Attachment No. 1 - Fiscal Year 2023-24 Operating Budget.pdf — City Council / Housing Authority, May 8, 2023 (part 1 of 2)

City of Pomona
Proposed
Operating Budget
Fiscal Year
2023-24

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 2023-24 | 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 16
Debt Obligations 17
Policy Guidelines 20
Allocated Costs 22
Gann Limitation 24
Acronyms 24
Glossary of Terms 26

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 10
Transfers In and Out 14
Annual Debt Service by Payment Sources 16
City Manager Recommended Suppl. Items 17

REVENUES
General Fund Revenue Detail 1

AUTHORIZED STAFFING
Fiscal Year Comparisons of Positions 1
Authorized Staffing Change Reconciliation 2
Authorized Staffing by Fiscal Year 4

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 2023-24 Budget Guiding Principles
Fiscal Policies
j
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
Engaged Compassion
Clear & Open
Communication

CITY OF POMONA
MOTTO

CORE VALUES

CITY OF POMONA

ORGANIZATIONAL CHART

RESIDENTS

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

V-04.25.23

1 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
05/08/2023

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) 2023-24 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 quality of life improvement for Pomona residents, businesses, and stakeholders. We believe budgeting and funding considerations from an equity perspective will aid in achieving Pomona’s long-term goals. The City has taken initial steps in taking into consideration equity in our annual budgeting process.

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 fund them. Many factors such as high inflation passed along in the cost of goods and services, rising energy and fuel prices, supply chain and raw material interruptions, the Federal Reserve continued efforts to tame inflation via raising interest rates, unemployment stats slowly rising, and recently a slowdown in the housing market remind us to keep awareness that revenues have raised, but could easily fall as the history of economic times has displayed this before.

As a commitment to provide additional youth services as a defined priority of the community, this budget includes $2M of General Fund appropriations as th e second portion of the annual contributions that are planned to continue in the following three fiscal years with an eventual goal to provide a total of $10M over a 5- year period (FY 2022-23 to FY 2026- 27). In FY 2022- 23 $1.3M ($1M in Community Services and $300k in Library) was included in the adopted budget as part of this effort mainly focusing on youth programing and speci fically attempting to addres s programs to serve those ages 0-5. Also added last fiscal year was $500k from the ARP fund f or youth funding in the Library Department that will need to be utilized for youth related programs by December 2026. In FY 2023 -24 Community Services will utilize their $1.5M of Youth Commitment Funds to expand youth programming, youth focused community activities, youth employment opportunities, community partnerships that benefit youth and mobile recreation Citywide, while the Library plans on utilizing their $500k of Youth Commitment funds to create more accessible spaces within the building for youth programs and events, increase the number of youth programs and events held at the Library, increase book collection and other materials for youth, increase technology and other resources for youth, and expand outreach into other areas of the community to provide service to Pomona youth who may face barriers in accessing services at the building. Implementation of an effective Rent Stabilization Program is an important goal of the Ci ty Council as expressed in the August 1, 2022 adoption of Ordinance N o. 4320, which created initial rent stabilization and tenant protection policies. These policies were bolstered by the adoption of Ordinance N o. 4329 on April 17, 2023, which implements s ignificant relocation benefits to tenants that are displaced in a no- fault eviction proceedings. This effort focuses on

2 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
creating a comprehensive program to assist renters and housing providers within the City limits. In this proposed FY 2023-24 Budget is a request to create the Housing Stabilization Division, within the Housing Division of Neighborhood Services which would include six (6) full time positions to work in the areas of rental registry support, inspection, and general program implementation and administration. Effective July 1, 2023, the City of Pomona will outsource its residential and commercial refuse services to an exclusive hauler. The City will monitor the hauler contract as funded by the administration fee paid by the hauler, including the oversight of funds paid by the hauler to address impacts to City streets brought on by the hauler’s trucks, and funds for the support of various housing and school grants. Illegal dumping and various State recycling grants, such as Used Oil, Tire, AB939, Curbside Beverage, and SB1383 will also be addressed, in addition to a revamped street sweeping program that will include posted signage updates Citywide. This transition is especially important as the cost to provide residential City refuse services cannot keep up with current revenue brought in by residential rates. In the current FY 2022- 23, the Refuse Fund is to expend as much as $3M of its fund balance by year end. As with every budget year, this budget process remains a work in progress to be monitored throughout the year and will be adjusted, as necessary.

In March 2023, the FY 2022- 23 General Fund Mid- Year Budget Review was presented to the Mayor and City Council with an estimated year -end budget surplus of $8.5M. As part of that action, it was announced that moving forward the General Fund will not include the $6.8M in American Rescu e Funds (ARP) that were in the FY 2022 -23 adopted budget . With revenues constantly changing, and with the FY 2022-23 figures in the areas of Sales Tax and Utility User Tax in particular, the General Fund will most likely end FY 2022-23 with an estimated surplus of $7.2M based on more recently updated year-end estimates since the mid-year. 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 propos ed budget. Many residents provided feedback including the Citizen’s Oversight Committee (COC) who monitor the City’s Measure PG Sales Tax.

The FY 2023-24 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 2023-24 Citywide Budget with a General Fund surplus of $1.3M, along with the other City funds.

CITYWIDE BUDGET HIGHLIGHTS
The FY 2023-24 Proposed Citywide Budget for expenditures is $453M, and it is comprised of seven operating fund types as shown in Table 1.

3 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
Total City Appropriations by Fund Type – Table 1
• Included in the Proposed Budget, the City has allocated $2M to new youth programs in the Neighborhood Services - Community Services Division and the Library Department. The City is committed to investing and allocating $10M of General Fund dollars over 5 years into youth/child programming, after school and summer programs to complement what the school system is already providing. Any funds unused each fiscal year will be brought back for consideration by the City Council to reallocate in the following years budget.

• On December 19, 2022, to bring Building and Safety Services in-house was approved by the City Council. The FY 2023-24 Proposed Budget includes the creation of the Building and Safety Division with eleven (11) new positions managed by the Development Services Department. The net General Fund appropriation for FY 2023-24 including an in-house Building and Safety Division is estimated at $1,576,266, an increase of at least $200k - $500k from previous years; exact amounts will depend on hiring dates and pay ranges as the proposed budget was estimate d on maximum salary levels for all positions as a conservative approach. A one-time purchase of vehicles during the first year (FY 2023- 24) of transition will be taking place. Projected Revenues for FY 2023-24 are estimated at $4.0M, a decrease from the proposed FY 2022-23 amount of $4.6M, based on year -end estimates. Despite the revised revenue projection, the year -over-year analysis determined that revenues for Plan checks under the Building & Safety Division have steadily maintained growth, and project growth will continue to sustain in the upcoming fiscal year.

• Fiscal Year 2023-24 Special Revenue Fund appropriations decreased by $7M compared to last fiscal year due to appropriations for Emergency Solutions Grant – CV and Community Development Block Grant – CV not being in the proposed budget. Carryover budgets from these funds will be included upon the conclusion of the current fiscal year Some of the noteworthy updates in the Special Revenue Funds are as follows:
o The ARP Fund includes appropriations totaling $8M for the Universal Household Grant ($5M), Technology Upgrades, Leadership Development and Operational Efficiencies ($1M), Participatory Budget ($1M), Economic Support related to the Pandemic ($650k).
o Three new Special Revenue Fund are included in the FY 2023-24 Proposed Budget.

Refuse Administration Fund, COPS Technology Grant and the CalVIP Grant.

FUND TYPE FY 2022-23 FY 2023-24
General Fund $147,114,360 $153,252,807
Special Revenue Funds 115,345,058 108,369,653
Debt Service Funds 20,713,809 20,715,882
Capital Project Funds 43,302,057 22,696,156
Enterprise Funds 108,636,913 115,537,936
Internal Service Funds 10,072,182 9,986,504
Housing Authority Funds 21,028,776 22,258,098
Total $466,213,155 $452,817,036

4 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
Details about these new funds are discussed in the Other Funds section of the Budget Message.

• Debt Service Funds had a nominal increa se of $2k. The 2020 Pension Obligation Bond makes up $15M of the required debt service payment in the Fiscal Year 2023-24.

• The Capital Project Fund is reporting a decrease in appropriations of $20.6M. This decrease is attributed to new CIP projects that were created last fiscal year such as the Garey Avenue Rehab, Energy Efficiency Upgrades – Palomares, Pomona Library Facility Improvements and Council Chamber Production Facilities and Equipment Project.

• The Enterprise Fund has an overall increase in appropriations of $7M due to the increased power procurement by Pomona Choice Energy Authority which increased by $12M. The major offset is d ue to the outsourcing of City refuse services, the Refuse Fund will be winding down and has minimal appropriations for Fiscal Year 2023- 24 to fund the transition.

• The Internal Service Funds show a decrease of $86k. Although there was an increase of $840k in Fiscal Year 2023- 24 appropriations for insurance premiums for workers compensation and liability insurance, the increase is offset by the decrease in vehicle maintenance/repair, tires, and fuel purchases in the Equipment Maintenance Fund due to the outsourcing of refuse services.

• The Housing Authority reflects an i ncrease in Fiscal Year 2023 -24 appropriations of $1.2M. This is due to increased appropriations in the housing assistance payments, housing assistance – port in, and proposed staffing changes for a new Housing Programs Supervisor and reclass of Office Assistant to Administrative Assistant.

KEY BUDGET ASSUMPTIONS

Key assumptions for the FY 2023-24 Proposed General Fund Budget:

• 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 and Federal agencies, the League of California Cities, US Department of Housing and Urban Developme nt (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 6% or $2.4M. The strongest economic segment for sales generators continues to be Building and Construction followed by the State and County Pools, which continue to be positively impacted by online shopping. The third strongest segment is the Business and Industry category.

5 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
• There is a projected increase of 6% or $3M over the prior fiscal year in Property Taxes. Of the $3M, $1.8M is due to an estimated increase in Secured and Unsecured Property Tax revenues, which is a direct result of the increase in assessed values. Residual RPTTF revenue is estimated to increase by $600k.

• UUT revenues are estimated to increase by 20% in FY 2023 -24 related to gas and electricity increases.

• The Cannabis Tax revenues are estimated to increase by $800k over FY 2022- 23 due to the scheduled opening of the final two Cannabis locations in the City.

• The General Fund Revenues include $1.1M for a refuse hauler outsourcing fee.

• Included in this budget is $2M of General Fund appropriations as the second allotment of the annual contributions planned to continue in the following three fiscal years with an eventual goal to provide a total of $10M over a 5 year period (FY 2022-23 to FY 2026-27) for youth programing and specifically to address programs to serve those ages 0-5.

• All bargaining units contracts end in the fall of 2023. No increases or changes have been negotiated at this time, and therefore are not included in the FY 2023-24 Proposed Budget.

• The General Fund reflects a $1.3M Vacancy factor calculated to address th e significant vacancies currently in the General Fund that are being recruited and addressed in an efficient matter.

• The cost of services as provided by L.A. County Fire District is budgeted with an increase of $3.5M from the prior fiscal year. This increase is related to a recently negotiated contract that included cost of living adjustments (COLA) effective July 1, 2022 with two additional adjustments in 2023 and 2024 netting a 12% total increase. In addition there was a sizable increase due to the “Annual Fee Limitation Excess Rollover” which netted $450k from the percentage cap that applied to the prior year actual annual fee. There has not been a rollover amount since FY 2019-20.

• The POBs were issued in July 2020 to assist the City in addressing its CalPERS Unfunded Accrued Liability (UAL) . Issuance of POB s has significantly restructured the City’s ongoing long-term pension obligations. The total savings realized is estimated at $95M .

The FY 2023-24 Proposed Budget includes the annual payment of $15M of which the General Fund portion is $12.7M and the remaining $2.4M is budgeted amongst non- general funds as the POBs are associated with all Departments Citywide.

• On February 6, 2023, the City Council approved the Consolidated Financial Policies and Administrative Procedures which included policies to contribute amounts to respective areas to address the City’s long term obligations and needs. In this Proposed Budget $300k is included for a Catastrophic Events Reserve, $1.5M for a Section 115 Pension Trust,

6 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
$200k for Equipment Replacement Reserve, and $1.34M for CIP Projects funding which is about ¾% of preliminary General Fund revenues. These Policies replaced the original Financial Polices adopted in 2011, which included the City of Pomona Sustainability Policy and General Fund Reserve Policy. Two major projects that staff will be working to bring forward to the City Council in the next year include a proposed citywide Vehicle Replacement Program to address the City’s aging fleet and to implementation of a Section 115 Pension Trust to address the City’s long-term retirement liabilities.

• 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 Administrative functions, and the maintenance and operation of the City’s Fleet . In addition, costs are recovered for Administrative Support and Printing/Mail 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 respective service in proportion to the extent the provided services are used.

General Fund Revenues by Category - Table 2
The FY 2023-24 General Fund Revenues have been estimated at $154.6M. Overall, the estimates have increased 5% from last fiscal year. Following Table 2 is a brief discussion of each of these revenue sources.

Property Tax – There is a projected 6% increase over the prior fiscal year in property 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 Revenue Category FY 2022-23
Budget
FY 2022-23
Y/E Est.

FY 2023-24
Proposed
FY 2022-23
Budget vs. FY
2023-24
FY 2022-23
Y/E Est. vs.

FY 2023-24
Property Taxes 47,045,391$ 46,909,467$ 49,997,000$ 2,951,609$ 3,087,533$ Sales Tax 40,113,922 43,243,330 42,467,000 2,353,078 (776,330) Utility Tax 16,018,403 18,858,924 19,237,000 3,218,597 378,076 Total - Big "3" 103,177,716$ 109,011,721$ 111,701,000$ 8,523,284$ 2,689,279$ Other Taxes 16,223,175 18,147,675 19,893,800 3,670,625 1,746,125 Licenses, Permits, & Fees 8,536,411 11,124,320 11,665,400 3,128,989 541,080 Charges for Svc 4,170,828 4,119,170 4,095,030 (75,798) (24,140) Fines 2,269,524 2,153,095 2,299,524 30,000 146,429
Other Revenues 14,109,535 4,817,714 4,898,710 (9,210,825) 80,996 Total - All Sources 148,487,189$ 149,373,695$ 154,553,464$ 6,066,275$ 5,179,769$

7 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
attributed to the increased residential taxable assessed values which have resulted in a 7.9% increase to the 2023 tax roll.

Sales Tax – Sales Tax is estimated to increase by 6% in FY 2023- 24, which is 3% less than last year’s increase compared to the prior year. Per our consultant, Retail sales across the country are expected to grow at a slower pace this ye ar due to fears of a recession and recent tremors in the banking industry have cast a shadow over a recovery in consumer spending. The 6% increase is primarily due to increased spending in the Building and Construction sector as well as continued online and marketplace purchases which enlarge the county pool which in turn increases the share received by the City.

Utility User Tax (UUT) – UUT revenues are estimated to increase by 20% in FY 2023- 24. UUT for both Gas and Electric are experiencing an increase due to recent utility rate increases. Southern California Edison implemented a rate increase in January of 2023 and per SoCalGas, the natural gas procurement rate is about 6.7% higher effective March 2022. There are additional rate increases proposed in the coming months , which are currently under review with the Public Utilities Commission.

Other Revenues – This category includes several revenue streams : Transient Occupancy Tax (TOT), other taxes, licenses, permits, fees, other miscellaneous revenue, t ransfers-in and other financing sources. Changes in this category from FY 2022 -23 to FY 2023- 24 are estimated to increase by 4% overall with some sections in this category experiencing increases. The “Other Taxes” section of this category is increasing by 23% and is due to the increase in Property Transfer Tax due to increased property sales and values as well as an increase in the Cannabis Tax revenues due to the scheduled openings of the remaining permitted cannabis operators. The “All Licenses” section of this category is experiencing a large increase of an estimated $1M due to increased contractor job fees generated from building permit activity in the City. The overall decrease is a result of a one -time receipt of revenues in FY 2022- 23 for a Prop A Exchange sale that is not anticipated to occur again in FY 2023- 24. Also contributing is the $6.8M in American Rescue Funds (ARP) that were in the FY 2022- 23 adopted budget and will not be reflected in this FY 2023-24 Proposed Budget.

Property Taxes
32%
Sales Tax
27%
Utility Tax
12%
Other Taxes
13%
Licenses, Permits,
& Fees
8%
Charges for Svc
3%
Fines
2%
Other Revenues
3%

8 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
General Fund Expenditures
The General Fund is the largest fund of the City and represents approximately 34% of the City’s Operating Budget. The Gene ral Fund accounts for services such as Police, Fire, Library, Parks, Recreational Programs, certain Public Works operations, Development Services, City Council, Administration, City Clerk, Finance, and Human Resources. The FY 2023- 24 proposed expenditure budget is $153.3M, which is a $6M increase over the prior fiscal year’s budget. Table 3 and Table 4 show details of the $6M increase by Department and by category.

The Police Department budget for FY 2023-24 increased to $817k. The main contributors to this are increases for the Citywide allocations in the amount of $1M and increases in personnel costs netting $2.25M for items related to increases for annual steps, longevity, CalPERs retirement, and health benefits, as well as offsetting reductions for overtime and retirement/termination payouts.

Also included is a $1.6M decrease for capital expenses when compared to last fiscal year. The current fiscal year had several items added mid-year to address deferred information technology/cyber security needs. This FY 2023- 24 budget includes 10 police vehicle purchases totaling $838k.

The cost of services as provided by L.A. County Fire District is budgeted with an increase of $3.5M from the prior fiscal year. This i ncrease is related to a recently negotiated contract that included cost of living adjustments (COLA) Effectively July 1, 2022 with two more adjustments forthcoming in 2023 and 2024 netting a 12% increase in total. In addition there was a sizable increase due to the “Annual Fee Limitation Excess Rollover” which netted $450k from the percentage cap that applied to the prior year actual annual fee. There has not been a rollover amount since FY 2019-20.

The net increase of $2.6M to the Public Works budget is attributed to a n increase of $1M related in personnel increases, which is made up of $725k for current position allocations that includes a $40k increase for hourly, redistribution of positions budgeted in Solid Waste and three vacant Engineer positions that will be allocated to CIP when the positions are filled , which will reduce this General Fund impact. There is also $275k included for 3.00 FTE supplemental position requests; one Public Services Maintenance Worker, one Lead Facilities Maintenance Technician, and one Facilities Maintenance T echnician to assist with maintenance of the 13 City Facility Buildings and 12 community centers. There is also an increase of $264k for the new security service contract, as well as $ 200k increase for dumping fees related to the outsourcing of refuse services. Citywide allocations increased in the amount of $800k related to information technology, self-insurance, and fleet internal services provided. Capital appropriations increased compared to FY 2022-23 totaled $385k related to 7 vehicles needed for the Departments aging fleet.

The net decrease of $4M to the CIP budget is attributed mainly to a decrease of $3.2M of a one- time receipt of revenues in FY 2022-23 for a Prop A Exchange sale that is not anticipated to occur again in FY 2023-24.

The Development Services Department budget reflects a net decrease of $215k. The main reason for the minimal change relates to the Building and Safety Division services being brought in-house, that created eleven (11) new positions that will be managed by the Development Services Department. Included as part of this action will be a net increase of $1.2M for personnel costs,

9 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
with a offset of $2.2M to the previous Building and Safety contract. Also, part of this action is a one-time purchase of 5 vehicles needed for the new City staff, and 3 replacement vehicles for the aging fleet . The Department is also requesting 1.00 FTE Senior Planning Coordinator as an advanced leve l planning subject matter expert to handle land use, urban design, and permit processing items.

The General Government increase of $484k is due to the $188k increase for election activities in the City Clerk’s office and personnel changes including the movement of 1.00 FTE Legal Administrative Assistant from the Human Resources Department, and 1.00 FTE and 1.00 parttime position to support charter amendments for boards and commission and records management respectively. The Human Resources Department has a net increase of $40k to staffing for the redistribution of the Legal Administrative Assistant mentioned above, and the add ition of 1.00 FTE Administrative Assistant position, with offsetting reductions to hourly and buyback accounts.

The supplemental request for a Classification and Compensation Study in last year budget will be carried over and have a $150k increase for a Classification and Compensation Study now totaling $300k. Finance will have reduction in contracts for the Consolidated Financial Polices Document assisted by Urban Futures in FY 2022- 23, as well as a reduction in personnel for reduction in onetime assistance that was needed in the P ayroll division as three long time tenured employees retired. The Finance Department is requesting 1.00 FTE Senior Accounting Technician to work on the City’s utility (water, sewer, and closing out refuse) billing reconciliation. The Administration division is requesting $150k for a Communication and Social Media Services contract to assist the City.

The General Services increase of $602k is attributed to the additional appropriations per the Consolidated Financial Polices of amounts of $1.5M for a 115 Pension Trust, $300k for Catastrophic Event Reserve, and $200k for a contribution to the equipment/replacement reserve fund. Citywide allocations will realize a $326k decrease. In addition, a vacancy factor resulting in a net reduction of $950k ($1.3M in total) is budgeted to account for hiring gaps when vacancies are being recruited for.

Neighborhood Services increased more than $2M from the prior fiscal year due to the year two contribution of $1.5M in total ($500k more than last fiscal year) of a five-year plan to budget $10M towards a commitment to expand youth programming, youth focused community activities, youth employment opportunities, community partnerships that benefit youth and mobile recreation citywide. Part of this funding also includes the addition of 5 part -time positions, as well as increased staffing levels for full -time and hourly staff that was not fully funded in FY 2022- 23.

This Department also houses the Neighborhood Services Administration Division which is a cost center for the Department citywide allocations which saw a $500k i ncrease related to many allocated costs that can not be funded by various Housing Funds (both Federal and Non-Federal).

The Department budget also includes $228k for the purchase of 3 trucks needed to support the 12 Community Centers.

10 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
The Library Department increased by $ 410k due to a $141k net staffing increase to fund an additional .15 FTE of a Senior Library Assistant and the addition of two .60 Library Supervisors with an hourly offset
reduction. Also added was

1.00 FTE for a Library
Assistant to lead the Passport
Division, which previously
provided a service that has
not been offered since the
COVID-19 shutdown.

Passports generated at a high
point $131k of General Fund
revenue annually. There is
also a $200k increase
towards a commitment to
fund new youth
programming at the Library
that now total s $500k
annually. The Library plans on utilizing their Youth Commitment funds to create more accessible spaces within the building for youth programs and events, increase the number of youth programs and events held at the Library, increase book collection and other materials for youth, increase technology and other resources for youth, and expand outreach into other areas of the community to provide service to Pomona youth who may face barriers in accessing services at the building.

Table 3 illustrates the Proposed FY 2023-24 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.

General Fund Expenditures By Department – Table 3
General Fund
Expenditures
FY 2022-23
Budget
FY 2023-24
Proposed Variance
Police $ 72,685,440 $ 73,502,180 $ 816,740 Fire 33,490,372 37,034,038 3,543,666
Public Works 10,567,165 13,202,361 2,635,196
CIP 5,510,000 1,355,000 (4,155,000)
Development Services 6,749,575 6,534,384 (215,191)
General Government 5,898,709 6,383,216 484,507
General Services 4,997,772 5,599,867 602,095
Neighborhood Services 5,465,736 7,482,004 2,016,268
Library 1,749,591 2,159,757 410,166
Total $ 147,114,360 $153,252,807 $ 6,138,447

11 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
Expenditures By Category – Table 4
Expenditures Amount Brief Summary
Personnel $5,161,047
The $5M increase relates to several factors including $5.8M full time salary and benefit increases that in actuality is only $3.4M as $2.4M of salary savings was transferred to fund capital projects and equipment during FY 2022-23. $543k is related to hourly increases mainly due to restoration and the addition of hourly staff at the Community Centers for various youth programming. In addition a request totaling $1M in the General Fund for the addition of 8.35 FTE that are 100% General Funded and 4.00 FTE that are partially funded by the General Fund and Six hourly positions are also included at a value of $132k. A $1.3M Vacancy Factor ($950k reduction from last fiscal year) is also factored in as the filling of vacancies and new positions will realize some savings. The Retirement/Termination payout budget decreased $820k due to many long time tenured employees departing from the City in FY 2022-23 and overtime for police decreased $475k.

Controllable
Exp (688,610)
The controllable expenses reduction is related to the $2.2M reduction to the Building and Safety contract as the services are now provided in house.The supplemental request for a Classification and Compensation Study in last years budget will be carried over and have a $150k increase for a Study now totaling $300k. The Administration division is requesting $150k for a Communication and Social Media Services contract to assist the City. Additional appropriations per the Consolidated Financial Polices of amounts of $1.5M for a 115 Pension Trust, $300k for Catastrophic Event Reserve, and $200k for a contribution to the equipment/replacement reserve fund are included. FY 2022- 23 had several items added mid-year to address deferred information technology/cyber security needs in the Police Department, with the reduction of these onetime purchases the computer related acquisitions and small tools and equipment budget will be less $700k.

Required Exp 3,986,350
There was an increase of $3.5M for fire services provided by the LA County Fire District. With increases to the City's dumping fee of $200k for refuse services provided by the contractor and $185k increase in registrar services for the primary election in March 2024.

Utilities 266,156 The increase represents increases in water, electricity and gas.

Allocated Costs 2,497,510
$2.5M increase will be for the internal service funds allocations that increase nominally each fiscal year to support all Departments citywide. This years overall increase includes $463k for fleet operations mainly due to the reallocation to the General Fund with the removal of the refuse fund operations and the $1M increase to Liability claims and administration of which continue to rise due to the increased number of claims which results in higher premiums. The Information Technology allocation increase is due to

3.00 new positions added to the IT budget to align the Department with the many IT support needs of the City.

Recovered Costs (81,959) The $82k change is a result of the CPI adjustment for the Cost Overhead Allocation.

Capital (850,049)
This decrease is related to $2M (Find detail on page 18 of the Financial Summaries section) in requested supplemental purchases of automobiles, trucks, and equipment. The decrease is in comparison to items approved in FY 2022-23 totaling $2.7M.

Transfers Out (4,151,998)
Transfers to CIP will be lower in FY 2023-24 in an amount of $4M. The net decrease of $4M to the CIP budget is attributed mainly to a decrease of $3.2M of a one-time receipt of revenues in FY 2022-23 for a Prop A Exchange sale that is not anticipated to occur again in FY 2023-24.

TOTAL CHANGE $6,138,447

12 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
GENERAL FUND PRELIMINARY vs. PROPOSED FY 2023-24
The FY 2023- 24 General Fund budget process began with a Preliminary $690k surplus when presented to the City Council on March 27, 2023 and again on April 5, 2023. Since then, additional revenues totaling $4.6M were identified for Sales Tax ($1M), $2M for Utility User Tax, $1M for Other Taxes, and $1.1M for Investment Earnings and Jobs Contractor Fee, as well as a reduction in Property Tax ($500k) related to RPTTF residual revenue. Combined, this changed the total FY 2023-24 projected General Fund revenue from $150M to $154.6M. From an appropriation standpoint, expenditures are budgeted to increase $4M since the preliminary update . Personnel changes netted a slight decrease of ($488k) because of staffing redistributed to other non-general fund Departments; Combined to net this decrease are personnel requests totaling $1M in the General Fund for the addition of 8.35 FTE that are 100% General Funded and 4.00 FTE that are partially funded by the General Fund. Six hourly positions are also included at a value of $132k.

Details of these position requests can be found on page 20. A vacancy factor for anticipated hiring overlaps is also budgeted at $1.3M . Controllable expenses increased $2.6M and account for a portion added towards a redistribution of $1.8M that was originally reflected in “Transfers to other Funds”, as well as a $450k increase to the Fire Contract for prior year rollover and increase to the Classification and Compensation Contract that will be brought forward to the City Council in the coming month. Respectively, the categories of “Required Expense” and “Allocations/Utilities” had modest decreases/increases related to routine updates. The Capital Expenditures line-item increase of $1.8M is for supplemental items requested. This information is detailed on page 15.

Transfers to other Funds decreased $1.6M due to a reclassification of Financial Polices contributions presented in the original preliminary budget and is now house in Controllable expenses. With these changes, the FY 2023-24 General Fund Budget presented now reflects a surplus of $1.3M. Table 5 below reflects the FY 2023- 24 Preliminary Budget starting point and how it stands today.

FY 2023-24 Preliminary Budget vs. Proposed Budget - Table 5 2023-24 2023-24
PRELIMINARY PROPOSED Difference
By Category BUDGET BUDGET Since 4/5/23
All Property Taxes 50,497,000$ 49,997,000$ (500,000)$ All Sales & Use Tax 41,467,000 42,467,000 1,000,000
All Utility Tax 17,237,000 19,237,000 2,000,000
All Other Taxes 18,893,800 19,893,800 1,000,000
All Other Sources 21,857,664 22,958,664 1,101,000
Total Revenue 149,952,464$ 154,553,464$ 4,601,000$ -
2023-24 2023-24

PRELIMINARY PROPOSED
By Category BUDGET BUDGET
Personnel $64,274,100 $63,786,525 ($487,575)
Controllable Expenses 13,223,701 15,869,146 2,645,445 Required Expenses 40,518,881 41,177,055 658,174 Allocation and Utilities 25,283,289 26,230,334 947,045 Recovered Costs (1,754,618) (1,754,618) - Capital - 1,842,528 1,842,528 Transfers to Other Funds 7,717,237 6,101,837 (1,615,400) Total Expense $149,262,590 $153,252,807 $3,990,217
-$
Projected Deficit/Surplus FY 2022-23 $689,874 $1,300,657 $610,783

13 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

FUND BALANCE
City staff worked with the City’s financial advisor, Urban Futures, Inc. (UFI), to develop an updated Consolidated Fiscal Policies and Administrative Procedures. These were adopted via City Council action on February 6, 2023. The purpose of the updated Consolidated Financial Policies was to establish guidelines for the City’s overall fiscal planning and management. These policies are intended to foster and support the continued financial strength and stability of the City as reflected in its financial goals. The consolidated policy document is designed and structured to develop principles that guide the financial administration of the City. The Policies include Fund Balances, Reserves & Surplus, Pension and Other Post Employment Benefit (OPEB) Funding, Budget Adoption and Administration, Fiscal Sustainability Plan Elements, Capital Improvement, Debt Management, Investments and Economic Development. Any amendments to the City Council Policy shall require City Council approval. One of the important components was to update the General Fund Economic Reserve (Fund Balance Policy) at 22% of operating expenses, eventually increasing to 25%. The General Fund Reserve Balance previous policy goal was 17%.

The importance of such as policy is related to the Financial needs that should be available if a downturn or recession in the local, state, or national economy; action by another government that eliminates or shifts revenues from the City; an unanticipated inability to fully pay the General Fund’s debt service obligations in any given year; other unexpected reductions or interruptions of revenue streams; or cash flow requirements of the General Fund. With the Proposed Budget as it is presented at this writing, $7.2M would be contributed to fund balance at June 30, 2023, and $1.3M at June 30, 2024.

Fund Balance History – Table 6

FY 2021-22 Est FY 2022-23 Est FY 2023-24
Fund Balance $49,687,478 56,920,980 $58,221,637 Change in Fund Balance N/A 7,233,502 $1,300,657 Expenditures $108,664,150 $139,421,776 $147,150,970
Transfers $5,679,708 $5,868,417 $6,101,837
Total $114,343,858 $145,290,193 $153,252,807
Percentage 43.5% 39.2% 38.0%
Policy Goal 22.0% 22.0% 22.0%
Difference 21.5% 17.2% 16.0%

14 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

SUPPLEMENTAL REQUESTS
General Fund Supplemental Budget Items
Each year the budget includes supplemental budget recommendations for staffing, service s, and equipment requests. Personnel requests total $1M in the General Fund for the addition of 8.35 FTE that are funded 100% by the General Fund and 4.00 FTE that are partially funded by the General Fund. Six hourly positions are also included at a value of $132k. Details of these positions can be found on page 20 herein. The FY 2023-24 Proposed General Fund Requests for Operations and Vehicles totals $2M and are reflected in Table 6A. Also to note is the $2M for additional youth funding that is included in this Proposed Budget. In total, the FY 2023-24 Proposed General Fund Budget contains $3.2M in total supplemental appropriations.

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 20) the FY 2023-24 staffing requests total an amount of $1.1M for the addition of 11.00 FTE that are 100% funded by Non-General Funds,

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 2023-24 Proposed Non-General Fund Requests for Operations and Vehicles total $1.6M and are reflected in the table below. In total, the FY 2023- 24 Proposed Non-General Fund Budget contains $3.1M in supplemental appropriations.

General Fund
Development Services 5 Ford F-150 Trucks 225,000 Development Services Ford Escape 35,000 Development Services 2 2024 Ford Ranger Supercab 106,468 Neighborhood Services F-450 Stake Bed Truck 120,000 Neighborhood Services F-150 Utility Service Truck 60,000 Neighborhood Services Ford Ranger Truck 48,000 Police 10 New Patrol Specialty Vehicles - Builds, MVS, and Comp Docks 838,060 Police Crime center - Fusus operating system & fiber connectivity 150,000 Public Works Aerial Lift Truck 50,000 Public Works 2 Ford Superduty F-250 66,000 Public Works 2023 Dodge Ram 1500 50,000 Public Works Ford F250 Utility supercab 73,000 Public Works 2 Utility Bed Super Cab Ford F250 146,000 Total General Fund 1,967,528

15 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
Non-General Fund Supplemental Requests – Table 6B
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 has significantly restructured the City’s ongoing long-term pension obligations. The total savings realized is estimated at $95M over the next 27 fiscal years.

Traffic Offender Fund
Police 5 New Parking Specialty Vehicles - Builds, MVS, and Comp Docks 206,862 Total Traffic Offender Fund 206,862 Measure R Fund
Public Works Aerial Lift Truck 50,000 Public Works 2023 Roadline Model TPMT Stencil Truck 141,000 Total Measure R Fund 191,000
Measure M Fund
Public Works Aerial Lift Truck 50,000 Public Works Message Board Trailer 16,754 Public Works 2022 Ford Explorer 45,000 Public Works 2022 Ford Special Service F-150 Super Crew 6.5 Box 55,000 Public Works 2023 Ford Ranger SuperCab Work Truck 48,000 Public Works 2 2023 Ford F550 Roadline Model Graffiti Truck 340,000 Public Works 2 2023 Ford Ranger SuperCab Work Truck 96,000 Total Measure M Fund 650,754
Water Fund
Water Resources Utility Service Truck Ford F150 XLT 52,000 Water Resources 3 Yard Dump Truck 3500 90,000 Water Resources 5 Yard Dump Truck 130,000 Water Resources 2 Ford F350 Service Body Truck w/crane 300,000 Total Water Fund 572,000
TOTAL - All Requests 1,620,616

16 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
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, su ch as Gas Tax, Propositions A and C, Measure R, AQMD, Maintenance Assessment Districts, Vehicle Parking District (VPD) and Fairplex Mitigation Fund. Special Revenue Funds that were recently established include the Refuse Administration Fund, COPS Technology Grant and the CalVIP Grant.

Effective July 1, 2023, the City of Pomona outsourced its residential and commercial refuse services to an exclusive hauler. The Refuse Administration Fund accounts for the annual payments made by the hauler such as the C ontract Administration fee, V ehicle Impact Fee and various housing/school grants. In addition, the F und also accounts for illegal dumping and various State recycling grants such as Used Oil, Tire, AB939, Curbside Beverage and SB1383. Included in the Fiscal Year 2023-24 revenue budget are one -time reimbursements from the hauler for the street sweeping signage and cost of the procurement process in the amounts of $800k and $300k respectively.

The City was awarded Community Oriented Policing Services (COPS) Te chnology Grant from the U.S. Department of Justice in the amount of $3.4M for radio equipment replacement. Under the sponsorship of the U.S. Department of Justice, the COPS Equipment and Technology grant provides funding for the continued development of technologies and automated systems that help state and local law enforcement agencies prevent, respond to, and investigate crime. This funding allows local law enforcement agencies to purchase equipment to advance communications interoperability, information sharing, crime analysis, intelligence gathering and crime prevention in their communities.

17 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
Through the California Violence Intervention and Prevention (CalVIP) Grant Program Funds, the Board of State and Community Corrections, awarded the City $5.4M to reduce violence in Pomona by establishing an Office of Violence Prevention (OVP). The OVP will serve an estimated 150 individuals in Pomona who are at highest risk of involvement in violent crime. On top of the two newly created positions to implement the grant, the budget specifies a series of roles to be carried out by community- based organizations (CBO’s). The Fiscal Year 2023- 24 Proposed Budget includes CalVIP budget amounting to $5.1M of unspent funds from the prior fiscal year.

The Fiscal Year 2023-24 Proposed Budget include new appropriations from the American Rescue Plan Fund. Appropriations for the following spending plan categories have been included: $5M Universal Household Grant, $650k Economic Support related to Pandemic, $1M Te chnology Upgrades, Leadership Development and Operational Efficiencies and $1M Participatory Budget.

Furthermore, $31M of estimated unspent ARP funds are likewise included in the Proposed Budget.

An ARP Update to apprise the City Council of the status of the spending plan, as well as ARP recommendations are scheduled to be presented to City Council at the May 15 th Council Meeting.

The City has been made aware of the severe budget deficit for the Phillips Ranch Maintenance Assessment District for several years. Annual assessments have remained at a fixed level since 1993 and has not seen any sort of substantial increase to match the increasing costs to provide the landscape and lighting maintenance services. To address the matter, an attempt to increase the assessments was taken to the ballot on April 3, 2023, however it failed. The City is faced with an almost complete depletion of the reserves, and therefore, had to make substantial cuts in landscape maintenance, tree maintenance and watering. The FY 2023-24 estimated beginning fund balance for the Phillips Ranch Maintenance Assessment District is $147k while estimated FY 2023 -24 revenues and appropriations are $952k and $916k respectively.

Overall, FY 2023-24 appropriations for Special Revenue Funds decreased by $7M compared to last fiscal year mostly due to completion of several grants in Neighborhood Services Departments, such as the Emergency Solutions Grant – CV and Community Development Block Grant – CV.

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.

The Refuse Fund is expected to end Fiscal Year 2022-23 with an estimated deficit of $3M. With user rates that cannot keep up with the cost of service, as well as the new costs for the mandated AB1383 program and an aging fleet that needs to be replaced, t his Fund continues to deplete its reserves. As a result of the Solid Waste Rate Study in 2020, it was proposed that the City explore the option of privatizing its residential solid waste collection services. Consequently, effective July 1, 2023, the City of Pomona is outsourcing its residential and commercial refuse services to an exclusive refuse hauler. Accordingly, the Refuse Fund budget shows revenue estimates of $1.25M for the sale of its trucks and containers, and minimal appropriations relating to the transition. This fund will eventually be winding down, and any residual fund balance will be used to pay its long- term pension and OPEB liabilities.

18 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

Despite the outsourcing of refuse services, the Enterprise Fund had an overall increase in appropriations of $7M compared to the prior year. This is attributed to increased power procurement by Pomona Choice Energy Authority which jumped from $31M to $43M.

Internal Service Funds
Internal Service Funds include the Self-Insurance Services, Equipment Maintenance, Information Technology, Pension Obligation Bond, and Printing/Mail Services.

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. Insurance premiums for workers compensation and liability insurance are forecasted to increase in Fiscal Year 2023-24 by $840k.

The IT Fund and Print ing/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.

Overall, Fis cal Year 2023 -24 appropriations for Internal Service Funds decreased slightly this year. The Equipment Maintenance Fund is estimated to reduce its vehicle maintenance/repair, tires and fuel purchases due to the outsourcing of refuse services.

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 2023 - 24 ROPS was approved for $12.8M and includes administrative allowance of $362k.

STAFFING ALL FUNDS

Staffing cost for the FY 2023-24 Budget is calculated using the current 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 the proposed authorized staffing level of 627.55 full time equivalent (FTE) positions. 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 requested FTE changes are for the FY 2023- 24 Proposed Budget. In total there are 23.35 FTEs requested for addition and 1.00 FTE requested for reclassification. There are also 26.00 FTEs that

19 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
will be eliminated related to the Solid Waste D ivision due to outsourcing. The total requested personnel cost changes include $1.1M to the G eneral Fund and $1.4M 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
Amended Staffing Levels at 4-17-23
City Clerk - Move Legal Administrative Assistant from Human Resources to City Clerk City Clerk 1.00 Add 1 Admin Assistant I/II/III
Development Services 1.00 Add 1 Senior Planning Coordinator Finance (3.00) Solid Waste Transition - Less Three Customer Service Specialists Finance (1.00) Solid Waste Transition Less One Senior Customer Service Specialist Finance 1.00 Add 1 Senior Accounting Technician
Human Resources 1.00 Add 1 Administrative Assistant I/II/III Human Resources 1.00 Add 1 Human Resources Analyst I/II (ARP) Information Technology 1.00 Add 1 Senior Systems Analyst Information Technology 1.00 Add 1 Digital Experience Manager Information Technology 1.00 Add 1 Management Analyst Library 0.15 Increase Senior Library Assistant from .60 to .75 Library 0.60 Add .60 Library Supervisor (Reduced Hourly Budget) Library 0.60 Add .60 Library Supervisor (Reduced Hourly Budget) Library 1.00 Add 1 Library Assistant
Neighborhood Services 1.00 Add 1 Housing Programs Supervisor Neighborhood Services 1.00 Add 1 Admin Assistant I/II/III Neighborhood Services 1.00 Add 1 Housing Stabilization Manager Neighborhood Services - Reclass Homeless Program Supervisor to Housing Stabilization Supervisor Neighborhood Services 1.00 Add 1 Rent Stabilization Coordinator Neighborhood Services 1.00 Add 1 Rent Stabilization Coordinator Neighborhood Services 1.00 Add 1 Housing Inspector I/II (Rent Stabilization) Neighborhood Services 1.00 Add 1 Housing Inspector I/II (Rent Stabilization) Public Works (18.00) Solid Waste Transition Less 18 Solid Waste Driver Public Works (1.00) Solid Waste Transition Less One Solid Waste Supervisor Public Works (2.00) Solid Waste Transition Less Two Heavy Equipment Mechanics Public Works (1.00) Solid Waste Transition Less One Publice Services Maintenance Worker Public Works 1.00 Add 1 Public Services Maintenance Worker I Public Works 1.00 Add 1 Lead Facilities Maintenance Technician Public Works 1.00 Add 1 Facilities Maintenance Technician Water Resources 1.00 Add 1 Water Utility Worker 1 Water Resources 1.00 Add 1 Stormwater Maintenance Worker I Water Resources 1.00 Add 1 Stormwater Maintenance Worker I 23-24 Proposed Staffing
23-24 Proposed Staffing 627.55
22-23 Authorized Staffing 630.20

20 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
Historical FTE Staffing Levels – Table 7B

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 detail, specific projects to be un dertaken both short and long term. The capital plan includes a total of 147 projects, totaling approximately $431.8M, of which nearly $236.1M is funded. The $236.1M will be funded from prior year appropriations totaling $213.5M of which approximately $135.3M remains unspent, and approximately $22.6M of proposed new funding. The approved prior funding for projects within this document reflects City Council approvals through April 17, 2023. This information is detailed in Table 8 below.

