attachment 1- FY 2026-27 Proposed Operating Budget — City Council / Housing Authority, May 11, 2026 (part 2 of 2)

City of Pomona 2026-27 Proposed Budget
Cost Center 4146 – Veterans Park
Provides for associated expenses related to Veterans Park Soccer Complex (i.e. debt, security, etc.). Park ceased operations as of February 1, 2023 due to deteriorating field conditions of synthetic fields.

Cost Center 4160 – Washington Park Pool
Provides for the summer operations of the Washington Park Pool through two separate contracts to maintain and operate the pool. The pool is emptied and maintenance operations are shut down during the off season. Also includes the custodial cleaning of the facility in preparation of, during, and immediately following the pool season.

Cost Center 4192 – Fee Based Recreation
Created for fee based recreation programs, activities, classes, lessons, camps, clinics, leagues, events and/or tournaments. Classes are available for Youth, Adult, and Senior Recreation, as well as City run Community Classes (e.g. tennis, pickle ball, basketball). Class Schedules and fees are available in the City of Pomona Recreation Program and Service Guide, and on the City's Website.

Cost Center 4201 – Community Services Administration
Provides funding for Division management, general administrative staff, and related expenses. Also includes a portion of the City’s recreation guide printing expenses.
4/29/2026 6:49 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
41000 - Parking Violations 87,480 95,990 95,000 93,335 95,000 95,000 41000:Fines 87,480 95,990 95,000 93,335 95,000 95,000
44000 - Custodial Fees 2,220 2,317 2,500 2,460 2,000 1,500 44000 - Processing Fees 250 2,250 0 3,288 3,250 2,000
44000:Licenses, permits and fees 2,470 4,567 2,500 5,747 5,250 3,500 46000 - Municipal Sports Revenue 43,161 40,682 30,000 32,176 32,000 22,500 46000 - Senior Dances 3,563 108 0 79 100 100
46000 - Swim Lessons 0 16,837 16,500 11,250 15,750 13,750 46000 - Swimming Pool Revenue 38,267 40,609 42,000 17,267 35,000 35,000 46000 - Concession Sales 0 0 0 970 970 2,000
46000 - Senior Trips & Tours 0 35 0 0 0 0
46000:Charges for Service 84,991 98,271 88,500 61,742 83,820 73,350 43000 - Soft Match-Grants 46,992 23,496 0 11,748 46,992 0 43000:Intergovernmental 46,992 23,496 0 11,748 46,992 0 47200 - Sale of Capital Assets 0 528 0 0 0 0
47200:Proceeds from Sale of Asset 0 528 0 0 0 0
45000 - Donations 0 0 2,500 2,500 2,500 0
45000 - Miscellaneous Revenue 57,318 10,047 50,000 5,656 55,750 52,000 45000 - Reimbursement 28,000 0 0 0 0 0
45000 - Event Ticket Sales 0 0 0 680 680 2,000
45000:Other Revenues 85,318 10,047 52,500 8,836 58,930 54,000 47000 - Rentals - Facilities 63,217 36,259 29,500 23,477 29,600 26,500 47000 - Rentals - Property 0 42 0 0 0 0
47000:Use of Money and Property 63,217 36,301 29,500 23,645 29,600 26,500 Total Revenue 370,467 269,199 268,000 205,054 319,592 252,350 51000 - Earnings and Benefits... 1,662,442 1,951,186 2,302,332 1,636,335 2,312,332 2,433,992 51000 - Hourly... 789,255 1,146,165 1,388,623 899,514 1,388,485 1,359,732 51000 - Holiday Non-Sworn 2,894 318 200 607 265 200
51000 - Callback Pay 0 93 500 119 500 250
51000 - All Overtime Non-Sworn... 35,521 41,730 60,500 30,358 57,500 57,000 51000 - Retirement or Termination Payout 3,382 2,633 0 2,321 0 0 51000 - Standby Non-Sworn 22,928 25,100 0 19,318 0 0
51000 - Sick Leave or Vacation Buyback... 12,993 19,307 20,378 20,497 20,378 27,268 51000:Staffing 2,529,416 3,186,532 3,772,533 2,609,069 3,779,460 3,878,442 52000 - Activity Program Supplies 182,551 200,059 144,769 71,324 144,849 110,870 52000 - Advertising 811 446 650 300 650 650
52000 - Building Space In-Kind 46,992 23,496 0 11,748 46,992 0 52000 - Computer Related Acquisitions 81,543 0 500 430 500 500 Fund - FD101 General Fund
All Community Services
Account
1 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
52000 - Contract Security 154,710 146,427 159,000 103,638 148,850 146,850 52000 - Contract Swim Operations 305,085 361,872 323,238 201,769 335,000 355,000 52000 - Controllable Contract Services 233,265 531,235 76,950 10,107 66,750 49,750 52000 - Dues, Subscriptions and Certificates 18,629 21,205 30,704 16,537 29,404 36,029 52000 - Equipment Maintenance and Repair 4,434 4,077 7,000 3,105 7,000 3,750 52000 - Facility and Property Maintenance 11,744 30,458 76,500 8,587 76,500 77,500 52000 - Janitorial Supplies 0 0 0 1,078 1,078 0
52000 - Materials & Supplies 22,212 63,738 60,091 25,580 61,451 39,450 52000 - Mileage Reimbursement 2,635 4,930 4,750 3,499 4,650 4,675 52000 - Non Capital Furniture and Equipment 0 2,426 0 0 0 0 52000 - Office Supplies 12,290 11,836 13,600 5,855 13,600 14,100 52000 - Other Expense 2,230 185 500 0 500 500
52000 - Performance and Artist Fee 25,570 16,554 5,600 1,668 4,500 4,500 52000 - Postage 39 204 100 14 100 100
52000 - Printing and Copying 123,113 145,105 160,910 91,532 159,750 159,250 52000 - Recreation Trip Transportation 0 22,965 0 0 0 0 52000 - Safety Training and Equipment 500 246 250 500 250 250 52000 - Senior Citizen Nutrition Program 0 16,682 0 0 0 0 52000 - Small Tools and Equipment 33,123 45,256 15,360 5,574 13,501 13,500 52000 - Special Programs 354 9,901 950 84 950 950
52000 - Swimming Pool Supplies 52,723 61,193 79,000 40,401 79,000 94,800 52000 - Temporary Agency Services 41,757 0 0 0 0 0
52000 - Training and Professional Development 33,642 30,412 9,900 2,457 9,200 11,915 52000 - Training Other 0 0 0 59 0 0
52000 - Uniforms 0 0 0 0 0 7,880
52000 - Purchased Services - Quake 0 0 100 98 98 0
52000:Controllable Expenses 1,389,950 1,750,905 1,170,422 605,944 1,205,123 1,132,769 53000 - Data Communications Lines 16,888 2,674 0 0 0 0
53000 - IT Automation/Software-Maintenance 13,581 31,314 27,805 16,805 27,805 27,300 53000 - Regulatory Compliance 2,683 2,118 6,500 1,092 5,150 5,650 53000 - Tuition Reimbursement 0 1,045 3,500 291 3,500 0 53000 - Uniform Service 6,935 1,680 2,500 795 1,200 1,200 53000:Required Expenses 40,086 38,830 40,305 18,983 37,655 34,150 55000 - Claims Expense Liability 1,446 61,956 73,477 55,108 73,477 215 55000 - Fleet Operation 97,656 82,276 60,993 45,745 60,993 151,099 55000 - Information Systems Allocation 145,433 312,872 274,818 213,063 274,818 335,432 55000 - Liability Administration Allocation 177,034 304,936 295,204 233,713 295,204 472,315 55000 - Pension Obligation Bond POB Allocation 170,931 170,514 203,543 152,657 203,543 193,545 55000 - Unemployment Administration Allocation 395 591 610 457 610 630 55000 - Workers Compensation Administration Allocation 55,064 68,347 72,819 57,489 72,819 121,613 55000:Allocated Costs 647,959 1,001,492 981,464 758,232 981,464 1,274,849 60000 - Automation Acquisitions 0 255,281 0 0 0 0
60000 - Autos and Trucks 213,036 0 105,053 105,053 105,053 0 2 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
60000:Capital 213,036 255,281 105,053 105,053 105,053 0 54000 - Air Cards 2,198 0 0 0 0 0
54000 - Cellular Phones 14,424 0 0 0 0 0
54000 - Desk Phone Expense 1,113 0 0 0 0 0
54000 - Gas and Electricity 283,412 332,333 349,500 223,285 349,500 382,165 54000 - Telephone Service Expense 45,729 0 0 0 0 0
54000 - Water 25,844 23,100 33,300 19,701 35,000 38,500 54000:Utilities 372,720 355,433 382,800 242,985 384,500 420,665 59000 - Transfer to CIP Project Fund 310,000 200,000 0 0 0 0 59000 - Transfer to Debt Service 117,538 120,621 118,911 59,456 118,911 117,147 59000 - Transfer to Senior Citizen Nutrition 83,639 97,560 110,000 68,130 110,000 110,000 59000:Transfer Out 511,177 418,181 228,911 127,586 228,911 227,147 Total Operating Expenditures 5,704,346 7,006,654 6,681,488 4,467,851 6,722,166 6,968,022 3 Line Item
Details by
Division
4 4/30/2026 7:18 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
44000 - Custodial Fees 2,220 2,317 2,500 2,460 2,000 1,500 44000:Licenses, permits and fees 2,220 2,317 2,500 2,460 2,000 1,500 46000 - Senior Trips & Tours 0 35 0 0 0 0
46000:Charges for Service 0 35 0 0 0 0
47200 - Sale of Capital Assets 0 528 0 0 0 0
47200:Proceeds from Sale of Asset 0 528 0 0 0 0
45000 - Miscellaneous Revenue 0 2,840 0 0 0 0
45000:Other Revenues 0 2,840 0 0 0 0
47000 - Rentals - Facilities 62,907 31,117 25,000 18,754 23,000 25,000 47000 - Rentals - Property 0 42 0 0 0 0
47000:Use of Money and Property 62,907 31,159 25,000 18,923 23,000 25,000 Total Revenue 65,126 36,879 27,500 21,382 25,000 26,500 51000 - Earnings and Benefits... 359,490 427,329 482,843 371,149 482,843 687,178 51000 - Hourly... 134,067 149,732 220,270 148,814 220,270 238,268 51000 - Holiday Non-Sworn 217 225 200 265 265 200
51000 - Callback Pay 0 93 500 119 500 250
51000 - All Overtime Non-Sworn... 12,610 12,376 35,000 10,662 35,000 35,000 51000 - Standby Non-Sworn 22,928 25,100 0 19,318 0 0
51000 - Sick Leave or Vacation Buyback... 997 4,315 4,575 3,594 4,575 11,050 51000:Staffing 530,310 619,170 743,388 553,920 743,453 971,946 52000 - Contract Security 16,105 4,131 8,000 2,669 6,000 5,000 52000 - Controllable Contract Services 0 38,251 0 0 0 0 52000 - Facility and Property Maintenance 0 315 15,000 0 15,000 15,000 52000 - Janitorial Supplies 0 0 0 1,078 1,078 0
52000 - Materials & Supplies 19,986 22,225 38,250 11,869 38,250 22,500 52000 - Safety Training and Equipment 500 246 250 500 250 250 52000 - Small Tools and Equipment 11,869 14,638 10,000 4,461 10,000 10,000 52000:Controllable Expenses 48,460 79,805 71,500 20,577 70,578 52,750 53000 - Uniform Service 6,935 1,680 2,500 795 1,200 1,200 53000:Required Expenses 6,935 1,680 2,500 795 1,200 1,200 55000 - Fleet Operation 97,656 82,276 60,993 45,745 60,993 151,099 55000 - Information Systems Allocation 0 3,316 41,944 31,458 41,944 27,585 55000 - Liability Administration Allocation 0 0 62,710 47,032 62,710 49,321 55000 - Pension Obligation Bond POB Allocation 36,780 34,647 42,088 31,566 42,088 54,642 55000 - Unemployment Administration Allocation 0 0 131 98 131 66 55000 - Workers Compensation Administration Allocation 0 0 15,619 11,714 15,619 12,745 55000:Allocated Costs 134,436 120,239 223,485 167,614 223,485 295,458 60000 - Autos and Trucks 213,036 0 0 0 0 0
Fund - FD101 General Fund
CC4110 Custodial Services
Account
5 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
60000:Capital 213,036 0 0 0 0 0
54000 - Cellular Phones 3,105 0 0 0 0 0
54000 - Gas and Electricity 78,260 100,380 91,250 61,197 91,250 98,175 54000:Utilities 81,365 100,380 91,250 61,197 91,250 98,175 Total Operating Expenditures 1,014,542 921,274 1,132,123 804,102 1,129,966 1,419,529 6 4/30/2026 7:19 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
45000 - Donations 0 0 500 500 500 0
45000 - Miscellaneous Revenue 50,000 0 50,000 0 50,000 50,000 45000:Other Revenues 50,000 0 50,500 500 50,500 50,000
Total Revenue 50,000 0 50,500 500 50,500 50,000
51000 - Earnings and Benefits... 149,254 281,106 292,652 186,553 299,652 377,320 51000 - Hourly... 481,699 569,198 575,287 367,045 575,287 535,196 51000 - Holiday Non-Sworn 2,608 0 0 0 0 0
51000 - All Overtime Non-Sworn... 4,865 9,401 1,500 566 1,500 1,500 51000 - Retirement or Termination Payout 1,985 0 0 915 0 0 51000 - Sick Leave or Vacation Buyback... 2,827 2,352 2,494 3,058 2,494 4,765 51000:Staffing 643,239 862,057 871,933 558,138 878,933 918,781 52000 - Activity Program Supplies 54,771 62,163 51,489 28,642 53,349 46,350 52000 - Computer Related Acquisitions 37,395 0 500 430 500 500 52000 - Contract Security 0 2,410 2,500 0 1,250 1,250
52000 - Controllable Contract Services 2,750 0 10,250 0 3,250 2,750 52000 - Dues, Subscriptions and Certificates 50 7,617 11,300 4,937 11,300 17,223 52000 - Equipment Maintenance and Repair 1,460 2,069 2,500 1,005 2,500 1,250 52000 - Materials & Supplies 496 599 1 0 1 500
52000 - Mileage Reimbursement 1,811 3,186 3,500 2,459 3,500 3,500 52000 - Office Supplies 3,781 2,417 2,500 1,372 2,500 2,500 52000 - Printing and Copying 74 2,712 3,000 25 3,000 3,000 52000 - Small Tools and Equipment 992 1,000 2,860 0 1,000 1,000 52000 - Temporary Agency Services 41,757 0 0 0 0 0
52000 - Training and Professional Development 15,661 16,343 1,000 957 1,000 4,115 52000 - Uniforms 0 0 0 0 0 3,650
52000:Controllable Expenses 160,999 100,516 91,400 39,828 83,150 87,588 53000 - IT Automation/Software-Maintenance 6,890 9,126 7,800 7,800 7,800 7,800 53000 - Tuition Reimbursement 0 873 0 0 0 0
53000:Required Expenses 6,890 9,998 7,800 7,800 7,800 7,800 55000 - Information Systems Allocation 0 6,671 74,818 56,113 74,818 20,678 55000 - Liability Administration Allocation 0 0 107,001 80,251 107,001 23,744 55000 - Pension Obligation Bond POB Allocation 27,811 23,651 26,145 19,609 26,145 30,006 55000 - Unemployment Administration Allocation 0 0 223 167 223 32 55000 - Workers Compensation Administration Allocation 0 0 26,650 19,987 26,650 6,136 55000:Allocated Costs 27,811 30,322 234,837 176,128 234,837 80,596 54000 - Cellular Phones 6,528 0 0 0 0 0
54000 - Gas and Electricity 4,125 3,937 4,200 2,839 4,200 4,535 54000:Utilities 10,652 3,937 4,200 2,839 4,200 4,535
Fund - FD101 General Fund
CC4112 Afterschool Recreation (Youth)
Account
7 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
59000 - Transfer to CIP Project Fund 115,000 0 0 0 0 0
59000:Transfer Out 115,000 0 0 0 0 0
Total Operating Expenditures 964,592 1,006,831 1,210,170 784,733 1,208,920 1,099,300 8 4/30/2026 7:19 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
41000 - Parking Violations 87,480 95,990 95,000 93,335 95,000 95,000 41000:Fines 87,480 95,990 95,000 93,335 95,000 95,000
46000 - Concession Sales 0 0 0 970 970 2,000
46000:Charges for Service 0 0 0 970 970 2,000
45000 - Miscellaneous Revenue 0 0 0 150 150 0
45000 - Event Ticket Sales 0 0 0 680 680 2,000
45000:Other Revenues 0 0 0 830 830 2,000
Total Revenue 87,480 95,990 95,000 95,135 96,800 99,000 51000 - Earnings and Benefits... 94,488 142,284 206,509 163,433 209,509 134,442 51000 - Hourly... 5,016 22,171 31,032 24,950 31,032 28,801 51000 - All Overtime Non-Sworn... 326 4,309 12,500 11,021 9,500 10,500 51000 - Sick Leave or Vacation Buyback... 2,128 3,487 3,699 3,540 3,699 410 51000:Staffing 101,957 172,251 253,740 202,944 253,740 174,153 52000 - Activity Program Supplies 39,291 15,365 27,180 24,670 25,000 26,210 52000 - Advertising 717 288 500 300 500 500
52000 - Contract Security 4,139 10,000 10,000 9,957 10,000 10,000 52000 - Controllable Contract Services 14,538 33,894 14,200 10,107 14,500 15,000 52000 - Dues, Subscriptions and Certificates 0 9,734 13,100 6,839 12,200 15,085 52000 - Materials & Supplies 0 31,793 15,000 13,592 15,000 8,250 52000 - Office Supplies 0 0 0 0 0 500
52000 - Performance and Artist Fee 16,930 12,550 0 0 0 0 52000 - Printing and Copying 3,855 4,086 3,800 2,678 4,000 3,500 52000 - Small Tools and Equipment 0 1,000 1,000 795 1,000 1,000 52000 - Uniforms 0 0 0 0 0 1,040
52000 - Purchased Services - Quake 0 0 100 98 98 0
52000:Controllable Expenses 79,469 118,711 84,880 69,037 82,298 81,085 53000 - Regulatory Compliance 900 722 1,000 617 650 650 53000:Required Expenses 900 722 1,000 617 650 650
55000 - Information Systems Allocation 0 0 10,057 7,543 10,057 4,617 55000 - Liability Administration Allocation 0 0 16,700 12,525 16,700 9,081 55000 - Pension Obligation Bond POB Allocation 10,004 9,199 18,272 13,704 18,272 10,690 55000 - Unemployment Administration Allocation 0 0 35 26 35 12 55000 - Workers Compensation Administration Allocation 0 0 4,159 3,119 4,159 2,347 55000:Allocated Costs 10,004 9,199 49,223 36,917 49,223 26,747 Total Operating Expenditures 192,329 300,883 388,843 309,515 385,911 282,635 Fund - FD101 General Fund
CC4115 Special Events (City)
Account
9 4/30/2026 7:20 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
52000 - Contract Security 0 180 3,000 720 3,000 2,000
52000 - Equipment Maintenance and Repair 973 127 2,500 151 2,500 500 52000 - Small Tools and Equipment 3,245 1,799 0 0 1 0
52000:Controllable Expenses 4,219 2,106 5,500 871 5,501 2,500 55000 - Liability Administration Allocation 2,016 2,094 2,834 2,125 2,834 1,685 55000:Allocated Costs 2,016 2,094 2,834 2,125 2,834 1,685 Total Operating Expenditures 6,235 4,200 8,334 2,996 8,335 4,185 Fund - FD101 General Fund
CC4120 Pomona Concert Band
Account
10 4/30/2026 7:20 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
46000 - Senior Dances 3,563 108 0 79 100 100
46000:Charges for Service 3,563 108 0 79 100 100
45000 - Donations 0 0 2,000 2,000 2,000 0
45000:Other Revenues 0 0 2,000 2,000 2,000 0
Total Revenue 3,563 108 2,000 2,079 2,100 100
51000 - Earnings and Benefits... 71,795 52,042 96,869 65,735 96,869 105,924 51000 - Hourly... 38,037 46,269 39,062 42,801 39,062 39,800 51000 - All Overtime Non-Sworn... 3,341 785 500 0 500 500 51000:Staffing 113,174 99,096 136,431 108,535 136,431 146,224 52000 - Activity Program Supplies 12,469 14,221 17,000 6,527 17,000 14,480 52000 - Contract Security 3,419 2,137 5,000 1,679 3,100 3,100 52000 - Controllable Contract Services 0 1,200 0 0 0 0
52000 - Facility and Property Maintenance 0 2,925 2,500 0 2,500 2,500 52000 - Mileage Reimbursement 127 111 250 59 150 175
52000 - Office Supplies 451 310 1,100 322 1,100 1,100
52000 - Other Expense 2,050 0 0 0 0 0
52000 - Performance and Artist Fee 7,940 4,004 5,600 1,668 4,500 4,500 52000 - Printing and Copying 270 47 1,000 8 1,000 1,000 52000 - Senior Citizen Nutrition Program 0 16,682 0 0 0 0 52000 - Training and Professional Development 480 3,158 1,500 48 800 400 52000 - Uniforms 0 0 0 0 0 520
52000:Controllable Expenses 27,205 44,795 33,950 10,310 30,150 27,775 53000 - Data Communications Lines 2,291 402 0 0 0 0
53000:Required Expenses 2,291 402 0 0 0 0
55000 - Information Systems Allocation 0 28,714 15,996 11,997 15,996 10,769 55000 - Liability Administration Allocation 0 2,553 14,980 11,235 14,980 6,665 55000 - Pension Obligation Bond POB Allocation 8,425 8,549 8,454 6,341 8,454 8,423 55000 - Unemployment Administration Allocation 0 0 31 23 31 9 55000 - Workers Compensation Administration Allocation 0 0 3,731 2,798 3,731 1,722 55000:Allocated Costs 8,425 39,817 43,192 32,394 43,192 27,588 54000 - Cellular Phones 586 0 0 0 0 0
54000 - Telephone Service Expense 2,681 0 0 0 0 0
54000:Utilities 3,266 0 0 0 0 0
59000 - Transfer to Senior Citizen Nutrition 83,639 97,560 110,000 68,130 110,000 110,000 59000:Transfer Out 83,639 97,560 110,000 68,130 110,000 110,000 Total Operating Expenditures 238,000 281,669 323,573 219,370 319,773 311,587 Fund - FD101 General Fund
CC4133 Senior Programs
Account
11 4/30/2026 7:20 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
46000 - Municipal Sports Revenue 41,227 39,823 30,000 32,466 32,000 22,500 46000:Charges for Service 41,227 39,823 30,000 32,466 32,000 22,500 43000 - Soft Match-Grants 46,992 23,496 0 11,748 46,992 0 43000:Intergovernmental 46,992 23,496 0 11,748 46,992 0 47000 - Rentals - Facilities 0 0 0 5,061 5,100 0
47000:Use of Money and Property 0 0 0 5,061 5,100 0
Total Revenue 88,219 63,319 30,000 49,275 84,092 22,500 52000 - Building Space In-Kind 46,992 23,496 0 11,748 46,992 0 52000 - Controllable Contract Services 0 62,992 0 0 0 0 52000:Controllable Expenses 46,992 86,488 0 11,748 46,992 0 54000 - Gas and Electricity 137,310 152,398 162,750 111,963 162,750 179,025 54000 - Water 4,816 4,855 4,300 3,143 6,000 6,600
54000:Utilities 142,126 157,253 167,050 115,106 168,750 185,625 Total Operating Expenditures 189,118 243,741 167,050 126,854 215,742 185,625 Fund - FD101 General Fund
CC4141 Natural Grass Athletic Fields
Account
12 4/30/2026 7:21 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
46000 - Swim Lessons 0 9,349 10,000 6,120 10,000 8,000
46000 - Swimming Pool Revenue 25,912 26,789 27,000 11,687 23,000 23,000 46000:Charges for Service 25,912 36,138 37,000 17,807 33,000 31,000 45000 - Miscellaneous Revenue 82 0 0 0 0 0
45000:Other Revenues 82 0 0 0 0 0
47000 - Rentals - Facilities 310 5,142 4,500 0 1,500 1,500 47000:Use of Money and Property 310 5,142 4,500 0 1,500 1,500 Total Revenue 26,304 41,280 41,500 17,807 34,500 32,500 51000 - Earnings and Benefits... 0 0 15 0 15 0
51000 - Hourly... 2,455 2,087 5,738 2,025 4,500 4,500
51000 - All Overtime Non-Sworn... 0 0 1,000 0 1,000 1,000 51000:Staffing 2,455 2,087 6,753 2,025 5,515 5,500
52000 - Activity Program Supplies 19 388 500 0 500 500
52000 - Contract Swim Operations 194,785 220,878 210,000 129,679 210,000 219,000 52000 - Controllable Contract Services 0 86,939 0 0 0 0 52000 - Facility and Property Maintenance 5,069 15,825 35,000 8,195 35,000 35,500 52000 - Materials & Supplies 0 4,866 3,640 0 5,000 5,000 52000 - Printing and Copying 0 0 1,360 0 0 0
52000 - Swimming Pool Supplies 29,394 32,364 40,000 27,118 40,000 48,000 52000:Controllable Expenses 229,266 361,260 290,500 164,992 290,500 308,000 53000 - Regulatory Compliance 1,472 1,080 5,000 474 4,000 4,000 53000:Required Expenses 1,472 1,080 5,000 474 4,000 4,000 55000 - Information Systems Allocation 0 1,751 1,863 1,397 1,863 1,715 55000 - Liability Administration Allocation 0 0 245 184 245 0 55000 - Unemployment Administration Allocation 0 0 1 1 1 0 55000 - Workers Compensation Administration Allocation 0 0 61 46 61 0 55000:Allocated Costs 0 1,751 2,170 1,627 2,170 1,715
54000 - Gas and Electricity 56,078 67,446 85,000 42,083 85,000 93,500 54000 - Telephone Service Expense 1,416 0 0 0 0 0
54000:Utilities 57,494 67,446 85,000 42,083 85,000 93,500 Total Operating Expenditures 290,687 433,624 389,423 211,202 387,185 412,715 Fund - FD101 General Fund
CC4145 Ganesha Park Pool
Account
13 4/30/2026 7:21 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
46000 - Municipal Sports Revenue 1,933 859 0 0 0 0
46000:Charges for Service 1,933 859 0 0 0 0
Total Revenue 1,933 859 0 0 0 0
51000 - Hourly... 282 0 0 0 0 0
51000:Staffing 282 0 0 0 0 0
52000 - Contract Security 113,204 122,105 130,000 88,613 125,000 125,000 52000 - Facility and Property Maintenance 0 0 4,000 0 4,000 4,000 52000 - Materials & Supplies 0 2,346 1,200 120 1,200 1,200 52000 - Printing and Copying 438 1,009 1,000 8 1,000 1,000 52000:Controllable Expenses 113,642 125,460 136,200 88,741 131,200 131,200 55000 - Information Systems Allocation 0 2,164 0 0 0 0
55000:Allocated Costs 0 2,164 0 0 0 0
54000 - Air Cards 830 0 0 0 0 0
54000 - Cellular Phones 101 0 0 0 0 0
54000 - Gas and Electricity 7,640 8,172 6,300 5,203 6,300 6,930 54000 - Water 6,926 7,057 4,000 4,753 4,000 4,400
54000:Utilities 15,495 15,228 10,300 9,956 10,300 11,330 59000 - Transfer to Debt Service 117,538 120,621 118,911 59,456 118,911 117,147 59000:Transfer Out 117,538 120,621 118,911 59,456 118,911 117,147 Total Operating Expenditures 246,958 263,473 265,411 158,153 260,411 259,677 Fund - FD101 General Fund
CC4146 Veterans Park
Account
14 4/30/2026 7:22 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
46000 - Swim Lessons 0 7,488 6,500 5,130 5,750 5,750
46000 - Swimming Pool Revenue 12,355 13,820 15,000 5,580 12,000 12,000 46000:Charges for Service 12,355 21,308 21,500 10,710 17,750 17,750 Total Revenue 12,355 21,308 21,500 10,710 17,750 17,750 51000 - Earnings and Benefits... 0 0 15 0 15 0
51000 - Hourly... 2,500 2,138 3,500 1,418 3,500 3,500
51000 - All Overtime Non-Sworn... 0 0 1,000 0 1,000 1,000 51000:Staffing 2,500 2,138 4,515 1,418 4,515 4,500
52000 - Activity Program Supplies 19 241 250 0 250 250
52000 - Contract Swim Operations 110,300 140,994 113,238 72,090 125,000 136,000 52000 - Controllable Contract Services 0 86,939 0 0 0 0 52000 - Facility and Property Maintenance 6,675 11,393 20,000 391 20,000 20,500 52000 - Materials & Supplies 1,730 1,908 2,000 0 2,000 2,000 52000 - Swimming Pool Supplies 23,329 28,829 39,000 13,284 39,000 46,800 52000:Controllable Expenses 142,052 270,304 174,488 85,765 186,250 205,550 53000 - Regulatory Compliance 311 317 500 0 500 1,000
53000:Required Expenses 311 317 500 0 500 1,000
55000 - Information Systems Allocation 0 0 171 128 171 0 55000 - Liability Administration Allocation 0 0 285 214 285 0 55000 - Unemployment Administration Allocation 0 0 1 1 1 0 55000 - Workers Compensation Administration Allocation 0 0 71 53 71 0 55000:Allocated Costs 0 0 528 396 528 0
54000 - Water 14,103 11,189 25,000 11,804 25,000 27,500 54000:Utilities 14,103 11,189 25,000 11,804 25,000 27,500 Total Operating Expenditures 158,966 283,949 205,031 99,383 216,793 238,550 Fund - FD101 General Fund
CC4160 Washington Park Pool
Account
15 4/30/2026 7:22 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
45000 - Miscellaneous Revenue 50 0 0 0 0 0
45000:Other Revenues 50 0 0 0 0 0
Total Revenue 50 0 0 0 0 0
51000 - Earnings and Benefits... 307,764 203,630 228,201 131,239 228,201 182,320 51000 - Hourly... 53,700 243,414 402,170 235,499 402,170 427,165 51000 - Holiday Non-Sworn 0 0 0 342 0 0
51000 - All Overtime Non-Sworn... 6,482 10,358 4,000 4,271 4,000 5,000 51000 - Retirement or Termination Payout 0 791 0 0 0 0
51000:Staffing 367,946 458,193 634,371 371,351 634,371 614,485 52000 - Activity Program Supplies 74,302 104,955 45,250 10,100 45,250 21,730 52000 - Computer Related Acquisitions 39,997 0 0 0 0 0
52000 - Contract Security 17,843 4,983 0 0 0 0
52000 - Controllable Contract Services 215,977 221,021 52,500 0 49,000 32,000 52000 - Dues, Subscriptions and Certificates 131 42 0 0 0 0 52000 - Non Capital Furniture and Equipment 0 2,426 0 0 0 0 52000 - Office Supplies 884 0 0 0 0 0
52000 - Performance and Artist Fee 700 0 0 0 0 0
52000 - Printing and Copying 71,316 102,037 100,750 87,850 100,750 100,750 52000 - Recreation Trip Transportation 0 22,965 0 0 0 0 52000 - Small Tools and Equipment 16,776 25,825 0 0 0 0 52000 - Uniforms 0 0 0 0 0 520
52000:Controllable Expenses 437,926 484,253 198,500 97,950 195,000 155,000 53000 - IT Automation/Software-Maintenance 0 10,367 11,000 0 11,000 11,000 53000:Required Expenses 0 10,367 11,000 0 11,000 11,000 55000 - Information Systems Allocation 5,638 7,185 9,918 7,439 9,918 6,353 55000 - Liability Administration Allocation 6,785 10,102 16,470 12,353 16,470 12,497 55000 - Pension Obligation Bond POB Allocation 20,036 19,292 19,908 14,931 19,908 14,497 55000 - Unemployment Administration Allocation 15 20 34 25 34 17 55000 - Workers Compensation Administration Allocation 2,135 2,280 4,102 3,076 4,102 3,229 55000:Allocated Costs 34,609 38,879 50,432 37,824 50,432 36,593 60000 - Autos and Trucks 0 0 105,053 105,053 105,053 0
