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

FISCAL YEAR
2026-27
Proposed Operating Budget

CITY OF POMONA

CITY OF
POMONA

ANITA SCOTT

CITY MANAGER

SONIA CARVALHO
(BEST, BEST, & KRIEGER)

CITY ATTORNEY

KARLA SHIPMAN (ACTING)

NORA GARCIA

STEVE LUSTRO

ELIZABETH

ONTIVEROS-COLE

VICTOR PRECIADO

LORRAINE CANALES

MAYOR TIM SANDOVAL

DEBRA MARTIN

PROPOSED OPERATING BUDGET
FISCAL YEAR 2026-27 | CITY COUNCIL

CITY CLERK
DISTRICT 5 - VICE MAYOR
DISTRICT 1 - COUNCIL MEMBER
DISTRICT 2 - COUNCIL MEMBER
DISTRICT 3 - COUNCIL MEMBER
DISTRICT 4 - COUNCIL MEMBER
DISTRICT 6 - COUNCIL MEMBER

CITY COUNCIL

COUNCIL APPOINTED

CITY OFFICIALS

MARITZA SOSA-NIEVES

KARLA SHIPMAN

STEPHANIE CARBAJAL

NANCY GARCIA

JOAN KINGSTON

ASTRID LAMERS

DANIEL LUCINIAN

MARITZA SOSA-NIEVES

TRACY BYL

JORGE QUINTANA

LINDSAY MCELWAIN

LILY PEREZ

ANDREW MOWBRAY

JOAN KINGSTON

BETH SENEBANDITH

JUNE OVERHOLT

SHAR PEREZ

RAUL MARQUEZ

MARK GLUBA

BETTY DONAVANIK

ATA KHAN

ANDREW MOWBRAY

WILLIAM GAMBLE

RENE ANDERSON

SAM WONG

BEVERLY JOHNSON

MIKE ELLIS

MEG MCWADE

CITY OF POMONA

EXECUTIVE

MANAGEMENT TEAM

ACKNOWLEDGMENT

FINANCE DEPARTMENT BUDGET TEAM

ACKNOWLEDGMENTS

DEPARTMENT BUDGET COORDINATORS

USER'S GUIDE

INTRODUCTION

BUDGET MESSAGE
Budget Message

FINANCIAL SUMMARIES

CITY OF POMONA

TABLE OF CONTENTS

REVENUES

AUTHORIZED STAFFING

DEPARTMENT & FUND DETAILS

OTHER INFORMATION

CAPITAL IMPROVEMENT PROGRAM (CIP)
TABS

LAST TAB
Overview/ Government/ Location
General Statistics and Demographics
Boards&Commissions
Budget Process
Basis of Accounting & Budgeting
Budget Structure&Funds
Annual Audit of Financial Records
Debt Administration
DebtObligations
PolicyGuidelines
Allocated Costs
Gann Limitation
Acronyms
Glossary of Terms
BudgetOverview-All Funds
Revenue Summary by Fund
General Fund Revenue by Category
General Fund Rev to Exp by Dept
General Fund Appropriations by Category
General Fund Expenditures by Category
History of Expenditures by Dept/Fund Type
Appropriations by Category-All Funds
Transfers In andOut
Annual Debt Service by Payment Sources
City of Pomona Mission-Vision-Motto-Values
Organizational Chart
1 2
3 3
5 6
16 16
17 19
21 23
23 25
1 3
5 6
7 8
9 11
15 17
General Fund Revenue Detail
FY 2025-26 BudgetGuiding Principles
Fiscal Policies
CIP Introduction
CIPOverview
CIP List of Revenue Sources /Terms
CIP Accomplishments
AnnualNeeds Assessment
Schedule of Work Plan by Category
Schedule ofNewApprop. by Category
CIPGraphs&Summaries
Fiscal Year Comparisons of Positions
Authorized Staffing Change Reconciliation
Authorized Staffing by Fiscal Year
11 12
13 1
2 4
1 2
4 9
10 1
1 Finance

1 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 05/11/2026
The Honorable Mayor, Members of the City Council
and Residents of Pomona
In accordance with Article X Sec 1003 of the City’s Charter, we submit the Fiscal Year (FY) 2026- 27 Proposed Citywide Budget and Budget Message. This Proposed Budget aligns with the City Council’s priorities for public safety, customer service, fiscal responsibility, and transparency. It serves as a financial plan to sustain and enhance the quality of life for Pomona residents, businesses, and stakeholders.

The national economic environment continues to present significant challenges that include high inflation, rising cost of goods and services, tariffs put on international goods, rising energy and fuel prices, and changes to interest rates by the Federal Reserve aimed at controlling inflation.

These factors contribute to concerns about a potential increase in unemployment and a slowdown in the housing market. At the local level, the implementation of the November 2024 charter initiative, known as Pomona Kids First, requires an annual transfer to the Children and Youth Fund (6% in the Fiscal Year 2026-27 Budget, with 1% increase until the level is at 10%), which represents a Proposed Budget transfer of $9M of General Fund dollars. The City has placed a ballot measure titled Measure Z The Kids First Funding Amendment on the June 2, 2026 ballot that if approved by the City of Pomona voters would reduce the annual transfer from the General Fund to the Children and Youth Fund in an amount equivalent to 10% of the City Bradley Burns Sales Tax.

It is worth noting that it is crucial to exercise caution when estimating service and program costs, as well as the available resources to fund them. While revenues may have experienced growth in prior years, due to economic conditions some of our major revenues are plateauing. History has repeatedly demonstrated that revenue streams can fluctuate, underscoring the need for a balanced and reasonable approach to budgeting. Consequently, while this Proposed General Fund Budget is not balanced, it reflects the City’s highest priority: addressing the community’s essential needs.

Striking a balance between those needs and long-term fiscal sustainability remains a significant challenge.

The FY 2026-27 General Fund Budget proposes the use of available reserves in the amount of $11.4M. Using available reserves cannot be sustained long term as detailed in the March 16, 2026, 10-year financial forecast presented to the City Council. If the City continues to budget with the current appropriations set forth including the future Measure Y impacts, by the end of Fiscal Year 2028-29 all General Fund reserves could be depleted if significant fiscal changes in the organization are not implemented. This year’s General Fund Budget continues the reductions implemented in FY 2025-26 from all City Departments including “un-funding” of 28.85 vacant positions in the General Fund (32 FTEs overall). However, if the current financial environment 2 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 remains the same, the next fiscal year budget or even this proposed budget will have to implement more reductions that could include recommending the elimination of programs and positions. It should be also noted that the FY 2026-27 Proposed Budget deficit of $11.4M is about $6M higher compared to the deficit adopted in FY 2025-26. Some relatively good news is the FY 2025-26 General Fund will most likely not use as much of the City’s General Fund reserves as two onetime events occurred. The first item is a $2.8M transfer (repayment) from the Development Impact Fees (DIF) Fund for funds borrowed from the General Fund to assist with funding the Civic Center Plaza - New Playgrounds and Amenities CIP Project#71063. The second event came from the Los Angeles County Fire Department (LACFD) contract fee amount originally budgeted at $37.8M for FY 2025-26 but due to savings they had with employee benefits, primarily for retirement, workers compensation and retiree health insurance, as a result the revised contract amount for FY 2025-26 is $35M, providing a savings of $2.8M. These two items alone minimize the anticipated total General Fund Budget deficit significantly, as it originally was $5.5M and is now projected to use only $713k of reserves. This update from LACFD will also impact the FY 2026-27 contract fee amount and will be discussed herein.

Despite the scheduled FY 2026-27 transfer of $9M from the General Fund to the Children and Youth Fund, the City maintains its commitment to provide ongoing youth programming through the General Fund, which is a defined priority for the community and Council. This Budget includes $5.3M of General Fund appropriations for ongoing youth programming in the Community Services Department budget, with $817k of that amount being for Youth Commitment division.

In previous years, the City allocated $2M annually of General Fund dollars in addition to the amounts previously budgeted with a goal of providing $10M over five years (FY 2022–23 through FY 2026–27). While this year’s General Fund allocation remains at a lower amount, the City’s overall investment in youth will increase significantly with the implementation of Measure Y. The current funding will continue to support a wide range of youth-focused services, including community activities, youth employment opportunities, mobile recreation, and partnerships that benefit young people across Pomona totaling about $18M. At the time of this writing the Director of Children and Youth Servies is in the process of onboarding. In addition, the existing General Fund funding will continue to create accessible spaces within the library for youth programs and events, increase book collection and other materials for youth, increase technology and other resources for youth, and expand outreach into other areas of the community to provide services to Pomona youth who may face barriers in accessing services at the library building.

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

Other significant impacts and items occurring in this FY 2026-27 budget include the ending of funding for various programs that include the American Rescue Plan (ARP) Expenditure spending plan, the continued funding of the HEART Team (Homeless Encampment Action Response Team), and the Rent Stabilization program which will sunset at the end of 2026, proposed funding concerns from the Federal Government, increases in the recently approved 3 year interim Fire 3 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 Contract with the Los Angeles County Fire District, and the threat of many other challenges that will impact the City in the near future.

The final ARP expenditure Spending Plan was approved by the City Council in December 2024 per the US Treasury Guidelines. The $45M ARP spending plan will be fully expended by December 2026. The majority of these funds are dedicated to Capital Improvement Projects (CIP) throughout the City and are either completed or near completion. There are approximately $477k in personnel-related costs included in the General Fund Budget for 5.45 positions that have been funded by the ARP grant. After December 2026, these positions will need to either be allocated to another funding source, eliminated or funded through the general fund. A discussion about funding these positions after December will need to occur no later than the fall of 2026.

The Homeless Encampment Action Response Team (HEART) program was previously funded through two sources. Most recently in FY 2025-26, it utilized $2.5M in American Rescue Plan (ARP) Funds. Prior to that, from FY 2018-19 through FY 2023-24 it operated under OATH (Officers Assisting the Homeless Initiative Grant) funding from the State, which was awarded in two 3-year allotments totaling 6 years. This essential program remains a priority despite limited General Fund funds and currently consists of 2.2 FTE sworn police officers in the Police Department and 6 FTE Public Works employees. The HEART Team collaborates with mental health clinicians from the Los Angeles County Department of Mental Health to conduct outreach to the City’s most vulnerable populations, consisting of those who are unhoused and/or disproportionately experiencing addiction with possible mental health involvement. The HEART Team also acts as a response team to this segment of the community, equipped with NARCAN to treat those in crisis from opioid overdose. HEART Team works regionally with other local and community partners to identify the root causes of addiction and overdose, pursue goals for reducing harm related to the opioid epidemic and focuses on areas of the population with the greatest need for treatment intervention services. In FY 2025-26 a portion of the HEART budget was also funded using Opioid Settlement Funds and some residual funds from the OATH Grant, as well as the use of one-time Refuse Operations Fund reserves. The Refuse funds and OATH Funds are no longer available to support this annual program. For FY 2026-27, the HEART Team budget of $2.3M will be funded from two sources, the General Fund ($2.1M) and the Opioid Settlement Fund ($200k). The funding losses of ARP, OATH, and Refuse increase the General Fund allocation for the HEART program significantly.

The City of Pomona established rent stabilization measures for residential rental properties by adopting Urgency Ordinance No. 4320 on August 1, 2022. This ordinance was subsequently amended by Urgency Ordinance No. 4329 on April 17, 2023, to enhance its provisions and implementation. Beginning in Fiscal Year 2024–2025, the Rent Stabilization Program, funded by the American Rescue Plan (ARP), received a budget allocation of $830,587. This funding supports approximately 2.85 full-time equivalent (FTE) staff positions, program operations, and hearing officer, which are managed in partnership with RSG Inc. through the terms of the ARP grant. On November 3, 2025, the City Council approved the first reading of the permanent Rent Stabilization and Eviction Control Ordinance of 2025 (Ordinance No. 4359). The second reading was approved on November 17, 2025. Ordinance No. 4359 will be effective from January 1, 2026, through December 31, 2026. However, starting in January 2027, there are no identified dedicated funding 4 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 sources to continue supporting the program. At this time staffing expenses for this program are included in the General Fund Fiscal Year 2026-27 Budget, however a discussion about funding these positions after December and into future years will need to occur no later than the fall of 2026.

On April 2026, the President's Executive Office and the Committee on Appropriations issued recommendations for Federal discretionary funding levels. As part of the President’s recommendations for FY 2027, several proposed reductions could significantly impact Federal housing programs vital to our community. These cuts proposed include:

· A $3.3 billion decrease in the Community Development Block Grant (CDBG) Program · A $1.3 billion decrease in the HOME Investment Partnerships Program effectively · A $393 million decrease in Homeless Assistance Programs · A $277 million decrease in the Lead Hazard Reduction and Healthy Homes and Aging in Place Modification Programs
· Eliminating funding for all HUD Self-Sufficiency program While these proposed reductions signal a potential threat to future housing support, it is important to note that no immediate changes have been confirmed, and these reductions are not reflected in the current budget proposal being presented for FY 2026-27. We will continue to monitor federal budget developments closely and advocate for sustained or increased funding to support critical housing stability efforts in our City.

The City of Pomona and Los Angeles County Fire Department (LACFD) recently executed a three-year transitional agreement for Fire Services, and the District rescinded the previously issued notice of termination of service. The interim agreement provides for a phased implementation of a full-cost recovery model, as requested by the Fire District, while affording both parties the time to negotiate potential contract and revenue terms to facilitate the City’s permanent annexation into the Consolidated Fire Protection District on a dedicated revenue/property tax exchange agreement.

Like many government agencies right now, both the City and the District are facing serious financial pressures that challenge the ability to maintain the high standard of services our community expects and deserves. The Fire Contract fee-for-service model established in the original agreement for Fire Services is not mutually sustainable for either party under existing terms. The City and Fire District will continue negotiations in the coming and future fiscal years to come to agreement on sustainable terms. The FY 2026-27 Proposed Fire Budget totals $37.9M and represents a 5.65% increase over the FY 2025-26 revised contract that was sent to the City in early April. The original projected amount for the FY 2026-27 fire contract per the March 16, 2026th approved interim agreement was $40M. The key components for the decrease are because the Memorandum of Understanding (MOU) with the firefighter’s union expired on December 31, 2024, and negotiations are ongoing. Therefore, the estimate only reflects adjustments in employee benefits, resulting in an overall net 1.99% increase primarily for cafeteria benefits, workers compensation and retiree health insurance and a 3.66% increase due to the phased cost-recovery progression of the new agreement beginning July 1, 2026. This element presents increases financial vulnerabilities, as the annual cap for contract increases is lifted in the 3-year period that phases in the reduction in District cost share. As such, any negotiated salary and benefit increases 5 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 would trigger immediate and potentially significant financial impacts. When union negotiations are complete any cost-of-living adjustments (COLA) will be factored in the 2026-27 Final Fee.

The district typically notifies the City of any updates in September and April following the adoption each July and it will be expected the contract to increase, which will then require a budget amendment.

The FY 2026-27 Proposed Citywide Budget provides an overview and detailed information for each of the City’s Departments and describes the activities and programs included in the budget.

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

As a result, the FY 2026-27 Proposed Citywide Budget, with a General Fund deficit of $11.4M, along with the other City funds, is presented herein.

CITYWIDE BUDGET
The FY 2026-27 Proposed Citywide Budget for appropriations is $437M, and it is comprised of seven operating fund types, as shown in Table 1.

Total City Appropriations by Fund Type – Table 1

KEY BUDGET ASSUMPTIONS AND HIGHLIGHTS
Key Assumptions and Highlights for the FY 2026-27 Proposed General Fund Budget:
 While the Citywide budget reflects a significant decrease of $47.2M, it is important to note this reduction is primarily attributable to budgetary allocations for initiating new CIP projects and the necessary re-appropriation of grant carryover balances.  The FY 2026-27 Proposed Budget excludes vehicle purchases from the General Fund and all City Funds at this time. The City remains committed to maintaining a reliable and efficient fleet through our established Fiscal Policy of contributing towards the Equipment Replacement Reserve. This dedicated reserve currently holds a balance of $960k. Due to limited funding in the General Fund available there are no allocations included in the FY 2026-27 Proposed Budget for vehicle purchases. With this inability to proactively fund the FUND TYPE FY 2025-26 FY 2026-27
General Fund $169,784,418 $181,904,077
Special Revenue Funds 96,697,698 65,605,209
Debt Service Funds 19,188,216 19,223,932
Capital Project Funds 1,676,290 3,152,770
Enterprise Funds 153,836,150 128,886,704
Internal Service Funds 10,769,520 8,677,986
Housing Authority Funds 32,179,429 29,504,026
Total $484,131,721 $436,954,704
6 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 Equipment Replacement Reserve in FY 2026-27, but with the ability to still allocate nongeneral funds, the City can systematically replace only some aging vehicles and equipment while simultaneously investing in the necessary infrastructure and electric vehicle technologies to meet the forthcoming State requirements. A portion of the Equipment Replacement Fund balance may be utilized for any General Fund vehicle request after July 1, 2026.
 According to the U.S. Treasury, the American Rescue Plan (ARP) funds must be obligated by December 2024 and expended by December 2026. In December 2024, the City approved the final ARP Expenditure Spending Plan via City Council action with the ARP subcommittee approving the item weeks prior. This total identified $45M plan will all be spent by December 2026 and a majority of the projects are discussed in the CIP Budget section.
 Revenue estimates are based on data made available through various sources such as: the City’s sales and property tax consultant, reports from various State and Federal agencies, the League of California Cities, US Department of Housing and Urban Development (HUD), Department of Finance, and the State Controller’s Office, as well as the effect of current inflation to the cost of goods and services.
 There is a projected increase of 10% or $5.3M over the prior fiscal year in Property Taxes.

The year-to-year anticipated increase is based on value gained on single-family residential sales. Value growth for 2025-26 benefited from the substantial growth of Residential values. Residential value growth was $653.9M (6%). Based on value gained on all SFR sales through August ($115.5M), value to be added to the 2025-26 tax rolls from sales in 2025 will be less than the $224.5M added to the 2025-26 roll from SFR sales in 2024.  Sales Tax is estimated to decrease by less than 1% or $159k. Sales Tax Revenue is categorized into eight major industry groups; Building and Construction, State and County Pools, Business and Industry, Restaurants and Hotels, Fuel and Service Stations, General Consumer Goods, Food and Drugs, and Autos and Transportation. The decrease is primarily due to a reduction in spending in multiple industry groups such as the Building and Construction group, Fuel and Service Stations, and Autos and Transportation.  Utility Users Tax (UUT) revenues are estimated to increase by less than 1% in FY 2026-

27. Revenues are expected to increase slightly or remain the same with the exception of those received from participants of our Maximum Utility User Tax Program. That program has seen a decline in participants which resulted in a decrease of $195k in remittance revenue for that category under UUT.
 The Attorney General of California has prepared the following title and summary of the chief purpose and points of the proposed measure: LIMITS ABILITY OF VOTERS TO RAISE REVENUES FOR LOCAL GOVERNMENT SERVICES. INITIATIVE CONSTITUTIONAL AMENDMENT. Limits voters’ ability to pass voter-proposed local special taxes by raising the vote approval threshold requirement for such ballot measures 7 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 from a simple majority (over 50%) to two-thirds. In charter cities, prohibits voters from approving real property transfer taxes (RPTT) other than the existing 0.11% transfer tax authorized by Revenue and Taxation Code section 11911. Overturns all existing voterapproved property-related taxes, including real estate sales and transfer taxes, that do not comply with these requirements two years after the measure is enacted. As a Charter City, the City of Pomona receives Property Transfer Tax (RPTT) each time a property is sold.

Tax revenues fluctuate based on the number of properties sold and the value of each property. If this measure were to be passed, the City revenue loss could range from $1.4M to $2.6M in General Fund revenues. This loss is not included in the FY 2026-27 proposed budget.
 As we look ahead to Fiscal Year 2026-27, investment earnings continue to be an important revenue source to support essential City services and operations. For several years, due to larger cash balances from unspent ARP funding or delayed projects, investment earnings were higher. However, as cash balances reduced through active utilization of ARP funding, CIP initiatives and other costs, investment earnings are also reducing. We anticipate General Fund investment earnings to decrease from $2.8M in FY 2025-26 to $2.4M in the upcoming year. The remaining $5.2 Million is allocated to other funds.  The Cannabis Tax revenues are estimated to stay the same compared to FY 2025-26. All 4 of the licensed dispensaries are now open and are experiencing a more consistent taxable business stream.
 The Pomona Kids First Initiative that was placed on the November 2024 election ballot was approved and requires a defined increasing percentage of annual total unrestricted General Fund revenues to be transferred to new Children & Youth Fund in accordance with the following schedule:

This 6% amount for the FY 2026-27 Proposed Budget is factored in and the total transfer of $9.2M is included in this proposed budget. The approximate fund balance is estimated to be $8M as of June 30, 2026, and could reach $16.7M by June 30, 2027, with no appropriations for Children and Youth Services budgeted thus far in FY 2026-27.  All bargaining units have agreed to 4-year contracts that extend through the Fall of 2027. Respective increases and changes that have been agreed upon and the impact to the FY 2026-27 Proposed Budget are included herein. The next salary increase of 5% will be effective October 1, 2026.
 Pension Obligation Bonds (POBs) were issued in July 2020 to assist the City in addressing its CalPERS Unfunded Accrued Liability (UAL). Issuance of POBs has significantly 8 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 restructured the City’s ongoing long-term pension obligations. The total savings realized are estimated at $95M. The FY 2026-27 Proposed Budget includes the annual payment of $15.1M, of which the General Fund portion is $12.6M and the remaining $2.5M is budgeted amongst non-general funds as the POBs are associated with all Departments Citywide.
 For the FY 2026-27 the City's Unfunded Accrued Liability (UAL) with CalPERS for both the Safety and Miscellaneous employee groups combined amounts to $5.4M. The Proposed General Fund budget for FY 2026-27 allocates $4.6M to cover most of this UAL obligation. The remaining $842k UAL balance is funded through other City funds.  One of the significant cost factors the City must account for in its budget is liability insurance premiums. These premiums cover the City against potential legal liabilities arising from accidents, injuries, or damage caused by City operations or employees.