FY 2023-24 CIP Overview– Table 8
Total
Proposed
2023-24
Pending
2023-24
Following
Four Years+
Projects in
CIP Plan
Streets 26,176,560 47,575,162 11,163,005 4,650,000 126,867,753 216,432,480 Traffic 1,462,713 7,227,577 832,595 1,200,000 25,520,080 36,242,965 Parks & Facilities 38,564,029 60,786,977 3,952,618 - 14,627,087 117,930,711 Water 1,188,074 9,142,398 2,800,000 - 7,300,000 20,430,472 Sewer 4,496,105 1,499,808 101,876 - - 6,097,789 Storm Drains 785,463 5,987,470 2,950,000 - 15,483,687 25,206,620 Miscellaneous 5,527,533 3,051,671 807,500 - 25,000 9,411,704 Total 78,200,477 135,271,063 22,607,594 5,850,000 189,823,607 431,752,741 Category
Estimated
Prior Year
Expenses
Estimated
Prior Year
Carryover

21 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
Noteworthy CIP projects for FY 2022-23 – Table 9

Local Roadway Safety Plan Closed 4/3/23
Mission Blvd Rehabilitation -White to Towne Repaved and various Curb Ramps Palomares Park HVAC System Replacement HVAC System replaced at Palomares Park Community Center
Park Improvements - ADA Accessibility Rubberized Playground Provided rubberized playground surfacing at Philadelphia Street Rehabilitation Repaved and Road Diet with Pedestrian Police - Elevator Upgrade Closed 4/3/23
Police - Main Facility and Fire Station 181 Roof Replacement, Demo, Abatement, and Buildback Closed 4/3/23
Pomona Transit Bridge Improvements and Beautification Closed 4/3/23 Storm Drain Inlet Full Capture Trash Devices Closing at end of FY 22/23 Street Preservation - Local Citywide (FY 17-18) Closed 4/3/23 Street Preservation - Local (FY 20-21) Closed 4/3/23
Street Preservation - Local (FY 21-22) Various Streets Repaved w/Curb Ramps & Sidewalk Street Rehabilitation - Districts 1 and 6 Design Approved by Caltrans Street Rehabilitation - Districts 4 and 5 Design Approved by Caltrans Traffic Operations - Communication Upgrade Closed 4/3/23 Traffic Signal Improvements - Towne/Philadelphia &
Garey/Philadelphia Left turn arrows added for all directions Underground Storage Tanks Two sites approved for closure by State Water Board
Westmont Trellis [Phase 1] New Roof, replaced Trellis, and New Lights

22 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24
CIP Projects For FY 2023-24 – Table 10

Infrastructure Projects In Process for FY
2023-24 TOTAL BUDGETS $115,533,038
ADA Curb Ramps & Path of Travel -Citywide
(CDBG) 2021-22 Construction
ADA Curb Ramps & Path of Travel -Citywide
(CDBG) 2022-23 Environmental Approval and Design
Bike Path - San Jose Creek In Design. $11M ATP award Summer for construction
Cannon Waterline Rehabilitation (Inspection,
assessment, and rehab of existing pipe) Construction
Civic Center Plaza - New Playground & Amenities Design
Engineering and Traffic Survey - Citywide Design
Flood Resilience Infrastructure Design
Garey Avenue Rehabilitation - Aliso to Monterey Bid for Design Hamilton Park Renovation Playground under construction
Hamilton Park Stormwater Capture Construction Ongoing
Holt Avenue Corridor Improvements Construction
Holt Avenue (East) Reconstruction Design
Holt Avenue (West) Reconstruction Design
Landscape Improvements - Medians/Parks Design/Construction Mission Boulevard Guardrail Construction
Pedley Spreading Grounds Construction
Pomona Library Facility Improvements Design
Pomona Multi-Neighborhood Pedestrian and
Bicycle Improvements Design
Safety Improvements At-Grade Crossing Design
Street Improvements & Walking Trail
Rehabilitation Bid for Design
Street Rehabilitation - Districts 1 and 6 Construction
Street Rehabilitation - Districts 4 and 5 Construction
Street Preservation Local - (FY 22-23) Construction
Street Preservation Local - (FY 23-24) Design
Technology - Utility Customer Information System
Upgrade Software upgrade
Water Mains - Ellen Place Design in progress.

Water Resources Building Construction ongoing
Water Treatment - Volatile Organic Compound
Treatment Plant Assess and Design/Build
Westmont Trellis [Phase 2] Design
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

23 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

YOUTH FUNDING
Over the last few fiscal years, a comprehensive table has been created of the City of Pomona ’s combined efforts displaying each Departments appropriations towards youth programming and related services.

Youth Funding By Department– Table 11
CITY YOUTH RELATED BUDGET FUNDS FY 21-22 FY 22-23 FY 23-24

BUDGET BUDGET BUDGET

LIBRARY SERVICES
Library Operation 1,217,018$ 1,811,605$ 2,159,757$ Library Facility Improvements 127,317$ 73,200$ 3,200,000$ Library Youth Commitment - ARP -$ 12,200$ 487,800$ 1,344,335$ 1,897,005$ 5,847,557$

NEIGHBORHOOD SERVICES
ARP Funds for Youth Related Programming -$ -$ 416,151$ Afterschool Recreation (Youth) 993,845$ 1,066,359$ 1,177,529$ Athletic Fields 538,562$ 574,120$ 441,118$ Community Services Admin 1,183,704$ 1,121,291$ 1,317,267$ Neighborhood Services Admin 130,182$ 325,232$ 868,566$ Ganesha and Washington Pools 499,890$ 462,899$ 540,448$ Prop A - Youth Trip Transportation 25,000$ 40,000$ 75,000$ Recreation Facility Custodial 771,720$ 820,959$ 1,163,461$ Special Youth Programs 196,975$ 119,357$ 194,982$ CDBG - Community Organization Youth Services 39,718$ 39,718$ -$ CDBG - City Youth Services 251,975$ 251,975$ -$ PHA - Households w/Children Rental Assistance 6,643,077$ 7,558,142$ 6,662,028$ Lead and Healthy Homes Program 1,446,438$ 2,662,125$ 2,412,666$ Keeping Pomona Homes Healthy Program -$ -$ 1,412,153$ Outdoor & Active (PUSD) 115,331$ 375,000$ 375,000$ Community Services - Youth Commitment -$ 1,000,000$ 1,500,000$ 12,836,417$ 16,417,177$ 18,556,369$

POLICE SERVICES
Every 15 Minutes 2,000$ 2,000$ 2,000$ Great Campout -$ 15,000$ 15,000$ National Night Out -$ 5,000$ 5,000$ Santa Cop 10,000$ 10,000$ 10,000$ Red Ribbon week -$ 400$ 400$ Halloween Safety 600$ 600$ 600$ Cops 4 Kids 5,000$ 18,000$ 18,000$ Explorer Program 13,880$ 13,880$ 13,880$ School Crossing Guard Contract 270,008$ 469,726$ 488,044$ School Resource Officers 259,251$ 442,703$ 466,043$ OTS Occupant Safety Grant - Carseat -$ -$ -$ Public Safety Fair 15,000$ 15,000$
Cadet Program 10,000$ 15,000$ 15,000$ 570,739$ 1,007,309$ 1,048,967$

PUBLIC WORKS
Park Facility Maintenance 596,064$ 863,150$ 1,431,695$ Park Landscape Maintenance 2,333,341$ 3,408,352$ 3,930,260$ Hamilton Park Renovation 1,202,294$ -$ 1,428,272$ Park Light Pole Replacements -$ -$ 11,094$ Memorial Park Bldg Reno/Retro -$ -
$ 300,000$
Holt Ave. Corridor Improvements (Garfield Park) -$ 350,000$ 350,000$ Civic Center Plaza Rehabilitation (Kid's World) 810,720$ 1,100,000$ 1,807,891$ ADA Rubberized Playground Surfacing Replacement 358,000$ -$ 64,351$ Ralph Welch Park Playground 250,000$
Small Playground at Washington Park and Baseball Fields 60,000$ Pedestrian and Bicycle Lane Improvements -$ 4,577,286$ 3,844,332$ 5,300,419$ 10,298,788$ 13,477,895$

DEVELOPMENT SERVICES
Youth Public Art Projects 342,500$ 300,000$ 413,203$ Art Coordinator 7,500$ 25,249$ 25,249$ Prop 64 Grant 144,618$ 138,800$ 134,003$ 494,618$ 464,049$ 572,455$
TOTAL YOUTH RELATED BUDGET 19,985,789$ 29,092,019$ 38,469,276$

24 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

SUMMARY
The FY 2023-24 Proposed Operating Budget document was developed considering current fiscal conditions, and required careful planning, consideration, and prioritization of spending. Alternate revenue sources were explored, community input was requested, and budgets are adjusted as needed to ensure it reflects the needs of the community while being fiscally responsible a nd sustainable.

Many factors such as high inflation passed along in the cost of goods and services, unstable fuel prices, supply chain and raw material interruptions have contributed to forecasting obstacles as well as a threat to economic changes that ar e 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 2023- 24 General Fund Budget reflects a budget surplus of $1.3M. In the FY 2022- 23 General Fund Mid-Year Budget Review that was presented on March 20, 2023 to the Mayor and City Council, an estimated budget surplus of $8.5M was projected by the end of FY 2022- 23.

However, with the updated year-end estimates, the estimated budget surplus is now at $7.2M. It is important to note that although $6.8M in American Rescue Funds (ARP) was in the FY 2022- 23 Adopted Budget, the $6.8M will not be used in FY 2022-23 and will be returned back to the ARP fund. It is projected that FY 2023- 24 General Fund will now end with an estimated fund balance of $58.2M by the end of FY 2023- 24. This is 16% above the 22% minimum fund balance requirement. Furthermore, with the implementation of the updated Fiscal Policies, the FY 2023- 24 budget includes appropriations of $300k for Catastrophic Events Reserve, $1.5M for a Section 115 Pension Trust, $200k for Equipment Replacement Reserve and $1.34M for CIP Proj ect funding which equates to ¾% of preliminary General Fund revenues. While it is important to build up reserves in the budget, using reserves judiciously and monitoring them regularly, we can ensure that we are prepared for the future particularly when r evenues may not be promising, or 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).

25 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CONCLUSION

The FY 2023- 24 Proposed Citywide Operating and CIP Budget is presented herein. 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 foundati on of the budget process.

Respectfully submitted,

James Makshanoff
City Manager

26 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24

City of Pomona 2023-24 Proposed Budget

1 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
City Hall is located in the Civic Center complex in
downtown Pomona. Pomona is a full service city
with fire services provided by contract with the
County of Los Angeles. 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

City of Pomona 2023-24 Proposed Budget

2 resources and services include a circulating book
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 collection;
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 quickly
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 National Hot Rod Association
(NHRA) Motorsport Museum, but it also lays claim to
owning a grove of Redwoods in Southern California.

Pomona has nearly 3,000 historically significant
buildings, a budding artists’ col ony, 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 workforce 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 an d universities, 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
November 2022
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
NHRA Motorsports Museum
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 / Sewer City of Pomona
Natural Gas The Gas Company
Electricity Southern California Edison Company
Pomona Choice Energy (PCE) City of Pomona
City of Pomona 2023-24 Proposed Budget

3 Telephone Verizon
Refuse Athens Services
Internet Frontier Communication
Population Trend (per Dept. of Finance)

Year Census
Original
May Est.
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 149,908
2023 149,721

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 p rior to the
beginning of the fiscal year. It further requires that the Council set a time for a public hearing and that a notice 140,000
145,000
150,000
155,000
160,000
165,000

POPULATION
GROWTH
2010 - 2023
City of Pomona 2023-24 Proposed Budget

4 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 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
City of Pomona 2023-24 Proposed Budget

5 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,
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
City of Pomona 2023-24 Proposed Budget

6 accumulated in the debt service fund for payments
to be made early in the following year.

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.

City of Pomona 2023-24 Proposed Budget

7 • 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 129 – COPS Technology Grant
This fund accounts for the $3.4M Community
Oriented Policing Services (COPS) Technology Grant
for radio equipment replacement from the U.S.

Department of Justice. Under the sponsorship of the
U.S. Department of Justice, the COPS Equipment and
Technology Grant provides funding for the continued
development of technologies a nd automated
systems that help state and local law enforcement
agencies prevent, respond to, and investigate crime.

This funding allows local law enforcement agencies
to purchase equipment to advance communications
interoperability, information sharing, crime analysis,
intelligence gathering, and crime prevention in their
communities.

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 housing 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 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 program also provides
housing relocation and stabilization s ervices,
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 Improvement 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 bridg es;
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 tr aining, 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
City of Pomona 2023-24 Proposed Budget

8 throughout Los Angeles County. The City of Pomona
receives 40 percent of the direct funding via the
Municipal Program proporti onal to the revenues
generated within the city boundaries. The Municipal
Program is designed to maximize the ability to
address local stormwater and urban runoff
challenges and opportunities. The Regional Program
receives 50 percent of the revenue for th e
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 wit h the San Gabriel Valley
Regional Housing Trust for the City’s affordable
housing projects.

Fund 144 – Cannabis Community Benefit
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.

Fund 145 – Refuse Administration
Effective July 1, 2023, the City of Pomona has
outsourced its residential and commercial solid
waste services to an exclusive hauler. The Refuse
Administration Fund accounts for illegal dumping
and payments received from the exclusive hauler
such as the h ousing grants and vehicle impact fees.

In addition, the fund also accounts for the various
State recycling grants such as Used Oil, Tire, AB939,
Curbside Beverage and SB1383.

Fund 188 CalVIP Grant
This fund accounts for the $5.1M award from the
Board of State and Community Corrections through
the California Violence Intervention and Prevention
(CalVIP) Grant Program Funds. The Pomona
Partnership for Violence Prevention and
Neighborhood Wellbeing will work to reduce
violence in the City of Pomona by est ablishing an
Office of Violence Prevention and Neighborhood
Wellbeing (OVP).

Fund 189 – Healthy Homes Production Grant
This is a Federal Grant award that funds the “Keeping
Pomona Homes Healthy” Program. The program
provides financial assistance to help families address
housing and environmental – related hazards in their
homes. The program targets low –income families
with elderly persons, persons with disabilities, and
young children. This is a 3 ½ - year grant amounting
to $2.0 million.

Fund 190 HOME Investment Partnerships American
Rescue Plan Program (HOME-ARP)
The HOME Investment Partnerships American
Rescue Plan Program (HOME -ARP) is for affordable
rental housing and homeless assistance. These funds
provide cities with flexible funding to reach
populations experiencing homelessness or those
currently at risk of homelessness and address local
affordable housing, non -congregate shelter, and
supportive service needs within respective
communities. HOME -ARP funds are not the
traditional HOME Program funds, but are also
administered through the U.S. Department of
Housing and Urban Development (HUD) and
intended to address homelessness. Eligible uses of
HOME-ARP funds include the following activities: 1)
Administration and Planning; 2) Development and
Support of Affordable Rental Housing; 3) Tenant -
Based Rental Assistance; 4) Supportive Services for
Qualifying Populations; and 5) Acquisition and
Development of Non-Congregate Shelter (NCS).

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
City of Pomona 2023-24 Proposed Budget

9 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 elimination 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 improvements, 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 rental 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 us ed to mitigate adverse 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
the next ten years, with in vestments 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 a nd 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 o f 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 Eme rgency 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
City of Pomona 2023-24 Proposed Budget

10 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
The Miscellaneous Grants fund is home to several
Federal, State and local grants awarded to the City.

The Police Department received grant funding from
the Office of Traffic and S afety (OTS) for DUI
Checkpoints and other various Police Department
programs. Public Works received a Tree Planting
grant to help beautify the City. The Housing
Department received a grant for Tri City Mental
Health Center to purchase beds to combat
homelessness and serve the community. The fund
accounts for the various grants which impact the
residents and community in many different ways.

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 An geles 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. The grant requires to be accounted for in its own stand-alone fund.

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 a re
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 con tain 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 hazar ds, 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 that 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 downtown
business area.

City of Pomona 2023-24 Proposed Budget

11 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 provides 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 provisions 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 1 988. 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
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 involve s two different levels of
maintenance activity. Turf maintenance includes
watering and fertilizing, mowing and edging,
aerifying, verticutting, controlling weeds and
disease, and repairing vandalism damage to all turf.

Slope, shrub, and ground cover main tenance
includes hand weeding, fertilizing and watering,
pruning, controlling insects and disease, removing
and replacing plant material 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)
City of Pomona 2023-24 Proposed Budget

12 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 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 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 seizure 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
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 exc eed 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 projects 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 ful l-time homeless liaison
officer positions; mental health clinician positions;
equipment; and annual reporting requirements and
data collection.

City of Pomona 2023-24 Proposed Budget

13 • 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 Autho rity 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 that originally
were funded with Series AN Bond Proceeds resulting
from the issuance of lease revenue bonds in 2005
that provided funds for the City to finance certain
public improvements.

Fund 423 – Series BC Capital Projects
The Series BC Capit al Project Fund 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.

Funds 437, 438, 439, 443 – Development Impact
Fees
Impact fee revenue from the roadway, traffic signals,
public safety facilities, parks and recreation facilities and storm drain facilities’ fees must be spent on new
facilities or expansion of current facilities to serve
new development. Impact fee revenue can be spent
on capital facilities to serve new development,
including, but not limited to, land acquisition,
construction of buildings, construction o f
infrastructure, the acquisition of vehicles or
equipment, information technology, software
licenses, and equipment.

City of Pomona 2023-24 Proposed Budget

14 • 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 surface 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.

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 progra m); 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 charges 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 Equipment 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
City of Pomona 2023-24 Proposed Budget

15 outside the standard level of service 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
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 ),
City of Pomona 2023-24 Proposed Budget

16 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 practice. 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. Additionally, the City is well below its annual
debt limit as calculated below.

Under the City Charter, General Obligation Debt
pledging City general revenue s require voter
approval by two -thirds majority. With this difficult
electoral requirement, such debt obligations are
rarely issued. Any attempted effort to issue general
obligation debt would have to be for projects of
special significance and of commun ity-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 6/30/22 $13,551,740,833

Debt limit percentage 15.00%
Total debt limit $ 2,032,761,125
Amount of debt applicable to debt limit - Legal debt margin $ 2,032,761,125
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.

City of Pomona 2023-24 Proposed Budget

17 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, 2022 . 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, 2023 Estimated Outstanding Balance:
$62,294,253
• 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, 2023 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
• July 1, 2023 Principal Outstanding: $ 135,000
• 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, 2023 Principal Outstanding: $4,040,000
• 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, 2023 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, 2023 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
City of Pomona 2023-24 Proposed Budget

18 • July 1, 2023 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, 2023 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, 2023 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, 2023 Principal Outstanding: $2,589,245
• 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, 2023 Principal Outstanding: $0
• Interest Rate: 3.5% - 5.0%
• 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, 2023 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, 2023 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, 2023 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, 2023 Principal Outstanding: $0
• Interest Rate: 4.0% - 5.0%
• Funding Source: Water Fund

City of Pomona 2023-24 Proposed Budget

19 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, 2023 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, 2023 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, 2023 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, 2023 Principal Outstanding: $19,745,000
• 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, 2023 Principal Outstanding: $2,095,000
• Interest Rate: 1.125% - 3.0%
• Funding Source: Sewer Fund

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, 2023 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, 2023 Principal Outstanding: $44,205,000
• 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, 2023 Principal Outstanding: $44,985,000
• 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, 2023 Principal Outstanding: $12,280,000
• 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
City of Pomona 2023-24 Proposed Budget

20 • Original Principal Amount: $128,885,000
• July 1, 2023 Principal Outstanding: $92,080,000
• 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, 2023 Principal Outstanding:
$212,300,000
• 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 developm ent 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 sustainability 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 of 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
proposed programs to the City 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 be retained 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 national 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 o r 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.

City of Pomona 2023-24 Proposed Budget

21 • POLICIES
Operating 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.

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 Co de 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).

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 Comprehensive
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.)

City of Pomona 2023-24 Proposed Budget

22 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 Operating 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 Policies
On February 6, 2023, the Pomona City Council
adopted, via Resolution 2023 -06, City of Pomona’s
Updated Consolidated Fiscal Policies and
Administrative procedures. These policies are
intended to foster and support the continued
financial strength and stability of the City as reflected in its financial goals. The consolidated policy
document is designed and structured to develop
principles that guide the financial administration of
the City. Annual amounts will be presented for City
Council approval as part of the Proposed Budget
process.

The Consolidated Fiscal Policies and Administrative
Procedures are available on the City’s website.

Some of the notable changes that were adopted are
as follows:

• Update of General Fund Economic Reserves at
22% of operating expenses, eventually
increasing to 25%.
• Setup a Catastrophic Events Reserve at $300k
initially and increasing for 10 years to reach $5
million.
• Establish a Pension 115 Tr ust funding at $1.5
million initially and $500k annually thereafter.
• Capital Improvement Projects (CIP) Funding
from General Fund initially at 3/4% of adopted
revenues, with an eventual goal of 1% of
adopted revenues.
• Equipment Replacement Funding from Gen eral
Fund at $100k, increasing annually to $400k at
the end of 10 years.
• Other Post Employment Benefit (OPEB) will
remain pay -as-you-go and there will be no
prefunding at this time.
• Unassigned Fund Balance (Surplus).

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 ,
and the maintenance and op eration of the City’s
Fleet. In addition, costs are recovered 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 respective
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 sa lary account distribution and the same
method is performed to allocate the debt service for
Safety employees.

City of Pomona 2023-24 Proposed Budget

23 • 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 a re allocated a set cost
each fiscal year to support the services that are
provided by the Information Technology
Department. Also taken into consideration 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 interna l
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 department 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 expen se, 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 Allocation 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 maintenance 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
department specific vehicles in the pri or 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 expense 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 internal
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
City of Pomona 2023-24 Proposed Budget

24 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 appr opriation 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 its
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 Per 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 2022-23 was
$293,178,870 and the appropriations subject to
limitations was $127,640,551; therefore, the City of
Pomona was $165,538,319 below its Appropriations
Limit. The following chart displays 5 years of GANN
data.

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

Millions

City of Pomona 2023-24 Proposed Budget

25 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 systems for collection
of water for the City and County of Los Angeles
NPEDS – National Pollutant Discha rge Elimination
System
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
City of Pomona 2023-24 Proposed Budget

26 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 iden tifies 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 unal located fund balance from
previous years meet or exceed total budgeted use of
resources including 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 are 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 accordance with an
approved budget for the purpose of keeping
expenditures within the limitations of available
appropriations and revenues.

Capital Improvement Progr am (CIP): The CIP
authorizes expenditures for tangible, long -term
physical improvements or additions of a fixed or
permanent nature (e.g., an additional police or fire
City of Pomona 2023-24 Proposed Budget

27 station, a new street). It is updated annually with estimated project costs, sources o f 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 rendered 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.

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

Encumbrance: The commitment of appropriated
funds to purchase goods whic h 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 t hat the
costs of providing goods or services to the general
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 det ermined by the agency
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 is 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 fisc al year. A formal City of Pomona 2023-24 Proposed Budget

28 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 accepted
accounting practices at a particular time. They
include both broad guidelines of general application
and detailed practices a nd procedures. GAAP
provides a standard by which to measure financial
presentation.

GANN Appropriations Limit: This term refers 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.

An example 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 of normal
operations, the City records numerous transactions
between funds including expenditures and transfers
of resources to prov ide services, subsidize
operations, and debt service.

Internal Service Fund: A fund, which provides
services to other City divisions 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 not 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 publ ishes 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.

City of Pomona 2023-24 Proposed Budget

29 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 labor
unions.

Modified Accrual Basis: The method of accounting
under which rev enues 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, sup plies, 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
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, share d 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 compulsor y 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.

City of Pomona 2023-24 Proposed Budget

30 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 particular 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 hotel and motel rooms in
the City of Pomona, often referred to as a "Bed Tax."

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

City of Pomona 2023-24 Proposed Budget
Est Available Estimated Operating Capital Add Back Est Available Beginning Bal Revenues & Appropriations Improvement Depreciation Ending Bal 7/1/2023 Transfers In & Transfers Out Program & Non-Cash 6/30/2024 City Funds
101 General Fund 56,920,980 154,553,464 153,252,807 - - 58,221,637 Special Revenue Funds
128 MEASURE R 838,361 2,766,173 3,189,825 - - 414,709 132 FEE ANALYSIS RATE REVIEW 6,081 1,500 - - - 7,581 133 PUBLIC ART FEE 3,236,709 600,000 855,170 - - 2,981,539 138 MEASURE M 1,354,345 3,120,133 3,787,184 - - 687,294 139 MEASURE H - 1,863,788 1,863,788 - - - 142 MEASURE W 991,244 2,106,050 2,211,018 - - 886,276 144 CANNABIS COMMUNITY BENEFIT FUND 466,240 250,000 500,000 - - 216,240 145 REFUSE ADMINISTRATION - 2,988,273 2,988,273 - - - 191 AMERICAN RESCUE PLAN 29,985,929 37,856,956 38,486,252 - - 29,356,633 195 FAIRPLEX MITIGATION FUND 968,810 300,000 - - - 1,268,810 196 PEG FEE 118,991 125,000 32,800 - - 211,191 206 STATE GAS TAX - RMRA 2,473,884 3,829,125 3,444,468 - - 2,858,541 208 STATE GAS TAX 722,893 4,474,848 4,497,777 - - 699,964 216 PROPOSITION A 1,248,500 4,429,510 5,006,448 - - 671,562 217 PROPOSITION C 682,321 3,751,558 3,783,957 - - 649,922 219 TRAFFIC OFFENDER FUND 621,169 277,840 409,719 - - 489,290 230 VEHICLE PARKING DISTRICT 1,996,361 733,226 832,271 - - 1,897,316 245 AIR QUALITY MGMT DISTRICT 131,596 209,396 308,152 - - 32,840 256 PHILLIPS RANCH MAINT ASSESS DIST 147,637 952,000 916,444 - - 183,193 135 OTHER MAINT ASSESS DISTRICTS 342,701 314,255 344,785 - - 312,171 281 SUPPL LAW ENFORCEMENT SVCS ACCOUNT 646,361 750,213 802,303 - - 594,271 291 POMONA OATH INITIATIVE - 1,750,862 1,750,862 - - - Total - Special Revenue Operations Funds 46,980,133 73,450,706 76,011,496 - - 44,419,343 130 NEIGHBORHOOD STABILIZATION - 3 GRANT 186,125 2,466 - - - 188,591 129 GRANT - COPS TECH GRANT - 3,404,000 3,404,000 - - - 136 OPERATION PORCHLIGHT RRH 1,129 1,252,912 1,252,909 - - 1,132 143 PERMANENT LOCAL HOUSING ALLOCATION - 3,128,593 3,128,593 - - - 188 CALVIP GRANT - 5,107,940 5,107,940 - - - 189 HEALTHY HOMES PRODUCTION GRANT - 1,412,153 1,412,153 - - - 190 GRANT - HOME - ARP 1,105 3,128,660 3,128,660 - - 1,105 197 COMMUNITY DEVELOPMENT BLOCK GRANT 304,793 2,482,284 2,573,701 - - 213,376 194 COMMUNITY DEVELOPMENT BLOCK GRANT-CV - 137,294 137,294 - - - 212 EMERGENCY SOLUTIONS GRANT 4,054 159,204 153,565 - - 9,693 193 EMERGENCY SOLUTIONS GRANT-CV - - - - - - 214 HOME GRANT 2,969,380 3,961,627 3,920,538 - - 3,010,469 215 MISCELLANEOUS GRANTS 629,086 3,564,298 3,566,461 - - 626,923 226 SENIOR NUTRITION GRANT - 492,221 483,780 - - 8,441 229 LEAD BASED PAINT GRANT - 2,412,666 2,412,666 - - - 239 JAG FUND - 67,313 67,313 - - - 257 CAL HOME REUSE FUND 549,518 285,115 275,717 - - 558,916 259 LOW/MOD SER AH PROJECTS - - - - - - 260 ASSET FORFEITURE 1,147,856 134,992 672,436 - - 610,412 263 HOMELAND SECURITY GRANT (544,629) 544,629 - - - - 264 CAL HOME GRANT FUND 259,567 420,000 420,000 - - 259,567 272 TDA ARTICLE 3 135,718 175,219 240,431 - - 70,506 Total - Special Revenue Grant Funds 5,643,702 32,273,586 32,358,157 - - 5,559,131 Total - All Special Revenue Funds 52,623,835 105,724,292 108,369,653 - - 49,978,474 Budget Overview - All Funds
Fund Name
1 City of Pomona 2023-24 Proposed Budget
Est Available Estimated Operating Capital Add Back Est Available Beginning Bal Revenues & Appropriations Improvement Depreciation Ending Bal 7/1/2023 Transfers In & Transfers Out Program & Non-Cash 6/30/2024 Budget Overview - All Funds
Fund Name
Debt Service Funds
320 CITY DEBT SERVICE 3,388,320 21,011,692 20,715,882 - - 3,684,130 Total - Debt Service Funds 3,388,320 21,011,692 20,715,882 - - 3,684,130 Capital Projects Funds
418 CAPITAL OUTLAY FUND 950,600 53,301 661,326 - - 342,575 419 ASSESSMENT DIST IMPROVEMENT 3,604 - - - - 3,604 422 SERIES AN CAPITAL PROJECTS 3,521 - - - - 3,521 423 SERIES BC CAPITAL PROJECTS 110,697 - 1,876 - - 108,821 431 PERMIT SYSTEM IMPR/UPGRADE 201,643 17,000 6,000 - - 212,643 432 FEE ANALYSIS REVIEW FUND 21,619 - - - - 21,619 434 BUILDING AND EQUIPMENT REPL FUND 100,569 200,000 - - - 300,569 435 SERIES BG CAPITAL PROJECTS 460,138 - 107,000 - - 353,138 436 WORK ORDER SYS IMP FUND 19,053 - - - - 19,053 437 Parks & Rec Improvement Fund 2,231,738 - 2,072,000 - - 159,738 438 Road & Highways Fees Fund 8,975 - - - - 8,975 439 TrafficSignal & Cntrl Fee Fund 8,975 - - - - 8,975 443 Public Safety Imp Fee Fund 71,196 - - - - 71,196 428 CIP FUND - 32,377,837 264,854 19,583,100 - 12,529,883 Total - Capital Projects Funds 4,192,328 32,648,138 3,113,056 19,583,100 - 14,144,310 Enterprise Funds
510 WATER OPERATIONS 16,033,708 51,007,001 57,505,526 - 3,590,947 13,126,130 520 WATER CIP 34,750,866 2,922,618 129,618 2,922,618 - 34,621,248 550 SEWER OPERATIONS 13,547,793 8,318,123 8,507,508 - 679,352 14,037,760 540 SEWER CIP 2,484,515 101,876 - 101,876 - 2,484,515 551 POMONA CHOICE ENERGY AUTHORITY 1,954,328 52,074,978 46,253,155 - - 7,776,151 582 REFUSE OPERATIONS 3,136,348 1,355,177 117,635 - - 4,373,890 587 FRANCHISE FEE FUNDED PROGRAMS 2,046,503 - - - - 2,046,503 Total - Enterprise Funds 73,954,062 115,779,773 112,513,442 3,024,494 4,270,299 78,466,198 Internal Service Funds
660 SELF FUNDED INSURANCE SVCS 1,173,454 6,206,304 5,880,000 - - 1,499,758 669 EQUIPMENT MAINTENANCE (Fleet) 63,273 4,106,504 4,106,504 - 16,242 79,515 675 INFORMATION TECHNOLOGY FUND - - - - - - 676 PRINTING/MAIL SERVICES FUND - - - - - - 678 PENSION OBLIGATION BOND - - - - - - Total - Internal Service Funds 1,236,727 10,312,808 9,986,504 - 16,242 1,579,273 Total - All City Funds 192,316,252 440,030,167 407,951,344 22,607,594 4,286,541 206,074,022 Pomona Housing Authority
249 HOUSING AUTHORITY ADMIN 257,230 124,465 124,465 - - 257,230 131 LOW MOD HOUSING ASSET FUND 6,220,266 366,793 1,165,431 - - 5,421,628 205 HUD VOUCHER 1,358,026 18,611,331 18,832,461 - - 1,136,896 218 CONTINUUM OF CARE PROGRAM 23,588 2,122,295 2,135,741 - - 10,142 Total - Housing Authority 7,859,110 21,224,884 22,258,098 - - 6,825,896 Grand Total All Funds 200,175,362 461,255,051 430,209,442 22,607,594 4,286,541 212,899,918 Available balances in Enterprise and Internal Service Funds are based on estimated current assets minus estimated current liabilities (Working Capital). 2 City of Pomona 2023-24 Proposed Budget
Revenue Summary by Fund
% Change
Fund 2020-21 2021-22 2022-23 2022-23 2023-24 From Prior No Actual Actual Budget Year End Est Proposed Yr Budget City Funds
GENERAL FUND 123,260,520 139,489,551 148,487,189 152,523,695 154,553,464 4%

SPECIAL REVENUE FUNDS
128 Measure R 1,936,903 2,401,423 2,327,066 2,562,870 2,766,173 19% 132 Fee Analysis Rate Review 1,008 1,298 1,200 1,500 1,500 25% 133 Public Art Fee 408,543 491,801 400,000 600,000 600,000 50% 138 Measure M 2,199,572 2,730,178 2,626,092 2,888,363 3,120,133 19% 139 Measure H 3,701,610 1,785,023 1,958,230 1,808,230 1,863,788 -5% 142 Measure W 314,739 876,766 3,219,615 3,231,809 2,106,050 -35% 144 Cannabis Community Benefit Fund - 216,240 250,000 250,000 250,000 0% 145 Refuse Administration - - - - 2,988,273 0% 191 American Rescue Plan - 2,298,894 33,770,830 4,419,132 37,856,956 12% 195 Fairplex Mitigation (3,586) 298,496 250,000 250,000 300,000 20% 196 PEG Fee Fund 133,178 123,386 64,000 130,000 125,000 95% 206 State Gas Tax (RMRA) 2,841,579 3,281,359 3,376,724 3,376,724 3,829,125 13% 208 State Gas Tax 3,536,367 3,674,832 4,307,283 4,200,826 4,474,848 4% 216 Proposition A 3,116,560 3,830,858 3,735,117 4,125,224 4,429,510 19% 217 Proposition C 2,585,046 3,079,695 3,118,205 3,433,477 3,751,558 20% 219 Traffic Offender 224,639 187,237 291,335 271,835 277,840 -5% 230 Vehicle Parking Districts (VPD) 213,905 536,391 495,032 1,551,608 733,226 48% 245 Air Quality Improvement 263,265 187,637 202,931 205,040 209,396 3% 135 Other Maint Assmt District 307,405 302,616 318,580 318,580 314,255 -1% 256 Phillips Ranch Maint Assess Dist 938,378 966,656 953,072 953,128 952,000 0% 259 Low Mod Series AH Projects 16 3,269,240 - - - 0% 278 Low Mod Series AD Projects - - - - - 0% 281 Suppl Law Enforcement Svcs 366,600 380,035 927,302 1,044,582 750,213 -19% 291 Pomona OATH INITIATIVE 1,431,330 239,245 1,726,626 1,758,259 1,750,862 1% Total - Special Rev Operations Funds 24,517,055 31,159,306 64,319,240 37,381,187 73,450,706 14% 130 Neighborhood Stabilization 3 126,828 40,772 - 41,676 2,466 0% 129 Grant - COPS Tech Grant 37,937 - 3,404,000 - 3,404,000 0% 134 Transit Oriented Develop Grant 1,720 - - - - 0% 136 Oper Porchlight Rapid Rehousing Grnt 946,239 1,120,529 1,253,946 1,253,946 1,252,912 0% 143 Permanent Local Housing Allocation - 47,015 4,509,577 1,428,000 3,128,593 -31% 188 CalVIP Grant - - 5,144,940 37,000 5,107,940 -1% 189 Grant - Healthy Homes Production - 4,772 2,240,928 757,954 1,412,153 -37% 190 Grant - HOME - ARP - 14,355 3,160,091 32,536 3,128,660 -1% 197 Comm Development Block Grant 2,102,387 2,258,133 2,611,687 2,415,356 2,482,284 -5% 194 Comm Development Block Grant - CV 516,567 372,014 1,237,710 1,230,416 137,294 -89% 212 Emergency Solutions Grants 164,013 136,650 264,417 264,417 159,204 -40% 193 Emergency Solutions Grants-CV 559,707 3,487,330 2,383,292 2,383,292 - -100% 214 HOME Program - Federal Grants 1,870,822 1,197,789 5,134,372 2,053,442 3,961,627 -23% 215 Miscellaneous Grants 1,273,842 2,352,813 4,928,449 4,071,328 3,564,298 -28% 221 Supportive Transitional Housing 67 - - - - 0% 226 Sr Citizen Nutrition Grant 661,315 720,471 685,560 428,934 492,221 -28% 229 Lead Based Paint Grant 603,996 817,275 3,596,765 1,103,200 2,412,666 -33% 239 Justice Assistance Grant (JAG) 215,533 54,411 190,395 149,460 67,313 -65% 241 Supportive Housing Grant 1,795 - - - - 0% 243 Weed and Seed Grant (405) - - - - 0% 246 OTS Step Grant (194) - - - - 0% 257 Cal Home Reuse 286,177 298,185 812,819 537,102 285,115 -65% 260 Asset Forfeiture 737,449 718,558 837,860 213,712 134,992 -84% 263 Homeland Security Grant 70,178 51,110 596,418 - 544,629 -9% 264 Cal Home Grant (2,186) - 720,000 300,000 420,000 -42% 272 TDA Article 3 (Bike Trail) 89,949 90,001 142,453 142,453 175,219 23% Total - Special Revenue Grant Funds 10,263,737 13,782,185 43,855,679 18,844,224 32,273,586 -26% Total - All Special Revenue Funds 34,780,793 44,941,490 108,174,919 56,225,411 105,724,292 -2% Fund Description
3 City of Pomona 2023-24 Proposed Budget
Revenue Summary by Fund
% Change
Fund 2020-21 2021-22 2022-23 2022-23 2023-24 From Prior No Actual Actual Budget Year End Est Proposed Yr BudgetFund Description

DEBT SERVICE FUNDS
320 City Debt Service 204,347,902 13,253,208 20,712,009 23,550,242 21,011,692 1% Total - Debt Service Funds 204,347,902 13,253,208 20,712,009 23,550,242 21,011,692 1%

CAPITAL PROJECT FUNDS
418 Capital Outlay 524,311 1,346,060 1,690,283 30,283 53,301 -97% 419 Assessment Dist Improvement (700) - - - - 0% 421 Series AG Capital Improvement 236 70 - - - 0% 422 Series AN Capital Improvement 351 6 29 29 - -100% 423 Series BC Capital Project Fund 31 65 - - - 0% 428 CIP Fund 12,818,631 17,537,333 41,182,077 - 32,377,837 -21% 431 Permit System Impr/Upgrade 16,840 20,355 13,500 17,414 17,000 26% 432 Fee Analysis Rate Review Fund 6,212 7,518 - - - 0% 434 Equipment Replacement Fund 78,850 100,235 200,000 - 200,000 0% 435 2017 Series BG Project Fund 103 280 - - - 0% 436 Work Order System Upgrade Fund 5,828 5,710 - - - 0% 437 Work Order System Upgrade Fund - 37,238 - 2,194,500 - 0% 438 Work Order System Upgrade Fund - 8,975 - - - 0% 439 Work Order System Upgrade Fund - 8,975 - - - 0% 443 Work Order System Upgrade Fund - 71,196 - - - 0% Total - Capital Projects Funds 13,450,693 19,144,015 43,085,889 2,242,226 32,648,138 -24%

ENTERPRISE FUNDS
510 Water - Operations 43,411,635 47,782,447 49,102,646 49,881,678 51,007,001 4% 520 Water - Capital 639,709 5,847,603 695,420 - 2,922,618 320% 550 Sewer - Operations 7,373,715 7,893,686 7,942,589 7,994,872 8,318,123 5% 540 Sewer - Capital 3,431 36,559 103,524 103,524 101,876 -2% 551 Energy - Renewable 10,574,911 41,751,003 40,035,631 43,303,616 52,074,978 30% 582 Refuse 10,178,633 10,605,597 10,241,046 9,144,382 1,355,177 -87% 587 Franchise Fee Funded Programs 957,266 1,054,234 1,224,827 1,229,636 - -100% Total - Enterprise 73,139,301 114,971,130 109,345,683 111,657,708 115,779,773 6%