60000:Capital 0 0 105,053 105,053 105,053 0
59000 - Transfer to CIP Project Fund 195,000 200,000 0 0 0 0 59000:Transfer Out 195,000 200,000 0 0 0 0
Total Operating Expenditures 1,035,480 1,191,693 999,356 612,178 995,856 817,078 Fund - FD101 General Fund
CC4191 Youth Commitment
Account
16 4/30/2026 7:23 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
44000 - Processing Fees 250 2,250 0 3,288 3,250 2,000
44000:Licenses, permits and fees 250 2,250 0 3,288 3,250 2,000 45000 - Miscellaneous Revenue 7,186 7,207 0 5,506 5,600 2,000 45000 - Reimbursement 28,000 0 0 0 0 0
45000:Other Revenues 35,186 7,207 0 5,506 5,600 2,000
Total Revenue 35,436 9,457 0 8,794 8,850 4,000
51000 - Earnings and Benefits... 679,651 844,796 995,228 720,507 995,228 946,808 51000 - Hourly... 71,431 111,155 111,564 76,962 112,664 82,502 51000 - Holiday Non-Sworn 69 93 0 0 0 0
51000 - All Overtime Non-Sworn... 7,896 4,501 5,000 3,838 5,000 2,500 51000 - Retirement or Termination Payout 1,397 1,842 0 1,406 0 0 51000 - Sick Leave or Vacation Buyback... 7,042 9,153 9,610 10,305 9,610 11,043 51000:Staffing 767,486 971,539 1,121,402 813,018 1,122,502 1,042,853 52000 - Activity Program Supplies 1,329 2,725 3,100 712 3,500 1,350 52000 - Advertising 95 157 150 0 150 150
52000 - Computer Related Acquisitions 4,151 0 0 0 0 0
52000 - Contract Security 0 482 500 0 500 500
52000 - Dues, Subscriptions and Certificates 18,448 3,812 6,304 4,760 5,904 3,721 52000 - Equipment Maintenance and Repair 2,000 1,881 2,000 1,950 2,000 2,000 52000 - Mileage Reimbursement 697 1,632 1,000 981 1,000 1,000 52000 - Office Supplies 7,173 9,109 10,000 4,161 10,000 10,000 52000 - Other Expense 181 185 500 0 500 500
52000 - Postage 39 204 100 14 100 100
52000 - Printing and Copying 47,159 35,213 50,000 962 50,000 50,000 52000 - Small Tools and Equipment 241 995 1,500 317 1,500 1,500 52000 - Special Programs 354 9,901 950 84 950 950
52000 - Training and Professional Development 17,501 10,910 7,400 1,453 7,400 7,400 52000 - Training Other 0 0 0 59 0 0
52000 - Uniforms 0 0 0 0 0 2,150
52000:Controllable Expenses 99,368 77,206 83,504 15,452 83,504 81,321 53000 - Data Communications Lines 14,598 2,272 0 0 0 0
53000 - IT Automation/Software-Maintenance 6,690 11,821 9,005 9,005 9,005 8,500 53000 - Tuition Reimbursement 0 172 3,500 291 3,500 0
53000:Required Expenses 21,288 14,265 12,505 9,296 12,505 8,500 55000 - Claims Expense Liability 1,446 61,956 73,477 55,108 73,477 215 55000 - Information Systems Allocation 139,795 263,071 120,051 96,988 120,051 263,715 55000 - Liability Administration Allocation 168,233 290,187 73,979 67,795 73,979 369,322 55000 - Pension Obligation Bond POB Allocation 67,875 75,176 88,676 66,507 88,676 75,287 Fund - FD101 General Fund
CC4201 Community Services Administration
Account
17 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
55000 - Unemployment Administration Allocation 380 571 154 115 154 494 55000 - Workers Compensation Administration Allocation 52,929 66,067 18,426 16,694 18,426 95,434 55000:Allocated Costs 430,658 757,028 374,763 303,207 374,763 804,467 60000 - Automation Acquisitions 0 255,281 0 0 0 0
60000:Capital 0 255,281 0 0 0 0
54000 - Air Cards 1,368 0 0 0 0 0
54000 - Cellular Phones 4,105 0 0 0 0 0
54000 - Desk Phone Expense 1,113 0 0 0 0 0
54000 - Telephone Service Expense 41,632 0 0 0 0 0
54000:Utilities 48,218 0 0 0 0 0
Total Operating Expenditures 1,367,018 2,075,319 1,592,174 1,140,973 1,593,274 1,937,141 18 Operation Funds
Fund Fund Description Page # Department
120 Opiod Settlement 1 Police
128 Measure R 2 Public Works
132 Fee Analysis Rate Review 4 Development Services
133 Public Art Fee 5 Administration
138 Measure M 6 Public Works
141 Measure A 8 Neighborhood Services
142 Measure W 9 Water Resources
144 Cannibis - Community Benefit 10 Administration
145 Refuse Administration 11 Public Works
148 Pomona Fund for Children & Youth 13 Administration
149 Children & Youth Fund Admin 14 Administration
150 CASp Certification and Training Fund 15 Development Services 151 Inclusion Housing Fund 16 Neighborhood Services
191 American Rescue Plan 17 Various
195 Fairplex Mitigation 19 Various
196 PEG Fee 20 Information Technology
206 State Gas Tax - RMRA 21 Public Works
208 State Gas Tax Operating 22 Public Works
216 Proposition A 24 Public Works
217 Proposition C 26 Public Works
219 Traffic Offender Program 27 Police
230 Vehicle Parking District 28 Public Works
245 Air Quality Management District 30 Public Works
253 AD-So Garey Assess Zone DEF 31 Public Works
254 AD-Unv Crp Ctr Assess Dist #4 32 Public Works
255 AD-Garey Maint Assess Zone C 33 Public Works
256 Phillips Ranch Maintenance Assess District 34 Public Works 291 Pomona Oath Initiative 36 Police
Grant Funds
Fund Fund Description Page # Department
213 Community Development Block Grant 37 Neighborhood Services 194 Community Development Block Grant-CV 39 Neighborhood Services 215 Miscellaneous Grants 40 Various
260 Asset Forfeiture 43 Police
272 TDA Article 3 Grant 45 Public Works
4/30/2026 5:05 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
43000 - Grant - Other 134,162 559,777 527,809 236,614 236,616 0 47000 - GASB 31 Adjustment -2,154 2,154 0 0 0 0
47000 - Investment Earnings-Pooled Csh 8,122 -1,635 0 0 0 0 47000:Use of Money and Property 5,969 518 0 0 0 0
Total Revenue 140,130 560,295 527,809 236,614 236,616 0 51000 - Earnings and Benefits... 0 0 25,956 20,467 25,956 0 51000 - Overtime Sworn... 0 0 187,624 190,749 187,624 0 51000:Staffing 0 0 213,580 211,216 213,580 0
55000 - Fleet Operation 0 0 162,805 122,104 162,805 0
55000 - Information Systems Allocation 0 0 9,400 7,050 9,400 0 55000 - Liability Administration Allocation 0 0 18,941 14,206 18,941 0 55000 - Pension Obligation Bond POB Allocation 0 0 118,326 88,745 118,326 0 55000 - Unemployment Administration Allocation 0 0 40 30 40 0 55000 - Workers Compensation Administration Allocation 0 0 4,717 3,538 4,717 0 55000:Allocated Costs 0 0 314,229 235,672 314,229 0
Total Operating Expenditures 0 0 527,809 446,888 527,809 0 Fund - FD120 Opioid Settlement Fund
All Operating Departments
Account
1 4/29/2026 11:49 AM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
43000 - Measure R 2,469,774 2,443,482 2,448,705 1,903,064 2,448,705 2,493,155 Total Revenue 2,707,010 2,729,781 2,632,380 1,889,968 2,538,705 2,633,455 51000 - Earnings and Benefits... 671,652 799,531 1,133,024 965,595 1,077,759 1,223,763 51000 - Holiday Non-Sworn 1,258 46 340 140 371 340
51000 - Callback Pay 11,249 16,817 16,726 8,353 16,591 17,965 51000 - All Overtime Non-Sworn... 89,079 114,697 110,350 82,254 125,080 125,330 51000 - Retirement or Termination Payout 1,966 5,052 769 1,851 6,952 0 51000 - Standby Non-Sworn 27,755 37,573 0 22,736 0 0
51000 - Sick Leave or Vacation Buyback... 2,286 902 3,797 3,795 3,798 4,166 51000 - Proposed Reduction 0 0 0 0 0 -19,579
51000:Staffing 805,245 974,618 1,265,006 1,084,726 1,230,551 1,351,985 52000 - Advertising 0 0 25 0 25 25
52000 - Construction 0 0 0 0 0 0
52000 - Construction No Retainer 0 0 0 0 0 0
52000 - Contingency Tree Trimming Citywide Extraodinary 0 0 0 0 0 0 52000 - Controllable Contract Services 17,666 21,838 48,715 13,240 48,715 48,940 52000 - Dues, Subscriptions and Certificates 170 425 1,145 340 500 550 52000 - Equipment Maintenance and Repair 0 0 165 79 425 425 52000 - Facility and Property Maintenance 0 0 500 0 0 0 52000 - Tree Services 62,479 71,814 154,680 23,700 232,170 234,495 52000 - Materials & Supplies 112,561 107,059 160,243 65,793 145,825 153,100 52000 - Office Supplies 0 0 700 500 500 500
52000 - Printing and Copying 7 5 10 0 10 10
52000 - Safety Supplies 482 170 2,200 0 2,200 2,200
52000 - Safety Training and Equipment 2,068 2,250 3,250 2,125 3,250 3,250 52000 - Small Tools and Equipment 9,258 4,476 14,100 3,024 12,200 12,200 52000 - Traffic Paint 8,601 5,339 20,000 0 15,000 20,000 52000 - Traffic Signal Control and Cabinets 37,974 42,264 42,900 4,169 45,000 50,000 52000 - Traffic Signs 26,901 33,151 57,500 21,652 57,500 57,500 52000 - Training and Professional Development 4,555 2,280 10,300 2,746 10,300 10,200 52000 - Vandalism Repair & Replacement 554 1,109 6,000 0 6,000 6,000 52000 - Vehicle Expense Outside Vendor 3,673 496 6,755 0 6,755 6,640 52000 - Landscape Maintenance 0 0 77,490 50,725 0 0
52000:Controllable Expenses 286,951 292,675 606,678 188,093 586,375 606,035 53000 - Dumping Fee 0 0 500 500 500 500
53000 - Hazardous Materials Compliance 1,422 1,500 3,250 1,804 3,250 4,250 53000 - IT Automation/Software-Maintenance 0 0 1,694 0 1,694 1,694 53000 - Regulatory Compliance 0 0 300 0 500 500
Fund - FD128 Measure R
All Operating Departments
Account
2 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
53000 - Required Contract Services 26,918 37,991 245,000 38,858 231,750 65,000 53000 - Uniform Service 5,919 6,187 7,035 5,407 7,198 7,413 53000:Required Expenses 34,260 45,678 257,779 46,568 244,892 79,357 55000 - Fleet Operation 13,234 15,711 257,433 193,075 234,551 348,637 55000 - Information Systems Allocation 24,905 33,505 59,489 44,616 59,489 49,620 55000 - Liability Administration Allocation 52,243 66,576 83,175 62,381 83,175 83,312 55000 - Pension Obligation Bond POB Allocation 84,368 83,505 101,080 75,810 101,080 98,762 55000 - Unemployment Administration Allocation 118 129 174 130 174 112 55000 - Workers Compensation Administration Allocation 16,436 15,025 20,717 15,538 20,717 21,528 55000:Allocated Costs 191,304 214,451 522,068 391,550 499,186 601,971 60000 - Autos and Trucks 150,518 0 78,450 78,450 78,450 0 60000 - Conversion: Capital Improvements 0 0 0 0 0 285,284 60000:Capital 150,518 0 78,450 78,450 78,450 285,284
54000 - Cellular Phones 3,061 0 0 0 0 0
54000 - Gas and Electricity 5,340 6,046 13,905 8,318 11,000 11,000 54000 - Water 53,240 70,391 53,125 44,122 65,313 66,200 54000:Utilities 61,641 76,437 67,030 52,440 76,313 77,200 59000 - Transfer to CIP Project Fund 744,457 2,139,822 778,573 15,181 15,181 0 59000:Transfer Out 744,457 2,139,822 778,573 15,181 15,181 0 Total Operating Expenditures 2,274,375 3,743,682 3,575,584 1,857,007 2,730,948 3,001,832 3 4/29/2026 11:56 AM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
44000 - Fee Analysis Rate Review 1,385 617 1,500 519 1,500 1,500 44000:Licenses, permits and fees 1,385 617 1,500 519 1,500 1,500 Total Revenue 1,385 617 1,500 519 1,500 1,500
Fund - FD132 Fee Analysis Rate Review
All Operating Departments
Account
4 4/29/2026 11:57 AM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
44000 - Public Art Fee 297,641 760,761 600,000 257,936 600,000 400,000 44000:Licenses, permits and fees 297,641 760,761 600,000 257,936 600,000 400,000 47000 - GASB 31 Adjustment 78,752 66,068 0 -45,365 0 0
47000:Use of Money and Property 78,752 66,068 0 -45,365 0 0 Total Revenue 376,393 826,828 600,000 212,570 600,000 400,000 51000 - Earnings and Benefits... 21,356 116,712 138,238 109,454 0 156,596 51000 - Hourly... 46,503 0 53,511 20,581 38,316 50,000
51000 - All Overtime Non-Sworn... 0 0 0 2,136 0 0
51000:Staffing 67,858 116,712 191,749 132,171 38,316 206,596 52000 - Activity Program Supplies 0 4,622 10,000 3,459 10,000 10,000 52000 - Computer Related Acquisitions 8,513 0 0 0 0 0
52000 - Dues, Subscriptions and Certificates 0 0 2,500 0 2,500 2,500 52000 - Project Expenditures 553,126 430,480 700,000 186,350 700,000 300,000 52000 - Small Tools and Equipment 1,097 0 5,000 0 5,000 7,500 52000 - Training and Professional Development 0 0 2,500 587 2,500 2,500 52000:Controllable Expenses 562,736 435,102 720,000 190,395 720,000 322,500 53000 - Tuition Reimbursement 0 0 3,000 0 0 3,500
53000:Required Expenses 0 0 3,000 0 0 3,500
55000 - Information Systems Allocation 0 6,276 5,020 3,765 0 9,718 55000 - Liability Administration Allocation 0 12,158 8,236 6,177 0 16,662 55000 - Pension Obligation Bond POB Allocation 0 11,514 10,674 8,006 0 12,452 55000 - Unemployment Administration Allocation 0 24 18 14 0 22 55000 - Workers Compensation Administration Allocation 0 2,744 2,052 1,539 0 4,306 55000:Allocated Costs 0 32,716 26,000 19,500 0 43,160
59000 - Transfer to CIP Project Fund 0 150,000 0 0 0 0
59000:Transfer Out 0 150,000 0 0 0 0
Total Operating Expenditures 630,594 734,529 940,749 342,066 758,316 575,756 Fund - FD133 Public Art Fee
All Operating Departments
Account
5 4/29/2026 11:57 AM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
43000 - Measure M Revenue 2,788,900 2,768,384 2,775,199 2,155,525 2,775,199 2,825,576 43000:Intergovernmental 2,788,900 2,768,384 2,775,199 2,155,525 2,775,199 2,825,576 47000 - GASB 31 Adjustment 84,847 104,728 0 -74,850 0 0 47000 - Investment Earnings-Pooled Csh 159,014 215,074 189,669 74,247 150,000 197,500 47000:Use of Money and Property 243,862 319,802 189,669 -604 150,000 197,500 Total Revenue 3,032,762 3,088,186 2,964,868 2,154,921 2,925,199 3,023,076 51000 - Earnings and Benefits... 406,458 496,199 966,688 507,365 731,685 1,021,156 51000 - Hourly... 0 0 0 2,567 0 0
51000 - Holiday Non-Sworn 407 1,072 1,025 859 1,096 1,065 51000 - Callback Pay 959 3,160 10,306 2,921 9,414 5,710 51000 - All Overtime Non-Sworn... 23,332 49,161 58,000 58,350 58,830 60,010 51000 - Retirement or Termination Payout 3,767 5,570 0 1,151 6,252 18,000 51000 - Standby Non-Sworn 809 5,623 0 14,217 0 0
51000 - Sick Leave or Vacation Buyback... 1,217 1,120 3,231 3,229 3,231 3,914 51000 - Proposed Reduction 0 0 0 0 0 -19,579
51000:Staffing 436,950 561,905 1,039,250 590,661 810,508 1,090,276 52000 - Advertising 0 0 25 0 25 25
52000 - Construction 0 0 0 0 0 0
52000 - Construction No Retainer 0 0 0 0 0 0
52000 - Controllable Contract Services 46,131 94,801 112,995 13,240 112,995 113,220 52000 - Dues, Subscriptions and Certificates 0 0 1,000 0 1,000 1,000 52000 - Equipment Maintenance and Repair 0 0 165 79 425 425 52000 - Facility and Property Maintenance 0 0 500 0 0 0 52000 - Tree Services 62,479 71,814 0 0 0 0
52000 - Materials & Supplies 175,967 188,301 232,507 451,999 231,007 233,470 52000 - Office Supplies 0 0 700 347 500 500
52000 - Safety Supplies 0 0 200 0 200 200
52000 - Safety Training and Equipment 737 995 1,500 875 1,500 1,500 52000 - Small Tools and Equipment 21,253 3,218 10,800 535 12,000 8,500 52000 - Traffic Paint 9,555 7,090 15,000 0 10,000 10,000 52000 - Traffic Signs 12,034 15,469 20,000 5,813 20,000 20,000 52000 - Training and Professional Development 3,694 500 19,800 2,800 19,800 3,800 52000 - Vandalism Repair & Replacement 0 0 2,000 0 2,000 2,000 52000 - Vehicle Expense Outside Vendor 156 0 79 0 500 1,405 52000 - Landscape Maintenance 0 0 77,490 50,725 77,490 79,815 52000:Controllable Expenses 332,005 382,187 494,761 526,413 489,442 475,860 53000 - Dumping Fee 0 0 500 500 500 515
53000 - Hazardous Materials Compliance 724 750 2,400 2,079 4,450 5,000 Fund - FD138 Measure M
All Operating Departments
Account
6 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
53000 - IT Automation/Software-Maintenance 0 0 1,144 0 0 0 53000 - Regulatory Compliance 0 0 300 0 500 500
53000 - Required Contract Services 25,666 29,376 50,000 4,014 50,000 50,000 53000 - Uniform Service 2,320 2,863 4,133 3,125 3,805 3,917 53000:Required Expenses 28,710 32,989 58,477 9,717 59,255 59,932 55000 - Fleet Operation 13,234 15,711 257,433 193,075 257,433 374,633 55000 - Information Systems Allocation 25,552 29,191 51,253 38,440 51,253 42,992 55000 - Liability Administration Allocation 53,599 56,144 73,293 54,970 73,293 74,564 55000 - Pension Obligation Bond POB Allocation 78,246 64,398 85,840 64,380 85,840 83,096 55000 - Unemployment Administration Allocation 121 110 153 115 153 100 55000 - Workers Compensation Administration Allocation 16,862 12,671 18,255 13,691 18,255 19,268 55000:Allocated Costs 187,614 178,225 486,227 364,669 486,227 594,653 60000 - Autos and Trucks 518,044 0 133,782 133,781 133,782 0 60000 - Conversion: Capital Improvements 0 0 0 0 0 1,375,714 60000:Capital 518,044 0 133,782 133,781 133,782 1,375,714 54000 - Cellular Phones 2,961 0 0 0 0 0
54000 - Gas and Electricity 5,224 5,845 13,615 18,965 6,115 6,725 54000 - Water 53,221 70,291 53,800 44,057 66,300 67,600 54000:Utilities 61,405 76,135 67,415 63,022 72,415 74,325 59000 - Transfer to CIP Project Fund 1,051,683 1,255,874 1,189,309 889,717 2,079,026 0 59000:Transfer Out 1,051,683 1,255,874 1,189,309 889,717 2,079,026 0 Total Operating Expenditures 2,616,410 2,487,315 3,469,221 2,577,980 4,130,655 3,670,760 7 4/29/2026 11:58 AM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
43000 - Measure A Revenue 0 0 4,777,001 0 4,702,365 4,649,496 43000:Intergovernmental 0 0 4,777,001 0 4,702,365 4,649,496 Total Revenue 0 0 4,777,001 0 4,702,365 4,649,496
51000 - Earnings and Benefits... 0 0 211,138 125,205 211,138 206,869 51000:Staffing 0 0 211,138 125,205 211,138 206,869
52000 - Contract City Attorney 0 0 330 46 330 0
52000 - Contract Security 0 0 20,000 19,751 20,000 216,000 52000 - Controllable Contract Services 0 0 4,397,840 1,636,513 4,397,836 4,126,017 52000 - Dues, Subscriptions and Certificates 0 0 300 0 0 0 52000 - Electronic Access 0 0 0 0 0 6,000
52000 - Facility and Property Maintenance 0 0 10,000 0 10,000 5,000 52000 - Office Supplies 0 0 10,250 56 10,250 4,506
52000 - Printing and Copying 0 0 1,663 14 1,663 500
52000 - Small Tools and Equipment 0 0 55,963 0 6,763 11,860 52000 - Training and Professional Development 0 0 7,170 1,598 7,170 0 52000 - Landscape Maintenance 0 0 0 0 0 10,000
52000:Controllable Expenses 0 0 4,503,516 1,657,978 4,454,012 4,379,883 53000 - Dumping Fee 0 0 0 0 0 4,080
53000 - Housing Assistance Payments 0 0 35,132 0 10,000 0 53000:Required Expenses 0 0 35,132 0 10,000 4,080
55000 - Information Systems Allocation 0 0 3,974 2,980 3,974 7,558 55000 - Liability Administration Allocation 0 0 8,483 6,362 8,483 11,914 55000 - Pension Obligation Bond POB Allocation 0 0 12,628 9,471 12,628 18,097 55000 - Unemployment Administration Allocation 0 0 17 13 17 17 55000 - Workers Compensation Administration Allocation 0 0 2,113 1,585 2,113 3,078 55000:Allocated Costs 0 0 27,215 20,411 27,215 40,664
54000 - Gas and Electricity 0 0 0 0 0 15,000
54000 - Water 0 0 0 0 0 3,000
54000:Utilities 0 0 0 0 0 18,000
Total Operating Expenditures 0 0 4,777,001 1,803,593 4,702,365 4,649,496 Fund - FD141 Measure A
All Operating Departments
Account
8 4/29/2026 12:05 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
43000 - Measure W Tax Revenue 3,211,218 -2,709,852 1,873,385 1,870,166 1,873,385 1,900,000 43000:Intergovernmental 3,211,218 -2,709,852 1,873,385 1,870,166 1,873,385 1,900,000 47000 - GASB 31 Adjustment 136,231 200,249 0 -143,728 0 0 47000 - Investment Earnings-Pooled Csh 276,967 360,207 312,198 124,826 275,000 326,700 47000:Use of Money and Property 413,198 560,456 312,198 -18,902 275,000 326,700 Total Revenue 3,624,417 -2,149,396 2,185,583 1,851,264 2,148,385 2,226,700 51000 - Earnings and Benefits... 141,726 288,587 353,689 263,306 287,377 376,747 51000 - Callback Pay 350 152 150 307 150 150
51000 - All Overtime Non-Sworn... 2,496 3,324 2,600 2,828 2,600 0 51000 - Standby Non-Sworn 0 83 0 738 1,395 1,450
51000 - Sick Leave or Vacation Buyback... 0 0 271 271 0 150 51000:Staffing 144,572 292,146 356,710 267,450 291,522 378,497 52000 - Construction 0 0 0 0 0 0
52000 - Controllable Contract Services 0 102,641 255,589 47,332 255,860 200,000 52000 - Materials & Supplies 0 0 0 2,071 0 0
52000 - Small Tools and Equipment 0 27,394 0 0 0 0
52000:Controllable Expenses 0 130,035 255,589 49,403 255,860 200,000 53000 - Audit Services 18,000 0 0 0 0 0
53000 - Dumping Fee 0 1,662 8,400 4,060 8,400 16,380
53000 - IT Automation/Software-Maintenance 5,860 5,860 5,860 5,860 5,860 5,860 53000 - Regulatory Compliance 304,044 229,288 369,746 72,685 369,746 202,746 53000 - Project/Program Revenue 0 0 0 87,657 0 0
53000:Required Expenses 327,904 236,811 384,006 170,262 384,006 224,986 55000 - Information Systems Allocation 3,630 11,734 9,786 7,340 9,786 11,372 55000 - Liability Administration Allocation 9,091 28,823 28,823 21,617 28,823 28,743 55000 - Pension Obligation Bond POB Allocation 13,179 31,221 30,387 22,790 30,387 29,959 55000 - Unemployment Administration Allocation 21 56 60 45 60 38 55000 - Workers Compensation Administration Allocation 2,860 6,505 7,179 5,384 7,179 7,427 55000:Allocated Costs 28,781 78,339 76,235 57,176 76,235 77,539 60000 - Autos and Trucks 0 65,790 95,000 95,000 95,000 0 60000 - Conversion: Capital Improvements 0 0 0 0 0 1,400,000 60000:Capital 0 65,790 95,000 95,000 95,000 1,400,000
59000 - Transfer to CIP Project Fund 536,900 931,018 700,000 418,515 418,515 0 59000 - Transfer to Series AG 127,821 126,622 0 52,047 52,047 0 59000:Transfer Out 664,721 1,057,640 700,000 470,563 470,562 0 Total Operating Expenditures 1,165,977 1,860,761 1,867,540 1,109,853 1,573,185 2,281,022 Fund - FD142 Measure W
All Operating Departments
Account
9 4/29/2026 12:05 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
40500 - Cannabis 1% 416,628 409,719 400,000 284,092 400,000 400,000 40500:Special Assessments or Taxes 416,628 409,719 400,000 284,092 400,000 400,000 Total Revenue 416,628 409,719 400,000 284,092 400,000 400,000 51000 - Earnings and Benefits... 8,494 259 0 0 0 0
51000 - Hourly... 166,640 43,223 40,852 30,331 0 0
51000 - Overtime Sworn... 143,911 41,823 0 0 0 0
51000:Staffing 319,046 85,304 40,852 30,331 0 0
52000 - Controllable Contract Services 0 0 500,000 0 500,000 400,000 52000:Controllable Expenses 0 0 500,000 0 500,000 400,000 55000 - Information Systems Allocation 1,761 4,030 1,429 1,072 0 0 55000 - Liability Administration Allocation 3,644 7,807 2,343 1,757 0 0 55000 - Unemployment Administration Allocation 8 15 5 4 0 0 55000 - Workers Compensation Administration Allocation 1,147 1,762 584 438 0 0 55000:Allocated Costs 6,560 13,614 4,361 3,271 0 0
60000 - Conversion: Capital Improvements 0 0 0 0 0 563,677 60000:Capital 0 0 0 0 0 563,677
59000 - Transfer to CIP Project Fund 6,500 16,609 0 0 0 0 59000:Transfer Out 6,500 16,609 0 0 0 0
Total Operating Expenditures 332,106 115,527 545,213 33,601 500,000 963,677 Fund - FD144 Cannabis - Community Benefit
All Operating Departments
Account
10 4/30/2026 5:26 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
44000 - Administrative Program Fee 350,000 385,016 350,000 299,925 350,000 395,330 44000:Licenses, permits and fees 350,000 385,016 350,000 418,032 468,107 395,330 46000 - Recycling Revenues 42,973 38,328 0 25 24 100
46000 - SB1383 Compliance Fee 217,500 228,375 218,000 91,385 137,078 141,190 46000:Charges for Service 260,473 266,703 218,000 91,410 137,102 141,290 43000 - AB939 Compliance/Tonnage Fee 33,441 34,125 34,125 91,385 137,077 141,189 43000 - Grant-State 29,395 237,305 69,300 67,236 125,682 67,085 45000 - All Other Revenues 0 0 0 41,123 41,123 0
45000 - Miscellaneous Revenue 600,000 157,500 150,000 118,539 164,484 169,418 45000 - Reimbursement 800,000 92,764 0 0 0 0
45000:Other Revenues 1,400,000 250,264 150,000 159,662 205,607 169,418 49000 - Transfer from Refuse 0 0 2,050,000 0 2,050,000 0 49000:Transfers In 0 0 2,050,000 0 2,050,000 0
47000 - Investment Earnings-Pooled Csh 198,884 -64,993 0 0 0 0 47000 - Vehicle Impact Fee 750,000 787,500 750,000 548,310 822,465 847,139 47000:Use of Money and Property 948,884 722,507 750,000 548,310 822,465 847,139 Total Revenue 3,022,194 1,895,920 3,621,425 1,376,035 3,946,040 1,761,451 51000 - Earnings and Benefits... 390,344 178,421 1,280,488 881,274 1,096,555 262,993 51000 - Hourly... 0 0 104,990 40,344 82,791 23,510
51000 - Holiday Non-Sworn 0 4,921 3,000 5,388 3,000 0
51000 - Callback Pay 0 27 1,000 308 700 0
51000 - All Overtime Non-Sworn... 5,801 154,654 153,040 91,937 109,181 6,200 51000 - Retirement or Termination Payout 30,822 0 147 146 147 0 51000 - Sick Leave or Vacation Buyback... 2,472 935 2,809 4,618 4,619 3,160 51000:Staffing 429,439 338,958 1,545,474 1,024,016 1,296,993 295,863 52000 - Advertising 642 837 500 0 850 850
52000 - Computer Related Acquisitions 3,527 0 500 497 497 0 52000 - Construction 0 0 0 0 0 0
52000 - Controllable Contract Services 425,922 769,215 166,000 22,851 63,276 79,951 52000 - Dues, Subscriptions and Certificates 200 1,020 1,780 1,005 1,920 1,100 52000 - Equipment Maintenance and Repair 75 477 190 97 190 190 52000 - Facility and Property Maintenance 1,679 0 0 0 0 0 52000 - Materials & Supplies 31,921 30,858 69,143 19,717 41,500 50,800 52000 - Office Supplies 276 0 550 0 250 400
52000 - Other Expense 71 0 0 0 0 0
52000 - Postage 0 0 100 0 100 50
52000 - Printing and Copying 4,263 2,081 500 32 500 500 52000 - Public Relations Information 0 60 90 0 0 0
Fund - FD145 Refuse Administration
All Operating Departments
Account
11 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
52000 - Safety Training and Equipment 500 0 500 250 250 0 52000 - Small Equipment Special or Safety 0 0 10,000 7,226 10,000 0 52000 - Small Tools and Equipment 0 23,132 5,000 562 5,000 0 52000 - Training and Professional Development 3,379 6,626 9,000 2,378 3,829 5,000 52000 - Uniform Related Expense 0 0 8,645 5,360 8,645 0 52000:Controllable Expenses 472,455 834,306 272,498 59,975 136,807 138,841 53000 - Audit Services 2,686 2,511 2,738 2,757 2,738 3,180 53000 - Dumping Fee 25,815 0 193,000 103,166 163,000 0
53000 - Hazardous Materials Compliance 0 0 20,000 5,600 16,500 0 53000 - IT Automation/Software-Maintenance 6,993 6,663 30,000 0 6,774 10,500 53000 - Regulatory Compliance 61,484 62,715 65,000 56,590 56,590 56,590 53000 - Required Contract Services 2,065 2,723 265,540 91,566 91,567 203,540 53000 - Uniform Service 899 608 760 749 760 0
