attach1_FY 2025-26 Proposed Operating Budget — City Council / Housing Authority, May 12, 2025 (part 1 of 2)

CITY OF POMONA

PROPOSED

OPERATING
BUDGET
FISCAL YEAR 2025-26
Attachment No.1

CITY OF
POMONA

MAYOR TIM SANDOVAL

DEBRA MARTIN
DISTRICT 1 - COUNCIL MEMBER

VICTOR PRECIADO
DISTRICT 2 - COUNCIL MEMBER

NORA GARCIA
DISTRICT 3 - COUNCIL MEMBER

ELIZABETH

ONTIVEROS-COLE
DISTRICT 4 - COUNCIL MEMBER

STEVE LUSTRO
DISTRICT 5 - VICE MAYOR

LORRAINE CANALES
DISTRICT 6 - COUNCIL MEMBER

PROPOSED OPERATING BUDGET
FISCAL YEAR 2025-26 | CITY COUNCIL

ANITA SCOTT

CITY MANAGER

SONIA CARVALHO
(BEST, BEST, & KRIEGER)

CITY ATTORNEY

ROSALIA BUTLER

CITY CLERK

CITY COUNCIL

COUNCIL APPOINTED

CITY OF POMONA

EXECUTIVE

MANAGEMENT TEAM

MARK GLUBA

BETTY DONAVANIK
VACANT

ANDREW MOWBRAY

DUSTIN ROBERTSON (ACTING)

RENE ANDERSON

SAM WONG

BEVERLY JOHNSON

MIKE ELLIS

MEG MCWADE

CHRIS DIGGS

ACKNOWLEDGMENTS

DEPARTMENT BUDGET COORDINATORS

MARK GLUBA

KARLA SHIPMAN

KRISTEN ALMARAZ

NANCY GARCIA

JOAN KINGSTON

ASTRID CROWE

DANIEL LUCINIAN

ANITA TORRES

TRACY BYL

KENDRA FARMER

SHANDY DITTMAN

DAMIAN MARTINEZ

ACKNOWLEDGMENT

FINANCE DEPARTMENT BUDGET TEAM

ANDREW MOWBRAY

JOAN KINGSTON

BETH SENEBANDITH

ALELI BURGOS

SHAR PEREZ

RAUL MARQUEZ

CITY OF POMONA

TABLE OF CONTENTS

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

BUDGET MESSAGE
Budget Message

USER'S GUIDE
Overview/ Government / Location
General Statistics and Demographics
Boards & Commissions
Budget Process
Basis of Accounting & Budgeting
Budget Structure & Funds
Annual Audit of Financial Records
Debt Administration
Debt Obligations
Policy Guidelines
Allocated Costs
Gann Limitation
Acronyms
Glossary ofTerms

FINANCIAL SUMMARIES
Budget Overview - All Funds
2 3
3 5
6 16
16 17
19 21
23 23
25 Revenue Summary by Fund 3
General Fund Revenue by Category 5
General Fund Rev to Exp by Dept 6
General Fund Appropriations by Category 7
General Fund Expenditures by Category 8
History of Expenditures by Dept/Fund Type 9
Appropriations by Category - All Funds 10
Transfers In and Out 14
Annual Debt Service by Payment Sources 16
City Manager Recommended Suppl. Items 17

REVENUES
General Fund Revenue Detail

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

CAPITAL IMPROVEMENT PROGRAM (CIP)
CIP Introduction
CIP Overview
CIP List of Revenue Sources /Terms
CIP Accomplishments
Annual Needs Assessment
Schedule of Work Plan by Category
Schedule of New Approp. by Category
CIP Graphs & Summaries

DEPARTMENT & FUND DETAILS TABS

OTHER INFORMATION LAST TAB
FY 2025-26 Budget Guiding Principles
Fiscal Policies
2 4
2 4
9 10
11 12
13 1

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2025-26
05/12/2025

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) 2025-26 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.

The national economic environment continues to present significant challenges , including high inflation, raising the cost of goods and services, tariffs put on international goods, rising energy and fuel prices, and ongoing interest rate hikes by t he Federal Reserve's aimed at controlling inflation. These factors contribute to concerns about a potential increase in unemployment and a slowdown in the housing marke t, At the local level, the implementation of the November 2024 charter initiative, known as Pomona Kids First, will require an annual transfer to a new special revenue fund - The Children and Youth Fund (5% in the Fiscal Year 2025 -26 Budget, with 1% increases until the level is at 10%) amounting to a proposed budget of $7.5M of General Fund dollars. To support the full implementation of the Measure Y initiative, the City Council approved key policies on April 21, 2025. These will guide the initial full-year budget transfer, set a timeline for future steps, and support the eventual hiring of the Children and Youth Department Director.

It is also worth noting that 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 prior years, the recurring nature of economic conditions reminds us that a downturn in the economy is occurring, and specifically many of our major revenues are stabilizing. History has repeatedly demonstrated that revenue streams can fluctuate, underscoring the need for a balanced and reasonable approach to budgeting. Consequently, while this Proposed Budget is not balanced, it reflects the City’s highest priority: addressing the community’s essential needs. Striking a balance between those needs and long -term fiscal sustainability remains a significant challenge.

The FY 2025 -26 General Fund budget proposes the use of available reserves in the amount of $5.4M. This cannot be sustained long term and a s detailed in a February 2025 10-year financial forecast presented to the City Council that if the City continued to budget with the cu rrent appropriations set forth and factoring in the future Measure Y impacts, by as early as Fiscal Year 2029-30 all General Fund reserves could be depleted if significant fiscal changes in the organization are not implemented. This year’s General Fund Budget includes reductions from all City Departments including “un -funding” of vacant positions. However, if the financial environment remains the same, the next fiscal year budget will have to implement more reductions that could include recommending the removal of programs and positions.

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Despite transferring $7.5M from the General Fund budget to the Children and Youth Fund , the City maintains its commitment to provide ongoing youth programming through the General Fund, which is a defined priority for the community and Council. This budget includes $1M of General Fund appropriations for ongoing youth programming. In previous years, the City allocated $2 M annually with a goal of providing $10M over five years (FY 2022–23 through FY 2026–27). While this year’s General Fund allocation is lower, the City’s overall investment in youth is increasing significantly with the implementation of Measure Y. The current funding will continue to support a wide range of youth -focused services, including community activities, youth employment opportunities, mobile recreation, and partnerships that benefit young people across Pomona. In addition, the funds will continue to create 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 se rvice to Pomona youth who may face barriers in accessing services at the library building.

This General Fund budget includes reductions from all General Fund Departments totaling $6M which are equated to close to 5% of Departments initial FY 2025 -26 baseline budgets. Some Departments had necessary increases that had to be implemented, such as contract increases and other obligations. These plans are discussed in the General Fund Department section herein.

Other significant impacts and items occurring in this FY 2025 -26 budget and during the forthcoming fiscal year include the findings of the Classification and Compensation study, finalization of the American Rescue Plan (ARP) spending plan, the HEART Team (Homeless Encampment Action Response Team), the Rent Stabilization program, proposed funding concerns from the Federal Government, Fire Contract with the Los Angeles County Fire District, and the eventual restructuring of the Economic Development division.

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. The FY 2025 -26 Budget does not include any fiscal impacts related to implementing the study's findings.

The final ARP expenditure Spending Plan was approved by the City Council in December 2024 per the US Treasury Guidelines. The $45M ARP spending plan will all need to be expended by December 2026. The majority of these funds are dedicated to Capital Improvement Projects (CIP) throughout the City and are currently underway.

The HEART program was previously funded through two sources. In FY 2024 -25, it utilized $2.5M in American Rescue Plan (ARP) Funds. Prior to that, from FY 2018 -19 through June 30, 2024, it operated under the OATH (Officers Assisting the Homeless Initiative Grant) from the State, which was awarded in two 3 -year allotments totaling 6 years . As this essential program remains a priority despite limited General Funds, the team currently consists of 2.30 FTE sworn

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police officers and 6 FTE Public Works employees. The HEART Team collaborates with mental health clinicians from the Los Angeles County Department of Mental Health to conduct outreach to the City’s most vulnerable populations, consisting of those who are unhoused and/or disproportionately experiencing addiction with possible mental health involvement. The HEART Team also acts as a response team to this segment of the community, equipped with NARCAN to treat those in crisis from opioid overdose. HEART Team works regionally with other local and community partners to identify the root causes of addiction and overdose, goals for reducing harms related to the opioid epidemic and areas of th e populations with the greatest needs for treatment intervention services. For FY 2025-26, the HEART Team budget of $2.6 M is funded from three sources, the remaining OATH Fund balance ($560k), the Opioid Settlement Fund ($530k), and the Refuse Administration Fund ($1.5 M), via reserves from the Refuse Operations Fund. All three funding sources are eligible to support this annual program.

The City of Pomona established Urgency Ordinance 4320 on August 1, 2022, and amended Urgency Ordinance 4329 on April 17, 2023. These ordinances implemented the city's rent stabilization measures for residential rental properties. On February 24, 2025, the City Council proposed a comprehensive ordinance that includes the establishment of a rental registry, relocation benefits for tenants, mediation services, the appointment of a rental hearing officer, and a commitment to Phase II of the Rental Inspection Pr ogram. For the FY 2024-2025, the budget for the ARP Rent Stabilization prog ram is $830,587, which includes funding for 2.85 full -time equivalent (FTE) staff to operate the current rental stabilization program in collaboration with RSG Inc.

On May 2, 2025, the President's Executive Office and the Committee on Appropriations issued recommendations for Federal discretionary funding levels. As part of the President’s recommendations for FY 2026, several proposed reductions could significantly impact Federal housing programs vital to our community. These cuts proposed include:

• A $3.3 billion decrease in the Community Development Block Grant (CDBG) Program • A $1.25 billion decrease in the HOME Investment Partnerships Program • A $26.7 billion decrease in Rental Assistance and Project -Based Rental Assistance Programs
• A $532 million decrease in Homeless Assistance Programs • A $296 million decrease in the Lead Hazard Reduction and Healthy Homes Program • A $196 million decrease in Self-Sufficiency Programs

While these proposed reductions signal a potential threat to future housing support, it is important to note that no immediate changes have been confirmed, and these reductions are not reflected in the current budget proposal being presented for FY 2025 -26. We will continue to monitor federal budget developments closely and advocate for sustained or increased funding to support critical housing stability efforts in our City.

The City of Pomona received a formal notice from the Los Angeles County Fire Chief indicating the Fire District’s intent to terminate fire services in Pomona unless significant amendments are made to the existing contract to allow for full-cost recovery by the District. The City and the Fire

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District have been in ongoing discussions regarding this request. Like many government agencies right now, both the City and the District are facing serious financial pressures that challenge the ability to maintain the high standard of services our commun ity expects and deserves. Currently, the City and the Fire District are in the second year of a rolling five-year renewal term, as provided for in our mutually agreed Fire Services Contract. The City remains fully committed to honoring the contract and funding fire services in accordance with its material terms throughout this renewal period, In the interest of public safety and responsible governance, the City will continue to explore all available options to ensure uninterrupted, high -quality fire protection services for Pomona — both now and into the future. The FY 2025 -26 Fire Budget totals $37.8M and represents a 3% increase over last year’s contract.

This budget marks the beginning of a strategic restructuring and rebranding of the City’s economic development efforts. Historically housed within the Administration Department, the Economic Development Division is being refocused to prioritize local business development and support the growth and revitalization of Pomona’s business districts and corridors . In response to staffing changes and the growing need for targeted economic services, the City will bring forward a comprehensive plan in FY 2025–26 to guide the evolution of this division. The plan will emphasize attracting new businesses, while expanding support and resources for existing ones. As part of this transition, the FY 2025 –26 budget includes the transfer of the Deputy Development Services Director into the Economic Development Division to temporarily fill the authorized Economic Development Director position. The Deputy Director position will remain unfunded for the fiscal year.

The FY 2025-26 Proposed Citywide Budget provides an overview and detail ed information for each of the City’s Departments and describes the activities and programs included in the budget .

It also incorporates the City’s Capital Improvement Program (CIP) for the incoming budget year.

As a result, the FY 2025-26 Proposed Citywide Budget, with a General Fund deficit of $5.4M , along with the other City funds, is presented herein.

CITYWIDE BUDGET
The FY 2025-26 Proposed Citywide Budget for appropriations is $494M, and it is comprised of seven operating fund types, as shown in Table 1.

Total City Appropriations by Fund Type – Table 1
FUND TYPE FY 2024-25 FY 2025-26
General Fund $166,229,697 $168,566,646
Special Revenue Funds 115,693,271 90,512,095
Debt Service Funds 19,188,644 19,188,216
Capital Project Funds 53,180,737 14,196,169
Enterprise Funds 141,013,649 161,064,774
Internal Service Funds 10,606,747 10,769,520
Housing Authority Funds 32,597,706 29,479,259
Total $538,510,451 $493,776,679

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KEY BUDGET ASSUMPTIONS AND HIGHLIGHTS

Key Assumptions and Highlights for the FY 2025-26 Proposed General Fund Budget:

• While the Citywide budget reflects a significant decrease of $4 5M, 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.

• The FY 2025-26 Proposed Budget excludes vehicle purchases from the General Fund. 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 $1.3M, resulting from the original balance on the account, plus prior year contributions including $500k from available fund reserves in the Franchise Fee funded program via City Council approval in April 2025. Due to limited funding in the General Fund available there are no allocations included in the FY 2025-26 Proposed Budget for vehicle purchases . While the General Fund excludes vehicle purchases, the non-general funds (primarily in the Water Resources Department) contain allocations totaling $1.3M for vehicle acquisitions and replacements. With this inability to proactively fund the Equipment Replacement Reserve in FY 2025-26, but with the ability to still a llocate funds in the non -general funds, we can systematically replace only some aging vehicles and equipment while simultaneously investing in the necessary infrastructure and electric vehicle technologies to meet the forthcoming State requirements.

A portion of the Equipment Replacement Fund balance may be utilized for any General Fund vehicle request after July 1, 2025.

• According to the U.S. Treasury, the American Rescue Plan (ARP) funds must be obligated by December 2024 and expended by December 2026. In December 2024, the City approved the final ARP Expenditure Spending Plan via City Council action with the ARP subcommittee approving the item weeks prior . This total identified $45M plan will all be spent by December 2026 and a majority of the projects are discussed in the CIP Budget section.

• Revenue estimates are based on data made available through various sources such as: the City’s sales and property tax consultant, reports from various State and Federal agencies, the League of California Cities, US Department of Housing and Urban Developme nt (HUD), Department of Finance, and the State Controller’s Office, as well as the effect of current inflation to the cost of goods and services.

• Sales Tax is estimated to experience an overall decrease of 2% or $700k. 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 decrease is primarily due to a reduction in spending in multiple industry groups such as, the Building and Construction group, Fuel and Service Stations, and Autos and Transportation.

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• There is a projected increase of 5% or $2.3M over the prior fiscal year in Property Taxes.

The year-to-year anticipated increase is based on value gained on single-family residential sales. Value growth for 2024 -25 benefited from the substantial growth of Residential values. Residential value growth was $548.3M (5.3%) and accounted for 72.2% of all value growth. Residual RPTTF revenue is estimated to increase by $300k.

• UUT revenues are estimated to increase by 2% in FY 2025 -26 primarily due to annual utility rate increases expected in 2025. The largest revenue increase is anticipated in the electricity category as the California Public Utilities Commission (CPUC) states the average Southern California Edison residential customer will experience an increase of

10.3 percent on their bill in 2025.

• As we look ahead to Fiscal Year 2025-26, our City faces a non- favorable financial outlook in many areas, however one area that is particularly positive is regarding our investment earnings. Through prudent financial management and strategic investment strategies, we anticipate our investment earnings to increase significantly from $ 7M in FY 2024 -25 to $8M in the upcoming year. The FY 2025 -26 Proposed Budget includes an allocation of $2.8 Million in the General Fund, which will provide additional resources to support essential City services and operations funded through the General Fund. The remaining $5.2 Million is allocated to other funds.

• The Cannabis Tax revenues are estimated to increase by $200k compared to FY 2024-25.

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

• Included in this budget is $1M of General Fund appropriations for the Youth Commitment as the fourth allotment of the annual contributions planned . In previous years, the City allocated $2M annually with a goal of providing $10 million over five years (FY 2022–23 through FY 2026 –27). While this year’s General Fund allocation is lower, the City’s overall investment in youth is increasing significantly with the implementation of Measure Y.

• The Pomona Kids First Initiative that was placed on the November 2024 election ballot was approved and requires 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:

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This 5% amount for the FY 2025-26 Proposed Budget is factored in and the total transfer of $7.5M is included in this proposed budget. $1.6M was transferred in FY 2024 -25 per the charter amendment language

• All bargaining unit s 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 2025-26 Proposed Budget are included herein. The next salary increase of 4% will be effective October 1, 2025.

• Pension Obligation Bonds (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 are estimated at $95M. The FY 2025-26 Proposed Budget includes the annual payment of $15M, of which the General Fund portion is $12.2M and the remaining $2.8M is budgeted amongst non-general funds as the POBs are associated with all Departments Citywide.

• For the FY 2025-26, the City's Unfunded Accrued Liability (UAL) with CalPERS for both the Safety and Miscellaneous employee groups combined amounts to $3.9M. The Proposed General Fund budget for FY 2025 -26 allocates $3.4M to cover most of this UAL obligation. The remaining $520k UAL balance is funded through other City funds.

• One of the significant cost factors the City must 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 a small amount for the next year, as reflected on the FY 2025-26 Proposed Budget. This year’s very small increase is not the norm, 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. Future significant increase s in liability insurance premiums impact on 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 FY 2024 -25 Proposed Budget, $300k was 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 was about ¾% of preliminary General Fund revenues. These Policies replaced the original Financial Policies approved of in 2011, which included the City of Pomona Sustainability Policy and General Fund Reserve Policy. Per the current policy, surplus funds are to be budgeted towards these efforts, unfortunately there was no surplus funds available for the year ending June 30, 2024. However, there was a fund balance in the Franchise Fee Funded Program from prior commercial franchise fee revenues collected.

The $2M fund balance was appropriated via City Council action in April 2025 to put funds

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into the Section 115 Pension Trust, Equipment Replacement Reserve, and CIP Project Budget to address future long terms needs. All General Fund CIP funding is being proposed using the CIP Reserve Fund. There are no CIP allocations budgeted from the General Fund for FY 2025-26.

• 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.

• The General Fund budget does not reflect a Vacancy factor calculated to address the significant vacancies currently in the General Fund that are being recruited and addressed in an efficient manner. Instead, many General Fund positions are being put on ho ld for recruitment, thus the savings for those positions (also known as a “freeze”) are included in this budget, saving the General Fund $4.6M.

• This General Fund budget includes reductions from all General Fund Departments totaling close to $6M which are equated to close to 5% of Departments initial FY 2025-26 baseline budgets.

General Fund Revenues
The FY 202 5-26 General Fund Revenues are estimated at $16 3M. Overall, the estimates have increased by less than 1% ($891k) from last fiscal year. Following Table 2 is a brief discussion of each of these revenue sources.

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General Fund Revenues by Category - Table 2

Property Tax – There is a projected 5% 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. Based on information provided by the Property Tax Consultant, t his anticipated increase is based on value gained on all single- family residential sales . Value growth for FY 2024-25 benefited from the substantial growth of Residential values. Residential value growth was $548.3M (5.3%) and accounted for 72.2% of all value growth. Based on value gained on all SFR sales through October ($184M), value to be added to the 2025-26 tax rolls from sales in 2024 will be greater than the $154M added to the 202 4-25 roll from SFR sales in 2023. The number of Detached SF home sales for 2023 was fewer than in 2022 and the median sales price increased by just 1.6%.

Sales Tax – 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%). Sales Tax is estimated to decrease by 2% in FY 2025-26. Per the Sales Tax Consultant, agencies should expect sales taxes to stay flat or decline slightly as sluggish economic conditions leave consumers cautious in their spending patterns, especially for big ticket items and discretionary products. The 1% decrease is primarily due to a decrease i n spending in multiple business groups such as, the Building and Construction sector, Fuel and Service Stations, and Autos and Transportation.

Utility User Tax (UUT) – UUT revenues are estimated to increase by 2% in FY 2025-26. UUT for both Water and Electric ity are experiencing an increase due to recent rate increases. Per the California Public Utilities Commission, the average Southern California Edison residential customer will experience an increase of 10.3 percent on their bill in 2025. The annual CPI increase for Water was minimal and is expected to only increase this category by $200k.

Revenue Category FY 2024-25
Budget
FY 2024-25
Y/E Est.

FY 2025-26
Proposed
FY 2024-25
Budget vs. FY
2025-26
FY 2024-25
Y/E Est. vs.

FY 2025-26
Property Taxes $51,235,000 $52,852,298 $53,670,000 $2,435,000 $817,702 Sales Tax $43,575,914 $40,851,887 $42,800,000 -$775,914 $1,948,113 Utility Tax $21,989,686 $21,290,921 $22,505,000 $515,314 $1,214,079 Total - Big "3" 116,800,600$ 114,995,106$ 118,975,000$ 2,174,400$ 3,979,894$ Other Taxes $21,304,800 $22,504,800 $22,103,800 $799,000 ($401,000) Licenses, Permits, & Fees $11,430,700 $8,322,287 $8,788,534 ($2,642,166) $466,247 Charges for Svc $4,209,391 $3,857,705 $4,178,410 ($30,981) $320,705 Fines $2,516,524 $3,045,050 $3,132,721 $616,197 $87,671 Other Revenues $5,990,278 $6,844,888 $5,964,877 ($25,401) ($880,011) Total - All Sources 162,252,293$ 159,569,836$ 163,143,342$ 891,049$ 3,573,506$

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Other Revenues – This category includes several revenue streams: Transient Occupancy Tax (TOT), Business License, Cannabis Tax, other taxes, licenses, permits, fees, other miscellaneous revenue, transfers-in and other financing sources. Changes in this category from FY 202 4-25 to FY 2025-26 are estimated to decrease by 4% overall. The “Other Taxes” section of this category is expected to experience a $800k increase primarily due to an estimated increase in Transient Occupancy Tax, Cannabis Tax, and Property Transfer Tax revenue. In addition, the “License, Permits and Fees ” section will experience a decrease in several fee line items such as a $1M decrease in host fees, a $500k decrease in building permit fees, and a $1M decrease in new development fees. The “Fines” section is forecasting an increase primarily due to an estimated $400k increase in traffic safety fines. The “Other Revenue” section will decrease primarily due to an estimated reduction of $150k in Paramedic Pass Thru revenue.

Measure Y Transfer to Children and Youth Fund – In Section 1802(j) of the City of Pomona Implementation Policy authorized by Section 4 of Measure Y states that the City shall set aside a portion of the annual actual unrestricted general-purpose revenues of the City to be transferred to the Children and Youth Fund in the amounts specified in the measure. The annual amount of actual unrestricted general purpose revenues are supposed to be calculated by the City Manager and must include all of the following so urces of revenue received by the City: (1) Property Taxes, (2) General Sales and Use Taxes, (3) Utility Users Tax, (4) Property Transfer Tax, (5) Transient Occupancy Tax, (6) Fines, forfeitures and penalties, (7) Interest from general fund reserves, and (8) other revenues that the City can use for any lawful, municipal purpose. The City shall not define which revenues are to be considered unrestricted general-purpose revenues in a manner inconsistent with the measure. By law, the City may adopt development impact fees and various user fees, which must reflect the actual costs of services. Proposition 26, Proposition 218, and the Mitigation Fee Act (Government Code Section 66000) all identify various fees and changes for which the City must account for and ensure that they do not exceed the reasonable cost of providing the service or impact, unless approved by the voters as a tax. The user fees are currently in the General Fund. For tracking purposes, the city will separate accounts for these fees and will no t include them in the calculation of the General Fund transfer to Measure Y. Examples of these amounts are: Cost recovery, charges for services, reimbursements, GASB entries, Intergovernmental revenues, permits and fees. Every fiscal year during budget ado ption, an estimated amount will be allocated in the budget for the General Fund transfer to the Youth and Children Fund. This amount will be transferred in quarterly installments, each equal to one-fourth of the estimated total, on July 1, October 1, Janua ry 1 and April 1. By October 31, amounts will be trued up based on actual unrestricted general fund revenues, excluding any revenues that are classified as cost recovery or those that reimburse the General Fund for the cost of providing services.

General Fund Expenditures

The General Fund is the largest fund in the City and represents about 35% of its Operating Budget.

It covers services such as Police, Fire, Library, Parks, Recreational Programs, certain Public Works operations, Development Services, City Council, Administration, City Clerk, Finance, and Human Resources.

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Due to the anticipated increase in the General Fund’s allocation to the Pomona Children and Youth Fund (from $1.6M in FY 2024-25 to $7.5M in FY 2025-26), a 5% reduction of the Departments baseline budget was requested and implemented in most Departments equating to about $6M that includes the “freeze” of funding of 32 FTEs, as well as no contributions will be made to fund the City’s Consolidated Fiscal Policies which totaled $2.3M in FY 2024-25. Despite these reductions and the increase in UAL payments from $1.6M to $3.8M, the General Fund budget still saw an overall increase of $2.3M from the previous fiscal year. Furthermore, the previous funding allocation for youth commitment was significantly reduced in the FY 2025-26 budget for the Library and Community Services.

Table 3 and Table 4 show details of the $2.3M increase by Department and Category.

The Police Department's budget decreased by $92k compared to the FY 2024 -25. This reduction occurred despite staffing costs increasing by $5M due to the Department's substantial share of the CalPERS UAL. The decrease was achieved through several offsetting measures: controllable contracts were reduced by $381k, total allocated costs and capital decreased by $716k, and as part of the Department reduction plan a “freeze” of 25 FTEs positions is included for only those that are currently vacant totaled $3.9M. The frozen positions consist of 3 Jailers, 1 Police Dispatcher, 2 Police Records Specialists, 3 Senior Police Dispatchers, 1 Senior Police Records Specialist, 1 Deputy Police Chief, and 14 Police Officers.

According to estimates from the Los Angeles County Fire District, the cost of services is expected to rise by $1.1 M compared to the previous fiscal year. This represents a 3% increase over last year’s contract.

The Public Works Department's budget reflects an overall net decrease of $68k compared to the prior fiscal year. This reduction was achieved despite increases of $181k in staffing and utility budgets and several supplemental budget allocations, including $ 44k for rubberized surface sealing, $112k for Greenbelt Park pruning maintenance, $36k for Meadowview Demonstration Garden maintenance, $50k for water costs at Greenbelt Park, and $40k for Civic Center Plaza historical fountain maintenance and repairs. The Department implemented budget reductions through a $200k reduction in controllable contracts and by temporarily leaving vacant positions unfilled, specifically the Associate Civil Engineer and Graffiti Removal Worker positions, which generated $108k in savings. The Department also unfunded a Equipment Mechanic in the Fleet division, which contributed to the Equipment (Fleet) fund savings plan. Additionally, the department benefited from the reduction of a $79k debt service obligation from the prior year, which has now been fully satisfied.

Considering the necessary fiscal adjustments across Departments, the FY 2025-26 budget reflects a temporary pause in the General Fund Capital Improvement Project allocation. This effort allows the City to address more immediate priorities while maintaining essential services for residents, as well as to fund the Pomona Children and Youth Fund. This resulted in a $3.5M reduction in the CIP budget in comparison to the last fiscal year. The FY 2025-26 CIP Budget includes the use of $950k of the CIP Project Fund Reserves generated from past General Fund transfers.

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Development Services experienced an overall net decrease of $411k compared to the last fiscal year. This reflects a reduction in controllable contracts amounting to $585k and a funding freeze in filling the Deputy Development Services Director position as this person will move to the Economic Development division in FY 2025-26, resulting in a $289k in budgetary decrease. While these reductions were partially offset by an increase in staffing costs of $265k and an additional $195k allocation for a supplemental position request for Senior Plans Examiner and reclassification of Building & Safety Coordinator to a Building & Safety Supervisor.

Community Services has an overall budget decrease of $323k in fiscal year 2025-26. This includes a significant staffing realignment, with $786k allocated for full -time and hourly personnel who were previously funded through the youth commitment budget. Des pite this increase, the department realized substantial reductions through the reduction of prior year budgets related to youth commitment programming. This reduction was implemented to eliminate duplication with services that may be funded through Measure Y.

The General Government group consists of the Mayor & City Council, City Administration, City Clerk, Finance, and Human Resources Departments. It experienced an increase of $5.7 million compared to FY 2024-25, primarily due to the increased transfer of near $6M from the General Fund to the Pomona Fund for Children and Youth. This significant change reflects the progression of the program's funding structure – while the FY 2024-25 transfer was calculated at 2% for half of the fiscal year, the FY 2025-26 allocation increases to 5% for the full fiscal year, resulting in a substantial $7.5M transfer. The General Government group also faced additional costs of a $188k rise in overall staffing expenses, a $305k increase in property administration fees (transferred from the General Services Department), and supplemental increases of $32k for fix ed asset audit and master fee study in the Finance Department. Despite these increases, the Departments in this group implemented reductions, including a $347k decrease in controllable contracts, a $95k reduction in allocated costs, and temporary vacancy savings of $197k by maintaining unfilled positions for the Records Management Specialist and Administrative Assistant in the City Clerk's office.

The General Services Department experienced an overall budget increase of $319k in FY 2025-

26. The Department saw a $550k rise in the Humane Society contract and the removal of a $1.3M vacancy factor. These increases were partially offset by various reductions, including a $125k decrease in controllable contracts, a $115k reduction in outside legal services, and a $65k reduction in required contracts. Additionally, a $270k property tax administration fee is now being accounted for in the Finance Department. Most notably, the City has suspended funding for several fiscal policies that were previously supported in FY 2024-25, including $300k for catastrophic events, $200k for equipment replacement, and $500k for the Section 115 trust, and $1.26M in CIP contributions, reflecting the city's need to reallocate resources in the current budget environment.

The Neighborhood Services budget reflects a $25k increase compared to the previous fiscal year.

This change can be attributed to a $98k rise in staffing costs, offset by a $70k decrease in controllable contracts.

The Library experienced an overall budget decrease of $346k for FY 2025-26. This reduction includes savings of $73k by maintaining a vacant Library Assistant position. However, the

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majority of the decrease stems from the realignment of youth services funding, as the Library was not allocated its previous budget for youth commitment.

Table 3 illustrates the Proposed FY 2025 -26 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

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Expenditures By Category – Table 4

Expenditures Amount Brief Summary
Personnel $8,055,739
The $8M increase relates to several factors including $5M full time salary and benefit increases. This includes increases to the Unfunded Accrued Liability (UAL) of $2M, and $3M for MOU contract increases, and full time costs with positions added after July 1, 2024. Also included is a $290k increase related to hourly increases mainly due to restoration and the addition of hourly staff at the Community Centers. In addition a request totaling $214k in the General Fund for the addition of 1.00 FTE that are 100% General Funded and 2.00 FTE that are reclassified, as well as 1.00 FTE will be eliminated. A $1.3M Vacancy Factor is not factored into this budget due to $4.6M Proposed Reduction listed under the controllable expenses category for the freeze of 31 FTE positions . The Retirement/Termination payout budget decreased $290k due to many long time tenured employees departing from the City in FY 2024-25 and overtime for police increased $100k.

Controllable Exp (7,644,859)
The controllable expenses reduction is related to the decrease in the appropriations per of an amount of $500k for the 115 Pension Trust (Per the Consolidated Financial Polices), the reduction of $81k for all Departments for professional development, $1M for controllable contracts citywide, $115k for outside legal services in the General Services Department, $220k from the Department expense line as the budget within the Youth Commitment division has been reduced, $203k for vehicle expenses for outside vendors, a $572k reduction in the building and safety contract as many services have been brought back in house, and $4.6M related to the proposed freezing of 31 FTEs in the General Fund Department. This amount is offset with supplemental request totaling $314k.

Required Exp 1,506,290 There was a increase of $1.1M for fire services provided by the LA County Fire District. With increase of $550k in the City's Humane Society Contract.

Utilities 18,780 The increase represents a $43k increase in electricity and gas. With a $24k reduction in Water.

Allocated Costs (334,202)
This $334k decrease will be for the internal service funds allocations that increase nominally each fiscal year to support all Departments citywide. This year overall decrease includes $294k for fleet operations, the $112k increase to Liability claims and administration of which continue to rise due to the increased number of claims which results in higher premiums. The Information systems allocation decrease of $117k is due to underfill of budgeted positions within the Department.

Recovered Costs (61,458) The $61k change is a result of the CPI adjustment for the Cost Overhead Allocation as well as new methodology per an analysis provided by a hired consultant to better capture these costs.

Capital (822,192)
This decrease is related to $284k (Find detail on page 18 of the Financial Summaries section) in requested supplemental purchases of automobiles, trucks, and equipment. The decrease is in comparison to items approved in FY 2024-25 totaling $1M. No General Fund vehicle requests are included at this time, as the Equipment Replacement Fund that will have a $1.3M balance after July 1, 2025 will be utilized to revisit Department vehicle requests.

Transfers Out 1,618,851
Transfers overall will be higher in FY 2025-26 in an amount of $1.6M compared to FY 2024-25. The net increase of $5.7M for the Children and Youth Fund Transfer (Measure Y), and the non contribution to the CIP budget nets a decrease of $3.7M. As mentioned, the Consolidated Financial Polices will not be funded in the FY 2025-26 budget, which equates to a reduction of $200k for the Equipment Replacement Fund and $300k to the Catastrophic Reserve Fund.

TOTAL CHANGE $2,336,949

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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 Proposed 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 M anagement, 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 th e City can access financial resources during economic downturns, revenue disruption s, unexpected debt service obligations, or other unforeseen events impacting cash flows.

The City’s financial outlook shows projected reductions in the General Fund Balance over two fiscal years. The year-end estimate for FY 2024 -25 projects a reduction of $ 7M from the fund balance on June 30, 2025. Additionally, FY 2025-26 anticipates using $5.4M from General Fund reserves by June 30, 2026. It is crucial to note the City's effort towards these proactive measures.

However, as stated earlier, there are no contributions for the Consolidated Fiscal Policies included in the FY 2025 -26 Budget. In contrast to previous fiscal year s, operations resulted in a surplus, which the City utilized $4.4M of the $13.2 M surplus from FY 2022 -23 for long -term financial investments. There was no surplus from FY 2023-24, however the City had $2M available in the Franchise Fee Funded programs fund and distributed this amount in a similar manner to the Section 115 Trust ($1M), Equipment Replacement Reserves ($500k), and the CIP ($500k).

While the projected $ 7M deficit for FY 202 4-25 is larger in the short term, it is not due only to current expenses exceeding revenues but also an advance from General Fund reserves to fund a portion of the Civic Center CIP Project of $2M which will be returned to the General Fund from Development Impact Fee (DIF) revenues that are received over the next few fiscal years.

As a result of implementing the Fiscal Policy, the City started to make 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 $5.2M has been contributed to the Section 115 Pension Trust. Secondly, to prepare for potential catastrophic events, the City has been allocated $600k. Thirdly, recognizing the importance of maintaining and replac ing essential equipment, the City has invested $1. 5M in the Equipment Replacement fund. Finally, to address capital improvement needs, the City has allocated $ 1.3M for the Capital Improvement Program (CIP). This funding comprises previous surpluses and

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budgets, and as part of this FY 2025-26 budget it is proposed to use $950k of the CIP reserve funds. Through these strategic contributions, the City has begun its commitment to long -term financial sustainability, addressing critical infrastructure needs, and ensuring the availability of funds for unforeseen events and future obligations. It must be noted these “buckets” will begin to be utilized with the inability to fund a balanced budget for FY 2025 -26. Future surpluses are highly unlikely in the near future and future budgets will have to include less appropriations to secure the current reserves to protect the City’s long-term liabilities and daily operations.

Fund Balance History – Table 6

SUPPLEMENTAL REQUESTS
General Fund Supplemental Budget Items
Each year, the budget includes supplemental budget recommendations for staffing, service s, and equipment requests. Personnel requests total $212k in the General Fund for the addition of 1.00 FTE that are 100% General Funded, the reduction of 1.00 FTE that is 100% General Funded, and

2.00 FTEs that are Proposed for reclassification within the General Fund appropriations. Details of these positions can be foun d on page 22 herein. The FY 2025 -26 Proposed General Fund Requests for Operations and Vehicles total $493k and are reflected in Table 6A. In total, the FY 2025-26 Proposed General Fund Budget contain s $1.4M in total supplemental appropriations.

Several other positions and items were requested by Departments, however due to limited funds were not included in this proposed budget. Significant items staff would like to note are highlighted in Table 6B.

FY 2023-24 Est FY 2024-25 Est FY 2025-26
Fund Balance 60,285,724 $53,126,303 $47,702,999 Change in Fund Balance N/A (7,159,421) ($5,423,304) Expenditures $153,237,740 $155,983,664 $156,502,202
Transfers $9,916,084 $10,445,593 $12,064,444
Total $163,153,824 $166,429,257 $168,566,646
Percentage 37.0% 31.9% 28.3%
Policy Goal 23.0% 24.0% 25.0%
Difference 14.0% 7.9% 3.3%

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General Fund Supplemental Requests – Table 6A

General Fund Non-Approved Supplemental Requests – Table 6B

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 2025 -26 staffing requests total $ 393k for the addition of 1.00 FTE that are 100% funded by Non-General Funds and 2.00 FTEs that are funded by Non-General Funds for reclassification. The FY 2025-26 Proposed Non-General Fund Requests for Operations and Vehicles total $2.7M and are reflected in the and are reflected in Table 6C.

The FY 2025 -26 Proposed Non-General Fund Budget contain s $3M in supplemental appropriations.

Cost
General Fund
Public Works Rubberized surface sealing $43,830
Public Works Pruning for Greenbelt Park maintenance $112,200 Public Works Meadowview Demonstration Garden maintenance $36,000 Public Works Water cost for Greenbelt Park maintenance $50,000 Public Works Civic Center Plaza Historical fountain maintenance and repairs $40,000 Finance Master Fee Schedule - Cost Study $25,000
Finance Audit for Fixed Assets $7,000
Police Next-Gen Taser Replacement (Year 2 of contract) $178,964 Total General Fund $492,994
Fund / Department / Expenditure Description
Cost
General Fund
Community Services 5 summer concerts artist fee/contract services, security, materials $75,000 Development Services Purchase two (2) new F-150 Supercab $145,000 Development Services Ford Escape $40,000
Police 8 Marked black and white emergency vehicles for PD patrol use $661,228 Total General Fund $921,228
Fund / Department / Expenditure Description

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Non-General Fund Supplemental Requests – Table 6C
Cost
Measure M
Public Works Pavement Management Plan and Gold Line Review Services $180,000 Public Works Tree Trimming Services for one year contract extension $154,680 Total State Measure M $334,680
Refuse Administration Fund
Public Works Regulatory Compliance purchase of Compost and Mulch (SB 1383) $262,000 Total Refuse Administration Fund $262,000
Proposition C
Public Works Contract for Bus Shelter and Transit Center Power Wash $616,252 Total Proposition C Fund $616,252
Equipment Maint Fund
Public Works Faster Fleet Management System web-based migration $90,362 Total Equipment Maintenance (Fleet) Fund $90,362
Info Technology Fund
Innovation and Technology Next Gen Anti-Virus IT Software $58,000 Total Information Technology Fund $58,000
Measure W Fund
Water Resources Ford F350 XL with Service Body Utility Service Turck $95,000 Total Measure W Fund $95,000
Water Fund
Water Resources EV Ford F-150 Truck with extended battery $72,523 Water Resources Backhoe - construction equipment $90,000 Water Resources Forklift $70,000
Water Resources Mini Roller Vibrator $35,000
Water Resources EV Ford F-150 Truck with extended battery $72,523 Water Resources Ford 5 yard Dump Truck $126,000
Water Resources Ford F-550 Gate Truck $236,071
Water Resources Ford F-350 Utility Truck $72,791
Water Resources F-150 Lighting Truck with extended battery $72,523 Water Resources F-150 Lighting Truck with extended battery $72,523 Water Resources Ford F-250 Utility Truck $65,791
Water Resources Utility Truck $80,000
Water Resources Audit for Fixed Assets $2,400
Total Water Fund $1,068,145
Sewer Fund
Water Resources 28f Foot Enclosed Trailer $42,900
Water Resources Sewer Easement Jettor-Extension Machine $131,212 Water Resources Audit for Fixed Assets $600
Total Sewer Fund $174,712
TOTAL - All Requests $2,699,151
Fund / Department / Expenditure Description

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

UAL vs POB Comparison Table – 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 best financial 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), American Rescue Plan, and Fairplex Mitigation Funds.

The FY 2025-26 budget introduces two new special revenue funds: the Older Adult Home Modification Grant and the ESG-RUSH program. The Older Adult Home Modification Program enables low-income elderly residents to remain safe in their homes through strategic, cost-effective modifications. These improvements reduce fall risks, enhance general safety, increase accessibility, and improve functional abilities for older adults, ultimately supporting their ability to age in place with dignity and independence. The other new Special Revenue Fund, ESG-RUSH, was awarded to the City in the amount of $1M due to the wildfires and straight-line winds.

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For FY 2025-26, the HEART team will transition to a diversified funding structure within the Special Revenue Funds, following its funding through the American Rescue Plan in FY 2024-25.

To ensure program continuity, the Police Department's portion will be supported by $560k from the remaining OATH Initiative funds and $ 530k from the Opioid Settlement fund. Concurrently, the Public Works portion will receive $ 1.5M transferred from the remaining fund balance in Refuse Operations to Refuse Administration.

The Special Revenue Funds serve as the accounting mechanism for all grant funds received by the City. It's important to understand that these funds naturally fluctuate throughout the fiscal year based on grant lifecycles. As existing grants reach their performance period conclusion and funds are expended, the total Special Revenue Funds decrease. Conversely, as the city secures additional grant funding, the total increases. A key consideration for budget planning is that the amounts allocated for grant fun ds in the Special Revenue Funds represent estimates rather than fixed figures. To ensure accuracy in financial reporting, staff will adjust the carryover grant balances at the beginning of the new fiscal year, once the definitive ending balances for FY 2024-25 have been determined. This adjustment process allows for precise alignment between actual grant fund availability and budgetary allocations. Overall, the Special Revenue Funds reflect a decrease of $25M when comparing FY 2024-25 to FY 2025-26.

Debt Service Funds
The Debt Service fund serves as the dedicated accounting mechanism for all the City's long-term financial obligations, including bonds, certificates of participation, and leases. For FY 2025-26, the budgeted amount remains unchanged from the prior fiscal year. This stability reflects the absence of any new bond issuances during the period, as well as the fact that no existing bonds have reached their maturity date and been paid off.