According to the projections, the liability insurance premiums are estimated to increase by $250k for the next year, as reflected on the FY 2026-27 Proposed Budget. This year’s increase is becoming the norm, as liability insurance premiums have been on an upward trend, continuously increasing over the years. Several factors contribute to this rise, including the increasing frequency of claims, the severity of incidents, and the overall costs associated with legal proceedings and settlements, and hardening of the insurance market.

Future significant increases in liability insurance premiums impact the overall budget and the allocation of costs across various City departments.  On February 6, 2023, the City Council approved the Consolidated Financial Policies and Administrative Procedures which included policies to contribute amounts to respective areas to address the City’s long-term obligations and needs. In the FY 2024-25 Adopted Budget, $300k was included for a Catastrophic Events Reserve, $500k for a Section 115 Pension Trust, $200k for Equipment Replacement Reserve, and $1.26M for CIP Projects funding, which was about ¾% of preliminary General Fund revenues. These Policies replaced the original Financial Policies approved in 2011, which included the City of Pomona Sustainability Policy and General Fund Reserve Policy. In FY 2026-27 Proposed Budget there are not any allocations related to the Consolidated Financial Policies. All General Fund CIP funding is being proposed using the CIP Reserve Fund. There are no CIP allocations budgeted from the General Fund for FY 2025-26 or in this Proposed FY 2026-27 General Fund budget.
 The Annual Budget includes allocated costs in several line items which are common to most of the City’s Departments. These line-items include Information Systems, Workers’ Compensation, Unemployment, Liability Administrative functions, and the maintenance and operation of the City’s Fleet. In addition, costs are recovered for Administrative Support and Printing/Mail Services. These costs, which include both the actual service expenses, as well as related personnel expenditures, are recovered from those Departments making use of the respective service in proportion to the extent the provided services are used. Overall the General Fund cost to support these funds has increased $3M to fund these necessary internal services. Some of the increases are contributed to previous allocated 9 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 costs funded by ARP, Refuse, and OATH for programs such as the HEART program and other ARP funded programs.
 The General Fund budget does not reflect a Vacancy factor calculated to address the significant vacancies currently in the General Fund. With the financial challenges including a General Fund Proposed deficit of $11.4M, most of the full-time vacant positions are not being recruited at this time. Instead, many General Fund positions are being put on hold for recruitment, thus the budgeted savings for those 28.85 positions (also known as a “freeze”) are included in this budget, saving the General Fund $4.8M.  This General Fund budget includes continuous reductions from all General Fund Departments totaling close to $6M which equates to close to 5% of the Departments initial FY 2025-26 baseline budgets. These reductions remain in this Proposed FY 2026-27 General Fund Budget.

General Fund Revenues
The FY 2026-27 General Fund Revenues are estimated at $170.5M. Overall, the estimates have increased by 4% ($6M) from last fiscal year. Following Table 2 is a brief discussion of each of these revenue sources.

General Fund Revenues by Category - Table 2
Property Tax – There is a projected $5.3M increase over the prior fiscal year in property tax revenues. Property tax revenues are typically received from November through August with the Revenue Category
FY 2025-26
Budget
FY 2025-26
Y/E Est.

FY 2026-27
Proposed
FY 2025-26
Budget vs. FY
2026-27
FY 2025-26
Y/E Est. vs.

FY 2026-27
Property Taxes 53,670,000 $ 54,357,161 $ 58,947,500 $ 5,277,500 $ 4,590,339 $ Sales Tax 42,800,000 41,288,610 42,641,000 (159,000) 1,352,390 Utility Users Tax 22,505,000 22,306,789 22,510,000 5,000 203,211 Total - Big "3" 118,975,000 $ 117,952,560 $ 124,098,500 $ 5,123,500 $ 6,145,940 $ Other Taxes 22,403,800 22,428,800 23,023,300 619,500 594,500 Licenses, Permits, & Fees 8,788,534 7,713,096 9,156,340 367,806 1,443,244 Charges for Svc 4,321,744 4,470,399 4,505,784 184,040 35,385 Fines 3,932,721 3,397,297 4,028,221 95,500 630,924
Other Revenues 6,070,342 8,354,791 5,717,989 (352,353) (2,636,802) Total - All Sources 164,492,141 $ 164,316,943 $ 170,530,134 $ 6,037,993 $ 6,213,191 $ 10 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 annual tax roll information being distributed by the Assessor’s Office in July. Based on information provided by the Property Tax Consultant, this anticipated increase is based on value gained on all single-family residential sales. Value growth for FY 2025-26 benefited from the substantial growth of Residential values. Residential value growth was $653.9M (6%). Based on value gained on all SFR sales through August ($115.5M), value to be added to the 2026-27 tax rolls from sales in 2025 will probably be less than the $224.5M added to the 2025-26 roll from SFR sales in 2024.

Sales Tax – The Sales Tax category includes both the countywide base for Sales Tax as well as the Transactions and Use Tax at three quarters of one percent (0.75%). Sales Tax is estimated to decrease by less than 1% in FY 2026-27. Per the Sales Tax Consultant, agencies should expect sales taxes to stay flat or decline slightly as sluggish economic conditions leave consumers cautious in their spending patterns, especially for big ticket items and discretionary products. The $159k decrease is primarily due to a decrease in spending in multiple business groups such as, the Building and Construction sector, Fuel and Service Stations, and Restaurants and Hotels.

Utility User Tax (UUT) – UUT revenues are estimated to increase by less than 1% in FY 2026-

27. UUT revenues are expected to remain the same with the exception of those received from participants of our Maximum Utility User Tax Program. That program has seen a decline in participants which resulted in a decrease of $195k in remittance revenue for that category under UUT.

Other Revenues – This category includes several revenue streams: Transient Occupancy Tax (TOT), Business License, Cannabis Tax, other taxes, licenses, permits, fees, other miscellaneous revenue, transfers-in and other financing sources. Changes in this category from FY 2025-26 to FY 2026-27 are estimated to increase by $914k overall. The “Other Taxes” section of this category is expected to experience a $620k increase primarily due to an estimated increase in Franchise Fee revenue. In addition, the “License, Permits and Fees” section will experience a minimal decrease across several fee line items resulting in an overall decrease of $367k. The “Other Revenue” section will decrease primarily due to an estimated reduction of $350k in Paramedic Pass Thru revenue.

Measure Y Transfer to Children and Youth Fund – In Section 1802(j) of the City of Pomona Implementation Policy authorized by Section 4 of Measure Y states the City shall set aside a portion of the annual actual unrestricted general-purpose revenues of the City to be transferred to the Children and Youth Fund in the amounts specified in the measure. The annual amount of actual unrestricted general purpose revenues are supposed to be calculated by the City Manager and must include all of the following sources of revenue received by the City: (1) Property Taxes, (2) General Sales and Use Taxes, (3) Utility Users Tax, (4) Property Transfer Tax, (5) Transient Occupancy Tax, (6) Fines, forfeitures and penalties, (7) Interest from general fund reserves, and (8) other revenues the City can use for any lawful, municipal purpose. The City shall not define which revenues are to be considered unrestricted general-purpose revenues in a manner inconsistent with the measure. By law, the City may adopt development impact fees and various user fees, which must reflect the actual costs of services. Proposition 26, Proposition 218, and the Mitigation Fee Act (Government Code Section 66000) all identify various fees and changes for 11 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 which the City must account for and ensure that they do not exceed the reasonable cost of providing the service or impact, unless approved by the voters as a tax. The user fees are currently in the General Fund. For tracking purposes, the City will separate accounts for these fees and will not include them in the calculation of the General Fund transfer to Measure Y. Examples of these amounts are: Cost recovery, charges for services, reimbursements, GASB entries, Intergovernmental revenues, permits and fees. Every fiscal year during budget adoption, an estimated amount will be allocated in the budget for the General Fund transfer to the Youth and Children Fund. This amount will be transferred in quarterly installments, each equal to one-fourth of the estimated total, on July 1, October 1, January 1 and April 1. By October 31, amounts will be trued up based on actual unrestricted general fund revenues, excluding any revenues that are classified as cost recovery or those that reimburse the General Fund for the cost of providing services.

General Fund Expenditures
The General Fund is the largest fund in the City and represents about 41% of its Operating Budget.

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

In FY 2025-26 due to the increase in the General Fund’s allocation to the Pomona Children and Youth Fund (transfer amount was $7.5M in FY 2025-26), the FY 2025-26 General Fund budget implemented a 5% reduction of all Departments baseline budget equating to about $6M and included a “freeze” of funding of 32 FTEs (29.85 General Fund), as well as no contributions were made to fund the City’s Consolidated Fiscal Policies which totaled $2.3M in FY 2024-25. Despite these reductions staying in place in the FY 2026-27 General Fund Budget, the FY 2026-27 budget is estimated to increase $12.2M when compared to FY 2025-26. This primarily is due to an $8.2M overall staffing category increase that includes MOU increases in salary and benefits and a $1.2M increase in Unfunded Accrued Liability (UAL) payments to CalPERS. Additional items added to this figure include $2M in personnel costs to fund the HEART and Illegal Dumping program, as well as a $476k placed holder for ARP positions that will need to be funded after December 2026.

All of this offset by $4.8M for 28.85 full time frozen positions. Also included in this budget is an increase of $700k is for the Humane Society and Fire Contract and the transfer of the dumping fees budgets for the HEART and Illegal dumping programs. Allocations in all areas are significantly increasing in the areas of self-insurance claims and support areas, with a rise in Workers Compensation and Liability claims, and the one-time increase for the City’s new Enterprise Resource Planning (ERP) financial and human capital software programs bringing this category to a total increase of $3M. The Children and Youth Fund transfer from the General Fund will increase $1.7M for the required 6% per the City Charter, however offsetting these increases will be reductions to various controllable contracts throughout the City and no capital expenses budgeted for vehicles and equipment at this time. It should be noted though the City is still funding Youth Services Citywide at approximately $18M, The FY 2026-27 General Fund budget for the Library and Community Services totals $9M of that amount. However, the funding allocation for youth commitment was significantly reduced in the FY 2025-26 budget, and this trend continues in FY 2026-27.
12 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 Table 3 and Table 4 show details of the $12M increase by Department and Category.

The Police Department's budget increased by $5M compared to FY 2025-26. This increase includes staffing costs increasing by $4.8M due to the Department's CalPERS UAL and MOU salary and benefit increases. Also included is the $900k increase as the HEART budget previously funded by various Non-General Funds for the last 8 years. Allocations charged to all City Departments equate to a $1.5M increase for the largest Department in the City, this includes the portion the HEART Team needs to support. Offsetting are significant continued decreases with a “freeze” of 24 FTEs positions for only those that are currently vacant totaled $4M. The frozen positions consist of 3 Jailers, 1 Police Dispatcher, 2 Police Records Specialists, 3 Senior Police Dispatchers, 1 Senior Police Records Specialist, and 14 Police Officers.

According to estimates from the Los Angeles County Fire District (LACFD), the cost of services is expected to rise by $100k compared to the previous fiscal year’s revised FY 2025-26 contract amount that had savings in employee benefits, primarily for retirement, workers compensation, and retiree health insurance. In the same communication from LACFD, the FY 2026-27 fee has a

5.65% increase over the FY 2025-26 revised amount. This significantly changes things by decreasing the FY 2025-26 amount by $2.9M. However, with the MOU with the firefighter’s union already expiring in December 2024, it is anticipated the City will get a revised fee amount in either September 2026 or March 2027 which will likely align with projections provided with the adopted interim contact approved by the City Council in March 2026. Staff will be providing an update as soon as that information is received.

The Public Works Department's budget reflects an increase of $2.9M compared to the prior fiscal year. In FY 2025-26 the Department implemented budget reductions through a $200k reduction in controllable contracts and by freezing unfilled vacant positions, specifically the Associate Civil Engineer and Graffiti Removal Worker positions, which generated $116k in savings. The Department also unfunded a Equipment Mechanic in the Fleet division, which contributed to the Equipment (Fleet) fund savings plan. The Department had a significant increase of $1.7M to fund the HEART and Illegal Dumping programs which were previously funded by Refuse Fund reserves. Allocations also increased by $700k, mainly in the areas of liability claims, which include portions for these two programs (HEART and Illegal Dumping).

Considering the necessary fiscal adjustments across Departments, the FY 2026-27 budget reflects a continued pause in the General Fund Capital Improvement Project allocation. This effort allows the City to address more immediate priorities while maintaining essential services for residents, as well as to fund the Pomona Children and Youth Fund. The FY 2026-27 CIP Budget includes the use of $1M of the CIP Project Fund Reserves generated from past General Fund transfers.

Development Services experienced an overall increase of $415k compared to the last fiscal year.

While there was an increase in staffing costs of $616k, that includes an offset with the continued freeze of the Deputy Development Services Director position ($250K). Also included is a reduction in the building and services consultant contract in the amount of $113k and a controllable contract decrease of $102k. These contract reductions would have been eliminated, but due to a hiring freeze of all General Fund positions, these funds are needed until full-time staff can be hired. 13 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 as these consultant services are needed for inspections on Development projects throughout the City.

Community Services has an overall budget increase of $286k in fiscal year 2026-27. Despite this increase, the department realized substantial reductions through the reduction of prior year budgets related to youth commitment programming. This reduction was implemented to align youth services with anticipated funding levels and avoid duplication of services associated with the implementation of Measure Y. The main increase to the Department relates to allocated cost increases for self-insurance funds
The General Government group consists of the Mayor & City Council, City Administration, City Clerk, Finance, and Human Resources Departments. It experienced an increase of $2.3M compared to FY 2025-26, primarily due to the increased transfer amount of $1.7M from the General Fund to the Pomona Fund for Children and Youth. This significant change reflects the progression of the program's funding structure – while the FY 2024-25 transfer was calculated at 2% for half of the fiscal year, the FY 2025-26 allocation increased to 5% for the full fiscal year, resulting in a $7.5M transfer. The FY 2026-27 transfer equates to $9.2M. Also as part of the vacancy savings, two positions that cost $214k are budgeted to remain unfilled in the City Clerk's office (Records Management Specialist and Administrative Assistant).

The General Services Department experienced an overall budget increase of $253k in FY 2026-

27. The Department has a $400k increase in the Humane Society contract as a result standard contract provisions combined with pool adjustments within IVHS service cities. The Department budget also has a place holder of the $477k in personnel related costs included in the General Fund Budget for 5.45 positions that have been funded by the ARP grant. After December 2026, these positions will need to be allocated to another funding source and a discussion about funding these positions in future budgets will need to occur no later than the fall of 2026. These increases were partially offset by a reduction of a onetime $418k CIP appropriation for the City Hall Remodel and Flooring project that was a onetime expense, and $200k in onetime consultant contracts. It should be noted the City has suspended funding for several fiscal policies that were last included in the FY 2024-25 budget, including $300k for catastrophic events, $200k for equipment replacement, and $500k for the Section 115 trust, and set percentage in CIP contributions. This highlights the city's need to reallocate resources in the current budget environment.

The Neighborhood Services budget reflects a $222k increase compared to the previous fiscal year.

This change can be attributed to a $194k increase in allocations costs, primarily due to Liability and Pension Obligation Bonds (POBs) costs that were previously allocated to certain Housing Grants. There is also a $22k increase is related to MOU salary and benefit increases.

The Library experienced an overall budget increase of $216k for FY 2026-27. This increase is related to MOU salary and benefit increases. As implemented in FY 2025-26, the Library was not allocated its previous budget for youth commitment.
14 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 Table 3 illustrates the Proposed FY 2026-27 General Fund Budget broken down by Departments and compared to the previous year. Table 4 recaps and explains the budget category differences presented in Table 3.

General Fund Expenditures By Department – Table 3
Police 48%
Fire 21%
Public
Works 9%
CIP 0%
Development
Services 4%
General
Government 9%
General Services
4%
Community
Services 4% Library 1%
General Fund
Expenditures
FY 2025-26
Budget
FY 2026-27
Proposed Variance
Police $ 81,543,310 $ 87,028,392 $ 5,485,082
Fire 37,758,927 37,858,291 99,364
Public Works 14,045,046 16,922,746 2,877,700
CIP 0 0 0
Development Services 7,393,895 7,808,411 414,516
General Government 13,929,078 16,194,719 2,265,641
General Services 5,925,714 6,178,668 252,954
Neighborhood Services 671,813 894,079 222,266
Community Services 6,681,488 6,968,022 286,534
Library 1,835,147 2,050,749 215,602
Total $ 169,784,418 $181,904,077 $ 12,119,659
15 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 Expenditures By Category – Table 4
Expenditures Amount Brief Summary
Personnel $8,210,483
This increase of $8.2M staffing (personnel) category increase includes MOU increases in salary and benefits and a $1.2M increase in Unfunded Accrued Liability (UAL) payments to CalPERS. Additional items added to this figure include $2M in personnel costs to fund the HEART and Illegal Dumping program, as well as a $476k place holder for ARP positions that will need to be funded after December 2026. All of this is offset by $4.8M for 28.85 full time frozen vacant positions.

Controllable Exp (895,872)
This decrease of $895k in the controllable category is for $242k in reductions for Fire related consulting and legal services in the Administration Department; $10k reduction in Human Resource contracts for Class/Comp study, benefits broker, FLSA audit, and investigators; $25k reduction for the Master Fee schedule cost study; $142k reduction in Public Work street contracts; $110k for building and safety inspection services; $120k for the mid year appropriation for the compassion fund, and $235k reduction for Police Vehicle Builds that are not needed with no new vehicle purchase approved at this time.

Required Exp 706,927
Included in this budget category is an increase of $400k is for the Humane Society and $100k for the Fire Contract and with the transfer to the General Fund of the dumping fees budgets of $200k for the HEART and Illegal dumping programs.

Utilities 103,125 The increase represents increases in water, electricity and gas.

Allocated Costs 2,926,649
This $3M increase will be for the internal service funds allocations that increase each fiscal year to support all Departments citywide. This year overall increase includes $345k for fleet operations due to increased fuel costs, a $1.3M increase to Liability claims and administration of which continue to rise due to the increased number of claims which results in higher premiums. The Information systems allocation increase of $775k is due to the one-time increase related to the City’s new Enterprise Resource Planning (ERP) financial and human capital software programs. It should be also noted allocations in all areas are significantly increasing with the transfer of the HEART and Illegal Dumping to the General Fund.

Recovered Costs 268,148 The $268k change is a result of the CPI adjustment for the Cost Overhead Allocation.

Capital (453,017)
This decrease of $453k is related to no General Fund vehicle requests that are included at this time, as the Equipment Replacement Fund that will have a $960k balance after July 1, 2026 may be utilized to revisit future Department vehicle requests.

Transfers Out 1,253,216
Transfers overall will be higher in FY 2026-27 in an amount of $1.3M compared to FY 2025-26. This made up of a net increase of $1.7M for the Children and Youth Fund Transfer (Measure Y), and the reduction of a onetime $418k CIP appropriation for the City Hall Remodel and Flooring project that was a onetime expense. It should be noted, but not financially reflected, there are no contributions to the CIP budget and the Consolidated Financial Polices will not be funded in the FY 2026-27 budget.

TOTAL CHANGE $12,119,659
16 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27

FUND BALANCE
In a proactive move to strengthen the City's financial foundations, staff collaborated with the City's financial advisor, Urban Futures, Inc. (UFI), to develop updated Consolidated Fiscal Policies and Administrative Procedures. These updated policies were adopted by City Council action on February 6, 2023, with the purpose of establishing comprehensive guidelines for the City's overall fiscal planning and management.

The consolidated policy document is structured to develop principles that guide the City's financial administration. It encompasses crucial areas such as Fund Balances, Reserves & Surplus, Pension and Other Post-Employment Benefit (OPEB) Funding, Budget Adoption and Administration, Fiscal Sustainability Plan Elements, Capital Improvement, Debt Management, Investments, and Economic Development. Any amendments to these City Council Policies require Council approval.

One of the critical components was updating the General Fund Economic Reserve (Fund Balance Policy) to 22% of operating expenses, with a long-term goal of increasing it to 25%. The previous policy goal was 17%. This reserve policy is essential to ensure the City can access financial resources during economic downturns, revenue disruptions, unexpected debt service obligations, or other unforeseen events impacting cash flows.

The City’s financial outlook shows projected reductions in the General Fund Balance over two fiscal years. The year-end estimate for FY 2025-26 projects a reduction of $713k from the fund balance on June 30, 2026. Additionally, FY 2026-27 anticipates using $11.4M from General Fund reserves by June 30, 2027. It is crucial to note the City's effort towards these proactive measures.

However, as stated earlier, there are no contributions for the Consolidated Fiscal Policies included in the FY 2026-27 Budget. In contrast to previous fiscal years, operations resulted in a surplus, which the City utilized $4.4M of the $13.2M surplus from FY 2022-23 for long-term financial investments. There was no operating surplus from FY 2023-24, however the City had $2M available in the Franchise Fee Funded programs fund and distributed this amount in a similar manner to the Section 115 Trust ($1M), Equipment Replacement Reserves ($500k), and the CIP ($500k). Fiscal Year 2024-25 did not have a surplus resulting in no allocations in compliance with the policy.

As a result of implementing the Fiscal Policy, the City started to make strategic contributions to various funding strategies to strengthen its financial position. These contributions spanned multiple fiscal years and utilize General Fund Unassigned Fund Balances from prior years. At this time portions of these “buckets” have been utilized, but unfortunately no contributions have been made for quite some time as result of the General Fund challenges and the anticipation that a surplus will not be realized for quite some time. First, to date the Section 115 Pension Trust has a fund balance of $3.8M. Secondly, to prepare for potential catastrophic events, this City bucket has $600k. Thirdly, recognizing the importance of maintaining and replacing essential equipment, the City has a balance of $960k in the Equipment Replacement fund. Finally, to address capital improvement needs the Capital Improvement Program (CIP) reserve balance is $2M (net the $1M contribution made to CIP projects in the FY 2026-27 budget). Through these strategic 17 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 contributions, the City has made progress to long-term financial sustainability, addressing critical infrastructure needs, and ensuring the availability of funds for unforeseen events and future obligations. It must be noted these “buckets” are being utilized and will be eventually disappear without additional inflows, which are not a part of the FY 2026-27 budget. Future surpluses are highly unlikely in the near future and future budgets will have to include less appropriations to secure the current reserves to protect the City’s long-term liabilities and daily operations.

