attach 1 - Fiscal Year 2024-25 Operating Budget — City Council / Housing Authority, May 13, 2024 (part 1 of 2)

City of Pomona
Proposed
Operating Budget
Fiscal Year
2024-25

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 16
Debt Administration 16
Debt Obligations 17
Policy Guidelines 19
Allocated Costs 21
Gann Limitation 23
Acronyms 23
Glossary of Terms 25

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

REVENUES
General Fund Revenue Detail 1

AUTHORIZED STAFFING
Fiscal Year Comparisons of Positions 1
Authorized Staffing Change Reconciliation 2
Authorized Staffing by Fiscal Year 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 2024-25 Budget Guiding Principles
Fiscal Policies

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
05/13/2024

The Honorable Mayor, 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) 2024-25 Proposed Citywide Budget and Budget Message. This proposed budget aligns with the City Council’s priorities for public safety, customer service, fiscal responsibility, and transparency. It serves as a financial plan to sustain and enhance the quality of life for Pomona residents, businesses, and stakeholders.

Given the current economic climate, characterized by high inflation raising the cost of goods and services, rising energy and fuel prices, supply chain disruptions, the Federal Reserve's efforts to tame inflation through interest rate hikes, a potential increase in unemployment, and a slowdown in the housing market, it is crucial to exercise caution when estimating service and program costs, as well as the available resources to fund them. While revenues may have experienced growth in recent times, the recurring nature of economic conditions reminds us that a downturn may be looming. History has repeatedly demonstrated that revenue streams can fluctuate, underscoring the need for a balanced and reasonable approach to budgeting. Consequently, this proposed budget strikes a sensible balance between meeting the community's essential needs and maintaining fiscal sustainability.

As a commitment to provide ongoing youth programming, which is a defined priority for the community, this budget includes $2M of General Fund appropriations for ongoing youth programming. This amount represents the third tranche of the annual contributions planned to continue for the next two fiscal years, with an eventual goal of providing a total of $10M over a 5-year period (FY 2022-23 to FY 2026-27). Youth Commitment Funds will be utilized to expand youth programming, youth-focused community activities, youth employment opportunities, community partnerships that benefit youth, and mobile recreation Citywide. In addition, the funds will create more accessible spaces within the library for youth programs and events, increase the number of youth programs and events, 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 library building.

A notable event impacting the overall budget was the passing of the City’s Measure P in the March 2024 Primary Municipal Election. This measure maintained the City’s Transactions Use Tax at

0.75% and removed the sunset date of April 2029, thereby averting a potential fiscal cliff.

However, a new initiative, Pomona Kids First, will be presented to voters on the November 5, 2024 ballot, requiring an annual transfer (2% in year one with increases until the level is 10%) from the General Fund to a special fund dedicated to youth programming.

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
According to the U.S. Treasury, the American Rescue Plan (ARP) funds must be obligated by December 2024 and expended by December 2026. To ensure that none of the funds are returned, the city conducted a review of its ARP Expenditure Spending Plan. This review identified $6.9M in available funds that the City may be unable to obligate by the December 2024 deadline. To fully utilize the ARP funds, the City's FY 2024-25 Proposed Budget includes a redistribution of $6.9M of ARP funda that is discussed herein. Directly related is a General Fund supplemental budget request in the amount of $175k that is included to fund Mental Health Professional services that would assist the HEART teams. Specifics services, including the designated provider, are being researched currently.

The FY 2024-25 Proposed Citywide Budget provides an overview and detailed 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, the Proposed FY 2024-25 Proposed Citywide Budget with a General Fund surplus of $40k, along with the other City funds, is presented herein.

CITYWIDE BUDGET HIGHLIGHTS
The FY 2024-25 Proposed Citywide Budget for expenditures is $463M, and it is comprised of seven operating fund types, as shown in Table 1.

Total City Appropriations by Fund Type – Table 1

 While the Citywide budget reflects a significant decrease of $47M, it is important to note this reduction is primarily attributable to budgetary allocations for initiating new CIP projects and the necessary re-appropriation of grant carryover balances.

 In late 2023, the City engaged in negotiations with all City bargaining units, resulting in a multi-year agreement on general salary increases. The agreed-upon terms stipulated a 7% salary increase effective October 2023, followed by subsequent increases of 4% effective October 2024, 4% effective October 2025, and 5% effective October 2026. The Proposed FY 2024-25 budget encompasses the second phase of this agreement, reflecting a 4% salary increase effective October 2024. This structured approach to salary adjustments demonstrates the City's commitment to maintaining a FUND TYPE FY 2023-24 FY 2024-25General Fund$167,091,042 $161,247,429Special Revenue Funds122,019,734 76,739,833Debt Service Funds20,715,882 19,188,644Capital Project Funds42,767,115 28,173,160Enterprise Funds120,488,480 137,642,475Internal Service Funds10,218,021 10,606,747Housing Authority Funds26,176,074 29,351,866Total$509,476,348 $462,950,154

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
competitive compensation structure while adhering to fiscal prudence and long-term sustainability.

 Effective in the Proposed Fiscal Year 2024-25 budget, the Technology Services Department is now considered the Innovation and Technology (IT) Department and this new department name is consistent with their Department Directors title, as well as the operations will assume the responsibility of budgeting for these expenses within the Information Technology fund. In prior years, individual Departments have been responsible for budgeting for their respective computer acquisitions and telecommunication costs. However, this new centralized approach will streamline the budgeting process and enable more efficient management of these IT-related expenses.

By consolidating the budgeting for computer acquisitions and telecommunication costs under the IT department, the City aims to enhance coordination and ensure consistent standards. This change will improve budgetary control and facilitate better planning and decision-making regarding the City's IT infrastructure and resources. The IT department is well positioned to effectively manage these expenses, given its expertise in technology procurement, deployment, and support. This proactive measure will contribute to the City's efforts to optimize its IT operations and deliver better services.

 The FY 2024-25 Proposed Budget excludes vehicle purchases from the General Fund.

This strategic decision aligns with the City's efforts to prepare for the upcoming State mandate to transition to electric vehicles, ensuring compliance and environmental stewardship. The City remains committed to maintaining a reliable and efficient fleet through our established Fiscal Policy of contributing towards the Equipment Replacement Reserve. This dedicated reserve currently holds a balance of $1.8M, resulting from the original balance on the account, plus prior year contributions and the allocations included in the FY 2024-25 Proposed Budget. While the General Fund excludes vehicle purchases, the non-general funds contain allocations totaling $1.17M for vehicle acquisitions and replacements. By proactively funding the Equipment Replacement Reserve and allocating funds in the non-general funds, we can systematically replace aging vehicles and equipment while simultaneously investing in the necessary infrastructure and electric vehicle technologies to meet the forthcoming State requirements.

 According to the U.S. Treasury, the American Rescue Plan (ARP) funds must be obligated by December 2024 and expended by December 2026. To ensure that none of the funds are returned, the City conducted a review of its ARP Expenditure Spending Plan with the ARP subcommittee in April 2024. This review identified $6.9M in excess funds the City may be unable to obligate by the December 2024 deadline. To fully utilize the ARP funds, the City's Proposed FY 2024-25 Proposed Budget includes a redistribution of $6.9M from the ARP. Details of the changes are explained below. The approval of a revised ARP Expenditures Spending Plan will be brought forward with the Adopted Budget in June 2024.

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
o The Homeless Engagement and Resources Team (HEART) initiative Team has been budgeted in the OATH (Officers Assisting the Homeless) Initiative Grant which was awarded by the State since FY 2018-19 to address homelessness.

This grant was awarded in two 3-year allotments (6 years in total) which will end June 30, 2024. American Rescue Plan (ARP) funds are available and are an eligible use to fund this annual program in FY 2024-25 in the amount of $2.8M.

o Also proposed is to amend the expenditure spending plan is to use the remaining $4.1M of ARP funds available for the Capital Improvement Project - Civic Center Plaza – New Playground Amenities (#71063). This proposal was discussed and approved by the ARP Subcommittee in April 2024.

 Analysis on the budget variances from FY 2023-24 versus the Proposed Budget for FY 2024-25 are discussed in the next sections of the budget message.

KEY BUDGET ASSUMPTIONS

Key Assumptions for the FY 2024-25 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 Development (HUD), Department of Finance, and the State Controller’s Office, as well as the effect of current inflation to the cost of goods and services.

 Sales Tax is estimated to experience an overall growth of 3% or $1.1M. Sales Tax Revenue is categorized into eight major industry groups; Building and Construction, State and County Pools, Business and Industry, Restaurants and Hotels, Fuel and Service Stations, General Consumer Goods, Food and Drugs, and Autos and Transportation. The strongest industry group 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.

 There is a projected increase of 2% or $1.1M over the prior fiscal year in Property Taxes.

The year-to-year increase is less than the recent previous years due to the value growth for 2023-24 being significantly lower than the amount of growth in 2022-23. This is due to a reduction in the number of homes sold and a reduction in the value added per single family residence home sold. Of the $1.1M, $861k is due to an estimated increase in Secured and Unsecured Property Tax revenues, which is a direct result of the increase in the sold properties assessed values. Residual RPTTF revenue is estimated to increase by $100k.

 UUT revenues are estimated to increase by 1% in FY 2024-25 as this area has slowed down compared to the last few fiscal years which was a result of customers paying past due balances left remaining after receiving covid relief program funding.

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25

 As we look ahead to Fiscal Year 2024-25, our City is poised to benefit from a favorable financial outlook, particularly in regards to our investment earnings. Through prudent financial management and strategic investment strategies, we anticipate our investment earnings to increase significantly from $4M in FY 2023-24 to $7M in the upcoming year.

The FY 2024-25 Proposed Budget includes an allocation of $2.5M in the General Fund, which will provide additional resources to support essential City services and operations funded through the General Fund. The remaining $4.5M is allocated to other funds.

 The Cannabis Tax revenues are estimated to decrease by $400k compared to FY 2023-24.

All 4 of the licensed dispensaries are now open and are experiencing a more consistent taxable business stream.

 Included in this budget is $2M of General Fund appropriations for the Youth Commitment as the third allotment of the annual contributions planned to continue in the following two 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.

 The Pomona Kids First Initiative will be placed on the November 2024 election ballot and if approved would require a defined increasing percentage of annual total unrestricted General Fund revenues to be transferred to new Children & Youth Fund in accordance with the following schedule:

This has not been factored into the FY 2024-25 Proposed Budget as election results will not be known until November 2024.

 All bargaining unit have agreed to 4-year contracts that extend through the fall of 2027. Respective increases and changes that have been agreed upon and impact the FY 2024-25 Proposed Budget are included herein. The next salary increase of 4% will be effective October 1, 2024.


 The General Fund reflects a $1.3M Vacancy factor (Same amount as in FY 2023-24) calculated to address the significant vacancies currently in the General Fund that are being recruited and addressed in an efficient matter.

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

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
$95M. The FY 2024-25 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.

 For the FY 2024-25, the City's Unfunded Accrued Liability (UAL) with CalPERS for both the Safety and Miscellaneous employee groups combined amounts to $1.7M. The Proposed General Fund budget for FY 2024-25 allocates $1.5M to cover the majority of this UAL obligation. The remaining $170k UAL balance is funded through other City funds beyond the General Fund.

 One of the significant cost factors the City has to account for in its budget is liability insurance premiums. These premiums cover the City against potential legal liabilities arising from accidents, injuries, or damage caused by City operations or employees.

According to the projections, the liability insurance premiums are estimated to increase by $500k for the next year, as reflected on the FY 2024-25 Proposed Budget. This increase is not a one-time occurrence, as liability insurance premiums have been on an upward trend, continuously increasing over the years. Several factors contribute to this rise, including the increasing frequency of claims, the severity of incidents, and the overall costs associated with legal proceedings and settlements. This significant increase in liability insurance premiums impacts the overall budget and the allocation of costs across various City departments.

 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, $500k for a Section 115 Pension Trust, $200k for Equipment Replacement Reserve, and $1.26M for CIP Projects funding, which is about ¾% of preliminary General Fund revenues. These Policies replaced the original Financial Policies adopted in 2011, which included the City of Pomona Sustainability Policy and General Fund Reserve Policy. On April 15, 2024, surplus funds from the year ending June 30, 2023, were appropriated into the Section 115 Pension Trust, Equipment Replacement Reserve, and CIP Project Budget to address future long terms needs. Staff will be bringing forward General Fund vehicle requests to use the Equipment Replacement Reserve funding available to the City Council during Fiscal Year 2024-25. In addition, staff will bring forward in June 2024 additional proposals to use the CIP funding that is available from the surplus funds.

 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.

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
General Fund Revenues
The FY 2024-25 General Fund Revenues are estimated at $161.3M. Overall, the estimates have increased 1% from last fiscal year. Following Table 2 is a brief discussion of each of these revenue sources.

General Fund Revenues by Category - Table 2

Property Tax – There is a projected 2% increase over the prior fiscal year in property tax revenues.

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 based on value gained on all single-family residential sales through October ($131.7 million). The value will be added to the 2024-25 tax rolls from sales in 2023 which will be 55.1% of the $239 million added to the 2023-24 roll from single family residential sales in 2022. There was a total of 274 new and 255 dropped assessments that increased roll values by $18 million. A total of 2,112 changed assessments added $52.4 million.

Sales Tax – Sales Tax is estimated to increase by 3% in FY 2024-25, 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 flatten out this year due to fears of a recession and the overall cost of goods. The 3% increase is primarily due to an increase in 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. The Sales Tax category includes both the countywide base for Sales Tax as well as the Transactions and Use Tax at three quarters of one percent (0.75%).

Utility User Tax (UUT) – UUT revenues are estimated to increase by 1% in FY 2024-25. UUT for both Gas and Electric are experiencing an increase due to recent utility rate increases. Southern Revenue CategoryFY 2023-24 BudgetFY 2023-24 Y/E Est.FY 2024-25 ProposedFY 2023-24 Budget vs. FY 2024-25FY 2023-24 Y/E Est. vs. FY 2024-25Property Taxes 50,110,000$ 50,199,621$ 51,235,000$ 1,125,000$ 1,035,379$ Sales Tax 42,467,000 43,157,357 43,575,914 1,108,914 418,557Utility Tax 21,777,000 21,776,508 21,989,686 212,686 213,178 Total - Big "3" 114,354,000$ 115,133,486$ 116,800,600$ 2,446,600$ 1,667,114$ Other Taxes 21,518,800 21,905,000 21,304,800 (214,000) (600,200)Licenses, Permits, & Fees 12,090,400 11,964,257 11,430,700 (659,700) (533,557)Charges for Svc 4,525,642 3,805,092 3,727,477 (798,165) (77,615)Fines 2,494,524 2,022,100 2,016,524 (478,000) (5,576)Other Revenues 4,913,710 8,032,465 6,007,223 1,093,513 (2,025,242) Total - All Sources 159,897,076$ 162,862,400$ 161,287,324$ 1,390,248$ (1,575,076)$

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
California Edison implemented a 6.2% rate increase and SoCalGas implemented a 5% rate increase in January of 2024. The Water section is also increasing due to the annual CPI increase of rates by the City. Another increase is forecasted during the upcoming fiscal year.

Other Revenues – This category includes several revenue streams: Transient Occupancy Tax (TOT), other taxes, licenses, permits, fees, other miscellaneous revenue, transfers-in and other financing sources. Changes in this category from FY 2023-24 to FY 2024-25 are estimated to increase by 18% overall. The “Other Taxes” section of this category is expected to experience a $1.7M decrease primarily due to the reduction in home sales affecting the property transfer tax.

In addition, the “License, Permits and Fees” section will see Plan Checks fees reduced by $900k, with an offset of an increase in building permits totaling $600k. The “Fines” section will see a reduction because parking violations were reduced to $483k. The “Other Revenue” section will increase due to investment earnings increase of $1M. The overall increase in this overall category totals $1.4M.

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

The General Fund appropriations show a $5.8M decrease, primarily due to the exclusion of vehicle purchases in the current fiscal year's budget. This strategic decision aligns with the City's proactive efforts to prepare for the upcoming State mandate to transition to electric vehicles, ensuring compliance and environmental stewardship.

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
Another contributing factor to the decrease in appropriation is last year's budget, which included an initial $1.5 M contribution to the Section 115 Pension Trust to underscore the City's dedication to addressing long-term pension obligations. Additional contributions to the Section 115 Trust ($2.2M), Equipment Replacement Reserves ($1.1M), and the CIP ($1.1M) were also included last fiscal year. These additional contributions, utilizing the FY 2022-23 General Fund Unassigned fund balance approved by the City Council in April 2024, were made possible by implementing the Updated Fiscal Policy.

Table 3 and Table 4 show details of the $5.8M decrease by Department and Category.

The Police Department’s proposed budget increased by $1.6M. The increase in budget can be attributed to three primary factors. Firstly, it accounts for the agreed-upon 4% salary increase for police personnel effective October 2024. Additionally, the increase is further driven by the allocation for Information Technology (IT). The City has changed how it budgets for IT-related expenses, specifically for computer-related acquisitions and telephone/cell phone expenses. In prior years, individual departments were responsible for budgeting for these expenses within their respective budgets. However, starting in FY 2024-25, the IT Department has assumed the centralized responsibility of budgeting for these IT-related expenses. Lastly, the department cover the majority of the UAL obligations.

Based on estimates provided by the Los Angeles County Fire District, the cost of services is budgeted to decrease by $405k from the prior fiscal year. There are significant shifts in costs between FY 2023-24 and FY 2024-25 based on new estimates from Los Angelese County Fire District. Using the Preliminary budget as the starting point, the contract decreased $1.4M as the contract was anticipated to increase, but the increase was minimal, shifting this preliminary appropriation significantly.

The Public Works Department's budget reflects an overall net increase of $31k. While the personnel budget saw a substantial increase of $300k, this was offset by the absence of vehicle appropriations from the prior year's budget. The decrease in vehicle appropriations is a deliberate decision that aligns with the City's proactive efforts to prepare for the upcoming mandate to transition to electric vehicles. The Department is requesting the following positions in FY 2024- 25: (1) Facilities Custodian (City Hall and Library Facilities), (1) Senior Civil Engineer, and reclassification of Solid Waste Supervisor to Management Analyst.

The net decrease of $1.1M to the CIP budget is attributed to the prior year's additional contribution from FY 2022-23 Unassigned Fund Balance. These additional contributions were made possible by the implementation of the Updated Fiscal Policy and the approval of the City Council to utilize the previous year's surplus.

The Development Services Department budget reflects a net increase of $447k. There is an increase of $586k attributed to staffing due to the recent addition of the Development Services Director and the Deputy Development Services Director. These positions were partially budgeted in the prior fiscal year. In the FY 2024-25 Proposed budget, the positions are budgeted for the entire fiscal year. These increases are partially offset by the decrease in appropriation for

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
supplemental vehicle request from the prior fiscal year. The Department also requests a 1.00 FTE Senior Planner as a senior level planning subject matter expert to handle land use, urban design, and permit processing items.

The General Government group of Departments, consisting of the City Administration, City Clerk, Finance, and Human Resources, decreased by $513k. The overall decrease is mostly due to the prior year's City Manager contract closeout offset by a $70k increase in the supplemental request from the Finance Department for (1) Customer Service Specialist.

The General Services budget reflects a significant decrease of $5.2M compared to the previous fiscal year. This reduction can be primarily attributed to several financial decisions made by the City. Firstly, while the previous year's budget included an initial deposit of $1.5M towards the Section 115 Pension Trust, the current year's allocation is $500k. Additionally, last fiscal year saw one-time additional contributions of $2.2M to the Section 115 Trust, $1.1M to the Equipment Replacement Reserves, and $1.1M to the CIP. Furthermore, the General Services budget incorporates a vacancy factor, resulting in a net reduction of $1.3M. This measure accounts for potential hiring gaps and ensures that the budget accurately reflects the City's staffing levels during the recruitment process for vacant positions.

The Neighborhood Services budget shows a decrease of $323k compared to the previous fiscal year. This reduction can be attributed to a one-time retirement payout in the prior year and adjustments in allocated costs for the POB and IT services. The allocated costs associated with the POB and IT services, which were previously borne by the Neighborhood Services budget, have been realigned. These costs are now appropriately charged to the respective grants where the employees' salaries are funded.

The Community Services Department's Proposed Budget incorporates $1.5M in Youth Commitment Funds. This allocation represents the third installment of the annual contributions planned to continue over the next two fiscal years. The ultimate goal is to provide a total of $10 M to the Community Services Department and the Library Department throughout a five-year period spanning from FY 2022-23 to FY 2026-27. These Youth Commitment Funds will be utilized to expand and enhance various youth-focused initiatives across the City. This includes increasing youth programming, organizing community activities tailored for young individuals, creating youth employment opportunities, fostering community partnerships that benefit youth, and establishing mobile recreation services citywide. Despite the inclusion of the $1.5M Youth Commitment Funds, the Community Services Department's overall Proposed Budget reflects a net decrease of $182k compared to the previous year's budget. This reduction can be attributed to the prior year's budget included carryovers from unspent Youth Commitment Funds and Capital Improvement Program (CIP) transfers for projects such as the Community Center & Swimming Pool Upgrade and Park Improvements – Sport Court Resurfacing. In addition, the decrease is partially offset by a supplemental request for an additional Facilities Custodian position within the department. Unused Youth Commitment Funds will be brought forward to the City Council during FY 2024-25 to carryover.

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
The Library Department's Proposed Budget incorporates $500k in Youth Commitment funds. This allocation represents the third installment of the annual contributions planned to continue over the next two fiscal years. The ultimate goal is to provide a total of $10M to the Community Services Department and the Library Department throughout a five-year period spanning from FY 2022-23 to FY 2026-27. The funds will create more accessible spaces within the library for youth programs and events, increase the number of youth programs and events, 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. The Proposed Budget reflects a decrease of $248k compared to the previous fiscal year. One contributing factor to the decrease is the absence of a carryover from the prior year's unused Youth Commitment funds. Additionally, the Library Department has taken an approach to realigning its utility budget to align with the prior year's actual expenditures to achieve a more realistic budget figure.

Table 3 illustrates the Proposed FY 2024-25 General Fund Budget broken down by Departments and compared to the previous year. Table 4 recaps and explains the budget category differences presented in Table 3.

General Fund Expenditures By Department – Table 3

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
Expenditures By Category – Table 4
Personnel $4,327,021The $4.3M increase relates to several factors including $4.6M full time salary and benefit increases. This includesincreases to the Unfunded Accrued Liability (UAL) of $1.6M, $2.3M for MOU contract increases, and full time costswith positions added after July 1, 2023. Also included is $170k related to hourly decreases mainly due to restorationand the addition of hourly staff at the Community Centers. In addition a request totaling $586k in the General Fundfor the addition of 4.00 FTE that are 100% General Funded and 3.00 FTE that are partially funded by the GeneralFund. A $1.3M Vacancy Factor is also factored in as the filling of vacancies and new positions will realize somesavings, which is the same amount budgeted last fiscal year. The Retirement/Termination payout budget decreased$535k due to many long time tenured employees departing from the City in FY 2023-24 and overtime for policeincreased $100k.Controllable Exp (4,789,175)The controllable expenses reduction is related to the decease in the recent additional appropriations per theConsolidated Financial Polices of amounts of $3.2M for the 115 Pension Trust which totaled $3.8M with the April2024 appropriation of $3.5M, and the reduction of $1.1M from the Department expense line as the budget within theYouth Commitment division has been allocated in FY 2024-25 to various personnel, programs and contracts. Withthe decentralization to utilize our Innovation technology internal service fund for centralized purchase, you will seea reduction in computer related acquisitions less $200k. Required Exp (211,532)There was a decrease of $400k for fire services provided by the LA County Fire District. With increases to the City'sdumping fee of $65k for refuse services provided by the contractor and $150k increase in the City's Humane SocietyContract.Utilities (309,055) The decrease represents decreases in electricity, telephone and gas. Allocated Costs 1,289,917 $1.3M increase will be for the internal service funds allocations that increase nominally each fiscal year to supportall Departments citywide. This years overall increase includes $454k for fleet operations, the $742k increase toLiability claims and administration of which continue to rise due to the increased number of claims which results inhigher premiums. The Information Technology allocation increase of $736k is due to 1.00 new position added to theIT budget to align the Department with the many IT support needs of the City, as well as all funds reducing theircomputer and telephone budgets to now be part of this citywide allocation to provide centralized services.Recovered Costs (52,952)The $53k change is a result of the CPI adjustment for the Cost Overhead Allocation as well as new methodologyper an analysis provided by a hired consultant to better capture these costs.Capital (2,642,298)This decrease is related to $632k (Find detail on page 18 of the Financial Summaries section) in requestedsupplemental purchases of automobiles, trucks, and equipment. The decrease is in comparison to items approvedin FY 2023-24 totaling $3.4M. No General Fund vehicle requests are included at this time, as the EquipmentReplacement Fund that will have a $1.8M balance after July 1, 2024 will be utilized to revisit Department vehiclerequests. Transfers Out (3,455,539)Transfers to CIP will be lower in FY 2024-25 in an amount of $3.5M. The net decrease of $2.4M to the CIP budget isattributed mainly to a decrease of $2.4M of a one-time receipt of revenues in FY 2023-24 from the previous fiscalyear surplus as stated in the Consolidated Financial Polices. Also related to these policies is the surpluscontribution to the Equipment Replacement Fund that is $1M lower than the amount budgeted in total in FY 2023-24. TOTAL CHANGE ($5,843,613)

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
GENERAL FUND PRELIMINARY vs. PROPOSED FY 2024-25

The FY 2024-25 General Fund budget process began with a Preliminary $4.9M deficit when presented to the City Council on March 25, 2024 and again on April 3, 2024. Since then, additional revenues totaling $914k were identified for Sales Tax increases $714k and Business License $308k, as well as a reduction in Parking Violations. From an appropriation standpoint, expenditures are budgeted to decrease $4.1M since the preliminary update. Personnel changes netted a decrease of $3.3M because of staffing for the HEART team redistributed to the ARP fund; Personnel requests total $586k in the General Fund for the addition of 4.00 FTE that are 100% General Funded and 3.00 FTE that are partially funded by the General Fund, and 2.00 FTEs are proposed for reclassification, one within the General Fund, and the other with combined funding.

Details of these position requests can be found on page 20. A vacancy factor for anticipated hiring overlaps is also budgeted at $1.3M. Retirement/Termination Payout was also reduced in the amount of $473k. The categories of “Recovered Costs” and “Controllable Expenses” had modest increases related to routine updates. “Required Expenses” decreased $1.4M as the Fire Contract with Los Angeles County was anticipated to increase, but due to a lowered contract amount for the current fiscal year, the increase was minimal, shifting this preliminary appropriation significantly. The Capital Expenditures line-item increase of $632k is for supplemental items requested (Detailed on page 16). Transfers to other Funds increased $246k due to a reclassification of CIP transfers to projects. With these changes, the FY 2024-25 General Fund Budget presented now reflects a surplus of $40k. Table 5 below reflects the FY 2024-25 Preliminary Budget starting point and how it stands today.

FY 2024-25 Preliminary Budget vs. Proposed Budget - Table 5 2024-25 2024-25PRELIMINARY PROPOSEDBy CategoryBUDGET BUDGET Difference All Property Taxes $51,235,000 $51,235,000 $0All Sales & Use Tax $42,861,818 $43,575,914 714,096All Utility Tax $21,989,686 $21,989,686 0All Other Taxes $20,997,300 $21,304,800 307,500All Other Sources $23,289,186 $23,181,924 (107,262)Total Revenue $160,372,990 $161,287,324 $914,3342024-25 2024-25PRELIMINARY PROPOSEDBy CategoryBUDGET BUDGET Difference Personnel $75,459,427 $72,121,138 ($3,338,289)Controllable Expenses $15,851,760 $15,862,398 10,638Required Expenses $42,544,666 $41,136,568 (1,408,098)Allocation and Utilities $27,566,944 $27,309,032 (257,912)Recovered Costs ($1,816,028) ($1,807,570) 8,458Capital $0 $632,000 632,000Transfers to Other Funds $5,747,363 $5,993,863 246,500Total Expense $165,354,132 $161,247,429 ($4,106,703)Projected Deficit/Surplus (FY 2024-25) ($4,981,142) $39,895

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25

FUND BALANCE
In a proactive move to strengthen the City's financial foundations, staff collaborated with the City's financial advisor, Urban Futures, Inc. (UFI), to develop an updated Consolidated Fiscal Policies and Administrative Procedures. These updated policies were adopted by City Council action on February 6, 2023, with the purpose of establishing comprehensive guidelines for the City's overall fiscal planning and management.

The consolidated policy document is structured to develop principles that guide the City's financial administration. It encompasses crucial areas such as 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 these City Council Policies will require Council approval.

One of the critical components was updating the General Fund Economic Reserve (Fund Balance Policy) to 22% of operating expenses, with a long-term goal of increasing it to 25%. The previous policy goal was 17%. This reserve policy is essential to ensure the City can access financial resources during economic downturns, revenue disruptions, unexpected debt service obligations, or other unforeseen events impacting cash flows.

While the FY 2023-24 year-end estimate projects a reduction of $1.8M from the fund balance on June 30, 2024, and FY 2024-25 shows a modest increase of $40k on June 30, 2025, it is crucial to note the City's proactive measures. In the previous fiscal year, FY 2022-23, operations resulted in a surplus of $13.2M, which increased the City's fund balance. In April 2024, a strategic decision was made to utilize $4.4M of the $13.2M surplus from FY 2022-23 for long-term financial investments. These investments included additional contributions to the Section 115 Trust ($2.2M), Equipment Replacement Reserves ($1.1M), and the CIP ($1.1M). These proactive contributions were made possible by the implementation of the Updated Fiscal Policy and City Council's approval to utilize the previous year's surplus.

While the projected $1.8M deficit for FY 2023-24 is larger in the short term, it is not due to current expenses exceeding revenues but rather the intentional utilization of the FY 2022-23 surplus for strategic investments. Had these proactive measures not been taken, the City would have reflected a surplus of $2.6M in the General Fund for the current fiscal year.

As a result of implementing the Fiscal Policy, the City has made strategic contributions to various funding strategies to strengthen its financial position. These contributions span multiple fiscal years and utilize General Fund Unassigned Fund Balances from prior years. Firstly, a total of $4.2M has been contributed to the Section 115 Pension Trust, with $1.5M from FY 2023-24, $500,000 from the Proposed FY 2024-25, and $2.2M from the unassigned fund balance of FY 2022-23. Secondly, to prepare for potential catastrophic events, the City has allocated $600,000, with $300,000 contributed from FY 2023-24 and an additional $300k from the Proposed FY 2024-

25. Thirdly, recognizing the importance of maintaining and replacing essential equipment, the City has invested $1.5M in the Equipment Replacement fund. This includes $200k from FY 2023-24, $200k from the Proposed FY 2024-25, and $1.1M from the unassigned fund balance of FY 2022-

23. Finally, to address capital improvement needs, the City has allocated $3.69M for the Capital Improvement Program (CIP). This funding comprises $1.34M from FY 2023-24, $1.25M from the

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
Proposed FY 2024-25, and $1.1M from the unassigned fund balance of FY 2022-23. Through these strategic contributions, the City has demonstrated its commitment to long-term financial sustainability, addressing critical infrastructure needs, and ensuring the availability of funds for unforeseen events and future obligations.

Fund Balance History – Table 6

SUPPLEMENTAL REQUESTS
General Fund Supplemental Budget Items
Each year, the budget includes supplemental budget recommendations for staffing, services, and equipment requests. Personnel requests total $586k in the General Fund for the addition of 4.00 FTE that are 100% General Funded and 3.00 FTE that are partially funded by the General Fund, and 2.00 FTEs that are proposed for reclassification, one within the General Fund, and the other with both General Fund and Non-General Fund appropriations. Details of these positions can be found on page 20 herein. The FY 2024-25 Proposed General Fund Requests for Operations and Vehicles total $850k and are reflected in Table 6A. In total, the FY 2024-25 Proposed General Fund Budget contains $1.4M in total supplemental appropriations.

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
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, the FY 2024-25 staffing requests total $707k for the addition of 4.00 FTEs that are 100% funded by Non-General Funds and 4.00 FTEs that are partially funded by Non-General Funds, and 1.00 FTE that is proposed for reclassification. The FY 2024- 25 Proposed Non-General Fund Requests for Operations and Vehicles total $1.2M and are reflected in the table below. The FY 2024-25 Proposed Non-General Fund Budget contains $1.9M in supplemental appropriations.

Non-General Fund Supplemental Requests – Table 6B
Cost General FundCommunity ServicesVideo server replacement (13 locations) $ 105,000 Community ServicesSurveillance Camera replacements (13 locations) $ 195,000 Police Aero Engine Overhaul & Gear box $ 152,000 Police SAN Server $ 180,000 Police Mental Health Professional - HEART Team $ 175,000 Public Works Increase janitorial service at Police Department $ 27,500 Public Works Added medians, parkways & elevt areas maintenance to Landscape Contract $ 15,000 Total General Fund $ 849,500 Fund / Department / Expenditure Description Cost State Gas Tax - RMRAPublic Works Added medians, parkways & elevt areas maintenance to Landscape Contract $ 15,000 Total State Gas Tax (RMRA) Fund $ 15,000 Water FundWater ResourcesIncrease janitorial service at Water Yard Building $ 27,500 Water ResourcesF250 Utility Truck with Crane $ 130,000 Water ResourcesF350 Gate Valve Truck $ 160,000 Water ResourcesF550 Utility Truck with Crane $ 198,000 Water ResourcesF150 Lightning $ 66,000 Water ResourcesFord Maverick Truck $ 40,000 Water ResourcesFord Maverick Truck $ 40,000 Water ResourcesSkid Steer Loader w/Excavator $ 110,000 Water ResourcesF250 Utility Truck with Crane $ 130,000 Total Water Fund $ 901,500 Sewer FundWater ResourcesF150 Lightning $ 66,000 Water ResourcesF150 Lightning $ 66,000 Water ResourcesF250 Utility Truck $ 61,872 Water ResourcesTrailer Mounted Jetter $ 104,000 Total Sewer Fund $ 297,872 TOTAL - All Requests $ 1,214,372 Fund / Department / Expenditure Description

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
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 POBs 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.

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 and special taxes, such as Gas Tax, Propositions A and C, Measure R, AQMD, Maintenance Assessment Districts, Vehicle Parking Districts (VPD), and Fairplex Mitigation Funds.

According to the U.S. Treasury, the American Rescue Plan (ARP) funds must be obligated by December 2024. To ensure that none of the funds are returned, the City conducted a review of its ARP Spending Plan. This review identified $6.9M in excess funds that the City may be unable to obligate by the December 2024 deadline. To fully utilize the ARP funds, the City's proposed FY 2024-25 Special Revenue budget includes a strategic redistribution of the $6.9M excess ARP funds. Of this amount, $2.8M is allocated towards the vital Homeless Engagement and Resources Team (HEART) initiative, while the remaining funds are designated for the Civic Center Plaza CIP project.

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
The proposed budget for the Special Revenue Fund includes an allocation of $2.8M to continue the HEART initiative beyond June 2024, when the initial State grant funding ends. Proactively utilizing available ARP funds will allow this program to operate until June 2026, ensuring uninterrupted services for the vulnerable homeless population. The HEART funding will enable ongoing annual training for police officers, focusing on effective interaction and engagement with homeless individuals. Additionally, it will support dedicated full-time homeless liaison officer positions, essential equipment, and critical mental health clinician roles. This comprehensive approach demonstrates the City's commitment to addressing homelessness with a compassionate strategy.

By reallocating the $6.9M in excess ARP funds, with $2.8M allocated to the HEART team and the remaining funds designated for the Civic Center Plaza project, the City aims to obligate the entirety of the American Rescue Plan funds before the December 2024 deadline set by the U.S.

Treasury. This strategic reallocation will avoid the need to return any unspent ARP funds, while simultaneously supporting vital initiatives to address homelessness and enhance public spaces within the City.

The reduction of $45.3 million in the Special Revenue Fund is for the prior year budgets to initiate CIP projects. Additionally, the Special Revenue Funds account for funding from various grants, some of which may have unspent balances at the end of the fiscal year. These grant carryover balances will be re-appropriated in FY 2025.

Debt Service Funds
Debt Service Funds decreased by $1.5M. In the FY 2024-25 Proposed Budget, a portion of the Series BJ debt service payments (principal and interest) has been allocated across various funds, including the Enterprise Fund and Internal Service Funds. This allocation represents a change from the previous fiscal year’s budget, in which all debt service payments were paid directly from the Debt Service Funds. This change ensures consistency with the Annual Comprehensive Financial Report (ACFR). Allocation of the costs associated with the payment of the POB remains the same as in prior budget years.

Capital Project Funds
The Capital Project Fund is reporting a $14.6M decrease in appropriations. This decrease is attributed to new CIP projects created last fiscal year, such as the Pomona Multi-Neighborhood Pedestrian and Bike Program, the Renovation of La Casita Teen Center, and Street Improvement and Walking Trail Rehabilitation

Enterprise Funds
The Enterprise Funds account for operations that are financed and operated similarly to private business enterprises. The City of Pomona has four enterprise funds: Water, Sewer, and Pomona Choice Energy Authority. There is also the Refuse Fund which is an inactive fund. The Enterprise Fund experienced an increase of $17.1M in the FY 2024-25 Proposed budget compared to FY 2023-24. This increase can be attributed to several factors: a $2.5M allocation for the Series BJ debt service payment. Previously, debt service payments were budgeted in the Debt Service Fund.

However, starting in FY 2024-25, these payments will be budgeted in the fund where the actual

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
allocations originate, an additional $1.3M for Pump/Plant Maintenance and repairs, $1.9M increase in power procurement costs for the Pomona Choice Energy Authority, and various CIP budgets for projects, including Electric Improvement & Upgrade – Phase 1, Water Resources Building Site Improvement & Upgrade, and Water Facilities Site Improvement and Upgrade.

Internal Service Funds
Internal Service Funds include Self-Insurance Services, Equipment Maintenance, Information Technology, Pension Obligation Bonds, 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 and its actual claims experience. Insurance premiums for workers' compensation and liability insurance are forecasted to have an increase in FY 2024-25.

The IT Fund and Printing/Mail Services Fund provide services to Departments throughout the City. These funds' expenditures are allocated to Departments based on their usage or number of employees. These Funds receive ‘recovered costs’ funding rather than revenues.

Fiscal Year 2024-25 appropriations for Internal Service Funds increased slightly this year by $389k. The City is proactively implementing a change in how it budgets for Information and Technology (IT) related expenses, specifically for computer-related acquisitions and telephone/cell phone expenses. Effective in the upcoming fiscal year 2024-25, the IT department has assumed the responsibility of budgeting for these expenses within the IT fund. In prior years, individual departments have been responsible for budgeting for their respective computer and telecommunication costs. However, this new centralized approach will streamline the budgeting process and enable more efficient management of these IT-related expenses. By consolidating the budgeting for computer acquisitions and telecommunication costs under the IT department, the City aims to enhance coordination and ensure consistent standards. This change will improve budgetary control and facilitate better planning and decision-making regarding the City's IT infrastructure and resources. The IT department is well-positioned to effectively manage these expenses, given its expertise in technology procurement, deployment, and support. This proactive measure will contribute to the City's efforts to optimize its IT operations and deliver better services.

Housing Authority
The Housing Authority reflects an increase in Fiscal Year 2024-25 appropriations of $3.2M. This is due to the major rehab of a Housing property located at 252 E. 4th Street.

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. The ROPS is annually submitted to the State Department of Finance to approve

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
funding of qualified Agency obligations. The FY 2024-25 ROPS was approved for $12.7M and includes an administrative allowance of $277k.

STAFFING ALL FUNDS

Staffing cost for the FY 2024-25 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 646.55 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 in the number of FTEs and reclassifications of positions. The requested FTE changes are for the FY 2024-25 Proposed Budget. In total there are 11.00 FTEs requested for addition and 2.00 FTE requested for reclassification. There are also 5.00 FTEs that will be eliminated. The total requested personnel cost changes include $708k for the General Fund and $707k for various Non-General Funds. Table 7B provides a historical view of the FTE changes over the last 14 fiscal years. There are 9.00 authorized FTEs that are un-funded in FY 2024-25 Budget.

Historical FTE Staffing Levels – Table 7A

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
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 undertaken both short and long term. The capital plan includes a total of 202 projects, totaling approximately $605.3M, of which nearly $289.2M is funded. The $289.2 M will be funded from prior year appropriations totaling $253.7M of which approximately $140.7M remains unspent, and approximately $35.5M of proposed new funding. The approved prior funding for projects within this document reflects City Council approvals through April 15, 2024. This information is detailed in Table 8 below.

FY 2024-25 CIP Overview– Table 8

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
Noteworthy CIP projects for FY 2023-24 – Table 9

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
CIP Projects For FY 2024-25 – Table 10
Infrastructure Projects In Process for FY 2024-25TOTAL BUDGETS $107,331,404 Project Status252 E. 4th Street Major RehabilitationDesign/Construction of Improvements.Bike Path - San Jose Creek In Design. $11M ATP award Summer for constructionCity Facilities - Roof Replacements and repairsBid and Award ConstructionCivic Center Plaza - New Playground & AmenitiesDesign Completed, Bid and Award ConstructionCity Hall Complex Remodel and Flooring ConstructionDowntown Parking StructuresFinish Design and Bid and Award ConstructionStreet Lights -CW (CDBG) (FY 23-25) Chester (Ph1)ConstructionCountry Crossing Park - Playground ResurfacingDesign Completed, Bid and Award ConstructionD2-MLK Jr. Playground EquipmentDesign Completed, Bid and Award ConstructionD4 - Jaycee Park Playground UpdateDesign Completed, Bid and Award ConstructionD6-Ted Greene Playground UpgradeDesign Completed, Bid and Award ConstructionGarey Avenue Rehabilitation - Aliso to MontereyFinish Design, and Award Phased ConstructionHolt Avenue Corridor ImprovementsCompleted ConstructionHolt Avenue (East) ReconstructionFinish Design, and Bid Holt Avenue (West) ReconstructionFinish Design, Bid and Award ConstructionMemorial Park Building Renovation and RehabDesignMLK Jr. Park, Skate Park/LightingDesignNew Playground at Ralph Welch ParkDesign Completed, Bid and Award ConstructionNew Playground at Washington Park Baseball FieldsDesign Completed, Bid and Award ConstructionPalomares Park - Lawn Bowling Shade Structure Replacement 50% of ConstructionPark Restroom Construction and ReplacementDesignPhillip's Ranch Parcourse Restoration DesignPomona Library Facility ImprovementsFinish Design, Bid and Award ConstructionPomona Multi-Neighborhood Pedestrian and Bicycle Improvements50% of Construction (2 year construction project)Street Improvements & Walking Trail RehabilitationFinish Design and Bid and Award ConstructionStreet Preservation Citywide (16-17) Reservoir and White ConstructionStreet Preservation Local - (FY 23-24)ConstructionStreet Preservation Local - (FY 24-25)DesignTraffic Signal Improvements - Towne / BonitaConstructionTraffic Signal Improvement - McKinley Ave and Canyon Way Construction

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25

AMERICAN RESCUE PLAN (ARP) EXPENDITURE PLAN UPDATE
According to the U.S. Treasury, the American Rescue Plan (ARP) funds must be obligated by December 2024 and expended by December 2026. To ensure that none of the $45.4M of ARP funds are returned, the City conducted a review of its ARP Spending Plan with the ARP subcommittee in April 2024. This review identified $6.9M in excess funds that the City may be unable to obligate by the December 2024 deadline. To fully utilize the ARP funds, the City's Proposed FY 2024-25 budget includes a redistribution of $6.9M from the ARP. Details of the changes are explained below. The approval of a revised ARP Expenditures Spending Plan will be brought forward with the Adopted Budget in June 2024.

