CATO 1O5 ANCES
COUNTY OF LOS ANGELES
FIRE DEPARTMENT
CALIFORNIA
1320 NORTH EASTERN AVENUE BOARD OF SUPERVISORS
LOS ANGELES, CALIFORNIA 90063-3294
ANTHONY C. MARRONE ATHRYN BARGER, CHA
FIRE CHIEF (323) 881-2401 -TH DISTRIC
FORESTER & FIRE WARDEN www.fire.lacounty.gov OLLY J. MITCHEL
ECOND DISTRIC
VDSEY P. HORVA? ANICE HAH
HIRD DISTRI OURTH DISTRIC
August 1, 2025
Anita Scott, City Manager
City of Pomona
505 South Garey Avenue
Pomona, CA 91766
Dear City Manager Scott:
CITY COUNCIL MEETING - JULY 7, 2025
On July 7, 2025, Pomona City Council's meeting included a presentation regarding the continuation of fire protection services provided by the Consolidated Fire Protection District of Los Angeles County (District). The District's representative, Acting Assistant Fire Chief William Gamble, was only allowed to speak at the meeting for three minutes, as a member of the public during public comments. As a result, the District was not given the opportunity to address the inaccuracies in the City's PowerPoint or in the comments made during the meeting. Below are the corrections that the District requests the City to publish at the next public meeting and/or be publicly addressed.
1. Inaccurate statement: The cost escalation schedule used in the City's PowerPoint report was inaccurate and referenced amounts higher than the City was provided by the District (Enclosure A).
Accurate statement: Enclosure A includes the District's latest Fee Summary with the final latest numbers for the City's reference. Also included is the final Fiscal Year (FY) 2024-25 Fee (and a new Estimated FY 2025-26 fee) which were provided to the City on March 28, 2025.
2. Inaccurate statement: There are eleven Fee-for-Service cities; District is seeking full cost recovery from nine of them.
SERVING THE UNINCORPORATED AREAS OF LOS ANGELES COUNTY AND THE CITIES OF:
ARTESA HILLS CARSON EL MONTE INGLEWOOD LAWNDALE PICO RIVERA SIGNAL HILI
CERRITOS GARDENA IRWINDALE LOMITA POMONA SOUTH EL MONTE
ZUSA CLAREMONT GLENDORA LA CANADA FLINTRIDGE LYNWOOD RANCHO PALOS VERDES SOUTH GATE
ALDWIN PARK COMMERCE AWAIIAN GARDEN LA MIRADA MAYOOD OLLING HIL TEMPLE CITY
COVINA AWTHORN OLLING HILLS ESTAT VERNON
BEL SOMENS CUDAHY ERMOSA BEAC LA PUENTE NORWALK ROSEMEAD WALNUT
DUARTED BAR DEN HIL LANCASTER PALMDALE AN DIMA WEST HOLLYWOOD
BRADBURY INDUSTRTON PARK PARADES ESTATES ANTA CLARIT WESTLAKE VILLAGE
CALABASAS
Anita Scott, City Manager
August 1, 2025
Accurate statement: There are a total of 13 Fee-for-Service cities. Two cities have paid full cost recovery since the beginning of their contract with the District, and two additional cities have agreed to full cost recovery as a result of recent negotiations.
3. Inaccurate statement: "For some time, over the past year, there's been discussions with L.A. County Fire in that there has been a change in position in that cost share agreement and the District is now requesting to change the financial structure of that agreement with a full cost recovery."
Accurate statement: The District notified the City on November 28, 2023, of its need for full cost recovery, over 20 months ago. It was not "over the past year."
4. Inaccurate statement: During your discussion with Council Member Garcia regarding the City's property tax that funds the current contract with the District, a comment was made comparing the City's $57 million in property taxes to the $37 million for the contract with the District which led Council Member Garcia to comment: "67 percent of our property tax revenue goes into cover fire costs." When Council Member Garcia asked how District cities (i.e., non-Contract cities) fund their fire service, the following statement was made: "Less than one percent of property tax funds goes directly to the Fire District to fund fire services." Council Member Garcia then commented: "Less than one percent of their property tax goes to fund their fire services when they are part of the Fire District," and "Sixty-seven percent of our property taxes goes to fund Fire in the City of Pomona."
Accurate statement: The District receives a share (approximately 17%) of the one percent ad valorem tax levied by the County.
Also, according to the City's Revenue/Expenditure Report 3-Year History dated May 6, 2025, (Enclosure B), the City's FY 2023-24 Actual General Fund - Total Revenue was $160,478,400.79 and the FY 2023-24 Fire Contract cost of $37,034,038 was paid from the General Fund, not solely from "property taxes" received by the City. Therefore, a more accurate assessment would be "23 percent of the City's general fund goes to fund fire service."
In addition, there is no direct comparison between either the 67 percent calculation mentioned during the meeting or the 23 percent of the City's general fund that funds fire service to the one percent ad valorem tax levied by the County. Therefore, the presentation and response to Council Member Garcia's questions led to an incorrect comparison of the one percent ad valorem tax levied by the County and the percentage of the City's general fund revenue which funds fire service.
Anita Scott, City Manager
August 1, 2025
It is important to correct the record as the residents of Pomona and the City Council rely on your representations of the District and the City's contractual relationship. Therefore, as stated above, the District requests the City make the corrections and publish at the next public meeting and/or be publicly addressed.
If you have any questions, please contact me at (323) 881-6180, or via email at [email protected].
Very truly yours,
authing C. Hug.
ANTHONY C. MARRONE, FIRE CHIEF
ACM:mb
Enclosure
C: Mayor Sandoval
Waqas Rehman
ENCLOSURE A
Copy of the City's Fiscal Impact PowerPoint Presentation and a copy of the March 28, 2025, letter from the District to the City.