While the projected General Fund $713k deficit for FY 2025-26 is minimal compared to the original $5.5M deficit projected in July 2026, this was possible with one-time funding to minimize this deficit. Two one-time events occurred; the first item is the $2.8M transfer (repayment) from the Development Impact Fees (DIF) Fund for funds borrowed from the General Fund to assist with funding the Civic Center Plaza - New Playground and Amenities CIP Project. The second event was a change with the Los Angele County Fire Department (LACFD) contract fee amount that was originally budgeted at $37.8M, but due savings in employee benefits, primarily for retirement, workers compensation and retiree health insurance, the revised contract amount for FY 2025-26 is $35M, a savings of $2.8M. These two items alone reduced the anticipated deficit for FY 2025-26.

However as noted herein, the FY 2026-27 General Fund budget will utilize existing reserves to cover the deficit of $11.4M.Available reserves are sufficient to cover this deficit for FY 2026-27 while still maintaining the Policy Goal of having 25% General Fund reserves available. However, as indicated earlier, continuing to utilize reserves for ongoing budgetary deficits will deplete General Fund reserves within the next few years.

Fund Balance History – Table 5

SUPPLEMENTAL REQUESTS
Each year, the budget includes supplemental budget recommendations for staffing, services, and equipment requests. With the limited resources available and to fund the contractual obligations FY 2024-25 Est FY 2025-26 Est FY 2026-27
Fund Balance 58,771,856 $58,058,895 $46,684,952
Change in Fund Balance N/A ($712,961) ($11,373,943)
Expenditures $155,027,334 153,280,788 $167,877,431
Transfers $10,489,395 $12,715,919 $14,026,646
Total $165,516,729 $165,996,707 $181,904,077
Percentage 35.5% 35.0% 25.7%
Policy Goal 23.0% 24.0% 25.0%
Difference 12.5% 11.0% 0.7%
18 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 in place, at this time staff is proposing no supplemental increases within the FY 2026-27 Operating Budget for General Fund and all Non-General Funds.

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

UAL vs POB Comparison Table – Table 6

OTHER FUNDS
Special Revenue Funds
Special Revenue Funds consist of ‘restricted receipts’ which may not be used for general municipal purposes. They are used to account for revenues derived from specific sources, which are required by law or best financial practices to be accounted for in separate funds. The most common Special Revenue Funds are for special taxes, such as Gas Tax, Propositions A and C, Measure R, AQMD, Maintenance Assessment Districts, Vehicle Parking Districts (VPD), and Fairplex Mitigation Funds.

The Special Revenue Funds also serve as an accounting mechanism for all grant funds received by the City. It's important to understand that these funds naturally fluctuate throughout the fiscal 19 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 year based on grant lifecycles. As existing grants reach their conclusion and funds are expended, the total Special Revenue Funds decrease. Conversely, as the city secures additional grant funding, the total increases. A key consideration for budget planning is that the amounts allocated for grant funds in the Special Revenue Funds represent estimates for awarded grants rather than grants being pursued. To ensure accuracy in financial reporting, staff will adjust the carryover grant balances at the beginning of the new fiscal year, once ending balances for FY 2025-26 have been determined. This adjustment process allows for better alignment between actual grant fund availability and budgetary allocations. As part of the new ERP software implementation, many individual grant funds were combined into Fund 215 Grants. The Budget Guide descriptions of funds indicate which funds were combined. Overall, total Special Revenue Fund revenues are estimated at $70M, a decrease of $27M from the prior year. This is primarily due to the American Rescue Plan (ARP) funding that is no longer available for future budgets. Total Special Revenue Fund expenditures are budgeted at $53M, a decrease of $46M of which half is related to ARP funding no longer available for future budgets. Other areas of decrease reflect funding that ended for housing or homelessness initiatives (highlighted in other parts of the budget message) and changes in funding for capital projects. Capital Improvement Projects (CIP) also fluctuate from year to year based on available funding. Many special tax funds provide funding for CIP through a transfer to the Capital Project Funds group of funds.

Debt Service Funds
The Debt Service funds serve as the dedicated accounting mechanism for all the City's long-term financial obligations, including bonds, certificates of participation, and leases. For FY 2026-27, the budgeted amount increased $35k from the prior fiscal year. This stability reflects the absence of any new bond issuances during the period, as well as the fact that no existing bonds have reached their maturity date and been paid off.

Capital Project Funds
The Capital Improvement Project (CIP) grouping of funds account for all construction projects that ultimately qualify for capitalization. Funding for these projects follow a specific budgetary approach – allocations are established at the time of project initiation or when supplementary funding is designated for an existing project. Importantly, unused budget allocations from previous fiscal years are not re-budgeted in the current cycle, as these funds automatically carry forward until project completion or reallocation. New CIP projects of $21.6 million have been included in the budget. This includes $12.6M in Special Revenue Funds representing mostly street related projects, $6.1M in Enterprise Fund projects related to water and sewer, and $2.9M in Capital Projects funds. Details are included in the Capital Improvement Program section of the budget document.

Enterprise Funds
Enterprise Funds account for operations that are financed and operated similarly to private business enterprises. The City of Pomona has three utilities that comprise the enterprise operations: Water, Sewer, and Pomona Choice Energy Authority. Enterprise Funds reflect a decrease in revenues of $19M compared to FY 2025-26 primarily due to a change in how capital projects are tracked in the new ERP software and also due to reductions in estimated revenues for the Pomona Choice Energy Authority. Expenditures decreased by $30.6M primarily due to a reduction in proposed 20 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 CIP. In FY 2025-26, a significant investment was made in CIP which are ongoing projects that will be carried forward into FY 2026-27. The City’s utilities are experiencing various increases in operational costs, such as, gas/energy, purchased water, staffing, maintenance and required contracts.

Internal Service Funds
Internal Service Funds (ISF) include Self-Insurance Services, Equipment Maintenance, Innovation and Technology, Pension Obligation Bonds, and Printing/Mail Services. The Self-Insurance Fund includes General Liability, Workers’ Compensation, and Unemployment. Each Internal Service Fund allocates costs to other city departments that benefit from their services. Allocations are typically a cost recovery which offset the expenditures completely. For some funds, recovery of costs or funding that comes from third parties are reflected as revenue. Allocations are based on various factors that may include each Department’s number of employees, or number of equipment or actual claims experience.

Housing Authority
The Housing Authority reflects an increase in revenue budgets to better represent actual revenues that are anticipated and necessary to pay for actual expenditures. The FY 2026-27 Housing Authority Budget is $29.5M.

Successor Agency
With the passage of ABX1-26 in 2011, the Redevelopment Agency (RDA), which was established in 1966, was abolished. In accordance with provisions of the legislation, the City assumed the role of Successor Agency to oversee the dissolution of the Agency and its assets. In compliance with the legislation, an Oversight Board was established to approve the Recognized Obligation Payment Schedule (ROPS) and Administrative Budget. In 2018, local Oversight Boards were eliminated, and Countywide Consolidated Oversight Boards were created. Pomona is part of the First District Oversight Board. The ROPS is annually submitted to the State Department of Finance to approve funding of qualified Agency obligations. The FY 2026-27 ROPS was approved for $12.6M and includes an administrative allowance of $184k.

STAFFING ALL FUNDS
Staffing cost for the FY 2026-27 Budget is calculated using the current approved labor contract provisions, increases in the City’s retirement contribution rates (PERS), step increases for staff, overtime, and hourly staff. Personnel history and funding allocations by Department are shown in the Authorized Staffing section of this document and include the Proposed authorized staffing level of 650.55 full-time equivalent (FTE) positions. In addition to these FTE positions, many Departments utilize part-time hourly employees to provide services to the community. There are no changes in the number of FTEs and reclassifications of positions in the FY 2026-27 budget. 21 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 Historical FTE Staffing Levels – Table 7

CAPITAL IMPROVEMENT PROGRAM (CIP)
CIP projects include building, upgrading, or replacing City infrastructure such as residential and arterial streets, bridges, traffic signals, storm drain systems, parks, and public facilities. The separate five-year CIP document addresses, in greater detail, specific projects to be undertaken both short and long term. The five year capital plan includes a total of 221 projects, totaling approximately $723.4M, of which approximately $171.5M is funded. $306.1M was appropriated in prior years of which $164.6M has been expended and $141.5M will be carried forward to Fiscal Year 2026-27.The approved prior funding for projects within this document reflects City Council approvals through April 20, 2026. Approximately $21.6M is proposed new CIP funding. And $8.4M reflects unfunded pending projects. This information is detailed in Table 8 below.

FY 2026-27 CIP Overview– Table 8
Total
Proposed
2026-27
Pending
2026-27
Following
Four Years+
Projects in
CIP Plan
Streets 26,137,538 63,229,575 6,416,530 2,350,000 198,613,020 296,746,663 Traffic 19,205,649 4,435,249 5,151,677 950,000 48,673,232 78,415,807 Parks & Facilities 33,170,525 75,195,173 1,921,144 5,100,000 75,762,893 191,149,735 Water 32,637,972 2,849,677 4,506,543 - 41,368,767 81,362,959 Sewer 3,087,605 4,867,332 1,500,000 - 2,419,855 11,874,792 Storm Drains 10,240,571 3,028,369 1,679,476 - 17,949,524 32,897,940 Miscellaneous 17,057,895 10,958,335 400,000 - 2,500,000 30,916,230 Total 164,563,710 141,537,755 8,400,000 21,575,370 387,287,291 723,364,126 Category
Estimated
Prior Year
Expenses
Estimated
Prior Year
Carryover
22 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 Noteworthy CIP projects for FY 2025-26– Table 9
CIP Highlights of 2025-26 TOTAL PROJECT COSTS SPENT TO DATE $117,869,379
ADA Path of Travel CW-CDBG 23-24 Construction Completed ADA Path of Travel CW-CDBG 24-25 Design Complete
ADA Path of Travel CW-CDBG 25-26 Design Complete
Civic Center Plaza Rehab and Playground Construction 75% Complete Electrical Improvements and Upgrades
Multiple improvements completed by the water production staff for improvements and replacements of remote
terminal units, motor control centers, and electrical SCADA hardware.

Financial Software Project Phase 1 Financials Module is in production since Jan '26.

Phase 2 Human Capital + Payroll Modules in progress.

Garey Ave Rehabilitation Project - Aliso to Monterey 65% Construction Completion, total project cost to date approximately $12 million
Highway Improvement SR-71 Highway to Freeway Construction 90% Complete Holt (East) Rehabilitation Construction Complete
Holt (West) Rehabilitation Construction Started
Martin Luther King, Jr. Park - Skate Park Expansion/Lights 100% Construction Completion, total project cost approximately $500,000
Park Restroom Construction and Replacement 60% Construction Completion, total project cost to date approximately $4 million
Police Parking Lot Renovations CIP 100% Completion, total project cost approximately $1.3 million
Pomona Library Facility Improvements Construction 90% Complete Pomona Multi-Neighborhood Pedestrian & Bicycle
Improvements $16M Construction 80% Complete
Pomona Transit Center ADA Improvements 50% Construction Completion, total project cost to date approximately $2.8 million
Reservoir Assessment and Rehabilitation
Multiple improvements completed by the water production staff for booster pumps, wells, blowers, and associated infrastructure.

Reservoir/Treatment/Production Rehabilitation Completed multiple well and booster pump rehabilitation projects. Reservoir 6 roof replacement is included.

Stormwater Master Plan Completing the final master plan document.

Street Improvements & Walking Trail Rehabilitation 70% Construction Completion, total project cost to date approximately $3.25 million
St Preservation 16-17 [Ph1] Construction Complete
Street Preservation- Local CW 24-25 Construction Complete Street Preservation- Local CW 25-26 Design Complete
Sustainable Transportation Infrastructure 100% Design, pending award and construction .

Traffic Signal Improvements - McKinley & Canyon Way 100% Completion.

Water - Hydropneumatic Station Improvements Demolish the existing onsite infrastructure.

Water Main Replacement - Design Completing the final design.

Water Resources Building Completed construction. Will Close project. 23 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 CIP Projects For FY 2026-27 – Table 10 Infrastructure Projects In Process for FY 2026-27
TOTAL BUDGETS OF PROJECTS IN FY 26-27
WORKPLAN: $143,332,104
252 E. 4th Street Major Rehabilitation
Construction work including site work, building
rehabilitation and required infrastructure
improvements.
2040 N. Garey Avenue Housing Units Design & Construction ADA Path of Travel CW-CDBG 24-25 Construction
ADA Path of Travel CW-CDBG 25-26 Construction
Arrow Highway Improvements Construction
Pomona Library Facility Improvements Construction
St Preservation 16-17 [Ph2] Design
Street Rehabilitation - D2&3 50% Construction
City Lot Remediation
Construct infrastructure to meet the required site
compliance for the regulating agencies. New
construction of monitoring wells, sampling sites,
and carbon treatment are included.

Civic Center Plaza Rehab and Playground Construction
Financial Software Project Phase 2 Human Capital + Payroll Modules live in Oct '26.

Ganesha Park Bandshell Upgrades 5% Design, total project cost to date approximately $55,000
Ganesha Park Stormwater Capture Move forward with constructing stormwater improvements.

Holt (West) Rehabilitation Construction
New Gym at City Yard
Improve an existing building interior to prepare for
gym use. Construct associated ADA improvements
as required.

Pedley Spreading Grounds - Pond
Enhancements
Continue construction of pond enhancements and
associated improvements.

Pomona Multi-Neighborhood Pedestrian &
Bicycle Improvements Construction
Pomona Safe and Active - Bicycle and
Pedestrian Safety Improvements 90% Design. (SGVCOG lead) Reservoir Assessment and Rehabilitation Design
– Various Locations
Construction work including tunnel well improves,
pipeline construction, filter improvements, and
onsite rehabilitation.

Reservoir/Treatment/Production Rehabilitation
Continue to rehab wells, booster pumps, and pipe
repairs. Reservoir 6 roof replacement, structural
construction, and associated infrastructure
improvements.

Runoff Capture and Water Quality
Improvements at Various Locations
Design and construction of stormwater
improvements for parks, small areas, city owned
lots, and installing drought tolerant landscaping.
24 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 CIP Projects For FY 2025-26 – Table 10 (continued)

YOUTH FUNDING
Over the last few fiscal years, a comprehensive table has been created of the City of Pomona’s combined efforts displaying each department's appropriations towards youth programming and related services. It is important to note that of the $40.9M budgeted for FY 2026-27, that $18M is related to programming and the remainder of $22.2M is for infrastructure and CIP investment youth funding.

Infrastructure Projects In Process for FY
2026-27
TOTAL BUDGETS OF PROJECTS IN FY 26-27
WORKPLAN: $143,332,104
Safe Paths Pomona - At-Grade Bicycle and
Pedestrian Safety 5% Design. (SGVCOG lead)
Safety Improvement At-Grade Crossing Design Complete. Construction starting Summer 2026 (SGVCOG lead)
Sewer Main Replacements - Design Construct pipeline improvements.

Sewer Manhole Rehabilitation Construct manhole rehabilitation improvements.

Street Preservation- Local CW 25-26 Construction
Street Preservation- Local CW 26-27 Design
Technology - Work Order Management System Assessment phase Transit Improvement Program Goldline Construction
Water - Anion Exchange Plant Upgrades Continue to improve mechanical, electrical, data, and infrastructure material.

Water - Booster Station No. 1 Rehabilitation Construct improvements and improve infrastructure at the booster site.

Water Facilities - Reservoir Demolition and
Rehabilitation
Continued water production demolition and
improvements for construction.

Water Facilities - Water Resources Building Site
and Street Improvements
Continue construction of security improvements,
utility additions, and onsite pavement.

Water - Hydropneumatic Station Improvements Begin construction of new booster pumps B-16 & B17.

Water Mains - Ellen Place Construct pipeline improvements.

Water Treatment - Volatile Organic Compound
Treatment Plant
Start demolition of R-5A and prepare site for
construction.
25 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 Youth Funding By Department– Table 11
CITY YOUTH RELATED BUDGET FUNDS FY 24-25 FY 25-26 FY 26-27

BUDGET BUDGET BUDGET

LIBRARY SERVICES
Library Operation - 1,927,183 2,020,749 Library Facility Improvements 1,000,000 5,491,483 - Library Youth Commitment - ARP 500,002 - - 7,418,666 1,500,002 2,020,749 COMMUNITY SERVICES
Afterschool Recreation (Youth) 865,401 1,250,193 1,049,300 Athletic Fields 576,486 432,461 305,775 Community Services Admin 2,050,522 1,601,650 2,013,189 Ganesha and Washington Pools 537,071 409,520 554,215 Prop A - Youth Trip Transportation 65,000 65,000 65,000 Recreation Facility Custodial 947,390 1,143,192 1,386,090 Special Youth Programs 304,503 390,810 183,635 Outdoor & Active (PUSD) 926,294 676,100 665,367 Community Services - Youth Commitment 1,500,000 1,080,830 817,078 7,049,756 7,772,667 7,039,649 NEIGHBORHOOD SERVICES
ARP Funds for Youth Related Programming - 33,941 92,471 Neighborhood Services Admin 646,072 838,045 894,079 CDBG - Community Organization Youth Services 23,508 19,235 TBD June 2026 CDBG - City Youth Services 28,741 102,535 TBD June 2026 PHA - Households w/Children Rental Assistance 6,371,460 7,955,460 7,987,260 Lead and Healthy Homes Program 434,418 6,462,262 4,947,433 Keeping Pomona Homes Healthy Program 38,975 562,132 - CoC - OPL - Households w/ Children - - 1,224,723 Family Self Sufficiency Coordinator - - 143,813 Pomona Family Sanctuary (Family Interim Housing) - - 306,600 15,973,610 7,543,174 15,596,379 POLICE SERVICES
Every 15 Minutes 2,000 2,000 2,000 Summer Day Camp 15,000 15,000 15,000 National Night Out 5,000 5,000 5,000 Santa Cop 10,000 10,000 10,000 Halloween Safety 600 600 600 Cops 4 Kids 18,000 18,000 18,000 Explorer Program 13,880 13,880 13,880 School Crossing Guard Contract 505,682 505,682 523,055 School Resource Officers 530,207 530,207 538,749 Public Safety Fair - - - Cadet Program 15,000 15,000 15,000 1,115,369 1,115,769 1,141,284
26 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 Youth Funding By Department– Table 11 (cont.)

PUBLIC WORKS
Park Facility Maintenance 1,162,416 1,271,409 1,444,505 Park Landscape Maintenance 4,273,076 4,535,632 4,613,865 Park Light Pole Replacements 11,094 3,227 3,304 Memorial Park Bldg Reno/Retro 507,215 - - Holt Ave. Corridor Improvements (Garfield Park) - 449,284 - Civic Center Plaza Rehabilitation (Kid's World) 5,165,322 5,946,540 1,003,674 ADA Rubberized Playground Surfacing Replacement - - - Ralph Welch Park Playground 153,661 - - Small Playground at Washington Park and Baseball Fields - 295,000 - Country Crossing Park Playground Resurfacing and Equip 350,000 - - Ted Greene Park Playground Upgrade 360,000 - - Jaycee Park Playground Upgrade 350,000 - - MLK Park Playground Equip Replacement 503,000 - - Renovation of La Casita Teen Center at Palomares Park 4,000,000 4,000,000 3,997,252
Park Restroom Replacement 2,310,451 3,000,000 409,718
Garfield Park Renovation 50,000 20,000 100,000
MLK Skate Park Expansion/Lights 347,767 - - Washington Park Comm Center Rehab 200,000 - - Pedestrian and Bicycle Lane Improvements 6,000,000 5,000,000 1,451,825 Ted Greene Restrooms 160,000 - - Palm Lake Golf Course Master Plan - - 500,000 Measure A Park Improvements - Citywide - - 1,164,263 24,226,092 26,199,002 14,688,406 ADMINISTRATION
Youth Public Art Projects 450,000 350,000 200,000 Public Art Coordinator 62,230 26,169 50,000 AIPP Program Manager 26,858 53,165 156,596 Art Activity Program Supplies for Chalk Art Festival, WaterColor Contest 10,000 - 10,000 Prop 64 Grant 103,628 - - 439,334 642,716 416,596 TOTAL YOUTH RELATED BUDGET 44,773,330 56,222,827 40,903,063 27 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27

SUMMARY
The FY 2026–27 Proposed Operating Budget has been developed in response to current fiscal conditions and reflects careful planning, prioritization, and disciplined decision-making.

Alternative revenue sources were explored, community input was solicited, and departmental budgets were refined to align with community needs while maintaining fiscal responsibility and long-term sustainability.

The broader economic environment continues to present challenges, including elevated fuel costs, ongoing efforts by the Federal Reserve to curb inflation through interest rate increases, potential softening in the labor market, and a slower housing sector. In light of these factors, it is essential to approach the estimation of program costs and available revenues with prudence. While revenues have remained relatively flat, historical trends demonstrate their cyclical nature and the potential for future declines. This underscores the importance of a balanced and measured approach to budgeting.

Accordingly, the FY 2026–27 Proposed Budget seeks to balance the delivery of essential services with the need to preserve the City’s long-term fiscal health. The second full year of Measure Y includes a $9.2M General Fund contribution that was not required in prior years. This obligation will continue to grow annually, placing additional pressure on the General Fund and likely necessitating reductions or reallocations in core City services in future budget cycles.

The FY 2026–27 General Fund Budget reflects a projected deficit of $11.4M. The General Fund balance is projected to total $46.8M by June 30, 2027, driven in part using approximately $712k in reserves in FY 2025–26 and an additional $11.4M in FY 2026–27. Continued reliance on reserves is not sustainable. The City proposed ballot Measure Z is the proposed solution to address budget shortfalls. If the Measure fails to pass significant corrective actions will need to be developed later in the fiscal year, and opportunities for immediate cost savings will be pursued as they arise.

CONCLUSION
The FY 2026–27 Citywide Operating and Capital Improvement Program (CIP) Budgets are respectfully presented. I extend my sincere appreciation to the Mayor and City Council for their leadership and commitment to sound fiscal policy as we work to enhance quality of life, invest in our youth, and address ongoing fiscal challenges in the community.

