POMONA
CITY OF
City Manager’s
FY 2024-25 Proposed Budget for Adoption
Attachment No. 10
General Fund
Other Funds CIP Highlights
TONIGHT‘S PRESENTATION
Operating
Budget
Housing
Authority
Budget
Capital
Improvement
Program (CIP)
Budget
FY 2024-25
THEMES
$2M Youth Commitment Funds for
Community Services and Library
$404k Reduction in FY 2024 - 25 LA
County Fire Contract
$2.8M ARP Funds for HEART Team
$3.8M ARP Funds for Civic Center Plaza
November 5, 2024 ballot measure proposes
annual 2-10% General Fund transfer to
Special Youth Programming Fund Not
Factored into Budget at this time
March 2024 Election - Removed Sunset
from TUT (Sales Tax) Reduces Chance of
Fiscal Cliff
$175k GF Request for Mental Health
Professional to assist HEART Team
$1.3M Vacancy Factor
By Fund Type Total Proposed Budget $462,859,648
BUDGET AT-A-GLANCE
ALL FUNDS
General Fund $161.26M
Special Revenue Funds 76.56M
Debt Service Funds 19.19M
Capital Project Funds 1.16M
Enterprise Funds 129.40M
Internal Service Funds 10.61M
Housing Authority Funds 29.35M
Capital Improvement Funds 35.34M
Total All Funds $462.86M
General Fund 35% Enterprise 28%
Special Revenue 17%
Cap Imp 8%
Housing 6%
Debt Svc 4% Int 2%
GENERAL FUND
TOTAL FY 2024-25
GENERAL FUND
Total Appropriations
$ 161,298,212 $ 161,260,159
Total Revenues
$ 38,053
Surplus
General Fund increased in Appropriations by $12.7k since May 13th Study Session
FY 2023-24 Budget FY 2023-24 YrEnd Est
FY 2024-25 Proposed
0.0 10.0
20.0 30.0
40.0 50.0
60.0 Property Tx
Sales Tx
Utility Tx
Other Tx
Lic Perm Fee
Chg for Svc
Fines
Oth Revenue
FY 2023-24
Adopted Budget
$159.90M
FY 2024-25
Proposed Budget
$161.30M
+1%
PROPOSED GENERAL FUND
REVENUES
Property
Tax
Sales
Tax
Utility
Tax
Other
Taxes
Lic, Permit
& Fees
Charge for
Service Fines Other
Revenues
Projected increase of 2% . This is
attributed to increased
residential taxable assessed
values
Property
Tax
Sales
Tax
Overall growth of 3% or $1.1M due
to increased spending in the
Building & Construction sector and
continued online purchases
UUT
Estimated to increase modestly
by 1% due to recent utility rate
increases.
Other
Revenue
Plan Check decrease $900k
Building Permit Increase $600k
Property Transfer Tax decrease $1.7M
Investment Earnings increase $1M
50.1 51.2
42.5 43.6
21.8 22.0 21.5 21.3
12.1 11.4
4.5 3.7 2.5 2.0
4.9 6.0
FY 2023-24 FY 2024-25
0.0 20.0
40.0 60.0
80.0 100.0
Police Fire
Pub Wks CIP
Dev Svc
Gen Gov
Gen Svc
Neigh Svc
Comm Svc Libr
FY 2023-24
Adopted Budget
$167.09M
FY 2024-25
Proposed Budget
$161.26M
-3%
PROPOSED GENERAL FUND
EXPENDITURES BY DEPARTMENT
Police Fire Public
Works
CIP Development
Services
General
Government
General
Services
Neighborhood
Services
Library
78.7 80.3
37.0 36.6
13.6 13.6
2.3 1.2 7.3 7.7 7.7 7.1 4.7
10.0 7.2 7.0 2.4
Community
Services
2.11.0 0.6
$1.6M increase
Salary and UAL Increases
IT Centralization
Police
Dept.
Net Decrease $405kFire
Dept.