Enclosure A
LOS ANGELES COUNTY FIRE DEPARTMENT
CITY OF POMONA - FEE SUMMARY
FOR DISCUSSION PURPOSES ONLY
SCENARIO 2b : City cost share increase by 1/3 in 26-27, 2/3 in 27-28, and full payment in 28-29 / Annual Fee Limitation temporarily removed from 26-27 through 28-29 / Annual Fee Limitation resumed in 29-30 by the average of preceding four Annual Fee % increases plus 1% PROJECTED ANNIAL FEE "
FINAL/ACTUAL ANNUAL FEE
2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2 Actual Annual Fee (see attachments) S 31,072,335 $ 31,887,095 $ 34,257,690 $ 34,608,351 $ 36,517,800 $ 37,758,927 $ 41,263,989 S 46,487,590 $ 50,255,740 $ 52,883,695 $ 55,679,374 Annual Pee Limitation Carele % Change fom Proviou Fiscal Year 7.35% 2.62% 7.43% 102% 5.52% 3:400% 440% 637% 5.17% 5.23% 5.29% Annual Fee Limitation% (1) 6.64% 6.44% 6.79% 5.84% 5,79% 539% 5.92% Maximum Annual Fee (due to annual fee limitation %) S 30,648.902 S 33,135,538 $ 33,940,623 S 36,583,787 $ 36,629,479 $ 38,632,181 $ 53,195,701 S56,014,410 Annual Fee Limitation Excess Rollover from Prior Year 1,493,602 1,917,035 668,592 • Annual Fee based on assigned Equipment/Personnel (from line 2) $ 31,887,095 $ 34,608,351 S 36,517,800 S 37.758.927 $ 52,883,695 $ 55,679,374 Annual Fee + Limitation Excess Rollover from Prior Year 53205935 534251,292 $ 36,517,800 S 37.158.927 S 52.883.695 $ 55,679,374
Annual Fee Limitation Excess 10 Rollover to Subsequent Fiscal Year (2) 1,917,035 668,592 985,659 16 To Re Delmined To Be Determined To Be Determinat To Ba Datominod To it Dotarmised To Be Detorabed Rollover from Prior Year, whichever is less)
Amount Billed to City:
Estimated Annual Fce (from prior March) $ 36,629,479 S 37,758,927 S41,263,989 $ 46,487,590 S 50,255,740 S 52,883,695 $ 55,679,374 Adjustments
450,251 To Be Dearsined To Be Debricol To Be Dotermiand To Bo Doteraised To Bo Dotarcised To Bo Dosarnised 12530) (989,777) (111,679) To Bo Datersinod To Bo Domained To Bo Dotarabod To Be Decoraised To Bo Dodorainal To Re Dotarmined Paramedic Pass-thru Fee Credit (6) (564,932) (1,734,516) (394,425) (467,993) To Bo Datariand To Be Dateraled To Be Determised Ta Bo Darained To Bo Docornisod Fire Prevention Services ( 5503407) (50,151) To Be Detarniond Toil Dotasikad To Be Deformined Te Be Desernised Total Amount Billed to City S30,083970 S31,832,793 535,555,054 $ 35,999,656 537,758,927 S 41,263,989 346,487,590 $ 50,255,740 S52,983,695 S 55,679,374 Estimated Monthly Invoice: $ 3,146,577 S 3,438,666 5 3,873,966 $ 4,187,978 $ 4,406,975 E 4,639,948 (1)
(3) Amount that is deferred to a subsequent fiscal years.
Formula: Prior Year "Actual" minus Prior Year "Estimated" Net City Cost. For FY 2010-11 the City requested that the FY 2011-12 adjustment be billed in FY 2010-11. (5) Formula: Current Year "Actual" minus Current Year "Estimnted"' Net City Cost.
Total Cost is projected to increase by 4.44%, 6.37%, 5.17%, 5.23%, and 5.29% from 26-27 to 29-30. The increases reflect annual COLA assumptions of 2% in FY 26-27. 5% in FY 27-28, and 3% beginning in FY 28-29, annual Employe Benefit increases of 8.0%, and annual DO increase of 0.28%. 1 of1 777/25
Enclosure A
Fiscal Impact
The Fire District proposes that the City agree to reducing the District's cost share in an incremental approach as follows:
• City cost share increase by 1/3 in FY 2025-26
• Ciry cost share increase by 2/3 in FY 2026-27
• Full payment in FY 2027-28 and the Annual Fee Limitation temporarily removed from FY 2025-26 through FY 2027-28
• The Annual Fee Limitation would resume in FY 2028-29 by the average of the preceding four years of Annual Fee % increases plus 1%
Fiscal Year FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 Proposed $36,629,479 $40,439,909 $45,015,038 $48,716,673 $51,310,320 Contract Amount
Annual Increase 33,810,430 $4,575,129 $3,701,635' $2,593,647 The proposed cost-recovery starting in FY 2025-26 Increases the City's Fire Services expenditures by an estimated additional $14.7M over the next four fiscal years. •The Annual Increose includes phased cost recovery, plus ossumptions of $1.5 millon annual increase. 2020 C
Pomona City Council Meeting 07-07-2025 El stard V Tweet
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COUNTY OF LOS ANGELES
FIRE DEPARTMENT
CALFORHIA
320 NORTH EASTERN AVENU BOARD OF SUPERVISORS
OS ANGELES, CALIFORNIA 90063-32
ANTHONY C. MARRONE (323) 838-2301 KATHRY DISTRICTHAIR
FIRE CHIEF www.fire.lacountk.gox
FORESTER & FIRE WARDEN AT DISTRICT SENDSTRET
"Proud Protectors of Life,
the Environment, and Property" L THIRD DISTRiCT™H FOURTH STRICT March 28, 2025
Anita Scott, City Manager
City of Pomona
505 South Garey Avenue
Pomona, CA 91766
Dear Ms. Scott:
This is to advise you that on March 31, 2025, my Financial Management Division will provide your Finance Director with your City's Fee Summary for the Final 2024-25 Fee and the Estimated 2025-26 Fee (Enclosure) for fire protection and emergency medical services.
Final 2024-25 Fee
(
The Final 2024-25 Fee is 0.46 percent lower than the Estimated Fee originally provided last March. The decrease is due to the following:
• 0.46 percent decrease in employee benefits, primarily for retirement, cafeteria plans, and Horizons.
Per our service agreement, this decrease will result in an adjustment on your June 2025 invoice.
Estimated 2025-26 Fee
The Estimated 2025-26 Fee is a 3.40 percent increase compared to the Final 2024-25 Fee.
The following are the key components:
• The Memorandum of Understanding with the firefighters' union expired on December 31, 2024, and negotiations are ongoing. Therefore, this Estimate only reflects adjustments in employee benefits, resulting in an overall net 3.40 percent increase, primarily for retirement, retiree health insurance and Horizons.