Capital Project Funds
The Capital Improvement Project (CIP) fund accounts for all construction projects that ultimately qualify for capitalization. Funding for these projects follows a specific budgetary approach – allocations are established at the time of project initiation o r when supplementary funding is designated for an existing project. Importantly, unused budget allocations from previous fiscal years are not re -budgeted in the current cycle, as these funds automatically carry forward until project completion or reallocation. Notable additional CIP funding in FY 2025-26 are $4.4M for Pomona – LA 2028, $1M each for Holt Avenue West Reconstruction and Reservoir Treatment Production and Rehabilitation, $1.3M for Garrey Avenue Rehab – Aliso to Monterey, $0.9M each for Pomona Transit Center ADA Improvement and Pomona Emerging Transportation Technology.

Enterprise Funds
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 with remaining funds.

Enterprise Funds reflect an increase of $20M in FY 2025-26, driven by several significant operational adjustments across different funds. The Pomona Choice Energy Authority accounts for a considerable portion of this growth, with an $11M increase in power procurement costs, a $2.5M rise in required contract services, and a $1.1M increase in Net Energy Metering for

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residential customers. The Refuse Operation Fund will facilitate a $ 1.5M transfer to support the Public Works' portion of the HEART program, ensuring the continuation of this essential service.

Concurrently, the Water Fund faces increased operational costs, including a $568k rise in energy services costs due to expanded produ ction, a $1.1M increase in staffing expenses, and a $571k investment in additional treated imported water purchases.

The Refuse Operating fund, which is no longer active but has remaining balances, will transfer a total of $2M in FY 2025 -26 to the Refuse Administration fund towards HEART ($1.5M) and illegal dumping initiatives ($500k). After these transfers, the Refuse Operations fund will leave a balance of $5.4M, which will need to be evaluated for potential use toward paying the fund’s long- term liabilities, including pension obligations, OPEB, and the fund’s portion of the Series BJ pension obligation bond.

Internal Service Funds
Internal Service Funds include Self-Insurance Services, Equipment Maintenance, Innovation and Technology, Pension Obligation Bonds, and Printing/Mail Services. The Self -Insurance Fund, which includes General Liability , Workers’ Compensation, and Unemployment, allocates its expenditure to Departments within the City. The allocation is based on each Department’s number of employees and its actual claims experience.

The Internal Services Funds reflect a n increase of $163k in the FY 2025-26 budget compared to FY 2024-25. This reduction primarily stems from an anticipated increase in claims expenses projected for the coming year within the General Liability fund. All remaining internal services funds experienced very minimal changes compared to the prior year's budget

Housing Authority
The Housing Authority reflects a decrease in FY 2025-26 appropriations of $3.2M. This is due to the major rehab of a Housing property located at 252 E. 4th Street in the prior year.

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 funding of qualified Agency obligations. The FY 2025 -26 ROPS was approved for $12M and includes an administrative allowance of $173k.

STAFFING ALL FUNDS

Staffing cost for the FY 2025-26 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

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the Authorized Staffing section of this document and include the Proposed authorized staffing level of 649.55 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 minimal increases in the number of FTEs and reclassifications of positions.

The approved FTE changes are for the FY 2025 -26 Proposed Budget. In total there are an additional 2.00 FTEs and 5.00 FTEs approved for reclassification. There are also 1.00 FTE that will be eliminated. The total approved personnel cost changes include $214k for the General Fund and $323k for various Non-General Funds. Table 7B provides a historical view of the FTE changes over the last 14 fiscal years. As discussed in the Budget Reduction Section there are 32 authorized FTEs that are “frozen”, in addition there are 6 FTEs in the Police Department that are un -funded in FY 2025-26 Budget.

Historical FTE Staffing Levels – Table 7A

Historical FTE Staffing Levels – Table 7B

Amended Staffing Levels at 02-24-25
Administration (1.00) Delete 1 Assistant City Manager Administration (Publ Wrk) - Reclassify 1 Senior Project Manager to Management Analyst (move to Public Works) Community Services - Reclassify 1 Management Analyst to Senior Management Analyst Development Services - Reclassify 1 Management Analyst to AIPP Programs Manager Development Services 1.00 Add 1 Senior Plans Examiner Development Services - Reclassify 1 Building & Safety Coordinator to Building & Safety Supervisor Water Resources - Reclassify 1 Stormwater Maintenance Worker to Stormwater Maint Crew Lead Water Resources 1.00 Add 1 Utility System Technician

25-26 Proposed Staffing
25-26 Proposed Staffing 649.55
24-25 Amended Staffing 648.55

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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 203 projects, totaling approximately $673M, of which approximately $290.8M is funded. The $290.8M will be funded from prior year appropriations totaling $268.9M of which approximately $161.6M remains unspent, and approximately $21.9M of proposed new fu nding. The approved prior funding for projects within this document reflects City Council approvals through April 21, 2025. This information is detailed in Table 8 below.

FY 2025-26 CIP Overview– Table 8

Total
Proposed
2025-26
Pending
2025-26
Following
Four Years+
Projects in
CIP Plan
Streets 35,629,378 45,267,518 7,760,152 2,350,000 187,872,784 278,879,832 Traffic 2,665,109 19,672,143 1,546,981 950,000 55,099,303 79,933,536 Parks & Facilities 53,913,336 60,499,471 2,515,184 2,200,000 72,697,899 191,825,890 Water 1,347,326 18,733,146 7,575,000 - 39,125,310 66,780,782 Sewer 4,704,957 1,292,832 1,920,782 - 2,649,855 10,568,426 Storm Drains 1,550,878 9,679,242 400,000 - 19,268,000 30,898,120 Miscellaneous 7,535,150 6,424,828 200,000 - - 14,159,978 Total 107,346,134 161,569,180 21,918,099 5,500,000 376,713,151 673,046,564 Category
Estimated
Prior Year
Expenses
Estimated
Prior Year
Carryover

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2025-26
Noteworthy CIP projects for FY 2024-25 – Table 9

CIP Highlights of 2024-25 TOTAL PROJECT COSTS TO DATE
$83,539,350
*TCC/TEC Grant (part of ACTS) $1.5M Readiness Requirements Completed and Construction Started
ACTS Grant Program $20.5M*+ Programming and Coordination Kicked Off ADA Path of Travel (23-24)
Design, Bid, Awarded, and ~80% Construction Completed,
with remaining construction to immediately follow in
2025/26
American Recovery Program (ARP/ARPA) Grant Funding
$25+M
Allocated, Obligated, and Awarded and Most Construction Started
City Facilities - Roof Replacements and Repairs -
Palomares Park Construction Complete
Civic Center Plaza - New Playground & Amenities
Design, Bid, Awarded, and ~50% Construction Completed,
with remaining construction to immediately follow in
2025/26
Country Crossing Park - Playground Resurfacing Construction Complete D2-MLK Jr. Playground Equipment Construction Complete
D4 - Jaycee Park Playground Update Construction Complete D6-Ted Greene Playground Upgrade Construction Complete
Downtown Parking Structures Concept Design
Downtown Transit Center ADA Improvements Ph1 outside RxR ROW Designed; Ph2 inside RxR ROW Coordination Started
Emergency Shelter Annex (Parking Lot)/ Water Utility
Access Construction Complete
Garey Avenue Rehabilitation - [I-10 to Holt Ave] Design, Bid, Award, and 30% Construction Complete with remainder of this segment to immediately follow in FY 25-26 Holt Avenue (East) Reconstruction Design, Bid, Award, and Construction Started Holt Avenue (West) Reconstruction Design, Bid, Award, and Construction Started (Note: Dudley St to Park Ave Gap)
Holt Avenue Corridor Improvements Construction Complete New Playground at Ralph Welch Park Construction Complete Palomares Park - Lawn Bowling Shade Structure
Replacement Construction Complete
PD Parking Lots [3ea] Designed, Bid and Awarded
Phillip's Ranch Parcourse Restoration Construction Complete Pomona Library Facility Improvements
Design, Bid, Awarded, and ~50% Construction Completed,
with remaining construction to immediately follow in FY 25- 26 Pomona Multi-Neighborhood Pedestrian and Bicycle
Improvements
Design, Bid, Awarded, and ~80% Construction Completed,
with remaining construction to immediately follow in
2025/26
Reservoir/Treatment/Production Rehabilitation Project assessment and documents.

SMIP SGVCOG Gold Line First Last Mile Project; $8M CRP
Grant+
Concept Design, CRP Grant Approved, Other Grant
Applications pending
Street Improvements and Stairs $3M HUD Grant Design, Bid, Award, and Construction Started Street Lighting (CDBG; Chester) Construction Complete
Street Preservation - Local (FY 24-25) Design, Bid, and Awarded Street Preservation (CDBG; San Francisco) Construction Complete Street Preservation –Local (FY 23-24) Construction Complete Street Rehabilitation - D2 & D3 (STPL) Design Started
Traffic Signal Improvements - Towne / Bonita Construction Completed Water Resources Building Completed 100% of the WRD Yard construction. Will close project in FY 25/26.

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2025-26
CIP Projects For FY 2025-26 – Table 10

Infrastructure Projects In Process for FY 2025-26 TOTAL BUDGETS OF PROJECTS IN FY 25-26 WORKPLAN: $155,415,453
*TCC/TEC Grant (part of ACTS) $1.5M Construction
252 E. 4th Street Major Rehabilitation Design/Construction of Improvements.

ACTS Grant Program $20.5M*+ 30% Construction Completion, with remainder to follow in FY26/27
ADA Path of Travel (23-24) Construction
ADA Path of Travel (24-25) Design, Bid, Award
American Recovery Program (ARP/ARPA) Grant Funding
$28+M Construction
Annual Water Main Replacements Advertising for construction Bike Path - San Jose Creek 95% Design Completed. $11M ATP award Summer for construction
Cannon Waterline Rehabilitation
Inspection, assessment, and rehab of existing pipe.

Rehab to include use of cured-in-place pipe (CIPP)
installation .

Civic Center Plaza - New Playground & Amenities Construction Downtown Parking Structures Grant Applications
Downtown Transit Center ADA Improvements Ph1 outside RxR ROW Construction Started Electrical Improvements and Upgrades Phase I Advertising for construction Fairplex Stormwater Capture Completing project design.

Flood Resilience Infrastructure Includes physical improvements of structures (pipe, basins, manholes, etc.)
Garey Avenue Rehabilitation - [I-10 to Holt Ave] Construction Holt Avenue (East) Reconstruction Construction
Holt Avenue (West) Reconstruction Construction (Note: Dudley St to Park Ave Gap funding 20%
Hydration Stations Upgrades Constructing new bottle fillers/hydrants in City parks. New design sites are being developed.

MLK Jr. Park, Skate Park/Lighting Construction to start Spring 2025 New Playground at Washington Park Baseball Fields 10% of Construction Park Restroom Construction and Replacement Construction to start Fall 2025 PD Parking Lots [3ea] Construction
Pedley Filtration Plant Upgrades Initial assessment of necessary upgrades scheduled to begin in FY 2025-26.

Pomona Library Facility Improvements Construction

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2025-26
CIP Projects For FY 2025-26 – Table 10 (continued)

Infrastructure Projects In Process for FY 2025-26 TOTAL BUDGETS OF PROJECTS IN FY 25-26 WORKPLAN: $155,415,453
Pomona Multi-Neighborhood Pedestrian and Bicycle
Improv. Construction
Reservoir Assessment and Rehabilitation Design - Various Locations
Completed original assessment. Advertising for
improvements.

Reservoir/Treatment/Production Rehabilitation Advertising for varied improvement construction and R-6 roof replacement.

Sewer Main Replacements - Design Advertising for construction Sewer Manhole Rehabilitation Generating assessment and design Sewer Pipeline Replacement - Citywide (Phase IV) Advertising for construction SMIP SGVCOG Gold Line First Last Mile Project; $8M CRP
Grant+ Complete Design
Stormwater Master Plan Finishing stormwater masterplan
Street Improvements and Stairs $3M HUD Grant Construction Street Lighting (CDBG) Design and Bid
Street Preservation - Local (FY 25-26) Design, Bid, and Award Street Preservation –Local (FY 24-25) Construction
Street Rehabilitation - D2 & D3 (STPL) Environmental Clearance Technology - Utility Customer Information System Upgrade Includes WRD funding for the IT managed system
for management of maintenance management.

Project being completed in collaboration with IT
Traffic Signal Improvement - McKinley Ave and Canyon Way Construction Water Facilities - Site Improvements and Upgrades Construction of booster station No. 2 and varied infrastructure
Water Facilities - Water Resources Building Site and Street Improvements
Construction of site improvements including
security, street, sidewalk, and utility infrastructure
Water Mains - Ellen Place Advertising for construction.

Water Treatment - Volatile Organic Compound Treatment
Plant Advertising for construction

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2025-26

SUMMARY
The FY 2025-26 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 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, 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 we approach the estimation of service and program costs, as well as the available resources to fund them, with prudence and caution. While revenues did not experience much 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 budge ting.

Consequently, this Proposed budget strikes a careful balance between addressing the essential needs of our community and maintaining fiscal sustainability for the long term. In addition, the implementation of Measure Y brings a $7.5M use of General Fund that was not required in the past. This transfer will increase each year, which in turn means more core services funded by the General Fund will need to be reduced and/or eliminated in future budgets, unless significant revenue is discovered.

As we present the FY 2025 -26 General Fund Budget, we report a projected budget deficit of $5.4M. Furthermore, the General Fund fund balance is estimated to reach $48M by June 30, 2026.

This is a result of the projected use of almost $12M use of reserves in FY 2024 -25 and FY 2025-

26. The continued reliance on reserves is unsustainable. A more drastic plan will need to be proposed next fiscal year and all opportunities for immediate cost savings will be implemented when presented.

CONCLUSION
The FY 2025-26 Proposed Citywide Operating and CIP Budget s are hereby presented. I wish to thank the Mayor and City Council for their leadership and sound fiscal policy decisions as we work to improve the quality of life for Pomona residents, invest in our youth, and address the current fiscal challenges. I also recognize the hard work of the Department heads and their staff members in assembling this year's budget. Each department not only understands its role in delivering high-quality City services but h as also taken thoughtful steps to manage its resources responsibly—particularly in a time of fiscal constraint . Their commitment to balancing service delivery with financial discipline is critical to our success. 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.

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

CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2025-26
Respectfully submitted,

Anita D. Scott
City Manager

City of Pomona 2025-26 Proposed Budget

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

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

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

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

The Mayor and City Council 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 the exception of refuse, which is provided by
contract with Athens Services, and fire services ,
which is provided by contract with the County of Los
Angeles. Through the fire contract, the County of Los
Angeles Consolidated Fire District staffs seven
stations which are supported by fire prevention,
community relations, state-of-the-art commun-
ications 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,
public safety, and general administrative services.

The Community Services D epartment operates 27
parks, 11 community centers, 2 senior citizen
centers, 2 public pools, a portable stage, 9 lighted
tennis courts, 16 pickleball courts, 3 skate parks, 23

City of Pomona 2025-26 Proposed Budget

2 basketball courts and 19 ball fields (16 lighted). The City of Pomona Pub lic Library ’s resources and
services include a circulating book collection in
English and other languages of over 300,000
volumes; newspapers and magazines; adult
reference and information services; Internet access;
audio-visual materials; a large genealogy collection;
and programs for children, young adults, and adults.

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

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

Pomona is a city of hidden 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, 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
27 Parks/11 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
City of Pomona 2025-26 Proposed Budget

3 Service Providers
Water / Sewer City of Pomona
Natural Gas The Gas Company
Electricity Southern California Edison Company
Pomona Choice Energy (PCE) City of Pomona
Telephone Frontier Communications
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 153,082
2018 155,687
2019 154,310
2020 151,713 154,817
2021 151,319
2022 149,908
2023 149,721
2024 152,166
2025 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 their
respective responsibilities , t he City Council, by
ordinance, may create boards and commissions
within the City government. Each commission is
composed of 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
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
140,000
145,000
150,000
155,000
160,000
165,000
2010-2025
City of Pomona 2025-26 Proposed Budget

4 that the City Manager submit to the City Council a
proposed budget at least 45 days prior to the
beginning of the fiscal year. It further requires that the Council set a time for a public hearing and that a notice of such hearing be published in a local newspaper no
less than two weeks prior to the hearing date. In the
event the budget is not adopted prior to the first day
of the fiscal year (July 1), the amounts appropriated for 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 s afety 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 and
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 i s
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 B udget. Budget
transfers or budget amendments should be the
City of Pomona 2025-26 Proposed Budget

5 exception rather than the rule. In certain cases,
however, requests are considered where unforeseen
events have occurred. In such cases, the Department
Director and Finance Director may approve transfers
within the same division and expenditure category.

Transfers - Moving funds from one division or
department to another or one category to another
requires the approval of the D epartment Director,
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.

NTRODUCTORY 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
City of Pomona 2025-26 Proposed Budget

6 measurement focus and the modified accrual basis
of accounting. Revenues are recognized as soon as
they are both measurable and available. Principal
and interest on long-term debt are recorded as fund
liabilities when due or when amounts have been
accumulated in the debt service fund for payments
to be made early in the following year.

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 reaso nable
assurance recognizes the cost of control sho uld not
exceed the benefits, and the evaluation of costs and
benefits likely to be derived requires estimates and
judgments by management.

BUDGET STRUCTURE & FUNDS
The City’s accounts are organized on the basis of
funds and account groups, each of which is
considered a 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 fun ds 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 three Enterprise
Funds – Water, Sewer, and the Pomona Choice Energy
Authority.

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

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

The General Fixed Assets Account Group is used to
account for and control all City general fixed assets,
other than those in the proprietary funds. An item
qualifies as a general fixed asset if it has a useful life greater than one year and a value greater than
$25,000.

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 –

City of Pomona 2025-26 Proposed Budget

7 • GENERAL FUND
Fund 101 – General Fund
The 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.

• 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 upgrades, public transit services,
transportation marketing, and congestion
management programs.

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

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

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

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

Fund 138 - Measure M
The Los Angeles County Traffic Improvement Plan,
Voter approved on the election ballot on November
8, 2016 imposes a retail transaction and us e tax at
the rate of one -half of one percent (.5%) within Los
Angeles County. Funding is to improve freeway
traffic flow/safety; repair potholes/sidewalks;
repave local streets; earthquake- retrofit bridges;
synchronize signals; keep senior/disabled/student
fares affordable; expand rail/subways/bus systems;
City of Pomona 2025-26 Proposed Budget

8 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. Othe r 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 an d urban runoff
challenges and opportunities. The Regional Program
receives 50 percent of the revenue for the
implementation of projects and programs that will
increase water supply, improve water quality, and
provide community enhancements throughout Los
Angeles County. Ten (10) 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 commercial solid
waste services to an exclusive hauler. The Refuse
Administration Fund accounts for illegal dumping
and payments received from the exclusive hauler
such as the housing grants and vehicle impact fees.

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

Fund 148 – The Pomona Fund for Children and
Youth (Also known as Measure Y)
This special fund was established to allocate a
portion of the City’s general purpose revenue
towards programs and services for children and
youth. The init iative aims to improve the lives of
Pomona’s children, youth, and young adults by
providing free, high -quality programs and services.

The fund is financed through the City of Pomona’s
existing general purpose revenue, without requiring
a tax increase. Initially, 2% of the City’s general
purpose revenue will be allocated to the fund,
increasing by 1% annually until it reaches 10%.

Fund 150 – CASp Certification and Training Fund
Senate Bill 1186 created Government Code § 4467.

This statute was amended by Assembly Bill 1379 and
again more recently by Assembly Bill 2164. This
statute requires a four- dollar fee to be paid by any
applicant for a local business license, permit, or
similar instrument when it is issued or renewed. The
fee is divided between the local entity, which retains
70%, and DSA, which receives 30%. Local entities
shall use the funds for increased certified access
specialist (CASp) training and certification within that local jurisdict ion and to facilitate compliance with
construction-related accessibility requirements.

City of Pomona 2025-26 Proposed Budget

9 Fund 185 OLDER ADULT HOME MODIFICATION
GRANT
The Housing Services Division in the Neighborhood
Services Department administers the Older Adult
Home Modification grant funded by the U.S.

Department of Housing and Urban Development
(HUD). The program aims to provide no -cost, low
barrier, high impact home modifications for elderly
people to improve accessibility, reduce falls, increase independence, and facilitate aging in place. The
program will assist elderly individuals in 165 housing
units (owner - or tenant- occupied) with home
modifications so they can stay longer in their homes,
as opposed to moving to nursing homes or assisted
care facilities. The beneficiary must be a head of
household, 62 years old and above, and household
incomes cannot exceed 80% of the median i ncome
of the Los Angeles County area.

Fund 186 ESG-RUSH
The Neighborhood Services Department oversees a
special allocation of Rapid Unsheltered Survivor
Housing (RUSH) funding under the ESG program in
response to the President’s Major Disaster
Declaration dated January 8, 2025. An amount of
$1,000,000 was awarded to the City of Pomona
specifically due to Wildfires and Straight-Line Winds.

The Department, through the Housing Stabilization
Division, shall be responsible for administering the
ESG-RUSH Grant and will utilize the funds for
administration, rapid re -housing, homeless
prevention, and emergency shelter. The Division’s
goal is to en sure a smooth transition into housing,
improve long -term housing stability, and prevent
future homelessness, including the administration of
shelter operation funding for eligible activities.

Fund 187 PROPOSITION 47 GRANT
On October 3, 2024, the City of Pomona was
awarded $8,000,000 by the Board of State and
Community Corrections through the Proposition 47
Grant Program. Proposition 47 seeks to reduce
incarceration for nonviolent offenses and reinvest
the savings into comm unity-based programs that
focus on mental health services, substance use
treatment, victim support, housing assistance, and
recidivism reduction.

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 with the Office of
Violence Prevention and Neighborhood Wellbeing
(OVP) to reduce violence in the City of Pomona.

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

Fund 190 HOME Investment Partnerships American
Rescue Plan Program (HOME-ARP)
The HOME Investment Partnerships American
Rescue Plan Program (HOME -ARP) is for affordable
rental housing and homeless assistance. These funds
provide cities with flexible funding to : reach
populations experiencing homelessness , those
currently at risk of homelessness , 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) Supportive Services for
Qualifying Populations; and 5) Acquisition and
Development of Non-Congregate Shelter (NCS).

Fund 191 – American Rescue Plan
The American Rescue Plan (ARP) fund was
established to account for the American Rescue Plan
funds received by the Department of Treasury. This
assistance provided needed relief to state, local, and
Tribal governments to enable them to continue to
support the public health response and lay the
foundation for a strong and equitable economic
City of Pomona 2025-26 Proposed Budget

10 recovery. The city was allocated $45.37M in ARP
funds.

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 obligated
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 ca ble 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 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
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 213 – 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 d evelopment programs, code
enforcement, administration, fair housing , and
public services. Fund 197 is a ‘roll-up’ of Funds 111- 117, and 213.

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
City of Pomona 2025-26 Proposed Budget

11 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 About paratransit services for the elderly
and disabled.

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

The Los Angeles Metropolitan Transportation
Authority must approve all projects.

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

Fund 226 – 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 variety of agencies/organizations to provide
low to no cost services which include: health; legal;
adult education; tax assistance; transportation; case
management; and a variety of recreational programs
including special events for its participants.

Fund 229 – Lead Based Paint Grant
The City’s Lead Education Awareness and Control
(LEAC) Program is funded under the American
Recovery and Reinvestment Act of 2009, through
HUD’s Office of Healthy Homes and Lead Hazard
Control. The LEAC Program provides lead testing and
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 provides funds to
municipalities to assist with local law enforcement
agency programs and initiatives to reduce crime and
improve public safety.

City of Pomona 2025-26 Proposed Budget

12 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 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 P ublic 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 replacin g plant material as needed, and
repairing vandalism damage to trees , shrubs, and
ground cover.

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

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

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

Fund 257 – CalHome Reuse Grant
The CalHome 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 used to provide
deferred loans of up to $25,000 to low or very low
income owner -occupants of mobile home units
within Pomona.

Fund 260 – Asset Forfeiture
Asset seizure proceeds represent cash, assets or
other items of market value that are alleged to have
been used in the commission of and/or derived from
the proceeds of illicit drug trafficking activity. Assets seized in this manner by law enforcement agencies
City of Pomona 2025-26 Proposed Budget

13 must be processed through State or Federal asset
seizure authorities before actual forfeiture of
ownership to the requesting agency can be made .

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

Fund 263 – Domestic Prep/Homeland Security
Grant
Funds from this grant source consist of federal pass
through monies awarded to the State of California
for distribution to county and city governments 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 projects that encourage
transportation methods other than vehicle-related.

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

Based on population figures furnished by the
California Department of Finance, specific allocation
amounts for SLESF have been established for all
eligible agencies in the 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 to address homelessness. Funding for
this initiative is on a one -time basis and is to be
utilized in full by July 1, 2021 (three years). This
funding p rovides 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
City of Pomona 2025-26 Proposed Budget

14 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. T he Council Districts’ carryover
Discretionary CIP Funds are allocated to Capital
projects in the future.

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), except for
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.

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 facilities 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 510, 520 – 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.

City of Pomona 2025-26 Proposed Budget

15 Fund 540, 550 – 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 Refuse Operations Fund, which is no longer
active, has remaining balances used to account for
the former Solid Waste Division within the Refuse
Fund, which performed the citywide residential solid
waste collection service.

• 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 Department. 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
City of Pomona 2025-26 Proposed Budget

16 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 community partners
to secure the supportive services necessary for
participants to retain housing on a permanent basis.

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

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

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

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

ANNUAL AUDIT OF FINANCIAL RECORDS
All cities are required to retain the services of an
independent Certified Public Accounting (CPA) firm
to conduct an annual audit of the year’s financial
transactions. The City’s auditors are selected on a
competitive basis through a formal, public 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 independent auditor ’s report,
Management’s Discussion and Analysis (MD&A’s),
government-wide financial statements, fund
financial statements, notes to the financial
statements, and a statistical section. The reports are prepared in conformity with 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 February 6, 2023
the City Council adopted via Resolution 2023-06, the
City of Pomona’s Updated Consolidated Fiscal
Policies and Administrative procedures. As part of
the City’s on -going debt management program, the
City periodically reviews all outstanding debt to
evaluate the cost/benefit of restructuring or retiring
any outstanding debt. All debt service payments are
budgeted and are anticipated to be covered by
City of Pomona 2025-26 Proposed Budget

17 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 revenues 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 6/30/24 $15,484,875,000

Debt limit percentage 15.00%
Total debt limit $ 2,322,731,250
Amount of debt applicable to debt limit - Legal debt margin $ 2,322,731,250

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

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

Special Assessment Districts can be used to finance
infrastructure for a limited area of the City. With this kind of debt, special assessments or special taxes are
levied against the property owners in a defined
district who directly benefit from the infrastructure
improvement. The City of Pomona has used this type
of debt to finance infrastructure 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 used 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 “spread” 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, 2025. 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, 2025, Estimated Outstanding Balance:
$64,634,206
City of Pomona 2025-26 Proposed Budget

18 • 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, 2025, Principal Outstanding: $ 0
• 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, 2025, Principal Outstanding: $3,300,000
• Interest Rate: 3% - 5%
• Funding Source: tax revenue from West Holt
Avenue Redevelopment Project Area

2006 Pension Obligation Refunding Bonds,
Series AR
Partially Refunded by 2017 Series BG (COP)
• Purpose: to refinance 2004 Series AJ/AK
Pension Obligation Refunding Bonds and
convert prior obligations to a fixed interest rate
• Maturity Date: 07/01/2030
• Original Principal Amount: $4,241,233
• July 1, 2025, Principal Outstanding: $1,910,961
• 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, 2025, 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, 2025, Principal Outstanding: $17,160,000
• 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, 2025, Principal Outstanding: $1,325,000
• 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, 2025, 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, 2025, Principal Outstanding: $40,100,000
• 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, 2025, Principal Outstanding: $43,170,000
• Interest Rate: 1.844% - 3.356%
City of Pomona 2025-26 Proposed Budget

19 • 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, 2025, Principal Outstanding: $11,790,000
• 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, 2025, Principal Outstanding: $76,305,000
• Interest Rate: 2.300% - 4.100%
• Funding Source: Sewer Fund

2020 Taxable Pension Obligation Refunding Bonds,
Series BJ__________________________________
• Purpose: to finance a portion of the rolled
forward Pension Liability as of 06/30/20 and
prepay the remaining portion of Fiscal Year
2021.
• Maturity Date: 08/01/2046
• Original Principal Amount: $219,890,000
• July 1, 2025, Principal Outstanding:
$196,180,000
• Interest Rate: 2.474%-4.00%
• Funding Source: City General Fund

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

These financial guidelines and policies lay out the
framework for not only the development of the
budget, but the ongoing operations of the City as a
whole. It is important to continue developing these
policies as they are the financial foundation that
supports the services to the community.
• 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. Multiple
key line-items are tracked, comparing the current
pace of revenues received with prior years, adjusting
for anomalies.

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

City of Pomona 2025-26 Proposed Budget

20 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.

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, a procurement cost greater than
$100,000 requires formal bidding.

Public projects for the amount defined in Public
Contracts Code §22032(a) of $75,000 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
$220,000 or less may be made by the City Manager
to award informal contract.

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

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
City of Pomona 2025-26 Proposed Budget

21 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.

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, 2 019.

The Debt Service portion for Miscellaneous is
allocated to Miscellaneous employees according to
their salary account distribution and the same
City of Pomona 2025-26 Proposed Budget

22 method is performed to allocate the debt service for Safety employees.

• INFORMATION SYSTEMS
Each Department is allocated a portion of the costs
to support the services provided by the Information
Technology Department. These costs are allocated
using a formula that is based on each department' s
technology inventory and Full-Time Equivalent (FTE)
positions. Each department's inventory is verified
and then assigned a percentage based on the total
amount of information system technology items
factored into the total inventory citywide. Once that
figure is established, the amount is further allocated
based on the nu mber 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 respective department allocation are
department specific software contracts and other
technology services outside the standard level of
service such as the City's Geographic Information
System (GIS).

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

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

Workers’ Compensation (F671) – Beginning in 2014-
15, Workers ’ Compensation costs a re allocated
through the benefit ted position allocation process
just as if the City were not self -insured. Claims
expense is tr acked by 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 en titled: Liability Admin
Allocation, Workers’ Comp Admin Allocation, and
Unemployment Admin Allocation within the
allocated costs and self- insurance category. These
costs are allocated to each operating department
based on their division’s total Full- Time Equivalent
(FTE), including hourly positions , versus the City’s
overall FTE. The percentage determined using this
formula is then applied to the overall amount
estimated for these annual services.

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

The methodology used to estimate the fiscal year
expenses is based on several factors including; the
number of labor hours spent working on the
department specific vehicles in the 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 monthly 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
City of Pomona 2025-26 Proposed Budget

23 checks, purchasing, accounting, cashiering, benefit
administration, and technology. The total amount
allocated to other funds is allocated back to the
legislative and support services for the cost of each
service.

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

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

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

The original Article XIII B (Proposition 4) and 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 2024-25 was
$319,054,489 and the appropriations subject to
limitations was $136,066,229; therefore, the City of
Pomona was $194,786,141 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
$-
$100
$200
$300
$400
2021 2022 2023 2024 2025 2026
Millions
Appropriations Subject to Limit Appropriations Limit
City of Pomona 2025-26 Proposed Budget

24 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
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
City of Pomona 2025-26 Proposed Budget

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

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

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

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

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

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

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

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

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

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

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

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

Balanced Budget: A budget in which total budgeted
resources, including revenues, transfers in from
other funds, and unallocated fund balance from
previous years meet or exceed total budgeted use of
resources including expenditures and transfers out
to other funds.

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

City of Pomona 2025-26 Proposed Budget

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

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

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

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

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

Contractual Services: Services 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 manner 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 local
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 paid for
City of Pomona 2025-26 Proposed Budget

27 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 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 represents the cumulative effect of revenues and other financing sources over
expenditures and other financing uses . This term
applies to governmental funds only.

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

GAAP: Generally Accepted Accounting Princip les:

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

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

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

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

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

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

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

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

City of Pomona 2025-26 Proposed Budget

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

Investment Revenue: Revenue received as interest
from the investment of funds not immediately
required to meet cash disbursement obligations.

Liability: A claim on the assets of an entity.

Line-Item Budget: A budget that lists each
expenditure category (salary, materials, telephone
service, travel, etc.) separately, along with the dollar amount budgeted for each specified category. The
City of Pomona 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.

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 units of
government. In a more restricted sense, an adjective
that denotes a city or village as opposed to other
local governments.

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

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

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

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

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

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

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

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

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

Redevelopment Agency: An organization formed in
1966 as a separate agency of the City to assist and
facilitate the revitalization of certain areas of the City and to promote economic development within the
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.

City of Pomona 2025-26 Proposed Budget

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

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

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

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

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

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

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

Taxes: Compulsory charges levied by a government
to finance services performed for the common
benefit. This term does not include specific charges
made against persons for property for current or
permanent benefits, such as special assessments.

Neither does the term include charges for services
rendered only to those paying such charges.

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

Trust and Agency Funds: Also known as 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 7/1/2025 Transfers In & Transfers Out Program & Non-Cash 6/30/2026 City Funds
101 53,426,303 163,143,342 168,566,646 - - 48,002,999 120 OPIOID SETTLEMENT 354,210 527,809 527,809 - - 354,210 128 MEASURE R 1,367,144 2,632,380 3,575,584 - - 423,940 132 FEE ANALYSIS RATE REVIEW 8,923 1,500 - - - 10,423 133 PUBLIC ART FEE 2,315,624 600,000 940,749 - - 1,974,875 135 OTHER MAINT ASSESS DISTRICTS 146,858 316,342 337,062 - - 126,138 138 MEASURE M 5,351,445 2,964,868 3,469,221 - - 4,847,092 139 MEASURE H - 5,000,925 4,999,850 - - 1,075 142 MEASURE W 493,151 2,185,583 1,867,540 - - 811,194 144 CANNABIS - COMMUNITY BENEFIT 541,397 400,000 545,213 - - 396,184 145 REFUSE ADMINISTRATION 929,361 3,621,425 3,646,020 - - 904,766 148 POMONA FD FOR CHILDREN & YOUTH 1,609,301 7,502,929 183,507 - - 8,928,723 150 CASP CERT & TRAINING FD 10,000 30,304 30,000 - - 10,304 191 AMERICAN RESCUE PLAN 12,616,071 22,641,011 22,533,700 - - 12,723,382 195 FAIRPLEX MITIGATION 1,105,213 250,000 - - - 1,355,213 196 PEG FEE 232,131 93,000 231,037 - - 94,094 206 STATE GAS TAX - RMRA 3,598,368 4,200,802 4,181,552 - - 3,617,618 208 STATE GAS TAX (422,902) 4,411,554 3,720,951 - - 267,701 216 PROPOSITION A 601,015 4,073,290 3,917,531 - - 756,774 217 PROPOSITION C 892,423 3,666,437 3,115,460 - - 1,443,400 219 TRAFFIC OFFENDER FUND 359,127 15,406 - - - 374,533 230 VEHICLE PARKING DISTRICT 2,191,569 687,888 835,236 - - 2,044,221 245 AIR QUALITY MGMT DISTRICT 43,522 218,145 233,827 - - 27,840 256 PHILLIPS RANCH MAINT ASSESS DIST 335,144 955,517 960,349 - - 330,312 281 SUPPL LAW ENFORCEMENT SVCS ACCOUNT 467,336 13,165 331,018 - - 149,483 291 POMONA OATH INITIATIVE 561,043 - 556,582 - - 4,461 Total - Special Revenue Operations Funds 35,702,629 67,010,280 60,739,798 - - 41,977,957 -
130 NEIGHBORHOOD STABILIZATION - 3 GRANT 176,671 5,958 - - - 182,629 124 NEIGHBORHOOD STABILIZATION GRANT 24,150 814 - - - 24,964 136 OPERATION PORCHLIGHT RRH 1,224 1,330,042 1,329,738 - - 1,528 143 PERMANENT LOCAL HOUSING ALLOCATION 590,000 4,564,748 4,564,748 - - 590,000 185 OLDER ADULT HOME MOD GRANT - 1,548,259 1,548,259 - - - 186 ESG-RUSH - 975,000 975,000 - - -
187 PROP 47 GRANT - 2,293,345 2,293,345 - - - 188 CALVIP GRANT - 1,477,006 1,477,006 - - - 189 HEALTHY HOMES PRODUCTION GRANT - 627,023 627,023 - - - 190 GRANT - HOME - ARP - 2,194,601 2,194,601 - - - 197 COMMUNITY DEVELOPMENT BLOCK GRANT 86,291 2,051,045 2,051,045 - - 86,291 194 COMMUNITY DEVELOPMENT BLOCK GRANT-CV - 47,206 47,206 - - - 212 EMERGENCY SOLUTIONS GRANT 4,054 155,847 155,219 - - 4,682 214 HOME GRANT 1,334,753 2,255,415 3,590,168 - - - 215 MISCELLANEOUS GRANTS 28,716 2,022,308 2,018,069 - - 32,955 226 ELDERLY NUTRITION PROGRAM - 548,200 544,643 - - 3,557 229 LEAD BASED PAINT GRANT - 6,220,491 4,745,793 - - 1,474,698 239 JAG FUND - 129,217 129,217 - - -
257 CAL HOME REUSE FUND 441,280 260,839 263,339 - - 438,780 260 ASSET FORFEITURE 1,000,349 - 995,291 - - 5,058 263 HOMELAND SECURITY GRANT 12,778 37,500 37,500 - - 12,778 264 CAL HOME GRANT 609,168 - - - - 609,168 272 TDA ARTICLE 3 90,000 121,539 185,087 - - 26,452 Total - Special Revenue Grant Funds 4,394,538 28,866,403 29,772,297 - - 3,493,540 Total - All Special Revenue Funds 40,097,167 95,876,683 90,512,095 - - 45,471,497 Fund Name
1 Est Available Estimated Operating Capital Add Back Est Available Beginning Bal Revenues & Appropriations Improvement Depreciation Ending Bal 7/1/2025 Transfers In & Transfers Out Program & Non-Cash 6/30/2026Fund Name 320 CITY DEBT SERVICE 436,767 19,184,327 19,188,216 - - 432,878 Total - Debt Service Funds 436,767 19,184,327 19,188,216 - - 432,878 418 CAPITAL OUTLAY FUND 1,367,159 56,891 70,552 - - 1,353,498 422 SERIES AN CAPITAL PROJECTS 3,492 - - - - 3,492 423 SERIES BC CAPITAL PROJECTS 47,983 - 41,460 - - 6,523 431 PERMIT SYSTEM IMPR/UPGRADE 243,427 21,500 6,000 - - 258,927 432 FEE ANALYSIS REVIEW 42,214 1,500 - - - 43,714 434 BUILDING AND EQUIPMENT REPLACEMENT 1,794,694 - - - - 1,794,694 435 SERIES BG CAPITAL PROJECTS 439,395 - 20,650 - - 418,745 436 WORK ORDER SYS IMP 34,833 - - - - 34,833 437 PARKS & RECR IMPROVEMENT 2,133,425 - - - - 2,133,425 438 ROAD & HIGHWAYS FEES 65,935 - 65,935 - - - 439 TRAFFIC SIGNAL & CONTROL FEE 23,435 - 23,435 - - - 443 PUBLIC SAFETY IMP FEE 546,117 - 545,820 - - 297 428 CAPITAL IMPROVEMENT PROGRAM 8,121,656 12,472,317 - 13,422,317 - 7,171,656 Total - Capital Projects Funds 14,863,766 12,552,208 773,852 13,422,317 - 13,219,805 510 WATER OPERATIONS 32,966,891 59,339,935 72,524,466 - 3,578,128 23,360,488 520 WATER CIP 12,451,612 6,575,000 - 6,575,000 - 12,451,612 550 SEWER OPERATIONS 18,465,696 9,047,286 11,838,261 - 596,415 16,271,136 540 SEWER CIP 1,801,347 1,920,782 129,322 1,920,782 - 1,672,025 551 POMONA CHOICE ENERGY AUTHORITY 22,608,188 62,003,281 66,026,943 - - 18,584,526 582 REFUSE OPERATIONS 7,422,412 - 2,050,000 - - 5,372,412 587 FRANCHISE FEE FUNDED PROGRAMS 2,023,583 - - - - 2,023,583 Total - Enterprise Funds 97,739,729 138,886,284 152,568,992 8,495,782 4,174,543 79,735,782 660 SELF FUNDED INSURANCE SVCS 4,336,357 6,749,649 6,090,503 - - 4,995,503 669 EQUIPMENT MAINTENANCE (Fleet) 666,459 4,461,227 4,550,807 - 16,242 593,121 675 INFORMATION TECHNOLOGY 446,848 128,902 128,210 - - 447,540 Total - Internal Service Funds 5,449,664 11,339,778 10,769,520 - 16,242 6,036,164 Total - All City Funds 212,013,396 440,982,622 442,379,321 21,918,099 4,190,785 192,899,125 249 HOUSING AUTHORITY ADMIN 492,874 215,438 268,514 - - 439,798 131 LOW MOD HOUSING ASSET 1,891,166 530,817 1,079,504 - - 1,342,479 205 HUD VOUCHER 986,179 23,702,838 23,760,155 - - 928,862 218 PSH/SHELTER PLUS CARE 20,411 2,874,992 2,871,086 24,317 247 LOW/MOD SER AQ 1,569,260 - 1,500,000 - - 69,260 Total - Housing Authority 4,959,890 27,324,085 29,479,259 - - 2,804,716 216,973,286 468,306,707 471,858,580 21,918,099 4,190,785 195,703,841 Available balances in Enterprise and Internal Service Funds are based on estimated current assets minus estimated current liabilities (Working Capital). 2 % Change
Fund 2022-23 2023-24 2024-25 2024-25 2025-26 From Prior No Actual Actual Budget Year End Est Proposed Yr Budget City Funds
GENERAL FUND 157,393,990 160,778,401 162,252,293 159,569,836 163,143,342 1%