INTERNAL SERVICE FUNDS
660 Self-Insurance Services 5,074,009 6,261,979 5,398,969 5,958,969 6,206,304 15% 669 Equipment Maintenance 4,365,208 4,709,407 4,784,696 4,785,308 4,106,504 -14% 675 Information Technology Fund (2,873) 226,632 - - - 0% Total - Internal Service Funds 9,436,344 11,198,018 10,183,665 10,744,277 10,312,808 1% Total Revenues - City 458,415,553 342,997,412 439,989,354 356,943,559 440,030,167 0% Pomona Housing Authority
249 Housing Authority Admin Fund 126,978 122,409 122,408 122,408 124,465 2% 131 Low/Mod Housing Asset 759,330 4,077,635 346,301 480,570 366,793 6% 205 HUD Voucher 16,202,544 17,536,438 17,771,259 18,789,929 18,611,331 5% 218 Continuum of Care Program 1,837,909 1,659,447 2,135,479 2,135,479 2,122,295 -1% Total - Housing Authority 18,926,762 23,395,929 20,375,447 21,528,386 21,224,884 4% Total Revenues - Housing Auth 18,926,762 23,395,929 20,375,447 21,528,386 21,224,884 4% Grand Total All Funds 477,342,315 366,393,342 460,364,801 378,471,945 461,255,051 0% 4 City of Pomona 2023-24 Proposed Budget
2021-22 2022-23 2022-23 2023-24 2023-24
Major Category Actual Budget Year End Est Proposed % Chg * % of Rev Property Taxes 43,071,198 47,045,391 46,909,467 49,997,000 6% 32% Sales & Use Tax 42,229,675 40,113,922 43,243,330 42,467,000 6% 27% Utility Tax 18,407,292 16,018,403 18,858,924 19,237,000 20% 12% Other Taxes 18,384,230 16,223,175 18,147,675 19,893,800 23% 13% Fines 2,380,567 2,269,524 2,153,095 2,299,524 1% 1% Rev from Use of Money & Prop (1,557,017) 448,034 448,034 1,654,218 269% 1% Intergovernmental Revenue 421,995 3,418,428 3,512,214 299,000 -91% 0% Licenses, Permits, & Fees 8,359,390 8,536,411 11,124,320 11,665,400 37% 8% Other Misc Revenue 1,478,203 1,129,324 1,818,469 1,094,800 -3% 1% Charges for Services 3,085,543 4,170,828 4,119,170 4,095,030 -2% 3% Transfers In 3,208,873 9,106,199 2,188,047 1,850,692 0% 1% Other Financing Sources 19,604 7,550 950 - 0% 0% Total 139,489,551 148,487,189 152,523,695 154,553,464 4% 100% * Percent change is 2022-23 Budget compared to 2023-24 Proposed General Fund Revenue by Category
Property Taxes
32%
Sales & Use Tax
27%
Utility Tax
12%
Other Taxes
13%
All Other
15%
5 City of Pomona 2023-24 Proposed Budget
2023-24 2023-24
Proposed % of Estimated % of
Department Appropriations Total Revenue Total
City Council 572,729 0.4% - 0.0% Administration 1,363,759 0.9% - 0.0% City Clerk 1,614,870 1.1% 8,300 0.0% Human Resources 2,086,623 1.4% - 0.0% Finance 2,499,853 1.6% 8,536,380 5.5% Police 73,502,180 48.0% 4,648,274 3.0% Fire 37,034,038 24.2% 1,100,007 0.7% General Services 5,599,867 3.7% - 0.0% Development Services 6,534,384 4.3% 5,249,000 3.4% Public Works 14,557,361 9.5% 1,647,000 1.1% Library 2,159,757 1.4% 16,000 0.0% Neighborhood Services 7,482,004 4.9% 210,000 0.1% Recovered Costs (1,754,618) -1.1% - 0.0% Non-Departmental - 0.0% 133,138,503 86.1% Total 153,252,807 100% 154,553,464 100% General Fund Revenues to Expenditures by
Department
6 City of Pomona 2023-24 Proposed Budget
Controllable Required Alloc Costs Recovered Capital Transfers Department Personnel Operating Operating & Utilities Costs Assets Out Total City Council 317,455 32,000 169,429 53,845 (131,959) - - 440,770 Administration 776,204 283,306 - 304,249 (192,929) - - 1,170,830 City Clerk 748,200 113,250 614,500 138,920 (63,799) - - 1,551,071 Human Resources 1,069,776 733,984 1,500 266,363 (303,341) 15,000 - 1,783,282 Finance 1,818,778 234,156 34,620 412,299 (520,662) - - 1,979,191 Police 47,878,915 2,960,409 508,800 18,555,258 - 838,060 2,760,738 73,502,180 Fire - - 37,034,038 - - - - 37,034,038 General Services (1,300,000) 3,958,975 2,095,064 184,374 (107,833) - 661,454 5,492,034 Neighborhood Sv 3,675,390 1,834,250 41,950 1,487,316 - 228,000 215,098 7,482,004 Development Sv 4,128,768 942,529 14,000 1,072,619 - 376,468 - 6,534,384 Public Works 3,697,263 4,109,318 601,654 3,299,579 (434,095) 385,000 2,464,547 14,123,266 Library 975,776 666,969 61,500 455,512 - - - 2,159,757 Total 63,786,525 15,869,146 41,177,055 26,230,334 (1,754,618) 1,842,528 6,101,837 153,252,807 General Fund Appropriations by Category
Personnel
41%
Controllable
10%
Required
26%
Utilities / Allocations
17%
Recovered Costs
1%
Trans Out
4%
Capital
1%
7 City of Pomona 2023-24 Proposed Budget
2021-22 2022-23 2022-23 2023-24 Dollar % of
Category
2 0 Actual Budget Year End Est Proposed % Chg * Change Total Exp Personnel 57,965,849 58,625,478 57,554,501 63,786,525 8% 5,161,047 42% Controllable Exp 10,301,772 16,557,756 15,701,135 15,869,146 -4% (688,610) 10% Required Exp 36,081,375 37,190,705 37,165,835 41,177,055 10% 3,986,350 27% Utilities 2,305,459 2,175,416 2,318,159 2,441,572 11% 266,156 2% Alloc Costs 13,531,207 21,291,252 21,291,252 23,788,762 10% 2,497,510 16% Recovered Costs (1,569,099) (1,672,659) (1,672,659) (1,754,618) 5% (81,959) -1% Capital 576,697 2,692,577 2,678,135 1,842,528 0% (850,049) 1% Transfer Out 6,937,945 10,253,835 10,253,835 6,101,837 -68% (4,151,998) 4% Total 126,131,205 147,114,360 145,290,193 153,252,807 4% 6,138,447 100% * Percent change is 2022-23 Budget compared to 2023-24 Proposed General Fund Expenditures by Category
0 10
20 30
40 50
60 70
Personnel Controllable Required Utilities Alloc Costs Capital Transfer Out Millions
2021-22 2022-23 2023-24
8 City of Pomona 2023-24 Proposed Budget
History of Expenditures by Department/Fund Type
2021-22 2022-23 2022-23 2023-24 % Dollar
Actual Budget Year End Est Proposed Chg * Change *
City Council 525,070 533,123 515,067 572,729 7% 39,606 Administration 838,732 1,114,713 1,018,745 1,363,759 22% 249,046 City Clerk 708,702 1,129,876 1,053,248 1,614,870 43% 484,994 Human Resources 1,515,768 1,886,488 1,799,272 2,086,623 11% 200,135 Finance 2,424,627 2,907,168 2,836,449 2,499,853 -14% (407,315) Police 63,321,964 72,685,440 71,670,130 73,502,180 1% 816,740 Fire 33,138,704 33,490,372 33,490,372 37,034,038 11% 3,543,666 General Services 4,395,745 4,997,772 5,115,917 5,599,867 12% 602,095 Development Services 5,583,286 6,749,575 6,649,233 6,534,384 -3% (215,191) Public Works 10,701,260 16,077,165 16,050,809 14,557,361 -9% (1,519,804) Library 1,146,765 1,749,591 1,624,912 2,159,757 23% 410,166 Neighborhood Services 3,399,680 5,465,736 5,138,698 7,482,004 37% 2,016,268 Recovered Costs (1,569,099) (1,672,659) (1,672,659) (1,754,618) 5% (81,959) Total - General Fund 126,131,205 147,114,360 145,290,193 153,252,807 4% 6,138,447 Other Funds
Special Revenue Funds 41,987,141 115,345,058 44,978,106 108,369,653 -6% (6,975,405) Debt Service Funds 11,651,123 20,713,809 20,739,854 20,715,882 0% 2,073 Capital Projects Funds 15,593,794 43,302,057 - 22,696,156 -48% (20,605,901) Enterprise Funds 103,832,944 108,636,913 110,833,436 115,537,936 6% 6,901,023 Internal Service Funds 56,224,530 10,072,182 10,330,709 9,986,504 -1% (85,678) Total - Other Funds 229,289,533 298,070,019 186,882,105 277,306,131 -7% (20,763,888) Total - All City Funds 355,420,738 445,184,379 332,172,298 430,558,938 -3% (34,554,444) Pomona Housing Authority
Special Revenue Funds 19,318,282 21,028,776 21,945,515 22,258,098 6% 1,229,322 Total - Housing Authority 19,318,282 21,028,776 21,945,515 22,258,098 6% 1,229,322 Total - All Funds 374,739,020 466,213,155 354,117,813 452,817,036 -3% (13,396,119) * Percent change is 2022-23 Budget compared to 2023-24 Proposed General Fund
9 This Page Intentionally Left Blank

City of Pomona 2023-24 Proposed Budget
Salaries Controllable Required Allocated Costs
& Benefits Operating Operating & Utilities
General Fund 63,786,525 15,869,146 41,177,055 26,230,334 Special Revenue Funds
Measure R 814,869 409,413 71,274 252,604 Public Art Fee 48,314 806,856 - - Measure M 720,000 476,942 53,750 245,738 Measure H 67,574 1,768,298 23,746 4,170 Measure W 272,035 - 358,202 28,781 Cannabis Community Benefit Fund - 500,000 - - Refuse Administration 349,437 1,678,821 53,634 156,381 American Rescue Plan 1,052,700 24,564,564 - 39,107 PEG Fee Fund - 32,800 - - State Gas Tax (RMRA) - 325,869 - 97,432 State Gas Tax 1,220,784 893,247 78,722 1,576,922 Proposition A 196,706 2,354,798 974,783 103,355 Proposition C 89,065 50,000 - 11,249 Traffic Offender 130,150 67,707 - 5,000 Vehicle Parking Districts (VPD) 174,772 347,985 187,896 121,618 Air Quality Improvement 8,647 51,000 1,950 3,960 Other Maint Assmt District 76,238 89,803 200 178,544 Phillips Ranch Maint Assess Dist 146,112 598,356 1,800 170,176 Suppl Law Enforcement Svcs 46,778 185,000 - - Pomona OATH INITIATIVE 1,030,751 347,400 36,750 125,961 Total - Special Rev Funds-Operations 6,444,932 35,548,859 1,842,707 3,120,998 Operation Porchlight RRH 268,326 983,566 - 1,017 Grant - COPS Tech Grant - - - - CalVIP Grant 338,360 4,744,580 25,000 - Grant - Healthy Homes Production 257,659 1,150,343 - 4,151 Grant - HOME - ARP - 767,082 - - Permanent Local Housing Allocation - 3,128,593 - - Comm Development Block Grant 884,842 1,511,991 70,591 106,277 Comm Development Block Grant - CV 95,420 21,299 - 20,575 Emergency Solutions Grants 87,134 62,360 - 4,071 Emergency Solutions Grants-CV - - - - HOME Program - Federal Grants 127,249 3,375,277 410,846 7,166 Miscellaneous Grants 1,226,129 2,243,833 - 96,499 Sr Citizen Nutrition Grant 177,875 302,251 1,600 2,054 Lead Based Paint Grant 94,915 2,306,798 2,926 8,027 Justice Assistance Grant (JAG) 65,171 - 2,142 - Cal Home Reuse - 274,717 1,000 - Low Mod Series AH Projects - - - - Asset Forfeiture 304,350 368,086 - - Homeland Security Grant - - - - Cal Home Grant - 420,000 - - TDA Article 3 (Bike Trail) - 90,000 - - Total - Special Rev Funds-Grants 3,927,430 21,750,776 514,105 249,837 Total Special - Revenue Funds 10,372,362 57,299,635 2,356,812 3,370,835 Appropriations by Category - All Funds
10 City of Pomona 2023-24 Proposed Budget
Recovered Capital Capital Transfers
Costs Assets Improvements Out Total
(1,754,618) 1,842,528 - 6,101,837 153,252,807 Total General Fund - 191,000 - 1,450,665 3,189,825 Measure R - - - - 855,170 Public Art Fee - 650,754 - 1,640,000 3,787,184 Measure M - - - - 1,863,788 Measure H - 52,000 - 1,500,000 2,211,018 Measure W - - - - 500,000 Cannabis Community Benefit Fund - - - 750,000 2,988,273 Refuse Administration - 35,144 - 12,794,737 38,486,252 American Rescue Plan - - - - 32,800 PEG Fee Fund - - - 3,021,167 3,444,468 State Gas Tax (RMRA) - - - 728,102 4,497,777 State Gas Tax - - - 1,376,806 5,006,448 Proposition A - - - 3,633,643 3,783,957 Proposition C - 206,862 - - 409,719 Traffic Offender - - - - 832,271 Vehicle Parking Districts (VPD) - - - 242,595 308,152 Air Quality Improvement - - - - 344,785 Other Maint Assmt District - - - - 916,444 Phillips Ranch Maint Assess Dist - 570,525 - - 802,303 Suppl Law Enforcement Svcs - 210,000 - - 1,750,862 Pomona OATH INITIATIVE - 1,916,285 - 27,137,715 76,011,496 Total-Special Rev Funds-Operations - - - - 1,252,909 Operation Porchlight RRH - 3,404,000 - - 3,404,000 Grant - COPS Tech Grant - - - - 5,107,940 CalVIP Grant - - - - 1,412,153 Grant - Healthy Homes Production - 2,361,578 - - 3,128,660 Grant - HOME - ARP - - - - 3,128,593 Permanent Local Housing Allocation - - - - 2,573,701 Comm Development Block Grant - - - - 137,294 Comm Development Block Grant - CV - - - - 153,565 Emergency Solutions Grants - - - - - Emergency Solutions Grants-CV - - - - 3,920,538 HOME Program - Federal Grants - - - - 3,566,461 Miscellaneous Grants - - - - 483,780 Sr Citizen Nutrition Grant - - - - 2,412,666 Lead Based Paint Grant - - - - 67,313 Justice Assistance Grant (JAG) - - - - 275,717 Cal Home Reuse - - - - - Low Mod Series AH Projects - - - - 672,436 Asset Forfeiture - - - - - Homeland Security Grant - - - - 420,000 Cal Home Grant - - - 150,431 240,431 TDA Article 3 (Bike Trail) - 5,765,578 - 150,431 32,358,157 Total-Special Rev Funds-Grants - 7,681,863 - 27,288,146 108,369,653 All Special Revenue Funds Appropriations by Category - All Funds
11 City of Pomona 2023-24 Proposed Budget
Salaries Controllable Required Allocated Costs
& Benefits Operating Operating & Utilities
Appropriations by Category - All Funds
Debt Service Funds
City Debt Service - 18,503,132 7,750 - Total - Debt Service Funds - 18,503,132 7,750 - Capital Projects Funds
Capital Outly Fund - - - - Series BC Cap Proj Fund - - - - Parks & Rec Improvement Fund - - - - Capital Improv Project Fund 223,835 - - 41,019 Permit System Impr/Upgrade - 6,000 - - 2017 Series BG Project Funds - 107,000 - - Total - Capital Projects Funds 223,835 113,000 - 41,019 Enterprise Funds
Water - Operations 10,066,723 11,764,884 16,265,820 7,507,242 Water - Capital - - - - Sewer - Operations 1,664,211 2,427,954 905,948 1,081,097 Sewer - Capital - - - - Energy - Renewable 212,469 2,820,407 43,180,855 39,424 Refuse - 78,000 - - Franchise Fee Funded Programs - - - - Total - Enterprise Funds 11,943,403 17,091,245 60,352,623 8,627,763 Internal Service Funds
Self Insurance Funds 680,754 561,700 10,070,609 68,620 Equipment Maintenance 1,626,123 859,420 1,144,339 476,622 Information Technology Funds 1,411,658 258,100 1,379,582 123,219 Print and Mail Services Funds 9,659 7,250 24,240 326 Pension Obligation Bond Ser BJ - - - - Total - Internal Service Funds 3,728,194 1,686,470 12,618,770 668,787 Total - All City Funds 90,054,319 110,562,628 116,513,010 38,938,738 Housing Authority Funds
Housing Authority Administration 32,369 64,280 15,990 11,826 Low Mod Housing Asset Fund 495,683 477,572 56,025 136,151 HUD Voucher 1,504,150 206,115 16,935,928 186,268 Continuum of Care Program 288,462 51,488 1,776,945 18,846 Total - Housing Authority Funds 2,320,664 799,455 18,784,888 353,091 All Appropriations 92,374,983 111,362,083 135,297,898 39,291,829 12 City of Pomona 2023-24 Proposed Budget
Recovered Capital Capital Transfers
Costs Assets Improvements Out Total
Appropriations by Category - All Funds
- - - 2,205,000 20,715,882 City Debt Service Fund - - - 2,205,000 20,715,882 All Debt Service Funds - - - 661,326 661,326 Capital Outly Fund
- - - 1,876 1,876 Series BC Cap Proj Fund
- - - 2,072,000 2,072,000 Parks & Rec Improvement Fund - - 19,583,100 - 19,847,954 Capital Improv Project Fund - - - - 6,000 Permit System Impr/Upgrade
- - - - 107,000 2017 Series BG Project Funds
- - 19,583,100 2,735,202 22,696,156 All Capital Projects Funds (226,738) 726,945 - 11,400,650 57,505,526 Water Operations - - 2,922,618 129,618 3,052,236 Water CIP - 754,138 - 1,674,160 8,507,508 Sewer Operations - - 101,876 - 101,876 Sewer CIP
- - - - 46,253,155 Energy - Renewable
- - - 39,635 117,635 Refuse
- - - - - Franchise Fee Funded Programs
(226,738) 1,481,083 3,024,494 13,244,063 115,537,936 All Enterprise Funds (5,501,683) - - - 5,880,000 Self Insurance Funds
- - - - 4,106,504 Equipment Maintenance
(3,172,559) - - - - Information Technology Funds
(41,475) - - - - Print and Mail Services Funds (15,089,768) - - 15,089,768 - Pension Obligation Bond Ser BJ (23,805,485) - - 15,089,768 9,986,504 All Internal Service Funds (25,786,841) 11,005,474 22,607,594 66,664,016 430,558,938 Total Appropriations - - - - 124,465 Housing Authority Admin
- - - - 1,165,431 Low Mod Housing Asset Fund - - - - 18,832,461 HUD Voucher
- - - - 2,135,741 Continuum of Care Program
- - - - 22,258,098 Total Housing Authority Funds (25,786,841) 11,005,474 22,607,594 66,664,016 452,817,036 All Appropriations 13 City of Pomona 2023-24 Proposed Budget
Transfers In Transfers Out
Transfer In Transfer from:

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

GENERAL FUND

GENERAL SERVICES
Transfer from Water Fund 1,850,692 - - - - 1,850,692 Transfer from American Rescue Plan - - - - - - Total General Funds 1,850,692 - - - - 1,850,692

SPECIAL REVENUE FUNDS

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

MISCELLANEOUS
Transfer from Refuse Administration 39,635 - - - - 39,635

SR CITIZEN NUTRITION GRANT
Transfer from General Fund 97,560 97,560 - - - - Total Special Revenue Funds 268,945 229,310 - - - 39,635

DEBT SERVICE FUNDS

CITY BOND FUNDS
Transfer from General Fund (D/S) 4,317,527 4,317,527 - - - - Transfer from General Fund (Ser AR) - - - - - - Transfer from Capital Outlay Funds - - - - - - Transfer from Water Operations 5,727,103 - - - - 5,727,103 Transfer from Sewer Operations 1,140,793 - - - - 1,140,793

INTERNAL SERVICE FUNDS
Transfer from Internal Service Fund 15,089,768 - - - - 15,089,768

POMONA PUBLIC FINANCING AUTHORITY
Transfer from City Debt Service 2,205,000 - - 2,205,000 - - Total Debt Service Funds 28,480,191 4,317,527 - 2,205,000 - 21,957,664

CAPITAL PROJECT FUNDS

CAPITAL IMPR PROJECT FUND
Transfer from General Fund 1,555,000 1,555,000 - - - - Transfer from Parks & Rec Improvement Fund2,072,000 - - - 2,072,000 - Transfer from Gax Tax RMRA 3,021,167 - 3,021,167 - - - Transfer from Prop C 3,633,643 - 3,633,643 - - - Transfer from Prop A 1,376,806 - 1,376,806 - - - Transfer from Capital Outlay 661,326 - - - 661,326 - Transfer from State Gas Tax 496,967 - 496,967 - - - Transfer from Measure M 1,640,000 - 1,640,000 - - - Transfer from Measure R 1,450,665 - 1,450,665 - - - Transfer from Measure W 1,500,000 - 1,500,000 - - - Transfer from American Rescue Plan 12,794,737 - 12,794,737 - - - Transfer from Other Fund 1,259,276 - 393,026 - - 866,250 Transfer from Sewer Operation 366,250 - - - - 366,250 Transfer from Refuse Administration 750,000 - 750,000 - - - Total Capital Project Funds 32,577,837 1,555,000 27,057,011 - 2,733,326 1,232,500

ENTERPRISE FUNDS

WATER REFUSE SEWER FUND
Transfer from Water Operations 387,740 - 231,135 - - 156,605 Transfer from Sewer Operations 67,117 - - - - 67,117 Transfer from Water Construction 2,929,618 - - - - 2,929,618 Transfer from Sewer Construction 101,876 - - - - 101,876 - - - - - - Total Enterprise Funds 3,486,351 - 231,135 - - 3,255,216 Total Transfers From Other Funds 66,664,016 6,101,837 27,288,146 2,205,000 2,733,326 28,335,707 14 City of Pomona 2023-24 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 4,317,527 - - 4,317,527 - - Transfer to CIP 1,355,000 - - - 1,355,000 - 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 6,101,837 - 229,310 4,317,527 1,555,000 -

SPECIAL REVENUE FUNDS
Transfer to Capital Impr Project Fund 27,057,011 - - - 27,057,011 - Transfer to General Fund - - - - - -
Transfer to Debt Services - - - - - -
Transfer to Storm Water 231,135 - - - - 231,135
Transfer to AQMD - - - - - -
Total Special Revenue Funds 27,288,146 - - - 27,057,011 231,135

DEBT SERVICE FUNDS

CITY BOND FUNDS
Transfer to Capital Impr Project Fund - - - - - -
Transfer to Public Financing Authority 2,205,000 - - 2,205,000 - -

SEWER OPERATIONS FUND
Transfer to Sewer Construction Fund - - - - - -
Total Debt Service Funds 2,205,000 - - 2,205,000 - -

CAPITAL PROJECTS FUNDS
Transfer to Capital Impr Project Fund 2,733,326 - - - 2,733,326 - Transfer to Debt Services - - - - - -
Total Capital Projects Funds 2,733,326 - - - 2,733,326 -

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

ENTERPRISE FUNDS

WATER FUND
Transfer to General Fund 1,850,692 1,850,692 - - - - Transfer to City Bond Fund 600,000 - - 600,000 - - Transfer to Storm Water Compliance 156,605 - - - - 156,605 Transfer to Water/Sewer Bond 5,127,103 - - 5,127,103 - - Transfer to Capital Impr Project Fund 2,929,618 - - - - 2,929,618 Transfer to Refuse Operations 905,885 39,635 - 866,250 -

SEWER OPERATIONS FUND
Transfer to Bond Fund 1,507,043 - - 1,140,793 366,250 - Transfer to Storm Water Compliance 67,117 - - - - 67,117 Transfer to Sewer Construction Fund 101,876 - - - - 101,876 Total Enterprise Funds 13,245,939 1,850,692 39,635 6,867,896 1,232,500 3,255,216 Total Transfers to Other Funds 66,664,016 1,850,692 268,945 28,480,191 32,577,837 3,486,351 Transfer to:
15 City of Pomona 2023-24 Proposed Budget
2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Estimated 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 1,380,000 Series BC (Split) 954,113 952,213 956,613 953,813 954,013 957,013 952,613 Series BG (Split) 2,515,013 2,438,114 2,344,089 2,253,604 2,152,147 2,047,352 1,937,844 Series BJ (Split) 12,070,214 12,070,374 12,068,454 12,068,054 12,071,693 12,071,200 12,071,770 16,339,340 16,340,701 16,339,156 16,340,471 16,342,853 16,345,565 16,342,227 Water Fund
Series BC (Split) 600,000 600,000 600,000 600,000 600,000 600,000 600,000 Series BE/BF 5,125,529 5,127,103 5,124,148 5,126,748 5,125,253 5,128,428 5,126,880 5,725,529 5,727,103 5,724,148 5,726,748 5,725,253 5,728,428 5,726,880 Sewer Fund
Series BC (Split) 417,000 417,000 417,000 417,000 417,000 417,000 417,000 Series BB/BD 723,088 724,175 724,306 728,619 727,344 725,528 726,019 Series BH 726,013 723,793 726,058 717,883 719,245 724,773 719,740 1,866,101 1,864,968 1,867,364 1,863,502 1,863,589 1,867,301 1,862,759 Successor Agency of the RDA
Series X 74,045 70,535 71,890 - - - - Series Y 580,900 582,200 582,400 581,500 579,500 581,400 581,925 Series BG (Split) 292,715 291,587 292,591 290,898 291,387 291,515 290,766 Series BI 11,530,259 11,528,041 11,480,533 11,508,190 11,490,231 11,415,762 11,416,085 12,477,919 12,472,363 12,427,414 12,380,588 12,361,118 12,288,677 12,288,776 Other
Series BJ (Split) 3,017,553 3,017,593 3,017,113 3,017,013 3,017,923 3,017,800 3,017,943 Total Debt Service Requirements 39,426,442 39,422,728 39,375,195 39,328,322 39,310,736 39,247,771 39,238,585 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 2023-24 Proposed Budget
Cost
General Fund
Development Services 5 Ford F-150 Trucks 225,000
Development Services Ford Escape 35,000
Development Services 2 2024 Ford Ranger Supercab 106,468 Neighborhood Services F-450 Stake Bed Truck 120,000
Neighborhood Services F-150 Utility Service Truck 60,000 Neighborhood Services Ford Ranger Truck 48,000
Police 10 New Patrol Specialty Vehicles - Builds, MVS, and Comp Docks 838,060 Police Crime center - Fusus operating system & fiber connectivity 150,000 Public Works Aerial Lift Truck 50,000
Public Works 2 Ford Superduty F-250 66,000
Public Works 2023 Dodge Ram 1500 50,000
Public Works Ford F250 Utility supercab 73,000
Public Works 2 Utility Bed Super Cab Ford F250 146,000
Total General Fund 1,967,528
Traffic Offender Fund
Police 5 New Parking Specialty Vehicles - Builds, MVS, and Comp Docks 206,862 Total Traffic Offender Fund 206,862
Measure R Fund
Public Works Aerial Lift Truck 50,000
Public Works 2023 Roadline Model TPMT Stencil Truck 141,000 Total Measure R Fund 191,000
Measure M Fund
Public Works Aerial Lift Truck 50,000
Public Works Message Board Trailer 16,754
Public Works 2022 Ford Explorer 45,000
Public Works 2022 Ford Special Service F-150 Super Crew 6.5 Box 55,000 Public Works 2023 Ford Ranger SuperCab Work Truck 48,000 Public Works 2 2023 Ford F550 Roadline Model Graffiti Truck 340,000 Public Works 2 2023 Ford Ranger SuperCab Work Truck 96,000 Total Measure M Fund 650,754
Water Fund
Water Resources Utility Service Truck Ford F150 XLT 52,000 Water Resources 3 Yard Dump Truck 3500 90,000
Water Resources 5 Yard Dump Truck 130,000
Water Resources 2 Ford F350 Service Body Truck w/crane 300,000 Total Water Fund 572,000
TOTAL - All Requests 3,588,144
City Manager Recommended to be Funded
Capital Equipment/ Supplemental Budget Items
Fund / Department / Expenditure Description
17 This Page Intentionally Left Blank

City of Pomona 2023-24 Proposed Budget
% Chg
Object 2020-21 2021-22 2022-23 2022-23 2023-24 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud

GENERAL FUND
40010 Secured Property Tax 18,730,179 18,752,358 20,566,588 20,566,588 21,731,000 6% 40013 Property Tax In-Lieu of VLF 18,846,955 19,146,146 21,008,969 21,008,969 22,158,000 5% 40014 SB211 Pass Thru 1,525,466 1,592,070 1,650,000 1,767,541 1,765,000 7% 40017 Residual RPTTF Revenue 2,850,194 1,860,835 2,700,000 2,187,320 2,887,000 7% 40020 Unsecured Property Tax 826,368 748,679 604,834 642,244 670,000 11% 40027 Homeowners Exemption 88,149 84,902 85,000 86,136 87,000 2% 40030 Prior Year & Supplementals 747,742 822,395 400,000 600,000 651,000 63% 40031 Property Tax Penalties 56,319 63,812 30,000 50,669 48,000 60% Total Property Taxes 43,671,372 43,071,198 47,045,391 46,909,467 49,997,000 6% 40080 Sales & Use Tax 18,660,561 23,306,538 21,783,922 24,210,614 23,400,000 7% 40086 1/2 Cent Sales Tax-PSAF 1,846,292 2,110,401 1,850,000 2,179,700 2,214,000 20% 40121 Transactions and Use Tax (PG) 13,833,879 16,812,736 16,480,000 16,853,016 16,853,000 2% Total All Sales & Use Tax 34,340,733 42,229,675 40,113,922 43,243,330 42,467,000 6% 40106 Utility Users Tax-Electricity 8,950,530 10,172,032 8,200,000 10,500,000 10,250,000 25% 40107 Utility Users Tax-Gas 2,120,155 2,632,955 2,250,000 2,800,000 3,110,000 38% 40108 Utility Users Tax-Telecomm 2,294,876 2,228,082 2,200,000 2,200,000 2,300,000 5% 40109 Utility Users Tax-Water 2,836,791 3,028,629 3,000,000 3,000,000 3,200,000 7% 40112 Utility Users Tax-Max Mini 340,490 345,594 368,403 358,924 377, 000 2% Total All Utility Tax 16,542,843 18,407,292 16,018,403 18,858,924 19,237,000 20% 40060 Business Licenses 4,173,402 4,591,938 4,400,000 4,400,000 4,825,000 10% 40082 Transient Occupancy Tax 2,181,603 2,593,896 2,300,000 2,300,000 2,300,000 0% 40083 Amusement Tax - 4,277 3,000 1,000 2,000 -33% 40084 Property Transfer Tax 2,059,906 3,429,013 1,825,000 3,450,000 3,000,000 64% 40145 Business License Fee SB1186 1,671 1,767 1,675 1,675 1,800 7% 40200 Franchise Fees-General 1,724,048 1,913,980 1,700,000 1,700,000 1,900,000 12% 40203 Franchise Fees-Refuse Haulers 3,271,476 3,588,015 3,250,000 3,250,000 4,319,000 33% 40213 Franchise Fees-Tow 139,200 130,850 125,000 125,000 125,000 0% 40431 Cannabis Business Tax(Mesr PC) - 2,108,764 2,600,000 2,900,000 3,400,000 31% 40691 Business License Admin Fee 18,344 21,730 18,500 20,000 21,000 14% Total Other Taxes 13,569,650 18,384,230 16,223,175 18,147,675 19,893,800 23% 40063 Business License Penalties 288,461 234,155 250,000 375,000 275,000 10% 40217 Utility Billing Late Fees (66) 467,690 400,000 550,000 400,000 0% 40230 Fines 1,452 10,296 5,000 13,000 5,000 0% 40231 Municipal Court Fines 21,759 10,703 17,000 52,771 17,000 0% 40235 Code Enforcement Citations 249,586 278,361 135,000 140,000 140,000 4% 40237 Parking Violations 654,295 737,097 734,600 777,400 734,600 0% 40238 Parking Violation Late Fines 216,276 397,645 533,000 50,000 533,000 0% 40280 Traffic Safety Fines 200,783 244,618 194,924 194,924 194,924 0% Total Fines & Forfeitures 1,632,547 2,380,567 2,269,524 2,153,095 2,299,524 1% 40021 Lease-Wireless Comm Equip 197,903 212,585 200,000 200,000 200,000 0% 40190 Rentals - Property 7 (3,233) 7 7 7 0% 40191 Rentals - Facilities 1,566 13,256 23,500 23,500 24,500 4% 40224 Investment Earnings-Pooled Cash 217,361 258,517 224,527 224,527 1,429,711 537% 40042 Lease Revenue - GASB 87 - 3,664 - - - 0% 40247 Interest Earnings - GASB 87 - 6,500 - - - 0% 40246 GASB 31 Adjustment (4,835) (2,048,306) - - - 0% Total Rev from Use of Money & Prop 412,002 (1,557,017) 448,034 448,034 1,654,218 269% Revenue Detail
1 City of Pomona 2023-24 Proposed Budget
% Chg
Object 2020-21 2021-22 2022-23 2022-23 2023-24 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
40210 Motor Vehicle In-Lieu Tax 113,548 174,812 115,000 156,059 145,000 26% 40171 Police Training Fees (POST) 21,059 35,894 77,000 66,000 77,000 0% 40389 Mandated Cost Reimbursement 71,719 139,898 70,000 132,155 72,000 3% 40640 Prisoner Housing Program - 232 - - - 0% 40873 Grant-State - 3,790 6,428 8,000 5,000 -22% 40945 Prop A Exchange - - 3,150,000 3,150,000 - -100% 40875 Grant-Federal - 67,369 - - - 0% 40905 Coronavirus Relief Funds 1,911,546 - - - - 0% Total Intergovernmental Revenues 2,117,872 421,995 3,418,428 3,512,214 299,000 -91% 40046 Adult Entertainment Permits (653) - - - - 0% 40048 Entertainment Permit 5,940 8,910 7,920 7,920 8,000 1% 40061 Contractor's Job Fee 406,694 569,395 400,000 1,270,000 1,270,000 218% 40064 Pari-Mutuel Gross Receipts (13,686) 66,102 50,000 100,000 100,000 100% 40054 Food Vendor Permits 456 458 200 300 200 0% 40090 Building Permits 1,541,952 2,118,063 2,000,000 2,900,000 2,000,000 0% 40250 Engineering Permits 143,198 176,109 200,000 200,000 200,000 0% 40251 Cannabis Permit Fee 154,634 4,994 8,000 8,000 8,000 0% 40259 Veh Food Handler Op Permit 1,079 1,310 500 600 500 0% 40260 Fire Permits 2,357 169,433 - 100,000 100,000 0% 40266 Veh Food Handler Driver Permit 629 1,254 100 100 100 0% 40282 Alarm Permit Fees 71,180 46,704 150,000 50,000 50,000 -67% 40297 CCW License Fee - - 30,000 10,000 30,000 0% 40050 Plan Check Fee 1,339,362 2,367,716 3,200,000 2,500,000 2,800,000 -13% 40055 Food Vendor Vehicle Inspections 892 367 600 600 600 0% 40111 Parking Fees - Fairplex - 373,890 145,000 145,000 145,000 0% 40115 Admin Review Fee 212,301 585,979 473,000 600,000 650,000 37% 40116 On Street Parking Permits 83,160 89,600 125,000 125,000 125,000 0% 40120 Abate Hazardous Building 67,439 115,248 35,000 35,000 40,000 14% 40125 Major Review Fee 292,890 266,540 331,091 300,000 260,000 -21% 40140 Passport Acceptance Fee 35 - 10,000 - 5,000 -50% 40155 Host Fee 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 0% 40156 Host Fee - Athens - - - - 1,100,000 0% 40427 New Construction Tax 302,490 396,860 350,000 1,750,000 1,750,000 400% 40660 Vacant Property Registration Fee 7,344 4,080 15,000 15,000 15, 000 0% 40670 Inspection Fees - (7,521) - - - 0% 40680 Custodial Fees (30) 2,815 1,000 2,800 4,000 300% 40692 CUP Inspection Drawdown Fee - 1,084 4,000 4,000 4,000 0% Total Licenses, Permits & Fees 5,619,663 8,359,390 8,536,411 11,124,320 11,665,400 37% 40225 Bad Debt Collected 598 2,074 - 846 500 0% 40226 Miscellaneous Income 305 369 300 300 300 0% 40423 Paramedic Pass Thru 583,558 1,424,795 1,000,000 1,000,000 1,000,000 0% 40424 Damage to City Property 1,610 50 2,000 2,300 2,000 0% 40530 Cash Over & Short 689 401 - 4,590 - 0% 40842 Insurance Recovery 19,957 1,859 13,000 754,254 13,000 0% 40910 Project/Program Revenue 289,673 18,000 55,024 37,000 62,000 13% 49001 NCR Prior Years Revenues (23,162) - - - - 0% 40845 Donations 21,767 - 22,000 2,179 - -100% 40930 Reimbursement - - 20,000 - - -100% 2 City of Pomona 2023-24 Proposed Budget
% Chg
Object 2020-21 2021-22 2022-23 2022-23 2023-24 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
40931 Reimbursement from LA County 210,186 - - - - 0% 40925 Release of Police Held Funds 1,501 2,710 15,000 15,000 15,000 0% 42330 Restitution/Settlement 109,441 27,945 2,000 2,000 2,000 0% Total Other Revenues 1,216,122 1,478,203 1,129,324 1,818,469 1,094,800 -3% 40170 Police Revenues 94,447 43,994 67,660 67,660 67,660 0% 40174 Firing Range Fees 10,500 (7,407) 12,153 12,153 12,153 0% 40175 Jail Booking Fees 81,759 93,869 127,920 127,920 127,920 0% 40177 Reimbursable Services 488,087 1,006,737 1,801,700 1,479,700 1,562,700 -13% 40185 DUI Cost Recovery 11,849 (95,993) 21,320 21,320 21,320 0% 40284 Processing Fees-Police 224,962 236,071 223,860 223,860 223,860 0% 40305 Tree Hugger - - - - - 0%
40330 Sale of Service 217,877 408,292 500,000 600,000 600,000 20% 40360 Street/Engineering Misc 37,664 20,110 20,000 40,000 40,000 100% 40380 All Other Revenues 75,582 137,947 31,040 126,420 62,780 102% 40450 All Other Revenues - (4,053) - - - 0%
40385 Library Trivia Bee - - - - - 0%
40510 Swimming Pool Revenue 8,070 15,366 22,000 30,000 37,500 70% 40560 Senior Dances - - - - 1,000 0%
40610 Municipal Sports Revenue 32,797 67,996 45,000 95,000 40,000 -11% 40611 Swim Lessons 1,120 5,960 7,000 4,000 7,000 0% 40620 Non-Resident Library Cards 30 - - - - 0%
40621 DPOA Services 168,000 176,400 176,400 176,400 176,400 0% 40625 Code Enforcement Services 200,000 100,000 100,000 100,000 100,000 0% 40916 Reimbursement fr Other Agency 636,623 880,253 1,014,775 1,014,737 1,014,737 0% Total Charges for Services 2,289,365 3,085,543 4,170,828 4,119,170 4,095,030 -2% 80723 Transfer from Other Funds 50,078 - - - - 0% 80702 Transfer from Water Fund 1,781,235 1,764,499 1,850,692 1,850,692 1,850,692 0% 80881 Trnsf frm American Rescue Plan - 1,444,374 7,255,507 337,355 - -100% Total Operating Transfers In 1,831,313 3,208,873 9,106,199 2,188,047 1,850,692 -80% 40404 Sale of Land/Property - - - - - 0%
80400 Sale of Capital Assets 17,040 19,604 7,550 950 - -100% Total Other Financing Sources 17,040 19,604 7,550 950 - -100% TOTAL - ALL GENERAL FUND 123,260,520 139,489,551 148,487,189 152,523,695 154,553,464 4%