SERVING THE UNINCORPORATED AREAS OF LOS ANGELES COUNTY AND THE CITIES OF:
URA HILLS CARSON EL MONTE INGLEWOOD AWNDAL PICO RIVERA
AIRIESIA CERRITOS POMONA
BALDIN PARK SLENDORA LA CANADA-FLINTRIDGE LYNWOOD RANCHO PALOS VERDES SOUTH GATE HAVITHORNARDEN: RONG HIS ESTATES EMPLE C
BELL LA MIRADA ERNO
BELL GARDENS CUDAHI HERMOSA BEACH PANDALE ROSEMEAD WALNUT
BELLFLOWER DIAMOND BAR SANTA CLARITA
BRADBURY DUARTE HUNTINGTON PARK PALOS VERDES ESTATES
CALABASAS INDUSTRY WHITTIER
Anita Scott, City Manager
March 28, 2025
My financial management staff are available to meet with you and/or your Finance Director to division, at (323 838- 2es a to setup aime, fing se tore desamore information Please call Adrian Li, Financial Managemen We will continue to provide your Finance Director with quarterly updates for any changes that may impact the Final 2025-26 Fee. If you have any questions, please contact me at (323) 881-6180.
Very truly yours,
ANTHONY C. MARRONE, FIRE CHIEF
ACM:ir
Enclosure
C: Acting Assistant Fire Chief Dustin Robertson
(
LOS ANGELES COUN FIRE DEPARTMENT
CITY OF POMONA - FEE SUMMARY
FINAL/ACTUAL ANNUAL FEE ESTIMATED
ANNUAL FEE
Lane 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26
2 Actual Annual Fee (see attachments) $ 31,072,335 $ 31,887,095 S 34,257,690 $ 34,608,351 36,517,800 37,758,927 Annual Fee Limitation Calculation:
Annual Fee % Change from Previous Fiscal Year 735% 2.62% 7.43% 1.02% 552% 3.40% Annual Fee Limitation % (1) 5.89% 6.64% 6.44% 6.79% 5.84% 5.79% Maximum Annual Fee (due to annual fee limitation %) $ 30,648,902 $ 33.135,538 $ 33,940,623 S 36,583,787 36,629,479 38,632,181 10 Annual Fee Limitation Excess Rollover from Prior Year 1,493,602 1,917,035 668,592 985,659 Annual Fee based on assigned Equipment/Personnel (from line 2) 31,072,335 $ 31,887,095 $ 34,257,690 $ 34,608,351 36,517,800 37,758,927 12 Anaual Fee + Limitation Excess Rollover from Prior Year 32,565,937 S 33,804,130 $ 34,926,282 $ 35,594,010 36,517,800 37,758,927 13 1,917,035 668,592 985,659
15 Actual Annual Fee after Annual Fee Limitation/
16 (Maximum Annual Fee or Annual Fee w/ Limitation Excess $ 30,648,902 $ 33,135.538 $ 33,940,623 $ 35,594,010 36,517,800 To Be Determined Rollover from Prior Year, whichever is less)
17 18
Amount Billed to City:
Estimated Annual Fee (from prior March) 30,648,902 33,135,538 $ 33,490,372 S 36,583,787 36,629,479 37,758,927 Adiustments
2+ Prior Year Fee Adjustment (Actual Annual Fee > Estimated Annual Fee) (3) 450,25l Current Year Fee Adjustment (Actual Annual Fee < Estimated Annual Fee) (4) (989,777) (111,69) To Be Determined 26 Paramedic Pass-thru Fee Credit (5) (564,932) (1,212,630) (1,279,937) (394,425) (467,993) To Be Determined Fire Prevention Services (6) (90.115) (92,407) (94,782) (50,151) To Be Determined Total Amount Billed to City S 30.083,970 S 31,832.793 S 32.118.028 S 35.555.054 35,999.656 37,758,927 31 Estimated Monthly Invoice: 3,146.577
Beginning in 1999-00, % cap determined by taking the average of the immediately preceding five years' actual annual fee % increases plus 1%.
Formula: Prior Year "Actual" minus Prior Year "Estimated" Net City Cost. For FY 2010-11 the City requested that the FY 2011-12 adjustment be billed in FY 2010-11 Formula Current Year "Actual" minus Current Year "Estimated" Net City Cost Credits are posted directly to the monthly city bellings tased on actual revenue received from the ambulance companies. Actual year-end totals will not be available until the end of the fiscal vear.
The final fee includes all credits associated with fees related to fire prevention services from the previous fiscal year Current credits will be applied 10 your October invoice
ATTACHMENT A
LOS ANGELES COUNTY FIRE DEPARTMENT
FEE-FOR-SERVICE CITIES ANNUAL FEE SCHEDULE
* CITY OF POMONA *
Post Total Total
Station Equipment Position (a) Total Cost City Share District Share 2024-25
Operations:
182 Engine $ 3,143,325 3,143,325 $
182 Squad (b) 2 1,990,329 1,990,329 .
183 Engine 3 3,143,325 3,143,325
1,990,329 :
183 Squad (b) 2 1,990,329
184 Engine 3,143,325 3,143,325
185 Quint 3,976,980 1,988,490 1,988,490 (c)
186 Engine 3,143,325 3,143,325
187 Quint 3,976,980 2,309,670 1,667,310 (d)
187 Squad (b) 2 1,990,329 1,936,492 53,837 (e)
188 Engine 3,143,325 3,143,325
$ 29,641,572 25,931,935 $ 3,709,637
Fire Prevention:
Area Inspector Fire Fighter Specialist 943,572 $ 691,953 251,619 (D Fire Prevention Engineering Asst. Il 191,408 95.704 95,704 (8) 1,134,980 787,657 347,323
( TOTAL SALARIES & EMPLOYEE BENEFITS $ 30,776,552 26,719,592 $ 4,056,960 District Overhead 36.6705% 11,285.916 2,798,208 1,487,708 2024-25 ACTUAL ANNUAL FEE (FINAL) S 42,062,468 $36,517,800 $ 5,544,668 Annul Fe Limition A deselater from Prior Year $
Other Adiustments (h)
Prior Year Fee Adjustment (467,993)
Paramedic Pass-thru Fee Credit
Fire Prevention Services (50,151)
2024-25 FINAL AMOUNT BILLED TO CITY S 35,999,656
Prior Year Actal Annual Fee 35.555,054
Increase (Decrease) from Prior Year Actual Anual Fee 444,602 2024-25 Estimated Annual Fee (from March 2024) 36,629,479 Increase (Decrease) from 2024-25 Estimated Annual Fee (629,823) (a) Station operations staffing numbers reflect post positions (3 staff per post position each with a 56-hr work week) Station aperations include overtme required to mantau 24-hour constant staffing Fire Prevention positions do not include overtime since constant staffing is not required (b) Rates for Squad staffing include paramedic bonuses, plus an additional paramedic bonus for the Fire Fighter on the enginc (c) District fands 50% of the resource cost The net city cost is reflected (d) Distnct fands one Fire Fighter post position and he City's training center rent is applied against the second Fire Fighter post position (e) District funds 50% of one paramedic bonus. The net city cost is reflected (f) The City will fund 22 of a Fire Prevention Fire Fighter Specialist (g) Only 50% of this resource is assigned to the City, so the City is only charged 50% of its cost. The net city cost us reflected (i) See Fee Summary for additional information
ATTACHMENT B
LOS ANGELES COUNTY FIRE DEPARTMENT
FEE-FOR-SERVICE CITIES ANNUAL FEE SCHEDULE
* CITY OF POMONA *
Post Total Total
Station Equipment Position (a) Total Cost City Share District Share 2025-26
Operations:
182 Engine 3 $ 3,247,506 $ 3,247,506
182 Squad (b) 2,044,182 2,044,182 .
183 Engine 3,247,506 3,247,506
183 Squad (b) 2,044,182 2,044,182
184 Engine 3,247,506 3,247,506
4,110,738 2,055,369 2,055,369 (e)
185 Quint
186 Engine 3,247,506 3,247.506
187 Quint 4 4,110,738 2,384,274 1,726,464 (d)
187 Squad (b) 2 2,044,182 1,991,229 52,953 (e)
188 Engine 3 3.247,506 3,247,506
$ 30,591,552 26,756,766 - 3,834,786
Fire Prevention:
Area inspector Fire Fighter Specialist $ 980,787 719,244 261,543 (D) Fire Prevention Engineering Asst. Il 190,023 95,011 95.012 (8) 1,170,810 814,255 356,555
TOTAL SALARIES & EMPLOYEE BENEFITS S 31,762,362 27,571,021 $ 4,191,341 ( District Overhead 36.9515% 11,736,669 10,187,906 1,548,763 2025-26 ACTUAL ANNUAL FEE (ESTIMATED) S 43,499,031 S 37.758,927 S 5,740,104 Annual Fee Limitation Adjustments (h)
Annual Fee Limitation Excess Rollover to Next Fiscal Year $ 2025-26 ESTIMATED AMOUNT BILLED TO CITY $ 37,758,927
2024-25 Amount Billed to City 35,999,656
Estimated Increase (Decrease) from 2024-25 Amount Billed to City 1,759,271 (a) Station operations staffing numbers reflect post positions (3 staff per post position each with a 56-hr work week). Station operations include overtime required to maintain 24-hour constant stalling Fire Prevention positions do not include overtime since constant staffing is not required (b) Rales for Squad staffing include paramedic bonuses, plus an additional paramedic bonus for the Fire Fighter on the engine (c) Distnet funds 50% of the resource cost. The net city cost is reflected (d) District funds one Fire Fighter post position and the City's training center rent is applied against the second Fire Fighter post position (e) District funds 50% of one paramedic bonus The net city cost is reflected (1) The City will fund 22 of a Fire Prevention Fire Fighter Specialist (g) Only 50% of this resource is assigned to the City, so the City is only charged 50% of its cost The net city cost is reflected (h) See Fee Summary for addutional in formation.
ENCLOSURE B
City's revenue/expenditure report - 3 year history
Enclosure B
5/6/2025 CITY OF POMONA
Report No. 1234 Revenue / Expenditure Report - 3 Year History 11:53:39AM 101 General Fund 2022-2023 2023-2024 2024.2025 2024-2025 2024-2025 2025-2026