SPECIAL REVENUE FUNDS
120 Opioid Settlement 207,344 140,130 488,666 26,736 527,809 8% 128 Measure R 2,518,883 2,707,010 2,771,417 2,675,060 2,632,380 -5% 132 Fee Analysis Rate Review 1,458 1,385 1,500 1,500 1,500 0% 133 Public Art Fee 1,049,459 376,393 600,000 600,000 600,000 0% 138 Measure M 2,836,898 3,032,762 3,126,210 3,018,293 2,964,868 -5% 139 Measure H 1,795,268 2,020,734 3,619,202 2,633,602 5,000,925 38% 142 Measure W 2,787,450 3,624,417 2,127,266 2,200,344 2,185,583 3% 144 Cannabis - Community Benefit 359,934 416,628 400,000 449,201 400,000 0% 145 Refuse Administration - 3,010,844 2,004,253 2,065,829 3,621,425 81% 148 Pomona Fd for Children & Youth - - 1,645,780 1,645,780 7,502,929 356% 150 CASP Cert and Training Fd - - 30,000 30,000 30,304 1% 191 American Rescue Plan 4,869,599 4,992,605 30,325,981 8,031,962 22,641,011 -25% 195 Fairplex Mitigation 248,112 318,291 300,000 420,000 250,000 -17% 196 PEG Fee 118,510 92,046 100,000 100,000 93,000 -7% 206 State Gas Tax (RMRA) 3,410,925 3,720,437 4,003,257 3,964,679 4,200,802 5% 208 State Gas Tax 4,024,087 4,332,805 4,302,705 4,424,376 4,411,554 3% 216 Proposition A 4,116,383 4,111,200 4,308,813 4,192,059 4,073,290 -5% 217 Proposition C 3,377,462 3,894,761 3,869,269 3,741,030 3,666,437 -5% 219 Traffic Offender 173,280 177,662 220,107 220,107 15,406 -93% 230 Vehicle Parking Districts (VPD) 1,575,352 806,720 693,195 679,180 687,888 -1% 245 Air Quality Mgmt District 206,244 219,456 210,342 210,342 218,145 4% 135 Other Maint Assess Dist 306,006 314,865 312,581 311,223 316,342 1% 256 Phillips Ranch Maint Assess 955,640 956,481 952,035 952,275 955,517 0% 259 Low Mod Series AH Projects 46 3 - - - 0% 278 Low Mod Series AD Projects - - - - - 0% 281 Suppl Law Enforcement Svcs 391,949 441,919 905,564 381,921 13,165 -99% 291 Pomona OATH Initiative 1,372,707 1,847,513 - - - 0% Total - Special Rev Operations Funds 36,702,993 41,557,065 67,318,143 42,975,499 67,010,280 0% 130 Neighborhood Stabilization 3 44,447 5,111 5,180 5,180 5,958 15% 129 Neighborhood Stabilization Grant 2,944,553 459,447 - - - 0% 124 Grant - COPS Tech Grant 227 699 708 708 814 15% 134 Transit Oriented Develop Grant - - - - - 0% 136 Oper Porchlight RRH 1,394,470 690,165 1,330,042 1,330,042 1,330,042 0% 143 Permanent Local Housing Allocation 29,713 773,910 3,831,216 2,058,457 4,564,748 19% 185 Older Adult Home Mod Grant - - 1,558,259 10,000 1,548,259 -1% 186 ESG-RUSH - - 1,000,000 1,000,000 975,000 -3% 187 Prop 47 Grant - - 1,636,371 257,400 2,293,345 40% 188 CalVIP Grant 28,677 1,335,025 3,780,644 2,092,124 1,477,006 -61% 189 Grant - Healthy Homes Production 256,158 599,105 1,419,203 553,138 627,023 -56% 190 Grant - HOME - ARP 35,421 322,396 2,817,918 664,063 2,194,601 -22% 197 Comm Development Block Grant 1,728,236 2,401,056 2,419,125 1,281,444 2,051,045 -15% 194 Comm Development Block Grant - CV 1,143,585 83,021 94,413 50,000 47,206 -50% 212 Emergency Solutions Grants 186,704 158,083 240,481 240,481 155,847 -35% 193 Emergency Solutions Grants-CV 1,562,341 672,925 - - - 0% 214 HOME Program - Federal Grants 723,783 701,138 6,394,624 1,629,225 2,255,415 -65% 215 Miscellaneous Grants 2,953,287 3,701,460 6,321,997 4,688,951 2,022,308 -68% 221 Supportive Transitional Housing - - - - - 0% 226 Elderly Nutrition Program 410,816 321,532 533,760 388,352 548,200 3% 229 Lead Based Paint Grant 595,279 786,834 5,580,491 90,000 6,220,491 11% 239 Justice Assistance Grant (JAG) 103,278 18,174 162,856 - 129,217 -21% 241 Supportive Housing Grant - 8 - - - 0% 243 Weed and Seed Grant 405 - - - - 0% 246 OTS Step Grant 194 - - - - 0% 257 Cal Home Reuse 273,980 99,535 104,614 76,153 260,839 149% 260 Asset Forfeiture 63,780 227,824 105,839 145,572 - -100% 263 Homeland Security Grant 472,629 72,000 155,077 130,722 37,500 -76% 264 Cal Home Grant - - 720,000 720,000 - -100% 272 TDA Article 3 (Bike Trail) 99,712 - 163,820 163,820 121,539 -26% Total - Special Revenue Grant Funds 15,051,674 13,429,448 40,376,638 17,575,832 28,866,403 -29% Total - All Special Revenue Funds 51,754,668 54,986,513 107,694,781 60,551,331 95,876,683 -11% Fund Description
3 % Change
Fund 2022-23 2023-24 2024-25 2024-25 2025-26 From Prior No Actual Actual Budget Year End Est Proposed Yr BudgetFund Description

DEBT SERVICE FUNDS
320 City Debt Service 19,054,686 19,211,686 19,207,332 19,188,330 19,184,327 0% Total - Debt Service Funds 19,054,686 19,211,686 19,207,332 19,188,330 19,184,327 0%

CAPITAL PROJECT FUNDS
418 Capital Outlay 613,656 1,727,880 30,204 30,204 56,891 88% 419 Assessment Dist Improvement - - - - - 0% 421 Series AG Capital Improvement 4,711 196,313 - - - 0% 422 Series AN Capital Improvement - - - - - 0% 423 Series BC Capital Project 3,485 4,803 - - - 0% 428 Capital Improvement Program 17,803,750 28,981,366 51,467,021 - 12,472,317 -76% 431 Permit System Impr/Upgrade 19,763 22,858 20,000 22,578 21,500 8% 432 Fee Analysis Rate Review 6,747 8,740 - 5,108 1,500 0% 434 Equipment Replacement 200,000 1,294,125 705,896 200,000 - -100% 435 2017 Series BG Project 14,394 23,531 - - - 0% 436 Work Order System Imp/Upgrade 5,155 6,832 - 3,793 - 0% 437 Parks & Rec Improvement 2,196,259 733,739 - - - 0% 438 Road & Highways Fees 15,465 33,205 - 8,291 - 0% 439 Traffic Signal & Control Fee 15,465 33,205 - 8,291 - 0% 443 Public Safety Improvement Fee 209,737 243,184 - 22,000 - 0% Total - Capital Projects Funds 21,108,587 33,309,780 52,223,121 300,265 12,552,208 -76%

ENTERPRISE FUNDS
510 Water - Operations 50,162,120 71,593,850 54,432,531 56,033,509 59,339,935 9% 520 Water - Capital 11,030,732 16,633,005 8,325,000 - 6,575,000 -21% 550 Sewer - Operations 8,464,802 9,596,090 8,864,584 8,904,307 9,047,286 2% 540 Sewer - Capital 31,160 40,191 400,000 4,762 1,920,782 380% 551 Energy - Renewable 48,888,416 57,454,532 62,023,842 59,737,312 62,003,281 0% 582 Refuse - Operations 12,137,550 378,321 - 50,175 - 0% 587 Franchise Fee Funded Programs 1,283,664 24,397 - - - 0% Total - Enterprise 131,998,443 155,720,386 134,045,957 124,730,065 138,886,284 4%

INTERNAL SERVICE FUNDS
660 Self-Insurance Services 7,414,009 8,336,222 6,545,624 8,795,624 6,749,649 3% 669 Equipment Maintenance 5,172,251 4,317,787 4,849,887 4,595,905 4,461,227 -8% 675 Information Technology 360,801 128,926 128,906 128,906 128,902 0% 676 Printing and Mail Services 60,131 - - - - 0% Total - Internal Service Funds 13,007,192 12,782,936 11,524,417 13,520,435 11,339,778 -2% Total Revenues - City 394,317,565 436,789,702 486,947,901 377,860,262 440,982,622 -9% Pomona Housing Authority
249 Housing Authority Admin 1,721,280 239,838 235,994 235,994 215,438 -9% 131 Low/Mod Housing Asset 490,409 5,513,106 536,791 541,169 530,817 -1% 247 Low/Mod Ser AQ - 4,912,484 - - - 0% 205 HUD Voucher 18,599,103 21,141,900 23,211,396 23,210,768 23,702,838 2% 218 PSH/Shelter Plus Care 1,736,703 1,867,086 2,874,992 2,874,992 2,874,992 0% Total - Housing Authority 22,547,496 33,674,414 26,859,173 26,862,923 27,324,085 2% Total Revenues - Housing Auth 22,547,496 33,674,414 26,859,173 26,862,923 27,324,085 2% Grand Total All Funds 416,865,061 470,464,115 513,807,074 404,723,185 468,306,707 -9% 4 2023-24 2024-25 2024-25 2025-26 2025-26
Major Category Actual Budget Year End Est Proposed % Chg * % of Rev Property Taxes 50,458,735 51,235,000 52,852,298 53,670,000 5% 33% Sales & Use Tax 41,088,880 43,575,914 40,851,887 42,800,000 -2% 26% Utility Tax 20,950,629 21,989,686 21,290,921 22,505,000 2% 14% Other Taxes 21,446,801 21,304,800 22,504,800 22,103,800 4% 14% Fines 2,444,122 2,516,524 3,045,050 3,132,721 24% 2% Rev from Use of Money & Prop 5,297,535 2,731,647 3,288,289 3,039,507 11% 2% Intergovernmental Revenue 395,242 454,055 371,794 193,100 -57% 0% Licenses, Permits, & Fees 9,960,406 11,430,700 8,322,287 8,788,534 -23% 5% Other Misc Revenue 1,942,217 937,800 998,829 752,800 -20% 0% Charges for Services 4,595,801 4,209,391 3,857,705 4,178,410 -1% 3% Transfers In 2,194,681 1,866,776 2,166,776 1,979,470 0% 1% Other Financing Sources 3,350 - 19,200 - 0% 0% Total 160,778,401 162,252,293 159,569,836 163,143,342 1% 100% * Percent change is 2024-25 Budget compared to 2025-26 Proposed Property Taxes
33%
Sales & Use Tax
26%
Utility Tax
14%
Other Taxes
14%
All Other
14%
5 2025-26 2025-26
Proposed % of Estimated % of
Department Appropriations Total Revenue Total
City Council 659,021 0.4% - 0.0% Administration 8,997,654 5.3% - 0.0% City Clerk 1,436,749 0.9% 8,300 0.0% Human Resources 1,998,955 1.2% - 0.0% Finance 3,250,815 1.9% 9,895,600 6.1% Police 80,923,880 48.0% 5,416,485 3.3% Fire 37,758,927 22.4% 750,007 0.5% General Services 4,991,744 3.0% - 0.0% Development Services 7,369,395 4.4% 5,554,000 3.4% Public Works 13,853,686 8.2% 776,000 0.5% Library 1,825,147 1.1% 13,000 0.0% Neighborhood Services 671,813 0.4% 40,000 0.0% Community Services 6,697,888 4.0% 265,500 0.2% Recovered Costs (1,869,028) -1.1% - 0.0% Non-Departmental - 0.0% 140,424,450 86.1% Total 168,566,646 100% 163,143,342 100% 6 Controllable Required Alloc Costs Recovered Capital Transfers Department Personnel Operating Operating & Utilities Costs Assets Out Total City Council 343,712 22,010 181,313 111,986 (25,675) - - 633,346 Administration 1,139,484 95,980 4,436 254,825 (307,545) - 7,502,929 8,690,109 City Clerk 881,876 (107,125) 504,500 157,498 (89,698) - - 1,347,051 Human Resources 1,246,260 467,300 7,000 278,395 (421,035) - - 1,577,920 Finance 2,186,436 212,945 434,563 416,871 (436,267) - - 2,814,548 Police 58,757,568 (482,393) 600,000 19,109,248 - 178,964 2,760,493 80,923,880 Fire - - 37,758,927 - - - - 37,758,927 General Services - 2,088,750 2,439,275 2,928 (105,182) - 460,791 4,886,562 Neighborhood Sv 588,403 - - 83,410 - - - 671,813 Development Sv 5,809,685 325,374 10,000 1,224,336 - - - 7,369,395 Community Services 3,838,276 1,134,084 29,300 1,362,264 - 105,053 228,911 6,697,888 Public Works 4,374,389 4,268,801 687,970 3,411,206 (483,626) - 1,111,320 13,370,060 Library 1,108,394 114,180 61,200 541,373 - - - 1,825,147 Total 80,274,483 8,139,906 42,718,484 26,954,340 (1,869,028) 284,017 12,064,444 168,566,646 Personnel
46%
Controllable
5%
Required
25%
Alloc Costs & Utilities
16%
Recovered Costs
1%
Transfers Out
7%
7 2023-24 2024-25 2024-25 2025-26 $ Chg from % of
Category Actual Budget Year End Est Proposed % Chg * Prior Year Total Exp Personnel 67,946,229 72,218,744 73,453,072 80,274,483 10% 8,055,739 48% Controllable Exp 16,555,899 15,784,765 15,052,404 8,139,906 -94% (7,644,859) 5% Required Exp 41,389,170 41,212,194 41,089,511 42,718,484 4% 1,506,290 25% Utilities 2,251,067 2,162,849 2,070,663 2,181,629 1% 18,780 1% Alloc Costs 23,881,513 25,106,913 25,115,891 24,772,711 -1% (334,202) 15% Recovered Costs (1,754,618) (1,807,570) (1,807,570) (1,869,028) 3% (61,458) -1% Capital 2,968,479 1,106,209 1,009,693 284,017 -289% (822,192) 0% Transfers Out 9,916,084 10,445,593 10,445,593 12,064,444 13% 1,618,851 7% Total 163,153,824 166,229,697 166,429,257 168,566,646 1% 2,336,949 100% * Percent change is 2024-25 Budget compared to 2025-26 Proposed 0 10
20 30
40 50
60 70
80 90
Personnel Controllable Required Utilities Alloc Costs Capital Transfer Out Millions
2023-24 2024-25 2025-26
8 2023-24 2024-25 2024-25 2025-26 % $ Chg from
Actual Budget Year End Est Proposed Chg * Prior Year 1 City Council 567,659 600,070 572,724 659,021 10% 58,951 2 Administration 1,756,107 3,250,113 3,188,029 8,997,654 177% 5,747,541 3 City Clerk 1,432,132 1,714,246 1,286,795 1,436,749 -16% (277,497) 5 Human Resources 1,870,486 2,206,488 2,150,081 1,998,955 -9% (207,533) 6 Finance 2,641,569 2,855,483 2,743,114 3,250,815 14% 395,332 Police 79,035,554 81,015,872 81,489,217 80,923,880 0% (91,992) Fire 37,035,213 36,629,479 36,629,479 37,758,927 3% 1,129,448 General Services 10,937,366 4,672,451 6,082,526 4,991,744 7% 319,293 Development Services 6,488,917 7,780,181 7,701,650 7,369,395 -5% (410,786) Community Services 5,704,346 7,021,053 6,759,925 6,697,888 -5% (323,165) Public Works 14,952,190 17,474,245 17,353,687 13,853,686 -21% (3,620,559) Library 1,493,877 2,171,514 1,633,143 1,825,147 -16% (346,367) Neighborhood Services 993,027 646,072 646,457 671,813 4% 25,741 Recovered Costs (1,754,618) (1,807,570) (1,807,570) (1,869,028) 3% (61,458) Total - General Fund 163,153,824 166,229,697 166,429,257 168,566,646 1% 2,336,949 Other Funds
Special Revenue Funds 48,878,234 115,693,271 48,771,756 90,512,095 -22% (25,181,176) Debt Service Funds 16,985,302 19,188,644 19,188,645 19,188,216 0% (428) Capital Projects Funds 28,578,350 53,180,737 19,664 14,196,169 -73% (38,984,568) Enterprise Funds 117,667,243 141,013,649 116,891,421 161,064,774 14% 20,051,125 Internal Service Funds 52,504,657 10,606,747 9,578,034 10,769,520 2% 162,773 Total - Other Funds 264,613,786 339,683,048 194,449,520 295,730,774 -13% (43,952,274) Total - All City Funds 427,767,609 505,912,745 360,878,777 464,297,420 -8% (62,722,944) Pomona Housing Authority
Special Revenue Funds 33,470,953 32,597,706 27,722,705 29,479,259 -10% (3,118,447) Total - Housing Authority 33,470,953 32,597,706 27,722,705 29,479,259 -10% (3,118,447) Total - All Funds 461,238,562 538,510,451 388,601,482 493,776,679 -8% (44,733,772) * Percent change is 2024-25 Budget compared to 2025-26 Proposed General Fund
9 Salaries Controllable Required Allocated Costs
& Benefits Operating Operating & Utilities
General Fund 80,274,483 8,139,906 42,718,484 26,954,340 Special Revenue Funds
Opioid Settlement 213,580 - - 314,229 Measure R 1,282,422 769,262 77,779 589,098 Public Art Fee 191,749 720,000 3,000 26,000 Measure M 1,055,922 479,757 57,277 553,642 Measure H 103,455 4,784,606 42,565 69,224 Measure W 356,439 255,860 384,006 76,235 Cannabis - Community Benefit 40,852 500,000 - 4,361 Refuse Administration 1,545,574 534,398 315,038 501,010 Pomona Fd for Children & Youth 140,311 25,000 - 18,196 CASP Cert and Training Fd - 30,000 - - American Rescue Plan 951,317 21,347,397 - 175,096 PEG Fee - 12,000 27,000 - State Gas Tax (RMRA) - 404,145 - 82,803 State Gas Tax 1,046,572 884,160 38,132 1,520,952 Proposition A 249,413 2,464,256 1,080,075 123,787 Proposition C 125,019 676,252 - 23,408 Traffic Offender - - - - Vehicle Parking Districts (VPD) 199,952 315,175 194,670 125,439 Air Quality Mgmt District - 40,400 2,160 3,858 Other Maint Assess Dist 99,967 94,390 200 142,505 Phillips Ranch Maint Assess 181,559 611,092 1,060 166,638 Suppl Law Enforcement Svcs 81,576 246,563 - 2,879 Pomona OATH Initiative 534,582 22,000 - - Total - Special Rev Funds-Operations 8,400,261 35,216,713 2,222,962 4,519,360 Operation Porchlight RRH 286,972 1,038,100 - 4,666 Older Adult Home Mod Grant 133,502 1,390,073 4,800 19,884 ESG-RUSH - 975,000 - - Prop 47 Grant 199,724 2,059,113 - 34,508 CalVIP Grant 589,258 718,800 25,000 143,948 Grant - Healthy Homes Production - 622,968 - 4,055 Grant - HOME - ARP - 2,194,601 - - Permanent Local Housing Allocation - 4,564,748 - - Comm Development Block Grant 683,112 1,013,323 201,447 153,163 Comm Development Block Grant - CV - 47,206 - - Emergency Solutions Grants 61,977 81,879 - 11,363 HOME Program - Federal Grants 70,350 2,881,075 625,010 13,733 Miscellaneous Grants 1,108,906 499,151 4,286 105,726 Elderly Nutrition Program 216,198 275,348 1,600 51,497 Lead Based Paint Grant 818,967 3,880,798 6,400 39,628 Justice Assistance Grant (JAG) 129,217 - - - Cal Home Reuse - 263,339 - - Asset Forfeiture 70,269 548,291 - - Homeland Security Grant - - - - TDA ARTICLE 3 - 90,000 - - Total - Special Rev Funds-Grants 4,368,452 23,143,813 868,543 582,171 Total Special - Revenue Funds 12,768,713 58,360,526 3,091,505 5,101,531 10 Recovered Capital Capital Transfers
Costs Assets Improvements Out Total
(1,869,028) 284,017 - 12,064,444 168,566,646 Total General Fund - - - - 527,809 Opioid Settlement - 78,450 - 778,573 3,575,584 Measure R - - - - 940,749 Public Art Fee - 133,314 - 1,189,309 3,469,221 Measure M - - - - 4,999,850 Measure H - 95,000 - 700,000 1,867,540 Measure W - - - - 545,213 Cannabis - Community Benefit - - - 750,000 3,646,020 Refuse Administration - - - - 183,507 Pomona Fd for Children & Youth - - - - 30,000 CASP Cert and Training Fd - 59,890 - - 22,533,700 American Rescue Plan - - - 192,037 231,037 PEG Fee - - - 3,694,604 4,181,552 State Gas Tax (RMRA) - - - 231,135 3,720,951 State Gas Tax - - - - 3,917,531 Proposition A - - - 2,290,781 3,115,460 Proposition C - - - - - Traffic Offender - - - - 835,236 Vehicle Parking Districts (VPD) - - - 187,409 233,827 Air Quality Mgmt District - - - - 337,062 Other Maint Assess Dist - - - - 960,349 Phillips Ranch Maint Assess - - - - 331,018 Suppl Law Enforcement Svcs - - - - 556,582 Pomona OATH Initiative - 366,654 - 10,013,848 60,739,798 Total-Special Rev Funds-Operations - - - - 1,329,738 Operation Porchlight RRH - - - - 1,548,259 Older Adult Home Mod Grant - - - - 975,000 ESG-RUSH - - - - 2,293,345 Prop 47 Grant - - - - 1,477,006 CalVIP Grant - - - - 627,023 Grant - Healthy Homes Production - - - - 2,194,601 Grant - HOME - ARP - - - - 4,564,748 Permanent Local Housing Allocation - - - - 2,051,045 Comm Development Block Grant - - - - 47,206 Comm Development Block Grant - CV - - - - 155,219 Emergency Solutions Grants - - - - 3,590,168 HOME Program - Federal Grants - 300,000 - - 2,018,069 Miscellaneous Grants - - - - 544,643 Elderly Nutrition Program - - - - 4,745,793 Lead Based Paint Grant - - - - 129,217 Justice Assistance Grant (JAG) - - - - 263,339 Cal Home Reuse - 376,731 - - 995,291 Asset Forfeiture - 37,500 - - 37,500 Homeland Security Grant - - - 95,087 185,087 TDA ARTICLE 3 - 714,231 - 95,087 29,772,297 Total-Special Rev Funds-Grants - 1,080,885 - 10,108,935 90,512,095 All Special Revenue Funds 11 Salaries Controllable Required Allocated Costs
& Benefits Operating Operating & Utilities
Debt Service Funds
City Debt Service - 17,000,316 7,900 - Total - Debt Service Funds - 17,000,316 7,900 - Capital Projects Funds
Capital Outlay - - - - Traffic Signal & Control Fee - - - - Series BC Cap Project - - - - Road & Highways Fees Fund - - - - Capital Improvement Program 409,658 - - 67,874 Permit System Impr/Upgrade - 6,000 - - Public Safety Imp Fee Fund - - - - 2017 Series BG Project - - - - Total - Capital Projects Funds 409,658 6,000 - 67,874 Enterprise Funds
Water - Operations 13,097,657 16,594,216 18,290,339 7,788,400 Water - Capital - - - - Sewer - Operations 2,238,402 3,513,859 1,079,793 1,223,212 Sewer - Capital - - - - Energy - Renewable 370,516 4,797,804 60,664,139 194,484 Refuse - Operations - - - - Franchise Fee Funded Programs - - - - Total - Enterprise Funds 15,706,575 24,905,879 80,034,271 9,206,096 Internal Service Funds
Self Insurance Funds 766,172 629,432 11,395,609 66,179 Equipment Maintenance 1,913,921 1,008,760 1,204,252 423,874 Information Technology 1,847,929 129,048 1,632,074 782,360 Print and Mail Services - 5,950 20,032 - Pension Obligation Bond Ser BJ - - - - Total - Internal Service Funds 4,528,022 1,773,190 14,251,967 1,272,413 Total - All City Funds 113,687,451 110,185,817 140,104,127 42,602,254 Housing Authority Funds
Housing Authority Administration 36,732 199,497 16,455 15,830 Low Mod Housing Asset 483,266 419,263 67,031 109,944 HUD Voucher 1,710,966 71,450 21,623,741 353,998 PSH/Shelter Plus Care 890,952 61,672 1,852,019 66,443 Low/Mod Housing - - - - Low/Mod Ser AQ - - 1,500,000 - Total - Housing Authority Funds 3,121,916 751,882 25,059,246 546,215 All Appropriations 116,809,367 110,937,699 165,163,373 43,148,469 12 Recovered Capital Capital Transfers
Costs Assets Improvements Out Total
- - - 2,180,000 19,188,216 City Debt Service - - - 2,180,000 19,188,216 All Debt Service Funds - - - 70,552 70,552 Capital Outlay - - - 23,435 23,435 Traffic Signal & Control Fee - - - 41,460 41,460 Series BC Cap Project - - - 65,935 65,935 Road & Highways Fees Fund (477,532) - 13,422,317 - 13,422,317 Capital Improvement Program - - - - 6,000 Permit System Impr/Upgrade - - - 545,820 545,820 Public Safety Imp Fee Fund - - - 20,650 20,650 2017 Series BG Project (477,532) - 13,422,317 767,852 14,196,169 All Capital Projects Funds - 1,702,636 - 15,051,218 72,524,466 Water Operations - - 6,575,000 - 6,575,000 Water - Capital - 174,112 - 3,608,883 11,838,261 Sewer Operations - - 1,920,782 129,322 2,050,104 Sewer - Capital - - - - 66,026,943 Energy - Renewable - - - 2,050,000 2,050,000 Refuse - Operations - - - - - Franchise Fee Funded Programs - 1,876,748 8,495,782 20,839,423 161,064,774 All Enterprise Funds (6,766,889) - - - 6,090,503 Self Insurance Funds - - - - 4,550,807 Equipment Maintenance (4,263,201) - - - 128,210 Information Technology (25,982) - - - - Print and Mail Services (15,085,067) - - 15,085,067 - Pension Obligation Bond Ser BJ (26,141,139) - - 15,085,067 10,769,520 All Internal Service Funds (28,487,699) 3,241,650 21,918,099 61,045,721 464,297,420 Total Appropriations - - - - 268,514 Housing Authority Admin - - - - 1,079,504 Low Mod Housing Asset - - - - 23,760,155 HUD Voucher - - - - 2,871,086 PSH/Shelter Plus Care - - - - - Low/Mod Housing - - - - 1,500,000 Low/Mod Ser AQ - - - - 29,479,259 Total Housing Authority Funds (28,487,699) 3,241,650 21,918,099 61,045,721 493,776,679 All Appropriations 13 This Page Intentionally Left Blank

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 1,979,470 - - - - 1,979,470 Transfer from American Rescue Plan - - - - - - Total General Funds 1,979,470 - - - - 1,979,470

SPECIAL REVENUE FUNDS

STATE GAS TAX FUND
Transfer from General Fund 131,750 131,750 - - - - Pomona Fd for Children & Youth
Transfer from General Fund 7,502,929 7,502,929 - - -

SR CITIZEN NUTRITION GRANT
Transfer from General Fund 110,000 110,000 - - - - Refuse Administration 2,050,000 - - 2,050,000 - -
Total Special Revenue Funds 9,794,679 7,744,679 - - - 2,050,000

DEBT SERVICE FUNDS

CITY BOND FUNDS
Transfer from General Fund (D/S) 4,319,766 4,319,766 - - - - Transfer from Water Operations 600,000 - - - - 600,000 Transfer from Sewer Operations 2,884,883 - - - - 2,884,883

INTERNAL SERVICE FUNDS
Transfer from Internal Service Fund 1,528,404 - - - - 1,528,404

POMONA PUBLIC FINANCING AUTHORITY
Transfer from City Debt Service 2,180,000 - - 2,180,000 - - Total Debt Service Funds 11,513,053 4,319,766 - 2,180,000 - 5,013,287

CAPITAL PROJECT FUNDS

CAPITAL IMPR PROJECT FUND
Transfer from General Fund - - - - - - Transfer from Parks & Rec Improvement - - - - - - Transfer from Gax Tax RMRA 3,694,604 - 3,694,604 - - - Transfer from Prop C 2,290,781 - 2,290,781 - - - Transfer from Prop A - - - - - - Transfer from Devel Impact Fee 804,794 - - - 804,794 - Transfer From Other Funds 287,124 - 287,124 - - - Transfer from Series AX 789,723 - - - 789,723 - Transfer from Measure M 1,189,309 - 1,189,309 - - - Transfer from Measure R 778,573 - 778,573 - - - Transfer from Measure W 700,000 - 700,000 - - - Transfer from AQMD (AB2766) 187,409 - 187,409 - - - Transfer From Water Fund 1,000,000 - - - - 1,000,000 Transfer from Refuse Administration 750,000 - 750,000 - - - Total Capital Project Funds 12,472,317 - 9,877,800 - 1,594,517 1,000,000

ENTERPRISE FUNDS

WATER REFUSE SEWER FUND
Transfer from Water Operations 5,026,135 - 231,135 - - 4,795,000 Transfer from Sewer Operations 149,000 - - - - 149,000 Transfer from Water Construction 7,126,748 - - - - 7,126,748 Transfer from Sewer Construction 295,782 - - - - 295,782 -
Total Enterprise Funds 12,597,665 - 231,135 - - 12,366,530 Total Transfers From Other Funds 48,357,184 12,064,445 10,108,935 2,180,000 1,594,517 22,409,287 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 4,319,765 - - 4,319,765 - - Transfer to CIP - - - - - - Transfer to Public Works 131,750 - 131,750 - - - Transfer to Community Services 110,000 - 110,000 - - - Transfert to Children & Youth Fd 7,502,929 - 7,502,929 - - - Total General Fund 12,064,444 - 7,744,679 4,319,765 - -

SPECIAL REVENUE FUNDS
Transfer to Capital Impr Project Fund 9,877,800 - - - 9,877,800 - Transfer to Storm Water 231,135 - - - - 231,135 Transfer to AQMD - - - - - - Total Special Revenue Funds 10,108,935 - - - 9,877,800 231,135

DEBT SERVICE FUNDS

CITY BOND FUNDS
Transfer to Capital Impr Project - - - - - - Transfer to Public Financing Authority 2,180,000 - - 2,180,000 - -

SEWER OPERATIONS FUND
Transfer to Sewer Construction - - - - - - Total Debt Service Funds 2,180,000 - - 2,180,000 - -

CAPITAL PROJECTS FUNDS
Transfer to Capital Impr Project 789,723 - - - 789,723 - Transfer to Debt Services 804,794 - - - 804,794 - Total Capital Projects Funds 1,594,517 - - - 1,594,517 -

INTERNAL SERVICE FUNDS
Transfer to Grant - - - - - - Transfer to Debt Services 1,528,405 - - 1,528,405 - - Total Internal Service Funds 1,528,405 - - 1,528,405 - -

ENTERPRISE FUNDS

WATER FUND
Transfer to General Fund 1,979,470 1,979,470 - - - - Transfer to City Bond Fund 600,000 - - 600,000 - - Transfer to Storm Water Compliance 2,167,000 - - 2,167,000 - - Transfer to Water/Sewer Bond 7,126,748 - - - - 7,126,748 Transfer to Capital Impr Project 5,795,000 - - - 1,000,000 4,795,000 Transfer to Refuse Operations 2,050,000 2,050,000 - - -

SEWER OPERATIONS FUND
Transfer to Bond Fund 717,883 - - 717,883 - - Transfer to Storm Water Compliance 149,000 - - - - 149,000 Transfer to Sewer Construction Fund 295,782 - - - - 295,782 Total Enterprise Funds 20,880,883 1,979,470 2,050,000 3,484,883 1,000,000 12,366,530 Total Transfers to Other Funds 48,357,184 1,979,470 9,794,679 11,513,053 12,472,317 12,597,665 Transfer to:
16 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 Estimated Estimated Estimated Estimated Estimated Estimated Estimated General Fund
Series AR 970,000 1,065,000 1,165,000 1,270,000 1,380,000 1,495,000 - Series BC (Split) 956,613 953,813 954,013 957,013 952,613 956,013 953,881 Series BG (Split) 2,344,089 2,253,604 2,152,147 2,047,352 1,937,844 1,824,409 3,317,111 Series BJ (Split) 12,068,454 12,068,054 12,071,693 12,071,200 12,071,770 12,071,958 12,071,764 16,339,156 16,340,471 16,342,853 16,345,565 16,342,227 16,347,380 16,342,756 Water Fund
Series BC (Split) 600,000 600,000 600,000 600,000 600,000 600,000 600,000 Series BE/BF 5,124,148 5,126,748 5,125,253 5,128,428 5,126,880 5,123,913 5,124,683 5,724,148 5,726,748 5,725,253 5,728,428 5,726,880 5,723,913 5,724,683 Sewer Fund
Series BC (Split) 417,000 417,000 417,000 417,000 417,000 417,000 417,000 Series BB/BD 724,306 728,619 727,344 725,528 726,019 723,519 720,019 Series BH 726,058 717,883 719,245 724,773 719,740 718,975 722,373 1,867,364 1,863,502 1,863,589 1,867,301 1,862,759 1,859,494 1,859,392 Successor Agency of the RDA
Series X 71,890 - - - - - - Series Y 582,400 581,500 579,500 581,400 581,925 581,075 578,850 Series BG (Split) 292,591 290,898 291,387 291,515 290,766 292,222 291,011 Series BI 11,480,533 11,508,190 11,490,231 11,415,762 11,416,085 11,192,257 11,167,385 12,427,414 12,380,588 12,361,118 12,288,677 12,288,776 12,065,554 12,037,246 Other
Series BJ (Split) 3,017,113 3,017,013 3,017,923 3,017,800 3,017,943 3,017,990 3,017,941 Total Debt Service Requirements 39,375,195 39,328,322 39,310,736 39,247,771 39,238,585 39,014,331 38,982,018 Note: All General Fund debt service payments are accounted for in the Debt Service Fund 17 Cost
General Fund
Public Works Rubberized surface sealing $43,830
Public Works Pruning for Greenbelt Park maintenance $112,200 Public Works Meadowview Demonstration Garden maintenance $36,000 Public Works Water cost for Greenbelt Park maintenance $50,000 Public Works Civic Center Plaza Historical fountain maintenance and repairs $40,000 Finance Master Fee Schedule - Cost Study $25,000
Finance Audit for Fixed Assets $7,000
Police Next-Gen Taser Replacement (Year 2 of contract) $178,964 Total General Fund $492,994
Measure M
Public Works Pavement Management Plan and Gold Line Review Services $180,000 Public Works Tree Trimming Services for one year contract extension $154,680 Total State Measure M $334,680
Refuse Administration Fund
Public Works Regulatory Compliance purchase of Compost and Mulch (SB 1383) $262,000 Total Refuse Administration Fund $262,000
Proposition C
Public Works Contract for Bus Shelter and Transit Center Power Wash $616,252 Total Proposition C Fund $616,252
Equipment Maint Fund
Public Works Faster Fleet Management System web-based migration $90,362 Total Equipment Maintenance (Fleet) Fund $90,362
Info Technology Fund
Innovation and Technology Next Gen Anti-Virus IT Software $58,000 Total Information Technology Fund $58,000
Measure W Fund
Water Resources Ford F350 XL with Service Body Utility Service Turck $95,000 Total Measure W Fund $95,000
Fund / Department / Expenditure Description
18 Cost Fund / Department / Expenditure Description
Water Fund
Water Resources EV Ford F-150 Truck with extended battery $72,523 Water Resources Backhoe - construction equipment $90,000 Water Resources Forklift $70,000
Water Resources Mini Roller Vibrator $35,000
Water Resources EV Ford F-150 Truck with extended battery $72,523 Water Resources Ford 5 yard Dump Truck $126,000
Water Resources Ford F-550 Gate Truck $236,071
Water Resources Ford F-350 Utility Truck $72,791
Water Resources F-150 Lighting Truck with extended battery $72,523 Water Resources F-150 Lighting Truck with extended battery $72,523 Water Resources Ford F-250 Utility Truck $65,791
Water Resources Utility Truck $80,000
Water Resources Audit for Fixed Assets $2,400
Total Water Fund $1,068,145
Sewer Fund
Water Resources 28f Foot Enclosed Trailer $42,900
Water Resources Sewer Easement Jettor-Extension Machine $131,212 Water Resources Audit for Fixed Assets $600
Total Sewer Fund $174,712
TOTAL - All Requests $3,192,145
19 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud

GENERAL FUND
40010 Secured Property Tax 21,131,685 21,753,910 22,000,000 23,252,716 23,300,000 6% 40013 Property Tax In-Lieu of VLF 21,016,570 21,877,311 22,750,000 22,950,211 23,550,000 4% 40014 SB211 Pass Thru 1,774,489 2,015,028 1,950,000 2,082,554 2,100,000 8% 40017 Residual RPTTF Revenue 2,511,096 3,686,087 3,100,000 3,250,000 3,400,000 10% 40020 Unsecured Property Tax 693,709 597,161 698,000 565,595 645,000 -8% 40027 Homeowners Exemption 86,065 53,499 87,000 81,222 82,000 -6% 40030 Prior Year & Supplementals 657,157 420,936 600,000 600,000 533,000 -11% 40031 Property Tax Penalties 70,141 54,804 50,000 70,000 60,000 20% Total Property Taxes 47,940,912 50,458,735 51,235,000 52,852,298 53,670,000 5% 40080 Sales & Use Tax 24,055,070 22,226,293 24,000,000 21,814,706 23,100,000 -4% 40086 1/2 Cent Sales Tax-PSAF 2,173,906 2,145,661 2,181,914 2,135,181 2,200,000 1% 40121 Transactions and Use Tax (PG) 17,394,179 16,716,925 17,394,000 16,902,000 17,500,000 1% Total All Sales & Use Tax 43,623,155 41,088,880 43,575,914 40,851,887 42,800,000 -2% 40106 Utility Users Tax-Electricity 11,993,423 12,437,087 12,200,000 13,100,000 13,900,000 14% 40107 Utility Users Tax-Gas 3,859,986 2,466,903 3,900,000 2,200,000 2,500,000 -36% 40108 Utility Users Tax-Telecomm 2,285,131 2,290,382 2,300,000 2,300,000 2,300,000 0% 40109 Utility Users Tax-Water 3,084,857 3,379,749 3,200,000 3,300,000 3,400,000 6% 40112 Utility Users Tax-Max Mini 358,924 376,508 389,686 390,921 405,000 4% Total All Utility Tax 21,582,321 20,950,629 21,989,686 21,290,921 22,505,000 2% 40060 Business Licenses 4,957,929 5,454,332 5,800,000 5,800,000 5,800,000 0% 40082 Transient Occupancy Tax 3,011,357 3,181,846 3,100,000 3,200,000 3,300,000 6% 40083 Amusement Tax 1,203 1,135 2,000 2,000 1,000 -50% 40084 Property Transfer Tax 2,202,645 1,829,336 1,300,000 2,400,000 1,700,000 31% 40145 Business License Fee SB1186 1,741 1,101 1,800 1,800 1,800 0% 40200 Franchise Fees-General 2,127,319 2,200,598 2,100,000 2,100,000 2,100,000 0% 40203 Franchise Fees-Refuse Haulers 3,858,750 5,239,408 5,500,000 5,500,000 5,500,000 0% 40213 Franchise Fees-Tow 111,350 105,608 125,000 125,000 125,000 0% 40431 Cannabis Business Tax(Mesr PC) 2,766,847 3,404,911 3,350,000 3,350,000 3,550,000 6% 40691 Business License Admin Fee 24,627 28,527 26,000 26,000 26,000 0% Total Other Taxes 19,063,767 21,446,801 21,304,800 22,504,800 22,103,800 4% 40063 Business License Penalties 421,221 357,932 325,000 375,000 375,000 15% 40217 Utility Billing Late Fees 592,054 430,781 500,000 500,000 500,000 0% 40244 Cannabis Late Fee - - - 13,100 - 0%
40230 Fines 15,086 5,883 5,000 5,000 2,500 -50% 40231 Municipal Court Fines 86,678 69,368 17,000 10,655 17,000 0% 40235 Code Enforcement Citations 220,387 148,676 100,000 100,000 150,000 50% 40237 Parking Violations 1,207,094 906,311 774,600 527,474 536,480 -31% 40238 Parking Violation Late Fines 92,418 212,322 50,000 375,956 388,626 677% 40280 Traffic Safety Fines 219,302 312,850 744,924 1,137,865 1,163,115 56% Total Fines & Forfeitures 2,854,239 2,444,122 2,516,524 3,045,050 3,132,721 24% 40021 Lease-Wireless Comm Equip 240,158 196,465 224,000 210,000 210,000 -6% 40190 Rentals - Property 7 7 7 49 7 0%
40191 Rentals - Facilities 22,478 63,217 24,500 28,000 29,500 20% 40224 Investment Earnings-Pooled Cash 1,836,285 3,082,015 2,483,140 2,483,140 2,800,000 13% 40042 Lease Revenue - GASB 87 5,367 (5,024) - - - 0% 40247 Interest Earnings - GASB 87 321 190 - - - 0% 1 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud 40246 GASB 31 Adjustment (655,592) 1,960,665 - 567,100 - 0% Total Rev from Use of Money & Prop 1,449,025 5,297,535 2,731,647 3,288,289 3,039,507 11% 40210 Motor Vehicle In-Lieu Tax 156,059 188,060 175,000 240,906 175,000 0% 40171 Police Training Fees (POST) 15,732 13,540 110,000 17,888 18,100 -84% 40389 Mandated Cost Reimbursement 132,155 183,265 150,000 102,000 - -100% 40640 Prisoner Housing Program - 2,995 - - - 0% 40873 Grant-State 6,638 7,383 19,055 11,000 - -100% 40945 Prop A Exchange 3,150,000 - - - - 0% 40875 Grant-Federal - - - - - 0% Total Intergovernmental Revenues 3,460,584 395,242 454,055 371,794 193,100 -57% 40046 Adult Entertainment Permits - - - - - 0% 40048 Entertainment Permit 7,439 13,051 8,000 8,000 8,000 0% 40061 Contractor's Job Fee 1,100,491 1,033,119 1,200,000 600,000 750,000 -38% 40064 Pari-Mutuel Gross Receipts 110,935 112,168 100,000 100,000 100,000 0% 40054 Food Vendor Permits 395 388 200 450 300 50% 40090 Building Permits 2,966,494 2,887,757 3,000,000 2,000,000 2,500,000 -17% 40250 Engineering Permits 145,146 197,211 200,000 146,210 160,000 -20% 40251 Cannabis Permit Fee 14,732 8,033 8,000 20,000 20,000 150% 40259 Veh Food Handler Op Permit 780 1,758 1,000 700 500 -50% 40260 Fire Permits 636 94,782 95,000 51,000 - -100% 40266 Veh Food Handler Driver Permit 405 1,403 1,000 1,000 1,000 0% 40282 Alarm Permit Fees 7,590 7,518 5,000 30,484 31,377 528% 40297 CCW License Fee 11,436 21,968 20,000 9,503 10,377 -48% 40050 Plan Check Fee 2,045,215 1,708,857 1,900,000 1,880,000 2,255,000 19% 40055 Food Vendor Vehicle Inspections 392 332 300 300 300 0% 40111 Parking Fees - Fairplex 139,435 180,519 145,000 145,000 145,000 0% 40115 Admin Review Fee 591,730 571,497 650,000 650,000 650,000 0% 40116 On Street Parking Permits 134,400 80,640 107,200 80,640 81,000 -24% 40120 Abate Hazardous Building 37,981 46,086 65,000 50,000 50,000 -23% 40125 Major Review Fee 154,351 230,063 160,000 160,000 160,000 0% 40140 Passport Acceptance Fee - - 10,000 1,000 10,000 0% 40155 Host Fee 1,000,000 169,595 1,000,000 - - -100% 40156 Host Fee - Athens - 1,100,000 1,138,500 1,155,000 1,204,180 6% 40427 New Construction Tax 1,640,519 1,463,904 1,500,000 1,100,000 500,000 -67% 40053 Processing Fees - 250 - 1,500 - 0% 40660 Vacant Property Registration Fee 12,240 26,908 15,000 30,000 45,000 200% 40680 Custodial Fees 2,881 2,220 2,500 2,500 2,500 0% 40690 Administrative Program Fee - - 95,000 95,000 100,000 5% 40692 CUP Inspection Drawdown Fee 118 380 4,000 4,000 4,000 0% Total Licenses, Permits & Fees 10,125,740 9,960,406 11,430,700 8,322,287 8,788,534 -23% 40225 Bad Debt Collected 1,081 3,271 500 2,000 500 0% 40226 Miscellaneous Income 278 289 300 300 300 0% 40423 Paramedic Pass Thru 1,079,756 1,745,221 905,000 905,000 750,000 -17% 40424 Damage to City Property 340 3,839 2,000 - - -100% 40530 Cash Over & Short (1,199) (154) - (100) - 0% 40842 Insurance Recovery 742,842 20,284 13,000 - - -100% 40910 Project/Program Revenue 204,192 70,965 - - - 0% 2 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 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 46,992 - 24,000 - 0% 40930 Reimbursement - 40,000 - - - 0% 40925 Release of Police Held Funds - - 15,000 - - -100% 42330 Restitution/Settlement 814 58,501 2,000 91,629 2,000 0% Total Other Revenues 2,038,140 1,989,209 937,800 1,022,829 752,800 -20% 40170 Police Revenues 58,672 63,432 57,660 30,811 52,930 -8% 40174 Firing Range Fees 3,978 5,014 8,000 6,886 7,231 -10% 40175 Jail Booking Fees 160,944 70,340 30,000 74,970 77,550 159% 40177 Reimbursable Services 1,040,978 1,457,503 1,710,128 1,640,616 1,646,700 -4% 40185 DUI Cost Recovery (21,437) 24,361 21,320 20,877 21,000 -2% 40284 Processing Fees-Police 174,996 192,725 223,860 167,585 185,994 -17% 40305 Tree Hugger - - - - - 0% 40330 Sale of Service 441,983 333,846 400,000 184,100 220,000 -45% 40360 Street/Engineering Misc 29,378 11,551 30,000 6,060 15,000 -50% 40380 All Other Revenues 228,230 263,928 117,600 101,544 98,500 -16% 40385 Library Trivia Bee - - - - - 0% 40510 Swimming Pool Revenue 31,181 38,267 36,000 42,000 42,000 17% 40560 Senior Dances - 3,563 200 60 - -100% 40610 Municipal Sports Revenue 84,780 43,161 27,500 30,461 30,000 9% 40611 Swim Lessons 5,320 - 11,500 16,500 16,500 43% 40620 Non-Resident Library Cards - - - - - 0% 40621 DPOA Services 161,700 176,400 187,288 102,900 187,288 0% 40625 Code Enforcement Services 100,000 100,000 100,000 100,000 100,000 0% 40916 Reimbursement fr Other Agency 717,145 1,764,716 1,248,335 1,308,335 1,477,717 18% Total Charges for Services 3,217,847 4,548,809 4,209,391 3,833,705 4,178,410 -1% 80723 Transfer from Other Funds 6,185 590 - - - 0% 80701 Transfer From General Fund - 300,000 - 300,000 - 0% 80702 Transfer from Water Fund 1,850,692 1,850,692 1,866,776 1,866,776 1,979,470 6% 80881 Trnsf frm American Rescue Plan 176,832 43,399 - - - 0% Total Operating Transfers In 2,033,709 2,194,681 1,866,776 2,166,776 1,979,470 6% 40404 Sale of Land/Property - - - 19,200 - 0% 80400 Sale of Capital Assets 4,550 3,350 - - - 0% Total Other Financing Sources 4,550 3,350 - 19,200 - 0% TOTAL - ALL GENERAL FUND 157,393,990 160,778,401 162,252,293 159,569,836 163,143,342 1%