53000:Required Expenses 99,941 75,220 577,038 260,428 337,929 273,810 55000 - Administrative Service Charge 77,931 73,839 76,350 38,175 76,350 78,717 55000 - Fleet Operation 0 0 169,670 127,252 169,670 0
55000 - Information Systems Allocation 10,029 6,169 54,956 41,217 54,956 8,142 55000 - Liability Administration Allocation 21,033 10,149 84,574 63,430 84,574 13,746 55000 - Pension Obligation Bond POB Allocation 39,697 16,202 94,221 70,666 94,221 20,912 55000 - Unemployment Administration Allocation 46 21 176 132 176 18 55000 - Workers Compensation Administration Allocation 6,617 2,290 21,063 15,797 21,063 3,552 55000:Allocated Costs 155,353 108,670 501,010 356,669 501,010 125,087 60000 - Conversion: Capital Improvements 0 0 0 0 0 787,500 60000:Capital 0 0 0 0 0 787,500
54000 - Cellular Phones 1,114 0 0 0 0 0
54000 - Desk Phone Expense 495 0 0 0 0 0
54000:Utilities 1,609 0 0 0 0 0
59000 - Transfer to CIP Project Fund 0 0 750,000 144,099 144,099 0 59000 - Transfer to Other Funds 0 100,000 0 0 0 0
59000:Transfer Out 0 100,000 750,000 144,099 144,099 0
Total Operating Expenditures 1,158,796 1,457,154 3,646,020 1,845,187 2,416,838 1,621,101 12 4/29/2026 12:06 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
49000 - Transfer From General Fund 0 1,689,576 6,377,490 3,751,465 6,377,490 9,175,000 49000:Transfers In 0 1,689,576 6,377,490 3,751,465 6,377,490 9,175,000 47000 - Investment Earnings-Pooled Csh 0 20,651 0 53,364 0 0 47000:Use of Money and Property 0 20,651 0 53,364 0 0
Total Revenue 0 1,710,227 6,377,490 3,804,829 6,377,490 9,175,000 51000 - Earnings and Benefits... 0 19,274 404,291 106,207 27,810 449,723 51000 - Hourly... 0 0 0 265 0 0
51000 - Retirement or Termination Payout 0 0 0 2,321 0 0 51000 - Sick Leave or Vacation Buyback... 0 0 0 6,934 0 0 51000:Staffing 0 19,274 404,291 115,727 27,810 449,723
52000 - Contract City Attorney 0 2,800 25,000 11,021 0 0 52000 - Controllable Contract Services 0 0 5,913,451 36,185 0 0 52000:Controllable Expenses 0 2,800 5,938,451 47,206 0 0 55000 - Information Systems Allocation 0 0 1,828 1,371 396 1,970 55000 - Liability Administration Allocation 0 0 3,295 2,471 824 0 55000 - Pension Obligation Bond POB Allocation 0 0 12,246 9,185 2,427 35,760 55000 - Unemployment Administration Allocation 0 0 7 5 2 0 55000 - Workers Compensation Administration Allocation 0 0 820 615 205 0 55000:Allocated Costs 0 0 18,196 13,647 3,854 37,730
60000 - Furniture and Fixtures 0 0 16,552 16,551 0 0
60000:Capital 0 0 16,552 16,551 0 0
59000 - Transfer to Children and Youth Fund Administration 0 0 1,125,439 562,720 1,125,439 1,376,300 59000:Transfer Out 0 0 1,125,439 562,720 1,125,439 1,376,300 Total Operating Expenditures 0 22,074 7,502,929 755,851 1,157,103 1,863,753 Fund - FD148 Pomona Fd for Children & Youth
All Operating Departments
Account
13 4/29/2026 12:06 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
49000 - Transfer from Children & Youth 0 0 1,125,439 562,720 1,125,439 1,376,300 49000:Transfers In 0 0 1,125,439 562,720 1,125,439 1,376,300 Total Revenue 0 0 1,125,439 562,720 1,125,439 1,376,300 Fund - FD149 Children and Youth Fund Admin
All Operating Departments
Account
14 4/29/2026 12:06 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
45000 - Project/Program Revenue 0 30,105 30,000 25,379 25,500 25,500 45000:Other Revenues 0 30,105 30,000 25,379 25,500 25,500 47000 - Investment Earnings-Pooled Csh 0 746 304 684 1,200 1,700 47000:Use of Money and Property 0 746 304 684 1,200 1,700 Total Revenue 0 30,851 30,304 26,063 26,700 27,200
52000 - Safety Training and Equipment 0 0 0 475 0 0
52000 - Training and Professional Development 0 0 30,000 380 10,000 25,000 52000:Controllable Expenses 0 0 30,000 855 10,000 25,000 Total Operating Expenditures 0 0 30,000 855 10,000 25,000 Fund - FD150 Certified Access Specialist (CASp) Certification and Training Fund All Operating Departments
Account
15 4/30/2026 1:03 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
44000:Licenses, permits and fees 0 0 0 665 665 675,000
Total Revenue 0 0 0 665 665 675,000
Fund - FD151 Inclusion Housing Fund
All Operating Departments
Account
16 4/30/2026 1:35 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
43000 - Grant-Federal 4,992,605 23,088,671 10,133,518 3,452,127 0 0 43000:Intergovernmental 4,992,605 23,088,671 10,133,518 3,452,127 0 0 Total Revenue 4,992,605 23,088,671 10,133,518 3,452,127 0 0 51000 - Earnings and Benefits... 528,269 1,864,686 1,007,460 687,857 914,609 476,642 51000 - Hourly... 222 79,826 81,727 38,181 0 0
51000 - Holiday Non-Sworn 0 9,024 0 4,112 0 0
51000 - Holiday Sworn 0 1,053 0 0 0 0
51000 - Callback Pay 0 682 0 162 0 0
51000 - Overtime Special (Reimbursable) 0 4,824 0 0 0 0 51000 - Overtime Sworn... 19,104 735,761 59,600 27,884 0 0 51000 - All Overtime Non-Sworn... 4,542 111,888 55,548 37,317 115,150 0 51000 - Retirement or Termination Payout 41,655 29,807 0 4,642 0 0 51000 - Sick Leave or Vacation Buyback... 19,664 15,490 3,333 21,369 0 0 51000:Staffing 613,456 2,853,041 1,207,668 821,524 1,029,759 476,642 52000 - Activity Program Supplies 9,287 705 0 0 0 0
52000 - Computer Related Acquisitions 12,145 7,596 0 0 0 0 52000 - Contract City Attorney 16,370 21,694 5,500 5,450 5,450 0 52000 - Contract Security 21,033 0 0 0 0 0
52000 - Controllable Contract Services 1,452,908 3,991,928 1,890,374 1,311,331 1,337,449 397,467 52000 - Emergency Housing Assistance 31,108 0 0 0 0 0
52000 - Equipment Rental 0 2,420 2,580 0 0 0
52000 - Facility and Property Maintenance 0 17,008 0 0 0 0 52000 - Materials & Supplies 125 8,310 200 0 0 6,162
52000 - Mileage Reimbursement 156 0 0 0 0 0
52000 - Office Supplies 0 2,147 3,588 114 114 0
52000 - Other Expense 447,185 137,757 37,348 0 0 0
52000 - Outside Legal Services 0 17,976 32,024 3,984 4,000 28,288 52000 - Postage 135 301 1,000 528 528 0
52000 - Printing and Copying 346 1,000 1,000 305 305 0
52000 - Small Equipment Special or Safety 0 15,522 0 0 0 0 52000 - Small Tools and Equipment 170 4,501 500 0 0 0
52000 - Supplies Officers 0 215 0 0 0 0
52000 - Temporary Agency Services 0 863 0 0 0 0
52000 - Training and Professional Development 0 80 2,001 2,001 2,001 0 52000 - Uniform Related Expense 0 33,046 0 0 0 0
52000:Controllable Expenses 1,990,967 4,278,599 1,976,115 1,323,714 5,090,961 431,917 53000 - Dumping Fee 0 68,456 0 0 0 0
53000 - Hazardous Materials Compliance 0 4,998 0 0 0 0
Fund - FD191 American Rescue Plan Fund
All Operating Departments
Account
17 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
53000 - IT Automation/Software-Maintenance 0 0 0 0 0 0
53000 - Regulatory Compliance 366 0 0 0 0 0
53000:Required Expenses 366 73,454 0 0 0 0
55000 - Fleet Operation 0 162,364 0 0 0 0
55000 - Information Systems Allocation 15,223 82,100 31,049 23,287 25,848 0 55000 - Liability Administration Allocation 20,090 113,667 48,999 36,749 29,750 0 55000 - Unemployment Administration Allocation 47 222 102 76 79 0 55000 - Workers Compensation Administration Allocation 6,577 25,652 12,204 9,153 9,435 0 55000:Allocated Costs 41,936 384,005 92,354 69,265 65,112 0 60000 - Autos and Trucks 109,223 22,753 0 0 0 0
60000 - Furniture and Fixtures 0 3,155 47,845 47,027 47,027 0 60000 - Other Equipment 6,938 0 0 0 0 0
60000:Capital 116,161 25,908 47,845 47,027 47,027 0
59000 - Transfer to CIP Project Fund 2,186,319 15,455,233 6,809,536 3,252,127 3,138,944 0 59000 - Transfer to General Fund 43,399 0 0 0 0 0
59000:Transfer Out 2,229,718 15,455,233 6,809,536 3,252,127 3,138,944 0 Total Operating Expenditures 4,992,605 23,070,240 10,133,518 5,513,657 9,371,803 908,559 18 4/29/2026 12:04 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
43000 - Fairplex Mitigation Revenue 318,291 465,921 250,000 98,751 400,000 400,000 43000:Intergovernmental 318,291 465,921 250,000 98,751 400,000 400,000 Total Revenue 318,291 465,921 250,000 98,751 400,000 400,000 60000 - Conversion: Capital Improvements 0 0 0 0 0 500,000 60000:Capital 0 0 0 0 0 500,000
59000 - Transfer to CIP Project Fund 600,000 385,000 0 0 0 0 59000:Transfer Out 600,000 385,000 0 0 0 0
Total Operating Expenditures 600,000 385,000 0 0 0 500,000 Fund - FD195 Fairplex Mitigation Fund
All Operating Departments
Account
19 4/29/2026 12:08 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
44000 - PEG Fee Revenue 77,778 91,096 93,000 56,994 73,220 65,000 44000:Licenses, permits and fees 77,778 91,096 93,000 56,994 73,220 65,000 47000 - GASB 31 Adjustment 14,268 4,416 0 -3,130 0 0
47000:Use of Money and Property 14,268 4,416 0 -3,130 0 0 Total Revenue 92,046 95,512 93,000 53,863 73,220 65,000 52000 - Computer Related Acquisitions 0 0 0 0 0 15,000
52000 - Controllable Contract Services 14,687 42,068 12,000 10,999 12,000 12,000 52000 - Small Tools and Equipment 0 3,699 0 0 0 0
52000:Controllable Expenses 14,687 45,768 12,000 10,999 12,000 27,000 53000 - Data Communications Lines 0 0 27,000 21,981 27,000 28,350 53000:Required Expenses 0 0 27,000 21,981 27,000 28,350 59000 - Transfer to CIP Project Fund 480,280 9,273 192,037 0 0 0 59000:Transfer Out 480,280 9,273 192,037 0 0 0
Total Operating Expenditures 494,967 55,041 231,037 32,980 39,000 55,350 Fund - FD196 Public Educational and Governmental (PEG) Fee All Operating Departments
Account
20 4/29/2026 12:08 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
43000 - Road Maintenance Rehab 3,561,138 4,152,006 4,008,718 3,149,189 4,050,370 4,294,133 43000:Intergovernmental 3,561,138 4,152,006 4,008,718 3,149,189 4,050,370 4,294,133 47000 - GASB 31 Adjustment 48,242 82,351 0 -56,901 0 0
47000 - Investment Earnings-Pooled Csh 111,056 176,361 192,084 79,995 160,000 201,100 47000:Use of Money and Property 159,298 258,712 192,084 23,094 160,000 201,100 Total Revenue 3,720,437 4,410,718 4,200,802 3,172,283 4,210,370 4,495,233 51000 - Earnings and Benefits... 0 0 0 3,477 0 0
51000 - Hourly... 0 0 0 3,274 0 0
51000 - All Overtime Non-Sworn... 0 0 0 645 0 0
51000:Staffing 0 0 0 7,396 0 0
52000 - Construction 0 0 0 0 0 0
52000 - Controllable Contract Services 206,387 207,169 257,395 193,444 257,395 257,620 52000 - Facility and Property Maintenance 0 0 800 0 0 0 52000 - Tree Services 101,031 131,546 0 0 145,950 150,330 52000 - Landscape Maintenance 0 0 145,950 95,503 0 0
52000:Controllable Expenses 307,418 338,715 404,145 288,947 403,345 407,950 60000 - Conversion: Capital Improvements 0 0 0 0 0 4,391,652 60000:Capital 0 0 0 0 0 4,391,652
54000 - Gas and Electricity 5,224 5,845 7,803 7,740 6,000 6,500 54000 - Water 64,646 74,348 75,000 59,308 75,800 77,000 54000:Utilities 69,870 80,193 82,803 67,048 81,800 83,500 59000 - Transfer to CIP Project Fund 2,701,428 3,728,800 3,694,604 700,358 700,358 0 59000:Transfer Out 2,701,428 3,728,800 3,694,604 700,358 700,358 0 Total Operating Expenditures 3,078,716 4,147,709 4,181,552 1,063,749 1,185,503 4,883,102 Fund - FD206 State Gas Tax - Road Maintenance and Rehabilitation Account (RMRA) All Operating Departments
Account
21 4/29/2026 12:08 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
46000 - Sale of service 409 289 0 59 0 0
46000:Charges for Service 409 289 0 59 0 0
43000 - Special Gas Tax - 2103 1,384,953 1,459,660 1,390,438 1,080,243 1,466,644 1,496,209 43000 - Special Gas Tax - 2106 & 2107 1,684,516 1,690,784 1,876,269 1,308,662 1,871,371 1,904,800 43000 - Special Gas Tax - Sec 2105 923,612 949,259 972,636 693,444 983,350 1,000,488 43000 - Special Gas Tax 2107.5 105,439 124,295 10,000 10,000 10,000 10,000 43000:Intergovernmental 4,098,520 4,223,999 4,249,343 3,092,349 4,331,365 4,411,497 47200 - Sale of Capital Assets 3,756 0 0 0 0 0
47200:Proceeds from Sale of Asset 3,756 0 0 0 0 0
45000 - Damage to City Property 160 1,000 0 1,200 0 0
45000 - Insurance Recovery 42,114 21,450 0 42,518 19,178 0 45000 - Miscellaneous Revenue 170 0 0 628 0 0
45000 - Restitution or Settlement 0 0 0 3,200 0 0
45000:Other Revenues 42,444 22,450 0 47,546 19,178 0
49000 - Transfer From General Fund 131,750 131,750 131,750 65,875 131,750 131,750 49000:Transfers In 131,750 131,750 131,750 65,875 131,750 131,750 47000 - GASB 31 Adjustment 32,599 9,549 0 -7,234 0 0
47000 - Investment Earnings-Pooled Csh 23,327 28,405 30,461 7,124 15,000 21,700 47000:Use of Money and Property 55,927 37,954 30,461 -110 15,000 21,700 Total Revenue 4,332,805 4,416,442 4,411,554 3,205,719 4,497,293 4,564,947 51000 - Earnings and Benefits... 1,158,948 1,214,672 939,821 699,245 850,935 1,060,379 51000 - Hourly... 22,420 917 21,611 0 9,000 21,611
51000 - Holiday Non-Sworn 838 296 40 103 271 300
51000 - Callback Pay 24,017 5,459 14,560 5,865 9,275 9,325 51000 - All Overtime Non-Sworn... 85,351 76,302 70,500 47,670 72,700 72,700 51000 - Retirement or Termination Payout 4,549 581 0 0 0 0 51000 - Standby Non-Sworn 37,148 36,113 0 17,145 0 0
51000 - Sick Leave or Vacation Buyback... 8,725 10,434 9,040 11,218 10,480 11,005 51000 - Proposed Reduction 0 0 0 0 0 -19,579
51000:Staffing 1,341,996 1,344,774 1,055,572 781,245 952,661 1,155,741 52000 - Computer Related Acquisitions 831 0 0 0 0 0
52000 - Controllable Contract Services 39,908 54,609 81,400 47,907 71,400 70,630 52000 - Dues, Subscriptions and Certificates 606 0 260 85 260 170 52000 - Equipment Maintenance and Repair 325 841 0 0 0 0 52000 - Facility and Property Maintenance 0 0 900 0 0 0 52000 - Tree Services 568,012 614,085 582,750 349,868 619,500 667,852 52000 - Materials & Supplies 70,143 79,580 96,950 77,369 96,950 96,950 52000 - Office Supplies 2,200 2,294 450 253 300 300
Fund - FD208 State Gas Tax
All Operating Departments
Account
22 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
52000 - Postage 60 188 220 53 200 220
52000 - Safety Supplies 2,289 56 1,300 0 1,300 500
52000 - Safety Training and Equipment 2,386 1,487 2,500 1,248 2,499 1,500 52000 - Small Tools and Equipment 9,247 13,844 2,500 1,133 2,250 2,500 52000 - Temporary Agency Services 7,410 0 0 0 0 0
52000 - Traffic Paint 976 793 1,500 0 1,500 0
52000 - Traffic Signs 1,235 2,869 5,000 3,587 10,000 10,000 52000 - Training and Professional Development 1,791 4,401 5,680 0 5,680 2,100 52000 - Landscape Maintenance 0 0 36,750 24,059 0 0
52000:Controllable Expenses 707,418 775,049 818,160 505,562 811,839 852,722 53000 - Dumping Fee 6,459 0 4,500 0 4,500 4,500
53000 - Hazardous Materials Compliance 5,509 3,588 3,870 952 4,070 4,370 53000 - IT Automation/Software-Maintenance 2,912 1,155 2,398 0 2,398 2,398 53000 - Required Contract Services 34,617 6,869 12,100 5,376 12,900 13,000 53000 - Uniform Service 6,497 7,382 6,264 3,712 5,845 6,022 53000:Required Expenses 55,993 18,994 29,132 10,040 29,713 30,290 55000 - Fleet Operation 351,783 478,404 0 0 0 0
55000 - Information Systems Allocation 36,315 144,600 150,337 112,753 150,337 144,244 55000 - Liability Administration Allocation 76,177 94,155 64,040 48,030 64,040 64,568 55000 - Pension Obligation Bond POB Allocation 0 123,227 86,591 64,943 86,321 85,211 55000 - Unemployment Administration Allocation 171 183 134 100 134 86 55000 - Workers Compensation Administration Allocation 23,966 21,249 15,950 11,962 15,950 16,684 55000:Allocated Costs 488,412 861,818 317,052 237,788 316,782 310,793 54000 - Cellular Phones 8,553 0 0 0 0 0
54000 - Desk Phone Expense 506 0 0 0 0 0
54000 - Gas and Electricity 392,203 739,047 456,000 503,996 606,000 636,500 54000 - Street Light Utilities 1,172,708 694,191 700,000 557,005 740,000 777,000 54000 - Telephone Service Expense 2,198 0 0 0 0 0
54000 - Water 53,220 71,434 47,900 44,722 73,210 76,800 54000:Utilities 1,629,387 1,504,671 1,203,900 1,105,723 1,419,210 1,490,300 57000 - Principal Paid 65,148 59,710 66,000 43,432 66,000 66,000 57000:Debt Service 65,148 59,710 66,000 43,432 66,000 66,000 59000 - Transfer to CIP Project Fund 66,557 2,626 0 0 0 0 59000 - Transfer to Storm Water Compliance 231,135 231,135 231,135 0 231,135 231,135 59000:Transfer Out 297,692 233,761 231,135 0 231,135 231,135 Total Operating Expenditures 4,586,047 4,798,777 3,720,951 2,683,790 3,827,340 4,136,981 23 4/29/2026 12:09 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
43000 - Prop A Revenue 3,971,252 3,928,487 3,936,159 3,059,652 3,936,159 4,007,609 43000:Intergovernmental 3,971,252 3,928,487 3,936,159 3,059,652 3,936,159 4,007,609 45000 - Project/Program Revenue 16,047 33,166 30,000 25,224 22,510 22,000 45000:Other Revenues 16,047 33,166 30,000 25,224 22,510 22,000 47000 - GASB 31 Adjustment 34,579 53,156 0 -35,348 0 0
47000 - Investment Earnings-Pooled Csh 89,322 101,060 107,131 35,190 70,000 81,300 47000:Use of Money and Property 123,901 154,216 107,131 -158 70,000 81,300 Total Revenue 4,111,200 4,115,869 4,073,290 3,084,718 4,028,669 4,110,909 51000 - Earnings and Benefits... 196,871 221,723 241,788 175,636 261,272 259,030 51000 - Callback Pay 549 95 600 109 600 600
51000 - All Overtime Non-Sworn... 2,438 1,768 4,300 5,048 8,000 8,000 51000 - Retirement or Termination Payout 0 5,111 0 0 0 0 51000 - Standby Non-Sworn 2,002 331 0 3,609 0 0
51000 - Sick Leave or Vacation Buyback... 1,955 1,389 2,725 1,596 1,597 1,676 51000:Staffing 203,815 230,416 249,413 185,998 271,469 269,306 52000 - Construction 0 0 0 0 0 0
52000 - Construction No Retainer 0 0 0 0 0 0
52000 - Contract Building Automation 4,000 4,002 4,002 0 4,002 4,002 52000 - Contract Para Transit Services 2,048,512 2,523,706 2,124,200 1,593,150 2,124,200 2,185,309 52000 - Controllable Contract Services 41,318 30,495 95,594 2,385 45,594 95,594 52000 - Dues, Subscriptions and Certificates 43,733 41,239 43,000 42,600 42,601 43,000 52000 - Facility and Property Maintenance 230,603 472,466 272,685 167,230 267,685 267,685 52000 - Janitorial Supplies 1,492 2,000 2,000 1,481 2,000 2,000 52000 - Tree Services 23,882 24,322 0 0 0 0
52000 - Materials & Supplies 0 0 100 0 0 0
52000 - Recreation Trip Transportation 65,375 69,609 65,000 31,101 55,000 65,000 52000 - Small Tools and Equipment 1,599 59 3,000 0 1,800 1,800 52000 - Training and Professional Development 2,625 0 3,000 0 3,000 3,000 52000 - Vandalism Repair & Replacement 0 47,976 99,060 0 50,000 99,060 52000 - Landscape Maintenance 0 0 29,500 16,569 29,500 29,500 52000:Controllable Expenses 2,463,140 3,215,874 2,741,141 1,854,516 2,625,382 2,795,950 53000 - Automation Lease 298 0 0 0 0 0
53000 - Downtown Regional Trasit Center Security 415,000 424,335 457,540 320,124 457,540 480,417 53000 - Hazardous Materials Compliance 0 295 340 0 340 500 53000 - N. Garey Metrolink Security 208,000 212,167 205,120 155,456 205,120 215,376 53000 - Required Contract Services 13,944 15,294 19,765 9,344 19,765 20,360 53000 - Taxes Pomona Business Improvement District PBID 19,635 20,023 20,425 20,428 20,425 20,834 53000 - Transit Subsidy 34,942 65,090 100,000 49,474 80,000 80,000 Fund - FD216 Proposition A
All Operating Departments
Account
24 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
53000:Required Expenses 691,819 737,204 803,190 554,826 783,190 817,487 55000 - Information Systems Allocation 5,498 9,113 12,146 9,109 12,146 10,985 55000 - Liability Administration Allocation 0 15,021 14,823 11,117 14,823 15,412 55000 - Pension Obligation Bond POB Allocation 21,857 21,890 21,095 15,821 21,095 21,037 55000 - Unemployment Administration Allocation 0 29 31 23 31 20 55000 - Workers Compensation Administration Allocation 0 3,390 3,692 2,769 3,692 3,983 55000:Allocated Costs 27,355 49,443 51,787 38,840 51,787 51,437 60000 - Conversion: Capital Improvements 0 0 0 0 0 126,419 60000:Capital 0 0 0 0 0 126,419
54000 - Gas and Electricity 48,985 53,297 57,000 35,735 57,000 57,000 54000 - Telephone Service Expense 3,060 0 0 0 0 0
54000 - Water 24,126 15,202 15,000 11,707 16,000 17,000 54000:Utilities 76,172 68,499 72,000 47,443 73,000 74,000 59000 - Transfer to CIP Project Fund 340,834 194,152 0 13,833 13,833 0 59000:Transfer Out 340,834 194,152 0 13,833 13,833 0
Total Operating Expenditures 3,803,136 4,495,588 3,917,531 2,695,455 3,818,661 4,134,599 25 4/29/2026 12:09 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
43000 - Prop C Revenue 3,294,062 3,258,580 3,723,509 2,996,463 3,321,612 3,324,207 43000:Intergovernmental 3,294,062 3,258,580 3,723,509 2,996,463 3,321,612 3,324,207 47000 - GASB 31 Adjustment 213,315 211,887 0 -144,791 0 0 47000 - Investment Earnings-Pooled Csh 387,384 445,233 401,497 133,139 250,000 355,700 47000:Use of Money and Property 600,699 657,120 401,497 -11,652 250,000 355,700 Total Revenue 3,894,761 3,915,701 4,125,006 2,984,811 3,571,612 3,679,907 51000 - Earnings and Benefits... 90,253 97,735 115,849 81,271 103,242 127,635 51000 - Callback Pay 367 50 700 109 500 500
51000 - All Overtime Non-Sworn... 1,909 1,584 7,600 2,449 5,500 5,500 51000 - Retirement or Termination Payout 0 78 0 0 2,550 0 51000 - Standby Non-Sworn 1,520 246 0 2,503 0 0
51000 - Sick Leave or Vacation Buyback... 763 833 870 867 867 910 51000:Staffing 94,812 100,526 125,019 87,198 112,659 134,545 52000 - Construction 0 0 0 0 0 0
52000 - Controllable Contract Services 0 0 0 0 0 0
52000 - Facility and Property Maintenance 0 0 616,252 408,835 616,252 616,252 52000 - Traffic Signal Control and Cabinets 47,974 59,999 60,000 0 60,000 60,000 52000:Controllable Expenses 47,974 59,999 676,252 408,835 676,252 676,252 55000 - Information Systems Allocation 2,263 3,016 4,549 3,412 4,549 4,121 55000 - Liability Administration Allocation 0 6,901 7,000 5,250 7,000 7,498 55000 - Pension Obligation Bond POB Allocation 8,986 10,084 10,101 7,576 10,101 10,589 55000 - Unemployment Administration Allocation 0 13 14 10 14 10 55000 - Workers Compensation Administration Allocation 0 1,557 1,744 1,308 1,744 1,938 55000:Allocated Costs 11,249 21,571 23,408 17,556 23,408 24,156 60000 - Conversion: Capital Improvements 0 0 0 0 0 3,132,292 60000:Capital 0 0 0 0 0 3,132,292
59000 - Transfer to CIP Project Fund 4,196,862 3,202,003 2,749,350 6,526,689 6,526,689 0 59000:Transfer Out 4,196,862 3,202,003 2,749,350 6,526,689 6,526,689 0 Total Operating Expenditures 4,350,897 3,384,099 3,574,029 7,040,278 7,339,008 3,967,245 Fund - FD217 Proposition C
All Operating Departments
Account
26 4/29/2026 12:10 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
46000 - Processing Fees-Police 151,023 196,813 191,300 199,032 202,718 206,654 46000:Charges for Service 151,023 196,813 191,300 199,032 202,718 206,654 47200 - Sale of Capital Assets 9,950 650 0 0 0 0
47200:Proceeds from Sale of Asset 9,950 650 0 0 0 0
47000 - Investment Earnings-Pooled Csh 16,689 17,218 15,406 7,914 7,914 19,800 47000:Use of Money and Property 16,689 17,218 15,406 7,914 7,914 19,800 Total Revenue 177,662 214,682 206,706 206,946 210,632 226,454 51000 - Overtime Sworn... 63,503 24,529 130,000 47,679 47,752 130,000 51000 - All Overtime Non-Sworn... 131 0 0 0 0 0
51000:Staffing 63,634 24,529 130,000 47,679 47,752 130,000 52000 - Computer Related Acquisitions 0 13,327 14,000 0 0 14,000 52000 - Dues, Subscriptions and Certificates 1,500 1,500 2,500 0 2,500 2,500 52000 - Equipment Maintenance and Repair 1,242 469 4,900 725 4,900 4,900 52000 - Materials & Supplies 0 0 15,500 0 8,506 15,500
52000 - Small Tools and Equipment 0 0 6,900 0 0 6,900
52000 - Special Programs 0 0 1,000 0 1,000 1,000
52000 - Supplies Officers 6,457 8,103 0 994 994 0
52000 - Training and Professional Development 0 700 2,000 0 2,000 2,000 52000 - Vehicle Expense Outside Vendor 1,425 4,879 14,500 0 14,500 14,500 52000:Controllable Expenses 10,624 28,978 61,300 1,719 34,400 61,300 60000 - Autos and Trucks 300,648 33,004 0 0 0 0
60000 - Conversion: Capital Prior Year Carryover 0 0 32,125 0 0 0 60000 - Other Equipment 80,868 45,400 0 0 0 0
60000:Capital 381,516 78,404 32,125 0 0 0
Total Operating Expenditures 455,774 131,910 223,425 49,399 82,152 191,300 Fund - FD219 Traffic Offender
All Operating Departments
Account
27 4/29/2026 12:10 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
40100 - Property Taxes 14,015 17,791 0 5,443 8,000 8,000 40100 - SB211 Pass Thru 4,024 4,981 0 2,154 3,000 3,000 40100:Property Taxes 18,039 22,772 0 7,597 11,000 11,000 46000 - All Other Revenues 0 0 0 1 0 0
46000 - Parking Meter-Cash 11,542 5,750 0 915 915 0
46000 - Parking Meter-Credit 82,830 49,199 45,000 30,474 52,448 65,000 46000:Charges for Service 94,372 54,949 45,000 31,390 53,363 65,000 47200 - Gain on Sale of Land 148 4,134,654 0 0 0 0
47200 - Sale of Capital Assets 0 595,346 0 0 0 0
47200:Proceeds from Sale of Asset 148 4,730,000 0 0 0 0 45000 - All Other Revenues 0 0 0 2 1 0
45000:Other Revenues 0 0 0 2 1 0
47000 - GASB 31 Adjustment 33,211 55,330 0 -37,544 0 0
47000 - Investment Earnings-Pooled Csh 91,774 104,380 98,888 40,834 80,000 101,000 47000 - Parking Space Rentals 547,700 567,989 524,000 520,812 520,812 570,367 47000 - Rentals - Property 21,475 24,000 20,000 13,718 20,000 24,000 47000:Use of Money and Property 694,161 751,699 642,888 537,821 620,812 695,367 Total Revenue 806,720 5,559,420 687,888 576,810 685,176 771,367 51000 - Earnings and Benefits... 184,213 183,676 199,952 170,256 204,510 187,771 51000 - Hourly... 18,548 12,072 0 0 0 0
51000 - All Overtime Non-Sworn... 28 353 0 0 0 0
51000 - Retirement or Termination Payout 0 60,404 2,550 0 2,550 0 51000 - Sick Leave or Vacation Buyback... 3,744 3,491 0 2,703 0 0 51000:Staffing 206,533 259,996 202,502 172,959 207,060 187,771 52000 - Controllable Contract Services 21,810 19,884 97,450 14,789 97,450 100,000 52000 - Credit Card Fees 17,150 6,239 11,000 4,015 6,300 11,000 52000 - Dues, Subscriptions and Certificates 0 0 125 125 125 125 52000 - Equipment Maintenance and Repair 481 435 3,500 0 2,500 2,500 52000 - Facility and Property Maintenance 77,557 141,974 156,300 102,552 150,950 156,376 52000 - Tree Services 22,860 22,058 0 0 0 0
52000 - Materials & Supplies 6,879 647 3,500 0 500 500
52000 - Office Supplies 716 132 1,500 85 500 750
52000 - Other Expense 29 0 0 0 0 0
52000 - Postage 22 0 525 0 525 525
52000 - Printing and Copying 40 24 500 4 30 30
52000 - Small Tools and Equipment 0 0 1,500 0 1,500 1,500 52000 - Traffic Signs 0 782 1,000 0 2,000 3,000
52000 - Training and Professional Development 0 0 725 483 725 725 Fund - FD230 Vehicle Parking District (VPD)