I also wish to recognize the dedication of our department heads and staff, whose collaborative efforts and thoughtful stewardship of resources were essential in developing this budget. Each department remains committed to delivering high-quality services while exercising fiscal discipline during a period of constraint.

Finally, I would like to thank the Finance Department’s Budget Development Team for their diligence, professionalism, and expertise. This budget represents a collective effort to responsibly serve the community and position the City of Pomona for a stable and sustainable future. 28 CITY OF POMONA
PROPOSED OPERATING BUDGET | FISCAL YEAR 2023-24 PROPOSED OPERATING BUDGET | FISCAL YEAR 2026-27 Respectfully submitted,
Anita D. Scott
City Manager
1 CITY OVERVIEW
The City of Pomona derived its name as the result of
a community-wide contest held in 1875 to select a
name for the City. Solomon Gates submitted the
winning name, Pomona, the
Roman Goddess of Fruit.

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

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

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

The Mayor and City Council appoint the City
Manager who serves as the City’s Chief
Administrative Officer. The Council also acts as the
Board of the Successor Agency to the former
Redevelopment Agency and the Housing Authority.

City Council / Agency meetings are typically held on
the 1st and 3rd Monday of each month. All meetings
begin at 7:00 p.m. in the City Hall Council Chambers
and are open to the public. Closed Session, if
necessary, is typically held at 5:30 p.m. Study
Sessions are scheduled as deemed necessary and are
appropriately noticed.

LOCATION
The City of Pomona is located at the southeast end
of Los Angeles County, borders San Bernardino
County’s western boundary, and is just five miles
north of Orange County. Pomona covers an area of
approximately 23 square miles and enjoys a dry subtropical climate with an average temperature of 63 Fahrenheit with an average annual rainfall of 17.3
inches.

GREAT PLACE TO LIVE, WORK AND PLAY
City Hall is located in the Civic Center complex in
downtown Pomona. Pomona is a full service city
with the exception of refuse, which is provided by
contract with Athens Services, and fire services,
which is provided by contract with the County of Los
Angeles. Through the fire contract, the County of Los
Angeles Consolidated Fire District staffs seven
stations which are supported by fire prevention,
community relations, state-of-the-art communications systems, and county command, control and administrative personnel.

The City provides parks, recreation and cultural
activities, community development programs,
parkways, medians, tree maintenance, water, sewer,
public safety, and general administrative services.

The Community Services Department operates 30
parks, 12 community centers, 2 senior citizen
centers, 2 public pools, a portable stage, 9 lighted
tennis courts, 16 pickleball courts, 3 skate parks, 25
2 basketball courts, 15 ball fields (12 lighted), and 8 soccer fields. The City of Pomona Public Library’s
resources and services include a circulating book
collection in English and other languages of over
300,000 volumes; newspapers and magazines; adult
reference and information services; Internet access;
audio-visual materials; a large genealogy collection;
and programs for children, young adults, and adults.

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

1.3 million people visit each year, the 543 acre Los
Angeles County Fairplex in Pomona has quickly
become the venue of choice for national and
international consumer shows, trade shows.

Conventions, and will host the Cricket events for the
LA28 Olympic Games. The Sheraton Fairplex Hotel &
Conference Center has helped drive business even
further with 244 rooms and meeting space for up to
1,000 people. Overall, the City boasts over 1,400
hotel rooms. The Fairplex Conference Center offers
state of the art meeting, conference, and banquet
facilities. Pomona also offers two renowned medical
facilities: the Pomona Valley Hospital Medical
Center, recognized as one of the top 100 hospitals
nationwide, and the nationally known Casa Colina
Hospital and Centers for Healthcare.

Pomona is a city of hidden treasures. Not only is it
the home of the National Hot Rod Association
(NHRA) Motorsport Museum, but it also lays claim to
owning a grove of Redwoods in Southern California.

Pomona has nearly 3,000 historically significant
buildings, a budding artists’ colony, and renowned
collector’s fairs. Among the most precious of
Pomona gems is the Ganesha Hills neighborhood.

Tucked into rolling hills, Ganesha Hills’ Spanish-style homes have won universal acclaim from developers
and residents alike.

Pomona offers a workforce that is among the most
diverse, well-trained, and skilled in the region. With
a combined resource of more than 95,000 students
at Cal Poly Pomona, Western University of Health
Sciences and other nearby colleges and universities,
Pomona has an array of professional and skilled
workers.

GENERAL STATISTICS & DEMOGRAPHICS
General
Date of Incorporation January 1888
Charter Date March 10, 1911
Charter Amendment Date November 1964
April 1999
November 2022
Form of Government Council - Manager
Officials Mayor & six Council Members
Elections First Tuesday in November
of odd-numbered years
Demographic Profile
Area (square miles): 22.8
Land Use Mix
Residential: 35%
Office/Commercial: 5%
Industrial: 8%
Public Lands: 24%
Streets & Other Right of Way: 24%
Open Space/Vacant Land: 4%
Historic Sites
The Palomares Adobe La Casa Primera
Phillips Mansion Wilton Heights
Lincoln Park Historic District Hacienda Park
Fox Theater Currier House
Recreation Facilities & Points of Interest
L.A. County Fairgrounds/Fairplex
Mountain Meadows Golf Course
Downtown Farmers Market
Pomona’s Antique Row
Cal Poly Pomona University Theater
NHRA Motorsports Museum
30 Parks/12 Community Centers
Transportation
Accessible Freeways: I-210, I-10, 71, 57, & 60
Bus and Rail Service: Get About, 2 Metrolink
Stations, Union Pacific, Amtrak, Silver Streak, MTA
Metro, Omnitrans, Foothill Transit
Ontario International Airport 12 miles
Brackett Field 3 miles
John Wayne International Airport 30 miles
Long Beach Airport 35 miles
Los Angeles International Airport 45 miles
3 Service Providers
Water / Sewer City of Pomona
Natural Gas The Gas Company
Electricity Southern California Edison Company
Pomona Choice Energy (PCE) City of Pomona
Telephone Frontier Communications
Refuse Athens Services
Internet Frontier Communication
Population Trend (per Dept. of Finance)

Year Census
Original
May Est.
2010 149,058 163,683
2011 149,243
2012 149,950
2013 150,942
2014 151,713
2015 153,266 152,419
2016 155,604
2017 153,082
2018 155,687
2019 154,310
2020 151,713 154,817
2021 151,319
2022 149,908
2023 149,721
2024 152,005
2025 153,042

BOARDS & COMMISSIONS
To provide a systematic process for community
participation, as well as serving as advisory bodies to the City Council within the confines of their
respective responsibilities, the City Council, by
ordinance, may create boards and commissions
within the City government. Each commission is
composed of Pomona residents who serve on a
volunteer basis. Anyone who has been a resident of
Pomona for a minimum of six-months, is a registered
voter, and is interested in serving on a commission
may obtain an application from the City Clerk.

Currently, twelve boards/commissions exist
whereby each member serves in honorary trust to its
board/commission and the City. Each board/
commission is comprised of seven members. Each
member of the Council nominates a person from
such council member’s respective district for a twoyear term. The following are our current boards and commissions:

Board of Parking Place Commission VPD
Citizens Oversight Committee
Community Life Commission
Cultural Arts Commission
Ethics Commission
Fairplex Mitigation Fund Advisory Committee
Historical Preservation Commission
Library Board of Trustees
Parks & Recreation Commission
P.R. Assessment District Oversight Committee
Planning Commission
Police Oversight Commission
Pomona Fund for Children and Youth
Accountability Board (Measure Y Board)
If you are interested in serving on one of these
boards/commissions or would like more
information, please contact the City Clerk or your
City Council representative.

BUDGET PROCESS
Pomona operates on an annual budget cycle. The oneyear operating budget is adopted before June 30th and becomes effective July 1st. The City Council annually
reviews and revises the Five-Year Capital Improvement
Program. This approach to financial planning gives the
City Council the opportunity to set policy and provide
direction for operational and capital budgets in an
efficient and productive manner.

Sections 1002 through 1011 of the Pomona City
Charter sets forth the legal requirements for the
preparation and adoption of the City Budget and
140,000
145,000
150,000
155,000
160,000
165,000
2010-2025
4 Capital Improvement Program. The Charter requires
that the City Manager submit to the City Council a
proposed budget at least 45 days prior to the
beginning of the fiscal year. It further requires that the Council set a time for a public hearing and that a notice of such hearing be published in a local newspaper no
less than two weeks prior to the hearing date. In the
event the budget is not adopted prior to the first day
of the fiscal year (July 1), the amounts appropriated for current operations for the prior fiscal year will be
deemed adopted for the current fiscal year on a
month-to-month basis until such time as the new
budget is adopted.

The City Manager is also required to submit to the City Council the Five-Year Capital Improvement Program at
the same time or prior to submission of the Operating
Budget.

Pomona uses a combined program and line-item
budget format. This is designed to provide for a
comprehensive management control and fiscal
planning system and is aimed at achieving goals and
objectives at operational levels which are consistent
with the needs and wants of the community. The
budget process is generally an incremental one, which
starts with a historical base budget. Requests for more or fewer appropriations are made at the departmental
level. Throughout the entire budget process, staff
continues to remain cognizant of public safety and
legal requirements, as well as, providing the most
efficient and economical service levels possible.

Budget Calendar: Altogether, budget preparation
takes approximately nine months. Work typically
begins in December (in the year prior to the first fiscal year of the budget) when staff prepares the Budget
Guide and culminates in August with the publication of
the Adopted Budget. The following schedule outlines
the major steps and typical months involved in
preparing and processing the annual budget and
covers one complete budget cycle:

December – The Budget Guide and related
materials are distributed and reviewed in a
training session. Salary allocation
distribution percentages are due to Finance
by January.

January/February – Preliminary revenue
estimates are projected and departments
submit preliminary expenditure budget
requests to the Finance Department.

February through April – Budget requests
are analyzed by the Finance Department and
preliminary revenue estimates are reviewed
and adjusted as appropriate. A Mid-Year
Review of the Current Budget and
Preliminary Preview of the Proposed Budget
is presented to the Community and
participation from the Community is
encouraged. The City Manager and Finance
staff meet with individual Department
Directors to review their budget estimates
and requests. Revenues are compared with
expenditures to determine the budget
planning direction. The Executive Team is
then briefed on the Proposed Budget and
balancing efforts are developed as
necessary. The Five-Year Capital
Improvement Program Budget is also
prepared during this same period.

May – The Proposed Budget is printed and
distributed. A City Council Study Session(s)
is held, and the City Council makes final
recommendations to the City Manager.

Revisions are made to the final budget
document per City Council direction.

June – The Public Hearing notice for the
Proposed Budget is published and the final
Proposed Budget documents are prepared
and submitted to the City Council. The
public hearing of the budget is conducted
and the budget is adopted. Additionally, the
required GANN calculation is prepared and
submitted to the City Council for adoption.

August – The final Adopted Budget is
published and distributed.

Amending the Adopted Budget: Once the Budget is
adopted by the City Council, the responsibility of
implementing each departmental budget lies with
each department director with ultimate responsibility
resting with the City Manager. Department Directors
are expected to operate their departments within the
5 appropriations established in the Budget. Budget
transfers or budget amendments should be the
exception rather than the rule. In certain cases,
however, requests are considered where unforeseen
events have occurred. In such cases, the Department
Director and Finance Director may approve transfers
within the same division and expenditure category.

Transfers - Moving funds from one division or
department to another or one category to another
requires the approval of the Department Director,
Finance Director, and City Manager. To amend or
supplement the Budget by the transfer of all or any
part of unused and unencumbered balances
appropriated for one purpose to another purpose, to
appropriate available funds not included in the
budget, or to cancel in whole or in part any
appropriation not expended or encumbered, requires
an affirmative vote of the City Council.

Amending the Capital Improvement Program Budget
requires City Council action, which is usually sought at time of bid award for the new or revised capital
project.

Budget Documents – The Adopted Budget sets forth
approved programs, operations, and the estimated
revenues to support these efforts for the fiscal year.

Three documents serve as the key for planning the
type and level of service the City provides its residents and businesses:

1. The Budget Guide is an internal document that
provides the basic instructions and assistance
necessary for each department to prepare its
budget submissions.

2. The Policy Budget and Summary document
contains summary tables and graphs, descriptive
narratives, and reports on each department and
fund. The document is organized into several
sections. The first five sections serve as both an
introduction and overview of the budget.

INTRODUCTORY SECTION
The City Manager’s BUDGET MESSAGE
summarizes revenues, expenditures, and sets
forth the major projections and budgetary
issues for the upcoming fiscal year.

The reader will find a wide variety of general
information including a City overview, fund
descriptions, the budget structure, definition
of revenue sources, and an explanation of the
budget process, among other information in
the USER GUIDE section.

The FINANCIAL SUMMARIES section provides
various charts and graphs including projected
available balances, revenue and appropriation
summaries, and planned transfers in and out.

The REVENUES section contains information on
major General Fund revenue sources along
with a line-item detail of historical and
estimated revenues for all funds.

The AUTHORIZED STAFFING section includes a
comprehensive listing of full-time personnel
with historical staffing trends.

A summary of the CAPITAL IMPROVEMENT
PROGRAM Budget is included within this
section.

The FUNDS/DEPARTMENTAL BUDGET SECTION
gives details on all departments within the
City. This section is divided by Fund or Fund
type and includes Special Revenue Funds,
Debt Service, Capital Projects, Enterprise
Funds, Internal Service Funds, and Housing
Authority Funds.

3. The Five-Year Capital Improvement Program
(CIP) provides a detailed description of the project
cost, status, and funding source for
capital/construction improvement projects
scheduled to take place over the next five years.

CIP budget preparation deadlines and publication
dates parallel those prescribed for the operating
budget.

BASIS OF ACCOUNTING & BUDGETING
The City of Pomona’s accounting records are
maintained in full accordance with Generally
Accepted Accounting Principles (GAAP), as
established by the Government Accounting
Standards Board (GASB). The basis for budgeting is
also in accordance with GAAP virtually without
exception. Since the implementation of GASB 34,
6 governmental fund financial statements are
reported using the current financial resources
measurement focus and the modified accrual basis
of accounting. Revenues are recognized as soon as
they are both measurable and available. Principal
and interest on long-term debt are recorded as fund
liabilities when due or when amounts have been
accumulated in the debt service fund for payments
to be made early in the following year.

A carefully designed system of internal accounting
and budgetary controls is used to ensure that
revenues and expenditures/expenses are tracked
and used as intended. These controls are designed
to provide reasonable, but not necessarily absolute,
assurance with respect to the reliability of financial
and budgetary records for use in the preparation of
financial statements, as well as accountability for all City of Pomona assets. The concept of reasonable
assurance recognizes the cost of control should not
exceed the benefits, and the evaluation of costs and
benefits likely to be derived requires estimates and
judgments by management.

BUDGET STRUCTURE & FUNDS
The City’s accounts are organized on the basis of
funds and account groups, each of which is
considered a separate accounting entity. The
operations of each fund are accounted for with a
separate set of self-balancing accounts that
comprise its assets, liabilities, fund equity, revenues, and expenditures. Government resources are
allocated to and accounted for in individual funds
based upon the purposes for which it is to be spent
and the means by which spending activities are
controlled. The various funds are grouped into
generic fund types and broad fund categories:

General Fund is the general operating fund of the
City. It is used to account for all the general revenue of the City not specifically levied or collected for other City funds and for expenditures related to the
rendering of general services by the City. This is the
largest operating fund in the City.

Special Revenue Funds are used to account for
revenues derived from specific sources, which are
required by law or administrative regulation to be
accounted for in separate funds.

Debt Service Funds are used to account for the
accumulation of resources for, and the payment of,
the City’s general long-term debt obligations,
including principal, interest, and related expenses.

Capital Projects Funds are used to account for
financial resources used for the acquisition or
construction of major capital facilities, which are not financed by proprietary (enterprise) funds.

Enterprise Funds are used to account for City
operations financed and operated in a manner similar
to private business enterprises. The costs of providing these services to the general public on a continuing
basis are financed or recovered primarily through user
charges. The City of Pomona has three Enterprise
Funds – Water, Sewer, and the Pomona Choice Energy
Authority.

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

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

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

The General Long Term Debt Account Group is used
to account for the City’s outstanding long-term
liabilities that are expected to be paid from future
revenues of the governmental funds.

Following is a list of currently or recently used funds within the City of Pomona –
7  GENERAL FUND
Fund 101 – General Fund
The General Fund is the general operating fund of
the City. It is used to account for all the general
revenue of the City not specifically levied or collected for other City funds and for expenditures related to
the rendering of general services by the City.
 SPECIAL REVENUE FUNDS
Fund 120 – Opioid Settlement Fund
In 2023, state and local government received about
$1.5 billion in settlement funds from more than a
dozen companies that manufactured, sold, or
distributed prescription painkillers and were sued for
their role in fueling the opioid crisis. Funding
awarded to states and localities must be spent on
funds on “opioid remediation efforts” defined in the
settlement agreement as “Care, treatment, and
other programs and expenditures designed to (1)
address the misuse and abuse of opioid products, (2)
treat or mitigate opioid use or related disorders, or
(3) mitigate other alleged effects of, including on
those injured as a result of, the opioid epidemic.”
Fund 124 – Neighborhood Stabilization Program
(NSP 1) (Combined with Fund 215 – Grants)
Funded by HUD, the Neighborhood Stabilization
Program (NSP1) was established by HUD for the
purpose of stabilizing communities that have
suffered from foreclosures and abandonment of
housing. NSP1 provides emergency assistance to
local governments to purchase foreclosed or
abandoned homes and to rehabilitate, resell, or
redevelop these homes in order to stabilize
neighborhoods and stem the decline of house values
of neighboring homes. The program is authorized
under Title III of the Housing and Economic Recovery
Act of 2008.

Fund 128 – Measure R
Measure R Local Return was approved by the voters
of Los Angeles County in November 2008 to help
meet transportation improvement needs. The
specific areas targeted for the improvements include
streets and roads, traffic control measures, bikeway
and pedestrian upgrades, public transit services,
graffiti abatement, and congestion management
programs.

Fund 130 – Neighborhood Stabilization Program
(NSP 3) (Combined with Fund 215 – Grants)
Funded by HUD, the Neighborhood Stabilization
Program (NSP3) is a one-time appropriation
authorized by the Dodd-Frank Wall Street Reform
and Consumer Protection Act of 2010 to continue to
address and mitigate the negative impacts of the
nation’s foreclosure crisis and housing market
collapse and to stabilize and revitalize communities
with the greatest needs. Properties may only be
acquired in HUD approved target areas of the city.

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

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

Fund 136 – Operation Porchlight Rapid Re-Housing
Grant (Combined with Fund 215 – Grants)
The Operation Porchlight Rapid Re-Housing Grant is
a Rapid Re-Housing Program, funded through HUD’s
Continuum of Care that will provide financial
assistance and services to individuals and families
experiencing homelessness to be quickly re-housed
and stabilized. Operated in collaboration with
Volunteers of America, the program also provides
housing relocation and stabilization services,
including such activities as mediation, credit
counseling, security or utility deposits, moving cost
assistance, and case management.

Fund 138 - Measure M
The Los Angeles County Traffic Improvement Plan,
Voter approved on the election ballot on November
8, 2016 imposes a retail transaction and use tax at
the rate of one-half of one percent (.5%) within Los
Angeles County. Funding is to improve traffic
flow/safety, repair potholes/sidewalks, repave local
streets, synchronize signals, enhance transit
systems, and create jobs.
8 Fund 141 – Measure A
Measure A is a half-cent sales tax countywide to
resolve homelessness through housing with services
and making housing more affordable throughout LA
County. Approved by LA County voters in November
of 2024, Measure A allows support for homeless
housing and services to support people currently
experiencing homelessness in finding permanent
solutions while doing more to address the drivers of
homelessness in LA County through affordable
housing construction, homelessness prevention, and
support for vulnerable renters. The half-cent sales
tax repealed and replaced the quarter-cent sales tax
that was set to expire in 2027 (Measure H). Measure
A took effect on April 1, 2025.

Fund 142 – Measure W
The Safe Clean Water (SCW) Program was created
with the passage of the Los Angeles Countywide
Measure W in 2018, which provides local, dedicated
funding to increase water supply, improve water
quality, and provide community enhancements
throughout Los Angeles County. The City of Pomona
receives 40 percent of the direct funding via the
Municipal Program proportional to the revenues
generated within the city boundaries. The Municipal
Program is designed to maximize the ability to
address local stormwater and urban runoff
challenges and opportunities. The Regional
Program, which is a competitive funding with the
Upper San Gabriel River Watershed cities, receives
50 percent of the revenue for the implementation of
projects and programs that will increase water
supply, improve water quality, and provide
community enhancements throughout Los Angeles
County. Ten (10) percent of the funds are for the Los
Angeles County Flood Control District to implement
the program.

Fund 143 – Permanent Local Housing Allocation
Healthy Homes Production Grant (Combined with
Fund 215 – Grants)
The Permanent Local Housing Allocation (PLHA)
Program was established by Senate Bill 2, known as
the Building Homes and Jobs Act. Its goal is to
provide a permanent and on-going source of funding
for housing-related programs and projects that assist
in meeting the community’s unmet housing needs.

The City uses this Grant to fund the ADU/JADU
Program, homebuyer assistance program, and to
leverage funding with the San Gabriel Valley
Regional Housing Trust for the City’s affordable
housing projects.

Fund 144 – Cannabis Community Benefit
The Cannabis Community Benefit Fund is used to
account for contributions by the cannabis business
operators in the City of Pomona. The funding is used
to benefit community programs and/or projects as
outlined in the permit application package submitted
by each business.

Fund 145 – Refuse Administration
In 2023, the City of Pomona has outsourced its
residential and commercial solid waste services to an
exclusive hauler. The Refuse Administration Fund
provides through hauler payments, for regulatory
compliance and solid waste oversight, as well as
payments for vehicle impact fees. In addition, the
fund also accounts for various State recycling grants
such as Used Oil, Tire, AB939, Curbside Beverage and
SB1383.