ARP Expenditure Spending Plan – Table 11
Program Allocated Amount Expended Thru 04/11/2024 Amount Estimated to Spend Amount AvailableTo Redistribute Revised Allocation after Redistribution Universal Household Grant for 250 Young Families ages 18-24 w/ Children for 18mos @ $500/mo 5,000,000 - 2,800,000 1,000,000 4,000,000 Small Business Grants 750,000 229,358 - 520,642 229,358 Economic support related to the Pandemic 1,400,000 2,774 - 1,050,000 350,000 Allocation - Mayor 1,500,000 338,267 314,630 177,658 1,322,342 Council Allocations @ $750k per District 4,500,000 1,372,276 1,590,776 - 4,500,000 General Fund Budget Shortfall 1,573,747 - 1,573,747 - Staffing for ARP Assignments / Housing Stabilization Division 3,500,000 75,898 238,118 596,760 2,903,240 New Citywide Enterprise Resource Planning (ERP) System 3,320,000 - 3,320,000 - 3,320,000 Grant to Affordable Housing Project 550,000 - - - 550,000 City Support related to the Pandemic 744,901 456,586 80,000 208,315 536,586 Citywide Capital Improvement Program (CIP) Projects 15,000,000 2,984,067 11,724,960 - 15,000,000 Health and Wellness Activities 1,150,000 431,120 - 718,880 431,120 Library Youth Commitment 500,000 13,225 486,775 - 500,000 Leadership Development, Operational Efficiencies 400,000 40,454 - 400,000 Technology Upgrades 600,000 23,310 565,000 - 600,000 Police Real Time Crime Center 600,000 63,061 536,939 - 600,000 COPS Technology and Equipment Grant 211,352 211,352 - - 211,352 Rent Stabilization 1,000,000 354,403 - 41,820 958,180 Participatory Budget 1,000,000 - - 1,000,000 - ARP Onetime Payments - MOUs 2,070,000 2,070,000 - - 2,070,000 HEART Team 2 Year Funding (FY 2024-25 and FY 2025-26) - - - - 2,774,792 Civic Center Plaza – New Playground Amenities - CIP Project #71063 - - - 4,113,030 TOTAL 45,370,000 8,666,152 21,657,198 6,887,822 45,370,000

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25

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

Youth Funding By Department– Table 12
CITY YOUTH RELATED BUDGET FUNDSFY 22-23 FY 23-24 FY 24-25BUDGET BUDGET BUDGETLIBRARY SERVICESLibrary Operation 1,811,605$ 2,159,757$ 2,171,154$ Library Facility Improvements 73,200 3,200,000 - Library Youth Commitment - ARP 12,200 487,800 500,002 1,897,005 5,847,557 2,671,156 COMMUNITY SERVICESAfterschool Recreation (Youth) 1,066,359 1,177,529 865,401 Athletic Fields 574,120 441,118 576,486 Community Services Admin 1,121,291 1,317,267 2,050,522 Ganesha and Washington Pools 462,899 540,448 537,071 Prop A - Youth Trip Transportation 40,000 75,000 65,000 Recreation Facility Custodial 820,959 1,163,461 947,390 Special Youth Programs 119,357 194,982 304,503 Outdoor & Active (PUSD) 375,000 375,000 926,294 Community Services - Youth Commitment 1,000,000 1,500,000 1,500,000 5,579,985 6,784,805 7,772,667 NEIGHBORHOOD SERVICESARP Funds for Youth Related Programming - 554,103 - Neighborhood Services Admin 325,232 868,566 646,072 CDBG - Community Organization Youth Services 39,718 - 23,508 CDBG - City Youth Services 251,975 - 28,741 PHA - Households w/Children Rental Assistance 7,558,142 6,662,028 6,371,460 Lead and Healthy Homes Program 2,662,125 2,412,666 434,418 Keeping Pomona Homes Healthy Program - 1,412,153 38,975 10,837,192 11,909,516 7,543,174 POLICE SERVICESEvery 15 Minutes 2,000 2,000 2,000 Summer Day Camp 15,000 15,000 15,000 National Night Out 5,000 5,000 5,000 Santa Cop 10,000 10,000 10,000 Red Ribbon week 400 400 400 Halloween Safety 600 600 600 Cops 4 Kids 18,000 18,000 18,000 Explorer Program 13,880 13,880 13,880 School Crossing Guard Contract 469,726 488,044 505,682 School Resource Officers 442,703 466,043 530,207 OTS Occupant Safety Grant - Carseat - - - Public Safety Fair 15,000 15,000 - Cadet Program 15,000 15,000 15,000 1,007,309 1,048,967 1,115,769

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
Youth Funding By Department– Table 12 (cont.)

SUMMARY
The FY 2024-25 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 were adjusted as CITY YOUTH RELATED BUDGET FUNDSFY 22-23 FY 23-24 FY 24-25BUDGET BUDGET BUDGETPUBLIC WORKSPark Facility Maintenance 863,150 1,431,695 1,162,416 Park Landscape Maintenance 3,408,352 3,930,260 4,273,076 Hamilton Park Renovation - 1,428,272 - Park Light Pole Replacements - 11,094 11,094 Memorial Park Bldg Reno/Retro - 300,000 507,215 Holt Ave. Corridor Improvements (Garfield Park) 350,000 350,000 - Civic Center Plaza Rehabilitation (Kid's World) 1,100,000 1,807,891 5,165,322 ADA Rubberized Playground Surfacing Replacement - 64,351 - Ralph Welch Park Playground - 250,000 153,661 Small Playground at Washington Park and Baseball Fields- 60,000 295,000 Country Crossing Park Playground Resurfacing and Equip- - 350,000 Ted Greene Park Playground Upgrade- - 360,000 Jaycee Park Playground Upgrade- - 350,000 MLK Park Playground Equip Replacement- - 503,000 Renovation of La Casita Teen Center at Palomares Park- - 4,000,000 Park Restroom Replacement- - 2,310,451 Garfield Park Renovation- - 50,000 MLK Skate Park Expansion/Lights- - 347,767 Washington Park Comm Center Rehab- - 200,000 Pedestrian and Bicycle Lane Improvements 4,577,286 3,844,332 17,751,339 10,298,788 13,477,895 37,790,341 DEVELOPMENT SERVICES Youth Public Art Projects 300,000 413,203 450,000 Public Art Coordinator 25,249 25,249 62,230 Art Administrative Assistant - - 26,858 Prop 64 Grant 138,800 134,003 103,628 464,049 572,455 642,716 TOTAL YOUTH RELATED BUDGET $30,084,328 $39,641,195 $57,535,823

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25
needed to ensure they reflected the community's needs while being fiscally responsible and sustainable.

Given the current economic landscape, which is marked by soaring inflation driving up the costs of goods and services, escalating energy and fuel prices, supply chain disruptions, the Federal Reserve's ongoing efforts to rein in inflation through interest rate hikes, potential rises in unemployment, and a cooling housing market, it is imperative that we approach the estimation of service and program costs, as well as the available resources to fund them, with prudence and caution. While revenues may have experienced growth in recent times, the cyclical nature of economic conditions serves as a reminder that a downturn could be on the horizon. History has repeatedly demonstrated that revenue streams can fluctuate, underscoring the necessity for a balanced and judicious approach to budgeting. Consequently, this proposed budget strikes a careful balance between addressing the essential needs of our community and maintaining fiscal sustainability for the long term.

As we present the FY 2024-25 General Fund Budget, we report a projected budget surplus of $40k.

Furthermore, the General Fund fund balance is estimated to reach $61.2 M by June 30, 2025.

A notable milestone was the passing of the City's Measure P in the March 2024 Primary election.

This measure maintained the City's Transaction Use Tax at 0.75% and removed the sunset date of April 2029, thereby averting a potential fiscal cliff. However, a new initiative will be presented to voters on the November 5 ballot, which would require an annual transfer (2% in year one with increases until the level is 10%) from the General Fund to a special fund dedicated to youth programming.

On the horizon, we anticipate the findings of the Classification and Compensation study, which will allow us to assign employees to appropriate job classifications in a clear, consistent, and defensible manner based on the duties and responsibilities they perform. Pending its results, we will be better equipped to compensate our valued employees fairly and competitively in accordance with their roles.

Furthermore, in accordance with the U.S. Treasury's guidelines, the American Rescue Plan (ARP) funds must be obligated by December 2024 and expended by December 2026. To ensure that none of these funds are returned, the City conducted a thorough review of its ARP Spending Plan. This review identified $6.9M in excess funds the City may be unable to obligate by the December 2024 deadline. To fully utilize these resources, the City's proposed FY 2024-25 includes a revised ARP Expenditure Spending Plan to ensure these funds are spent.

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2024-25

CONCLUSION
The FY 2024-25 Proposed Citywide Operating and CIP Budget is hereby presented. I wish to thank the Mayor and City Council for their visionary leadership and sound fiscal policy decisions as we work to improve the quality of life for Pomona residents, invest in our youth, and prepare for future challenges. I also recognize the hard work of the Department heads and their staff members in assembling this year's budget. Each Department understands its role in providing city services and pursuing opportunities to maintain and improve the quality of life for our community.

Lastly, I would like to thank the Finance Department Budget Development team. Their diligence and professionalism are integral to the budget process. This budget reflects our collective efforts to serve Pomona and ensure a positive path forward for the City.

Respectfully submitted,

Anita D. Gutierrez
City Manager

City of Pomona 2024-25 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 vi sion 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 appoint 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 1
st 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 2024-25 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 nationall y known Casa Colina
Hospital and Centers for Healthcare.

Pomona is a city of hidden treasures. 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’ colony, and renowned
collector’s fairs. Among the most precious of
Pomona gems is the Ganesha Hills neighborhood.

Tucked into rolling hills, Ganesha Hills’ Spanish-style homes have won universal acclaim from developers
and residents alike.

Pomona offers a 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 and 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 2024-25 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
2024 152,166

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
Ethics Commission
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 B udget and
Capital Improvement Program. The Charter requires
that the City Manager submit to the City Council a
proposed budget at least 45 days prior to the
beginning of the fiscal year. It further requires that the Council set a time for a public hearing and that a notice of such hearing be published in a local newspaper no
140,000
145,000
150,000
155,000
160,000
165,000
2010-2024
City of Pomona 2024-25 Proposed Budget

4 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 a nnual 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 Budget is also
prepared during this same period.

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

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

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

August – The final Adopted Budget is
published and distributed.

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

City of Pomona 2024-25 Proposed Budget

5 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 balances
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 B UDGET 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 U
SER 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 A
UTHORIZED STAFFING section includes a
comprehensive listing of full-time personnel
with historical staffing trends.

A summary of the C

APITAL 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 virtually 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 2024-25 Proposed Budget

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

A carefully designed 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 to 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 r easonable
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 o n the basis of
funds and account groups, each of which is
considered a separate 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 fund 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 for 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 t hose 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 2024-25 Proposed Budget

7 • SPECIAL REVENUE FUNDS
Fund 120 – Opioid Settlement Fund
In 2023, state and local government received about
$1.5 billion in settlement funds from more than a
dozen companies that manufactured, sold, or
distributed prescription painkillers and were sued for
their role in fueling the opioid crisis. Funding
awarded to states and localities must be spent on
funds on “opioid remediation efforts” defined in the
settlement agreement as “Care, treatment, and
other programs and expenditures designed to (1)
address the misuse and abuse of opioid products, (2)
treat or mit igate opioid use or related disorders, or
(3) mitigate other alleged effects of, including on
those injured as a result of, the opioid epidemic.”

Fund 124 – Neighborhood Stabilization Program
(NSP 1)
Funded by HUD, the Neighborhood Stabilization
Program (NSP1) was established by HUD for the
purpose of stabilizing communities that have
suffered from foreclosures and abandonment of
housing. NSP1 provides emergency assistance to
local governments to purch ase foreclosed or
abandoned homes and to rehabilit ate, 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.

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 up grades, 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 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.

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 re vitalize 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 services,
including such activities as mediation, credit
counseling, security or utility deposits, moving cost
assistance, and case management.

Fund 138 - Measure M
The Los Angeles County Traffic Improvement Plan,
Voter approved on the election ballot on November
8, 2016 imposes a retail transaction and us e tax at
City of Pomona 2024-25 Proposed Budget

8 the rate of one -half of one percent (.5%) within Los Angeles County. Funding is to improve freeway
traffic flow/safety; repair potholes/sidewalks;
repave local streets; earthquake- retrofit bridges;
synchronize signals; keep senior/disabled/student
fares affordable; expand rail/ subways/bus systems;
improve job/school/airport connections; and create
jobs.

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

The revenues go to provide services for the
homeless, including funding for : mental health
services, substance abuse treatment, health care,
job training, transportation, outreach, and
homelessness prevention. The City has received
several grants from this Measure, including capital
cost and interim housing grants to help build and
provide shelter services at the Hope for Home
Service Center. Other grants under this fund assist
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
throughout Los Angeles County. The City of Pomona
receives 40 percent of the direct funding via the
Municipal Program proportional to the revenues
generated within the city boundaries. The Municipal
Program is designed to maximize the ability to
address local stormwater and urban runoff
challenges and opportunities. The Regional Program
receives 50 percent of the revenue for the
implementation of projects and programs that will
increase water supply, improve water quality, and
provide community enhancements throughout Los
Angeles County. Ten percent of the funds are for the
Los Angeles County Flood Control District to
implement the program.

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

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

Fund 144 – Cannabis Community Benefit
The Cannabis 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 commerc ial 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 housing grants and vehicle impact fees.

In addition, the fund also accounts for the va rious
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 establishing 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 pr ogram 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.

City of Pomona 2024-25 Proposed Budget

9 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 ; those
currently at risk of homelessn ess; addressing 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) S upportive 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
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 are used to prevent, prepare for, and address
the negative impacts of the Coronavirus (COVID-19).

Funds are used for public service activities that meet
the needs of low income persons, including: rental
assistance; business assistance ; food service ; and
purchases of protective equipment.

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

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

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

Fund 208 – State Gas Tax
The State Gas Tax is revenue received by the City
from the State of California. These funds include Gas
Tax revenues under S ections 2106 and 2107 of the
Street and Highway Code, which can be used for
City of Pomona 2024-25 Proposed Budget

10 either street maintenance or construction. In
1990/91, additional revenues were allocated by the
State under Section 2105 (Proposition 111).

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

The strategic goals for this purpose are:

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

Fund 193 – Emergency Solutions Grant (COVID -19)
Funds (ESG-CV)
Funded by HUD through the CARES Act, ESG -CV
funds are used to address the negative impacts of
the Coronavirus (COVID -19). Funds are 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 Program
(HOME) is allocated to local public jurisdictions
through HUD to create affordable housing. HOME
funds are awarded annually as formula grants, with
the goal of expanding the supply and improving the
condition of affordable housing for very low and low
income families. Eligible activities include : the
acquisition of properties ; new construction ; and
rehabilitation. Eligibility is limited to 80% of median income and below. The City funds a variety of
programs including : the substantial rehabilitation
program for owner- occupied housing; multi-unit
housing rehabilitation program for rental units ;
down payment assistance for first time homebuyers;
tenant based rental assistance; as well as assistance
to Community Housing Development Organizations
(CHDOs).

Fund 215 – Miscellaneous Grants
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 Safety (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 Angeles Metropolitan
Transportation Authority. This funding supports the
City’s Get Ab out 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 revoke d driver’s
license. The grant requires to be accounted for in its own stand-alone fund.

Fund 226 – Elderly Nutrition Program Grant
The Elderly Nutrition Program Grant provides hot
nutritious meals to individuals 60 years of age and
older and their spouses. The meals are served
Monday through Friday, excluding holidays, at
Emerson Village, Washington Park, and Palomares
Park. The Elderly Nutrition Program collaborates
with a v ariety 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.

City of Pomona 2024-25 Proposed Budget

11 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
remediation, focusing on properties built prior to
1978 that may contain dangerous levels of lead -
based paint materials usually found in paint and tile
products. It prioritizes families with children under
the age of six where lead poisoning can cause serious
health issues. The City uses these funds to address
lead hazards, as well as to educate and create
community awareness regarding the dangers posed
by lead . A Lead-Safe Housing Registry is also
produced so properties 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.

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

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

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

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

The City of Pomona annually receives funds
generated by the Department of Motor Vehicles'
registration fee, which may be used to assist local
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 247 – Low/Mod Ser AQ Projects
The 2005 Series AQ Taxable Housing Tax Revenue
Bonds were issued to finance qualified housing
improvements in the City. Series AQ was refinanced
in 2018 and is now part of Series BI.

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

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

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

City of Pomona 2024-25 Proposed Budget

12 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 Reuse Program is funded by
proceeds/pay-offs from projects funded out of the
City’s CalHome Grant . The State Department of
Housing Community and Development requires a
separate reuse account be established by the grant’s
recipients. The funds are similarly use d 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 o f
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 exceed 80% of
the area median income as established by the
California Department of Housing and Community
Development.

Fund 272 – TDA Article 3 Grant
The Bike Trail grant is distributed by the Los Angeles
Metropolitan Transportation Authority for sidewalks,
bike trails , and similar p rojects 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
City of Pomona 2024-25 Proposed Budget

13 amounts for SLESF have been established for all
eligible agencies in the S tate. The COPS program is
not a competitive grant program and, therefore, the
City of Pomona is automatically entitled to receive
SLESF monies 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 f iscal 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 utiliz ed in full by July 1, 2021 (three years).

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

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

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

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

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

Fund 422 – Series AN Capital Project
The Series AN Capital Project Fund contains the
accumulated costs of capital projects 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 Capital 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 equipment. Funding
may come from transfers from other funds and
earnings on investments.

City of Pomona 2024-25 Proposed Budget

14 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 and 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 improvements 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 fa cilities to serve new development,
including, but not limited to, land acquisition,
construction of buildings, construction of
infrastructure, the acquisition of vehicles or
equipment, information technology, software
licenses, and equipment.

• 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.

Furthermore, the Department manages 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 D ivision 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.

City of Pomona 2024-25 Proposed Budget

15 • 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, the se 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 Departmen t. The
Department also supports department specific
software contracts and other technology services
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 primarily comes
from rentals and payoff of loans.

Fund 218 – Permanent Supporting Housing Grant
The Permanent Supporting Housing Grant (PSH) is
funded through HUD’s Continuum of Care that
provides permanent housing services 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. The Pomona Housing Authority assists
100 households by utilizing S+C rental assistance
coupons and contracting with com munity 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.

City of Pomona 2024-25 Proposed Budget

16 • 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 Request
for Proposal (RFP) process every three years as set
forth in S ection 1 016 of the City Char ter. The
resulting report is an Annual Comprehensive
Financial Report (ACFR) that includes an introductory
section, the indepen dent auditor ’s report,
Management’s Discussion and Analysis (MD&A’s ),
government-wide financial statements, fund
financial statements, notes to the financial
statements, and a statistical section. The reports are prepared in conformity with G enerally 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. A ll
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 r evenues 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 community-wide benefit.

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

Total assessed value of all real and
personal property at 6/30/23 $14,626,166,574

Debt limit percentage 15.00%
Total debt limit $ 2,193,924,986
Amount of debt applicable to debt limit - Legal debt margin $ 2,193,924,986

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.

City of Pomona 2024-25 Proposed Budget

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

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

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

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

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

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

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

DEBT OBLIGATIONS
The following section summarizes the debt service
obligations of the City as of July 1, 2022 . These
obligations represent 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, 2024 Estimated Outstanding Balance:
$63,669,498
• Interest Rate: 7% Compounding
• Funding Source: Successor Agency’s future
excess funds

Bonds:
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, 2024 Principal Outstanding: $ 70,000
• 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, 2024 Principal Outstanding: $3,680,000
• Interest Rate: 3% - 5%
• Funding Source: tax revenue from West Holt
Avenue Redevelopment Project Area

City of Pomona 2024-25 Proposed Budget

18 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, 2024 Principal Outstanding: $2,257,115
• Interest Rate: 5.24% - 5.832%
• Funding Source: City General 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, 2024 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, 2024 Principal Outstanding: $18,480,000
• 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, 2024 Principal Outstanding: $1,715,000
• 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, 2024 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, 2024 Principal Outstanding: $42,180,000
• 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, 2024 Principal Outstanding: $44,045,000
• 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, 2024 Principal Outstanding: $12,040,000
• Interest Rate: 2.300% - 4.100%
• Funding Source: Sewer Fund

2018 Taxable Tax Allocation Refunding Bond,
Series BI
Refunded 1998 Series W, 2001 Series AD, 2003
Series AH, 2005 Series AQ, 2006 Series AS/AT/AX,
2007 Series AW
• Purpose: To refund outstanding Redevelopment
bonds (Series W, AD, AH, AQ, AS, AT, AX, AW)
• Maturity Date: 02/01/2041
• Original Principal Amount: $128,885,000
• July 1, 2024 Principal Outstanding: $84,315,000
• 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
City of Pomona 2024-25 Proposed Budget

19 prepay the remaining portion of Fiscal Year
2021.
• Maturity Date: 08/01/2046
• Original Principal Amount: $219,890,000
• July 1, 2024 Principal Outstanding:
$204,400,000
• 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.

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

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

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

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

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

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.

City of Pomona 2024-25 Proposed Budget

20 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 wit h the Purchasing procedures,
definitions, and requirements in the City of
Pomona's Municipal Code, Section 2-992:1005.

Cash Management/Investment Policy
The Statement of Investment Policy is intended 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. 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, monies 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 an 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.)

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.

City of Pomona 2024-25 Proposed Budget

21 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 Trust 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 General
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 operation 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 employ ees according to
their salary account distribution and the same
method is performed to allocate the debt service for
Safety employees.

• INFORMATION SYSTEMS
Each Department is allocated a portion of the costs
to support the services provided by the Informat ion
Technology Department. These costs are allocated
using a formula that is based on each department' s
technology inventory and Full-Time Equivalent (FTE)
positions. Each department's inventory is verified
and then assigned a percentage based on the total
amount of information system technology items
factored into the total inventory citywide. Once that
figure is established, the amount is further allocated
based on the number of FTE , including hourly
positions allocated to various funds. Using these
percentages, departments are allocated a set cost
each fiscal year to support the services that are
provided by the Information Technology
Department. Also taken into consideration and
applied to the respecti ve 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).

City of Pomona 2024-25 Proposed Budget

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

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

Workers’ Compensation (F671) – Beginning in 2014-
15, Workers ’ Compensation costs a re allocated
through the benefitted 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 expense, the Risk
Management administrative operating costs, special
insurance and insurance premiums, are factored into
a separate allocation entitled: Liability Admin
Allocation, Workers’ Comp Admin Allocation, and
Unemployment Admin Allocation within the
allocated costs and self- insurance category. These
costs are allocated to each operating department
based on their division’s tota l 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 prior year,
replacement parts, sublet costs, and fuel. These
components are combined to create a vehicle charge
and then consolidated by division or department to
get a division/departmental charge . Once this has
been established , a division/departmental
percentage of the total fleet operations 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
allocated to other funds is allocated back to the
legislative and s upport 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.

City of Pomona 2024-25 Proposed Budget

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

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

The original Article XIII B (Proposition 4) and 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 2023-24 was
$305,828,577 and the appropriations subject to
limitations was $136,040,551; therefore, the City of
Pomona was $169,788,066 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
ARP - American Rescue Plan
ARRA – American Recovery and Reinvestment Act
CALTRANS – California Dept. of Transportation
CalPERS – California Public Employees’ Retirement
System
CDBG – Community Development Block Grant
CDBG-CV – Community Development Block Grant –
COVID-19 Funding
CHDOs – Community Housing Development
Organizations
CIP – Capital Improvement Program
CNG – Compressed Natural Gas
COLA – Cost of Living Allowance
COP – Certificate of Participation
CPI – Consumer Price Index
CSMFO – California Society of Municipal Finance
Officers
DIF – Developer Impact Fee
DMV – Department of Motor Vehicles
DOF – Department of Finance
DOJ – Department of Justice
EMS – Emergency Medical Services
EOC – Emergency Operations Center

City of Pomona 2024-25 Proposed Budget

24 ERAF – Educational Revenue Augmentation Fund
ESG – Emergency Solutions Grant
ESG-CV – Emergency Solutions Grant – COVID-19
Funding
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
LEAC – Lead Education Awareness and Control
Program
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
NCS – Non-Congregate Shelter
NPEDS – National Pollutant Discharge 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
PLHA – Permanent Local Housing Allocation Grant
PSH – Permanent Supporting Housing Grant
PUD – Plan Unit Development
RDA – The Redevelopme nt Agency of the City of
Pomona
RMS – Records Management System
ROPS – Recognized Obligation Payment Schedule
ROW – A Right-of-Way
RPTTF – Redevelopment Property Tax Trust Fund
SB – Senate Bill
SCADA – Supervisory Control and Data Acquisition
SCAG – So Cal Association of Governments
SCE – Southern California Edison
City of Pomona 2024-25 Proposed Budget

25 TCRP – Transit Cooperative Research Program
TOT – Transient Occupancy Tax
VLF – Vehicle License Fee

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

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

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

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

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

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

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

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

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

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

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

Balanced Budget: A budget in which total budgeted
resources, including revenues, transfers in from
other funds, and unallocated fund balance from
previous years meet or exceed total budgeted use of
resources including expendit ures 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 Program (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 2024-25 Proposed Budget

26 station, a new street). It is updated annually with estimated project costs, sources of funding, and
timing of work over a five-year period.

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

Community Development Block Grant Funds -
(CDBG): Funds establishe d 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 which have not yet been
received or services that have yet to be rendered.

Enterprise Fund: Enterprise funds are used to
account for operations that are financed and
operated in a manne r similar to private business
where the intent of the governing body is that 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 loc al
governmental units are entitled, pursuant to an
allocation formula determined 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 p aid 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 fiscal year. A formal City of Pomona 2024-25 Proposed Budget

27 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 s even fund types
are: general, special revenue, debt service, capital
projects, enterprise, internal service, and trust and
agency.

GAAP: Generally Accepted Accounting Princip les:

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

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

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

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

Grant: Contributions or gifts of cash or other assets
from another governmental entity to be used or
expended for a specific purpose, activity, or facility.

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

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

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

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

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

Liability: A claim on the assets of an entity.

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

City of Pomona 2024-25 Proposed Budget

28 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 revenues and other resources are
recognized when they become susceptible to
accrual, which is when they become both
“measurable” and “available to finance expenditures
of the current period.” Expenditures are recognized
when the liability is incurred.

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

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

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

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

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

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

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

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

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

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

Redevelopment Agency: An organization formed in
1966 as a separate agency of the City to assist and
facilitate the revitalization of certain areas of the City and to promote economic development within the
City. The RDA was abolished in accordance with
ABX1 26 and ABX1 27 signed June 29, 2011.

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

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

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

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

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

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

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

City of Pomona 2024-25 Proposed Budget

29 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 oc cupants of hotel and motel rooms in
the City of Pomona, often referred to as a "Bed Tax."

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

This Page Intentionally Left Blank

Est Available Estimated Operating Capital Add Back Est Available Beginning Bal Revenues & Appropriations Improvement Depreciation Ending Bal 7/1/2024 Transfers In & Transfers Out Program & Non-Cash 6/30/2025 City Funds
101 61,199,990 161,287,324 161,247,429 - - 61,239,885 120 OPIOID SETTLEMENT 207,344 488,666 481,930 - - 214,080 128 MEASURE R 911,442 2,771,417 2,313,711 - - 1,369,148 132 FEE ANALYSIS RATE REVIEW 9,038 1,500 - - - 10,538 133 PUBLIC ART FEE 2,735,650 600,000 1,109,941 - - 2,225,709 138 MEASURE M 284,337 3,126,210 3,178,560 - - 231,987 139 MEASURE H - 1,816,816 1,816,816 - - -
142 MEASURE W 1,468,546 2,127,266 3,280,299 - - 315,513 144 CANNABIS COMMUNITY BENEFIT FUND 411,008 400,000 500,000 - - 311,008 145 REFUSE ADMINISTRATION 180,921 1,600,283 1,423,638 - - 357,566 191 AMERICAN RESCUE PLAN 23,595,382 17,599,018 17,599,018 - - 23,595,382 195 FAIRPLEX MITIGATION FUND 666,922 300,000 - - - 966,922 196 PEG FEE 601,253 100,000 39,400 - - 661,853 206 STATE GAS TAX - RMRA 2,918,409 4,003,257 3,923,420 - - 2,998,246 208 STATE GAS TAX 237,486 4,302,705 4,537,282 - - 2,909 216 PROPOSITION A 237,212 4,308,813 3,934,602 - - 611,423 217 PROPOSITION C 497,758 3,869,269 3,592,393 - - 774,634 219 TRAFFIC OFFENDER FUND 491,040 220,107 252,638 - - 458,509 230 VEHICLE PARKING DISTRICT 2,092,376 693,195 812,703 - - 1,972,868 245 AIR QUALITY MGMT DISTRICT 4,946 210,342 184,489 - - 30,799 256 PHILLIPS RANCH MAINT ASSESS DIST 211,745 952,035 924,828 - - 238,952 135 OTHER MAINT ASSESS DISTRICTS 422,872 312,581 317,978 - - 417,475 281 SUPPL LAW ENFORCEMENT SVCS ACCOUNT 630,491 505,564 662,714 - - 473,341 291 POMONA OATH INITIATIVE - - - - - -
Total - Special Revenue Operations Funds 38,816,177 50,309,044 50,886,360 - - 38,238,861 130 NEIGHBORHOOD STABILIZATION - 3 GRANT 168,845 5,180 - - - 174,025 124 NEIGHBORHOOD STABILIZATION GRANT 22,743 708 - - - 23,451 129 GRANT - COPS TECH GRANT - - - - - -
136 OPERATION PORCHLIGHT RRH 1,223 1,252,912 1,252,912 - - 1,223 143 PERMANENT LOCAL HOUSING ALLOCATION 1,495,324 3,370,736 4,170,736 - - 695,324 188 CALVIP GRANT - 1,574,390 1,574,390 - - - 189 HEALTHY HOMES PRODUCTION GRANT - 1,176,106 1,176,106 - - - 190 GRANT - HOME - ARP - 2,591,014 2,591,014 - - - 197 COMMUNITY DEVELOPMENT BLOCK GRANT 8,719 2,071,562 2,071,562 - - 8,719 194 COMMUNITY DEVELOPMENT BLOCK GRANT-CV - 94,413 94,413 - - - 212 EMERGENCY SOLUTIONS GRANT 4,054 159,204 159,204 - - 4,054 193 EMERGENCY SOLUTIONS GRANT-CV - - - - - - 214 HOME GRANT 3,037,464 5,456,504 5,360,406 - - 3,133,562 215 MISCELLANEOUS GRANTS 155,092 4,916,024 4,916,295 - - 154,821 226 SENIOR NUTRITION GRANT - 499,560 499,560 - - - 229 LEAD BASED PAINT GRANT - - - - - -
239 JAG FUND - 33,639 33,639 - - -
257 CAL HOME REUSE FUND 484,836 15,885 295,105 - - 205,616 259 LOW/MOD SER AH PROJECTS 206 - - - - 206 260 ASSET FORFEITURE 957,640 105,839 773,610 - - 289,869 263 HOMELAND SECURITY GRANT 45,210 - - - - 45,210 264 CAL HOME GRANT FUND 929,270 720,000 720,000 - - 929,270 272 TDA ARTICLE 3 - 163,820 163,820 - - -
Total - Special Revenue Grant Funds 7,310,626 24,207,496 25,852,772 - - 5,665,350 Total - All Special Revenue Funds 46,126,803 74,516,540 76,739,132 - - 43,904,211 Fund Name
1 Est Available Estimated Operating Capital Add Back Est Available Beginning Bal Revenues & Appropriations Improvement Depreciation Ending Bal 7/1/2024 Transfers In & Transfers Out Program & Non-Cash 6/30/2025Fund Name 320 CITY DEBT SERVICE 890,768 19,207,332 19,188,644 - - 909,456 Total - Debt Service Funds 890,768 19,207,332 19,188,644 - - 909,456 418 CAPITAL OUTLAY FUND 958,036 30,204 285,895 - - 702,345 419 ASSESSMENT DIST IMPROVEMENT 3,604 - 3,604 - - 0 422 SERIES AN CAPITAL PROJECTS 3,492 - - - - 3,492 423 SERIES BC CAPITAL PROJECTS 183,157 - - - - 183,157 431 PERMIT SYSTEM IMPR/UPGRADE 217,991 20,000 6,000 - - 231,991 432 FEE ANALYSIS REVIEW FUND 28,366 - - - - 28,366 434 BUILDING AND EQUIPMENT REPL FUND 300,569 200,000 - - - 500,569 435 SERIES BG CAPITAL PROJECTS 368,437 - 29,439 - - 338,998 436 WORK ORDER SYS IMP FUND 24,208 - - - - 24,208 437 Parks & Rec Improvement Fund 881,359 - 833,811 - - 47,548 438 Road & Highways Fees Fund 24,440 - - - - 24,440 439 TrafficSignal & Cntrl Fee Fund 24,440 - - - - 24,440 443 Public Safety Imp Fee Fund 280,933 - - - - 280,933 428 CIP FUND - 27,014,411 - 27,014,411 - - Total - Capital Projects Funds 3,299,034 27,264,615 1,158,749 27,014,411 - 2,390,489 510 WATER OPERATIONS 11,213,119 54,369,531 67,658,013 - 3,520,896 1,445,533 520 WATER CIP 23,698,378 8,100,000 - 8,100,000 - 23,698,378 550 SEWER OPERATIONS 14,016,114 8,864,584 11,110,880 - 639,332 12,409,150 540 SEWER CIP 2,451,189 400,000 - 400,000 - 2,451,189 551 POMONA CHOICE ENERGY AUTHORITY 21,193,030 62,023,842 50,369,729 - - 32,847,143 582 REFUSE OPERATIONS 8,182,165 - 3,831 - 3,831 8,182,165 587 FRANCHISE FEE FUNDED PROGRAMS 1,999,265 - 22 - - 1,999,243 Total - Enterprise Funds 82,753,260 133,757,957 129,142,475 8,500,000 4,164,059 83,032,801 660 SELF FUNDED INSURANCE SVCS 1,331,271 6,545,624 5,940,825 - - 1,936,070 669 EQUIPMENT MAINTENANCE (Fleet) 516,480 4,594,143 4,537,016 - 16,242 589,849 675 INFORMATION TECHNOLOGY FUND 165,103 128,906 128,906 - - 165,103 676 PRINTING/MAIL SERVICES FUND - - - - - - 678 PENSION OBLIGATION BOND - - - - - - Total - Internal Service Funds 2,012,854 11,268,673 10,606,747 - 16,242 2,691,022 Total - All City Funds 196,282,709 427,302,441 398,083,176 35,514,411 4,180,301 194,167,864 249 HOUSING AUTHORITY ADMIN 344,609 235,994 230,039 - - 350,564 131 LOW MOD HOUSING ASSET FUND 1,812,687 514,160 1,078,317 - - 1,248,530 205 HUD VOUCHER 889,628 21,168,014 21,086,179 - - 971,463 218 CONTINUUM OF CARE PROGRAM 20,411 2,129,641 2,129,641 20,411 247 LOW/MOD SER AQ 4,827,690 - 4,827,690 - - - 271 LOW/MOD HOUSING FUND (15,522) - 701 - - (16,223) Total - Housing Authority 7,879,504 24,047,809 29,352,567 - - 2,574,746 204,162,213 451,350,250 427,435,743 35,514,411 4,180,301 196,742,610 Available balances in Enterprise and Internal Service Funds are based on estimated current assets minus estimated current liabilities (Working Capital). 2 % Change
Fund 2021-22 2022-23 2023-24 2023-24 2024-25 From Prior No Actual Actual Budget Year End Est Proposed Yr Budget City Funds
GENERAL FUND 139,489,551 157,393,990 159,897,076 162,862,400 161,287,324 1%

SPECIAL REVENUE FUNDS
120 Opioid Settlement - 207,344 297,346 112,762 488,666 64% 128 Measure R 2,401,423 2,518,883 2,766,173 2,545,165 2,771,417 0% 132 Fee Analysis Rate Review 1,298 1,458 1,500 3,000 1,500 0% 133 Public Art Fee 491,801 1,049,459 600,000 600,000 600,000 0% 138 Measure M 2,730,178 2,836,898 3,120,133 2,895,642 3,126,210 0% 139 Measure H 1,785,023 1,795,268 2,202,084 2,392,993 1,816,816 -17% 142 Measure W 876,766 2,787,450 2,106,050 2,163,627 2,127,266 1% 144 Cannabis Community Benefit Fund 216,240 359,934 250,000 384,834 400,000 60% 145 Refuse Administration - - 2,899,757 2,836,014 1,600,283 -45% 191 American Rescue Plan 2,298,894 4,869,599 38,198,169 3,462,069 17,599,018 -54% 195 Fairplex Mitigation 298,496 248,112 300,000 300,000 300,000 0% 196 PEG Fee Fund 123,386 118,510 125,000 100,000 100,000 -20% 206 State Gas Tax (RMRA) 3,281,359 3,410,925 3,829,125 3,710,586 4,003,257 5% 208 State Gas Tax 3,674,832 4,024,087 4,474,848 4,258,904 4,302,705 -4% 216 Proposition A 3,830,858 4,116,383 4,429,510 4,135,267 4,308,813 -3% 217 Proposition C 3,079,695 3,377,462 3,751,558 3,509,035 3,869,269 3% 219 Traffic Offender 187,237 173,280 277,840 277,840 220,107 -21% 230 Vehicle Parking Districts (VPD) 536,391 1,575,352 733,226 668,297 693,195 -5% 245 Air Quality Improvement 187,637 206,244 209,396 215,780 210,342 0% 135 Other Maint Assmt District 302,616 306,006 314,255 306,655 312,581 -1% 256 Phillips Ranch Maint Assess Dist 966,656 955,640 952,000 952,000 952,035 0% 259 Low Mod Series AH Projects 3,269,240 46 - - - 0% 278 Low Mod Series AD Projects - - - - - 0% 281 Suppl Law Enforcement Svcs 380,035 391,949 1,150,213 1,163,669 505,564 -56% 291 Pomona OATH INITIATIVE 239,245 1,372,707 1,750,862 1,750,862 - -100% Total - Special Rev Operations Funds 31,159,306 36,702,993 74,739,045 38,745,001 50,309,044 -33% 130 Neighborhood Stabilization 3 40,772 44,447 2,466 2,466 5,180 110% 129 Grant - COPS Tech Grant - 2,944,553 3,404,000 459,448 - -100% 124 - 227 - - 708 0% 134 Transit Oriented Develop Grant - - - - - 0% 136 Oper Porchlight Rapid Rehousing Grnt 1,120,529 1,394,470 1,252,912 1,252,912 1,252,912 0% 143 Permanent Local Housing Allocation 47,015 29,713 4,573,450 2,765,324 3,370,736 -26% 188 CalVIP Grant - 28,677 4,948,155 2,383,614 1,574,390 -68% 189 Grant - Healthy Homes Production 4,772 256,158 2,041,475 826,023 1,176,106 -42% 190 Grant - HOME - ARP 14,355 35,421 3,128,660 549,300 2,591,014 -17% 197 Comm Development Block Grant 2,258,133 1,728,236 2,340,249 2,097,380 2,071,562 -11% 194 Comm Development Block Grant - CV 372,014 1,143,585 309,268 126,332 94,413 -69% 212 Emergency Solutions Grants 136,650 186,704 233,104 233,104 159,204 -32% 193 Emergency Solutions Grants-CV 3,487,330 1,562,341 843,777 843,777 - -100% 214 HOME Program - Federal Grants 1,197,789 723,783 6,421,887 1,379,352 5,456,504 -15% 215 Miscellaneous Grants 2,352,813 2,953,287 6,434,977 5,478,690 4,916,024 -24% 221 Supportive Transitional Housing - - - - - 0% 226 Sr Citizen Nutrition Grant 720,471 410,816 492,221 322,830 499,560 1% 229 Lead Based Paint Grant 817,275 595,279 3,013,531 1,379,900 - -100% 239 Justice Assistance Grant (JAG) 54,411 103,278 67,313 67,341 33,639 -50% 241 Supportive Housing Grant - - - - - 0% 243 Weed and Seed Grant - 405 - - - 0% 246 OTS Step Grant - 194 - - - 0% 257 Cal Home Reuse 298,185 273,980 285,115 166,095 15,885 -94% 260 Asset Forfeiture 718,558 63,780 134,992 147,247 105,839 -22% 263 Homeland Security Grant 51,110 472,629 590,206 117,577 - -100% 264 Cal Home Grant - - 720,000 420,000 720,000 0% 272 TDA Article 3 (Bike Trail) 90,001 99,712 175,219 240,431 163,820 -7% Total - Special Revenue Grant Funds 13,782,185 15,051,674 41,412,977 21,259,143 24,207,496 -42% Total - All Special Revenue Funds 44,941,490 51,754,668 116,152,022 60,004,144 74,516,540 -36% Fund Description
3 % Change
Fund 2021-22 2022-23 2023-24 2023-24 2024-25 From Prior No Actual Actual Budget Year End Est Proposed Yr BudgetFund Description

DEBT SERVICE FUNDS
320 City Debt Service 13,253,208 19,054,686 21,011,692 21,030,642 19,207,332 -9% Total - Debt Service Funds 13,253,208 19,054,686 21,011,692 21,030,642 19,207,332 -9%

CAPITAL PROJECT FUNDS
418 Capital Outlay 1,346,060 613,656 222,463 625,428 30,204 -86% 419 Assessment Dist Improvement - - - - - 0% 421 Series AG Capital Improvement 70 4,711 235,000 - - -100% 422 Series AN Capital Improvement 6 - - - - 0% 423 Series BC Capital Project Fund 65 3,485 - - - 0% 428 CIP Fund 17,537,333 17,803,750 52,600,714 - 27,014,411 -49% 431 Permit System Impr/Upgrade 20,355 19,763 17,000 20,000 20,000 18% 432 Fee Analysis Rate Review Fund 7,518 6,747 - - - 0% 434 Equipment Replacement Fund 100,235 200,000 200,000 - 200,000 0% 435 2017 Series BG Project Fund 280 14,394 - - - 0% 436 Work Order System Upgrade Fund 5,710 5,155 - - - 0% 437 Work Order System Upgrade Fund 37,238 2,196,259 - 719,862 - 0% 438 Work Order System Upgrade Fund 8,975 15,465 - - - 0% 439 Work Order System Upgrade Fund 8,975 15,465 - - - 0% 443 Work Order System Upgrade Fund 71,196 209,737 - - - 0% Total - Capital Projects Funds 19,144,015 21,108,587 53,275,177 1,365,290 27,264,615 -49%

ENTERPRISE FUNDS
510 Water - Operations 47,782,447 50,162,120 51,030,001 50,464,795 54,369,531 7% 520 Water - Capital 5,847,603 11,030,732 5,005,118 - 8,100,000 62% 550 Sewer - Operations 7,893,686 8,464,802 8,318,123 8,275,474 8,864,584 7% 540 Sewer - Capital 36,559 31,160 101,876 2,891 400,000 293% 551 Energy - Renewable 41,751,003 48,888,416 52,074,978 59,216,009 62,023,842 19% 582 Refuse 10,605,597 12,137,550 1,355,177 105,177 - -100% 587 Franchise Fee Funded Programs 1,054,234 1,283,664 - - - 0% Total - Enterprise 114,971,130 131,998,443 117,885,273 118,064,346 133,757,957 13%