All Operating Departments
Account
28 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
52000 - Landscape Maintenance 0 0 35,000 16,671 35,000 35,000 52000:Controllable Expenses 147,543 192,177 312,625 138,724 298,105 312,031 53000 - Property Tax Administration Fee SB2557 143 154 0 0 0 0 53000 - Publications, Print Ordinace or Resolution or Legals 0 0 500 0 500 500 53000 - Taxes Pomona Business Improvement District PBID 186,658 190,359 194,170 174,674 194,170 198,053 53000:Required Expenses 186,801 190,513 194,670 174,674 194,670 198,553 55000 - Administrative Service Charge 52,507 60,000 62,040 31,020 62,040 63,963 55000 - Fleet Operation 396 1,119 564 423 564 0
55000 - Information Systems Allocation 4,762 6,973 8,704 6,528 8,704 8,340 55000 - Liability Administration Allocation 9,622 13,140 12,764 9,573 12,764 12,497 55000 - Pension Obligation Bond POB Allocation 24,672 22,728 27,691 20,768 27,691 23,077 55000 - Unemployment Administration Allocation 22 26 27 20 27 17 55000 - Workers Compensation Administration Allocation 3,027 2,965 3,179 2,384 3,179 3,229 55000:Allocated Costs 95,008 106,951 114,969 70,717 114,969 111,123 54000 - Desk Phone Expense 202 0 0 0 0 0
54000 - Telephone Service Expense 574 0 0 0 0 0
54000 - Water 12,390 13,317 10,470 8,193 14,474 14,500
54000:Utilities 13,166 13,317 10,470 8,193 14,474 14,500 59000 - Transfer to CIP Project Fund 40,009 0 0 0 0 0
59000:Transfer Out 40,009 0 0 0 0 0
Total Operating Expenditures 689,061 762,954 835,236 565,266 829,278 823,978 29 4/29/2026 12:10 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
43000 - AB2766 Revenue 201,392 149,861 200,000 99,760 200,000 200,000 43000:Intergovernmental 201,392 149,861 200,000 99,760 200,000 200,000 47000 - GASB 31 Adjustment 6,428 11,420 0 -8,618 0 0
47000 - Investment Earnings-Pooled Csh 11,635 21,022 18,145 10,282 20,000 25,100 47000:Use of Money and Property 18,063 32,442 18,145 1,664 20,000 25,100 Total Revenue 219,456 182,302 218,145 101,424 220,000 225,100 51000 - Earnings and Benefits... 5,477 0 0 0 0 0
51000:Staffing 5,477 0 0 0 0 0
52000 - Controllable Contract Services 4,080 0 4,100 3,990 8,200 4,100 52000 - Dues, Subscriptions and Certificates 1,200 1,226 1,300 0 900 900 52000 - Materials & Supplies 40,028 34,605 35,000 0 35,000 35,000 52000:Controllable Expenses 45,308 35,831 40,400 3,990 44,100 40,000 53000 - Audit Services 1,950 2,160 2,160 0 2,160 2,285
53000:Required Expenses 1,950 2,160 2,160 0 2,160 2,285 55000 - Administrative Service Charge 2,969 3,731 3,858 1,929 3,858 3,978 55000 - Pension Obligation Bond POB Allocation 991 0 0 0 0 0 55000:Allocated Costs 3,960 3,731 3,858 1,929 3,858 3,978 59000 - Transfer to CIP Project Fund 0 0 187,409 0 0 0
59000:Transfer Out 0 0 187,409 0 0 0
Total Operating Expenditures 56,695 41,722 233,827 5,919 50,118 46,263 Fund - FD245 South Coast Air Quality Improvement (SCAQMD) All Operating Departments
Account
30 4/29/2026 12:11 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
40500 - Maintenance AD 104,956 105,211 106,000 56,739 106,000 106,000 40500:Special Assessments or Taxes 104,956 105,211 106,000 56,739 106,000 106,000 47000 - Investment Earnings-Pooled Csh 6,229 8,410 7,158 3,186 6,000 8,100 47000:Use of Money and Property 6,229 8,410 7,158 3,186 6,000 8,100 Total Revenue 111,185 113,621 113,158 59,925 112,000 114,100 51000 - Earnings and Benefits... 22,010 23,629 25,718 19,400 24,392 27,371 51000 - Holiday Non-Sworn 65 80 70 0 70 70
51000 - Callback Pay 9 7 10 0 10 15
51000 - All Overtime Non-Sworn... 369 2,487 2,500 1,239 2,500 2,500 51000 - Sick Leave or Vacation Buyback... 267 278 448 448 448 470 51000:Staffing 22,720 26,481 28,746 21,087 27,420 30,426 52000 - Advertising 480 480 480 462 463 480
52000 - Controllable Contract Services 906 1,500 1,500 877 1,500 0 52000 - Tree Services 23,600 22,998 0 0 0 0
52000 - Landscape Maintenance 0 0 26,900 17,527 26,900 27,707 52000:Controllable Expenses 24,986 24,978 28,880 18,866 28,863 28,187 53000 - Required Contract Services 0 0 0 0 0 2,000
53000:Required Expenses 0 0 0 0 0 2,000
55000 - Administrative Service Charge 4,629 5,092 5,265 2,633 5,265 5,428 55000 - Information Systems Allocation 647 710 1,070 802 1,070 916 55000 - Liability Administration Allocation 1,357 1,624 1,647 1,235 1,647 1,666 55000 - Pension Obligation Bond POB Allocation 2,391 2,144 2,240 1,680 2,240 2,176 55000 - Unemployment Administration Allocation 3 3 3 2 3 2 55000 - Workers Compensation Administration Allocation 427 366 410 307 410 431 55000:Allocated Costs 9,454 9,939 10,635 6,660 10,635 10,619 54000 - Gas and Electricity 773 1,078 2,000 1,271 2,000 2,000 54000 - Water 20,168 27,456 25,747 25,339 27,500 27,000 54000:Utilities 20,941 28,534 27,747 26,611 29,500 29,000 Total Operating Expenditures 78,101 89,932 96,008 73,224 96,418 100,232 Fund - FD253 Assessment District - South Garey Assessment Zone DEF All Operating Departments
Account
31 4/29/2026 1:07 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
40500 - Maintenance AD 57,642 50,561 57,642 39,392 50,000 50,000 40500:Special Assessments or Taxes 57,642 50,561 57,642 39,392 50,000 50,000 47000 - Investment Earnings-Pooled Csh 951 1,272 912 155 300 700 47000:Use of Money and Property 951 1,272 912 155 300 700 Total Revenue 58,593 51,834 58,554 39,547 50,300 50,700 51000 - Earnings and Benefits... 0 113 0 0 0 0
51000 - All Overtime Non-Sworn... 0 2 0 0 0 0
51000:Staffing 0 116 0 0 0 0
52000 - Advertising 300 276 300 288 289 300
52000 - Controllable Contract Services 930 1,500 2,000 955 1,500 0 52000 - Tree Services 36,157 34,150 5,400 0 1,000 1,000 52000 - Materials & Supplies 2,500 5,000 5,000 5,000 5,000 5,000 52000 - Landscape Maintenance 0 0 34,560 21,482 32,550 33,690 52000:Controllable Expenses 39,886 40,926 47,260 27,726 40,339 39,990 53000 - Required Contract Services 0 0 200 0 0 2,200
53000:Required Expenses 0 0 200 0 0 2,200
55000 - Administrative Service Charge 4,284 2,319 2,398 1,199 2,398 2,472 55000:Allocated Costs 4,284 2,319 2,398 1,199 2,398 2,472 54000 - Water 5,306 14,111 10,000 10,251 12,711 12,000
54000:Utilities 5,306 14,111 10,000 10,251 12,711 12,000 Total Operating Expenditures 49,477 57,472 59,858 39,176 55,448 56,662 Fund - FD254 Assessment District - University Corporate Center #4 All Operating Departments
Account
32 4/29/2026 1:07 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
40500 - Maintenance AD 138,534 147,120 136,000 75,507 140,000 140,000 40500:Special Assessments or Taxes 138,534 147,120 136,000 75,507 140,000 140,000 47000 - Investment Earnings-Pooled Csh 6,552 11,013 8,630 2,938 6,000 9,100 47000:Use of Money and Property 6,552 11,013 8,630 2,938 6,000 9,100 Total Revenue 145,086 158,133 144,630 78,445 146,000 149,100 51000 - Earnings and Benefits... 55,979 31,446 66,674 27,987 56,814 70,345 51000 - Retirement or Termination Payout 0 13,775 0 0 0 0 51000:Staffing 55,979 45,221 66,674 27,987 56,814 70,345 52000 - Advertising 450 450 450 433 433 450
52000 - Controllable Contract Services 1,232 4,718 6,500 1,641 6,500 0 52000 - Materials & Supplies 10,000 15,000 15,000 15,000 15,000 15,000 52000 - Office Supplies 0 98 100 0 0 0
52000:Controllable Expenses 11,682 20,266 22,050 17,074 21,933 15,450 53000 - Required Contract Services 0 0 0 0 0 6,500
53000:Required Expenses 0 0 0 0 0 6,500
55000 - Information Systems Allocation 808 887 2,140 1,605 2,140 1,832 55000 - Liability Administration Allocation 1,696 2,030 3,294 2,471 3,294 3,332 55000 - Pension Obligation Bond POB Allocation 4,376 4,028 6,211 4,658 6,211 5,594 55000 - Unemployment Administration Allocation 4 4 7 5 7 4 55000 - Workers Compensation Administration Allocation 534 458 820 615 820 861 55000:Allocated Costs 7,418 7,407 12,472 9,354 12,472 11,623 54000 - Gas and Electricity 0 75,371 80,000 840 80,000 80,000 54000:Utilities 0 75,371 80,000 840 80,000 80,000
Total Operating Expenditures 75,079 148,265 181,196 55,255 171,219 183,918 Fund - FD255 Assessment District - Garey Maintenance Assessment Zone All Operating Departments
Account
33 4/29/2026 1:08 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
40500 - Maintenance AD 949,666 948,356 952,000 478,547 948,000 948,000 40500:Special Assessments or Taxes 949,666 948,356 952,000 478,547 948,000 948,000 45000 - Donations 0 100 240 0 0 0
45000:Other Revenues 0 100 240 0 0 0
47000 - Investment Earnings-Pooled Csh 6,815 9,658 3,277 2,596 6,000 8,900 47000:Use of Money and Property 6,815 9,658 3,277 2,596 6,000 8,900 Total Revenue 956,481 958,114 955,517 481,143 954,000 956,900 51000 - Earnings and Benefits... 152,254 166,663 174,199 130,607 164,591 184,804 51000 - Holiday Non-Sworn 391 481 400 0 400 400
51000 - Callback Pay 9 43 0 0 0 45
51000 - All Overtime Non-Sworn... 2,213 14,919 5,000 7,436 6,000 6,000 51000 - Retirement or Termination Payout 0 0 2,550 0 2,550 0 51000 - Sick Leave or Vacation Buyback... 1,603 1,667 2,160 2,687 2,687 2,820 51000:Staffing 156,470 183,773 184,309 140,729 176,228 194,069 52000 - Advertising 1,000 1,000 1,000 961 962 1,000
52000 - Controllable Contract Services 6,920 21,918 23,000 2,953 23,000 17,906 52000 - Entr Struc-Sign/Lite Mtce 0 0 50 16 50 0
52000 - Equipment Maintenance and Repair 75 187 0 0 0 0 52000 - Facility and Property Maintenance 14,996 6,020 11,000 227 8,000 8,000 52000 - Tree Services 280,173 338,015 110,000 77,009 110,000 110,000 52000 - Materials & Supplies 10,676 0 11,000 0 8,000 8,000 52000 - Printing and Copying 2 2 15 0 5 5
52000 - Safety Training and Equipment 250 0 250 249 250 250 52000 - Small Tools and Equipment 310 0 1,500 0 500 500 52000 - Weed Abatement 123,583 180,722 180,722 90,361 180,722 180,722 52000 - Landscape Maintenance 0 0 237,405 92,337 237,405 237,405 52000:Controllable Expenses 437,984 547,864 575,942 264,113 568,894 563,788 53000 - Required Contract Services 135 195 750 285 750 8,670 53000 - Uniform Service 248 259 310 223 290 300
53000:Required Expenses 383 454 1,060 508 1,040 8,970
55000 - Information Systems Allocation 3,720 5,462 7,601 5,701 7,601 6,311 55000 - Liability Administration Allocation 7,802 9,337 9,470 7,102 9,470 9,581 55000 - Pension Obligation Bond POB Allocation 16,081 14,705 15,188 11,391 15,188 14,695 55000 - Unemployment Administration Allocation 18 18 20 15 20 13 55000 - Workers Compensation Administration Allocation 2,455 2,107 2,359 1,769 2,359 2,476 55000:Allocated Costs 30,076 31,629 34,638 25,978 34,638 33,076 54000 - Cellular Phones 978 0 0 0 0 0
54000 - Gas and Electricity 18,866 32,226 32,000 18,211 32,000 35,000 Fund - FD256 Assessment District - Phillips Ranch Maintenance All Operating Departments
Account
34 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
54000 - Water 112,238 123,706 132,400 82,362 132,400 108,000 54000:Utilities 132,082 155,932 164,400 100,573 164,400 143,000 Total Operating Expenditures 756,995 919,652 960,349 531,901 945,200 942,903 35 4/29/2026 1:09 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
43000 - Grant-State 1,847,513 0 0 0 0 0
43000:Intergovernmental 1,847,513 0 0 0 0 0
Total Revenue 1,847,513 0 0 0 0 0
51000 - Earnings and Benefits... 657,740 0 471,582 378,956 452,470 0 51000 - Hourly... 71,952 0 0 0 0 0
51000 - Holiday Non-Sworn 13,101 0 0 0 0 0
51000 - Holiday Sworn 457 0 3,000 2,514 3,000 0
51000 - Callback Pay 760 0 0 0 0 0
51000 - Overtime Sworn... 419,570 0 82,000 89,571 24 0
51000 - All Overtime Non-Sworn... 139,228 0 0 0 0 0
51000 - Retirement or Termination Payout 30,772 0 0 0 0 0 51000 - Standby Non-Sworn 480 0 0 0 0 0
51000 - Standby Sworn 0 0 0 12 12 0
51000:Staffing 1,334,060 0 556,582 471,053 455,506 0
52000 - Controllable Contract Services 87,647 0 0 0 0 0 52000 - Other Expense 1,232 0 0 0 0 0
52000 - Small Equipment Special or Safety 19,611 0 0 0 0 0 52000 - Small Tools and Equipment 15,777 0 0 0 0 0
52000 - Special Programs 23,073 0 0 0 0 0
52000 - Supplies Officers 3,841 0 0 210 0 0
52000 - Training and Professional Development 496 0 0 0 0 0 52000 - Uniform Related Expense 7,825 0 0 0 0 0
52000 - Vehicle Expense Outside Vendor 4,350 0 0 0 0 0
52000:Controllable Expenses 163,853 0 0 210 0 0
53000 - Dumping Fee 37,425 0 0 0 0 0
53000:Required Expenses 37,425 0 0 0 0 0
55000 - Pension Obligation Bond POB Allocation 118,961 0 0 0 0 0 55000:Allocated Costs 118,961 0 0 0 0 0
60000 - Autos and Trucks 182,745 0 0 0 0 0
60000:Capital 182,745 0 0 0 0 0
54000 - Air Cards 4,369 0 0 0 0 0
54000 - Cellular Phones 6,100 0 0 0 0 0
54000:Utilities 10,469 0 0 0 0 0
Total Operating Expenditures 1,847,513 0 556,582 471,263 455,506 0 Fund - FD291 Officers Assisting The Homeless (OATH) Initiative All Operating Departments
Account
36 4/29/2026 1:00 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
43000 - Grant HUD-Reprogrammed 1,424,747 1,253,954 443,859 40,000 168,456 278,605 43000 - Grant-HUD 974,136 1,285,171 1,690,554 352,517 1,053,918 770,484 43000 - Program Income - HUD 0 -117,271 0 0 0 0
43000:Intergovernmental 2,398,883 2,421,855 2,134,413 392,517 1,222,374 1,049,089 49000 - Transfer from Neighborhood Stabilization Fund 0 189,123 0 0 0 0 49000:Transfers In 0 189,123 0 0 0 0
47000 - Interest 0 0 0 63,316 0 0
47000 - Investment Earnings-Pooled Csh 2,174 1,030 0 -373 0 0 47000 - Principal 0 0 0 25,546 0 0
47000:Use of Money and Property 2,174 1,030 0 88,489 0 0 Total Revenue 2,401,056 2,612,007 2,134,413 481,006 1,222,374 1,049,089 51000 - Earnings and Benefits... 794,288 854,485 800,717 568,782 760,622 656,961 51000 - Hourly... 10,918 39,745 42,912 24,964 42,912 0
51000 - Holiday Non-Sworn 1,020 0 0 333 0 0
51000 - Overtime Sworn... 92 0 0 0 0 0
51000 - All Overtime Non-Sworn... 532 409 0 179 0 0
51000 - Retirement or Termination Payout 13,516 670 3,040 4,853 4,053 0 51000 - Sick Leave or Vacation Buyback... 7,177 2,469 1,500 836 1,500 2,500 51000:Staffing 827,544 897,777 848,169 599,947 809,087 659,461 52000 - Activity Program Supplies 4,937 12,118 17,633 5,648 17,633 0 52000 - Advertising 13,264 2,232 8,000 7,538 8,000 2,436 52000 - Computer Related Acquisitions 2,881 0 0 0 0 0
52000 - Consolidated Plan Expense 14,997 7,482 11,166 2,433 11,166 0 52000 - Construction 0 0 0 0 0 0
52000 - Contract City Attorney 0 0 500 458 500 0
52000 - Controllable Contract Services 140,844 82,159 120,274 33,568 120,274 32,489 52000 - Dues, Subscriptions and Certificates 0 9,294 10,000 8,110 10,000 0 52000 - Materials & Supplies 0 0 0 0 0 0
52000 - Office Supplies 1,718 1,600 4,000 2,918 4,000 0 52000 - Postage 490 91 400 17 400 0
52000 - Printing and Copying 874 1,000 3,000 1,622 3,000 0 52000 - Safety Training and Equipment 500 0 0 0 0 1,546 52000 - Small Tools and Equipment 659 0 1,800 1,044 1,800 0 52000 - Training and Professional Development 0 1,851 1,672 395 1,672 0 52000:Controllable Expenses 181,164 117,827 178,445 63,750 178,445 36,471 53000 - Audit Services 1,418 1,447 1,447 0 1,447 1,686
53000 - Housing Improvement Programs 89,685 105,310 317,755 114,660 150,000 234,618 53000 - Off-Site Storage 697 1,279 2,000 946 2,000 0
Fund - FD213 Community Development Block Grant (CDBG)
All Operating Departments
Account
37 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
53000:Required Expenses 91,799 108,036 321,202 115,606 153,447 236,304 55000 - Fleet Operation 7,611 9,032 8,776 6,582 8,776 7,860 55000 - Information Systems Allocation 1,973 42,353 28,714 21,535 28,714 29,323 55000 - Liability Administration Allocation 32,974 59,303 44,799 33,599 44,799 39,074 55000 - Pension Obligation Bond POB Allocation 55,119 78,882 59,623 44,717 59,623 52,240 55000 - Unemployment Administration Allocation 74 115 93 70 93 53 55000 - Workers Compensation Administration Allocation 10,374 13,382 11,158 8,368 11,158 10,096 55000:Allocated Costs 108,125 203,067 153,163 114,872 153,163 138,646 54000 - Cellular Phones 498 0 0 0 0 0
54000 - Desk Phone Expense 405 0 0 0 0 0
54000:Utilities 903 0 0 0 0 0
57000 - Interest Expense 283 0 0 0 0 0
57000 - Principal Paid 20,000 0 0 0 0 0
57000:Debt Service 20,283 0 0 0 0 0
59000 - Transfer to CIP Project Fund 1,179,206 1,329,689 636,636 0 0 0 59000:Transfer Out 1,179,206 1,329,689 636,636 0 0 0
Total Operating Expenditures 2,410,415 2,656,397 2,137,615 919,721 1,294,142 1,070,882 38 4/29/2026 12:07 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
43000 - Grant HUD-Reprogrammed 83,021 22,103 67,206 0 15,000 158,276 43000:Intergovernmental 83,021 22,103 67,206 0 15,000 158,276 Total Revenue 83,021 22,103 67,206 0 15,000 158,276
51000 - Earnings and Benefits... 20,049 0 0 0 0 0
51000 - Hourly... 2,091 0 0 0 0 0
51000:Staffing 22,140 0 0 0 0 0
52000 - Computer Related Acquisitions 50,053 0 35,000 12,061 15,000 0 52000 - Controllable Contract Services 0 22,103 32,206 0 0 158,276 52000:Controllable Expenses 50,053 22,103 67,206 12,061 15,000 158,276 55000 - Information Systems Allocation 3,237 0 0 0 0 0
55000 - Liability Administration Allocation 3,895 0 0 0 0 0 55000 - Pension Obligation Bond POB Allocation 2,462 0 0 0 0 0 55000 - Unemployment Administration Allocation 9 0 0 0 0 0 55000 - Workers Compensation Administration Allocation 1,225 0 0 0 0 0 55000:Allocated Costs 10,827 0 0 0 0 0
Total Operating Expenditures 83,021 22,103 67,206 12,061 15,000 158,276 Fund - FD194 Community Development Block Grant Coronavirus All Operating Departments
Account
39 4/29/2026 1:13 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
46000 - Reimbursement fr Other Agency 524,931 676,100 676,100 405,660 676,100 665,367 46000:Charges for Service 524,931 676,100 676,100 405,660 676,100 665,367 43000 - Grant - Other 101,722 139,864 7,800 9,007 12,907 0 43000 - Grant HUD-Reprogrammed 2,133,100 997,118 1,966,774 799,807 2,017,154 3,784,786 43000 - Grant-Area Agency On Age 189,758 154,909 462,500 104,697 384,500 378,721 43000 - Grant-County 79,110 5,256 1,479 0 0 0
43000 - Grant-Federal 1,350,838 582,968 938,710 136,702 300,356 537,492 43000 - Grant-HUD 1,171,839 1,469,072 11,774,406 574,703 3,291,296 9,264,179 43000 - Grant-State 4,734,141 7,499,647 16,415,856 5,038,222 8,323,548 6,467,199 43000 - Program Income - HUD -1,107 0 0 0 0 0
43000 - Soft Match-Grants 124,485 234,732 1,248,679 350,398 397,122 887,536 43000 - USDA Revenue 18,586 15,825 35,790 37,550 35,790 33,000 43000 - CalHome-Owner Occupied Rehab 0 297,000 0 0 0 0
43000 - Damage Claim Repayments 0 -21,012 0 0 0 0
43000:Intergovernmental 9,902,472 11,375,379 32,851,994 7,051,086 14,762,673 21,352,913 45100 - Loans Repaid 84,186 95,726 243,434 75,022 151,067 155,465 45100:Miscellaneous Revenue 84,186 95,726 243,434 75,022 151,067 155,465 47200 - Sale of Capital Assets 0 -438 0 0 0 0
47200:Proceeds from Sale of Asset 0 -438 0 0 0 0
45000 - Donations 29,266 34,458 30,000 25,956 30,000 30,000 45000 - Miscellaneous Revenue 0 28,286 28,286 0 28,286 0 45000 - Restitution or Settlement 15,698 0 0 0 0 0
45000:Other Revenues 44,964 62,744 58,286 25,956 58,286 30,000 49000 - Transfer From General Fund 85,288 97,566 110,000 68,130 110,000 110,000 49000:Transfers In 85,288 97,566 110,000 68,130 110,000 110,000 47000 - Equity Earned 83,911 136,036 0 68,662 100,000 2,000 47000 - Interest 48,428 101,008 0 18,152 0 0
47000 - Investment Earnings-Pooled Csh 123,665 147,208 143,671 44,068 26,265 121,900 47000 - Principal 261,620 226,530 0 138,075 100,500 85,000 47000:Use of Money and Property 517,624 610,782 143,671 268,957 226,765 208,900 Total Revenue 11,159,466 12,917,859 34,083,485 7,894,812 15,984,891 22,522,645 51000 - Earnings and Benefits... 700,111 1,505,689 1,930,942 1,471,338 1,661,640 1,845,034 51000 - Hourly... 423,795 433,148 569,827 387,284 550,836 450,989 51000 - Overtime Hourly 0 522 0 0 0 0
51000 - Overtime Special (Reimbursable) 0 0 18,171 542 542 18,171 51000 - Overtime Sworn... 789,993 515,082 1,150,503 408,910 369,075 675,876 51000 - All Overtime Non-Sworn... 47,722 44,166 20,823 10,129 10,642 4,678 51000 - Retirement or Termination Payout 30,377 564 500 0 500 500 Fund - FD215 Grant - Miscellaneous
All Operating Departments
Account
40 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
51000 - Staff Salaries In-Kind 95,747 232,743 1,038,735 330,246 361,230 700,006 51000 - Sick Leave or Vacation Buyback... 4,608 4,279 7,598 6,591 6,098 4,598 51000:Staffing 2,121,091 2,738,182 4,947,043 2,635,192 2,996,455 3,907,114 52000 - Activity Program Supplies 85,810 68,834 56,304 27,615 56,588 91,432 52000 - Advertising 7,829 8,261 7,000 1,000 2,000 8,000 52000 - CalHome - Owner Occupied Rehab 0 0 98,503 56,750 81,300 103,033 52000 - CalHome 1st Time Homebuyer 32,800 21,000 497,729 97,729 350,000 185,000 52000 - Community Outreach 10,778 36,190 28,000 22,238 29,061 17,500 52000 - Community Programs 0 257,434 1,886,713 1,074,454 1,882,713 2,152,480 52000 - Computer Related Acquisitions 48,794 54,157 5,320 0 2,500 0 52000 - Consolidated Plan Expense 0 3,000 4,000 0 0 5,000 52000 - Construction 0 0 286,133 0 0 4,543,383
52000 - Contract City Attorney 0 0 19,000 1,511 2,000 9,000 52000 - Contract Security 154,712 73,568 180,786 120,970 164,257 155,607 52000 - Controllable Contract Services 4,219,051 6,201,229 18,236,992 2,272,730 5,544,391 5,150,937 52000 - Deferred Single Family Rehabilitation Loan 243,762 676,887 975,000 31,083 459,462 732,569 52000 - Dues, Subscriptions and Certificates 14,208 7,882 23,940 8,691 14,690 21,000 52000 - Electronic Access 1,825 7,144 13,500 6,850 8,220 5,500 52000 - Facility and Property Maintenance 61 430 32,851 6,276 9,616 10,350 52000 - First Time Home Buyer Program 325,000 400,000 2,358,058 702,609 791,226 1,977,052 52000 - Materials & Supplies 33,153 5,593 60,013 6,221 9,040 45,560 52000 - Mileage Reimbursement 872 926 1,800 926 1,800 2,300 52000 - Non Capital Furniture and Equipment 0 16,596 0 0 0 0 52000 - Office Supplies 12,961 11,658 40,877 1,823 11,951 34,671 52000 - Other Expense 43,346 -74 3,000 66,188 99,000 0
52000 - Outside Legal Services 0 0 2,500 0 0 2,500
52000 - Performance and Artist Fee 350 0 0 0 0 0
52000 - Postage 5,469 692 8,750 333 2,056 7,900
52000 - Printing and Copying 23,617 15,621 21,364 3,527 14,062 20,250 52000 - Public Relations Information 609 1,617 26,800 229 3,500 23,300 52000 - Recreation Trip Transportation 1,800 0 0 0 0 0
52000 - Rehabilitation Costs 1,524,421 427,557 5,254,594 786,883 1,752,150 3,470,000 52000 - Relocation Expense 281,478 0 233,800 0 50,000 183,800 52000 - Safety Training and Equipment 0 0 500 0 0 0
52000 - Senior Citizen Nutrition Program 118,119 99,255 298,637 110,044 279,594 281,923 52000 - Senior Dining Supplies 6,500 7,250 7,500 6,655 7,500 7,500 52000 - Small Equipment Special or Safety 0 104,098 166,733 0 100,000 66,733 52000 - Small Tools and Equipment 83,717 176,782 69,987 14,013 21,689 27,918 52000 - Special Programs 0 6,662 11,000 -4,739 15,739 0 52000 - Supplies Officers 19,999 44,333 0 0 0 0
52000 - Training and Professional Development 26,098 45,617 135,991 9,523 49,948 77,227 52000 - Training In-Service 9,807 4,257 8,500 6,197 6,422 2,078 52000 - Training Other 9,062 10,108 50,220 0 500 49,720 41 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
52000 - Undercover 0 0 60,000 0 0 60,000
52000 - Landscape Maintenance 0 0 25,000 0 5,000 5,000
52000:Controllable Expenses 7,346,009 8,794,566 31,197,395 5,438,331 11,827,975 19,536,223 53000 - Audit Services 0 0 25,000 0 19,875 25,000
53000 - CHDO 15% Set-Aside 0 0 355,829 0 0 450,849
53000 - Dumping Fee 960 3,227 10,000 2,321 3,320 2,000
53000 - Housing Assistance Payments 1,561 266 0 0 0 0
53000 - IT Automation/Software-Maintenance 0 2,142 380 0 0 0 53000 - Off-Site Storage 3,890 5,141 16,200 399 3,300 11,400 53000 - Publications, Print Ordinace or Resolution or Legals 0 0 5,000 0 0 0 53000 - Regulatory Compliance 722 722 1,600 0 1,000 1,000 53000 - Self Insurance Fees 0 383 0 0 0 0
53000 - Tuition Reimbursement 0 7,000 3,500 3,500 3,500 4,500 53000:Required Expenses 7,133 18,881 417,509 6,220 30,995 494,749 55000 - Information Systems Allocation 16,995 80,327 74,882 49,163 74,882 53,726 55000 - Liability Administration Allocation 23,175 117,791 123,970 76,837 119,001 87,310 55000 - Pension Obligation Bond POB Allocation 35,312 196,649 209,490 157,003 209,490 132,494 55000 - Unemployment Administration Allocation 53 229 252 183 245 117 55000 - Workers Compensation Administration Allocation 7,291 26,582 28,718 19,328 27,911 22,562 55000:Allocated Costs 82,826 421,578 437,312 302,514 431,529 296,209 56000 - Loan Forgiveness 0 39,444 0 15,903 0 0
56000 - Indirect Cost Expense 0 0 0 244,448 0 0
56000:Recovered Cost 0 39,444 0 260,351 0 0
60000 - Autos and Trucks 366,470 484,566 666,079 363,300 626,576 0 60000 - Furniture and Fixtures 105,471 0 0 0 0 0
60000 - Other Equipment 559,236 0 87,500 53,204 53,204 50,000 60000:Capital 1,031,176 484,566 753,579 416,504 679,780 50,000 54000 - Air Cards 228 0 0 0 0 0
54000 - Cellular Phones 1,262 0 10,300 0 980 0
54000 - Gas and Electricity 3,134 10,102 20,000 7,079 9,204 10,000 54000 - Telephone Service Expense 2,007 0 1,000 0 1,000 0 54000 - Water 583 2,897 1,692 282 792 1,000
54000:Utilities 7,214 12,999 32,992 7,360 11,976 11,000 59000 - Transfer to CIP Project Fund 0 148,790 -427,851 58,051 58,051 0 59000 - Transfer to General Fund 1 2 0 0 0 0
59000 - Transfer to Other Funds 0 189,123 0 0 0 0
59000:Transfer Out 1 337,915 -427,851 58,051 58,051 0
Total Operating Expenditures 9,763,427 11,781,396 37,357,979 8,735,566 16,022,331 24,295,295 42 4/29/2026 1:21 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
46000 - Reimbursement fr Other Agency 4,632 0 0 0 0 0
46000:Charges for Service 4,632 0 0 0 0 0
43000 - Grant-Federal 31,313 0 0 0 0 0
43000:Intergovernmental 31,313 0 0 0 0 0
47200 - Sale of Capital Assets 548 3,168 0 0 0 0
47200:Proceeds from Sale of Asset 548 3,168 0 0 0 0
45000 - Miscellaneous Revenue 119 0 0 0 0 0
45000 - Project/Program Revenue 36,034 160,253 0 2,020 4,408 0 45000:Other Revenues 36,153 160,253 0 2,020 4,408 0
49000 - Transfer From Other Funds 127,006 0 0 0 0 0