ACTUALS ACTUALS/ REND BUDGET
ACTUALS ACTUALS BUDGET BUDGET YEAR-END BUDGET BUDGET CHANGE
THRU ESTIMATE
03/31/2025
0000 ALL DEPARTMENTS
40010 Secured Property Tex 21,131,684.97 21,753,910.03 22,000,000 12,718,283.61 58% 23,252,716 106% 23,300.000 6% 40013 Property Tax In-Lieu of VLF 21,016,570.00 21,877,311.00 22,750,000 11,475,106.00 50% 22,950,211 101% 23,550,000 4% 20014 SB211 Pass Thru 1,774,489.31 2,015,028.02 1,950,000 1,038,786.50 53% 2,082,554 107% 2,100,000 8% 40017 Residual RPTTF Revenue 2,511,096.00 3,686,086.85 3,100,000 1,262,606.82 41% 3,250,000 105% 3,400,000 10% Unsecured Property Tax 693,708.70 597,160.78 698,000 543,653.18 78% 565,595 81% 645,000 8% 40027 Homeowners Exemption 86,065.07 53,498.67 87,000 40,591.37 47% 81,222 93% 82,000 6% 40030 Prior Yr & Supplementals 657,156.79 420,936.32 600,000 338,64138 56% 500,000 100% 533,000 11-% 40031 Property Tax Penalties 70,141.48 54,803.73 50,000 65,822.14 132% 70,000 340% 60,000 All Property Taxes 47,940,912.32 50,458,735.40 51,235,000 27,483,491.00 0% 52,852,298 98% 53,670,000 5% 40080 Sales & Use Tax 24,055,070.31 22.226,293.39 24,000,000 12,351,646.87 51% 21,814,706 91% 23,100,000 40086 112 Cent Sales Tax-PSAF 2,173,905.81 2,145,661.40 2,181,914 1,243,896.S1 57% 2,135,181 98% 2,200,000 1% 40121 Transaction& Usc Tax-Measure PI 17,394,179.10 16,716.924.92 17,394,000 9,552,258.22 55% 16,902,000 97% 17,500,000 1% All Sales & Use Tax 43,623,155.22 41,088,879.71 43,575,914 23,147,801.60 0% 40,851,887 98% 42,800,000 2-% 40106 Ublicy Users Tar-Electricity 11,993,423.43 12,437,086.77 12,200,000. 10,542,326.39 86% 13,100,000 107% 13,900,000 14% 40107 Utility Users Tax-Gas 3,859,985.63 2,466,902.86 3,900,000 1.322,71936 34% 2,200,000 56% 2,500,000 36-% 40108 Utility Users Tax-Telecomm 2,285,131.21 2,290,382.37 2,300,000 1,460,136.23 64% 2,300,000 100% 2,300,000 0% 40109 Ultity Users Tax-Warer 3,084,857.15 3,379,749.48 3,200,000 2,137,095.68 67% 3,300,000 103% 3,400,000 40112 Utility Uzers Tax-Max/Mini 358,924.00 376,508.00 389,686 390,921.04 100% 390,921 405,000 All Utility Tax 22582,321.42 20,950,629.48 21,989,686 15,853,798.70 0% 21,290,921 98% 22,505,000 2% 40060 Business Licenses 4,957,928.85 5,454,332.09 5,800,000 3,368,794.81 58% 5,800,000 100% 5,800,000 0% 40082 Transient Occupancy Tax 3,011,356.53 3,181,845.53 3,100,000 2,128.926.57 69% 3,200,000 3,300,000 40083 Amusement Tax 1,202.88 1,134.55 2,000 0.00 2,000 1,000 50-% 10084 Property Transfer Tax 2,202,644.90 1,829,336.40 1,300,000 1,834,685.60 2,400,000 1,700,000 31% 40145 BusLic SB1186/AB1379 Adm Fo 1,740.98 1,101.09 1,800 1,045.11 58% 1,800 1,800 40200 Franchise Fcos-Geoerai 2,127,318.74 2,200,598.34 2,100,000 1.668,60733 79% 2,100,000 100% 2,100,000 0% 40203 Franchise Fees-Refuse Haulers 3,858,750.22 5,239,407.82 5,500,000 3,710,242.84 67% 5,500,000 5,500,000 40213 Franchise Fees-Tow 1111350.00 105,607.80 125,000 17,571.40 125,000 100% 125,000 40431 Cannabis Business Tax (Mesr PC) 2,766,846.95 3,404,910.92 3,350,000 2,160,940.33 65% 3,350,000 100% 3,550,000 6% 40691 Business License Admin Fec 24,626.64 28,526.79 26,000 18,738.99 72% 26,000 100% 26,000 All Other Taxes 19,063,766.59 21,146,801.33 21,304,800 14,969.558.98 22,504,800 98% 22,103,800 4% 40063 Business Lic Penalties 421,221.20 357,932.49 325,000 353,764.18 109% 375,000 115% 375,000 15% 40217 Utility Billing Late Fees 592,054.33 430,780.65 500,000 346,434.35 69% 500,000 100% 500,000 0% 40230 Fines 15,085.79 5,882.62 5,000 4,867.18 97% 5,000 100% 2,500 50-% 5/6/2025 CITY OF POMONA
Report No. 1234 Revenue / Expenditure Report - 3 Year History 11:53:39AM 101 General Fund 2024-2025 2025-2026
ACTUALS BUDGET
BUDGET
03712025
40231 Municipal Court Fines
40235 Code Enforcement Citations
40237 Parking Violations
40238 Parking Viol Late Fines
40244 Cannabis Late Fee 0.00 0.00
40280 Traffic Safety Fines
All Fines
40021 Leas-Wireless Comm Ea
40042 Lease Revenue - GASB 87
40190 Rentals - Property 7.00 7.00
40191 Rentals - Facilities
40224 Investment Earings-Pooled Csh
40246 GASB 31 Adjustment 0%
40247 Interest Earings - GASB 87 189.64 0%
All Rev from Use of S & Prop
40210 Motor Vehicle In-Lieu Tax 10 Ше прора 0000 000 9000 II00888888881888488888688885848818 111114 + 588888588888898518888484688811888 All Intergoverumental Taxes
40171 Police Training Foes (POST)
40389 Mandated Cost Reimb
40640 Prisoner Housing Pgr 0.00 0.00 0%
40873 Grant-State
40945 Prop A Exchange 0.00 0.00
All Orher Intergovernmental
40048 Entertaionest Permit
40061 Contracto's Job Fee
40064 Pari-Mutuel
40297 CCW License Fee
All Licenses
40054 Food Vendor Permits 387.60 450
40090 Building Permits
40250 Engincering Permits
40251 Cannabis Permit Ecc