SPECIAL REVENUE FUNDS
MEASURE R - (F128)
40224 Investment Earnings-Pooled Cash 25,416 29,116 30,442 30,442 73,453 141% 40246 GASB 31 Adjustment (22,639) (98,747) - - - 0% 40835 Measure R 1,934,126 2,431,805 2,296,624 2,532,428 2,692,720 17% 80881 Trnsf frm American Rescue Plan - 39,250 - - - 0% TOTAL 1,936,903 2,401,423 2,327,066 2,562,870 2,766,173 19% GRANT - COPS TECH GRANT - (F129)
40875 Investment Earnings-Pooled Cash - - 3,404,000 - 3,404,000 0% 80701 GASB 31 Adjustment 37,937 - - - - 0% TOTAL 37,937 - 3, 404,000 - 3, 404,000 0% 3 City of Pomona 2023-24 Proposed Budget
% Chg
Object 2020-21 2021-22 2022-23 2022-23 2023-24 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
NEIGHBORHOOD STABILIZATION 3 - (F130)
40224 Investment Earnings-Pooled Cash 213 1,023 - - 2,466 0% 40246 GASB 31 Adjustment (100) - - - - 0% 40242 Equity Earned 46,715 - - - - 0% 40485 Loans Repaid 80,000 39,749 - 41,676 - 0% TOTAL 126,828 40,772 - 41,676 2,466 0% FEE ANALYSIS RATE REVIEW - (F132)
40246 GASB 31 Adjustment (164) (14) - - - 0% 40118 Fee Analysis Rate Review 1,172 1,311 1,200 1,500 1,500 25% TOTAL 1,008 1,298 1,200 1,500 1,500 25% PUBLIC ART FEE FUND - (F133)
40246 GASB 31 Adjustment (19,663) (76,288) - - - 0% 40119 Public Art Fee 428,206 568,088 400,000 600,000 600,000 50% TOTAL 408,543 491,801 400,000 600,000 600,000 50% TRANSIT ORIENTED DEVELOPMENT GRANT - (F134)
40878 Grant-County 1,720 - - - - 0% TOTAL 1,720 - - - - 0% OPERATION PORCHLIGHT RAPID RE HOUSING GRANT - (F136) 40850 Grant-HUD 802,320 910,591 1,003,157 1,003,157 1,002,329 0% 40849 Soft Match-Grants 143,919 207,173 250,789 250,789 250,583 0% 80701 Transfer From General Fund - 2,765 - - - 0% TOTAL 946,239 1,120,529 1,253,946 1,253,946 1,252,912 0% MEASURE M - (F138)
40224 Investment Earnings-Pooled Cash 16,916 22,508 23,251 23,251 68,384 194% 40246 GASB 31 Adjustment (8,780) (83,697) - - - 0% 40836 Measure M 2,191,436 2,751,867 2,602,841 2,865,112 3,051,749 17% 80881 Trnsf frm American Rescue Plan - 39,500 - - - 0% TOTAL 2,199,572 2,730,178 2,626,092 2,888,363 3,120,133 19% MEASURE H - (F139)
40903 Measure H 3,701,610 1,778,023 1,955,530 1,805,530 1,861,150 -5% 40850 Grant-HUD - - 2,700 2,700 2,638 -2% 80881 Trnsf frm American Rescue Plan - 7,000 - - - 0% TOTAL 3,701,610 1,785,023 1,958,230 1,808,230 1,863,788 -5% MEASURE W - (F142)
40904 Measure W Tax Revenue 296,228 993,404 3,203,565 3,215,759 2,005,176 -37% 40224 Investment Earnings-Pooled Csh 10,947 30,753 16,050 16,050 100,874 528% 40246 GASB 31 Adjustment 7,564 (147,391) - - - 0% TOTAL 314,739 876,766 3,219,615 3,231,809 2,106,050 -35% 4 City of Pomona 2023-24 Proposed Budget
% Chg
Object 2020-21 2021-22 2022-23 2022-23 2023-24 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
CANNABIS COMMUNITY BENEFIT FUND - (F144)
40357 Cannabis 1% - 216,240 250,000 250,000 250,000 0% TOTAL - 216,240 250,000 250,000 250,000 0% PERMANENT LOCAL HOUSING ALLOCATION - (F143)
40873 Grant-State - 44,515 4,509,577 1,428,000 3,128,593 -31% 80881 Trnsf frm American Rescue Plan - 2,500 - - - 0% TOTAL - 47,015 4,509,577 1,428,000 3,128,593 -31% REFUSE ADMINISTRATION - (F145)
40239 AB939 Compliance/Tonnage Fee - - - - 25,430 0% 40298 SB1383 Compliance Fee - - - - 218,000 0% 40873 Grant-State - - - - 180,208 0% 40690 Administrative Program Fee - - - - 365,000 0% 40167 Vehicle Impact Fee - - - - 750,000 0% 40930 Reimbursement - - - - 800,000 0% 40380 All Other Revenues - - - - 610,000 0% 80722 Transfer from Refuse Fund - - - - 39,635 0% TOTAL - - - - 2,988,273 0% CALVIP GRANT - (F188)
40873 Soft Match-Grants - - 5,144,940 37,000 5,107,940 -1% TOTAL - - 5,144,940 37,000 5,107,940 -1% HEALTHY HOMES PRODUCTION GRANT - (F189)
40849 Soft Match-Grants - - 245,700 81,900 163,800 -33% 40848 Grant HUD-Reprogrammed - - 250,128 83,376 1,248,353 399% 40850 Grant-HUD - 4,772 1,745,100 592,678 - -100% TOTAL - 4,772 2,240,928 757,954 1,412,153 -37% GRANT - HOME - ARP - (190)
40850 Grant-HUD - 14,355 3,160,091 32,536 3,128,660 -1% TOTAL - 14,355 3,160,091 32,536 3,128,660 -1% AMERICAN RESCUE PLAN - (F191)
40875 Grant-Federal - 2,298,894 33,770,830 4,419,132 37,856,956 12% - - - - - 0% TOTAL - 2,298,894 33,770,830 4,419,132 37,856,956 12% ESG-CV 193
40850 Grant-HUD 461,782 - 228,379 200,000 - -100% 40848 Grant HUD-Reprogrammed 97,925 3,481,330 2,154,341 2,182,720 - -100% 40393 Grant HUD-Reprogrammed - - 572 572 - -100% 80881 Trnsf frm American Rescue Plan - 6,000 - - - 0% TOTAL 559,707 3,487,330 2,383,292 2,383,292 - -100% 5 City of Pomona 2023-24 Proposed Budget
% Chg
Object 2020-21 2021-22 2022-23 2022-23 2023-24 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
COMMUNITY DEVELOPMENT BLOCK GRANT-CV - (F194)
40848 Grants HUD-Reprogrammed - 119,264 1,237,710 1,230,416 137,294 -89% 40850 Grants HUD 516,567 250,000 - - - 0% 80881 Trnsf frm American Rescue Plan - 2,750 - - - 0% TOTAL 516,567 372,014 1,237,710 1,230,416 137,294 -89% COMMUNITY DEVELOPMENT BLOCK GRANT - (F213 rollup = F197) 40035 Principal 15,472 12,100 - - - 0% 40224 Investment Earnings-Pooled Cash - - - - - 0% 40246 GASB 31 Adjustment (1,526) - - - - 0% 40393 Program Income 23,133 - 29,247 29,247 - -100% 40848 Grants HUD-Reprogrammed 25,606 170,947 508,944 353,788 155,156 -70% 40850 Grants HUD 2,032,885 2,025,585 2,073,496 2,030,379 2,327,128 12% 40910 Project Revenue 6,817 3,884 - 1,942 - 0% 80881 Trnsf frm American Rescue Plan - 28,470 - - - 0% 40036 Transfer from NeighStabFund - 17,147 - - - 0% TOTAL 2,102,387 2,258,133 2,611,687 2,415,356 2,482,284 -5% FP MITIGATION FUND (195)
40246 GASB 31 Adjustment (3,586) (1,493) - - - 0% 40296 Fairplex Mitigation Revenue - 299,989 250,000 250,000 300,000 20% TOTAL (3,586) 298,496 250,000 250,000 300,000 20% PEG FEE FUND (F196)
40246 GASB 31 Adjustment (1,098) (11,661) - - - 0% 40352 PEG Fee Revenue 134,276 135,047 64,000 130,000 125,000 95% TOTAL 133,178 123,386 64,000 130,000 125,000 95% STATE GAS TAX RMRA - (F206)
40224 Investment Earnings-Pooled Cash 24,233 24,215 25,897 25,897 65,493 153% 40246 GASB 31 Adjustment (25,194) (38,885) - - - 0% 80708 Transfer from Measure W - - - - - 0% 40897 Road Maintenance Rehab 2,842,540 3,296,029 3,350,827 3,350,827 3,763,632 12% 80881 Trnsf frm American Rescue Plan - - - - - 0% TOTAL 2,841,579 3,281,359 3,376,724 3,376,724 3,829,125 13% STATE GAS TAX - (F208)
40224 Investment Earnings-Pooled Cash 9,463 8,435 10,505 10,505 20,564 96% 40246 GASB 31 Adjustment (6,033) (74,059) - - - 0% 40800 Special Gas Tax-2106 & 2107 1,514,237 1,488,542 1,814,977 1,744,945 1,771,292 -2% 40820 Special Gas Tax-2107.5 10,000 10,000 10,000 10,000 10,000 0% 40865 Special Gas Tax-2103 1,032,897 1,196,545 1,360,136 1,360,136 1,508,686 11% 40880 Special Gas Tax-2105 788,739 839,931 942,315 883,472 999,056 6% 40424 Damage to City Property 6,853 1,164 1,800 1,800 1,800 0% 40842 Ins Recovery 43,164 20,529 35,100 54,083 31,000 -12% 40930 Reimbursement - - - - - 0% 40380 All Other Revenues 1,271 673 - 435 - 0% 40330 Sale of Service 774 673 700 700 700 0% 80400 Sale of Capital Assets 3,250 9,150 - 3,000 - 0% 6 City of Pomona 2023-24 Proposed Budget
% Chg
Object 2020-21 2021-22 2022-23 2022-23 2023-24 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
80881 Trnsf frm American Rescue Plan - 41,500 - - - 0% 80701 Transfer from General Fund 131,750 131,750 131,750 131,750 131,750 0% TOTAL 3,536,367 3,674,832 4,307,283 4,200,826 4,474,848 4% EMERGENCY SOLUTIONS GRANT - (F212)
40848 Grant HUD-Reprogrammed - 33,956 61,005 61,005 - -100% 80881 Trnsf frm American Rescue Plan - 4,000 - - - 0% 40850 Grant-HUD 164,013 98,693 203,412 203,412 159,204 -22% TOTAL 164,013 136,650 264,417 264,417 159,204 -40% HOME PROGRAM - (F214)
40035 Principal 592,522 484,137 - 321,586 - 0% 40036 Interest 86,504 72,756 - 50,788 - 0% 40224 Investment Earnings-Pooled Cash 13,986 20,372 - 14,352 41,089 0% 40242 Equity Earned 155,680 237,717 - 53,608 - 0% 40246 GASB 31 Adjustment (13,524) - - - - 0% 40393 Program Income 233,163 190,454 1,679,481 1,033,765 764,551 -54% 40848 Grants HUD-Reprogrammed 776,741 189,653 2,561,234 562,343 2,250,853 -12% 80881 Trnsf frm American Rescue Plan - 2,700 - - - 0% 40850 Grants HUD 25,751 - 893,657 17,000 905,134 1% TOTAL 1,870,822 1,197,789 5,134,372 2,053,442 3,961,627 -23% MISCELLANEOUS GRANTS - (F215)
40873 Grant-State 430,157 1,557,098 2,741,618 2,748,347 2,271,015 -17% 40875 Grant-Federal 479,216 470,812 1,210,211 747,972 437,358 -64% 40903 Measure H Revenue 261,858 - 9 200,009 - -100% 40380 All Other Revenue 45,723 (289) - - - 0% 40916 Reimbursement from Other Agency - 115,965 375,000 375,000 375,000 0% 40930 Reimbursement 944 - - - - 0% 40580 Damage Claim Repayments 21,012 - - - - 0% 40889 Grant - Other 34,932 193,039 361,484 - 297,346 -18% 40878 Grant-County - - 238,814 - 183,579 -23% 80400 Sale of Capital Assets - 938 - - - 0% 80881 Trnsf frm American Rescue Plan - 15,250 - - - 0% 80871 Transfer from Self Ins Liability - - 1,313 - - -100% TOTAL 1,273,842 2,352,813 4,928,449 4,071,328 3,564,298 -28% PROPOSITION "A" - (F216)
40224 Investment Earnings-Pooled Cash 25,229 33,243 33,420 33,420 91,111 173% 40246 GASB 31 Adjustment (19,404) (122,732) - - - 0% 40810 Prop "A" Revenue 3,104,734 3,909,596 3,691,697 4,071,804 4,328,399 17% 40910 Project Revenue - 7,500 10,000 20,000 10,000 0% 40380 All Other Revenue 6,000 - - - - 0% 80881 Trnsf frm American Rescue Plan - 3,250 - - - 0% TOTAL 3,116,560 3,830,858 3,735,117 4,125,224 4,429,510 19% PROPOSITION "C" - (F217)
40224 Investment Earnings-Pooled Cash 87,812 51,734 56,039 56,039 161,265 188% 40246 GASB 31 Adjustment (78,032) (217,719) - - - 0% 40825 Prop C Revenue 2,575,266 3,242,929 3,062,166 3,377,438 3,590,293 17% 80881 Trnsf frm American Rescue Plan - 2,750 - - - 0% TOTAL 2,585,046 3,079,695 3,118,205 3,433,477 3,751,558 20% 7 City of Pomona 2023-24 Proposed Budget
% Chg
Object 2020-21 2021-22 2022-23 2022-23 2023-24 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
TRAFFIC OFFENDER - (F219)
40224 Investment Earnings-Pooled Cash 3,878 4,307 4,785 4,785 11,290 136% 40246 GASB 31 Adjustment (4,262) - - - - 0% 40930 Reimbursement - - 20,000 - - -100% 80400 Sale of Capital Assets - 8,105 - 500 - 0% 40284 Processing Fees - Police 225,024 174,825 266,550 266,550 266,550 0% TOTAL 224,639 187,237 291,335 271,835 277,840 -5% Grant - Supportive Trans Hsng - (F221)
80701 Transfer From General Fund 67 - - - - 0% TOTAL 67 - - - - 0% SR CITIZEN NUTRITION GRANT - (F226)
40844 USDA Revenue 19,726 27,569 - 26,922 34,666 0% 40845 Donations 800 1,200 - 14,000 18,675 0% 40857 Grant - Area Agency on Aging 521,658 599,481 588,000 290,452 339,334 -42% 40881 Services In-Kind - - - - 1,986 0% 80881 Trnsf frm American Rescue Plan - 1,500 - - - 0% 80701 Transfer from General Fund 119,132 90,721 97,560 97,560 97,560 0% TOTAL 661,315 720,471 685,560 428,934 492,221 -28% LEAD BASED PAINT GRANT - (F229)
40848 Grants HUD-Reprogrammed - 540,475 3,596,765 1,103,200 2,412,666 -33% 40850 Grant HUD 306,450 - - - - 0% 80881 Trnsf frm American Rescue Plan - 1,500 - - - 0% 40849 Soft Match-Grants 297,547 275,299 - - - 0% TOTAL 603,996 817,275 3,596,765 1,103,200 2,412,666 -33% VEHICLE PARKING DISTRICTS - (F230)
40014 SB211 Pass Thru 2,634 2,547 2,212 2,212 2,212 0% 40110 Parking Meter-Cash 2,629 11,486 12,000 13,000 13,000 8% 40114 Parking Meter-Credit 13,676 66,724 49,644 55,000 55,000 11% 40188 Parking Space Rentals 162,597 459,314 384,780 600,000 600,000 56% 40190 Rentals 26,204 (1,890) 20,000 20,000 20,000 0% 40224 Investment Earnings-Pooled Cash 13,618 14,503 15,726 15,726 32,344 106% 40246 GASB 31 Adjustment (21,225) (46,317) - - - 0% 40630 Property Taxes 13,535 15,708 10,670 10,670 10,670 0% 40404 Sale of Land/Property - - - 835,000 - 80881 Trnsf frm American Rescue Plan - 4,250 - - - 0% 80879 Transfer from VPD 236 10,064 - - - 0% TOTAL 213,905 536,391 495,032 1,551,608 733,226 48% JAG FUND - (F239)
40875 Grant - Federal 215,533 54,411 190,395 149,460 67,313 -65% TOTAL 215,533 54,411 190,395 149,460 67,313 -65% 8 City of Pomona 2023-24 Proposed Budget
% Chg
Object 2020-21 2021-22 2022-23 2022-23 2023-24 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 (405) - - - - 0% TOTAL (405) - - - - 0% AIR QUALITY IMPROVEMENT - (F245)
40224 Investment Earnings-Pooled Cash 2,358 3,590 3,931 3,931 9,396 139% 40246 GASB 31 Adjustment (1,250) (12,009) - - - 0% 40930 Reimbursement 60,000 - - - - 0% 40883 AB2766 Revenue 202,157 195,556 199,000 201,109 200,000 1% 80881 Trnsf frm American Rescue Plan - 500 - - - 0% TOTAL 263,265 187,637 202,931 205,040 209,396 3% GRANT - OTS STEP - (F246)
40246 GASB 31 Adjustment (194) - - - - 0% TOTAL (194) - - - - 0% OTHER MAINTENANCE ASSESSMENT DISTRICT FUNDS - (F253/254/255 rollup = F135) 40224 Investment Earnings-Pooled Cash 2,578 2,440 2,453 2,453 5,255 114% 40246 GASB 31 Adjustment (4,247) - - - - 0% 80881 Trnsf frm American Rescue Plan - 3,500 - - - 0% 40830 Maintenance AD 309,075 296,676 316,127 316,127 309,000 -2% TOTAL 307,405 302,616 318,580 318,580 314,255 -1% PHILLIPS RANCH MAINTENANCE ASSESSMENT DISTRICT FUND - (F256) 40224 Investment Earnings-Pooled Cash 2,534 1,661 1,128 1,128 - -100% 40246 GASB 31 Adjustment (7,464) - - - - 0% 80400 Sale of Capital Assets - 1,600 - - - 0% 80881 Trnsf frm American Rescue Plan - 5,250 - - - 0% 40830 Maintenance AD 943,308 958,145 951,944 952,000 952,000 0% TOTAL 938,378 966,656 953,072 953,128 952,000 0% CAL HOME REUSE - (F257)
40035 Principal 118,980 59,490 - - - 0% 40036 Interest 9,707 - - - - 0% 40242 Equity Earned 42,030 52,040 - - - 0% 40224 Investment Earnings-Pooled Cash 4,133 3,744 4,562 4,562 9,398 106% 40246 GASB 31 Adjustment (2,154) - - - - 0% 40485 Loans Repaid 113,482 182,911 808,257 532,540 275,717 -66% TOTAL 286,177 298,185 812,819 537,102 285,115 -65% LOW MOD SERIES AH PROJECTS - (F259)
40221 Investment Earnings-F.A. 16 43 - - - 0% 80479 Gain on Sale of Land - 3,269,197 - - - 0% TOTAL 16 3,269,240 - - - 0% 9 City of Pomona 2023-24 Proposed Budget
% Chg
Object 2020-21 2021-22 2022-23 2022-23 2023-24 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
ASSET FORFEITURE - (F260)
40224 Investment Earnings-Pooled Cash 11,574 15,373 11,112 11,112 25,122 126% 40246 GASB 31 Adjustment (17,516) - - - - 0% 40380 All Other Revenue - - - - - 0% 40910 Project Revenue 744,277 689,413 102,600 102,600 103,870 1% 40916 Reimbursement from Other Agency (3,385) 1,535 724,148 100,000 6,000 -99% 80400 Sale of Capital Assets 2,500 12,237 - - - 0% TOTAL 737,449 718,558 837,860 213,712 134,992 -84%

40875 Grant - Federal 70,178 51,110 596,418 - 544,629 -9% TOTAL 70,178 51,110 596,418 - 544,629 -9% CAL HOME GRANT - (F264)
40246 GASB 31 Adjustment (2,186) - - - - 0% 40873 Grant-State - - 720,000 300,000 420,000 -42% TOTAL (2,186) - 720,000 300,000 420,000 -42% TDA ARTICLE 3 (BIKE TRAIL) - (F272)
40224 Investment Earnings - Pooled Cash (51) 1 - - - 0% 40872 Grant - SCAG SB821 Funds 90,000 90,000 142,453 142,453 175,219 23% 80864 Transfer from Measure R - - - - - 0% TOTAL 89,949 90,001 142,453 142,453 175,219 23% 40224 Investment Earnings - Pooled Cash 3,130 3,940 4,440 4,440 10,349 133% 40246 GASB 31 Adjustment (4,371) - - - - 0% 40873 Grant - State 367,841 375,944 922,862 1,040,142 739,864 -20% 80400 Sale of Capital Assets - 150 - - - 0% TOTAL 366,600 380,035 927,302 1,044,582 750,213 -19%

40873 Grant - State 1,431,330 238,645 1,726,626 1,758,259 1,750,862 1% 80881 Trnsf frm American Rescue Plan - 600 - - - 0% TOTAL 1,431,330 239,245 1,726,626 1,758,259 1,750,862 1% TOTAL - ALL SPECIAL REVENUE 34,780,793 44,941,490 108,174,919 56,225,411 105,724,292 -2% SUPPLEMENTAL LAW ENFORCEMENT SVCS - (F281)
POMONA OATH INITIATIVE - (F291)
DOMPREP/HOMELAND SECURITY - (F263)
10 City of Pomona 2023-24 Proposed Budget
% Chg
Object 2020-21 2021-22 2022-23 2022-23 2023-24 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 47 221 - 3,389 - 0% 40224 Investment Earnings-Pooled Cash 265 419 - 920 4,223 0% 40893 Assessments 17,339 - - - - 0% 40910 Project/Program Revenue 291,441 291,002 292,716 585,432 583,174 99% 80500 Bond/Note Premium 1,891,176 - - - - 0% 80701 Transfer from General Fund 4,082,647 4,295,000 4,314,525 6,855,733 4,317,527 0% 80702 Transfer from Water Fund 600,000 600,000 600,000 600,000 600,000 0% 80721 Transfer from Capital Outlay 213,110 - - - - 0% 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 7,649,567 15,087,768 15,087,768 15,089,768 0% 80480 Bond Proceeds 193,413,820 - - - - 0% TOTAL 204,347,902 13,253,208 20,712,009 23,550,242 21,011,692 1% TOTAL - ALL DEBT SERVICE FUNDS 204,347,902 13,253,208 20,712,009 23,550,242 21,011,692 1%

CAPITAL PROJECT FUNDS
CAPITAL OUTLAY FUND - (F418)
40145 Business Lic Fee SB1186 31,893 33,768 30,000 30,000 34,000 13% 40101 Traffic Signal/Control Device Fee 5,795 1,365 - - - 0% 40102 Road/Highway Improvement Fee 5,795 1,365 - - - 0% 40103 Public Safety Improvement Fee 75,529 14,326 - - - 0% 40224 Investment Earnings-Pooled Cash 2,837 967 283 283 19,301 6720% 40380 All Other Revenues 51,284 55,168 - - - 0% 40425 Park Dwelling Tax 66,825 47,250 - - - 0% 40356 Special Public Open Space Fee - 691,171 - - - 0% 40225 Bad Debt Collected 4 - - - - 0% 80400 Sale of Capital Assets 8,413 17,882 - - - 0% 80701 Transfer from General Fund - 111,909 - - - 0% 80722 Transfer from Refuse Funds 275,936 370,889 1,660,000 - - -100% TOTAL 524,311 1,346,060 1,690,283 30,283 53,301 -97% ASSESSMENT DISTRICT IMPROVEMENT - (F419)
40221 Investment Earnings-Fiscal Agent 1 - - - - 0% 40246 GASB 31 Adjustment (701) - - - - 0% TOTAL (700) - - - - 0% SERIES AG CAPITAL IMPROVEMENT - (F421)
80771 Transfer from Series BC 236 70 - - - 0% TOTAL 236 70 - - - 0% SERIES AN CAPITAL IMPROVEMENT - (F422)
40224 Investment Earnings-Pooled Cash 37 6 29 29 - -100% 80702 Transfer from Water Fund 314 - - - - 0% TOTAL 351 6 29 29 - -100% 11 City of Pomona 2023-24 Proposed Budget
% Chg
Object 2020-21 2021-22 2022-23 2022-23 2023-24 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
SERIES BC CAPITAL PROJECT FUND - (F423)
40221 Investment Earnings-F.A. 31 65 - - - 0% TOTAL 31 65 - - - 0% CIP FUND - (F428)
40246 GASB 31 Adjustment (74,379) - - - - 0% 40845 Donations 250,566 68,050 - - - 0% 40873 Grant-State 1,293,944 160,766 7,114,328 - - -100% 40875 Grant-Federal 57,930 449,228 2,884,157 - - -100% 40876 Grant-MTA - 2,698,644 - - - 0% 40885 STPL Revenue - (0) - - - 0% 40906 Measure A Revenue - - 534,980 - - -100% 40915 Project Reimbursement 85,856 - - - - 0% 40918 Reimbursement from Developer - 286,710 - - - 0% 80482 Loan Proceeds - 1,539,211 1,539,211 - - -100% 80698 Transfer from SB1-RMRA 3,175,156 1,101,003 3,332,566 - 3,021,167 -9% 80700 Transfer from State Gas Tax 44,391 25,492 683,671 - 496,967 -27% 80701 Transfer from General Fund 1,130,186 1,715,139 5,510,000 - 1,355,000 -75% 80702 Transfer from Water Fund 96,492 105,044 - - 866,250 0% 80708 Transfer from Measure W - 447,622 3,430,180 - 1,500,000 -56% 80721 Transfer from Capital Outlay 337,200 21,700 104,634 - 661,326 532% 80723 Transfer from Other Funds - - 500,000 - - -100% 80725 Transfer from Sewer Fund 54,204 298 - - 366,250 0% 80727 Transfer from Low Mod 5,022 220,655 206 - - -100% 80729 Transfer from CDBG 597,871 1,292,362 1,017,127 - - -100% 80736 Transfer from Prop C Funds 1,243,151 5,809,473 3,981,444 - 3,633,643 -9% 80738 Transfer from RDA Series AD - - 3,199 - - -100% 80741 Transfer from Series AH - - 2,628 - - -100% 80754 Transfer from Series AX 3,631,852 295,941 187,248 - - -100% 80761 Transfer from Prop A 368,016 133,492 (1,121,553) - 1,376,806 -223% 80852 Transfer from Series AW - 73,939 55,546 - 242,595 337% 80861 Transfer from Series AW 24,200 - 17,762 - - -100% 80864 Transfer from Measure R 254,061 307,287 1,057,924 - 1,450,665 37% 80868 Transfer from AD 297 19,870 37,929 - - - 0% 80871 Transfer from Self Insur Liab - - 40,000 - - -100% 80872 Transfer from TDA (SB821) - - - - 150,431 0% 80874 Transfer from Series BE/BF 94,136 - - - - 0% 80875 Transfer from Series BG 6,653 1,811 - - - 0% 80878 Transfer from Measure M 122,256 205,204 1, 680,619 - 1,640,000 -2% 80880 Transfer from Measure H - 535,333 - - - 0% 80883 Transfer from Devel Impact Fee - - - - 2,072,000 0% 80884 Transfer From Refuse Admin Fnd - - - - 750,000 0% 80881 Trnsf frm American Rescue Plan - 5,000 8,626,200 - 12,794,737 48% TOTAL 12,818,631 17,537,333 41,182,077 - 32,377,837 -21% 12 City of Pomona 2023-24 Proposed Budget
% Chg
Object 2020-21 2021-22 2022-23 2022-23 2023-24 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
PERMIT SYSTEM IMPROVEMENT/UPGRADE - (F431)
40246 GASB 31 Adjustment (2,304) - - - - 0% 40117 Permit System Impr/Upgrade Fee 19,143 20,355 13,500 17,414 17,000 26% TOTAL 16,840 20,355 13,500 17,414 17,000 26% FEE ANALYSIS RATE REVIEW FUND - (F432)
40118 Fee Analysis Rate Review 6,212 7,518 - - - 0% TOTAL 6,212 7,518 - - - 0% EQUIPMENT REPLACEMENT FUND - (F434)
40224 Investment Earnings-Pooled Cashed 442 235 - - - 0% 80701 Transfer From General Fund - - 200,000 - 200,000 0% 40246 GASB 31 Adjustment (1,592) - - - - 0% 80723 Transfer from Other Funds 80,000 100,000 - - - 0% TOTAL 78,850 100,235 200,000 - 200,000 0% 2017 SERIES BG PROJECT FUND - (F435)
40221 Investment Earnings-Pooled Cashed 103 280 - - - 0% TOTAL 103 280 - - - 0% WORK ORDER SYSTEM IMPROVEMENT / UPGRADE - (436)
80752 Transfer from Series AU - - - - - 0% 40224 Investment Earnings - Pooled Cash - - - - - 0% 40353 Work Order System Fee 5,828 5,710 - - - 0% TOTAL 5,828 5,710 - - - 0% Parks & Rec Improvement Fund - (437)
40425 Park Dwelling Fee - 37,238 - 2,194,500 - 0% TOTAL - 37,238 - 2,194,500 - 0% Road & Highways Fees Fund - (438)
40102 Road/Hiway Improvement Fee - 8,975 - - - 0% TOTAL - 8,975 - - - 0% TrafficSignal & Cntrl Fee Fund - (439)
40101 Traffic Sig/Control Device Fee - 8,975 - - - 0% TOTAL - 8,975 - - - 0% Public Safety Imp Fee Fund - (443)
40103 Public Safety Improvement Fee - 71,196 - - - 0% TOTAL - 71,196 - - - 0% TOTAL - ALL CAPITAL PROJECTS FUNDS 13,450,693 19,144,015 43,085,889 2,242,226 32,648,138 -24% 13 City of Pomona 2023-24 Proposed Budget
% Chg
Object 2020-21 2021-22 2022-23 2022-23 2023-24 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail

ENTERPRISE FUNDS
WATER FUND - Operations - (F571/574 - rollup = 510) 40177 Reimbursable Services 111,167 141,993 100,000 150,000 150,000 50% 40221 Investment Earnings-Fiscal Agent 1,184 3,229 - - - 0% 40035 Principal - 178,294 981,840 981,840 1,121,435 14% 40036 Interest - 27,197 97,401 97,401 114,569 18% 40224 Investment Earnings-Pooled Cash 381,471 357,455 402,320 402,320 889,698 121% 40201 Metered Sales-General 34,782,581 37,386,278 38,858,752 38,733,688 39,932,843 3% 40202 Reclaimed Water Sales 1,184,575 1,283,080 1,359,862 1,291,240 1,334,296 -2% 40207 Water Service Fees 112,578 119,382 100,000 420,000 420,000 320% 40400 Sale of Non Capital Items - 115 - - - 0% 40166 Fire Testing Fee - 200 - 21,288 10,000 0% 40341 Storm Drain Fees - 599 - - 10,000 0% 40671 Comm/Industrial Inspection Fees 61,374 42,244 49,300 65,819 48,000 -3% 40672 Construction Inspection Fees 8,879 18,234 10,800 10,800 11,000 2% 40050 Plan Check Fee 25,284 34,201 26,800 22,000 30,000 12% 40690 Administrative Program Fees 65,957 48,509 61,428 61,428 70,200 14% 40225 Bad Debt Collected 2,046 38,536 2,500 6,143 2,500 0% 40228 Connection Fees 660,138 1,817,500 600,000 1,222,000 550, 000 -8% 40246 GASB 31 Adjustment (370,831) (1,180,783) - - - 0% 40380 All Other Revenues 2,568 22,944 110,500 21,929 3,500 -97% 40424 Damage to City Property - - 500 413 - -100% 40842 Ins Recovery (Damg/Dest Eq) 16,113 9,119 - 26,686 - 0% 40846 Recycling Revenue 22,984 20,355 15,000 16,269 20,000 33% 40875 Grant Revenue - Federal - 725,769 - - - 0% 40910 Project/Program Revenue 656,679 483,223 612,294 612,294 700,000 14% 80400 Sale of Capital Assets 14,650 18,490 - 790 - 0% 80723 Transfer From Other Funds 106,813 322,038 - - - 0% 80699 Transfer from Gas Tax 182,667 231,135 231,135 231,135 231,135 0% 80702 Transfer from Water Fund 5,303,812 5,239,632 5,375,208 5,375,208 5,283,708 -2% 80725 Transfer from Sewer Fund 78,149 47,974 107,006 107,006 67,117 -37% 80874 Transfer from Series BE/BF 797 1,705 - 3,981 7,000 0% 80881 Trnsf frm American Rescue Plan - 343,800 - - - 0% TOTAL 43,411,635 47,782,447 49,102,646 49,881,678 51,007,001 4% WATER FUND - Capital Projects - (F520)
40221 Investment Earnings-Fiscal Agent 797 1,705 - - - 0% 80702 Transfer from Water Fund 186,113 328,902 545,000 - 2,800,000 414% 80723 Transfer From Other Funds - 819,017 - - - 0% 80873 Transfer from Series BB/BD 386,462 1,771,841 - - - 0% 80874 Transfer from Series BE/BF 66,338 2,926,139 150,420 - 122,618 -18% TOTAL 639,709 5,847,603 695,420 - 2,922,618 320% ALL WATER FUNDS 44,051,345 53,630,050 49,798,066 49,881,678 53,929,619 8% 14 City of Pomona 2023-24 Proposed Budget
% Chg
Object 2020-21 2021-22 2022-23 2022-23 2023-24 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
SEWER - Operations - (F550)
40221 Investment Earnings-Fiscal Agent 499 1,424 - - 1,500 0% 40224 Investment Earnings-Pooled Cash 85,467 97,677 102,376 102,376 274,681 168% 40225 Bad Debt Collected 543 900 700 900 500 -29% 40228 Sewer Connection Fees 34,709 84,623 2,100 153,965 80,000 3710% 40246 GASB 31 Adjustment (52,041) (310,509) - - - 0% 40380 All Other Revenues 24,154 28,962 30,583 30,583 29,000 -5% 40465 Sewer Maintenance 6,551,228 7,122,437 7,080,817 6,978,580 7,208,649 2% 40875 Grant-Federal - 118,007 - - - 0% 80725 Transfer from Sewer Fund 728,704 722,688 726,013 726,013 723,793 0% 80873 Transfer from BB/BD 453 278 - 2,455 - 0% 80881 Trnsf frm American Rescue Plan - 27,200 - - - 0% TOTAL 7,373,715 7,893,686 7,942,589 7,994,872 8,318,123 5% SEWER - Capital Projects - (F540)
40221 Investment Earnings-Fiscal Agent 494 388 - - - 0% 80749 Transfer from Series AN - - 3,492 3,492 - -100% 80725 Transfer from Sewer Fund 2,890 34,969 100,000 100,000 100,000 0% 80771 Transfer from Series BC - - 32 32 1,876 5763% 80877 Transfer from BH 47 1,202 - - - 0% TOTAL 3,431 36,559 103,524 103,524 101,876 -2% ALL SEWER FUNDS 7,377,147 7,930,245 8,046,113 8,098,396 8,419,999 5% POMONA CHOICE ENERGY AUTHORITY - (F551)
40224 Investment Earnings - Pooled Cash 1,882 11,452 1,248 1,248 18,545 1386% 40246 GASB 31 Adjustment (5,292) - - - - 0% 40201 Metered Sales - General - - 40,034,383 43,302,368 52,056,433 30% 80702 Transfer from Water Fund - 6,900,000 - - - 0% 40701 Choice 100 Commercial 6 714 - - - 0% 40702 Choice 100 Residential 242 649 - - - 0% 40703 Choice 100 Agr/Street 5 31 - - - 0% 40704 General Commercial 737,975 16,049,921 - - - 0% 40705 General Residential 9,627,663 13,805,870 - - - 0% 40706 General Other 171,588 1,522,543 - - - 0% 40707 Demand Commercial 40,842 3,459,825 - - - 0% TOTAL 10,574,911 41,751,003 40,035,631 43,303,616 52,074,978 30% 15 City of Pomona 2023-24 Proposed Budget
% Chg
Object 2020-21 2021-22 2022-23 2022-23 2023-24 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
REFUSE OPERATIONS - (F582)
40224 Investment Earnings - Pooled Cash 38,193 43,006 45,443 45,443 105,177 131% 40225 Bad Debt Collected 1,822 6,222 3,060 3,736 - -100% 40246 GASB 31 Adjustment (46,721) (135,362) - - - 0% 40440 Refuse Charges 9,560,296 9,915,741 9,560,000 8,517,125 - -100% 40404 Sale of Land/Property - - - - 1,250,000 0% 40480 Refuse Container Rental Fees 238,744 272,612 209,330 233,407 - -100% 40481 Vehicle/Container Replacement Fee 312,625 314,854 321,484 244,843 - -100% 40482 Special Pickup Fees 3,050 4,450 3,641 3,641 - -100% 40846 Recycling Revenues 53,618 58,306 56,644 56,969 - -100% 40873 Grant - State 17,006 29,768 41,444 39,218 - -100% 80881 Trnsf frm American Rescue Plan - 96,000 - - - 0% TOTAL 10,178,633 10,605,597 10,241,046 9,144,382 1,355,177 -87% FRANCHISE FEE FUNDED PROGRAMS - (F587)
40246 GASB 31 Adjustment (17,454) - - - - 0% 40200 Franchise Fees - General 552,582 599,106 579,590 565,069 - -100% 40203 Franchise Fees - Refuse Haulers 389,666 411,646 400,000 400,000 - -100% 40225 Bad Debt Collected - 679 - - - 0% 40239 AB939 Compliance/Tonnage Fee 32,472 34,304 30,955 53,726 - -100% 40380 All Other Revenues - - - 210 - 0% 40873 Grant-State - - 214,282 210,631 - -100% 80723 Transfer From Other Funds - 5,000 - - - 0% 80881 Trnsf frm American Rescue Plan - 3,500 - - - 0% TOTAL 957,266 1,054,234 1,224,827 1,229,636 - -100% TOTAL - ALL ENTERPRISE FUNDS 73,139,301 114,971,130 109,345,683 111,657,708 115,779,773 6%

INTERNAL SERVICE FUNDS
SELF INSURANCE - (F671/672/673 - rollup = 660)
40224 Investment Earnings-Pooled Cash 154,474 153,548 168,969 168,969 326,304 93% 40246 GASB 31 Adjustment (195,200) (214,114) - - - 0% 40840 In-Lieu Premium 4,923,042 5,234,056 5,230,000 5,790,000 5,880,000 12% 40842 Insurance Recovery 96,116 1,080,238 - - - 0% 80881 Trnsf frm American Rescue Plan - 8,250 - - - 0% 80701 Transfer from General Fund 95,577 - - - - 0% TOTAL 5,074,009 6,261,979 5,398,969 5,958,969 6,206,304 15% EQUIPMENT MAINTENANCE FUND - (F669)
40330 Sale of Service 4,306,806 4,276,315 4,711,511 4,711,511 4,033,718 -14% 40246 GASB 31 Adjustment (3,399) - - - - 0% 40337 Sale of Service - Internal 59,471 78,859 73,185 73,185 72,786 -1% 40380 All Other Revenues 519 298 - 612 - 0% 40846 Recycling Revenues 1,011 656 - - - 0% 80701 Transfer From General Fund - 289,029 - - - 0% 80881 Trnsf frm American Rescue Plan - 60,250 - - - 0% 80400 Sale of Capital Assets 800 4,000 - - - 0% 80723 Transfer From Other Funds - - - - - 0% TOTAL 4,365,208 4,709,407 4,784,696 4,785,308 4,106,504 -14% 16 City of Pomona 2023-24 Proposed Budget
% Chg
Object 2020-21 2021-22 2022-23 2022-23 2023-24 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
INFORMATION TECHNOLOGY FUND - (F675)
80881 Trnsf frm American Rescue Plan - 25,000 - - - 0% 80701 Transfer From General Fund - 201,632 - - - 0% 40246 GASB 31 Adjustment (2,873) - - - - 0% TOTAL (2,873) 226,632 - - - 0% TOTAL - ALL INTERNAL SVC FUNDS 9,436,344 11,198,018 10,183,665 10,744,277 10,312,808 1% TOTAL - ALL CITY FUNDS 458,415,553 342,997,412 439,989,354 356,943,559 440,030,167 0%

POMONA HOUSING AUTHORITY
HOUSING AUTHORITY ADMIN FUND - (F249)
40190 Rentals 127,411 127,241 120,000 120,000 120,000 0% 40224 Investment Earnings-Pooled Cash 2,350 2,128 2,408 2,408 4,465 85% 40246 GASB 31 Adjustment (2,783) (6,960) - - - 0% TOTAL 126,978 122,409 122,408 122,408 124,465 2% LOW/MOD HOUSING ASSET FUND - (F131)
40021 Lease-Wireless Comm Equip 3,223 3,348 3,348 3,348 3,348 0% 40035 Principal 157,060 272,973 100,000 100,000 100,000 0% 40036 Interest on Loans 45,819 192,331 45,000 45,000 45,000 0% 40190 Rentals 171,322 165,435 150,000 150,000 150,000 0% 40224 Investment Earnings-Pooled Cash 21,112 21,385 26,371 26,371 46,863 78% 40242 Equity Earned - 38,112 10,000 10,000 10,000 0% 40246 GASB 31 Adjustment (26,104) (82,300) - - - 0% 40485 Loans Repaid 150,058 41,170 - 134,269 - 0% 40380 All Other Revenues 18,786 1,099 1,000 1,000 1,000 0% 40916 Reimbursement fr Other Agency 35,630 10,582 10,582 10,582 10,582 0% 80741 Transfer from Series AH - 3,400,000 - - - 0% 80881 Trnsf frm American Rescue Plan - 13,500 - - - 0% 80869 Transfer from RDA Successor Ag 182,425 - - - - 0% TOTAL 759,330 4,077,635 346,301 480,570 366,793 6% HUD - VOUCHER - (F205)
40224 Investment Earnings-Pooled Cash 8,979 12,702 - 7,362 20,726 0% 40246 GASB 31 Adjustment (6,518) - - - - 0% 40568 Section 8 Admin Fees-Pass-on 36,834 19,314 15,947 38,907 416,857 2514% 40579 Housing Assist Pymts - Portability 497,276 380,710 355,622 597,439 149,479 -58% 40850 Grants HUD 14,237,423 15,292,587 15,850,474 16,368,106 16,179,673 2% 40853 Grant-HUD Admin 1,424,143 1,722,657 1,522,220 1,755,826 1,823,477 20% 40590 Fraud Recovery 2,204 19,407 16,760 12,053 12,359 -26% 40591 Fraud Recovery Admin 2,204 19,208 10,236 10,236 8,760 -14% 40395 FSS Forfeitures - 25,812 - - - 0% 80400 Trnsf frm American Rescue Plan - 2,040 - - - 0% 80881 Trnsf frm American Rescue Plan - 42,000 - - - 0% TOTAL 16,202,544 17,536,438 17,771,259 18,789,929 18,611,331 5% 17 City of Pomona 2023-24 Proposed Budget
% Chg
Object 2020-21 2021-22 2022-23 2022-23 2023-24 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Revenue Detail
CONTINUUM OF CARE PROGRAM - (F218)
80881 Trnsf frm American Rescue Plan - 9,000 - - - 0% 40850 Grant HUD 1,837,909 1,650,447 2,135,479 2,135,479 2,122,295 -1% TOTAL 1,837,909 1,659,447 2,135,479 2,135,479 2,122,295 -1% 18,926,762 23,395,929 20,375,447 21,528,386 21,224,884 4% TOTAL REVENUES - ALL FUNDS 477,342,315 366,393,342 460,364,801 378,471,945 461,255,051 0%

TOTAL - HOUSING AUTHORITY
18 City of Pomona 2023-24 Proposed Budget
Authorized Authorized Authorized Amended Proposed
Department 19-20 20-21 21-22 22-23 23-24 GF Other
Mayor & City Council 7 7 7 7 7 7.00 - Administration 6 6 6 8 8 4.15 3.85 City Clerk 4 4 4 4 6 5.70 0.30 City Treasurer 1 1 1 1 1 1.00 - Human Resources 9 9 9 11 12 7.00 5.00 Finance 33 33 33 33 30 14.98 15.02 Information Technology 7 7 7 7 10 - 10.00 Police 282 282 284 284 284 282.38 1.62 Neighborhood Services 31 33 38 44 51 15.68 35.32 Development Services 23 23 23 35 36 33.10 2.90 Public Works 96 96 103 109 90 32.55 57.45 Water Resources 75 75 80 84 87 0.00 87.00 Library 1.60 1.60 3.00 3.2 5.55 5.55 -
Total Benefitted Staffing 575.60 577.60 597.80 630.20 627.55 409.09 218.46 Fiscal Year Comparison of Positions
By Department
23-24
Funding
Positions by DepartmentStaffing
Leg Services
3%
Support
Services
9%
Police
48% Neighborhood
Services
9%
Public Works
15%
Water
Resources
15%
Library
1%
580
567
540 539 538
546 549
559
572 576 577
598
630 628
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
1 City of Pomona 2023-24 Proposed Budget
Action
Date Department Details
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 Adopted Staffing Levels at 7-01-22
Human Resources - Human Resources Director Range Change from EA-100 to EA-098 Police - Reclass one Public Information Specialist to Public Information Coordinator Neighborhood Services 2.00 Add two Administrative Assistants Neighborhood Services 1.00 Add One Management Analyst Neighborhood Services 1.00 Neighborhood Services Assistant Director Neighborhood Services 1.00 Add One Recreation Coordinator Development Services 11.00 Add Building & Safety In-House - 11 Positions Public Works - Reclass one Associate Civil Engineer to Capital Facilities Engineer Public Works 1.00 Add one Management Analyst
Public Works - Reclass two Paint and Sign to Public Service Maintenance Worker Water Resources - Reclass two Public Service Maint Wkr to Stormwater Maint Wkr Water Resources - Reclass one Water Trmt & Quality Crew Chief to Water Quality Crew Chief Water Resources - Reclass one Water Trmt & Quality Crew Chief to Water Trmt Crew Chief Water Resources - Reclass one Water & Quality Supervisor to Water Quality Supervisor Administration 1.00 Add Violence Prevention Manager Administration 1.00 Add Violence Senior Analyst
Library - Reclass Library Manager to Deputy Director of Library Services Library 0.40 Increase Library Supervisor from .6 to 1.0 Amended Staffing Levels at 4-17-23
City Clerk - Move Legal Administrative Assistant from Human Resources to City Clerk City Clerk 1.00 Add 1 Administrative Assistant I/II/III Development Services 1.00 Add 1 Senior Planning Coordinator Finance (3.00) Solid Waste Transition - Less Three Customer Service Specialists Finance (1.00) Solid Waste Transition Less One Senior Customer Service Specialist Finance 1.00 Add 1 Senior Accounting Technician
23-24 Proposed Staffing
22-23 Authorized Staffing 630.20
Authorized Staffing Change Reconciliation
FTE Net
Change
22--23 Adopted Staffing
22-23 Authorized Staffing 610.80
597.8021-22 Authorized Staffing
2 City of Pomona 2023-24 Proposed Budget
Action
Date Department Details
Authorized Staffing Change Reconciliation
FTE Net
Change
597.8021-22 Authorized StaffingHuman Resources 1.00 Add 1 Administrative Assistant I/II/III Human Resources 1.00 Add 1 Human Resources Analyst I/II (ARP) Information Technology 1.00 Add 1 Senior Systems Analyst Information Technology 1.00 Add 1 Digital Experience Manager Information Technology 1.00 Add 1 Management Analyst Library 0.15 Increase Senior Library Assistant from .60 to .75 Library 0.60 Add .60 Library Supervisor (Reduced Hourly Budget) Library 0.60 Add .60 Library Supervisor (Reduced Hourly Budget) Library 1.00 Add 1 Library Assistant
Neighborhood Services 1.00 Add 1 Housing Programs Supervisor Neighborhood Services 1.00 Add 1 Admin Assistant I/II/III Neighborhood Services 1.00 Add 1 Housing Stabilization Manager Neighborhood Services - Reclass Homeless Program Supervisor to Housing Stabilization Supervisor Neighborhood Services 1.00 Add 1 Rent Stabilization Coordinator Neighborhood Services 1.00 Add 1 Rent Stabilization Coordinator Neighborhood Services 1.00 Add 1 Rent Stabilization Housing Inspector I/II Neighborhood Services 1.00 Add 1 Rent Stabilization Housing Inspector I/II Public Works (18.00) Solid Waste Transition Less 18 Solid Waste Driver Public Works (1.00) Solid Waste Transition Less One Solid Waste Supervisor Public Works (2.00) Solid Waste Transition Less Two Heavy Equipment Mechanics Public Works (1.00) Solid Waste Transition Less One Public Services Maintenance Worker Public Works 1.00 Add 1 Public Services Maintenance Worker I Public Works 1.00 Add 1 Lead Facilities Maintenance Technician Public Works 1.00 Add 1 Facilities Maintenance Technician Water Resources 1.00 Add 1 Water Utility Worker I
Water Resources 1.00 Add 1 Stormwater Maintenance Worker I Water Resources 1.00 Add 1 Stormwater Maintenance Worker I 23-24 Proposed Staffing 627.55
3 City of Pomona 2023-24 Proposed Budget
Authorized Authorized Authorized Authorized Amended
Position Title 18-19 19-20 20-21 21-22 22-23 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
City Manager 1 1 1 1 1 309,338 309,338 Deputy City Manager 2 2 2 2 2 143,662 192,522 Executive Assistant - - - - 2 5,843 7,102 Senior Administrative Assistant 2 2 2 2 - - - Senior Project Manager 1 1 1 1 1 8,460 10,284 Violence Prevention Manager - - - - 1 9,342 11,356 Violence Prevention Senior Analyst 1 6,942 8,443 Total - ADMINISTRATION 6 6 6 6 8