SPECIAL REVENUE FUNDS
OPIOID SETTLEMENT - (F120)
40224 Investment Earnings-Pooled Cash - 8,122 6,736 6,736 - -100% 40246 GASB 31 Adjustment - (2,154) - - - 0% 40889 Grant - Other 207,344 134,162 481,930 20,000 527,809 10% TOTAL 207,344 140,130 488,666 26,736 527,809 8% 3 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud NEIGHBORHOOD STABILIZATION - (F124)
40224 Investment Earnings-Pooled Cash 227 699 708 708 814 15% 40889 GASB 31 Adjustment - - - - - 0% TOTAL 227 699 708 708 814 15% MEASURE R - (F128)
40224 Investment Earnings-Pooled Cash 76,779 148,771 151,640 151,640 183,675 21% 40246 GASB 31 Adjustment (31,522) 88,465 - - - 0% 40835 Measure R 2,473,625 2,469,774 2,619,777 2,523,420 2,448,705 -7% 40842 Ins Recovery - - - - - 0% 80881 Trnsf frm American Rescue Plan - - - - - 0% TOTAL 2,518,883 2,707,010 2,771,417 2,675,060 2,632,380 -5% GRANT - COPS TECH GRANT - (F129)
40875 Investment Earnings-Pooled Cash 2,944,553 459,447 - - - 0% 80701 GASB 31 Adjustment - - - - - 0% TOTAL 2,944,553 459,447 - - - 0% NEIGHBORHOOD STABILIZATION 3 - (F130)
40224 Investment Earnings-Pooled Cash 2,771 5,111 5,180 5,180 5,958 15% 40246 GASB 31 Adjustment - - - - - 0% 40242 Equity Earned - - - - - 0% 40485 Loans Repaid 41,675 - - - - 0% TOTAL 44,447 5,111 5,180 5,180 5,958 15% FEE ANALYSIS RATE REVIEW - (F132)
40246 GASB 31 Adjustment - - - - - 0% 40118 Fee Analysis Rate Review 1,458 1,385 1,500 1,500 1,500 0% TOTAL 1,458 1,385 1,500 1,500 1,500 0% PUBLIC ART FEE - (F133)
40246 GASB 31 Adjustment (32,497) 78,752 - - - 0% 40119 Public Art Fee 1,081,956 297,641 600,000 600,000 600,000 0% TOTAL 1,049,459 376,393 600,000 600,000 600,000 0% OPERATION PORCHLIGHT RAPID RE HOUSING GRANT - (F136) 40850 Grant-HUD 1,166,222 690,165 1,064,033 1,064,033 1,064,033 0% 40849 Soft Match-Grants 228,244 - 266,009 266,009 266,009 0% 80701 Transfer From General Fund 4 - - - - 0% TOTAL 1,394,470 690,165 1,330,042 1,330,042 1,330,042 0% 4 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud MEASURE M - (F138)
40224 Investment Earnings-Pooled Cash 77,719 159,014 157,129 157,129 189,669 21% 40246 GASB 31 Adjustment (39,021) 84,847 - - - 0% 40836 Measure M 2,798,200 2,788,900 2,969,081 2,861,164 2,775,199 -7% TOTAL 2,836,898 3,032,762 3,126,210 3,018,293 2,964,868 -5% MEASURE H - (F139)
40246 GASB 31 Adjustment - - - - - 0% 40903 Measure H 1,788,441 2,020,734 3,619,202 2,633,602 5,000,925 38% 80701 Transfer from General Fund 6,827 - - - - 0% TOTAL 1,795,268 2,020,734 3,619,202 2,633,602 5,000,925 38% MEASURE W - (F142)
40904 Measure W Tax Revenue 2,720,673 3,211,218 1,873,385 1,889,941 1,873,385 0% 40224 Investment Earnings-Pooled Csh 119,703 276,967 253,881 253,881 312,198 23% 40246 GASB 31 Adjustment (52,926) 136,231 - 56,522 - 0% TOTAL 2,787,450 3,624,417 2,127,266 2,200,344 2,185,583 3% CANNABIS - COMMUNITY BENEFIT - (F144)
40357 Cannabis 1% 359,934 416,628 400,000 449,201 400,000 0% TOTAL 359,934 416,628 400,000 449,201 400,000 0% PERMANENT LOCAL HOUSING ALLOCATION - (F143)
40873 Grant-State 29,713 773,910 3,831,216 2,058,457 4,564,748 19% TOTAL 29,713 773,910 3,831,216 2,058,457 4,564,748 19% REFUSE ADMINISTRATION - (F145)
40239 AB939 Compliance/Tonnage Fee - 33,441 32,000 32,000 34,125 7% 40298 SB1383 Compliance Fee - 217,500 218,000 218,000 218,000 0% 40873 Grant-State - 29,395 95,283 154,313 69,300 -27% 40690 Administrative Program Fee - 350,000 350,000 350,000 350,000 0% 40167 Vehicle Impact Fee - 750,000 750,000 750,000 750,000 0% 40930 Reimbursement - 800,000 - - - 0% 40380 All Other Revenues - 600,000 150,000 150,000 150,000 0% 40224 Investment Earnings-Pooled Csh - 198,884 - - - 0% 40246 GASB 31 Adjustment - (11,349) - 11,349 - 0% 40846 Recycling Revenues - 42,973 5,000 167 - -100% 80722 Transfer from Refuse - - 403,970 400,000 2,050,000 407% TOTAL - 3,010,844 2,004,253 2,065,829 3,621,425 81% CHILDREN & YOUTH - (F148)
80701 Transfer From General Fund - - 1,645,780 1,645,780 7,502,929 356% TOTAL - - 1,645,780 1,645,780 7,502,929 356% 5 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud CASP CERT & TRAINING - (F150)
40224 Investment Earnings-Pooled Csh - - - - 304 0% 40910 Project/Program Revenue - - 30,000 30,000 30,000 0% TOTAL - - 30,000 30,000 30,304 1% OLDER ADULT - (F185)
40850 Grant-HUD - - 1,514,829 10,000 1,504,829 -1% 40849 Soft Match-Grants - - 43,430 - 43,430 0% TOTAL - - 1,558,259 10,000 1,548,259 -1% ESG RUSH - (F186)
40850 Grant-HUD - - 1,000,000 1,000,000 975,000 -3% TOTAL - - 1,000,000 1,000,000 975,000 -3% PROP 47 - (F187)
40873 Grant-State - - 1,636,371 257,400 2,293,345 40% TOTAL - - 1,636,371 257,400 2,293,345 40% CALVIP GRANT - (F188)
40873 Soft Match-Grants 28,677 1,335,025 3,780,644 2,092,124 1,477,006 -61% TOTAL 28,677 1,335,025 3,780,644 2,092,124 1,477,006 -61% HEALTHY HOMES PRODUCTION GRANT - (F189)
40849 Soft Match-Grants 132,756 124,485 58,800 58,800 - -100% 40848 Grant HUD-Reprogrammed 123,402 474,620 1,360,403 494,338 627,023 -54% 40850 Grant-HUD - - - - - 0% TOTAL 256,158 599,105 1,419,203 553,138 627,023 -56% GRANT - HOME - ARP - (190)
40850 Grant-HUD 35,421 322,396 2,591,014 614,063 1,967,697 -24% 40848 Grant HUD-Reprogrammed - - 226,904 50,000 226,904 0% TOTAL 35,421 322,396 2,817,918 664,063 2,194,601 -22% AMERICAN RESCUE PLAN - (F191)
40875 Grant-Federal 4,869,599 4,992,605 30,325,981 8,031,962 22,641,011 -25% TOTAL 4,869,599 4,992,605 30,325,981 8,031,962 22,641,011 -25% ESG-CV - (F193)
40850 Grant-HUD - - - - - 0% 40848 Grant HUD-Reprogrammed 1,562,341 672,925 - - - 0% 40393 Grant HUD-Reprogrammed - - - - - 0% TOTAL 1,562,341 672,925 - - - 0% 6 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud COMMUNITY DEVELOPMENT BLOCK GRANT-CV - (F194)
40848 Grants HUD-Reprogrammed 1,143,585 83,021 94,413 50,000 47,206 -50% 40850 Grants HUD - - - - - 0% 80881 Trnsf frm American Rescue Plan - - - - - 0% TOTAL 1,143,585 83,021 94,413 50,000 47,206 -50% COMMUNITY DEVELOPMENT BLOCK GRANT - (F213 rollup = F197) 40035 Principal - - - - - 0% 40224 Investment Earnings-Pooled Cash - 2,174 - - - 0% 40246 GASB 31 Adjustment - - - - - 0% 40393 Program Income - - 189,122 - - -100% 40848 Grants HUD-Reprogrammed 568,153 1,424,747 478,958 278,958 300,000 -37% 40850 Grants HUD 1,158,140 974,136 1,751,045 1,002,486 1,751,045 0% 40910 Project Revenue 1,942 - - - - 0% 0%
TOTAL 1,728,236 2,401,056 2,419,125 1,281,444 2,051,045 -15% FAIRPLEX MITIGATION - (195)
40224 Investment Earnings - Pooled Cash - - - - - 0% 40246 GASB 31 Adjustment - - - - - 0% 40296 Fairplex Mitigation Revenue 248,112 318,291 300,000 420,000 250,000 -17% TOTAL 248,112 318,291 300,000 420,000 250,000 -17% PEG FEE - (F196)
40246 GASB 31 Adjustment (5,283) 14,268 - - - 0% 40352 PEG Fee Revenue 123,793 77,778 100,000 100,000 93,000 -7% TOTAL 118,510 92,046 100,000 100,000 93,000 -7% STATE GAS TAX RMRA - (F206)
40224 Investment Earnings-Pooled Cash 55,211 111,056 106,846 106,846 192,084 80% 40246 GASB 31 Adjustment (42,104) 48,242 - - - 0% 80708 Transfer from Measure W - - - - - 0% 40897 Road Maintenance Rehab 3,397,819 3,561,138 3,896,411 3,857,833 4,008,718 3% 80881 Trnsf frm American Rescue Plan - - - - - 0% TOTAL 3,410,925 3,720,437 4,003,257 3,964,679 4,200,802 5% STATE GAS TAX - (F208)
40224 Investment Earnings-Pooled Cash 21,842 23,327 35,242 35,242 30,461 -14% 40246 GASB 31 Adjustment 35,917 32,599 - - - 0% 40800 Special Gas Tax-2106 & 2107 1,683,428 1,684,516 1,828,546 1,861,363 1,876,269 3% 40820 Special Gas Tax-2107.5 10,000 105,439 10,000 10,000 10,000 0% 40865 Special Gas Tax-2103 1,240,847 1,384,953 1,351,969 1,413,874 1,390,438 3% 40880 Special Gas Tax-2105 866,665 923,612 945,198 965,091 972,636 3% 40424 Damage to City Property 257 160 - 1,000 - 0% 40842 Ins Recovery 25,677 42,114 - 5,767 - 0% 40930 Reimbursement - - - - - 0% 40380 All Other Revenues 933 170 - - - 0% 40330 Sale of Service 457 409 - 289 - 0% 80400 Sale of Capital Assets 6,315 3,756 - - - 0% 7 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud 80881 Trnsf frm American Rescue Plan - - - - - 0% 80701 Transfer from General Fund 131,750 131,750 131,750 131,750 131,750 0% TOTAL 4,024,087 4,332,805 4,302,705 4,424,376 4,411,554 3% EMERGENCY SOLUTIONS GRANT - (F212)
40848 Grant HUD-Reprogrammed 48,327 - 84,779 84,779 - -100% 80881 Trnsf frm American Rescue Plan - - - - - 0% 40850 Grant-HUD 138,377 158,083 155,702 155,702 155,847 0% TOTAL 186,704 158,083 240,481 240,481 155,847 -35% HOME PROGRAM - (F214)
40035 Principal 510,913 261,620 - 220,800 - 0% 40036 Interest 67,387 48,428 - 100,999 - 0% 40224 Investment Earnings-Pooled Cash 51,644 92,671 96,098 96,098 106,329 11% 40242 Equity Earned 153,595 83,911 - 136,037 - 0% 40246 GASB 31 Adjustment - - - - - 0% 40393 Program Income (189,347) (1,107) 2,418,599 - - -100% 40848 Grants HUD-Reprogrammed 129,592 214,420 3,156,047 797,731 1,750,206 -45% 80881 Trnsf frm American Rescue Plan - - - - - 0% 40850 Grants HUD - 1,195 723,880 277,560 398,880 -45% TOTAL 723,783 701,138 6,394,624 1,629,225 2,255,415 -65% MISCELLANEOUS GRANTS - (F215)
40873 Grant-State 1,687,718 2,193,122 4,463,741 3,226,301 1,054,830 -76% 40875 Grant-Federal 630,949 801,217 937,760 587,037 261,613 -72% 40903 Measure H Revenue 241,213 - - - - 0% 40380 All Other Revenue - - 28,286 - 28,286 0% 40916 Reimbursement from Other Agency 375,000 524,931 676,100 676,100 676,100 0% 40930 Reimbursement - - - - - 0% 40580 Damage Claim Repayments - - - - - 0% 40889 Grant - Other 15,000 101,722 143,022 126,425 - -100% 40878 Grant-County 3,401 79,110 73,088 73,088 1,479 -98% 80400 Sale of Capital Assets - - - - - 0% 80701 Transfer from General Fund 6 1,358 - - - 0% 80881 Trnsf frm American Rescue Plan - - - - - 0% 80871 Transfer from Self Ins Liability - - - - - 0% TOTAL 2,953,287 3,701,460 6,321,997 4,688,951 2,022,308 -68% PROPOSITION A - (F216)
40224 Investment Earnings-Pooled Cash 73,184 89,322 87,665 87,665 107,131 22% 40246 GASB 31 Adjustment 58,325 34,579 - 17,808 - 0% 40810 Prop A Revenue 3,977,373 3,971,252 4,211,148 4,056,545 3,936,159 -7% 40910 Project Revenue 7,500 16,047 10,000 30,041 30,000 200% 40380 All Other Revenue - - - - - 0% 80881 Trnsf frm American Rescue Plan - - - - - 0% TOTAL 4,116,383 4,111,200 4,308,813 4,192,059 4,073,290 -5% 8 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud PROPOSITION C - (F217)
40224 Investment Earnings-Pooled Cash 180,539 387,384 376,233 376,233 401,497 7% 40246 GASB 31 Adjustment (102,195) 213,315 - - - 0% 40825 Prop C Revenue 3,299,118 3,294,062 3,493,036 3,364,797 3,264,940 -7% 80881 Trnsf frm American Rescue Plan - - - - - 0% TOTAL 3,377,462 3,894,761 3,869,269 3,741,030 3,666,437 -5% TRAFFIC OFFENDER - (F219)
40224 Investment Earnings-Pooled Cash 11,255 16,689 21,150 21,150 15,406 -27% 40246 GASB 31 Adjustment - - - - - 0% 40930 Reimbursement - - - - - 0% 80400 Sale of Capital Assets 500 9,950 - - - 0% 40284 Processing Fees - Police 161,525 151,023 198,957 198,957 - -100% TOTAL 173,280 177,662 220,107 220,107 15,406 -93% ELDERLY NUTRITION PROGRAM - (F226)
40844 USDA Revenue 27,047 18,586 37,835 16,753 37,835 0% 40845 Donations 19,336 29,266 28,000 30,000 30,000 7% 40857 Grant - Area Agency on Aging 262,704 189,758 370,365 244,039 370,365 0% 40881 Services In-Kind - - - - - 0% 80881 Trnsf frm American Rescue Plan - - - - - 0% 80701 Transfer from General Fund 101,729 83,922 97,560 97,560 110,000 13% TOTAL 410,816 321,532 533,760 388,352 548,200 3% LEAD BASED PAINT - (F229)
40848 Grants HUD-Reprogrammed 595,279 771,136 - - - 0% 40850 Grant HUD - - 4,947,433 90,000 5,587,433 13% 42330 Restitution/Settlement - 15,698 - - - 0% 40849 Soft Match-Grants - - 633,058 - 633,058 0% TOTAL 595,279 786,834 5,580,491 90,000 6,220,491 11% VEHICLE PARKING DISTRICTS - (F230)
40014 SB211 Pass Thru 2,354 4,024 2,215 - - -100% 40110 Parking Meter-Cash 14,588 11,542 14,200 5,000 - -100% 40114 Parking Meter-Credit 98,217 82,830 57,600 43,000 45,000 -22% 40188 Parking Space Rentals 572,682 547,700 524,000 524,000 524,000 0% 40190 Rentals 26,209 21,475 15,000 18,000 20,000 33% 40224 Investment Earnings-Pooled Cash 32,509 91,774 89,180 89,180 98,888 11% 40246 GASB 31 Adjustment (11,294) 33,211 - - - 0% 40630 Property Taxes 10,965 14,015 (9,000) - - -100% 40404 Sale of Land/Property - - - - - 0% 80400 Sale of Capital Assets 1,059 - - - - 0% 80479 Gain on Sale of Land 828,061 148 - - - 0% 80881 Trnsf frm American Rescue Plan - - - - - 0% 80879 Transfer from VPD - - - - - 0% TOTAL 1,575,352 806,720 693,195 679,180 687,888 -1% 9 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud JAG (POLICE) - (F239)
40875 Grant - Federal 103,278 18,174 162,856 - 129,217 -21% TOTAL 103,278 18,174 162,856 - 129,217 -21% SUPPORTIVE HOUSING GRANT (LA) - (F241)
80701 Transfer From General Fund - 8 - - - 0% TOTAL - 8 - - - 0% WEED & SEED GRANT - (F243)
40246 GASB 31 Adjustment - - - - - 0% 80701 Transfer from General Fund 405 - - - - 0% TOTAL 405 - - - - 0% AIR QUALITY MGMT DISTRICT - (F245)
40224 Investment Earnings-Pooled Cash 7,072 11,635 10,342 10,342 18,145 75% 40246 GASB 31 Adjustment 1,473 6,428 - - - 0% 40930 Reimbursement - - - - - 0% 40883 AB2766 Revenue 197,699 201,392 200,000 200,000 200,000 0% 80736 Transfer from Prop C Funds - - - - - 0% 80881 Trnsf frm American Rescue Plan - - - - - 0% TOTAL 206,244 219,456 210,342 210,342 218,145 4% GRANT - OTS STEP - (F246)
80701 Transfer from General Fund 194 - - - - 0% TOTAL 194 - - - - 0% OTHER MAINT ASSESS DISTRICT - (F253/254/255 rollup = F135) 40224 Investment Earnings-Pooled Cash 6,256 13,732 11,581 11,581 16,700 44% 40246 GASB 31 Adjustment - - - - - 0% 80881 Trnsf frm American Rescue Plan - - - - - 0% 40830 Maintenance AD 299,750 301,132 301,000 299,642 299,642 0% TOTAL 306,006 314,865 312,581 311,223 316,342 1% PHILLIPS RANCH MAINT ASSESS DISTRICT - (F256)
40224 Investment Earnings-Pooled Cash 489 6,815 35 35 3,277 9263% 40246 GASB 31 Adjustment - - - - - 0% 40845 Donations - - - 240 240 0% 80881 Trnsf frm American Rescue Plan - - - - - 0% 40830 Maintenance AD 955,151 949,666 952,000 952,000 952,000 0% TOTAL 955,640 956,481 952,035 952,275 955,517 0% 10 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud CAL HOME REUSE - (F257)
40035 Principal 49,500 - - - - 0% 40036 Interest - - - - - 0% 40242 Equity Earned 36,948 - - - - 0% 40224 Investment Earnings-Pooled Cash 10,304 15,349 15,885 15,885 17,405 10% 40246 GASB 31 Adjustment - - - - - 0% 40485 Loans Repaid 177,228 84,186 88,729 60,268 243,434 174% TOTAL 273,980 99,535 104,614 76,153 260,839 149% LOW MOD SERIES AH PROJECTS - (F259)
40221 Investment Earnings-F.A. 46 3 - - - 0% 80479 Gain on Sale of Land - - - - - 0% TOTAL 46 3 - - - 0% ASSET FORFEITURE - (F260)
40224 Investment Earnings-Pooled Cash 22,000 33,315 34,839 34,839 - -100% 40246 GASB 31 Adjustment - (5,142) - 1,930 - 0% 40380 All Other Revenue (886) 119 - - - 0% 40910 Project Revenue 41,724 36,034 65,000 106,803 - -100% 40875 Grant-Federal - 31,313 - - - 0% 40916 Reimbursement from Other Agency 941 4,632 6,000 2,000 - -100% 80723 Transfer From Other Funds - 127,006 - - - 0% 80400 Sale of Capital Assets - 548 - - - 0% TOTAL 63,780 227,824 105,839 145,572 - -100%

40875 Grant - Federal 472,629 72,000 155,077 130,722 37,500 -76% TOTAL 472,629 72,000 155,077 130,722 37,500 -76% CAL HOME GRANT - (F264)
40246 GASB 31 Adjustment - - - - - 0% 40873 Grant-State - - 720,000 720,000 - -100% TOTAL - - 720,000 720,000 - -100% TDA ARTICLE 3 (BIKE TRAIL) - (F272)
40224 Investment Earnings - Pooled Cash - - - - - 0% 40872 Grant - SCAG SB821 Funds 99,712 - 163,820 163,820 121,539 -26% 80864 Transfer from Measure R - - - - - 0% TOTAL 99,712 - 163,820 163,820 121,539 -26% 40224 Investment Earnings - Pooled Cash 9,328 9,836 12,737 12,737 13,165 3% 40246 GASB 31 Adjustment - - - - - 0% 40873 Grant - State 382,620 432,084 892,827 369,184 - -100% TOTAL 391,949 441,919 905,564 381,921 13,165 -99% SUPPLEMENTAL LAW ENFORCEMENT SVCS - (F281)
DOMPREP/HOMELAND SECURITY - (F263)
11 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud

40873 Grant - State 1,372,707 1,847,513 - - - 0% 80881 Trnsf frm American Rescue Plan - - - - - 0% TOTAL 1,372,707 1,847,513 - - - 0% TOTAL - ALL SPECIAL REVENUE 51,754,668 54,986,513 107,694,781 60,551,331 95,876,683 -11%

DEBT SERVICE FUNDS
CITY DEBT SERVICE - (F320) 0%
40221 Investment Earnings-Fiscal Agent 12,804 24,674 19,000 - - -100% 40224 Investment Earnings-Pooled Cash 970 1,629 3,575 3,575 - -100% 40893 Assessments - - - - - 0% 40910 Project/Program Revenue 438,286 291,587 292,591 292,591 290,898 -1% 80500 Bond/Note Premium - - - - - 0% 80701 Transfer from General Fund 4,314,524 4,317,526 4,318,053 4,318,051 4,319,766 0% 80702 Transfer from Water 600,000 600,000 600,000 600,000 600,000 0% 80721 Transfer from Capital Outlay - - - - - 0% 80725 Transfer from Sewer 417,000 417,000 417,000 417,000 417,000 0% 80882 Transfer from Ser BJ ISF 13,271,103 13,559,270 13,557,113 13,557,113 13,556,663 0% 80480 Bond Proceeds - - - - - 0% TOTAL 19,054,686 19,211,686 19,207,332 19,188,330 19,184,327 0% TOTAL - ALL DEBT SERVICE FUNDS 19,054,686 19,211,686 19,207,332 19,188,330 19,184,327 0%

CAPITAL PROJECT FUNDS
CAPITAL OUTLAY FUND - (F418)
40145 Business Lic Fee SB1186 33,082 4 - - - 0% 40224 Investment Earnings-Pooled Cash 21,420 43,870 30,204 30,204 56,891 88% 40380 All Other Revenues 53,566 53,751 - - - 0% 40425 Park Dwelling Tax 204,525 184,950 - - - 0% 40356 Special Public Open Space Fee - 599,126 - - - 0% 40225 Bad Debt Collected - - - - - 0% 40915 Project Reimburse for CIP - 1,400 - - - 0% 80400 Sale of Capital Assets 16,320 12,317 - - - 0% 80875 Trans from Ser BG - 905 - - - 0% 80702 Transfer from Water - - - - - 0% 80722 Transfer from Refuse 284,744 820,053 - - - 0% 80723 Transfer from Other Fund - 11,504 - - - 0% 80725 Transfer from Sewer - - - - - 0% TOTAL 613,656 1,727,880 30,204 30,204 56,891 88% SERIES AG CAPITAL IMPROVEMENT - (F421)
80708 Transfer from Measure W - 127,821 - - - 0% 80875 Trans from Ser BG - 2,844 - - - 0% 80771 Transfer from Series BC 4,711 65,648 - - - 0% TOTAL 4,711 196,313 - - - 0% POMONA OATH INITIATIVE - (F291)
12 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud SERIES BC CAPITAL PROJECT FUND - (F423)
40221 Investment Earnings-F.A. 3,485 4,803 - - - 0% TOTAL 3,485 4,803 - - - 0% CIP FUND - (F428)
40246 GASB 31 Adjustment - - - - - 0% 40845 Donations - 5,148 - - - 0% 40878 Grant-County - - 130,000 - - -100% 40873 Grant-State 157,892 6,803,390 2,065,850 - - -100% 40875 Grant-Federal 1,616,975 2,164,751 10,621,872 - - -100% 40876 Grant-State 310,326 231,053 - - - 0% 40906 Measure A Revenue - 596,934 632,430 - - -100% 40915 Project Reimbursement 16,970 15,050 594,236 - - -100% 80482 Loan Proceeds (1,029,831) (247,401) - - - 0% 80698 Transfer from SB1-RMRA 2,782,147 2,701,428 3,478,422 - 3,694,604 6% 80700 Transfer from State Gas Tax 47,033 66,557 (40,921) - - -100% 80701 Transfer from General Fund 5,510,000 3,763,440 3,702,450 - - -100% 80702 Transfer from Water 154,732 123,773 280,000 - 1,000,000 257% 80708 Transfer from Measure W 753,663 536,900 2,188,820 - 700,000 -68% 80721 Transfer from Capital Outlay 140,321 104,618 95,538 - 32,000 -67% 80723 Transfer from Other Funds 7,814 1,140,280 1,435,151 - 192,037 -87% 80725 Transfer from Sewer 28,438 128,212 120,000 - - -100% 80727 Transfer from Low Mod 178,102 518,938 (22,631) - - -100% 80729 Transfer from CDBG 1,057,275 1,179,206 648,559 - - -100% 80736 Transfer from Prop C 717,258 4,196,862 3,390,177 - 2,290,781 -32% 80738 Transfer from RDA Series AD 1,099 2,100 - - - 0% 80741 Transfer from Series AH - 2,628 - - - 0% 80754 Transfer from Series AX 450,672 445,561 954,831 - 789,723 -17% 80761 Transfer from Prop A 58,623 340,834 (137,884) - - -100% 80852 Transfer from Series AW - - 137,998 - 187,409 36% 80861 Transfer from Series AW - 17,762 174,298 - 78,402 -55% 80864 Transfer from Measure R 322,138 744,457 459,074 - 778,573 70% 80879 Transfer from VPD - 40,009 - - - 0% 80747 Transfer from Series AQ - - 3,327,690 - - -100% 80872 Transfer from TDA (SB821) 9,712 - 73,820 - 95,087 29% 80744 Transfer from HOME - - 1,785,920 - - -100% 80769 Transfer from Series AL/AM - - 3,604 - - -100% 80875 Transfer from Series BG - 267 29,439 - 20,650 -30% 80878 Transfer from Measure M 626,270 1,051,683 1,275,501 - 1,189,309 -7% 80705 Transfer from Public Art Fee - - 150,000 - - -100% 80883 Transfer from Devel Impact Fee - 114,105 1,094,792 - 673,742 -38% 80884 Transfer from Refuse Admin - - 750,000 - 750,000 0% 80885 Transfer from Cannabis - 6,500 - - - 0% 80881 Trnsf frm American Rescue Plan 3,886,120 2,186,319 12,067,985 - - -100% TOTAL 17,803,750 28,981,366 51,467,021 - 12,472,317 -76% 13 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud PERMIT SYSTEM IMPROVEMENT/UPGRADE - (F431)
40246 GASB 31 Adjustment - - - - - 0% 40117 Permit System Impr/Upgrade Fee 19,763 22,858 20,000 22,578 21,500 8% TOTAL 19,763 22,858 20,000 22,578 21,500 8% FEE ANALYSIS RATE REVIEW - (F432)
40224 Investment Earnings - Pooled Cash - - - - - 0% 40118 Fee Analysis Rate Review 6,747 8,740 - 5,108 1,500 0% TOTAL 6,747 8,740 - 5,108 1,500 0% EQUIPMENT REPLACEMENT - (F434)
40224 Investment Earnings-Pooled Cashed - - - - - 0% 80701 Transfer From General Fund - - 200,000 200,000 - -100% 40246 GASB 31 Adjustment - - - - - 0% 80723 Transfer from Other Funds 200,000 1,294,125 505,896 - - -100% TOTAL 200,000 1,294,125 705,896 200,000 - -100% 2017 SERIES BG PROJECT - (F435)
40221 Investment Earnings-Pooled Cashed 14,394 23,531 - - - 0% 80495 Bond Reimbursement - - - - - 0% TOTAL 14,394 23,531 - - - 0% WORK ORDER SYSTEM IMPROVEMENT / UPGRADE - (436)
80752 Transfer from Series AU - - - - - 0% 40224 Investment Earnings - Pooled Cash - - - - - 0% 40353 Work Order System Fee 5,155 6,832 - 3,793 - 0% TOTAL 5,155 6,832 - 3,793 - 0% PARKS & REC IMPROVEMENT - (437)
40425 Park Dwelling Fee 2,196,259 733,739 - - - 0% TOTAL 2,196,259 733,739 - - - 0% ROAD & HIGHWAYS FEES - (438)
40102 Road/Hiway Improvement Fee 15,465 33,205 - 8,291 - 0% 0%
TOTAL 15,465 33,205 - 8,291 - 0% TRAFFIC SIGNAL & CONTROL FEE - (439)
40101 Traffic Sig/Control Device Fee 15,465 33,205 - 8,291 - 0% 0%
TOTAL 15,465 33,205 - 8,291 - 0% PUBLIC SAFETY IMPROVEMENT FEE - (443)
40103 Public Safety Improvement Fee 209,737 243,184 - 22,000 - 0% TOTAL 209,737 243,184 - 22,000 - 0% TOTAL - ALL CAPITAL PROJECTS FUNDS 21,108,587 33,309,780 52,223,121 300,265 12,552,208 -76% 14 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud

ENTERPRISE FUNDS
WATER Operations - (F571/574 - rollup = 510)
40177 Reimbursable Services 180,617 219,192 180,000 205,000 180,000 0% 40221 Investment Earnings-Fiscal Agent 168,020 282,619 - 160,405 - 0% 40035 Principal 981,860 1,121,434 2,416,104 1,121,435 2,416,104 0% 40036 Interest 97,381 135,307 810,000 114,569 810,000 0% 40224 Investment Earnings-Pooled Cash 814,560 1,306,409 1,415,456 1,415,456 1,983,440 40% 40201 Metered Sales-General 37,439,293 41,716,146 39,738,359 42,790,394 43,935,850 11% 40202 Reclaimed Water Sales 963,098 1,089,477 1,323,416 1,323,416 1,323,416 0% 40207 Water Service Fees 554,314 743,020 150,000 621,729 400,000 167% 40400 Sale of Non Capital Items - - - - - 0% 40166 Fire Testing Fee 32,440 51,249 30,000 30,000 30,000 0% 40341 Storm Drain Fees 4,893 90,577 - - - 0% 40671 Comm/Industrial Inspection Fees 80,992 93,054 106,000 81,000 106,000 0% 40672 Construction Inspection Fees 10,043 12,819 30,000 11,000 30,000 0% 40050 Plan Check Fee 12,428 14,200 20,000 15,000 20,000 0% 40690 Administrative Program Fees 62,679 64,908 61,428 61,428 61,428 0% 40225 Bad Debt Collected 16,637 29,513 20,000 35,481 20,000 0% 40228 Connection Fees 1,256,912 912,268 460,000 300,000 460,000 0% 40246 GASB 31 Adjustment (180,037) 876,612 - - - 0% 42330 Restitution/Settlement - 15,613,292 - - - 0% 40380 All Other Revenues 234,516 78,622 63,000 87,795 - -100% 40424 Damage to City Property 4,126 8,106 - - - 0% 40842 Ins Recovery (Damg/Dest Eq) 26,686 34,334 - 3,207 - 0% 40846 Recycling Revenue 20,547 19,499 20,000 24,769 20,000 0% 40875 Grant Revenue - Federal - - - - - 0% 40910 Project/Program Revenue 625,498 602,540 660,602 693,028 660,602 0% 80400 Sale of Capital Assets 4,990 (206,826) - - - 0% 80508 Contributed Capital - 76,959 - - - 0% 80699 Transfer from Gas Tax 231,135 231,135 231,135 231,135 231,135 0% 80702 Transfer from Water 5,361,336 5,252,888 5,504,180 5,504,180 5,471,748 -1% 80725 Transfer from Sewer 107,006 67,117 161,605 161,205 149,000 -8% 80874 Transfer from Series BE/BF 18,752 25,967 - 10,631 - 0% 80882 Transfer from Series BJ 1,031,397 1,031,410 1,031,246 1,031,246 1,031,212 0% TOTAL 50,162,120 71,593,850 54,432,531 56,033,509 59,339,935 9% 15 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud WATER Capital Projects - (F520)
40202 Reclaimed Water Sales - - - - - 0% 40221 Investment Earnings-Fiscal Agent 18,752 25,967 - - - 0% 80701 Transfer from General Fund - - 50,000 - - -100% 80702 Transfer from Water 11,006,143 15,436,029 7,287,500 - 6,000,000 -18% 80725 Transfer from Sewer - 1,000,000 987,500 - 575,000 -42% 80873 Transfer from Series BB/BD - - - - - 0% 80874 Transfer from Series BE/BF 5,837 171,010 - - - 0% TOTAL 11,030,732 16,633,005 8,325,000 - 6,575,000 -21% ALL WATER FUNDS 61,192,852 88,226,855 62,757,531 56,033,509 65,914,935 5% SEWER Operations - (F550)
40221 Investment Earnings-Fiscal Agent 71,031 116,902 - 67,247 - 0% 40224 Investment Earnings-Pooled Cash 295,470 596,799 592,686 592,686 693,147 17% 40225 Bad Debt Collected 1,372 2,642 900 1,500 900 0% 40228 Sewer Connection Fees 140,617 308,087 80,000 56,197 200,000 150% 40246 GASB 31 Adjustment (143,253) 314,717 - 106,916 - 0% 40380 All Other Revenues 29,460 32,665 29,580 29,580 - -100% 40465 Sewer Maintenance 7,227,534 7,359,813 7,320,405 7,208,649 7,320,405 0% 40875 Grant-Federal - - - - - 0% 80400 Sale of Capital Assets - 25,388 - - - 0% 80725 Transfer from Sewer 727,275 723,586 726,058 726,058 717,883 -1% 80765 Transfer from Series BA - - - - - 0% 80873 Transfer from BB/BD 323 519 - 519 - 0% 80881 Trnsf frm American Rescue Plan - - - - - 0% 80882 Transfer from Series BJ 114,972 114,973 114,955 114,955 114,951 0% TOTAL 8,464,802 9,596,090 8,864,584 8,904,307 9,047,286 2% SEWER Capital Projects - (F540)
40221 Investment Earnings-Fiscal Agent 5,852 8,653 - 4,762 - 0% 80749 Transfer from Series AN 3,492 - - - - 0% 80725 Transfer from Sewer 5,295 27,434 400,000 - 1,750,000 338% 80771 Transfer from Series BC 32 4,103 - - 41,460 0% 80873 Transfer from BB/BD - - - - 10,459 0% 80877 Transfer from BH 16,489 - - - 118,863 0% TOTAL 31,160 40,191 400,000 4,762 1,920,782 380% ALL SEWER FUNDS 8,495,961 9,636,281 9,264,584 8,909,069 10,968,068 18% 16 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud POMONA CHOICE ENERGY AUTHORITY - (F551)
40224 Investment Earnings - Pooled Cash 22,711 16,480 20,561 20,561 - -100% 40246 GASB 31 Adjustment - - - - - 0% 40201 Metered Sales - General - - 62,003,281 59,197,464 62,003,281 0% 40380 All Other Revenues - 7,428 - 2,154 - 0% 40036 Interest - 193,539 - 513,892 - 0% 40225 Bad Debt Collected - - - 3,177 - 0% 40708 Demand Other - - - 64 - 0% 40701 Choice 100 Commercial 863 885 - - - 0% 40702 Choice 100 Residential 1,152 1,274 - - - 0% 40703 Choice 100 Agr/Street 46 54 - - - 0% 40704 General Commercial 18,680,666 18,514,706 - - - 0% 40705 General Residential 26,133,253 32,887,565 - - - 0% 40706 General Other 272,262 1,333,288 - - - 0% 40707 Demand Commercial 3,777,463 4,499,312 - - - 0% TOTAL 48,888,416 57,454,532 62,023,842 59,737,312 62,003,281 0% REFUSE OPERATIONS - (F582)
40224 Investment Earnings - Pooled Cash 111,780 (37,883) - - - 0% 40225 Bad Debt Collected 5,229 4,976 - 1,073 - 0% 40246 GASB 31 Adjustment (60,291) 128,098 - 48,892 - 0% 40440 Refuse Charges 9,928,171 255,555 - 202 - 0% 40404 Sale of Land/Property 1,150,000 12,223 - - - 0% 40480 Refuse Container Rental Fees 271,838 6,667 - - - 0% 40481 Vehicle/Container Replacement Fee 309,101 7,982 - 8 - 0% 40482 Special Pickup Fees 3,025 - - - - 0% 40846 Recycling Revenues 100,361 - - - - 0% 40873 Grant - State 30,348 - - - - 0% 40842 Ins Recovery - 703 - - - 0% 80882 Transfer from Series BJ 287,987 - - - - 0% TOTAL 12,137,550 378,321 - 50,175 - 0% FRANCHISE FEE FUNDED PROGRAMS - (F587)
40246 GASB 31 Adjustment - - - - - 0% 40200 Franchise Fees - General 648,169 23,754 - - - 0% 40203 Franchise Fees - Refuse Haulers 412,722 469 - - - 0% 40225 Bad Debt Collected - - - - - 0% 40239 AB939 Compliance/Tonnage Fee 34,394 174 - - - 0% 40380 All Other Revenues 210 - - - - 0% 40873 Grant-State 188,169 - - - - 0% 80723 Transfer From Other Funds - - - - - 0% TOTAL 1,283,664 24,397 - - - 0% TOTAL - ALL ENTERPRISE FUNDS 131,998,443 155,720,386 134,045,957 124,730,065 138,886,284 4% 17 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud

