POMONA
CITY OF
City Manager’s
FY 2025-26 Proposed Budget
Attachment No. 3
General Fund
Other Funds CIP Highlights
TONIGHT‘S PRESENTATION
Operating
Budget
Housing
Authority
Budget
Capital
Improvement
Program (CIP)
Budget
FY 2025-26
THEMES
General Fund Budget - Use $5.4M of
reserves
$7.5M Transfer to Children and Youth
Fund
$6M in General Fund Department
Reductions
$2.6M Budget for HEART Team
Class and Compensation Study
Forthcoming
Rent Stabilization
Fire Services Contract
3 Different Funds for FY 2025-26
32 Full time Positions “Frozen”
ARP Spending Plan Obligated - Spend by
December 2026
Possible Federal Reductions to Housing
Funds
Economic Development
By Fund Type Total Proposed Budget $493,776,679
BUDGET AT-A-GLANCE
ALL FUNDS
General Fund $168.57M
Special Revenue Funds 90.51M
Debt Service Funds 19.19M
Capital Project Funds 14.20M
Enterprise Funds 161.06M
Internal Service Funds 10.77M
Housing Authority Funds 29.48M
Total All Funds $493.78M
General Fund 34% Enterprise 33%
Special Revenue 18%
Housing 6%
Debt Svc 4%
Cap Prj 3% Int 2%
GENERAL FUND
FISCAL YEAR 2025-26
TOTAL FY 2025-26
GENERAL FUND
Total Appropriations
$ 163,143,342 $ 168,566,646
Total Revenues
($ 5,423,304)
Deficit
TOTAL FY 2025-26
GENERAL FUND KEY ASSUMPTIONS
Revenue estimates are based on City’s
tax consultant, reports from various
State and Federal agencies, the League
of California Cities, HUD, State Controller
Property Tax +5%
Sales Tax -2%
UUT +2%
Investment Earnings +13%
$1M Youth Commitment Funds for
Community Services
$6M in General Fund Department
Reductions
32 Full Time Positions “Frozen”
POBs $15M Annual Citywide Payment
UAL $3.9M Payment
No Contributions to Financial Policies
General Fund Budget - Use $5.4M of
reserves
$7.5M Transfer to Children and Youth Fund
FY 2024-25 Budget FY 2024-25 YrEnd Est
FY 2025-26 Proposed
Property Tx
Sales Tx Utility Tx Other Tx
Lic Perm FeeChg for Svc
Fines
Oth Revenue
0 10
20 30
40 50
60 FY 2024-25
Adopted Budget
$162.25M
FY 2025-26
Proposed Budget
$163.14M
+0.6%
PROPOSED GENERAL FUND
REVENUES
Property
Tax
Sales
Tax
Utility
Tax
Other
Taxes
Lic, Permit
& Fees
Charge for
Service
Fines Other
Revenues
Projected increase of 5% . This is
attributed to increased single
family residential taxable
assessed values
Property
Tax
Sales
Tax
Decrease by 2% or $0.8M due to
consumers cautious on their
spending patterns for discretionary
or big ticket items
UUT
Estimated to increase by 2% due
to water and electricity rate
increases
Other
Revenue
Overall decr by 4%; $800k incr in TOT,
Cannabis, Property Transfer Tx; $1M
decr in HOST, $1M decr in new
development fees; $400k decr in Fines
51.2 53.7
43.6 42.8
22.0 22.5 21.3 22.1
11.4 8.8
4.2 4.2 2.5 3.1
6.0 6.0
FY 2024-25 FY 2025-26
Police Fire
Pub Wks CIP
Dev Svc
Gen Gov
Gen Svc
Neigh Svc
Comm Svc Libr0
20 40
60 80
100
FY 2024-25
Adopted Budget
$166.22M
FY 2025-26
Proposed Budget
$168.57M
+1%
PROPOSED GENERAL FUND
EXPENDITURES BY DEPARTMENT
Police Fire Public
Works
CIP Development
Services
General
Government
General
Services
Neighborhood
Services
Library
81.0 80.9
36.6 37.6
13.9 13.9
3.5 1.2 7.8 7.4 8.8
14.5 5.0 7.0 6.7 2.2
Community
Services
1.80.6 0.7
$92k decrease overall
$5M Salary & UAL Increases
25 Frozen FTEs = $3.9M
Reduction in controllable contracts,
capital and allocation
Police
Dept.