CITY CLERK
Assistant City Clerk - - - - 1 6,612 8,036 City Clerk 1 1 1 1 1 105,579 189,089 Deputy City Clerk I/II 2 2 2 2 1 4,238 5,829 Administrative Clerk - 1 1 1 1 3,313 4,023 Legal Administrative Assistant - 1 1 1 1 6,942 8,443 Total - CITY CLERK 3 4 4 4 4

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

HUMAN RESOURCES
Human Resources Assistant I/II - - - 1 2 3,840 5,152 Human Resources Manager 1 1 1 1 1 9,811 11,930 Human Resources/Risk Management Director 1 1 1 1 1 150,934 202,266 Human Resources Analyst I/II 1 2 2 2 3 5,163 7,647 Legal Administrative Assistant - 1 1 1 1 6,942 8,443 Risk Manager 1 1 1 1 1 9,811 11,930 Safety and Emergency Preparedness Officer 1 1 1 1 1 7,297 8,866 Senior Human Resources Analyst 1 1 1 1 1 7,297 8,866 Total - HUMAN RESOURCES 7 9 9 9 11

FINANCE
Accounting Technician I/II 2 2 2 2 2 3,392 4,554 Accounting Manager 1 1 1 1 1 9,811 11,930 Accounting Supervisor 1 1 1 1 1 8,057 9,790 Budget Officer 1 1 1 1 1 7,667 9,321 Authorized Staffing - Citywide
Monthly Salaries
4 City of Pomona 2023-24 Proposed Budget
Authorized Authorized Authorized Authorized Amended
Position Title 18-19 19-20 20-21 21-22 22-23 Min $ Max $ Authorized Staffing - Citywide
Monthly Salaries
Buyer - 1 1 1 1 5,293 6,432 Customer Service Specialist I/II 8 8 8 8 8 3,564 4,783 Deputy Finance Director - 1 1 1 1 10,834 13,168 Finance Director/City Treasurer 1 1 1 1 1 166,602 223,266 Payroll Coordinator 2 2 2 2 2 4,345 5,281 Payroll Supervisor - - - - - 7,297 8,866 Principal Accountant 2 2 2 2 2 7,297 8,866 Purchasing Manager 1 1 1 1 1 8,058 9,791 Revenue Operations Manager - 1 1 1 1 8,058 9,791 Revenue Operations Supervisor 2 1 1 1 1 6,776 8,239 Senior Accountant 3 3 3 3 3 6,611 8,035 Senior Accounting Technician 1 1 1 - - 4,345 5,281 Senior Administrative Assistant - - - 1 1 4,795 5,829 Senior Customer Service Specialist 5 5 5 5 5 4,345 5,281 Senior Purchasing Technician 1 1 1 1 1 4,345 5,281 Total - FINANCE 32 33 33 33 33

INFORMATION TECHNOLOGY
Database Administrator 1 1 1 1 1 8,058 9,791 Information Technology Director 1 1 1 - - Innovation and Technology Director - - - 1 1 150,934 202,266 Senior Systems Analyst 2 2 2 2 2 6,611 8,035 Systems Technician 3 3 3 3 3 4,795 5,829 Total - INFORMATION TECHNOLOGY 7 7 7 7 7 POLICE

NON-SWORN
Administrative Services Manager 1 1 1 1 1 7,666 9,317 Community Services Officer I/II 17 17 17 17 17 3,745 5,027 Crime Scene Investigator (Civilian) 3 2 2 2 2 5,843 7,102 Criminal Intelligence Coordinator 1 1 1 - - Crime Analyst - - - 2 2 5,843 7,102 Jail Supervisor 1 1 1 1 1 5,987 7,278 Jailer 13 15 15 15 15 4,345 5,281 Jail Manager - - - 1 1 7,297 8,866 Management Analyst 1 1 1 1 1 5,843 7,102 Parking Enforcement Officer 4 4 4 4 4 3,392 4,123 Payroll Technician I/II 1 1 1 1 1 3,564 4,667 Police Building Facility Coordinator 1 1 1 1 1 5,843 7,102 Police Civilian Division Commander 1 1 1 1 1 10,834 13,168 Police Department Coordinator 2 2 2 2 2 4,795 5,829 Police Dispatch Manager - - 1 1 8,672 10,541 Police Dispatch and Jail Services Manager 1 1 1 - - 5 City of Pomona 2023-24 Proposed Budget
Authorized Authorized Authorized Authorized Amended
Position Title 18-19 19-20 20-21 21-22 22-23 Min $ Max $ Authorized Staffing - Citywide
Monthly Salaries
Police Dispatch Shift Supervisor 6 6 6 6 6 7,118 8,653 Police Dispatcher I/II 17 17 17 19 19 4,795 6,432 Police Division Coordinator I/II/III 4 4 4 4 4 3,478 5,152 Police Records Manager 1 1 1 1 1 7,297 8,866 Police Records Shift Supervisor 2 2 2 2 2 5,036 6,124 Police Records Specialist I/II 13 13 13 12 12 3,564 4,783 Property and Evidence Technician 2 2 2 2 2 4,135 5,027 Public Information Specialist I/II 1 1 1 1 - Public Information Coordinator - - - - 1 6,776 8,239 Rangemaster 1 1 1 1 1 5,293 6,432 Senior Accounting Technician - 1 1 1 1 4,345 5,281 Senior Communications Technician 2 2 2 2 2 6,448 7,838 Senior Crime Scene Investigator - 1 1 1 1 6,448 7,838 Senior Jailer 4 4 4 4 4 5,036 6,124 Senior Parking Enforcement Officer 1 1 1 1 1 3,745 4,554 Senior Police Dispatcher 3 3 3 3 3 5,843 7,102 Senior Police Records Specialist 5 5 5 4 4 4,345 5,281 Senior Property and Evidence Technician 1 1 1 1 1 4,795 5,829 Subtotal - Police - Non Sworn 111 113 113 115 115 SWORN
Deputy Police Chief 1 1 1 1 1 162,409 213,213 Police Captain 2 2 2 2 2 12,889 15,741 Police Chief 1 1 1 1 1 205,285 295,732 Police Corporal 18 18 18 18 18 7,980 9,743 Police Investigator 23 23 23 23 23 8,124 9,919 Police Lieutenant 6 7 7 7 7 11,212 13,688 Police Officer 100 100 100 100 100 7,254 8,856 Police Sergeant 18 17 17 17 17 9,341 11,407 Subtotal - Police - Sworn 169 169 169 169 169 Total - POLICE 280 282 282 284 284

NEIGHBORHOOD SERVICES
Administrative Assistant I/II/III 1 1 1 1 3 3,478 5,152 Community Services Manager 1 1 1 1 1 9,342 11,356 Facilities Custodian 1 1 1 1 1 3,233 3,924 Facilities Maintenance Technician - - - 1 1 4,795 5,829 Family Self Sufficiency Coordinator 1 1 1 1 1 6,942 8,443 Governmental & Community Affairs Manager - 1 1 1 1 8,460 10,288 Homeless Programs Coordinator - - 1 1 1 6,942 8,443 Homeless Programs Supervisor 1 1 1 1 1 7,666 9,317 Housing Analyst 2 2 2 3 3 5,843 7,102 Housing Authority Manager 1 1 1 1 1 9,342 11,356 6 City of Pomona 2023-24 Proposed Budget
Authorized Authorized Authorized Authorized Amended
Position Title 18-19 19-20 20-21 21-22 22-23 Min $ Max $ Authorized Staffing - Citywide
Monthly Salaries
Housing Grants Coordinator - - - - 1 6,942 8,443 Housing Grants Supervisor 1 1 1 1 1 7,666 9,317 Housing Inspector I/II 2 2 2 2 2 4,915 6,595 Housing Loan Coordinator I/II 2 2 2 2 2 4,795 6,432 Housing Rehabilitation Specialist 2 2 2 2 2 5,705 6,929 Housing Services Manager 1 1 1 1 1 9,342 11,356 Housing Specialist I/II/III 4 4 4 4 4 4,238 6,759 Housing Technician I/II 3 3 3 3 3,938 5,281 Lead Facilities Custodian 1 1 1 1 1 3,745 4,554 Management Analyst 2 2 2 2 3 5,843 7,102 Neighborhood Services Director 1 1 1 1 1 154,709 207,322 Neighborhood Services Asst Director Director - - - - 1 136,738 183,242 Recreation Coordinator 1 1 2 5 6 5,293 6,432 Recreation Supervisor 2 2 2 2 2 6,448 7,838 Total - NEIGHBORHOOD SVCS 30 31 33 38 44

DEVELOPMENT SERVICES
Administrative Assistant I/II/III 1 2 2 2 3 3,478 5,152 Assistant/Associate Planner 5 5 5 5 5 5,705 7,647 Building Official - - - - 1 11,384 13,833 Building & Safety Coordinator - - - - 1 5,425 6,595 Building Inspector I/II - - - - 2 5,163 6,929 Building Permit Technician I/II - - - - 3 4,238 5,682 Code Compliance Inspector 7 7 7 7 8 5,163 6,275 Code Compliance Manager - 1 1 1 1 9,342 11,356 Code Compliance Supervisor 1 1 1 1 1 6,942 8,443 Deputy Building Official - - - - 1 9,340 11,353 Development Services Director 1 1 1 1 1 158,575 212,505 Management Analyst - - - - 1 5,843 7,102 Planning Manager 1 1 1 1 1 10,834 13,168 Planning Technician 2 2 2 2 2 4,678 5,682 Plans Examiner - - - - 1 6,942 8,443 Program Specialist 1 1 1 1 - 4,915 5,975 Senior Building Inspector - - - - 1 6,611 8,035 Senior Planner 2 1 1 1 1 7,297 8,866 Supervising Planner - 1 1 1 1 8,889 10,806 Total - DEVELOP SVCS 23 23 23 23 35

PUBLIC WORKS
Accounting Technician I/II 1 1 1 1 1 3,392 4,554 Administrative Assistant I/II/III 3 3 3 3 3 3,478 5,152 Administrative Clerk 1 1 1 1 1 3,313 4,023 Assistant/Associate/Associate Civil Engineer - 5 5 5 7 6,942 10,284 7 City of Pomona 2023-24 Proposed Budget
Authorized Authorized Authorized Authorized Amended
Position Title 18-19 19-20 20-21 21-22 22-23 Min $ Max $ Authorized Staffing - Citywide
Monthly Salaries
Capital Facilities Engineer - - - - 1 8,460 10,284 City Engineer 1 1 1 1 1 12,562 15,271 Engineering Technician 2 2 2 2 3 5,425 6,595 Equipment Mechanic 3 3 3 3 3 4,564 5,547 Facilities Maintenance Supervisor 1 1 1 1 1 6,942 8,443 Facilities Maintenance Technician 2 2 2 3 3 4,795 5,829 Fleet Services Manager 1 1 1 1 1 8,460 10,288 Fleet Services Supervisor 1 1 1 1 1 6,942 8,443 Graffiti Removal Worker 6 6 6 6 6 3,478 4,229 Heavy Equipment Mechanic 6 6 6 7 7 5,036 6,124 Lead Equipment Mechanic 1 1 1 1 1 5,843 7,102 Lead Facilities Maintenance Technician 2 2 2 2 2 5,560 6,759 Lead Graffiti Removal Worker 1 1 1 1 1 4,035 4,906 Lead Landscape Maintenance Technician 1 1 1 1 1 4,678 5,682 Lead Signal/Lighting Technician - 1 1 1 1 5,843 7,102 Management Analyst 1 1 1 1 2 5,843 7,102 Paint and Sign Technician I / II 2 2 2 2 - 3,656 4,906 Parks and Facilities Manager 1 1 1 1 1 9,342 11,356 Parks and Landscape Supervisor 1 1 1 1 1 6,942 8,443 Principal Civil Engineer - - - 1 1 10,832 13,165 Principal Traffic Engineer - - - 1 1 10,832 13,165 Program Assistant 3 3 3 3 3 4,238 5,152 Public Services Crew Leader 3 3 3 5 5 4,678 5,682 Public Services Supervisor 1 1 1 1 1 6,942 8,443 Public Services Maintenance Worker I/II 9 9 9 13 15 3,656 4,906 Public Works Director 1 1 1 1 1 154,709 207,322 Public Works Fiscal and Project Manager - - - 1 1 8,460 10,284 Public Works Inspector I/II 3 3 3 3 3 5,705 7,647 Senior Administrative Assistant 1 1 1 1 1 4,795 5,829 Senior Civil Engineer 2 2 2 - - Senior Management Analyst 2 2 2 1 1 6,942 8,443 Senior Storekeeper - - 1 1 1 4,345 5,281 Signal/Lighting Technician I/II 3 2 2 3 4 4,795 6,432 Signal/Lighting Supervisor - - - 1 1 6,942 8,443 Solid Waste Driver 20 20 20 18 18 4,345 5,281 Solid Waste Supervisor 2 2 2 2 2 6,448 7,838 Streets and Solid Waste Services Manager 1 1 1 1 1 9,342 11,356 Traffic Operations Crew Chief 1 1 1 - - Total - PUBLIC WORKS 96 96 96 103 109

WATER RESOURCES
Environmental Compliance Supervisor - 1 1 1 1 8,672 10,541 8 City of Pomona 2023-24 Proposed Budget
Authorized Authorized Authorized Authorized Amended
Position Title 18-19 19-20 20-21 21-22 22-23 Min $ Max $ Authorized Staffing - Citywide
Monthly Salaries
Distribution & Wastewater Op Supervisor 1 1 1 - - 9,342 11,356 Lead Meter Technician 1 1 1 1 1 4,915 5,975 Management Analyst - - - 1 1 5,843 7,102 Meter Technician 3 3 3 3 4 4,238 5,152 Program Assistant 3 3 3 4 4 4,238 5,152 Program Specialist 1 1 1 1 1 4,915 5,975 Principal Water Engineer - - - 1 1 10,832 13,165 Public Services Maintenance Worker I/II 2 - - 1 - Senior Administrative Assistant 1 1 1 1 1 4,795 5,829 Senior Management Analyst 1 1 1 1 1 6,942 8,443 Senior Storekeeper - - - 1 1 4,345 5,281 Senior Utility System Technician 1 1 1 1 1 7,478 9,090 Senior Water Resources Engineer 2 2 2 2 2 9,809 11,928 Stormwater Maintenance Worker I/II - - - - 2 3,656 4,906 Utility Assist/Assoc/Assoc Civil Engineer - 1 1 1 1 6,942 10,284 Utility System Technician 1 1 1 2 2 6,776 8,239 Wastewater Collection Systems Crew Chief 1 1 1 1 1 7,478 9,090 Wastewater System Supervisor - - - 1 1 8,672 10,541 Wastewater Maintenance Technician I/II/III 7 7 7 7 7 4,345 6,759 Water Distribution Supervisor - - 1 1 8,672 10,541 Water Conservation Specialist - - - - 1 4,795 5,829 Water Facilities Worker I/II - 2 2 2 2 3,656 4,906 Water Resources Director 1 1 1 1 1 154,709 207,322 Water Operations Crew Chief 5 5 5 5 5 7,478 9,090 Water Operations Manager 1 1 1 1 1 10,834 13,168 Water Production Supervisor - - - - 1 8,672 10,541 Water Production & Treatment Operations Supervisor 1 1 1 1 - Water Quality Control Technician I/II 2 2 2 2 2 5,425 7,278 Water Quality Crew Chief - - - - 1 7,478 9,090 Water Quality Supervisor - - - - 1 8,672 10,541 Water System Operator I/II/III 3 3 3 3 3 4,795 7,461 Water Treatment Supervisor - - - - 1 8,672 10,541 Water Treatment Crew Chief - - - - 1 7,478 9,090 Water Treatment & Quality Crew Chief 2 2 2 2 - Water Treatment & Quality Supervisor 1 1 1 1 - Water Treatment Plant Operator I/II/III 5 5 5 5 5 5,036 7,838 Water Utility Crew Leader 8 8 8 8 8 5,560 6,759 Water Utility Worker I/II 17 17 17 16 16 4,345 5,829 Welder/Fabricator 1 1 1 1 1 5,843 7,102 Total - WATER RESOURCES 75 75 75 80 84

LIBRARY
Library Manager 1.00 1.00 1.00 1 - 8,058 9,791 9 City of Pomona 2023-24 Proposed Budget
Authorized Authorized Authorized Authorized Amended
Position Title 18-19 19-20 20-21 21-22 22-23 Min $ Max $ Authorized Staffing - Citywide
Monthly Salaries
Deputy Director of Library Services - - - - 1.00 9,342 11,356 Library Supervisor - - - 1 1.00 6,288 7,647 Senior Library Assistant - - - 1 1.20 4,238 5,152 Total - LIBRARY 1.6 1.6 1.6 2.8 3.2 TOTAL - ALL BENEFITTED POSITIONS 570.60 575.60 577.60 597.80 630.20 10 City of Pomona
Capital Improvement Program
Fiscal Year | 2023-24

ACKNOWLEDGEMENTS

CAPITAL IMPROVEMENT PROGRAM
Arnold Dichosa
Matt Pilarz
Ron Chan
Jorge D. Anaya
Laura Lara
Nichole Horton
Public Works
Public Works
Public Works
Water Resources
Water Resources
Water Resources

CIP PROJECT DEVELOPMENT
Beth Senebandith
Shandy Dittman
Stephanie Carbajal
Damian Martinez
Finance
Public Works
Public Works
Water Resources

CIP DOCUMENT REVIEW AND PRODUCTION
James Makshanoff
Chief Michael Ellis
Kirk Pelser
Mark Gluba
Andrew Mowbray
Anita Gutierrez
Benita DeFrank
Chris Diggs
Rene Guerrero
City Manager
Chief of Police
Deputy City Manager/VPD/SA
Deputy City Manager/Library
Finance Director/City Treasurer
Development Services Director
Neighborhood Services Director
Water Resources Director
Public Works Director

CIP EXECUTIVE TEAM
2023-24 THROUGH 2027-28

TABLE OF CONTENTS

INTRODUCTION AND SUMMARIES
Introduction and Overview ........................................................................................................................................... 1 Description of Revenue Sources .................................................................................................................................. 4 CIP Accomplishments for Fiscal Year 2022-23 ....................................................................................................... 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

This page intentionally left blank

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 processes 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 interruptions, and remaining Pandemic effects 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 evaluates 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 147 projects, totaling approximately $431.8 million, of which nearly $236.1 million is funded. The $236.1 million is comprised of $213.5 million of prior years’ appropriations, of which almost $135.3 million remains unspent, and a little over $22.6 million of proposed new funding. An additional $5.85 million pending funding is awaiting final allocation approvals before being incorporated into the formal CIP. The approved prior funding for projects within this document reflects City Council approvals through April 17, 2023.

Streets – As proposed, the streets category consists of 5 funded, 25 partially funded, and 5 unfunded projects for a total of 35 projects with total cost estimates of $216.4 million. For 2023 - 24, approximately $11.2 million of new funding is proposed for 2 new and 8 existing projects in this category. The major increase is related to major street rehabilitation, reconstruction and preservation projects as well as ADA compliance and Path of Travel projects, with proposed new funding provided by AB 1379, Gas Tax, General Fund, Measure M, Measure R, Prop A, Prop C, TDA Article III, Vehicle Impact Fees 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 $36.3 million. Within this category for 2023-24, $832,595 of funding provided by Measure M, Measure R and SCAQMD funds is proposed to partially fund 1 new and 3 existing projects.

Parks and Facilities – As proposed, the parks and facilities category consists of 28 funded, 5 partially funded, and 11 unfunded projects for a total of 44 projects with total cost estimates of almost $118.0 million. New funding from Measure M, Park and Recreation Improvement (DIF) fees, Prop A Funds and Series “BE/BF” Bond Proceeds is proposed for 5 existing projects in this category for 2023-24.

Water – As proposed, the water category consists of 11 funded and 6 unfunded projects for a total of 17 projects with total cost estimates of approximately $20.4 million. Two new projects are proposed to be funded with $2.8 million of water fund reserves in this category for 2023-24.

2 Sewer – As proposed, the sewer category consists of a total of 4 funded projects with total cost estimates of approximately $6.1 million. A combination of Series “BC (AN)” Bond Proceeds and Sewer fund reserves totaling $101,876 of new funding is proposed for 1 existing project in this category for 2023-24.

Storm Drains – As proposed, the storm drains category consists of 3 funded, 4 partially funded and 16 unfunded projects for a total of 23 projects with total cost estimates of approximately $25.2 million. Funding of $2.95 million, including $950,000 of General Fund, with the remainder from Water and Safe Clean Water Program (Measure W) funds is proposed for 1 new and 2 existing project in this category for 2023-24.

Miscellaneous – As proposed, the miscellaneous category consists of 4 funded projects and 1 partially funded project, for a total of 5 projects with total cost estimates of approximately $9.4 million. New funding provided by the Water, Sewer and General funds is proposed for 1 new project and 1 existing project in this category for 2023-24.

The estimated cost for all projects shown for future fiscal years (2025 through 2028) 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 achieving 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.

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 Approved 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 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.  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.

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 Funds (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 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.

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

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 Maintenance Fund – Funds
normally used for equipment maintenance
were appropriated by City Council and set aside
to be used for replacing City Yard Fuel Stations
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, 2021, with adjustments 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 right 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 compensation received
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 Agency
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 the 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

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 percent (.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)
proposed 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) funds
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 facilities 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.

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 uses 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 throughout 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 series 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 2017 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 General 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 project 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.

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 Series 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 infrastructure
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 AU 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 SoCalREN 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.

Vehicle Impact Fees – Effective July 1, 2023, the
City of Pomona has outsourced its residential
and commercial solid waste service to an
exclusive hauler. The Vehicle Impact Fee will be
paid to the City annually by the exclusive hauler
to offset the impact the refuse collection
vehicles have on City streets.

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

9 CIP ACCOMPLISHMENTS FOR FISCAL YEAR 2022-23
The following projects were closed or had substantial work performed on them during Fiscal Year 2022-23:

CIP Highlights of 2022-23TOTAL COST TO DATE $29,194,687ADA Compliance Program - Curb Ramps, Sidewalks and Public Facilities/Structures - CW (PH.III)Closed 4/3/23ADA Curb Ramps and Path of Travel - CW (CDBG) (FY 20-21) Installed Curb Ramps and Sidewalk CitywideADA Curb Ramps & Path of Travel - Citywide (CDBG) (FY 17-18 to FY 19-20)Closed 4/3/23Alley Improvements - Citywide (CDBG) (FY 17-18 to FY 19-20) Closed 4/3/23Alley Improvements - D4 (CDBG) (FY 20-21 to FY 22-23) Closed 4/3/23Buena Vista Ave Rehabilitation - Mission to 9th Repaved w/Curb Ramps & SidewalkConcrete Slab at Phillips Ranch Park Closed 4/3/23Holt Avenue Corridor Improvements [East, and Garey Ave.] Designed and Bid w/ Clean CA GrantHydration Station UpgradesCompletion of construction for 6 fountains.Local Roadway Safety Plan Closed 4/3/23Mission Blvd Rehabilitation -White to Towne Repaved and various Curb Ramps Palomares Park HVAC System ReplacementHVAC System replaced at Palomares Park Community CenterPark Improvements - ADA Accessibility Rubberized Playground Surfacing ReplacementProvided rubberized playground surfacing at Ganesha, Memorial, Montvue, and Westmont ParksPhiladelphia Street RehabilitationRepaved and Road Diet with Pedestrian ImprovementsPolice - Elevator UpgradeClosed 4/3/23Police - Main Facility and Fire Station 181 Roof Replacement, Demo, Abatement, and BuildbackClosed 4/3/23Pomona Transit Bridge Improvements and Beautification Closed 4/3/23Storm Drain Inlet Full Capture Trash Devices Closing at end of FY 22/23Street Preservation - Local Citywide (FY 17-18) Closed 4/3/23Street Preservation - Local (FY 20-21) Closed 4/3/23Street Preservation - Local (FY 21-22)Various Streets Repaved w/Curb Ramps & SidewalkStreet Rehabilitation - Districts 1 and 6 Design Approved by CaltransStreet Rehabilitation - Districts 4 and 5 Design Approved by CaltransTraffic Operations - Communication Upgrade Closed 4/3/23Traffic Signal Improvements - Towne/Philadelphia & Garey/PhiladelphiaLeft turn arrows added for all directionsUnderground Storage TanksTwo sites approved for closure by State Water BoardWestmont Trellis [Phase 1] New Roof, replaced Trellis, and New Lights

10 ANNUAL NEEDS ASSESSMENT

*Notes:

1. Gold Line design review is in the process of changing to construction submittals review and construction inspection during FY 2023-24; and, City Gold Line CIP related construction work for betterments has a schedule of approximately 2 to 3 years in the future.

2. FY 2023-24 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.

2023-24 Workplan*% of Annual NeedRecommended Annual NeedTotal Need Over Life of InfrastructureADA Path of Travel (CDBG) 1,978,225 75% 2,631,264 131,563,200 Alleys 400,056 34% 1,189,299 29,732,475 Alleys (CDBG) - 0% 2,361,553 59,038,825 Median Re-Design 587,302 250% 235,000 11,750,000 Major Pavement 5,253,788 47% 11,133,595 278,339,875 Pavement (including Utility coordination)6,952,142 48% 14,377,299 359,432,475 Sewer Lines 101,876 1% 13,195,815 842,286,060 Sidewalks 2,478,888 295% 839,697 62,977,275 Storm Drains 1,100,000 34% 3,200,000 25,412,708 Streetlights - 0% 1,970,824 118,249,440 Streetlights (CDBG) 47,231 4% 1,055,904 63,354,240 Traffic Signals 400,000 28% 1,441,013 14,237,924 Water Lines 280,000 2% 17,022,907 1,086,568,560 Total 19,579,508 28% 70,654,170 3,082,943,057 Annual Needs Assessment

11 SCHEDULE OF WORK PLAN BY CATEGORY

Project NamePage #DesignCompletedConstruction StartingStreetsStreetsADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 21-22)7Summer 2023 Fall 2023ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 22-23)8Winter 2023-24 Spring 2024Arrow Highway Median Landscaping11Summer 2023 Fall 2023Bridge Rehabilitation Program (Ph III)12Fall 2023 Summer 2024Highway Improvements - SR-71 Highway to Freeway Conversion (Caltrans) (Ph. I - South Segment from Mission Blvd to LA/SB County Line, construction ongoing)15Spring 2021 Spring 2021Holt Avenue Corridor Improvements1Winter 2022-23 Spring 2023Holt Avenue (West) Reconstruction17Winter 2023-24 Summer 2024Pomona Multi-Neighborhood Pedestrian and Bicycle Improvements (ATP C4)22Spring 2024 Summer 2024Street Improvements & Walking Trail/Steps Rehabilitation23Summer 2024 Fall 2024Street Preservation - Citywide (FY 16-17) 25Spring 2024 Fall 2024Street Preservation - Local (FY 22-23) SB-128Winter 2022-23 Summer 2023Street Preservation - Local (FY 23-24) SB-129Winter 2023-24 Summer 2024Street Rehabilitation - Districts 1 and 64Fall 2022 Winter 2022-23Street Rehabilitation- Districts 2 and 330Summer 2024 Winter 2024-25Street Rehabilitation- Districts 4 and 55Summer 2022 Winter 2022-23TrafficTrafficBike Path - San Jose Creek 5Summer 2023 Spring 2024Streetlights - Citywide (CDBG) (FY 22-23 to FY 24-25)7Spring 2024 Fall 2024Traffic Signal Improvements - Towne/Philadelphia & Garey/Philadelphia2Winter 2020 Summer 2023Transit Improvement Program - Gold Line14Winter 2023-24 Summer 2021TSSP (Traffic Signal Synchronization Project - Valley/Holt) (LA County lead agency)4Fall 2022 Summer 2025Parks & Facilities ProjectsParks & FacCivic Center Plaza - New Playground & Amenities4Summer 2024 Fall 2024Downtown Parking Structures31Fall 2023 Summer/Fall 2024Emergency Shelter Annex / Water Utility Access (Parking Lot)6Fall 2022 Spring 2023Hamilton Park Renovation10Summer 2022 Winter 2022-23Landscape Improvements - Various Locations12Summer 2022 Summer 2023Pomona Library Facility Improvements23Spring 2024 Summer 2024Water Resources Building26Fall 2022 Spring 2024Water ProjectsWaterAnnual Water Main Replacements1Fall 2022 Fall 2023Electrical Improvements and Upgrades Phase I3Summer 2022 Winter 2023-24Pipeline Replacement Phase I4Summer 2022 Winter 2023-24Water Main Replacements - Design8Summer 2022 Winter 2023-24Water Mains - Ellen Place9Summer 2022 Winter 2023-24Sewer ProjectsSewerSewer Force Mains - Pumping Plants 1, 2, & 3 Design (2 & 3 Only)1Fall 2022 Fall 2024Sewer Main Replacements - Design2Summer 2022 Winter 2023-24Sewer Pipeline Replacement - Citywide (Phase IV)4Fall 2022 Winter 2023-24Storm Drain ProjectsStorm DrainsFairplex Stormwater Capture2Fall 2023 Spring 2024Flood Resilience Infrastructure4Spring 2023 Summer 2024Multi-Benefit Stormwater Optimization & Infrastructure5Fall 2024 Winter 2024-25Pedley Spreading Grounds - Pond Enhancements6Winter 2023 Winter 2024-25Stormwater Lift Stations Rehabilitation7Fall 2022 Spring 2023Misc. ProjectsMiscUnderground Storage Tanks - Work and Removal Plans5Winter 2021 Spring 2024 Project Status

12 SCHEDULE OF NEW APPROPRIATIONS BY CATEGORY

Proposed FundingProject #Project Names AmountPendingFunding SourceStreet Projects67939ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 22-23) 33,326 - AB 1379 Fund67941*ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 23-24) - 950,000 CDBG Fund67941* ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 23-24) 300,000 - General Fund67941* ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 23-24) 606,496 - Measure R Fund67941* ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 23-24) 150,431 - TDA Article III Fund71047Holt Avenue (West) Reconstruction 291,967 - Gas Tax Fund71047Holt Avenue (West) Reconstruction 150,000 - Measure R Fund71047Holt Avenue (West) Reconstruction 376,806 - Prop A Fund71047Holt Avenue (West) Reconstruction 1,633,643 - Prop C Fund68573Garey Avenue Rehabilitation - Aliso Street to Monterey Avenue 1,000,000 - Prop C Fund67930Pomona Multi Neighborhood Ped/Bike Improvements 150,665 - Measure R Fund67930Pomona Multi Neighborhood Ped/Bike Improvements 205,000 - Gas Tax Fund67930Pomona Multi Neighborhood Ped/Bike Improvements 1,000,000 - Prop C Fund68551Safety Improvements - At-Grade Crossing 50,000 - Measure M Fund71078Street Improvements and Walking Trail/Steps Rehabilitation - 3,000,000 HR2471 Grant Fund 71065Street Improvements - Citywide (CDBG) (FY 22-23 to FY 24-25) - 700,000 CDBG Fund71065Street Improvements - Citywide (CDBG) (FY 22-23 to FY 24-25) 200,000 - SB1/RMRA Fund67920Street Preservation-Citywide (FY 16-17) 600,000 - Measure M Fund67920Street Preservation-Citywide (FY 16-17) 243,504 - Measure R Fund67920Street Preservation-Citywide (FY 16-17) 200,000 - Prop A Fund68592*Street Preservation-Local (FY 23-24) 2,821,167 - SB1/RMRA Fund68592*Street Preservation-Local (FY 23-24) 750,000 - Vehicle Impact Fees67935Street Rehabilitation - Districts 2 and 3 400,000 - Measure M FundTotal New Streets Appropriations11,163,005 4,650,000 Traffic Projects64777Streetlights - Citywide (CDBG) (FY 22-23 to FY 24-25) - 1,200,000 CDBG Fund68583*Sustainable Transportation Infrastructure for Pomona East End Village90,000 - Measure M Fund68581Traffic Operations - Communication Upgrades II 242,595 - SCAQMD Fund68581Traffic Operations - Communication Upgrades II 100,000 - Measure R Fund68578Traffic Signal Controller Cabinet Replacement - Citywide 200,000 - Measure R Fund68579Traffic Signal Pole Replacement - Citywide 200,000 - Measure M FundTotal New Traffic Appropriations832,595 1,200,000 Parks and Facilities Projects71063Civic Center Plaza - New Playground and Amenities 2,700,000 - Park & Recreation Improvement (DIF) Fees71083Police Parking Lot Renovations 300,000 - Measure M Fund67938Pomona Transit Center ADA Improvements 800,000 - Prop A Fund93135Water Resources Building 122,618 - Series "BE/BF" Bond 71071Westmont Community Center Entryway Trellis 30,000 - General FundTotal New Parks and Facilities Appropriations3,952,618 - Water Projects95086*Canon Waterline Rehabilitation300,000 - Water Fund95087* Water Treatment - Volatile Organic Compound Treatment Plant 2,500,000 - Water FundTotal New Water Appropriations2,800,000 - Sewer Projects86023Sewer Force Mains - Pumping Plants 1, 2 and 3 Design1,876 - Series "BC (AN)" Bond 86023Sewer Force Mains - Pumping Plants 1, 2 and 3 Design 100,000 - Sewer FundTotal New Sewer Appropriations101,876 - Storm Drains81061* Flood Resilience Infrastructure 150,000 - General Fund81058Pedley Spreading Grounds - Pond Enhancements 1,400,000 - Safe Clean Water Program (Measure W)81058Pedley Spreading Grounds - Pond Enhancements 500,000 - Water Fund81056Storm Water Lift Stations Rehabilitation 800,000 - General Fund81056Storm Water Lift Stations Rehabilitation 100,000 - Safe Clean Water Program (Measure W)Total New Storm Drain Appropriations2,950,000 - Miscellaneous71085* Technology - Utility Customer Information System 366,250 - Sewer Fund71085* Technology - Utility Customer Information System 366,250 - Water Fund71061Underground Storage Tanks - Work and Removal Plans 75,000 - General FundTotal New Miscellaneous Appropriations807,500 - Total - Proposed and Pending for 2023 - 24 22,607,594$ 5,850,000$ Combined Total - Proposed and Pending 28,457,594$ *Indicates New Projects for FY 2023-24

13 FUNDING SOURCES OF NEW CIP APPROPRIATIONS

Funding SourceProposedPending AB 1379 Fund 33,326 - Community Development Block Grant (CDBG) - 2,850,000 DIF-Park and Recreation Improvement Fees 2,700,000 - Gas Tax Fund 496,967 - General Fund 1,355,000 - HR2471 Grant Funds - 3,000,000 Measure M Fund 1,640,000 - Measure R Fund 1,450,665 - Measure W (Safe Clean Water Program) 1,500,000 - Proposition A Fund 1,376,806 - Proposition C Fund 3,633,643 - SB-1/RMRA Fund 3,021,167 - SCAQMD Fund 242,595 - Series "BC (AN)" Bond Proceeds 1,876 - Series "BE/BF" Bond Proceeds 122,618 - Sewer Fund 466,250 - TDA Article III Fund 150,431 - Vehicle Impact Fees 750,000 - Water Fund 3,666,250 - Total 22,607,594 5,850,000 2023-24
Proposed by Funding Source