40259 VEH Operator Permit 780.05 700 50-%
40260 Fire Permits St Inspections 636.00
5/6/2025 CITY OF POMONA
Report No. 1234 Revenue / Expenditure Report - 3 Year History 11:53:39AM 101 Gencral Fund 2024-2025 2024-2025 2024-2025 2025-2026
ACTUALS ACTUALS/ BUDGET
BUDGET BUDGET YEAR-END
03THR02S ESTIMATE
40266 405.05 550.60 55%
40282 25,960.58 519%
1,491,811.40 0%
40050
40053 0.00 250.00 0%
40055 332.35 61%
43%
40115 55%
40116 50%
40120 25%
40125
40140 0.00 0.00 5%
40155
40156 0.00 101%
140427 10%
40660 mobodhanamelin 11 203% + 445888885188888518818488488888888681111 40680
40690 0.00 0.00 0%
40692 Fec 117.75 379.95 17%
All Fees 0%
40225 398% 0%
40226 277.80 288.86 52%
40423 15%
340.00 0%
40530 153.60 0%
40842 0.00
40845 Donaticas 0.00 0%
40910 1%
40925 0.00 0.00 0%
40930 0.00 0%
42330 813.72 4,559% 2,000 0%
0% 752,800
40170 72% 52,930 8-%
40174 59% 7,231
40175 201% 77,550
5/6/2025 CITY OF POMONA
Report No. 1234 Revenue / Expenditure Report - 3 Year History 11:53:39AM 101 General Fund 2022-2023 2023-2024 2024-2025 2024-2025 2024-2025 2025-2026
ACTUALS ACTUALS BUDGET ACTUALS ACTUALS/ YEAR-END YR ENDI BUDGET BUDGET
THRU BUDGET BUDGET CHANGE
03/31/2025 ESTIMATE
40177 Reimbursable Services 1,040,977.56 1,457,503.48 1,710,128 810,229.11 47% 1,640,616 1,646,700 4% 40185 DUI Cost Recovery 21,437.06 24,360.94 21,320 15,367.09 20,877 21,000 2% Processing Fees-Police 174,996.05 192,725.46 223,860 124,29235 56% 167,585 185,994 17-% 40330 Sale of service 441,982.98 333,846.36 400,000 129,802.47 32% 184,100 220,000 45-% 40360 Street/Engr Misc 29,378.40 11,551.25 30,000 6,059.90 20% 6,060 15,000 50-% 40380 All Other Revenues 228,230.04 263,928.49 117,600 40,782.26 35% 101,544 98,500 16-% 40510 Swimming Pool Revenue 31,180.53 38,267.46 36,000 21,119.30 59% 42,000 42,000 49560 Scaior Dances 0:00 3.563.00 72.00 36% 0%
40610 Municipal Sports Revenue 84,779.75 43,160.71 27,500 28,691.27 104% 30,461 30,000 9% 40611 Swim Lescons $,320.00 0.00 11,500 11,662.10 101% 16,500 16,500 43% 40621 DPOA Services 161,700.00 176,400.00 187,288 132,300.00 71% 102,900 187,288 0% Code Enforcement Svos 100,000.00 100.000.00 100,000 100,000.00 100% 100,000 100,000 0% 40849 Soft Match-Grants 7,832.00 46,992.00 23,496.00 24,000 0% 0% 40916 Reimbursement fr Other Agency 717,144.93 1,764,716.06 635,453.65 51% 1,308,335 1,477,717 18% All Charges for Services 3,225,678.98 4,595,801.21 2,186,003.11 3,857,705 4,178,410 1-% Transfer From Water Fund 1,850,692.00 1,850,692.00 933,388.00 50% 1,979,470 6% 80723 Transfer From Other Funds 6,184.75 589.98 0.00 0% 0% 80881 Trosf Erm American Rescuc Plan 176,832.16 43,399.41 0.00 0% 0% 0% All Trensfers in 2,033,708.91 1,894,681.39 933,388.00 1,979,470 6% 40404 Sale of Land/Property 0.00 0.00 19,200.00 0%
80400 Sale of Capital Assets 4,550.00 3,350.00 0,00 0% 0% 0% All Other Financing Sources 4,550.00 3,350.00 19.200.00 0% 159,269,836 163,149,342 ...
159,393,989.75 160.178,400.79 162252293.00 93.51297.831 1% Total Revenue
51006 Proposed Staffing Changes 0.00 0.00 0.00 0% 0% 213,902 0% 51012 Earnings & Benchits 48,844,699.50 56,518,652.50 64,829,379 43,520,074.78 67% 62,333,587 71,421,530 10% $1030 All Overtise - Non Swor 1,193,336.60 1,151,595.63 1,265,747 1,001,789.54 79% 1,325,407 105% 1,209,048 51032 Holiday - Sworn 382,826.90 396,466.70 338,501 352,134.92 355,513 105% 368,932 $1039 Overtimo-Police Sworn 4,143,471.60 4,826.255.03 2041,983 3.584,715.09 176% 4,021,294 197% 2,044,996 0% 51040 Hourly 1,863,189.31 1,902,094.15 2,257,629 1,506,226.91 67% 1,944,639 86% 2,525,619 12% 51042 Holiday - Now. Swors 197,157.32 217,017.67 193,361 160,981.03 83% 156,342 81% 160,408 51045 Fair-Fairplex 551,008.18 600,257.60 682,428 0.00 774,000 113% 774,000 13% 51046 Overtime-Special (Reitub) 425,965.43 581,428.47 656,000 $43,319.91 83% 656,000 100% 656,000 0% 51050 Fair-City 145,738.04 152,808.93 128,115 0.00 0% 94,000 73% 94,000 27-% 5/6/2025 CITY OF POMONA
Report No. 1234 Revenue / Expenditure Report - 3 Year History 11:53:39AM 101 General Fund 2022-2023 2023-2024 2024-2025 2024-2025 2024-2025 2025-2026
ACTUALS ACTUALS ACTUALI BUDGET
ACTUALS BUDGET BUDGET YEAR-END BUDGET CHANGE
037372025 ESTIMATE
51052 Overtime-Court 100,000 88,390.36 88% 134,173 134,173 34% 51059 Retiremen/Termination Payout 291,278 1,094,246.06 376% 1,124,523 51066 Callback Pay 15,250 6,766.67 15,122 13,100 14-%
51071 Standby - Swom 363,400 254,783.67 70% 301,816 328,000 10-% 51080 Total Buybecks 365,673 217,224.04 59% 216,656 330,775 10-% 59994 Vacancy Factor 0.00 0.00 1,310,000- 0.00 0% 0%
Total Staffing 72,218,744 52,330,652.98 7315307° 80,274,483 11% 52968 Principal Paid 79,032 7,440.69- 9% 79,032
Total Debt Service 79,032 7,440.69. 9% 79,032 0%