Funds 148/149 – The Pomona Fund for Children and
Youth (Also known as Measure Y)
These funds were established to allocate a portion of
the City’s general purpose revenue towards
programs and services for children and youth. The
initiative aims to improve the lives of Pomona’s
children, youth, and young adults by providing free,
high-quality programs and services. The funds are
financed through the City of Pomona’s existing
general purpose revenue, without requiring a tax
increase. Initially, 2% of the City’s general purpose
revenue will be allocated to the funds, increasing by
1% annually until it reaches 10%.

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

This statute was amended by Assembly Bill 1379 and
again more recently by Assembly Bill 2164. This
statute requires a four-dollar fee to be paid by any
applicant for a local business license, permit, or
similar instrument when it is issued or renewed. The
fee is divided between the local entity, which retains
90%, and DSA, which receives 10%. Local entities
shall use the funds for increased certified access
specialist (CASp) training and certification within that local jurisdiction and to facilitate compliance with
construction-related accessibility requirements.
9 Fund 151 – Inclusionary Housing Fund
Established in 2021, the inclusionary Housing
Ordinance in Section 74-359 allows the City Council
to implement “in-Lieu fees” as part of the
Inclusionary Housing Program. This option enables
residential developers to meet the City’s housing
requirements by contributing financially instead of
building on-site affordable units. These fees support
affordable housing initiatives and are typically
calculated based on affordability gaps and
construction costs. This approach ensures that
developers contribute to a balanced housing market
while fulfilling their obligations.

Fund 185 Older Adult Home Modification Grant
(Combined with Fund 215 – Grants)
The Housing Services Division in the Neighborhood
Services Department administers the Older Adult
Home Modification grant funded by the U.S.

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

Fund 186 ESG-RUSH (Combined with Fund 215 –
Grants)
The Neighborhood Services Department oversees a
special allocation of Rapid Unsheltered Survivor
Housing (RUSH) funding under the ESG program in
response to the President’s Major Disaster
Declaration dated January 8, 2025. An amount of
$1,000,000 was awarded to the City of Pomona
specifically due to Wildfires and Straight-Line Winds.

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

Fund 187 Proposition 47 Grant (Combined with
Fund 215 – Grants)
On October 3, 2024, the City of Pomona was
awarded $8,000,000 by the Board of State and
Community Corrections through the Proposition 47
Grant Program. Proposition 47 seeks to reduce
incarceration for nonviolent offenses and reinvest
the savings into community-based programs that
focus on mental health services, substance use
treatment, victim support, housing assistance, and
recidivism reduction.

Fund 188 CalVIP Grant (Combined with Fund 215 –
Grants)
This fund represents the $5.1M award from the
Board of State and Community Corrections through
the California Violence Intervention and Prevention
(CalVIP) Grant Program, which supports efforts to
reduce gun violence in the City of Pomona, focusing
on individuals at highest risk of involvement in
violence. The Office of Violence Prevention and
Neighborhood Wellbeing facilitates the Pomona
Violence Prevention Partnership, which implements
targeted strategies such as outreach, case
management, and supportive services to interrupt
violence and promote community safety.

Fund 189 – Healthy Homes Production Grant
(Combined with Fund 215 – Grants)
This is a Federal Grant award that funds the “Keeping
Pomona Homes Healthy” Program. The program
provides financial assistance to help families address
housing and environmental – related hazards in their
homes. The program targets low income families
with elderly persons, persons with disabilities, and
young children. This is a 3 ½ - year grant amounting
to $2.0 million.

Fund 190 HOME Investment Partnerships American
Rescue Plan Program (HOME-ARP) (Combined with
Fund 215 – Grants)
The HOME Investment Partnerships American
Rescue Plan Program (HOME-ARP) is for affordable
rental housing and homeless assistance. These funds
provide cities with flexible funding to: reach
populations experiencing homelessness, those
currently at risk of homelessness, addressing local
10 affordable housing, non-congregate shelter, and
supportive service needs within respective
communities. HOME-ARP funds are not the
traditional HOME Program funds, but are also
administered through the U.S. Department of
Housing and Urban Development (HUD) and
intended to address homelessness. Eligible uses of
HOME-ARP funds include the following activities: 1)
Administration and Planning; 2) Development and
Support of Affordable Rental Housing; 3) TenantBased Rental Assistance; 4) Supportive Services for Qualifying Populations; and 5) Acquisition and
Development of Non-Congregate Shelter (NCS).

Fund 191 – American Rescue Plan
The American Rescue Plan (ARP) fund was
established to account for the American Rescue Plan
funds received by the Department of Treasury. This
assistance provided needed relief to state, local, and
Tribal governments to enable them to continue to
support the public health response and lay the
foundation for a strong and equitable economic
recovery. The city was allocated $45.37M in ARP
funds.

Fund 194 – Community Development Block Grant
(COVID-19) Funds (CDBG-CV)
Funded by HUD through the CARES Act, CDBG-CV
funds are used to prevent, prepare for, and address
the negative impacts of the Coronavirus (COVID-19).

Funds are used for public service activities that meet
the needs of low income persons, including: rental
assistance, business assistance, food service, and
purchases of protective equipment.

Fund 195 – Fairplex Mitigation
This fund is used to account for obligated
contributions by the Fairplex to the Mitigation Fund.

The funding is used to mitigate adverse impacts on
surrounding properties from Fairplex operations.

Fund 196 – PEG Fee
Public, Educational, and Governmental Access
Support Fees (PEG) are granted under California
Public Utilities Code Section 5870. These fees are
only used and related to the production of
educational and governmental programming and
making the community cable channel available to
the public.

Fund 206 – State Gas Tax - RMRA/SB-1
The Road Repair and Accountability Act of 2017, also
known as the Road Maintenance and Rehabilitation
Account (RMRA) or SB-1 (Chapter 5, Statutes of
2017), was signed by Governor Brown on April 28,
2017. Investments are targeted towards fix-it-first
purposes on local streets, roads, highways, transit
operations and maintenance, capital investments,
and active transportation. There is no sunset on the
revenue sources included in the bill, with many of
the taxes and fees to be indexed for inflation to keep
pace with rising costs. Revenues generated from
RMRA/SB-1 are generated from increases to the
gasoline excise tax, diesel sales tax, loan repayment
(2017-2020), transportation improvement fees, a
reset of price-based gas tax, and zero emission
vehicle registration fees.

Fund 208 – State Gas Tax
The State Gas Tax is revenue received by the City
from the State of California. These funds include Gas
Tax revenues under Sections 2106 and 2107 of the
Street and Highway Code, which can be used for
either street maintenance or construction. In
1990/91, additional revenues were allocated by the
State under Section 2105 (Proposition 111). Gas tax
funds are used for traffic paint and sign, traffic signal operations, street tree maintenance, graffiti
abatement, and congestion management.

Fund 212 – Emergency Solutions Grant (ESG)
(Combined with Fund 215 – Grants)
Funded by HUD, the Emergency Solutions Grant
(ESG) funds the City’s strategic goals to address
homelessness as outlined in the Consolidated Plan.

The strategic goals for this purpose are:

Strengthening the City's Continuum of Care by
addressing gaps in residential and non-residential
services, and/or developing and implementing a plan
of homeless prevention that emphasizes “housing
stabilization.”
Fund 213 – Community Development Block Grant
The Community Development Block Grant (CDBG) is
allocated to local public jurisdictions through HUD to
provide opportunities for low-to-moderate income
persons and areas in 1) development of viable urban
communities, 2) preservation of existing housing
stock, 3) the elimination of slums and blight, and 4)
11 expanding economic opportunities for eligible
persons. The CDBG program requires that funds be
targeted at households who earn less than 80% of
the area median income. Eligible activities include
infrastructure improvements, rehabilitation,
economic development programs, code
enforcement, administration, fair housing, and
public services. Fund 197 is a ‘roll-up’ of Funds 111-
117, and 213.

Fund 214 – HOME Grant (Combined with Fund 215
– Grants)
The HOME Investment Partnerships Program
(HOME) is allocated to local public jurisdictions
through HUD to create affordable housing. HOME
funds are awarded annually as formula grants, with
the goal of expanding the supply and improving the
condition of affordable housing for very low and low
income families. Eligible activities include: the
acquisition of properties; new construction; and
rehabilitation. Eligibility is limited to 80% of median income and below. The City funds a variety of
programs including: the substantial rehabilitation
program for owner-occupied housing; multi-unit
housing rehabilitation program for rental units;
down payment assistance for first time homebuyers;
tenant based rental assistance; as well as assistance
to Community Housing Development Organizations
(CHDOs).

Fund 215 – Miscellaneous Grants
The Miscellaneous Grants fund is home to several
Federal, State and local grants awarded to the City.

The fund accounts for the various grants which
impact the residents and community in many
different ways, that include Housing, Public Works,
and Police grants.

Fund 216 – Proposition A
Proposition A funds are a result of the County onehalf cent sales tax increase approved by voters in 1980 which is allocated to cities based on population.

The revenue can only be used for transit or transitrelated projects. The City has three years in which to use its annual allocation, or the money must be
returned to the Los Angeles Metropolitan
Transportation Authority. This funding supports the
City’s Get About paratransit services for the elderly
and disabled, as well as security services,
maintenance of transit centers, and cleaning of bus
shelters.

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

This funding is used for the cleaning of bus shelters
and transit related CIP projects. The Los Angeles
Metropolitan Transportation Authority must
approve all projects.

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

Fund 226 – Elderly Nutrition Program Grant
(Combined with Fund 215 – Grants)
The Elderly Nutrition Program Grant provides hot
nutritious meals to individuals 60 years of age and
older and their spouses. The meals are served
Monday through Friday, excluding holidays, at
Emerson Village, Washington Park, and Palomares
Park. The Elderly Nutrition Program collaborates
with a variety of agencies/organizations to provide
low to no cost services which include: health; legal;
adult education; tax assistance; transportation; case
management; and a variety of recreational programs
including special events for its participants.

Fund 229 – Lead Based Paint Grant (Combined with
Fund 215 – Grants)
The City’s Lead Education Awareness and Control
and Healthy Homes Program (LEACHH) Program is
funded through HUD’s Office of Healthy Homes and
Lead Hazard Control. The LEAC Program provides
lead testing and remediation, focusing on properties
built prior to 1978 that may contain dangerous levels
of lead-based paint materials usually found in paint
and tile products. It prioritizes families with children under the age of six where lead poisoning can cause
serious health issues. The City uses these funds to
address lead hazards, as well as to educate and
create community awareness regarding the dangers
12 posed by lead. Housing units that received lead
remediation assistance also receive healthy homes
funding to address other hazards in the home such
as mold, tripping, and electrical hazards.

Fund 230 – Vehicle Parking District
The Vehicle Parking District is responsible for the
administration, operation, maintenance, and capital
improvements of 23 City-owned parking lots in the
downtown business area.

Fund 239 – U.S. Dept. of Justice Edward Byrne
Memorial Assistance Grant (JAG) (Combined with
Fund 215-Grants)
In fiscal year 2004-05, the Justice Assistance Grant
(JAG) program was established by the U.S.

Department of Justice, Office of Justice Programs to
replace the former Local Law Enforcement Block
Grant (LLEBG) program. As with the predecessor
LLEBG program, the JAG program provides funds to
municipalities to assist with local law enforcement
agency programs and initiatives to reduce crime and
improve public safety.

Fund 245 – Air Quality Management District
Pursuant to provisions of Section 44220, et. seq. of
the California Health and Safety Code, and the
adoption of Assembly Bill 2766 in September of
1990, certain fees have been added to motor vehicle
registrations in order to implement the California
Clean Air Act of 1988. These fees, which are
presently $4.00 per vehicle registration (in
those areas which come under the jurisdiction of the
South Coast AQMD), are subvened to the South
Coast AQMD net of administrative costs borne by the
Department of Motor Vehicles, which may not
exceed more than 1% of total fees collected. The City
of Pomona adopted Ordinance Number 3600 on
June 3, 1991, to support the South Coast AQMD’s
imposition of the fee which was required to receive
the revenue for City programs.

The City of Pomona annually receives funds
generated by the DMV registration fee, which may
be used to assist local government on qualifying
projects designed to help reduce motor vehicle
emissions. The City presently receives $0.40 of each
$4.00 collected by the DMV -- to total approximately
$1.60 per vehicle registration -- which is
subsequently distributed to Pomona in a prorated
share, based upon current population data.

Fund 253 – South Garey Maintenance District
(Zones D, E & F)
The South Garey Maintenance District includes
landscaping facilities located within and along public
streets and sidewalks. The Median, Parkway, and
Landscaped Area Maintenance Program is
maintained by an outside landscape contractor and
administered by Public Works. The primary
responsibility of the contractor is to maintain all
landscaping in the medians and parkways along
South Garey Avenue, Rio Rancho Road, Auto Center
Drive, and Lexington Boulevard.

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

Fund 255 – Garey Ave Maintenance Dist. (Zone C)
The Garey Avenue Maintenance District includes
lighting improvements and landscape maintenance.

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

Fund 257/264 – CalHome Reuse Grant (Combined
with Fund 215 – Grants)
The CalHome Reuse Program is funded by
proceeds/pay-offs from projects funded out of the
City’s CalHome Grant. The State Department of
Housing Community and Development requires a
separate reuse account be established by the grant’s
recipients. The funds are similarly used to provide
deferred loans of up to $25,000 to low or very low
income owner-occupants of mobile home units
within Pomona and downpayment assistance to first
time homebuyers.
13 Fund 260 – Asset Forfeiture
Asset seizure proceeds represent cash, assets or
other items of market value that are alleged to have
been used in the commission of and/or derived from
the proceeds of illicit drug trafficking activity. Assets seized in this manner by law enforcement agencies
must be processed through State or Federal asset
seizure authorities before actual forfeiture of
ownership to the requesting agency can be made.

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

Fund 263 – Domestic Prep/Homeland Security
Grant (Combined with Fund 215 – Grants)
Funds from this grant source consist of federal pass
through monies awarded to the State of California
for distribution to county and city governments to
assist with local Domestic Preparedness and
Homeland Security efforts and concerns.

Fund 272 – TDA Article 3 Grant
The Bike Trail grant is distributed by the Los Angeles
Metropolitan Transportation Authority for sidewalks,
bike trails, and similar projects that encourage
transportation methods other than vehicle-related.

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

Based on population figures furnished by the
California Department of Finance, specific allocation
amounts for SLESF have been established for all
eligible agencies in the State. The COPS program is
not a competitive grant program and, therefore, the
City of Pomona is automatically entitled to receive
SLESF monies subject to adherence to established
COPS program compliance criteria.

Administered through the counties, the COPS
program provides that local police departments
must submit an annual fiscal year expenditure plan
to the County’s SLESF oversight committee outlining
how the agency intends to spend its SLESF allocation.

Fund 291 – Pomona OATH Initiative
The Pomona OATH (Officers Assisting the Homeless)
Initiative funds were awarded to the City by the State
of California to address homelessness. This funding
provides for: annual training for police officersfocusing on interaction with homeless individuals; dedicated full-time homeless liaison officer
positions; mental health clinician positions;
equipment; and annual reporting requirements and
data collection. Funding ended in Fiscal Year 2025-

26.  DEBT SERVICE FUNDS
Fund 320 – Debt Service Fund
Fund 320 is used as a “roll-up” for all City debt service funds. The City Debt Service Fund is used exclusively
to account for the receipt and disbursement of
monies for the payment of general long term debt
principal and interest, and transfer from other funds.

Fund 360 – Pomona Public Financing Authority
The Pomona Public Financing Authority was created
by a Joint Powers Agreement between the City of
Pomona, the Redevelopment Agency of the City of
West Covina, and the Redevelopment Agency of the
City of Pomona. The purpose of the Authority is to
provide, through the issuance of debt, financing
necessary for the construction of public
improvements.
 CAPITAL PROJECTS FUNDS
Fund 418 – Capital Outlay
This fund is used to accumulate funds for capital
projects. Funding for projects may come from
transfers from other funds, contributions, grants,
fees, revenues from sales of City capital assets
14 originally purchased with lease proceeds, and
interest on investments. (The Development Services
Department no longer collects special public open
space fees.)
Fund 423 – Series BC Capital Projects
The Series BC Capital Project Fund maintains
refunded bonds proceeds from the lease revenue
bonds issued in 2016 to refund Series AG, AN, and AP
bond issues that previously provided for
infrastructure improvements in the City.

Fund 428 – Capital Improvement Projects
The fund was established in 2012-13 to account for
Capital Improvement Projects (CIP), except for
projects funded with Enterprise Funds which are
accounted for within the respective Enterprise Fund.

Fund 431 – Permit System Improvement/Upgrade
This fund accounts for revenues collected per each
Building Permit issued and is to be used for future
improvements to the permit processing system as
approved by the City of Pomona City Council on July
7, 2008.

Fund 432 – Fee Analysis Review
This fund accounts for revenues collected for each
building permit issued and is to be used for future
upgrades and improvements to the planning and
engineering software.

Fund 434 – Building and Equipment Replacement
This fund is used to account for funds accumulated
to purchase fixed assets and equipment. Funding
may come from transfers from other funds and
earnings on investments.

Fund 435 – Series BG Capital Projects
The Series BG Capital Project Fund maintains
refunded bonds proceeds from lease revenue bonds
issued in 2017 to refund Series AU and AV bond
issues that previously provided for infrastructure
improvements in the City.

Fund 436 – Work Order System Improvement
This fund accounts for revenues collected for each
building permit issued and is to be used for future
upgrades and improvements to the planning and
engineering software.

Funds 437, 438, 439, 443 – Development Impact
Fees
Impact fee revenue from the roadway, traffic signals,
public safety facilities, parks and recreation facilities and storm drain facilities’ fees must be spent on new
facilities or expansion of current facilities to serve
new development. Impact fee revenue can be spent
on capital facilities to serve new development,
including, but not limited to, land acquisition,
construction of buildings, construction of
infrastructure, the acquisition of vehicles or
equipment, information technology, software
licenses, and equipment.
 ENTERPRISE FUNDS
Fund 510, 520 – All Water Funds
The Water Department provides safe, high-quality
water and delivers this water upon demand in an
efficient manner at a reasonable cost to the
residents and businesses within the City of Pomona.

The Department maximizes locally produced
groundwater and locally collected surface water to
minimize reliance on more expensive purchased
water through the efforts of production, distribution
and construction, water quality, and water
treatment operations. In addition, the Department
operates and maintains the City’s water treatment
facilities, air stripping towers, anion exchange plants, and the recycled water system. The Department also
provides engineering services, financial oversight,
grant administration, as well as customer service and
utility billing for approximately 30,000 accounts.

Furthermore, the Department manages the Recycled
Water Fund and Watershed Management Fund.

Fund 540, 550 – All Sewer Funds
The Sewer Division provides for the safe, effective,
and efficient operation of the wastewater collection
and conveyance system through maintenance
services, engineering services, customer service, and
financial oversight. The Division also provides
twenty-four-hour emergency service in order to
respond to system failures, minimize sanitary sewer
overflows, comply with regulatory mandates, and
ensure the public’s health and safety.

Fund 551 – Pomona Choice Energy Authority
The Renewable Energy program is better known as
Pomona Choice Energy. Pomona Choice Energy
supplies power to homes and businesses with an
15 opportunity to opt up to 100% renewable energy.

Our partner, Southern California Edison (SCE),
continues to do the billing, maintains the power
lines, and handles all new service requests and
emergencies. Pomona Choice Energy is an
alternative to SCE, the local investor-owned utility
and previously the only power provider available in
the City. The program is locally managed, not-forprofit and offers clean energy at low, competitive rates. Additionally, revenue from the program will be
reinvested into the community through local
programs and benefits.
 INTERNAL SERVICE FUNDS – Also see
Allocated Costs Section
Fund 660 – Self Insurance
The Self Insurance Fund 668 was established to
administer and manage all costs related to Risk
Management. Fund 671 tracks the Workers’
Compensation program (employee injuries, illnesses,
and safety programs). Fund 672 tracks the liability
program (claims and lawsuits) and Fund 673 tracks
the unemployment program. These programs
operate as an internal service fund with budgeted
expenses offset by charges to departments. Funds
671, 672, and 673 expenses are tracked by division
within the funds. Additionally, these funds account
for claims expense only. Administrative expenses
are allocated to departments.

Fund 669 – Equipment Maintenance
The Equipment Maintenance Division provides
maintenance and repair for City vehicles and
equipment efficiently and effectively by operating as
a self-supporting internal service fund with budgeted
expenses offset by charges to departments.

Fund 675 – Information Technology
The Information Technology Department provides
support services for all technology related
department needs. Departments are allocated a
portion of the costs to support the services provided
by the Information Technology Department. The
Department also supports department specific
software contracts and other technology services
outside the standard level of service such as the
City's Geographic Information System (GIS).

Fund 676 – Printing/Mail Services
Printing and Mailing Services within the Finance
Department provides departments with postage and
printing/copying services. The Mail Services
Program provides effective and efficient mail room
service while the Printing Services division provides
printing access to all City departments. Department
Allocations for postage are charged to departments
based on the actual expense of postage. Operational
expenses for these services, such as equipment
maintenance and supplies, are allocated based on a
percentage of actual costs. Printing costs are
allocated to departments based on actual usage.

Fund 678 – Pension Obligation Bond
The Pension Obligation Bond (POB) was issued to
fully fund the City’s Pension Liability. Employees at
the City are eligible to receive pension benefits and
the POB fund was established to collect monies from
the various funding sources of the employees in
order to pay the debt service obligation.
 HOUSING AUTHORITY
Fund 205 – HUD Voucher
This fund supports the Housing Choice Voucher
Program as operated by the Pomona Housing
Authority (PHA). The PHA offers expanded
opportunities for rental assistance to very low
income families by utilizing existing housing units.

The program is funded by the federal Department of
Housing and Urban Development (HUD).

Fund 131 – Low and Moderate Housing Asset
This fund is used to account for the financial activities of the former Redevelopment Agency Low and
Moderate Housing Fund. Funding primarily comes
from rentals and payoff of loans.

Fund 218 – Permanent Supporting Housing Grant
The Permanent Supporting Housing Grant (PSH) is
funded through HUD’s Continuum of Care that
provides permanent housing services for homeless
persons with disabilities and their families.