INTERNAL SERVICE FUNDS
660 Self-Insurance Services 6,261,979 7,414,009 6,206,304 6,206,304 6,545,624 5% 669 Equipment Maintenance 4,709,407 5,172,251 4,106,504 4,106,968 4,594,143 12% 675 Information Technology Fund 226,632 360,801 - - 128,906 0% 676 Printing and Mail Services - 60,131 - - - 0% Total - Internal Service Funds 11,198,018 13,007,192 10,312,808 10,313,272 11,268,673 9% Total Revenues - City 342,997,413 394,317,565 478,534,048 373,640,094 427,302,441 -11% Pomona Housing Authority
249 Housing Authority Admin Fund 122,409 1,721,280 224,465 124,465 235,994 5% 131 Low/Mod Housing Asset 4,077,635 490,409 366,793 441,211 514,160 40% 247 LOW/MOD SER AQ - - - 4,827,690 - 0% 205 HUD Voucher 17,536,438 18,599,103 20,896,672 20,817,314 21,168,014 1% 218 Continuum of Care Program 1,659,447 1,736,703 2,122,295 2,129,641 2,129,641 0% Total - Housing Authority 23,395,929 22,547,496 23,610,225 28,340,321 24,047,809 2% Total Revenues - Housing Auth 23,395,929 22,547,496 23,610,225 28,340,321 24,047,809 2% Grand Total All Funds 366,393,342 416,865,061 502,144,273 401,980,415 451,350,250 -10% 4 2022-23 2023-24 2023-24 2024-25 2024-25
Major Category Actual Budget Year End Est Proposed % Chg * % of Rev Property Taxes 47,940,912 50,110,000 50,199,621 51,235,000 2% 32% Sales & Use Tax 43,623,155 42,467,000 43,157,357 43,575,914 3% 27% Utility Tax 21,582,321 21,777,000 21,776,508 21,989,686 1% 14% Other Taxes 19,063,767 21,518,800 21,905,000 21,304,800 -1% 14% Fines 2,854,239 2,494,524 2,022,100 2,016,524 -19% 1% Rev from Use of Money & Prop 1,449,025 1,654,218 4,212,151 2,727,647 65% 2% Intergovernmental Revenue 3,460,584 314,000 412,648 445,000 42% 0% Licenses, Permits, & Fees 10,125,740 12,090,400 11,964,257 11,430,700 -5% 7% Other Misc Revenue 2,030,308 1,094,800 1,516,913 967,800 -12% 1% Charges for Services 3,225,679 4,525,642 3,805,092 3,727,477 -18% 2% Transfers In 2,033,709 1,850,692 1,890,753 1,866,776 0% 1% Other Financing Sources 4,550 - - - 0% 0% Total 157,393,990 159,897,076 162,862,400 161,287,324 1% 100% * Percent change is 2023-24 Budget compared to 2024-25 Proposed Property Taxes
32%
Sales & Use Tax
27%
Utility Tax
14%
Other Taxes
14%
All Other
14%
5 2024-25 2024-25
Proposed % of Estimated % of
Department Appropriations Total Revenue Total
City Council 600,070 0.4% - 0.0% Administration 1,623,965 1.0% - 0.0% City Clerk 1,714,246 1.1% 8,300 0.0% Human Resources 2,206,488 1.4% - 0.0% Finance 2,812,380 1.7% 9,537,800 5.9% Police 80,311,635 49.8% 3,986,201 2.5% Fire 36,629,479 22.7% 1,000,007 0.6% General Services 4,732,401 2.9% - 0.0% Development Services 7,701,468 4.8% 5,632,000 3.5% Public Works 14,884,228 9.2% 1,037,000 0.6% Library 2,171,514 1.3% 26,000 0.0% Neighborhood Services 646,072 0.4% 40,000 0.0% Community Services 7,021,053 4.4% 253,000 0.2% Recovered Costs (1,807,570) -1.1% - 0.0% Non-Departmental - 0.0% 139,767,016 86.7% Total 161,247,429 100% 161,287,324 100% 6 Controllable Required Alloc Costs Recovered Capital Transfers Department Personnel Operating Operating & Utilities Costs Assets Out Total City Council 351,991 22,000 175,310 50,769 (24,830) - - 575,240 Administration 1,102,829 139,075 - 382,061 (297,432) - - 1,326,533 City Clerk 822,203 119,200 613,000 159,843 (86,749) - - 1,627,497 Human Resources 1,256,014 630,800 7,000 312,674 (407,190) - - 1,799,298 Finance 2,119,894 250,665 32,928 408,893 (421,922) - - 2,390,458 Police 53,767,806 3,392,655 569,000 19,497,578 - 332,000 2,752,596 80,311,635 Fire - - 36,629,479 - - - - 36,629,479 General Services (1,310,000) 3,142,475 2,234,625 2,990 (101,724) - 662,311 4,630,677 Neighborhood Sv 489,114 70,000 - 86,958 - - - 646,072 Development Sv 5,258,586 1,248,205 9,000 1,185,677 - - - 7,701,468 Community Services 3,114,289 1,958,852 45,950 1,383,780 - 300,000 218,182 7,021,053 Public Works 4,166,871 4,278,012 757,076 3,321,495 (467,723) - 2,360,774 14,416,505 Library 981,541 610,459 63,200 516,314 - - - 2,171,514 Total 72,121,138 15,862,398 41,136,568 27,309,032 (1,807,570) 632,000 5,993,863 161,247,429 Personnel
44%
Controllable
10%
Required
25%
Utilities / Allocations
16%
Recovered Costs
1%
Trans Out
4%
Capital
0%
7 2022-23 2023-24 2023-24 2024-25 Dollar % of
Category
2 Actual Budget Year End Est Proposed % Chg * Change Total Exp Personnel 59,684,539 67,753,617 67,750,615 72,121,138 6% 4,367,521 45% Controllable Exp 13,525,904 20,449,033 19,904,375 15,862,398 -29% (4,586,635) 10% Required Exp 37,160,306 41,343,100 41,245,737 41,136,568 -1% (206,532) 26% Utilities 1,914,240 2,471,944 2,476,921 2,214,849 -12% (257,095) 1% Alloc Costs 21,333,273 23,804,266 23,804,266 25,094,183 5% 1,289,917 16% Recovered Costs (1,672,659) (1,754,618) (1,754,618) (1,807,570) 3% (52,952) -1% Capital 1,432,018 3,274,298 1,745,663 632,000 0% (2,642,298) 0% Transfer Out 10,754,494 9,449,402 9,449,402 5,993,863 -58% (3,455,539) 4% Total 144,132,115 166,791,042 164,622,361 161,247,429 -3% (5,543,613) 100% * Percent change is 2023-24 Budget compared to 2024-25 Proposed 0 10
20 30
40 50
60 70
80 Personnel Controllable Required Utilities Alloc Costs Capital Transfer Out Millions
2022-23 2023-24 2024-25
8 8
Controllable Required Alloc Costs Recovered Capital Transfers Department Personnel Operating Operating & Utilities Costs Assets Out Total City Council 351,991 22,000 175,310 50,769 (24,830) - - 575,240 Administration 1,102,829 139,075 - 382,061 (297,432) - - 1,326,533 City Clerk 822,203 119,200 613,000 159,843 (86,749) - - 1,627,497 Human Resources 1,256,014 630,800 7,000 312,674 (407,190) - - 1,799,298 Finance 2,119,894 250,665 32,928 408,893 (421,922) - - 2,390,458 Police 53,767,806 3,392,655 569,000 19,497,578 - 332,000 2,752,596 80,311,635 Fire - - 36,629,479 - - - - 36,629,479 General Services (1,310,000) 3,142,475 2,234,625 2,990 (101,724) - 662,311 4,630,677 Neighborhood Sv 489,114 70,000 - 86,958 - - - 646,072 Development Sv 5,258,586 1,248,205 9,000 1,185,677 - - - 7,701,468 Community Services 3,114,289 1,958,852 45,950 1,383,780 - 300,000 218,182 7,021,053 Public Works 4,166,871 4,278,012 757,076 3,321,495 (467,723) - 2,360,774 14,416,505 Library 981,541 610,459 63,200 516,314 - - - 2,171,514 Total 72,121,138 15,862,398 41,136,568 27,309,032 (1,807,570) 632,000 5,993,863 161,247,429 Personnel
44%
Controllable
10%
Required
25%
Utilities / Allocations
16%
Recovered Costs
1%
Trans Out
4%
Capital
0%
9 This Page Intentionally Left Blank
10 Salaries Controllable Required Allocated Costs
& Benefits Operating Operating & Utilities
General Fund 72,121,138 15,862,398 41,136,568 27,309,032 Special Revenue Funds
Opioid Settlement - 481,930 - -
Measure R 985,813 413,055 73,025 271,176
Public Art Fee 175,938 901,287 - 32,716
Measure M 738,878 460,350 53,998 235,099
Measure H 96,599 1,641,069 59,085 20,063
Measure W 340,130 275,000 331,606 78,339
Cannabis Community Benefit Fund - 500,000 - -
Refuse Administration 182,842 286,218 94,708 109,870 American Rescue Plan 2,806,950 9,680,035 36,750 777,192 PEG Fee Fund - 39,400 - -
State Gas Tax (RMRA) - 347,195 - 97,803
State Gas Tax 1,431,460 919,133 96,976 1,858,578
Proposition A 249,273 2,395,952 1,096,979 121,443
Proposition C 120,645 60,000 - 21,571
Traffic Offender 131,885 47,247 - -
Vehicle Parking Districts (VPD) 198,929 304,405 192,900 116,469 Air Quality Improvement - 40,600 2,160 3,731
Other Maint Assmt District 88,690 92,620 200 136,468 Phillips Ranch Maint Assess Dist 164,286 587,513 1,800 171,229 Suppl Law Enforcement Svcs 72,753 275,827 - -
Pomona OATH INITIATIVE - - - -
Total - Special Rev Funds-Operations 7,785,071 19,748,836 2,040,187 4,051,747 Operation Porchlight RRH 269,647 978,441 - 4,824
Grant - COPS Tech Grant - - - -
CalVIP Grant 872,590 565,750 - 136,050
Grant - Healthy Homes Production 130,854 1,045,252 - - Grant - HOME - ARP 75,163 668,443 - 25,830
Permanent Local Housing Allocation - 3,370,736 - -
Comm Development Block Grant 825,072 957,215 86,208 203,067 Comm Development Block Grant - CV - 94,413 - -
Emergency Solutions Grants 91,346 46,488 - 21,370
Emergency Solutions Grants-CV - - - -
HOME Program - Federal Grants 168,727 3,615,692 544,202 31,785 Miscellaneous Grants 1,528,639 3,097,852 27,000 262,804 Sr Citizen Nutrition Grant 226,433 208,206 1,600 63,321 Lead Based Paint Grant - - - -
Justice Assistance Grant (JAG) 31,497 - 2,142 -
Cal Home Reuse - 292,105 3,000 -
Low Mod Series AH Projects - - - -
Asset Forfeiture 154,350 315,260 - -
Homeland Security Grant - - - -
Cal Home Grant - 720,000 - -
TDA Article 3 (Bike Trail) - 90,000 - -
Total - Special Rev Funds-Grants 4,374,318 16,065,853 664,152 749,051 Total Special - Revenue Funds 12,159,389 35,814,689 2,704,339 4,800,798 11 Recovered Capital Capital Transfers
Costs Assets Improvements Out Total
(1,807,570) 632,000 - 5,993,863 161,247,429 Total General Fund - - - - 481,930 Opioid Settlement
- 78,450 - 492,192 2,313,711 Measure R
- - - - 1,109,941 Public Art Fee
- 414,734 - 1,275,501 3,178,560 Measure M
- - - - 1,816,816 Measure H
- 66,404 - 2,188,820 3,280,299 Measure W
- - - - 500,000 Cannabis Community Benefit Fund
- - - 750,000 1,423,638 Refuse Administration - 185,061 - 4,113,030 17,599,018 American Rescue Plan - - - - 39,400 PEG Fee Fund
- - - 3,478,422 3,923,420 State Gas Tax (RMRA)
- - - 231,135 4,537,282 State Gas Tax
- - - 70,955 3,934,602 Proposition A
- - - 3,390,177 3,592,393 Proposition C
- 73,506 - - 252,638 Traffic Offender
- - - - 812,703 Vehicle Parking Districts (VPD)
- - - 137,998 184,489 Air Quality Improvement - - - - 317,978 Other Maint Assmt District
- - - - 924,828 Phillips Ranch Maint Assess Dist
- 314,134 - - 662,714 Suppl Law Enforcement Svcs
- - - - - Pomona OATH INITIATIVE
- 1,132,289 - 16,128,230 50,886,360 Total-Special Rev Funds-Operations - - - - 1,252,912 Operation Porchlight RRH
- - - - - Grant - COPS Tech Grant
- - - - 1,574,390 CalVIP Grant
- - - - 1,176,106 Grant - Healthy Homes Production - - - 1,821,578 2,591,014 Grant - HOME - ARP
- - - 800,000 4,170,736 Permanent Local Housing Allocation - - - - 2,071,562 Comm Development Block Grant
- - - - 94,413 Comm Development Block Grant - CV - - - - 159,204 Emergency Solutions Grants
- - - - - Emergency Solutions Grants-CV
- - - 1,000,000 5,360,406 HOME Program - Federal Grants - - - - 4,916,295 Miscellaneous Grants
- - - - 499,560 Sr Citizen Nutrition Grant
- - - - - Lead Based Paint Grant
- - - - 33,639 Justice Assistance Grant (JAG)
- - - - 295,105 Cal Home Reuse
- - - - - Low Mod Series AH Projects
- 304,000 - - 773,610 Asset Forfeiture
- - - - - Homeland Security Grant
- - - - 720,000 Cal Home Grant
- - - 73,820 163,820 TDA Article 3 (Bike Trail)
- 304,000 - 3,695,398 25,852,772 Total-Special Rev Funds-Grants - 1,436,289 - 19,823,628 76,739,132 All Special Revenue Funds 12 Salaries Controllable Required Allocated Costs
& Benefits Operating Operating & Utilities
Debt Service Funds
City Debt Service - 16,985,744 7,900 - Total - Debt Service Funds - 16,985,744 7,900 - Capital Projects Funds
Capital Outly Fund - - - - Assessment Dist Improvement - - - - Series BC Cap Proj Fund - - - - Parks & Rec Improvement Fund - - - - Capital Improv Project Fund 246,096 - - 40,293 Permit System Impr/Upgrade - 6,000 - - 2017 Series BG Project Funds - - - - Total - Capital Projects Funds 246,096 6,000 - 40,293 Enterprise Funds
Water - Operations 12,037,064 14,847,396 17,155,109 7,190,488 Water - Capital - - - - Sewer - Operations 2,108,954 3,127,380 1,100,118 1,117,755 Sewer - Capital - - - - Energy - Renewable 262,004 4,819,308 45,114,663 173,754 Refuse - - 3,831 - Franchise Fee Funded Programs - - 22 - Total - Enterprise Funds 14,408,022 22,794,084 63,373,743 8,481,997 Internal Service Funds
Self Insurance Funds 751,145 623,059 11,372,807 54,460 Equipment Maintenance 1,834,451 1,088,196 1,197,192 417,177 Information Technology Funds 1,928,516 438,706 1,344,800 797,809 Print and Mail Services Funds 10,282 4,950 43,088 94 Pension Obligation Bond Ser BJ - - - - Total - Internal Service Funds 4,524,394 2,154,911 13,957,887 1,269,540 Total - All City Funds 103,459,039 93,617,826 121,180,437 41,901,660 Housing Authority Funds
Housing Authority Administration 35,779 160,347 17,117 16,796 Low Mod Housing Asset Fund 463,882 418,013 67,119 129,303 HUD Voucher 1,620,652 111,950 18,968,837 384,740 Continuum of Care Program 298,408 59,812 1,695,819 75,602 Low/Mod Housing Fund - - - 701 Low/Mod Ser AQ - - 1,500,000 - Total - Housing Authority Funds 2,418,721 750,122 22,248,892 607,142 All Appropriations 105,877,760 94,367,948 143,429,329 42,508,802 13 Recovered Capital Capital Transfers
Costs Assets Improvements Out Total
- - - 2,195,000 19,188,644 City Debt Service Fund - - - 2,195,000 19,188,644 All Debt Service Funds - - - 285,895 285,895 Capital Outly Fund - - - 3,604 3,604 Assessment Dist Improvement - - - - - Series BC Cap Proj Fund - - - 833,811 833,811 Parks & Rec Improvement Fund (286,389) - 27,014,411 - 27,014,411 Capital Improv Project Fund - - - - 6,000 Permit System Impr/Upgrade - - - 29,439 29,439 2017 Series BG Project Funds (286,389) - 27,014,411 1,152,749 28,173,160 All Capital Projects Funds - 1,257,000 - 15,170,956 67,658,013 Water Operations - - 8,100,000 - 8,100,000 Water CIP - 1,052,010 - 2,604,663 11,110,880 Sewer Operations - - 400,000 - 400,000 Sewer CIP - - - - 50,369,729 Energy - Renewable - - - - 3,831 Refuse - - - - 22 Franchise Fee Funded Programs - 2,309,010 8,500,000 17,775,619 137,642,475 All Enterprise Funds (6,860,646) - - - 5,940,825 Self Insurance Funds - - - - 4,537,016 Equipment Maintenance (4,380,925) - - - 128,906 Information Technology Funds (58,414) - - - - Print and Mail Services Funds (15,085,568) - - 15,085,568 - Pension Obligation Bond Ser BJ (26,385,553) - - 15,085,568 10,606,747 All Internal Service Funds (28,479,512) 4,377,299 35,514,411 62,026,427 433,597,587 Total Appropriations - - - - 230,039 Housing Authority Admin - - - - 1,078,317 Low Mod Housing Asset Fund - - - - 21,086,179 HUD Voucher - - - - 2,129,641 Continuum of Care Program - - - - 701 - - - 3,327,690 4,827,690 Low/Mod Ser AQ - - - 3,327,690 29,352,567 Total Housing Authority Funds (28,479,512) 4,377,299 35,514,411 65,354,117 462,950,154 All Appropriations 14 Transfer In Transfer from:

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

GENERAL FUND

GENERAL SERVICES
Transfer from Water Fund 1,866,776 - - - - 1,866,776 Transfer from American Rescue Plan - - - - - - Total General Funds 1,866,776 - - - - 1,866,776

SPECIAL REVENUE FUNDS

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

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

DEBT SERVICE FUNDS

CITY BOND FUNDS
Transfer from General Fund (D/S) 4,318,053 4,318,053 - - - - Transfer from Water Operations 5,727,103 - - - - 5,727,103 Transfer from Sewer Operations 1,143,058 - - - - 1,143,058

INTERNAL SERVICE FUNDS
Transfer from Internal Service Fund 1,528,455 - - - - 1,528,455

POMONA PUBLIC FINANCING AUTHORITY
Transfer from City Debt Service 2,195,000 - - 2,195,000 - - Total Debt Service Funds 14,911,669 4,318,053 - 2,195,000 - 8,398,616

CAPITAL PROJECT FUNDS

CAPITAL IMPR PROJECT FUND
Transfer from General Fund 1,446,500 1,446,500 - - - - Transfer from Parks & Rec Improvement Fund 1,052,292 - - - 1,052,292 - Transfer from Gax Tax RMRA 3,478,422 - 3,478,422 - - - Transfer from Prop C 3,390,177 - 3,390,177 - - - Transfer from Prop A 70,955 - 70,955 - - - Transfer from Low/Mod Ser AQ Projects 3,327,690 - 3,327,690 - - - Transfer from Capital Outlay 100,457 - - - 100,457 - Transfer from State Gas Tax - - - - - - Transfer from Measure M 1,275,501 - 1,275,501 - - - Transfer from Measure R 492,192 - 492,192 - - - Transfer from Measure W 2,188,820 - 2,188,820 - - - Transfer from American Rescue Plan 5,934,608 - 5,934,608 - - - Transfer from Other Fund 2,011,818 - 2,011,818 - - - Transfer from Series AX 1,129,129 - - 1,129,129 - - Transfer from Refuse Administration 750,000 - 750,000 - - - Total Capital Project Funds 26,648,561 1,446,500 22,920,183 1,129,129 1,152,749 -

ENTERPRISE FUNDS

WATER REFUSE SEWER FUND
Transfer from Water Operations 8,708,212 - 231,135 - - 8,477,077 Transfer from Sewer Operations 161,605 - - - - 161,605 Transfer from Sewer Construction 400,000 - - - - 400,000 - - - - - - Total Enterprise Funds 9,269,817 - 231,135 - - 9,038,682 Total Transfers From Other Funds 52,926,133 5,993,863 23,151,318 3,324,129 1,152,749 19,304,074 15 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 4,318,053 - - 4,318,053 - - Transfer to CIP 1,246,500 - - - 1,246,500 - Transfer to Public Works 131,750 - 131,750 - - - Transfer to Community Services 97,560 - 97,560 - - - Transfert to Equip Replacement 200,000 - - - 200,000 - Total General Fund 5,993,863 - 229,310 4,318,053 1,446,500 -

SPECIAL REVENUE FUNDS
Transfer to Capital Impr Project Fund 22,920,183 - - - 22,920,183 - Transfer to Storm Water 231,135 - - - - 231,135 Transfer to AQMD - - - - - - Total Special Revenue Funds 23,151,318 - - - 22,920,183 231,135

DEBT SERVICE FUNDS

CITY BOND FUNDS
Transfer to Capital Impr Project Fund 1,129,129 - - - 1,129,129 - Transfer to Public Financing Authority 2,195,000 - - 2,195,000 - -

SEWER OPERATIONS FUND
Transfer to Sewer Construction Fund - - - - - - Total Debt Service Funds 3,324,129 - - 2,195,000 1,129,129 -

CAPITAL PROJECTS FUNDS
Transfer to Capital Impr Project Fund 1,152,749 - - - 1,152,749 - Transfer to Debt Services - - - - - - Total Capital Projects Funds 1,152,749 - - - 1,152,749 -

INTERNAL SERVICE FUNDS
Transfer to Grant - - - - - - Transfer to Debt Services 1,528,455 - - 1,528,455 - - Total Internal Service Funds 1,528,455 - - 1,528,455 - -

ENTERPRISE FUNDS

WATER FUND
Transfer to General Fund 1,866,776 1,866,776 - - - - Transfer to City Bond Fund 600,000 - - 600,000 - - Transfer to Storm Water Compliance - - - - - - Transfer to Water/Sewer Bond 5,127,103 - - 5,127,103 - - Transfer to Capital Impr Project Fund 8,477,077 - - - - 8,477,077 Transfer to Refuse Operations - - - - -

SEWER OPERATIONS FUND
Transfer to Bond Fund 1,143,058 - - 1,143,058 - - Transfer to Storm Water Compliance 161,605 - - - - 161,605 Transfer to Sewer Construction Fund 400,000 - - - - 400,000 Total Enterprise Funds 17,775,619 1,866,776 - 6,870,161 - 9,038,682 Total Transfers to Other Funds 52,926,133 1,866,776 229,310 14,911,669 26,648,561 9,269,817 Transfer to:
16 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 Estimated Estimated Estimated Estimated Estimated Estimated Estimated General Fund
Series AR 880,000 970,000 1,065,000 1,165,000 1,270,000 1,380,000 1,495,000 Series BC (Split) 952,213 956,613 953,813 954,013 957,013 952,613 956,013 Series BG (Split) 2,438,114 2,344,089 2,253,604 2,152,147 2,047,352 1,937,844 1,824,409 Series BJ (Split) 12,070,374 12,068,454 12,068,054 12,071,693 12,071,200 12,071,770 12,071,958 16,340,701 16,339,156 16,340,471 16,342,853 16,345,565 16,342,227 16,347,380 Water Fund
Series BC (Split) 600,000 600,000 600,000 600,000 600,000 600,000 600,000 Series BE/BF 5,127,103 5,124,148 5,126,748 5,125,253 5,128,428 5,126,880 5,123,913 5,727,103 5,724,148 5,726,748 5,725,253 5,728,428 5,726,880 5,723,913 Sewer Fund
Series BC (Split) 417,000 417,000 417,000 417,000 417,000 417,000 417,000 Series BB/BD 724,175 724,306 728,619 727,344 725,528 726,019 723,519 Series BH 723,793 726,058 717,883 719,245 724,773 719,740 718,975 1,864,968 1,867,364 1,863,502 1,863,589 1,867,301 1,862,759 1,859,494 Successor Agency of the RDA
Series X 70,535 71,890 - - - - - Series Y 582,200 582,400 581,500 579,500 581,400 581,925 581,075 Series BG (Split) 291,587 292,591 290,898 291,387 291,515 290,766 292,222 Series BI 11,528,041 11,480,533 11,508,190 11,490,231 11,415,762 11,416,085 11,192,257 12,472,363 12,427,414 12,380,588 12,361,118 12,288,677 12,288,776 12,065,554 Other
Series BJ (Split) 3,017,593 3,017,113 3,017,013 3,017,923 3,017,800 3,017,943 3,017,990 Total Debt Service Requirements 39,422,728 39,375,195 39,328,322 39,310,736 39,247,771 39,238,585 39,014,331 Note: All General Fund debt service payments are accounted for in the Debt Service Fund 17 Cost
General Fund
Community Services Video server replacement (13 locations) $ 105,000 Community Services Surveillance Camera replacements (13 locations) $ 195,000 Police Aero Engine Overhaul & Gear box $ 152,000 Police SAN Server $ 180,000
Police Mental Health Professional - HEART Team $ 175,000 Public Works Increase janitorial service at Police Department $ 27,500 Public Works
Added medians, parkways & elevt areas maintenance to Landscape Contract $ 15,000
Total General Fund $ 849,500
State Gas Tax - RMRA
Public Works
Added medians, parkways & elevt areas maintenance to Landscape Contract $ 15,000
Total State Gas Tax (RMRA) Fund $ 15,000 Water Fund
Water Resources Increase janitorial service at Water Yard Building $ 27,500 Water Resources F250 Utility Truck with Crane $ 130,000 Water Resources F350 Gate Valve Truck $ 160,000 Water Resources F550 Utility Truck with Crane $ 198,000 Water Resources F150 Lightning $ 66,000 Water Resources Ford Maverick Truck $ 40,000 Water Resources Ford Maverick Truck $ 40,000 Water Resources Skid Steer Loader w/Excavator $ 110,000 Water Resources F250 Utility Truck with Crane $ 130,000 Total Water Fund $ 901,500
Sewer Fund
Water Resources F150 Lightning $ 66,000 Water Resources F150 Lightning $ 66,000 Water Resources F250 Utility Truck $ 61,872 Water Resources Trailer Mounted Jetter $ 104,000 Total Sewer Fund $ 297,872
TOTAL - All Requests $ 2,063,872
Fund / Department / Expenditure Description
18 This Page Intentionally Left Blank

% Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud

GENERAL FUND
40010 Secured Property Tax 18,752,358 21,131,685 21,731,000 21,702,479 22,000,000 1% 40013 Property Tax In-Lieu of VLF 19,146,146 21,016,570 22,158,000 22,028,921 22,750,000 3% 40014 SB211 Pass Thru 1,592,070 1,774,489 1,765,000 1,872,221 1,950,000 10% 40017 Residual RPTTF Revenue 1,860,835 2,511,096 3,000,000 3,200,000 3,100,000 3% 40020 Unsecured Property Tax 748,679 693,709 670,000 610,000 698,000 4% 40027 Homeowners Exemption 84,902 86,065 87,000 87,000 87,000 0% 40030 Prior Year & Supplementals 822,395 657,157 651,000 651,000 600,000 -8% 40031 Property Tax Penalties 63,812 70,141 48,000 48,000 50,000 4% Total Property Taxes 43,071,198 47,940,912 50,110,000 50,199,621 51,235,000 2% 40080 Sales & Use Tax 23,306,538 24,055,070 23,400,000 24,000,000 24,000,000 3% 40086 1/2 Cent Sales Tax-PSAF 2,110,401 2,173,906 2,214,000 2,157,357 2,181,914 -1% 40121 Transactions and Use Tax (PG) 16,812,736 17,394,179 16,853,000 17,000,000 17,394,000 3% Total All Sales & Use Tax 42,229,675 43,623,155 42,467,000 43,157,357 43,575,914 3% 40106 Utility Users Tax-Electricity 10,172,032 11,993,423 12,000,000 12,000,000 12,200,000 2% 40107 Utility Users Tax-Gas 2,632,955 3,859,986 3,900,000 3,900,000 3,900,000 0% 40108 Utility Users Tax-Telecomm 2,228,082 2,285,131 2,300,000 2,300,000 2,300,000 0% 40109 Utility Users Tax-Water 3,028,629 3,084,857 3,200,000 3,200,000 3,200,000 0% 40112 Utility Users Tax-Max Mini 345,594 358,924 377,000 376,508 389,686 3% Total All Utility Tax 18,407,292 21,582,321 21,777,000 21,776,508 21,989,686 1% 40060 Business Licenses 4,591,938 4,957,929 5,500,000 5,500,000 5,800,000 5% 40082 Transient Occupancy Tax 2,593,896 3,011,357 2,800,000 2,800,000 3,100,000 11% 40083 Amusement Tax 4,277 1,203 2,000 2,200 2,000 0% 40084 Property Transfer Tax 3,429,013 2,202,645 3,000,000 2,000,000 1,300,000 -57% 40145 Business License Fee SB1186 1,767 1,741 1,800 1,800 1,800 0% 40200 Franchise Fees-General 1,913,980 2,127,319 2,000,000 2,100,000 2,100,000 5% 40203 Franchise Fees-Refuse Haulers 3,588,015 3,858,750 4,319,000 5,600,000 5,500,000 27% 40213 Franchise Fees-Tow 130,850 111,350 125,000 125,000 125,000 0% 40431 Cannabis Business Tax(Mesr PC) 2,108,764 2,766,847 3,750,000 3,750,000 3,350,000 -11% 40691 Business License Admin Fee 21,730 24,627 21,000 26,000 26,000 24% Total Other Taxes 18,384,230 19,063,767 21,518,800 21,905,000 21,304,800 -1% 40063 Business License Penalties 234,155 421,221 300,000 300,000 325,000 8% 40217 Utility Billing Late Fees 467,690 592,054 525,000 525,000 500,000 -5% 40230 Fines 10,296 15,086 5,000 6,500 5,000 0% 40231 Municipal Court Fines 10,703 86,678 17,000 50,000 17,000 0% 40235 Code Enforcement Citations 278,361 220,387 140,000 80,000 100,000 -29% 40237 Parking Violations 737,097 1,207,094 734,600 774,600 774,600 5% 40238 Parking Violation Late Fines 397,645 92,418 533,000 50,000 50,000 -91% 40280 Traffic Safety Fines 244,618 219,302 239,924 236,000 244,924 2% Total Fines & Forfeitures 2,380,567 2,854,239 2,494,524 2,022,100 2,016,524 -19% 40021 Lease-Wireless Comm Equip 212,585 240,158 200,000 200,000 220,000 10% 40190 Rentals - Property (3,233) 7 7 7 7 0% 40191 Rentals - Facilities 13,256 22,478 24,500 54,733 24,500 0% 40224 Investment Earnings-Pooled Cash 258,517 1,836,285 1,429,711 1,429,711 2,483,140 74% 40042 Lease Revenue - GASB 87 3,664 5,367 - - - 0% 40247 Interest Earnings - GASB 87 6,500 321 - - - 0% 40246 GASB 31 Adjustment (2,048,306) (655,592) - 2,527,700 - 0% 1 % Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Total Rev from Use of Money & Prop (1,557,017) 1,449,025 1,654,218 4,212,151 2,727,647 65% 40210 Motor Vehicle In-Lieu Tax 174,812 156,059 160,000 189,000 175,000 9% 40171 Police Training Fees (POST) 35,894 15,732 77,000 30,000 110,000 43% 40389 Mandated Cost Reimbursement 139,898 132,155 72,000 183,265 150,000 108% 40640 Prisoner Housing Program 232 - - 3,000 - 0% 40873 Grant-State 3,790 6,638 5,000 7,383 10,000 100% 40945 Prop A Exchange - 3,150,000 - - - 0% 40875 Grant-Federal 67,369 - - - - 0% 40905 Coronavirus Relief Funds - - - - - 0% Total Intergovernmental Revenues 421,995 3,460,584 314,000 412,648 445,000 42% 40046 Adult Entertainment Permits - - - - - 0% 40048 Entertainment Permit 8,910 7,439 8,000 10,800 8,000 0% 40061 Contractor's Job Fee 569,395 1,100,491 1,270,000 1,270,000 1,200,000 -6% 40064 Pari-Mutuel Gross Receipts 66,102 110,935 100,000 100,000 100,000 0% 40054 Food Vendor Permits 458 395 200 250 200 0% 40090 Building Permits 2,118,063 2,966,494 2,400,000 3,000,000 3,000,000 25% 40250 Engineering Permits 176,109 145,146 200,000 200,000 200,000 0% 40251 Cannabis Permit Fee 4,994 14,732 8,000 12,050 8,000 0% 40259 Veh Food Handler Op Permit 1,310 780 500 1,025 1,000 100% 40260 Fire Permits 169,433 636 100,000 94,782 95,000 -5% 40266 Veh Food Handler Driver Permit 1,254 405 100 1,000 1,000 900% 40282 Alarm Permit Fees 46,704 7,590 50,000 2,000 5,000 -90% 40297 CCW License Fee - 11,436 30,000 20,000 20,000 -33% 40050 Plan Check Fee 2,367,716 2,045,215 2,800,000 1,800,000 1,900,000 -32% 40055 Food Vendor Vehicle Inspections 367 392 600 350 300 -50% 40111 Parking Fees - Fairplex 373,890 139,435 145,000 145,000 145,000 0% 40115 Admin Review Fee 585,979 591,730 650,000 650,000 650,000 0% 40116 On Street Parking Permits 89,600 134,400 125,000 108,000 107,200 -14% 40120 Abate Hazardous Building 115,248 37,981 40,000 65,000 65,000 63% 40125 Major Review Fee 266,540 154,351 260,000 250,000 160,000 -38% 40140 Passport Acceptance Fee - - 5,000 2,500 10,000 100% 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 1,100,000 1,138,500 3% 40427 New Construction Tax 396,860 1,640,519 1,750,000 2,000,000 1,500,000 -14% 40660 Vacant Property Registration Fee 4,080 12,240 15,000 25,000 15,000 0% 40670 Inspection Fees (7,521) - - - - 0% 40680 Custodial Fees 2,815 2,881 4,000 2,500 2,500 -38% 40690 Administrative Program Fee - - 25,000 100,000 95,000 280% 40692 CUP Inspection Drawdown Fee 1,084 118 4,000 4,000 4,000 0% Total Licenses, Permits & Fees 8,359,390 10,125,740 12,090,400 11,964,257 11,430,700 -5% 40225 Bad Debt Collected 2,074 1,081 500 2,100 500 0% 40226 Miscellaneous Income 369 278 300 300 300 0% 40423 Paramedic Pass Thru 1,424,795 1,079,756 1,000,000 1,384,202 905,000 -10% 40424 Damage to City Property 50 340 2,000 5,000 2,000 0% 40530 Cash Over & Short 401 (1,199) - (500) - 0% 40842 Insurance Recovery 1,859 742,842 13,000 25,000 13,000 0% 40910 Project/Program Revenue 18,000 204,192 62,000 43,811 30,000 -52% 2 % Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud 49001 NCR Prior Years Revenues - - - - - 0% 40845 Donations - 2,203 - - - 0% 40849 Soft Match - 7,832 - 43,076 - 0% 40930 Reimbursement - - - 40,000 - 0% 40931 Reimbursement from LA County - - - - - 0% 40925 Release of Police Held Funds 2,710 - 15,000 15,000 15,000 0% 42330 Restitution/Settlement 27,945 814 2,000 2,000 2,000 0% Total Other Revenues 1,478,203 2,038,140 1,094,800 1,559,989 967,800 -12% 40170 Police Revenues 43,994 58,672 67,660 74,000 57,660 -15% 40174 Firing Range Fees (7,407) 3,978 12,153 5,000 8,000 -34% 40175 Jail Booking Fees 93,869 160,944 127,920 50,000 30,000 -77% 40177 Reimbursable Services 1,006,737 1,040,978 1,718,312 1,597,700 1,637,700 -5% 40185 DUI Cost Recovery (95,993) (21,437) 21,320 25,000 21,320 0% 40284 Processing Fees-Police 236,071 174,996 223,860 223,860 223,860 0% 40305 Tree Hugger - - - - - 0% 40330 Sale of Service 408,292 441,983 600,000 400,000 400,000 -33% 40360 Street/Engineering Misc 20,110 29,378 40,000 15,000 30,000 -25% 40380 All Other Revenues 137,947 228,230 112,780 147,491 117,600 4% 40450 All Other Revenues (4,053) - - - - 0% 40385 Library Trivia Bee - - - - - 0% 40510 Swimming Pool Revenue 15,366 31,181 37,500 42,500 36,000 -4% 40560 Senior Dances - - 1,000 7,500 200 -80% 40610 Municipal Sports Revenue 67,996 84,780 40,000 35,878 27,500 -31% 40611 Swim Lessons 5,960 5,320 7,000 7,500 11,500 64% 40620 Non-Resident Library Cards - - - - - 0% 40621 DPOA Services 176,400 161,700 176,400 176,400 176,400 0% 40625 Code Enforcement Services 100,000 100,000 100,000 100,000 100,000 0% 40916 Reimbursement fr Other Agency 880,253 717,145 1,239,737 854,187 849,737 -31% Total Charges for Services 3,085,543 3,217,847 4,525,642 3,762,016 3,727,477 -18% 80723 Transfer from Other Funds - 6,185 - - - 0% 80702 Transfer from Water Fund 1,764,499 1,850,692 1,850,692 1,850,692 1,866,776 1% 80881 Trnsf frm American Rescue Plan 1,444,374 176,832 - 40,061 - 0% Total Operating Transfers In 3,208,873 2,033,709 1,850,692 1,890,753 1,866,776 1% 40404 Sale of Land/Property - - - - - 0% 80400 Sale of Capital Assets 19,604 4,550 - - - 0% Total Other Financing Sources 19,604 4,550 - - - 0% TOTAL - ALL GENERAL FUND 139,489,551 157,393,990 159,897,076 162,862,400 161,287,324 1%