51055 12,397.53 33% 13,000 66-%
52060 96,214.54 51% 182,471 2%
52063 Postage 36,182.50 58% 13202110223535350 destr 60,738 2-% 52064 125,979.13 51% 242,252 2-%
52080 68,481.05 356% 33,069
52082 3,031.34 152% 2,000
52088 0.00 0%
52090 2769.23 38% 6,700 8-%
52110 89,975.88 134,740
52113 23,496.00
$2130 11721591 49% 154,341 35-%
52140 138,872.46 191,164 2%
52162 1,579.00 28% 2,000 67-%
52170 142,962.65 43% 227,000 32-%
52173 0.00 0.00 0% 7,500
52188 37,500.00 75% 50,000 0%
52189 37,500.00 50% 75,000 0%
$2190 2,933.80 30% 10,500
52191 Advertising 11,695.53 63% 19,250 4%
52196 9,594.00 58% 5,600 66-%%
52197 0.00 0.00 0%
52210 31,365.78 57% 50,950 13-%
516/2025 CITY OF POMONA
Report No. 1234 Revenue / Expenditure Report - 3 Year History 11:53:39AM 101 General Fund 2021-2025 2024-2025 2025-2026
BUDGET BUDGET
0371702
52262
52277 0,00
52280
52282
52286 0.00 0.00
52291
52310 DES 0.00
52311
52330
52350
52375 Uniforms
52381
$2385 DE8888888885E SERENEST86E888658888468 +J11118820188882888888886548889328 52402
52403
52404 0.00 0.00
52405 0.00 0.00
52415 113,700
52425 200,000
$2430 95,025
52431 61,600
52440 117,000
52450 0.00 8,400
52458 110,000 8-%
52460 165,000 3%
52466 3,000
52470 10,000
52480 1,847 0%
52491 79,000 14%
52540 11,000 48%
31,000 1%
14,000
5/6/2025 CITY OF POMONA
Report No. 1234 Revense / Expenditure Report - 3 Year History 11:53:39AM 101 Geperal Fund 2024-2025 2024-2025
ACTUALS
BUDGET
03712025
52580 General Maint & Repairs
52581 Office Equip Maine/Repair
52585 Property Maintonance & Repairs
52610 Library Books
52615 Serints
52620 Activity Program Supplies
Recreation Trip Transportation 0.00 0.00
52645 Safety Supplies 0.00 0.00 750
52650 Canine Program
52670 Photographic Expense
52675 Uniform Related Expense
52691 Police Commission Suppor
Trees, Shrubs & Soods
52740 Bed Linen & Supplies
52800 Equipment Rental 180.32 550 550 +I 3181118888888885581588881188584868 52840 Electronic Access s5ss8dl00110111102e001160sa/1111|11 ID IES8E88888888888885855888888188888 ... i 52902 Safety Training & Equip
52920 Weed Abatement
52927 Con-Tree Trim CW Extrodinary
52929 Contract - Swim Operations
52930 Contrace - Bldg & Safety
52931 Contrace - Tree Maint
52932 Contract- Landicape Mains
52934 Contract - Sweeping 0.00
52937 Contract - Security
52938 Contract - Bldg Automation 50,334
52940 Abate Hazanons Buildings 40,000
52945 Contract - City Attorney 1,300,000
58276 Community Outreach 45,000 29-%
59002 Prior Year Expend Correction
59900 Contingency-General 250,000 32%
59920 Proposed Redaction 0.00 4,603,537- 0%
59930 Section 115 Truste 0%
59993 Supplementals 0.00 314,030 0%
5/6/2025 CITY OF POMONA
Report No. 1234 Revenue / Expenditure Report - 3 Year History 11:53:39AM 101 General Fund 2024-2025 2024-2025 2024-2025 2025-2026
ACTUALS ACTUALS/ YEAR-END YR END BUDGET
BUDGET BUDGET BUDGET
03572025 ESTIMATE
Total Controllable Exp 15,705,733 8,005,174.09 51% 14,973,372 95% 8,139,906 52081 Off-Site Storage 4,096.41 7,500
52101 Conf/Mise Exp-Dist 1 111,733.38 96% 92% 25,251
52102 Cont Misc Exp-Dist 2 64% 100% 25,251
52103 Conf/Misc Exp-Dist 3 64% 25,251
52104 ContMisc Exp-Diss 4 47% 100% 25,251 3%
52105 Conf/Misc Exp-Dist S 17% 25,251 3%
52106 Con Misc Exp-Dist 6 92% 25,251
52107 Conf/Misc Exp-Mayor 72% 100% 29,807 3%
52111 Dumping Fee 0.00 51% 91% 184,000
$2131 Comf Misc Exp-Dist i 0.00 0.00 29% 100% 0%
52136 Conf/Misc Exp-Dist 6 0.00 0.00 36% 100%
52150 Data Communications Litoes 11% 134% 22,700
52160 Pub, Print Ord Rest egals 25% 53% 8,450
52180 Audit Services 100% 26,013
52205 Jail Booking Fcos 0.00 0.00 0%
52250 Insurance Premiums 0.00 0.00 0% 0%
52274 Required Contract Serviccs manilot anatorns 98% 484,165 52275 Registrar Services 500,000
52298 Hazardous Malls Comphiance 49% 177% 6,500
52299 Regulatory Compliance 31% 13,600
52324 Homane Society Costract 76% 114% 2,200,000
52360 Modical Services 47% 103% 140,000
52361 Coroners Fees 0.00 0.00 0% 100% 4,000 0%
52370 Fuel Expense 28% 51% 50,000
52390 Uniform Service 100% 19,200
52461 Tuition Reimbursemens 41% 77% 59,000
52572 Lease Equipment Citywide 50% 100% 195,000 0%
52575 Fire Costract 75% 100% 37,758,927 3%
52576 Automation Lease 36% 3,960
52588 Automation-Maintenance 78% 100% 459,096
52649 Bus Shelter Mainenance 0.00 0.00 0% 100% 36,000
52690 Election Expense 656.70 23% 226 23%
516/2025 CITY OF POMONA
Report No. 1234 Revense / Expenditure Report - 3 Year History 11:53:39AM 101 General Fund 2022-2023 2023-2024 2024-2025 2024-2025 2024-2025 2025-2026
ACTUALS ACTUALS/ YR END/ BUDGET BUDGET
ACTUALS ACTUALS BUDGET BUDGET YEAR-END BUDGET CHANGE
035372025 ESTIMATE