Participants are primarily disabled with serious
mental illness, chronic problems with alcohol and/or
drugs, and/or acquired immunodeficiency
syndrome. The Pomona Housing Authority assists
100 households by utilizing S+C rental assistance
coupons and contracting with community partners
16 to secure the supportive services necessary for
participants to retain housing on a permanent basis.

Fund 247 – Low/Mod Ser AQ Projects
The 2005 Series AQ Taxable Housing Tax Revenue
Bonds were issued to finance qualified housing
improvements in the City. Series AQ was refinanced
in 2018 and is now part of Series BI.

Fund 249 – Housing Authority Administration
This fund was established in June 2008 to account for
activity related to the operation of the Housing
Authority.
 FIDUCIARY FUNDS
Private Purpose Trust Funds
315 – RDA Successor Agency
316 – RDA Successor Agency Low/Mod
350 – RDA Debt Service
450 – RDA Capital Projects
702 – Los Angeles County Homeless Outreach
Services Team (“HOST”)
757 – Deferred Compensation

ANNUAL AUDIT OF FINANCIAL RECORDS
All cities are required to retain the services of an
independent Certified Public Accounting (CPA) firm
to conduct an annual audit of the year’s financial
transactions. The City’s auditors are selected on a
competitive basis through a formal, public Request
for Proposal (RFP) process every three years as set
forth in Section 1016 of the City Charter. The
resulting report is an Annual Comprehensive
Financial Report (ACFR) that includes an introductory
section, the independent auditor’s report,
Management’s Discussion and Analysis (MD&A’s),
government-wide financial statements, fund
financial statements, notes to the financial
statements, and a statistical section. The reports are
prepared in conformity with Generally Accepted
Accounting Principles (GAAP) for governments and
are usually available in late January.

The City of Pomona has been awarded the Certificate
of Achievement for Excellence in Financial Reporting
from the Government Finance Officers Association of
the United States and Canada for the last thirty-one
consecutive years (1993-2024).

DEBT ADMINISTRATION
Debt management is an important component of a
city’s financial management practice. Cities use the
option of debt financing to fund large projects at a
time when paying for these projects out of current
revenues would be impractical. On February 6, 2023
the City Council adopted via Resolution 2023-06, the
City of Pomona’s Updated Consolidated Fiscal
Policies and Administrative procedures. As part of
the City’s on-going debt management program, the
City periodically reviews all outstanding debt to
evaluate the cost/benefit of restructuring or retiring
any outstanding debt. All debt service payments are
budgeted and are anticipated to be covered by
current revenues each year. Additionally, the City is
well below its annual debt limit as calculated below.

Under the City Charter, General Obligation Debt
pledging City general revenues require voter
approval by two-thirds majority. With this difficult
electoral requirement, such debt obligations are
rarely issued. Any attempted effort to issue general
obligation debt would have to be for projects of
special significance and of community-wide benefit.

Debt limit for any general obligation debt is 15% of
the City’s assessed valuation. The City has not issued
any general obligation bonds.

Total assessed value of all real and
personal property at 6/30/25 $17,306,914,059
Debt limit percentage 15.00%
Total debt limit $ 2,596,037,109
Amount of debt applicable to debt limit -
Legal debt margin $ 2,596,037,109
Capital Leasing can be used to acquire tangible
assets where there is a pledge to pay the debt from
current annual receipts and where the acquired
assets can be placed under a lien until the debt
obligation is paid off. The City of Pomona has used
capital leasing to acquire equipment and currently
has outstanding issues.

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

Special Assessment Districts can be used to finance
infrastructure for a limited area of the City. With this kind of debt, special assessments or special taxes are
levied against the property owners in a defined
district who directly benefit from the infrastructure
improvement. The City of Pomona has used this type
of debt to finance infrastructure for new
development in the City.

Under prior redevelopment law, Tax Increment
Financing could be used for redevelopment
activities. Property tax receipts from a defined
redevelopment project area (above a base level set
when the area is created) are restricted to the
payment of debt. This incremental revenue can then
be pledged for redevelopment debt. Repayment of
the debt is the sole obligation of the Redevelopment
Agency. The City of Pomona, through its Community
Redevelopment Agency, has used this mechanism
numerous times. However, with the dissolution of
Redevelopment Agencies in California, this type of
financing is limited to refinancing of existing debt to lower debt service which cannot extend repayment
terms.

The City of Pomona has also issued Short-Term Debt,
such as Tax Revenue Anticipation Notes, or TRANs.

Such borrowing is used to supplement the cash
balances in the General Fund during the low points
between the peaks when property tax receipts are
received. Because of the “spread” on interest rates
between taxable and non-taxable debt, the City can
earn net income on such short-term borrowing.

Debt Service
A major portion of the long-term obligations listed
herein is debt which is directly or indirectly related
to activities of the Pomona Redevelopment Agency.

This debt is serviced primarily from tax increment
revenues. Another portion of the City’s debt
includes Water and Sewer Enterprise debt which is
funded through user rates. All principal and interest
payments due during the current fiscal year have
been budgeted in the appropriate funds.

DEBT OBLIGATIONS
The following section summarizes the debt service
obligations of the City as of July 1, 2025. These
obligations represent the City’s annual installment
payments of principal and interest for previous
capital improvement plan projects, acquisitions
funded through debt financings, and redevelopment
activity.

County Deferred Tax Loan:

Los Angeles County
 July 1, 2026, Estimated Outstanding Balance:
$65,207,811
 Interest Rate: 7% Compounding
 Funding Source: Successor Agency’s future
excess funds
Bonds:
1998 Revenue Bonds, Series X
Partially refunded by 2006 Series AT
 Purpose: to finance improvements in the
Mountain Meadows Redevelopment Project
Area
 Maturity Date: 12/01/2024
 Original Principal Amount: $5,055,000
 July 1, 2026, Principal Outstanding: $ 0
 Interest Rate: 3% - 5.1%
 Funding Source: tax revenue from Mountain
Meadows Redevelopment Project Area
1998 Tax Increment Revenue Bonds, Series Y
Partially refunded by 2006 Series AT
 Purpose: to finance improvements in the West
Holt Avenue Redevelopment Project Area
 Maturity Date: 05/01/2032
 Original Principal Amount: $8,980,000
 July 1, 2026, Principal Outstanding: $2,900,000
 Interest Rate: 3% - 5%
 Funding Source: tax revenue from West Holt
Avenue Redevelopment Project Area
2006 Pension Obligation Refunding Bonds,
Series AR
Partially Refunded by 2017 Series BG (COP)
 Purpose: to refinance 2004 Series AJ/AK
Pension Obligation Refunding Bonds and
convert prior obligations to a fixed interest rate
 Maturity Date: 07/01/2030
18  Original Principal Amount: $4,241,233
 July 1, 2026, Principal Outstanding: $1,551,609
 Interest Rate: 5.24% - 5.832%
 Funding Source: City General Fund
2016 Revenue Refunding Bond, Series BB
 Purpose: To refinance & defease 2002 Series AF
 Maturity Date: 12/01/2042
 Original Principal Amount: $8,425,000
 July 1, 2026, Principal Outstanding: $8,425,000
 Interest Rate: 4.0%
 Funding Source: Sewer Fund
2016 Lease Revenue Refunding Bond, Series BC
 Purpose: To refinance and defease 2003 Series
AG and 2005 Series AN
 Maturity Date: 06/01/2036
 Original Principal Amount: $26,645,000
 July 1, 2026, Principal Outstanding: $15,790,000
 Interest Rate: 2.000% - 4.000%
 Funding Source: Lease payments from City to
PFA
2016 Revenue Refunding Bond, Series BD
 Purpose: To refinance & defease 2002 Series AF
 Maturity Date: 06/01/2029
 Original Principal Amount: $4,185,000
 July 1, 2026, Principal Outstanding: $920,000
 Interest Rate: 1.125% - 3.0%
 Funding Source: Sewer Fund
2017 Refunding Revenue Refunding Bonds,
Series BE
Refunding of 2007 Series AY and Series AZ
 Purpose: to refund 2007 Series AY and Series AZ
Bonds Maturity Date: 05/01/2047
 Original Principal Amount: $32,355,000
 July 1, 2026, Principal Outstanding: $32,355,000
 Interest Rate: 5.000%
 Funding Source: Water Fund
2017 Refunding Revenue Refunding Bonds,
Series BF
Refunding of 2007 Series AY and Series AZ
 Purpose: to refund 2007 Series AY and Series AZ
Bonds Maturity Date: 05/01/2047
 Original Principal Amount: $55,555,000
 July 1, 2026, Principal Outstanding: $37,955,000
 Interest Rate: 1.530% - 3.750%
 Funding Source: Water Fund
2017 Refunding Revenue Refunding Bonds,
Series BG
Refunding of 2006 Series AR, Series AU, Series AV
 Purpose: to refund 2006 Series AR COP bonds,
Series AU and Series AV
 Bonds Maturity Date: 04/01/2045
 Original Principal Amount: $50,475,000
 July 1, 2026, Principal Outstanding: $42,360,000
 Interest Rate: 1.844% - 3.356%
 Funding Source: General Fund & Successor
Agency Fund
2018 Taxable Refunding Revenue Bond, Series BH
Refunded 2007 Series BA
 Purpose: To refund 2007 Series BA
 Maturity Date: 12/01/2046
 Original Principal Amount: $13,390,000
 July 1, 2026, Principal Outstanding: $11,540,000
 Interest Rate: 2.300% - 4.100%
 Funding Source: Sewer Fund
2018 Taxable Tax Allocation Refunding Bond,
Series BI
Refunded 1998 Series W, 2001 Series AD, 2003
Series AH, 2005 Series AQ, 2006 Series AS/AT/AX,
2007 Series AW
 Purpose: To refund outstanding Redevelopment
bonds (Series W, AD, AH, AQ, AS, AT, AX, AW)
 Maturity Date: 02/01/2041
 Original Principal Amount: $128,885,000
 July 1, 2026, Principal Outstanding: $67,960,000
 Interest Rate: 2.300% - 4.100%
 Funding Source: Sewer Fund
2020 Taxable Pension Obligation Refunding Bonds,
Series BJ__________________________________
 Purpose: to finance a portion of the rolled
forward Pension Liability as of 06/30/20 and
prepay the remaining portion of Fiscal Year
2021.
 Maturity Date: 08/01/2046
 Original Principal Amount: $219,890,000
 July 1, 2026, Principal Outstanding:
$187,625,000
 Interest Rate: 2.474%-4.00%
 Funding Source: City General Fund
19 POLICY GUIDELINES
The Program and Financial Plan (Budget) for the City
of Pomona is based upon certain financial policies
and priorities as set forth formally or informally.

These financial guidelines and policies lay out the
framework for not only the development of the
budget, but the ongoing operations of the City as a
whole. It is important to continue developing these
policies as they are the financial foundation that
supports the services to the community.
 GUIDELINES
Operating Budget Guidelines
The City's annual budget is a plan of operation,
complete with revenue estimates to ensure ability to
finance that plan. The budget determines the quality
and quantity of governmental services and the
method of distributing costs to various segments of
the community through collection of taxes and fees.

A budget should be regarded as a tool to aid
management in operating an organization more
effectively. The budget is the department's
proposed spending plan, and the primary
responsibility for its development and accuracy rests
at the department level.

Presentation of the budget provides the City
Manager the opportunity to explain existing and
proposed programs to the City Council and to focus
attention on services and programs that may require
City Council direction, legislative action and/or
support for the City Council's creation, continuance,
or problem resolution.

Adoption of the budget is one of the City Council's
most important policy decisions and provides the
legal basis for the expenditure of funds to
accomplish those policies.

If a non-sworn position has been vacant for more
than 2 years, the position will be eliminated unless
specifically requested to be retained and approved
by the City Manager. To retain these types of
positions, a Personnel Related Budget Request form,
including a justification for retaining a position that has not been utilized in 2+ years, must be submitted.

Revenue Guidelines
Historical trends are the basis for developing virtually all forward-looking City revenue estimates. Multiple
key line-items are tracked, comparing the current
pace of revenues received with prior years, adjusting
for anomalies.

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

Known or strongly anticipated external events are
also considered, as new major local businesses (or
closures of existing ones) will impact Sales Tax
receipts, while rate changes and market factors can
have a significant impact upon the amount of Utility
Users’ Tax collected, just to name two examples.

Forecasts from other governmental entities are
actively sought and overlaid upon our local models.

Unfortunately, these forecasts – which encompass
such variables as County estimates of Property Tax
growth – are often not available within the required
time frame for budget development, but are a
valuable tool when received in a timely manner.
 POLICIES
Operating Budget Policy
The Charter requires that the City Manager submit to
the City Council a proposed budget at least 45 days
prior to the beginning of the fiscal year.

Debt Policy
Under the City Charter, General Obligation Debt
pledging City general revenues require voter
approval by two-thirds majority. Debt limit for any
general obligation debt is 15% of the City’s assessed
valuation.

The City has not issued any general obligation bonds.

Purchasing Policy
Centralized Purchasing shall provide efficient
procedures for the purchase of goods, services,
professional services, equipment and other personal
property and services at the lowest possible cost
commensurate with quality needed; to exercise
20 positive financial control over purchases. Centralized procurement shall operate as a division of the
Finance Department.

The procurement of goods and services, equipment
and professional service with an estimated annual
value of $5,000 and up to $100,000 to one supplier
inclusive of taxes, licenses, freight charges,
installation charges, fees, and other considerations
may be made by the Procurement Officer in the open
market. Generally, a procurement cost greater than
$100,000 requires formal bidding.

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

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

Cash Management/Investment Policy
The Statement of Investment Policy is intended to
provide guidelines for the prudent investment of the
City’s and Agency’s temporary idle cash, and outline
the policies for maximizing the effectiveness and
efficiency of Pomona’s treasury management
system. The goal is twofold; one is to enhance the
economic status of the City while preserving its
capital resources, the second is to provide guidelines
for authorized investments.

All monies entrusted to the City Treasurer are pooled
in an actively managed portfolio. This investment
policy applies to all financial assets and investment
activities of the City of Pomona and includes, but is
not limited to, the following funds: General, Special
Revenue, Debt Service, Capital Project Funds,
Enterprise Funds, Internal Service, Agency Funds,
and any new fund, unless specifically exempted. This
policy, however, specifically excludes the employees’
retirement and deferred compensation funds.

Additionally, monies held by a trustee or fiscal agent
pledged to the payment or security of bonds or other
indebtedness, shall comply with CGC Section 53601
(L).

Accounting, Auditing and Financial Reporting Policy
An independent audit will be performed annually.

An interim audit will be performed mid-way through
the Fiscal Year to ensure correct accounting and
internal control procedures are being followed.

The City will produce an Annual Comprehensive
Financial Report (ACFR) each year in accordance with
Generally Accepted Accounting Principles (GAAP) as
outlined by the Governmental Accounting Standards
Board (GASB). This report is submitted annually to
the Government Finance Officers Association of the
United States and Canada for their Excellence in
Financial Reporting Awards Program. (The City has
received this award for numerous consecutive
years.)
The City will maintain a strong internal audit
capability.

Capital Improvement Program Budget Policy
The City will construct all capital improvements in
accordance with an adopted capital program.

The City will develop a five-year plan for capital
improvements to be updated annually. Future
capital expenditures will be projected annually for a
five-year period based on changes in the community
population, real estate development, or
replacement of the infrastructure.

The City will coordinate preparation of the Capital
Improvement Program Budget with preparation of
the Operating Budget. Future operating costs
associated with new capital improvements will be
projected and included in Operating Budget
forecasts.

The City will identify the estimated costs and
potential funding sources for each proposed capital
project before it is submitted to Council for approval.

Fiscal Policies
On February 6, 2023, the Pomona City Council
adopted, via Resolution 2023-06, City of Pomona’s
Updated Consolidated Fiscal Policies and
Administrative procedures. These policies are
21 intended to foster and support the continued
financial strength and stability of the City as reflected in its financial goals. The consolidated policy
document is designed and structured to develop
principles that guide the financial administration of
the City. Annual amounts will be presented for City
Council approval as part of the Proposed Budget
process.

The Consolidated Fiscal Policies and Administrative
Procedures are available on the City’s website.

Some of the notable changes that were adopted are
as follows:
 Update of General Fund Economic Reserves at
22% of operating expenses, eventually
increasing to 25%.
 Setup a Catastrophic Events Reserve at $300k
initially and increasing for 10 years to reach $5
million.
 Establish a Pension 115 Trust funding at $1.5
million initially and $500k annually thereafter.
 Capital Improvement Projects (CIP) Funding
from General Fund initially at 3/4% of adopted
revenues, with an eventual goal of 1% of
adopted revenues.
 Equipment Replacement Funding from General
Fund at $100k, increasing annually to $400k at
the end of 10 years.
 Other Post Employment Benefit (OPEB) will
remain pay-as-you-go and there will be no
prefunding at this time.
 Unassigned Fund Balance (Surplus).

ALLOCATED COSTS
The Annual Budget includes allocated costs in a
number of line-items which are common to most of
the City’s departments. These line-items include
Information Systems, Workers’ Compensation,
Unemployment, Liability Administrative functions,
and the maintenance and operation of the City’s
Fleet. In addition, costs are recovered for City
Telephone Service, Administrative Support, and
Mailing and Printing Services. These costs, which
include both the actual service expense(s) as well as
related personnel expenditures, are recovered from
those departments making use of the respective
service in proportion to the extent the provided
services are actually used as described below.
 PENSION OBLIGATION BONDS (POB) (Fund 678)
On August 2020, the City of Pomona issued the Fiscal
Year 2020 Taxable Pension Obligation Bonds. The
bonds are issued to finance a portion of the rolled
forward Pension Liability as of June 30, 2019, as
projected by CalPERS and to prepay the remaining
portion of the Fiscal Year 2021 Unfunded Actuarial
Liability. The total debt service is allocated between
Miscellaneous (37%) and Safety (63%), based on the
CalPERS Actuarial Valuations as of June 30, 2019.

The Debt Service portion for Miscellaneous is
allocated to Miscellaneous employees according to
their salary account distribution and the same
method is performed to allocate the debt service for
Safety employees.
 INFORMATION SYSTEMS (Fund 675)
Each Department is allocated a portion of the costs
to support the services provided by the Information
Technology Department. These costs are allocated
using a formula that is based on each department's
technology inventory and Full-Time Equivalent (FTE)
positions. Each department's inventory is verified
and then assigned a percentage based on the total
amount of information system technology items
factored into the total inventory citywide. Once that
figure is established, the amount is further allocated
based on the number of FTE, including hourly
positions allocated to various funds. Using these
percentages, departments are allocated a set cost
each fiscal year to support the services that are
provided by the Information Technology
Department. Also taken into consideration and
applied to the respective department allocation are
department specific software contracts and other
technology services outside the standard level of
service such as the City's Geographic Information
System (GIS).
 SELF-INSURANCE (Funds 668, 671, 672, 673)
Three self-insurance internal service funds (liability, workers’ compensation, and unemployment
insurance) are utilized to account and pay for annual
claim expenses. Actual claims are paid for and
tracked within these three self-insurance internal
service funds.

Liability (Fund 672) – Actual expenses are tracked by
department/division within Fund 672. These
22 expenses are then charged back to departments/
divisions based on a three-year rolling average.

Workers’ Compensation (Fund 671) – Beginning in
2014-15, Workers’ Compensation costs are allocated
through the benefitted position allocation process
just as if the City were not self-insured. Claims
expense is tracked by department through Fund 671
in order to make necessary adjustments to future
rates. Additionally, for those operations with
excessive workers’ compensation claims (based on
actual expense), an “excess workers’ compensation”
charge may be assessed.

Unemployment (Fund 673) – Based on current
expenses, an annual amount is estimated for the
coming year’s budget which is then allocated on a
‘cost per employee’ basis to funds/departments as
part of the benefitted position cost allocation.

In addition to the direct claims expense, the Risk
Management administrative operating costs, special
insurance and insurance premiums, are factored into
a separate allocation entitled: Liability Admin
Allocation, Workers’ Comp Admin Allocation, and
Unemployment Admin Allocation within the
allocated costs and self-insurance category. These
costs are allocated to each operating department
based on their division’s total Full-Time Equivalent
(FTE), including hourly positions, versus the City’s
overall FTE. The percentage determined using this
formula is then applied to the overall amount
estimated for these annual services.
 EQUIPMENT MAINTENANCE/FLEET (Fund 669)
All departments that utilize City vehicles are
allocated costs for the maintenance of the vehicles.

The methodology used to estimate the fiscal year
expenses is based on several factors including; the
number of labor hours spent working on the
department specific vehicles in the prior year,
replacement parts, sublet costs, and fuel. These
components are combined to create a vehicle charge
and then consolidated by division or department to
get a division/departmental charge. Once this has
been established, a division/departmental
percentage of the total fleet operations expense is
calculated. This percentage of the fleet is then
multiplied by the estimated cost of the coming year’s
operations to determine the fleet allocation. The
charges are assessed monthly and appear as revenue
in the Equipment Maintenance internal service fund.
 COST OVERHEAD ALLOCATION
Administrative, Support and Legislative Departments
receive a cost overhead allocation for the services
provided to other funds. This Cost Overhead
Allocation funds services such as City Council
oversight, City Administration, City Clerk and Legal
functions, as well as support functions such as
Human Resources, Finance, and Facilities
Maintenance. These support services include
operations related to hiring and monitoring
personnel, processing accounts payable and payroll
checks, purchasing, accounting, cashiering, benefit
administration, and technology. The total amount
allocated to other funds is allocated back to the
legislative and support services for the cost of each
service.
 PRINTING AND MAILING SERVICES (Fund 676)
Printing and Mailing Services are recovered from
departments that use these services. Departments
are responsible for estimating the amount needed
for postage and printing/copying costs that will be
incurred during the fiscal year. Printing costs are
based on use of the City’s common-use printers and
cost of services by outside vendors. The cost of
copies on the two main copiers includes an overhead
factor to recoup operational expenses such as paper,
toner, and machine maintenance. Postage is
charged to departments based on the actual expense
of postage. Operational expenses for these services,
such as equipment maintenance, and supplies, are
allocated based on a percentage of actual costs.

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

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

The original Article XIIIB (Proposition 4) and its
implementing legislation were modified by
Proposition 111 and SB 88 by the voters in June 1980.