INTERNAL SERVICE FUNDS
SELF INSURANCE - (F668/671/672/673 - rollup = 660) 40224 Investment Earnings-Pooled Cash 338,818 617,905 604,798 604,798 658,825 9% 40246 GASB 31 Adjustment (56,478) 173,454 - - - 0% 40840 In-Lieu Premium 5,006,429 5,805,804 5,880,000 5,830,000 6,030,000 3% 40842 Insurance Recovery 2,064,405 1,678,224 - 2,300,000 - 0% 80881 Trnsf frm American Rescue Plan - - - - - 0% 80882 Transfer from Series BJ 60,835 60,835 60,826 60,826 60,824 0% 80701 Transfer from General Fund - - - - - 0% TOTAL 7,414,009 8,336,222 6,545,624 8,795,624 6,749,649 3% EQUIPMENT MAINTENANCE - (F669)
40330 Sale of Service 4,711,511 4,033,718 4,325,870 4,325,870 4,179,633 -3% 40246 GASB 31 Adjustment - - - - - 0% 40337 Sale of Service - Internal 69,452 89,448 75,751 75,751 89,079 18% 40380 All Other Revenues 612 1,638 - 1,163 - 0% 40846 Recycling Revenues 1,079 431 - 599 - 0% 80701 Transfer From General Fund 197,047 - - - - 0% 80881 Trnsf frm American Rescue Plan - - - - - 0% 80882 Transfer from Series BJ 192,550 192,552 192,522 192,522 192,515 0% 80400 Sale of Capital Assets - - - - - 0% 80723 Transfer From Other Funds - - 255,744 - - -100% TOTAL 5,172,251 4,317,787 4,849,887 4,595,905 4,461,227 -8% INFORMATION TECHNOLOGY - (F675)
80881 Trnsf frm American Rescue Plan - - - - - 0% 80882 Transfer from Series BJ 128,925 128,926 128,906 128,906 128,902 0% 80701 Transfer From General Fund 231,876 - - - - 0% 40246 GASB 31 Adjustment - - - - - 0% TOTAL 360,801 128,926 128,906 128,906 128,902 0% PRINTING AND MAIL SERVICES - (F676)
80701 Transfer From General Fund 60,131 - - - - 0% TOTAL 60,131 - - - - 0% TOTAL - ALL INTERNAL SVC FUNDS 13,007,192 12,782,936 11,524,417 13,520,435 11,339,778 -2% TOTAL - ALL CITY FUNDS 394,317,565 436,789,702 486,947,901 377,860,262 440,982,622 -9%

POMONA HOUSING AUTHORITY
HOUSING AUTHORITY ADMIN - (F249)
40190 Rentals 122,650 117,060 120,000 120,000 100,000 -17% 40224 Investment Earnings-Pooled Cash 4,213 16,660 15,994 15,994 15,438 -3% 40246 GASB 31 Adjustment (404) 3,163 - - - 0% 40380 All Other Revenues - 102,955 100,000 100,000 100,000 0% 80400 Sale of Capital Assets 1,594,821 - - - - 0% TOTAL 1,721,280 239,838 235,994 235,994 215,438 -9% 18 % Chg
Object 2022-23 2023-24 2024-25 2024-25 2025-26 Fr Prior Code Description Actual Actual Budget Year End Est Proposed Yr Bud LOW/MOD HOUSING ASSET - (F131)
40021 Lease-Wireless Comm Equip 3,616 3,743 3,350 3,350 3,350 0% 40035 Principal 82,018 110,166 100,000 100,000 100,000 0% 40036 Interest on Loans 40,887 49,075 45,000 72,009 45,000 0% 40190 Rentals 190,746 203,900 150,000 150,000 150,000 0% 40224 Investment Earnings-Pooled Cash 43,570 70,920 72,810 72,810 89,467 23% 40242 Equity Earned - 96,813 50,000 50,000 50,000 0% 40246 GASB 31 Adjustment (6,469) 60,559 - - - 0% 40485 Loans Repaid 134,269 4,914,665 90,000 90,000 90,000 0% 40380 All Other Revenues 1,772 2,665 3,000 3,000 3,000 0% 80727 Transfer From Low Mod - 600 - - - 0% 80723 Transfer From Other Funds - - 22,631 - - -100% 80869 Transfer from RDA Successor Ag - - - - - 0% TOTAL 490,409 5,513,106 536,791 541,169 530,817 -1% LOW/MOD SER AQ - (F247)
40246 GASB 31 Adjustment - (30,294) - - - 0% 80723 Transfer From Other Funds - 4,843,224 - - - 0% 40224 Investment Earnings-Pooled Csh - 99,554 - - - 0% TOTAL - 4,912,484 - - - 0% HUD - VOUCHER - (F205)
40224 Investment Earnings-Pooled Cash 24,856 42,940 45,676 45,676 39,580 -13% 40380 Other Revenue 77,500 - - - - 0% 40568 Section 8 Admin Fees-Pass-on 47,270 106,645 63,929 63,929 48,339 -24% 40579 Housing Assist Pymts - Portability 596,731 619,428 920,285 920,285 836,761 -9% 40850 Grants HUD 16,076,961 18,372,810 20,172,162 20,172,162 20,882,944 4% 40853 Grant-HUD Admin 1,753,376 1,988,401 2,007,127 2,006,499 1,893,082 -6% 40590 Fraud Recovery 11,205 5,838 1,222 1,222 1,162 -5% 40591 Fraud Recovery Admin 11,205 5,838 995 995 970 -3% 40395 FSS Forfeitures - - - - - 0% TOTAL 18,599,103 21,141,900 23,211,396 23,210,768 23,702,838 2% PSH (SHELTER PLUS CARE) - (F218)
40849 Soft Match-Grants - - 574,999 574,999 574,999 0% 40850 Grant HUD 1,736,703 1,867,086 2,299,993 2,299,993 2,299,993 0% TOTAL 1,736,703 1,867,086 2,874,992 2,874,992 2,874,992 0% 22,547,496 33,674,414 26,859,173 26,862,923 27,324,085 2% TOTAL REVENUES - ALL FUNDS 416,865,061 470,464,115 513,807,074 404,723,185 468,306,707 -9%

TOTAL - HOUSING AUTHORITY
19 This Page Intentionally Left Blank

Authorized Authorized Authorized Amended Proposed
Department 21-22 22-23 23-24 24-25 25-26 GF Other
Mayor & City Council 7 7 7 7 7 7.00 - Administration 6 8 11 11 10 6.45 3.55 City Clerk 4 4 6 6 6 6.00 - City Treasurer 1 1 1 - - - - Human Resources 9 11 12 13 13 7.00 6.00 Finance 33 33 30 31 31 14.81 16.19 Innovation and Technology 7 7 11 12 12 - 12.00 Police 284 284 287 285 285 281.10 3.90 Neighborhood Services 38 44 36 34 34 2.35 31.65 Community Services - - 19 21 21 16.68 4.32 Development Services 23 35 38 39 40 36.90 3.10 Public Works 103 109 90 94 94 34.25 59.75 Water Resources 80 84 87 90 91 0.00 91.00 Library 3 3 6 6 6 5.55 - Total Benefitted Staffing 597.80 630.20 640.55 648.55 649.55 418.09 231.46 25-26
Funding
Leg Services
4%
Support
Services
15%
Police
44%
Neighborhood
Services
5%
Public Works
14%Water
Resources
14%
Library
1%
Community
Services
3%
549
559
572 578
598
630
641 649 650
2018 2019 2020 2021 2022 2023 2024 2025 2026
1 City of Pomona 2025-26 Proposed Budget
Fiscal
Year 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 - Reclassify 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 1 Solid Waste Supervisor Public Works (2.00) Solid Waste Transition Less 2 Heavy Equipment Mechanics Public Works (1.00) Solid Waste Transition Less 1 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 - Reclassify Development Services Director to Assistant City Manager Administration 1.00 Add 1 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 1 Public Information Specialist I/II City Clerk - Reclassify Legal Administrative Assistant to Records Management Specialist Community Services 1.00 Add 1 Administrative Assistant Community Services 16.00 Move 16 Positions from Neighborhood Services Community Services 1.00 Add 1 Recreation Supervisor Development Services 1.00 Add 1 Deputy Development Services Director Development Services 1.00 Add 1 Development Services Director Development Services 1.00 Add 1 Management Analyst 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 2025-26 Proposed Budget
Fiscal
Year Department Details

Authorized Staffing Change Reconciliation
FTE Net
Change
Human Resources - Reclassify Admin Assistant I/II/III to Senior Administrative Assistant Information Technology 1.00 Add 1 Administrative Assistant Information Technology - Reclassify 1 Senior Systems Analyst to Senior Business System Analyst Neighborhood Services (16.00) Move 16 Positions to Community Services Neighborhood Services 1.00 Add 1 Immigration Research Coordinator Neighborhood Services 1.00 Add 1 Administrative Assistant Police 2.00 Add 2 CalVIP Officers
Police 1.00 Add 1 CalVIP Sergeant
Water Resources - Reclassify One Program Assistant to Management Analyst City Treasurer (1.00) Delete City Treasurer
Community Services 1.00 Add 1 Facilities Custodian Community Services 1.00 Add 1 Recreation Coordinator - Special Events Development Services 1.00 Add 1 Senior Planner
Finance 1.00 Add 1 Customer Service Specialist I
Finance - Reclassify Accounting Manager to Payroll Supervisor Human Resources 1.00 Add 1 Risk Management Claims Analyst Innovation and Technology 1.00 Add 1 Senior Information Technology Manager Innovation and Technology - Reclassify Management Analyst to Senior Management Analyst Neighborhood Services (2.00) Delete 2 Housing Inspectors Police (2.00) Delete 2 Police Officers (CalVIP Grant) Public Works 1.00 Add 1 Facilities Custodian (City Hall and Library Facilities) Public Works - Reclassify Solid Waste Supervisor to Management Analyst Public Works 1.00 Add 1 Senior Civil Engineer
Public Works 2.00 Add 2 Public Services Maintenance Workers Water Resources 1.00 Add 1 Senior Water Resources Engineer Water Resources 1.00 Add 1 Water Utility Crew Leader Water Resources 1.00 Add 1 Water Utility Worker I
Amended Staffing Levels at 02-24-25
Administration (1.00) Delete 1 Assistant City Manager Administration (Publ Wrk) - Reclassify 1 Senior Project Manager to Management Analyst (move to Public Works) Community Services - Reclassify 1 Management Analyst to Senior Management Analyst Development Services - Reclassify 1 Management Analyst to AIPP Programs Manager Development Services 1.00 Add 1 Senior Plans Examiner Development Services - Reclassify 1 Building & Safety Coordinator to Building & Safety Supervisor Water Resources - Reclassify 1 Stormwater Maintenance Worker to Stormwater Maint Crew Lead Water Resources 1.00 Add 1 Utility System Technician

25-26 Proposed Staffing
25-26 Proposed Staffing 649.55
24-25 Authorized Staffing
24-25 Amended Staffing 648.55
23-24 Authorized Staffing 640.55
3 City of Pomona 2025-26 Proposed Budget
Authorized Authorized Authorized Amended
Position Title 21-22 22-23 23-24 24-25 Min $ Max $

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

ADMINISTRATION
City Manager 1 1 1 1 339,250 339,250 Assistant City Manager - - 2 2 202,342 271,159 Assistant to the City Manager 1 1 110,386 147,923 Economic Development Director - - 1 1 163,864 219,594 Deputy City Manager 2 2 - - Executive Assistant - 2 2 2 6,664 8,102 Public Information Specialist I/II 1 1 5,469 8,102 Senior Administrative Assistant 2 - - - Senior Project Manager 1 1 1 1 9,650 11,730 Violence Prevention Manager - 1 1 1 10,656 12,953 Violence Prevention Senior Analyst 1 1 1 7,919 9,630 Total - ADMINISTRATION 6 8 11 11

CITY CLERK
Administrative Assistant I/II/III - - 1 1 3,968 5,877 Assistant City Clerk - 1 1 1 7,541 9,167 City Clerk 1 1 1 1 120,425 215,678 Deputy City Clerk I/II 2 1 1 1 4,834 6,649 Administrative Clerk 1 1 1 1 3,779 4,590 Records Management Specialist - - 1 1 4,834 5,877 Total - CITY CLERK 4 4 6 6

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

HUMAN RESOURCES
Human Resources Assistant I/II 1 2 2 2 4,380 5,877 Human Resources Manager 1 1 1 1 11,190 13,607 Human Resources/Risk Management Director 1 1 1 1 172,157 230,709 Human Resources Analyst I/II 2 3 4 4 5,888 8,722 Legal Administrative Assistant 1 1 - - Risk Manager 1 1 1 1 11,190 13,607 Risk Management Claims Analyst - - - 1 7,172 8,722 Safety and Emergency Preparedness Officer 1 1 1 1 8,323 10,113 Senior Administrative Assistant - - 1 1 5,469 6,649 Senior Human Resources Analyst 1 1 1 1 8,323 10,113 Total - HUMAN RESOURCES 9 11 12 13

FINANCE
Accounting Technician I/II 2 2 2 2 3,869 5,195 Authorized Staffing - Citywide
Monthly Salaries
4 City of Pomona 2025-26 Proposed Budget
Authorized Authorized Authorized Amended
Position Title 21-22 22-23 23-24 24-25 Min $ Max $
Authorized Staffing - Citywide
Monthly Salaries
Accounting Manager 1 1 1 -
Accounting Supervisor 1 1 1 1 9,189 11,166
Budget Officer 1 1 1 1 8,745 10,632
Buyer 1 1 1 1 6,037 7,337
Customer Service Specialist I/II 8 8 5 6 4,065 5,456 Deputy Finance Director 1 1 1 1 12,357 15,020
Finance Director/City Treasurer 1 1 1 1 190,030 254,662 Payroll Coordinator 2 2 2 2 4,957 6,024
Payroll Supervisor - - - 1 9,189 11,166
Principal Accountant 2 2 2 2 8,323 10,113
Purchasing Manager 1 1 1 1 9,190 11,169
Revenue Operations Manager 1 1 1 1 9,190 11,169 Revenue Operations Supervisor 1 1 1 1 7,728 9,397 Senior Accountant 3 3 3 3 7,540 9,166
Senior Accounting Technician - - 1 1 4,957 6,024 Senior Administrative Assistant 1 1 1 1 5,469 6,649 Senior Customer Service Specialist 5 5 4 4 4,957 6,024 Senior Purchasing Technician 1 1 1 1 4,957 6,024 Total - FINANCE 33 33 30 31

INNOVATION & TECHNOLOGY
Administrative Assistant I/II/III 1 1 3,968 5,877 Database Administrator 1 1 1 1 9,190 11,169
Digital Experience Manager - 1 1 9,650 11,730
Innovation and Technology Director 1 1 1 1 172,157 230,709 Management Analyst - 1 - 6,664 8,102
Senior Business System Analyst - - 1 1 8,323 10,113 Senior Information Technology Manager - - - 1 12,355 15,017 Senior Management Analyst - - - 1 7,919 9,630 Senior Systems Analyst 2 2 2 2 7,540 9,166
Systems Technician 3 3 3 3 5,469 6,649
Total - INNOVATION & TECHNOLOGY 7 7 11 12
POLICE

NON-SWORN
Administrative Services Manager 1 1 1 1 8,744 10,628 Community Services Officer I/II 17 17 17 17 4,272 5,735 Crime Scene Investigator (Civilian) 2 2 2 2 6,664 8,102 Crime Analyst 2 2 2 2 6,664 8,102
Jail Supervisor 1 1 1 1 6,830 8,301
Jailer 15 15 15 15 4,957 6,024
Jail Manager 1 1 1 1 8,323 10,113
Management Analyst 1 1 1 1 6,664 8,102
Parking Enforcement Officer 4 4 4 4 3,869 4,703 Payroll Technician I/II 1 1 1 1 4,065 5,324
Police Building Facility Coordinator 1 1 1 1 6,664 8,102 5 City of Pomona 2025-26 Proposed Budget
Authorized Authorized Authorized Amended
Position Title 21-22 22-23 23-24 24-25 Min $ Max $
Authorized Staffing - Citywide
Monthly Salaries
Police Civilian Division Commander 1 1 1 1 12,357 15,020 Police Department Coordinator 2 2 2 2 5,469 6,649 Police Dispatch Manager 1 1 1 1 9,891 12,023 Police Dispatch Shift Supervisor 6 6 6 6 8,119 9,870 Police Dispatcher I/II 19 19 19 19 5,469 7,337 Police Division Coordinator I/II/III 4 4 4 4 3,968 5,877 Police Records Manager 1 1 1 1 8,323 10,113 Police Records Shift Supervisor 2 2 2 2 5,744 6,985 Police Records Specialist I/II 12 12 12 12 4,065 5,456 Property and Evidence Technician 2 2 2 2 4,716 5,735 Public Information Specialist I/II 1 1 - - Public Information Coordinator - - 1 1 7,728 9,397 Rangemaster 1 1 1 1 6,037 7,337 Senior Accounting Technician 1 1 1 1 4,957 6,024 Senior Communications Technician 2 2 2 2 7,355 8,940 Senior Crime Scene Investigator 1 1 1 1 7,355 8,940 Senior Jailer 4 4 4 4 5,744 6,985 Senior Parking Enforcement Officer 1 1 1 1 4,272 5,195 Senior Police Dispatcher 3 3 3 3 6,664 8,102 Senior Police Records Specialist 4 4 4 4 4,957 6,024 Senior Property and Evidence Technician 1 1 1 1 5,469 6,649 Subtotal - Police - Non Sworn 115 115 115 115 SWORN
Deputy Police Chief 1 1 1 1 185,441 243,450 Police Captain 2 2 2 2 14,716 17,973 Police Chief 1 1 1 1 234,397 337,672 Police Corporal 18 18 18 18 9,112 11,126 Police Investigator 23 23 23 23 9,276 11,326 Police Lieutenant 7 7 7 7 12,801 15,629 Police Officer 100 100 102 100 8,283 10,112 Police Sergeant 17 17 18 18 10,666 13,024 Subtotal - Police - Sworn 169 169 172 170 Total - POLICE 284 284 287 285

NEIGHBORHOOD SERVICES
Administrative Assistant I/II/III 1 3 2 2 3,968 5,877 Community Services Manager 1 1 - - Facilities Custodian 1 1 - - 3,688 4,476 Facilities Maintenance Technician 1 1 - - 5,469 6,649 Family Self Sufficiency Coordinator 1 1 1 1 7,919 9,630 Governmental & Community Affairs Manager 1 1 1 1 9,650 11,734 Homeless Programs Coordinator 1 1 1 1 7,919 9,630 Homeless Programs Supervisor 1 1 - - 8,744 10,628 Housing Analyst 3 3 3 3 6,664 8,102 Housing Authority Manager 1 1 1 1 10,656 12,953 Housing Grants Coordinator - 1 1 1 7,919 9,630 6 City of Pomona 2025-26 Proposed Budget
Authorized Authorized Authorized Amended
Position Title 21-22 22-23 23-24 24-25 Min $ Max $
Authorized Staffing - Citywide
Monthly Salaries
Housing Grants Supervisor 1 1 1 1 8,744 10,628 Housing Inspector I/II 2 2 4 2 5,607 7,522 Housing Loan Coordinator I/II 2 2 2 2 5,469 7,337 Housing Programs Supervisor - - 1 1 8,744 10,628 Housing Rehabilitation Specialist 2 2 2 2 6,507 7,903 Housing Services Manager 1 1 1 1 10,656 12,953 Housing Specialist I/II/III 4 4 4 4 4,834 7,710 Housing Stabilization Manager - - 1 1 10,656 12,953 Housing Stabilization Supervisor - - 1 1 8,744 10,628 Housing Technician I/II 3 3 3 3 4,492 6,024 Immigration Research Coordinator 1 1 7,919 9,630 Lead Facilities Custodian 1 1 - - 4,272 5,195 Management Analyst 2 3 1 1 6,664 8,102 Neighborhood Services Director 1 1 1 1 176,464 236,475 Neighborhood Services Asst Director Director - 1 1 1 155,966 209,010 Recreation Coordinator 5 6 - - 6,037 7,337 Recreation Supervisor 2 2 - - 7,355 8,940 Rent Stabilization Coordinator - 2 2 7,919 9,630 Total - NEIGHBORHOOD SVCS 38 44 36 34

COMMUNITY SERVICES
Administrative Assistant I/II/III - - 4 4 3,968 5,877 Community Services Manager - - 1 1 10,656 12,953 Facilities Custodian - - 1 2 3,688 4,476 Facilities Maintenance Technician - - 1 1 5,469 6,649 Lead Facilities Custodian - - 1 1 4,272 5,195 Management Analyst - - 2 2 6,664 8,102 Recreation Coordinator - - 6 7 5,469 6,649 Recreation Supervisor - - 3 3 7,355 8,940 Total -COMMUNITY SVCS - - 19 21

DEVELOPMENT SERVICES
Administrative Assistant I/II/III 2 3 3 3 3,968 5,877 AIPP Programs Manager - - - Assistant/Associate Planner 5 5 5 5 6,507 8,722 Building Official - 1 1 1 12,985 15,779 Building & Safety Coordinator - 1 1 1 6,188 7,522 Building & Safety Supervisor - - - Building Inspector I/II - 2 2 2 5,888 7,903 Building Permit Technician I/II - 3 3 3 4,834 6,481 Code Compliance Inspector 7 8 8 8 5,888 7,157 Code Compliance Manager 1 1 1 1 10,656 12,953 Code Compliance Supervisor 1 1 1 1 7,919 9,630 Deputy Building Official - 1 1 1 10,654 12,950 Deputy Development Services Director 1 1 13,636 16,581 Development Services Director 1 1 1 1 180,874 242,388 Management Analyst - 1 2 2 6,664 8,102 7 City of Pomona 2025-26 Proposed Budget
Authorized Authorized Authorized Amended
Position Title 21-22 22-23 23-24 24-25 Min $ Max $
Authorized Staffing - Citywide
Monthly Salaries
Planning Manager 1 1 1 1 12,357 15,020 Planning Technician 2 2 2 2 5,336 6,481 Plans Examiner - 1 1 1 7,919 9,630 Program Specialist 1 - - - 5,607 6,815 Senior Building Inspector - 1 1 1 7,540 9,166 Senior Planner 1 1 1 2 8,323 10,113 Senior Plans Examiner - - - Senior Planning Coordinator - 1 1 8,323 10,113 Supervising Planner 1 1 1 1 10,139 12,325 Total - DEVELOP SVCS 23 35 38 39

PUBLIC WORKS
Accounting Technician I/II 1 1 1 1 3,869 5,195 Administrative Assistant I/II/III 3 3 3 3 3,968 5,877 Administrative Clerk 1 1 1 1 3,779 4,590 Assistant/Associate/Associate Civil Engineer 5 7 7 7 7,919 11,730 Capital Facilities Engineer - 1 1 1 9,650 11,730 City Engineer 1 1 1 1 14,328 17,419 Engineering Technician 2 3 3 3 6,188 7,522 Equipment Mechanic 3 3 3 3 5,205 6,327 Facilities Custodian - - - 1 3,688 4,476 Facilities Maintenance Supervisor 1 1 1 1 7,919 9,630 Facilities Maintenance Technician 3 3 4 4 5,469 6,649 Fleet Services Manager 1 1 1 1 9,650 11,734 Fleet Services Supervisor 1 1 1 1 7,919 9,630 Graffiti Removal Worker 6 6 6 6 3,968 4,824 Heavy Equipment Mechanic 7 7 5 5 5,744 6,985 Lead Equipment Mechanic 1 1 1 1 6,664 8,102 Lead Facilities Maintenance Technician 2 2 3 3 6,342 7,710 Lead Graffiti Removal Worker 1 1 1 1 4,603 5,596 Lead Landscape Maintenance Technician 1 1 1 1 5,336 6,481 Lead Signal/Lighting Technician 1 1 1 1 6,664 8,102 Management Analyst 1 2 2 3 6,664 8,102 Paint and Sign Technician I / II 2 2 - - Parks and Facilities Manager 1 1 1 1 10,656 12,953 Parks and Landscape Supervisor 1 1 1 1 7,919 9,630 Principal Civil Engineer 1 1 1 1 12,355 15,017 Principal Traffic Engineer 1 1 1 1 12,355 15,017 Program Assistant 3 3 3 3 4,834 5,877 Public Services Crew Leader 5 5 5 5 5,336 6,481 Public Services Supervisor 1 1 1 1 7,919 9,630 Public Services Maintenance Worker I/II 13 13 15 17 4,169 5,596 Public Works Director 1 1 1 1 176,464 236,475 Public Works Fiscal and Project Manager 1 1 1 1 9,650 11,730 Public Works Inspector I/II 3 3 3 3 6,507 8,722 Senior Administrative Assistant 1 1 1 1 5,469 6,649 8 City of Pomona 2025-26 Proposed Budget
Authorized Authorized Authorized Amended
Position Title 21-22 22-23 23-24 24-25 Min $ Max $
Authorized Staffing - Citywide
Monthly Salaries
Senior Civil Engineer - - - 1 11,188 13,605 Senior Management Analyst 1 1 1 1 7,919 9,630 Senior Storekeeper 1 1 1 1 4,957 6,024 Signal/Lighting Technician I/II 3 4 4 4 5,469 7,337 Signal/Lighting Supervisor 1 1 1 1 7,919 9,630 Solid Waste Driver 18 18 - - Solid Waste Supervisor 2 2 1 - Streets and Solid Waste Services Manager 1 1 1 1 10,656 12,953 Total - PUBLIC WORKS 103 109 90 94

WATER RESOURCES
Environmental Compliance Supervisor 1 1 1 1 9,891 12,023 Lead Meter Technician 1 1 1 1 5,607 6,815 Management Analyst 1 1 2 2 6,664 8,102 Meter Technician 3 4 4 4 4,834 5,877 Program Assistant 4 4 3 3 4,834 5,877 Program Specialist 1 1 1 1 5,607 6,815 Principal Water Engineer 1 1 1 1 12,355 15,017 Public Services Maintenance Worker I/II 1 2 - - 4,169 5,596 Senior Administrative Assistant 1 1 1 1 5,469 6,649 Senior Management Analyst 1 1 1 1 7,919 9,630 Senior Storekeeper 1 1 1 1 4,957 6,024 Senior Utility System Technician 1 1 1 1 8,530 10,368 Senior Water Resources Engineer 2 2 2 3 11,188 13,605 Stormwater Maint Crew Lead - - - Stormwater Maintenance Worker I/II - - 4 4 4,169 5,596 Utility Assist/Assoc/Assoc Civil Engineer 1 1 1 1 7,919 11,730 Utility System Technician 2 2 2 2 7,728 9,397 Wastewater Collection Systems Crew Chief 1 1 1 1 8,530 10,368 Wastewater System Supervisor 1 1 1 1 9,891 12,023 Wastewater Maintenance Technician I/II/III 7 7 7 7 4,957 7,710 Water Distribution Supervisor 1 1 1 1 9,891 12,023 Water Conservation Specialist - 1 1 1 5,469 6,649 Water Facilities Worker I/II 2 2 2 2 4,169 5,596 Water Resources Director 1 1 1 1 176,464 236,475 Water Operations Crew Chief 5 5 5 5 8,530 10,368 Water Operations Manager 1 1 1 1 12,357 15,020 Water Production Supervisor - 1 1 1 9,891 12,023 Water Production & Treatment Operations Supervisor 1 - - - 10,656 12,953 Water Quality Control Technician I/II 2 2 2 2 6,188 8,301 Water Quality Crew Chief - - 1 1 8,530 10,368 Water Quality Supervisor - - 1 1 9,891 12,023 Water System Operator I/II/III 3 3 3 3 5,469 8,510 Water Treatment Supervisor - 1 1 1 9,891 12,023 Water Treatment Crew Chief - - 1 1 8,530 10,368 Water Treatment & Quality Crew Chief 2 2 - - 9 City of Pomona 2025-26 Proposed Budget
Authorized Authorized Authorized Amended
Position Title 21-22 22-23 23-24 24-25 Min $ Max $
Authorized Staffing - Citywide
Monthly Salaries
Water Treatment & Quality Supervisor 1 1 - - Water Treatment Plant Operator I/II/III 5 5 5 5 5,744 8,940 Water Utility Crew Leader 8 8 8 9 6,342 7,710 Water Utility Worker I/II 16 16 17 18 4,957 6,649 Welder/Fabricator 1 1 1 1 6,664 8,102 Total - WATER RESOURCES 80 84 87 90

LIBRARY
Library Manager 1 - - - Library Assistant I/II - - 1 1 4,380 5,324 Deputy Director of Library Services - 1 1 1 10,656 12,953 Library Supervisor 0.60 1.00 2.20 2.20 7,172 8,722 Senior Library Assistant 1.20 1.20 1.35 1.35 4,834 5,877 Total - LIBRARY 2.8 3.2 5.6 5.6 TOTAL - ALL BENEFITTED POSITIONS 597.80 630.20 640.55 648.55 10 Capital
Improvement
Program
City of Pomona
Fiscal Year 25-26

CIP PROJECT DEVELOPMENT

CAPITAL IMPROVEMENT PROGRAM

CIP DOCUMENT REVIEW ANDPRODUCTION
Acknowl edgement s
Arnold Dichosa Public Works Matt Pilarz Public Works Ron Chan Public Works Jorge D. Anaya Water Resources Laura Lara Water Resources Nichole Horton Water Resources Beth Senebandith Finance Stephanie Carbajal Public Works Shandy Dittman Public Works Damian Martinez Water Resources CIP Executive Team
Anita D. Scott City Manager Chief Michael Ellis Chief of Police Mark Gluba Assistant City Manager Andrew Mowbray Finance Director/Treasurer
Meg McWade Public Works Director Chris Diggs Water Resources Director Beverly Johnson Director, Neighborhood Svcs
Contents
Table of
Introduction and Overview
Description of Revenue Sources
CIP Accomplishments for Fiscal Year 2024-2025
Annual Needs Assessment
Schedule of Work Plan by Category
Schedule of New Appropriations by Category
Funding Sources of New CIP Appropriations
Summary by Category
Summary of Projects
1 4
9 10
11 12
13 14
15 Street Funded / Partially Funded / Unfunded
Traffic Funded / Partially Funded / Unfunded
Parks & Facilities Funded / Partially Funded / Unfunded Water Funded / Partially Funded / Unfunded
Sewer Funded / Partially Funded / Unfunded
Storm Drain Funded / Partially Funded / Unfunded
Miscellaneous Capital Projects Funded / Partially Funded / Unfunded

CAPITAL IMPROVEMENT PROJECTS
2025-26 through 2029-30
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City of Pomona 2025-26 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, 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 203 projects, totaling approximately $673.0 million, of which approximately $290.8 million is funded. The $290.8 million is comprised of $ 268.9 million of prior years’ appropriations, of which almost $ 161.6 million remains unspent, and a little over $ 21.9 million of proposed new funding. The approved prior funding for projects within this document reflects City Council approvals through April 21, 2025.

Streets – As proposed, the streets category consists of 3 funded, 22 partially funded, and 1 1 unfunded projects for a total of 3 6 projects with total cost estimates of $ 278.9 million. For FY 2025 -26, approximately $7.8 million of new funding is proposed for 2 new and 5 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 CIP Project Fund Reserves ( 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 7 funded, 16 partially funded, and 22 unfunded projects for a total of 45 projects with total cost estimates of approximately $79.9 million. Within this category for FY 2025-26, a little over $1.5 million of funding provided by Measure M, Measure R, SCAQMD and Traffic Signal and Road/Highway Development Impact Fee (DIF) funds is proposed for 3 new and 2 existing projects.

Parks and Facilities – As proposed, the parks and facilities category consists of 29 funded, 24 partially funded, and 16 unfunded projects for a total of 6 9 projects with total cost estimates of approximately $191.8 million. New funding of approximately $2.5 million from Bond Proceeds, CIP Project Fund Reserves (General Fund), PEG Fund, Public Safety Development Impact Fees (DIF) and Safe Clean Water Program (Measure W) Funds, is proposed for 3 new and 5 existing projects in this category for FY 2025-26.

Water – As proposed, the water category consists of 9 funded, 9 partially funded, and 2 unfunded projects with total cost estimates of almost $66.8 million. Funding of $ 7.6 million of Water and Sewer fund reserves for 6 new projects and 4 existing projects is proposed in this category for FY 2025-26.

City of Pomona 2025-26 Proposed Budget

2 Sewer – As proposed, the sewer category consists of 2 funded projects, 2 partially funded projects and 1 unfunded project, for a total of 5 projects with total cost estimates of approximately $10.6 million. Funding of $ 1.9 million of Bond Proceeds and S ewer fund reserves is proposed for 2 existing projects in this category for FY 2025-26.

Storm Drains – As proposed, the storm drains category consists of 2 funded, 5 partially funded and 16 unfunded projects for a total of 2 3 projects with total cost estimates of approximately $30.9 million. Funding of $400,000 of Safe Clean Water Program (Measure W) funds is proposed for 1 new project in this category for FY 2025-26.

Miscellaneous – As proposed, the miscellaneous category consists of 5 funded projects with total cost estimates of approximately $14.2 million. New funding of $ 200,000 provided by the CIP Project Fund Reserves (General Fund) is proposed for 1 existing project in this category for FY 2025-26.

The estimated cost for all projects sh own for future fiscal years (202 7 through 2030) is provided primarily for planning purposes and is not a commitment of funds. Appropriations and expenditure approval will be sought for these projects as funding becomes available.

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

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

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

City of Pomona 2025-26 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 2025-26 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 loans, 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 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
safety 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.

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.

CIP Project Fund Reserve (General Fund) –
Funds appropriated from the General Fund and
moved to Fund 428 to be accumulated for use
on capital projects but not yet appropriated to a
specific CIP project.

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
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.

City of Pomona 2025-26 Proposed Budget

5 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 grant
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; Fair Share; Park &
Recreation; Roads/Highways; Traffic Signal;
Public Safety Improvement , Storm Drain and
Art in Public Places Program Fee Funds ) – Fees
generated by development ap plications 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 properties 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.

HOME Grant - The HOME Investment
Partnerships Program (HOME) is allocated to
local public jurisdictions through HUD to create
affordable housing.

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.

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

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).

City of Pomona 2025-26 Proposed Budget

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

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

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

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

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.

PEG Fund – 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.

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

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

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

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.

City of Pomona 2025-26 Proposed Budget

7 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 across California and
puts more dollars toward transit and safety, and
congested trade and commute corridor
improvements.

Self-Insurance Fund - 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 program F673.

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

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

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

Refunded by Series BI in 2018.

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

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

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

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

Refunded with Series BC in 2016.

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

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

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

Series AQ Housing Bonds – Low/Mod - 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.

Series AW Bonds – Subordinate revenue bonds
issued by the Agency to provide funds to
finance certain improvements in the Agency's
City of Pomona 2025-26 Proposed Budget

8 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 2025-26 Proposed Budget

9 CIP ACCOMPLISHMENTS FOR FISCAL YEAR 2024-25
The following projects were closed or had substantial work performed on them during Fiscal Year 2024-25:

City of Pomona 2025-26 Proposed Budget

10 ANNUAL NEEDS ASSESSMENT

*Notes:

1. Gold Line Phase 2B1 construction inspection by City completion in 2025; however, Phase 2B2 to easterly neighboring Cities additional Design submittals starting review in 2025 with and subsequent construction inspection to continue in 2026 through 2030; and, City Gold Line CIP related construction work for betterments funding request is under review with Goldline Authority.

2. 2025-26 Work Plan relates to the Schedule of Work Plan on Page 11 and includes prior year unspent funding as estimated by the Public Works and Water Resources Departments

2025-26
Workplan*
% of
Annual
Need
Recommended
Annual Need
Total Need
Over Life of
Infrastructure
ADA Path of Travel (CDBG) 492,000 18% 2,681,258 131,563,200 Alleys 200,000 16% 1,233,303 29,732,475
Alleys (CDBG) - 0% 2,448,357 59,038,825 Median Re-Design - 0% 235,000 11,750,000 Major Pavement 4,775,210 42% 11,467,602 278,339,875 Pavement (including Utility
coordination) 6,891,000 47% 14,808,618 359,432,475 Sewer Lines 1,250,000 9% 13,195,815 842,286,060 Sidewalks 310,000 37% 839,697 62,977,275 Storm Drains 400,000 13% 3,200,000 25,412,708 Streetlights 611,500 30% 2,010,240 118,249,440 Streetlights (CDBG) 200,000 18% 1,087,581 63,354,240 Traffic Signals 3,000,000 208% 1,441,013 14,237,924 Water Lines 6,750,000 40% 17,022,907 1,086,568,560 Total 24,879,710 35% 71,671,391 3,082,943,057
Annual Needs Assessment
City of Pomona 2025-26 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 23-24) 5 Winter 2024-25 Spring 2025 ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 24-25) 6 Winter 2025-26 Spring 2026 Garey Ave Rehabilitation - Monterey to [phase1 limit] 11 Winter 2024-25 Spring 2025 Holt Avenue(East) Reconstruction 13 Winter 2024-25 Spring 2025 Holt Avenue (West) Reconstruction 14 Winter 2024-25 Spring 2025 Pomona Multi-Neighborhood Pedestrian and Bicycle Improvements (ATP C4) 16 Fall 2023 Spring 2024 Street Improvements & Walking Trail/Steps Rehabilitation 17 Fall 2024 Spring 2025 Street Preservation - Local (FY 24-25) SB-1 23 Spring 2025 Winter 2025-26 Street Preservation - Local (FY 25-26) SB-1 24 Winter 2025-26 Fall 2026 Street Rehabilitation- Districts 2 and 3 25 Fall 2025 Summer 2026 Traffic Traffic
Bike Path - San Jose Creek 8 Fall 2025 Spring 2026
Traffic Signal Improvement - McKinley Avenue and Canyon Way 5 Summer 2024 Summer 2025 Transit Improvement Program - Gold Line: First Last Mile Improvements 22 Winter 2025-26 Summer 2026 TSSP (Traffic Signal Synchronization Project - Valley/Holt) (LA County lead agency) 23 Spring 2024 Summer 2025 Parks & Facilities Projects Parks & Fac
252 E. 4th Street Major Rehabilitation 1 Summer 2024 Fall 2025 Civic Center Plaza - New Playground & Amenities 6 Summer 2024 Winter 2024-25 Community Garden 7 Summer 2024 Fall 2026
Downtown Parking Structures 33 Winter 2026-27 TBD
Hydration Stations Upgrades 14 Summer 2024 Fall 2026
Memorial Park Building Renovation and Rehab 39 Fall 2024 Summer 2025 MLK Jr. Park Skate Park/Lighting 37 Fall 2024 Spring 2025 Park Restroom Construction and Replacement 43 Summer 2024 Fall 2025 Pomona Library Facility Improvements 47 Fall 2024 Spring 2025 Pomona Transit Center ADA Improvements 48 Winter 2025-26 Fall 2025 Water Projects Water
AEP Upgrades for Advanced Contaminant Removal and WSS 4 Winter 2025 Summer 2026 Annual Water Main Replacements 10 Spring 2025 Fall 2026 Booster Stations Rehabilitation 15 Summer 2025 Winter 2026 Booster Station No. 1 Rehabilitation 5 Fall 2025 Spring 2026 Canon Waterline Rehabilitation 1 Winter 2025 Spring 2026 Electrical Improvements and Upgrades Phase I 11 Summer 2025 Spring 2026 Hydropneumatic Stations 11 & 12 8 Summer 2025 Spring 2026 Pedley Filtration Plant Upgrades 2 Summer 2024 Fall 2026 Reservoir 5 Water Treatment Plant 6 Fall 2025 Fall 2026 Reservoir Assessment and Rehabilitation Design 13 Winter 2024 Fall 2025 Water Facilities - Site Improvements & Upgrades 16 Spring 2025 Summer 2025 Water Facilities - WRD Building Site & Street Improvements 7 Fall 2025 Spring 2026 Water Mains - Ellen Place 9 Spring 2025 Fall 2025
Water and Sewer System Studies 14 Winter 2025 Summer 2026 Water Treatment - VOC Treatment Plant 17 Fall 2024 Spring 2025 Sewer Projects Sewer
Sewer Force Mains - Pumping Plants 1, 2, & 3 Design (2 & 3 Only) 3 Summer 2025 Winter 2026 Sewer Main Replacements - Design 1 Spring 2025 Summer 2025 Sewer Manhole Rehabilitation 2 Winter 2025 Spring 2026
Sewer Pipeline Replacement - Citywide (Phase IV) 4 Spring 2025 Fall 2025 Storm Drain Projects Storm Drains
DWF Diversions for TMDL Compliance 6 Summer 2025 Spring 2026 Fairplex Stormwater Capture 1 Fall 2023 Summer 2025
Flood Resilience Infrastructure 3 Spring 2023 Spring 2026 Multi-Benefit Stormwater Optimization & Infrastructure 4 Fall 2024 Summer 2025 Pedley Spreading Grounds - Pond Enhancements 5 Winter 2023 Fall 2025 Stormwater Lift Stations Rehabilitation 7 Fall 2023 Fall 2026 Misc. Projects Misc
City Lot Remediation 1 Ongoing Spring 2025
Financial Software Project 2 Fall 2025 Winter 2025-26
Technology - Work Order & Management System 3 Fall 2025 Summer 2026 Underground Storage Tanks - Work and Removal Plans 5 Summer 2025 Spring 2026 Project Status
City of Pomona 2025-26 Proposed Budget