Tri-City Mental Health 43,675.00 43,675.00 43,675 43,675.00 100% 43,675 100% 43,675 Taxes - PBID 0.00 9,498.90 9,690 4,842,83 50% 9,690 100% 9,885 2% 53915 Property Tax Admin Fee-SB2557 263,279.18 279,230.57 270,000 311,880.02 116% 270,000 100% 305,000 13% 54015 IT Software/Hardware Maintenan 0.00 45,825.00 0.00 0% 0% Uncollectible Accouats 36,218.77 20,318.16 10,000 9,670.83 97% 10,000 100% 59989 Permit Refunds-Prior Year 15,344.89 26,767.00 0.00 0% 0% 0% Total Required Exp 37,160,306.32 41,389,170.37 41212,94 30,173,685.15 73% 41,089,511 100% 42,718,484 4% 52070 Gas && Electricity 1,019,911.21 1,053,984.74 1,192,494 70% 1,164,087 98% 1,235,069 4% 52071 Water 635,992.06 836,792.98 970,355 52% 906,576 93% 946,560 2-% 52075 SCE Discount 0.00 0.00 0% 0%
52121 Telephone Service Expense 93,813.88 94,192.22 0% 0% 52123 Desk Phone Expense 43,077.29 21,152.07 1sss8111 0% 0% Cellular Phones 71,820.30 185,246.10
52151 Air Cards 49,625.13 59,699.06 0% 0%
Total Unlities 1,914.239.87 2,251,067.17 2,162,849 61% 2,070,663 2,181,629 52185 Info Systems Allocation 1,548.269.00 2,062,001.05 2,757,507 2,074,532.56 75% 2,761,300 100% 2,640,385 4-% 52235 Claims Exp-List 2,237,876.00 2,781,014.00 2,762,869 2,072,151.45 75% 2,762,869 100% 2,918,714 6% 52245 Liab Admin Alloc 2,633,604.00 3,120,131.00 3,855,692 2,899.344.69 75% 3,860,743 100% 3,736,714 3-% 52246 Unempl Admin Alloc 6,765.00 6,966.00 7,443 5,596.29 75% 7,453 100% 7,701 $2247 WC Admin Alloc 813,404.00 971,246.00 926,822 696,825.SA 75% 927,603 100% 921,408 1-% 52420 Fleet Operation 1,737,141.00 2,200,194.00 2,654,290 1,990,717.11 75% 2,654,290 100% 2,359,765 11-% 53920 Debt Sve Admin Alloc 29,993.13 473.37 0.00 0% 0% 0% 53921 POB Allocation 12,326,221.00 12,739,487.95 12,142,290 9,111,511.59 75% 12,141,833 100% 12,188,024 Total Alloc Costs & Self lus 21,333,273.13 23,881,513.37 25,106,913 18,850,679.23 75% 25,115,891 100% 24,772,711 1-% 59901 Admin Sve Charge -Gen Sves 102,796.00 107,833.00- 101,724- 50,862.00- 101,724- 100% 105,182 3% 59902 Admin Suc Charge - Mayor/Cacl 125,795.00- 131,959.00- 24,830- 12,415.00- 24,830- 100% 25,675- 59903 Admis Sve Charge - City Clerk 60,819.00- 63,799.00 86,749- 43,37450- 86,749- 100% 89,698- Admin Sve Charge - HR 289,172.00- 303,341.00- 407,190- 203,595.00- 407,190- 100% 421,035- 59911 Admin Suc Charge - Finance 496,342.00- 520,662.00- 421,922- 210,961.00- 50% 421,922- 100% 436,267- 59913 Admin Sve Charge - Admin 183917000- 192,929.00- 297,432- 148,716.00- 297,432- 100% 307,545- 516/2025 CITY OF POMONA
Report No. 1234 Revenue / Expenditure Report - 3 Year History 11:53:39AM 101 General Fund 2022-2023 2023-2024 2024-2025 2024-2025 2024-2025 2025-2026 ACTUALS ACTUALS! YR END/ BUDGET
ACTUALS ACTUALS BUDGET BUDGET YEAR-END BUDGET BUDGET CHANGE 03712025 ESTIMATE
59925 Admin Sve Charge - Pub Works 413,818.00- 134,095.00- 467,723- 233,861.50- 467,723- 100% 483,626- 3% Toral Recovered Cast 1,672,659.00- 1,754,618.00 1,807,570 903,785.00- 1,807,570 100% 1,869,028- 3% 66107 Building Improvements 72,151.46 27,210.63 0.00 0% 0% €6180 Furniture & Equipment 41,998.28 0.00 68,275 17,000.00 212,000 311% 0% 66182 Automobiles & Trucks 422,543.34 2,936,268.65 277,054 74,095.59 233,841 0% 66189 Other Equipment $65,500.93 0.00 280,830 246,851.21 88% 278,852 99% 178,964 36-% 66193 Automation Acquisitions 29,824.06 5,000.00 480,000 177,911.75 37% 285,000 66205 Capital Prios Year Carryover 0.00 0.00 0.00 0% 0% 105,053 Total Capital 1,432,018.09 2,968,479.28 1,106,209 515,858.55 47% 1,009,693 91% 284,017 74% 89913 Trsf to SGT - Street Trees 131,750.00 131,750.00 131,750 98,812.50 75% 131,750 100% 131,750 0% Transfer To Equip Repl 397,047.37 1,294,125.00 200,000 100,000.00 200,000 100% 89923 Transfer to Debt Service 1,444,646.64 1,441,757.32 1,450,765 725,382.08 100% 1,444,251 89930 Transfers To Orber Funds 299,443.01 25,603.43 0.00 0% 1,450-065 0% 89935 Transfer To St Citizen Nutr 101,729.40 83,639.24 97,560 14,160.70 15% 97,560 100% 110,000 13% 89951 Transfer to Water CIP 0.00 0.00 50,000 50,000.00 50,000 100% 0% 89987 Transfer to CIP Project Fund 5,510,000.00 3,763,440.00 3,702,450 3,702,450.00 100% 3,702,450 100% 0% 89988 Transfer to Pension Oblig Bond 2,869,877.76 2,875,768.52 2,867,288 1,433,643.14 50% 2,861,288 100% 2,875,514 0% 89991 Tosts to Catastrophic Eveat Fa 0.00 300,000.00 300,000 150,000.00 50% 300,000 100% 0% 89992 Trafer to Children & Youth Fa 0.00 0.00 1,645,780 0.00 0% 1,645,780 100% 7,502,929 356% Total Transfer Out 10,754,494.18 9,916,083.51 10,445,593 6,274,448.42 10,445,593 100% 12,064,444 15% Total Expense: *''''144 32114.85 *' 6353,823.75 166.29,697 116,558,574.76 166,429,251 100% 168,566,646 1% Net: ALL DEPARTMENTS 13,261,874.90 2,675,422.96- 3,977,404- 23,106,776.95. 7,159,421- 5,423,304- 10