Beginning with the 1990-91 Appropriations Limit, a
city may choose annual adjustment factors. The
adjustment factors include the growth in the
California Per Capita Income, or the growth in the
non-residential assessed valuation due to
construction within the City and the population
growth within the county or the city.

The Appropriations Limit for fiscal year 2025-26 is
$341,910,889 and the appropriations subject to
limitations is $138,066,229; therefore, the City of
Pomona was $203,844,659 below its Appropriations
Limit. The following chart displays 5 years of GANN
data.

ACRONYMS
This is a listing of commonly used acronyms found
within the budget document. A more complete
listing of acronyms used by all departments may be
found in a separately produced document.

ABC – Alcoholic Beverage Control
ACFR – Annual Comprehensive Financial Report
ADA – American Disabilities Act
AQMD – Air Quality Management District
ARP - American Rescue Plan
ARRA – American Recovery and Reinvestment Act
CALTRANS – California Dept. of Transportation
CalPERS – California Public Employees’ Retirement
System
CDBG – Community Development Block Grant
CDBG-CV – Community Development Block Grant –
COVID-19 Funding
CHDOs – Community Housing Development
Organizations
CIP – Capital Improvement Program
CNG – Compressed Natural Gas
COLA – Cost of Living Allowance
COP – Certificate of Participation
CPI – Consumer Price Index
CSMFO – California Society of Municipal Finance
Officers
DIF – Developer Impact Fee
DMV – Department of Motor Vehicles
DOF – Department of Finance
DOJ – Department of Justice
EMS – Emergency Medical Services
EOC – Emergency Operations Center
ERAF – Educational Revenue Augmentation Fund
ESG – Emergency Solutions Grant
ESG-CV – Emergency Solutions Grant – COVID-19
Funding
FAA – Federal Aviation Administration
FBI – Federal Bureau of Investigation
FEMA – Federal Emergency Management Agency
FTE – Full-Time Equivalent
$(50)
$50
$150
$250
$350
2021 2022 2023 2024 2025 2026 Millions
Appropriations Subject to Limit Appropriations Limit
24 FY – Fiscal Year
FMS – Financial Management System
GAAP – Generally Accepted Accounting Principles
GASB – Governmental Accounting Standards Board
GDP – Gross National Product
GFOA – Government Finance Officers Association
GIS – Geographic Information System
HazMat – Hazardous Material
HRPR – Homelessness Prevention and Rapid ReHousing Program HOME – Home Investment Partnership Program
HUD – Housing and Urban Development
ICSC – International Council of Shopping Centers
ISTEA – Intermodal Surface Transportation Efficiency
Act
IT – Information Technology
LAIF – Local Agency Investment Fund
LEAC – Lead Education Awareness and Control
Program
LED – Light Emitting Diode
L.F. – Linear Foot/feet Measurement (12 inches)
term different from cubic foot and square foot
MDC – Mobile Data Computer
MGD – Millions of gallons per day
MHZ – Megahertz is a designation of the broadcast
capability of a local government radio system
MOUs – the result of labor negotiations between the
City of Pomona and its various bargaining units
MWD – The Metropolitan Water District utilizes a
system of water transmission systems for collection
of water for the City and County of Los Angeles
NCS – Non-Congregate Shelter
NPEDS – National Pollutant Discharge Elimination
System
NSP – Neighborhood Stabilization Program
O&M – Operations and Maintenance
OPEB – Other Post Employer Benefits
OSHA – Occupational Safety and Health
Administration
PCI – Pavement Condition Index
PERS – Public Employees Retirement System
PFA – Pomona Public Financing Authority
PLHA – Permanent Local Housing Allocation Grant
PSH – Permanent Supporting Housing Grant
PUD – Plan Unit Development
RDA – The Redevelopment Agency of the City of
Pomona
RMS – Records Management System
ROPS – Recognized Obligation Payment Schedule
ROW – A Right-of-Way
RPTTF – Redevelopment Property Tax Trust Fund
SB – Senate Bill
SCADA – Supervisory Control and Data Acquisition
SCAG – So Cal Association of Governments
SCE – Southern California Edison
TCRP – Transit Cooperative Research Program
TOT – Transient Occupancy Tax
VLF – Vehicle License Fee
25 GLOSSARY OF TERMS
Account Number: An account is typically identified
by a unique number or series of numbers and
description. The first field of three digits identifies the Fund. The next series of 4 digits identifies the
Cost Center (department/division). The next series is
identified as the ledger category identifying the
revenue or expenditure account. Terminology, such
as ledger category, is part of the ERP software
implementation in 2026.

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

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

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

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

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

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

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

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

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

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

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

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

Beginning Balance: Unencumbered resources
available in a fund from the prior fiscal year after
payment of prior fiscal year expenditures.

Bond: A funding tool representing a written promise
to pay a specific sum (face value or principal amount)
in the future (maturity date), plus interest. In local
California government, bonds are only used to
finance capital improvements.

Budget: A financial plan for a specific period that
matches planned revenues and expenditures to
municipal services.

Budgetary Control: The control or management of a
government or enterprise in accordance with an
approved budget for the purpose of keeping
expenditures within the limitations of available
appropriations and revenues.

Capital Improvement Program (CIP): The CIP
authorizes expenditures for tangible, long-term
physical improvements or additions of a fixed or
permanent nature (e.g., an additional police or fire
station, a new street). It is updated annually with
estimated project costs, sources of funding, and
timing of work over a five-year period.

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

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

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

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

Contractual Services: Services rendered to City
activities by private firms, individuals, or other
governmental agencies. Examples of these services
include engineering, fire protection, and City
Attorney services.

Debt Service: The City's obligation to pay the
principal and interest of all bonds and other debt
instruments according to a predetermined payment
schedule.

Debt Service Fund: A fund established to account for
the accumulation of resources for, and the payment
of, general long-term debt principal and interest.

Defeasance: The removal of debt and related assets
from the balance sheet prior to the actual
redemption of the debt. Used to refinance bonds to
take advantage of more favorable interest rates.

Deficit: An excess of expenditures over revenues
(resources).

Department: A major organizational division of
activity that indicates overall management
responsibility for an operation or a group of related
operations within a functional area.

Divisions: Organizational component of a
department, possibly sub-divided into programs and
program elements.

Encumbrance: The commitment of appropriated
funds to purchase goods which have not yet been
received or services that have yet to be rendered.

Enterprise Fund: Enterprise funds are used to
account for operations that are financed and
operated in a manner similar to private business
where the intent of the governing body is that the
costs of providing goods or services to the general
public on a continuing basis be financed or recovered
primarily through user charges.

Entitlements: Payments to which local
governmental units are entitled, pursuant to an
allocation formula determined by the agency
providing the monies, usually the State or the
Federal Government.

Expenditure / Expense: The term ‘expenditure’
refers to the outflow of funds paid or to be paid for
an asset obtained or goods and services received
regardless of when the expenditure is actually paid.

This term applies to Governmental Funds. The term
‘expense’ is used for Enterprise and Internal Service
Funds.

Fees for Services: Charges paid to the City by users
of a service to help support the costs of providing
that service.

Financial Plan: The document created by staff and
approved by City Council which establishes broad
policy guidance on the projection of revenues and
the allocation toward various types of expenditures.

Financial Plan Calendar: A schedule of key dates
which the City follows in the preparation, adoption,
and administration of the budget.

Financial Report: A comprehensive annual
document providing a snapshot of the City's financial
position on the final day of the fiscal year. A formal
audit performed by an independent CPA firm
supports the report's financial information.

Fiscal Year: The beginning and ending period for
recording financial transactions. The City of Pomona
has specified July 1 to June 30 as its fiscal year.
27 Fixed (Capital) Assets: Assets of a long-term nature such as land, building, machinery, furniture, and
other equipment. The City has defined such assets
as those with an expected life in excess of one year
and an acquisition cost in excess of $5,000.

Franchise: The right or license granted to an
individual or group to market a company’s goods or
services in a particular territory.

Fund: An accounting entity that records all financial
transactions for specific activities or government
functions. The generic fund types used by the City
are: General, Special Revenue, Capital Project,
Enterprise, and Internal Service Funds.

Fund Balance: The excess of current assets over
current liabilities represents the cumulative effect of revenues and other financing sources over
expenditures and other financing uses. This term
applies to governmental funds only.

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

GAAP: Generally Accepted Accounting Principles:

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

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

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

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

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

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

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

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

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

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

Liability: A claim on the assets of an entity.

Line-Item Budget: A budget that lists each
expenditure category (salary, materials, telephone
service, travel, etc.) separately, along with the dollar amount budgeted for each specified category. The
City of Pomona publishes a line-item budget in the
proposed stage only. Once the budget has been
approved, line-item detail is available to
departments on the City’s computer system.

Long-term Debt: Debt with a maturity of more than
one year after the date of issue.

Memorandum of Understanding (MOU):

Negotiated contract agreements for wages, benefits,
and working conditions between the City and City
28 employee associations and/or recognized labor
unions.

Modified Accrual Basis: The method of accounting
under which revenues and other resources are
recognized when they become susceptible to
accrual, which is when they become both
“measurable” and “available to finance expenditures
of the current period.” Expenditures are recognized
when the liability is incurred.

Municipal: In its broadest sense, an adjective that
denotes the state and all subordinate units of
government. In a more restricted sense, an adjective
that denotes a city or village as opposed to other
local governments.

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

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

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

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

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

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

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

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

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

Redevelopment Agency: An organization formed in
1966 as a separate agency of the City to assist and
facilitate the revitalization of certain areas of the City and to promote economic development within the
City. The RDA was abolished in accordance with
ABX1 26 and ABX1 27 signed June 29, 2011.

Reserve: An account used to indicate that a portion
of a fund's balance is legally restricted for a specific purpose and is, therefore, not available for general
appropriation.

Resolution: A special order of the City Council which
has a lower legal standing than an ordinance.

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

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

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

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

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

Special Revenue Funds: Funds used to account for
the proceeds from specific revenue sources (other
than trusts or major capital projects) that are legally restricted to expenditures for specific purposes.
29 Subventions: That portion of revenues collected by
other government agencies on behalf of the City.

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

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

Transient Occupancy Tax: A tax that has been
imposed on occupants of hotel and motel rooms in
the City of Pomona, often referred to as a "Bed Tax."
Trust and Agency Funds: Also known as Fiduciary
Funds, are used to account for assets held by the City
in a trustee capacity or as an agent on behalf of
private individuals, organizations, or other
governmental agencies.

User Charges/Fees: The payment of a fee for direct
receipt of a service by the party benefiting from the
service.

This Page Intentionally Left Blank

Est Available Estimated Operating Capital Est Available Beginning Bal Revenues & Appropriations Improvement Ending Bal 7/1/2026 Transfers In & Transfers Out Program 6/30/2027 City Funds
101 58,058,895 170,530,134 181,904,077 - 46,684,952
120 OPIOID SETTLEMENT 616,576 - 200,000 - 416,576
128 MEASURE R 1,214,296 2,633,455 2,716,548 285,284 845,919 132 FEE ANALYSIS RATE REVIEW 9,540 1,500 - - 11,040
133 PUBLIC ART FEE 3,221,809 400,000 575,756 - 3,046,053 138 MEASURE M 879,603 3,023,076 2,295,046 1,375,714 231,919 141 MEASURE A - 4,649,496 4,649,496 - -
142 MEASURE W 66,654 2,226,700 881,022 1,400,000 12,332 144 CANNABIS - COMMUNITY BENEFIT 827,997 400,000 400,000 563,677 264,320 145 REFUSE ADMINISTRATION 2,371,548 1,761,451 833,601 787,500 2,511,898 148 POMONA FD FOR CHILDREN & YOUTH 6,905,917 9,175,000 1,863,753 - 14,217,164 149 CHILDREN & YOUTH FUND ADMIN 1,125,439 1,376,300 - - 2,501,739 150 CASP CERT & TRAINING FD 47,551 27,200 25,000 - 49,751 151 INCLUSION HOUSING FUND 665 675,000 - - 675,665
191 AMERICAN RESCUE PLAN 908,559 - 908,559 - 0
195 FAIRPLEX MITIGATION 1,166,133 400,000 - 500,000 1,066,133 196 PEG FEE 72,771 65,000 55,350 - 82,421
206 STATE GAS TAX - RMRA 2,563,917 4,495,233 491,450 4,391,652 2,176,048 208 STATE GAS TAX 71,337 4,564,947 4,136,981 - 499,303
216 PROPOSITION A 808,661 4,110,909 4,008,180 126,419 784,971 217 PROPOSITION C 1,545,972 3,679,907 834,953 3,132,292 1,258,634 219 TRAFFIC OFFENDER FUND 600,406 226,454 191,300 - 635,560 230 VEHICLE PARKING DISTRICT 2,711,848 771,367 823,978 - 2,659,237 245 AIR QUALITY MGMT DISTRICT 2,725 225,100 46,263 - 181,562 253 AD-So Garey Assess Zone DEF 265,097 114,100 100,232 - 278,965 254 AD-Unv Crp Ctr Assess Dist #4 22,399 50,700 56,662 - 16,437 255 AD-Garey Maint Assess Zone C 234,700 149,100 183,918 - 199,882 256 PHILLIPS RANCH MAINT ASSESS DIST 339,991 956,900 942,903 - 353,988 281 SUPPL LAW ENFORCEMENT SVCS ACCOUNT 210,256 - - - 210,256 291 POMONA OATH INITIATIVE 105,537 - - - 105,537
Total - Special Revenue Operations Funds 28,917,905 46,158,895 27,220,951 12,562,538 35,293,311 -
213 COMMUNITY DEVELOPMENT BLOCK GRANT 21,793 1,049,089 1,070,882 - - 194 COMMUNITY DEVELOPMENT BLOCK GRANT-CV 158,276 - 158,276 - - 215 MISCELLANEOUS GRANTS 3,872,623 22,522,645 24,295,295 - 2,099,973 260 ASSET FORFEITURE 473,640 34,400 207,267 - 300,773
272 TDA ARTICLE 3 (18,868) 128,781 90,000 - 19,913
Total - Special Revenue Grant Funds 4,349,188 23,893,191 25,821,720 - 2,420,659 Total - All Special Revenue Funds 33,267,093 70,052,086 53,042,671 12,562,538 37,713,971 320 CITY DEBT SERVICE 546,141 19,205,573 19,223,932 - 527,782 Total - Debt Service Funds 546,141 19,205,573 19,223,932 - 527,782 Fund Name
1 Est Available Estimated Operating Capital Est Available Beginning Bal Revenues & Appropriations Improvement Ending Bal Fund Name 7/1/2026 Transfers In & Transfers Out Program 6/30/2027 418 CAPITAL OUTLAY FUND 891,306 28,000 2,000 - 917,306
419 ASSESSMENT DIST IMPROVEMENT 3,604 - - - 3,604
421 Series AG Capital Improvement 0 - - - 0
422 SERIES AN CAPITAL PROJECTS 3,492 - - - 3,492
423 SERIES BC CAPITAL PROJECTS 45,425 1,800 - - 47,225
431 PERMIT SYSTEM IMPR/UPGRADE 270,845 26,000 6,000 - 290,845 432 FEE ANALYSIS REVIEW 50,679 6,860 - - 57,539
434 BUILDING AND EQUIPMENT REPLACEMENT 960,390 - 242,957 - 717,433 435 SERIES BG CAPITAL PROJECTS 321,122 12,000 - - 333,122 436 WORK ORDER SYS IMP 41,184 5,000 - - 46,184
437 PARKS & RECR IMPROVEMENT 2,166,499 500,000 - - 2,666,499 438 ROAD & HIGHWAYS FEES 36,453 - - 25,172 11,281
439 TRAFFIC SIGNAL & CONTROL FEE 36,454 30,000 - - 66,454 443 PUBLIC SAFETY IMP FEE 45,721 55,000 - - 100,721
428 CAPITAL IMPROVEMENT PROGRAM 6,000,423 - - 2,876,641 3,123,782 Total - Capital Projects Funds 10,873,596 664,660 250,957 2,901,813 8,385,486 510 WATER OPERATIONS 37,651,573 60,371,484 63,655,985 4,486,019 29,881,053 520 WATER CIP 2,834,628 13,500 - - 2,848,128
550 SEWER OPERATIONS 13,087,532 9,138,662 9,187,254 1,625,000 11,413,940 540 SEWER CIP 604,858 6,560 - - 611,418
551 POMONA CHOICE ENERGY AUTHORITY 17,870,495 51,860,530 49,932,446 - 19,798,579 582 REFUSE OPERATIONS - - - - -
Total - Enterprise Funds 72,049,086 121,390,736 122,775,685 6,111,019 64,553,118 660 SELF FUNDED INSURANCE SVCS 10,523,819 4,616,642 3,860,516 - 11,279,945 669 EQUIPMENT MAINTENANCE (Fleet) 43,151 5,018,356 4,876,396 - 185,111 675 INFORMATION TECHNOLOGY 7,328 128,940 (58,926) - 195,194 Total - Internal Service Funds 10,574,298 9,763,938 8,677,986 - 11,660,250 Total - All City Funds 185,369,109 391,607,127 385,875,308 21,575,370 169,525,558 249 HOUSING AUTHORITY ADMIN 448,274 238,900 238,900 - 448,274 131 LOW MOD HOUSING ASSET 1,377,687 333,600 1,043,112 - 668,175 205 HUD VOUCHER 1,352,800 25,198,940 24,846,503 - 1,705,237 218 PSH/SHELTER PLUS CARE 20,411 3,375,511 3,375,511 - 20,411 247 LOW/MOD SER AQ 3,543,962 124,000 - - 3,667,962
Total - Housing Authority 6,743,134 29,270,951 29,504,026 - 6,510,059 192,112,242 420,878,078 415,379,334 21,575,370 176,035,617 Available balances are based on funds available for appropriation 2 % Change
Fund 2023-24 2024-25 2025-26 2025-26 2026-27 From Prior No Actual Actual Budget Year End Est Proposed Yr Budget City Funds
GENERAL FUND 160,478,401 164,002,860 164,492,141 164,316,943 170,530,134 4%

SPECIAL REVENUE FUNDS
120 Opioid Settlement 140,130 560,295 527,809 236,616 - -100% 128 Measure R 2,707,010 2,729,781 2,632,380 2,538,705 2,633,455 0% 132 Fee Analysis Rate Review 1,385 617 1,500 1,500 1,500 0% 133 Public Art Fee 376,393 826,828 600,000 600,000 400,000 -33% 138 Measure M 3,032,762 3,088,186 2,964,868 2,925,199 3,023,076 2% 139 Measure H 2,020,734 2,851,918 167,355 167,355 - -100% 141 Measure A - - 4,777,001 4,702,365 4,649,496 -3%
142 Measure W 3,624,417 (2,149,396) 2,185,583 2,148,385 2,226,700 2% 144 Cannabis - Community Benefit 416,628 409,719 400,000 400,000 400,000 0% 145 Refuse Administration 3,022,194 1,895,920 3,621,425 3,904,917 1,761,451 -51% 148 Pomona Fd for Children & Youth - 1,710,227 6,377,490 6,377,490 9,175,000 44% 149 Children and Youth Fund Admin - - 1,125,439 1,125,439 1,376,300 22% 150 CASP Cert and Training Fd - 30,851 30,304 26,700 27,200 -10% 151 Inclusion Housing Fund - - - 665 675,000 0%
191 American Rescue Plan 4,992,605 23,088,671 10,133,518 - - -100% 195 Fairplex Mitigation 318,291 465,921 250,000 400,000 400,000 60% 196 PEG Fee 92,046 95,512 93,000 73,220 65,000 -30%
206 State Gas Tax (RMRA) 3,720,437 4,410,718 4,200,802 4,210,370 4,495,233 7% 208 State Gas Tax 4,332,805 4,416,442 4,411,554 4,497,293 4,564,947 3% 216 Proposition A 4,111,200 4,115,869 4,073,290 4,028,669 4,110,909 1% 217 Proposition C 3,894,761 3,915,701 4,125,006 3,571,612 3,679,907 -11% 219 Traffic Offender 177,662 214,682 206,706 210,632 226,454 10% 230 Vehicle Parking Districts (VPD) 806,720 5,559,420 687,888 685,176 771,367 12% 245 Air Quality Mgmt District 219,456 182,302 218,145 220,000 225,100 3% 253 AD-So Garey Assess Zone DEF 111,185 113,621 113,158 112,000 114,100 1% 254 AD-Unv Crp Ctr Assess Dist #4 58,593 51,834 58,554 50,300 50,700 -13% 255 AD-Garey Maint Assess Zone C 145,086 158,133 144,630 146,000 149,100 3% 256 Phillips Ranch Maint Assess 956,481 958,114 955,517 954,000 956,900 0% 291 Pomona OATH Initiative 1,847,513 - - - - 0%
Total - Special Rev Operations Funds 41,126,492 59,701,887 55,082,922 44,314,608 46,158,895 -16% 213 Comm Development Block Grant 2,401,056 2,612,007 2,134,413 1,222,374 1,049,089 -51% 194 Comm Development Block Grant - CV 83,021 22,103 67,206 15,000 158,276 136% 212 Emergency Solutions Grants - - - - - 0%
193 Emergency Solutions Grants-CV - - - - - 0%
214 HOME Program - Federal Grants - - - - - 0%
215 Miscellaneous Grants 11,159,466 12,917,859 34,083,485 15,984,891 22,522,645 -34% 260 Asset Forfeiture 232,966 188,086 - 31,428 34,400 0% 272 TDA Article 3 (Bike Trail) - 116,353 121,539 110,000 128,781 6% Total - Special Revenue Grant Funds 13,876,509 15,856,409 36,406,643 17,363,693 23,893,191 -34% Total - All Special Revenue Funds 55,003,001 75,558,295 91,489,565 61,678,301 70,052,086 -23%

DEBT SERVICE FUNDS
320 City Debt Service 19,211,686 19,209,228 19,475,225 19,499,350 19,205,573 -1% Total - Debt Service Funds 19,211,686 19,209,228 19,475,225 19,499,350 19,205,573 -1% Fund Description
3 % Change
Fund 2023-24 2024-25 2025-26 2025-26 2026-27 From Prior No Fund Description Actual Actual Budget Year End Est Proposed Yr Budget