SPECIAL REVENUE FUNDS
OPIOID SETTLEMENT - (F120)
40224 Investment Earnings-Pooled Cash - - - - 6,736 0% 40889 GASB 31 Adjustment - 207,344 297,346 112,762 481,930 62% TOTAL - 207,344 297,346 112,762 488,666 64% 3 % Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud Title - (F124)
40224 Investment Earnings-Pooled Cash - 227 - - 708 0% 40889 GASB 31 Adjustment - - - - - 0% TOTAL - 227 - - 708 0% MEASURE R - (F128)
40224 Investment Earnings-Pooled Cash 29,116 76,779 73,453 73,453 151,640 106% 40246 GASB 31 Adjustment (98,747) (31,522) - - - 0% 40835 Measure R 2,431,805 2,473,625 2,692,720 2,471,712 2,619,777 -3% 40842 Ins Recovery - - - - - 0% 80881 Trnsf frm American Rescue Plan 39,250 - - - - 0% TOTAL 2,401,423 2,518,883 2,766,173 2,545,165 2,771,417 0% GRANT - COPS TECH GRANT - (F129)
40875 Investment Earnings-Pooled Cash - 2,944,553 3,404,000 459,448 - -100% 80701 GASB 31 Adjustment - - - - - 0% TOTAL - 2,944,553 3,404,000 459,448 - -100% NEIGHBORHOOD STABILIZATION 3 - (F130)
40224 Investment Earnings-Pooled Cash 1,023 2,771 2,466 2,466 5,180 110% 40246 GASB 31 Adjustment - - - - - 0% 40242 Equity Earned - - - - - 0% 40485 Loans Repaid 39,749 41,675 - - - 0% TOTAL 40,772 44,447 2,466 2,466 5,180 110% FEE ANALYSIS RATE REVIEW - (F132)
40246 GASB 31 Adjustment (14) - - - - 0% 40118 Fee Analysis Rate Review 1,311 1,458 1,500 3,000 1,500 0% TOTAL 1,298 1,458 1,500 3,000 1,500 0% PUBLIC ART FEE FUND - (F133)
40246 GASB 31 Adjustment (76,288) (32,497) - - - 0% 40119 Public Art Fee 568,088 1,081,956 600,000 600,000 600,000 0% TOTAL 491,801 1,049,459 600,000 600,000 600,000 0% TRANSIT ORIENTED DEVELOPMENT GRANT - (F134)
40878 Grant-County - - - - - 0% TOTAL - - - - - 0% OPERATION PORCHLIGHT RAPID RE HOUSING GRANT - (F136) 40850 Grant-HUD 910,591 1,166,222 1,002,329 1,002,329 1,002,329 0% 40849 Soft Match-Grants 207,173 228,244 250,583 250,583 250,583 0% 80701 Transfer From General Fund 2,765 4 - - - 0% TOTAL 1,120,529 1,394,470 1,252,912 1,252,912 1,252,912 0% 4 % Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud MEASURE M - (F138)
40224 Investment Earnings-Pooled Cash 22,508 77,719 68,384 68,384 157,129 130% 40246 GASB 31 Adjustment (83,697) (39,021) - - - 0% 40836 Measure M 2,751,867 2,798,200 3,051,749 2,827,258 2,969,081 -3% 80881 Trnsf frm American Rescue Plan 39,500 - - - - 0% TOTAL 2,730,178 2,836,898 3,120,133 2,895,642 3,126,210 0% MEASURE H - (F139)
40903 Measure H 1,778,023 1,788,441 2,199,446 2,390,355 1,816,816 -17% 40850 Grant-HUD - - 2,638 2,638 - -100% 80701 Transfer from General Fund - 6,827 - - - 0% 80881 Trnsf frm American Rescue Plan 7,000 - - - - 0% TOTAL 1,785,023 1,795,268 2,202,084 2,392,993 1,816,816 -17% MEASURE W - (F142)
40904 Measure W Tax Revenue 993,404 2,720,673 2,005,176 1,870,000 1,873,385 -7% 40224 Investment Earnings-Pooled Csh 30,753 119,703 100,874 100,874 253,881 152% 40246 GASB 31 Adjustment (147,391) (52,926) - 192,753 - 0% TOTAL 876,766 2,787,450 2,106,050 2,163,627 2,127,266 1% CANNABIS COMMUNITY BENEFIT FUND - (F144)
40357 Cannabis 1% 216,240 359,934 250,000 384,834 400,000 60% TOTAL 216,240 359,934 250,000 384,834 400,000 60% PERMANENT LOCAL HOUSING ALLOCATION - (F143)
40873 Grant-State 44,515 29,713 4,573,450 2,765,324 3,370,736 -26% 80881 Trnsf frm American Rescue Plan 2,500 - - - - 0% TOTAL 47,015 29,713 4,573,450 2,765,324 3,370,736 -26% REFUSE ADMINISTRATION - (F145)
40239 AB939 Compliance/Tonnage Fee - - 25,430 32,500 32,000 26% 40298 SB1383 Compliance Fee - - 218,000 218,000 218,000 0% 40873 Grant-State - - 180,208 129,395 95,283 -47% 40690 Administrative Program Fee - - 365,000 350,000 350,000 -4% 40167 Vehicle Impact Fee - - 750,000 750,000 750,000 0% 40930 Reimbursement - - 800,000 800,000 - -100% 40380 All Other Revenues - - 460,000 450,000 150,000 -67% 40846 Recycling Revenues - - - 5,000 5,000 0% 80722 Transfer from Refuse Fund - - 101,119 101,119 - -100% TOTAL - - 2,899,757 2,836,014 1,600,283 -45% CALVIP GRANT - (F188)
40873 Soft Match-Grants - 28,677 4,948,155 2,383,614 1,574,390 -68% TOTAL - 28,677 4,948,155 2,383,614 1,574,390 -68% 5 % Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud HEALTHY HOMES PRODUCTION GRANT - (F189)
40849 Soft Match-Grants - 132,756 163,800 105,000 58,800 -64% 40848 Grant HUD-Reprogrammed - 123,402 1,877,675 721,023 1,117,306 -40% 40850 Grant-HUD 4,772 - - - - 0% TOTAL 4,772 256,158 2,041,475 826,023 1,176,106 -42% GRANT - HOME - ARP - (190)
40850 Grant-HUD 14,355 35,421 3,128,660 549,300 2,591,014 -17% TOTAL 14,355 35,421 3,128,660 549,300 2,591,014 -17% AMERICAN RESCUE PLAN - (F191)
40875 Grant-Federal 2,298,894 4,869,599 38,198,169 3,462,069 17,599,018 -54% - - - - - 0% TOTAL 2,298,894 4,869,599 38,198,169 3,462,069 17,599,018 -54% ESG-CV 193
40850 Grant-HUD - - - - - 0% 40848 Grant HUD-Reprogrammed 3,481,330 1,562,341 843,777 843,777 - -100% 40393 Grant HUD-Reprogrammed - - - - - 0% 80881 Trnsf frm American Rescue Plan 6,000 - - - - 0% TOTAL 3,487,330 1,562,341 843,777 843,777 - -100% COMMUNITY DEVELOPMENT BLOCK GRANT-CV - (F194)
40848 Grants HUD-Reprogrammed 119,264 1,143,585 309,268 126,332 94,413 -69% 40850 Grants HUD 250,000 - - - - 0% 80881 Trnsf frm American Rescue Plan 2,750 - - - - 0% TOTAL 372,014 1,143,585 309,268 126,332 94,413 -69% COMMUNITY DEVELOPMENT BLOCK GRANT - (F213 rollup = F197) 40035 Principal 12,100 - - - - 0% 40224 Investment Earnings-Pooled Cash - - - - - 0% 40246 GASB 31 Adjustment - - - - - 0% 40393 Program Income - - - - - 0% 40848 Grants HUD-Reprogrammed 170,947 568,153 568,685 1,080,975 300,000 -47% 40850 Grants HUD 2,025,585 1,158,140 1,771,564 1,016,405 1,771,562 0% 40910 Project Revenue 3,884 1,942 - - - 0% 80881 Trnsf frm American Rescue Plan 28,470 - - - - 0% 40036 Transfer from NeighStabFund 17,147 - - - - 0% TOTAL 2,258,133 1,728,236 2,340,249 2,097,380 2,071,562 -11% FP MITIGATION FUND (195)
40246 GASB 31 Adjustment (1,493) - - - - 0% 40296 Fairplex Mitigation Revenue 299,989 248,112 300,000 300,000 300,000 0% TOTAL 298,496 248,112 300,000 300,000 300,000 0% 6 % Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud PEG FEE FUND (F196)
40246 GASB 31 Adjustment (11,661) (5,283) - - - 0% 40352 PEG Fee Revenue 135,047 123,793 125,000 100,000 100,000 -20% TOTAL 123,386 118,510 125,000 100,000 100,000 -20% STATE GAS TAX RMRA - (F206)
40224 Investment Earnings-Pooled Cash 24,215 55,211 65,493 65,493 106,846 63% 40246 GASB 31 Adjustment (38,885) (42,104) - - - 0% 80708 Transfer from Measure W - - - - - 0% 40897 Road Maintenance Rehab 3,296,029 3,397,819 3,763,632 3,645,093 3,896,411 4% 80881 Trnsf frm American Rescue Plan - - - - - 0% TOTAL 3,281,359 3,410,925 3,829,125 3,710,586 4,003,257 5% STATE GAS TAX - (F208)
40224 Investment Earnings-Pooled Cash 8,435 21,842 20,564 20,564 35,242 71% 40246 GASB 31 Adjustment (74,059) 35,917 - - - 0% 40800 Special Gas Tax-2106 & 2107 1,488,542 1,683,428 1,771,292 1,792,170 1,828,546 3% 40820 Special Gas Tax-2107.5 10,000 10,000 10,000 10,000 10,000 0% 40865 Special Gas Tax-2103 1,196,545 1,240,847 1,508,686 1,340,332 1,351,969 -10% 40880 Special Gas Tax-2105 839,931 866,665 999,056 926,815 945,198 -5% 40424 Damage to City Property 1,164 257 1,800 1,800 - -100% 40842 Ins Recovery 20,529 25,677 31,000 34,603 - -100% 40930 Reimbursement - - - - - 0% 40380 All Other Revenues 673 933 - 170 - 0% 40330 Sale of Service 673 457 700 700 - -100% 80400 Sale of Capital Assets 9,150 6,315 - - - 0% 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 3,674,832 4,024,087 4,474,848 4,258,904 4,302,705 -4% EMERGENCY SOLUTIONS GRANT - (F212)
40848 Grant HUD-Reprogrammed 33,956 48,327 73,900 73,900 - -100% 80881 Trnsf frm American Rescue Plan 4,000 - - - - 0% 40850 Grant-HUD 98,693 138,377 159,204 159,204 159,204 0% TOTAL 136,650 186,704 233,104 233,104 159,204 -32% HOME PROGRAM - (F214)
40035 Principal 484,137 510,913 - - - 0% 40036 Interest 72,756 67,387 - - - 0% 40224 Investment Earnings-Pooled Cash 20,372 51,644 41,089 41,089 96,098 134% 40242 Equity Earned 237,717 153,595 - - - 0% 40246 GASB 31 Adjustment - - - - - 0% 40393 Program Income 190,454 (189,347) 2,285,701 361,983 1,946,417 -15% 40848 Grants HUD-Reprogrammed 189,653 129,592 3,189,963 976,280 2,508,855 -21% 80881 Trnsf frm American Rescue Plan 2,700 - - - - 0% 40850 Grants HUD - - 905,134 - 905,134 0% TOTAL 1,197,789 723,783 6,421,887 1,379,352 5,456,504 -15% 7 % Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud MISCELLANEOUS GRANTS - (F215)
40873 Grant-State 1,557,098 1,687,718 4,313,002 3,734,310 3,599,950 -17% 40875 Grant-Federal 470,812 630,949 1,127,478 822,971 316,736 -72% 40903 Measure H Revenue - 241,213 - - - 0% 40380 All Other Revenue (289) - - - - 0% 40916 Reimbursement from Other Agency 115,965 375,000 524,931 524,931 926,250 76% 40930 Reimbursement - - - - - 0% 40580 Damage Claim Repayments - - - - - 0% 40889 Grant - Other 193,039 15,000 238,444 238,444 - -100% 40878 Grant-County - 3,401 231,122 158,034 73,088 -68% 80400 Sale of Capital Assets 938 - - - - 0% 80701 Transfer from General Fund - 6 - - - 0% 80881 Trnsf frm American Rescue Plan 15,250 - - - - 0% 80871 Transfer from Self Ins Liability - - - - - 0% TOTAL 2,352,813 2,953,287 6,434,977 5,478,690 4,916,024 -24% PROPOSITION "A" - (F216)
40224 Investment Earnings-Pooled Cash 33,243 73,184 91,111 91,111 87,665 -4% 40246 GASB 31 Adjustment (122,732) 58,325 - - - 0% 40810 Prop "A" Revenue 3,909,596 3,977,373 4,328,399 4,034,156 4,211,148 -3% 40910 Project Revenue 7,500 7,500 10,000 10,000 10,000 0% 40380 All Other Revenue - - - - - 0% 80881 Trnsf frm American Rescue Plan 3,250 - - - - 0% TOTAL 3,830,858 4,116,383 4,429,510 4,135,267 4,308,813 -3% PROPOSITION "C" - (F217)
40224 Investment Earnings-Pooled Cash 51,734 180,539 161,265 161,265 376,233 133% 40246 GASB 31 Adjustment (217,719) (102,195) - - - 0% 40825 Prop C Revenue 3,242,929 3,299,118 3,590,293 3,347,770 3,493,036 -3% 80881 Trnsf frm American Rescue Plan 2,750 - - - - 0% TOTAL 3,079,695 3,377,462 3,751,558 3,509,035 3,869,269 3% TRAFFIC OFFENDER - (F219)
40224 Investment Earnings-Pooled Cash 4,307 11,255 11,290 11,290 21,150 87% 40246 GASB 31 Adjustment - - - - - 0% 40930 Reimbursement - - - - - 0% 80400 Sale of Capital Assets 8,105 500 - - - 0% 40284 Processing Fees - Police 174,825 161,525 266,550 266,550 198,957 -25% TOTAL 187,237 173,280 277,840 277,840 220,107 -21% Grant - Supportive Trans Hsng - (F221)
80701 Transfer From General Fund - - - - - 0% TOTAL - - - - - 0% 8 % Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud SR CITIZEN NUTRITION GRANT - (F226)
40844 USDA Revenue 27,569 27,047 34,666 18,101 18,101 -48% 40845 Donations 1,200 19,336 18,675 28,000 28,000 50% 40857 Grant - Area Agency on Aging 599,481 262,704 339,334 177,183 355,899 5% 40881 Services In-Kind - - 1,986 1,986 - -100% 80881 Trnsf frm American Rescue Plan 1,500 - - - - 0% 80701 Transfer from General Fund 90,721 101,729 97,560 97,560 97,560 0% TOTAL 720,471 410,816 492,221 322,830 499,560 1% LEAD BASED PAINT GRANT - (F229)
40848 Grants HUD-Reprogrammed 540,475 595,279 3,013,531 1,379,900 - -100% 40850 Grant HUD - - - - - 0% 80881 Trnsf frm American Rescue Plan 1,500 - - - - 0% 40849 Soft Match-Grants 275,299 - - - - 0% TOTAL 817,275 595,279 3,013,531 1,379,900 - -100% VEHICLE PARKING DISTRICTS - (F230)
40014 SB211 Pass Thru 2,547 2,354 2,212 2,212 2,215 0% 40110 Parking Meter-Cash 11,486 14,588 13,000 14,011 14,200 9% 40114 Parking Meter-Credit 66,724 98,217 55,000 57,530 57,600 5% 40188 Parking Space Rentals 459,314 572,682 600,000 525,000 524,000 -13% 40190 Rentals (1,890) 26,209 20,000 20,000 15,000 -25% 40224 Investment Earnings-Pooled Cash 14,503 32,509 32,344 32,344 89,180 176% 40246 GASB 31 Adjustment (46,317) (11,294) - 26,200 - 0% 40630 Property Taxes 15,708 10,965 10,670 (9,000) (9,000) -184% 40404 Sale of Land/Property - - - - - 0% 80400 Sale of Capital Assets - 1,059 - - - 0% 80479 Gain on sale of land - 828,061 - - - 0% 80881 Trnsf frm American Rescue Plan 4,250 - - - - 0% 80879 Transfer from VPD 10,064 - - - - 0% TOTAL 536,391 1,575,352 733,226 668,297 693,195 -5% JAG FUND - (F239)
40875 Grant - Federal 54,411 103,278 67,313 67,341 33,639 -50% TOTAL 54,411 103,278 67,313 67,341 33,639 -50% SUPPORTIVE HOUSING GRANT (LA) - (F241)
80701 Transfer From General Fund - - - - - 0% TOTAL - - - - - 0% WEED & SEED GRANT - (F243)
40246 GASB 31 Adjustment - - - - - 0% 80701 Transfer from General Fund - 405 - - - 0% TOTAL - 405 - - - 0% 9 % Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud AIR QUALITY IMPROVEMENT - (F245)
40224 Investment Earnings-Pooled Cash 3,590 7,072 9,396 9,396 10,342 10% 40246 GASB 31 Adjustment (12,009) 1,473 - - - 0% 40930 Reimbursement - - - - - 0% 40883 AB2766 Revenue 195,556 197,699 200,000 206,384 200,000 0% 80881 Trnsf frm American Rescue Plan 500 - - - - 0% TOTAL 187,637 206,244 209,396 215,780 210,342 0% GRANT - OTS STEP - (F246)
80701 Transfer from General Fund - 194 - - - 0% TOTAL - 194 - - - 0% OTHER MAINTENANCE ASSESSMENT DISTRICT FUNDS - (F253/254/255 rollup = F135) 40224 Investment Earnings-Pooled Cash 2,440 6,256 5,255 5,255 11,581 120% 40246 GASB 31 Adjustment - - - - - 0% 80881 Trnsf frm American Rescue Plan 3,500 - - - - 0% 40830 Maintenance AD 296,676 299,750 309,000 301,400 301,000 -3% TOTAL 302,616 306,006 314,255 306,655 312,581 -1% PHILLIPS RANCH MAINTENANCE ASSESSMENT DISTRICT FUND - (F256) 40224 Investment Earnings-Pooled Cash 1,661 489 - - 35 0% 40246 GASB 31 Adjustment - - - - - 0% 80400 Sale of Capital Assets 1,600 - - - - 0% 80881 Trnsf frm American Rescue Plan 5,250 - - - - 0% 40830 Maintenance AD 958,145 955,151 952,000 952,000 952,000 0% TOTAL 966,656 955,640 952,000 952,000 952,035 0% CAL HOME REUSE - (F257)
40035 Principal 59,490 49,500 - - - 0% 40036 Interest - - - - - 0% 40242 Equity Earned 52,040 36,948 - - - 0% 40224 Investment Earnings-Pooled Cash 3,744 10,304 9,398 9,398 15,885 69% 40246 GASB 31 Adjustment - - - - - 0% 40485 Loans Repaid 182,911 177,228 275,717 156,697 - -100% TOTAL 298,185 273,980 285,115 166,095 15,885 -94% LOW MOD SERIES AH PROJECTS - (F259)
40221 Investment Earnings-F.A. 43 46 - - - 0% 80479 Gain on Sale of Land 3,269,197 - - - - 0% TOTAL 3,269,240 46 - - - 0% 10 % Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud ASSET FORFEITURE - (F260)
40224 Investment Earnings-Pooled Cash 15,373 22,000 25,122 34,625 34,839 39% 40246 GASB 31 Adjustment - - - - - 0% 40380 All Other Revenue - (886) - 120 - 0% 40910 Project Revenue 689,413 41,724 103,870 103,870 65,000 -37% 40916 Reimbursement from Other Agency 1,535 941 6,000 8,632 6,000 0% 80400 Sale of Capital Assets 12,237 - - - - 0% TOTAL 718,558 63,780 134,992 147,247 105,839 -22%

40875 Grant - Federal 51,110 472,629 590,206 117,577 - -100% TOTAL 51,110 472,629 590,206 117,577 - -100% CAL HOME GRANT - (F264)
40246 GASB 31 Adjustment - - - - - 0% 40873 Grant-State - - 720,000 420,000 720,000 0% TOTAL - - 720,000 420,000 720,000 0% TDA ARTICLE 3 (BIKE TRAIL) - (F272)
40224 Investment Earnings - Pooled Cash 1 - - - - 0% 40872 Grant - SCAG SB821 Funds 90,000 99,712 175,219 240,431 163,820 -7% 80864 Transfer from Measure R - - - - - 0% TOTAL 90,001 99,712 175,219 240,431 163,820 -7% 40224 Investment Earnings - Pooled Cash 3,940 9,328 10,349 10,349 12,737 23% 40246 GASB 31 Adjustment - - - - - 0% 40873 Grant - State 375,944 382,620 1,139,864 1,153,320 492,827 -57% 80400 Sale of Capital Assets 150 - - - - 0% TOTAL 380,035 391,949 1,150,213 1,163,669 505,564 -56%

40873 Grant - State 238,645 1,372,707 1,750,862 1,750,862 - -100% 80881 Trnsf frm American Rescue Plan 600 - - - - 0% TOTAL 239,245 1,372,707 1,750,862 1,750,862 - -100% TOTAL - ALL SPECIAL REVENUE 44,941,490 51,754,668 116,152,022 60,004,144 74,516,540 -36%

DEBT SERVICE FUNDS
CITY DEBT SERVICE - (F320) 0%
40221 Investment Earnings-Fiscal Agent 221 12,804 - 18,950 19,000 0% 40224 Investment Earnings-Pooled Cash 419 970 4,223 4,223 3,575 -15% 40893 Assessments - - - - - 0% 40910 Project/Program Revenue 291,002 438,286 583,174 583,174 292,591 -50% 80500 Bond/Note Premium - - - - - 0% 80701 Transfer from General Fund 4,295,000 4,314,524 4,317,527 4,317,527 4,318,053 0% 80702 Transfer from Water Fund 600,000 600,000 600,000 600,000 600,000 0% 80721 Transfer from Capital Outlay - - - - - 0% 80725 Transfer from Sewer Fund 417,000 417,000 417,000 417,000 417,000 0% SUPPLEMENTAL LAW ENFORCEMENT SVCS - (F281)
POMONA OATH INITIATIVE - (F291)
DOMPREP/HOMELAND SECURITY - (F263)
11 % Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud 80882 Transfer from Ser BJ ISF 7,649,567 13,271,103 15,089,768 15,089,768 13,557,113 -10% 80480 Bond Proceeds - - - - - 0% TOTAL 13,253,208 19,054,686 21,011,692 21,030,642 19,207,332 -9% TOTAL - ALL DEBT SERVICE FUNDS 13,253,208 19,054,686 21,011,692 21,030,642 19,207,332 -9%

CAPITAL PROJECT FUNDS
CAPITAL OUTLAY FUND - (F418)
40145 Business Lic Fee SB1186 33,768 33,082 34,000 - - -100% 40101 Traffic Signal/Control Device Fee 1,365 - - - - 0% 40102 Road/Highway Improvement Fee 1,365 - - - - 0% 40103 Public Safety Improvement Fee 14,326 - - - - 0% 40224 Investment Earnings-Pooled Cash 967 21,420 19,301 19,301 30,204 56% 40380 All Other Revenues 55,168 53,566 - - - 0% 40425 Park Dwelling Tax 47,250 204,525 - - - 0% 40356 Special Public Open Space Fee 691,171 - - 599,127 - 0% 40225 Bad Debt Collected - - - - - 0% 80400 Sale of Capital Assets 17,882 16,320 - 7,000 - 0% 80701 Transfer from General Fund 111,909 - - - - 0% 80702 Transfer from Water Fund - - 43,799 - - -100% 80722 Transfer from Refuse Fund 370,889 284,744 70,061 - - -100% 80723 Transfer from Other Fund - - 11,504 - - -100% 80725 Transfer from Sewer Fund - - 43,798 - - -100% TOTAL 1,346,060 613,656 222,463 625,428 30,204 -86% ASSESSMENT DISTRICT IMPROVEMENT - (F419)
40221 Investment Earnings-Fiscal Agent - - - - - 0% 40246 GASB 31 Adjustment - - - - - 0% TOTAL - - - - - 0% SERIES AG CAPITAL IMPROVEMENT - (F421)
80708 Transfer from Measure W - - 235,000 - - -100% 80771 Transfer from Series BC 70 4,711 - - - 0% TOTAL 70 4,711 235,000 - - -100% SERIES AN CAPITAL IMPROVEMENT - (F422)
40224 Investment Earnings-Pooled Cash 6 - - - - 0% 80702 Transfer from Water Fund - - - - - 0% TOTAL 6 - - - - 0% SERIES BC CAPITAL PROJECT FUND - (F423)
40221 Investment Earnings-F.A. 65 3,485 - - - 0% TOTAL 65 3,485 - - - 0% 12 % Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud CIP FUND - (F428)
40246 GASB 31 Adjustment - - - - - 0% 40845 Donations 68,050 - 4,600 - - -100% 40850 Grant Federal - - 7,000,000 - - -100% 40873 Grant-State 160,766 157,892 - - 565,850 0% 40875 Grant-Federal 449,228 1,616,975 8,534,000 - - -100% 40876 Grant-MTA 2,698,644 310,326 - - - 0% 40906 Measure A Revenue - - 543,684 - - -100% 40915 Project Reimbursement - 16,970 15,050 - - -100% 40918 Reimbursement from Developer 286,710 - - - - 0% 80482 Loan Proceeds 1,539,211 (1,029,831) - - - 0% 80698 Transfer from SB1-RMRA 1,101,003 2,782,147 3,021,167 - 3,478,422 15% 80700 Transfer from State Gas Tax 25,492 47,033 496,967 - - -100% 80701 Transfer from General Fund 1,715,139 5,510,000 2,514,315 - 1,246,500 -50% 80702 Transfer from Water Fund 105,044 154,732 500,000 - - -100% 80708 Transfer from Measure W 447,622 753,663 1,500,000 - 2,188,820 46% 80721 Transfer from Capital Outlay 21,700 140,321 738,160 - 67,414 -91% 80723 Transfer from Other Funds - 7,814 600,000 - 800,000 33% 80725 Transfer from Sewer Fund 298 28,438 - - - 0% 80727 Transfer from Low Mod 220,655 178,102 - - - 0% 80729 Transfer from CDBG 1,292,362 1,057,275 638,755 - - -100% 80736 Transfer from Prop C Funds 5,809,473 717,258 3,633,643 - 3,390,177 -7% 80738 Transfer from RDA Series AD - 1,099 - - - 0% 80741 Transfer from Series AH - - - - - 0% 80754 Transfer from Series AX 295,941 450,672 - - 954,831 0% 80761 Transfer from Prop A 133,492 58,623 1,376,806 - 70,955 -95% 80852 Transfer from Series AW 73,939 - 242,595 - 137,998 -43% 80861 Transfer from Series AW - - - - 174,298 0% 80864 Transfer from Measure R 307,287 322,138 1,450,665 - 492,192 -66% 80868 Transfer from AD 297 37,929 - - - - 0% 80747 Transfer from Series AQ - - - - 3,327,690 0% 80872 Transfer from TDA (SB821) - 9,712 150,431 - 73,820 -51% 80744 Transfer from HOME Fund - - - - 1,000,000 0% 80769 Transfer from Series AL/AM - - - - 3,604 0% 80875 Transfer from Series BG 1,811 - - - 29,439 0% 80878 Transfer from Measure M 205,204 626,270 1,640,000 - 1,275,501 -22% 80880 Transfer from Measure H 535,333 - - - - 0% 80883 Transfer from Devel Impact Fee - - 2,072,000 - 1,052,292 -49% 80884 Transfer From Refuse Admin Fnd - - 750,000 - 750,000 0% 80885 Transfer from Cannabis Fund - - 50,000 - - -100% 80881 Trnsf frm American Rescue Plan 5,000 3,886,120 15,127,876 - 5,934,608 -61% TOTAL 17,537,333 17,803,750 52,600,714 - 27,014,411 -49% PERMIT SYSTEM IMPROVEMENT/UPGRADE - (F431)
40246 GASB 31 Adjustment - - - - - 0% 40117 Permit System Impr/Upgrade Fee 20,355 19,763 17,000 20,000 20,000 18% TOTAL 20,355 19,763 17,000 20,000 20,000 18% 13 % Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud FEE ANALYSIS RATE REVIEW FUND - (F432)
40118 Fee Analysis Rate Review 7,518 6,747 - - - 0% TOTAL 7,518 6,747 - - - 0% EQUIPMENT REPLACEMENT FUND - (F434)
40224 Investment Earnings-Pooled Cashed 235 - - - - 0% 80701 Transfer From General Fund - - 200,000 - 200,000 0% 40246 GASB 31 Adjustment - - - - - 0% 80723 Transfer from Other Funds 100,000 200,000 - - - 0% TOTAL 100,235 200,000 200,000 - 200,000 0% 2017 SERIES BG PROJECT FUND - (F435)
40221 Investment Earnings-Pooled Cashed 280 14,394 - - - 0% TOTAL 280 14,394 - - - 0% WORK ORDER SYSTEM IMPROVEMENT / UPGRADE - (436)
80752 Transfer from Series AU - - - - - 0% 40224 Investment Earnings - Pooled Cash - - - - - 0% 40353 Work Order System Fee 5,710 5,155 - - - 0% TOTAL 5,710 5,155 - - - 0% Parks & Rec Improvement Fund - (437)
40425 Park Dwelling Fee 37,238 2,196,259 - 719,862 - 0% TOTAL 37,238 2,196,259 - 719,862 - 0% Road & Highways Fees Fund - (438)
40102 Road/Hiway Improvement Fee 8,975 15,465 - - - 0% TOTAL 8,975 15,465 - - - 0% TrafficSignal & Cntrl Fee Fund - (439)
40101 Traffic Sig/Control Device Fee 8,975 15,465 - - - 0% TOTAL 8,975 15,465 - - - 0% Public Safety Imp Fee Fund - (443)
40103 Public Safety Improvement Fee 71,196 209,737 - - - 0% TOTAL 71,196 209,737 - - - 0% TOTAL - ALL CAPITAL PROJECTS FUNDS 19,144,015 21,108,587 53,275,177 1,365,290 27,264,615 -49% 14 % Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud

ENTERPRISE FUNDS
WATER FUND Operations - (F571/574 - rollup = 510)
40177 Reimbursable Services 141,993 180,617 150,000 150,000 180,000 20% 40221 Investment Earnings-Fiscal Agent 3,229 168,020 - 89,982 - 0% 40035 Principal 178,294 981,860 1,121,435 1,121,435 2,416,104 115% 40036 Interest 27,197 97,381 114,569 114,569 810,000 607% 40224 Investment Earnings-Pooled Cash 357,455 814,560 889,698 889,698 1,415,456 59% 40201 Metered Sales-General 37,386,278 37,439,293 39,932,843 38,963,599 39,738,359 0% 40202 Reclaimed Water Sales 1,283,080 963,098 1,334,296 1,334,296 1,323,416 -1% 40207 Water Service Fees 119,382 554,314 420,000 480,000 150,000 -64% 40400 Sale of Non Capital Items 115 - - - - 0% 40166 Fire Testing Fee 200 32,440 10,000 35,000 30,000 200% 40341 Storm Drain Fees 599 4,893 10,000 - - -100% 40671 Comm/Industrial Inspection Fees 42,244 80,992 48,000 81,000 106,000 121% 40672 Construction Inspection Fees 18,234 10,043 11,000 11,000 30,000 173% 40050 Plan Check Fee 34,201 12,428 30,000 15,000 20,000 -33% 40690 Administrative Program Fees 48,509 62,679 70,200 70,200 61,428 -12% 40225 Bad Debt Collected 38,536 16,637 2,500 25,000 20,000 700% 40228 Connection Fees 1,817,500 1,256,912 550,000 700,000 460,000 -16% 40246 GASB 31 Adjustment (1,180,783) (180,037) - - - 0% 40380 All Other Revenues 22,944 234,516 26,500 35,552 - -100% 40424 Damage to City Property - 4,126 - 200 - 0% 40842 Ins Recovery (Damg/Dest Eq) 9,119 26,686 - 34,034 - 0% 40846 Recycling Revenue 20,355 20,547 20,000 20,000 20,000 0% 40875 Grant Revenue - Federal 725,769 - - - - 0% 40910 Project/Program Revenue 483,223 625,498 700,000 700,000 660,602 -6% 80400 Sale of Capital Assets 18,490 4,990 - - - 0% 80723 Transfer From Other Funds 322,038 - - - - 0% 80699 Transfer from Gas Tax 231,135 231,135 231,135 231,135 231,135 0% 80702 Transfer from Water Fund 5,239,632 5,361,336 5,283,708 5,286,708 5,504,180 4% 80701 Transfer From General Fund - - - - - 0% 80725 Transfer from Sewer Fund 47,974 107,006 67,117 67,117 161,605 141% 80874 Transfer from Series BE/BF 1,705 18,752 7,000 9,270 - -100% 80881 Trnsf frm American Rescue Plan 343,800 - - - - 0% 80882 Transfer from Series BJ - 1,031,397 - - 1,031,246 0% TOTAL 47,782,447 50,162,120 51,030,001 50,464,795 54,369,531 7% 15 % Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud WATER FUND Capital Projects - (F520)
40221 Investment Earnings-Fiscal Agent 1,705 18,752 - - - 0% 80702 Transfer from Water Fund 328,902 11,006,143 4,191,250 - 7,200,000 72% 80723 Transfer From Other Funds 819,017 - - - - 0% 80725 Transfer from Sewer Fund - - 691,250 - 900,000 30% 80873 Transfer from Series BB/BD 1,771,841 - - - - 0% 80874 Transfer from Series BE/BF 2,926,139 5,837 122,618 - - -100% TOTAL 5,847,603 11,030,732 5,005,118 - 8,100,000 62% ALL WATER FUNDS 53,630,050 61,192,852 56,035,119 50,464,795 62,469,531 11% SEWER Operations - (F550)
40221 Investment Earnings-Fiscal Agent 1,424 71,031 1,500 37,680 - -100% 40224 Investment Earnings-Pooled Cash 97,677 295,470 274,681 274,681 592,686 116% 40225 Bad Debt Collected 900 1,372 500 1,500 900 80% 40228 Sewer Connection Fees 84,623 140,617 80,000 - 80,000 0% 40246 GASB 31 Adjustment (310,509) (143,253) - - - 0% 40380 All Other Revenues 28,962 29,460 29,000 29,000 29,580 2% 40465 Sewer Maintenance 7,122,437 7,227,534 7,208,649 7,208,649 7,320,405 2% 40875 Grant-Federal 118,007 - - - - 0% 80725 Transfer from Sewer Fund 722,688 727,275 723,793 723,793 726,058 0% 80873 Transfer from BB/BD 278 323 - 171 - 0% 80881 Trnsf frm American Rescue Plan 27,200 - - - - 0% 80882 Transfer from Series BJ - 114,972 - - 114,955 0% TOTAL 7,893,686 8,464,802 8,318,123 8,275,474 8,864,584 7% SEWER Capital Projects - (F540)
40221 Investment Earnings-Fiscal Agent 388 5,852 - 2,891 - 0% 80749 Transfer from Series AN - 3,492 - - - 0% 80725 Transfer from Sewer Fund 34,969 5,295 100,000 - 400,000 300% 80771 Transfer from Series BC - 32 1,876 - - -100% 80877 Transfer from BH 1,202 16,489 - - - 0% TOTAL 36,559 31,160 101,876 2,891 400,000 293% ALL SEWER FUNDS 7,930,245 8,495,961 8,419,999 8,278,365 9,264,584 10% POMONA CHOICE ENERGY AUTHORITY - (F551)
40224 Investment Earnings - Pooled Cash 11,452 22,711 18,545 18,545 20,561 11% 40246 GASB 31 Adjustment - - - - - 0% 40201 Metered Sales - General - - 52,056,433 59,197,464 62,003,281 19% 80702 Transfer from Water Fund 6,900,000 - - - - 0% 40701 Choice 100 Commercial 714 863 - - - 0% 40702 Choice 100 Residential 649 1,152 - - - 0% 40703 Choice 100 Agr/Street 31 46 - - - 0% 40704 General Commercial 16,049,921 18,680,666 - - - 0% 40705 General Residential 13,805,870 26,133,253 - - - 0% 16 % Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud 40706 General Other 1,522,543 272,262 - - - 0% 40707 Demand Commercial 3,459,825 3,777,463 - - - 0% TOTAL 41,751,003 48,888,416 52,074,978 59,216,009 62,023,842 19% REFUSE OPERATIONS - (F582)
40224 Investment Earnings - Pooled Cash 43,006 111,780 105,177 105,177 - -100% 40225 Bad Debt Collected 6,222 5,229 - - - 0% 40246 GASB 31 Adjustment (135,362) (60,291) - - - 0% 40440 Refuse Charges 9,915,741 9,928,171 - - - 0% 40404 Sale of Land/Property - 1,150,000 1,250,000 - - -100% 40480 Refuse Container Rental Fees 272,612 271,838 - - - 0% 40481 Vehicle/Container Replacement Fee 314,854 309,101 - - - 0% 40482 Special Pickup Fees 4,450 3,025 - - - 0% 40846 Recycling Revenues 58,306 100,361 - - - 0% 40873 Grant - State 29,768 30,348 - - - 0% 80881 Trnsf frm American Rescue Plan 96,000 - - - - 0% 80882 Transfer from Series BJ - 287,987 - - - 0% TOTAL 10,605,597 12,137,550 1,355,177 105,177 - -100% FRANCHISE FEE FUNDED PROGRAMS - (F587)
40200 Franchise Fees - General 599,106 648,169 - - - 0% 40203 Franchise Fees - Refuse Haulers 411,646 412,722 - - - 0% 40225 Bad Debt Collected 679 - - - - 0% 40239 AB939 Compliance/Tonnage Fee 34,304 34,394 - - - 0% 40380 All Other Revenues - 210 - - - 0% 40873 Grant-State - 188,169 - - - 0% 80723 Transfer From Other Funds 5,000 - - - - 0% 80881 Trnsf frm American Rescue Plan 3,500 - - - - 0% TOTAL 1,054,234 1,283,664 - - - 0% TOTAL - ALL ENTERPRISE FUNDS 114,971,130 131,998,443 117,885,273 118,064,346 133,757,957 13%

INTERNAL SERVICE FUNDS
SELF INSURANCE - (F671/672/673 - rollup = 660)
40224 Investment Earnings-Pooled Cash 153,548 338,818 326,304 326,304 604,798 85% 40246 GASB 31 Adjustment (214,114) (56,478) - - - 0% 40840 In-Lieu Premium 5,234,056 5,006,429 5,880,000 5,880,000 5,880,000 0% 40842 Insurance Recovery 1,080,238 2,064,405 - - - 0% 80881 Trnsf frm American Rescue Plan 8,250 - - - - 0% 80882 Transfer from Series BJ - 60,835 - - 60,826 0% TOTAL 6,261,979 7,414,009 6,206,304 6,206,304 6,545,624 5% EQUIPMENT MAINTENANCE FUND - (F669)
40330 Sale of Service 4,276,315 4,711,511 4,033,718 4,033,718 4,325,870 7% 40246 GASB 31 Adjustment - - - - - 0% 40337 Sale of Service - Internal 78,859 69,452 72,786 72,786 75,751 4% 40380 All Other Revenues 298 612 - 464 - 0% 17 % Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud 40846 Recycling Revenues 656 1,079 - - - 0% 80701 Transfer From General Fund 289,029 197,047 - - - 0% 80881 Trnsf frm American Rescue Plan 60,250 - - - - 0% 80882 Transfer from Series BJ - 192,550 - - 192,522 0% 80400 Sale of Capital Assets 4,000 - - - - 0% 80723 Transfer From Other Funds - - - - - 0% TOTAL 4,709,407 5,172,251 4,106,504 4,106,968 4,594,143 12% INFORMATION TECHNOLOGY FUND - (F675)
80881 Trnsf frm American Rescue Plan 25,000 - - - - 0% 80882 Transfer from Series BJ - 128,925 - - 128,906 0% 80701 Transfer From General Fund 201,632 231,876 - - - 0% 40246 GASB 31 Adjustment - - - - - 0% TOTAL 226,632 360,801 - - 128,906 0% PRINTING AND MAIL SERVICES FUND - (F676)
80701 Transfer From General Fund - 60,131 - - - 0% TOTAL - 60,131 - - - 0% TOTAL - ALL INTERNAL SVC FUNDS 11,198,018 13,007,192 10,312,808 10,313,272 11,268,673 9% TOTAL - ALL CITY FUNDS 342,997,413 394,317,565 478,534,048 373,640,094 427,302,441 -11%

POMONA HOUSING AUTHORITY
HOUSING AUTHORITY ADMIN FUND - (F249)
40190 Rentals 127,241 122,650 120,000 120,000 120,000 0% 40224 Investment Earnings-Pooled Cash 2,128 4,213 4,465 4,465 15,994 258% 40246 GASB 31 Adjustment (6,960) (404) - - - 0% 40380 All Other Revenues - - 100,000 - 100,000 0% 80400 All Other Revenues - 1,594,821 - - - 0% TOTAL 122,409 1,721,280 224,465 124,465 235,994 5% LOW/MOD HOUSING ASSET FUND - (F131)
40021 Lease-Wireless Comm Equip 3,348 3,616 3,348 3,348 3,350 0% 40035 Principal 272,973 82,018 55,000 55,000 100,000 82% 40036 Interest on Loans 192,331 40,887 15,000 15,000 45,000 200% 40190 Rentals 165,435 190,746 120,000 150,000 150,000 25% 40224 Investment Earnings-Pooled Cash 21,385 43,570 46,863 46,863 72,810 55% 40242 Equity Earned 38,112 - 10,000 70,000 50,000 400% 40246 GASB 31 Adjustment (82,300) (6,469) - - - 0% 40442 Commercial GSF - - 60,000 - - -100% 40485 Loans Repaid 41,170 134,269 45,582 90,000 90,000 97% 40380 All Other Revenues 1,099 1,772 11,000 11,000 3,000 -73% 40916 Reimbursement fr Other Agency 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 - - - - - 0% TOTAL 4,077,635 490,409 366,793 441,211 514,160 40% 18 % Chg
Object 2021-22 2022-23 2023-24 2023-24 2024-25 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud LOW/MOD SER AQ - (F247)
40485 Loans Repaid - - - 4,827,690 - 0% TOTAL - - - 4,827,690 - 0% HUD - VOUCHER - (F205)
40224 Investment Earnings-Pooled Cash 12,702 24,856 20,726 20,726 45,676 120% 40246 GASB 31 Adjustment - - - - - 0% 40380 Other Revenue - 77,500 - - - 0% 40568 Section 8 Admin Fees-Pass-on 19,314 47,270 71,500 64,000 48,466 -32% 40579 Housing Assist Pymts - Portability 380,710 596,731 659,588 609,588 604,013 -8% 40850 Grants HUD 15,292,587 16,076,961 18,135,059 18,110,059 18,376,596 1% 40853 Grant-HUD Admin 1,722,657 1,753,376 1,988,680 1,991,822 2,072,144 4% 40590 Fraud Recovery 19,407 11,205 12,359 12,359 12,359 0% 40591 Fraud Recovery Admin 19,208 11,205 8,760 8,760 8,760 0% 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 17,536,438 18,599,103 20,896,672 20,817,314 21,168,014 1% CONTINUUM OF CARE PROGRAM - (F218)
80881 Trnsf frm American Rescue Plan 9,000 - - - - 0% 40850 Grant HUD 1,650,447 1,736,703 2,122,295 2,129,641 2,129,641 0% TOTAL 1,659,447 1,736,703 2,122,295 2,129,641 2,129,641 0% 23,395,929 22,547,496 23,610,225 28,340,321 24,047,809 2% TOTAL REVENUES - ALL FUNDS 366,393,342 416,865,061 502,144,273 401,980,415 451,350,250 -10%

TOTAL - HOUSING AUTHORITY
19 This Page Intentionally Left Blank

City of Pomona 2024-25 Proposed Budget
Authorized Authorized Authorized Amended Proposed
Department 20-21 21-22 22-23 23-24 24-25 GF Other
Mayor & City Council 7 7 7 7 7 7.00 - Administration 6 6 8 11 11 7.15 3.85 City Clerk 4 4 4 6 6 6.00 - City Treasurer 1 1 1 1 0 1.00 - Human Resources 9 9 11 12 13 7.00 5.00 Finance 33 33 33 30 31 14.28 15.72 Innovation and Technology 7 7 7 11 12 - 11.00 Police 282 284 284 287 285 286.00 1.00 Neighborhood Services 33 38 44 36 34 2.35 33.65 Community Services - - - 19 21 14.68 4.32 Development Services 23 23 35 38 39 35.10 2.90 Public Works 96 103 109 90 92 34.90 55.10 Water Resources 75 80 84 87 90 0.00 87.00 Library 1.60 2.80 3.20 5.55 5.55 5.55 - Total Benefitted Staffing 577.60 597.80 630.20 640.55 646.55 421.01 219.54 Fiscal Year Comparison of Positions
By Department
23-24
Funding
Positions by DepartmentStaffing
Leg Services
4%
Support Services
9%
Police
48%
Neighborhood
Services
6%
Public Works
15%
Water
Resources
14%
Library
1%
Community
Services
3%
580
567
540539538
546549
559
572576577
598
630
641
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
1 City of Pomona 2024-25 Proposed Budget
Action
Date Department Details
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
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 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 Administration 1.00 Reclassify Development Services Director to Assistant City Manager Administration 1.00 Add One Asssitant to the City Manager Administration - Reclassify Deputy City Manager to Assistant City Manager Administration - Reclassify Deputy City Manager to Economic Development Director Administration 1.00 Add One Public Information Specialist I/II City Clerk - Reclassify Legal Administrative Assistant to Records Management Specialist Community Services 1.00 Add One Administrative Assistant Community Services 18.00 Move 18 Positions from Neighborhood Services Community Services 1.00 Add One Recreation Supervisor Development Services 1.00 Add One Deputy Development Services Director Development Services 1.00 Add One Development Services Director Development Services 1.00 Add One Management Analyst Human Resources - Reclassify Admin Assistant I/II/III to Senior Administrative Assistant Information Technology 1.00 Add One Administrative Assistant Information Technology - Reclassify one Senior Systems Analyst to Senior Business System Analyst Neighborhood Services (18.00) Move 18 Positions to Community Services 23-24 Authorized Staffing
23-24 Authorized Staffing 627.55
22-23 Authorized Staffing 630.20
Authorized Staffing Change Reconciliation
FTE Net
Change
2 City of Pomona 2024-25 Proposed Budget
Action
Date Department Details
22-23 Authorized Staffing 630.20
Authorized Staffing Change Reconciliation
FTE Net
Change
Neighborhood Services 1.00 Add One Immigration Research Coordinator Police 2.00 Add Two CalVIP Officers
Police 1.00 Add One CalVIP Sergeant
Water Resources - Reclassify One Program Assistant to Management Analyst Amended Staffing Levels at 04-27-24
City Treasurer (1.00) Delete City Treasurer
Community Services 1.00 Add One Facilities Custodian Community Services 1.00 Add One Recreation Coordinator - Special Events Development Services 1.00 Add One Senior Planner
Finance 1.00 Add One Customer Service Specialist I Finance - Reclassify Accounting Manager to Payroll Supervisor Human Resources 1.00 Add One Risk Management Claims Analyst Innovation and Technology 1.00 Add One Senior Information Technology Manager Neighborhood Services (2.00) Delete Two Housing Inspectors Police (2.00) Delete Two Police Officers (CalVIP Grant) Public Works 1.00 Add One Facilities Custodian (City Hall and Library Facilities) Public Works - Reclassify Solid Waste Supervisor to Management Analyst Public Works 1.00 Add One Senior Civil Engineer
Water Resources 1.00 Add One Senior Water Resources Engineer Water Resources 1.00 Add One Water Utility Crew Leader Water Resources 1.00 Add One Water Utility Worker I 24-25 Proposed Staffing
24-25 Proposed Staffing 646.55
23-24 Authorized Staffing 640.55
3 Authorized Authorized Amended Amended
Position Title 20-21 21-22 22-23 23-24 Min $ Max $
Councilmember 6 6 6 6 819 819 Mayor 1 1 1 1 1,638 1,638 Total - CITY COUNCIL 7 7 7 7