14 SUMMARY BY CATEGORY

Expense asProposed FundingPlan Plan Plan Total ProjectsCategory Title of 2/28/23 Carryover2023-24 Pending2024-25 2026-27 Beyond 2027 In CIP PlanStreets 26,176,560 47,575,162 11,163,005 4,650,000 43,257,320 37,357,741 46,252,692 216,432,480 Traffic 1,462,713 7,227,577 832,595 1,200,000 9,689,879 5,548,201 10,282,000 36,242,965 Parks & Facilities 38,564,029 60,786,977 3,952,618 - 2,789,573 1,806,193 10,031,321 117,930,711 Water 1,188,074 9,142,398 2,800,000 - 3,000,000 4,300,000 - 20,430,472 Sewer 4,496,105 1,499,808 101,876 - - - - 6,097,789 Storm Drains 785,463 5,987,470 2,950,000 - 3,288,820 2,600,000 9,594,867 25,206,620 Miscellaneous 5,527,533 3,051,671 807,500 - 25,000 - - 9,411,704 Total - All Categories 78,200,477 135,271,063 22,607,594 5,850,000 62,050,592 51,612,135 76,160,880 431,752,741 Funded78,200,477 135,271,063 22,607,594 - - - - 236,079,134 Unfunded- - - 5,850,000 62,050,592 51,612,135 76,160,880 195,673,607 Prior Year 2023-24 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 2023-24 Proposed Budget
16 Page #
Expended as of
2/28/23
Remaining
Budget
Proposed
2023/24
Streets
~ Funded Projects ~
Holt Avenue Corridor Improvements 1 194,835 4,827,206 - Mission Boulevard Guardrail 2 3,226 86,774 - Safety Improvements - At-Grade Crossings 3 208,405 177,595 50,000 Street Rehabilitation - Districts 1 and 6 4 32,127 2,087,920 - Street Rehabilitation - Districts 4 and 5 5 252,930 2,140,804 - Subtotals: 691,523 9,320,299 50,000
~ Partially Funded Projects ~
ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 20-21) 6 754,939 64,344 - ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 21-22) 7 18,547 2,024,944 - ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 22-23) 8 10,864 1,392,365 33,326 ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 23-24) 9 - - 1,056,927 Arrow Highway Improvements 10 - 759,823 - Arrow Highway Median Landscaping 11 - 50,000 - Bridge Rehabilitation Program - Phase II, III & IV 12 8,254 64,764 - Buena Vista Avenue Rehabilitation - Mission Boulevard to 9th Street 13 260,241 109,759 - Garey Avenue Rehabilitation - Aliso Street to Monterey Avenue 14 2,703 6,684,007 1,000,000 Highway Improvements - SR-71 Highway to Fwy Conversion (Caltrans) Phase II 15 58,650 98,847 - Holt Avenue (East) Reconstruction 16 565,021 2,201,764 - Holt Avenue (West) Reconstruction 17 473,175 12,926,573 2,452,416 Major Street Rehabilitation - 2015 Metro Call 18 14,740,340 37,354 - Mission Boulevard Rehabilitation: White Avenue to Towne Avenue 19 2,538,427 854,332 - N. Towne Avenue 20 - 150,000 - Philadelphia Street Rehabilitation - From San Antonio Avenue to ECL 21 664,157 82,801 - Pomona Multi-Neighborhood Pedestrian and Bicycle Improvements 22 137,147 5,223,004 1,355,665 Street Improvements and Walking Trail/Steps Rehabilitation 23 261 249,739 - Street Improvements - Citywide (CDBG) (FY 22-23 to FY 24-25) 24 - 107,068 200,000 Street Preservation - Citywide (FY 16-17) 25 556,317 289,129 1,043,504 Street Preservation - Local Citywide (FY 19-20) 26 2,295,239 143,687 - Street Preservation - Local (FY 21-22) 27 2,348,277 170,322 - Street Preservation - Local (FY 22-23) 28 46,737 3,775,978 - Street Preservation - Local (FY 23-24) 29 - - 3,571,167 Street Rehabilitation - Districts 2 and 3 30 5,741 794,259 400,000 Subtotals: 25,485,037 38,254,863 11,113,005
~ Unfunded Projects ~
Alley Improvements - Citywide - - - - Median Re-Design Citywide Phase I - - - - 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: 26,176,560 47,575,162 11,163,005 Five Year Capital Improvement Program
City of Pomona 2023-24 Proposed Budget
17 Pending
2023/24
Plan
2024/25
Plan
2025/26
Plan
2026/27
Plan Beyond
2027
Total Project
Cost
Impact to
Future
Operating
Project
Number
- - - - - 5,022,041 Minimal 68575 - - - - - 90,000 Minimal 71067 - - - - - 436,000 Minimal 68551 - - - - - 2,120,047 Minimal 67931 - - - - - 2,393,734 Minimal 67922 - - - - - 10,061,822 - 195,558 195,559 - - 1,210,400 Minimal 67932 - 203,836 203,836 203,837 - 2,655,000 Minimal 67934 - 1,213,445 - - - 2,650,000 Minimal 67939 950,000 664,358 664,358 664,357 - 4,000,000 Minimal 67941 - 15,064,878 - - - 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 - - - 9,700,000 Minimal 68573 - 21,252 21,251 - - 200,000 Minimal 68557 - 3,069,235 3,069,235 - - 8,905,255 Minimal 71050 - 836 - - - 15,853,000 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 - 3,000,000 11,314,000 - 7,334,184 28,364,000 Minimal 67930 3,000,000 4,550,000 - - - 7,800,000 Minimal 71078 700,000 700,000 - - 992,932 2,700,000 Minimal 71065 - 4,000,000 4,000,000 4,000,000 6,111,050 20,000,000 Minimal 67920 - - 2,200,000 3,361,074 - 8,000,000 Minimal 68561 - 3,000,000 2,481,401 - - 8,000,000 Minimal 68572 - 2,000,000 2,000,000 2,000,000 177,285 10,000,000 Minimal 68582 - - 214,416 214,417 - 4,000,000 Minimal 68592 - 860,000 - - - 2,060,000 Minimal 67935 4,650,000 43,057,320 26,639,056 10,718,685 14,897,692 174,815,658 - - - - 22,400,000 22,400,000 Minimal Unassigned - 200,000 - - - 200,000 (10,000) 67924 - - - - 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 - - 31,355,000 31,555,000 4,650,000 43,257,320 26,639,056 10,718,685 46,252,692 216,432,480 City of Pomona 2023-24 Proposed Budget
18 Page #
Expended as of
2/28/23
Remaining
Budget
Proposed
2023/24
Five Year Capital Improvement Program
Traffic
~ Funded Projects ~
Traffic Signal - Countdown Pedestrian Heads 1 95,545 279,455 - Traffic Signal Improvements - Towne & Philadelphia and Garey & Philadelphia 2 749,576 232,560 - Traffic Signal Modification Project - Towne Avenue and Bonita Avenue 3 26,803 523,197 - TSSP Project 4 100,199 754,801 -
Subtotals: 972,123 1,790,013 -
~ Partially Funded Projects ~
Bike Path - San Jose Creek 5 220,252 1,553,118 - Engineering and Traffic Survey - Citywide 6 69,669 155,331 - Streetlights - Citywide (CDBG) (FY 22-23 to FY 24-25) 7 - 120,168 - Sustainable Transportation Infrastructure for Pomona East End Village Project 8 - - 90,000 Traffic Operations - Communication Upgrades II 9 - 160,985 342,595 Traffic Signal Controller Cabinet Replacement - Citywide 10 - 300,000 200,000 Traffic Signal - Fairplex Drive & Arroyo Drive 11 - 50,000 - Traffic Signal Improvements - Battery Backup System 12 23,428 492,572 - Traffic Signal Pole Replacement - Citywide 13 - 250,000 200,000 Transit Improvement Program - Gold Line 14 177,241 2,355,390 - Subtotals: 490,590 5,437,564 832,595
~ 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: 1,462,713 7,227,577 832,595 Parks & Facilities
~ Funded Projects ~
City Facilities - Roof Replacements and Repairs 1 51,282 1,136,718 - City Hall Complex Remodel and Flooring 2 268,135 123,031 - City Yard Fuel Station Repairs 3 - 150,000 - Civic Center Plaza - New Playground and Amenities 4 23,263 2,321,008 2,700,000 Council Chamber Production Facility and Equipment Upgrades 5 - 500,000 - Emergency Shelter Annex / Water Utility Access 6 1,169,505 1,024,873 - Energy Efficiency Upgrades - Pomona Public Library & Palomares Park Community Center 7 17,800 1,521,411 - Fire - New Facility 8 605 65,000 - Generator for City Emergency Operations Center - Brackett Field Airport 9 - 40,000 - Hamilton Park Renovation 10 597,572 2,104,722 - Hydration Stations Upgrades 11 195,380 307,045 - Landscape Improvements - Various Locations 12 24,163 405,837 - Library Facility Remodel 13 49,122 350,878 - Memorial Park Building Renovation and Retrofitting 14 - 300,000 - Park Improvements - ADA Accessibility Rubberized Playground Surfacing Replacement 15 603,649 64,351 - Park Improvements - Palomares Park HVAC System Replacement 16 130,000 - - Park Light Poles 17 18,906 11,094 - Park Restroom Construction and Replacment 18 1,137 2,498,863 - Parks and Facilities Master Plan 19 248,714 11,286 - Phil and Nell Soto Park 20 2,770,024 73,224 - Police Parking Lot Renovations 21 - 544,093 300,000 Police - Range Sound Mitigation 22 2,227,288 14,178 - Pomona Library Facility Improvements 23 323,203 6,019,125 - Pomona Transit Center ADA Improvements 24 9,969 990,031 800,000 VPD - Parking Lots Rehabilitation II 25 - 571,195 - Water Resources Building 26 16,362,617 22,652,948 122,618 Westmont Community Center Entryway Trellis 27 24,953 175,047 30,000 Year-Round Emergency Shelter 28 12,382,097 575,765 - Subtotals: 37,499,384 44,551,723 3,952,618
City of Pomona 2023-24 Proposed Budget
19 Pending
2023/24
Plan
2024/25
Plan
2025/26
Plan
2026/27
Plan Beyond
2027
Total Project
Cost
Impact to
Future
Operating
Project
Number
- - - - - 375,000 Minimal 68563 - - - - - 982,136 Minimal 68549 - - - - - 550,000 1,500 68580 - - - - - 855,000 Minimal 76026 - - - - - 2,762,136 - 7,886,757 - - - 9,660,127 Minimal 58072 - 24,852 - - - 249,852 Minimal 68567 1,200,000 - 292,416 292,416 - 1,905,000 Minimal 64777 - 566,850 - - - 656,850 Minimal 68583 - 146,420 - - - 650,000 Minimal 68581 - - - - 3,161,000 3,661,000 Minimal 68578 - 150,000 150,000 150,000 100,000 600,000 1,200 68564 - - - 366,000 - 882,000 Minimal 68554 - - - - 3,157,000 3,607,000 Minimal 68579 - 450,000 450,000 3,567,369 - 7,000,000 Minimal 68559 1,200,000 9,224,879 892,416 4,375,785 6,418,000 28,871,829 - 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 1,200,000 9,689,879 1,032,416 4,515,785 10,282,000 36,242,965 - - - - - 1,188,000 Minimal 71059 - - - - - 391,166 Minimal 74115 - - - - - 150,000 Minimal 71057 - - - - - 5,044,271 Minimal 71063 - - - - - 500,000 Minimal 74119 - - - - - 2,194,378 Minimal 71053 - - - - - 1,539,211 (62,480) 71077 - - - - - 65,605 Minimal 72060 - - - - - 40,000 Minimal 71068 - - - - - 2,702,294 Minimal 71070 - - - - - 502,425 Minimal 71073 - - - - - 430,000 Minimal 81059 - - - - - 400,000 Minimal 74118 - - - - - 300,000 20,720 71084 - - - - - 668,000 Minimal 71074 - - - - - 130,000 Minimal 71075 - - - - - 30,000 Minimal 68569 - - - - - 2,500,000 Minimal 71079 - - - - - 260,000 Minimal 71072 - - - - - 2,843,248 22,000 71040 - - - - - 844,093 Minimal 71083 - - - - - 2,241,466 Minimal 51308 - - - - - 6,342,328 Minimal 74120 - - - - - 1,800,000 Minimal 67938 - - - - - 571,195 Minimal 71081 - - - - - 39,138,183 (15,000) 93135 - - - - - 230,000 Minimal 71071 - - - - - 12,957,862 1,000,000 71044 - - - - - 86,003,725 City of Pomona 2023-24 Proposed Budget
20 Page #
Expended as of
2/28/23
Remaining
Budget
Proposed
2023/24
Five Year Capital Improvement Program
~ Partially Funded Projects ~
ADA Improvements of Public Facilities and Parks - Citywide (FY 21-22) 29 - 4,840 - Community Center and Swimming Pool Upgrades 30 150,526 149,474 - Downtown Parking Structures 31 576,005 14,094,834 - Fleet Shop Vehicle Hoist Replacements 32 338,114 411,886 - Measure A Park Improvements - Citywide 33 - 1,574,220 - 1,064,645 16,235,254 -
~ Unfunded Projects ~
ADA Improvements of Public Facilities and Parks - Citywide (FY 22-23) - - - - ADA Improvements of Public Facilities and Parks - Citywide (FY 23-24) - - - - 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: 38,564,029 60,786,977 3,952,618 Water
~ Funded Projects ~
Annual Water Main Replacements 1 210,832 1,338,393 - Canon Waterline Rehabilitation 2 - - 300,000 Electrical Improvements and Upgrades Phase I 3 - 1,000,000 - Pipeline Replacement Phase I 4 445,622 1,054,378 - Recycled Water - Infrastructure Rehabilitation 5 99,150 150,850 - Reservoir Assessment and Rehabilitation Design - Various Locations 6 68,457 381,543 - Reservoir/Treatment/Production Rehabilitation 7 244,014 4,029,986 - Water Main Replacements - Design 8 53,625 346,375 - Water Mains - Ellen Place 9 30,813 376,434 - Water Treatment - Volatile Organic Compound Treatment Plant 10 - - 2,500,000 Well Rehabilitations Phase I 11 35,561 464,439 - Subtotals: 1,188,074 9,142,398 2,800,000
~ Unfunded Projects ~
Pipeline Replacements (FY 24-25) - - - - Pipeline Replacements (FY 25-26) - - - - Reservoir 2C Recoat - - - - Reservoir 6 Roof Replacement - - - - Well Rehabilitations (FY 24-25) - - - - Well Rehabilitations (FY 25-26) - - - - Subtotals: - - - Water Category Totals: 1,188,074 9,142,398 2,800,000 Sewer
~ Funded Projects ~
Sewer Force Mains - Pumping Plants 1, 2 and 3 Design 1 159,634 163,890 101,876 Sewer Main Replacements - Design 2 139,752 460,248 - Sewer Pipeline Condition Assessment 3 - 500,000 - Sewer Pipeline Replacement - Citywide (Phase IV) 4 4,196,719 375,670 - Sewer Category Totals: 4,496,105 1,499,808 101,876 Storm Drains
~ Funded Projects ~
Drainage Master Plan 1 77,300 438,020 - Fairplex Stormwater Capture 2 1,984 2,898,016 - Storm Drain Inlet Full Capture Trash Devices 3 235,131 68,369 - Subtotals: 314,415 3,404,405 -
City of Pomona 2023-24 Proposed Budget
21 Pending
2023/24
Plan
2024/25
Plan
2025/26
Plan
2026/27
Plan Beyond
2027
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 - 500,000 775,780 500,000 - 3,350,000 Minimal 71080 - 1,048,781 1,124,562 500,000 2,131,321 22,104,563 - - - - 1,950,000 1,950,000 Minimal Unassigned - - - - 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 - 7,900,000 9,822,423 - 2,789,573 1,306,193 500,000 10,031,321 117,930,711 - - - - - 1,549,225 Minimal 95022 - - - - - 300,000 Minimal 95086 - - - - - 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 - - - - - 2,500,000 530,000 95087 - - - - - 500,000 15,000 95085 - - - - - 13,130,472 - - 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 - 3,000,000 2,500,000 1,800,000 - 7,300,000 - 3,000,000 2,500,000 1,800,000 - 20,430,472 - - - - - 425,400 Minimal 86023 - - - - - 600,000 Minimal 86025 - - - - - 500,000 300,000 86026 - - - - - 4,572,389 Minimal 86022 - - - - - 6,097,789 - - - - - 515,320 Minimal 81053 - - - - - 2,900,000 Minimal 81060 - - - - - 303,500 Minimal 81057 - - - - - 3,718,820 City of Pomona 2023-24 Proposed Budget
22 Page #
Expended as of
2/28/23
Remaining
Budget
Proposed
2023/24
Five Year Capital Improvement Program
~ Partially Funded Projects ~
Flood Resilience Infrastructure 4 - - 150,000 Multi-Benefit Stormwater Optimization and Infrastructure 5 344 599,656 - Pedley Spreading Grounds - Pond Enhancements 6 289,711 1,576,269 1,900,000 Storm Water Lift Stations Rehabilitation 7 67,860 407,140 900,000 Subtotals: 357,915 2,583,065 2,950,000 ~ 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: 785,463 5,987,470 2,950,000 Miscellaneous Capital Projects
~ Funded Projects ~
City Lot Remediation 1 4,746,986 1,815,097 - Financial Software Project 2 630,386 217,231 - Technology - Utility Customer Information System Upgrade 3 - - 732,500 Technology - Work Order and Management System 4 28,532 990,972 - Subtotals: 5,405,904 3,023,300 732,500
~ Partially Funded Projects ~
Underground Storage Tanks - Work and Removal Plans 5 121,629 28,371 75,000 Subtotals: 121,629 28,371 75,000 Miscellaneous Category Totals: 5,527,533 3,051,671 807,500 Grand Total - All Categories: 78,200,477 135,271,063 22,607,594 City of Pomona 2023-24 Proposed Budget
23 Pending
2023/24
Plan
2024/25
Plan
2025/26
Plan
2026/27
Plan Beyond
2027
Total Project
Cost
Impact to
Future
Operating
Project
Number
- 350,000 350,000 350,000 - 1,200,000 Minimal 81061 - 400,000 - - - 1,000,000 Minimal 81062 - 1,238,820 - - - 5,004,800 Minimal 81058 - 1,300,000 1,200,000 700,000 - 4,575,000 Minimal 81056 - 3,288,820 1,550,000 1,050,000 - 11,779,800 - - - - 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 - 3,288,820 1,550,000 1,050,000 9,594,867 25,206,620 - - - - - 6,562,083 Minimal 71021 - - - - - 847,617 Minimal 71048 - - - - - 732,500 16,000 71085 - - - - - 1,019,504 Minimal 71060 - - - - - 9,161,704 - 25,000 - - - 250,000 Minimal 71061 - 25,000 - - - 250,000 - 25,000 - - - 9,411,704 5,850,000 62,050,592 33,027,665 18,584,470 76,160,880 431,752,741 This page intentionally left blank
5/1/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 9:32:01AMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END
ESTIM
ATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0000 AL

L DEPARTMENTS
40010 18,730,179.47 18,752,358.30 20,566,588 1 1,805,945.71 20,566,588 21,731,000Secured Property Tax 57% 100% 6% 40013 18,846,955.00 19,146,146.00 21,008,969 10,508,285.00 21,008,969 22,158,000Property Tax In-Lieu of VLF 50% 100% 5% 40014 1,525,466.20 1,592,070.44 1,650,000 882,168.93 1,767,541 1,765,000SB211 Pass Thru 53% 107% 7% 40017 2,850,193.83 1,860,834.92 2,700,000 906,077.55 2,187,320 2,887,000Residual RPTTF Revenue 34% 81% 7% 40020 826,368.19 748,679.14 604,834 642,243.90 642,244 670,000Unsecured Property Tax 106% 106% 11% 40027 88,148.54 84,902.39 85,000 43,067.78 86,136 87,000Homeowners Exemption 51% 101% 2% 40030 747,741.66 822,395.45 400,000 565,518.13 600,000 651,000Prior Yr & Supplementals 141% 150% 63% 40031 56,319.26 63,811.54 30,000 50,668.41 50,669 48,000Property Tax Penalties 169% 169% 60% 49,997,00043,671,372.15 43,071,198.18 47,045,391 25,403,975.41 46,909,467All Property Taxes 0% 103% 6 % 40080 18,660,561.31 23,306,538.22 21,783,922 12,787,303.47 24,210,614 23,400,000Sales & Use Tax 59% 111% 7% 40086 1,846,292.19 2,110,400.87 1,850,000 1,291,117.59 2,179,700 2,214,0001/2 Cent Sales Tax - PSAF 70% 118% 20% 40121 13,833,879.35 16,812,736.14 16,480,000 8,946,356.21 16,853,016 16,853,000Transaction&Use Tax-Measure PG 54% 102% 2% 42,467,00034,340,732.85 42,229,675.23 40,
113,922 23,024,777.27 43,243,330All Sales & Use Tax 0% 103% 6 % 40106 8,950,530.14 10,172,032.41 8,200,000 8,611,393.45 10,500,000 10,250,000Utility Users Tax-Electricity 105% 128% 25% 40107 2,120,155.10 2,632,955.48 2,250,000 2,127,023.20 2,800,000 3,110,000Utility Users Tax-Gas 95% 124% 38% 40108 2,294,876.13 2,228,081.51 2,200,000 1,523,520.96 2,200,000 2,300,000Utility Users Tax-Telecomm 69% 100% 5% 40109 2,836,791.26 3,028,628.69 3,000,000 1,999,870.63 3,000,000 3,200,000Utlity Users Tax-Water 67% 100% 7% 40112 340,490.00 345,594.00 368,403 358,924.00 358,924 377,000Utility Users Tax-Max/Mini 97% 97% 2% 19,237,00016,542,842.63 18,407,292.09 16,018,403 14,620,732.24 18,858,924All Utility Tax 0% 103% 20 % 40060 4,173,402.09 4,591,937.68 4,400,000 4,005,153.50 4,400,000 4,825,000Business Licenses 91% 100% 10% 40082 2,181,603.04 2,593,896.29 2,300,000 1,710,084.29 2,300,000 2,300,000Transient Occupancy Tax 74% 100% 0% 40083 0.00 4,276.78 3,000 1,202.88 1,000 2,000Amusement Tax 40% 33% 33-% 40084 2,059,906.20 3,429,013.38 1,825,000 1,632,489.30 3,450,000 3,000,000Property Transfer Tax 89% 189% 64% 40145 1,670.82 1,766.82 1,675 807.14 1,675 1,800BusLic SB1186/AB1379 Adm Fee 48% 100% 7% 40200 1,724,047.84 1,913,980.45 1,700,000 383,758.42 1,700,000 1,900,000Franchise Fees-General 23% 100% 12% 40203 3,271,476.07 3,588,014.57 3,250,000 1,947,664.13 3,250,000 4,319,000Franchise Fees-Refuse Haulers 60% 100% 33% 40213 139,200.00 130,850.00 125,000 76,300.00 125,000 125,000Franchise Fees- Tow 61% 100% 0%
40431 0.00 2,108,764.10 2,600,000 1,966,503.10 2,900,000 3,400,000Cannabis Business Tax(Mesr PC) 76% 112% 31% 40691 18,343.67 21,730.02 18,500 18,004.78 20,000 21,000Business License Admin Fee 97% 108% 14% 19,893,80013,569,649.73 18,384,230.09 16,223,175 11,741,967.54 18,147,675All Other Taxes 0% 103% 23 % 40063 288,461.01 234,155.39 250,000 341,858.09 375,000 275,000Business Lic Penalties 137% 150% 10% 40217 65.84 467,690.25 400,000 451,124.89 550,000 400,000Utility Billing Late Fees 113% 138% 0% 40230 1,451.57 10,296.46 5,000 11,889.02 13,000 5,000Fines 238% 260% 0% 1 5/1/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 9:32:01AMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END
ESTIM
ATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
40231 21,759.37 10,703.05 17,000 52,770.23 52,771 17,000Municipal Court Fines 310% 310% 0% 40235 249,585.70 278,361.33 135,000 1
12,297.09 140,000 140,000Code Enforcement Citations 83% 104% 4% 40237 654,295.29 737,096.86 734,600 663,679.21 777,400 734,600Parking Violations 90% 106% 0% 40238 216,276.39 397,645.48 533,000 12,541.10 50,000 533,000Parking Viol Late Fines 2% 9% 0% 40280 200,783.13 244,617.69 194,924 139,035.52 194,924 194,924Traffic Safety Fines 71% 100% 0% 2,299,5241,632,546.62 2,380,566.51 2,269,524 1,785,195.15 2,153,095All Fines 0% 103% 1 % 40021 197,903.16 212,584.56 200,000 141,041.99 200,000 200,000Lease-Wireless Comm Eq 71% 100% 0% 40042 0.00 3,664.24 0 0.00 0 0Lease Revenue - GASB 87 0% 0% 0% 40190 7.00 3,233.00 7 0.00 7 7Rentals - Property 0% 100% 0% 40191 1,565.99 13,256.39 23,500 11,373.45 23,500 24,500Rentals - Facilities 48% 100% 4% 40224 217,360.50 258,516.58 224,527 352,519.05 224,527 1,429,711Investment Earnings-Pooled Csh 157% 100% 537% 40246 4,835.03 2,048,306.02 0 1,872,108.26 0 0GASB 31 Adjustment 0% 0% 0% 40247 0.00 6,499.90 0 0.00 0 0Interest Earnings - GASB 87 0% 0% 0% 1,654,218412,001.62 1,557,017.35 448,034 2,377,042.75 448,034All Rev from Use of $ & Prop 0% 103% 269 % 40210 113,548.38 174,811.78 115,000 156,058.59 156,059 145,000Motor Vehicle In-Lieu Tax 136% 136% 26% 145,000113,548.38 174,811.78 115,000 156,058.59 156,059All Intergovernmental Taxes 0% 103% 26 % 40171 21,058.56 35,894.44 77,000 8,545.20 66,000 77,000Police Training Fees (POST) 11% 86% 0% 40389 71,719.00 139,898.00 70,000 132,155.00 132,155 72,000Mandated Cost Reimb 189% 189% 3% 40640 0.00 231.71 0 0.00 0 0Prisoner Housing Pgm 0% 0% 0% 40873 0.00 3,790.00 6,428 6,638.00 8,000 5,000Grant-State 103% 124% 22-% 40875 0.00 67,368.75 0 0.00 0 0Grant-Federal 0% 0% 0%
40905 1,911,546.00 0.00 0 0.00 0 0Corona Virus Relief Funds 0% 0% 0% 40945 0.00 0.00 3,150,000 0.00 3,150,000 0Prop A Exchange 0% 100% 0% 154,0002,004,323.56 247,182.90 3,303,428 147,338.20 3,356,155All Other Intergovernmental 0% 103% 95-% 40046 653.00 0.00 0 0.00 0 0Adult Entertainment Permits 0% 0% 0% 40048 5,940.25 8,910.00 7,920 5,276.50 7,920 8,000Entertainment Permit 67% 100% 1% 40061 406,693.76 569,394.67 400,000 858,964.63 1,270,000 1,270,000Contractor's Job Fee 215% 318% 218% 40064 13,685.59 66,102.47 50,000 77,261.13 100,000 100,000Pari-Mutuel 155% 200% 100% 40297 0.00 0.00 30,000 5,797.00 10,000 30,000CCW License Fee 19% 33% 0% 1,408,000398,295.42 644,407.14 487,920 947,299.26 1,387,920All Licenses 0% 103% 189 % 40054 456.00 457.50 200 242.25 300 200Food Vendor Permits 121% 150% 0% 40090 1,541,952.33 2,118,062.87 2,000,000 2,280,411.77 2,900,000 2,000,000Building Permits 114% 145% 0% 40250 143,197.91 176,109.29 200,000 112,528.20 200,000 200,000Engineering Permits 56% 100% 0% 40251 154,633.70 4,994.44 8,000 4,016.52 8,000 8,000Cannabis Permit Fee 50% 100% 0% 2 5/1/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 9:32:01AMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END
ESTIM
ATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
40259 1,079.00 1,309.85 500 514.70 600 500VFH Operator Permit 103% 120% 0% 40260 2,357.00 169,433.45 0 636.00 100,000 100,000Fire Permits & Inspections 0% 0% 0% 40266 629.00 1,253.50 100 0.00 100 100VFH Driver Permit 0% 100% 0% 40282 71,180.00 46,704.00 150,000 7,450.00 50,000 50,000Alarm Permit Fees 5% 33% 67-% 2,358,8001,915,484.94 2,518,324.90 2,358,800 2,405,799.44 3,259,000All Permits 0% 103% 0 % 40050 1,339,361.97 2,367,715.67 3,200,000 1,725,444.27 2,500,000 2,800,000Plan Check Fee 54% 78% 13-% 40055 892.00 367.00 600 373.00 600 600Food
Vendor Veh Insp 62% 100% 0%
40111 0.00 373,890.05 145,000 45,072.00 145,000 145,000Parking Fees-Fairplex 31% 100% 0% 40115 212,301.15 585,979.10 473,000 454,807.80 600,000 650,000Admin Review Fee 96% 127% 37% 40116 83,160.00 89,600.00 125,000 107,520.00 125,000 125,000On Street Parking Permits 86% 100% 0% 40120 67,438.85 115,248.04 35,000 23,589.80 35,000 40,000Abate Hazardous Bldg 67% 100% 14% 40125 292,889.56 266,540.07 331,091 102,485.29 300,000 260,000Major Review Fee 31% 91% 21-% 40140 35.00 0.00 10,000 0.00 0 5,000Passport Acceptance Fee 0% 0% 50-% 40155 1,000,000.00 999,999.99 1,000,000 244,732.59 1,000,000 1,000,000Host Fee - GCR 24% 100% 0% 40156 0.00 0.00 0 0.00 0 1,100,000Host Fee - Athens 0% 0% 0% 40427 302,489.82 396,860.15 350,000 1,193,820.57 1,750,000 1,750,000New Construction Tax 341% 500% 400% 40660 7,344.00 4,080.00 15,000 10,608.00 15,000 15,000Vacant Property Reg Fee 71% 100% 0% 40670 0.00 7,521.00 0 0.00 0 0Inspection Fees 0% 0% 0%
40680 30.00 2,815.00 1,000 1,571.60 2,800 4,000Custodial Fees 157% 280% 300% 40692 0.00 1,083.50 4,000 117.75 4,000 4,000CUP Inspection Drawdown Fee 3% 100% 0% 7,898,6003,305,882.35 5,196,657.57 5,689,691 3,910,142.67 6,477,400All Fees 0% 103% 39 % 40225 597.91 2,073.54 0 845.93 846 500Bad Debt Collected 0% 0% 0% 40226 304.75 368.95 300 219.87 300 300Miscellaneous Income 73% 100% 0% 40423 583,558.42 1,424,795.45 1,000,000 91,106.58 1,000,000 1,000,000Paramedic Pass Thru 9% 100% 0% 40424 1,609.54 50.00 2,000 300.00 2,300 2,000Damage to City Property 15% 115% 0% 40530 688.59 400.81 0 4,589.03 4,590 0Over & Short 0% 0% 0% 40842 19,956.57 1,858.97 13,000 741,254.00 754,254 13,000Ins Recovery 5,702% 5,802% 0% 40845 21,766.71 0.00 22,000 2,178.46 2,179 0Donations 10% 10% 0% 40910 289,673.06 17,999.55 55,024 36,192.28 37,000 62,000Project/Program Revenue 66% 67% 13% 40925 1,501.45 2,710.26 15,000 0.00 15,000 15,000Release of Pol Held Funds 0% 100% 0% 40930 0.00 0.00 20,000 0.00 0 0Reimbursement 0% 0% 0%
40931 210,185.56 0.00 0 0.00 0 0Reimbursement from LA County 0% 0% 0% 42330 109,441.48 27,944.98 2,000 619.47 2,000 2,000Restitution/Settlement 31% 100% 0% 49001 23,162.47 0.00 0 0.00 0 0NCR Prior Years Revenues 0% 0% 0% 1,094,8001,216,121.57 1,478,202.51 1,129,324 877,305.62 1,818,469All Other Misc Revenue 0% 103% 3-% 3 5/1/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 9:32:01AMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END
ESTIM
ATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
40170 94,446.73 43,993.86 67,660 47,788.72 67,660 67,660Police Revenues 71% 100% 0% 40174 10,500.00 7,406.50 12,153 1,875.00 12,153 12,153Firing Range Fees 15% 100% 0% 40175 81,758.72 93,868.81 127,920 66,733.36 127,920 127,920Jail Booking Fees 52% 100% 0% 40177 488,086.86 1,006,736.91 1,801,700 359,400.90 1,479,700 1,562,700Reimbursable Services 20% 82% 13-% 40185 1
1,848.75 95,992.69 21,320 12,091.33 21,320 21,320DUI Cost Recovery 57% 100% 0% 40284 224,961.80 236,071.05 223,860 132,121.05 223,860 223,860Processing Fees-Police 59% 100% 0% 40330 217,877.03 408,292.36 500,000 400,808.81 600,000 600,000Sale of service 80% 120% 20% 40360 37,664.00 20,110.00 20,000 23,796.85 40,000 40,000Street/Engr Misc 119% 200% 100% 40380 75,582.24 137,946.54 31,040 119,266.00 126,420 62,780All Other Revenues 384% 407% 102% 40450 0.00 4,053.07 0 0.00 0 0Traffic Div Revenue 0% 0% 0% 40510 8,069.50 15,366.11 22,000 23,309.92 30,000 37,500Swimming Pool Revenue 106% 136% 70% 40560 0.00 0.00 0 0.00 0 1,000Senior Dances 0% 0% 0%
40610 32,796.50 67,995.95 45,000 73,793.50 95,000 40,000Municipal Sports Revenue 164% 211% 11-% 40611 1,120.00 5,960.00 7,000 2,480.00 4,000 7,000Swim Lessons 35% 57% 0% 40620 30.00 0.00 0 0.00 0 0Non Resident Library Card 0% 0% 0% 40621 168,000.00 176,400.00 176,400 117,600.00 176,400 176,400DPOA Services 67% 100% 0% 40625 200,000.00 100,000.00 100,000 100,000.00 100,000 100,000Code Enforcement Svcs 100% 100% 0% 40916 636,623.32 880,253.20 1,014,775 405,917.20 1,014,737 1,014,737Reimbursement fr Other Agency 40% 100% 0% 4,095,0302,289,365.45 3,085,542.53 4,170,828 1,886,982.64 4,119,170All Charges for Services 0% 103% 2-% 80702 1,781,235.00 1,764,499.12 1,850,692 925,346.00 1,850,692 1,850,692Transfer From Water Fund 50% 100% 0% 80723 50,078.03 0.00 0 0.00 0 0Transfer From Other Funds 0% 0% 0% 80881 0.00 1,444,374.17 7,255,507 99,158.01 337,355 0Trnsf frm American Rescue Plan 1% 5% 0% 1,850,6921,831,313.03 3,208,873.29 9,106,199 1,024,504.01 2,188,047All Transfers In 0% 103% 80-% 80400 17,040.00 19,604.00 7,550 950.00 950 0Sale of Capital Assets 13% 13% 0% 017,040.00 19,604.00 7,550 950.00 950All Other Financing Sources 0% 103% 0 % 123,260,520.30 139,489,551.37 148,487,189.00 90,310,070.79 0% 152,523,695 103% 154,553,464 4 %T otal Revenue Proposed Staffing Changes 0.00 0 0.00 0 1,033,866 51006 0%0%0.00 0% Earnings & Benefits 48,339,514.94 49,743,039 33,992,291.71 47,004,915 55,542,082 51012 12%94%44,400,682.05 68% All Overtime - Non Sworn 1,156,466.49 996,735 839,779.94 1,091,971 1,016,497 51030 2%1 10%984,192.73 84%
Holiday - Sworn 332,242.46 326,501 318,567.08 355,160 333,501 51032 2%109%293,883.86 98% Overtime-Police Sworn 3,437,893.82 2,135,541 2,831,570.97 3,716,515 1,660,789 51039 22-%174%2,392,153.05 133% Hourly 2,020,875.20 2,384,017 1,268,714.02 2,039,403 2,927,311 51040 23%86%1,425,842.44 53% Holiday - Non Sworn 206,264.54 191,479 143,161.48 202,079 191,605 51042 0%106%138,198.17 75% Fair-Fairplex 532,669.83 610,000 2,562.83 610,000 610,000 51045 0%100%0.00 0% 4 5/1/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 9:32:01AMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END
ESTIM
ATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Overtime-Special (Reimb) 364,562.88 581,000 324,576.73 543,000 581,000 51046 0%93%366,675.10 56% Fair-City 1
12,295.16 117,000 124.03 117,000 117,000 51050 0%100%0.00 0% Overtime-Court 78,612.39 100,000 77,109.05 100,000 100,000 51052 0%100%67,454.34 77% Retirement/Termination Payout 595,954.54 1,119,989 1,022,754.38 1,221,215 300,000 51059 73-%109%878,819.25 91% Callback Pay 18,214.35 10,750 6,183.43 11,150 10,250 51066 5-%104%8,903.18 58% Standby - Sworn 620,299.40 364,610 274,691.84 362,789 357,700 51071 2-%100%214,364.28 75% Total Buybacks 149,982.94 294,817 179,290.59 179,304 304,924 51080 3%61%218,644.30 61% Vacancy Factor 0.00 350,000- 0.00 0 1,300,000-59994 271%0%0.00 0% 51,389,812.75 57,965,848.94 58,625,478 41,281,378.08 57,554,501 63,786,525 Total Staffing 9%70% 98% Principal Paid 0.00 197,989 98,993.60 138,510 79,032 52968 60-%70%0.00 50%