49000:Transfers In 127,006 0 0 0 0 0
47000 - Investment Earnings-Pooled Csh 33,229 24,665 0 13,545 27,020 34,400 47000:Use of Money and Property 33,229 24,665 0 13,545 27,020 34,400 Total Revenue 232,880 188,086 0 15,566 31,428 34,400
51000 - Hourly... 100 0 0 0 0 0
51000 - Overtime Sworn... 0 0 60,269 4,623 1,383 0
51000:Staffing 100 0 60,269 4,623 1,383 0
52000 - Controllable Contract Services 20,382 13,352 51,940 32,035 48,084 15,000 52000 - Dues, Subscriptions and Certificates 10,382 0 5,000 826 3,221 1,779 52000 - Equipment Maintenance and Repair 89,448 0 25,400 0 0 3,000 52000 - Materials & Supplies 0 0 50,000 12,452 35,022 14,978 52000 - Other Expense 0 0 31,215 2,406 9,327 20,995
52000 - Project Expenditures 453 50 230,260 0 21,103 0
52000 - Small Equipment Special or Safety 15,325 36,617 50,000 3,555 7,417 42,583 52000 - Small Tools and Equipment 21,196 24,810 30,535 14,305 14,305 16,230 52000 - Special Programs 3,466 3,466 18,341 5,082 5,082 13,259 52000 - Supplies Officers 56,305 55,424 0 0 0 0
52000 - Training and Professional Development 0 0 0 1,206 1,206 0 52000 - Training In-Service 22,600 0 22,600 7,701 7,701 14,899 52000 - Training Other 0 16,012 16,000 13,462 13,462 2,538 52000 - Undercover 14,000 13,000 27,000 0 0 27,000
52000:Controllable Expenses 253,555 162,730 558,291 93,029 165,930 172,261 55000 - Fleet Operation 0 0 0 0 0 35,006
55000:Allocated Costs 0 0 0 0 0 35,006
60000 - Autos and Trucks 0 0 376,731 0 374,145 0
60000 - Furniture and Fixtures 0 25,692 0 0 0 0
60000:Capital 0 25,692 376,731 0 374,145 0
59000 - Transfer to CIP Project Fund 120,000 0 0 0 0 0
Fund - FD260 Asset Forfeiture
All Operating Departments
Account
43 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
59000 - Transfer to Other Funds 7,006 0 0 0 0 0
59000:Transfer Out 127,006 0 0 0 0 0
Total Operating Expenditures 380,661 188,422 995,291 97,653 541,458 207,267 44 4/29/2026 1:24 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
43000 - Grant-SCAG SB821-Funds 0 116,353 121,539 0 110,000 128,781 43000:Intergovernmental 0 116,353 121,539 0 110,000 128,781 Total Revenue 0 116,353 121,539 0 110,000 128,781
52000 - Construction 0 0 0 0 0 0
52000 - Controllable Contract Services 90,000 90,000 90,000 90,000 90,000 90,000 52000:Controllable Expenses 90,000 90,000 90,000 90,000 90,000 90,000 59000 - Transfer to CIP Project Fund 0 26,353 95,087 0 0 0 59000:Transfer Out 0 26,353 95,087 0 0 0
Total Operating Expenditures 90,000 116,353 185,087 90,000 90,000 90,000 Fund - FD272 Grant - Transportation Development Act Article 3 All Operating Departments
Account
45 This Page Intentionally Left Blank
Fund Fund Description Page # Department
320 City Debt Service Funds 1 Various
4/29/2026 1:42 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
47100 - Investment Earnings - F.A. 24,674 24,474 0 12,890 24,125 17,925 47100:Investment Income 24,674 24,474 0 12,890 24,125 17,925 45000 - Project/Program Revenue 291,587 292,591 290,898 0 290,898 0 45000:Other Revenues 291,587 292,591 290,898 0 290,898 0 49000 - Transfer From General Fund 4,317,526 4,318,050 4,610,664 2,159,883 4,610,664 4,609,896 49000 - Transfer from Ser BJ ISF 13,559,270 13,557,113 13,556,663 11,905,584 13,556,663 13,560,752 49000 - Transfer From Sewer Fund 417,000 417,000 417,000 0 417,000 417,000 49000 - Transfer From Water Fund 600,000 600,000 600,000 0 600,000 600,000 49000:Transfers In 18,893,796 18,892,163 19,184,327 14,065,467 19,184,327 19,187,648 47000 - Investment Earnings-Pooled Csh 1,629 0 0 0 0 0
47000:Use of Money and Property 1,629 0 0 0 0 0
Total Revenue 19,211,686 19,209,228 19,475,225 14,078,357 19,499,350 19,205,573 52000 - Controllable Contract Services 43,976 44,057 43,338 0 43,488 75,733 52000:Controllable Expenses 43,976 44,057 43,338 0 43,488 75,733 53000 - Fiscal Agent Trustee Fees 7,635 5,250 7,900 5,250 7,900 7,900 53000:Required Expenses 7,635 5,250 7,900 5,250 7,900 7,900 57000 - Interest Expense 9,501,474 9,209,093 8,909,410 4,518,241 8,909,410 8,690,245 57000 - Principal Paid 9,636,710 9,928,312 8,047,568 9,620,000 8,047,568 8,316,022 57000:Debt Service 19,138,183 19,137,405 16,956,978 14,138,241 16,956,978 17,006,267 59000 - Transfer to General Fund 507 74 0 0 0 0
59000 - Transfer to PFA - Principal 0 0 2,180,000 0 2,180,000 2,134,032 59000:Transfer Out 507 74 2,180,000 0 2,180,000 2,134,032 Total Operating Expenditures 16,985,302 16,991,786 19,188,216 14,143,491 19,188,366 19,223,932 Fund - FD320 Debt Service
All Operating Departments
Account
1 Fund Fund Description Page # Department
418 Capital Outlay 1 Various
421 Series AG Capital Projects 2 Various
423 Series BC Capital Projects 3 Various
431 Permit System Improvement/Upgrade 4 Development Services 432 Fee Analysis Review 5 Various
434 Building and Equipment Replacement 6 Various
435 Series BG Capital Projects 7 Various
436 Work Order Sys Imp 8 Various
437 Parks & Rec Improvement Fund 9 Various
438 Road & Highways Fees Fund 10 Various
439 Traffic Signal and Control Fee Fund 11 Various
443 Public Safety Improvement Fee Fund 12 Various
428 Capital Improvements 13 Various
4/29/2026 1:47 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
44000 - Park Dwelling Fee 184,950 41,175 0 18,900 0 0
44000:Licenses, permits and fees 184,950 41,175 0 18,900 0 0 46000 - BusLic SB1186/AB1379 Adm Fee 4 7 0 0 0 0
46000 - Special Public Open Space Fee 599,126 0 0 0 0 0 46000:Charges for Service 599,130 7 0 0 0 0
43000 - Project Reimbursement 1,400 67,414 0 0 0 0
43000:Intergovernmental 1,400 67,414 0 0 0 0
47200 - Sale of Capital Assets 12,317 25,050 0 0 0 0
47200:Proceeds from Sale of Asset 12,317 25,050 0 0 0 0 45000 - Miscellaneous Revenue 53,751 0 0 0 0 0
45000:Other Revenues 53,751 0 0 0 0 0
49000 - Trans from Ser BG 905 0 0 0 0 0
49000 - Transfer From Other Funds 11,504 0 0 0 0 0
49000 - Transfer from Refuse 820,053 460,311 0 35,695 35,695 0 49000 - Transfer From Sewer Fund 0 0 0 43,798 43,798 0
49000 - Transfer From Water Fund 0 0 0 43,799 43,799 0
49000:Transfers In 832,462 460,311 0 123,292 123,292 0
47000 - Investment Earnings-Pooled Csh 43,870 60,857 56,891 6,691 14,000 28,000 47000:Use of Money and Property 43,870 60,857 56,891 6,691 14,000 28,000 Total Revenue 1,727,880 654,814 56,891 148,884 137,292 28,000 51000 - Earnings and Benefits... 5,208 3,484 0 199 0 0
51000:Staffing 5,208 3,484 0 199 0 0
52000 - Capital Improvement Project Administrative Allocation 15,053 3,925 0 0 0 0 52000 - Controllable Contract Services 735,072 321,276 0 100,217 0 2,000 52000 - Materials & Supplies 0 681 0 0 0 0
52000:Controllable Expenses 750,125 325,882 0 100,217 0 2,000 53000 - Regulatory Compliance 48,755 95,240 0 9,437 0 0 53000:Required Expenses 48,755 95,240 0 9,437 0 0
54000 - Gas and Electricity 17,658 33,659 0 15,603 0 0
54000 - Water 0 2,854 0 1,780 0 0
54000:Utilities 17,658 36,513 0 17,383 0 0
59000 - Transfer to CIP Project Fund 230,228 881,913 222,033 183,482 183,481 0 59000 - Transfer to General Fund 0 0 0 10,800 10,800 0
59000:Transfer Out 230,228 881,913 222,033 194,282 194,281 0 Total Operating Expenditures 1,051,974 1,343,033 222,033 321,517 194,281 2,000 Fund - FD418 Capital Outlay Fund
All Operating Departments
Account
1 4/30/2026 3:17 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
49000 - Trans from Ser BG 2,844 66,926 0 0 0 0
49000 - Transfer from Measure W 127,821 126,622 0 52,047 60,537 0 49000 - Transfer from Series BC 65,648 0 0 0 0 0
49000:Transfers In 196,313 193,548 0 52,047 60,537 0
47000 - Investment Earnings-Pooled Csh 0 135 0 0 0 0
47000:Use of Money and Property 0 135 0 0 0 0
Total Revenue 196,313 193,683 0 52,047 60,537 0
51000 - Earnings and Benefits... 14,477 23,718 0 21,390 21,390 0 51000:Staffing 14,477 23,718 0 21,390 21,390 0
52000 - Capital Improvement Project Administrative Allocation 652 1,963 0 672 672 0 52000 - Controllable Contract Services 178,523 167,867 0 37,273 37,273 0 52000:Controllable Expenses 179,175 169,830 0 37,945 37,945 0 Total Operating Expenditures 193,652 193,548 0 59,335 59,335 0 Fund - FD421 Series AG Capital Improvement Fund
All Operating Departments
Account
2 4/29/2026 1:48 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
47100 - Investment Earnings - F.A. 4,803 1,872 0 1,221 1,700 1,800 47100:Investment Income 4,803 1,872 0 1,221 1,700 1,800 Total Revenue 4,803 1,872 0 1,221 1,700 1,800
59000 - Transfer to CIP Project Fund -6,130 0 0 0 0 0
59000 - Transfer to Series AG 72,102 0 0 0 0 0
59000 - Transfer to Sewer Construction Fund 3,779 6,130 41,460 0 0 0 59000:Transfer Out 69,752 6,130 41,460 0 0 0
Total Operating Expenditures 69,752 6,130 41,460 0 0 0
Fund - FD423 Series BC Capital Project Fund
All Operating Departments
Account
3 4/29/2026 1:49 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
44000 - Permit System Impr/Upgrade Fee 22,858 17,996 21,500 18,052 26,000 26,000 44000:Licenses, permits and fees 22,858 17,996 21,500 18,052 26,000 26,000 Total Revenue 22,858 17,996 21,500 18,052 26,000 26,000 52000 - Controllable Contract Services 0 0 6,000 0 0 6,000 52000:Controllable Expenses 0 0 6,000 0 0 6,000
Total Operating Expenditures 0 0 6,000 0 0 6,000
Fund - FD431 Permit System Improvement/Upgrade
All Operating Departments
Account
4 4/29/2026 1:49 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
44000 - Fee Analysis Rate Review 8,740 6,713 1,500 5,223 6,860 6,860 44000:Licenses, permits and fees 8,740 6,713 1,500 5,223 6,860 6,860 Total Revenue 8,740 6,713 1,500 5,223 6,860 6,860
Fund - FD432 Fee Analysis Rate Review Fund
All Operating Departments
Account
5 4/29/2026 1:49 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
49000 - Transfer From General Fund 0 200,000 0 0 0 0
49000 - Transfer From Other Funds 1,294,125 505,874 0 0 0 0 49000:Transfers In 1,294,125 705,874 0 0 0 0
Total Revenue 1,294,125 705,874 0 0 0 0
52000 - Dues, Subscriptions and Certificates 0 1,880 0 0 0 0 52000:Controllable Expenses 0 1,880 0 0 0 0
60000 - Autos and Trucks 0 744,411 500,957 41,837 338,635 242,957 60000 - Other Equipment 0 0 250,000 255,253 255,253 0
60000:Capital 0 744,411 750,957 297,090 593,888 242,957 Total Operating Expenditures 0 746,291 750,957 297,090 593,888 242,957 Fund - FD434 Building and Equipment Replacement Fund
All Operating Departments
Account
6 4/29/2026 1:50 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
47100 - Investment Earnings - F.A. 23,531 17,138 0 8,950 13,000 12,000 47100:Investment Income 23,531 17,138 0 8,950 13,000 12,000 Total Revenue 23,531 17,138 0 8,950 13,000 12,000
51000 - Earnings and Benefits... 0 0 0 996 0 0
51000:Staffing 0 0 0 996 0 0
52000 - Controllable Contract Services 107,000 0 0 0 0 0 52000:Controllable Expenses 107,000 0 0 0 0 0
53000 - IT Automation/Software-Maintenance 0 0 0 0 0 0
53000:Required Expenses 0 0 0 0 0 0
59000 - Transfer to Capital Outlay 905 0 0 0 0 0
59000 - Transfer to CIP Project Fund 267 8,827 20,650 20,309 20,310 0 59000 - Transfer to Series AG 2,844 66,926 0 0 0 0
59000:Transfer Out 4,016 75,753 20,650 20,309 20,310 0
Total Operating Expenditures 111,016 75,753 20,650 21,305 20,310 0 Fund - FD435 2017 Series BG Project Funds
All Operating Departments
Account
7 4/30/2026 1:05 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
44000 - Work Order System Fee 6,832 5,219 0 4,925 4,925 5,000 44000:Licenses, permits and fees 6,832 5,219 0 4,925 4,925 5,000 Total Revenue 6,832 5,219 0 4,925 4,925 5,000
Fund - FD436 Work Order System Improvement/Upgrade
All Operating Departments
Account
8 4/30/2026 1:06 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
44000 - Park Dwelling Fee 733,739 981,289 0 1,092,785 1,092,785 500,000 44000:Licenses, permits and fees 733,739 981,289 0 1,092,785 1,092,785 500,000 Total Revenue 733,739 981,289 0 1,092,785 1,092,785 500,000 59000 - Transfer to CIP Project Fund 0 590,119 0 0 0 0
59000 - Transfer to General Fund 0 0 0 2,107,917 2,107,917 0 59000:Transfer Out 0 590,119 0 2,107,917 2,107,917 0
Total Operating Expenditures 0 590,119 0 2,107,917 2,107,917 0 Fund - FD437 Parks and Recreation Improvement Fund
All Operating Departments
Account
9 4/29/2026 1:50 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
44000 - Road/Hiway Improvement Fee 33,205 30,667 0 14,076 14,076 0 44000:Licenses, permits and fees 33,205 30,667 0 14,076 14,076 0 Total Revenue 33,205 30,667 0 14,076 14,076 0
60000 - Conversion: Capital Improvements 0 0 0 0 0 25,172 60000:Capital 0 0 0 0 0 25,172
59000 - Transfer to CIP Project Fund 0 0 65,935 2,221 2,221 0 59000:Transfer Out 0 0 65,935 2,221 2,221 0
Total Operating Expenditures 0 0 65,935 2,221 2,221 25,172 Fund - FD438 Road and Highways Fees Fund
All Operating Departments
Account
10 4/30/2026 1:07 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
44000 - Traffic Sig/Control Device Fee 33,205 30,667 0 14,076 14,076 30,000 44000:Licenses, permits and fees 33,205 30,667 0 14,076 14,076 30,000 Total Revenue 33,205 30,667 0 14,076 14,076 30,000
59000 - Transfer to CIP Project Fund 0 40,024 23,435 0 0 0 59000:Transfer Out 0 40,024 23,435 0 0 0
Total Operating Expenditures 0 40,024 23,435 0 0 0
Fund - FD439 Traffic Signal and Control Fee Fund
All Operating Departments
Account
11 4/29/2026 1:50 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
44000 - Public Safety Improvement Fee 243,184 51,075 0 54,901 54,901 55,000 44000:Licenses, permits and fees 243,184 51,075 0 54,901 54,901 55,000 Total Revenue 243,184 51,075 0 54,901 54,901 55,000
59000 - Transfer to CIP Project Fund 0 0 545,820 0 0 0
59000:Transfer Out 0 0 545,820 0 0 0
Total Operating Expenditures 0 0 545,820 0 0 0
Fund - FD443 Public Safety Improvement Fee Fund
All Operating Departments
Account
12 4/29/2026 1:48 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
46000 - All Other Revenues 0 0 0 1,200 1,200 0
46000:Charges for Service 0 0 0 1,200 1,200 0
43000 - Grant-County 0 130,000 0 0 0 0
43000 - Grant-Federal 2,164,751 7,048,007 0 0 0 0
43000 - Grant-MTA 231,053 612,901 0 300,353 300,353 0
43000 - Grant-State 6,803,390 2,601,185 0 4,577,163 4,477,163 0 43000 - Measure A Revenue 596,934 0 0 0 0 0
43000 - Project Reimbursement 15,050 84,391 0 166,551 166,551 0 43000:Intergovernmental 9,811,178 10,476,484 0 5,044,067 4,944,067 0 47400 - Loan Proceeds -247,401 568,500 0 0 0 0
47400:Proceeds from Debt -247,401 568,500 0 0 0 0
45000 - Donations 5,148 0 0 10,000 10,000 0
45000 - Restitution or Settlement 0 0 0 3,432,018 3,432,018 0 45000:Other Revenues 5,148 0 0 3,442,018 3,442,018 0
49000 - Trans from Ser BG 267 8,827 20,650 20,309 20,309 0 49000 - Transfer from AQMD (AB2766) 0 0 187,409 0 0 0
49000 - Transfer from Cannabis Fund 6,500 16,609 0 0 0 0 49000 - Transfer From Capital Outlay 104,618 95,538 130,249 183,482 183,182 0 49000 - Transfer from CDBG 1,179,206 1,329,689 636,636 0 0 0 49000 - Transfer from Devel Impact Fee 114,105 1,416,518 673,742 2,221 2,221 0 49000 - Transfer From Gas Tax Fd 66,557 2,626 0 0 0 0
49000 - Transfer From General Fund 3,763,440 3,702,450 0 418,088 418,088 0 49000 - Transfer From Low Mod 518,938 -22,631 0 0 0 0
49000 - Transfer from Measure M 1,051,683 1,255,874 1,189,309 889,717 889,717 0 49000 - Transfer from Measure R 744,457 2,139,822 778,573 15,181 15,181 0 49000 - Transfer from Measure W 536,900 931,018 700,000 418,515 418,515 0 49000 - Transfer From Other Funds 1,140,280 644,424 192,037 0 0 0 49000 - Transfer from Prop A 340,834 194,152 0 13,833 13,833 0 49000 - Transfer from Prop C Funds 4,196,862 3,202,003 2,290,781 6,526,689 6,526,689 0 49000 - Transfer from RDA Series AD 2,100 0 0 0 0 0
49000 - Transfer From Refuse Admin Fnd 0 0 750,000 144,099 144,099 0 49000 - Transfer from SB1-RMRA 2,701,428 3,728,800 3,694,604 700,358 700,358 0 49000 - Transfer from Series AH 2,628 0 0 0 0 0
49000 - Transfer from Series AW 17,762 21,956 78,402 0 0 0 49000 - Transfer from Series AX 445,561 1,071,558 789,723 598,500 598,500 0 49000 - Transfer from Series BE/BF 0 29,955 0 0 0 0
49000 - Transfer From Sewer Fund 128,212 85,377 0 15,702 15,702 0 49000 - Transfer from TDA (SB821) 0 26,353 95,087 19,135 19,135 0 Fund - FD428 Capital Improvement Project Fund
All Operating Departments
Account
13 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
49000 - Transfer from VPD 40,009 0 0 0 0 0
49000 - Transfer From Water Fund 123,773 52,259 1,000,000 247,741 247,741 0 49000 - Trnsf frm American Rescue Plan 2,186,319 15,604,023 -427,851 3,291,043 3,252,127 0 49000 - Transfer from Public Art Fee 0 150,000 0 0 0 0
49000 - Transfer from RDA Series W 0 14 0 0 0 0
49000 - Transfer from Series AQ 0 1,353 0 361 0 0
49000:Transfers In 19,412,441 35,688,568 12,779,351 13,504,974 13,465,397 0 Total Revenue 28,981,366 46,733,551 12,779,351 21,992,259 21,852,682 0 51000 - Earnings and Benefits... 1,108,180 1,139,912 258,754 946,786 0 274,873 51000 - Hourly... 60,692 66,091 0 41,814 0 0
51000 - Holiday Non-Sworn 0 0 0 389 0 0
51000 - Callback Pay 0 0 0 109 0 0
51000 - All Overtime Non-Sworn... 85,032 104,985 0 77,146 0 0 51000 - Retirement or Termination Payout 8,099 0 0 0 0 0 51000 - Standby Non-Sworn 0 0 0 289 0 0
51000 - Sick Leave or Vacation Buyback... 11,930 4,357 0 11,571 0 0 51000:Staffing 1,273,932 1,315,345 258,754 1,078,103 0 274,873 52000 - Advertising 13,869 14,487 0 1,779 0 0
52000 - Building Permits 61,938 101,819 0 4,251 0 0
52000 - Capital Improvement Project Administrative Allocation 221,379 287,474 0 155,812 24,392,519 0 52000 - Computer Related Acquisitions 2,185 0 0 0 0 0
52000 - Construction 18,967,684 34,507,601 0 17,029,906 0 0 52000 - Construction No Retainer 955,883 3,026,606 0 364,800 0 0 52000 - Contract Security 6,342 66,278 0 0 0 0
52000 - Controllable Contract Services 5,537,089 4,345,280 0 1,693,976 0 0 52000 - Equipment Rental 1,125 0 0 1,713 0 0
52000 - Facility and Property Maintenance 39,926 0 0 0 0 0 52000 - Inspections 0 8,778 0 0 0 0
52000 - Materials & Supplies 110,663 257,153 0 -89,679 0 0 52000 - Non Capital - Playground Area and Equipment 35,453 41,687 0 0 0 0 52000 - Non Capital Furniture and Equipment 32,945 0 0 0 0 0 52000 - Office Supplies 0 0 0 353 0 0
52000 - Postage 837 1,265 0 6 0 0
52000 - Printing and Copying 8,507 9,018 0 3,536 0 0
52000 - Project Expenditures 0 150,000 0 100,000 0 0
52000 - Small Tools and Equipment 1,623 0 0 0 0 0
52000 - Traffic Signs 1,389 0 0 169 0 0
52000 - Signs 0 397 0 0 0 0
52000:Controllable Expenses 25,998,837 42,817,842 0 19,266,623 24,392,519 0 53000 - IT Automation/Software-Maintenance 0 1,440,344 0 629,291 0 0 53000 - Regulatory Compliance 8,021 54,485 0 1,909 0 0
53000 - Required Contract Services 2,876 0 0 0 0 0
53000 - Aircraft Liability Insur 0 0 0 0 0 0
14 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
53000 - Environmental Fees 0 19,006 0 2,909 0 0
53000:Required Expenses 10,897 1,513,834 0 634,108 0 0
55000 - Information Systems Allocation 4,111 5,065 5,083 3,812 0 6,415 55000 - Liability Administration Allocation 8,481 10,149 10,294 7,720 0 10,414 55000 - Pension Obligation Bond POB Allocation 25,652 22,769 22,585 16,939 0 21,857 55000 - Unemployment Administration Allocation 19 20 21 16 0 14 55000 - Workers Compensation Administration Allocation 2,668 2,290 2,564 1,923 0 2,691 55000:Allocated Costs 40,931 40,293 40,547 30,410 0 41,391 56000 - Recovered Costs CIP Administration -362,045 -306,690 -299,301 -158,778 0 -316,264 56000:Recovered Cost -362,045 -306,690 -299,301 -158,778 0 -316,264 60000 - Conversion: Capital Improvements 0 0 0 0 0 2,876,641 60000 - Furniture and Fixtures 77,069 72,392 0 0 0 0
60000 - Other Equipment 96,838 0 0 0 0 0
60000 - Playground Area and Equipment 0 861,930 0 895,661 0 0 60000:Capital 173,907 934,323 0 895,661 0 2,876,641
54000 - Desk Phone Expense 51 0 0 0 0 0
54000 - Street Light Utilities 15,447 0 0 315 0 0
54000 - Water 0 0 0 234 0 0
54000:Utilities 15,498 0 0 549 0 0
57000 - Principal Paid 0 0 0 348,861 0 0
57000:Debt Service 0 0 0 348,861 0 0
Total Operating Expenditures 27,151,957 46,314,948 0 22,095,536 24,392,519 2,876,641 15 Fund Fund Description Page # Department
510 Water Operations 1 Water Resources
520 Water Capital Improvement 5 Water Resources
550 Sewer Operations 7 Water Resources
540 Sewer Capital Improvement 10 Water Resources
551 Pomona Choice Energy Authority 11 Water Resources
582 Refuse Operations 13 Various
4/29/2026 1:52 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
44000 - Administrative Program Fee 64,908 52,616 61,428 31,501 61,428 61,428 44000 - Fire Testing Fee 51,249 31,910 30,000 34,189 40,000 42,408 44000 - Plan Check Fee 14,200 13,530 20,000 13,093 13,865 12,500 44000 - Project/Program Revenue 0 0 0 4,388 0 0
44000:Licenses, permits and fees 130,358 98,056 111,428 83,170 115,293 116,336 46000 - Comm/Indust Inspection Fee 93,054 83,046 106,000 71,725 106,000 80,500 46000 - Construction Inspection Fees 12,819 13,525 30,000 11,118 13,172 13,172 46000 - Metered Sales-General 41,716,146 40,328,051 43,935,850 32,023,173 43,935,850 44,814,567 46000 - Reclaimed Water Sales 1,089,477 1,130,499 1,323,416 627,106 1,323,416 1,183,599 46000 - Recycling Revenues 19,499 33,574 20,000 25,272 20,000 24,358 46000 - Reimbursable Services 219,192 203,051 180,000 74,234 180,000 200,748 46000 - Storm Drain Fees 90,577 4,311 0 4,427 4,140 8,280 46000 - Water Service Fees 743,020 794,370 400,000 685,833 768,695 777,706 46000:Charges for Service 43,983,784 42,590,429 45,995,266 33,522,887 46,351,273 47,102,930 47100 - Investment Earnings - F.A. 282,619 262,509 0 155,283 240,000 220,000 47100:Investment Income 282,619 262,509 0 155,283 240,000 220,000 45100 - Operating Connection Fees - Water 912,268 220,380 460,000 600,217 656,897 585,767 45100:Miscellaneous Revenue 912,268 220,380 460,000 600,217 656,897 585,767 47200 - Sale of Capital Assets -206,826 17,380 0 0 0 0
47200:Proceeds from Sale of Asset -206,826 17,380 0 0 0 0 47300 - Contributed Capital 76,959 0 0 0 0 0
47300:Donated Capital Assets 76,959 0 0 0 0 0
45000 - Bad Debt Collected 29,513 37,800 20,000 11,030 20,000 29,104 45000 - Damage to City Property 8,106 0 0 0 0 0
45000 - Insurance Recovery 34,334 7,594 0 20,626 20,626 20,851 45000 - Miscellaneous Revenue 78,622 88,218 120,000 52,532 171,326 73,000 45000 - Project/Program Revenue 602,540 513,269 660,602 347,290 660,602 660,602 45000 - Restitution or Settlement 15,613,292 0 0 11,463,039 11,463,039 0 45000 - EV Charging Station Revenue 0 0 0 0 0 0
45000:Other Revenues 16,366,407 646,880 800,602 11,894,517 12,335,593 783,557 49000 - Transfer From Gas Tax Fd 231,135 231,135 231,135 0 231,135 231,135 49000 - Transfer from Ser BJ ISF 1,031,410 1,031,246 1,031,212 0 1,031,212 1,031,523 49000 - Transfer from Series BE/BF 25,967 16,557 0 8,966 8,966 0 49000 - Transfer From Sewer Fund 67,117 161,605 149,000 0 149,000 125,907 49000 - Transfer From Water Fund 5,252,888 5,478,411 5,471,748 1,480,864 5,461,738 5,470,253 49000:Transfers In 6,608,517 6,918,955 6,883,095 1,489,830 6,882,051 6,858,818 47000 - GASB 31 Adjustment 876,612 1,117,260 0 -799,259 0 0 47000 - Interest 135,307 68,335 810,000 0 810,000 337,881 Fund - FD510 Water - Operations
All Operating Departments
Account
1 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
47000 - Investment Earnings-Pooled Csh 1,306,409 2,184,869 1,983,440 896,028 1,800,000 2,134,100 47000 - Principal 1,121,434 3,158,748 2,416,104 0 2,416,104 2,232,095 47000 - Lease - Cal Spas 0 60,367 0 7,673 7,674 0
47000:Use of Money and Property 3,439,762 6,589,578 5,209,544 104,442 5,033,778 4,704,076 Total Revenue 71,593,850 57,344,167 59,459,935 47,850,347 71,614,885 60,371,484 51000 - Earnings and Benefits... 9,443,493 10,254,767 11,838,656 8,533,202 10,620,168 12,450,864 51000 - Hourly... 46,505 80,616 116,503 61,933 106,031 97,735 51000 - Holiday Non-Sworn 16,964 18,292 12,688 18,415 17,284 16,595 51000 - Other Post Employment Benefits OPEB Expense -2,134,249 845,087 0 0 0 0 51000 - Callback Pay 63,352 96,492 72,384 64,704 72,086 73,654 51000 - All Overtime Non-Sworn... 458,529 567,242 851,740 432,921 867,964 901,908 51000 - Retirement or Termination Payout 171,278 95,556 137,026 123,726 175,719 6,106 51000 - Standby Non-Sworn 247,468 276,267 0 226,201 307,866 320,216 51000 - Sick Leave or Vacation Buyback... 62,603 54,001 68,660 54,149 54,596 57,625 51000:Staffing 9,879,137 12,730,512 13,097,657 9,515,250 12,221,714 13,924,703 52000 - Advertising 627 200 1,500 1,433 1,500 1,500
52000 - Furniture and Fixtures 0 0 0 0 0 0
52000 - Autos and Trucks 0 0 0 0 0 0
52000 - Building and Yard Repairs 26,462 60,722 92,000 55,572 67,460 178,520 52000 - Computer Related Acquisitions 55,277 6,589 30,000 11,767 15,000 30,000 52000 - Construction 0 0 0 0 0 0
52000 - Contingency General 0 0 874,739 0 1,620,000 1,500,000 52000 - Contract City Attorney 18,779 17,584 23,000 18,317 25,500 20,500 52000 - Contract Pavement Repair Service 299,907 34,083 800,000 566,860 800,000 600,000 52000 - Contract Security 269,615 255,549 280,000 197,239 280,000 280,000 52000 - Controllable Contract Services 1,321,284 1,804,896 2,476,620 933,706 2,335,825 2,361,300 52000 - Dues, Subscriptions and Certificates 30,051 28,257 52,500 13,494 52,500 64,303 52000 - Equipment Maintenance and Repair 1,790,538 2,125,922 5,691,445 3,516,418 5,791,855 3,930,870 52000 - Facility and Property Maintenance 2,887 7,921 9,500 150 9,500 9,500 52000 - Janitorial Supplies 5,064 8,505 19,500 6,624 19,500 12,800 52000 - Laboratory Supplies 56,449 26,313 35,000 18,451 35,000 35,000 52000 - Materials & Supplies 159,412 270,846 625,150 289,446 600,150 587,500 52000 - Mileage Reimbursement 1,459 211 2,700 381 2,308 2,200 52000 - Non Capital Furniture and Equipment 22,902 0 0 0 0 0 52000 - Office Supplies 15,257 21,325 29,700 14,699 29,000 31,500 52000 - Other Expense 4,303 6,703 10,300 3,888 10,300 10,500 52000 - Outside Legal Services 2,548 2,798 9,000 1,260 9,000 9,000 52000 - Postage 97,729 105,995 152,989 82,692 125,500 158,800 52000 - Printing and Copying 5,548 10,509 38,590 1,871 38,560 39,600 52000 - Public Relations Information 50,615 70,117 131,500 68,230 131,500 204,500 52000 - Reservoir Repair 8,960 5,036 60,000 0 60,000 60,000 52000 - Safety Supplies 29,138 29,870 24,500 16,393 24,500 37,000 52000 - Safety Training and Equipment 12,210 16,574 18,750 10,274 18,750 22,000 2 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