City Manager 1 1 1 1 295,000 295,000 Assistant City Manager - - - 2 194,560 260,730 Assistant to the City Manager 1 106,140 142,234 Economic Development Director - - - 1 157,562 211,148 Deputy City Manager 2 2 2 - 157,562 211,148 Executive Assistant - - 2 2 6,408 7,790 Public Information Specialist I/II 1 5,259 7,790 Senior Administrative Assistant 2 2 - - 5,259 6,393 Senior Project Manager 1 1 1 1 9,279 11,279 Violence Prevention Manager - - 1 1 10,246 12,455 Violence Prevention Senior Analyst 1 1 7,614 9,260 Total - ADMINISTRATION 6 6 8 11

Administrative Assistant I/II/III - - - 1 3,815 5,651 Assistant City Clerk - - 1 1 7,251 8,814 City Clerk 1 1 1 1 115,793 207,383 Deputy City Clerk I/II 2 2 1 1 4,648 6,393 Administrative Clerk 1 1 1 1 3,634 4,413 Records Management Specialist - - - 1 4,648 5,651 Legal Administrative Assistant - - - - 7,614 9,260 Total - CITY CLERK 4 4 4 6 City Treasurer 1 1 1 1 Total - CITY TREASURER 1 1 1 1

Administrative Assistant I/II/III - - - 3,815 5,651 Human Resources Assistant I/II - 1 2 2 4,212 5,651 Human Resources Manager 1 1 1 1 10,760 13,084 Human Resources/Risk Management Director 1 1 1 1 165,536 221,836 Human Resources Analyst I/II 2 2 3 4 5,662 8,387 Legal Administrative Assistant 1 1 1 - 7,614 9,260 Risk Manager 1 1 1 1 10,760 13,084 Safety and Emergency Preparedness Officer 1 1 1 1 8,003 9,724 Senior Administrative Assistant - - - 1 5,259 6,393 Monthly Salaries
4 Authorized Authorized Amended Amended
Position Title 20-21 21-22 22-23 23-24 Min $ Max $
Monthly Salaries
Senior Human Resources Analyst 1 1 1 1 8,003 9,724 Total - HUMAN RESOURCES 9 9 11 12

Accounting Technician I/II 2 2 2 2 3,720 4,995 Accounting Manager 1 1 1 1 10,760 13,084 Accounting Supervisor 1 1 1 1 8,836 10,737 Budget Officer 1 1 1 1 8,409 10,223 Buyer 1 1 1 1 5,805 7,055 Customer Service Specialist I/II 8 8 8 5 3,909 5,246 Deputy Finance Director 1 1 1 1 11,882 14,442 Finance Director/City Treasurer 1 1 1 1 182,721 244,867 Payroll Coordinator 2 2 2 2 4,766 5,792 Payroll Supervisor - - - - 8,003 9,724 Principal Accountant 2 2 2 2 8,003 9,724 Purchasing Manager 1 1 1 1 8,837 10,739 Revenue Operations Manager 1 1 1 1 8,837 10,739 Revenue Operations Supervisor 1 1 1 1 7,431 9,036 Senior Accountant 3 3 3 3 7,250 8,813 Senior Accounting Technician 1 - - 1 4,766 5,792 Senior Administrative Assistant - 1 1 1 5,259 6,393 Senior Customer Service Specialist 5 5 5 4 4,766 5,792 Senior Purchasing Technician 1 1 1 1 4,766 5,792 Total - FINANCE 33 33 33 30 Administrative Assistant I/II/III 1 3,815 5,651 Database Administrator 1 1 1 1 8,837 10,739 Digital Experience Manager - - 1 9,279 11,279 Information Technology Director 1 - - - 135,865 182,071 Innovation and Technology Director - 1 1 1 165,536 221,836 Management Analyst - - 1 6,408 7,790 Senior Business System Analyst - - - 1 8,003 9,724 Senior Systems Analyst 2 2 2 2 7,250 8,813 Systems Technician 3 3 3 3 5,259 6,393 Total - INNOVATION & TECHNOLOGY 7 7 7 11

NON-SWORN
Administrative Services Manager 1 1 1 1 8,408 10,219 Community Services Officer I/II 17 17 17 17 4,108 5,514 Crime Scene Investigator (Civilian) 2 2 2 2 6,408 7,790 Criminal Intelligence Coordinator 1 - - - 5,662 6,882 Crime Analyst - 2 2 2 6,408 7,790 5 Authorized Authorized Amended Amended
Position Title 20-21 21-22 22-23 23-24 Min $ Max $
Monthly Salaries
Jail Supervisor 1 1 1 1 6,567 7,982 Jailer 15 15 15 15 4,766 5,792 Jail Manager - 1 1 1 8,003 9,724 Management Analyst 1 1 1 1 6,408 7,790 Parking Enforcement Officer 4 4 4 4 3,720 4,522 Payroll Technician I/II 1 1 1 1 3,909 5,119 Police Building Facility Coordinator 1 1 1 1 6,408 7,790 Police Civilian Division Commander 1 1 1 1 11,882 14,442 Police Department Coordinator 2 2 2 2 5,259 6,393 Police Dispatch Manager - 1 1 1 9,511 11,561 Police Dispatch and Jail Services Manager 1 - - - Police Dispatch Shift Supervisor 6 6 6 6 7,807 9,490 Police Dispatcher I/II 17 19 19 19 5,259 7,055 Police Division Coordinator I/II/III 4 4 4 4 3,815 5,651 Police Records Manager 1 1 1 1 8,003 9,724 Police Records Shift Supervisor 2 2 2 2 5,523 6,716 Police Records Specialist I/II 13 12 12 12 3,909 5,246 Property and Evidence Technician 2 2 2 2 4,535 5,514 Public Information Specialist I/II 1 1 1 - 5,259 7,790 Public Information Coordinator - - - 1 7,431 9,036 Rangemaster 1 1 1 1 5,805 7,055 Senior Accounting Technician 1 1 1 1 4,766 5,792 Senior Communications Technician 2 2 2 2 7,072 8,596 Senior Crime Scene Investigator 1 1 1 1 7,072 8,596 Senior Jailer 4 4 4 4 5,523 6,716 Senior Parking Enforcement Officer 1 1 1 1 4,108 4,995 Senior Police Dispatcher 3 3 3 3 6,408 7,790 Senior Police Records Specialist 5 4 4 4 4,766 5,792 Senior Property and Evidence Technician 1 1 1 1 5,259 6,393 Subtotal - Police - Non Sworn 113 115 115 115 SWORN
Deputy Police Chief 1 1 1 1 178,309 234,087 Police Captain 2 2 2 2 14,150 17,282 Police Chief 1 1 1 1 225,382 324,685 Police Corporal 18 18 18 18 8,762 10,698 Police Investigator 23 23 23 23 8,919 10,890 Police Lieutenant 7 7 7 7 12,309 15,028 Police Officer 100 100 100 102 7,964 9,723 Police Sergeant 17 17 17 18 10,256 12,523 Subtotal - Police - Sworn 169 169 169 172 Total - POLICE 282 284 284 287 6 Authorized Authorized Amended Amended
Position Title 20-21 21-22 22-23 23-24 Min $ Max $
Monthly Salaries
Administrative Assistant I/II/III 1 1 3 2 3,815 5,651 Community Services Manager 1 1 1 - 10,246 12,455 Facilities Custodian 1 1 1 - 3,546 4,304 Facilities Maintenance Technician - 1 1 - 5,259 6,393 Family Self Sufficiency Coordinator 1 1 1 1 7,614 9,260 Governmental & Community Affairs Manager 1 1 1 1 9,279 11,283 Homeless Programs Coordinator 1 1 1 1 7,614 9,260 Homeless Programs Supervisor 1 1 1 - 8,408 10,219 Housing Analyst 2 3 3 3 6,408 7,790 Housing Authority Manager 1 1 1 1 10,246 12,455 Housing Grants Coordinator - - 1 1 7,614 9,260 Housing Grants Supervisor 1 1 1 1 8,408 10,219 Housing Inspector I/II 2 2 2 4 5,391 7,233 Housing Loan Coordinator I/II 2 2 2 2 5,259 7,055 Housing Programs Supervisor - - - 1 8,408 10,219 Housing Rehabilitation Specialist 2 2 2 2 6,257 7,599 Housing Services Manager 1 1 1 1 10,246 12,455 Housing Specialist I/II/III 4 4 4 4 4,648 7,413 Housing Stabilization Manager - - - 1 10,246 12,455 Housing Stabilization Supervisor - - - 1 8,408 10,219 Housing Technician I/II 3 3 3 3 4,319 5,792 Immigration Research Coordinator 1 7,614 9,260 Lead Facilities Custodian 1 1 1 - 4,108 4,995 Management Analyst 2 2 3 1 6,408 7,790 Neighborhood Services Director 1 1 1 1 169,677 227,380 Neighborhood Services Asst Director Director - - 1 1 149,967 200,971 Recreation Coordinator 2 5 6 - 5,805 7,055 Recreation Supervisor 2 2 2 - 7,072 8,596 Rent Stabilization Coordinator - - 2 7,614 9,260 Total - NEIGHBORHOOD SVCS 33 38 44 36 Administrative Assistant I/II/III - - - 4 3,815 5,651 Community Services Manager - - - 1 10,246 12,455 Facilities Custodian - - - 1 3,546 4,304 Facilities Maintenance Technician - - - 1 5,259 6,393 Lead Facilities Custodian - - - 1 4,108 4,995 Management Analyst - - - 2 6,408 7,790 Recreation Coordinator - - - 6 5,259 6,393 Recreation Supervisor - - - 3 7,072 8,596 Total -COMMUNITY SVCS - - - 19 7 Authorized Authorized Amended Amended
Position Title 20-21 21-22 22-23 23-24 Min $ Max $
Monthly Salaries
Administrative Assistant I/II/III 2 2 3 3 3,815 5,651 Assistant/Associate Planner 5 5 5 5 6,257 8,387 Building Official - - 1 1 12,486 15,172 Building & Safety Coordinator - - 1 1 5,950 7,233 Building Inspector I/II - - 2 2 5,662 7,599 Building Permit Technician I/II - - 3 3 4,648 6,232 Code Compliance Inspector 7 7 8 8 5,662 6,882 Code Compliance Manager 1 1 1 1 10,246 12,455 Code Compliance Supervisor 1 1 1 1 7,614 9,260 Deputy Building Official - - 1 1 10,244 12,452 Deputy Development Services Director 1 13,112 15,943 Development Services Director 1 1 1 1 173,917 233,065 Management Analyst - - 1 2 6,408 7,790 Planning Manager 1 1 1 1 11,882 14,442 Planning Technician 2 2 2 2 5,131 6,232 Plans Examiner - - 1 1 7,614 9,260 Program Specialist 1 1 - - 5,391 6,553 Senior Building Inspector - - 1 1 7,250 8,813 Senior Planner 1 1 1 1 8,003 9,724 Senior Planning Coordinator - - 1 8,003 9,724 Supervising Planner 1 1 1 1 9,749 11,851 Total - DEVELOP SVCS 23 23 35 38

Accounting Technician I/II 1 1 1 1 3,720 4,995 Administrative Assistant I/II/III 3 3 3 3 3,815 5,651 Administrative Clerk 1 1 1 1 3,634 4,413 Assistant/Associate/Associate Civil Engineer 5 5 7 7 7,614 11,279 Capital Facilities Engineer - - 1 1 9,279 11,279 City Engineer 1 1 1 1 13,777 16,749 Engineering Technician 2 2 3 3 5,950 7,233 Equipment Mechanic 3 3 3 3 5,005 6,084 Facilities Maintenance Supervisor 1 1 1 1 7,614 9,260 Facilities Maintenance Technician 2 3 3 4 5,259 6,393 Fleet Services Manager 1 1 1 1 9,279 11,283 Fleet Services Supervisor 1 1 1 1 7,614 9,260 Graffiti Removal Worker 6 6 6 6 3,815 4,638 Heavy Equipment Mechanic 6 7 7 5 5,523 6,716 Lead Equipment Mechanic 1 1 1 1 6,408 7,790 Lead Facilities Maintenance Technician 2 2 2 3 6,098 7,413 Lead Graffiti Removal Worker 1 1 1 1 4,426 5,381 8 Authorized Authorized Amended Amended
Position Title 20-21 21-22 22-23 23-24 Min $ Max $
Monthly Salaries
Lead Landscape Maintenance Technician 1 1 1 1 5,131 6,232 Lead Signal/Lighting Technician 1 1 1 1 6,408 7,790 Management Analyst 1 1 2 2 6,408 7,790 Paint and Sign Technician I / II 2 2 2 - 4,009 5,381 Parks and Facilities Manager 1 1 1 1 10,246 12,455 Parks and Landscape Supervisor 1 1 1 1 7,614 9,260 Principal Civil Engineer - 1 1 1 11,880 14,439 Principal Traffic Engineer - 1 1 1 11,880 14,439 Program Assistant 3 3 3 3 4,648 5,651 Public Services Crew Leader 3 5 5 5 5,131 6,232 Public Services Supervisor 1 1 1 1 7,614 9,260 Public Services Maintenance Worker I/II 9 13 13 15 4,009 5,381 Public Works Director 1 1 1 1 169,677 227,380 Public Works Fiscal and Project Manager - 1 1 1 9,279 11,279 Public Works Inspector I/II 3 3 3 3 6,257 8,387 Senior Administrative Assistant 1 1 1 1 5,259 6,393 Senior Civil Engineer 2 - - - 10,758 13,082 Senior Management Analyst 2 1 1 1 7,614 9,260 Senior Storekeeper 1 1 1 1 4,766 5,792 Signal/Lighting Technician I/II 2 3 4 4 5,259 7,055 Signal/Lighting Supervisor - 1 1 1 7,614 9,260 Solid Waste Driver 20 18 18 - 4,766 5,792 Solid Waste Supervisor 2 2 2 1 7,072 8,596 Streets and Solid Waste Services Manager 1 1 1 1 10,246 12,455 Traffic Operations Crew Chief 1 - - - 6,896 8,387 Total - PUBLIC WORKS 96 103 109 90 Environmental Compliance Supervisor 1 1 1 1 9,511 11,561 Distribution & Wastewater Op Supervisor 1 - - - 10,246 12,455 Lead Meter Technician 1 1 1 1 5,391 6,553 Management Analyst - 1 1 2 6,408 7,790 Meter Technician 3 3 4 4 4,648 5,651 Program Assistant 3 4 4 3 4,648 5,651 Program Specialist 1 1 1 1 5,391 6,553 Principal Water Engineer - 1 1 1 11,880 14,439 Public Services Maintenance Worker I/II - 1 2 - 4,009 5,381 Senior Administrative Assistant 1 1 1 1 5,259 6,393 Senior Management Analyst 1 1 1 1 7,614 9,260 Senior Storekeeper - 1 1 1 4,766 5,792 Senior Utility System Technician 1 1 1 1 8,202 9,969 Senior Water Resources Engineer 2 2 2 2 10,758 13,082 Stormwater Maintenance Worker I/II - - - 4 4,009 5,381 9 Authorized Authorized Amended Amended
Position Title 20-21 21-22 22-23 23-24 Min $ Max $
Monthly Salaries
Utility Assist/Assoc/Assoc Civil Engineer 1 1 1 1 7,614 11,279 Utility System Technician 1 2 2 2 7,431 9,036 Wastewater Collection Systems Crew Chief 1 1 1 1 8,202 9,969 Wastewater System Supervisor - 1 1 1 9,511 11,561 Wastewater Maintenance Technician I/II/III 7 7 7 7 4,766 7,413 Water Distribution Supervisor - 1 1 1 9,511 11,561 Water Conservation Specialist - - 1 1 5,259 6,393 Water Facilities Worker I/II 2 2 2 2 4,009 5,381 Water Resources Director 1 1 1 1 169,677 227,380 Water Operations Crew Chief 5 5 5 5 8,202 9,969 Water Operations Manager 1 1 1 1 11,882 14,442 Water Production Supervisor - - 1 1 9,511 11,561 Water Production & Treatment Operations Supervisor 1 1 - - 10,246 12,455 Water Quality Control Technician I/II 2 2 2 2 5,950 7,982 Water Quality Crew Chief - - - 1 8,202 9,969 Water Quality Supervisor - - - 1 9,511 11,561 Water System Operator I/II/III 3 3 3 3 5,259 8,183 Water Treatment Supervisor - - 1 1 9,511 11,561 Water Treatment Crew Chief - - - 1 8,202 9,969 Water Treatment & Quality Crew Chief 2 2 2 - 8,202 9,969 Water Treatment & Quality Supervisor 1 1 1 - 9,511 11,561 Water Treatment Plant Operator I/II/III 5 5 5 5 5,523 8,596 Water Utility Crew Leader 8 8 8 8 6,098 7,413 Water Utility Worker I/II 17 16 16 17 4,766 6,393 Welder/Fabricator 1 1 1 1 6,408 7,790 Total - WATER RESOURCES 75 80 84 87 Librarian I/II 0.60 - - - Library Manager 1 1 - - 8,837 10,739 Library Assistant I/II - - - 1 4,212 5,119 Deputy Director of Library Services - - 1 1 10,246 12,455 Library Supervisor - 0.60 1.00 2.20 6,896 8,387 Senior Library Assistant - 1.20 1.20 1.35 4,648 5,651 Total - LIBRARY 1.6 2.8 3.2 5.6 TOTAL - ALL BENEFITTED POSITIONS 577.60 597.80 630.20 640.55 10 City of Pomona
Capital Improvement Program
Fiscal Year | 2024-25

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
Anita Gutierrez
Chief Michael Ellis
Kirk Pelser
Mark Gluba
Andrew Mowbray
Beverly Johnson (Acting)
Chris Diggs
Rene Guerrero
City Manager
Chief of Police
Economic Development Director
Assistant City Manager/Library
Finance Director/City Treasurer
Neighborhood Services Director
Water Resources Director
Public Works Director

CIP EXECUTIVE TEAM

2024-25 THROUGH 2028-29

TABLE OF CONTENTS
INTRODUCTION AND SUMMARIESINTRODUCTION AND SUMMARIES PAGE # Introduction and Overview .......................................................................................................................................................................................... 1 Description of Revenue Sources.................................................................................................................................................................................. 4 CIP Accomplishments for Fiscal Year 2023-24........................................................................................................................................................ 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
City of Pomona 2024-25 Proposed Budget

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

The development of the CIP is one of the more complex and multi -faceted process es in the City. Given the current economic climate, characterized by high inflation raising the cost of goods and services, rising energy and fuel prices, supp ly chain disruptions, the Federal Reserve’s efforts to tame inflation through interest rate hikes, a potential increase in unemployment, and a slowdown in the housing market, it is crucial to exercise caution when estimating service and program costs, as well as the available resources to fund them . 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 202 projects, totaling approximately $605.3 million, of which nearly $ 289.2 million is funded. The $ 289.2 million is comprised of $ 253.7 million of prior years’ appropriations, of which almost $ 140.7 million remains unspent, and a little over $35.5 million of proposed new funding. The pending funding of $2.1 million consists of STPL and CDBG funding that is awaiting verification of final allocation amounts. The approved prior funding for projects within this document reflects City Council approvals through April 15, 2024.

Streets – As proposed, the streets category consists of 4 funded, 27 partially funded, and 12 unfunded projects for a total of 43 projects with total cost estimates of $301.7 million. For 2024 - 25, approximately $8.2 million of new funding is proposed for 2 new and 4 existing projects in this category. The major increase is related to street rehabilitation, reconstruction and preservation projects as well as ADA compliance and Path of Travel projects, with proposed new funding provided by Bond Proceeds, Fair Share Fees, General Fund, Measure M, Measure R, Prop C, TDA Article III, Vehicle Impact Fees and SB-1/RMRA funds.

Traffic – As proposed, the traffic category consists of 9 funded, 14 partially funded, and 22 unfunded projects for a total of 45 projects with total cost estimates of approximately $64.4 million. Within this category for 2024-25, $2.6 million of funding provided by AHSC Grant Funds, Bond Proceeds, Fair Share Fees, General Fund, Measure M, Measure R, Prop C and SCAQMD funds is proposed for 5 new and 4 existing projects.

Parks and Facilities – As proposed, the parks and facilities category consists of 32 funded, 21 partially funded, and 15 unfunded projects for a total of 68 projects with total cost estimates of approximately $175.8 million. New funding from ARP, Bond Proceeds, General Fund, HOME and HOME ARP funds , Park and Recreation Improvement (DIF) fees, Prop A , PLHA, and Safe Clean Water Program (Measure W) Funds is proposed for 5 new and 4 existing projects in this category for 2024-25.

City of Pomona 2024-25 Proposed Budget

2 Water – As proposed, the water category consists of 14 funded projects with total cost estimates of a little over $20.7 million. Funding of $8.1 million of water and sewer fund reserves for 4 new projects and 1 existing project is proposed in this category for 2024-25.

Sewer – As proposed, the sewer category consists of 4 funded projects and 1 partially funded project, for a total of 5 projects with total cost estimates of approximately $6.9 million. Funding of $400,000 of sewer fund reserves is proposed for 1 new project in this category for 2024-25.

Storm Drains – As proposed, the storm drains category consists of 2 funded, 4 partially funded and 16 unfunded projects for a total of 2 2 projects with total cost estimates of approximately $26.1 million. Funding of a little over $2.0 million, including $250,000 of General Fund and $1.8 million of Safe Clean Water Program (Measure W) funds is proposed for 2 existing projects in this category for 2024-25.

Miscellaneous – As proposed, the miscellaneous category consists of 5 funded projects with total cost estimates of approximately $9.6 million. New funding of $100,000 provided by the General fund is proposed for 1 existing project in this category for 2024-25.

The estimated cost for all projects sh own for future fiscal years (202 5 through 2029) 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 consider able 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 bec ause 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.

City of Pomona 2024-25 Proposed Budget

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

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

Amendments to the CIP also require City Council approval.

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

CAPITAL IMPROVEMENT POLICIES
 The City will construct all capital improvements in accordance with an Approv ed capital program.
 The City will develop a five-year plan for capital improvements to be annually updated. Future capital expenditures will be projected annually for a five -year period based on changes in the community population, real estate development, or replacement of the infrastructure.  The City will coordinate preparation of the Capital Improvement Program Budget with preparation of the Operating 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.

City of Pomona 2024-25 Proposed Budget

4 DESCRIPTION OF REVENUE SOURCES

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

Affordable Housing and Sustainable
Communities (AHSC) Program Grant - The
AHSC Program provides grants and/or l oans, or
any combination thereof, to Projects that seek
to integrate low- carbon transportation and
affordable housing, with an emphasis on
providing benefits to Disadvantaged and Low -
Income Communities.

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.

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
Budget Act of 2021 (SB129) – Building Forward
Library Infrastructure Grant Program - The
Budget Act of 2021 (SB 129) allocated $439
million in one-time funds to the California State
Library to address life s afety and critical
maintenance needs of public library facilities
throughout California. This competitive grant
program prioritizes funding for local library
facilities in high poverty areas
Cannabis Community Benefit Fund - 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.

Capital Outlay F und – 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
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
City of Pomona 2024-25 Proposed Budget

5 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.

Department of HUD FY2022 CPF Grant Funds -
Funds provided by the Department of Housing
and Urban Development (HUD) Economic
Development Initiative - Community Project
Funding (CPF) grants . CPF grants are selected
through a congressionally -directed application
process. HUD does not facilitate the g rant
application process. CPF grants provide
investment in a wide variety of projects such as
housing, homelessness prevention, workforce
training, public facilities, parks, resilience
planning and other critical infrastructure and
services.

Developer Fees ( In-Lieu; Park & Recreation ;
Roads/Highways; Traffic Signal; Public Safety
Improvement, Storm Drain 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 Station s
and Fleet Shop Vehicle Hoists.

Fairplex Mitigation Fund - This fund is used to
account for obligated contributions by the
Fairplex to the Mitigation Fund. The funding is
used to mitigate adverse impacts on
surrounding propert ies from Fairplex
operations.

Gas Tax Fund (State) – Gas tax revenue consists
of a tax of 51.1 cents per gallon of gasoline,
starting July 1, 20 21, with adjust ments for
inflation annually . Of this total per gallon
charge collected by the state, a portion per
gallon is distributed to cities on a per capita
basis. Usage is limited to street and 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 com pensation received
by the City from an entity's insurance company.

Los Angeles County Metropolitan Transit
Authority – 2015 Metro Call for Projects Grant
– Grant fund s 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.

City of Pomona 2024-25 Proposed Budget

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

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

Measure H (Capital Costs) Fund – The measure
approved by voters in March 2017, is a quarter
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 Measu re 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).

Neighborhood Stabilization Program Funds -
The Neighborhood Stabiliza tion 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.

PEG Fund – Public, Educational, an d
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.

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

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

Proposition 68 Grant Funds – Statewide Park
Development and Community Revitalization
Program - The California Drought, Water, Parks,
Climate, Coastal Protection, and Outdoor
City of Pomona 2024-25 Proposed Budget

7 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.

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

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

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

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

San Gabriel 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-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 acr oss 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 c apital 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 prov ide funds to finance
public improvements within the City. Refunded
by Series BC in 2016.

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
City of Pomona 2024-25 Proposed Budget

8 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 in frastructure
improvements. Refunded by Series BH in 2018.

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

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

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

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

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

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

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

State of California General Fund Grant Fund –
Grant funds awarded to the City of Pomona
from the State of California Budget Act of 2021
General Fund Specified Grant Projects Program
to be used for the Civic Center Plaza
Rehabilitation.

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.

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.

City of Pomona 2024-25 Proposed Budget

9 CIP ACCOMPLISHMENTS FOR FISCAL YEAR 2023-24
The following projects were closed or had substantial work performed on them during Fiscal Year 2023-24:

CIP Highlights of 2023-24 TOTAL COST TO DATE
$78,528,094
Bridge Rehabilitation Program - Phase 3 Construction Complete Civic Center Plaza - New Playground & Amenities DESIGN 25% Complete Downtown Parking Structures Publication of RFP 2024-14 for Bridging Architectural Design Services
Emergency Shelter Annex (Parking Lot)/ Water Utility Access Project is nearly complete and expected to wrap up early 24-25.

Holt Avenue Corridor Improvements 50% Construction Complete Holt Avenue (West) Reconstruction DESIGN 50% Complete
Holt Avenue (East) Reconstruction DESIGN 50% Complete
Hydration Stations Upgrades Constructed new bottle fillers/hydrants in City parks
Mission Boulevard Guardrail Closed 11/6/23
Mission Blvd Rehabilitation - White Ave to Towne Ave Construction Complete Pomona Multi-Neighborhood Pedestrian and Bicycle Improv. DESIGN Completed, Bid, & Award Pomona Library Facility Improvements DESIGN 25% Complete Park Improvements - ADA Accessibility Playground Surfacing Replacement Closed 11/6/23
Park Improvements -Palomares Park HVAC System
Replacement Closed 11/6/23
Park Improvements - Sport Court Resurfacing and Restriping Construction Complete Pedley Spreading Grounds - Pond Enhancements Coordinating project future construction and final studies
Phil and Nell Soto Park Closed 11/6/23
Recycled Water - Infrastructure Rehabilitation Demolished make-up water tank & constructed reservoir fencing.

Reservoir/Treatment/Production Rehabilitation Completing Reservoir 6 Rehabilitation Sewer Pipeline Condition Assessment Beginning sewer CCTV inspections and NASSCO Database
Stormwater Master Plan Generating stormwater masterplan Street Preservation –Local (FY 21-22) Construction Complete Street Preservation - Local (FY 22-23) Construction Complete Street Rehabilitation - D1 & D6 Construction Complete
Street Rehabilitaton - D4 & D5 Construction Complete
Traffic Operations - Communication Upgrade II Design 25% Complete Traffic Signal Mod - Towne and Bonita Design 100% Complete Water Main Replacement - Design Completing final design Water Resources Building Completed approximately 80% of the WRD Yard construction
Year-Round Emergency Shelter Project is complete and will close soon.

City of Pomona 2024-25 Proposed Budget

10 ANNUAL NEEDS ASSESSMENT

*Notes:

1. Gold Line in construction with inspection by City throughout 2024; however, if Phase 2B2 proceeds for extension to neighboring Cities then there will be additional Design submittals review and subsequent construction inspection; and, City Gold Line CIP related construction work for betterments funding request is under review with Goldline Authority.

2. FY 2024-25 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. 2024-25
Workplan*
% of
Annual
Need
Recommended
Annual Need
Total Need
Over Life of
Infrastructure
ADA Path of Travel (CDBG) 1,072,333 41% 2,631,264 131,563,200 Alleys 429,500 36% 1,189,299 29,732,475
Alleys (CDBG) - 0% 2,361,553 59,038,825 Median Re-Design - 0% 235,000 11,750,000 Major Pavement 8,458,200 76% 11,133,595 278,339,875 Pavement (including Utility
coordination) 3,410,017 24% 14,377,299 359,432,475 Sewer Lines 1,425,000 11% 13,195,815 842,286,060 Sidewalks 389,255 46% 839,697 62,977,275 Storm Drains 3,525,320 110% 3,200,000 25,412,708 Streetlights 200,000 10% 1,970,824 118,249,440 Streetlights (CDBG) 221,000 21% 1,055,904 63,354,240 Traffic Signals 2,005,900 139% 1,441,013 14,237,924 Water Lines 6,852,429 40% 17,022,907 1,086,568,560 Total 27,988,954 40% 70,654,170 3,082,943,057
Annual Needs Assessment
City of Pomona 2024-25 Proposed Budget

11 SCHEDULE OF WORK PLAN BY CATEGORY

Project Name Page #
Design
Completed
Construction
Starting
Streets Streets
ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 22-23) 7 Winter 2023-24 Spring 2024 ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 23-24) 8 Winter 2024-25 Spring 2025 Garey Ave Rehabilitation - Monterey to [phase1 limit] 14 Summer 2024 Winter 2024-25 Highway Improvements - SR-71 Highway to Freeway Conversion (Caltrans) (Ph. I - South Segment from Mission Blvd to LA/SB County Line, construction ongoing) 15 Spring 2021 Spring 2021 Holt Avenue Corridor Improvements 1 Spring 2023 Summer 2023 Holt Avenue (West) Reconstruction 17 Spring 2024 Summer 2024 Pomona Multi-Neighborhood Pedestrian and Bicycle Improvements (ATP C4) 22 Fall 2023 Spring 2024 Street Improvements & Walking Trail/Steps Rehabilitation 23 Summer 2024 Fall 2024 Street Preservation - Citywide (FY 16-17) 25 Spring 2024 Summer 2024 Street Preservation - Local (FY 23-24) SB-1 29 Winter 2023-24 Summer 2024 Street Preservation - Local (FY 24-25) SB-1 30 Winter 2024-25 Summer 2025 Street Rehabilitation- Districts 2 and 3 31 Summer 2025 Winter 2025-26 Traffic Traffic
Bike Path - San Jose Creek 10 Winter 2024-25 Summer 2025 Traffic Signal Improvement - McKinley Avenue and Canyon Way 6 Summer 2024 Summer 2025 Streetlights - Citywide (CDBG) (FY 22-23 to FY 24-25) [Ph 1] 15 Spring 2024 Summer 2024 Traffic Signal Modification - Towne / Bonita 8 Summer 2023 Summer 2024 Transit Improvement Program - Gold Line 22 Winter 2023-24 Summer 2021 TSSP (Traffic Signal Synchronization Project - Valley/Holt) (LA County lead agency) 23 Spring 2024 Winter 2024-25 Parks & Facilities Projects Parks & Fac
252 E. 4th Street Major Rehabilitation 1 Summer 2024 Fall 2024 City Facilities - Roof Replacements and Repairs 34 Spring 2024 Summer 2024 City Hall Remodel 3 Winter 23-24 Spring 2024
Civic Center Plaza - New Playground & Amenities 35 Summer 2024 Fall 2024 Community Garden 6 Summer 2024 Fall 2024
D2-MLK Jr. Playground Equipment 19 Spring 2024 Summer 2024 D4 - Jaycee Playground Update 10 Spring 2024 Summer 2024 D6-Ted Greene Playground Upgrade 12 Spring 2024 Summer 2024 Downtown Parking Structures 37 Winter 2024-25 Summer 2025 Hydration Stations Upgrades 17 Summer 2024 Fall 2024
Memorial Park Building Renovation and Rehab 44 Fall 2024 Winter 2024-25 MLK Jr. Park Skate Park/Lighting 42 Fall 2024 Winter 2024-25 New Playground at Ralph Welch Park 9 Spring 2024 Summer 2024 New Playground at Washington Park Baseball Fields 46 Spring 2024 Fall 2024 Park Restroom Construction and Replacement 23 Summer 2024 Spring 2025 Pomona Library Facility Improvements 50 Spring 2024 Summer 2024 Pomona Transit Center ADA Improvements 51 Summer 2024 Winter 2024-25 Runoff Capture and Water Quality Improvements 52 Fall 2024 Spring 2025 Water Resources Building 31 Fall 2022 Spring 2024
Water Projects Water
Annual Water Main Replacements 1 Summer 2024 Fall 2024
Canon Waterline Rehabilitation 2 Summer 2024 Spring 2025 Electrical Improvements and Upgrades Phase I 3 Spring 2024 Winter 2024 Pedley Filtration Plant Upgrades 4 Summer 2024 Fall 2024 Reservoir Assessment and Rehabilitation Design 7 Summer 2024 Winter 2024 Water Facilities - Site Improvements & Upgrades 9 Spring 2024 Summer 2024 Water Facilities - WRD Building Site & Street Improvements 10 Summer 2024 Fall 2024 Water Main Replacements - Design 11 Spring 2024 Fall 2024 Water Mains - Ellen Place 12 Spring 2024 Fall 2024
Water Reservoir Rehabilitation 13 Spring 2024 Winter 2024 Water Treatment - VOC Treatment Plant 14 Fall 2024 Spring 2025 Sewer Projects Sewer
Sewer Force Mains - Pumping Plants 1, 2, & 3 Design (2 & 3 Only) 5 Summer 2024 Fall 2024 Sewer Main Replacements - Design 1 Spring 2024 Summer 2024 Sewer Manhole Rehabilitation 2 Fall 2024 Spring 2025
Sewer Pipeline Replacement - Citywide (Phase IV) 4 Spring 2024 Summer 2024 Storm Drain Projects Storm Drains
Fairplex Stormwater Capture 1 Fall 2023 Spring 2024
Flood Resilience Infrastructure 3 Spring 2023 Summer 2024 Multi-Benefit Stormwater Optimization & Infrastructure 4 Fall 2024 Winter 2024-25 Pedley Spreading Grounds - Pond Enhancements 5 Winter 2023 Winter 2024-25 Stormwater Lift Stations Rehabilitation 6 Fall 2022 Spring 2023 Misc. Projects Misc
Underground Storage Tanks - Work and Removal Plans 5 Winter 2021 Fall 2024 Project Status
City of Pomona 2024-25 Proposed Budget

12 SCHEDULE OF NEW APPROPRIATIONS BY CATEGORY

Proposed Funding
Project # Project Names Amount Pending Funding Source
Street Projects
67947 * ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 24-25) - 950,000 CDBG Fund 67947 * ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 24-25) 340,000 - General Fund 67947 * ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 24-25) 400,000 - Measure M Fund 68573 Garey Avenue Rehabilitation - Aliso Street to Monterey Avenue 1,300,000 - Prop C Fund 68573 Garey Avenue Rehabilitation - Aliso Street to Monterey Avenue 29,439 - Series "BG (AU/AV)" Bond Proceeds 68573 Garey Avenue Rehabilitation - Aliso Street to Monterey Avenue 92,594 - Series "BI(AW)" Bond Proceeds 68573 Garey Avenue Rehabilitation - Aliso Street to Monterey Avenue 52,272 - Fair Share Fees 71050 Holt Avenue (East) Reconstruction 1,090,177 - Prop C Fund 67930 Pomona Multi Neighborhood Ped/Bike Improvements 370,501 - Measure M Fund 67930 Pomona Multi Neighborhood Ped/Bike Improvements 73,820 - TDA Article 3 71065 Street Improvements - Citywide (CDBG) (FY 22-23 to FY 24-25) - 148,000 CDBG Fund 67920 Street Preservation-Citywide (FY 16-17) - 450,000 STPL Grant 68593 * Street Preservation-Local Citywide (FY 24-25) 3,478,422 - SB1/RMRA Fund 68593 * Street Preservation-Local Citywide (FY 24-25) 750,000 - Vehicle Impact Fees 67935 Street Rehabilitation - Districts 2 and 3 200,000 - Measure R Fund Total New Streets Appropriations 8,177,225 1,548,000 Traffic Projects
68588 Enhanced Traffic Signage Replacement Program - Citywide 6,500 - General Fund 68589 * Pomona LA - 2028 800,000 - Prop C Fund 68590 Pomona Safety Action Plan 100,000 - Measure R Fund 64777 Streetlights - Citywide (CDBG) (FY 22-23 to FY 24-25) - 363,587 CDBG Fund 64777 Streetlights - Citywide (CDBG) (FY 22-23 to FY 24-25) 192,192 - Measure R Fund 68591 * Streetlights - Reservoir Street between Olive Street to County Road 353,000 - Measure M Fund 68594 * Streetlights - Reservoir Street between County Road to 60 Freeway 152,000 - Measure M Fund 68583 Sustainable Transportation Infrastructure for Pomona East End 565,850 - AHSC Program Grant Funds 76026 TSSP Project 200,000 - Prop C Fund 76026 TSSP Project 137,998 - SCAQMD Fund 76026 TSSP Project 6,875 - Fair Share Fees 68595 * Vehicle Detection Technology Enhancements 8,267 - Fair Share Fees 68595 * Vehicle Detection Technology Enhancements 3,604 - Series "AL/AM (AD294)" Auto Center
Assessment District Bond Fund
Proceeds
68595 * Vehicle Detection Technology Enhancements 81,704 - Series "BI (W)" Bond Fund Proceeds Total New Traffic Appropriations 2,607,990 363,587
Parks and Facilities Projects
71210 * 252 E. 4th Street Major Rehabilitation 800,000 - PLHA Fund 71210 * 252 E. 4th Street Major Rehabilitation 1,821,578 - HOME-ARP Fund 71210 * 252 E. 4th Street Major Rehabilitation 1,000,000 - HOME Fund 71210 * 252 E. 4th Street Major Rehabilitation 3,327,690 - Series AQ Housing Bond Proceeds 71112 * City Hall Public Works/Engineering Renovation 200,000 - General Fund 71063 Civic Center Plaza - New Playground and Amenities 1,052,292 - Park & Recreation DIF 71063 Civic Center Plaza - New Playground and Amenities 4,113,030 - ARP Fund 71063 Civic Center Plaza - New Playground and Amenities - 195,910 CDBG Fund 71114 * Community Garden 100,000 - Safe Clean Water Program (Measure W) 71118 * New Gym at City Yard 50,000 General Fund 71115 * PD Roof Drainage Modifications 200,000 - General Fund 71083 Police Parking Lot Renovations 954,831 - Series "BI (AX/AI)" Bond Proceeds 67938 Pomona Transit Center ADA Improvements 70,955 - Prop A Fund 67938 Pomona Transit Center ADA Improvements 100,000 - General Fund 81059 Runoff Capture & Water Quality Improvements at Various Locations 250,000 - Safe Clean Water Program (Measure W) Total New Parks and Facilities Appropriations 14,040,376 195,910 Water Projects
95083 Electrical Improvements and Upgrades Phase 1 2,000,000 - Water Fund 95088 * Pedley Filtration Plant Upgrades 600,000 - Water Fund 95089 * Water Facilities - Water Resources Building Site and Street Improvements 900,000 - Water Fund 95089 * Water Facilities - Water Resources Building Site and Street Improvements 900,000 - Sewer Fund 95090 * Water Facilities - Site Improvements and Upgrades 3,000,000 - Water Fund 95091 * Water Reservoir Rehabilitation 700,000 - Water Fund Total New Water Appropriations 8,100,000 -
Sewer Projects
86027 * Sewer Manhole Rehabilitation 400,000 - Sewer Fund Total New Sewer Appropriations 400,000 -
Storm Drains
81058 Pedley Spreading Grounds - Pond Enhancements 1,838,820 - Safe Clean Water Program (Measure W) 81056 Stormwater Lift Stations Rehabilitation 250,000 - General Fund Total New Storm Drain Appropriations 2,088,820 -
Miscellaneous
71061 Underground Storage Tanks - Work and Removal Plans 100,000 General Fund Total New Miscellaneous Appropriations 100,000 - Total - Proposed and Pending for 2024 - 25 35,514,411$ 2,107,497$ Combined Total - Proposed and Pending 37,621,908$
* Indicates New Projects for FY 2024-25
City of Pomona 2024-25 Proposed Budget

13 FUNDING SOURCES OF NEW CIP APPROPRIATIONS

Funding Source Proposed Pending
AHSC Program Grant Fund 565,850 -
ARP Fund 4,113,030 -
Community Development Block Grant (CDBG) - 1,657,497 DIF-Park and Recreation Improvement Fees 1,052,292 - Fair Share Fees 67,414 -
General Fund 1,246,500 -
HOME ARP Fund 1,821,578 -
HOME Fund 1,000,000 -
Measure M Fund 1,275,501 -
Measure R Fund 492,192 -
PLHA Fund 800,000 -
Proposition A Fund 70,955 -
Proposition C Fund 3,390,177 -
Safe Clean Water Program (Measure W) 2,188,820 -
SB-1/RMRA Fund 3,478,422 -
SCAQMD Fund 137,998 -
Series "AQ" Housing Bond Proceeds 3,327,690 -
Series "AL/AM (AD294)" Auto Ctr Assess Dist Bond Proceeds 3,604 - Series "BG (AU/AV)" Bond Proceeds 29,439 -
Series "BI (AW)" Bond Proceeds 92,594 -
Series "BI (AX/AI)" Bond Proceeds 954,831 -
Series "BI (W)" Bond Proceeds 81,704 -
Sewer Fund 1,300,000 -
STPL Grant Fund - 450,000
TDA Article III Fund 73,820 -
Vehicle Impact Fees 750,000 -
Water Fund 7,200,000 -
Total 35,514,411 2,107,497
AHSC Program Grant Fund

1.6%
ARP Fund
Park & Recreation
Improvement Fee-DIF
Fair Share
Fees 0.2%
General
Fund

3.5%
HOME
ARP
Fund

5.1%
Home
Fund

2.8%
Measure M
Fund
Measure R
Fund

1.4%
PLHA Fund

2.3%
Prop A Fund 0.2%Prop C FundSafe Clean Water
Program (Measure W)
SB-1/RMRA
FundSCAQMD
Fund

0.4%
Ser AQ
Housing Bond
Proceeds
Ser BI (W)

0.2%
Ser BI
(AX/AI)
&(AW)
Bonds 3.0%
Ser AL/AM
& Ser BG
Bonds 0.1%
Sewer Fund
TDA Article III Fund 0.2%
Vehicle Impact Fees