0.00 0.00 197,989 98,993.60 138,510 79,032 Total Debt Service 60-%50% 70% Temporary Agency Svcs 0.00 41,559 8,525.00 33,921 7,200 51055 83-%82%0.00 21% Office Supplies 120,209.87 167,107 96,245.10 166,584 179,690 52060 8%100%139,888.28 58% Postage 43,861.31 59,258 24,922.70 59,230 58,258 52063 2-%100%50,187.37 42% Printing & Copying 101,862.69 213,081 34,544.44 219,818 238,207 52064 12%103%83,383.96 16% Other Expense 18,587.01 113,984 22,002.45 37,484 31,270 52080 73-%33%12,699.58 19% Other General Expense 2,434.67 10,232 1,016.53 5,500 2,500 52082 76-%54%550.74 10% Misc Helicopter Expense 29,885.51 36,000 0.00 36,000 36,000 52088 0%100%0.00 0% Mileage Reimbursement 1,705.52 6,075 1,864.66 6,125 8,031 52090 32%101%466.88 31% Other Rentals 115,882.97 126,786 89,971.90 126,786 128,014 52110 1%100%128,659.04 71% Prof Development - Training 63,088.59 125,685 62,127.16 126,450 197,920 52130 57%101%14,245.91 49% Dues, Subscriptions & Certs 127,630.44 149,295 118,166.95 148,945 162,220 52140 9%100%96,527.21 79% Advertising - Personnel 3,365.00 6,000 2,065.00 6,000 6,000 52162 0%100%1,928.00 34% Building and Yard Repairs 243,695.80 648,722 307,046.03 685,486 253,500 52170 61-%106%223,278.33 47% Vandalism Repair/Replacement 0.00 0 0.00 0 7,500 52173 0%0%0.00 0% Chamber of Commerce 50,000.00 50,000 25,000.00 50,000 50,000 52188 0%100%50,000.00 50% 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 2,018.71 10,000 2,235.19 10,000 11,336 52190 13%100%128.76 22% Advertising 25,904.96 18,210 11,028.17 18,210 21,810 52191 20%100%21,715.69 61% Performance/Artist Fee 3,243.00 12,741 7,644.74 12,741 15,000 52196 18%100%0.00 60% Public Relations/Info 1,189.72 0 0.00 0 0 52197 0%0%0.00 0% 5 5/1/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 9:32:01AMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END
ESTIM
ATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Janitorial Supplies 37,858.02 42,250 26,400.19 42,250 42,250 52210 0%100%31,709.48 62% Playground
Area/Equip 28,654.42 50,000 2,142.64 50,000 55,000 52262 10%100%57,775.37 4% Appraisal Services 0.00 1,500 0.00 1,500 1,500 52277 0%100%0.00 0% City Code Update/Printing 782.50 12,000 395.00 10,441 12,000 52280 0%87%9,645.13 3% Consultant Services 0.00 0 0.00 0 0 52281 0%0%316,173.06 0% Special Programs 52,141.67 82,480 55,403.66 81,680 83,280 52282 1%99%42,568.47 67% Controllable Contract Services 1,461,585.47 3,004,732 1,254,484.77 2,842,107 3,166,504 52285 5%95%733,082.47 42% Auction Expenses 0.00 50 0.00 0 50 52286 0%0%0.00 0%
Meritorius Service Awards 1,983.43 34,000 3,846.88 34,000 15,000 52291 56-%100%3,969.72 11% OES 146,338.96 78,011 8,833.15 78,011 0 52310 0%100%139,804.33 11% Employee Relations Committee 12,875.92 25,000 1,068.88 25,000 25,000 52311 0%100%7,069.13 4% Outside Legal Services 186,883.79 374,800 85,988.59 236,800 381,800 52323 2%63%70,095.20 23% Radio Repairs 12,107.01 12,112 10,830.70 12,112 12,112 52330 0%100%12,023.89 89% Departmental Expense 6,501.10 526,025 13,922.26 108,591 669,992 52350 27%21%2,173.76 3% Prisoner Meals 22,600.06 46,850 14,235.34 46,850 51,850 52354 11%100%22,695.13 30% Uniforms 1,447.12 1,859 1,079.49 1,859 1,859 52375 0%100%1,157.53 58% Vehicle Maintenance/Repair 2,351.91 3,000 0.00 3,000 3,000 52380 0%100%0.00 0% Equipment Maint/Repair 29,275.72 24,200 2,896.59 24,200 24,200 52381 0%100%16,853.44 12% Towing Non-City Veh 2,235.00 3,000 1,111.00 3,000 3,000 52385 0%100%3,429.00 37% Small Tools & Equipment 175,089.08 463,191 122,258.56 489,380 129,992 52402 72-%106%139,858.95 26% Computer Related Acquisitions 132,367.03 599,765 124,259.54 581,826 206,126 52403 66-%97%224,879.77 21% Helicopter Maintenance 60,301.63 62,000 32,000.00 62,000 77,700 52415 25%100%250,233.64 52% Vehicle Expense-Outside Vendor 180,245.69 207,595 124,413.38 207,595 157,595 52425 24-%100%127,481.05 60% Other Supplies/Materials 41,972.36 74,675 28,976.49 73,175 64,725 52430 13-%98%108,830.46 39% Supplies-Officers 52,240.04 88,100 44,607.84 88,100 55,100 52431 37-%100%67,203.19 51% Range Expense 20,203.82 117,000 113,240.40 121,000 117,000 52440 0%103%171,106.25 97% Small Equip-Special/Safety 6,174.88 8,400 0.00 8,400 8,400 52450 0%100%888.45 0% POST Training 70,835.78 77,000 68,763.05 77,000 77,000 52458 0%100%70,202.35 89% In-Service Training 86,190.87 106,225 83,298.23 109,225 129,225 52460 22%103%33,560.44 78% Other Training 0.00 8,500 0.00 500 8,500 52462 0%6%0.00 0% Fitness For Duty 0.00 3,000 2,200.00 3,000 3,000 52466 0%100%0.00 73% Extradition Expense 0.00 3,250 0.00 3,250 3,250 52470 0%100%2,097.59 0% Fire Alarm Ex & Repair 663.54 1,847 183.22 1,847 1,847 52480 0%100%1,271.59 10% Swimming Pool Supplies 54,786.81 64,000 36,965.64 62,580 69,000 52491 8%98%16,398.90 58% Fingerprint Expense 9,672.00 16,500 7,995.00 16,750 26,750 52540 62%102%8,289.00 48% 6 5/1/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 9:32:01AMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END
ESTIM
ATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Physical/Mental Exams 39,365.00 36,500 21,150.00 36,500 36,500 52541 0%100%25,187.00 58% Recruitment
Testing 10,203.82 14,000 6,347.32 14,000 14,000 52545 0%100%7,259.15 45% General Maint & Repairs 226,407.89 272,037 172,220.21 322,050 353,200 52580 30%118%124,154.28 63% Office Equip Maint/Repair 25,975.39 38,235 18,936.81 37,530 45,281 52581 18%98%24,330.55 50% Property Maintenance & Repairs 490.00 2,500 0.00 1,000 2,500 52585 0%40%625.00 0% Library Books 35,105.40 51,428 24,120.51 51,428 72,400 52610 41%100%21,190.15 47% Serials 2,439.89 2,500 2,481.14 2,500 2,500 52615 0%100%1,998.18 99% Activity Program Supplies 43,275.92 88,748 50,428.75 107,748 142,837 52620 61%121%60,359.36 57% Art Registery 0.00 300 0.00 0 300 52621 0%0%0.00 0%
Recreation Trip Transportation 0.00 0 0.00 0 50,000 52623 0%0%0.00 0% Safety Supplies 150.00 750 0.00 750 750 52645 0%100%0.00 0% Canine Program 26,035.79 20,000 9,656.55 20,000 20,000 52650 0%100%20,272.84 48% Photographic Expense 0.00 3,000 0.00 3,000 3,000 52670 0%100%2,937.46 0% Uniform Related Expense 97,421.42 101,000 58,912.78 101,000 66,000 52675 35-%100%34,855.76 58% Police Commission Support 15,150.00 185,000 18,097.50 50,000 185,000 52691 0%27%0.00 10% Trees, Shrubs & Seeds 1,295.44 10,000 3,018.10 10,000 20,000 52720 100%100%0.00 30% Bed Linen & Supplies 12,018.06 18,200 4,934.78 18,200 18,200 52740 0%100%9,586.04 27% Equipment Rental 0.00 550 427.25 550 550 52800 0%100%290.08 78% Electronic Access 19,924.00 37,000 21,348.20 37,000 62,400 52840 69%100%22,553.58 58% Safety Training & Equip 2,635.50 9,870 1,844.44 10,100 9,200 52902 7-%102%1,374.51 19% Weed Abatement 24,700.00 20,000 19,998.00 20,000 30,000 52920 50%100%0.00 100% Cont-Tree Trim CW Extrodinary 93,010.00 168,000 150,260.00 168,000 200,000 52927 19%100%109,099.15 89% Contract - Swim Operations 161,599.24 289,608 155,661.08 294,608 302,862 52929 5%102%59,636.15 54% Contract - Bldg & Safety 2,509,231.62 2,834,763 2,139,575.64 2,846,563 600,000 52930 79-%100%1,581,686.04 75% Contract - Tree Maint 117,239.62 303,716 120,847.00 303,716 304,000 52931 0%100%129,955.78 40% Contract - Landscape Maint 1,585,217.19 1,595,900 1,063,045.90 1,595,900 1,622,900 52932 2%100%1,157,421.40 67% Contract - Sweeping 47,000.00 47,000 27,495.45 47,000 0 52934 0%100%47,000.00 59% Contract - Security 288,036.50 463,005 211,355.57 495,668 792,695 52937 71%107%250,012.37 46% Contract - Bldg Automation 30,900.00 147,795 37,425.00 97,795 89,976 52938 39-%66%15,619.00 25% Abate Hazardous Buildings 30,775.40 72,000 42,585.76 72,000 60,000 52940 17-%100%43,390.00 59% Contract - City Attorney 930,237.24 1,290,510 566,616.60 1,290,510 1,310,000 52945 2%100%911,546.72 44% Community Outreach 0.00 0 0.00 0 150,000 58276 0%0%0.00 0% Contingency-General 0.00 143,200 0.00 176,200 250,000 59900 75%123%0.00 0% Section 115 Trustee 0.00 0 0.00 0 1,500,000 59930 0%0%0.00 0% Catastrophic Event 0.00 0 0.00 0 300,000 59931 0%0%0.00 0% 7 5/1/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 9:32:01AMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END
ESTIM
ATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
8,253,527.04 10,301,771.73 16,359,767 8,072,496.85 15,562,625 15,790, 114 Total Controllable Exp 3-%49% 95% Off-Site Storage 5,103.45 8,000 2,982.08 8,000 8,000 52081 0%100%5,091.01 37% Conf/Misc Exp-Dist 1 20,726.00 22,488 5,109.36 22,488 23,596 52101 5%100%216.37 23% Conf/Misc Exp-Dist 2 20,726.00 22,488 16,359.32 22,488 23,596 52102 5%100%16,887.00 73% Conf/Misc Exp-Dist 3 20,726.00 22,488 11,811.20 22,488 23,596 52103 5%100%16,887.00 53% Conf/Misc Exp-Dist 4 20,726.00 22,488 10,981.11 22,488 23,596 52104 5%100%16,887.00 49% Conf/Misc Exp-Dist 5 20,726.00 22,488 4,814.32 22,488 23,596 52105 5%100%16,887.00 21% Conf/Misc Exp-Dist 6 20,726.00 22,488 4,964.40 22,488 23,596 52106 5%100%16,887.00 22% Conf/Misc Exp-Mayor 24,465.00 26,545 22,501.95 26,545 27,853 52107 5%100%20,366.00 85% Dumping Fee 33,377.89 0 0.00 0 202,299 52111 0%0%0.00 0% Conf/Misc Exp-Dist 1 0.00 0 0.00 0 0 52131 0%0%16,655.00 0% Data Communications Lines 30,218.12 52,650 17,461.54 52,650 39,650 52150 25-%100%23,879.77 33% Pub, Print Ord/Res/Legals 5,782.20 15,350 8,021.88 14,151 16,100 52160 5%92%3,094.89 52% Audit Services 29,499.80 26,971 24,464.36 26,971 25,020 52180 7-%100%22,536.50 91% Jail Booking Fees 0.00 1,000 0.00 1,000 1,000 52205 0%100%0.00 0% Required Contract Services 195,577.38 512,100 203,121.02 510,500 419,500 52274 18-%100%179,211.37 40% Registrar Services 0.00 415,000 3,733.94 391,558 600,000 52275 45%94%355,426.86 1% Hazardous Matls Compliance 2,416.64 3,320 570.24 3,320 3,320 52298 0%100%1,368.53 17% Regulatory Compliance 5,393.93 8,554 3,159.33 9,814 12,850 52299 50%115%4,289.63 37% Humane Society Contract 1,395,972.54 1,350,000 1,004,660.64 1,350,000 1,500,000 52324 11%100%850,947.00 74% Medical Services 71,837.90 140,000 90,460.88 140,000 140,000 52360 0%100%62,518.27 65% Coroners Fees 0.00 4,000 0.00 4,000 4,000 52361 0%100%0.00 0% Fuel Expense 25,963.53 43,700 22,358.69 28,700 32,200 52370 26-%66%21,275.85 51% Uniform Service 9,270.03 15,511 7,719.30 16,391 16,735 52390 8%106%6,163.73 50% Tuition Reimbursement 13,689.14 19,500 4,918.83 22,500 30,500 52461 56%115%1,600.00 25% Lease Equipment-Citywide 211,068.11 205,629 205,741.72 205,742 200,189 52572 3-%100%212,763.80 100% Fire Contract 33,135,538.00 33,490,372 25,117,778.97 33,490,372 37,034,038 52575 11%100%30,648,902.00 75% Automation Lease 769.72 4,365 2,177.98 4,365 4,500 52576 3%100%1,539.44 50% Automation-Maintenance 421,864.53 399,235 283,732.16 377,235 378,000 52588 5-%94%163,411.85 71% Election Expense 658.50 300 212.36 213 1,000 52690 233%71%3,748.30 71% Tri-City Mental Health 43,675.00 43,675 0.00 43,675 43,675 52771 0%100%43,675.00 0% Taxes - PBID 0.00 0 0.00 0 5,050 53222 0%0%0.00 0%
Property Tax Admin Fee-SB2557 253,777.48 270,000 263,279.18 263,280 270,000 53915 0%98%262,158.96 98% 8 5/1/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 9:32:01AMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END
ESTIM
ATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Uncollectible Accounts 10,403.09 0 27,865.71 27,866 20,000 58920 0%0%13,029.86 0% Permit Refunds-Prior
Year 30,697.50 0 12,059.00 12,059 0 59989 0%0%11,353.00 0% 33,019,657.99 36,081,375.48 37,190,705 27,383,021.47 37,165,835 41,177,055 Total Required Exp 11%74% 100% Gas & Electricity 1,199,782.52 1,052,734 712,693.84 1,179,444 1,246,244 52070 18%112%944,064.15 68% Water 853,149.68 853,717 417,358.88 862,667 911,775 52071 7%101%768,735.34 49% Telephone Service Expense 111,374.42 131,981 72,289.07 129,172 124,568 52121 6-%98%123,309.25 55% Desk Phone Expense 27,301.16 23,344 30,575.88 28,924 37,260 52123 60%124%0.00 131% Tel Moves/Changes/Equip 0.00 700 0.00 700 700 52126 0%100%0.00 0% Cellular Phones 70,554.46 73,990 51,479.40 79,026 83,100 52128 12%107%43,364.57 70% Air Cards 43,296.56 38,950 35,190.29 38,226 37,925 52151 3-%98%15,929.06 90% 1,895,402.37 2,305,458.80 2,175,416 1,319,587.36 2,318,159 2,441,572 Total Utilities 12%61% 107% Info Systems Allocation 1,185,303.58 1,548,269 1,161,200.97 1,548,269 2,007,877 52185 30%100%1,296,383.00 75% Claims Exp - Liab 2,582,304.00 2,237,876 1,678,406.49 2,237,876 2,781,014 52235 24%100%2,322,325.00 75% Liab Admin Alloc 2,002,606.60 2,624,464 1,975,202.28 2,624,464 3,112,667 52245 19%100%1,469,726.00 75% Unempl Admin Alloc 5,365.88 6,741 5,073.03 6,741 6,949 52246 3%100%5,478.00 75% WC Admin Alloc 565,975.87 810,540 610,052.22 810,540 968,897 52247 20%100%540,166.00 75% Fleet Operation 1,514,484.00 1,737,141 1,302,855.48 1,737,141 2,200,194 52420 27%100%1,601,324.00 75% Debt Svc Admin Alloc 27,180.33 0 0.00 0 0 53920 0%0%25,855.34 0% POB Allocation 5,647,987.00 12,326,221 9,345,655.50 12,326,221 12,711,164 53921 3%100%2,526,905.00 76% 9,788,162.34 13,531,207.26 21,291,252 16,078,445.97 21,291,252 23,788,762 Total Alloc Costs & Self Ins 12%76% 100% Admin Svc Charge - Gen Svcs 0.00 102,796 0.00 0 107,833-59901 5%0%0.00 0% Admin Svc Charge - Mayor/Cncl 118,007.00- 125,795- 62,897.50- 125,795- 131,959-59902 5%100%116,263.00- 50% Admin Svc Charge - City Clerk 57,054.00- 60,819- 30,409.50- 60,819- 63,799-59903 5%100%56,210.00- 50% Admin Svc Charge - City Atty 96,432.00- 205,592- 51,398.00- 102,796- 0 59906 0%50%95,007.00- 25% Admin Svc Charge - HR 271,268.00- 289,172- 144,586.00- 289,172- 303,341-59907 5%100%267,259.00- 50% Admin Svc Charge - Finance 465,611.00- 496,342- 248,171.00- 496,342- 520,662-59911 5%100%458,730.00- 50% Admin Svc Charge - Admin 172,530.00- 183,917- 91,958.50- 183,917- 192,929-59913 5%100%169,980.00- 50% Admin Svc Charge - Pub Works 388,197.00- 413,818- 206,909.00- 413,818- 434,095-59925 5%100%382,460.00- 50% 1,545,909.00- 1,569,099.00- 1,672,659- 836,329.50- 1,672,659- 1,754,618-Total Recovered Cost 5%0% 100% 9 5/1/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 9:32:01AMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END
ESTIM
ATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Building Improvements 0.00 13,7 11 13,710.30 13,711 0 66107 0%100%0.00 100% Furniture & Equipment 20,092.30 37,300 2,300.00 35,000 25,000 66180 33-%94%36,926.25 6% Automobiles & Trucks 441,931.23 1,634,106 256,802.99 1,634,106 1,513,278 66182 7-%100%70,851.03 16% Other Equipment 31,524.76 971,493 31,310.52 962,493 304,250 66189 69-%99%43,386.11 3% Automation Acquisitions 83,148.38 32,825 2,252.75 32,825 0 66193 0%100%31,630.50 7% Capital Prior Year Carryover 0.00 3,142 0.00 0 0 66205 0%0%0.00 0% 182,793.89 576,696.67 2,692,577 306,376.56 2,678,135 1,842,528 Total Capital 32-%11% 99% 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 Fleet Repl 289,029.00 0 0.00 0 0 89920 0%0%0.00 0% Transfer To Equip Repl 100,000.00 200,000 150,000.00 200,000 200,000 89921 0%100%80,000.00 75% Transfer to Capital Outlay 111,908.96 0 0.00 0 0 89922 0%0%0.00 0% Transfer to Debt Service 1,420,641.76 1,444,647 722,323.32 1,444,647 1,441,758 89923 0%100%1,208,840.68 50% Transfers To Other Funds 201,632.00 0 0.00 0 0 89930 0%0%0.00 0% Transfer To Grants Fund 0.00 0 0.00 0 0 89934 0%0%37,936.57 0% Transfer To Sr Citizen Nutr 90,721.22 97,560 40,370.97 97,560 97,560 89935 0%100%119,131.90 41% Transfer to Self Ins Fund 0.00 0 0.00 0 0 89956 0%0%95,577.00 0% TransfertoOtherFundsDONTUSE 2,765.41 0 0.00 0 0 89958 0%0%2,475.46 0% Transfer to CIP Project Fund 1,715,139.00 5,510,000 460,000.00 5,510,000 1,355,000 89987 75-%100%1,130,185.56 8% Transfer to Pension Oblig Bond 2,874,357.76 2,869,878 1,434,938.88 2,869,878 2,875,769 89988 0%100%2,873,806.56 50% 5,679,703.73 6,937,945.11 10,253,835 2,906,445.67 10,253,835 6,101,837 Total Transfer Out 40-%28% 100% 108,663,151.11 126,131,204.99 147,114,360 96,610,416.06 145,290,193 153,252,807 T otal Expense: 66 % 99 % 4% Net: AL L DEPARTMENTS 6,300,345.27-14,597,369.19 1,372,829 7,233,502 1,300,657 13,358,346.38 10 City of Pomona 2023-24 Proposed Budget
1302 Mayor/Council 525,070 533,123 572,729 Personnel 298,887 308,075 317,455 Operating 178,764 187,223 201,429 Utilities 984 1,036 1,443
Alloc Costs 46,435 36,789 52,402
Total 525,070 533,123 572,729
Adm Svc Chg (118,007) (125,795) (131,959) Total 407,063 407,328 440,770
Department at a Glance
~ CITY COUNCIL ~

SERVICES PROVIDEDEXPENSE BY DIVISION / FUND
Mayor/Council

GENERAL FUND EXPENSE BY CATEGORY
2021-22
Actual
2022-23
Budget
2023-24
Proposed
2021-22
Actual
2022-23
Budget
2023-24
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
56%35%
0%
9%
2019 2020 2021 2022 2023
7 7 7 7 7
4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 1:57:59PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

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

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

0.00 5,000.00 0.00 0.00 % 0 0 % 0 0 % 0Total Revenue
Earnings & Benefits 298,886.56 308,075 218,877.61 308,075 317,45551012 3%100%291,741.54 71 % All Overtime - Non Sworn 0.00 0 0.00 0 051030 0%0%1,056.33 0% Retirement/Termination Payout 0.00 0 0.00 0 051059 0%0%17,509.40 0% 310,307.27 298,886.56 308,075 218,877.61 308,075 317,455Total Staffing 3%71 % 100% Postage 0.00 0 0.00 0 052063 0%0%75.27 0%
Controllable Contract Services 29,898.95 0 0.00 0 30,00052285 0%0%0.00 0% Departmental Expense 44.09 25,750 0.00 7,500 2,00052350 92-%29%38.57 0% Small Tools & Equipment 0.00 0 130.02 130 052402 0%0%0.00 0% 113.84 29,943.04 25,750 130.02 7,630 32,000Total Controllable Exp 24%1% 30% Conf/Misc Exp-Dist 1 20,726.00 22,488 5,109.36 22,488 23,59652101 5%100%216.37 23% Conf/Misc Exp-Dist 2 20,726.00 22,488 16,359.32 22,488 23,59652102 5%100%16,887.00 73% Conf/Misc Exp-Dist 3 20,726.00 22, 488 11,811.20 22,488 23,59652103 5%100%16,887.00 53% Conf/Misc Exp-Dist 4 20,726.00 22,488 10,846.11 22,488 23,59652104 5%100%16,887.00 48% Conf/Misc Exp-Dist 5 20,726.00 22,488 4,814.32 22,488 23,59652105 5%100%16,887.00 21 % Conf/Misc Exp-Dist 6 20,726.00 22,488 4,964.40 22,488 23,59652106 5%100%16,887.00 22% Conf/Misc Exp-Mayor 24,465.00 26,545 22,501.95 26,545 27,85352107 5%100%20,366.00 85% Conf/Misc Exp-Dist 1 0.00 0 0.00 0 052131 0%0%16,655.00 0% 121,672.37 148,821.00 161,473 76,406.66 161,473 169,429Total Required Exp 5%47% 100% Telephone Service Expense 0.00 0 0.00 0 052121 0%0%402.51 0% Desk Phone Expense 457.20 386 499.46 450 79352123 105%117%0.00 129% Cellular Phones 527.04 650 364.32 650 65052128 0%100%468.53 56% 871.04 984.24 1,036 863.78 1,100 1,443Total Utilities 39%83% 106% 1 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 1:57:59PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Info Systems Allocation 13,925.38 0 0.00 0 052185 0%0%15,058.00 0% Claims Exp - Liab 0.00 0 0.00 0 16,02152235 0%0%0.00 0% Fleet Operation 0.00 0 0.00 0 052420 0%0%2,000.00 0%
POB Allocation 32,510.00 36,789 27,591.75 36,789 36,38153921 1-%100%14,539.00 75% 31,597.00 46,435.38 36,789 27,591.75 36,789 52,402Total Alloc Costs & Self Ins 42%75% 100% 464,561.52 525,070.22 533,123 323,869.82 515,067 572,729Total Expense: %61 %97 7% Net: Mayor/Council 323,869.82-464,561.52- 533,123- 515,067- 572,729-520,070.22- 2 This Page Intentionally Left Blank

City of Pomona 2023-24 Proposed Budget

EXPENSE BY DIVISION / FUND
Administration
1301 City Manager 741,744 905,150 1,137,896 1303 Economic Development 96,989 209,563 225,863 1304 Gov & Comm Affairs - - -
838,732 1,114,713 1,363,759
Other Funds
188 CalVIP Grant - 5,144,940 5,107,940
230 Vehicle Parking District 632,868 730,535 832,271

GENERAL FUND EXPENSE BY CATEGORY
Personnel 678,426 737,018 776,204 Operating 10,125 139,321 283,306
Utilities 4,548 2,906 4,283
Alloc Costs 145,634 235,468 299,966 Total 838,732 1,114,713 1,363,759
Adm Svc Chg (172,530) (183,917) (192,929) Total 666,202 930,796 1,170,830
2023-24
Proposed
2021-22
Actual
2022-23
Budget
2021-22
Actual
2022-23
Budget
2023-24
Proposed
DEPT STAFFING - All Funds
OPERATIONS - General Fund
~ ADMINISTRATION ~

SERVICES PROVIDED
Department at a Glance
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
57%
21%
0%
22%
2019 2020 2021 2022 2023
6 6 6 6 8
4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:00:06PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1301 City Manager
80881 0.00 4,500.00 0 0.00 0 0Trnsf frm American Rescue Pl 0% 0% 0%

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

0.00 4,500.00 0.00 0.00 % 0 0 % 0 0 % 0Total Revenue
Earnings & Benefits 566,396.10 601,918 424,905.99 601,918 618,32051012 3%100%548,548.13 71 % Hourly 0.00 11,000 0.00 11,000 23,70151040 115%100%0.00 0% Total Buybacks 27,794.06 39,160 38,222.14 38,223 43,50051080 11%98%32,044.14 98% 580,592.27 594,190.16 652,078 463,128.13 651,141 685,521Total Staffing 5%71 % 100% Office Supplies 322.23 2,250 154.55 1,500 1,50052060 33-%67%265.37 7% Postage 7.57 250 50.99 100 10052063 60-%40%73.19 20%
Printing & Copying 84.51 1,100 70.58 1,500 2,90052064 164%136%16.12 6% Prof Development - Training 5,042.37 4,500 474.06 1,000 5,00052130 11%22%0.00 11% Dues, Subscriptions & Certs 2,894.70 4,800 1,734.95 4,800 5,80052140 21 %100%2,759.70 36% Controllable Contract Services 0.00 6,000 0.00 0 052285 0%0%0.00 0% Departmental Expense 330.14 3,000 665.16 1,000 1,00052350 67 -%33%388.69 22% Small Tools & Equipment 126.77 500 303.09 500 50052402 0%100%1,071.94 61 % Computer Related Acquisitions 21.65 5,000 0.00 0 50052403 90-%0%795.90 0% Other Supplies/Materials 455.13 1,000 327.67 1,000 1,00052430 0%100%558.11 33% Office Equip Maint/Repair 75.53 900 66.07 500 3,27152581 263%56%110.42 7% Community Outreach 0.00 0 0.00 0 150,00058276 0%0%0.00 0% 6,039.44 9,360.60 29,300 3,847.12 11,900 171,571Total Controllable Exp 486%13% 41 % Telephone Service Expense 2,246.84 0 1,656.43 2,245 052121 0%0%3,700.53 0% Desk Phone Expense 849.09 606 927.57 928 1,23352123 103%153%0.00 153% Cellular Phones 1,310.13 1,800 900.09 1,800 2,55052128 42%100%940.05 50% Air Cards 141.91 500 0.00 500 50052151 0%100%418.11 0%
5,058.69 4,547.97 2,906 3,484.09 5,473 4,283Total Utilities 47 %120% 188% Info Systems Allocation 10,428.39 37,755 28,316.25 37,755 36,40452185 4-%100%9,851.00 75% Claims Exp - Liab 0.00 34,302 25,726.50 34,302 66,58952235 94%100%0.00 75% 1 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:00:06PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Liab Admin Alloc 53,071.51 59,756 44,816.94 59,756 71,71452245 20%100%8,832.00 75% Unempl Admin Alloc 146.15 156 117.00 156 16252246 4%100%34.00 75% WC Admin Alloc 15,147.97 18,722 14,041.44 18,722 22,56252247 21 %100%3,304.00 75% Fleet Operation 1,204.00 858 643.50 858 8,30252420 868%100%1,808.00 75% POB Allocation 53,647.00 69,317 51,987.78 69,317 70,78853921 2%100%23,992.00 75% 47,821.00 133,645.02 220,866 165,649.41 220,866 276,521Total Alloc Costs & Self Ins 25%75% 100% 639,511.40 741,743.75 905,150 636,108.75 889,380 1,137,896Total Expense: %70 %98 26% Net: City Manager 636,108.75-639,511.40- 905,150- 889,380- 1,137,896-737,243.75- 2 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:03:03PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1303 Economic Development
80881 0.00 500.00 0 0.00 0 0Trnsf frm American Rescue Pl 0% 0% 0%

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

0.00 500.00 0.00 0.00 % 0 0 % 0 0 % 0Total Revenue
Earnings & Benefits 82,683.32 82,700 59,876.08 82,700 88,35351012 7%100%78,356.63 72% Total Buybacks 1,552.40 2,240 2,041.19 2,042 2,33051080 4%91 %2,094.66 91 % 80,451.29 84,235.72 84,940 61,917.27 84,742 90,683Total Staffing 7%73% 100% Printing & Copying 13.91 234 80.99 234 25052064 7%100%12.09 35% Prof Development - Training 750.00 3,000 0.00 3,000 3,00052130 0%100%0.00 0% Dues, Subscriptions & Certs 0.00 6,735 0.00 6,735 8,38552140 24%100%0.00 0% Controllable Contract Services 0.00 100,000 0.00 20,000 100,00052285 0%20%0.00 0% Departmental Expense 0.00 52 0.00 52 10052350 92%100%0.00 0%

12.09 763.91 110,021 80.99 30,021 111,735Total Controllable Exp 2%0% 27% Info Systems Allocation 1,703.01 1,445 1,083.69 1,445 1,38052185 4-%100%1,608.00 75% Liab Admin Alloc 1,956.18 2,287 1,715.22 2,287 2,71452245 19%100%1,442.00 75% Unempl Admin Alloc 4.91 6 4. 50 6 652246 0%100%5.00 75% WC Admin Alloc 558.94 717 537.75 717 85452247 19%100%539.00 75% POB Allocation 7,766.00 10,147 7,610.22 10,147 18,49153921 82%100%3,473.00 75% 7,067.00 11,989.04 14,602 10,951.38 14,602 23,445Total Alloc Costs & Self Ins 61 %75% 100% 87,530.38 96,988.67 209,563 72,949.64 129,365 225,863Total Expense: %35 %62 8% Net: Economic Development 72,949.64-87,530.38- 209,563- 129,365- 225,863-96,488.67- 3 City of Pomona 2023-24 Proposed Budget

EXPENSE BY DIVISION / FUND
0301 City Clerk 531,443 670,138 993,020 0302 Election Activities 1,246 423,250 609,850 0303 Passport Program 6 - -
0304 Redistricting Program 176,007 36,488 12,000 708,702 1,129,876 1,614,870

GENERAL FUND EXPENSE BY CATEGORY
Personnel 478,120 501,617 748,200 Operating 151,688 524,600 727,750 Utilities 588 496 793
Alloc Costs 78,306 103,163 138,127
Total 708,702 1,129,876 1,614,870
Adm Svc Chg (153,486) (266,411) (63,799) Total 555,216 863,465 1,551,071
~ CITY CLERK ~

SERVICES PROVIDED
City Clerk
2023-24
Proposed
2021-22
Actual
2022-23
Budget
2023-24
Proposed
2021-22
Actual
Department at a Glance
OPERATIONS - General Fund DEPT STAFFING - All Funds
2022-23
Budget
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
46%
45%
0%9%
2019 2020 2021 2022 2023
3 4 4 4 5
4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:06:48PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0300 All City Clerk
40140 35.00 0.00 0 0.00 0 0Passport Acceptance Fee 0% 0% 0% 035.00 0.00 0 0.00 0All Fees % 0 %101 % 0
40380 8,626.00 980.00 3,900 3,755.61 3,950 8,300All Other Revenues 96% 101 % 113% 8,3008,626.00 980.00 3,900 3,755.61 3,950All Charges for Services % 0 %101 %113 80881 0.00 15,000.00 0 0.00 0 0Trnsf frm American Rescue Pl 0% 0% 0%

00.00 15,000.00 0 0.00 0All Transfers In % 0 %101 % 0
8,661.00 15,980.00 3,900.00 3,755.61 % 0 3,950 %101 8,300 %113Total Revenue Proposed Staffing Changes 0.00 0 0.00 0 99,37951006 0%0%0.00 0% Earnings & Benefits 476,360.58 491,017 331,517.09 454,418 632,25951012 29%93%385,923.66 68% All Overtime - Non Sworn 226.23 7,100 4,038.28 6,000 8,00051030 13%85%0.00 57% Hourly 0.00 0 0.00 0 051040 0%0%19,402.09 0%
Retirement/Termination Payout 1,533.55 0 0.00 0 051059 0%0%0.00 0% Total Buybacks 0.00 3,500 0.00 0 8,56251080 145%0%0.00 0% 405,325.75 478,120.36 501,617 335,555.37 460,418 748,200Total Staffing 49%67% 92% Office Supplies 2,955.10 6,200 3,936.96 5,700 6,50052060 5%92%4,153.35 63% Postage 132.73 500 107.80 140 50052063 0%28%274.62 22%
Printing & Copying 195.52 1,700 385.52 1,008 1,35052064 21 -%59%947.91 23% Other Expense 0.00 300 210.81 300 50052080 67 %100%0.00 70% Mileage Reimbursement 0.00 400 211.98 400 1,00052090 150%100%0.00 53% Prof Development - Training 1,991.27 8,600 7,382.72 8,562 9,00052130 5%100%1,200.00 86% Dues, Subscriptions & Certs 1,734.97 1,800 1,449.94 1,450 3,00052140 67%81 %950.00 81 % City Code Update/Printing 782.50 12,000 395.00 10,441 12,00052280 0%87%9,645.13 3% Controllable Contract Services 134,244.60 47,000 28,995.24 42,010 53,20052285 13%89%29,668.40 62% Small Tools & Equipment 0.00 0 0.00 0 7,00052402 0%0%0.00 0% Computer Related Acquisitions 1,643.71 4,500 1,285.42 1,441 4,00052403 11-%32%0.00 29% Office Equip Maint/Repair 3,477.60 5,200 3,295.63 4,800 5,20052581 0%92%2,779.08 63% Contract - City Attorney 0.00 10,000 0.00 10,000 10,00052945 0%100%0.00 0% 49,618.49 147,158.00 98,200 47,657.02 86,252 113,250Total Controllable Exp 15%49% 88% 1 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:06:48PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Pub, Print Ord/Res/Legals 3,871.87 11,100 7,000.88 11,001 11,00052160 1-%99%0.00 63% Registrar Services 0.00 415,000 3,733.94 391,558 600,00052275 45%94%355,426.86 1% Tuition Reimbursement 0.00 0 0.00 0 2,50052461 0%0%0.00 0% Election Expense 658.50 300 212.36 213 1,00052690 233%71 %3,748.30 71 % 359,175.16 4,530.37 426,400 10,947.18 402,772 614,500Total Required Exp 44%3% 94% Telephone Service Expense 0.00 0 0.00 0 052121 0%0%484.14 0% Desk Phone Expense 587.83 496 642.20 643 79352123 60%130%0.00 129% 484.14 587.83 496 642.20 643 793Total Utilities 60%129% 130% Info Systems Allocation 15,915.05 13,152 9,864.00 13,152 23,69752185 80%100%15,057.00 75% Claims Exp - Liab 1,202.00 0 0.00 0 052235 0%0%1,179.00 0% Liab Admin Alloc 18,391.84 22,873 17,154.72 22,873 31,88852245 39%100%18,657.00 75% Unempl Admin Alloc 51.01 59 44.19 59 7252246 22 %100%71.00 75% WC Admin Alloc 5,249.71 7,167 5,375.25 7,167 10,03352247 40%100%6,979.00 75% POB Allocation 37,496.00 59,912 44,933.94 59,912 72,43753921 21 %100%16,769.00 75% 58,712.00 78,305.61 103,163 77,372.10 103,163 138,127Total Alloc Costs & Self Ins 34%75% 100% 873,315.54 708,702.17 1,129,876 472,173.87 1,053,248 1,614,870Total Expense: %42 %93 43% Net: All City Clerk 468,418.26-864,654.54- 1,125,976- 1,049,298- 1,606,570-692,722.17- 2 This Page Intentionally Left Blank

Line Item
Details by
Division
3 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:09:09PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0301 City Clerk
40380 15.00 580.00 300 0.00 150 300All Other Revenues 0% 50% 0% 30015.00 580.00 300 0.00 150All Charges for Services % 0 %50 % 0 80881 0.00 11,250.00 0 0.00 0 0Trnsf frm American Rescue Pl 0% 0% 0%

00.00 11,250.00 0 0.00 0All Transfers In % 0 %50 % 0

15.00 11,830.00 300.00 0.00 % 0 150 %50 300 % 0Total Revenue Proposed Staffing Changes 0.00 0 0.00 0 99,37951006 0%0%0.00 0% Earnings & Benefits 416,867.09 470,966 331,517.09 454,418 632,25951012 34%96%371,646.16 70% All Overtime - Non Sworn 226.23 7,100 4,038.28 6,000 8,00051030 13%85%0.00 57% Hourly 0.00 0 0.00 0 051040 0%0%19,402.09 0%
Retirement/Termination Payout 383.39 0 0.00 0 051059 0%0%0.00 0% Total Buybacks 0.00 3,500 0.00 0 8,56251080 145%0%0.00 0% 391,048.25 417,476.71 481,566 335,555.37 460,418 748,200Total Staffing 55%70% 96% Office Supplies 2,955.10 5,700 3,936.96 5,700 6,00052060 5%100%3,976.39 69% Postage 132.73 500 107.80 140 50052063 0%28%238.33 22%
Printing & Copying 81.91 1,350 377.74 1,000 1,00052064 26-%74%853.87 28% Other Expense 0.00 300 210.81 300 50052080 67 %100%0.00 70% Mileage Reimbursement 0.00 400 211.98 400 1,00052090 150%100%0.00 53% Prof Development - Training 1,991.27 8,600 7,382.72 8,562 9,00052130 5%100%1,200.00 86% Dues, Subscriptions & Certs 1,734.97 1,800 1,449.94 1,450 3,00052140 67%81 %950.00 81 % City Code Update/Printing 782.50 12,000 395.00 10,441 12,00052280 0%87%9,645.13 3% Controllable Contract Services 21,568.00 45,000 28,995.24 41,310 52,20052285 16%92%4,997.00 64% Small Tools & Equipment 0.00 0 0.00 0 7,00052402 0%0%0.00 0% Computer Related Acquisitions 1,643.71 4,500 1,285.42 1,441 4,00052403 11-%32%0.00 29% Office Equip Maint/Repair 3,477.60 5,200 3,295.63 4,800 5,20052581 0%92%2,779.08 63% 24,639.80 34,367.79 85,350 47,649.24 75,544 101,400Total Controllable Exp 19%56% 89% Pub, Print Ord/Res/Legals 640.15 2,000 0.00 2,000 2,00052160 0%100%0.00 0% Tuition Reimbursement 0.00 0 0. 00 0 2,50052461 0%0%0.00 0% Election Expense 64.76 0 0.00 0 052690 0%0%0.00 0%
4 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:09:09PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET

0.00 704.91 2,000 0.00 2,000 4,500Total Required Exp 125%0% 100% Telephone Service Expense 0.00 0 0.00 0 052121 0%0%484.14 0% Desk Phone Expense 587.83 496 642.20 643 79352123 60%130%0.00 129% 484.14 587.83 496 642.20 643 793Total Utilities 60%129% 130% Info Systems Allocation 15,915.05 13,152 9,864.00 13,152 23,69752185 80%100%13,850.00 75% Claims Exp - Liab 1,202.00 0 0.00 0 052235 0%0%1,179.00 0% Liab Admin Alloc 18,391.84 22,873 17,154.72 22,873 31,88852245 39%100%17,161.00 75% Unempl Admin Alloc 51.01 59 44.19 59 7252246 22%100%65.00 75% WC Admin Alloc 5,249.71 7,167 5,375.25 7,167 10,03352247 40%100%6,420.00 75% POB Allocation 37,496.00 57,475 43,106.22 57,475 72,43753921 26%100%16,769.00 75% 55,444.00 78,305.61 100,726 75,544.38 100,726 138,127Total Alloc Costs & Self Ins 37%75% 100% 471,616.19 531,442.85 670,138 459,391.19 639,331 993,020Total Expense: %69 %95 48% Net: City Clerk 459,391.19-471,601.19- 669,838- 639,181 - 992,720-519,612.85- 5 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:10:21 PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0302 Election Activities
40380 8,611.00 400.00 3,600 3,755.61 3,800 8,000All Other Revenues 104% 106% 122% 8,0008,611.00 400.00 3,600 3,755.61 3,800All Charges for Services % 0 %106 %122 8,611.00 400.00 3,600.00 3,755.61 % 0 3,800 %106 8,000 %122Total Revenue Office Supplies 0.00 500 0.00 0 50052060 0%0%176.96 0%
Printing & Copying 52.51 350 7.78 8 35052064 0%2%45.68 2% 222.64 52.51 850 7.78 8 850Total Controllable Exp 0%1% 1% Pub, Print Ord/Res/Legals 600.00 7,100 7,000.88 7,001 8,00052160 13%99%0.00 99% Registrar Services 0.00 415,000 3,733.94 391,558 600,00052275 45%94%355,426.86 1% Election Expense 593.74 300 212.36 213 1,00052690 233%71 %3,748.30 71 % 359,175.16 1,193.74 422,400 10,947.18 398,772 609,000Total Required Exp 44%3% 94% 359,397.80 1,246.25 423,250 10,954.96 398,780 609,850Total Expense: % 3 %94 44% Net: Election Activities 7,199.35-350,786.80- 419,650- 394,980- 601,850-846.25- 6 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:11:24PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0303 Passport Program
40140 35.00 0.00 0 0.00 0 0Passport Acceptance Fee 0% 0% 0% 035.00 0.00 0 0.00 0All Fees % 0 % 0 % 0

35.00 0.00 0.00 0.00 % 0 0 % 0 0 % 0Total Revenue

0.00 0.00 0 0.00 0 0Total Staffing 0%0% 0%
Postage 0.00 0 0.00 0 052063 0%0%36.29 0%
Printing & Copying 6.23 0 0.00 0 052064 0%0%48.36 0%

84.65 6.23 0 0.00 0 0Total Controllable Exp 0%0% 0%
Info Systems Allocation 0.00 0 0.00 0 052185 0%0%1,207.00 0% Liab Admin Alloc 0.00 0 0.00 0 052245 0%0%1,496.00 0%
Unempl Admin Alloc 0.00 0 0.00 0 052246 0%0%6.00 0%
WC Admin Alloc 0.00 0 0.00 0 052247 0%0%559.00 0%
3,268.00 0.00 0 0.00 0 0Total Alloc Costs & Self Ins 0%0% 0% 3,352.65 6.23 0 0.00 0 0Total Expense: % 0 % 0 0%
Net: Passport Program 0.003,317.65- 0 0 06.23-
7 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:12:14PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

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

00.00 3,750.00 0 0.00 0All Transfers In % 0 % 0 % 0

0.00 3,750.00 0.00 0.00 % 0 0 % 0 0 % 0Total Revenue
Earnings & Benefits 59,493.49 20,051 0.00 0 051012 0%0%14,277.50 0% Retirement/Termination Payout 1,150.16 0 0.00 0 051059 0%0%0.00 0% 14,277.50 60,643.65 20,051 0.00 0 0Total Staffing 0%0% 0% Printing & Copying 54.87 0 0.00 0 052064 0%0%0.00 0%
Controllable Contract Services 112,676.60 2,000 0.00 700 1,00052285 50-%35%24,671.40 0% Contract - City Attorney 0.00 10,000 0.00 10,000 10,00052945 0%100%0.00 0% 24,671.40 112,731.47 12,000 0.00 10,700 11,000Total Controllable Exp 8-%0% 89% Pub, Print Ord/Res/Legals 2,631.72 2,000 0.00 2,000 1,00052160 50-%100%0.00 0%

0.00 2,631.72 2,000 0.00 2,000 1,000Total Required Exp 50-%0% 100% POB Allocation 0.00 2,437 1,827.72 2,437 053921 0%100%0.00 75%

0.00 0.00 2,437 1,827.72 2,437 0Total Alloc Costs & Self Ins 0%75% 100% 38,948.90 176,006.84 36,488 1,827.72 15,137 12,000Total Expense: % 5 %41 67-% Net: Redistricting Program 1,827.72-38,948.90- 36,488- 15,137- 12,000-172,256.84- 8 City of Pomona 2023-24 Proposed Budget

EXPENSE BY DIVISION / FUND
Human Resources / Risk Mgmt
0701 Personnel Services 1,515,768 1,886,488 2,086,623 Personnel 854,861 1,029,726 1,069,776 General Fund Total 1,515,768 1,886,488 2,086,623 Operating 483,469 637,495 735,484 Utilities 914 1,311 1,762
Self Insurance Funds - Operations Alloc Costs 159,536 217,956 264,601 1351 Workers Compensation (72,669) 26,651 - Capital 16,989 - 15,000 1352 Liability 3,320 30,835 - Total 1,515,768 1,886,488 2,086,623 1353 Unemployment 52,118 80,000 80,000 Adm Svc Chg (271,268) (289,172) (303,341) Dept Total (17,231) 137,486 80,000 Total 1,244,500 1,597,316 1,783,282 Recovered Costs - - -
SIF - Operations Total (17,231) 137,486 80,000 Self Insurance Funds - Claims
F671 Workers Compensation 3,820,799 2,900,000 3,000,000 F672 Liability 10,593,439 2,250,000 2,800,000 F673 Unemployment 51,868 80,000 80,000
SIF - Claims Total 14,466,106 5,230,000 5,880,000 2022-23
Budget
2021-22
Actual
2022-23
Budget
OPERATIONS - General Fund
DEPT STAFFING -All Funds
2023-24
Proposed
Department at a Glance
2021-22
Actual

GENERAL FUND EXPENSE BY CATEGORY
~ HUMAN RESOURCES / RISK MANAGEMENT ~
2023-24
Proposed
Personnel
Operating
Utilities
Alloc Costs
51%
35%
0%
13%
1%
Capital
2019 2020 2021 2022 2023
7 9 9 9 10
City of Pomona 2023-24 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.
4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:17:04PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0701 Personnel Services
40380 20,884.33 43,691.44 0 682.00 682 0All Other Revenues 0% 0% 0% 020,884.33 43,691.44 0 682.00 682All Charges for Services % 0 %101 % 0 80881 0.00 182,577.56 94,011 0.00 94,011 0Trnsf frm American Rescue Pl 0% 100% 0%

00.00 182,577.56 94,011 0.00 94,011All Transfers In % 0 %101 % 0 20,884.33 226,269.00 94,011.00 682.00 % 0 94,693 %101 0 % 0Total Revenue Proposed Staffing Changes 0.00 0 0.00 0 95,69551006 0%0%0.00 0% Earnings & Benefits 739,437.72 857,751 514,197.03 857,751 830,38851012 3-%100%683,895.74 60% All Overtime - Non Sworn 2,736.73 2,000 690.27 2,000 3,00051030 50%100%1,992.53 35% Hourly 105,211.89 146,931 83,404.85 146,931 133,81151040 9-%100%67,341.37 57% Holiday - Non Sworn 0.00 0 0.00 0 051042 0%0%224.09 0%
Retirement/Termination Payout 0.00 0 69,479.53 69,480 051059 0%0%0.00 0% Total Buybacks 7,474.54 23,044 9,318.17 9,319 6,88251080 70-%40%6,863.34 40% 760,317.07 854,860.88 1,029,726 677,089.85 1,085,481 1,069,776Total Staffing 4%66% 105% Office Supplies 6,800.12 7,000 3,702.87 7,000 7,00052060 0%100%3,751.11 53% Postage 1,762.45 1,500 381.37 1,500 1,50052063 0%100%1,041.21 25% Printing & Copying 241.49 1,500 37.50 1,000 1,50052064 0%67 %207.54 3% Mileage Reimbursement 0.00 600 257.82 600 60052090 0%100%0.00 43% Prof Development - Training 1,058.00 11,000 6,209.82 11,000 11,00052130 0%100%59.69 56% Dues, Subscriptions & Certs 3,495.00 5,200 4,856.01 5,200 5,20052140 0%100%300.00 93% Advertising - Personnel 3,365.00 6,000 2,065.00 6,000 6,00052162 0%100%1,928.00 34% Special Programs 0.00 1,000 0.00 1,000 1,00052282 0%100%0.00 0% Controllable Contract Services 83,334.00 217,000 52,300.00 67,000 420,00052285 94%31 %43,197.50 24% Meritorius Service Awards 1,983.43 34,000 3,846.88 34,000 15,00052291 56-%100%3,969.72 11% OES 146,338.96 78,011 8,833.15 78,011 052310 0%100%139,804.33 11% Employee Relations Committee 12,875.92 25,000 1,068.88 25,000 25,00052311 0%100%7,069.13 4% Outside Legal Services 160,172.95 163,000 74,206.87 170,000 170,00052323 4%104 %43,352.48 46% Small Tools & Equipment 8,427.83 20,000 3,433.12 17,000 2,00052402 90-%85%0.00 17% Computer Related Acquisitions 3,319.78 8,184 3,671.01 8,184 8,18452403 0%100%3,746.93 45% In-Service Training 375.00 11,000 131.19 14,000 14,00052460 27%127%1,022.00 1% 1 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:17:04PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Fitness For Duty 0.00 3,000 2,200.00 3,000 3,00052466 0%100%0.00 73% Fingerprint Expense 7,337.00 7,500 5,599.00 7,500 7,50052540 0%100%3,780.00 75% Physical/Mental Exams 33,045.00 22,000 16,290.00 22,000 22,00052541 0%100%18,467.00 74% Recruitment Testing 7,301.55 12,000 4,909.62 12,000 12,00052545 0%100%6,091.40 41 % Office Equip Maint/Repair 735.30 1,500 790.55 1,500 1,50052581 0%100%563.79 53% 278,351.83 481,968.78 635,995 194,790.66 492,495 733,984Total Controllable Exp 15%31 % 77% Tuition Reimbursement 1,500.00 1,500 0.00 1,500 1,50052461 0%100%0.00 0%

0.00 1,500.00 1,500 0.00 1,500 1,500Total Required Exp 0%0% 100% Telephone Service Expense 0.00 0 0.00 0 052121 0%0%806.91 0% Desk Phone Expense 914.35 771 998.96 1,300 1,76252123 129%169%0.00 130% Cellular Phones 0.00 540 0.00 540 052128 0%100%0.00 0%
806.91 914.35 1,311 998.96 1,840 1,762Total Utilities 34%76 % 140% Info Systems Allocation 35,807.41 72,336 54,252.00 72,336 69,49152185 4-%100%24,640.00 75% Claims Exp - Liab 14,949.00 0 0.00 0 1,78352235 0%0%14,885.00 0% Liab Admin Alloc 28,417.53 38,315 28,736.19 38,315 74,55552245 95%100%24,419.00 75% Unempl Admin Alloc 78.47 100 74.97 100 16852246 68%100%93.00 75% WC Admin Alloc 8,111.31 12,005 9,003.69 12,005 23,45752247 95%100%9,135.00 75% POB Allocation 72,172.00 95,200 71,399.97 95,200 95,14753921 0%100%32,277.00 75% 105,449.00 159,535.72 217,956 163,466.82 217,956 264,601Total Alloc Costs & Self Ins 21 %75% 100% Furniture & Equipment 16,988.60 0 0.00 0 15,00066180 0%0%0.00 0%

0.00 16,988.60 0 0.00 0 15,000Total Capital 0%0% 0%
1,144,924.81 1,515,768.33 1,886,488 1,036,346.29 1,799,272 2,086,623Total Expense: %55 %95 11% Net: Personnel Services 1,035,664.29-1,124,040.48- 1,792,477- 1,704,579- 2,086,623-1,289,499.33- 2 City of Pomona 2023-24 Proposed Budget
Finance
1101 Finance Admin 724,693 777,697 546,256 Personnel 1,852,128 2,012,719 1,818,778 1110 Accounting 515,337 661,098 491,266 Operating 180,452 439,007 268,776 1120 Payroll 338,683 452,832 329,253 Utilities 3,622 3,226 4,590 1150 Purchasing Services 286,658 379,395 514,691 Alloc Costs 351,372 449,074 407,709 1160 Revenue Management 559,256 636,146 618,387 Trans Out 18,350 - - Dept Total 2,424,627 2,907,168 2,499,853 Capital 18,704 3,142 - Internal Service Funds - Printing and Mail Services Total 2,424,627 2,907,168 2,499,853 1140 Printing Services 13,628 12,010 18,576 Adm Svc Chg (465,611) (496,342) (520,662) 1145 Mail Services 20,179 21,635 22,899 Total 1,959,016 2,410,826 1,979,191 Sub - Total 33,807 33,645 41,475
Recovered Costs (33,807) (33,645) (41,475)
Total - - -
Special Revenue Funds
F191 American Rescue Plan 2,298,894 33,770,830 38,486,252 Enterprise Funds
8121 Utility Billing- Revenue Mgmt 894,761 880,644 945,553 2022-23
Budget

EXPENSE BY DIVISION / FUND
DEPT STAFFING -All Funds
2023-24
Proposed
OPERATIONS - General Fund
2023-24
Proposed
~ FINANCE ~

GENERAL FUND EXPENSE BY CATEGORY
2021-22
Actual
2021-22
Actual
2022-23
Budget
Department at a Glance
Personnel
Operating
Utilities
Alloc Costs
73%
11%
0%
16%
2019 2020 2021 2022 2023
32 33 33 33 33

City of Pomona 2023-24 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, vision, 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 Reve nue 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.