52000 - Small Tools and Equipment 246,105 267,801 347,270 220,255 311,944 356,200 52000 - Supplies Officers 0 0 0 0 0 0
52000 - Temporary Agency Services 0 21,159 0 0 0 0
52000 - Training and Professional Development 72,004 86,134 110,712 71,948 102,400 104,800 52000 - Vehicle Expense Outside Vendor 11,621 65,017 46,600 13,869 32,600 32,400 52000:Controllable Expenses 4,616,752 5,356,635 11,993,565 6,135,239 12,550,152 10,680,293 53000 - Assessments 1,337,875 1,732,947 1,863,870 1,246,649 1,863,870 2,344,480 53000 - Audit Services 27,537 26,609 31,836 29,638 31,836 34,194 53000 - Building Lease 5,491 0 0 0 0 0
53000 - Data Communications Lines 0 7,018 25,000 9,939 25,000 25,000 53000 - Depreciation Expense - Conversion 3,512,992 3,410,211 3,578,128 0 3,578,128 0 53000 - Dumping Fee 183,430 160,717 220,000 150,127 160,000 160,000 53000 - Easement or Right-of-Way 1,747 0 0 0 0 0
53000 - Fiscal Agent Trustee Fees 2,250 0 0 2,250 0 0
53000 - Hazardous Materials Compliance 4,602 8,998 30,900 0 30,900 35,000 53000 - IT Automation/Software-Maintenance 200,164 354,285 283,684 199,965 283,684 209,738 53000 - Los Angeles County Sanitation District LACSD Purchases 358,230 488,129 532,587 122,144 532,587 559,216 53000 - Loss on Refunding -113,304 -113,304 -113,304 0 -113,304 -113,304 53000 - Meter Testing Maintenance 27,530 33,670 120,000 31,280 120,000 70,000 53000 - Metropolitant Water District MWD Purchases 2,128,612 3,677,097 5,741,565 6,010,744 9,741,565 8,000,000 53000 - New Meter or New Service Installation 163,933 136,755 150,000 53,762 150,000 150,000 53000 - Regulatory Compliance 239,937 261,054 526,653 366,918 526,653 645,837 53000 - Required Contract Services 61,043 55,728 243,060 46,121 331,166 355,546 53000 - Taxes 25,859 26,521 27,810 24,548 27,810 28,000 53000 - Tuition Reimbursement 5,308 9,465 27,265 9,435 26,000 29,500 53000 - Uncollectible Accounts 121,723 71,098 0 18,424 18,424 0 53000 - Uniform Service 56,719 69,489 82,400 60,809 82,400 90,000 53000 - Water Quality Testing Maintenance 342,266 316,390 320,000 174,872 320,000 320,000 53000 - Water Treatment 2,820,505 2,992,736 3,675,000 1,876,291 3,675,000 3,812,000 53000 - Utility Bill Clearing 0 0 0 -429,553 0 0
53000:Required Expenses 11,514,451 13,725,611 17,366,454 10,004,364 21,411,719 16,755,207 55000 - Administrative Service Charge 1,131,308 900,721 931,346 465,673 931,346 960,218 55000 - Claims Expense Liability 7,389 3,757 43,640 32,730 43,640 58,340 55000 - Debt Service Administration Allocation 490 471 0 0 0 3,000 55000 - Fleet Operation 1,111,196 757,981 700,986 526,283 700,986 926,109 55000 - Information Systems Allocation 668,133 777,584 691,919 518,939 691,919 737,398 55000 - Liability Administration Allocation 561,283 681,476 726,982 545,236 726,982 753,143 55000 - Pension Obligation Bond POB Allocation 1,081,394 1,006,067 1,051,067 769,454 1,032,657 1,020,806 55000 - Unemployment Administration Allocation 1,266 1,329 1,512 1,106 1,512 1,007 55000 - Workers Compensation Administration Allocation 176,590 219,339 181,067 135,800 181,067 194,615 55000:Allocated Costs 4,739,049 4,348,726 4,328,519 2,995,221 4,310,109 4,654,636 56000 - Recovered Costs Administrative Service Charge -226,738 0 0 -124,073 0 -279,573 56000:Recovered Cost -226,738 0 0 -124,073 0 -279,573
3 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
60000 - Asset Acquisition Contra Account -991,165 -1,168,028 0 0 0 0 60000 - Autos and Trucks 348,378 851,152 1,650,341 1,747,420 1,577,100 0 60000 - Conversion: Capital Improvements 0 0 0 0 0 4,486,019 60000 - Furniture and Fixtures 642,787 0 334,676 267,648 334,676 0 60000 - Other Equipment 0 0 0 0 0 0
60000 - Pumping Equipment 0 0 0 427 0 0
60000 - Tools or Shop or Garage Equipment 0 0 0 69 0 0
60000:Capital 0 -316,876 1,985,017 2,015,564 1,911,776 4,486,019 54000 - Air Cards 23,845 0 0 0 0 0
54000 - Cellular Phones 21,930 0 0 0 0 0
54000 - Desk Phone Expense 2,530 0 0 0 0 0
54000 - Gas and Electricity 2,513,055 2,785,165 3,450,881 1,796,700 3,450,881 3,804,535 54000 - Telephone Service Expense 17,711 0 0 0 0 0
54000 - Water 5,357 10,428 9,000 5,358 9,000 10,000
54000:Utilities 2,584,429 2,795,593 3,459,881 1,802,058 3,459,881 3,814,535 57000 - Amortization of Premium or Discount -116,735 -116,735 -116,735 0 -116,735 -116,735 57000 - Interest Expense 3,583,864 3,503,133 3,428,142 996,617 3,428,142 3,342,476 57000 - Principal Paid 540,042 561,918 2,729,818 0 2,729,818 2,814,301 57000:Debt Service 4,007,172 3,948,315 6,041,225 996,617 6,041,225 6,040,042 57100 - Loss on Disposal of Assets 53,764 0 0 0 0 0
57100:Other Financing Uses 53,764 0 0 0 0 0
59000 - Transfer to Capital Outlay 0 0 0 43,799 43,799 0 59000 - Transfer to CIP Project Fund 123,773 52,259 1,000,000 247,741 247,741 0 59000 - Transfer to General Fund 1,850,692 1,866,776 1,979,470 989,735 1,979,470 1,995,889 59000 - Transfer to Series AY 42,707 1,081 0 226 226 0
59000 - Transfer to Series BC 600,000 600,000 600,000 0 600,000 600,000 59000 - Transfer to Series BE/BF 5,096,283 5,101,334 5,126,748 1,480,864 5,126,748 5,125,253 59000 - Transfer to Storm Water Compliance 156,605 377,077 345,000 0 345,000 345,000 59000 - Transfer to Water Capital Improvement Project 15,393,322 851,259 6,050,000 210,690 210,690 0 59000:Transfer Out 23,263,382 8,849,786 15,101,218 2,973,055 8,553,674 8,066,142 Total Operating Expenditures 61,012,789 54,035,131 73,373,536 36,313,295 70,460,250 68,142,004 4 4/29/2026 1:57 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
43000 - Grant - Other 0 0 1,600,000 0 0 0
43000:Intergovernmental 0 0 1,600,000 0 0 0
47100 - Investment Earnings - F.A. 25,967 16,557 0 8,966 13,700 13,500 47100:Investment Income 25,967 16,557 0 8,966 13,700 13,500 49000 - Transfer From General Fund 0 50,000 0 0 0 0
49000 - Transfer from Series BE/BF 171,010 11,673 0 0 0 0 49000 - Transfer From Sewer Fund 1,000,000 517,204 575,000 2,415 2,415 0 49000 - Transfer From Water Fund 15,436,029 852,340 6,050,000 210,916 210,916 0 49000:Transfers In 16,607,038 1,431,217 6,625,000 213,331 213,331 0 47000 - Rentals - Property 0 8,800 0 800 0 0
47000:Use of Money and Property 0 8,800 0 800 0 0
Total Revenue 16,633,005 1,456,574 8,225,000 223,098 227,031 13,500 51000 - Earnings and Benefits... 26,231 21,997 0 46,336 0 0 51000 - Personnel CIP Contra Account -23,400 -21,997 0 -26,642 0 0 51000:Staffing 2,830 0 0 19,694 0 0
52000 - Building Permits 450 386 0 0 0 0
52000 - Capital Improvement Project Administrative Allocation 124,009 12,629 0 2,202 0 0 52000 - Computer Related Acquisitions 101,813 2,854 0 0 0 0 52000 - Construction 15,647,344 844,011 0 0 0 0
52000 - Construction No Retainer 13,754 0 0 0 0 0
52000 - Controllable Contract Services 572,485 426,732 0 120,273 0 0 52000 - Inspections 65,550 0 0 0 0 0
52000 - Materials & Supplies 719 33,179 0 13,255 0 0
52000 - Non Capital Furniture and Equipment 9,442 0 0 0 0 0 52000 - Operating Capital Iimprovemnet Project CIP Contra Account -15,396,218 -1,051,144 0 -96,607 0 0 52000 - Postage 48 0 0 0 0 0
52000 - Small Tools and Equipment 1,106 0 0 0 0 0
52000:Controllable Expenses 1,140,501 268,648 0 39,123 0 0 53000 - Easement or Right-of-Way 34,813 35,857 0 0 0 0
53000 - Hazardous Materials Compliance 0 588 0 0 0 0
53000 - Regulatory Compliance 152 5,709 0 382 0 0
53000 - Required Contract Services 1,800 0 0 0 0 0
53000:Required Expenses 36,765 42,154 0 382 0 0
60000 - Conversion: Capital Improvements 0 0 0 0 0 0
60000 - Furniture and Fixtures 0 0 0 53,991 0 0
60000:Capital 0 0 0 53,991 0 0
54000 - Gas and Electricity 5,288 6,075 0 0 0 0
54000 - Water 2,036 0 0 0 0 0
Fund - FD520 Water - Capital Improvement Projects
All Operating Departments
Account
5 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
54000:Utilities 7,324 6,075 0 0 0 0
59000 - Transfer to CIP Project Fund 0 29,955 0 0 0 0
59000 - Transfer to Series AY 48,392 11,673 0 0 0 0
59000 - Transfer to Series BE/BF 25,967 16,557 0 8,966 8,966 0 59000 - Transfer to Water Capital Improvement Project 122,618 0 0 0 0 0 59000:Transfer Out 196,976 58,185 0 8,966 8,966 0
Total Operating Expenditures 1,384,396 375,061 0 122,156 8,966 0 6 4/30/2026 1:12 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
46000 - Sewer Maintenance 7,359,813 6,717,021 7,320,405 5,593,240 7,320,405 7,320,405 46000:Charges for Service 7,359,813 6,717,021 7,320,405 5,593,240 7,320,405 7,320,405 47100 - Investment Earnings - F.A. 116,902 108,286 0 53,852 99,000 92,000 47100:Investment Income 116,902 108,286 0 53,852 99,000 92,000 45100 - Operating Connection Fees - Water 308,087 64,781 200,000 305,928 305,928 220,026 45100:Miscellaneous Revenue 308,087 64,781 200,000 305,928 305,928 220,026 47200 - Sale of Capital Assets 25,388 768 0 0 0 0
47200:Proceeds from Sale of Asset 25,388 768 0 0 0 0
45000 - Bad Debt Collected 2,642 2,922 900 171 900 0
45000 - Miscellaneous Revenue 32,665 30,620 0 16,691 16,691 0 45000:Other Revenues 35,307 33,542 900 16,862 17,591 0
49000 - Transfer from BB/BD 519 462 0 180 180 0
49000 - Transfer from Ser BJ ISF 114,973 114,955 114,951 0 114,951 114,986 49000 - Transfer From Sewer Fund 723,586 732,697 717,883 479,256 717,883 719,245 49000:Transfers In 839,078 848,114 832,834 479,436 833,014 834,231 47000 - GASB 31 Adjustment 314,717 348,387 0 -241,470 0 0 47000 - Investment Earnings-Pooled Csh 596,799 727,484 693,147 261,138 550,000 672,000 47000:Use of Money and Property 911,516 1,075,870 693,147 19,668 550,000 672,000 Total Revenue 9,596,090 8,848,381 9,047,286 6,468,987 9,125,938 9,138,662 51000 - Earnings and Benefits... 1,402,215 1,562,953 2,094,622 1,466,893 2,282,422 2,436,476 51000 - Hourly... 0 0 0 265 0 0
51000 - Holiday Non-Sworn 55 0 0 60 0 0
51000 - Other Post Employment Benefits OPEB Expense -655,189 901,195 0 0 0 0 51000 - Callback Pay 2,992 3,629 4,400 3,539 4,400 4,620 51000 - All Overtime Non-Sworn... 60,034 71,588 132,880 77,156 132,880 139,484 51000 - Retirement or Termination Payout 24,477 3,709 0 9,978 0 0 51000 - Standby Non-Sworn 72,178 91,341 0 87,325 102,763 107,901 51000 - Sick Leave or Vacation Buyback... 5,853 5,219 6,500 6,471 6,472 6,796 51000:Staffing 1,074,184 2,745,404 2,238,402 1,651,688 2,528,937 2,695,277 52000 - Advertising 0 0 1,500 0 500 1,500
52000 - Building and Yard Repairs 0 9,904 15,000 9,081 15,000 15,000 52000 - Computer Related Acquisitions 1,391 0 10,000 0 10,000 10,000 52000 - Contingency General 0 0 247,965 0 300,000 300,000 52000 - Contract City Attorney 97 0 1,000 661 1,000 1,000 52000 - Contract Security 97,821 109,521 132,000 84,531 132,000 132,000 52000 - Controllable Contract Services 122,068 334,783 769,498 260,219 569,498 698,997 52000 - Dues, Subscriptions and Certificates 2,466 3,090 4,000 2,429 4,000 4,200 52000 - Equipment Maintenance and Repair 0 953 1,000 719 1,000 1,000 Fund - FD550 Sewer Operations
All Operating Departments
Account
7 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
52000 - Facility and Property Maintenance 104,117 31,803 17,002 14,391 17,002 18,000 52000 - Materials & Supplies 112,258 26,171 30,000 20,908 30,000 25,000 52000 - Mileage Reimbursement 916 0 1,000 299 1,000 1,000 52000 - Office Supplies 594 457 1,000 403 1,000 1,000
52000 - Printing and Copying 431 4,112 5,000 42 5,000 5,000 52000 - Public Relations Information 1,474 0 8,000 2,338 8,000 5,000 52000 - Safety Supplies 10,579 8,677 12,700 3,759 12,700 12,500 52000 - Safety Training and Equipment 1,221 1,473 2,250 1,986 2,250 2,500 52000 - Services by Other Deptartments 226,738 0 514,210 124,073 0 279,573 52000 - Small Tools and Equipment 49,557 41,971 80,300 54,384 80,300 90,000 52000 - Temporary Agency Services 0 7,768 0 0 0 0
52000 - Training and Professional Development 15,167 14,569 21,000 10,203 21,000 22,975 52000 - Vehicle Expense Outside Vendor 31,897 65,020 40,700 5,740 40,700 55,000 52000:Controllable Expenses 778,793 660,272 1,915,125 596,165 1,251,950 1,681,245 53000 - Audit Services 9,415 9,264 10,868 10,339 10,868 11,928 53000 - Depreciation Expense - Conversion 596,415 596,415 596,415 0 596,415 0 53000 - Dumping Fee 2,602 7,637 4,000 1,996 4,000 6,000 53000 - Easement or Right-of-Way 0 0 2,733 0 0 0
53000 - Fiscal Agent Trustee Fees 4,500 3,500 0 1,000 0 0 53000 - Hazardous Materials Compliance 27,391 19,846 35,000 1,421 35,000 35,000 53000 - IT Automation/Software-Maintenance 19,105 18,509 82,039 21,954 82,039 70,280 53000 - New Meter or New Service Installation -7,408 136,755 150,000 53,762 150,000 150,000 53000 - Regulatory Compliance 20,205 21,460 24,210 21,885 24,210 24,210 53000 - Required Contract Services 80,308 108,402 161,461 103,030 161,461 174,500 53000 - Tuition Reimbursement 100 3,500 4,000 3,500 4,000 4,000 53000 - Uncollectible Accounts 25,855 13,493 0 4,823 0 0 53000 - Uniform Service 8,204 12,428 12,400 7,500 12,400 17,680 53000:Required Expenses 786,692 951,209 1,083,126 231,210 1,080,393 493,598 55000 - Administrative Service Charge 176,897 263,717 272,683 136,342 272,683 281,136 55000 - Claims Expense Liability 11,597 33,374 37,646 28,234 37,646 52,569 55000 - Debt Service Administration Allocation 681 655 0 0 0 4,500 55000 - Fleet Operation 321,155 219,582 255,964 191,973 255,964 411,287 55000 - Information Systems Allocation 289,558 302,485 311,717 233,788 311,717 330,417 55000 - Liability Administration Allocation 87,726 117,322 118,585 88,939 118,585 133,300 55000 - Pension Obligation Bond POB Allocation 173,573 176,724 182,785 137,089 182,785 197,577 55000 - Unemployment Administration Allocation 198 228 247 185 247 178 55000 - Workers Compensation Administration Allocation 27,600 26,478 29,535 22,151 29,535 34,445 55000:Allocated Costs 1,088,985 1,140,565 1,209,162 838,700 1,209,162 1,445,409 60000 - Asset Acquisition Contra Account 0 -1,063,155 0 0 0 0 60000 - Autos and Trucks 0 1,063,155 0 0 0 0
60000 - Conversion: Capital Improvements 0 0 0 0 0 1,625,000 60000 - Easement or Right-of-Way 0 0 0 2,733 2,733 0
60000 - Furniture and Fixtures 0 0 174,112 49,319 174,112 0 8 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
60000 - Other Equipment 0 0 0 102,843 0 0
60000 - Machinery and Equipment 0 0 0 13,615 0 0
60000:Capital 0 0 174,112 168,510 176,845 1,625,000
54000 - Air Cards 3,771 0 0 0 0 0
54000 - Cellular Phones 3,083 0 0 0 0 0
54000 - Desk Phone Expense 101 0 0 0 0 0
54000 - Gas and Electricity 10,233 18,676 11,550 15,724 14,384 11,550 54000 - Telephone Service Expense 88 0 0 0 0 0
54000 - Water 1,264 2,607 2,500 1,339 2,500 2,500
54000:Utilities 18,539 21,283 14,050 17,063 16,884 14,050 57000 - Amortization of Premium or Discount 32,715 32,715 33,948 0 33,948 33,948 57000 - Interest Expense 881,365 861,172 841,262 334,910 841,212 819,212 57000 - Principal Paid 680,200 702,638 720,191 655,000 720,191 742,363 57000:Debt Service 1,594,280 1,596,525 1,595,401 989,910 1,595,351 1,595,523 59000 - Transfer to Capital Outlay 0 0 0 43,798 43,798 0 59000 - Transfer to CIP Project Fund 128,212 85,377 0 15,702 15,702 0 59000 - Transfer to Series BA 27,055 56,930 1,750,000 7,164 7,164 0 59000 - Transfer to Series BC 417,000 417,000 417,000 0 417,000 417,000 59000 - Transfer to Series BH 715,451 725,503 717,883 475,156 1,193,039 719,245 59000 - Transfer to Sewer Construction Fund 379 16,740 0 6,624 6,624 0 59000 - Transfer to Storm Water Compliance 67,117 161,605 149,000 0 149,000 125,907 59000 - Transfer to Water Capital Improvement Project 1,000,000 517,204 575,000 2,415 2,415 0 59000:Transfer Out 2,355,215 1,980,359 3,608,883 550,859 1,834,742 1,262,152 Total Operating Expenditures 7,016,486 8,392,979 11,838,261 4,389,106 9,694,264 10,812,254 9 4/29/2026 2:00 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
47100 - Investment Earnings - F.A. 8,653 7,656 0 4,281 6,860 6,560 47100:Investment Income 8,653 7,656 0 4,281 6,860 6,560 49000 - Transfer from BB/BD 0 0 10,459 3,231 3,231 0
49000 - Transfer from BH 0 0 118,863 0 0 0
49000 - Transfer from RDA Series AD 0 0 0 114 114 0
49000 - Transfer from Series AH 0 0 0 124 124 0
49000 - Transfer from Series BC 4,103 6,130 41,460 0 0 0 49000 - Transfer From Sewer Fund 27,434 73,670 1,750,000 13,789 13,788 0 49000:Transfers In 31,538 79,800 1,920,782 17,257 17,257 0 Total Revenue 40,191 87,455 1,920,782 21,537 24,117 6,560 51000 - Earnings and Benefits... 5,440 14,973 0 13,691 0 0 51000 - Personnel CIP Contra Account -2,699 -31,031 0 -10,613 0 0 51000:Staffing 2,741 -16,059 0 3,077 0 0
52000 - Capital Improvement Project Administrative Allocation 886 314 0 92 0 0 52000 - Controllable Contract Services 25,212 64,513 0 6,670 0 0 52000 - Operating Capital Iimprovemnet Project CIP Contra Account-1,152,097 -241,225 0 -330,674 0 0 52000:Controllable Expenses -1,125,999 -176,398 0 -323,912 0 0 59000 - Transfer to Series BB/BD 8,135 7,194 0 4,101 4,101 0 59000 - Transfer to Sewer Construction Fund 0 0 129,322 3,231 3,231 0 59000 - Transfer to Sewer Fund 519 462 0 180 180 0
59000:Transfer Out 8,653 7,656 129,322 7,511 7,512 0
Total Operating Expenditures -1,114,605 -184,801 129,322 -313,323 7,512 0 Fund - FD540 Sewer - Capital Improvement Program Improvement All Operating Departments
Account
10 4/29/2026 2:02 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
46000 - Choice 100 Agriculture / Street 54 54 0 25 0 0
46000 - Choice 100 Commercial 885 956 0 537 0 0
46000 - Choice 100 Residential 1,274 1,344 0 755 0 0
46000 - Demand Commercial 4,499,312 4,670,219 0 3,157,431 0 0 46000 - General Commercial 18,514,706 19,695,045 0 10,781,471 0 0 46000 - General Other 1,333,288 1,277,748 0 598,624 0 0 46000 - General Residential 32,887,565 35,537,001 0 18,754,082 0 0 46000 - Metered Sales-General 0 0 62,003,281 0 62,003,281 50,929,730 46000 - Demand Other 0 64 0 0 0 0
46000:Charges for Service 57,237,085 61,182,431 62,003,281 33,292,926 62,003,281 50,929,730 45000 - Bad Debt Collected 0 4,298 0 9,267 0 0
45000 - Miscellaneous Revenue 7,428 15,120 0 20,925 0 0 45000:Other Revenues 7,428 19,418 0 30,192 0 0
47000 - Interest 193,539 911,714 0 578,762 900,000 900,000 47000 - Investment Earnings-Pooled Csh 16,480 10,954 0 12,744 25,000 30,800 47000:Use of Money and Property 210,019 922,667 0 591,506 925,000 930,800 Total Revenue 57,454,532 62,124,516 62,003,281 33,914,624 62,928,281 51,860,530 51000 - Earnings and Benefits... 215,266 227,102 362,891 261,220 313,154 378,448 51000 - Hourly... 0 0 0 900 0 0
51000 - Other Post Employment Benefits OPEB Expense 279,904 -85,401 0 0 0 0 51000 - Callback Pay 32 71 125 59 125 131
51000 - All Overtime Non-Sworn... 5 79 500 363 300 315
51000 - Retirement or Termination Payout 9,923 13 0 14,898 7,007 0 51000 - Standby Non-Sworn 64 112 0 0 218 226
51000 - Sick Leave or Vacation Buyback... 6,654 4,280 7,000 8,218 8,218 8,629 51000:Staffing 540,271 187,199 370,516 285,658 329,022 387,749 52000 - Adjustment for Bad Debt Expense 5,883,303 2,104,107 928,927 1,144,015 1,144,015 1,018,595 52000 - Advertising 0 1,100 1,200 0 1,200 1,200
52000 - Computer Related Acquisitions 1,080 0 0 0 0 0
52000 - Contract City Attorney 0 0 1,500 0 1,500 1,500
52000 - Controllable Contract Services 1,329,505 1,480,013 1,478,735 837,533 1,478,735 1,757,472 52000 - Materials & Supplies 0 0 13,638 13,638 0 0
52000 - Mileage Reimbursement 189 0 300 303 303 300
52000 - Other Expense 0 197,758 0 0 0 7,498
52000 - Postage 44 0 0 0 0 0
52000 - Printing and Copying 33,096 4,943 44,500 17,912 45,000 50,000 52000 - Public Relations Information 1,474 0 1,000 188 1,000 1,000 52000 - Small Tools and Equipment 4,800 0 25,000 24,032 25,000 0 Fund - FD551 Pomona Choice Energy Authority
All Operating Departments
Account
11 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
52000 - Temporary Agency Services 0 4,551 0 0 0 0
52000 - Training and Professional Development 0 3,761 5,200 1,253 3,500 6,000 52000:Controllable Expenses 7,253,491 3,796,233 2,500,000 2,038,875 2,700,253 2,843,565 53000 - Easement or Right-of-Way 0 1,023 2,770 0 2,770 2,770 53000 - IT Automation/Software-Maintenance 3,311 3,277 3,927 3,998 3,998 4,172 53000 - Net Energy Metering NEM Expense Commerical 114,465 3,997 752,292 -295,530 752,292 524,087 53000 - Net Energy Metering NEM Expense Other 3,932 -1,061 45,500 -13,663 45,500 900,750 53000 - Net Energy Metering NEM Expense Residential -65,317 -110,449 1,367,185 -426,890 1,367,185 27,336 53000 - Power Procurement 40,457,486 50,143,353 55,019,126 19,675,935 55,949,092 45,034,840 53000 - Required Contract Services 0 1,545,896 2,544,000 2,625,924 2,544,000 0 53000:Required Expenses 40,513,876 51,586,036 59,734,800 21,569,774 60,664,837 46,493,955 55000 - Administrative Service Charge 0 131,856 554,427 277,214 554,427 140,566 55000 - Information Systems Allocation 3,697 4,871 6,290 4,717 6,290 9,809 55000 - Liability Administration Allocation 8,549 10,961 15,153 11,365 15,153 18,245 55000 - Pension Obligation Bond POB Allocation 24,349 23,571 32,896 24,672 32,896 33,818 55000 - Unemployment Administration Allocation 19 21 32 24 32 24 55000 - Workers Compensation Administration Allocation 2,690 2,474 3,774 2,831 3,774 4,715 55000:Allocated Costs 39,304 173,754 612,572 320,822 612,572 207,177 54000 - Desk Phone Expense 51 0 0 0 0 0
54000 - Gas and Electricity 0 0 1,039 1,278 0 0
54000:Utilities 51 0 1,039 1,278 0 0
57000 - Interest Expense 135,307 68,335 810,000 0 810,000 0 57000 - Principal Paid 1,121,434 3,158,748 2,416,104 0 0 0 57000:Debt Service 1,256,741 3,227,083 3,226,104 0 810,000 0 Total Operating Expenditures 48,482,300 55,811,556 66,445,031 24,216,407 65,116,684 49,932,446 12 4/29/2026 2:03 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
46000 - Refuse Charges 255,555 202 0 0 0 0
46000 - Refuse Container Rental Fees 6,667 0 0 0 0 0
46000 - Vehicle/Container Repl Fee 7,982 8 0 0 0 0
46000:Charges for Service 270,204 210 0 0 0 0
47200 - Sale of Land/Property 12,223 0 0 0 0 0
47200:Proceeds from Sale of Asset 12,223 0 0 0 0 0
45000 - Bad Debt Collected 4,976 1,367 0 0 0 0
45000 - Insurance Recovery 703 0 0 0 0 0
45000:Other Revenues 5,679 1,367 0 0 0 0
47000 - GASB 31 Adjustment 128,098 48,892 0 0 0 0
47000 - Investment Earnings-Pooled Csh -37,883 0 0 0 0 0 47000:Use of Money and Property 90,215 48,892 0 0 0 0
Total Revenue 378,321 50,469 0 0 0 0
51000 - Earnings and Benefits... 23,515 0 0 0 0 0
51000 - Hourly... 24,254 0 0 0 0 0
51000 - Holiday Non-Sworn 359 0 0 0 0 0
51000 - Other Post Employment Benefits OPEB Expense 0 0 0 0 0 0 51000 - All Overtime Non-Sworn... 560 0 0 0 0 0
51000 - Retirement or Termination Payout 14,068 0 0 0 0 0 51000:Staffing -83,107 0 0 0 0 0
52000 - Controllable Contract Services 0 0 0 0 0 0
52000 - Temporary Agency Services 70,608 0 0 0 0 0
52000:Controllable Expenses 70,608 0 0 0 0 0
53000 - Regulatory Compliance 0 0 0 0 0 0
53000 - Uncollectible Accounts 54,585 12,023 0 0 0 0
53000:Required Expenses 54,585 12,023 0 0 0 0
54000 - Cellular Phones 445 0 0 0 0 0
54000 - Desk Phone Expense 152 0 0 0 0 0
54000:Utilities 597 0 0 0 0 0
57100 - Loss on Disposal of Assets 23,062 0 0 0 0 0
57100:Other Financing Uses 23,062 0 0 0 0 0
59000 - Transfer to Refuse Admin Fund 0 0 2,050,000 0 2,050,000 0 59000 - Transfer to Capital Outlay 820,053 460,311 0 35,695 35,695 0 59000:Transfer Out 820,053 460,311 2,050,000 35,695 2,085,695 0 Total Operating Expenditures 885,798 472,333 2,050,000 35,695 2,085,695 0 Fund - FD582 Refuse - Operations
All Operating Departments
Account
13 Fund Fund Description Page # Department
660 Self Insurance 1 Human Resources
669 Equipment Maintenance 3 Public Works
675 Information Technology 5 Information Technology
676 Printing/Mail Services 7 Finance
678 Pension Obligation Bond 8 Finance
4/29/2026 2:07 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
46000 - In-Lieu Premium 5,805,804 6,084,078 0 5,053,150 30,000 3,800,000 46000:Charges for Service 5,805,804 6,084,078 0 5,053,150 30,000 3,800,000 45000 - Insurance Recovery 1,678,224 2,935,127 0 4,222,410 5,500 0 45000:Other Revenues 1,678,224 2,935,127 0 4,222,410 5,500 0 49000 - Transfer from Ser BJ ISF 60,835 60,826 60,824 0 60,824 60,842 49000:Transfers In 60,835 60,826 60,824 0 60,824 60,842 47000 - GASB 31 Adjustment 173,454 159,931 0 -95,076 0 0 47000 - Investment Earnings-Pooled Csh 617,905 729,336 658,825 261,109 621,000 755,800 47000:Use of Money and Property 791,359 889,268 658,825 166,033 621,000 755,800 Total Revenue 8,336,222 9,969,298 719,649 9,441,593 717,324 4,616,642 51000 - Earnings and Benefits... 471,697 496,650 756,535 476,591 744,804 810,127 51000 - Hourly... 13,240 11,667 0 4,509 14,300 26,000
51000 - Other Post Employment Benefits OPEB Expense -358,276 113,995 0 0 0 0 51000 - All Overtime Non-Sworn... 1,516 2,166 2,250 20 2,250 750 51000 - Retirement or Termination Payout 122,933 86 0 910 520 0 51000 - Sick Leave or Vacation Buyback... 0 5,406 5,464 8,761 6,489 9,375 51000:Staffing 409,129 671,492 764,249 490,792 768,363 846,252 52000 - Computer Related Acquisitions 8,988 0 0 0 0 0
52000 - Contract Third Party Administrator 429,736 461,326 455,534 318,002 490,534 540,342 52000 - Controllable Contract Services 1,400 700 3,200 1,050 2,500 1,400 52000 - Dues, Subscriptions and Certificates 1,490 5,499 2,000 590 2,000 2,000 52000 - Employee Assistance Program 25,417 27,927 32,000 18,996 32,000 32,000 52000 - Equipment Maintenance and Repair 227 806 1,000 0 0 1,000 52000 - Mileage Reimbursement 102 515 1,750 101 1,750 1,500 52000 - Office of Emmergency Services OES 33,510 18,751 30,000 15,712 30,000 30,000 52000 - Office Supplies 3,810 2,688 6,500 461 6,500 6,500 52000 - Postage 41 61 200 42 200 200
52000 - Printing and Copying 0 28 200 0 200 200
