CITY OF POMONA
COUNCIL REPORT
January 6, 2025
To: Honorable Mayor and Members of the City Council
From: Anita D. Scott, City Manager
Submitted By: Andrew Mowbray, Finance Director
SUBJECT: RESOLUTION TO AMEND FISCAL YEAR (FY) 2024-25 OPERATING BUDGET to TRANSFER FROM GENERAL fund RESERVES TO the POMONA FUND FOR CHILDREN AND YOUTH RECOMMENDATION:
It is recommended that the City Council adopt the following resolution:
RESOLUTION NO. 2025-09 – A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF POMONA, CALIFORNIA, Amending the Fiscal Year 2024-25 Operating Budget BY APPROPRIATING $1,645,780 FROM GENERAL FUND RESERVES AND TRANSFERRING the SAme AMOUNT to the POMONA SPECIAL REVENUE FUND FOR CHILDREN AND YOUTH EXECUTIVE SUMMARY:
On November 5, 2024 municipal election, the voters of the City of Pomona approved Measure Y, a charter amendment to the City of Pomona Charter. This Act shall be known as the Pomona Kids First Initiative: The Pomona Fund for Children and Youth Act. Part of this amendment to the City Charter is to establish a new City Fund with an official title, specific funding amount, and source of funding. This action discussed herein will establish as such as discussed in Item 3; Sections 1 and 2 (Attachment No.2).
SB1439/GOVERNMENT CODE §84308 APPLICABILITY:
☐ When this box is checked, it indicates the agenda item is subject to the Levine Act SB1439 requirements. Councilmembers are reminded to check their campaign contributions and determine whether they have received a campaign contribution of $250 or more that would require disclosure and/or recusal from discussing or acting on this agenda item. Campaign contributions of $250 or more made 1) by any person or entity who is identified in the agenda report as the applicant or proposer or 2) on behalf of the applicant or participant, including a parent, subsidiary or otherwise related business entity, or 3) by any person who has a financial interest in the agenda item requires a councilmember to comply with SB1439.
FISCAL IMPACT:
With this action per the Charter Amendment approved by the voters $1.6M will be appropriated from General Fund Reserves (101-9999-89992-00000) and then transferred to the newly created Pomona Fund for Children and Youth (148-1501-80701-00000). This $1.6M equals to 2% of budgeted General Fund Revenues for Fisal Year 2024-25 as of January 1, 2025 which equates to the last 6 months of the fiscal year per the Charter amendment (Attachment No.1). The current FY 2024-25 Unrestricted General Fund Revenue totals $164,577,968. Per the Charter amendment, each fiscal year a defined increasing percentage of annual total unrestricted General Fund revenues will be transferred to Pomona Fund for Children & Youth Fund in accordance with the following schedule:
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
FY 2030
FY 2031
2% of last six months
5%
6%
7%
8%
9%
10%
After FY 2030-31, the annual 10% transfer will continue permanently unless the charter provisions are repealed or amended by Pomona voters.
PREVIOUS COUNCIL RELATED ACTION:
On February 26, 2024 the City Council received and file the Impact Analysis Report on the possible effects of the proposed “Pomona Kids First” initiative petition to amend the Pomona City Charter, and based upon the Impact Analysis Report, voted to submit the Measure to the voters at the “next regular municipal election” occurring at least 88 days later. Under Elections Code section 348, a “[R]egular election is an election, the specific time for the holding of which is prescribed by law.” The next being the City’s upcoming General Municipal Election on November 5, 2024.
On March 18, 2024 the City Council adopted a resolution to add the Pomona Kids First Initiative Charter Amendment to the November 5, 2024 General Municipal Election ballot.
On December 9, 2024 the City Council received a resolution reciting the facts of the General Municipal election held November 5, 2024, declaring the result and such other matters as provided by law.
DISCUSSION:
As the ballot language stated, “A new Article XVIII titled “Pomona Fund for Children and Youth” is hereby added to the Pomona City Charter. It states in Section 1 of item 3; Fund. Beginning January 1, 2025, there is hereby established in the treasury of the City of Pomona (the “City”) a special fund to expand children’s services in the City, which shall be called Pomona Fund for Children and Youth ( The “Children and Youth Fund”). With this section 1 language, the City Council’s action will first establish the fund. Per Section 2. Amount and Source Founding, it states: The City shall set aside a portion of the annual actual unrestricted general-purpose revenues to be transferred to the Children and Youth Fund in the amounts specified below. As the first financial action, this transfer will be $1,645,780 from the General Fund to the Pomona Fund for Children and Youth. It will be determined based on the current FY 2024-25 Unrestricted General Fund Revenue budget of $164,577,968. Specifically the language states in Item 3, Section, 2(a); For the last six months of the fiscal year 2024-25 (January 1, 2025, through June 30, 2025), there is hereby set aside for the Children and Youth Fund, 2% from the City’s annual actual unrestricted general purpose revenue for the express purpose of establishing and supporting the infrastructure of the Children and Youth Fund and the newly created Department of Children and Youth, as described in Section 7 (Attachment No.2), including the development of the Strategic Investment Plan, as described in Section 8.
The amount of $1,645,780 that will be budgeted in the new Special Revenue fund will be a budgeted amount at this time. When the fiscal year concludes and the year closing recording of all City revenues are compiled, the actual amount of funds deposited into the fund will be based on the actual amount of General Fund unrestricted revenues received for FY 2024-25. This would most likely occur in September 2025.
Prepared by:
Andrew Mowbray
Finance Director
ATTACHMENT:
Attachment No. 1 – Resolution No. 2025-09
Attachment No. 2 – Pomona Kids First Initiative: The Pomona Fund for Children and Youth Amend FY 2024-25 General Fund Operating Budget and Transferring Funds to the Children and Youth Fund