2.1%
Water Fund
2024-25
Proposed by Funding Source

6.2%

9.8%

3.0%

9.5%

11.6%

20.3%

3.6%

3.7%

9.4%
City of Pomona 2024-25 Proposed Budget

14 SUMMARY BY CATEGORY

Expense as Proposed Funding Plan Plan Plan Total Projects Category Title of 2/29/24 Carryover 2024-25 Pending 2025-26 2026-2028 Beyond 2028 In CIP Plan Streets 40,147,278 58,104,740 8,177,225 1,548,000 78,962,840 82,460,118 32,264,122 301,664,323 Traffic 2,228,087 8,325,793 2,607,990 363,587 16,402,079 17,291,779 17,193,369 64,412,684 Parks & Facilities 56,991,725 49,952,340 14,040,376 195,910 23,413,534 17,769,509 13,481,397 175,844,791 Water 1,314,669 11,315,803 8,100,000 - - - - 20,730,472 Sewer 4,603,222 1,494,567 400,000 - 354,986 - - 6,852,775 Storm Drains 1,311,697 8,342,736 2,088,820 - 3,400,000 1,400,000 9,594,867 26,138,120 Miscellaneous 6,336,643 3,207,719 100,000 - - - - 9,644,362 Total - All Categories 112,933,321 140,743,698 35,514,411 2,107,497 122,533,439 118,921,406 72,533,755 605,287,527 Funded 112,933,321 140,743,698 35,514,411 - - - - 289,191,430 Unfunded - - - 2,107,497 122,533,439 118,921,406 72,533,755 316,096,097 Prior Year
Exp to date
Carryover
24-25 Proposed 5.9%Pending

0.3%
2025-28
2028+

18.7%
StreetsTraffic

4.6%
Parks & Facilities
Water
Sewer

2.2%
Storm
Drains

4.1%
Misc

39.8%

12.0%

23.3%36.8%

7.2%

41.8%

3.3%
2024-25 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 2024-25 Proposed Budget
16 Page #
Expended as of
2/29/24
Remaining
Budget
Proposed
2024/25
Streets
~ Funded Projects ~
Holt Avenue Corridor Improvements 1 3,697,142 4,061,857 - Safety Improvements - At-Grade Crossings 2 247,226 188,774 - Street Rehabilitation - Districts 1 and 6 3 1,834,747 5,300 - Street Rehabilitation - Districts 4 and 5 4 1,936,435 79,474 - Subtotals: 7,715,550 4,335,405 -
~ Partially Funded Projects ~
ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 20-21) 5 785,253 34,030 - ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 21-22) 6 1,645,472 248,019 - ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 22-23) 7 41,304 1,535,251 - ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 23-24) 8 3,431 1,075,572 - ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 24-25) 9 - - 740,000 Arrow Highway Improvements 10 - 59,823 - Arrow Highway Median Landscaping 11 - 50,000 - Bridge Rehabilitation Program - Phase II, III & IV 12 9,810 63,208 - Buena Vista Avenue Rehabilitation - Mission Boulevard to 9th Street 13 279,817 - - Garey Avenue Rehabilitation - Aliso Street to Monterey Avenue 14 39,928 7,146,782 1,474,305 Highway Improvements - SR-71 Highway to Fwy Conversion (Caltrans) Phase II 15 58,650 98,847 - Holt Avenue (East) Reconstruction 16 830,352 1,101,136 1,090,177 Holt Avenue (West) Reconstruction 17 784,669 13,867,495 - Major Street Rehabilitation - 2015 Metro Call 18 14,770,758 1,869 - Mission Boulevard Rehabilitation: White Avenue to Towne Avenue 19 3,163,652 - - N. Towne Avenue 20 - 50,000 - Philadelphia Street Rehabilitation - From San Antonio Avenue to ECL 21 666,121 80,837 - Pomona Multi-Neighborhood Pedestrian and Bicycle Improvements 22 1,036,623 17,307,018 444,321 Street Improvements and Walking Trail/Steps Rehabilitation 23 5,849 3,244,151 - Street Improvements - Citywide (CDBG) (FY 22-23 to FY 24-25) 24 - 411,755 Street Preservation - Citywide (FY 16-17) 25 556,318 1,896,632 - Street Preservation - Local Citywide (FY 19-20) 26 2,298,427 84,872 - Street Preservation - Local (FY 21-22) 27 2,434,016 84,583 - Street Preservation - Local (FY 22-23) 28 3,008,218 814,497 - Street Preservation - Local (FY 23-24) 29 7,305 3,718,713 - Street Preservation - Local Citywide (FY 24-25) 30 - - 4,228,422 Street Rehabilitation - Districts 2 and 3 31 5,755 794,245 200,000 Subtotals: 32,431,728 53,769,335 8,177,225
~ Unfunded Projects ~
Alley Improvements - Angela-Chanslor Neighborhood - - - - Alley Improvements - Citywide - - - - Citywide - Centerline Monument Replacement - - - - Concrete Streets Rehabilitation Citywide - - - - Garey Avenue Rehabilitation South of Mission Boulevard - - - - Median Re-Design Citywide Phase I - - - - Street Improvements - County Road From Garey Avenue to East City Limit - - - - Street Improvements - Grand Avenue From Hansen Avenue to East City Limit - - - - Street Improvements - Olive Street From Garey Avenue to East City Limit - - - - Street Improvements - White Avenue Off-Ramp at I-10 - - - - Street Preservation - Major (FY 24-25 to FY 25-26) - - - - Street Rehabilitation - Intersection Upgrades - Var Locations - Citywide - - - - Subtotals: - - - Streets Category Totals: 40,147,278 58,104,740 8,177,225 Five Year Capital Improvement Program
City of Pomona 2024-25 Proposed Budget
17 Pending
2024/25
Plan
2025/26
Plan
2026/27
Plan
2027/28
Plan Beyond
2028
Total Project
Cost
Impact to
Future
Operating
Project
Number
- - - - - 7,758,999 Minimal 68575 - - - - - 436,000 Minimal 68551 - - - - - 1,840,047 Minimal 67931 - - - - - 2,015,909 Minimal 67922 - - - - - 12,050,955 - 195,558 195,559 - - 1,210,400 Minimal 67932 - 253,836 253,836 253,837 - 2,655,000 Minimal 67934 - 1,073,445 - - - 2,650,000 Minimal 67939 - 973,666 973,666 973,665 - 4,000,000 Minimal 67941 950,000 263,445 2,046,555 - - 4,000,000 Minimal 67947 - 15,764,878 - - - 15,824,701 Minimal 71066 - 50,000 - - - 100,000 Minimal 67936 - 175,582 - - - 248,600 Minimal 67928 - 155,183 - - - 435,000 Minimal 68576 - 11,338,985 - - - 20,000,000 Minimal 68573 - 21,252 21,251 - - 200,000 Minimal 68557 - 2,941,795 2,941,795 - - 8,905,255 Minimal 71050 - 13,347,836 - - - 28,000,000 Minimal 71047 - 1,817,075 - - - 16,589,702 Minimal 67918 - 334,087 334,087 334,087 334,087 4,500,000 Minimal 68574 - 150,000 - - - 200,000 Minimal 67937 - 73,042 - - - 820,000 Minimal 68577 - 3,576,038 - - - 22,364,000 Minimal 67930 - 4,550,000 - - - 7,800,000 Minimal 71078 148,000 140,245 - - - 700,000 Minimal 71065 450,000 4,000,000 4,000,000 4,000,000 5,097,050 20,000,000 Minimal 67920 - - 2,200,000 3,416,701 - 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 - 206,892 1,206,891 4,860,199 - 10,000,000 Minimal 68592 - 2,000,000 2,000,000 1,771,578 - 10,000,000 Minimal 68593 - 860,000 200,000 - - 2,060,000 Minimal 67935 1,548,000 69,262,840 20,855,041 17,610,067 5,608,422 209,262,658 - - - - 1,746,800 1,746,800 Minimal 67944 - - 10,000,000 15,000,000 3,896,000 28,896,000 Minimal Unassigned - - 68,250 - - 68,250 Minimal 67946 - - - - 11,000,000 11,000,000 Minimal Unassigned - 500,000 600,000 - - 1,100,000 Minimal Unassigned - 200,000 - - - 200,000 (10,000) 67924 - - 2,000,000 2,873,260 - 4,873,260 Minimal 67945 - 4,000,000 2,000,000 3,808,000 - 9,808,000 Minimal 67942 - 1,000,000 1,645,500 - - 2,645,500 Minimal 67943 - - - - 5,486,900 5,486,900 Minimal Unassigned - 4,000,000 2,000,000 4,000,000 - 10,000,000 Minimal Unassigned - - - - 4,526,000 4,526,000 Minimal Unassigned - 9,700,000 18,313,750 25,681,260 26,655,700 80,350,710 1,548,000 78,962,840 39,168,791 43,291,327 32,264,122 301,664,323 City of Pomona 2024-25 Proposed Budget
18 Page #
Expended as of
2/29/24
Remaining
Budget
Proposed
2024/25
Five Year Capital Improvement Program
Traffic
~ Funded Projects ~
Public Safety Improvements - District 2 1 3,439 20,561 - Speed Radar Feedback Signs - San Antonio Avenue 2 15,164 20,836 - Streetlights - Reservoir Street between County Road to 60 Freeway 3 - - 152,000 Streetlights - Reservoir Street between Olive Street to County Road 4 - - 353,000 Traffic Signal - Countdown Pedestrian Heads 5 135,442 239,558 - Traffic Signal Improvement - McKinley Avenue and Canyon Way 6 24,594 575,406 - Traffic Signal Improvements - Towne & Philadelphia and Garey & Philadelphia 7 777,967 204,169 - Traffic Signal Modification Project - Towne Avenue and Bonita Avenue 8 51,718 748,282 - Vehicle Detection Technology Enhancements 9 - - 93,575 Subtotals: 1,008,324 1,808,812 598,575
~ Partially Funded Projects ~
Bike Path - San Jose Creek 10 467,215 1,306,155 - Engineering and Traffic Survey - Citywide 11 173,093 51,907 - Enhanced Traffic Signage Replacement Program - Citywide 12 - 3,500 6,500 Pomona LA-2028 13 - - 800,000 Pomona Safety Action Plan 14 - - 100,000 Streetlights - Citywide (CDBG) (FY 22-23 to FY 24-25) 15 1,762 235,901 192,192 Sustainable Transportation Infrastructure for Pomona East End Village Project 16 1,051 88,949 565,850 Traffic Operations - Communication Upgrades II 17 32,261 471,319 - Traffic Signal Controller Cabinet Replacement - Citywide 18 79,344 420,656 - Traffic Signal - Fairplex Drive & Arroyo Drive 19 - 50,000 - Traffic Signal Improvements - Battery Backup System 20 23,771 492,229 - Traffic Signal Pole Replacement - Citywide 21 8,894 441,106 - Transit Improvement Program - Gold Line 22 241,367 2,291,264 - TSSP Project 23 191,005 663,995 344,873 Subtotals: 1,219,763 6,516,981 2,009,415
~ Unfunded Projects ~
Crosswalk Enhancements - - - - Reflective Street Name Signs - Replacement - - - - Street Lighting - Citywide - - - - Streetlights - Reservoir Street between Holt Avenue to Railroad overpass - - - - Streetlights - Reservoir Street between Railroad overpass to Third Street - - - - Streetlights - Reservoir Street between Third Street to Mission Boulevard - - - - Streetlights - Reservoir Street between Mission Boulevard to Seventh Street - - - - Streetlights - Reservoir Street between Seventh Street to Ninth Street - - - - Streetlights - Reservoir Street between Ninth Street to Transit Avenue - - - - Streetlights - Reservoir Street between Transit Avenue to Grand Avenue - - - - Streetlights - Reservoir Street between Grand Avenue to Phillips Boulevard - - - - Streetlights - Reservoir Street between Phillips Boulevard to Franklin Avenue - - - - Streetlights - Reservoir Street between Franklin Avenue to Lexington Avenue - - - - Streetlights - Reservoir Street between Lexington Avenue to Philadelphia Street - - - - Streetlights - Reservoir Street between Philadelphia Street to Olive Street - - - - Streetlights - Reservoir Street between 60 Freeway to Walnut Avenue - - - - Streetlights - Reservoir Street between Walnut Avenue to Railroad Crossing - - - - Streetlights - Reservoir Street between Railroad Crossing to Riverside Drive - - - - Streetlights - Rock Crest Lane - - - - 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: 2,228,087 8,325,793 2,607,990 Parks & Facilities
~ Funded Projects ~
252 E. 4th Street Major Rehabilitation 1 - - 6,949,268 Casillas Bike Park 2 - 200,000 - City Hall Complex Remodel and Flooring 3 337,218 578,948 - City Hall Public Works/Engineering Renovation 4 - - 200,000 City Yard Fuel Station Repairs 5 - 150,000 - Community Garden 6 - - 100,000 Council Chamber Production Facility and Equipment Upgrades 7 474,735 25,265 - Country Crossing Park Playground Resurfacing and Playground Equipment 8 - 350,000 - District 2 - New Playground at Ralph Welch Park 9 - 153,661 - District 4 - Jaycee Park Playground Upgrade 10 - 350,000 - District 4 - Park Security Upgrades 11 - 60,000 - District 6 - Ted Greene Park Playground Upgrade 12 - 360,000 - Emergency Shelter Annex / Water Utility Access 13 2,593,234 139,759 - Energy Efficiency Upgrades - Palomares Park Community Center 14 261,979 247,401 - City of Pomona 2024-25 Proposed Budget
19 Pending
2024/25
Plan
2025/26
Plan
2026/27
Plan
2027/28
Plan Beyond
2028
Total Project
Cost
Impact to
Future
Operating
Project
Number
- - - - - 24,000 Minimal 68584 - - - - - 36,000 Minimal 68586 - - - - - 152,000 Minimal 68594 - - - - - 353,000 Minimal 68591 - - - - - 375,000 Minimal 68563 - - - - - 600,000 Minimal 68587 - - - - - 982,136 Minimal 68549 - - - - - 800,000 1,500 68580 - - - - - 93,575 Minimal 68595 - - - - - 3,415,711 - 7,886,757 - - - 9,660,127 Minimal 58072 - 24,852 - - - 249,852 Minimal 68567 - 17,000 - - - 27,000 Minimal 68588 - 6,500,000 13,700,000 - - 21,000,000 Minimal 68589 - 400,000 - - - 500,000 Minimal 68590 363,587 555,779 555,779 - - 1,905,000 Minimal 64777 - 1,000 - - - 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 - - - - 4,467,369 7,000,000 Minimal 68559 - 98,971 - - - 1,298,844 Minimal 76026 363,587 15,780,779 14,405,779 516,000 10,885,369 51,697,673 - 10,000 10,000 10,000 20,000 50,000 Minimal Unassigned - 180,000 130,000 130,000 130,000 570,000 Minimal Unassigned - 80,000 80,000 80,000 - 240,000 Minimal Unassigned - - - 151,000 200,000 351,000 Minimal Unassigned - - - 100,000 130,000 230,000 Minimal Unassigned - - 66,000 150,000 - 216,000 Minimal Unassigned - - 50,000 160,000 - 210,000 Minimal Unassigned - - - 48,000 130,000 178,000 Minimal Unassigned - - - 54,000 140,000 194,000 Minimal Unassigned - - 53,000 100,000 70,000 223,000 Minimal Unassigned - 22,000 50,000 100,000 200,000 372,000 Minimal Unassigned - - - 80,000 300,000 380,000 Minimal Unassigned - - - 108,000 250,000 358,000 Minimal Unassigned - - 34,000 100,000 200,000 334,000 Minimal Unassigned - - - 94,000 300,000 394,000 Minimal Unassigned - - - 50,000 84,000 134,000 Minimal Unassigned - - 16,000 30,000 100,000 146,000 Minimal Unassigned - - - 136,000 300,000 436,000 Minimal Unassigned - 54,300 50,000 150,000 40,000 294,300 Minimal Unassigned - - - - 3,114,000 3,114,000 Minimal Unassigned - 275,000 - - - 275,000 Minimal 68550 - - - - 600,000 600,000 Minimal Unassigned - 621,300 539,000 1,831,000 6,308,000 9,299,300 363,587 16,402,079 14,944,779 2,347,000 17,193,369 64,412,684 - - - - - 6,949,268 100,000 71210 - - - - - 200,000 Minimal 71088 - - - - - 916,166 Minimal 74115 - - - - - 200,000 Minimal 71112 - - - - - 150,000 Minimal 71057 - - - - - 100,000 Minimal 71114 - - - - - 500,000 Minimal 74119 - - - - - 350,000 Minimal 71089 - - - - - 153,661 Minimal 71096 - - - - - 350,000 Minimal 71090 - - - - - 60,000 Minimal 71091 - - - - - 360,000 Minimal 71098 - - - - - 2,732,993 Minimal 71053 - - - - - 509,380 (62,480) 71077 City of Pomona 2024-25 Proposed Budget
20 Page #
Expended as of
2/29/24
Remaining
Budget
Proposed
2024/25
Five Year Capital Improvement Program
Fire - New Facility 15 1,510 64,095 - Hamilton Park Renovation 16 2,600,293 139,139 - Hydration Stations Upgrades 17 201,331 301,094 - Library Facility Remodel 18 242,213 157,787 - Martin Luther King, Jr. Park Playground Equipment Replacement 19 - 503,000 - Meadow View Demonstration Garden 20 - 400,000 - Palomares Park - Lawn Bowling Shade Structure Replacement 21 - 43,000 - Park Light Poles 22 18,906 11,094 - Park Restroom Construction and Replacment 23 189,549 2,310,451 - Parks and Facilities Master Plan 24 267,290 17,710 - PD Roof Drainage Modifications 25 - - 200,000 Police - Range Sound Mitigation 26 2,227,288 14,178 - Renovation of La Casita Teen Center at Palomares Park 27 - 4,000,000 - Swamp Coolers Replacement - Fleet Shop 28 83,380 - - VPD - Parking Lots Rehabilitation II 29 29,302 541,893 - Washington Park Community Center Rehabilitation 30 - 335,000 - Water Resources Building 31 32,480,081 8,008,102 - Year-Round Emergency Shelter 32 12,394,831 24,416 - Subtotals: 54,403,140 19,485,993 7,449,268
~ Partially Funded Projects ~
ADA Improvements of Public Facilities and Parks - Citywide (FY 21-22) 33 284 4,556 - City Facilities - Roof Replacements and Repairs 34 127,109 1,060,891 - Civic Center Plaza - New Playground and Amenities 35 212,575 4,426,193 5,165,322 Community Center and Swimming Pool Upgrades 36 293,670 106,330 - Downtown Parking Structures 37 577,758 14,093,081 - Fire Station 182/New Emergency Operations Center Improvements - White Avenue 38 - 40,000 - Fleet Shop Vehicle Hoist Replacements 39 338,114 355,744 - Garfield Park Renovation 40 - 50,000 - HVAC Replacement at Community Centers 41 - 90,000 - Martin Luther King, Jr. Park - Skate Park Expansion/Lights 42 3,333 337,767 - Measure A Park Improvements - Citywide 43 - 251,904 - Memorial Park Building Renovation and Retrofitting 44 92,785 507,215 - New Gym at City Yard 45 - - 50,000 New Playground at Washington Park Baseball Fields 46 - 260,000 - Park Improvements - Sport Court Resurfacing and Restriping - Citywide 47 - 125,000 - Phillips Ranch Greenbelt Fence Replacement 48 47,260 6,942 - Police Parking Lot Renovations 49 10,555 833,538 954,831 Pomona Library Facility Improvements 50 480,391 5,861,937 - Pomona Transit Center ADA Improvements 51 86,574 1,713,426 170,955 Runoff Capture and Water Quality Improvements at Various Locations 52 143,819 286,181 250,000 Westmont Community Center Entryway Trellis 53 174,358 55,642 - 2,588,585 30,466,347 6,591,108
~ Unfunded Projects ~
ADA Improvements of Public Facilities and Parks - Citywide (FY 24-25) - - - - City Yark Block Wall - - - - City Yard Upgrades - Monterey - - - - Ganesha Park Bandshell & Community Center Upgrades - - - - Ganesha Park Lighting - - - - Phillips Ranch Exercise Parcourse Restoration - - - - Phillips Ranch Playground Equipment Replacement - - - - Pomona Transit Centers Upgrades - - - - Powers Park Playground Equipment Replacement - - - - Rehabilitation of MLK, Washington & Westmont Park Parking Lots - - - - Security Gate Upgrades - Citywide - - - - Tony Cerda Park Restroom Remodel - - - - Veterans Park - Synthetic Soccer Fields Replacement - - - - Washington Park Improvements - - - - Washington Park Pool Building Upgrades - - - - Subtotals: - - - Parks & Facilities Category Totals: 56,991,725 49,952,340 14,040,376 City of Pomona 2024-25 Proposed Budget
21 Pending
2024/25
Plan
2025/26
Plan
2026/27
Plan
2027/28
Plan Beyond
2028
Total Project
Cost
Impact to
Future
Operating
Project
Number
- - - - - 65,605 Minimal 72060 - - - - - 2,739,432 Minimal 71070 - - - - - 502,425 Minimal 71073 - - - - - 400,000 Minimal 74118 - - - - - 503,000 Minimal 71099 - - - - - 400,000 Minimal 71200 - - - - - 43,000 Minimal 71097 - - - - - 30,000 Minimal 68569 - - - - - 2,500,000 Minimal 71079 - - - - - 285,000 Minimal 71072 - - - - - 200,000 Minimal 71115 - - - - - 2,241,466 Minimal 51308 - - - - - 4,000,000 Minimal 71110 - - - - - 83,380 Minimal 71087 - - - - - 571,195 Minimal 71081 - - - - - 335,000 Minimal 71095 - - - - - 40,488,183 (15,000) 93135 - - - - - 12,419,247 1,000,000 71044 - - - - - 81,338,401 - - - - 190,160 195,000 Minimal 71058 - 657,000 - - - 1,845,000 Minimal 71059 195,910 - - - - 10,000,000 Minimal 71063 - 100,000 - - - 500,000 Minimal 71062 - - - - 1,941,161 16,612,000 150,000 73368 - 4,200,000 3,000,000 1,260,000 - 8,500,000 Minimal 71068 - 348,781 348,782 - - 1,391,421 Minimal 71056 - 100,000 100,000 100,000 4,650,000 5,000,000 Minimal 71111 - 560,000 610,000 - - 1,260,000 Minimal 71100 - 158,900 - - - 500,000 Minimal 71092 - 500,000 775,780 500,000 1,322,316 3,350,000 Minimal 71080 - 100,000 - - - 700,000 20,720 71084 - 150,000 - - - 200,000 Minimal 71118 - 90,000 - - - 350,000 Minimal 71094 - 10,000 - - - 135,000 Minimal 71069 - 25,798 - - - 80,000 Minimal 71086 - 500,000 201,076 - - 2,500,000 Minimal 71083 - 3,549,672 - - - 9,892,000 Minimal 74120 - 1,029,045 - - - 3,000,000 Minimal 67938 - 400,000 600,000 392,240 377,760 2,450,000 Minimal 81059 - 200,000 - - - 430,000 Minimal 71071 195,910 12,679,196 5,635,638 2,252,240 8,481,397 68,890,421 - - - 950,000 1,000,000 1,950,000 Minimal Unassigned - 150,000 - - - 150,000 Minimal 71113 - 600,000 - - - 600,000 Minimal Unassigned - 7,000,000 7,000,000 1,000,000 - 15,000,000 Minimal Unassigned - 150,000 - - - 150,000 Minimal Unassigned - 159,000 - - - 159,000 Minimal 71093 - 47,669 - - - 47,669 Minimal Unassigned - 1,000,000 500,000 - - 1,500,000 Minimal Unassigned - 47,669 - - - 47,669 Minimal Unassigned - - 181,631 - - 181,631 Minimal Unassigned - 500,000 250,000 - - 750,000 Minimal 71117 - 150,000 - - - 150,000 Minimal Unassigned - - - - 4,000,000 4,000,000 Minimal Unassigned - 580,000 - - - 580,000 Minimal Unassigned - 350,000 - - - 350,000 Minimal 71116 - 10,734,338 7,931,631 1,950,000 5,000,000 25,615,969 195,910 23,413,534 13,567,269 4,202,240 13,481,397 175,844,791 City of Pomona 2024-25 Proposed Budget
22 Page #
Expended as of
2/29/24
Remaining
Budget
Proposed
2024/25
Five Year Capital Improvement Program
Water
~ Funded Projects ~
Annual Water Main Replacements 1 259,698 1,289,527 - Canon Waterline Rehabilitation 2 2,481 297,519 - Electrical Improvements and Upgrades Phase I 3 - 1,000,000 2,000,000 Pedley Filtration Plant Upgrades 4 - - 600,000 Pipeline Replacement Phase I 5 448,053 1,051,947 - Recycled Water - Infrastructure Rehabilitation 6 173,989 76,011 - Reservoir Assessment and Rehabilitation Design - Various Locations 7 68,853 381,147 - Reservoir/Treatment/Production Rehabilitation 8 261,304 4,012,696 - Water Facilities - Site Improvements and Upgrades 9 - - 3,000,000 Water Facilities - Water Resources Building Site and Street Improvements 10 - - 1,800,000 Water Main Replacements - Design 11 53,625 346,375 - Water Mains - Ellen Place 12 46,666 360,581 - Water Reservoir Rehabilitation 13 - - 700,000 Water Treatment - Volatile Organic Compound Treatment Plant 14 - 2,500,000 - Water Category Totals: 1,314,669 11,315,803 8,100,000 Sewer
~ Funded Projects ~
Sewer Main Replacements - Design 1 203,361 396,639 - Sewer Manhole Rehabilitation 2 - - 400,000 Sewer Pipeline Condition Assessment 3 3,975 496,025 - Sewer Pipeline Replacement - Citywide (Phase IV) 4 4,215,500 356,889 - Subtotals: 4,422,836 1,249,553 400,000
~ Partially Funded Projects ~
Sewer Force Mains - Pumping Plants 1, 2 and 3 Design 5 180,386 245,014 - Subtotals: 180,386 245,014 -
Sewer Category Totals: 4,603,222 1,494,567 400,000 Storm Drains
~ Funded Projects ~
Fairplex Stormwater Capture 1 194,057 2,705,943 - Stormwater Master Plan 2 118,236 632,084 - Subtotals: 312,293 3,338,027 -
~ Partially Funded Projects ~
Flood Resilience Infrastructure 3 - 150,000 - Multi-Benefit Stormwater Optimization and Infrastructure 4 5,616 594,384 - Pedley Spreading Grounds - Pond Enhancements 5 552,336 3,213,644 1,838,820 Storm Water Lift Stations Rehabilitation 6 328,319 1,046,681 250,000 Subtotals: 886,271 5,004,709 2,088,820 ~ 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: 1,311,697 8,342,736 2,088,820 Miscellaneous Capital Projects
~ Funded Projects ~
City Lot Remediation 1 5,541,727 1,178,014 - Financial Software Project 2 630,386 217,231 - Technology - Utility Customer Information System Upgrade 3 14,369 718,131 - Technology - Work Order and Management System 4 28,532 990,972 - Underground Storage Tanks - Work and Removal Plans 5 121,629 103,371 100,000 Miscellaneous Category Totals: 6,336,643 3,207,719 100,000 Grand Total - All Categories: 112,933,321 140,743,698 35,514,411 City of Pomona 2024-25 Proposed Budget
23 Pending
2024/25
Plan
2025/26
Plan
2026/27
Plan
2027/28
Plan Beyond
2028
Total Project
Cost
Impact to
Future
Operating
Project
Number
- - - - - 1,549,225 Minimal 95022 - - - - - 300,000 Minimal 95086 - - - - - 3,000,000 Minimal 95083 - - - - - 600,000 Minimal 95088 - - - - - 1,500,000 (75,000) 95084 - - - - - 250,000 Minimal 95080 - - - - - 450,000 Minimal 95081 - - - - - 4,274,000 Minimal 95082 - - - - - 3,000,000 Minimal 95090 - - - - - 1,800,000 Minimal 95089 - - - - - 400,000 Minimal 95079 - - - - - 407,247 Minimal 95029 - - - - - 700,000 Minimal 95091 - - - - - 2,500,000 530,000 95087 - - - - - 20,730,472 - - - - - 600,000 Minimal 86025 - - - - - 400,000 Minimal 86027 - - - - - 500,000 300,000 86026 - - - - - 4,572,389 Minimal 86022 - - - - - 6,072,389 - 354,986 - - - 780,386 Minimal 86023 - 354,986 - - - 780,386 - 354,986 - - - 6,852,775 - - - - - 2,900,000 Minimal 81060 - - - - - 750,320 Minimal 81053 - - - - - 3,650,320 - 350,000 350,000 350,000 - 1,200,000 Minimal 81061 - 400,000 - - - 1,000,000 Minimal 81062 - 400,000 - - - 6,004,800 Minimal 81058 - 2,250,000 700,000 - - 4,575,000 Minimal 81056 - 3,400,000 1,050,000 350,000 - 12,779,800 - - - - 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 - 3,400,000 1,050,000 350,000 9,594,867 26,138,120 - - - - - 6,719,741 Minimal 71021 - - - - - 847,617 Minimal 71048 - - - - - 732,500 16,000 71085 - - - - - 1,019,504 Minimal 71060 - - - - - 325,000 Minimal 71061 - - - - - 9,644,362 2,107,497 122,533,439 68,730,839 50,190,567 72,533,755 605,287,527 This page intentionally left blank
5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 12:23:32PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0000 AL

L DEPARTMENTS
40010 18,752,358.30 21,131,684.97 21,731,000 1 1,834,809.62 21,702,479 22,000,000Secured Property Tax 54% 100% 1% 40013 19,146,146.00 21,016,570.00 22,158,000 10,938,656.00 22,028,921 22,750,000Property Tax In-Lieu of VLF 49% 99% 3% 40014 1,592,070.44 1,774,489.31 1,765,000 989,009.87 1,872,221 1,950,000SB211 Pass Thru 56% 106% 10% 40017 1,860,834.92 2,511,096.00 3,000,000 1,316,502.80 3,200,000 3,100,000Residual RPTTF Revenue 44% 107% 3% 40020 748,679.14 693,708.70 670,000 587,269.45 610,000 698,000Unsecured Property Tax 88% 91% 4% 40027 84,902.39 86,065.07 87,000 12,350.13 87,000 87,000Homeowners Exemption 14% 100% 0% 40030 822,395.45 657,156.79 651,000 177,834.72 651,000 600,000Prior Yr & Supplementals 27% 100% 8-% 40031 63,811.54 70,141.48 48,000 37,228.50 48,000 50,000Property Tax Penalties 78% 100% 4% 51,235,00043,071,198.18 47,940,912.32 50,110,000 25,893,661.09 50,199,621All Property Taxes 0% 102% 2 % 40080 23,306,538.22 24,055,070.31 23,400,000 10,608,509.37 24,000,000 24,000,000Sales & Use Tax 45% 103% 3% 40086 2,110,400.87 2,173,905.81 2,214,000 1,272,406.41 2,157,357 2,181,9141/2 Cent Sales Tax - PSAF 57% 97% 1-% 40121 16,812,736.14 17,394,179.10 16,853,000 8,267,704.36 17,000,000 17,394,000Transaction&Use Tax-Measure PG 49% 101% 3% 43,575,91442,229,675.23 43,623,155.22 42,467,000 20,148,620.14 43,157,357All Sales & Use Tax 0% 102% 3 %
40106 10,172,032.41 11,993,423.43 12,000,000 8,790,392.60 12,000,000 12,200,000Utility Users Tax-Electricity 73% 100% 2% 40107 2,632,955.48 3,859,985.63 3,900,000 1,433,631.09 3,900,000 3,900,000Utility Users Tax-Gas 37% 100% 0% 40108 2,228,081.51 2,285,131.21 2,300,000 1,556,711.50 2,300,000 2,300,000Utility Users Tax-Telecomm 68% 100% 0% 40109 3,028,628.69 3,084,857.15 3,200,000 2,134,590.04 3,200,000 3,200,000Utlity Users Tax-Water 67% 100% 0% 40112 345,594.00 358,924.00 377,000 376,508.00 376,508 389,686Utility Users Tax-Max/Mini 100% 100% 3% 21,989,68618,407,292.09 21,582,321.42 21,777,000 14,291,833.23 21,776,508All Utility Tax 0% 102% 1 % 40060 4,591,937.68 4,957,928.85 5,500,000 3,740,335.09 5,500,000 5,800,000Business Licenses 68% 100% 5% 40082 2,593,896.29 3,011,356.53 2,800,000 1,884,766.93 2,800,000 3,100,000Transient Occupancy Tax 67% 100% 11% 40083 4,276.78 1,202.88 2,000 1,134.55 2,200 2,000Amusement Tax 57% 110% 0% 40084 3,429,013.38 2,202,644.90 3,000,000 1,161,101.20 2,000,000 1,300,000Property Transfer Tax 39% 67% 57-% 40145 1,766.82 1,740.98 1,800 808.59 1,800 1,800BusLic SB1186/AB1379 Adm Fee 45% 100% 0% 40200 1,913,980.45 2,127,318.74 2,000,000 306,828.34 2,100,000 2,100,000Franchise Fees-General 15% 105% 5% 40203 3,588,014.57 3,858,750.22 4,319,000 3,413,987.58 5,600,000 5,500,000Franchise Fees-Refuse Haulers 79% 130% 27% 40213 130,850.00 1
11,350.00 125,000 66,086.50 125,000 125,000Franchise Fees-Tow 53% 100% 0% 40431 2,108,764.10 2,766,846.95 3,750,000 2,410,460.36 3,750,000 3,350,000Cannabis Business Tax(Mesr PC) 64% 100% 11-% 40691 21,730.02 24,626.64 21,000 21,720.45 26,000 26,000Business License Admin Fee 103% 124% 24% 21,304,80018,384,230.09 19,063,766.69 21,518,800 13,007,229.59 21,905,000All Other Taxes 0% 102% 1-% 40063 234,155.39 421,221.20 300,000 241,421.75 300,000 325,000Business Lic Penalties 80% 100% 8% 40217 467,690.25 592,054.33 525,000 338,919.91 525,000 500,000Utility Billing Late Fees 65% 100% 5-% 40230 10,296.46 15,085.79 5,000 4,419.41 6,500 5,000Fines 88% 130% 0% 1 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 12:23:32PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
40231 10,703.05 86,677.53 17,000 37,164.49 50,000 17,000Municipal Court Fines 219% 294% 0% 40235 278,361.33 220,386.55 140,000 62,652.28 80,000 100,000Code Enforcement Citations 45% 57% 29-% 40237 737,096.86 1,207,093.53 734,600 684,260.85 774,600 774,600Parking Violations 93% 105% 5%
40238 397,645.48 92,418.28 533,000 14,155.88 50,000 50,000Parking Viol Late Fines 3% 9% 91-% 40280 244,617.69 219,302.22 239,924 223,613.11 236,000 244,924Traffic Safety Fines 93% 98% 2% 2,016,5242,380,566.51 2,854,239.43 2,494,524 1,606,607.68 2,022,100All Fines 0% 102% 19-% 40021 212,584.56 240,158.19 200,000 153,260.40 200,000 220,000Lease-Wireless Comm Eq 77% 100% 10% 40042 3,664.24 5,367.33 0 0.00 0 0Lease Revenue - GASB 87 0% 0% 0% 40190 3,233.00 7.00 7 0.00 7 7Rentals - Property 0% 100% 0% 40191 13,256.39 22,477.59 24,500 52,437.25 54,733 24,500Rentals - Facilities 214% 223% 0% 40224 258,516.58 1,836,284.68 1,429,711 584,732.52 1,429,711 2,483,140Investment Earnings-Pooled Csh 41% 100% 74% 40246 2,048,306.02 655,591.58 0 2,527,699.84 2,527,700 0GASB 31 Adjustment 0% 0% 0% 40247 6,499.90 321.35 0 0.00 0 0Interest Earnings - GASB 87 0% 0% 0% 2,727,6471,557,017.35 1,449,024.56 1,654,218 3,318,130.01 4,212,151All Rev from Use of $ & Prop 0% 102% 65 % 40210 174,811.78 156,058.59 160,000 188,059.96 189,000 175,000Motor Vehicle In-Lieu Tax 118% 118% 9% 175,000174,811.78 156,058.59 160,000 188,059.96 189,000All Intergovernmental Taxes 0% 102% 9 % 40171 35,894.44 15,732.00 77,000 12,639.60 30,000 110,000Police Training Fees (POST) 16% 39% 43% 40389 139,898.00 132,155.00 72,000 183,265.00 183,265 150,000Mandated Cost Reimb 255% 255% 108% 40640 231.71 0.00 0 2,994.75 3,000 0Prisoner Housing Pgm 0% 0% 0% 40873 3,790.00 6,638.00 5,000 7,383.00 7,383 10,000Grant-State 148% 148% 100% 40875 67,368.75 0.00 0 0.00 0 0Grant-Federal 0% 0% 0%
40945 0.00 3,150,000.00 0 0.00 0 0Prop A Exchange 0% 0% 0% 270,000247,182.90 3,304,525.00 154,000 206,282.35 223,648All Other Intergovernmental 0% 102% 75 % 40048 8,910.00 7,438.80 8,000 10,797.90 10,800 8,000Entertainment Permit 135% 135% 0% 40061 569,394.67 1,100,490.79 1,270,000 877,895.56 1,270,000 1,200,000Contractor's Job Fee 69% 100% 6-% 40064 66,102.47 110,935.33 100,000 72,016.88 100,000 100,000Pari-Mutuel 72% 100% 0% 40297 0.00 11,435.55 30,000 16,905.14 20,000 20,000CCW License Fee 56% 67% 33-% 1,328,000644,407.14 1,230,300.47 1,408,000 977,615.48 1,400,800All Licenses 0% 102% 6-% 40054 457.50 395.25 200 213.60 250 200Food Vendor Permits 107% 125% 0% 40090 2,118,062.87 2,966,493.69 2,400,000 2,409,122.57 3,000,000 3,000,000Building Permits 100% 125% 25% 40250 176,109.29 145,146.10 200,000 153,329.49 200,000 200,000Engineering Permits 77% 100% 0% 40251 4,994.44 14,732.48 8,000 8,033.04 12,050 8,000Cannabis Permit Fee 100% 151% 0% 40259 1,309.85 780.05 500 931.90 1,025 1,000VFH Operator Permit 186% 205% 100% 40260 169,433.45 636.00 100,000 0.00 94,782 95,000Fire Permits & Inspections 0% 95% 5-% 2 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 12:23:32PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
40266 1,253.50 405.05 100 963.30 1,000 1,000VFH Driver Permit 963% 1,000% 900% 40282 46,704.00 7,590.00 50,000 926.45 2,000 5,000Alarm Permit Fees 2% 4% 90-% 3,310,2002,518,324.90 3,136,178.62 2,758,800 2,573,520.35 3,3 11,107All Permits 0% 102% 20 %
40050 2,367,715.67 2,045,214.97 2,800,000 1,059,464.37 1,800,000 1,900,000Plan Check Fee 38% 64% 32-% 40055 367.00 391.65 600 234.60 350 300Food Vendor Veh Insp 39% 58% 50-% 40111 373,890.05 139,434.81 145,000 61,947.13 145,000 145,000Parking Fees-Fairplex 43% 100% 0% 40115 585,979.10 591,730.34 650,000 439,864.21 650,000 650,000Admin Review Fee 68% 100% 0% 40116 89,600.00 134,400.00 125,000 53,760.00 108,000 107,200On Street Parking Permits 43% 86% 14-% 40120 115,248.04 37,980.78 40,000 42,896.98 65,000 65,000Abate Hazardous Bldg 107% 163% 63% 40125 266,540.07 154,351.20 260,000 160,169.43 250,000 160,000Major Review Fee 62% 96% 38-% 40140 0.00 0.00 5,000 0.00 2,500 10,000Passport Acceptance Fee 0% 50% 100% 40155 999,999.99 999,999.99 1,000,000 169,595.37 1,000,000 1,000,000Host Fee - GCR 17% 100% 0% 40156 0.00 0.00 1,100,000 1,100,000.00 1,100,000 1,138,500Host Fee - Athens 100% 100% 4% 40427 396,860.15 1,640,519.00 1,750,000 1,358,424.32 2,000,000 1,500,000New Construction Tax 78% 114% 14-% 40660 4,080.00 12,240.00 15,000 16,413.40 25,000 15,000Vacant Property Reg Fee 109% 167% 0% 40670 7,521.00 0.00 0 0.00 0 0Inspection Fees 0% 0% 0%
40680 2,815.00 2,880.84 4,000 1,320.20 2,500 2,500Custodial Fees 33% 63% 38-% 40690 0.00 0.00 25,000 0.00 100,000 95,000Administrative Program Fee 0% 400% 280% 40692 1,083.50 117.75 4,000 379.95 4,000 4,000CUP Inspection Drawdown Fee 9% 100% 0% 6,792,5005,196,657.57 5,759,261.33 7,923,600 4,464,469.96 7,252,350All Fees 0% 102% 14-% 40225 2,073.54 1,081.41 500 2,060.90 2,100 500Bad Debt Collected 412% 420% 0% 40226 368.95 277.80 300 254.46 300 300Miscellaneous Income 85% 100% 0% 40423 1,424,795.45 1,079,755.91 1,000,000 409,017.11 1,384,202 905,000Paramedic Pass Thru 41% 138% 10-% 40424 50.00 340.00 2,000 3,838.53 5,000 2,000Damage to City Property 192% 250% 0% 40530 400.81 1,198.60 0 250.62 500 0Over & Short 0% 0% 0% 40842 1,858.97 742,842.09 13,000 20,284.20 25,000 13,000Ins Recovery 156% 192% 0% 40845 0.00 2,203.46 0 0.00 0 0Donations 0% 0% 0%
40910 17,999.55 204,192.42 62,000 80,135.26 43,811 30,000Project/Program Revenue 129% 71% 52-% 40925 2,710.26 0.00 15,000 0.00 15,000 15,000Release of Pol Held Funds 0% 100% 0% 40930 0.00 0.00 0 40,000.00 40,000 0Reimbursement 0% 0% 0% 42330 27,944.98 813.72 2,000 737.94 2,000 2,000Restitution/Settlement 37% 100% 0% 967,8001,478,202.51 2,030,308.21 1,094,800 556,077.78 1,516,913All Other Misc Revenue 0% 102% 12-% 40170 43,993.86 58,672.20 67,660 32,419.53 74,000 57,660Police Revenues 48% 109% 15-% 40174 7,406.50 3,977.80 12,153 3,547.90 5,000 8,000Firing Range Fees 29% 41% 34-% 40175 93,868.81 160,943.80 127,920 43,779.27 50,000 30,000Jail Booking Fees 34% 39% 77-% 3 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 12:23:32PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
40177 1,006,736.91 1,040,977.56 1,718,312 500,232.84 1,597,700 1,637,700Reimbursable Services 29% 93% 5-% 40185 95,992.69 21,437.06 21,320 18,252.75 25,000 21,320DUI Cost Recovery 86% 1 17% 0%
40284 236,071.05 174,996.05 223,860 123,229.60 223,860 223,860Processing Fees-Police 55% 100% 0% 40330 408,292.36 441,982.98 600,000 221,978.02 400,000 400,000Sale of service 37% 67% 33-% 40360 20,110.00 29,378.40 40,000 11,551.25 15,000 30,000Street/Engr Misc 29% 38% 25-% 40380 137,946.54 228,230.04 112,780 91,198.37 147,491 117,600All Other Revenues 81% 131% 4% 40450 4,053.07 0.00 0 0.00 0 0Traffic Div Revenue 0% 0% 0% 40510 15,366.11 31,180.53 37,500 36,880.96 42,500 36,000Swimming Pool Revenue 98% 113% 4-% 40560 0.00 0.00 1,000 3,403.00 7,500 200Senior Dances 340% 750% 80-% 40610 67,995.95 84,779.75 40,000 35,300.89 35,878 27,500Municipal Sports Revenue 88% 90% 31-% 40611 5,960.00 5,320.00 7,000 0.00 7,500 11,500Swim Lessons 0% 107% 64% 40621 176,400.00 161,700.00 176,400 132,300.00 176,400 176,400DPOA Services 75% 100% 0% 40625 100,000.00 100,000.00 100,000 100,000.00 100,000 100,000Code Enforcement Svcs 100% 100% 0% 40849 0.00 7,832.00 0 23,496.00 43,076 0Soft Match-Grants 0% 0% 0% 40916 880,253.20 717,144.93 1,239,737 522,851.53 854,187 849,737Reimbursement fr Other Agency 42% 69% 31-% 3,727,4773,085,542.53 3,225,678.98 4,525,642 1,900,421.91 3,805,092All Charges for Services 0% 102% 18-% 80702 1,764,499.12 1,850,692.00 1,850,692 1,388,019.00 1,850,692 1,866,776Transfer From Water Fund 75% 100% 1% 80723 0.00 6,184.75 0 0.00 0 0Transfer From Other Funds 0% 0% 0% 80881 1,444,374.17 176,832.16 0 3,338.41 40,061 0Trnsf frm American Rescue Plan 0% 0% 0% 1,866,7763,208,873.29 2,033,708.91 1,850,692 1,391,357.41 1,890,753All Transfers In 0% 102% 1 % 80400 19,604.00 4,550.00 0 250.00 0 0Sale of Capital Assets 0% 0% 0% 019,604.00 4,550.00 0 250.00 0All Other Financing Sources 0% 102% 0 % 139,489,551.37 157,393,989.75 159,897,076.00 90,524,136.94 0% 162,862,400 102% 161,287,324 1 %T otal Revenue Proposed Staffing Changes 0.00 0 0.00 0 498,979 51006 0%0%0.00 0% Earnings & Benefits 48,844,699.50 60,383,682 39,437,797.68 57,061,315 64,979,721 51012 8%94%48,339,514.94 65% All Overtime - Non Sworn 1,193,336.60 1,059,560 814,555.84 1,026,863 1,001,147 51030 6-%97%1,156,466.49 77% Holiday - Sworn 382,826.90 330,001 334,210.73 363,001 338,501 51032 3%1 10%332,242.46 101%
Overtime-Police Sworn 4,143,471.60 1,810,789 3,493,052.86 3,884,878 1,916,983 51039 6%215%3,437,893.82 193% Hourly 1,863,189.31 2,448,543 1,340,130.47 2,201,087 2,277,394 51040 7-%90%2,020,875.20 55% Holiday - Non Sworn 197,157.32 194,984 167,802.50 222,052 195,749 51042 0%114%206,264.54 86% Fair-Fairplex 551,008.18 696,011 496.42 696,011 610,000 51045 12-%100%532,669.83 0% Overtime-Special (Reimb) 425,965.43 761,000 363,655.23 660,000 656,000 51046 14-%87%364,562.88 48% Fair-City 145,738.04 117,000 261.20 117,000 128,115 51050 10%100%112,295.16 0% 4 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 12:23:32PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Overtime-Court 1 18,790.24 100,000 70,352.25 100,000 100,000 51052 0%100%78,612.39 70% Retirement/Termination Payout 1,250,427.93 535,633 799,357.41 822,418 0 51059 0%154%595,954.54 149% Callback Pay 8,671.95 10,375 5,102.09 12,735 14,775 51066 42%123%18,214.35 49% Standby - Sworn 376,537.24 347,750 236,716.27 336,350 363,400 51071 5%97%620,299.40 68% Total Buybacks 182,718.31 298,789 245,463.28 246,905 350,374 51080 17%83%149,982.94 82% Vacancy Factor 0.00 1,300,000- 0.00 0 1,310,000-59994 1%0%0.00 0% 57,965,848.94 59,684,538.55 67,794,117 47,308,954.23 67,750,615 72,121,138 Total Staffing 6%70% 100% Principal Paid 138,509.48 79,032 39,515.88 79,032 79,032 52968 0%100%0.00 50%