12 SCHEDULE OF NEW APPROPRIATIONS BY CATEGORY

Proposed Funding
Project # Project Names Amount Pending Funding Source
Street Projects
68551 Safety Improvements - At-Grade Crossings 75,000 - Measure M Fund 67947 ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 24-25) 154,680 - Measure M Fund 67948 * ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 25-26) 200,000 - CIP Project Fund Reserve (General Fund)
67948 * ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 25-26) 150,000 - Measure M Fund 67948 * ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 25-26) 150,000 - Measure R Fund 67948 * ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 25-26) 95,087 - TDA Article 3 67948 * ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 25-26) - 950,000 CDBG Fund (allocation pending) 68573 Garey Avenue Rehabilitation - Aliso Street to Monterey Avenue 1,290,781 - Prop C Fund 71047 Holt Avenue (West) Reconstruction 1,000,000 - Prop C Fund 67930 Pomona Multi Neighborhood Ped/Bike Improvements 100,000 - Measure M Fund 67930 Pomona Multi Neighborhood Ped/Bike Improvements 100,000 - Measure R Fund 67949 * Street Improvements - Citywide (CDBG) (FY 25-26 to FY 27-28) - 1,400,000 CDBG Fund (allocation pending) 68598 * Street Preservation-Local Citywide (FY 25-26) 3,694,604 - SB1/RMRA Fund 68598 * Street Preservation-Local Citywide (FY 25-26) 750,000 - Vehicle Impact Fees Total New Streets Appropriations 7,760,152 2,350,000 Traffic Projects
58072 Bike Path - San Jose Creek 84,629 - Measure M Fund 58072 Bike Path - San Jose Creek 128,573 - Measure R Fund 68597 Pomona Emerging Transportation Technologies (PETT) 475,000 - Measure M Fund 68597 Pomona Emerging Transportation Technologies (PETT) 400,000 - Measure R Fund 68597 Pomona Emerging Transportation Technologies (PETT) 23,435 - Traffic Signal DIF Fees 68585 * Pomona Safe and Active - Bicycle & Pedestrian Safety Improvements 75,000 - Measure M Fund 68585 * Pomona Safe and Active - Bicycle & Pedestrian Safety Improvements 187,409 - SCAQMD Subvention Fund 68599 * Safe Paths Pomona - At-Grade Bicycle and Pedestrian Safety 75,000 - Measure M Fund 68599 * Safe Paths Pomona - At-Grade Bicycle and Pedestrian Safety 65,935 - Road/Highway DIF Fees 68600 * Streetlights - Citywide (FY 25-26 to FY 27-28) - 950,000 CDBG Fund (allocation pending) 68600 * Streetlights - Citywide (FY 25-26 to FY 27-28) 32,000 - District 4 CIP Carryover Total New Traffic Appropriations 1,546,981 950,000
Parks and Facilities Projects
71126 * Civic Center Plaza - Tile Rehabilitation - 700,000 CDBG Fund (allocation pending) 74119 Council Chamber Production Facility and Equipment Upgrades 192,037 - PEG Fund 71068 Fire Station 182 Improv & New Emergency Operations Ctr - White Ave. 584,372 - Public Safety DIF Fees 71123 * Fourth Street PD Evidence Building Roof Structure Rehabilitation 300,000 - CIP Project Fund Reserve (General Fund)
71092 Martin Luther King, Jr. Park - Skate Park Expansion/Lights 30,000 - CIP Project Fund Reserve (General Fund)
71124 * Montvue Park Rehabilitation 120,000 - CIP Project Fund Reserve (General Fund)
71125 * Parks and Buildings Rehabilitation - Citywide (FY 25-26) - 900,000 CDBG Fund (allocation pending) 67938 Pomona Transit Center ADA Improvements 78,402 - Series "BI(AW)" Bond Proceeds 67938 Pomona Transit Center ADA Improvements 789,723 - Series "BI(AX/AI)" Bond Proceeds 67938 Pomona Transit Center ADA Improvements 20,650 - Series "BG (formerly AU/AV)" Bond Proceeds
81059 Runoff Capture & Water Quality Improvements at Various Locations 300,000 - Safe Clean Water Program (Measure W)
71116 Washington Park Pool Building Upgrades 100,000 - CIP Project Fund Reserve (General Fund)
71122 * Washington Park Soccer Fields Rehabilitation - 600,000 CDBG Fund (allocation pending) Total New Parks and Facilities Appropriations 2,515,184 2,200,000 Water Projects
95082 Reservoir/Treatment/Production Rehabilitation 1,000,000 - Water Fund 95092 * Water and Sewer Systems Studies 125,000 - Sewer Fund 95092 * Water and Sewer Systems Studies 250,000 - Water Fund 95093 * Water - Anion Exchange Plant Upgrades 350,000 - Water Fund 95094 * Water - Booster Station No. 1 Rehabilitation 1,000,000 - Water Fund 95095 * Water - Booster Stations Rehabilitation 1,000,000 - Water Fund 95090 Water Facilities - Site Improvements and Upgrades 450,000 - Water Fund 95089 Water Facilities - Water Resources Building Site and Street Improvements 450,000 - Water Fund
95089 Water Facilities - Water Resources Building Site and Street Improvements 450,000 - Sewer Fund
95096 * Water - Hydropneumatic Station Improvements 250,000 - Water Fund 95091 Water Reservoir Rehabilitation 1,500,000 - Water Fund 95097 * Water - Well Rehabilitation 750,000 - Water Fund Total New Water Appropriations 7,575,000 -
Sewer Projects
86023 Sewer Force Mains - Pumping Plants 1, 2 and 3 Design & Construction 1,750,000 - Sewer Fund
86027 Sewer Manhole Rehabilitation 10,459 - Series "BB/BD" Bond Proceeds 86027 Sewer Manhole Rehabilitation 41,460 Series "BC" Bond Proceeds 86027 Sewer Manhole Rehabilitation 118,863 - Series "BH" Bond Proceeds Total New Sewer Appropriations 1,920,782 -
Storm Drains
81063 * Storm Water - Dry Weather Flow Diversions for TMDL Compliance 400,000 - Safe Clean Water Program (Measure W)
Total New Storm Drain Appropriations 400,000 -
Miscellaneous
71061 Underground Storage Tanks - Work and Removal Plans 200,000 - CIP Project Fund Reserve (General Fund)
Total New Miscellaneous Appropriations 200,000 - Total - Proposed and Pending for 2025 - 26 21,918,099$ 5,500,000$ Combined Total - Proposed and Pending 27,418,099$
* Indicates New Projects for FY 2025-26
City of Pomona 2025-26 Proposed Budget

13 FUNDING SOURCES OF NEW CIP APPROPRIATIONS

Funding Source Proposed Pending
CIP Project Fund Reserve (General Fund) 950,000 - Community Development Block Grant (CDBG) - 5, 500,000 DIF-Public Safety Fees 584,372 -
DIF-Road and Highway Fees 65,935 -
DIF-Traffic Signal 23,435 -
District 4 CIP Carryover Discretionary Fund 32,000
Measure M Fund 1,189,309 -
Measure R Fund 778,573 -
PEG Fund 192,037 -
Proposition C Fund 2,290,781 -
Safe Clean Water Program (Measure W) 700,000 -
SB-1/RMRA Fund 3,694,604 -
SCAQMD Fund 187,409 -
Series "BB/BD" Bond Proceeds 10,459 -
Series "BC" Bond Proceeds 41,460 -
Series "BG (AU/AV)" Bond Proceeds 20,650 -
Series "BH" Bond Proceeds 118,863 -
Series "BI (AW)" Bond Proceeds 78,402 -
Series "BI (AX/AI)" Bond Proceeds 789,723 -
Sewer Fund 2,325,000 -
TDA Article III Fund 95,087 -
Vehicle Impact Fees 750,000 -
Water Fund 7,000,000 -
Total 21,918,099 5,500,000
CIP Proj. Fund Reserves
(General Fund)
CDBG Fund 0% (pending)
Public Safety DIF
Fee
Rd & Hwy
DIF Fees

0.3%
Traffic
Signal DIF
Fund

0.1%
D4 CIP
Cryovr
Discretion
ary Fund

0.1%
Meas.

M
Fund

5.4%
Measure R
Fund 3.6%
PEG
Fund

0.9%
Prop C Fund
Safe Clean Water
Prgm (Measure W)
SB-1/RMRA
Fund
SCAQMD Fund 0.9%
Ser BB/BD & BC Bond
Proceeds 0.2%
Ser BG Bond Proceeds

0.1%
Ser BH Bond
Proceeds 0.5%
Ser BI (AW) Bond
Proceeds 0.4%
Ser BI (AX/AI)
Bond Proceeds
Sewer Fund
TDA
Article III
Fund

0.4%
Vehicle
Impact
Fees
Water Fund
2025-26
Proposed by Funding Source

3.6%

10.6%

2.7%

16.9%

4.3%

31.9%

3.2%

3.4% 10.5%
City of Pomona 2025-26 Proposed Budget

14 SUMMARY BY CATEGORY

Expense as Proposed Funding Plan Plan Plan Total Projects Category Title of 2/28/25 Carryover 2025-26 Pending 2026-27 2028-2029 Beyond 2029 In CIP Plan Streets 35,629,378 45,267,518 7,760,152 2,350,000 77,118,550 90,720,604 20,033,630 278,879,832 Traffic 2,665,109 19,672,143 1,546,981 950,000 19,334,914 26,195,389 9,569,000 79,933,536 Parks & Facilities 53,913,336 60,499,471 2,515,184 2,200,000 30,565,583 27,423,269 14,709,047 191,825,890 Water 1,347,326 18,733,146 7,575,000 - 5,850,310 10,150,000 23,125,000 66,780,782 Sewer 4,704,957 1,292,832 1,920,782 - 1,149,855 1,000,000 500,000 10,568,426 Storm Drains 1,550,878 9,679,242 400,000 - 1,777,500 2,755,000 14,735,500 30,898,120 Miscellaneous 7,535,150 6,424,828 200,000 - - - - 14,159,978 Total - All Categories 107,346,134 161,569,180 21,918,099 5,500,000 135,796,712 158,244,262 82,672,177 673,046,564 Funded 107,346,134 161,569,180 21,918,099 - - - - 290,833,413 Unfunded - - - 5,500,000 135,796,712 158,244,262 82,672,177 382,213,151 Prior Year
Exp to date
Carryover
25-26 Proposed 3.3%
Pending

0.8%
2026-28
2029+

15.9%
Streets
Traffic
Parks & Facilities Water Sewer

2.7% Storm Drains

4.0%
Misc

43.7%

12.3%

24.0%30.5%

9.5%

40.2%

4.9%

8.2%
2025-26 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 2025-26 Proposed Budget
Page #
Expended as of
2/28/25
Remaining
Budget
Proposed
25/26
Streets
~ Funded Projects ~
Holt Avenue Corridor Improvements 1 6,925,867 886,301 - Safety Improvements - At-Grade Crossings 2 271,634 164,366 75,000 Street Rehabilitation - Districts 4 and 5 3 1,968,969 46,940 - Subtotals: 9,166,470 1,097,607 75,000
~ Partially Funded Projects ~
ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 21-22) 4 1,689,231 99,391 - ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 23-24) 5 30,282 758,109 - ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 24-25) 6 - 596,637 154,680 ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 25-26) 7 - - 595,087 Arrow Highway Improvements 8 - 59,823 - Arrow Highway Median Landscaping 9 - 50,000 - Bridge Rehabilitation Program - Phase II, III & IV 10 11,813 61,205 - Garey Avenue Rehabilitation - Aliso Street to Monterey Avenue 11 1,214,346 9,540,905 1,290,781 Highway Improvements - SR-71 Highway to Fwy Conversion (Caltrans) Phase II 12 58,650 98,847 - Holt Avenue (East) Reconstruction 13 1,068,606 3,133,896 - Holt Avenue (West) Reconstruction 14 1,177,714 12,601,176 1,000,000 N. Towne Avenue 15 - 50,000 - Pomona Multi-Neighborhood Pedestrian and Bicycle Improvements 16 11,514,591 7,273,371 200,000 Street Improvements and Walking Trail/Steps Rehabilitation 17 118,630 3,131,370 - Street Improvements - Citywide (CDBG) (FY 22-23 to FY 24-25) 18 582,521 73,963 - Street Improvements - Citywide (CDBG) (FY 25-26 to FY 27-28) 19 - - - Street Preservation - Citywide (FY 16-17) 20 2,611,406 120,260 - Street Preservation - Local (FY 22-23) 21 3,147,732 74,983 - Street Preservation - Local (FY 23-24) 22 3,218,209 1,212,681 - Street Preservation - Local Citywide (FY 24-25) 23 8,965 4,243,506 - Street Preservation - Local Citywide (FY 25-26) 24 - - 4,444,604 Street Rehabilitation - Districts 2 and 3 25 10,212 989,788 - Subtotals: 26,462,908 44,169,911 7,685,152
~ Unfunded Projects ~
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 25-26 to FY 26-27) - - - - Street Rehabilitation - Intersection Upgrades - Var Locations - Citywide - - - - Subtotals: - - - Streets Category Totals: 35,629,378 45,267,518 7,760,152 Five Year Capital Improvement Program
16 City of Pomona 2025-26 Proposed Budget
Pending
2025/26
Plan
2026/27
Plan
2027/28
Plan
2028/29
Plan Beyond
2029
Total Project
Cost
Impact to
Future
Operating Project Number
- - - - - 7,812,168 Minimal 68575 - - - - - 511,000 Minimal 68551 - - - - - 2,015,909 Minimal 67922 - - - - - 10,339,077 - 253,836 253,836 253,837 184,519 2,734,650 Minimal 67934 - 973,666 973,666 973,665 410,612 4,120,000 Minimal 67941 - 1,016,808 2,046,555 305,320 - 4,120,000 Minimal 67947 950,000 1,500,000 1,074,913 - - 4,120,000 Minimal 67948 - 15,764,878 474,721 - - 16,299,422 Minimal 71066 - 53,000 - - - 103,000 Minimal 67936 - 175,582 7,458 - - 256,058 Minimal 67928 - 10,253,968 - - - 22,300,000 Minimal 68573 - 21,252 21,251 6,000 - 206,000 Minimal 68557 - 2,351,376 2,351,377 - - 8,905,255 Minimal 71050 - 13,221,110 - - - 28,000,000 Minimal 71047 - 150,000 - - - 200,000 Minimal 67937 - 3,576,038 536,000 - - 23,100,000 Minimal 67930 - 4,550,000 - - - 7,800,000 Minimal 71078 - 43,516 - - - 700,000 Minimal 71065 1,400,000 250,000 250,000 - - 1,900,000 Minimal 67949 - 4,000,000 4,000,000 4,000,000 5,268,334 20,000,000 Minimal 67920 - 2,000,000 2,000,000 2,000,000 777,285 10,000,000 Minimal 68582 - 122,020 586,891 4,860,199 - 10,000,000 Minimal 68592 - 2,000,000 2,000,000 2,047,529 - 10,300,000 Minimal 68593 - 2,000,000 2,000,000 1,855,396 - 10,300,000 Minimal 68598 - 1,122,000 - - - 2,122,000 Minimal 67935 2,350,000 65,399,050 18,576,668 16,301,946 6,640,750 187,586,385 - - 10,000,000 10,000,000 9,762,880 29,762,880 Minimal Unassigned - - 68,250 - - 68,250 Minimal 67946 - - - 11,000,000 330,000 11,330,000 Minimal Unassigned - 500,000 600,000 33,000 - 1,133,000 Minimal Unassigned - 200,000 - - - 200,000 (10,000) 67924 - 2,019,500 2,000,000 1,000,000 - 5,019,500 Minimal 67945 - 4,000,000 3,000,000 3,102,240 - 10,102,240 Minimal 67942 - 1,000,000 1,725,000 - - 2,725,000 Minimal 67943 - - - 4,651,500 1,000,000 5,651,500 Minimal Unassigned - 4,000,000 2,000,000 4,000,000 300,000 10,300,000 Minimal Unassigned - - - 2,662,000 2,000,000 4,662,000 Minimal Unassigned - 11,719,500 19,393,250 36,448,740 13,392,880 80,954,370 2,350,000 77,118,550 37,969,918 52,750,686 20,033,630 278,879,832 Five Year Capital Improvement Program
17 City of Pomona 2025-26 Proposed Budget
Page #
Expended as of
2/28/25
Remaining
Budget
Proposed
25/26
Five Year Capital Improvement Program
Traffic
~ Funded Projects ~
Pomona Safety Action Plan 1 796 499,204 - Streetlights - Reservoir Street between County Road to 60 Freeway 2 - 152,000 - Streetlights - Reservoir Street between Olive Street to County Road 3 - 353,000 - Traffic Signal - Countdown Pedestrian Heads 4 173,721 201,279 - Traffic Signal Improvement - McKinley Avenue and Canyon Way 5 60,227 924,773 - Traffic Signal Improvements - Towne Avenue (Mission Boulevrd to Philadelphia Street) 6 - 42,500 - Vehicle Detection Technology Enhancements 7 - 93,575 - Subtotals: 234,744 2,266,331 -
~ Partially Funded Projects ~
Bike Path - San Jose Creek 8 1,213,626 559,744 213,202 Enhanced Traffic Signage Replacement Program - Citywide 9 4,614 19,050 - Pomona Emerging Transportation Technologies (PETT) 10 - 10,726,121 898,435 Pomona LA-2028 11 - 800,000 - Pomona Safe and Active - Bicycle and Pedestrian Safety Improvements 12 - - 262,409 Safe Paths Pomona - At-Grade Bicycle and Pedestrian Safety 13 - - 140,935 Streetlights - Citywide (CDBG) (FY 22-23 to FY 24-25) 14 544,382 79,595 - Streetlights - Citywide (CDBG) (FY 25-26 to FY 27-28) 15 - - 32,000 Sustainable Transportation Infrastructure for Pomona East End Village Project 16 2,561 653,289 - Traffic Operations - Communication Upgrades II 17 97,479 406,101 - 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 22 262,754 1,750,988 - TSSP Project 23 192,940 1,006,933 -
Subtotals: 2,430,365 17,405,812 1,546,981
~ 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: 2,665,109 19,672,143 1,546,981 18 City of Pomona 2025-26 Proposed Budget
Pending
2025/26
Plan
2026/27
Plan
2027/28
Plan
2028/29
Plan Beyond
2029
Total Project
Cost
Impact to
Future
Operating Project Number
Five Year Capital Improvement Program
- - - - - 500,000 Minimal 68590 - - - - - 152,000 Minimal 68594 - - - - - 353,000 Minimal 68591 - - - - - 375,000 Minimal 68563 - - - - - 985,000 Minimal 68587 - - - - - 42,500 Minimal 68596 - - - - - 93,575 Minimal 68595 - - - - - 2,501,075 - 5,000,000 2,673,555 - - 9,660,127 Minimal 58072 - 3,336 - - - 27,000 Minimal 68588 - 1,652,784 - - - 13,277,340 Minimal 68597 - 6,500,000 13,700,000 - - 21,000,000 Minimal 68589 - 37,591 - - - 300,000 Minimal 68585 - 800,000 800,000 859,065 - 2,600,000 Minimal 68599 - 640,512 640,511 - - 1,905,000 Minimal 64777 950,000 923,000 - - - 1,905,000 Minimal 68600 - 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 - 2,760,000 2,000,000 2,000,000 - 7,210,000 Minimal 68579 - - 486,258 - - 2,500,000 Minimal 68559 - 98,971 - - - 1,298,844 Minimal 76026 950,000 18,713,614 20,450,324 3,375,065 3,261,000 68,133,161 - 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 9,299,300 950,000 19,334,914 20,989,324 5,206,065 9,569,000 79,933,536 19 City of Pomona 2025-26 Proposed Budget
Page #
Expended as of
2/28/25
Remaining
Budget
Proposed
25/26
Five Year Capital Improvement Program
Parks & Facilities
~ Funded Projects ~
252 E. 4th Street Major Rehabilitation 1 11,674 8,366,537 - City Hall Complex Remodel and Flooring 2 855,407 75,219 - City Hall Flooring Replacement (Information Technology Department) 3 - 60,000 - City Hall Public Works/Engineering Renovation 4 - 200,000 - City Yard Fuel Station Repairs 5 - 150,000 - Civic Center Plaza - New Playground and Amenities 6 1,122,011 13,708,462 - Community Garden 7 15,904 84,096 - Council Chamber Production Facility and Equipment Upgrades 8 497,269 2,731 192,037 Country Crossing Park Playground Resurfacing and Playground Equipment 9 138,429 211,571 - District 4 - Jaycee Park Playground Upgrade 10 345,159 4,841 - District 4 Jaycee Park Snack Bar and Security Upgrades 11 104,600 35,400 - District 6 - Ted Greene Park Playground Upgrade 12 132,169 227,831 - Hamilton Park Renovation 13 2,600,293 139,139 - Hydration Stations Upgrades 14 397,021 105,404 - Library Facility Remodel 15 293,113 236,887 - Martin Luther King, Jr. Park Playground Equipment Replacement 16 462,205 40,795 - Meadow View Demonstration Garden 17 60,283 549,677 - New Gym at City Yard 18 - 225,000 - Palomares Park - Lawn Bowling Shade Structure Replacement 19 30,357 12,643 - Park Light Poles 20 26,676 3,324 - Parks and Facilities Master Plan 21 270,540 14,460 - PD Roof Drainage Modifications 22 - 200,000 - Police - Range Sound Mitigation 23 2,227,288 14,178 - Pomona Police Station/Fire Station 181 Energy Efficiency Upgrades 24 - 568,500 - Ted Greene Park Restroom Renovations 25 - 160,000 - VPD - Parking Lots Rehabilitation II 26 40,009 531,186 - Washington Park Community Center Rehabilitation 27 108,100 206,900 - Water Resources Building 28 40,225,105 263,078 - Westmont Park Softball Field Rehabilitation 29 - 40,000 - Subtotals: 49,963,612 26,437,859 192,037
~ Partially Funded Projects ~
City Facilities - Roof Replacements and Repairs 30 549,935 638,065 - Civic Center Plaza - Tile Rehabilitation 31 - - - Community Center and Swimming Pool Upgrades 32 336,148 63,852 - Downtown Parking Structures 33 587,920 14,082,919 - Fire Station 182/New Emergency Operations Center Improvements - White Avenue 34 1,764 102,331 584,372 Fourth Street PD Evidence Building Roof Structure Rehabilitation 35 - - 300,000 Garfield Park Renovation 36 22,900 27,100 - Martin Luther King, Jr. Park - Skate Park Expansion/Lights 37 60,068 381,032 30,000 Measure A Park Improvements - Citywide 38 - 131,334 - Memorial Park Building Renovation and Retrofitting 39 132,817 467,183 - Montvue Park Rehabilitation 40 - - 120,000 New Playground at Washington Park Baseball Fields 41 117,800 162,200 - Park Improvements - Sport Court Resurfacing and Restriping - Citywide 42 124,997 200,003 - Park Restroom Construction and Replacment 43 423,603 3,547,550 - Parks and Buildings Rehabilitation 44 - - - Phillips Ranch Exercise Parcourse Restoration 45 3,051 151,949 - Police Parking Lot Renovations 46 124,344 1,360,413 - Pomona Library Facility Improvements 47 798,083 6,031,020 - Pomona Transit Center ADA Improvements 48 333,739 1,637,216 888,775 Renovation of La Casita Teen Center at Palomares Park 49 4,889 4,095,111 - Runoff Capture and Water Quality Improvements at Various Locations 50 153,308 926,692 300,000 Washington Park Pool Building Upgrades 51 - - 100,000 Westmont Community Center Entryway Trellis 52 174,358 55,642 - Washington Park Soccer Fields Rehabilitation 53 - - - 3,949,724 34,061,612 2,323,147
20 City of Pomona 2025-26 Proposed Budget
Pending
2025/26
Plan
2026/27
Plan
2027/28
Plan
2028/29
Plan Beyond
2029
Total Project
Cost
Impact to
Future
Operating Project Number
Five Year Capital Improvement Program
- - - - - 8,378,211 100,000 71210 - - - - - 930,626 Minimal 74115 - - - - - 60,000 Minimal 74116 - - - - - 200,000 Minimal 71112 - - - - - 150,000 Minimal 71057 - - - - - 14,830,473 Minimal 71063 - - - - - 100,000 Minimal 71114 - - - - - 692,037 Minimal 74119 - - - - - 350,000 Minimal 71089 - - - - - 350,000 Minimal 71090 - - - - - 140,000 Minimal 71091 - - - - - 360,000 Minimal 71098 - - - - - 2,739,432 Minimal 71070 - - - - - 502,425 Minimal 71073 - - - - - 530,000 Minimal 74118 - - - - - 503,000 Minimal 71099 - - - - - 609,960 Minimal 71200 - - - - - 225,000 Minimal 71118 - - - - - 43,000 Minimal 71097 - - - - - 30,000 Minimal 68569 - - - - - 285,000 Minimal 71072 - - - - - 200,000 Minimal 71115 - - - - - 2,241,466 Minimal 51308 - - - - - 568,500 (84,784) 71119 - - - - - 160,000 Minimal 71121 - - - - - 571,195 Minimal 71081 - - - - - 315,000 Minimal 71095 - - - - - 40,488,183 (15,000) 93135 - - - - - 40,000 Minimal 71120 - - - - - 76,593,508 - 1,312,000 - - - 2,500,000 Minimal 71059 700,000 - - - - 700,000 Minimal 71126 - 100,000 - - - 500,000 Minimal 71062 - - - - 1,941,161 16,612,000 150,000 73368 - 4,200,000 3,000,000 611,533 - 8,500,000 Minimal 71068 - 700,000 - - - 1,000,000 Minimal 71123 - 100,000 100,000 100,000 4,650,000 5,000,000 Minimal 71111 - 228,900 - - - 700,000 Minimal 71092 - 1,000,000 775,780 500,000 942,886 3,350,000 Minimal 71080 - 1,100,000 - - - 1,700,000 20,720 71084 - 130,000 - - - 250,000 Minimal 71124 - 70,000 - - - 350,000 Minimal 71094 - 75,000 - - - 400,000 Minimal 71069 - 1,428,847 - - - 5,400,000 Minimal 71079 900,000 900,000 - - - 1,800,000 Minimal 71125 - 35,000 - - - 190,000 Minimal 71093 - 500,000 201,076 314,167 - 2,500,000 Minimal 71083 - 3,062,897 - - - 9,892,000 Minimal 74120 - 140,270 2,000,000 - - 5,000,000 Minimal 67938 - 900,000 - - - 5,000,000 Minimal 71110 600,000 2,540,000 470,000 - 4,990,000 Minimal 81059 - 500,000 - - - 600,000 Minimal 71116 - 600,000 - - - 830,000 Minimal 71071 600,000 - - - - 600,000 Minimal 71122 2,200,000 17,682,914 8,616,856 1,995,700 7,534,047 78,364,000 21 City of Pomona 2025-26 Proposed Budget
Page #
Expended as of
2/28/25
Remaining
Budget
Proposed
25/26
Five Year Capital Improvement Program
~ Unfunded Projects ~
ADA Improvements of Public Facilities and Parks - Citywide (FY 25-26) - - - - Casillas Bike Park - - - - City Yark Block Wall - - - - City Yard Upgrades - Monterey - - - - Civic Center Parking Lots - - - - Ganesha Park Bandshell & Community Center Upgrades - - - - Ganesha Park Lighting - - - - Ganesha Park Parking Lot Rehabilitation - - - - Phillips Ranch Paseo Sidewalk Replacement - - - - Pomona Transit Centers ADA Improvements (II) - - - - Pomona Transit Centers Upgrades - - - - Powers Park Playground Equipment Replacement - - - - Rehabilitation of MLK, Washington & Westmont Park Parking Lots - - - - Security Gate Upgrades - Citywide - - - - Veterans Park - Synthetic Soccer Fields Replacement - - - - Washington Park Improvements - - - - Subtotals: - - - Parks & Facilities Category Totals: 53,913,336 60,499,471 2,515,184 Water
~ Funded Projects ~
Canon Waterline Rehabilitation 1 13,980 286,020 - Pedley Filtration Plant Upgrades 2 3,043 596,957 - Reservoir/Treatment/Production Rehabilitation 3 262,090 4,011,910 1,000,000 Water - Anion Exchange Plant Upgrades 4 - - 350,000 Water - Booster Station No. 1 Rehabilitation 5 - - 1,000,000 Water Facilities - Reservoir Demolition and Rehabilitation 6 61,256 638,744 1,500,000 Water Facilities - Water Resources Building Site and Street Improvements 7 - 1,800,000 900,000 Water - Hydropneumatic Station Improvements 8 - - 250,000 Water Mains - Ellen Place 9 52,801 354,446 - Subtotals: 393,170 7,688,077 5,000,000 ~ Partially Funded Projects ~
Annual Water Main Replacements 10 292,800 1,256,425 - Electrical Improvements and Upgrades Phase I 11 - 3,000,000 - Pipeline Replacement Phase I 12 457,583 1,042,417 - Reservoir Assessment and Rehabilitation Design - Various Locations 13 153,198 296,802 - Water and Sewer System Systems Studies 14 - - 375,000 Water - Booster Stations Rehabilitation 15 - - 1,000,000 Water Facilities - Site Improvements and Upgrades 16 50,499 2,949,501 450,000 Water Treatment - Volatile Organic Compound Treatment Plant 17 76 2,499,924 - Water - Well Rehabilitation 18 - - 750,000 Subtotals: 954,156 11,045,069 2,575,000
~ Unfunded Projects ~
Water - Reservoir 5 Treatment Plant - Preparation and Demolition - - - - Water - Canon Waterline Replacement - - - - Subtotals: - - - Water Category Totals: 1,347,326 18,733,146 7,575,000 Sewer
~ Funded Projects ~
Sewer Main Replacements - Design 1 289,666 310,334 - Sewer Manhole Rehabilitation 2 6,918 393,082 170,782 Subtotals: 296,584 703,416 170,782
~ Partially Funded Projects ~
Sewer Force Mains - Pumping Plants 1, 2 and 3 Design & Construction 3 184,115 241,285 1,750,000 Sewer Pipeline Replacement - Citywide (Phase IV) 4 4,224,258 348,131 - Subtotals: 4,408,373 589,416 1,750,000 ~ Unfunded Projects ~
Sewer - Pipeline and Manhole Replacement - - - - Subtotals: - - - Sewer Category Totals: 4,704,957 1,292,832 1,920,782 22 City of Pomona 2025-26 Proposed Budget
Pending
2025/26
Plan
2026/27
Plan
2027/28
Plan
2028/29
Plan Beyond
2029
Total Project
Cost
Impact to
Future
Operating Project Number
Five Year Capital Improvement Program
- - - 1,000,000 1,000,000 2,000,000 Minimal Unassigned - 200,000 - - - 200,000 Minimal 71088 - 150,000 - - - 150,000 Minimal 71113 - 600,000 - - - 600,000 Minimal Unassigned - - 2,120,000 - - 2,120,000 Minimal Unassigned - 7,000,000 7,000,000 1,000,000 - 15,000,000 Minimal Unassigned - 150,000 - - - 150,000 Minimal Unassigned - 400,000 400,000 - - 800,000 Minimal Unassigned - 60,000 - - - 60,000 Minimal Unassigned - 2,175,000 2,175,000 2,175,000 2,175,000 8,700,000 Minimal Unassigned - 1,000,000 500,000 - - 1,500,000 Minimal Unassigned - 47,669 - - - 47,669 Minimal Unassigned - - 190,713 - - 190,713 Minimal Unassigned - 500,000 250,000 - - 750,000 Minimal 71117 - - - - 4,000,000 4,000,000 Minimal Unassigned - 600,000 - - - 600,000 Minimal Unassigned - 12,882,669 12,635,713 4,175,000 7,175,000 36,868,382 2,200,000 30,565,583 21,252,569 6,170,700 14,709,047 191,825,890 - - - - - 300,000 Minimal 95086 - - - - - 600,000 Minimal 95088 - - - - - 5,274,000 Minimal 95082 - - - - - 350,000 Minimal 95093 - - - - - 1,000,000 Minimal 95094 - - - - - 2,200,000 Minimal 95091 - - - - - 2,700,000 Minimal 95089 - - - - - 250,000 Minimal 95096 - - - - - 407,247 Minimal 95029 - - - - - 13,081,247 - 1,050,000 1,000,000 1,000,000 1,000,000 5,599,225 Minimal 95022 - 500,000 200,000 200,000 - 3,900,000 Minimal 95083 - 1,043,767 1,000,000 1,000,000 - 4,543,767 (75,000) 95084 - 381,543 - - - 831,543 Minimal 95081 - 375,000 375,000 375,000 375,000 1,875,000 Minimal 95092 - 1,000,000 1,000,000 1,000,000 1,000,000 5,000,000 Minimal 95095 - 250,000 250,000 250,000 - 4,200,000 Minimal 95090 - 500,000 - - - 3,000,000 530,000.0 95087 - 750,000 750,000 750,000 750,000 3,750,000 Minimal 95097 - 5,850,310 4,575,000 4,575,000 3,125,000 32,699,535 - - - - 20,000,000 20,000,000 Minimal Unassigned - - 1,000,000 - - 1,000,000 Minimal Unassigned - - 1,000,000 - 20,000,000 21,000,000 - 5,850,310 5,575,000 4,575,000 23,125,000 66,780,782 - - - - - 600,000 Minimal 86025 - - - - - 570,782 Minimal 86027 - - - - - 1,170,782 - 354,986 - - - 2,530,386 Minimal 86023 - 294,869 - - - 4,867,258 Minimal 86022 - 649,855 - - - 7,397,644 - 500,000 500,000 500,000 500,000 2,000,000 Minimal Unassigned - 500,000 500,000 500,000 500,000 2,000,000 - 1,149,855 500,000 500,000 500,000 10,568,426 23 City of Pomona 2025-26 Proposed Budget
Page #
Expended as of
2/28/25
Remaining
Budget
Proposed
25/26
Five Year Capital Improvement Program
Storm Drains
~ Funded Projects ~
Fairplex Stormwater Capture 1 250,882 2,649,118 - Stormwater Master Plan 2 328,563 421,757 - Subtotals: 579,445 3,070,875 -
~ Partially Funded Projects ~
Flood Resilience Infrastructure 3 - 150,000 - Multi-Benefit Stormwater Optimization and Infrastructure 4 13,556 186,444 - Pedley Spreading Grounds - Pond Enhancements 5 584,984 5,019,816 - Storm Water - Dry Weather Flow Diversions for TMDL Compliance 6 - - 400,000 Storm Water Lift Stations Rehabilitation 7 372,893 1,252,107 - Subtotals: 971,433 6,608,367 400,000
~ Unfunded Projects ~
Alley Drainage Improvements - Acacia Street - - - - Catch Basin - Mission Boulevard (at Phillips Drive) - - - - 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: - - - Storm Drains Category Totals: 1,550,878 9,679,242 400,000 Miscellaneous Capital Projects
~ Funded Projects ~
City Lot Remediation 1 6,039,095 680,646 - Financial Software Project 2 945,925 4,117,308 - Technology - Utility Customer Information System Upgrade 3 236,947 495,553 - Technology - Work Order and Management System 4 28,532 990,972 - Underground Storage Tanks - Work and Removal Plans 5 284,651 140,349 200,000 Miscellaneous Category Totals: 7,535,150 6,424,828 200,000 Grand Total - All Categories: 107,346,134 161,569,180 21,918,099 24 City of Pomona 2025-26 Proposed Budget
Pending
2025/26
Plan
2026/27
Plan
2027/28
Plan
2028/29
Plan Beyond
2029
Total Project
Cost
Impact to
Future
Operating Project Number
Five Year Capital Improvement Program
- - - - - 2,900,000 Minimal 81060 - - - - - 750,320 Minimal 81053 - - - - - 3,650,320 - 350,000 350,000 350,000 - 1,200,000 Minimal 81061 - 300,000 300,000 300,000 300,000 1,400,000 Minimal 81062 - 400,000 - - - 6,004,800 Minimal 81058 - 727,500 727,500 727,500 727,500 3,310,000 Minimal 81063 - - - - 4,000,000 5,625,000 Minimal 81056 - 1,777,500 1,377,500 1,377,500 5,027,500 17,539,800 - - - - 579,000 579,000 Minimal 67773 - - - - 254,000 254,000 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 - - - - 9,708,000 9,708,000 - 1,777,500 1,377,500 1,377,500 14,735,500 30,898,120 - - - - - 6,719,741 Minimal 71021 - - - - - 5,063,233 Minimal 71048 - - - - - 732,500 16,000 71085 - - - - - 1,019,504 Minimal 71060 - - - - - 625,000 Minimal 71061 - - - - - 14,159,978 5,500,000 135,796,712 87,664,311 70,579,951 82,672,177 673,046,564 25 This page intentionally left blank
5/6/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 11:53:39AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
03/31/2025

YEAR-END
ESTIM
ATE
2024-2025 2025-2026%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0000 AL

L DEPARTMENTS
40010 21,131,684.97 21,753,910.03 22,000,000 12,718,283.61 23,252,716 23,300,000Secured Property Tax 58% 106% 6% 40013 21,016,570.00 21,877,311.00 22,750,000 11,475,106.00 22,950,211 23,550,000Property Tax In-Lieu of VLF 50% 101% 4% 40014 1,774,489.31 2,015,028.02 1,950,000 1,038,786.50 2,082,554 2,100,000SB211 Pass Thru 53% 107% 8% 40017 2,511,096.00 3,686,086.85 3,100,000 1,262,606.82 3,250,000 3,400,000Residual RPTTF Revenue 41% 105% 10% 40020 693,708.70 597,160.78 698,000 543,653.18 565,595 645,000Unsecured Property Tax 78% 81% 8-% 40027 86,065.07 53,498.67 87,000 40,591.37 81,222 82,000Homeowners Exemption 47% 93% 6-% 40030 657,156.79 420,936.32 600,000 338,641.38 600,000 533,000Prior Yr & Supplementals 56% 100% 11-% 40031 70,141.48 54,803.73 50,000 65,822.14 70,000 60,000Property Tax Penalties 132% 140% 20% 53,670,00047,940,912.32 50,458,735.40 51,235,000 27,483,491.00 52,852,298All Property Taxes 0% 98% 5 % 40080 24,055,070.31 22,226,293.39 24,000,000 12,351,646.87 21,814,706 23,100,000Sales & Use Tax 51% 91% 4-% 40086 2,173,905.81 2,145,661.40 2,181,914 1,243,896.51 2,135,181 2,200,0001/2 Cent Sales Tax - PSAF 57% 98% 1% 40121 17,394,179.10 16,716,924.92 17,394,000 9,552,258.22 16,902,000 17,500,000Transaction&Use Tax-Measure PG 55% 97% 1% 42,800,00043,623,155.22 41,088,879.71 43,575,914 23,147,801.60 40,851,887All Sales & Use Tax 0% 98% 2-%
40106 11,993,423.43 12,437,086.77 12,200,000 10,542,326.39 13,100,000 13,900,000Utility Users Tax-Electricity 86% 107% 14% 40107 3,859,985.63 2,466,902.86 3,900,000 1,322,719.36 2,200,000 2,500,000Utility Users Tax-Gas 34% 56% 36-% 40108 2,285,131.21 2,290,382.37 2,300,000 1,460,736.23 2,300,000 2,300,000Utility Users Tax-Telecomm 64% 100% 0% 40109 3,084,857.15 3,379,749.48 3,200,000 2,137,095.68 3,300,000 3,400,000Utlity Users Tax-Water 67% 103% 6% 40112 358,924.00 376,508.00 389,686 390,921.04 390,921 405,000Utility Users Tax-Max/Mini 100% 100% 4% 22,505,00021,582,321.42 20,950,629.48 21,989,686 15,853,798.70 21,290,921All Utility Tax 0% 98% 2 % 40060 4,957,928.85 5,454,332.09 5,800,000 3,368,794.81 5,800,000 5,800,000Business Licenses 58% 100% 0% 40082 3,011,356.53 3,181,845.53 3,100,000 2,128,926.57 3,200,000 3,300,000Transient Occupancy Tax 69% 103% 6% 40083 1,202.88 1,134.55 2,000 0.00 2,000 1,000Amusement Tax 0% 100% 50-% 40084 2,202,644.90 1,829,336.40 1,300,000 1,834,685.60 2,400,000 1,700,000Property Transfer Tax 141% 185% 31% 40145 1,740.98 1,101.09 1,800 1,045.11 1,800 1,800BusLic SB1186/AB1379 Adm Fee 58% 100% 0% 40200 2,127,318.74 2,200,598.34 2,100,000 1,668,607.33 2,100,000 2,100,000Franchise Fees-General 79% 100% 0% 40203 3,858,750.22 5,239,407.82 5,500,000 3,710,242.84 5,500,000 5,500,000Franchise Fees-Refuse Haulers 67% 100% 0% 40213 1
11,350.00 105,607.80 125,000 77,577.40 125,000 125,000Franchise Fees-Tow 62% 100% 0% 40431 2,766,846.95 3,404,910.92 3,350,000 2,160,940.33 3,350,000 3,550,000Cannabis Business Tax(Mesr PC) 65% 100% 6% 40691 24,626.64 28,526.79 26,000 18,738.99 26,000 26,000Business License Admin Fee 72% 100% 0% 22,103,80019,063,766.69 21,446,801.33 21,304,800 14,969,558.98 22,504,800All Other Taxes 0% 98% 4 % 40063 421,221.20 357,932.49 325,000 353,764.48 375,000 375,000Business Lic Penalties 109% 115% 15% 40217 592,054.33 430,780.65 500,000 346,434.35 500,000 500,000Utility Billing Late Fees 69% 100% 0% 40230 15,085.79 5,882.62 5,000 4,867.18 5,000 2,500Fines 97% 100% 50-% 1 5/6/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 11:53:39AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
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40231 86,677.53 69,367.52 17,000 7,402.44 10,655 17,000Municipal Court Fines 44% 63% 0% 40235 220,386.55 148,676.32 100,000 38,315.
11 100,000 150,000Code Enforcement Citations 38% 100% 50% 40237 1,207,093.53 906,311.22 774,600 480,923.00 527,474 536,480Parking Violations 62% 68% 31-% 40238 92,418.28 212,321.96 50,000 219,307.76 375,956 388,626Parking Viol Late Fines 439% 752% 677% 40244 0.00 0.00 0 9,820.48 13,100 0Cannabis Late Fee 0% 0% 0% 40280 219,302.22 312,849.55 744,924 258,935.27 1,137,865 1,163,115Traffic Safety Fines 35% 153% 56% 3,132,7212,854,239.43 2,444,122.33 2,516,524 1,719,770.07 3,045,050All Fines 0% 98% 24 % 40021 240,158.19 196,464.89 224,000 137,452.02 210,000 210,000Lease-Wireless Comm Eq 61% 94% 6-% 40042 5,367.33 5,023.64 0 0.00 0 0Lease Revenue - GASB 87 0% 0% 0% 40190 7.00 7.00 7 41.95 49 7Rentals - Property 599% 700% 0% 40191 22,477.59 63,216.80 24,500 21,690.26 28,000 29,500Rentals - Facilities 89% 114% 20% 40224 1,836,284.68 3,082,014.84 2,483,140 873,860.24 2,483,140 2,800,000Investment Earnings-Pooled Csh 35% 100% 13% 40246 655,591.58 1,960,665.28 0 567,034.56 567,100 0GASB 31 Adjustment 0% 0% 0% 40247 321.35 189.64 0 0.00 0 0Interest Earnings - GASB 87 0% 0% 0% 3,039,5071,449,024.56 5,297,534.81 2,731,647 1,600,079.03 3,288,289All Rev from Use of $ & Prop 0% 98% 11 % 40210 156,058.59 188,059.96 175,000 240,905.64 240,906 175,000Motor Vehicle In-Lieu Tax 138% 138% 0% 175,000156,058.59 188,059.96 175,000 240,905.64 240,906All Intergovernmental Taxes 0% 98% 0 % 40171 15,732.00 13,539.60 110,000 15,387.23 17,888 18,100Police Training Fees (POST) 14% 16% 84-% 40389 132,155.00 183,265.00 150,000 101,384.00 102,000 0Mandated Cost Reimb 68% 68% 0% 40640 0.00 2,994.75 0 0.00 0 0Prisoner Housing Pgm 0% 0% 0% 40873 6,638.00 7,383.00 19,055 10,690.00 11,000 0Grant-State 56% 58% 0% 40945 3,150,000.00 0.00 0 0.00 0 0Prop A Exchange 0% 0% 0% 18,1003,304,525.00 207,182.35 279,055 127,461.23 130,888All Other Intergovernmental 0% 98% 94-% 40048 7,438.80 13,050.65 8,000 7,981.50 8,000 8,000Entertainment Permit 100% 100% 0% 40061 1,100,490.79 1,033,118.51 1,200,000 347,872.24 600,000 750,000Contractor's Job Fee 29% 50% 38-% 40064 110,935.33 112,168.07 100,000 61,498.65 100,000 100,000Pari-Mutuel 61% 100% 0% 40297 11,435.55 21,967.69 20,000 8,299.55 9,503 10,377CCW License Fee 41% 48% 48-% 868,3771,230,300.47 1,180,304.92 1,328,000 425,651.94 717,503All Licenses 0% 98% 35-% 40054 395.25 387.60 200 385.50 450 300Food Vendor Permits 193% 225% 50% 40090 2,966,493.69 2,887,757.48 3,000,000 1,257,469.10 2,000,000 2,500,000Building Permits 42% 67% 17-% 40250 145,146.10 197,210.96 200,000 138,855.70 146,210 160,000Engineering Permits 69% 73% 20-% 40251 14,732.48 8,033.04 8,000 17,961.72 20,000 20,000Cannabis Permit Fee 225% 250% 150% 40259 780.05 1,757.60 1,000 476.75 700 500VFH Operator Permit 48% 70% 50-% 40260 636.00 94,781.50 95,000 50,151.45 51,000 0Fire Permits & Inspections 53% 54% 0% 2 5/6/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 11:53:39AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
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40266 405.05 1,403.05 1,000 550.60 1,000 1,000VFH Driver Permit 55% 100% 0% 40282 7,590.00 7,518.05 5,000 25,960.58 30,484 31,377Alarm Permit Fees 519% 610% 528% 2,713,1773,136,178.62 3,198,849.28 3,310,200 1,491,8