52000 - Safety Training and Equipment 9,322 12,858 18,000 4,334 18,000 18,000 52000 - Small Tools and Equipment 7,128 1,512 2,550 -33 2,550 2,550 52000 - Training and Professional Development 8,543 12,687 16,000 4,566 16,000 16,000 52000:Controllable Expenses 529,713 545,358 568,934 363,820 602,234 651,692 53000 - Claims Expense 7,243,111 12,596,881 3,000,000 4,861,250 100,000 3,800,000 53000 - Depreciation Expense - Conversion 609 609 609 0 0 0 53000 - Incurrred but not Reported IBNR Expense -1,186,261 0 0 0 0 0 53000 - Insurance Premiums 3,999,746 4,249,776 5,255,347 5,156,796 5,190,347 5,612,000 53000 - Self Insurance Fees 104,729 91,382 111,576 111,576 111,576 120,000 53000:Required Expenses 10,161,934 16,938,649 8,367,532 10,129,621 5,401,923 9,532,000 Fund - FD660 Self-Insurance
All Operating Departments
Account
1 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
55000 - Pension Obligation Bond POB Allocation 65,692 54,460 66,179 49,634 66,179 64,422 55000:Allocated Costs 65,692 54,460 66,179 49,634 66,179 64,422 56000 - Recovered Costs -5,544,184 -6,900,531 -6,766,889 -5,075,154 -6,766,889 -7,294,366 56000:Recovered Cost -5,544,184 -6,900,531 -6,766,889 -5,075,154 -6,766,889 -7,294,366 54000 - Cellular Phones 996 0 0 0 0 0
54000 - Desk Phone Expense 202 0 0 0 0 0
54000:Utilities 1,198 0 0 0 0 0
57000 - Amortization of Premium or Discount -326 -326 -326 0 -326 -326 57000 - Interest Expense 28,982 27,682 26,330 0 26,330 25,199 57000 - Principal Paid 31,853 33,143 34,494 0 34,494 35,643 57000:Debt Service 60,509 60,500 60,498 0 60,498 60,516 Total Operating Expenditures 5,652,138 11,336,784 3,060,503 5,958,713 132,308 3,860,516 2 4/30/2026 1:07 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
46000 - Recycling Revenues 431 599 0 854 150 0
46000 - Sale of service 4,033,718 4,325,870 4,179,633 3,140,170 4,179,633 4,825,783 46000 - Sale of Svc-Int 89,448 0 89,079 0 89,000 0
46000:Charges for Service 4,123,597 4,326,469 4,268,712 3,141,024 4,268,783 4,825,783 47200 - Sale of Capital Assets 0 1,900 0 0 0 0
47200:Proceeds from Sale of Asset 0 1,900 0 0 0 0
45000 - All Other Revenues 0 0 0 298 298 0
45000 - Miscellaneous Revenue 1,638 1,402 0 82 750 0
45000:Other Revenues 1,638 1,402 0 380 1,048 0
49000 - Transfer From Other Funds 0 255,744 0 0 0 0
49000 - Transfer from Ser BJ ISF 192,552 192,522 192,515 0 192,515 192,573 49000:Transfers In 192,552 448,266 192,515 0 192,515 192,573 Total Revenue 4,317,787 4,778,036 4,461,227 3,141,403 4,462,346 5,018,356 51000 - Earnings and Benefits... 1,378,493 1,439,177 1,674,197 1,305,820 1,554,205 1,933,839 51000 - Hourly... 37,439 33,898 47,152 28,270 43,472 48,070 51000 - Holiday Non-Sworn 7,231 4,721 8,000 2,883 6,000 6,000 51000 - Other Post Employment Benefits OPEB Expense -836,739 286,146 0 0 0 0 51000 - All Overtime Non-Sworn... 42,006 44,432 40,000 26,591 40,000 40,000 51000 - Retirement or Termination Payout 9,223 536 6,000 0 0 0 51000 - Sick Leave or Vacation Buyback... 10,550 10,971 11,411 11,410 11,411 11,982 51000 - Earnings-General Service 0 33,437 0 0 0 0
51000 - Proposed Reduction 0 0 0 0 0 -134,928
51000:Staffing 891,972 1,913,433 1,786,760 1,374,974 1,655,088 1,904,963 52000 - Advertising 0 0 70 0 70 70
52000 - Building and Yard Repairs 6,721 8,676 20,000 2,475 20,000 20,000 52000 - Building and Yard Supplies 4,827 167 4,000 2,575 4,000 4,000 52000 - Computer Related Acquisitions 248 0 0 0 0 0
52000 - Dues, Subscriptions and Certificates 275 275 275 275 275 275 52000 - Equipment Maintenance and Repair 510,813 592,111 622,490 307,182 622,550 656,550 52000 - Facility and Property Maintenance 3,791 4,427 6,060 1,713 6,060 6,060 52000 - Materials & Supplies 5,993 7,340 8,400 5,409 8,400 8,400 52000 - Office Supplies 1,989 1,997 2,100 1,364 2,100 2,100 52000 - Postage 2 20 50 0 200 200
52000 - Printing and Copying 152 111 580 470 480 480
52000 - Safety Supplies 1,255 1,194 3,000 674 3,000 3,000 52000 - Safety Training and Equipment 2,684 2,229 3,900 1,993 4,000 4,000 52000 - Small Tools and Equipment 50,869 22,961 8,000 2,264 8,000 8,000 52000 - Tires, Tubes and Service 140,811 117,481 170,000 58,406 170,000 170,000 Fund - FD669 Equipment Maintenance
All Operating Departments
Account
3 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
52000 - Training and Professional Development 2,300 2,800 4,960 0 5,000 5,000 52000:Controllable Expenses 732,730 761,790 853,885 384,799 854,135 888,135 53000 - Depreciation Expense - Conversion 16,242 34,936 16,242 0 16,242 0 53000 - Fuel Expense 960,199 974,804 1,098,000 578,300 1,098,000 1,372,000 53000 - Hazardous Materials Compliance 9,329 13,691 15,400 8,425 15,400 15,400 53000 - IT Automation/Software-Maintenance 45,641 6,971 121,552 85,121 121,362 31,800 53000 - Regulatory Compliance 18,304 24,706 30,550 12,609 30,550 30,550 53000 - Uniform Service 11,744 10,579 13,060 8,025 13,060 13,060 53000:Required Expenses 1,061,459 1,065,687 1,294,804 692,480 1,294,614 1,462,810 55000 - Administrative Service Charge 304,093 258,122 266,898 133,449 266,898 275,172 55000 - Pension Obligation Bond POB Allocation 169,201 159,055 156,976 117,732 156,976 153,775 55000:Allocated Costs 473,294 417,177 423,874 251,181 423,874 428,947 54000 - Cellular Phones 1,823 0 0 0 0 0
54000 - Desk Phone Expense 304 0 0 0 0 0
54000 - Telephone Service Expense 542 0 0 0 0 0
54000:Utilities 2,669 0 0 0 0 0
57000 - Amortization of Premium or Discount -1,032 -1,032 -1,032 0 -1,032 -1,032 57000 - Interest Expense 91,733 87,618 83,337 0 83,337 79,757 57000 - Principal Paid 100,820 104,903 109,179 0 109,179 112,816 57000:Debt Service 191,520 191,489 191,484 0 191,484 191,541 Total Operating Expenditures 3,252,825 4,244,673 4,550,807 2,703,433 4,419,195 4,876,396 4 4/30/2026 3:14 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
49000 - Transfer from Ser BJ ISF 128,926 128,906 128,902 0 128,902 128,940 49000:Transfers In 128,926 128,906 128,902 0 128,902 128,940 Total Revenue 128,926 128,906 128,902 0 128,902 128,940 51000 - Earnings and Benefits... 1,203,940 1,400,562 1,437,891 1,143,938 1,437,891 1,884,933 51000 - Other Post Employment Benefits OPEB Expense 298,608 -42,698 0 0 0 0 51000 - Callback Pay 34 0 0 0 0 0
51000 - All Overtime Non-Sworn... 9,453 7,773 48,000 4,308 48,000 48,000 51000 - Retirement or Termination Payout 1,624 40,618 0 0 0 0 51000 - Standby Non-Sworn 36,468 39,853 0 31,770 0 0
51000 - Sick Leave or Vacation Buyback... 7,350 3,173 17,106 16,570 16,570 17,500 51000 - Proposed Reduction 0 0 0 0 0 -187,176
51000:Staffing 1,932,150 1,535,579 1,502,997 1,196,586 1,502,461 1,763,257 52000 - Computer Related Acquisitions 197,658 143,427 274,000 43,480 274,000 64,000 52000 - Construction 0 0 0 0 0 0
52000 - Construction No Retainer 0 0 0 0 0 0
52000 - Controllable Contract Services 6,397 8,325 12,000 3,399 12,000 7,000 52000 - Dues, Subscriptions and Certificates 4,438 4,529 4,500 4,052 4,500 4,500 52000 - Equipment Maintenance and Repair 504 0 0 0 0 0
52000 - Mileage Reimbursement 98 63 120 33 120 120
52000 - Office Supplies 792 1,585 1,200 989 1,600 1,600 52000 - Postage 1 2 50 14 50 50
52000 - Printing and Copying 0 155 900 346 900 900
52000 - Small Tools and Equipment 370 0 0 0 0 0
52000 - Training and Professional Development 0 1,380 0 0 0 0 52000:Controllable Expenses 210,258 159,466 292,770 52,314 293,170 78,170 53000 - Data Communications Lines 27,216 32,587 39,000 29,046 35,000 37,000 53000 - Depreciation Expense - Conversion 39,999 39,999 40,000 0 40,000 0 53000 - IT Automation/Software-Maintenance 540,494 647,181 836,300 730,061 836,300 1,217,165 53000 - Required Contract Services 546,645 737,880 774,774 581,081 774,774 949,515 53000:Required Expenses 1,154,353 1,457,646 1,690,074 1,377,108 1,686,074 2,203,680 55000 - Administrative Service Charge 0 108,173 111,851 55,926 111,851 115,318 55000 - Pension Obligation Bond POB Allocation 110,933 150,636 155,509 116,632 155,509 149,888 55000:Allocated Costs 110,933 258,809 267,360 172,557 267,360 265,206 56000 - Recovered Costs Technology Services -3,172,560 -4,485,646 -4,263,201 -3,197,397 -4,263,201 -5,006,114 56000:Recovered Cost -3,172,560 -4,485,646 -4,263,201 -3,197,397 -4,263,201 -5,006,114 60000 - Asset Acquisition Contra Account -37,442 -225,454 0 0 0 0 60000 - Automation Acquisitions 0 225,454 0 0 0 0
60000 - Furniture and Fixtures 37,442 0 0 0 0 0
Fund - FD675 Information Technology
All Operating Departments
Account
5 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
54000 - Air Cards 2,248 0 0 0 0 0
54000 - Cellular Phones 4,098 292,438 315,000 225,581 315,000 315,000 54000 - Desk Phone Expense 2,331 22,280 25,000 15,477 22,500 23,625 54000 - Telephone Service Expense 1,161 162,258 170,000 82,632 170,000 170,000 54000:Utilities 9,838 476,975 510,000 323,691 507,500 508,625 57000 - Amortization of Premium or Discount -691 -691 -691 0 -691 -691 57000 - Interest Expense 61,421 58,666 55,799 0 55,799 53,403 57000 - Principal Paid 67,505 70,240 73,102 0 73,102 75,538 57000:Debt Service 128,235 128,215 128,210 0 128,210 128,250 59000 - Transfer to CIP Project Fund 60,000 0 0 0 0 0
59000:Transfer Out 60,000 0 0 0 0 0
Total Operating Expenditures 365,702 -539,196 128,210 -75,141 121,574 -58,926 6 4/29/2026 2:19 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
52000 - Equipment Maintenance and Repair 0 0 1,500 0 200 0 52000 - Materials & Supplies 593 1,069 2,700 268 1,400 950 52000 - Office Supplies 0 0 0 147 0 0
52000 - Postage 0 0 0 404 0 0
52000 - Printing and Copying 1,440 0 1,500 0 0 0
52000 - Small Tools and Equipment 0 0 250 0 0 0
52000:Controllable Expenses 2,034 1,069 5,950 819 1,600 950 53000 - Required Contract Services 14,762 27,703 20,032 12,593 19,972 20,100 53000:Required Expenses 14,762 27,703 20,032 12,593 19,972 20,100 55000 - Information Systems Allocation 0 94 0 0 0 0
55000:Allocated Costs 0 94 0 0 0 0
56000 - Recovered Costs -16,897 -15,293 -25,982 -7,867 -21,572 -21,050 56000:Recovered Cost -16,897 -15,293 -25,982 -7,867 -21,572 -21,050 60000 - Furniture and Fixtures 0 9,885 0 0 0 0
60000:Capital 0 9,885 0 0 0 0
54000 - Desk Phone Expense 101 0 0 0 0 0
54000:Utilities 101 0 0 0 0 0
Total Operating Expenditures 0 23,459 0 5,545 0 0
Fund - FD676 Printing/Mailing Services
All Operating Departments
Account
7 5/3/2026 6:23 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
56000 - Recovered Costs Debt Service -15,087,968 -15,085,568 -15,085,067 -11,313,800 -15,085,067 -15,089,617 56000:Recovered Cost -15,087,968 -15,085,568 -15,085,067 -11,313,800 -15,085,067 -15,089,617 59000 - Transfer to Other Funds 382,314 382,253 382,241 0 382,241 382,356 59000 - Transfer to Pension Obligation Bond 13,559,270 13,557,113 13,556,663 11,905,584 13,556,663 13,560,752 59000 - Transfer to Sewer Fund 114,973 114,955 114,951 0 114,951 114,986 59000 - Transfer to Water Fund 1,031,410 1,031,246 1,031,212 0 1,031,212 1,031,523 59000:Transfer Out 15,087,967 15,085,567 15,085,067 11,905,584 15,085,067 15,089,617 Total Operating Expenditures -1 -1 0 591,784 0 0
Fund - FD678 Pension Obligation Bond (POB)
All Operating Departments
Account
8 This Page Intentionally Left Blank
Fund Fund Description Page # Department
249 Housing Authority Admin 1 Neighborhood Services
131 Low/Mod Housing Assets 3 Neighborhood Services
205 HUD Voucher 5 Neighborhood Services
218 Continuum of Care Program 7 Neighborhood Services
247 Low/Mod Ser AQ 8 Neighborhood Services
4/29/2026 2:22 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
45000 - Miscellaneous Revenue 102,955 0 100,000 100,000 100,000 100,000 45000:Other Revenues 102,955 0 100,000 100,000 100,000 100,000 49000 - Transfer from Refuse 0 100,000 0 0 0 0
49000:Transfers In 0 100,000 0 0 0 0
47000 - GASB 31 Adjustment 3,163 8,261 0 -5,115 2,000 0 47000 - Investment Earnings-Pooled Csh 16,660 14,991 15,438 9,239 18,000 18,900 47000 - Rentals - Property 117,060 116,496 100,000 62,225 100,000 120,000 47000:Use of Money and Property 136,883 139,748 115,438 66,348 120,000 138,900 Total Revenue 239,838 239,748 215,438 166,348 220,000 238,900 51000 - Earnings and Benefits... 14,316 35,586 33,032 30,072 33,032 36,222 51000 - Sick Leave or Vacation Buyback... 0 0 3,700 0 3,700 0 51000:Staffing 14,316 35,586 36,732 30,072 36,732 36,222 52000 - Contract City Attorney 0 0 100 0 0 0
52000 - Contract Security 43,691 42,070 110,000 48,584 110,000 90,000 52000 - Controllable Contract Services 8,766 23,967 25,177 980 20,280 20,000 52000 - Dues, Subscriptions and Certificates 0 24,500 2,280 3,190 3,190 2,000 52000 - Facility and Property Maintenance 33,410 38,283 30,500 10,417 29,500 28,000 52000 - Tree Services 7,040 10,265 0 4,510 6,000 6,000
52000 - Other Expense 1,786 816 2,500 1,540 2,550 2,000 52000 - Property Management Fees 19,181 22,789 12,000 11,127 12,000 20,648 52000 - Rehabilitation Costs 40,421 0 0 0 0 0
52000 - Small Tools and Equipment 12,867 4,072 10,130 342 9,030 10,000 52000 - Training and Professional Development 249 1,083 1,220 0 1,000 2,100 52000 - Landscape Maintenance 0 0 6,000 0 0 0
52000:Controllable Expenses 167,412 167,844 199,907 80,691 193,550 180,748 53000 - Audit Services 3,695 3,695 3,785 0 3,785 4,312
53000 - Dumping Fee 681 0 0 0 0 0
53000 - Taxes Pomona Business Improvement District PBID 12,178 12,419 12,670 14,482 12,600 3,896 53000:Required Expenses 16,554 16,114 16,455 14,482 16,385 8,208 55000 - Information Systems Allocation 0 1,039 693 520 693 952 55000 - Liability Administration Allocation 0 1,461 1,482 1,112 1,482 1,500 55000 - Pension Obligation Bond POB Allocation 3,326 2,963 2,883 2,162 2,883 2,880 55000 - Unemployment Administration Allocation 0 3 3 2 3 2 55000 - Workers Compensation Administration Allocation 0 330 369 277 369 388 55000:Allocated Costs 3,326 5,796 5,430 4,073 5,430 5,722 54000 - Gas and Electricity 1,650 1,474 2,400 701 1,500 0 54000 - Water 9,036 9,982 8,000 3,266 8,000 8,000
54000:Utilities 10,687 11,456 10,400 3,967 9,500 8,000
Fund - FD249 Housing Authority Administration
All Operating Departments
Account
1 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
Total Operating Expenditures 212,294 236,796 268,924 133,285 261,597 238,900 2 4/29/2026 2:20 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
46000 - Reimbursement fr Other Agency 0 19,300 0 0 0 0
46000:Charges for Service 0 19,300 0 0 0 0
45100 - Loans Repaid 4,914,665 0 90,000 10,925 30,000 30,000 45100:Miscellaneous Revenue 4,914,665 0 90,000 10,925 30,000 30,000 45000 - Miscellaneous Revenue 2,665 0 3,000 200 3,000 1,000 45000:Other Revenues 2,665 0 3,000 200 3,000 1,000
49000 - Transfer From Low Mod 600 0 0 0 0 0
49000 - Transfer From Other Funds 0 22,631 0 0 0 0
49000:Transfers In 600 22,631 0 0 0 0
47000 - Equity Earned 96,813 0 50,000 41,988 50,000 60,000 47000 - GASB 31 Adjustment 60,559 48,636 0 -31,897 15,000 0 47000 - Interest 49,075 74,509 45,000 7,512 14,000 40,000 47000 - Investment Earnings-Pooled Csh 70,920 88,133 89,467 12,314 50,000 41,600 47000 - Lease-Wireless Comm Eq 3,743 6,687 3,350 2,339 3,500 5,000 47000 - Principal 110,166 96,498 100,000 1,900 4,600 6,000 47000 - Rentals - Property 203,900 110,253 150,000 59,164 150,000 150,000 47000:Use of Money and Property 595,176 424,716 437,817 93,319 287,100 302,600 Total Revenue 5,513,106 466,647 530,817 104,444 320,100 333,600 51000 - Earnings and Benefits... 386,378 466,922 462,766 365,131 462,766 509,814 51000 - Hourly... 0 0 0 483 0 0
51000 - All Overtime Non-Sworn... 0 0 0 78 0 0
51000 - Retirement or Termination Payout 12,626 11,299 12,500 0 12,500 12,500 51000 - Sick Leave or Vacation Buyback... 7,597 1,470 8,000 4,572 8,000 8,000 51000:Staffing 406,601 479,691 483,266 370,264 483,266 530,314 52000 - Advertising 0 0 690 0 500 500
52000 - Contract City Attorney 4,589 49,033 40,000 1,305 40,000 20,000 52000 - Contract Security 0 0 20,000 20,000 20,000 20,000 52000 - Controllable Contract Services 62,935 34,509 54,000 35,903 54,000 54,000 52000 - Dues, Subscriptions and Certificates 26,667 27,544 29,500 28,185 29,500 30,975 52000 - Facility and Property Maintenance 93,898 23,738 53,800 25,485 53,800 40,000 52000 - Tree Services 5,530 4,645 0 5,185 10,000 15,000 52000 - Office Supplies 117 0 200 67 100 100
52000 - Other Expense 14,882 18,489 20,000 52 20,000 20,000 52000 - Outside Legal Services 2,790 0 0 0 0 0
52000 - Printing and Copying 6 12 275 196 250 250
52000 - Property Management Fees 36,769 26,936 25,000 8,604 25,000 30,000 52000 - Public Relations Information 84 242 5,250 2,592 5,250 5,250 52000 - Rehabilitation Costs 42,734 0 150,000 16,369 100,000 100,000 Fund - FD131 Low/Moderate Housing Asset
All Operating Departments
Account
3 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
52000 - Small Tools and Equipment 1,099 2,350 1,298 81 1,000 1,000 52000 - Training and Professional Development 4,880 5,335 1,500 885 1,000 1,000 52000 - Landscape Maintenance 0 0 17,750 0 0 0
52000:Controllable Expenses 296,980 192,832 419,263 144,907 360,400 338,075 53000 - Housing Assistance Payments 15,920 3,937 50,321 5,974 50,321 50,321 53000 - Off-Site Storage 0 0 600 0 0 0
53000 - Publications, Print Ordinace or Resolution or Legals 0 0 250 0 250 250 53000 - Taxes Pomona Business Improvement District PBID 15,244 15,545 15,860 10,604 15,860 10,816 53000:Required Expenses 31,164 19,482 67,031 16,578 66,431 61,387 55000 - Debt Service Administration Allocation 151 145 0 0 0 0 55000 - Information Systems Allocation 21,205 21,485 12,400 9,300 12,400 17,479 55000 - Liability Administration Allocation 25,782 29,229 26,105 19,579 26,105 27,243 55000 - Pension Obligation Bond POB Allocation 56,143 48,137 40,383 30,287 40,383 40,538 55000 - Unemployment Administration Allocation 58 57 54 41 54 36 55000 - Workers Compensation Administration Allocation 8,111 6,596 6,502 4,876 6,502 7,040 55000:Allocated Costs 111,450 105,649 85,444 64,083 85,444 92,336 56000 - Loan Forgiveness 10,302 9,523 0 0 0 0
56000:Recovered Cost 10,302 9,523 0 0 0 0
54000 - Desk Phone Expense 202 0 0 0 0 0
54000 - Gas and Electricity 2,533 1,564 3,500 0 3,000 3,000 54000 - Telephone Service Expense 518 0 0 0 0 0
54000 - Water 31,485 21,379 21,000 9,815 18,000 18,000
54000:Utilities 34,738 22,943 24,500 9,815 21,000 21,000 59000 - Transfer to Low and Moderate Income 15,534 0 0 0 0 0 59000 - Transfer to Other Funds 4,827,690 0 0 0 0 0
59000:Transfer Out 4,843,224 0 0 0 0 0
Total Operating Expenditures 9,646,799 985,617 1,079,504 612,797 1,016,541 1,043,112 4 4/29/2026 2:21 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
43000 - Grant - HUD Admin 1,988,401 1,965,198 1,911,832 1,516,755 2,253,611 2,392,443 43000 - Grant-HUD 18,372,810 21,146,969 21,357,175 18,713,727 21,877,263 21,271,390 43000 - Hsg Assist. Pmts - Port Ins 619,428 1,019,269 836,761 1,343,828 1,625,782 1,388,200 43000 - Sec 8 Hsg Admin Fees-Port Ins 106,645 48,574 48,339 87,332 109,289 84,307 43000:Intergovernmental 21,087,283 24,180,010 24,154,107 21,661,642 25,865,945 25,136,340 45100 - Fraud Recovery 5,838 3,377 1,162 8,651 5,958 6,000 45100 - Fraud Recovery Admin 5,838 3,377 970 3,321 5,958 4,000 45100:Miscellaneous Revenue 11,677 6,753 2,132 11,972 11,916 10,000 47000 - Investment Earnings-Pooled Csh 42,940 36,889 39,580 23,311 48,000 52,600 47000:Use of Money and Property 42,940 36,889 39,580 23,311 48,000 52,600 Total Revenue 21,141,900 24,223,652 24,195,819 21,696,925 25,925,861 25,198,940 51000 - Earnings and Benefits... 1,255,313 1,483,353 1,665,044 1,131,385 1,665,044 1,807,817 51000 - Hourly... 45,974 41,097 32,922 27,561 32,922 32,922 51000 - All Overtime Non-Sworn... 0 0 0 163 0 0
51000 - Retirement or Termination Payout 321 0 0 0 0 0
51000 - Sick Leave or Vacation Buyback... 12,154 11,987 13,000 7,808 13,000 13,000 51000:Staffing 1,313,762 1,536,437 1,710,966 1,166,918 1,710,966 1,853,739 52000 - Advertising 1,526 3,977 4,170 744 4,500 4,500
52000 - Computer Related Acquisitions 2,476 0 0 0 0 0
52000 - Contract City Attorney 0 0 2,300 756 2,300 2,500 52000 - Controllable Contract Services 2,923 0 5,701 250 5,951 17,193 52000 - Dues, Subscriptions and Certificates 11,036 5,549 14,508 11,494 14,300 22,900 52000 - Equipment Maintenance and Repair 0 110 800 0 800 800 52000 - Mileage Reimbursement 741 286 500 90 500 500
52000 - Office Supplies 8,193 9,990 14,500 3,307 14,500 20,000 52000 - Other Expense -6,669 0 0 0 0 0
52000 - Postage 10,738 12,441 9,400 10,962 11,000 16,500 52000 - Printing and Copying 7,598 6,133 10,750 5,777 10,750 10,750 52000 - Public Relations Information 20 283 550 0 550 550 52000 - Safety Training and Equipment 250 500 500 0 500 500 52000 - Small Tools and Equipment 1,268 24,596 5,000 1,927 5,000 5,000 52000 - Training and Professional Development 7,281 14,795 12,172 4,458 16,500 23,953 52000:Controllable Expenses 47,380 78,660 80,851 39,764 87,151 125,646 53000 - Audit Services 1,418 1,448 1,448 0 1,448 1,686
53000 - Family Self Sufficiency Payments 89,659 130,719 80,000 130,178 118,506 103,000 53000 - Housing Assistance Payments 18,143,206 20,356,315 20,516,070 17,930,445 20,863,023 20,005,550 53000 - Housing Assistance Payments Admininstration Port out 30,681 38,801 41,042 33,043 50,033 50,000 53000 - Housing Assistance Payments Port In 662,887 1,059,172 836,761 1,058,066 1,609,288 1,371,200 Fund - FD205 Grant - Housing and Urban Development (HUD) Voucher All Operating Departments
Account
5 FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Account Proposed Budget
53000 - Housing Assistance Payments Port Out 447,177 605,331 545,651 611,041 915,781 915,780 53000 - IT Automation/Software-Maintenance 20,863 49,517 51,349 35,099 41,550 44,000 53000 - Off-Site Storage 3,078 5,212 5,000 4,718 5,000 6,000 53000 - Owner Incentive or Retention Payments 3,500 750 30,000 -77,500 0 0 53000:Required Expenses 19,402,468 22,247,265 22,107,321 19,725,088 23,604,629 22,497,216 55000 - Fleet Operation 14,915 11,676 13,498 10,123 13,498 17,916 55000 - Information Systems Allocation 0 77,394 58,323 41,864 58,323 73,576 55000 - Liability Administration Allocation 63,110 113,711 109,395 82,046 109,395 106,890 55000 - Pension Obligation Bond POB Allocation 65,368 150,705 145,307 108,980 145,307 143,756 55000 - Unemployment Administration Allocation 142 221 228 171 228 144 55000 - Workers Compensation Administration Allocation 19,856 25,663 27,247 20,435 27,247 27,620 55000:Allocated Costs 163,391 379,370 353,998 263,620 353,998 369,902 60000 - Autos and Trucks 0 38,883 0 0 0 0
60000 - Building Improvements 268,664 74,352 0 0 0 0
60000 - Furniture and Fixtures 25,308 0 0 0 0 0
60000:Capital 293,972 113,235 0 0 0 0
54000 - Air Cards 1,949 0 0 0 0 0
54000 - Desk Phone Expense 1,829 0 0 0 0 0
54000 - Telephone Service Expense 1,278 7 0 0 0 0
54000:Utilities 5,056 7 0 0 0 0
Total Operating Expenditures 21,226,029 24,354,974 24,253,136 21,195,390 25,756,744 24,846,503 6 4/29/2026 2:21 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
43000 - Grant-HUD 1,867,086 2,121,778 3,833,409 925,419 2,501,904 2,702,148 43000 - Soft Match-Grants 0 0 1,248,362 0 574,999 673,363 43000:Intergovernmental 1,867,086 2,121,778 5,081,771 925,419 3,076,903 3,375,511 Total Revenue 1,867,086 2,121,778 5,081,771 925,419 3,076,903 3,375,511 51000 - Earnings and Benefits... 219,983 232,958 387,534 134,149 227,570 252,927 51000 - Retirement or Termination Payout 4,711 564 0 0 0 0 51000 - Staff Salaries In-Kind 0 0 1,248,362 0 574,999 673,363 51000 - Sick Leave or Vacation Buyback... 2,413 0 0 0 0 0 51000:Staffing 227,107 233,522 1,635,896 134,149 802,569 926,290 52000 - Computer Related Acquisitions 353 0 0 0 0 0
52000 - Contract City Attorney 0 0 1,600 0 500 250
52000 - Controllable Contract Services 44,353 42,000 67,172 21,000 42,000 42,000 52000 - Dues, Subscriptions and Certificates 8,965 1,194 3,200 1,440 1,440 0 52000 - Materials & Supplies 0 0 1,200 1,156 1,156 0
52000 - Office Supplies 168 1,022 7,200 880 1,980 0
52000 - Postage 9 93 640 57 57 0
52000 - Printing and Copying 0 55 400 0 0 0
52000 - Small Tools and Equipment 0 1,730 6,000 45 545 0 52000 - Training and Professional Development 0 2,367 2,800 725 725 0 52000:Controllable Expenses 53,848 48,462 90,212 25,303 48,403 42,250 53000 - Housing Assistance Payments 1,540,799 1,758,823 3,285,313 1,640,476 2,158,235 2,337,947 53000:Required Expenses 1,540,799 1,758,823 3,285,313 1,640,476 2,158,235 2,337,947 55000 - Information Systems Allocation 0 25,754 12,181 11,013 13,433 15,082 55000 - Liability Administration Allocation 13,320 22,490 21,329 15,997 21,329 20,661 55000 - Pension Obligation Bond POB Allocation 25,249 27,608 27,577 20,683 27,577 27,915 55000 - Unemployment Administration Allocation 33 44 44 33 44 27 55000 - Workers Compensation Administration Allocation 4,178 5,076 5,313 3,985 5,313 5,339 55000:Allocated Costs 42,779 80,972 66,444 51,710 67,696 69,024 54000 - Air Cards 2,553 0 0 0 0 0
54000:Utilities 2,553 0 0 0 0 0
Total Operating Expenditures 1,867,086 2,121,778 5,077,865 1,851,638 3,076,903 3,375,511 Fund - FD218 Grant - PSH(Shelter Plus Care)
All Operating Departments
Account
7 4/29/2026 2:21 PM
FY 2023-24
Actuals
FY 2024-25
Actuals
FY 2025-26
Amended Budget
FY 2025-26
Actuals
FY 2025-26 YE
Est
FY 2026-27
Proposed Budget
49000 - Transfer From Other Funds 4,827,690 0 0 0 0 0
49000:Transfers In 4,827,690 0 0 0 0 0
47000 - Investment Earnings-Pooled Csh 99,554 68,289 0 46,371 80,000 124,000 47000:Use of Money and Property 99,554 68,289 0 46,371 80,000 124,000 Total Revenue 4,927,244 68,289 0 46,371 80,000 124,000
52000 - Construction 0 0 0 0 0 0
52000:Controllable Expenses 0 0 0 0 0 0
53000 - OPA Agreement - Approved 0 1,500,000 1,500,000 0 0 0 53000:Required Expenses 0 1,500,000 1,500,000 0 0 0
59000 - Transfer to CIP Project Fund 0 1,353 0 361 0 0
59000:Transfer Out 0 1,353 0 361 0 0
Total Operating Expenditures 0 1,353 1,500,000 361 0 0
Fund - FD247 Low/Moderate Series AQ Projects
All Operating Departments
Account
8 This Page Intentionally Left Blank
City of Pomona
Budget Guiding Principles for 2026-27