0.00 138,509.48 79,032 39,515.88 79,032 79,032 Total Debt Service 0%50% 100% Temporary Agency Svcs 32,818.68 65,703 51,199.81 59,912 10,000 51055 85-%91%0.00 78% Office Supplies 148,170.45 181,853 89,179.26 185,090 186,601 52060 3%102%120,209.87 49% Postage 41,422.70 63,458 32,219.34 50,970 63,058 52063 1-%80%43,861.31 51% Printing & Copying 174,594.87 248,750 72,081.81 246,616 246,725 52064 1-%99%101,862.69 29% Other Expense 39,269.90 35,570 16,015.59 30,530 28,370 52080 20-%86%18,587.01 45% Other General Expense 1,119.34 5,032 2,997.66 5,000 4,000 52082 21-%99%2,434.67 60% Misc Helicopter Expense 9,057.92 36,000 16,270.08 36,000 36,000 52088 0%100%29,885.51 45% Mileage Reimbursement 2,981.23 7,675 2,079.41 5,081 8,000 52090 4%66%1,705.52 27% Other Rentals 113,680.55 128,014 99,377.43 128,014 133,291 52110 4%100%115,882.97 78% Building Space - In-Kind 7,832.00 0 23,496.00 43,076 0 52113 0%0%0.00 0% Prof Development - Training 97,621.13 221,702 110,475.35 214,366 258,400 52130 17%97%63,088.59 50% Dues, Subscriptions & Certs 137,592.56 184,006 126,571.65 173,655 171,835 52140 7-%94%127,630.44 69% Advertising - Personnel 3,390.00 3,500 400.00 3,500 6,000 52162 71%100%3,365.00 11% Building and Yard Repairs 516,707.46 476,400 141,832.73 473,400 312,000 52170 35-%99%243,695.80 30% Vandalism Repair/Replacement 0.00 7,500 0.00 7,500 7,500 52173 0%100%0.00 0% Chamber of Commerce 50,000.00 50,000 37,500.00 50,000 50,000 52188 0%100%50,000.00 75% Pomona Econ Opp Ctr 75,000.00 75,000 0.00 75,000 75,000 52189 0%100%75,000.00 0% Community Programs 4,211.68 11,336 3,909.44 11,336 11,336 52190 0%100%2,018.71 34% Advertising 17,356.06 18,810 7,600.17 18,510 15,750 52191 16-%98%25,904.96 40% Performance/Artist Fee 7,089.74 18,150 5,434.00 12,700 32,500 52196 79%70%3,243.00 30% Public Relations/Info 1,494.98 0 0.00 0 0 52197 0%0%1,189.72 0% Janitorial Supplies 41,764.89 47,544 33,454.12 47,250 47,250 52210 1-%99%37,858.02 70% 5 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 12:23:32PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Playground Area/Equip 39,222.64 55,000 9,033.58 55,000 55,000 52262 0%100%28,654.42 16% Appraisal Services 0.00 7,000 0.00 1,500 1,500 52277 79-%21%0.00 0% City Code Update/Printing 7,781.00 12,000 5,313.00 7,757 12,000 52280 0%65%782.50 44% Special Programs 87,448.35 104,559 43,848.42 99,059 105,280 52282 1%95%52,141.67 42% Controllable Contract Services 2,186,977.24 3,509,583 1,613,555.37 3,129,557 3,554,673 52285 1%89%1,461,585.47 46% Auction Expenses 0.00 50 0.00 0 50 52286 0%0%0.00 0%
Meritorius Service
Awards 34,171.99 15,000 2,206.64 15,000 5,000 52291 67-%100%1,983.43 15% OES 49,742.82 0 0.00 0 0 52310 0%0%146,338.96 0%
Employee Relations Committee 24,061.38 25,000 1,969.60 20,000 25,000 52311 0%80%12,875.92 8% Outside Legal Services 187,465.05 286,000 46,479.03 230,000 345,000 52323 21%80%186,883.79 16% Radio Repairs 10,830.70 12,112 3,296.47 12,112 12,112 52330 0%100%12,107.01 27% Departmental Expense 18,926.04 1,503,325 13,193.27 1,523,325 491,505 52350 67-%101%6,501.10 1% Prisoner Meals 24,338.50 51,850 14,877.70 40,000 51,850 52354 0%77%22,600.06 29% Uniforms 1,079.49 2,956 2,143.91 2,956 3,700 52375 25%100%1,447.12 73% Vehicle Maintenance/Repair 0.00 3,000 0.00 3,000 3,000 52380 0%100%2,351.91 0% Equipment Maint/Repair 13,199.68 24,200 3,907.60 22,700 39,200 52381 62%94%29,275.72 16% Towing Non-City Veh 1,111.00 3,000 0.00 3,000 3,000 52385 0%100%2,235.00 0% Small Tools & Equipment 384,012.31 362,605 107,017.77 343,914 149,043 52402 59-%95%175,089.08 30% Computer Related Acquisitions 524,526.84 267,522 132,755.23 275,530 71,400 52403 73-%103%132,367.03 50% Helicopter Maintenance 55,950.00 102,700 70,891.77 102,700 77,700 52415 24-%100%60,301.63 69% Vehicle Expense-Outside Vendor 199,377.20 320,470 216,896.45 314,470 171,600 52425 46-%98%180,245.69 68% Other Supplies/Materials 46,507.51 73,825 37,521.46 81,825 118,525 52430 61%111%41,972.36 51% Supplies-Officers 82,188.82 208,100 34,592.23 208,100 60,100 52431 71-%100%52,240.04 17% Range Expense 122,932.10 117,000 110,628.19 117,000 117,000 52440 0%100%20,203.82 95% Small Equip-Special/Safety 0.00 8,400 182.00 1,000 8,400 52450 0%12%6,174.88 2% POST Training 108,996.66 87,000 72,281.81 77,000 110,000 52458 26%89%70,835.78 83% In-Service Training 110,327.19 169,225 113,957.30 174,000 169,000 52460 0%103%86,190.87 67% Other Training 0.00 0 0.00 8,500 0 52462 0%0%0.00 0%
Fitness For Duty 2,200.00 4,150 0.00 4,150 3,000 52466 28-%100%0.00 0% Extradition Expense 3,353.93 17,250 7,707.82 17,250 10,000 52470 42-%100%0.00 45% Fire Alarm Ex & Repair 183.22 1,847 16.53 1,847 1,847 52480 0%100%663.54 1% Swimming Pool Supplies 59,984.72 69,000 27,997.86 69,000 69,000 52491 0%100%54,786.81 41% Materials 0.00 3,000 0.00 3,000 0 52530 0%100%0.00 0%
Fingerprint Expense 18,424.00 16,750 7,644.00 24,250 24,250 52540 45%145%9,672.00 46% Physical/Mental Exams 39,903.00 35,350 13,712.00 33,350 38,500 52541 9%94%39,365.00 39% 6 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 12:23:32PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Recruitment Testing 10,099.94 14,000 9,958.75 14,000 14,000 52545 0%100%10,203.82 71% General Maint & Repairs 266,208.69 337,450 127,056.14 337,700 357,700 52580 6%100%226,407.89 38% O
ffice Equip Maint/Repair 28,967.34 51,479 13,579.81 47,976 49,600 52581 4-%93%25,975.39 26% Property Maintenance & Repairs 490.00 2,500 250.00 2,500 2,500 52585 0%100%490.00 10% Library Books 49,365.71 72,400 32,844.18 72,400 65,179 52610 10-%100%35,105.40 45% Serials 2,481.14 2,500 2,342.01 2,500 2,500 52615 0%100%2,439.89 94% Activity Program Supplies 109,270.19 219,234 139,992.94 191,837 355,829 52620 62%88%43,275.92 64% Art Registery 0.00 0 0.00 300 0 52621 0%0%0.00 0%
Recreation Trip Transportation 0.00 50,000 0.00 50,000 50,000 52623 0%100%0.00 0% Safety Supplies 0.00 750 0.00 750 750 52645 0%100%150.00 0% Canine Program 19,649.04 20,000 16,615.88 20,000 20,000 52650 0%100%26,035.79 83% Photographic Expense 0.00 3,000 0.00 3,000 0 52670 0%100%0.00 0% Uniform Related Expense 98,157.67 228,500 60,675.82 228,500 66,000 52675 71-%100%97,421.42 27% Police Commission Support 24,307.50 185,000 8,401.00 185,000 185,000 52691 0%100%15,150.00 5% Trees, Shrubs & Seeds 4,699.00 20,000 5,922.40 20,000 30,000 52720 50%100%1,295.44 30% Bed Linen & Supplies 5,181.02 18,200 14,908.34 21,200 18,200 52740 0%116%12,018.06 82% Equipment Rental 427.25 550 180.32 550 550 52800 0%100%0.00 33% Electronic Access 34,527.46 62,400 26,126.85 62,400 62,400 52840 0%100%19,924.00 42% Safety Training & Equip 4,174.64 11,457 4,032.24 11,457 11,700 52902 2%100%2,635.50 35% Weed Abatement 39,996.00 30,000 1,800.00 30,000 30,000 52920 0%100%24,700.00 6% Cont-Tree Trim CW Extrodinary 150,260.00 200,000 183,462.00 200,000 200,000 52927 0%100%93,010.00 92% Contract - Swim Operations 234,399.66 302,862 186,338.76 302,862 300,000 52929 1-%100%161,599.24 62% Contract - Bldg & Safety 2,770,769.74 850,000 569,619.60 850,000 885,000 52930 4%100%2,509,231.62 67% Contract - Tree Maint 456,150.00 304,000 96,782.50 304,000 304,000 52931 0%100%117,239.62 32% Contract - Landscape Maint 1,587,298.70 1,665,432 1,053,367.97 1,665,432 1,813,314 52932 9%100%1,585,217.19 63% Contract - Sweeping 46,999.64 0 0.00 0 0 52934 0%0%47,000.00 0% Contract - Security 425,494.97 815,895 487,367.37 803,395 773,217 52937 5-%98%288,036.50 60% Contract - Bldg Automation 37,425.00 89,976 37,926.00 89,976 90,076 52938 0%100%30,900.00 42% Abate Hazardous Buildings 62,828.95 51,983 15,968.27 60,000 60,000 52940 15%115%30,775.40 31% Contract - City Attorney 949,365.46 1,310,000 679,621.28 1,310,000 1,300,000 52945 1-%100%930,237.24 52% Community Outreach 0.00 147,746 27,975.00 50,000 75,000 58276 49-%34%0.00 19% Prior Year Expend Correction 0.00 0 6,408.00 0 0 59002 0%0%0.00 0% Contingency-General 0.00 152,145 6,860.36 0 250,000 59900 64%0%0.00 5% Section 115 Trustee 0.00 3,688,250 1,500,000.00 3,688,250 500,000 59930 86-%100%0.00 41% Catastrophic Event 0.00 300,000 0.00 300,000 300,000 59931 0%100%0.00 0% 7 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 12:23:32PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
10,301,771.73 13,387,394.23 20,572,541 8,902,104.65 19,825,343 15,783,366 T otal Controllable Exp 23-%43% 96% Off-Site Storage 5,884.84 8,000 3,471.33 6,200 7,500 52081 6-%78%5,103.45 43% Conf/Misc Exp-Dist 1 22,488.00 23,596 10,881.33 23,596 24,415 52101 3%100%20,726.00 46% Conf/Misc Exp-Dist 2 22,488.00 23,596 20,330.25 23,596 24,415 52102 3%100%20,726.00 86% Conf/Misc Exp-Dist 3 22,488.00 23,596 17,998.40 23,596 24,415 52103 3%100%20,726.00 76% Conf/Misc Exp-Dist 4 22,488.00 23,596 10,831.65 23,596 24,415 52104 3%100%20,726.00 46% Conf/Misc Exp-Dist 5 22,488.00 23,596 4,025.16 23,596 24,415 52105 3%100%20,726.00 17% Conf/Misc Exp-Dist 6 22,488.00 23,596 4,382.40 23,596 24,415 52106 3%100%20,726.00 19% Conf/Misc Exp-Mayor 26,545.00 27,853 23,519.35 27,853 28,820 52107 3%100%24,465.00 84% Dumping Fee 0.00 210,783 143,072.18 210,783 276,299 52111 31%100%33,377.89 68% Data Communications Lines 28,804.09 39,650 22,310.13 39,650 39,650 52150 0%100%30,218.12 56% Pub, Print Ord/Res/Legals 8,812.60 14,600 4,546.54 10,100 13,700 52160 6-%69%5,782.20 31% Audit Services 26,970.86 25,020 17,664.50 25,020 25,728 52180 3%100%29,499.80 71% Jail Booking Fees 0.00 1,000 0.00 1,000 1,000 52205 0%100%0.00 0% Insurance Premiums 0.00 20,205 20,205.00 20,205 0 52250 0%100%0.00 100% Required Contract Services 410,190.41 423,368 200,733.85 423,500 451,700 52274 7%100%195,577.38 47% Registrar Services 391,557.38 600,000 0.00 600,000 600,000 52275 0%100%0.00 0% Hazardous Matls Compliance 1,339.00 11,320 1,614.40 3,320 3,020 52298 73-%29%2,416.64 14% Regulatory Compliance 5,735.80 14,950 2,926.55 14,350 11,850 52299 21-%96%5,393.93 20% Humane Society Contract 1,519,310.00 1,500,000 1,156,655.36 1,400,000 1,650,000 52324 10%93%1,395,972.54 77% Medical Services 150,885.98 140,000 63,316.23 140,000 140,000 52360 0%100%71,837.90 45% Coroners Fees 0.00 4,000 0.00 4,000 4,000 52361 0%100%0.00 0% Fuel Expense 36,010.12 33,200 18,403.31 33,200 47,200 52370 42%100%25,963.53 55% Uniform Service 12,871.11 22,644 12,382.21 22,644 19,017 52390 16-%100%9,270.03 55% Tuition Reimbursement 12,310.82 38,810 4,710.56 34,644 35,000 52461 10-%89%13,689.14 12% Lease Equipment-Citywide 205,741.72 200,189 200,211.33 200,189 194,750 52572 3-%100%211,068.11 100% Fire Contract 33,490,372.00 37,034,038 27,775,529.10 37,034,038 36,629,479 52575 1-%100%33,135,538.00 75% Automation Lease 2,917.94 4,500 3,016.71 3,500 3,500 52576 22-%78%769.72 67% Automation-Maintenance 330,388.45 470,186 350,813.18 468,852 437,500 52588 7-%100%421,864.53 75% Bus Shelter Maintenance 0.00 16,033 0.00 16,033 36,000 52649 125%100%0.00 0% Election Expense 212.36 1,000 640.16 854 1,000 52690 0%85%658.50 64% Tri-City Mental Health 43,675.00 43,675 43,675.00 43,675 43,675 52771 0%100%43,675.00 100% Taxes - PBID 0.00 9,500 4,749.45 9,500 9,690 53222 2%100%0.00 50% 8 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 12:23:32PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Property Tax Admin Fee-SB2557 263,279.18 270,000 0.00 270,000 270,000 53915 0%100%253,777.48 0% Uncollectible
Accounts 36,218.77 20,000 17,751.15 20,000 10,000 58920 50-%100%10,403.09 89% Permit Refunds-Prior Year 15,344.89 2,000 20,101.00 21,051 0 59989 0%1,053%30,697.50 1,005% 36,081,375.48 37,160,306.32 41,348,100 30,180,467.77 41,245,737 41,136,568 Total Required Exp 1-%73% 100% Gas & Electricity 1,019,911.21 1,230,686 670,803.10 1,184,266 1,225,494 52070 0%96%1,199,782.52 55% Water 635,992.06 892,685 636,730.96 892,765 989,355 52071 11%100%853,149.68 71% Telephone Service Expense 93,813.88 126,822 70,536.27 126,667 0 52121 0%100%111,374.42 56% Desk Phone Expense 43,077.29 37,260 15,765.26 37,310 0 52123 0%100%27,301.16 42% Tel Moves/Changes/Equip 0.00 700 0.00 700 0 52126 0%100%0.00 0% Cellular Phones 71,820.30 187,186 115,623.58 187,148 0 52128 0%100%70,554.46 62% Air Cards 49,625.13 48,565 45,077.51 48,065 0 52151 0%99%43,296.56 93% 2,305,458.80 1,914,239.87 2,523,904 1,554,536.68 2,476,921 2,214,849 Total Utilities 12-%62% 98% Info Systems Allocation 1,548,269.00 2,008,201 1,342,527.02 2,008,201 2,744,777 52185 37%100%1,185,303.58 67% Claims Exp - Liab 2,237,876.00 2,781,014 1,854,009.04 2,781,014 2,762,869 52235 1-%100%2,582,304.00 67% Liab Admin Alloc 2,633,604.00 3,113,346 2,075,563.12 3,113,346 3,855,692 52245 24%100%2,002,606.60 67% Unempl Admin Alloc 6,765.00 6,951 4,633.44 6,951 7,443 52246 7%100%5,365.88 67% WC Admin Alloc 813,404.00 969,111 646,073.28 969,111 926,822 52247 4-%100%565,975.87 67% Fleet Operation 1,737,141.00 2,200,194 1,466,795.76 2,200,194 2,654,290 52420 21%100%1,514,484.00 67% Debt Svc Admin Alloc 29,993.13 0 0.00 0 0 53920 0%0%27,180.33 0% POB Allocation 12,326,221.00 12,725,449 9,540,122.40 12,725,449 12,142,290 53921 5-%100%5,647,987.00 75% 13,531,207.26 21,333,273.13 23,804,266 16,929,724.06 23,804,266 25,094,183 Total Alloc Costs & Self Ins 5%71% 100% Admin Svc Charge - Gen Svcs 102,796.00- 107,833- 53,916.50- 107,833- 101,724-59901 6-%100%0.00 50% Admin Svc Charge - Mayor/Cncl 125,795.00- 131,959- 65,979.50- 131,959- 24,830-59902 81-%100%118,007.00- 50% Admin Svc Charge - City Clerk 60,819.00- 63,799- 31,899.50- 63,799- 86,749-59903 36%100%57,054.00- 50% Admin Svc Charge - City Atty 0.00 0 0.00 0 0 59906 0%0%96,432.00- 0% Admin Svc Charge - HR 289,172.00- 303,341- 151,670.50- 303,341- 407,190-59907 34%100%271,268.00- 50% Admin Svc Charge - Finance 496,342.00- 520,662- 260,331.00- 520,662- 421,922-59911 19-%100%465,611.00- 50% Admin Svc Charge - Admin 183,917.00- 192,929- 96,464.50- 192,929- 297,432-59913 54%100%172,530.00- 50% Admin Svc Charge - Pub Works 413,818.00- 434,095- 217,047.50- 434,095- 467,723-59925 8%100%388,197.00- 50% 9 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 12:23:32PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1,569,099.00- 1,672,659.00- 1,754,618- 877,309.00- 1,754,618- 1,807,570-T otal Recovered Cost 3%0% 100% Building Improvements 72,151.46 31,545 3,544.55 31,545 0 66107 0%100%0.00 11% Furniture & Equipment 41,998.28 27,204 0.00 27,204 195,000 66180 617%100%20,092.30 0% Automobiles & Trucks 422,543.34 3,175,724 1,400,743.58 1,671,914 0 66182 0%53%441,931.23 44% Other Equipment 865,500.95 0 45,825.00 0 152,000 66189 0%0%31,524.76 0% Automation Acquisitions 29,824.06 39,825 14,558.69 15,000 285,000 66193 616%38%83,148.38 37% 576,696.67 1,432,018.09 3,274,298 1,464,671.82 1,745,663 632,000 Total Capital 81-%45% 53% Trsf to SGT - Street Trees 131,750.00 131,750 65,875.00 131,750 131,750 89913 0%100%131,750.00 50% Transfer To Fleet Repl 0.00 0 0.00 0 0 89920 0%0%289,029.00 0% Transfer To Equip Repl 397,047.37 1,294,125 100,000.00 1,294,125 200,000 89921 85-%100%100,000.00 8% Transfer to Capital Outlay 0.00 0 0.00 0 0 89922 0%0%111,908.96 0% Transfer to Debt Service 1,444,646.64 1,441,758 720,878.66 1,441,758 1,450,765 89923 1%100%1,420,641.76 50% Transfers To Other Funds 299,443.01 0 0.00 0 0 89930 0%0%201,632.00 0% Transfer To Sr Citizen Nutr 101,729.40 97,560 28,409.11 97,560 97,560 89935 0%100%90,721.22 29% TransfertoOtherFundsDONTUSE 0.00 0 0.00 0 0 89958 0%0%2,765.41 0% Transfer to CIP Project Fund 5,510,000.00 3,608,440 1,474,315.00 3,608,440 1,246,500 89987 65-%100%1,715,139.00 41% Transfer to Pension Oblig Bond 2,869,877.76 2,875,769 1,437,884.26 2,875,769 2,867,288 89988 0%100%2,874,357.76 50% 6,937,945.11 10,754,494.18 9,449,402 3,827,362.03 9,449,402 5,993,863 Total Transfer Out 37-%41% 100% 126,131,204.99 144,132,114.85 167,091,042 109,330,028.12 164,622,361 161,247,429 T otal Expense: 65 % 99 % 3-% Net: AL L DEPARTMENTS 18,805,891.18-13,358,346.38 7,193,966- 1,759,961- 39,895 13,261,874.90 10 City of Pomona 2024-25 Proposed Budget
1302 Mayor/Council 513,644 571,269 600,070 Personnel 307,343 330,995 351,991 Operating 168,315 186,429 197,310 Utilities 1,197 1,443 -
Alloc Costs 36,789 52,402 50,769
Total 513,644 571,269 600,070
Adm Svc Chg (125,795) (131,959) (24,830) Total 387,849 439,310 575,240
Department at a Glance
~ CITY COUNCIL ~

SERVICES PROVIDEDEXPENSE BY DIVISION / FUND
Mayor/Council

GENERAL FUND EXPENSE BY CATEGORY
2022-23
Actual
2023-24
Budget
2024-25
Proposed
2022-23
Actual
2023-24
Budget
2024-25
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
59%
33%
0%8%
2021 2022 2023 2024 2025
7 7 7 7 7
5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 5:17:07PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1302 Mayor/Council
80881 5,000.00 0.00 0 0.00 0 0T rnsf frm American Rescue Plan 0% 0% 0% 05,000.00 0.00 0 0.00 0All Transfers In 0% 0% 0 %
5,000.00 0.00 0.00 0.00 0% 0 0% 0 0 %T otal Revenue
Earnings & Benefits 307,342.80 330,995 229,679.39 297,071 348,391 51012 5%90%298,886.56 69% T
otal Buybacks 0.00 0 0.00 0 3,600 51080 0%0%0.00 0%
298,886.56 307,342.80 330,995 229,679.39 297,071 351,991 Total Staffing 6%69% 90% Controllable Contract Services 4,400.00 15,000 17,600.00 17,600 20,000 52285 33%117%29,898.95 117% Departmental Expense 2,312.22 2,000 2,000.00 2,000 2,000 52350 0%100%44.09 100% Small Tools & Equipment 130.02 0 0.00 0 0 52402 0%0%0.00 0% 29,943.04 6,842.24 17,000 19,600.00 19,600 22,000 Total Controllable Exp 29%115% 115% Conf/Misc Exp-Dist 1 22,488.00 23,596 10,881.33 23,596 24,415 52101 3%100%20,726.00 46% Conf/Misc Exp-Dist 2 22,488.00 23,596 20,330.25 23,596 24,415 52102 3%100%20,726.00 86% Conf/Misc Exp-Dist 3 22,488.00 23,596 17,998.40 23,596 24,415 52103 3%100%20,726.00 76% Conf/Misc Exp-Dist 4 22,488.00 23,596 10,831.65 23,596 24,415 52104 3%100%20,726.00 46% Conf/Misc Exp-Dist 5 22,488.00 23,596 4,025.16 23,596 24,415 52105 3%100%20,726.00 17% Conf/Misc Exp-Dist 6 22,488.00 23,596 4,382.40 23,596 24,415 52106 3%100%20,726.00 19% Conf/Misc Exp-Mayor 26,545.00 27,853 23,519.35 27,853 28,820 52107 3%100%24,465.00 84% 148,821.00 161,473.00 169,429 91,968.54 169,429 175,310 Total Required Exp 3%54% 100% Desk Phone Expense 708.81 793 264.02 793 0 52123 0%100%457.20 33% Cellular Phones 488.49 650 373.40 650 0 52128 0%100%527.04 57% 984.24 1,197.30 1,443 637.42 1,443 0 Total Utilities 0%44% 100% Info Systems Allocation 0.00 0 0.00 0 0 52185 0%0%13,925.38 0% Claims Exp - Liab 0.00 16,021 12,015.72 16,021 18,541 52235 16%100%0.00 75% POB Allocation 36,789.00 36,381 27,285.75 36,381 32,228 53921 11-%100%32,510.00 75% 1 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 5:17:07PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
46,435.38 36,789.00 52,402 39,301.47 52,402 50,769 T otal Alloc Costs & Self Ins 3-%75% 100% 525,070.22 513,644.34 571,269 381,186.82 539,945 600,070 T otal Expense: 67 % 95 % 5% Net: Mayor/Council 381,186.82-520,070.22- 571,269- 539,945- 600,070-513,644.34- 2 This Page Intentionally Left Blank
City of Pomona 2024-25 Proposed Budget

EXPENSE BY DIVISION / FUND
Administration
1301 City Manager 893,798 1,981,006 1,464,119 1303 Economic Development 103,272 232,251 159,846 1304 Gov & Comm Affairs - - - 997,070 2,213,257 1,623,965
Other Funds
188 CalVIP Grant 196,784 4,948,155 1,574,390 230 Vehicle Parking District 592,272 920,806 812,703

GENERAL FUND EXPENSE BY CATEGORY
Personnel 742,551 1,586,752 1,102,829 Operating 13,036 308,502 139,075 Utilities 6,015 6,537 - Alloc Costs 235,468 299,966 382,061 Total 997,070 2,201,757 1,623,965
Adm Svc Chg (183,917) (192,929) (297,432) Total 813,153 2,008,828 1,326,533
~ ADMINISTRATION ~

SERVICES PROVIDED
Department at a Glance
2024-25
Proposed
2022-23
Actual
2023-24
Budget
2022-23
Actual
2023-24
Budget
2024-25
Proposed
DEPT STAFFING - All Funds
OPERATIONS - General Fund
The City Manager serves as the Chief Administrative Officer of city government and, as such, is responsible to the City Council for the efficient and effective administration of City functions. The City Manager also serves as the Executive Director for the Successor Agency to the former Pomona Redevelopment Agency, and the Pomona Financing Authority. The City Administration staff formulates policy and budgetary recommendations for City Council action and implements Council directives. The Department coordinates City Council activities with other governmental agencies and outside organizations. The Department also oversees the newly established Office of Violence Prevention and Neighborhood Wellbeing. 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
68%
9%
0%
23%
2021 2022 2023 2024 2025
6 6 6 8 11
5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 5:10:54PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1301 City Manager
80881 4,500.00 0.00 0 0.00 0 0T rnsf frm American Rescue Plan 0% 0% 0% 04,500.00 0.00 0 0.00 0All Transfers In 0% 0% 0 %
4,500.00 0.00 0.00 0.00 0% 0 0% 0 0 %T otal Revenue
Earnings & Benefits 6 11,945.26 1,353,070 878,791.61 1,289,610 954,058 51012 29-%95%566,396.10 65% Hourly 3,665.03 24,271 17,591.27 23,000 0 51040 0%95%0.00 72% Retirement/Termination Payout 0.00 68,840 68,839.94 68,840 0 51059 0%100%0.00 100% Total Buybacks 38,463.58 43,500 41,374.06 41,192 47,300 51080 9%95%27,794.06 95% 594,190.16 654,073.87 1,489,681 1,006,596.88 1,422,642 1,001,358 Total Staffing 33-%68% 95% Office Supplies 780.23 1,357 571.10 1,500 1,500 52060 11%111%322.23 42% Postage 56.63 100 10.59 100 100 52063 0%100%7.57 11%
Printing & Copying 109.62 2,593 152.95 2,450 1,000 52064 61-%94%84.51 6% Prof Development - Training 2,024.06 5,000 3,642.10 5,000 10,000 52130 100%100%5,042.37 73% Dues, Subscriptions & Certs 2,804.90 5,800 3,018.01 5,800 5,800 52140 0%100%2,894.70 52% Departmental Expense 681.86 1,000 4,851.76 1,000 1,500 52350 50%100%330.14 485% Small Tools & Equipment 303.09 500 104.70 500 500 52402 0%100%126.77 21% Computer Related Acquisitions 5,491.05 27,950 20,581.09 27,950 0 52403 0%100%21.65 74% Other Supplies/Materials 447.70 1,000 423.77 1,000 0 52430 0%100%455.13 42% Office Equip Maint/Repair 144.35 3,721 2,218.62 3,721 0 52581 0%100%75.53 60% Community Outreach 0.00 147,746 27,975.00 50,000 75,000 58276 49-%34%0.00 19% 9,360.60 12,843.49 196,767 63,549.69 99,021 95,400 Total Controllable Exp 52-%32% 50% Telephone Service Expense 2,253.20 2,254 1,852.79 2,254 0 52121 0%100%2,246.84 82% Desk Phone Expense 1,316.38 1,233 490.32 1,233 0 52123 0%100%849.09 40% Cellular Phones 2,445.50 2,550 1,313.50 2,550 0 52128 0%100%1,310.13 52% Air Cards 0.00 500 0.00 0 0 52151 0%0%141.91 0%
4,547.97 6,015.08 6,537 3,656.61 6,037 0 Total Utilities 0%56% 92% Info Systems Allocation 37,755.00 36,404 27,302.94 36,404 52,125 52185 43%100%10,428.39 75% Claims Exp - Liab 34,302.00 66,589 49,941.72 66,589 54,360 52235 18-%100%0.00 75% 1 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 5:10:54PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Liab Admin Alloc 59,756.00 71,714 53,785.44 71,714 1 12,862 52245 57%100%53,071.51 75% Unempl Admin Alloc 156.00 162 121.50 162 220 52246 36%100%146.15 75% WC Admin Alloc 18,722.00 22,562 16,921.44 22,562 25,471 52247 13%100%15,147.97 75% Fleet Operation 858.00 8,302 6,226.47 8,302 3,160 52420 62-%100%1,204.00 75% POB Allocation 69,317.00 70,788 53,091.00 70,788 119,163 53921 68%100%53,647.00 75% 133,645.02 220,866.00 276,521 207,390.51 276,521 367,361 Total Alloc Costs & Self Ins 33%75% 100% Automobiles & Trucks 0.00 11,500 11,394.69 11,395 0 66182 0%99%0.00 99%

0.00 0.00 11,500 11,394.69 11,395 0 Total Capital 0%99% 99% 741,743.75 893,798.44 1,981,006 1,292,588.38 1,815,616 1,464,119 T otal Expense: 65 % 92 % 26-% Net: City Manager 1,292,588.38-737,243.75- 1,981,006- 1,815,616- 1,464, 119-893,798.44- 2 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 5:10:54PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1303 Economic Development
80881 500.00 0.00 0 0.00 0 0T rnsf frm American Rescue Plan 0% 0% 0% 0500.00 0.00 0 0.00 0All Transfers In 0% 0% 0 %
500.00 0.00 0.00 0.00 0% 0 0% 0 0 %T otal Revenue
Earnings & Benefits 86,385. 11 94,741 62,951.28 94,741 99,101 51012 5%100%82,683.32 66% Total Buybacks 2,092.22 2,330 2,108.54 2,109 2,370 51080 2%91%1,552.40 90% 84,235.72 88,477.33 97,071 65,059.82 96,850 101,471 Total Staffing 5%67% 100% Printing & Copying 192.32 250 15.06 250 268 52064 7%100%13.91 6% Prof Development - Training 0.00 3,000 0.00 3,000 3,000 52130 0%100%750.00 0% Dues, Subscriptions & Certs 0.00 8,385 0.00 0 0 52140 0%0%0.00 0% Controllable Contract Services 0.00 99,700 30,030.00 47,190 40,000 52285 60-%47%0.00 30% Departmental Expense 0.00 100 0.00 100 107 52350 7%100%0.00 0% Office Equip Maint/Repair 0.00 300 0.00 300 300 52581 0%100%0.00 0% 763.91 192.32 111,735 30,045.06 50,840 43,675 Total Controllable Exp 61-%27% 46% Info Systems Allocation 1,445.00 1,380 1,035.00 1,380 1,548 52185 12%100%1,703.01 75% Liab Admin Alloc 2,287.00 2,714 2,035.44 2,714 3,247 52245 20%100%1,956.18 75% Unempl Admin Alloc 6.00 6 4.50 6 6 52246 0%100%4.91 75% WC Admin Alloc 717.00 854 640.44 854 733 52247 14-%100%558.94 75% POB Allocation 10,147.00 18,491 13,868.28 18,491 9,166 53921 50-%100%7,766.00 75% 11,989.04 14,602.00 23,445 17,583.66 23,445 14,700 Total Alloc Costs & Self Ins 37-%75% 100% 96,988.67 103,271.65 232,251 112,688.54 171,135 159,846 T otal Expense: 49 % 74 % 31-% Net: Economic Development 1 12,688.54-96,488.67- 232,251- 171,135- 159,846-103,271.65- 3 City of Pomona 2024-25 Proposed Budget

EXPENSE BY DIVISION / FUND
0301 City Clerk 675,465 1,040,633 1,104,446 0302 Election Activities 398,789 609,850 609,100 0303 Passport Program - - - 0304 Redistricting Program 3,047 12,000 700 1,077,302 1,662,483 1,714,246

GENERAL FUND EXPENSE BY CATEGORY
Personnel 503,388 775,113 822,203 Operating 469,840 747,700 732,200 Utilities 911 1,543 - Alloc Costs 103,163 138,127 159,843 Total 1,077,302 1,662,483 1,714,246
Adm Svc Chg (60,819) (63,799) (86,749) Total 1,016,483 1,598,684 1,627,497
2022-23
Actual
Department at a Glance
OPERATIONS - General Fund DEPT STAFFING - All Funds
2023-24
Budget
~ CITY CLERK ~

SERVICES PROVIDED
City Clerk
2024-25
Proposed
2022-23
Actual
2023-24
Budget
2024-25
Proposed
The City Clerk’s Office provides Legislative Services, Records Management, and Election Services in compliance with State and municipal requirements. The City Clerk ensures that all documents certifying City Council actions are preserved and maintained as the official records of the City of Pomona, and are accessible to the public. The City Clerk also compiles the City Council Meeting Agenda, verifies that legal notices have been posted or published, and maintains indexes of Minutes, Ordinances, and Resolutions adopted by the legislative body.