11.40 2,249,844All Permits 0% 98% 18-%
40050 2,045,214.97 1,708,857.17 1,900,000 1,085,772.74 1,880,000 2,255,000Plan Check Fee 57% 99% 19% 40053 0.00 250.00 0 1,250.00 1,500 0Processing Fees 0% 0% 0% 40055 391.65 332.35 300 182.00 300 300Food Vendor Veh Insp 61% 100% 0% 40111 139,434.81 180,519.03 145,000 62,947.92 145,000 145,000Parking Fees-Fairplex 43% 100% 0% 40115 591,730.34 571,497.18 650,000 357,334.72 650,000 650,000Admin Review Fee 55% 100% 0% 40116 134,400.00 80,640.00 107,200 53,760.00 80,640 81,000On Street Parking Permits 50% 75% 24-% 40120 37,980.78 46,086.10 65,000 16,225.84 50,000 50,000Abate Hazardous Bldg 25% 77% 23-% 40125 154,351.20 230,062.57 160,000 114,866.75 160,000 160,000Major Review Fee 72% 100% 0% 40140 0.00 0.00 10,000 492.00 1,000 10,000Passport Acceptance Fee 5% 10% 0% 40155 999,999.99 169,595.37 1,000,000 0.00 0 0Host Fee - GCR 0% 0% 0% 40156 0.00 1,100,000.00 1,138,500 1,155,000.00 1,155,000 1,204,180Host Fee - Athens 101% 101% 6% 40427 1,640,519.00 1,463,904.39 1,500,000 147,669.70 1,100,000 500,000New Construction Tax 10% 73% 67-% 40660 12,240.00 26,908.40 15,000 30,386.35 30,000 45,000Vacant Property Reg Fee 203% 200% 200% 40680 2,880.84 2,219.55 2,500 1,341.80 2,500 2,500Custodial Fees 54% 100% 0% 40690 0.00 0.00 95,000 0.00 95,000 100,000Administrative Program Fee 0% 100% 5% 40692 117.75 379.95 4,000 674.85 4,000 4,000CUP Inspection Drawdown Fee 17% 100% 0% 5,206,9805,759,261.33 5,581,252.06 6,792,500 3,027,904.67 5,354,940All Fees 0% 98% 23-% 40225 1,081.41 3,271.49 500 1,992.28 2,000 500Bad Debt Collected 398% 400% 0% 40226 277.80 288.86 300 155.61 300 300Miscellaneous Income 52% 100% 0% 40423 1,079,755.91 1,745,221.22 905,000 132,075.82 905,000 750,000Paramedic Pass Thru 15% 100% 17-% 40424 340.00 3,838.53 2,000 0.00 0 0Damage to City Property 0% 0% 0% 40530 1,198.60 153.60 0 148.90 100 0Over & Short 0% 0% 0% 40842 742,842.09 20,284.20 13,000 0.00 0 0Ins Recovery 0% 0% 0% 40845 2,203.46 0.00 0 0.00 0 0Donations 0% 0% 0%
40910 204,192.42 70,965.03 0 279.05 0 0Project/Program Revenue 0% 0% 0% 40925 0.00 0.00 15,000 0.00 0 0Release of Pol Held Funds 0% 0% 0% 40930 0.00 40,000.00 0 0.00 0 0Reimbursement 0% 0% 0%
42330 813.72 58,500.83 2,000 91,176.68 91,629 2,000Restitution/Settlement 4,559% 4,581% 0% 752,8002,030,308.21 1,942,216.56 937,800 224,972.44 998,829All Other Misc Revenue 0% 98% 20-% 40170 58,672.20 63,432.17 57,660 41,702.75 30,811 52,930Police Revenues 72% 53% 8-% 40174 3,977.80 5,013.65 8,000 4,739.85 6,886 7,231Firing Range Fees 59% 86% 10-% 40175 160,943.80 70,340.18 30,000 60,232.51 74,970 77,550Jail Booking Fees 201% 250% 159% 3 5/6/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 11:53:39AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
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40177 1,040,977.56 1,457,503.48 1,710,128 810,229. 11 1,640,616 1,646,700Reimbursable Services 47% 96% 4-% 40185 21,437.06 24,360.94 21,320 15,367.09 20,877 21,000DUI Cost Recovery 72% 98% 2-% 40284 174,996.05 192,725.46 223,860 124,292.35 167,585 185,994Processing Fees-Police 56% 75% 17-% 40330 441,982.98 333,846.36 400,000 129,802.47 184,100 220,000Sale of service 32% 46% 45-% 40360 29,378.40 11,551.25 30,000 6,059.90 6,060 15,000Street/Engr Misc 20% 20% 50-% 40380 228,230.04 263,928.49 117,600 40,782.26 101,544 98,500All Other Revenues 35% 86% 16-% 40510 31,180.53 38,267.46 36,000 21,119.80 42,000 42,000Swimming Pool Revenue 59% 117% 17% 40560 0.00 3,563.00 200 72.00 60 0Senior Dances 36% 30% 0% 40610 84,779.75 43,160.71 27,500 28,691.27 30,461 30,000Municipal Sports Revenue 104% 111% 9% 40611 5,320.00 0.00 11,500 11,662.10 16,500 16,500Swim Lessons 101% 143% 43% 40621 161,700.00 176,400.00 187,288 132,300.00 102,900 187,288DPOA Services 71% 55% 0% 40625 100,000.00 100,000.00 100,000 100,000.00 100,000 100,000Code Enforcement Svcs 100% 100% 0% 40849 7,832.00 46,992.00 0 23,496.00 24,000 0Soft Match-Grants 0% 0% 0% 40916 717,144.93 1,764,716.06 1,248,335 635,453.65 1,308,335 1,477,717Reimbursement fr Other Agency 51% 105% 18% 4,178,4103,225,678.98 4,595,801.21 4,209,391 2,186,003.11 3,857,705All Charges for Services 0% 98% 1-% 80702 1,850,692.00 1,850,692.00 1,866,776 933,388.00 1,866,776 1,979,470Transfer From Water Fund 50% 100% 6% 80723 6,184.75 589.98 0 0.00 0 0Transfer From Other Funds 0% 0% 0% 80881 176,832.16 43,399.41 0 0.00 0 0Trnsf frm American Rescue Plan 0% 0% 0% 1,979,4702,033,708.91 1,894,681.39 1,866,776 933,388.00 1,866,776All Transfers In 0% 98% 6 % 40404 0.00 0.00 0 19,200.00 19,200 0Sale of Land/Property 0% 0% 0% 80400 4,550.00 3,350.00 0 0.00 0 0Sale of Capital Assets 0% 0% 0% 04,550.00 3,350.00 0 19,200.00 19,200All Other Financing Sources 0% 98% 0 % 157,393,989.75 160,478,400.79 162,252,293.00 93,451,797.81 0% 159,269,836 98% 163,143,342 1 %T otal Revenue Proposed Staffing Changes 0.00 0 0.00 0 213,902 51006 0%0%0.00 0% Earnings & Benefits 56,518,652.50 64,829,379 43,520,074.78 62,333,587 71,421,530 51012 10%96%48,844,699.50 67% All Overtime - Non Sworn 1,151,595.63 1,265,747 1,001,789.54 1,325,407 1,209,048 51030 4-%105%1,193,336.60 79% Holiday - Sworn 396,466.70 338,501 352,134.92 355,513 368,932 51032 9%105%382,826.90 104% Overtime-Police Sworn 4,826,255.03 2,041,983 3,584,715.09 4,021,294 2,044,996 51039 0%197%4,143,471.60 176% Hourly 1,902,094.15 2,257,629 1,506,226.91 1,944,639 2,525,619 51040 12%86%1,863,189.31 67% Holiday - Non Sworn 217,017.67 193,361 160,981.03 156,342 160,408 51042 17-%81%197,157.32 83% Fair-Fairplex 600,257.60 682,428 0.00 774,000 774,000 51045 13%1 13%551,008.18 0%
Overtime-Special (Reimb) 581,428.47 656,000 543,319.91 656,000 656,000 51046 0%100%425,965.43 83% Fair-City 152,808.93 128,115 0.00 94,000 94,000 51050 27-%73%145,738.04 0% 4 5/6/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 11:53:39AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
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Overtime-Court 103,647.73 100,000 88,390.36 134,173 134,173 51052 34%134%1 18,790.24 88% Retirement/Termination Payout 879,640.64 291,278 1,094,246.06 1,124,523 0 51059 0%386%1,250,427.93 376% Callback Pay 8,851.64 15,250 6,766.67 15,122 13,100 51066 14-%99%8,671.95 44% Standby - Sworn 362,049.13 363,400 254,783.67 301,816 328,000 51071 10-%83%376,537.24 70% Total Buybacks 245,463.28 365,673 217,224.04 216,656 330,775 51080 10-%59%182,718.31 59% Vacancy Factor 0.00 1,310,000- 0.00 0 0 59994 0%0%0.00 0% 59,684,538.55 67,946,229.10 72,218,744 52,330,652.98 73,453,072 80,274,483 Total Staffing 11%72% 102% Principal Paid 79,031.76 79,032 7,440.69- 79,032 0 52968 0%100%138,509.48 9% 138,509.48 79,031.76 79,032 7,440.69- 79,032 0 Total Debt Service 0%9% 100% Temporary Agency Svcs 57,182.81 37,700 12,397.53 42,730 13,000 51055 66-%113%32,818.68 33% Office Supplies 136,490.53 186,877 96,214.54 181,846 182,471 52060 2-%97%148,170.45 51% Postage 57,121.82 62,108 36,182.50 64,479 60,738 52063 2-%104%41,422.70 58% Printing & Copying 177,492.51 247,720 125,979.13 245,533 242,252 52064 2-%99%174,594.87 51% Other Expense 93,090.51 19,230 68,481.05 29,376 33,069 52080 72%153%39,269.90 356% Other General Expense 4,743.42 2,000 3,031.34 2,000 2,000 52082 0%100%1,119.34 152% Misc Helicopter Expense 30,313.45 0 0.00 0 0 52088 0%0%9,057.92 0% Mileage Reimbursement 3,989.29 7,300 2,769.23 5,920 6,700 52090 8-%81%2,981.23 38% Other Rentals 130,801.05 133,291 89,975.88 133,291 134,740 52110 1%100%113,680.55 68% Building Space - In-Kind 46,992.00 0 23,496.00 0 0 52113 0%0%7,832.00 0% Prof Development - Training 182,024.66 238,977 117,215.91 199,130 154,341 52130 35-%83%97,621.13 49% Dues, Subscriptions & Certs 173,873.24 186,967 138,872.46 183,812 191,164 52140 2%98%137,592.56 74% Advertising - Personnel 725.00 6,000 1,679.00 2,000 2,000 52162 67-%33%3,390.00 28% Building and Yard Repairs 342,373.06 334,597 142,962.65 245,522 227,000 52170 32-%73%516,707.46 43% Vandalism Repair/Replacement 6,496.62 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 37,500.00 75,000 75,000 52189 0%100%75,000.00 50% Community Programs 6,418.31 9,636 2,933.80 9,336 10,500 52190 9%97%4,211.68 30% Advertising 15,072.68 18,439 11,695.53 18,428 19,250 52191 4%100%17,356.06 63% Performance/Artist Fee 25,570.00 16,554 9,594.00 15,750 5,600 52196 66-%95%7,089.74 58% Public Relations/Info 0.00 0 0.00 0 0 52197 0%0%1,494.98 0% Janitorial Supplies 51,269.04 58,350 31,365.78 50,350 50,950 52210 13-%86%41,764.89 54% 5 5/6/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 11:53:39AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
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THRU BUDGET
Playground Area/Equip 9,033.58 1 14,100 4,486.52 114,110 60,000 52262 47-%100%39,222.64 4% Appraisal Services 5,200.00 1,500 0.00 1,500 1,500 52277 0%100%0.00 0% City Code Update/Printing 9,121.00 12,000 4,994.46 10,000 10,000 52280 17-%83%7,781.00 42% Special Programs 102,914.53 113,280 56,935.69 110,280 82,730 52282 27-%97%87,448.35 50% Controllable Contract Services 2,886,108.40 3,746,118 1,583,661.89 3,581,719 2,697,276 52285 28-%96%2,186,977.24 42% Auction Expenses 0.00 50 0.00 50 50 52286 0%100%0.00 0% Meritorius Service Awards 9,462.95 8,700 4,984.09 8,700 2,500 52291 71-%100%34,171.99 57% OES 0.00 0 0.00 0 0 52310 0%0%49,742.82 0%
Employee Relations Committee 18,948.28 25,000 3,119.38 25,000 25,000 52311 0%100%24,061.38 12% Outside Legal Services 133,378.68 341,500 120,092.05 341,500 226,500 52323 34-%100%187,465.05 35% Radio Repairs 7,590.70 12,112 2,498.16 12,112 12,112 52330 0%100%10,830.70 21% Departmental Expense 16,030.75 234,202 7,452.15 14,670 14,610 52350 94-%6%18,926.04 3% Prisoner Meals 25,713.86 51,850 18,152.77 51,850 27,520 52354 47-%100%24,338.50 35% Uniforms 2,667.36 8,770 2,479.83 7,700 8,200 52375 6-%88%1,079.49 28% Equipment Maint/Repair 13,946.86 41,147 20,801.97 36,200 36,200 52381 12-%88%13,199.68 51% Towing Non-City Veh 828.00 3,000 1,826.01 3,000 3,000 52385 0%100%1,111.00 61% Small Tools & Equipment 324,982.01 324,194 150,210.45 277,470 223,192 52402 31-%86%384,012.31 46% Computer Related Acquisitions 218,887.45 71,400 51,287.11 71,400 71,400 52403 0%100%524,526.84 72% Traffic Sig Contr/Cabinets 0.00 14,735 0.00 14,735 14,735 52404 0%100%0.00 0% Non Capital Furniture & Equipm 0.00 2,426 2,425.04 2,426 0 52405 0%100%0.00 100% Helicopter Maintenance 96,891.77 113,700 73,135.16 113,700 113,700 52415 0%100%55,950.00 64% Vehicle Expense-Outside Vendor 285,395.36 403,184 235,523.69 403,184 200,000 52425 50-%100%199,377.20 58% Other Supplies/Materials 55,500.50 116,728 62,417.01 111,296 95,025 52430 19-%95%46,507.51 53% Supplies-Officers 148,467.21 61,600 36,663.12 59,600 61,600 52431 0%97%82,188.82 60% Range Expense 117,665.96 117,000 72,872.74 117,000 117,000 52440 0%100%122,932.10 62% Small Equip-Special/Safety 182.00 8,400 0.00 8,400 8,400 52450 0%100%0.00 0% POST Training 97,758.30 119,000 72,136.92 110,000 110,000 52458 8-%92%108,996.66 61% In-Service Training 159,864.24 160,000 55,755.06 169,000 165,000 52460 3%106%110,327.19 35% Fitness For Duty 4,147.50 3,000 2,962.50 2,963 3,000 52466 0%99%2,200.00 99% Extradition Expense 10,699.85 10,000 0.00 10,000 10,000 52470 0%100%3,353.93 0% Fire Alarm Ex & Repair 1,093.37 1,847 119.40 1,847 1,847 52480 0%100%183.22 6% Swimming Pool Supplies 52,722.60 69,000 34,752.54 69,000 79,000 52491 14%100%59,984.72 50% Fingerprint Expense 11,539.00 21,085 5,609.00 17,835 11,000 52540 48-%85%18,424.00 27% Physical/Mental Exams 24,416.00 30,718 14,299.00 23,500 31,000 52541 1%77%39,903.00 47% Recruitment Testing 15,422.02 14,000 8,814.57 14,000 14,000 52545 0%100%10,099.94 63% 6 5/6/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 11:53:39AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
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2024-2025 2025-2026%

ACTUALS/
BUDGET
%

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%
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CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
General Maint & Repairs 212,597.46 360,848 195,553.15 364,790 333,400 52580 8-%101%266,208.69 54% O
ffice Equip Maint/Repair 27,355.96 48,500 17,936.61 41,755 42,400 52581 13-%86%28,967.34 37% Property Maintenance & Repairs 2,000.00 2,500 0.00 2,500 2,500 52585 0%100%490.00 0% Library Books 58,205.50 55,179 30,756.80 45,179 50,000 52610 9-%82%49,365.71 56% Serials 2,342.01 2,500 1,914.65 2,000 500 52615 80-%80%2,481.14 77% Activity Program Supplies 231,695.33 217,949 144,896.63 184,871 159,930 52620 27-%85%109,270.19 66% Recreation Trip Transportation 0.00 50,000 3,615.00 50,000 0 52623 0%100%0.00 7% Safety Supplies 0.00 750 0.00 750 750 52645 0%100%0.00 0% Canine Program 20,493.39 20,000 10,726.73 21,500 21,500 52650 8%108%19,649.04 54% Photographic Expense 2,993.77 0 0.00 0 0 52670 0%0%0.00 0% Uniform Related Expense 189,216.66 70,250 32,112.75 70,000 70,000 52675 0%100%98,157.67 46% Police Commission Support 28,501.50 185,000 34,494.00 100,000 185,000 52691 0%54%24,307.50 19% Trees, Shrubs & Seeds 8,736.26 30,000 2,106.91 30,000 30,000 52720 0%100%4,699.00 7% Bed Linen & Supplies 17,703.91 18,200 12,151.45 18,200 18,200 52740 0%100%5,181.02 67% Equipment Rental 180.32 550 0.00 550 550 52800 0%100%427.25 0% Electronic Access 36,223.37 47,400 25,017.36 62,400 40,000 52840 16-%132%34,527.46 53% Safety Training & Equip 5,151.56 14,327 6,465.25 13,696 13,200 52902 8-%96%4,174.64 45% Weed Abatement 5,250.00 25,000 0.00 5,000 25,000 52920 0%20%39,996.00 0% Cont-Tree Trim CW Extrodinary 226,929.50 261,951 195,637.75 261,951 200,000 52927 24-%100%150,260.00 75% Contract - Swim Operations 305,084.51 300,000 211,178.77 300,000 320,000 52929 7%100%234,399.66 70% Contract - Bldg & Safety 1,005,019.19 849,057 380,044.22 885,000 312,877 52930 63-%104%2,770,769.74 45% Contract - Tree Maint 206,074.50 304,000 114,909.56 304,000 304,000 52931 0%100%456,150.00 38% Contract - Landscape Maint 1,723,769.00 1,813,314 1,176,592.99 1,813,314 1,903,980 52932 5%100%1,587,298.70 65% Contract - Sweeping 0.00 0 0.00 0 0 52934 0%0%46,999.64 0% Contract - Security 739,523.88 775,436 488,730.20 777,116 704,920 52937 9-%100%425,494.97 63% Contract - Bldg Automation 37,926.00 73,476 40,248.00 50,076 50,334 52938 31-%68%37,425.00 55% Abate Hazardous Buildings 38,943.27 52,930 3,010.00 20,000 40,000 52940 24-%38%62,828.95 6% Contract - City Attorney 1,074,290.31 1,300,000 915,211.64 1,300,000 1,300,000 52945 0%100%949,365.46 70% Community Outreach 35,521.58 62,974 11,549.06 41,474 45,000 58276 29-%66%0.00 18% Prior Year Expend Correction 6,408.00 0 0.00 0 0 59002 0%0%0.00 0% Contingency-General 6,860.36 190,050 0.00 229,500 250,000 59900 32%121%0.00 0% Proposed Reduction 0.00 0 0.00 0 4,603,537-59920 0%0%0.00 0% Section 115 Trustee 3,688,250.00 500,000 250,000.00 500,000 0 59930 0%100%0.00 50% Supplementals 0.00 0 0.00 0 314,030 59993 0%0%0.00 0%
7 5/6/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 11:53:39AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
13,387,394.23 16,476,867.19 15,705,733 8,005,174.09 14,973,372 8,139,906 T otal Controllable Exp 48-%51% 95% Off-Site Storage 4,973.15 7,500 4,096.41 7,450 7,500 52081 0%99%5,884.84 55% Conf/Misc Exp-Dist 1 23,596.00 12,208 11,733.38 11,256 25,251 52101 107%92%22,488.00 96% Conf/Misc Exp-Dist 2 23,596.00 24,415 15,657.85 24,415 25,251 52102 3%100%22,488.00 64% Conf/Misc Exp-Dist 3 23,596.00 24,415 15,524.02 24,415 25,251 52103 3%100%22,488.00 64% Conf/Misc Exp-Dist 4 23,596.00 24,415 11,393.38 24,415 25,251 52104 3%100%22,488.00 47% Conf/Misc Exp-Dist 5 23,596.00 24,415 4,257.85 24,415 25,251 52105 3%100%22,488.00 17% Conf/Misc Exp-Dist 6 23,596.00 12,208 11,207.85 11,125 25,251 52106 107%91%22,488.00 92% Conf/Misc Exp-Mayor 27,853.00 28,820 20,762.94 28,820 29,807 52107 3%100%26,545.00 72% Dumping Fee 215,521.54 281,690 142,595.86 255,000 184,000 52111 35-%91%0.00 51% Conf/Misc Exp-Dist 1 0.00 12,207 3,481.86 12,207 0 52131 0%100%0.00 29% Conf/Misc Exp-Dist 6 0.00 12,207 4,416.26 12,207 0 52136 0%100%0.00 36% Data Communications Lines 29,480.80 29,485 3,207.95 39,650 22,700 52150 23-%134%28,804.09 11% Pub, Print Ord/Res/Legals 5,330.12 13,700 3,431.48 7,306 8,450 52160 38-%53%8,812.60 25% Audit Services 24,458.70 25,728 18,573.96 25,728 26,013 52180 1%100%26,970.86 72% Jail Booking Fees 0.00 1,000 0.00 0 0 52205 0%0%0.00 0% Insurance Premiums 20,205.00 0 0.00 0 0 52250 0%0%0.00 0% Required Contract Services 304,870.90 400,250 196,587.91 394,200 484,165 52274 21%98%410,190.41 49% Registrar Services 592,557.67 600,000 1,986.30 340,871 500,000 52275 17-%57%391,557.38 0% Hazardous Matls Compliance 2,287.76 6,500 3,200.23 11,500 6,500 52298 0%177%1,339.00 49% Regulatory Compliance 5,821.86 11,850 3,616.60 11,600 13,600 52299 15%98%5,735.80 31% Humane Society Contract 1,735,364.04 1,650,000 1,247,547.14 1,875,000 2,200,000 52324 33%114%1,519,310.00 76% Medical Services 112,620.31 136,000 64,382.65 140,000 140,000 52360 3%103%150,885.98 47% Coroners Fees 0.00 4,000 0.00 4,000 4,000 52361 0%100%0.00 0% Fuel Expense 24,409.99 94,603 26,077.51 48,603 50,000 52370 47-%51%36,010.12 28% Uniform Service 23,501.60 21,908 13,768.42 21,908 19,200 52390 12-%100%12,871.11 63% Tuition Reimbursement 38,933.74 68,500 28,088.05 52,500 59,000 52461 14-%77%12,310.82 41% Lease Equipment-Citywide 200,211.33 194,750 98,054.44 194,750 195,000 52572 0%100%205,741.72 50% Fire Contract 37,034,038.00 36,629,479 27,472,109.40 36,629,479 37,758,927 52575 3%100%33,490,372.00 75% Automation Lease 3,016.71 5,500 1,977.18 3,960 3,960 52576 28-%72%2,917.94 36% Automation-Maintenance 416,166.82 484,076 375,648.06 483,140 459,096 52588 5-%100%330,388.45 78% Bus Shelter Maintenance 0.00 36,000 0.00 36,000 36,000 52649 0%100%0.00 0% Election Expense 656.70 1,000 231.53 226 500 52690 50-%23%212.36 23% 8 5/6/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 11:53:39AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
03/31/2025

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BUDGET
%

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%
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CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Tri-City Mental Health 43,675.00 43,675 43,675.00 43,675 43,675 52771 0%100%43,675.00 100% T
axes - PBID 9,498.90 9,690 4,842.83 9,690 9,885 53222 2%100%0.00 50% Property Tax Admin Fee-SB2557 279,230.57 270,000 311,880.02 270,000 305,000 53915 13%100%263,279.18 116% IT Software/Hardware Maintenan 45,825.00 0 0.00 0 0 54015 0%0%0.00 0% Uncollectible Accounts 20,318.16 10,000 9,670.83 10,000 0 58920 0%100%36,218.77 97% Permit Refunds-Prior Year 26,767.00 0 0.00 0 0 59989 0%0%15,344.89 0% 37,160,306.32 41,389,170.37 41,212,194 30,173,685.15 41,089,511 42,718,484 Total Required Exp 4%73% 100% Gas & Electricity 1,053,984.74 1,192,494 832,529.10 1,164,087 1,235,069 52070 4%98%1,019,911.21 70% Water 836,792.98 970,355 505,694.09 906,576 946,560 52071 2-%93%635,992.06 52% SCE Discount 0.00 0 18,921.16- 0 0 52075 0%0%0.00 0%
Telephone Service Expense 94,192.22 0 0.00 0 0 52121 0%0%93,813.88 0% Desk Phone Expense 21,152.07 0 0.00 0 0 52123 0%0%43,077.29 0% Cellular Phones 185,246.10 0 0.00 0 0 52128 0%0%71,820.30 0% Air Cards 59,699.06 0 0.00 0 0 52151 0%0%49,625.13 0%
1,914,239.87 2,251,067.17 2,162,849 1,319,302.03 2,070,663 2,181,629 Total Utilities 1%61% 96% Info Systems Allocation 2,062,001.05 2,757,507 2,074,532.56 2,761,100 2,640,385 52185 4-%100%1,548,269.00 75% Claims Exp - Liab 2,781,014.00 2,762,869 2,072,151.45 2,762,869 2,918,714 52235 6%100%2,237,876.00 75% Liab Admin Alloc 3,120,131.00 3,855,692 2,899,344.69 3,860,743 3,736,714 52245 3-%100%2,633,604.00 75% Unempl Admin Alloc 6,966.00 7,443 5,596.29 7,453 7,701 52246 3%100%6,765.00 75% WC Admin Alloc 971,246.00 926,822 696,825.54 927,603 921,408 52247 1-%100%813,404.00 75% Fleet Operation 2,200,194.00 2,654,290 1,990,717.11 2,654,290 2,359,765 52420 11-%100%1,737,141.00 75% Debt Svc Admin Alloc 473.37 0 0.00 0 0 53920 0%0%29,993.13 0% POB Allocation 12,739,487.95 12,142,290 9,111,511.59 12,141,833 12,188,024 53921 0%100%12,326,221.00 75% 21,333,273.13 23,881,513.37 25,106,913 18,850,679.23 25,115,891 24,772,711 Total Alloc Costs & Self Ins 1-%75% 100% Admin Svc Charge - Gen Svcs 107,833.00- 101,724- 50,862.00- 101,724- 105,182-59901 3%100%102,796.00- 50% Admin Svc Charge - Mayor/Cncl 131,959.00- 24,830- 12,415.00- 24,830- 25,675-59902 3%100%125,795.00- 50% Admin Svc Charge - City Clerk 63,799.00- 86,749- 43,374.50- 86,749- 89,698-59903 3%100%60,819.00- 50% Admin Svc Charge - HR 303,341.00- 407,190- 203,595.00- 407,190- 421,035-59907 3%100%289,172.00- 50% Admin Svc Charge - Finance 520,662.00- 421,922- 210,961.00- 421,922- 436,267-59911 3%100%496,342.00- 50% Admin Svc Charge - Admin 192,929.00- 297,432- 148,716.00- 297,432- 307,545-59913 3%100%183,917.00- 50% 9 5/6/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 11:53:39AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
03/31/2025

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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Admin Svc Charge - Pub Works 434,095.00- 467,723- 233,861.50- 467,723- 483,626-59925 3%100%413,818.00- 50% 1,672,659.00- 1,754,618.00- 1,807,570- 903,785.00- 1,807,570- 1,869,028-T otal Recovered Cost 3%0% 100%
Building Improvements 27,210.63 0 0.00 0 0 66107 0%0%72,151.46 0% Furniture & Equipment 0.00 68,275 17,000.00 212,000 0 66180 0%311%41,998.28 25% Automobiles & Trucks 2,936,268.65 277,054 74,095.59 233,841 0 66182 0%84%422,543.34 27% Other Equipment 0.00 280,880 246,851.21 278,852 178,964 66189 36-%99%865,500.95 88% Automation Acquisitions 5,000.00 480,000 177,911.75 285,000 0 66193 0%59%29,824.06 37% Capital Prior Year Carryover 0.00 0 0.00 0 105,053 66205 0%0%0.00 0% 1,432,018.09 2,968,479.28 1,106,209 515,858.55 1,009,693 284,017 Total Capital 74-%47% 91% Trsf to SGT - Street Trees 131,750.00 131,750 98,812.50 131,750 131,750 89913 0%100%131,750.00 75% Transfer To Equip Repl 1,294,125.00 200,000 100,000.00 200,000 0 89921 0%100%397,047.37 50% Transfer to Debt Service 1,441,757.32 1,450,765 725,382.08 1,450,765 1,444,251 89923 0%100%1,444,646.64 50% Transfers To Other Funds 25,603.43 0 0.00 0 0 89930 0%0%299,443.01 0% Transfer To Sr Citizen Nutr 83,639.24 97,560 14,160.70 97,560 110,000 89935 13%100%101,729.40 15% Transfer to Water CIP 0.00 50,000 50,000.00 50,000 0 89951 0%100%0.00 100% Transfer to CIP Project Fund 3,763,440.00 3,702,450 3,702,450.00 3,702,450 0 89987 0%100%5,510,000.00 100% Transfer to Pension Oblig Bond 2,875,768.52 2,867,288 1,433,643.14 2,867,288 2,875,514 89988 0%100%2,869,877.76 50% Trsfr to Catastrophic Event Fd 300,000.00 300,000 150,000.00 300,000 0 89991 0%100%0.00 50% Trsfer to Children & Youth Fd 0.00 1,645,780 0.00 1,645,780 7,502,929 89992 356%100%0.00 0% 10,754,494.18 9,916,083.51 10,445,593 6,274,448.42 10,445,593 12,064,444 Total Transfer Out 15%60% 100% 144,132,114.85 163,153,823.75 166,229,697 116,558,574.76 166,429,257 168,566,646 T otal Expense: 70 % 100 % 1% Net: AL L DEPARTMENTS 23,106,776.95-13,261,874.90 3,977,404- 7,159,421- 5,423,304-2,675,422.96- 10 City of Pomona 2025-26 Proposed Budget
1302 Mayor/Council 567,659 600,070 659,021 Personnel 325,374 351,991 343,712 Operating 189,031 197,310 203,323 Utilities 852 - - Alloc Costs 52,402 50,769 111,986 Total 567,659 600,070 659,021
Adm Svc Chg (131,959) (24,830) (25,675) Total 435,700 575,240 633,346
Department at a Glance
~ CITY COUNCIL ~

SERVICES PROVIDEDEXPENSE BY DIVISION / FUND
Mayor/Council

GENERAL FUND EXPENSE BY CATEGORY
2023-24
Actual
2024-25
Budget
2025-26
Proposed
2023-24
Actual
2024-25
Budget
2025-26
Proposed
OPERATIONS - General Fund
DEPT STAFFING - All Funds
The City Council, comprised of the elected representatives of Pomona's residents, serves as the legislative or policy-making body of the City. This body also functions 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 effectivelly meet the community's needs. The Council sets program priorities and determines the City's capacity to finance 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, and members of various commissions, boards, and other resident advisory groups.

Personnel
Operating
Alloc Costs
52%
31%
0%
17%
2022 2023 2024 2025 2026
7 7 7 7 7
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THRU BUDGET
1302 Mayor/Council
Earnings & Benefits 325,373.60 348,391 235,469.08 342,000 338,712 51012 3-%98%307,342.80 68% T
otal Buybacks 0.00 3,600 4,674.23 4,674 5,000 51080 39%130%0.00 130% 307,342.80 325,373.60 351,991 240,143.31 346,674 343,712 Total Staffing 2-%68% 98% Postage 0.00 0 5.15 6 10 52063 0%0%0.00 0%
Printing & Copying 2.30 0 0.00 0 0 52064 0%0%0.00 0%
Controllable Contract Services 17,600.00 20,000 0.00 0 20,000 52285 0%0%4,400.00 0% Departmental Expense 2,000.00 2,000 0.00 2,000 2,000 52350 0%100%2,312.22 0% Small Tools & Equipment 0.00 0 0.00 0 0 52402 0%0%130.02 0% 6,842.24 19,602.30 22,000 5.15 2,006 22,010 Total Controllable Exp 0%0% 9% Conf/Misc Exp-Dist 1 23,596.00 12,208 11,733.38 11,256 25,251 52101 107%92%22,488.00 96% Conf/Misc Exp-Dist 2 23,596.00 24,415 15,657.85 24,415 25,251 52102 3%100%22,488.00 64% Conf/Misc Exp-Dist 3 23,596.00 24,415 15,524.02 24,415 25,251 52103 3%100%22,488.00 64% Conf/Misc Exp-Dist 4 23,596.00 24,415 11,393.38 24,415 25,251 52104 3%100%22,488.00 47% Conf/Misc Exp-Dist 5 23,596.00 24,415 4,257.85 24,415 25,251 52105 3%100%22,488.00 17% Conf/Misc Exp-Dist 6 23,596.00 12,208 11,207.85 11,125 25,251 52106 107%91%22,488.00 92% Conf/Misc Exp-Mayor 27,853.00 28,820 20,762.94 28,820 29,807 52107 3%100%26,545.00 72% Conf/Misc Exp-Dist 1 0.00 12,207 3,481.86 12,207 0 52131 0%100%0.00 29% Conf/Misc Exp-Dist 6 0.00 12,207 4,416.26 12,207 0 52136 0%100%0.00 36% 161,473.00 169,429.00 175,310 98,435.39 173,275 181,313 Total Required Exp 3%56% 99% Desk Phone Expense 354.22 0 0.00 0 0 52123 0%0%708.81 0% Cellular Phones 497.93 0 0.00 0 0 52128 0%0%488.49 0%
1,197.30 852.15 0 0.00 0 0 Total Utilities 0%0% 0%
Claims Exp - Liab 16,021.00 18,541 13,905.72 18,541 0 52235 0%100%0.00 75% Liab Admin Alloc 0.00 0 0.00 0 65,881 52245 0%0%0.00 0% Unempl Admin Alloc 0.00 0 0.00 0 137 52246 0%0%0.00 0%
WC Admin Alloc 0.00 0 0.00 0 16,409 52247 0%0%0.00 0%
1 5/3/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 11:25:53AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
POB Allocation 36,381.00 32,228 24,171.03 32,228 29,559 53921 8-%100%36,789.00 75% 36,789.00 52,402.00 50,769 38,076.75 50,769 1
11,986 Total Alloc Costs & Self Ins 121%75% 100%
513,644.34 567,659.05 600,070 376,660.60 572,724 659,021 T otal Expense: 63 % 95 % 10% Net: Mayor/Council 376,660.60-513,644.34- 600,070- 572,724- 659,021-567,659.05- 2 This Page Intentionally Left Blank

City of Pomona 2025-26 Proposed Budget

EXPENSE BY DIVISION / FUND
Administration
1301 City Manager 1,589,508 1,444,487 1,231,992 1303 Economic Development 166,599 159,846 262,733 9999 Children & Youth - 1,645,780 7,502,929 1,756,107 3,250,113 8,997,654
Other Funds
148 Pomona Fd for Children & Youth - 61,479 183,507 187 Prop 47 Grant - 1,636,371 2,293,345 188 CalVIP Grant 1,166,918 3,780,644 1,477,006

GENERAL FUND EXPENSE BY CATEGORY
Personnel 1,313,478 1,088,223 1,139,484 Operating 136,826 134,049 100,416 Utilities 5,838 - - Trans Out - 1,645,780 7,502,929 Alloc Costs 299,966 382,061 254,825 Total 1,756,107 3,250,113 8,997,654
Adm Svc Chg (192,929) (297,432) (307,545) Total 1,563,178 2,952,681 8,690,109
~ ADMINISTRATION ~

SERVICES PROVIDED
Department at a Glance
2025-26
Proposed
2023-24
Actual
2024-25
Budget
2023-24
Actual
2024-25
Budget
2025-26
Proposed
DEPT STAFFING - All Funds
OPERATIONS - General Fund
The City Manager serves as the Chief Administrative Officer of city government and is accountable to the City Council for the efficient and effective management of City functions. Additionally, the City Manager serves as the Executive Director for the Successor Agency to the former Pomona Redevelopment Agency and the Pomona Financing Authority. The City Administration staff develops policy and budgetary recommendations for City Council action and carries out Council directives. The Department coordinates City Council activities with other governmental agencies and external organizations. The City Manager's budget includes the Office of Economic and Business Affairs and serves as the administrative home for the Office of Violence Prevention and Neighborhood Wellbeing and the Measure Y Department of Children and Youth, both of which maintain their own independent budgets. Although not budgeted within this program, the department also oversees specific contracts, such as animal control and the Los Angeles County Fire Contract Services.