4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:18:50PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1100 All Finance
40060 4,173,402.09 4,591,937.68 4,400,000 4,005,153.50 4,400,000 4,825,000Business Licenses 91 % 100% 10% 40145 1,670.82 1,766.82 1,675 807.14 1,675 1,800BusLic SB1186/AB1379 Adm 48% 100% 7% 40431 0.00 2,108,764.10 2,600,000 1,966,503.10 2,900,000 3,400,000Cannabis Business Tax(Mesr 76% 112% 31% 40691 18,343.67 21,730.02 18,500 18,004.78 20,000 21,000Business License Admin Fee 97% 108% 14% 8,247,8004,193,416.58 6,724,198.62 7,020,175 5,990,468.52 7,321,675All Other Taxes % 0 %106 %17 40063 288,461.01 234,155.39 250,000 341,858.09 375,000 275,000Business Lic Penalties 137% 150% 10% 275,000288,461.01 234,155.39 250,000 341,858.09 375,000All Fines % 0 %106 %10 40046 653.00 0.00 0 0.00 0 0Adult Entertainment Permits 0% 0% 0% 0653.00 0.00 0 0.00 0All Licenses % 0 %106 % 0
40054 456.00 457.50 200 242.25 300 200Food Vendor Permits 121 % 150% 0% 40259 1,079.00 1,309.85 500 514.70 600 500VFH Operator Permit 103% 120% 0% 40266 629.00 1,253.50 100 0.00 100 100VFH Driver Permit 0% 100% 0% 8002,164.00 3,020.85 800 756.95 1,000All Permits % 0 %106 % 0

00.00 0.00 0 0.00 0All Fees % 0 %106 % 0
40225 319.00 0.00 0 0.00 0 0Bad Debt Collected 0% 0% 0% 40226 304.75 368.95 300 219.87 300 300Miscellaneous Income 73% 100% 0% 40530 688.84 400.81 0 4,589.03 4,590 0Over & Short 0% 0% 0% 3001,312.59 769.76 300 4,808.90 4,890All Other Misc Revenue % 0 %106 % 0 40380 15,286.33 13,991.13 12,480 72,847.92 75,480 12,480All Other Revenues 584% 605% 0% 12,48015,286.33 13,991.13 12,480 72,847.92 75,480All Charges for Services % 0 %106 % 0 80881

0.00 88,118.31 195,986 99,158.01 120,061 0Trnsf frm American Rescue Pl 51 % 61 % 0%

00.00 88,118.31 195,986 99,158.01 120,061All Transfers In % 0 %106 % 0 4,499,987.51 7,064,254.06 7,479,741.00 6,509,898.39 % 0 7,898,106 %106 8,536,380 %14Total Revenue Proposed Staffing Changes 0.00 0 0.00 0 26,05851006 0%0%0.00 0% Earnings & Benefits 1,772,377.28 1,752,891 1,225,405.05 1,744,494 1,635,62051012 7-%100%1,505,313.68 70% All Overtime - Non Sworn 607.27 650 8,253.17 8,329 5,20051030 700%1,281 %144.58 1,270% Hourly 56,101.13 134,003 53,814.68 137,289 112,90051040 16-%102%37,469.50 40% Holiday - Non Sworn 0.00 600 449.71 450 60051042 0%75%0.00 75% Retirement/Termination Payout 0.00 96,300 119,770.49 125,292 051059 0%130%79,719.04 124% 1 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:18:50PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Total Buybacks 23,041.89 28,275 26,976.23 26,978 38,40051080 36%95%28,229.95 95% 1,650,876.75 1,852,127.57 2,012,719 1,434,669.33 2,042,832 1,818,778Total Staffing 10-%71 % 101 % Temporary Agency Svcs 0.00 13,000 0.00 13,000 7,20051055 45-%100%0.00 0% Office Supplies 10,146.49 14,140 7,423.30 11,667 15,92052060 13%83%12,625.85 52% Postage 10,271.16 14,800 7,687.22 15,062 13,80052063 7-%102%13,552.10 52% Printing & Copying 11,598.15 8,760 3,140.56 8,445 9,80052064 12%96%6,455.67 36% Other Expense 3,692.60 76,500 0.00 0 052080 0%0%0.00 0% Mileage Reimbursement 76.94 275 0.00 575 93152090 239%209%0.00 0% Prof Development - Training 6,940.26 21,870 13,072.23 20,616 37,60052130 72%94%1,249.00 60% Dues, Subscriptions & Certs 5,973.02 6,745 4,137.31 6,745 8,45552140 25%100%4,389.71 61 % Controllable Contract Services 75,039.17 226,236 84,293.50 208,311 112,80052285 50-%92 %75,780.75 37% Auction Expenses 0.00 50 0.00 0 5052286 0%0%0.00 0%
Outside Legal Services 11,590.39 6,800 2,543.64 6,800 6,80052323 0%100%7,320.78 37% Small Tools & Equipment 2,088.00 8,160 1,431.08 7,700 10,85052402 33%94%1,653.78 18% Computer Related Acquisitions 5,435.25 2,300 407.82 2,300 6,25052403 172%100%11,930.72 18% Office Equip Maint/Repair 2,517.42 3,550 2,047.02 3,645 3,70052581 4%103%3,163.62 58% 138,121.98 145,368.85 403,186 126,183.68 304,866 234,156Total Controllable Exp 42-%31 % 76% Off-Site Storage 573.12 1,500 429.84 1,500 1,50052081 0%100%647.37 29% Pub, Print Ord/Res/Legals 1,553.23 350 0.00 350 1,10052160 214%100%863.05 0% Audit Services 29,499.80 26,971 24,464.36 26,971 25,02052180 7-%100%22,536.50 91 % Tuition Reimbursement 2,714.36 5,500 1,025.40 5,500 6,00052461 9%100%1,100.00 19% Automation Lease 769.72 1,500 0.00 1,500 1, 00052576 33-%100%1,539.44 0% Uncollectible Accounts 27.00- 0 0.00 0 058920 0%0%3,992.44 0% 30,678.80 35,083.23 35,821 25,919.60 35,821 34,620Total Required Exp 3-%72% 100% Telephone Service Expense 653.50 1,000 411.34 546 70052121 30-%55%2,085.04 41 % Desk Phone Expense 1,828.86 1,376 1,997.77 2,374 2,29052123 66%173%0.00 145% Cellular Phones 1,139.37 850 814.39 936 1,60052128 88%110%1,177.98 96% 3,263.02 3,621.73 3,226 3,223.50 3,856 4,590Total Utilities 42%100% 120% 2 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:18:50PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Info Systems Allocation 68,918.64 87,034 65,275.29 87,034 57,64852185 34-%100%34,047.00 75% Liab Admin Alloc 81,097.41 110,138 82,603.35 110,138 119,41152245 8%100%60,606.00 75% Unempl Admin Alloc 222.66 288 215.73 288 26952246 7-%100%230.00 75% WC Admin Alloc 23,148.11 34,508 25,880.85 34,508 37,56852247 9%100%22,672.00 75% POB Allocation 177,985.00 217,106 162,829.53 217,106 192,81353921 11-%100%79,599.00 75% 197,154.00 351,371.82 449,074 336,804.75 449,074 407,709Total Alloc Costs & Self Ins 9-%75% 100% Furniture & Equipment 3,103.70 0 0.00 0 066180 0%0%0.00 0% Other Equipment 0.00 0 0.00 0 066189 0%0%5,513.00 0%
Automation Acquisitions 15,600.00 0 0.00 0 066193 0%0%0.00 0% Capital Prior Year Carryover 0.00 3,142 0.00 0 066205 0%0%0.00 0% 5,513.00 18,703.70 3,142 0.00 0 0Total Capital 0%0% 0%
Transfer to CIP Project Fund 18,350.00 0 0.00 0 089987 0%0%0. 00 0%

0.00 18,350.00 0 0.00 0 0Total Transfer Out 0%0% 0%
2,025,607.55 2,424,626.90 2,907,168 1,926,800.86 2,836,449 2,499,853Total Expense: %66 %98 14-% Net: All Finance 4,583,097.532,474,379.96 4,572,573 5,061,657 6,036,5274,639,627.16 3 Line Item
Details by
Division
4 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:26:51 PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1101 Finance Administration
40226 304.75 368.95 300 219.87 300 300Miscellaneous Income 73% 100% 0% 300304.75 368.95 300 219.87 300All Other Misc Revenue % 0 %61 % 0 40380 450.00 523.00 480 394.00 480 480All Other Revenues 82% 100% 0% 480450.00 523.00 480 394.00 480All Charges for Services % 0 %61 % 0 80881 0.00 37,368.31 195,986 99,158.01 120,061 0Trnsf frm American Rescue Pl 51 % 61 % 0%

00.00 37,368.31 195,986 99,158.01 120,061All Transfers In % 0 %61 % 0 754.75 38,260.26 196,766.00 99,771.88 % 0 120,841 %61 780 %100-Total Revenue Earnings & Benefits 396,549.34 401,917 289,736.92 402,520 366,85751012 9-%100%329,626.18 72% Hourly 44,461.79 14,678 5,247.32 9,075 15,04551040 3%62%29,543.17 36% Retirement/Termination Payout 0.00 0 0.00 0 051059 0%0%78,882.53 0% Total Buybacks 6,356.17 13,000 7,967.04 7,968 15,00051080 15%61 %11,477.83 61 % 449,529.71 447,367.30 429,595 302,951.28 419,563 396,902Total Staffing 8-%71 % 98% Office Supplies 628.18 0 0.00 580 1,20052060 0%0%587.68 0% Printing & Copying 6,186.59 3,300 2,799.27 3,300 4,20052064 27%100%3,266.95 85% Other Expense 0.00 76,500 0.00 0 052080 0%0%0.00 0%
Mileage Reimbursement 0.00 0 0.00 300 30052090 0%0%0.00 0% Prof Development - Training 2,243.33 7,620 3,108.47 7,620 7,00052130 8-%100%0.00 41 % Dues, Subscriptions & Certs 980.00 1,100 810.00 1,100 1,10052140 0%100 %660.00 74% Controllable Contract Services 58,858.67 164,986 68,036.00 148,061 50,00052285 70-%90%46,493.75 41 % Outside Legal Services 11,590.39 6,800 2,543.64 6,800 6,80052323 0%100%7,320.78 37% Small Tools & Equipment 699.97 0 0.00 0 1,00052402 0%0%0.00 0% Computer Related Acquisitions 1,669.21 500 407.82 500 1,50052403 200%100%3,561.19 82% 61,890.35 82,856.34 260,806 77,705.20 168,261 73,100Total Controllable Exp 72-%30% 65% Pub, Print Ord/Res/Legals 934.95 350 0.00 350 40052160 14%100%237.71 0% Tuition Reimbursement 1,500.00 1,500 0.00 1,500 1,50052461 0%100%1,000.00 0% 1,237.71 2,434.95 1,850 0.00 1,850 1,900Total Required Exp 3%0% 100% 5 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:26:51 PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Telephone Service Expense 0.00 100 0.00 0 052121 0%0%107.58 0% Desk Phone Expense 65.32 55 71.37 100 26452123 380%182%0.00 130% Cellular Phones 696.86 850 728.64 850 85052128 0%100%289.21 86% 396.79 762.18 1,005 800.01 950 1,114Total Utilities 11%80% 95% Info Systems Allocation 14,361.22 13,184 9,887.94 13,184 6,91252185 48-%100%4,415.00 75% Liab Admin Alloc 81,097.41 16,684 12,512.97 16,684 14,31652245 14-%100%60,606.00 75% Unempl Admin Alloc 222.66 44 32.94 44 3252246 27-%100%230.00 75% WC Admin Alloc 23,148.11 5,228 3,920.94 5,228 4,50452247 14-%100%22,672.00 75% POB Allocation 38,493.00 49,301 36,975.78 49,301 47,47653921 4-%100%17,215.00 75% 105,138.00 157,322.40 84,441 63,330.57 84,441 73,240Total Alloc Costs & Self Ins 13-%75% 100% Automation Acquisitions 15,600.00 0 0.00 0 066193 0%0%0.00 0%

0.00 15,600.00 0 0.00 0 0Total Capital 0%0% 0%
Transfer to CIP Project Fund 18,350.00 0 0.00 0 089987 0%0%0.00 0%

0.00 18,350.00 0 0.00 0 0Total Transfer Out 0%0% 0%
618,192.56 724,693.17 777,697 444,787.06 675,065 546,256Total Expense: %57 %87 30-% Net: Finance Administration 345,015.18-617,437.81 - 580,931 - 554,224- 545,476-686,432.91 - 6 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:26:51 PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1110 Accounting
80881 0.00 16,750.00 0 0.00 0 0Trnsf frm American Rescue Pl 0% 0% 0%

00.00 16,750.00 0 0.00 0All Transfers In % 0 % 0 % 0

0.00 16,750.00 0.00 0.00 % 0 0 % 0 0 % 0Total Revenue
Earnings & Benefits 395,436.47 397,523 268,485.20 385,052 285,44851012 28-%97%366,972.14 68% All Overtime - Non Sworn 607.27 200 559.76 560 051030 0%280%144.58 280% Hourly 3,915.00 948 0.00 948 051040 0%100%0.00 0%
Retirement/Termination Payout 0.00 43,500 41,755.81 43,500 051059 0%100%0.00 96% Total Buybacks 4,196.76 5,000 7,921.93 7,922 8,00051080 60%158%4,574.93 158% 371,691.65 404,155.50 447,171 318,722.70 437,982 293,448Total Staffing 34-%71 % 98% Office Supplies 4,380.21 7,700 4,352.09 5,320 7,72052060 0%69%5,373.91 57% Postage 4,705.28 5,000 4,460.22 5,000 5,00052063 0%100%4,431.01 89% Printing & Copying 1,116.23 1,000 273.30 745 1,10052064 10%75%373.30 27% Other Expense 3,692.60 0 0.00 0 052080 0%0%0.00 0%
Mileage Reimbursement 0.00 100 0.00 100 40052090 300 %100%0.00 0% Prof Development - Training 2,922.46 8,000 6,745.59 6,746 10,45052130 31 %84%150.00 84% Dues, Subscriptions & Certs 2,508.95 1,880 1,225.00 1,880 1,95552140 4%100%1,349.00 65% Controllable Contract Services 9,568.50 40,250 16,257.50 40,250 40,30052285 0%100%11,950.00 40% Small Tools & Equipment 716.41 1,310 1,303.04 1,310 1,50052402 15%100%180.81 99% Computer Related Acquisitions 415.74 0 0.00 0 60052403 0%0%0.00 0% Office Equip Maint/Repair 910.00 1,000 845.55 1,000 1,00052581 0%100%1,071.72 85% 24,879.75 30,936.38 66,240 35,462.29 62,351 70,025Total Controllable Exp 6%54% 94% Audit Services 29,499.80 26,971 24,464.36 26,971 25,02052180 7-%100%22,536.50 91 % Tuition Reimbursement 0.00 0 0.00 0 3,00052461 0%0%0.00 0% 22,536.50 29,499.80 26,971 24,464.36 26,971 28,020Total Required Exp 4%91 % 100% Telephone Service Expense 0.00 0 0.00 0 052121 0%0%322. 78 0% Desk Phone Expense 391.88 330 428.12 550 52952123 60%167%0.00 130% 7 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:26:51 PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
322.78 391.88 330 428.12 550 529Total Utilities 60%130% 167% Info Systems Allocation 13,805.33 27,112 20,333.97 27,112 17,85252185 34-%100%8,465.00 75% Liab Admin Alloc 0.00 34,310 25,732.44 34,310 36,97652245 8%100%0.00 75% Unempl Admin Alloc 0.00 89 66.69 89 8452246 6-%100%0.00 75% WC Admin Alloc 0.00 10,749 8,061.75 10,749 11,63352247 8%100%0.00 75% POB Allocation 36,548.00 48,126 36,094.50 48,126 32,69953921 32-%100%16,345.00 75% 24,810.00 50,353.33 120,386 90,289.35 120,386 99,244Total Alloc Costs & Self Ins 18-%75% 100% 444,240.68 515,336.89 661,098 469,366.82 648,240 491,266Total Expense: %71 %98 26-% Net: Accounting 469,366.82-444,240.68- 661,098- 648,240- 491,266-498,586.89- 8 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:26:51 PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1120 Payroll
80881 0.00 10,000.00 0 0.00 0 0Trnsf frm American Rescue Pl 0% 0% 0%

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

0.00 10,000.00 0.00 0.00 % 0 0 % 0 0 % 0Total Revenue
Earnings & Benefits 282,123.25 277,122 199,187.27 301,615 219,46051012 21 -%109%267,357.80 72% All Overtime - Non Sworn 0.00 350 7,668.39 7,669 5,00051030 1,329%2,191 %0.00 2,191 % Hourly 0.00 47,156 26,653.64 47,156 29,98451040 36-%100%0.00 57% Holiday - Non Sworn 0.00 600 449.71 450 60051042 0%75%0.00 75% Retirement/Termination Payout 0.00 43,300 72,291.93 72,292 051059 0%167%0.00 167% Total Buybacks 11,932.48 6,880 7,692.54 7,693 11,30051080 64%112%10,637.27 112% 277,995.07 294,055.73 375,408 313,943.48 436,875 266,344Total Staffing 29-%84% 116% Office Supplies 1,236.54 1,940 1,233.74 1,940 2,50052060 29%100%1,193.70 64% Postage 882.27 700 868.18 886 1,20052063 71 %127%900.40 124% Printing & Copying 120.97 160 1.65 100 20052064 25%63%203.07 1% Mileage Reimbursement 76.94 75 0.00 75 13152090 75 %100%0.00 0% Prof Development - Training 0.00 750 73.66 750 2,85052130 280%100%0.00 10% Dues, Subscriptions & Certs 942.84 1,755 1,579.81 1,755 2,10052140 20%100%1,608.06 90% Controllable Contract Services 0.00 3,500 0.00 0 052285 0%0%0.00 0% Small Tools & Equipment 0.00 2,750 0.00 2,390 35052402 87-%87%173.54 0% Computer Related Acquisitions 972.89 0 0.00 0 1,65052403 0%0%7,613.08 0% Office Equip Maint/Repair 1,167.51 1,600 708.20 1,600 1,60052581 0%100%1,278.02 44% 12,969.87 5,399.96 13,230 4,465.24 9,496 12,581Total Controllable Exp 5-%34% 72% Telephone Service Expense 0.00 0 0.00 0 052121 0%0%215.18 0% Desk Phone Expense 261.24 220 285.31 350 35252123 60%159%0.00 130% 215.18 261.24 220 285.31 350 352Total Utilities 60%130% 159% Info Systems Allocation 10,396.10 11,297 8,472.69 11,297 6,67152185 41 -%100%5, 063.00 75% Liab Admin Alloc 0.00 14,296 10,721.97 14,296 13,82052245 3-%100%0.00 75% Unempl Admin Alloc 0.00 37 27.72 37 3152246 16-%100%0.00 75% 9 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:26:51 PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
WC Admin Alloc 0.00 4,479 3,359.25 4,479 4,34852247 3-%100%0.00 75% POB Allocation 28,570.00 33,865 25,398.72 33,865 25,10653921 26-%100%12,777.00 75% 17,840.00 38,966.10 63,974 47,980.35 63,974 49,976Total Alloc Costs & Self Ins 22-%75% 100% 309,020.12 338,683.03 452,832 366,674.38 510,695 329,253Total Expense: %81 %113 27-% Net: Payroll 366,674.38-309,020.12- 452,832- 510,695- 329,253-328,683.03- 10 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:26:51 PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1150 Purchasing Services
40380 1,443.43 0.00 0 0.00 0 0All Other Revenues 0% 0% 0% 01,443.43 0.00 0 0.00 0All Charges for Services % 0 % 0 % 0 80881 0.00 1,750.00 0 0.00 0 0Trnsf frm American Rescue Pl 0% 0% 0%

00.00 1,750.00 0 0.00 0All Transfers In % 0 % 0 % 0
1,443.43 1,750.00 0.00 0.00 % 0 0 % 0 0 % 0Total Revenue Earnings & Benefits 236,654.36 278,173 184,702.60 258,307 378,04851012 36%93%178,136.22 66% Hourly 7,154.43 8,402 0.00 7,391 9,65951040 15%88%819.71 0% 178,955.93 243,808.79 286,575 184,702.60 265,698 387,707Total Staffing 35%64% 93% Office Supplies 519.11 1,000 268.00 327 1,00052060 0%33%3,558.54 27% Postage 1.42 100 176.02 176 10052063 0%176%87.02 176%
Printing & Copying 232.45 300 25.14 300 30052064 0%100%19.24 8% Prof Development - Training 1,084.12 2,500 2,220.93 2,500 12,00052130 380%100%299.00 89% Dues, Subscriptions & Certs 1,398.73 1,750 385.00 1,750 3,00052140 71 %100%648.65 22% Controllable Contract Services 6,612.00 15,000 0.00 17,500 20,00052285 33%117%11,362.00 0% Auction Expenses 0.00 50 0.00 0 5052286 0%0%0.00 0%
Small Tools & Equipment 0.00 100 0.00 0 10052402 0%0%0. 00 0% Computer Related Acquisitions 1,639.95 0 0.00 0 50052403 0%0%0.00 0% Office Equip Maint/Repair 439.91 450 362.40 545 60052581 33%121 %459.43 81 % 16,433.88 11,927.69 21,250 3,437.49 23,098 37,650Total Controllable Exp 77%16% 109% Automation Lease 769.72 1,500 0.00 1,500 1,00052576 33-%100%1,539.44 0% 1,539.44 769.72 1,500 0.00 1,500 1,000Total Required Exp 33-%0% 100% Telephone Service Expense 653.50 900 411.34 546 70052121 22-%61 %793.97 46% Desk Phone Expense 391.93 220 428.09 524 26452123 20%238%0.00 195% Cellular Phones 392.53 0 85.75 86 75052128 0%0%437.32 0% 1,231.29 1,437.96 1,120 925.18 1,156 1,714Total Utilities 53%83% 103% 11 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:26:51 PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Info Systems Allocation 9,772.56 13,073 9,804.69 13,073 11,61452185 11-%100%5,487.00 75% Liab Admin Alloc 0.00 16,543 12,407.22 16,543 24,05852245 45%100%0.00 75% Unempl Admin Alloc 0.00 44 32.94 44 5452246 23%100%0.00 75% WC Admin Alloc 0.00 5,183 3,887.19 5,183 7,56952247 46%100%0.00 75% POB Allocation 18,941.00 34,107 25,580.25 34,107 43,32553921 27%100%8,471.00 75% 13,958.00 28,713.56 68,950 51,712.29 68,950 86,620Total Alloc Costs & Self Ins 26%75% 100% Other Equipment 0.00 0 0.00 0 066189 0%0%5,513.00 0%
5,513.00 0.00 0 0.00 0 0Total Capital 0%0% 0%
217,631.54 286,657.72 379,395 240,777.56 360,402 514,691Total Expense: %63 %95 36% Net: Purchasing Services 240,777.56-216,188.11 - 379,395- 360,402- 514,691 -284,907.72- 12 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:26:51 PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1160 Revenue Management
40060 4,173,402.09 4,591,937.68 4,400,000 4,005,153.50 4,400,000 4,825,000Business Licenses 91 % 100% 10% 40145 1,670.82 1,766.82 1,675 807.14 1,675 1,800BusLic SB1186/AB1379 Adm 48% 100% 7% 40431 0.00 2,108,764.10 2,600,000 1,966,503.10 2,900,000 3,400,000Cannabis Business Tax(Mesr 76% 112% 31% 40691 18,343.67 21,730.02 18,500 18,004.78 20,000 21,000Business License Admin Fee 97% 108% 14% 8,247,8004,193,416.58 6,724,198.62 7,020,175 5,990,468.52 7,321,675All Other Taxes % 0 %107 %17 40063 288,461.01 234,155.39 250,000 341,858.09 375,000 275,000Business Lic Penalties 137% 150% 10% 275,000288,461.01 234,155.39 250,000 341,858.09 375,000All Fines % 0 %107 %10 40046 653.00 0.00 0 0.00 0 0Adult Entertainment Permits 0% 0% 0% 0653.00 0.00 0 0.00 0All Licenses % 0 %107 % 0
40054 456.00 457.50 200 242.25 300 200Food Vendor Permits 121 % 150% 0% 40259 1,079.00 1,309.85 500 514.70 600 500VFH Operator Permit 103% 120% 0% 40266 629.00 1,253.50 100 0.00 100 100VFH Driver Permit 0% 100% 0% 8002,164.00 3,020.85 800 756.95 1,000All Permits % 0 %107 % 0

00.00 0.00 0 0.00 0All Fees % 0 %107 % 0
40225 319.00 0.00 0 0.00 0 0Bad Debt Collected 0% 0% 0% 40530 688.84 400.81 0 4,589.03 4,590 0Over & Short 0% 0% 0% 01,007.84 400.81 0 4,589.03 4,590All Other Misc Revenue % 0 %107 % 0 40380 13,392.90 13,468.13 12,000 72,453.92 75,000 12,000All Other Revenues 604% 625% 0% 12,00013,392.90 13,468.13 12,000 72,453.92 75,000All Charges for Services % 0 %107 % 0 80881 0.00 22,250.00 0 0.00 0 0Trnsf frm American Rescue Pl 0% 0% 0%

00.00 22,250.00 0 0.00 0All Transfers In % 0 %107 % 0
4,497,789.33 6,997,493.80 7,282,975.00 6,410,126.51 % 0 7,777,265 %107 8,535,600 %17Total Revenue Proposed Staffing Changes 0.00 0 0.00 0 26,05851006 0%0%0.00 0% Earnings & Benefits 461,613.86 398,156 283,293.06 397,000 385,80751012 3-%100%363,221.34 71 % All Overtime - Non Sworn 0.00 100 25.02 100 20051030 100%100%0.00 25% Hourly 569.91 62,819 21,913.72 72,719 58,21251040 7-%116%7,106.62 35% Retirement/Termination Payout 0.00 9,500 5,722.75 9,500 051059 0%100%836.51 60% Total Buybacks 556.48 3,395 3,394.72 3,395 4,10051080 21 %100%1,539.92 100% 13 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:26:51 PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
372,704.39 462,740.25 473,970 314,349.27 482,714 474,377Total Staffing 0%66% 102% Temporary Agency Svcs 0.00 13,000 0.00 13,000 7,20051055 45-%100%0.00 0% Office Supplies 3,382.45 3,500 1,569.47 3,500 3,50052060 0%100%1,912.02 45% Postage 4,682.19 9,000 2,182.80 9,000 7,50052063 17-%100%8,133.67 24% Printing & Copying 3,941.91 4,000 41.20 4,000 4,00052064 0%100%2,593.11 1% Mileage Reimbursement 0.00 100 0.00 100 10052090 0%100%0.00 0% Prof Development - Training 690.35 3,000 923.58 3,000 5,30052130 77%100%800.00 31 % Dues, Subscriptions & Certs 142.50 260 137.50 260 30052140 15%100%124.00 53% Controllable Contract Services 0.00 2,500 0.00 2,500 2,50052285 0%100%5,975.00 0% Small Tools & Equipment 671.62 4,000 128.04 4,000 7,90052402 98%100%1,299.43 3% Computer Related Acquisitions 737.46 1,800 0.00 1,800 2,00052403 11%100 %756.45 0% Office Equip Maint/Repair 0.00 500 130.87 500 50052581 0%100%354.45 26% 21,948.13 14,248.48 41,660 5,113.46 41,660 40,800Total Controllable Exp 2-%12% 100% Off-Site Storage 573.12 1,500 429.84 1,500 1,50052081 0%100%647.37 29% Pub, Print Ord/Res/Legals 618.28 0 0.00 0 70052160 0%0%625.34 0% Tuition Reimbursement 1,214.36 4,000 1,025.40 4,000 1,50052461 63-%100%100.00 26% Uncollectible Accounts 27.00- 0 0.00 0 058920 0%0%3,992.44 0% 5,365.15 2,378.76 5,500 1,455.24 5,500 3,700Total Required Exp 33-%26% 100% Telephone Service Expense 0.00 0 0.00 0 052121 0%0%645.53 0% Desk Phone Expense 718.49 551 784.88 850 88152123 60%154%0.00 142% Cellular Phones 49.98 0 0.00 0 052128 0%0%451.45 0%
1,096.98 768.47 551 784.88 850 881Total Utilities 60%142% 154% Info Systems Allocation 20,583.43 22,368 16,776.00 22,368 14,59952185 35 -%100%10,617.00 75% Liab Admin Alloc 0.00 28,305 21,228.75 28,305 30,24152245 7%100%0.00 75% Unempl Admin Alloc 0.00 74 55.44 74 6852246 8-%100%0.00 75% WC Admin Alloc 0.00 8,869 6,651.72 8,869 9,51452247 7%100%0.00 75% POB Allocation 55,433.00 51,707 38,780.28 51,707 44,20753921 15-%100%24,791.00 75% 35,408.00 76,016.43 111,323 83,492.19 111,323 98,629Total Alloc Costs & Self Ins 11-%75% 100% 14 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:26:51 PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Furniture & Equipment 3,103.70 0 0.00 0 066180 0%0%0.00 0% Capital Prior Year Carryover 0.00 3,142 0.00 0 066205 0%0%0.00 0%

0.00 3,103.70 3,142 0.00 0 0Total Capital 0%0% 0%
436,522.65 559,256.09 636,146 405,195.04 642,047 618,387Total Expense: %64 %101 3-% Net: Revenue Management 6,004,931.474,061,266.68 6,646,829 7,135,218 7,917,2136,438,237.71 15 This Page Intentionally Left Blank

City of Pomona 2023-24 Proposed Budget
General Services
0101 General Services 4,395,745 4,997,772 5,599,867 Dept Total 4,395,745 4,997,772 5,599,867

EXPENSE BY CATEGORY
Personnel - (350,000) (1,300,000)
Operating 3,060,244 4,175,374 6,054,039
Utilities 457 386 -
Alloc Costs 117,017 511,362 184,374 Trans Out 1,218,026 660,650 661,454
Total 4,395,745 4,997,772 5,599,867
Adm Svc Chg - 102,796 (107,833)
Total 4,395,745 5,100,568 5,492,034
There are no positions within this function although
some salaries are allocated from other departments.
2021-22
Actual
2022-23
Budget
2023-24
Proposed
~ GENERAL SERVICES ~

SERVICES PROVIDEDEXPENSE BY DIVISION / FUND
2021-22
Actual
2022-23
Budget
2023-24
Proposed

DEPT STAFFING -
All Funds
Department at a Glance
OPERATIONS - General Fund
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
Alloc Costs
Trans Out
88%
3%
9%
4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:30:19PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0101 General Services
40380 1,295.72 407.25 0 0.00 0 0All Other Revenues 0% 0% 0% 01,295.72 407.25 0 0.00 0All Charges for Services % 0 %100 % 0 80723 93.02 0.00 0 0.00 0 0Transfer From Other Funds 0% 0% 0% 80881 0.00 28,198.30 80,510 0.00 80,510 0Trnsf frm American Rescue Pl 0% 100% 0% 093.02 28,198.30 80,510 0.00 80,510All Transfers In % 0 %100 % 0 80400 3,250.00 0.00 0 0.00 0 0Sale of Capital Assets 0% 0% 0% 03,250.00 0.00 0 0.00 0All Other Financing Sources % 0 %100 % 0 4,638.74 28,605.55 80,510.00 0.00 % 0 80,510 %100 0 % 0Total Revenue Vacancy Factor 0.00 350,000- 0.00 0 1,300,000-59994 271 %0%0.00 0%

0.00 0.00 350,000- 0.00 0 1,300,000-Total Staffing 271 %0% 0% Postage 0.00 200 0.00 200 20052063 0%100%97.54 0%
Printing & Copying 17.00 275 2.84 275 27552064 0%100%284.24 1% Other Expense 3,039.99 10,000 5,093.20 10,000 11,00052080 10%100%4,419.64 51 % Prof Development - Training 22,400.00 1,200 0.00 1,200 052130 0%100%0.00 0% Dues, Subscriptions & Certs 78,747.89 81,585 77,303.14 81,585 82,50052140 1%100%67,105.18 95% Chamber of Commerce 50,000.00 50,000 25,000.00 50,000 50,00052188 0%100%50,000.00 50% Pomona Econ Opp Ctr 75,000.00 75,000 37,500.00 75,000 75,00052189 0%100%75,000.00 50% Community Programs 2,018.71 2,500 69.82 2,500 2,50052190 0%100%128.76 3% Controllable Contract Services 91,615.90 112,000 20,504.43- 112,000 21,00052285 81 -%100%47,890.01 18% Outside Legal Services 0.00 165,000 0.00 20,000 165,00052323 0%12%5,521.44 0% Departmental Expense 3,343.15 10,000 6,007.91 10,000 11,00052350 10%100%250.35 60% Computer Related Acquisitions 7,304.45 0 0.00 0 052403 0%0%42,273.77 0% Other Supplies/Materials 881.09 3,000 182.77 1,000 3,00052430 0%33%0.00 6% Property Maintenance & Repairs 490.00 2,500 0.00 1,000 2,50052585 0%40%625.00 0% Police Commission Support 15,150.00 185,000 18,097.50 50,000 185,00052691 0%27%0.00 10% Contract - City Attorney 930,237.24 1,280,510 566,616.60 1,280,510 1,300,00052945 2%100%911,546.72 44% Contingency-General 0.00 143,200 0.00 176,200 250,00059900 75%123%0.00 0% 1,205,142.65 1,280,245.42 2,121,970 715,369.35 1,871,470 2,158,975Total Controllable Exp 2%34% 88% 1 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:30:19PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Data Communications Lines 0.00 13,000 4,350.00 13,000 052150 0%100%0.00 33% Pub, Print Ord/Res/Legals 0.00 1,100 0.00 0 1,20052160 9%0%0.00 0% Required Contract Services 76,143.88 170,000 48,408.49 170,000 60,00052274 65-%100%51,798.54 28% Humane Society Contract 1,395,972.54 1,350,000 1,004,660.64 1,350,000 1,500,00052324 11%100%850,947.00 74% Lease Equipment-Citywide 0.00 205,629 205,741.72 205,742 200,18952572 3-%100%0.00 100% Tri-City Mental Health 43,675.00 43,675 0.00 43,675 43,67552771 0%100%43,675.00 0% Property Tax Admin Fee-SB2557 253,777.48 270,000 263,279.18 263,280 270,00053915 0%98%262,158.96 98% Uncollectible Accounts 10,430.09 0 26,237.47 26,238 20,00058920 0%0%231.05 0% 1,208,810.55 1,779,998.99 2,053,404 1,552,677.50 2,071,935 2,095,064Total Required Exp 2%76% 101 % Telephone Service Expense 0.00 0 0.00 0 052121 0%0%430.32 0% Desk Phone Expense 457.20 386 499.48 500 052123 0%130 %0.00 129% 430.32 457.20 386 499.48 500 0Total Utilities 0%129% 130% Info Systems Allocation 0.00 173,227 129,920.22 173,227 180,82352185 4%100%0.00 75% Claims Exp - Liab 89,837.00 73,223 54,917.19 73,223 3,55152235 95-%100%69,598.00 75% Liab Admin Alloc 0.00 201,315 150,986.25 201,315 052245 0%100%0.00 75% Unempl Admin Alloc 0.00 522 391.50 522 052246 0%100%0.00 75% WC Admin Alloc 0.00 63,075 47,306.25 63,075 052247 0%100%0.00 75% Debt Svc Admin Alloc 27,180.33 0 0.00 0 053920 0%0%25,855.34 0% 95,453.34 117,017.33 511,362 383,521.41 511,362 184,374Total Alloc Costs & Self Ins 64-%75% 100% Transfer To Equip Repl 100,000.00 200,000 150,000.00 200,000 200,00089921 0%100%80,000.00 75% Transfer to Capital Outlay 111,908.96 0 0.00 0 089922 0%0%0.00 0% Transfer to Debt Service 319,588.40 345,855 172,927.40 345,855 346,42389923 0%100%320,018.24 50% T
ransfer to Self Ins Fund 0.00 0 0.00 0 089956 0%0%95,577.00 0% TransfertoOtherFundsDONTUSE 2,765.41 0 0.00 0 089958 0%0%2,475.46 0% Transfer to CIP Project Fund 568,789.00 0 0.00 0 089987 0%0%345,000.00 0% Transfer to Pension Oblig Bond 114,974.32 114,795 57,397.56 114,795 115,03189988 0%100%114,952.28 50% 958,022.98 1,218,026.09 660,650 380,324.96 660,650 661,454Total Transfer Out 0%58% 100% 2 4/27/2023 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 2:30:19PMReport No. 1234 101 2020-2021 2021-2022 2022-2023 2022-2023
03/31/2023

YEAR-END

ESTIMATE
2022-2023 2023-2024%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
3,467,859.84 4,395,745.03 4,997,772 3,032,392.70 5,115,917 3,799,867Total Expense: %61 %102 24-% Net: General Services 3,032,392.70-3,463,221.10- 4,917,262- 5,035,407- 3,799,867-4,367,139.48- 3 City of Pomona 2023-24 Proposed Budget
EXPENSE BY DIVISION / FUND Other Fund
General Fund Special Revenue Funds
Neighborhood Services F130 Neighborhood Stabil - 3 24,200 - - 4110 Custodial Services 530,486 820,959 1,163,461 F136 Operation Porchlight (RRH) 1,120,533 1,253,946 1,252,909 4112 Afterschool Rec (Youth) 485,972 766,359 1,177,529 F139 Measure H 2,319,424 1,958,230 1,863,788 4115 Special Events (City) 123,282 149,357 194,982 F143 Permanent Local Housing Allocation 47,015 4,509,577 3,128,593 4120 Pomona Concert Band 2,382 7,205 4,516 F144 Cannabis Community Benefit Fund - 250,000 500,000 4133 Senior Programs 197,238 258,019 274,117 F189 Grant - Healthy Homes Production 4,772 2,240,928 1,412,153 4141 Natural Grass Athletic Fields 107,915 99,000 156,000 F190 Grant - HOME - ARP 14,355 3,160,091 3,128,660 4145 Ganesha Park Pool 204,171 297,531 344,901 F193 Grant - ESG-CV 3,487,330 2,383,292 - 4146 Veterans Park 364,285 440,415 285,118 F197 Comm Dev Block Grant (CDBG) - - - 4160 Washington Park Pool 136,335 165,368 195,547 F212 Emergency Solutions Grant 136,650 264,417 153,565 4201 Comm Svcs Admin 1,136,893 1,136,291 1,317,267 F214 Home Grant 663,564 5,134,372 3,920,538 4191 Youth Commitment - 1,000,000 1,500,000 F215 Grant - Miscellaneous 1,177,957 2,627,980 1,995,294 4204 Neighborhood Svcs Admin 109,930 325,232 868,566 F229 Lead Based Paint Grant 816,327 3,596,765 2,412,666 Dept Total - GF 3,398,888 5,465,736 7,482,004 F257 Cal Home Reuse Grant 97,338 808,257 275,717 GENERAL FUND EXPENSE BY CATEGORY F264 Cal Home Grant 94,152 720,000 420,000 F226 Senior Nutrition 720,471 588,000 483,780 Dept total - Spec Rev Funds 10,724,088 29,495,855 20,947,663 Personnel 1,735,271 2,328,911 3,675,390 Pomona Housing Authority Operating 594,235 1,901,691 1,876,200 F131 Low Mod Housing Asset 980,583 918,556 1,165,431 Utilities 349,352 366,352 465,326 F205 HUD Voucher 16,540,670 17,830,531 18,832,461 Capital 21,025 130,548 228,000 F218 Continuum of Care Program 1,652,029 2,135,479 2,135,741 Alloc Costs 488,022 521,707 1,021,990 F249 Housing Authority Admin 145,000 144,210 124,465 Trans Out 210,983 216,527 215,098 Housing Authority Total 19,318,282 21,028,776 22,258,098 Total 3,398,888 5,465,736 7,482,004 Department Total 33,441,258 50,524,631 43,205,761 ~ NEIGHBORHOOD SERVICES ~

DEPT STAFFING -
All Funds
2021-22
Actual
2022-23
Budget
2023-24
Proposed

OPERATIONS -
General Fund
2021-22
Actual
2022-23
Budget
2023-24
Proposed
2021-22
Actual
2022-23
Budget
2023-24
Proposed
Department at a Glance
Personnel
Operating
Utilities
Capital
Alloc Costs
Trans Out
49%
25%
6%
3%
14%
3%
2019 2020 2021 2022 2023
30 31 33 38 44

City of Pomona 2023-24 Proposed Budget

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 home s, 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 comm unity organizations to further programs and policies that meet city objectives.

City Council / Housing AuthorityMay 8, 2023

City Council / Housing Authority
May 8, 2023