Public
Works
$40k Increase
2 FTE requests
No Vehicle Requests
CIP
$1.1M Decrease related to
Consolidated Policy
Surplus Appropriation
Develpment
Svcs.
$451k increase
2 FTEs added in prior year,
now fully funded
FY 2023-24 FY 2024-25
0.0 20.0
40.0 60.0
80.0 100.0
Police Fire
Pub Wks CIP
Dev Svc
Gen Gov
Gen Svc
Neigh Svc
Comm Svc Libr
PROPOSED GENERAL FUND
EXPENDITURES BY DEPARTMENT - CONTINUED
Police Fire Public
Works
CIP Development
Services
General
Government
General
Services
Neighborhood
Services
Library
78.7 80.3
37.0 36.6
13.6 13.6
2.3 1.2 7.3 7.7 7.7 7.1 4.7
10.0 7.2 7.0 2.4
Community
Services
2.11.0 0.6
$513k Decrease
Prior Year CM Closeout
1 FTE request Finance
Gen GovDepts
Net Decrease $5.2M
Consolidate Policies
GeneralServicesDept
Neighborhood
Services
$323k Decrease
Retirement Payout
POB and IT Allocations
Community
$182k Decrease
CIP and Youth
Commitment Carryovers
$248k Decrease
Youth Commitment
Carryovers
LibraryFY 2023-24
Adopted Budget
$167.09M
FY 2024-25
Proposed Budget
$161.26M
-3%
PROPOSED GENERAL FUND CHANGES
COMPARISON TO MAY 13TH BUDGET STUDY SESSION
Public
Works
Police
Department+$10.9k
$10.9k Increase in DPOA Revenue to
align with the contract
+$12.7k
$12.7k Increase in IT allocation due
to GIS contract with Draw Tap
Fund Balance $62,959,951 $61,199,990 $61,238,043
Change in Fund Balance N/A ($1,759,961) $38,053
Expenditures
Transfers
Total
$133,377,621
10,754,494
$144,132,115
$155,172,959
9,449,402
$164,622,361
$155,266,296
5,993,863
$161,260,159
Percentage 43.7% 37.2% 38.0%
Policy Goal 22.0% 23.0% 24.0%
Difference 21.7% 14.2% 14.0%
GF FUND BALANCE
FISCAL RESERVES
FY 2022-23
Audited
FY 2023-24
Est
FY 2024-25
Est
Fiscal Policy Contributions
Section 115 Pension Trust: $4.2M
$1.5M Funding from FY 2023-24
$500k Funding from FY 2024-25
$2.2M FY 2022-23 Unassigned FB
Catastrophic Events: $600k
$300k Funding from FY 2023-24
$300k Funding from FY 2024-25
Equipment Replacement: $1.8M
$200k Funding from FY 2023-24
$200k Funding from FY 2024-25
$1.1M FY 2022-23 Unassigned FB
$300k Beginning balance
CIP Funding: $3.69M
$1.34M Funding from FY 2023-24
$1.25M Funding from FY 2024-25
$1.1M FY 2022-23 Unassigned FB
SUPPLEMENTAL REQUESTS
GENERAL FUND $850K
Community
Services
Police
Department
Public
Works+$300k
$105k Video Server
Replacement for 13 locations
$195k Survelliance Camera
replacements
+$507k
$180k SAN Server
$175k Mental Health Worker
(HEART)
$152k Aero Engine Overhaul & Gear
box
+$43k
$28k Increase janitorial services at
Water Yard Bldg & Police
Department
$15k Added medians, parkways, &
elevate areas maintenance to
Landscape contract
PROPOSED STAFFING CHANGES
647 FULL-TIME EQUIVALENT (FTE)
0 100
200
300
400
500
600
700
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 580 567 540 539 538 546 549 559 572 576 577 598 630 647 City Treasurer Community Services Development Services
-1 FTE Delete City
Treasurer
Finance Innovation and Technology
Neighborhood Services
+1 FTE Add One Customer
Service Specialist I
Reclassify
Accounting Manager
to Payroll Supervisor
Police Public Works Water Resources
+2 FTE Add One Facilities
Custodian
Add One Recreation
Coordinator -
Special Events
+1 FTE Add One Senior
Planner
+1 FTE
-2 FTE -2 FTE +2 FTE +3 FTE
Add One Senior
Information
Technology
Manager
Delete Two
Housing
Inspectors
Delete Two Police
Officers (CalVIP
Grant)
Add One Facilities