Personnel
Operating
Trans Out
Alloc Costs
13%
1% Utilities
0%
83%
3%
2022 2023 2024 2025 2026
6 8 11 11 10
5/3/2025 C I T Y O F P O M O N A
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ESTIM
ATE
2024-2025 2025-2026%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1301 City Manager
Earnings & Benefits 1,087,235.83 939,452 610,506.23 942,526 903,975 51012 4-%100%6 11,945.26 65% Hourly 23,252.92 0 0.00 0 0 51040 0%0%3,665.03 0%
Retirement/Termination Payout 68,839.94 0 0.00 0 0 51059 0%0%0.00 0% Total Buybacks 41,374.06 47,300 23,145.67 22,826 30,000 51080 37-%48%38,463.58 49% 654,073.87 1,220,702.75 986,752 633,651.90 965,352 933,975 Total Staffing 5-%64% 98% Office Supplies 881.20 1,500 362.55 1,500 1,500 52060 0%100%780.23 24% Postage 62.68 100 24.86 100 100 52063 0%100%56.63 25%
Printing & Copying 361.54 1,000 370.08 1,000 1,000 52064 0%100%109.62 37% Prof Development - Training 4,392.10 10,000 1,316.48 5,000 10,000 52130 0%50%2,024.06 13% Dues, Subscriptions & Certs 4,287.96 4,864 645.94 4,000 4,000 52140 18-%82%2,804.90 13% Departmental Expense 5,168.34 1,500 537.80 1,500 1,500 52350 0%100%681.86 36% Small Tools & Equipment 104.70 250 92.01 250 300 52402 20%100%303.09 37% Computer Related Acquisitions 20,581.09 0 0.00 0 0 52403 0%0%5,491.05 0% Other Supplies/Materials 543.80 250 214.68 250 300 52430 20%100%447.70 86% Office Equip Maint/Repair 3,147.20 3,500 2,612.47 3,500 3,500 52581 0%100%144.35 75% Community Outreach 35,521.58 62,974 11,549.06 41,474 45,000 58276 29-%66%0.00 18% 12,843.49 75,052.19 85,938 17,725.93 58,574 67,200 Total Controllable Exp 22-%21% 68% Tuition Reimbursement 0.00 3,500 0.00 3,500 3,500 52461 0%100%0.00 0% Automation-Maintenance 0.00 936 0.00 0 936 52588 0%0%0.00 0%

0.00 0.00 4,436 0.00 3,500 4,436 Total Required Exp 0%0% 79% Telephone Service Expense 2,489.65 0 0.00 0 0 52121 0%0%2,253.20 0% Desk Phone Expense 657.85 0 0.00 0 0 52123 0%0%1,316.38 0% Cellular Phones 2,690.06 0 0.00 0 0 52128 0%0%2,445.50 0% 6,015.08 5,837.56 0 0.00 0 0 Total Utilities 0%0% 0%
Info Systems Allocation 36,404.00 52,125 39,093.75 52,125 55,479 52185 6%100%37,755.00 75% Claims Exp - Liab 66,589.00 54,360 40,770.00 54,360 38,899 52235 28-%100%34,302.00 75% 1 5/3/2025 C I T Y O F P O M O N A
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ESTIM
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2024-2025 2025-2026%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Liab Admin Alloc 71,714.00 1 12,862 84,646.44 112,862 41,587 52245 63-%100%59,756.00 75% Unempl Admin Alloc 162.00 220 164.97 220 86 52246 61-%100%156.00 75% WC Admin Alloc 22,562.00 25,471 19,103.22 25,471 10,358 52247 59-%100%18,722.00 75% Fleet Operation 8,302.00 3,160 2,369.97 3,160 1,122 52420 64-%100%858.00 75% POB Allocation 70,788.00 119,163 89,372.25 119,163 78,850 53921 34-%100%69,317.00 75% 220,866.00 276,521.00 367,361 275,520.60 367,361 226,381 Total Alloc Costs & Self Ins 38-%75% 100% Automobiles & Trucks 11,394.69 0 0.00 0 0 66182 0%0%0.00 0%

0.00 11,394.69 0 0.00 0 0 Total Capital 0%0% 0%
893,798.44 1,589,508.19 1,444,487 926,898.43 1,394,787 1,231,992 T otal Expense: 64 % 97 % 15-% Net: City Manager 926,898.43-893,798.44- 1,444,487- 1,394,787- 1,231,992-1,589,508.19- 2 5/3/2025 C I T Y O F P O M O N A
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2024-2025 2025-2026%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1303 Economic Development
Earnings & Benefits 90,666.72 99,101 64,646.32 85,700 203,009 51012 105%86%86,385. 11 65% Retirement/Termination Payout 0.00 0 11,298.75 0 0 51059 0%0%0.00 0% Total Buybacks 2,108.54 2,370 1,831.27 1,832 2,500 51080 5%77%2,092.22 77% 88,477.33 92,775.26 101,471 77,776.34 87,532 205,509 Total Staffing 103%77% 86% Printing & Copying 17.23 268 1.70 268 270 52064 1%100%192.32 1% Prof Development - Training 443.39 0 0.00 0 500 52130 0%0%0.00 0% Dues, Subscriptions & Certs 2,728.06 6,000 6,000.00 7,555 7,600 52140 27%126%0.00 100% Controllable Contract Services 47,190.00 37,000 11,852.19 37,000 20,000 52285 46-%100%0.00 32% Departmental Expense 0.00 107 0.00 107 110 52350 3%100%0.00 0% Office Equip Maint/Repair 0.00 300 166.91 300 300 52581 0%100%0.00 56% 192.32 50,378.68 43,675 18,020.80 45,230 28,780 Total Controllable Exp 34-%41% 104% Info Systems Allocation 1,380.00 1,548 1,161.00 1,548 3,515 52185 127%100%1,445.00 75% Liab Admin Alloc 2,714.00 3,247 2,435.22 3,247 5,765 52245 78%100%2,287.00 75% Unempl Admin Alloc 6.00 6 4.50 6 12 52246 100%100%6.00 75% WC Admin Alloc 854.00 733 549.72 733 1,436 52247 96%100%717.00 75% POB Allocation 18,491.00 9,166 6,874.47 9,166 17,716 53921 93%100%10,147.00 75% 14,602.00 23,445.00 14,700 11,024.91 14,700 28,444 Total Alloc Costs & Self Ins 93%75% 100% 103,271.65 166,598.94 159,846 106,822.05 147,462 262,733 T otal Expense: 67 % 92 % 64% Net: Economic Development 106,822.05-103,271.65- 159,846- 147,462- 262,733-166,598.94- 3 5/5/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 7:33:13PMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
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YEAR-END

ESTIMATE
2024-2025 2025-2026%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Uncollectible Accounts 0.00 0 0.00 0 0 58920 0%0%405.54- 0% 405.54- 0.00 0 0.00 0 0 Total Required Exp 0%0% 0%
Transfers
To Other Funds 23,621.26 0 0.00 0 0 89930 0%0%0.00 0%
Trsfer to Children & Youth Fd 0.00 1,645,780 0.00 1,645,780 7,502,929 89992 356%100%0.00 0%

0.00 23,621.26 1,645,780 0.00 1,645,780 7,502,929 Total Transfer Out 356%0% 100% 405.54- 23,621.26 1,645,780 0.00 1,645,780 7,502,929 0 % 100 % 356%Total Expense:

4 This Page Intentionally Left Blank

5 City of Pomona 2025-26 Proposed Budget

EXPENSE BY DIVISION / FUND
0301 City Clerk 834,442 1,104,446 931,499 0302 Election Activities 597,080 609,100 504,550 0304 Redistricting Program 610 700 700 1,432,132 1,714,246 1,436,749

GENERAL FUND EXPENSE BY CATEGORY
Personnel 600,081 818,503 881,876 Operating 692,975 735,900 397,375 Utilities 948 - - Alloc Costs 138,127 159,843 157,498 Total 1,432,132 1,714,246 1,436,749
Adm Svc Chg (63,799) (86,749) (89,698) Total 1,368,333 1,627,497 1,347,051
~ CITY CLERK ~

SERVICES PROVIDED
City Clerk
2025-26
Proposed
2023-24
Actual
2024-25
Budget
2025-26
Proposed
2023-24
Actual
Department at a Glance
OPERATIONS - General Fund DEPT STAFFING - All Funds
2024-25
Budget
The City Clerk’s Office provides Legislative Services, Records Management, and Election Services in compliance with State and municipal requirements. The City Clerk ensures that all documents certifying City Council actions are preserved and maintained as the official records of the City of Pomona, and are accessible to the public. The City Clerk also compiles the City Council Meeting Agenda, verifies that legal notices have been posted or published, and maintains indexes of Minutes, Ordinances, and Resolutions adopted by the legislative body.

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

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

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

Personnel
Operating
Alloc Costs
61%
28%
0%
11%
2022 2023 2024 2025 2026
4 4
6 6 6
5/3/2025 C I T Y O F P O M O N A
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%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0300 All City Clerk
40380 4,053.61 9,352.56 8,300 1,217.05 2,500 8,300All Other Revenues 15% 30% 0% 8,3004,053.61 9,352.56 8,300 1,217.05 2,500All Cha
rges for Services 0% 30% 0 %
4,053.61 9,352.56 8,300.00 1,217.05 0% 2,500 30% 8,300 0 %T otal Revenue Earnings & Benefits 580,647.49 794,127 452,857.82 671,837 858,490 51012 8%85%496,986.66 57% All Overtime - Non Sworn 7,426.87 8,000 4,329.44 7,000 8,000 51030 0%88%6,400.87 54% T
otal Buybacks 12,007.11 16,376 15,423.98 15,424 15,386 51080 6-%94%0.00 94% 503,387.53 600,081.47 818,503 472,611.24 694,261 881,876 Total Staffing 8%58% 85% Office Supplies 3,757.18 6,000 3,335.00 6,000 5,000 52060 17-%100%4,725.58 56% Postage 190.32 500 110.18 200 200 52063 60-%40%144.92 22% Printing & Copying 88.51 1,100 62.11 200 300 52064 73-%18%1,012.57 6% Other Expense 242.86 600 43.23 250 250 52080 58-%42%263.13 7% Mileage Reimbursement 602.45 1,000 0.00 0 500 52090 50-%0%400.00 0% Prof Development - Training 8,237.09 11,000 3,882.17 7,083 9,000 52130 18-%64%9,624.42 35% Dues, Subscriptions & Certs 1,475.00 3,000 1,620.00 1,945 1,725 52140 43-%65%1,449.94 54% City Code Update/Printing 9,121.00 12,000 4,994.46 10,000 10,000 52280 17-%83%7,781.00 42% Controllable Contract Services 59,557.41 72,000 38,453.72 51,054 59,000 52285 18-%71%39,529.49 53% Meritorius Service Awards 0.00 3,700 0.00 3,700 0 52291 0%100%0.00 0% Small Tools & Equipment 7,057.74 7,000 0.00 5,052 0 52402 0%72%0.00 0% Computer Related Acquisitions 0.00 0 0.00 0 0 52403 0%0%1,628.82 0% Office Equip Maint/Repair 2,074.79 5,000 2,066.45 3,244 4,000 52581 20-%65%4,509.48 41% Proposed Reduction 0.00 0 0.00 0 197,100-59920 0%0%0.00 0% 71,069.35 92,404.35 122,900 54,567.32 88,728 107,125-Total Controllable Exp 13-%44% 72% Pub, Print Ord/Res/Legals 3,856.69 8,500 2,865.80 2,866 4,000 52160 53-%34%7,000.88 34% Registrar Services 592,557.67 600,000 1,986.30 340,871 500,000 52275 17-%57%391,557.38 0% Tuition Reimbursement 3,500.00 3,500 0.00 0 0 52461 0%0%0.00 0% Election Expense 656.70 1,000 231.53 226 500 52690 50-%23%212.36 23% 398,770.62 600,571.06 613,000 5,083.63 343,963 504,500 Total Required Exp 18-%1% 56% 1 5/3/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 10:41:48AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
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2024-2025 2025-2026%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Desk Phone Expense 455.45 0 0.00 0 0 52123 0%0%9 11.37 0% Cellular Phones 492.85 0 0.00 0 0 52128 0%0%0.00 0%
911.37 948.30 0 0.00 0 0 Total Utilities 0%0% 0%
Info Systems Allocation 23,697.00 26,258 19,693.44 26,258 20,237 52185 23-%100%13,152.00 75% Claims Exp - Liab 0.00 0 0.00 0 547 52235 0%0%0.00 0%
Liab Admin Alloc 31,888.00 48,715 36,536.22 48,715 49,411 52245 1%100%22,873.00 75% Unempl Admin Alloc 72.00 95 71.19 95 103 52246 8%100%59.00 75% WC Admin Alloc 10,033.00 10,994 8,245.44 10,994 12,305 52247 12%100%7,167.00 75% POB Allocation 72,437.00 73,781 55,335.78 73,781 74,895 53921 2%100%59,912.00 75% 103,163.00 138,127.00 159,843 119,882.07 159,843 157,498 Total Alloc Costs & Self Ins 1-%75% 100% 1,077,301.87 1,432,132.18 1,714,246 652,144.26 1,286,795 1,436,749 T otal Expense: 38 % 75 % 16-% Net: All City Clerk 650,927.21-1,073,248.26- 1,705,946- 1,284,295- 1,428,449-1,422,779.62- 2 Line Item
Details by
Division
3 5/3/2025 C I T Y O F P O M O N A
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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0301 City Clerk
40380 98.00 7.75 300 30.75 100 300All Other Revenues 10% 33% 0% 30098.00 7.75 300 30.75 100All Cha
rges for Services 0% 33% 0 %

98.00 7.75 300.00 30.75 0% 100 33% 300 0 %T otal Revenue Earnings & Benefits 580,647.49 794,127 452,857.82 671,837 858,490 51012 8%85%496,986.66 57% All Overtime - Non Sworn 7,426.87 8,000 4,329.44 7,000 8,000 51030 0%88%6,400.87 54% T
otal Buybacks 12,007.11 16,376 15,423.98 15,424 15,386 51080 6-%94%0.00 94% 503,387.53 600,081.47 818,503 472,611.24 694,261 881,876 Total Staffing 8%58% 85% Office Supplies 3,757.18 6,000 3,335.00 6,000 5,000 52060 17-%100%4,725.58 56% Postage 190.32 500 110.18 200 200 52063 60-%40%144.92 22% Printing & Copying 79.87 1,000 61.47 200 250 52064 75-%20%993.73 6% Other Expense 242.86 600 43.23 250 250 52080 58-%42%263.13 7% Mileage Reimbursement 602.45 1,000 0.00 0 500 52090 50-%0%400.00 0% Prof Development - Training 8,237.09 11,000 3,882.17 7,083 9,000 52130 18-%64%9,624.42 35% Dues, Subscriptions & Certs 1,475.00 3,000 1,620.00 1,945 1,725 52140 43-%65%1,449.94 54% City Code Update/Printing 9,121.00 12,000 4,994.46 10,000 10,000 52280 17-%83%7,781.00 42% Controllable Contract Services 58,947.41 71,300 38,453.72 50,354 58,300 52285 18-%71%38,919.49 54% Meritorius Service Awards 0.00 3,700 0.00 3,700 0 52291 0%100%0.00 0% Small Tools & Equipment 7,057.74 7,000 0.00 5,052 0 52402 0%72%0.00 0% Computer Related Acquisitions 0.00 0 0.00 0 0 52403 0%0%1,628.82 0% Office Equip Maint/Repair 2,074.79 5,000 2,066.45 3,244 4,000 52581 20-%65%4,509.48 41% Proposed Reduction 0.00 0 0.00 0 197,100-59920 0%0%0.00 0% 70,440.51 91,785.71 122,100 54,566.68 88,028 107,875-Total Controllable Exp 12-%45% 72% Pub, Print Ord/Res/Legals 0.00 500 0.00 0 0 52160 0%0%0.00 0% Tuition Reimbursement 3,500.00 3,500 0.00 0 0 52461 0%0%0.00 0%

0.00 3,500.00 4,000 0.00 0 0 Total Required Exp 0%0% 0% Desk Phone Expense 455.45 0 0.00 0 0 52123 0%0%911.37 0% Cellular Phones 492.85 0 0.00 0 0 52128 0%0%0.00 0%
4 5/3/2025 C I T Y O F P O M O N A
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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
911.37 948.30 0 0.00 0 0 T otal Utilities 0%0% 0%
Info Systems Allocation 23,697.00 26,258 19,693.44 26,258 20,237 52185 23-%100%13,152.00 75% Claims Exp - Liab 0.00 0 0.00 0 547 52235 0%0%0.00 0%
Liab Admin Alloc 31,888.00 48,715 36,536.22 48,715 49,411 52245 1%100%22,873.00 75% Unempl Admin Alloc 72.00 95 71.19 95 103 52246 8%100%59.00 75% WC Admin Alloc 10,033.00 10,994 8,245.44 10,994 12,305 52247 12%100%7,167.00 75% POB Allocation 72,437.00 73,781 55,335.78 73,781 74,895 53921 2%100%57,475.00 75% 100,726.00 138,127.00 159,843 119,882.07 159,843 157,498 Total Alloc Costs & Self Ins 1-%75% 100% 675,465.41 834,442.48 1,104,446 647,059.99 942,132 931,499 T otal Expense: 59 % 85 % 16-% Net: City Clerk 647,029.24-675,367.41- 1,104,146- 942,032- 931,199-834,434.73- 5 5/3/2025 C I T Y O F P O M O N A
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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0302 Election
Activities
40380 3,955.61 9,344.81 8,000 1,186.30 2,400 8,000All Other Revenues 15% 30% 0% 8,0003,955.61 9,344.81 8,000 1,186.30 2,400All Cha
rges for Services 0% 30% 0 %
3,955.61 9,344.81 8,000.00 1,186.30 0% 2,400 30% 8,000 0 %T otal Revenue Printing & Copying 8.64 100 0.64 0 50 52064 50-%0%18.84 1%

18.84 8.64 100 0.64 0 50 T
otal Controllable Exp 50-%1% 0%
Pub, Print Ord/Res/Legals 3,856.69 8,000 2,865.80 2,866 4,000 52160 50-%36%7,000.88 36% Registrar Services 592,557.67 600,000 1,986.30 340,871 500,000 52275 17-%57%391,557.38 0% Election Expense 656.70 1,000 231.53 226 500 52690 50-%23%212.36 23% 398,770.62 597,071.06 609,000 5,083.63 343,963 504,500 Total Required Exp 17-%1% 56% 398,789.46 597,079.70 609,100 5,084.27 343,963 504,550 T otal Expense: 1 % 56 % 17-% Net: Election Activities 3,897.97-394,833.85- 601,100- 341,563- 496,550-587,734.89- 6 5/3/2025 C I T Y O F P O M O N A
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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0304 Redistricting Program
Controllable Contract Services 610.00 700 0.00 700 700 52285 0%100%610.00 0% 610.00 610.00 700 0.00 700 700 T
otal Controllable Exp 0%0% 100%
POB Allocation 0.00 0 0.00 0 0 53921 0%0%2,437.00 0%
2,437.00 0.00 0 0.00 0 0 Total Alloc Costs & Self Ins 0%0% 0% 3,047.00 610.00 700 0.00 700 700 T otal Expense: 0 % 100 % 0% Net: Redistricting Program 0.00 3,047.00- 700- 700- 700-610.00- 7 City of Pomona 2025-26 Proposed Budget

EXPENSE BY DIVISION / FUND
Human Resources / Risk Mgmt
0701 Personnel Services 1,870,486 2,206,488 1,998,955 Personnel 1,101,249 1,256,014 1,246,260 General Fund Total 1,870,486 2,206,488 1,998,955 Operating 503,928 637,800 474,300 Utilities 708 - -
Self Insurance Funds - Operations Alloc Costs 264,601 312,674 278,395 1351 Workers Compensation (494,692) - - Capital - - - 1352 Liability 62,372 - - Total 1,870,486 2,206,488 1,998,955 1353 Unemployment (1,048) - 5 Adm Svc Chg (303,341) (407,190) (421,035) Dept Total (433,368) - 5 Total 1,567,145 1,799,298 1,577,920 Recovered Costs - - - SIF - Operations Total (433,368) - 5 Self Insurance Funds - Claims
F671 Workers Compensation (1,198,025) 3,000,000 3,000,000 F672 Liability 7,222,795 2,800,000 3,000,000 F673 Unemployment 32,080 80,000 30,000 SIF - Claims Total 6,056,850 5,880,000 6,030,000 2024-25
Budget
2023-24
Actual
2024-25
Budget
OPERATIONS - General Fund
DEPT STAFFING -All Funds
2025-26
Proposed
Department at a Glance
2023-24
Actual

GENERAL FUND EXPENSE BY CATEGORY
~ HUMAN RESOURCES / RISK MANAGEMENT ~
2025-26
Proposed
Personnel
Operating
Alloc Costs
62%
24%
0%
14%
2022 2023 2024 2025 2026
9 11 12 13 13
City of Pomona 2025-26 Proposed Budget

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

Division Details

Program 0701 – Personnel Services
Personnel Services, also commonly referred to as Human Resources, is responsible for recruitment and selection of outstanding City employees; classification and compensation of the workforce; labor relations; employee relations and performance management; ensure compliance with labor laws; organizational training and development; benefits administration and promote a positive culture where individuals and the City can thrive together.

Fund 668 – Program 1351–Workers Compensation
The City is responsible for providing workers’ compensation benefits for all of its employees consistent with State laws and regulations. The program is currently administered by a third party claims administrator. The City uses a combination of self- insurance and excess coverage through a joint powers agreement to fund the workers ’ compensation program. Risk Management contains workers’ compensation costs through an active safety training and compliance program, a developing return-to-work modified duty program, 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 Department (EDD) , and administering the unemployment insurance program.
5/3/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 10:51:03AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
03/31/2025

YEAR-END
ESTIM
ATE
2024-2025 2025-2026%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
0701 Personnel Services
40380 960.00 109.00 0 64.00 56 0All Other Revenues 0% 0% 0% 0960.00 109.00 0 64.00 56All Cha
rges for Services 0% 0% 0 %
80881 49,742.82 0.00 0 0.00 0 0Trnsf frm American Rescue Plan 0% 0% 0% 049,742.82 0.00 0 0.00 0All Transfers In 0% 0% 0 %
50,702.82 109.00 0.00 64.00 0% 56 0% 0 0 %T otal Revenue Earnings & Benefits 1,009, 117.51 1,147,440 775,029.01 1,100,000 1,158,159 51012 1%96%787,880.54 68% All Overtime - Non Sworn 1,666.94 3,000 608.10 3,000 3,000 51030 0%100%1,642.47 20% Hourly 57,415.21 81,081 39,861.19 70,000 67,674 51040 17-%86%108,484.14 49% Retirement/Termination Payout 25,500.39 0 11,988.00 11,988 0 51059 0%0%69,479.53 0% Total Buybacks 7,548.46 24,493 17,376.29 17,376 17,427 51080 29-%71%9,550.97 71% 977,037.65 1,101,248.51 1,256,014 844,862.59 1,202,364 1,246,260 Total Staffing 1-%67% 96% Office Supplies 6,235.51 7,000 3,924.31 7,000 7,000 52060 0%100%7,025.86 56% Postage 868.73 1,000 544.33 880 1,000 52063 0%88%893.63 54% Printing & Copying 92.26 1,000 228.93 1,000 1,000 52064 0%100%167.62 23% Mileage Reimbursement 501.11 800 258.72 700 800 52090 0%88%566.98 32% Prof Development - Training 14,636.47 15,000 13,902.77 15,000 12,000 52130 20-%100%8,908.44 93% Dues, Subscriptions & Certs 9,334.74 6,500 1,453.37 6,000 6,500 52140 0%92%4,934.01 22% Advertising - Personnel 725.00 6,000 1,679.00 2,000 2,000 52162 67-%33%3,390.00 28% Special Programs 1,000.00 4,000 94.82 6,000 6,000 52282 50%150%438.64 2% Controllable Contract Services 248,054.25 360,000 171,656.82 360,000 210,000 52285 42-%100%63,668.20 48% Meritorius Service Awards 9,462.95 5,000 4,984.09 5,000 2,500 52291 50-%100%34,171.99 100% OES 0.00 0 0.00 0 0 52310 0%0%49,742.82 0%
Employee Relations Committee 18,948.28 25,000 3,119.38 25,000 25,000 52311 0%100%24,061.38 12% Outside Legal Services 99,923.80 140,000 105,363.95 140,000 140,000 52323 0%100%166,964.56 75% Small Tools & Equipment 15,000.02 4,000 0.00 4,000 2,000 52402 50-%100%17,518.28 0% Computer Related Acquisitions 6,279.17 0 210.00 0 0 52403 0%0%7,838.87 0% In-Service Training 9,669.86 14,000 804.46 14,000 10,000 52460 29-%100%1,537.31 6% Fitness For Duty 4,147.50 3,000 2,962.50 2,963 3,000 52466 0%99%2,200.00 99% Fingerprint Expense 5,841.00 5,000 2,702.00 5,000 5,000 52540 0%100%8,292.00 54% 1 5/3/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 10:51:03AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
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YEAR-END
ESTIM
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2024-2025 2025-2026%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Physical/Mental Exams 18,526.00 20,000 14,299.00 20,000 20,000 52541 0%100%32,143.00 71% Recruitment
Testing 14,059.20 12,000 8,769.57 12,000 12,000 52545 0%100%7,873.91 73% Office Equip Maint/Repair 416.92 1,500 1,045.25 1,500 1,500 52581 0%100%999.46 70% 443,336.96 483,722.77 630,800 338,003.27 628,043 467,300 Total Controllable Exp 26-%54% 100% Insurance Premiums 20,205.00 0 0.00 0 0 52250 0%0%0.00 0% Tuition Reimbursement 0.00 7,000 421.74 7,000 7,000 52461 0%100%1,500.00 6% 1,500.00 20,205.00 7,000 421.74 7,000 7,000 Total Required Exp 0%6% 100% Desk Phone Expense 708.43 0 0.00 0 0 52123 0%0%1,417.67 0% 1,417.67 708.43 0 0.00 0 0 Total Utilities 0%0% 0%
Info Systems Allocation 69,491.00 92,481 69,360.75 92,481 97,199 52185 5%100%72,336.00 75% Claims Exp - Liab 1,783.00 2,871 2,153.25 2,871 2,776 52235 3-%100%0.00 75% Liab Admin Alloc 74,555.00 90,580 67,934.97 90,580 61,835 52245 32-%100%38,315.00 75% Unempl Admin Alloc 168.00 177 132.75 177 128 52246 28-%100%100.00 75% WC Admin Alloc 23,457.00 20,442 15,331.50 20,442 15,400 52247 25-%100%12,005.00 75% POB Allocation 95,147.00 106,123 79,592.22 106,123 101,057 53921 5-%100%95,200.00 75% 217,956.00 264,601.00 312,674 234,505.44 312,674 278,395 Total Alloc Costs & Self Ins 11-%75% 100%

0.00 0.00 0 0.00 0 0 Total Capital 0%0% 0%
1,641,248.28 1,870,485.71 2,206,488 1,417,793.04 2,150,081 1,998,955 T otal Expense: 64 % 97 % 9-% Net: Personnel Services 1,417,729.04-1,590,545.46- 2,206,488- 2,150,025- 1,998,955-1,870,376.71- 2 City of Pomona 2025-26 Proposed Budget
Finance
1101 Finance Admin 629,455 625,734 543,026 Personnel 1,927,812 2,094,947 2,186,436 1110 Accounting 640,496 597,908 662,448 Operating 255,579 334,643 647,508 1120 Payroll 412,893 462,316 495,082 Utilities 3,559 - - 1150 Purchasing Services 428,011 455,507 449,893 Alloc Costs 419,603 408,893 416,871 1160 Revenue Management 530,714 714,018 1,100,366 Trans Out 23,621 - - Dept Total 2,641,569 2,855,483 3,250,815 Capital 11,395 17,000 - Internal Service Funds - Printing and Mail Services Total 2,641,569 2,855,483 3,250,815 1140 Printing Services 9,002 18,544 10,922 Adm Svc Chg (520,662) (421,922) (436,267) 1145 Mail Services 7,895 39,870 15,060 Total 2,120,907 2,433,561 2,814,548 Sub - Total 16,897 58,414 25,982 Recovered Costs (16,897) (58,414) (25,982) Total - - -
Special Revenue Funds
F148 Pomona Fd for Children & Youth - - - F191 American Rescue Plan 4,992,605 36,075,719 22,533,700 Enterprise Funds
8121 Utility Billing- Revenue Mgmt 980,493 1,416,993 1,568,433 2024-25
Budget

EXPENSE BY DIVISION / FUND
DEPT STAFFING -All Funds
2025-26
Proposed
OPERATIONS - General Fund
2025-26
Proposed
~ FINANCE ~

GENERAL FUND EXPENSE BY CATEGORY
2023-24
Actual
2023-24
Actual
2024-25
Budget
Department at a Glance
Personnel
Operating
Alloc Costs
67% 20%
0%
13%
2022 2023 2024 2025 2026
33 33
30 31 31
City of Pomona 2025-26 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, an d 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, and producing approximately 16,000 accounts payable payments annually.

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

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

Program 1160 – Revenue Management
The Revenue Management division is responsible for collecting and receipting funds owed to the City, and managing the City’s utility billing process for 30,000 accounts and the business license program for over 11,000 businesses. In detail, the division performs cashiering services for citywide payments; tracks and processes Utility User Tax, Transient Occupancy Tax, other revenue payments, and monitors all returned payments. 5/3/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 10:49:23AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
03/31/2025

YEAR-END
ESTIM
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2024-2025 2025-2026%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1 100 All Finance
40060 4,957,928.85 5,454,332.09 5,800,000 3,368,794.81 5,800,000 5,800,000Business Licenses 58% 100% 0% 40145 1,740.98 1,101.09 1,800 1,045.
11 1,800 1,800BusLic SB1186/AB1379 Adm Fee 58% 100% 0%
40431 2,766,846.95 3,404,910.92 3,350,000 2,160,940.33 3,350,000 3,550,000Cannabis Business Tax(Mesr PC) 65% 100% 6%
40691 24,626.64 28,526.79 26,000 18,738.99 26,000 26,000Business License Admin Fee 72% 100% 0% 9,377,8007,751,143.42 8,888,870.89 9,177,800 5,549,519.24 9,177,800All Other Taxes 0% 101% 2 % 40063 421,221.20 357,932.49 325,000 353,831.38 375,000 375,000Business Lic Penalties 109% 115% 15% 40244 0.00 0.00 0 9,820.48 13,100 0Cannabis Late Fee 0% 0% 0% 375,000421,221.20 357,932.49 325,000 363,651.86 388,100All Fines 0% 101% 15 % 40054 395.25 387.60 200 385.50 450 300Food Vendor Permits 193% 225% 50% 40259 780.05 1,757.60 1,000 476.75 700 500VFH Operator Permit 48% 70% 50-% 40266 405.05 1,403.05 1,000 550.60 1,000 1,000VFH Driver Permit 55% 100% 0% 1,8001,580.35 3,548.25 2,200 1,412.85 2,150All Permits 0% 101% 18-% 40690 0.00 0.00 20,000 0.00 20,000 25,000Administrative Program Fee 0% 100% 25% 25,0000.00 0.00 20,000 0.00 20,000All Fees 0% 101% 25 % 40226 277.80 288.86 300 155.61 300 300Miscellaneous Income 52% 100% 0% 40530 1,198.60 153.60 0 148.90 100 0Over & Short 0% 0% 0% 300920.80 135.26 300 6.71 200All Other Misc Revenue 0% 101% 0 % 40380 79,657.73 23,027.17 12,500 14,979.20 18,000 15,700All Other Revenues 120% 144% 26% 40916 0.00 0.00 0 41,586.92 60,000 100,000Reimbursement fr Other Agency 0% 0% 0% 115,70079,657.73 23,027.17 12,500 56,566.12 78,000All Charges for Services 0% 101% 826 % 80723 0.00 589.98 0 0.00 0 0Transfer From Other Funds 0% 0% 0% 80881 56,061.00 43,399.41 0 0.00 0 0Trnsf frm American Rescue Plan 0% 0% 0% 056,061.00 43,989.39 0 0.00 0All Transfers In 0% 101% 0 % 8,308,742.90 9,317,503.45 9,537,800.00 5,971,156.78 0% 9,666,250 101% 9,895,600 4 %T otal Revenue Earnings & Benefits 1,773,742.43 1,968,526 1,339, 110.63 1,920,454 2,092,010 51012 6%98%1,678,030.68 68% All Overtime - Non Sworn 2,826.37 3,300 1,432.22 3,300 3,100 51030 6-%100%12,695.22 43% Hourly 90,664.58 96,570 47,385.36 69,796 64,676 51040 33-%72%107,531.15 49% Holiday - Non Sworn 635.66 800 0.00 0 800 51042 0%0%439.24 0% Retirement/Termination Payout 38,891.44 0 0.00 0 0 51059 0%0%120,521.86 0% Total Buybacks 21,051.59 25,751 23,978.28 23,979 25,850 51080 0%93%27,342.33 93% 1 5/3/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 10:49:23AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
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YEAR-END
ESTIM
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2024-2025 2025-2026%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1,946,560.48 1,927,812.07 2,094,947 1,4 11,906.49 2,017,529 2,186,436 Total Staffing 4%67% 96% Temporary Agency Svcs 0.00 11,100 12,397.53 16,130 0 51055 0%145%0.00 112% Office Supplies 11,062.48 17,650 7,075.16 16,575 15,970 52060 10-%94%10,619.67 40% Postage 10,167.27 14,800 8,066.66 13,735 11,620 52063 21-%93%11,120.77 55% Printing & Copying 10,910.09 18,200 5,187.13 17,425 13,700 52064 25-%96%12,162.20 29% Other Expense 3,193.73 960 949.05 460 500 52080 48-%48%0.00 99% Mileage Reimbursement 250.89 950 32.29 640 700 52090 26-%67%6.57 3% Prof Development - Training 29,667.66 57,105 22,840.65 40,259 34,116 52130 40-%70%15,954.56 40% Dues, Subscriptions & Certs 6,590.32 7,605 2,708.88 7,142 6,540 52140 14-%94%4,962.31 36% Controllable Contract Services 132,916.14 159,455 20,572.14 148,101 90,849 52285 43-%93%111,551.00 13% Auction Expenses 0.00 50 0.00 50 50 52286 0%100%0.00 0% Outside Legal Services 0.00 0 0.00 0 0 52323 0%0%2,543.64 0% Small Tools & Equipment 9,990.66 6,640 3,489.45 6,105 4,800 52402 28-%92%18,391.44 53% Computer Related Acquisitions 10,014.26 0 0.00 0 0 52403 0%0%1,731.68 0% Office Equip Maint/Repair 1,601.17 3,700 436.19 2,211 2,100 52581 43-%60%2,688.41 12% Supplementals 0.00 0 0.00 0 32,000 59993 0%0%0.00 0%
191,732.25 226,364.67 298,215 83,755.13 268,833 212,945 Total Controllable Exp 29-%28% 90% Off-Site Storage 573.12 1,000 429.84 950 1,000 52081 0%95%573.12 43% Pub, Print Ord/Res/Legals 783.58 1,200 0.00 1,040 1,050 52160 13-%87%790.72 0% Audit Services 24,458.70 25,728 18,573.96 25,728 26,013 52180 1%100%26,970.86 72% Required Contract Services 0.00 0 0.00 0 95,000 52274 0%0%0.00 0% Tuition Reimbursement 3,398.67 8,500 3,500.00 3,500 6,500 52461 24-%41%2,723.39 41% Property Tax Admin Fee-SB2557 0.00 0 0.00 0 305,000 53915 0%0%0.00 0% 31,058.09 29,214.07 36,428 22,503.80 31,218 434,563 Total Required Exp 1,093%62% 86% Telephone Service Expense 542.16 0 0.00 0 0 52121 0%0%547.58 0% Desk Phone Expense 1,416.83 0 0.00 0 0 52123 0%0%2,835.19 0% Cellular Phones 1,600.09 0 0.00 0 0 52128 0%0%1,187.89 0% 4,570.66 3,559.08 0 0.00 0 0 Total Utilities 0%0% 0%
2 5/3/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 10:49:23AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
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ESTIM
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2024-2025 2025-2026%

ACTUALS/
BUDGET
%

YR END/
BUDGET
%
BUDGET
CHANGE
General Fund

ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
Info Systems Allocation 57,648.00 68,357 51,267.60 68,357 68,719 52185 1%100%87,034.00 75% Liab
Admin Alloc 119,411.00 129,049 96,786.63 129,049 132,376 52245 3%100%110,138.00 75% Unempl Admin Alloc 269.00 252 188.82 252 275 52246 9%100%288.00 75% WC Admin Alloc 37,568.00 29,124 21,842.91 28,765 32,969 52247 13%99%34,508.00 75% POB Allocation 204,707.04 182,111 136,583.28 182,111 182,532 53921 0%100%217,106.00 75% 449,074.00 419,603.04 408,893 306,669.24 408,534 416,871 Total Alloc Costs & Self Ins 2%75% 100% Furniture & Equipment 0.00 17,000 17,000.00 17,000 0 66180 0%100%39,698.28 100% Automobiles & Trucks 11,394.67 0 0.00 0 0 66182 0%0%0.00 0% 39,698.28 11,394.67 17,000 17,000.00 17,000 0 Total Capital 0%100% 100%

0.00 0.00 0 0.00 0 0 Total Transfer Out 0%0% 0%
2,662,693.76 2,617,947.60 2,855,483 1,841,834.66 2,743,114 3,250,815 T otal Expense: 65 % 96 % 14% Net: All Finance 4,129,322.12 5,646,049.14 6,682,317 6,923,136 6,644,785 6,699,555.85 3 Line Item
Details by
Division
4 5/3/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 10:47:36AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
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%

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%
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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1 101 Finance Administration
40690 0.00 0.00 20,000 0.00 20,000 25,000Administrative Program Fee 0% 100% 25% 25,0000.00 0.00 20,000 0.00 20,000All Fees 0% 388% 25 % 40226 277.80 288.86 300 155.61 300 300Miscellaneous Income 52% 100% 0% 300277.80 288.86 300 155.61 300All Other Misc Revenue 0% 388% 0 % 40380 557.00 5

11.00 500 353.00 500 500All Other Revenues 71% 100% 0%
40916 0.00 0.00 0 41,586.92 60,000 100,000Reimbursement fr Other Agency 0% 0% 0% 100,500557.00 511.00 500 41,939.92 60,500All Charges for Services 0% 388% 20,000 % 80881 40,061.00 43,399.41 0 0.00 0 0T rnsf frm American Rescue Plan 0% 0% 0% 040,061.00 43,399.41 0 0.00 0All Transfers In 0% 388% 0 % 40,895.80 44,199.27 20,800.00 42,095.53 0% 80,800 388% 125,800 505 %T otal Revenue Earnings & Benefits 435,684.94 438,699 319,965.26 452,046 403,049 51012 8-%103%398,217.71 73% Hourly 9,778.34 16,270 6,826.23 10,000 1
1,004 51040 32-%61%8,228.77 42%
Total Buybacks 9,041.25 16,520 16,516.23 16,517 17,500 51080 6%100%8,166.21 100% 414,612.69 454,504.53 471,489 343,307.72 478,563 431,553 Total Staffing 8-%73% 102% Office Supplies 0.00 2,250 1,994.74 2,250 2,250 52060 0%100%0.00 89% Printing & Copying 9,975.70 12,500 4,348.57 12,500 10,500 52064 16-%100%10,053.63 35% Other Expense 696.78 460 458.46 460 500 52080 9%100%0.00 100% Prof Development - Training 7,329.67 15,715 3,515.26 10,615 10,821 52130 31-%68%3,108.47 22% Dues, Subscriptions & Certs 930.00 1,055 846.00 1,055 1,205 52140 14%100%905.00 80% Controllable Contract Services 43,121.68 44,180 0.24 44,180 22,000 52285 50-%100%68,036.00 0% Outside Legal Services 0.00 0 0.00 0 0 52323 0%0%2,543.64 0% Small Tools & Equipment 0.00 570 569.99 570 0 52402 0%100%0.00 100% Computer Related Acquisitions 8,173.71 0 0.00 0 0 52403 0%0%407.82 0% 85,054.56 70,227.54 76,730 11,733.26 71,630 47,276 Total Controllable Exp 38-%15% 93% Pub, Print Ord/Res/Legals 249.10 500 0.00 500 500 52160 0%100%256.24 0% Tuition Reimbursement 3,254.68 3,500 3,500.00 3,500 0 52461 0%100%1,500.00 100% 5 5/3/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 10:47:36AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1,756.24 3,503.78 4,000 3,500.00 4,000 500 T otal Required Exp 88-%88% 100% Desk Phone Expense 50.62 0 0.00 0 0 52123 0%0%101.28 0% Cellular Phones 1,095.95 0 0.00 0 0 52128 0%0%976.98 0% 1,078.26 1,146.57 0 0.00 0 0 Total Utilities 0%0% 0%
Info Systems Allocation 6,912.00 10,334 7,750.44 10,334 9,029 52185 13-%100%13,184.00 75% Liab Admin Alloc 14,316.00 17,414 13,060.44 17,414 15,596 52245 10-%100%16,684.00 75% Unempl Admin Alloc 32.00 34 25.47 34 32 52246 6-%100%44.00 75% WC Admin Alloc 4,504.00 3,930 2,947.50 3,930 3,883 52247 1-%100%5,228.00 75% POB Allocation 50,687.02 41,803 31,352.22 41,803 35,157 53921 16-%100%49,301.00 75% 84,441.00 76,451.02 73,515 55,136.07 73,515 63,697 Total Alloc Costs & Self Ins 13-%75% 100%

0.00 0.00 0 0.00 0 0 Total Capital 0%0% 0%

0.00 0.00 0 0.00 0 0 Total Transfer Out 0%0% 0%
586,942.75 605,833.44 625,734 413,677.05 627,708 543,026 T otal Expense: 66 % 100 % 13-% Net: Finance Administration 371,581.52-546,046.95- 604,934- 546,908- 417,226-561,634.17- 6 5/3/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 10:47:36AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
03/31/2025

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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
1 110 Accounting
Earnings & Benefits 373,898.39 384,047 269,316.72 401,300 452,989 51012 18%104%363,457.91 70% All Overtime - Non Sworn 747.83 100 205.99 100 0 51030 0%100%768.45 206% Retirement/
Termination Payout 33,293.68 0 0.00 0 0 51059 0%0%41,755.81 0% Total Buybacks 6,611.82 1,750 1,595.25 1,595 1,750 51080 0%91%8,003.92 91% 413,986.09 414,551.72 385,897 271,117.96 402,995 454,739 Total Staffing 18%70% 104% Temporary Agency Svcs 0.00 11,100 12,397.53 16,130 0 51055 0%145%0.00 112% Office Supplies 5,668.20 7,720 2,538.99 6,500 7,720 52060 0%84%6,313.07 33% Postage 6,452.38 6,000 5,339.94 7,935 7,900 52063 32%132%6,437.92 89% Printing & Copying 470.22 1,100 528.55 1,100 1,100 52064 0%100%553.05 48% Mileage Reimbursement 72.31 400 0.00 100 400 52090 0%25%0.00 0% Prof Development - Training 9,633.43 15,850 11,188.20 15,850 10,850 52130 32-%100%8,860.55 71% Dues, Subscriptions & Certs 1,739.99 1,675 983.88 1,600 1,675 52140 0%96%1,415.00 59% Controllable Contract Services 67,816.00 54,825 20,571.90 45,000 50,000 52285 9-%82%29,965.00 38% Small Tools & Equipment 0.00 1,500 0.00 1,500 0 52402 0%100%1,303.04 0% Computer Related Acquisitions 420.00 0 0.00 0 0 52403 0%0%0.00 0% Office Equip Maint/Repair 838.65 1,000 64.44 1,000 1,000 52581 0%100%1,191.44 6% Supplementals 0.00 0 0.00 0 7,000 59993 0%0%0.00 0%
56,039.07 93,111.18 101,170 53,613.43 96,715 87,645 Total Controllable Exp 13-%53% 96% Audit Services 24,458.70 25,728 18,573.96 25,728 26,013 52180 1%100%26,970.86 72% Tuition Reimbursement 143.99 3,500 0.00 0 3,500 52461 0%0%197.99 0% 27,168.85 24,602.69 29,228 18,573.96 25,728 29,513 Total Required Exp 1%64% 88% Desk Phone Expense 303.58 0 0.00 0 0 52123 0%0%607.57 0% 607.57 303.58 0 0.00 0 0 Total Utilities 0%0% 0%
Info Systems Allocation 17,852.00 13,168 9,875.97 13,168 14,955 52185 14%100%27,112.00 75% Liab Admin Alloc 36,976.00 25,981 19,485.72 25,981 28,822 52245 11%100%34,310.00 75% Unempl Admin Alloc 84.00 51 38.25 51 60 52246 18%100%89.00 75% 7 5/3/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 10:47:36AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
03/31/2025

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ACTUALS ACTUALS BUDGET ACTUALS

THRU BUDGET
WC Admin Alloc 1 1,633.00 5,864 4,397.94 5,864 7,178 52247 22%100%10,749.00 75% POB Allocation 41,382.02 36,549 27,411.75 36,549 39,536 53921 8%100%48,126.00 75% 120,386.00 107,927.02 81,613 61,209.63 81,613 90,551 Total Alloc Costs & Self Ins 11%75% 100% 618,187.58 640,496.19 597,908 404,514.98 607,051 662,448 T otal Expense: 68 % 102 % 11% Net: Accounting 404,514.98-618,187.58- 597,908- 607,051- 662,448-640,496.19- 8 5/3/2025 C I T Y O F P O M O N A
Revenue / Expenditure Report - 3 Year History 10:47:36AMReport No. 1234 101 2022-2023 2023-2024 2024-2025 2024-2025
03/31/2025

City Council / Housing AuthorityMay 12, 2025

City Council / Housing Authority
May 12, 2025