Increase of $1.1M per
contract
Fire
Dept.
Public
Works
$68k decrease
$181k increase in Salary
2 Frozen FTEs: Assoc Civil Engr &
Graffiti Removal Worker
$282k in supplemental request
CIP
Zero appropriation in FY 2025-
26; $3.5M decrease
$950k from reserves towards
CIP budget
Develpment
Svcs.
$411k decrease
1 new FTEs for Sr Plans Examiner
and reclass of Bldg & Safety Coord
Reduction on controllable contracts
and freeze Deputy Devt Svcs Dir
4.7 FY 2024-25 FY 2025-26
Police Fire
Pub Wks CIP
Dev Svc
Gen Gov
Gen Svc
Neigh Svc
Comm Svc Libr0
20 40
60 80
100
FY 2024-25
Adopted Budget
$166.22M
FY 2025-26
Proposed Budget
$168.57M
+1%
PROPOSED GENERAL FUND
EXPENDITURES BY DEPARTMENT - CONT
Police Fire Public
Works
CIP Development
Services
General
Government
General
Services
Neighborhood
Services
Library
81.0 80.9
36.6 37.6
13.9 13.9
3.5 1.2 7.8 7.4 8.8
14.5 5.0 7.0 6.7 2.2
Community
Services
1.80.6 0.7
$5.7M increase overall
5% or $7.5M Meas Y transfer
Supplemental for Finance $32k
2 FTEs Freeze in City Clerk’s Ofc
General
Govt
$319k increase
$550k increase Humane Society
$1.3M removal Vacancy Factor
Suspended $2.3M Fiscal Policies
General
Svcs
Neighbor-
hood Svcs
$25k increase
$98k increase in staffing
$70k decrease in controllable
contracts
Commnunity
Svcs
$323k decrease
$1M Youth Commitment
Library
$346k decrease
1 FTEs freeze for vacant Library
Assistant
No allocation of previous youth
commitment funds
4.7 FY 2024-25 FY 2025-26
Personnel
Controllable
Required
Utilities
Allocated
Recovered
Capital
Transfers
0 20
40 60
80 100
PROPOSED GENERAL FUND
EXPENDITURES BY CATEGORY
Personnel Controllable Required Utilities Allocated Recovered Transfers
72.2 80.3
15.8 8.1
42.7 2.2 2.2
25.1 24.8
1.8 0.3 10.4
Capital
12.1 1.8
$8M increase including $2M for
UAL and $3M MOU increase
Eliminate $1.3M vacancy factor
1 FTE request, 2 reclass, and
1 eliminated position
Personnel
Net decrease $7.6M
$4.6M for 31 FTEs frozen
$1M citywide controllable
contracts reduction and $500k
115 Pension Trust contribution
Control-lableContracts
Required
Expenses
$1.5M increase
$1.1M Fire contract increase
$550k Humane Society incr
Capital
$822k decrease
$1M supplemental in 2024-25
No General Fund vehicle
requests
$1.6M increase
$5.7M increase for Meas Y,
non contribution to CIP
$3.7M
Fiscal Policies not funded
TransfersFY 2024-25
Adopted Budget
$166.22M
FY 2025-26
Proposed Budget
$168.57M
+1%
41.2 1.1
Fund Balance $60,285,724 $53,126,303 $48,702,999
Change in Fund Balance N/A ($7,159,421) ($5,423,304)
Expenditures
Transfers
Total
$153,237,740
9,916,084
$163,153,824
$155,983,664
10,445,593
$166,429,257
$156,502,202
12,064,444
$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%
GF FUND BALANCE
FISCAL RESERVES
FY 2023-24
Audited
FY 2024-25
Est
FY 2025-26
Est
Fiscal Policy Contributions
Section 115 Pension Trust: $5.2M
$1.5M Funding from FY 2023-24
$500k Funding from FY 2024-25
$2.2M FY 2022-23 Unassigned FB
$1.0M From Refuse Franchise Fund
Catastrophic Events: $600k
$300k Funding from FY 2023-24
$300k Funding from FY 2024-25
Equip Replacement: $2.3M; Balance $1.3M
$300k Beginning balance
$200k Funding from FY 2023-24
$200k Funding from FY 2024-25
$1.1M FY 2022-23 Unassigned FB
$506k from Refuse Franchise Fund
CIP Funding: $4.2M; Balance $350k
$1.34M Funding from FY 2023-24
$1.25M Funding from FY 2024-25
$1.1M FY 2022-23 Unassigned FB
$506k from Refuse Franchise Fund
SUPPLEMENTAL REQUESTS
GENERAL FUND $493K
Finance