1. The City Manager will present a 2026-27 budget that is structurally balanced and balances the City’s delivery of essential services to the community with the resources available.

2. All authorized regular positions will be fully funded at the start of the budget preparation cycle.

During the budget development process a vacancy factor or allowance for identified vacant positions, either for the full year or partial year, may be incorporated into the proposed budget if fully disclosed within the proposed budget document and accompanying staff report.

3. Although alternatives for improving the efficiency and effectiveness of the City's programs and the productivity of its employees will be considered on a continuous basis, a more formal review shall be performed during the budget process. Duplication of services and inefficiency in service delivery should be eliminated wherever they are identified.

4. Budget amounts for allocations (insurances, fleet operations, administrative service charges, telephones, lease payments, debt payments, and the like) shall be calculated by the Finance Department. Any movement of these expenses from one department to another will also result in a movement of the related budget with City Manager approval and Department Director notification.

5. Funding for training and professional development will be funded as necessary to fulfill job or grant requirements. Where practical, training will be provided on a rotational basis over multiyears.

6. Fees will be reviewed and revised annually based on full cost recovery where individuals/businesses rather than the community at-large are benefiting from City services. This preserves limited unrestricted resources for providing services that benefit the community as a whole.

7. One-time resources shall not be used for current or new ongoing operating expenses.

8. City staff shall seek out, apply for, and effectively administer federal, state, and other grants that address the City’s priorities with emphasis on restoring reduced service levels.

9. The Finance Department will prepare and present to the City Council a Long-Range Financial Forecast annually that evaluates known internal and external issues impacting the City’s financial condition.

10. The City of Pomona defines Equity as: fair treatment, access, opportunity, and advancement for all people while striving to identify and eliminate barriers that have prevented the full participation of communities historically oppressed. Improving equity involves increasing justice and fairness with the procedures and processes of institutions or systems and a fair, intentional distribution of resources. Staff is asked when evaluating budgets to consider:
a. Have you considered the impacts on equity, diversity, and inclusion (EDI) in the programs and initiatives included in your baseline budget? b. In thinking about this, consider external stakeholders and communities that may be positively or negatively affected by your programs as well as internal equity considerations.

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%.
o Purpose(s): Financial needs due to a downturn or recession in the local, state, or national economy; action by another government that eliminates or shifts revenues from the City; an unanticipated inability to fully pay the General Fund’s debt service obligations in any given year; other unexpected reductions or interruptions of revenue streams; or cash flow requirements of the General Fund. o Amount: minimum of 22% with the goal of incrementally increasing to a maximum of 25% of the General Fund’s current fiscal year operating expenses.

Determination of this reserve amount should be based in part on the General Fund’s revenue loss/recovery during prior economic downturns and recessions, an assessment of the volatility of General Fund’s various major revenue streams, and a quantification of the General Fund’s cash flow demands over the fiscal year as compared to the timing of revenue receipts.
• Setup a Catastrophic Events Reserve at $300k initially and increasing for 10 years to reach $5 million.
o Purpose(s): Financial needs due to unforeseen claims, damages, or liability, loss of critical infrastructure, facilities, equipment, or assets; extraordinary public service demands caused by natural disasters (earthquake, flood, fire etc.), civil unrest or other unforeseen events.
o Amount: $300k initially and a goal of $5 million with annual appropriation towards that goal determined by the City Council at the time of the annual budget adoption. Determination of this reserve amount is a risk-loss assessment based on the City’s own loss experience, claims data, history of natural disasters or unexpected events, and other relevant data.
1 • Establish a Pension 115 Trust funding at $1.5 million initially and $500k annually thereafter.
o Purpose(s): The Section 115 Trust allows the City to build its pension reserve while maintaining oversight of investment management and control over the risk tolerance of the portfolio. Funds placed into the trust are irrevocable, meaning they cannot be withdrawn and used for another expenditure of the City. o Amount: $1.5 million initially and $500k annually thereafter, to the extent that the City has excess reserves, unspent budget monies at year-end, unspent proceeds from capital projects, and/or one-time revenues or any additional resources, it shall be the City’s policy to consider and establishing and allocating such available resources to a Section 115 Trust.
• Capital Improvement Projects (CIP) Funding from General Fund initially at 3/4% of adopted revenues, with an eventual goal of 1% of adopted revenues. o Purpose(s): To phase in the impact of unfunded capital improvement projects. o Amount: Annual funding shall be targeted at 3/4% of the operating revenues.

This amount shall be for CIP projects without an identified funding source. • Equipment Replacement Funding from General Fund at $100k, increasing annually to $400k at the end of 10 years.
o Purpose(s): To phase in the impact of replacement and upgrade costs of capital equipment and high-cost vehicle replacements.
o Amount: $100k initially with total funding goal of $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)
The City Manager may recommend the unassigned fund balance be used for one-time expenses. The City shall attempt to achieve the following balance and the use of the unassigned fund balance will require City Council approval. o 50% allocated to one-time payments that reduce long-term obligations such as unfunded pension or OPEB liability, bonded indebtedness, or lease obligations; and
o 50% allocated to facility or infrastructure improvements, equipment purchases, or other long-term capital needs that improve the community’s safety, aesthetics, transportation, or quality of life.
2 This Page Intentionally Left Blank

City Council / Housing AuthorityMay 11, 2026

City Council / Housing Authority
May 11, 2026