Custodian (City Hall and
Library Facilities)
Reclassify Solid Waste
Supervisor to Management
Analyst
Add One Senior Civil
Engineer
Add One Senior Water
Resources Engineer
Add One Water Utility
Crew Leader
Add One Water Utility
Worker I
Human Resources
+1 FTE Add One Risk
Management
Claims Analyst
YOUTH FUNDING BUDGET
FY 2022-23 TO FY 2024-25
FY 2022-23
Budget
$1.90
$10.84
$1.01
$10.30
$0.46
FY 2023-24
BudgetFY 2023-24
Budget
$5.85
$11.91
$1.05
$13.48
$0.57
FY 2023-24
BudgetFY 2024-25
Budget
$2.17
$7.54
$1.12
$37.79
$0.64
$30.08M $39.64M $57.04M
see Exhibit A for details
Community Services
Neighborhood Services
Police Department
Public Works
Development Services
Library Services
$5.58 $6.78 $7.77
UPATED ARP SPENDING PLAN
FOR ADOPTION
Program Current Spending Plan Updated Spending Plan
Universal Household Grant for 250 Young Families ages 18-24 w/ Children for 18mos @ $500/mo $5,000,000 $4,250,000 Small Business Grants 750,000 229,358
Economic Support Related to the Pandemic 1,400,000 350,000 Allocation - Mayor 1,500,000 1,362,342
Council Allocations @ $750k per District 4,500,000 4,500,000 General Fund Budget Shortfall 1,573,747 -
Staffing for ARP Assignments/Housing Stabilization Division 3,500,000 2,963,240 New Citywide Enterprise Resources Planning (ERP) System 3,920,000 3,920,000 Grant to Affordable Housing Project 550,000 550,000
City Support related to the Pandemic 744,901 536,586
Citywide Capital Improvement Program (CIP) Projects 15,000,000 15,000,000 Health and Wellness Activities 1,150,000 431,120
Library Youth Commitment 500,000 500,000
Leadership Development, Operational Efficiencies ($400k)/ARP Onetime Payments - MOUs ($2.07M) 2,470,000 2,470,000 Police Real Time Crime Center ($600k)/COPS Technology & Equipment Grant ($211k) 811,352 811,352 Rent Stabilization 1,000,000 958,180
Participatory Budget 1,000,000 -
HEART Team 1 Year Funding - 2,774,792
Civic Center Plaza CIP Project - 3,763,030
TOTAL $45,370,000 $45,370,000
+$250k
+$60k
+$40k
ARP SPENDING PLAN CHANGES
-$350k $350k Redistribute from Civic Center
Plaza CIP Project
$250k Increase in Universal
Household Grant
$60k Increase in Housing
Stabilization Division for overhead
$40k Increase in Pilot Park
Ambassador Program
OTHER FUNDS
By Fund Type
PROPOSED
OTHER FUNDS
Special Revenue Funds $122.02 $76.74
Debt Service Funds 20.72 19.19
Capital Project Funds 42.77 27.78
Enterprise Funds 120.49 138.12
Internal Service Funds 10.22 10.61
Housing Authority Funds 26.18 29.35
Total All Funds $342.39M $301.79M
FY 2023-24 FY 2024-25
Debt
Service
Fund Type
Special
Rev
Decreased by $183.8k
$12.7k - Draw Tap contract
$196.5k - CDBG, HOME, ESG
Enter-
prise
Increased by $255.6k
$175k - New Gym
$81k - Draw Tap contract
$175K Increase New Gym
$350k Decrease Civic
Center Plaza CIP
Capital
Prj
Inter-
nal Svc
Increase by $106k Draw Tap
contract
Debt
Svc &
Housing
No change
SUPPLEMENTAL REQUESTS
NON-GENERAL FUND $1.21M
Water
Resources
Department
Text+$901k
Water Fund
$260k (2) F250 Utility Truck
with Crane
$160k F350 Gate Valve Truck
$198k F550 Utility Truck with
Crane
$66k F150 Lightning
$80k (2) Ford Maverick Truck
$110k Skid Steer Loader with
Excavator
$27k Janitorial Services at
Water Yard
+$298k
Sewer Fund
$132k (2) F150 Lightning
$104k Trailer Mounted
Jetter
$61k F250 Utility Truck
Water
Resources
Department
Public
Works
Department
+$15k
State Gas Tx.