Department
Police
Department
Public
Works+$32k
$25k Master Fee Schedule -
Cost Study
$7k Audit for Fixed Asets
+$179k
$179k Next-Gen Taser Replacement
(Year 2 of contract)
+$282k
$44k Rubberized surface sealing
$112k Pruning Greenbelt Park Maint
$36k Meadowview Garden Maint
$50k Water for Greenbelt Park Maint
$40k for Civic Center Plaza Historical
Fountain
SUPPLEMENTAL REQUESTS
GENERAL FUND - NON APPROVED $991K
Community
Servivces
Development
Services
Police
Department$75k
$75k Five (5) Summer
concerts artists fee/contract
services, security, materials
$185k
$145k Two (2) new F-150 Supercab
$40k Ford Escape
$661k
$661k Eight (8) Marked black and
white emergency vehicles for PD
Patrol use
PROPOSED STAFFING CHANGES
650 FULL-TIME EQUIVALENT (FTE)
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 20260 100
200
300
400
500
600
700
540 539 538 546 549 559 572 578 598 630 641 649 650
Administration Administration / Pub Wks Community Services Development Services Water Resources -1 FTE Delete Assistant
City Manager
+1 FTE Add 1 Sr Plans Examiner
Reclassify 1 Building &
Safety Coordinator to
Building & Safety Supv
Reclassify 1 Managemt
Analyst to AIPP
Programs Manager
+0 FTE Reclassify 1
Senior Project
Manager to
Management
Analyst (move to
Public Works)
+0 FTE Reclassify 1
Management
Analyst to Senior
Management
Analyst
+1 FTE Add 1 Utility
Systems
Technician
Reclassify 1
Stormwater Maint
Worker to
Stormwater Maint
Crew Lead
OTHER FUNDS
FISCAL YEAR 2025-26
By Fund Type
PROPOSED
OTHER FUNDS
Special Revenue Funds $115.69 $90.51M
Debt Service Funds 19.19M 19.19M
Capital Project Funds 53.18M 14.20M
Enterprise Funds 141.01M 161.06M
Internal Service Funds 10.61M 10.77M
Housing Authority Funds 32.60M 29.48M
Total All Funds $372.28M $325.21M
FY 2024-25 FY 2025-26
Debt
Service
Fund Type
Special
Rev
Decreased by $25M
HEART Team: $560k OATH, $530k
Opioid Settlement Fd, $1.5M Refuse
Admin (Txr from Refuse Operations
Fd)
Capital
Prj
Decreased by $39M
Budgets are established at project creation
or at supplemental funding; automatic
carryover of funds
Notable projects: Pomona-LA2028, Holt Ave
West Reconstruction, Reservoir Treatment
& Rehab, Emerging Transp Technology
Enter-
prise
Housing
Auth
Decreased by $3.2M due to
rehab of 252 E. 4 Street in
the prior year
th
Debt
Svc &
Int Svc
Minimal change
Increased by $20M
$11M power procurement; $2.5M required
contracts; $1.1M Net Energy Metering for
Pomona Choice power procurement
$2M Transfer from Refuse Operations for
HEART $1.5 and $500k for illegal dumping
SUPPLEMENTAL REQUESTS
NON-GENERAL FUND $2.7M
Innovation
and
Technology
+$58k
Info Tech
Fund
$58k Next Gen Anti-Virus IT
Software
+$95k
Measure W
$95k Ford F350 XL with
Service Body Utility
Service Truck
Water
Resources
Department
Water
Resources
Department
+$174k
Sewer Fund
$43k 28 Foot Enclosed
Trailer
$131k Sewer Easement
Jettor-Extension
Machine
$600 Audit of Fixed
Assets
Water
Resources
Department
+$1.07M
Water Fund
$236k Ford F-550 Gate Truck
$145k Two (2) EV Ford F-150
Truck with extended battery
$145k Two (2) F-150 Lighting
Truck with extended battery
$126k Ford 5-yard Dump Truck
$90k Backhoe - construction
equipment
$80k Utility Truck
$73k Ford F-350 Utility Truck
$70k Forklift
$66k Ford F-250 Utility Truck
$35K Mini Roller Vibrator
$2k Audit of Fixed Assets
SUPPLEMENTAL REQUESTS
NON-GENERAL FUND $2.7M - CONTINUED
Public Works
Department
+$335k
Measure M
$180k Pavement Management