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

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

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

Personnel
Operating
Utilities
Alloc Costs
48%
43%
0%
9%
2021 2022 2023 2024 2025
4 4 4 4
6 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 4:35:40PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0300 All City Clerk
40380 980.00 4,053.61 8,300 10,207.75 10,300 8,300All Other Revenues 123% 124% 0% 8,300980.00 4,053.61 8,300 10,207.75 10,300All Cha
rges for Services 0% 124% 0 %
80881 15,000.00 0.00 0 0.00 0 0Trnsf frm American Rescue Plan 0% 0% 0% 015,000.00 0.00 0 0.00 0All Transfers In 0% 124% 0 %
15,980.00 4,053.61 8,300.00 10,207.75 0% 10,300 124% 8,300 0 %T otal Revenue Earnings & Benefits 496,986.66 758,551 405,527.82 697,289 797,827 51012 5%92%476,360.58 53% All Overtime - Non Sworn 6,400.87 8,000 5,512.95 8,000 8,000 51030 0%100%226.23 69% Retirement/
Termination Payout 0.00 0 0.00 0 0 51059 0%0%1,533.55 0% Total Buybacks 0.00 8,562 12,007.11 12,008 16,376 51080 91%140%0.00 140% 478,120.36 503,387.53 775,113 423,047.88 717,297 822,203 Total Staffing 6%55% 93% Office Supplies 4,725.58 6,500 3,226.41 6,000 6,000 52060 8-%92%2,955.10 50% Postage 144.92 500 97.74 150 500 52063 0%30%132.73 20%
Printing & Copying 1,012.57 1,350 21.67 1,100 1,100 52064 19-%81%195.52 2% Other Expense 263.13 500 233.33 500 600 52080 20%100%0.00 47% Mileage Reimbursement 400.00 1,000 445.00 850 1,000 52090 0%85%0.00 45% Prof Development - Training 9,624.42 9,000 5,777.77 8,593 11,000 52130 22%95%1,991.27 64% Dues, Subscriptions & Certs 1,449.94 3,000 1,275.00 2,170 3,000 52140 0%72%1,734.97 43% City Code Update/Printing 7,781.00 12,000 5,313.00 7,757 12,000 52280 0%65%782.50 44% Controllable Contract Services 39,529.49 72,900 50,967.63 72,493 72,000 52285 1-%99%134,244.60 70% Small Tools & Equipment 0.00 7,058 7,057.74 7,058 7,000 52402 1-%100%0.00 100% Computer Related Acquisitions 1,628.82 3,192 0.00 0 0 52403 0%0%1,643.71 0% Office Equip Maint/Repair 4,509.48 5,200 2,074.79 5,200 5,000 52581 4-%100%3,477.60 40% Contract - City Attorney 0.00 10,000 0.00 10,000 0 52945 0%100%0.00 0% 147,158.00 71,069.35 132,200 76,490.08 121,871 119,200 Total Controllable Exp 10-%58% 92% Pub, Print Ord/Res/Legals 7,000.88 11,000 3,856.69 5,000 8,500 52160 23-%45%3,871.87 35% Registrar Services 391,557.38 600,000 0.00 600,000 600,000 52275 0%100%0.00 0% Tuition Reimbursement 0.00 3,500 3,500.00 3,500 3,500 52461 0%100%0.00 100% Election Expense 212.36 1,000 640.16 854 1,000 52690 0%85%658.50 64% 1 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 4:35:40PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
4,530.37 398,770.62 615,500 7,996.85 609,354 613,000 T otal Required Exp 0%1% 99% Desk Phone Expense 911.37 793 339.46 0 0 52123 0%0%587.83 43% Cellular Phones 0.00 750 368.29 750 0 52128 0%100%0.00 49% 587.83 911.37 1,543 707.75 750 0 Total Utilities 0%46% 49% Info Systems Allocation 13,152.00 23,697 15,798.00 23,697 26,258 52185 11%100%15,915.05 67% Claims Exp - Liab 0.00 0 0.00 0 0 52235 0%0%1,202.00 0% Liab Admin Alloc 22,873.00 31,888 21,258.64 31,888 48,715 52245 53%100%18,391.84 67% Unempl Admin Alloc 59.00 72 48.00 72 95 52246 32%100%51.01 67% WC Admin Alloc 7,167.00 10,033 6,688.64 10,033 10,994 52247 10%100%5,249.71 67% POB Allocation 59,912.00 72,437 54,327.78 72,437 73,781 53921 2%100%37,496.00 75% 78,305.61 103,163.00 138,127 98,121.06 138,127 159,843 Total Alloc Costs & Self Ins 16%71% 100% 708,702.17 1,077,301.87 1,662,483 606,363.62 1,587,399 1,714,246 T otal Expense: 36 % 95 % 3% Net: All City Clerk 596,155.87-692,722.17- 1,654,183- 1,577,099- 1,705,946-1,073,248.26- 2 Line Item
Details by
Division
3 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 4:37:49PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0301 City Clerk
40380 580.00 98.00 300 7.75 100 300All Other Revenues 3% 33% 0% 300580.00 98.00 300 7.75 100All Cha
rges for Services 0% 33% 0 %
80881 11,250.00 0.00 0 0.00 0 0Trnsf frm American Rescue Plan 0% 0% 0% 011,250.00 0.00 0 0.00 0All Transfers In 0% 33% 0 %
11,830.00 98.00 300.00 7.75 0% 100 33% 300 0 %T otal Revenue Earnings & Benefits 496,986.66 758,551 405,527.82 697,289 797,827 51012 5%92%416,867.09 53% All Overtime - Non Sworn 6,400.87 8,000 5,512.95 8,000 8,000 51030 0%100%226.23 69% Retirement/
Termination Payout 0.00 0 0.00 0 0 51059 0%0%383.39 0%
Total Buybacks 0.00 8,562 12,007.11 12,008 16,376 51080 91%140%0.00 140% 417,476.71 503,387.53 775,113 423,047.88 717,297 822,203 Total Staffing 6%55% 93% Office Supplies 4,725.58 6,000 3,226.41 6,000 6,000 52060 0%100%2,955.10 54% Postage 144.92 500 97.74 150 500 52063 0%30%132.73 20%
Printing & Copying 993.73 1,000 16.06 1,000 1,000 52064 0%100%81.91 2% Other Expense 263.13 500 233.33 500 600 52080 20%100%0.00 47% Mileage Reimbursement 400.00 1,000 445.00 850 1,000 52090 0%85%0.00 45% Prof Development - Training 9,624.42 9,000 5,777.77 8,593 11,000 52130 22%95%1,991.27 64% Dues, Subscriptions & Certs 1,449.94 3,000 1,275.00 2,170 3,000 52140 0%72%1,734.97 43% City Code Update/Printing 7,781.00 12,000 5,313.00 7,757 12,000 52280 0%65%782.50 44% Controllable Contract Services 38,919.49 71,900 50,967.63 71,883 71,300 52285 1-%100%21,568.00 71% Small Tools & Equipment 0.00 7,058 7,057.74 7,058 7,000 52402 1-%100%0.00 100% Computer Related Acquisitions 1,628.82 3,192 0.00 0 0 52403 0%0%1,643.71 0% Office Equip Maint/Repair 4,509.48 5,200 2,074.79 5,200 5,000 52581 4-%100%3,477.60 40% 34,367.79 70,440.51 120,350 76,484.47 111,161 118,400 Total Controllable Exp 2-%64% 92% Pub, Print Ord/Res/Legals 0.00 2,000 0.00 0 500 52160 75-%0%640.15 0% Tuition Reimbursement 0.00 3,500 3,500.00 3,500 3,500 52461 0%100%0.00 100% Election Expense 0.00 0 0.00 0 0 52690 0%0%64.76 0%
704.91 0.00 5,500 3,500.00 3,500 4,000 Total Required Exp 27-%64% 64% 4 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 4:37:49PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Desk Phone Expense 9 11.37 793 339.46 0 0 52123 0%0%587.83 43% Cellular Phones 0.00 750 368.29 750 0 52128 0%100%0.00 49% 587.83 911.37 1,543 707.75 750 0 Total Utilities 0%46% 49% Info Systems Allocation 13,152.00 23,697 15,798.00 23,697 26,258 52185 11%100%15,915.05 67% Claims Exp - Liab 0.00 0 0.00 0 0 52235 0%0%1,202.00 0% Liab Admin Alloc 22,873.00 31,888 21,258.64 31,888 48,715 52245 53%100%18,391.84 67% Unempl Admin Alloc 59.00 72 48.00 72 95 52246 32%100%51.01 67% WC Admin Alloc 7,167.00 10,033 6,688.64 10,033 10,994 52247 10%100%5,249.71 67% POB Allocation 57,475.00 72,437 54,327.78 72,437 73,781 53921 2%100%37,496.00 75% 78,305.61 100,726.00 138,127 98,121.06 138,127 159,843 Total Alloc Costs & Self Ins 16%71% 100% 531,442.85 675,465.41 1,040,633 601,861.16 970,835 1,104,446 T otal Expense: 58 % 93 % 6% Net: City Clerk 601,853.41-519,612.85- 1,040,333- 970,735- 1,104,146-675,367.41- 5 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 4:37:49PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0302 Election
Activities
40380 400.00 3,955.61 8,000 10,200.00 10,200 8,000All Other Revenues 128% 128% 0% 8,000400.00 3,955.61 8,000 10,200.00 10,200All Cha
rges for Services 0% 128% 0 %
400.00 3,955.61 8,000.00 10,200.00 0% 10,200 128% 8,000 0 %T otal Revenue Office Supplies 0.00 500 0.00 0 0 52060 0%0%0.00 0%
Printing & Copying 18.84 350 5.61 100 100 52064 71-%29%52.51 2%

52.51 18.84 850 5.61 100 100 T
otal Controllable Exp 88-%1% 12%
Pub, Print Ord/Res/Legals 7,000.88 8,000 3,856.69 5,000 8,000 52160 0%63%600.00 48% Registrar Services 391,557.38 600,000 0.00 600,000 600,000 52275 0%100%0.00 0% Election Expense 212.36 1,000 640.16 854 1,000 52690 0%85%593.74 64% 1,193.74 398,770.62 609,000 4,496.85 605,854 609,000 Total Required Exp 0%1% 99% 1,246.25 398,789.46 609,850 4,502.46 605,954 609,100 T otal Expense: 1 % 99 % 0% Net: Election Activities 5,697.54 846.25- 601,850- 595,754- 601,100-394,833.85- 6 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 4:37:49PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0304 Redistricting Program
80881 3,750.00 0.00 0 0.00 0 0T rnsf frm American Rescue Plan 0% 0% 0% 03,750.00 0.00 0 0.00 0All Transfers In 0% 0% 0 %
3,750.00 0.00 0.00 0.00 0% 0 0% 0 0 %T otal Revenue
Earnings & Benefits 0.00 0 0.00 0 0 51012 0%0%59,493.49 0% Retirement/
Termination Payout 0.00 0 0.00 0 0 51059 0%0%1,150.16 0% 60,643.65 0.00 0 0.00 0 0 Total Staffing 0%0% 0%
Printing & Copying 0.00 0 0.00 0 0 52064 0%0%54.87 0%
Controllable Contract Services 610.00 1,000 0.00 610 700 52285 30-%61%112,676.60 0% Contract - City Attorney 0.00 10,000 0.00 10,000 0 52945 0%100%0.00 0% 112,731.47 610.00 11,000 0.00 10,610 700 Total Controllable Exp 94-%0% 96% Pub, Print Ord/Res/Legals 0.00 1,000 0.00 0 0 52160 0%0%2,631.72 0% 2,631.72 0.00 1,000 0.00 0 0 Total Required Exp 0%0% 0% POB Allocation 2,437.00 0 0.00 0 0 53921 0%0%0.00 0%

0.00 2,437.00 0 0.00 0 0 Total Alloc Costs & Self Ins 0%0% 0% 176,006.84 3,047.00 12,000 0.00 10,610 700 T otal Expense: 0 % 88 % 94-% Net: Redistricting Program 0.00 172,256.84- 12,000- 10,610- 700-3,047.00- 7 City of Pomona 2024-25 Proposed Budget

EXPENSE BY DIVISION / FUND
Human Resources / Risk Mgmt
0701 Personnel Services 1,641,248 2,172,733 2,206,488 Personnel 977,038 1,135,681 1,256,014 General Fund Total 1,641,248 2,172,733 2,206,488 Operating 444,837 770,689 637,800 Utilities 1,418 1,762 -
Self Insurance Funds - Operations Alloc Costs 217,956 264,601 312,674 1351 Workers Compensation 124,799 (145,374) - Capital - - - 1352 Liability (377,162) 188,527 - Total 1,641,248 2,172,733 2,206,488 1353 Unemployment 19,569 80,545 80,000 Adm Svc Chg (289,172) (303,341) (407,190) Dept Total (232,794) 123,698 80,000 Total 1,352,076 1,869,392 1,799,298 Recovered Costs - - - SIF - Operations Total (232,794) 123,698 80,000 Self Insurance Funds - Claims
F671 Workers Compensation 1,853,942 3,000,000 3,000,000 F672 Liability (3,118,579) 2,800,000 2,800,000 F673 Unemployment 19,562 80,000 80,000 SIF - Claims Total (1,245,075) 5,880,000 5,880,000 ~ HUMAN RESOURCES / RISK MANAGEMENT ~
2024-25
Proposed
2024-25
Proposed
Department at a Glance
2022-23
Actual

GENERAL FUND EXPENSE BY CATEGORY
2023-24
Budget
2022-23
Actual
2023-24
Budget
OPERATIONS - General Fund
DEPT STAFFING -All Funds
Personnel
Operating
Utilities
Alloc Costs
57%
29%
0%
14%
0%
Capital
2021 2022 2023 2024 2025
9 9 9 11 12
City of Pomona 2024-25 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 Manage ment preserves and protects the assets of the City, analyzes and obtains insurance coverages, administers the safety, workers’ comp ensation and liability claims programs, and oversees emergency preparedness citywide. Human Resources supports and partners with other City departments to achieve the ov erall 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 exc ess 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 subrogation programs.

Fund 668 – Program 1352–Liability
The Risk Management Liability Program manages and oversees tort liability claims filed against the City and related litigation, with the assistance of a third party administrator. Through this fund, the 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 prevention, 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 insurance claims submitted to the State Employment Development D epartment (EDD). Human Resources contracts with a third party administrator to administer the unemployment insurance program.
5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 5:12:47PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0701 Personnel Services
40380 43,691.44 960.00 0 42.00 18 0All Other Revenues 0% 0% 0% 043,691.44 960.00 0 42.00 18All Cha
rges for Services 0% 0% 0 %
80881 182,577.56 49,742.82 0 0.00 0 0Trnsf frm American Rescue Plan 0% 0% 0% 0182,577.56 49,742.82 0 0.00 0All Transfers In 0% 0% 0 % 226,269.00 50,702.82 0.00 42.00 0% 18 0% 0 0 %T otal Revenue Earnings & Benefits 787,880.54 988,770 680,023.80 988,770 1,147,440 51012 16%100%739,437.72 69% All Overtime - Non Sworn 1,642.47 3,000 1,138.47 3,000 3,000 51030 0%100%2,736.73 38% Hourly 108,484.14 137,029 38,877.32 87,029 81,081 51040 41-%64%105,2

11.89 28%
Retirement/Termination Payout 69,479.53 0 25,413.64 25,414 0 51059 0%0%0.00 0% Total Buybacks 9,550.97 6,882 7,548.46 7,549 24,493 51080 256%110%7,474.54 110% 854,860.88 977,037.65 1,135,681 753,001.69 1,111,762 1,256,014 Total Staffing 11%66% 98% Office Supplies 7,025.86 7,000 4,287.09 7,000 7,000 52060 0%100%6,800.12 61% Postage 893.63 1,500 324.50 1,500 1,000 52063 33-%100%1,762.45 22% Printing & Copying 167.62 1,500 79.25 1,500 1,000 52064 33-%100%241.49 5% Mileage Reimbursement 566.98 600 501.11 600 800 52090 33%100%0.00 84% Prof Development - Training 8,908.44 15,000 12,069.24 15,000 15,000 52130 0%100%1,058.00 80% Dues, Subscriptions & Certs 4,934.01 5,200 5,079.74 5,200 6,500 52140 25%100%3,495.00 98% Advertising - Personnel 3,390.00 3,500 400.00 3,500 6,000 52162 71%100%3,365.00 11% Special Programs 438.64 1,000 753.00 1,000 6,000 52282 500%100%0.00 75% Controllable Contract Services 63,668.20 420,000 78,876.75 170,000 360,000 52285 14-%40%83,334.00 19% Meritorius Service Awards 34,171.99 15,000 2,206.64 15,000 5,000 52291 67-%100%1,983.43 15% OES 49,742.82 0 0.00 0 0 52310 0%0%146,338.96 0%
Employee Relations Committee 24,061.38 25,000 1,969.60 20,000 25,000 52311 0%80%12,875.92 8% Outside Legal Services 166,964.56 170,000 18,839.25 140,000 140,000 52323 18-%82%160,172.95 11% Small Tools & Equipment 17,518.28 17,000 0.00 17,000 2,000 52402 88-%100%8,427.83 0% Computer Related Acquisitions 7,838.87 8,184 4,543.27 8,184 0 52403 0%100%3,319.78 56% In-Service Training 1,537.31 14,000 669.86 14,000 14,000 52460 0%100%375.00 5% Fitness For Duty 2,200.00 4,150 0.00 4,150 3,000 52466 28-%100%0.00 0% Fingerprint Expense 8,292.00 7,500 3,133.00 5,000 5,000 52540 33-%67%7,337.00 42% 1 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 5:12:47PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Physical/Mental Exams 32,143.00 20,850 10,412.00 18,850 20,000 52541 4-%90%33,045.00 50% Recruitment
Testing 7,873.91 12,000 8,595.93 12,000 12,000 52545 0%100%7,301.55 72% Office Equip Maint/Repair 999.46 1,500 416.92 1,500 1,500 52581 0%100%735.30 28% 481,968.78 443,336.96 750,484 153,157.15 460,984 630,800 Total Controllable Exp 16-%20% 61% Insurance Premiums 0.00 20,205 20,205.00 20,205 0 52250 0%100%0.00 100% Tuition Reimbursement 1,500.00 0 0.00 0 7,000 52461 0%0%1,500.00 0% 1,500.00 1,500.00 20,205 20,205.00 20,205 7,000 Total Required Exp 65-%100% 100% Desk Phone Expense 1,417.67 1,762 528.02 1,762 0 52123 0%100%914.35 30% 914.35 1,417.67 1,762 528.02 1,762 0 Total Utilities 0%30% 100% Info Systems Allocation 72,336.00 69,491 52,118.19 69,491 92,481 52185 33%100%35,807.41 75% Claims Exp - Liab 0.00 1,783 1,337.22 1,783 2,871 52235 61%100%14,949.00 75% Liab Admin Alloc 38,315.00 74,555 55,916.19 74,555 90,580 52245 21%100%28,417.53 75% Unempl Admin Alloc 100.00 168 126.00 168 177 52246 5%100%78.47 75% WC Admin Alloc 12,005.00 23,457 17,592.75 23,457 20,442 52247 13-%100%8,111.31 75% POB Allocation 95,200.00 95,147 71,360.28 95,147 106,123 53921 12%100%72,172.00 75% 159,535.72 217,956.00 264,601 198,450.63 264,601 312,674 Total Alloc Costs & Self Ins 18%75% 100% Furniture & Equipment 0.00 0 0.00 0 0 66180 0%0%16,988.60 0% 16,988.60 0.00 0 0.00 0 0 Total Capital 0%0% 0%
1,515,768.33 1,641,248.28 2,172,733 1,125,342.49 1,859,314 2,206,488 T otal Expense: 52 % 86 % 2% Net: Personnel Services 1,125,300.49-1,289,499.33- 2,172,733- 1,859,296- 2,206,488-1,590,545.46- 2 City of Pomona 2024-25 Proposed Budget
Finance
1101 Finance Admin 586,943 627,590 639,081 Personnel 1,946,560 2,052,201 2,119,894 1110 Accounting 618,188 636,252 597,908 Operating 222,790 309,557 283,593 1120 Payroll 529,133 347,351 462,316 Utilities 4,571 4,590 - 1150 Purchasing Services 340,466 555,186 438,507 Alloc Costs 449,074 419,603 408,893 1160 Revenue Management 587,964 631,072 674,568 Trans Out - - - Dept Total 2,662,694 2,797,451 2,812,380 Capital 39,698 11,500 - Internal Service Funds - Printing and Mail Services Total 2,662,694 2,797,451 2,812,380 1140 Printing Services 14,331 18,576 18,544 Adm Svc Chg (496,342) (520,662) (421,922) 1145 Mail Services 21,611 23,131 39,870 Total 2,166,352 2,276,789 2,390,458 Sub - Total 35,942 41,707 58,414 Recovered Costs (35,341) (41,475) (58,414) Total 601 232 -
Special Revenue Funds
F191 American Rescue Plan 4,869,599 39,291,280 17,599,018 Enterprise Funds
8121 Utility Billing- Revenue Mgmt 1,239,953 992,662 1,384,993 2022-23
Actual
2022-23
Actual
2023-24
Budget
Department at a Glance
2024-25
Proposed
~ FINANCE ~

GENERAL FUND EXPENSE BY CATEGORY
2023-24
Budget

EXPENSE BY DIVISION / FUND
DEPT STAFFING -All Funds
2024-25
Proposed
OPERATIONS - General Fund
Personnel
Operating
Utilities
Alloc Costs
75%
10%
0%
15%
2021 2022 2023 2024 2025
33 33 33 33
30 City of Pomona 2024-25 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 28 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, Deputy Finance Director and Budget Officer. The division provides direction and support to all Finance Department functions, establishes and administers financial policies, bond development, coordinates and develops the City’s annual budget under the direction of the City Manager, and works in collaboration with 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, an d 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 Revenue Management division is responsible for collecting and receipting funds owed to the City, and managing the Ci ty’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. 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 4:58:58PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1 100 All Finance
40060 4,591,937.68 4,957,928.85 5,500,000 3,740,335.09 5,500,000 5,800,000Business Licenses 68% 100% 5% 40145 1,766.82 1,740.98 1,800 808.59 1,800 1,800BusLic SB1186/AB1379 Adm Fee 45% 100% 0% 40431 2,108,764.10 2,766,846.95 3,750,000 2,410,460.36 3,750,000 3,350,000Cannabis Business Tax(Mesr PC) 64% 100% 11-%
40691 21,730.02 24,626.64 21,000 21,720.45 26,000 26,000Business License Admin Fee 103% 124% 24% 9,177,8006,724,198.62 7,751,143.42 9,272,800 6,173,324.49 9,277,800All Other Taxes 0% 101% 1-% 40063 234,155.39 421,221.20 300,000 241,421.75 300,000 325,000Business Lic Penalties 80% 100% 8% 325,000234,155.39 421,221.20 300,000 241,421.75 300,000All Fines 0% 101% 8 % 40054 457.50 395.25 200 213.60 250 200Food Vendor Permits 107% 125% 0% 40259 1,309.85 780.05 500 931.90 1,025 1,000VFH Operator Permit 186% 205% 100% 40266 1,253.50 405.05 100 963.30 1,000 1,000VFH Driver Permit 963% 1,000% 900% 2,2003,020.85 1,580.35 800 2,108.80 2,275All Permits 0% 101% 175 % 40690 0.00 0.00 25,000 0.00 25,000 20,000Administrative Program Fee 0% 100% 20-% 20,0000.00 0.00 25,000 0.00 25,000All Fees 0% 101% 20-% 40226 368.95 277.80 300 254.46 300 300Miscellaneous Income 85% 100% 0% 40530 400.81 1,198.60 0 269.54 500 0Over & Short 0% 0% 0% 300769.76 920.80 300 15.08 200All Other Misc Revenue 0% 101% 0 % 40380 13,991.13 79,657.73 12,480 17,480.12 18,713 12,500All Other Revenues 140% 150% 0% 12,50013,991.13 79,657.73 12,480 17,480.12 18,713All Charges for Services 0% 101% 0 % 80881 88,118.31 56,061.00 0 3,338.41 40,061 0Trnsf frm American Rescue Plan 0% 0% 0% 088,118.31 56,061.00 0 3,338.41 40,061All Transfers In 0% 101% 0 % 7,064,254.06 8,308,742.90 9,611,380.00 6,437,658.49 0% 9,663,649 101% 9,537,800 1-%T otal Revenue Proposed Staffing Changes 0.00 0 0.00 0 69,336 51006 0%0%0.00 0% Earnings & Benefits 1,678,030.68 1,902,026 1,245,179.80 1,815,450 1,923,637 51012 1%95%1,772,377.28 65% All Overtime - Non Sworn 12,695.22 5,200 1,416.66 3,406 3,300 51030 37-%66%607.27 27% Hourly 107,531.15 100,442 66,554.79 84,070 101,090 51040 1%84%56,101.13 66% Holiday - Non Sworn 439.24 636 635.66 636 800 51042 26%100%0.00 100% Retirement/
Termination Payout 120,521.86 1,997 3,038.72 26,020 0 51059 0%1,303%0.00 152% Total Buybacks 27,342.33 41,900 21,051.59 21,054 21,731 51080 48-%50%23,041.89 50% 1,852,127.57 1,946,560.48 2,052,201 1,337,877.22 1,950,636 2,119,894 Total Staffing 3%65% 95% 1 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 4:58:58PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Temporary Agency Svcs 0.00 7,200 0.00 0 0 51055 0%0%0.00 0% O
ffice Supplies 10,619.67 14,720 7,335.58 14,320 16,220 52060 10%97%10,146.49 50% Postage 11,120.77 13,800 5,952.85 13,705 14,800 52063 7%99%10,271.16 43% Printing & Copying 12,162.20 17,100 4,387.19 16,951 18,200 52064 6%99%11,598.15 26% Other Expense 0.00 2,250 2,210.24 2,211 0 52080 0%98%3,692.60 98% Mileage Reimbursement 6.57 631 216.05 431 950 52090 51%68%76.94 34% Prof Development - Training 15,954.56 38,100 25,690.74 34,143 59,405 52130 56%90%6,940.26 67% Dues, Subscriptions & Certs 4,962.31 8,455 4,613.88 7,375 8,065 52140 5-%87%5,973.02 55% Controllable Contract Services 111,551.00 135,630 28,912.50 132,574 125,825 52285 7-%98%75,039.17 21% Auction Expenses 0.00 50 0.00 0 50 52286 0%0%0.00 0%
Outside Legal Services 2,543.64 0 0.00 0 0 52323 0%0%11,590.39 0% Small Tools & Equipment 18,391.44 18,941 8,504.04 11,779 3,850 52402 80-%62%2,088.00 45% Computer Related Acquisitions 1,731.68 13,050 831.70 12,250 0 52403 0%94%5,435.25 6% Office Equip Maint/Repair 2,688.41 3,700 999.50 3,035 3,300 52581 11-%82%2,517.42 27% 145,368.85 191,732.25 273,627 89,654.27 248,774 250,665 Total Controllable Exp 8-%33% 91% Off-Site Storage 573.12 1,500 382.08 700 1,000 52081 33-%47%573.12 25% Pub, Print Ord/Res/Legals 790.72 1,100 0.00 1,100 1,200 52160 9%100%1,553.23 0% Audit Services 26,970.86 25,020 17,664.50 25,020 25,728 52180 3%100%29,499.80 71% Tuition Reimbursement 2,723.39 7,310 143.99 3,144 5,000 52461 32-%43%2,714.36 2% Automation Lease 0.00 1,000 0.00 0 0 52576 0%0%769.72 0% Uncollectible Accounts 0.00 0 0.00 0 0 58920 0%0%27.00- 0% 35,083.23 31,058.09 35,930 18,190.57 29,964 32,928 Total Required Exp 8-%51% 83% Telephone Service Expense 547.58 700 406.24 545 0 52121 0%78%653.50 58% Desk Phone Expense 2,835.19 2,290 1,055.99 2,209 0 52123 0%96%1,828.86 46% Cellular Phones 1,187.89 1,600 1,224.85 1,312 0 52128 0%82%1,139.37 77% 3,621.73 4,570.66 4,590 2,687.08 4,066 0 Total Utilities 0%59% 89% Info Systems Allocation 87,034.00 57,648 43,235.82 57,648 68,357 52185 19%100%68,918.64 75% Liab Admin Alloc 110,138.00 119,411 89,558.10 119,411 129,049 52245 8%100%81,097.41 75% Unempl Admin Alloc 288.00 269 201.60 269 252 52246 6-%100%222.66 75% 2 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 4:58:58PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
WC Admin Alloc 34,508.00 37,568 28,175.85 37,568 29,124 52247 22-%100%23,148. 11 75% POB Allocation 217,106.00 204,707 149,565.69 204,707 182,111 53921 11-%100%177,985.00 73% 351,371.82 449,074.00 419,603 310,737.06 419,603 408,893 Total Alloc Costs & Self Ins 3-%74% 100% Furniture & Equipment 39,698.28 0 0.00 0 0 66180 0%0%3,103.70 0% Automobiles & Trucks 0.00 11,500 11,394.67 11,395 0 66182 0%99%0.00 99% Automation Acquisitions 0.00 0 0.00 0 0 66193 0%0%15,600.00 0% 18,703.70 39,698.28 11,500 11,394.67 11,395 0 Total Capital 0%99% 99% Transfer to CIP Project Fund 0.00 0 0.00 0 0 89987 0%0%18,350.00 0% 18,350.00 0.00 0 0.00 0 0 Total Transfer Out 0%0% 0%
2,424,626.90 2,662,693.76 2,797,451 1,770,540.87 2,664,438 2,812,380 T otal Expense: 63 % 95 % 1% Net: All Finance 4,667, 117.62 4,639,627.16 6,813,929 6,999,211 6,725,420 5,646,049.14 3 Line Item
Details by
Division
4 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 5:00:10PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1 101 Finance Administration
40690 0.00 0.00 25,000 0.00 25,000 20,000Administrative Program Fee 0% 100% 20-% 20,0000.00 0.00 25,000 0.00 25,000All Fees 0% 256% 20-% 40226 368.95 277.80 300 254.46 300 300Miscellaneous Income 85% 100% 0% 300368.95 277.80 300 254.46 300All Other Misc Revenue 0% 256% 0 % 40380 523.00 557.00 480 375.00 550 500All Other Revenues 78% 1 15% 4%
500523.00 557.00 480 375.00 550All Charges for Services 0% 256% 4 % 80881 37,368.31 40,061.00 0 3,338.41 40,061 0Trnsf frm American Rescue Plan 0% 0% 0% 037,368.31 40,061.00 0 3,338.41 40,061All Transfers In 0% 256% 0 % 38,260.26 40,895.80 25,780.00 3,967.87 0% 65,911 256% 20,800 19-%T otal Revenue Earnings & Benefits 398,217.71 448,533 303,968.28 436,980 452,046 51012 1%97%396,549.34 68% Hourly 8,228.77 10,407 6,
114.93 10,000 20,790 51040 100%96%44,461.79 59%
Total Buybacks 8,166.21 16,085 9,041.25 9,042 12,000 51080 25-%56%6,356.17 56% 447,367.30 414,612.69 475,025 319,124.46 456,022 484,836 Total Staffing 2%67% 96% Office Supplies 0.00 0 0.00 0 500 52060 0%0%628.18 0%
Printing & Copying 10,053.63 11,500 3,832.05 11,500 12,500 52064 9%100%6,186.59 33% Prof Development - Training 3,108.47 7,000 5,025.24 7,000 15,715 52130 125%100%2,243.33 72% Dues, Subscriptions & Certs 905.00 1,100 835.00 1,100 1,515 52140 38%100%980.00 76% Controllable Contract Services 68,036.00 42,700 14,050.00 40,000 50,000 52285 17%94%58,858.67 33% Outside Legal Services 2,543.64 0 0.00 0 0 52323 0%0%11,590.39 0% Small Tools & Equipment 0.00 1,000 0.00 1,000 0 52402 0%100%699.97 0% Computer Related Acquisitions 407.82 8,300 0.00 8,300 0 52403 0%100%1,669.21 0% 82,856.34 85,054.56 71,600 23,742.29 68,900 80,230 Total Controllable Exp 12%33% 96% Pub, Print Ord/Res/Legals 256.24 400 0.00 400 500 52160 25%100%934.95 0% Tuition Reimbursement 1,500.00 3,000 0.00 3,000 0 52461 0%100%1,500.00 0% 2,434.95 1,756.24 3,400 0.00 3,400 500 Total Required Exp 85-%0% 100% 5 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 5:00:10PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Desk Phone Expense 101.28 264 37.73 100 0 52123 0%38%65.32 14% Cellular Phones 976.98 850 846.86 850 0 52128 0%100%696.86 100% 762.18 1,078.26 1,
114 884.59 950 0 Total Utilities 0%79% 85%
Info Systems Allocation 13,184.00 6,912 5,184.00 6,912 10,334 52185 50%100%14,361.22 75% Liab Admin Alloc 16,684.00 14,316 10,737.00 14,316 17,414 52245 22%100%81,097.41 75% Unempl Admin Alloc 44.00 32 23.94 32 34 52246 6%100%222.66 75% WC Admin Alloc 5,228.00 4,504 3,377.97 4,504 3,930 52247 13-%100%23,148.11 75% POB Allocation 49,301.00 50,687 36,944.92 50,687 41,803 53921 18-%100%38,493.00 73% 157,322.40 84,441.00 76,451 56,267.83 76,451 73,515 Total Alloc Costs & Self Ins 4-%74% 100% Automation Acquisitions 0.00 0 0.00 0 0 66193 0%0%15,600.00 0% 15,600.00 0.00 0 0.00 0 0 Total Capital 0%0% 0%
Transfer to CIP Project Fund 0.00 0 0.00 0 0 89987 0%0%18,350.00 0% 18,350.00 0.00 0 0.00 0 0 Total Transfer Out 0%0% 0%
724,693.17 586,942.75 627,590 400,019.17 605,723 639,081 T otal Expense: 64 % 97 % 2% Net: Finance Administration 396,051.30-686,432.91- 601,810- 539,812- 618,281-546,046.95- 6 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 5:00:10PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1 110 Accounting
80881 16,750.00 0.00 0 0.00 0 0T rnsf frm American Rescue Plan 0% 0% 0% 016,750.00 0.00 0 0.00 0All Transfers In 0% 0% 0 %
16,750.00 0.00 0.00 0.00 0% 0 0% 0 0 %T otal Revenue
Earnings & Benefits 363,457.91 391,186 271,019.88 371,432 395,147 51012 1%95%395,436.47 69% All Overtime - Non Sworn 768.45 0 205.70 206 100 51030 0%0%607.27 0% Hourly 0.00 0 0.00 0 0 51040 0%0%3,915.00 0%
Retirement/
Termination Payout 41,755.81 0 1,043.02 24,023 0 51059 0%0%0.00 0% Total Buybacks 8,003.92 10,415 6,611.82 6,612 1,750 51080 83-%63%4,196.76 63% 404,155.50 413,986.09 401,601 278,880.42 402,273 396,997 Total Staffing 1-%69% 100% Office Supplies 6,313.07 7,720 4,608.48 7,720 7,720 52060 0%100%4,380.21 60% Postage 6,437.92 5,000 3,658.53 5,000 6,000 52063 20%100%4,705.28 73% Printing & Copying 553.05 1,100 336.75 1,100 1,100 52064 0%100%1,116.23 31% Other Expense 0.00 0 0.00 0 0 52080 0%0%3,692.60 0%
Mileage Reimbursement 0.00 400 37.47 200 400 52090 0%50%0.00 9% Prof Development - Training 8,860.55 10,450 8,000.94 10,450 15,850 52130 52%100%2,922.46 77% Dues, Subscriptions & Certs 1,415.00 1,955 1,030.00 1,955 1,675 52140 14-%100%2,508.95 53% Controllable Contract Services 29,965.00 68,450 11,000.00 68,450 54,825 52285 20-%100%9,568.50 16% Small Tools & Equipment 1,303.04 1,500 0.00 500 1,500 52402 0%33%716.41 0% Computer Related Acquisitions 0.00 600 0.00 300 0 52403 0%50%415.74 0% Office Equip Maint/Repair 1,191.44 1,000 521.20 750 1,000 52581 0%75%910.00 52% 30,936.38 56,039.07 98,175 29,193.37 96,425 90,070 Total Controllable Exp 8-%30% 98% Audit Services 26,970.86 25,020 17,664.50 25,020 25,728 52180 3%100%29,499.80 71% Tuition Reimbursement 197.99 3,000 143.99 144 3,500 52461 17%5%0.00 5% 29,499.80 27,168.85 28,020 17,808.49 25,164 29,228 Total Required Exp 4%64% 90% Desk Phone Expense 607.57 529 226.25 529 0 52123 0%100%391.88 43% 391.88 607.57 529 226.25 529 0 Total Utilities 0%43% 100% 7 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 5:00:10PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Info Systems Allocation 27, 112.00 17,852 13,388.94 17,852 13,168 52185 26-%100%13,805.33 75% Liab Admin Alloc 34,310.00 36,976 27,731.97 36,976 25,981 52245 30-%100%0.00 75% Unempl Admin Alloc 89.00 84 63.00 84 51 52246 39-%100%0.00 75% WC Admin Alloc 10,749.00 11,633 8,724.69 11,633 5,864 52247 50-%100%0.00 75% POB Allocation 48,126.00 41,382 28,142.18 41,382 36,549 53921 12-%100%36,548.00 68% 50,353.33 120,386.00 107,927 78,050.78 107,927 81,613 Total Alloc Costs & Self Ins 24-%72% 100% 515,336.89 618,187.58 636,252 404,159.31 632,318 597,908 T otal Expense: 64 % 99 % 6-% Net: Accounting 404,159.31-498,586.89- 636,252- 632,318- 597,908-618,187.58- 8 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 5:00:10PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1 120 Payroll
80881 10,000.00 0.00 0 0.00 0 0T rnsf frm American Rescue Plan 0% 0% 0% 010,000.00 0.00 0 0.00 0All Transfers In 0% 0% 0 %
10,000.00 0.00 0.00 0.00 0% 0 0% 0 0 %T otal Revenue
Earnings & Benefits 268,552.58 236,837 231,666. 11 320,836 350,693 51012 48%135%282,123.25 98% All Overtime - Non Sworn 11,901.17 5,000 1,205.28 3,000 3,000 51030 40-%60%0.00 24% Hourly 56,812.54 26,112 23,410.50 26,000 5,905 51040 77-%100%0.00 90% Holiday - Non Sworn 439.24 636 635.66 636 800 51042 26%100%0.00 100% Retirement/Termination Payout 72,291.93 1,807 1,806.28 1,807 0 51059 0%100%0.00 100% Total Buybacks 7,692.54 11,300 1,401.48 1,402 3,481 51080 69-%12%11,932.48 12% 294,055.73 417,690.00 281,692 260,125.31 353,681 363,879 Total Staffing 29%92% 126% Office Supplies 1,273.73 2,500 891.74 2,500 3,500 52060 40%100%1,236.54 36% Postage 1,012.03 1,200 903.36 1,200 1,200 52063 0%100%882.27 75% Printing & Copying 6.72 200 25.27 200 300 52064 50%100%120.97 13% Other Expense 0.00 2,250 2,210.24 2,211 0 52080 0%98%0.00 98% Mileage Reimbursement 0.00 131 116.85 131 350 52090 167%100%76.94 89% Prof Development - Training 346.03 3,350 2,852.52 2,853 5,840 52130 74%85%0.00 85% Dues, Subscriptions & Certs 1,579.81 2,100 1,776.38 2,100 2,100 52140 0%100%942.84 85% Small Tools & Equipment 2,389.54 350 21.99 350 350 52402 0%100%0.00 6% Computer Related Acquisitions 0.00 1,650 0.00 1,650 0 52403 0%100%972.89 0% Office Equip Maint/Repair 758.33 1,600 0.00 1,200 1,200 52581 25-%75%1,167.51 0% 5,399.96 7,366.19 15,331 8,798.35 14,395 14,840 Total Controllable Exp 3-%57% 94% Desk Phone Expense 404.94 352 150.87 352 0 52123 0%100%261.24 43% 261.24 404.94 352 150.87 352 0 Total Utilities 0%43% 100% Info Systems Allocation 11,297.00 6,671 5,003.19 6,671 13,653 52185 105%100%10,396.10 75% Liab Admin Alloc 14,296.00 13,820 10,364.94 13,820 27,145 52245 96%100%0.00 75% Unempl Admin Alloc 37.00 31 23.22 31 53 52246 71%100%0.00 75% WC Admin Alloc 4,479.00 4,348 3,260.97 4,348 6,126 52247 41%100%0.00 75% 9 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 5:00:10PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
POB Allocation 33,865.00 25,106 18,829.53 25,106 36,620 53921 46%100%28,570.00 75% 38,966.10 63,974.00 49,976 37,481.85 49,976 83,597 T
otal Alloc Costs & Self Ins 67%75% 100%
Furniture & Equipment 39,698.28 0 0.00 0 0 66180 0%0%0.00 0%

0.00 39,698.28 0 0.00 0 0 Total Capital 0%0% 0%
338,683.03 529,133.41 347,351 306,556.38 418,404 462,316 T otal Expense: 88 % 120 % 33% Net: Payroll 306,556.38-328,683.03- 347,351- 418,404- 462,316-529,133.41- 10 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 5:00:10PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1 150 Purchasing Services
40380 0.00 93.48 0 162.68 163 0All Other Revenues 0% 0% 0%

00.00 93.48 0 162.68 163All Cha
rges for Services 0% 0% 0 %
80881 1,750.00 0.00 0 0.00 0 0Trnsf frm American Rescue Plan 0% 0% 0% 01,750.00 0.00 0 0.00 0All Transfers In 0% 0% 0 %
1,750.00 93.48 0.00 162.68 0% 163 0% 0 0 %T otal Revenue Earnings & Benefits 248,105.44 398,720 198,379.56 286,202 334,920 51012 16-%72%236,654.36 50% Hourly 3,706.50 7,9
11 69.89 70 0 51040 0%1%7,154.43 1%
243,808.79 251,811.94 406,631 198,449.45 286,272 334,920 Total Staffing 18-%49% 70% Office Supplies 302.14 1,000 254.22 600 1,000 52060 0%60%519.11 25% Postage 176.02 100 0.63 5 100 52063 0%5%1.42 1%
Printing & Copying 128.34 300 26.88 151 300 52064 0%50%232.45 9% Mileage Reimbursement 6.57 0 0.00 0 0 52090 0%0%0.00 0% Prof Development - Training 2,715.93 12,000 5,077.19 8,540 15,000 52130 25%71%1,084.12 42% Dues, Subscriptions & Certs 925.00 3,000 805.00 1,920 2,500 52140 17-%64%1,398.73 27% Controllable Contract Services 13,550.00 21,980 3,862.50 21,624 18,500 52285 16-%98%6,612.00 18% Auction Expenses 0.00 50 0.00 0 50 52286 0%0%0.00 0%
Small Tools & Equipment 23.19 8,191 7,928.45 7,929 0 52402 0%97%0.00 97% Computer Related Acquisitions 0.00 500 0.00 0 0 52403 0%0%1,639.95 0% Office Equip Maint/Repair 510.63 600 223.39 585 600 52581 0%98%439.91 37% 11,927.69 18,337.82 47,721 18,178.26 41,354 38,050 Total Controllable Exp 20-%38% 87% Automation Lease 0.00 1,000 0.00 0 0 52576 0%0%769.72 0% 769.72 0.00 1,000 0.00 0 0 Total Required Exp 0%0% 0%
Telephone Service Expense 547.58 700 406.24 545 0 52121 0%78%653.50 58% Desk Phone Expense 607.54 264 226.29 347 0 52123 0%131%391.93 86% Cellular Phones 210.91 750 377.99 462 0 52128 0%62%392.53 50% 1,437.96 1,366.03 1,714 1,010.52 1,354 0 Total Utilities 0%59% 79% 11 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 5:00:10PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Info Systems Allocation 13,073.00 1 1,614 8,710.47 11,614 11,128 52185 4-%100%9,772.56 75% Liab Admin Alloc 16,543.00 24,058 18,043.47 24,058 19,080 52245 21-%100%0.00 75% Unempl Admin Alloc 44.00 54 40.50 54 37 52246 31-%100%0.00 75% WC Admin Alloc 5,183.00 7,569 5,676.75 7,569 4,306 52247 43-%100%0.00 75% POB Allocation 34,107.00 43,325 32,493.78 43,325 30,986 53921 28-%100%18,941.00 75% 28,713.56 68,950.00 86,620 64,964.97 86,620 65,537 Total Alloc Costs & Self Ins 24-%75% 100% Automobiles & Trucks 0.00 11,500 11,394.67 11,395 0 66182 0%99%0.00 99%

0.00 0.00 11,500 11,394.67 11,395 0 Total Capital 0%99% 99% 286,657.72 340,465.79 555,186 293,997.87 426,995 438,507 T otal Expense: 53 % 77 % 21-% Net: Purchasing Services 293,835.19-284,907.72- 555,186- 426,832- 438,507-340,372.31- 12 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 5:00:10PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1 160 Revenue Management
40060 4,591,937.68 4,957,928.85 5,500,000 3,740,335.09 5,500,000 5,800,000Business Licenses 68% 100% 5% 40145 1,766.82 1,740.98 1,800 808.59 1,800 1,800BusLic SB1186/AB1379 Adm Fee 45% 100% 0% 40431 2,108,764.10 2,766,846.95 3,750,000 2,410,460.36 3,750,000 3,350,000Cannabis Business Tax(Mesr PC) 64% 100% 11-%
40691 21,730.02 24,626.64 21,000 21,720.45 26,000 26,000Business License Admin Fee 103% 124% 24% 9,177,8006,724,198.62 7,751,143.42 9,272,800 6,173,324.49 9,277,800All Other Taxes 0% 100% 1-% 40063 234,155.39 421,221.20 300,000 241,421.75 300,000 325,000Business Lic Penalties 80% 100% 8% 325,000234,155.39 421,221.20 300,000 241,421.75 300,000All Fines 0% 100% 8 % 40054 457.50 395.25 200 213.60 250 200Food Vendor Permits 107% 125% 0% 40259 1,309.85 780.05 500 931.90 1,025 1,000VFH Operator Permit 186% 205% 100% 40266 1,253.50 405.05 100 963.30 1,000 1,000VFH Driver Permit 963% 1,000% 900% 2,2003,020.85 1,580.35 800 2,108.80 2,275All Permits 0% 100% 175 %

00.00 0.00 0 0.00 0All Fees 0% 100% 0 %
40530 400.81 1,198.60 0 269.54 500 0Over & Short 0% 0% 0% 0400.81 1,198.60 0 269.54 500All Other Misc Revenue 0% 100% 0 % 40380 13,468.13 79,007.25 12,000 16,942.44 18,000 12,000All Other Revenues 141% 150% 0% 12,00013,468.13 79,007.25 12,000 16,942.44 18,000All Charges for Services 0% 100% 0 % 80881 22,250.00 16,000.00 0 0.00 0 0Trnsf frm American Rescue Plan 0% 0% 0% 022,250.00 16,000.00 0 0.00 0All Transfers In 0% 100% 0 % 6,997,493.80 8,267,753.62 9,585,600.00 6,433,527.94 0% 9,597,575 100% 9,517,000 1-%T otal Revenue Proposed Staffing Changes 0.00 0 0.00 0 69,336 51006 0%0%0.00 0% Earnings & Benefits 399,697.04 426,750 240,145.97 400,000 390,831 51012 8-%94%461,613.86 56% All Overtime - Non Sworn 25.60 200 5.68 200 200 51030 0%100%0.00 3% Hourly 38,783.34 56,012 36,959.47 48,000 74,395 51040 33%86%569.91 66% Retirement/
Termination Payout 6,474.12 190 189.42 190 0 51059 0%100%0.00 100% Total Buybacks 3,479.66 4,100 3,997.04 3,998 4,500 51080 10%98%556.48 97% 462,740.25 448,459.76 487,252 281,297.58 452,388 539,262 Total Staffing 11%58% 93% Temporary Agency Svcs 0.00 7,200 0.00 0 0 51055 0%0%0.00 0% Office Supplies 2,730.73 3,500 1,581.14 3,500 3,500 52060 0%100%3,382.45 45% 13 5/2/2024 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 5:00:10PMReport No. 1234 101 2021-2022 2022-2023 2023-2024 2023-2024
03/31/2024

YEAR-END
ESTIM
ATE
2023-2024 2024-2025%

ACTUALS/
BUDGET
%

City Council / Housing AuthorityMay 13, 2024

City Council / Housing Authority
May 13, 2024