RMRA
$15k Added medians,
parkways & elevate
areas maintenance to
landscape contract
CAPITALIMPROVEMENTPROGRAM
CIP SUMMARY
Expenses
to Date
Carry
Forward
Proposed
FY 2024-25
Following
Four Years
Total
Projects
in CIP Plan
$112.9M $140.7M $35.3M $316.3M $605.3M
PROPOSED - CIP
CHANGES SINCE MAY 13TH BUDGET STUDY SESSION
Reduction of
ARP Approp.
for Civic
Center
Project
Addition of
Water Fund
Approp. for
New Gym at
City Yard
Project
Original CIP
Proposed
Budget
Revised
Proposed CIP
Budget for
FY 24-25
-$350k +$87.5k +$87.5k$35.5M $35.3M
Addition of
Sewer Fund
Approp. for
New Gym at
City Yard
Project
FY 2024-25 PROPOSED
CIP BY CATEGORY
Streets
Traffic
Parks & Facilities
Water
Sewer
Storm Drains
Miscellaneous
$112.93M
Est. Prior
Year
Expenses
$40.15
2.23 1.31
4.60 1.31
$140.74M
$58.10
8.32 11.32
1.50 8.34
49.95 3.21
$35.34M
$8.17
2.61 8.10
0.40 2.09
13.87 0.10
Proposed
2024-25
Est. Prior
Year
Carryover
56.99 6.34
$316.30M
$195.24
51.25 -
0.35 14.40
55.06 -
Following
Four Years+
$605.31M
$301.66
64.41 20.73
6.85 26.14
175.87
9.65 Total
Projects in
CIP Plan
FOLLOW UP ITEMS
LA County Fire Ballot
California Business Round Table
Update on Development Impact
Fees
Youth Commitment Carryover
Estimates
GENERAL FUND
FINANCIAL SUMMARY
$38k $2M $2.2M - $1.8M $61.2M 38%
FY 2024-25
General Fund
Budget reflects
budget surplus
Youth
Commitment
Funds
Implement Fiscal
Policy
$500k Section 115
Trust
$300k Catastrophic
Events Reserve
$200k Equipment
Replacement
$1.2M CIP
Estimated
Deficit since
FY 2023-24
Mid-Year
Estimated
Fund Balance
at end of
FY 2023-24
Estimated
Fund Balance
percentage at
end of
FY 2023-24
CLOSING REMARKS
Fiscally prudent to plan for the years
when revenues may not be promising
Use of ARP Funds by December 2026
to meet US Treasury Guidelines
Economic uncertainties - inflation,
changes to Fed Interest rates,
slowdown of economy
Impact of Pomona Kids First
Initiative in the November ballot
Monitor all current revenues and
explore new ongoing revenue
sources
Evaluate fiscal impacts in a
responsive and fiscally sound
manner
G E N E R A L F U N D
CLOSING REMARKS
PROPOSED BUDGET FOR ADOPTION
Per City Charter, Budget Adoption
is required before July 1, 2024
Recommend Adoption of Proposed
Operating Budget CIP Budget,
Housing Authority Budget, Staffing
Changes and ARP Updated Spending
Plan
If budget is not adopted prior to July 1, the
amounts appropriated for current
operations for FY 2023-24 will be deemed
adopted for FY 2024-25 on a month-to-
month basis until a new budget is adopted