Plan and Gold Line Review
Services
$155k Tree Trimming Services
for one year contract extension
+$262k
Refuse
Admin
$262k Regulatory
compliance purchase of
compost and mulch
(SB1383)
Public Works
Department
Public Works
Department
+$616k
Prop C
$616k Contract for bus
shelter and transit
center power wash
Public Works
Department
+$90k
Equipment
Maint
$90k Faster Fleet
Management System
web-based migration
CAPITALIMPROVEMENTPROGRAM
FISCAL YEAR 2025-26
CIP SUMMARY
Expenses
to Date
$107.3M
Carry
Forward
$161.6M
Proposed
FY 2025-26
$21.9M
Following
Four Years
$376.7M
Total
Projects
in CIP Plan
$673M
Pending
FY 2025-26
$5.5M
FY 2025-26 PROPOSED
CIP BY CATEGORY
Streets
Traffic
Parks & Facilities
Water
Sewer
Storm Drains
Miscellaneous
$161.57M
$45.27
19.67 18.73
1.29 9.68
60.50 6.42
Est. Prior
Year
Carryover
$21.92M
$7.76
1.55 7.58
1.92 0.40
2.52 0.20
Proposed
2025-26
$107.35M
Est. Prior
Year
Expenses
$35.63
2.67 1.35
4.70 1.56
53.91 7.54
$376.71M
$187.87
55.10 39.13
2.65 19.27
72.70 -
Following
Four Years+
$673.05M
$278.88
79.93 66.78
10.57 30.90
191.83
14.16 Total
Projects in
CIP Plan
$5.50M
$2.35
0.95 -
-
-
2.20 -
Pending
2025-26
FOLLOW UP ITEMS
LA County Fire Ballot
California Business Round Table
Update on Development Impact
Fees
Youth Commitment Carryover
Estimates
GENERAL FUND
FINANCIAL SUMMARY
-$5.4M $1M $0 - $7.2M $53.1M 31.9%
FY 2025-26
General Fund
Budget reflects
budget deficit
Youth
Commitment
Funds in
Community
Services
Fiscal Policy
not Implemented
Section 115 Trust
Catastrophic
Events Reserve
Equipment
Replacement
CIP
Estimated
Deficit since
FY 2024-25
Mid-Year
Estimated
Fund Balance
at end of
FY 2024-25
Estimated
Fund Balance
percentage at
end of
FY 2024-25
CLOSING REMARKS
Budget considers current fiscal conditions
Alternate revenue sources were explored
Community input was requested - 2 Budget Forums
Budget reflects the community’s needs while being
fiscally responsible and sustainable
Economic Challenges
Soaring inflation
Escalating energy/fuel prices
Efforts to lower interest rate hikes
Potential rises in unemployment
Cooling housing market
Revenue limited growth - Reminder that a downturn
could be on the horizon
History has repeatedly demonstrated that revenue
streams can fluctuate, underscoring the necessity for
a balanced and judicious approach to budgeting.
The FY 2025-26 budget strikes a careful balance
between:
Addressing the essential needs of our
community
Maintaining fiscal sustainability for the long
term
Measure Y brings a $7.5M use of General Fund that was
not required in the past.
Transfer will increase each year
More core services funded by the General Fund will need to be reduced and/or eliminated in future budgets, unless
significant revenue is discovered
FY 2025-26 General Fund Budget = $5.4M deficit
Fund balance could = $48M by June 2026
The continued reliance on reserves is unsustainable
More drastic plan will need to be proposed next fiscal year and all opportunities for immediate cost savings will be implemented when presented.
G E N E R A L F U N D
CLOSING REMARKS
PROPOSED BUDGET FOR ADOPTION
Per City Charter, Budget Adoption
is required before July 1, 2025
Adopt Proposed Operating Budget
CIP Budget, Housing Authority
Budget and Staffing Changes on
June 2, 2025
If budget is not adopted prior to July 1, the
amounts appropriated for current
operations for FY 2024-25 will be deemed
adopted for FY 2025-26 on a month-to-
month basis until a new budget is adopted