CAPITAL PROJECT FUNDS
418 Capital Outlay 1,727,880 654,814 56,891 49,696 28,000 -51% 419 Assessment Dist Improvement - - - - - 0%
421 Series AG Capital Improvement 196,313 193,683 - 60,537 - 0% 422 Series AN Capital Improvement - - - - - 0%
423 Series BC Capital Project 4,803 1,872 - 1,700 1,800 0% 428 Capital Improvement Program 28,981,366 46,733,551 12,779,351 21,852,682 - -100% 431 Permit System Impr/Upgrade 22,858 17,996 21,500 26,000 26,000 21% 432 Fee Analysis Rate Review 8,740 6,713 1,500 6,860 6,860 357% 434 Equipment Replacement 1,294,125 705,874 - - - 0%
435 2017 Series BG Project 23,531 17,138 - 13,000 12,000 0% 436 Work Order System Imp/Upgrade 6,832 5,219 - 4,925 5,000 0% 437 Parks & Rec Improvement 733,739 981,289 - 1,092,785 500,000 0% 438 Road & Highways Fees 33,205 30,667 - 14,076 - 0%
439 Traffic Signal & Control Fee 33,205 30,667 - 14,076 30,000 0% 443 Public Safety Improvement Fee 243,184 51,075 - 54,901 55,000 0% Total - Capital Projects Funds 33,309,780 49,430,558 12,859,242 23,191,238 664,660 -95%

ENTERPRISE FUNDS
510 Water - Operations 71,593,850 57,283,800 59,459,935 71,607,211 60,371,484 2% 520 Water - Capital 16,633,005 1,456,574 8,225,000 227,031 13,500 -100% 550 Sewer - Operations 9,596,090 8,848,381 9,047,286 9,125,938 9,138,662 1% 540 Sewer - Capital 40,191 87,455 1,920,782 24,117 6,560 -100% 551 Pomona Choice Energy Authority 57,454,532 62,124,516 62,003,281 62,928,281 51,860,530 -16% 582 Refuse - Operations 378,321 50,469 - - - 0%
587 Franchise Fee Funded Programs 24,397 - - - - 0%
Total - Enterprise 155,720,386 129,851,196 140,656,284 143,912,578 121,390,736 -14%

INTERNAL SERVICE FUNDS
660 Self-Insurance Services 8,336,222 9,969,298 6,749,649 717,324 4,616,642 -32% 669 Equipment Maintenance 4,316,149 4,776,635 4,461,227 4,461,596 5,018,356 12% 675 Information Technology 128,926 128,906 128,902 128,902 128,940 0% 676 Printing and Mail Services - - - - - 0%
Total - Internal Service Funds 12,781,297 14,874,839 11,339,778 5,307,822 9,763,938 -14% Total Revenues - City 436,504,551 452,926,976 440,312,235 417,906,232 391,607,127 -11% Pomona Housing Authority
249 Housing Authority Admin 239,838 239,748 215,438 220,000 238,900 11% 131 Low/Mod Housing Asset 5,513,106 466,647 530,817 320,100 333,600 -37% 247 Low/Mod Ser AQ 4,942,778 68,289 - 80,000 124,000 0% 205 HUD Voucher 21,141,900 24,223,652 24,195,819 25,925,861 25,198,940 4% 218 PSH/Shelter Plus Care 1,867,086 2,121,778 5,081,771 3,076,903 3,375,511 -34% Total - Housing Authority 33,704,708 27,120,114 30,023,845 29,622,864 29,270,951 -3% Total Revenues - Housing Auth 33,704,708 27,120,114 30,023,845 29,622,864 29,270,951 -3% Grand Total All Funds 470,209,259 480,047,090 470,336,080 447,529,096 420,878,078 -11% 4 2024-25 2025-26 2025-26 2026-27 2026-27
Major Category Actual Budget Year End Est Proposed % Chg * % of Rev Property Taxes 53,128,151 53,670,000 54,357,161 58,947,500 10% 35% Sales & Use Tax 40,805,272 42,800,000 41,288,610 42,641,000 0% 25% Utility Tax 23,274,803 22,505,000 22,306,789 22,510,000 0% 13% Other Taxes 22,244,624 22,403,800 22,428,800 23,023,300 3% 14% Fines 2,988,876 3,932,721 3,397,297 4,028,221 2% 2%
Rev from Use of Money & Prop 5,063,410 3,039,507 3,039,600 2,611,900 -14% 2% Intergovernmental Revenue 395,297 193,100 367,808 65% 0% 318,100 Licenses, Permits, & Fees 8,769,805 8,788,534 7,713,096 9,156,340 4% 5% Other Misc Revenue 1,215,192 858,265 849,196 -8% 0% 792,100 Charges for Services 4,219,864 4,321,744 4,470,399 4,505,784 4% 3% Transfers In 2,166,853 1,979,470 4,098,187 1,995,889 0% 1% Other Financing Sources 30,716 - - 0% 0% -
Total 164,302,860 164,492,141 164,316,943 170,530,134 4% 100% * Percent change is 2025-26 Budget compared to 2026-27 Proposed Property Taxes
35%
Sales & Use Tax
25%
Utility Tax
13%
Other Taxes
14%
All Other
14%
5 2026-27 2026-27
Proposed % of Estimated % of
Department Appropriations Total Revenue Total
City Council 597,541 0.3% - 0.0%
Administration 10,912,768 6.0% - 0.0%
City Clerk 1,442,326 0.8% - 0.0%
Human Resources 2,035,467 1.1% - 0.0%
Finance 3,133,585 1.7% 9,919,800 5.8%
Police 87,028,392 47.8% 6,670,515 3.9%
Fire 37,858,291 20.8% 700,000 0.4%
General Services 6,178,668 3.4% - 0.0%
Development Services 7,808,411 4.3% 5,036,200 3.0%
Public Works 16,922,746 9.3% 812,000 0.5%
Library 2,050,749 1.1% 34,000 0.0%
Neighborhood Services 894,079 0.5% 45,000 0.0%
Community Services 6,968,022 3.8% 252,350 0.1%
Recovered Costs (1,926,968) -1.1% - 0.0%
Non-Departmental - 0.0% 147,060,269 86.2%
Total 181,904,077 100% 170,530,134 100%
6 Controllable Required Alloc Costs Recovered Capital Transfers Department Personnel Operating Operating & Utilities Costs Assets Out Total City Council 360,507 22,010 186,755 28,269 (26,471) - - 571,070 Administration 1,214,618 87,680 4,450 431,020 (317,079) - 9,175,000 10,595,689 City Clerk 719,063 50,955 504,000 168,308 (92,479) - - 1,349,847 Human Resources 1,268,190 453,950 - 313,327 (434,088) - - 1,601,379 Finance 2,314,050 171,599 461,144 463,792 (726,790) - - 2,683,795 Police 59,063,426 3,992,139 588,907 20,623,492 - - 2,760,428 87,028,392 Fire - - 37,858,291 - - - - 37,858,291
General Services 476,642 2,110,600 2,833,084 (108,443) 5,632 - 752,710 6,070,225 Neighborhood Sv 616,220 - - 277,859 - - - 894,079
Development Sv 5,884,331 680,104 17,800 1,226,176 - - - 7,808,411 Community Services 3,878,442 1,132,769 34,150 1,695,514 - - 227,147 6,968,022 Public Works 6,047,652 4,655,987 880,052 4,227,694 (498,618) - 1,111,361 16,424,128 Library 1,226,518 186,000 63,200 575,031 - - - 2,050,749 Total 83,069,659 13,543,793 43,431,833 30,036,114 (2,203,968) - 14,026,646 181,904,077 Personnel
45%
Controllable
7%
Required
23%
Alloc Costs & Utilities
16%
Recovered Costs
1%
Transfers Out
8%
7 2024-25 2025-26 2025-26 2026-27 $ Chg from % of
Category Actual Budget Year End Est Proposed % Chg * Prior Year Total Exp Personnel 74,532,838 74,859,176 74,205,539 83,069,659 10% 8,210,483 46% Controllable Exp 12,961,314 14,439,665 13,351,280 13,543,793 -7% (895,872) 7% Required Exp 40,657,825 42,724,906 39,861,015 43,431,833 2% 706,927 24% Utilities 2,203,387 2,233,629 2,225,331 2,336,754 4% 103,125 1% Alloc Costs 25,603,505 24,772,711 24,813,702 27,699,360 11% 2,926,649 15% Recovered Costs (1,807,570) (2,472,116) (2,417,116) (2,203,968) -12% 268,148 -1% Capital 876,034 453,017 274,234 0% (453,017) - 0%
Transfers Out 10,489,396 12,773,430 12,715,919 14,026,646 9% 1,253,216 8% Total 165,516,729 169,784,418 165,029,904 181,904,077 7% 12,119,659 100% * Percent change is 2025-26 Budget compared to 2026-27 Proposed 0 10
20 30
40 50
60 70
80 90
Personnel Controllable Required Utilities Alloc Costs Capital Transfer Out Millions
2024-25 2025-26 2026-27
8 2024-25 2025-26 2025-26 2026-27 % $ Chg from
Actual Budget Year End Est Proposed Chg * Prior Year
1 City Council 528,456 717,021 703,401 -17% (119,480) 597,541 2 Administration 1,492,857 8,997,654 8,996,830 10,912,768 21% 1,915,114 3 City Clerk 1,273,186 1,436,749 1,385,108 1,442,326 0% 5,577 5 Human Resources 2,057,826 1,998,955 1,705,583 2,035,467 2% 36,512 6 Finance 4,358,073 3,065,815 2,858,464 3,133,585 2% 67,770 Police 81,863,239 81,543,310 80,761,226 87,028,392 7% 5,485,082 Fire 36,629,744 37,758,927 35,034,381 37,858,291 0% 99,364 General Services 5,428,250 5,925,714 5,685,068 6,178,668 4% 252,954 Development Services 6,875,872 7,393,895 6,927,568 7,808,411 6% 414,516 Community Services 7,006,654 6,681,488 6,722,166 6,968,022 4% 286,534 Public Works 17,300,974 14,045,046 14,229,887 16,922,746 20% 2,877,700 Library 1,783,752 1,835,147 1,588,166 2,050,749 12% 215,602 Neighborhood Services 725,416 671,813 719,172 33% 222,266 894,079 Recovered Costs (1,807,570) (2,287,116) (2,287,116) (1,926,968) -16% 360,148 Total - General Fund 165,516,729 169,784,418 165,029,904 181,904,077 7% 12,119,659 Other Funds
Special Revenue Funds 70,525,992 96,697,698 64,904,159 65,605,209 -32% (31,092,489) Debt Service Funds 16,991,786 19,188,216 19,188,366 19,223,932 0% 35,716 Capital Projects Funds 49,309,845 1,676,290 27,370,471 3,152,770 88% 1,476,480 Enterprise Funds 120,925,843 153,836,150 147,373,371 128,886,704 -16% (24,949,446) Internal Service Funds 62,272,192 10,769,520 4,673,077 8,677,986 -19% (2,091,534) Total - Other Funds 320,025,657 282,167,874 263,509,444 225,546,601 -20% (56,621,273) Total - All City Funds 485,542,386 451,952,292 428,539,348 407,450,678 -10% (82,185,773) Pomona Housing Authority
Special Revenue Funds 27,700,519 32,179,429 30,111,785 29,504,026 -8% (2,675,403) Total - Housing Authority 27,700,519 32,179,429 30,111,785 29,504,026 -8% (2,675,403) Total - All Funds 513,242,904 484,131,721 458,651,133 436,954,704 -10% (47,177,017) * Percent change is 2025-26 Budget compared to 2026-27 Proposed General Fund
9 This Page Intentionally Left Blank
10 Salaries Controllable Required Allocated Costs
& Benefits Operating Operating & Utilities
General Fund 83,069,659 13,543,793 43,431,833 30,036,114 Special Revenue Funds
Opioid Settlement 200,000 - - -
Measure R 1,351,985 606,035 79,357 679,171
Public Art Fee 206,596 322,500 3,500 43,160
Measure M 1,090,276 475,860 59,932 668,978
Measure H - - - -
Measure A 206,869 4,379,883 4,080 58,664
Measure W 378,497 200,000 224,986 77,539
Cannabis - Community Benefit - 400,000 - -
Refuse Administration 295,863 138,841 273,810 125,087
Pomona Fd for Children & Youth 449,723 - - 37,730
CASP Cert and Training Fd - 25,000 - -
Inclusion Housing Fund - - - -
American Rescue Plan 476,642 431,917 - -
Fairplex Mitigation - - - -
PEG Fee - 27,000 28,350 -
State Gas Tax (RMRA) - 407,950 - 83,500
State Gas Tax 1,155,741 918,722 30,290 1,801,093
Proposition A 269,306 2,795,950 817,487 125,437
Proposition C 134,545 676,252 - 24,156
Traffic Offender 130,000 61,300 - -
Vehicle Parking Districts (VPD) 187,771 312,031 198,553 125,623 Air Quality Mgmt District - 40,000 2,285 3,978
AD-So Garey Assess Zone DEF 30,426 28,187 2,000 39,619
AD-Unv Crp Ctr Assess Dist #4 - 39,990 2,200 14,472
AD-Garey Maint Assess Zone C 70,345 15,450 6,500 91,623 Phillips Ranch Maint Assess 194,069 563,788 8,970 176,076 Total - Special Rev Funds-Operations 6,828,654 12,866,656 1,742,300 4,175,906 Permanent Local Housing Allocation - - - -
Comm Development Block Grant 659,461 36,471 236,304 138,646 Comm Development Block Grant - CV - 158,276 - -
Emergency Solutions Grants - - - -
HOME Program - Federal Grants - - - -
Miscellaneous Grants 3,887,382 19,555,955 494,749 307,209 Asset Forfeiture - 172,261 - 35,006
Homeland Security Grant - - - -
TDA ARTICLE 3 - 90,000 - -
Total - Special Rev Funds-Grants 4,546,843 20,012,963 731,053 480,861 Total Special - Revenue Funds 11,375,497 32,879,619 2,473,353 4,656,767 Debt Service Funds
City Debt Service - 17,082,000 7,900 -
Total - Debt Service Funds 17,082,000 - 7,900 -
11 Recovered Capital Capital Transfers
Costs Assets Improvements Out Total
(2,203,968) - - 14,026,646 181,904,077 Total General Fund - - - - Opioid Settlement 200,000
- 285,284 - - Measure R 3,001,832
- - - - Public Art Fee 575,756
- 1,375,714 - - Measure M 3,670,760
- - - - Measure H -
- - - - Measure A 4,649,496
- 1,400,000 - - Measure W 2,281,022
- 563,677 - - Cannabis - Community Benefit 963,677
- 787,500 - - Refuse Administration 1,621,101
- - - 1,376,300 Pomona Fd for Children & Youth 1,863,753 - - - - CASP Cert and Training Fd 25,000
- - - - Inclusion Housing Fund -
- - - - American Rescue Plan 908,559
- 500,000 - - Fairplex Mitigation 500,000
- - - - PEG Fee 55,350
- 4,391,652 - - State Gas Tax (RMRA) 4,883,102
- - - 231,135 State Gas Tax 4,136,981
- 126,419 - - Proposition A 4,134,599
- 3,132,292 - - Proposition C 3,967,245
- - - - Traffic Offender 191,300
- - - - Vehicle Parking Districts (VPD) 823,978
- - - - Air Quality Mgmt District 46,263
- - - - AD-So Garey Assess Zone DEF 100,232
- - - - AD-Unv Crp Ctr Assess Dist #4 56,662
- - - - AD-Garey Maint Assess Zone C 183,918
- - - - Phillips Ranch Maint Assess 942,903
- 12,562,538 - 1,607,435 39,783,489 Total-Special Rev Funds-Operations - - - - Permanent Local Housing Allocation -
- - - - Comm Development Block Grant 1,070,882
- - - - Comm Development Block Grant - CV 158,276
- - - - Emergency Solutions Grants -
- - - - HOME Program - Federal Grants -
- 50,000 - - 24,295,295 Miscellaneous Grants
- - - - Asset Forfeiture 207,267
- - - - Homeland Security Grant -
- - - - TDA ARTICLE 3 90,000
- 50,000 - - 25,821,720 Total-Special Rev Funds-Grants
- 12,612,538 - 1,607,435 65,605,209 All Special Revenue Funds - - - 2,134,032 19,223,932 City Debt Service
- - - 2,134,032 19,223,932 All Debt Service Funds
12 Salaries Controllable Required Allocated Costs
& Benefits Operating Operating & Utilities
Capital Projects Funds
Capital Outlay - 2,000 - -
Traffic Signal & Control Fee - - - -
Series BC Cap Project - - - -
Road & Highways Fees Fund - - - -
Building&Equip ReplacementFund - - - -
Capital Improvement Program 274,873 - - 41,391
Permit System Impr/Upgrade - 6,000 - -
Public Safety Imp Fee Fund - - - -
2017 Series BG Project - - - -
Total - Capital Projects Funds 274,873 8,000 - 41,391
Enterprise Funds
Water - Operations 13,924,703 16,720,335 16,755,207 8,469,171 Water - Capital - - - -
Sewer - Operations 2,695,277 3,276,768 493,598 1,459,459 Sewer - Capital - - - -
Pomona Choice Energy Authority 387,749 2,843,565 46,493,955 207,177 Refuse - Operations - - - -
Franchise Fee Funded Programs - - - -
Total - Enterprise Funds 17,007,729 22,840,668 63,742,760 10,135,807 Internal Service Funds
Self Insurance Funds 846,252 712,208 9,532,000 64,422
Equipment Maintenance 1,904,963 1,079,676 1,462,810 428,947 Information Technology 1,763,257 206,420 2,203,680 773,831 Print and Mail Services - 950 20,100 -
Pension Obligation Bond Ser BJ - - - -
Total - Internal Service Funds 4,514,472 1,999,254 13,218,590 1,267,200 Total - All City Funds 116,242,230 88,353,334 122,874,436 46,137,279 Housing Authority Funds
Housing Authority Administration 36,222 180,748 8,208 13,722 Low Mod Housing Asset 530,314 338,075 61,387 113,336
HUD Voucher 1,853,739 125,646 22,497,216 369,902
PSH/Shelter Plus Care 926,290 42,250 2,337,947 69,024
Low/Mod Housing - - - -
Low/Mod Ser AQ - - - -
Total - Housing Authority Funds 3,346,565 686,719 24,904,758 565,984 All Appropriations 119,588,795 89,040,053 147,779,194 46,703,263 13 Recovered Capital Capital Transfers
Costs Assets Improvements Out Total
- - - - Capital Outlay 2,000
- - - - Traffic Signal & Control Fee -
- - - - Series BC Cap Project -
- 25,172 - - Road & Highways Fees Fund 25,172
- 242,957 - - Building&Equip ReplacementFund 242,957
(316,264) 2,876,641 - - Capital Improvement Program 2,876,641 - - - - Permit System Impr/Upgrade 6,000
- - - - Public Safety Imp Fee Fund -
- - - - 2017 Series BG Project -
(316,264) 3,144,770 - - 3,152,770 All Capital Projects Funds (279,573) 4,486,019 - 8,066,142 68,142,004 Water Operations - - - - Water - Capital -
- 1,625,000 - 1,262,152 10,812,254 Sewer Operations
- - - - Sewer - Capital -
- - - - 49,932,446 Pomona Choice Energy Authority
- - - - Refuse - Operations -
- - - - Franchise Fee Funded Programs -
(279,573) 6,111,019 - 9,328,294 128,886,704 All Enterprise Funds (7,294,366) - - - 3,860,516 Self Insurance Funds
- - - - 4,876,396 Equipment Maintenance
(5,006,114) - - - (58,926) Information Technology
(21,050) - - - - Print and Mail Services
(15,089,617) - - 15,089,617 - Pension Obligation Bond Ser BJ (27,411,147) - - 15,089,617 All Internal Service Funds 8,677,986 (30,210,952) 21,868,327 - 42,186,024 407,450,678 Total Appropriations - - - - Housing Authority Admin 238,900
- - - - Low Mod Housing Asset 1,043,112
- - - - 24,846,503 HUD Voucher
- - - - PSH/Shelter Plus Care 3,375,511
- - - - Low/Mod Housing -
- - - - Low/Mod Ser AQ -
- - - - 29,504,026 Total Housing Authority Funds
(30,210,952) 21,868,327 42,186,024 - 436,954,704 All Appropriations 14 Transfer In Transfer from:

Special Debt Capital Enterprise/
Total General Revenue Service Outlay Internal Service
Description Transfers Fund Funds Funds Funds Funds

GENERAL FUND

GENERAL SERVICES
Transfer from Water Fund 1,995,889 - - - 1,995,889 -
Transfer from American Rescue Plan - - - - - -
Total General Funds 1,995,889 - - - 1,995,889 -

SPECIAL REVENUE FUNDS

STATE GAS TAX FUND
Transfer from General Fund 131,750 131,750 - - - -
Pomona Fd for Children & Youth
Transfer from General Fund 10,551,300 10,551,300 - - - -

SR CITIZEN NUTRITION GRANT
Transfer from General Fund 110,000 110,000 - - - -
Refuse Administration - - - -
- -
Total Special Revenue Funds 10,793,050 10,793,050 - - - -

DEBT SERVICE FUNDS

CITY BOND FUNDS
Transfer from General Fund (D/S) 4,609,896 4,609,896 - - - - Transfer from Water Operations 600,000 - - - 600,000 -
Transfer from Sewer Operations 1,136,245 - - - 1,136,245 -

INTERNAL SERVICE FUNDS
Transfer from Internal Service Fund 15,089,616 - 13,560,752 - 1,528,864 -

POMONA PUBLIC FINANCING AUTHORITY
Transfer from City Debt Service 2,134,032 - 2,134,032 - - - Total Debt Service Funds 23,569,789 4,609,896 15,694,784 - 3,265,109 -

CAPITAL PROJECT FUNDS

CAPITAL IMPR PROJECT FUND
Transfer from General Fund - - - - - -
Transfer from Parks & Rec Improvement - - - - - -
Transfer from Gax Tax RMRA - - - - - -
Transfer from Prop C - - - - - -
Transfer from Prop A - - - - - -
Transfer from Devel Impact Fee - - - - - -
Transfer From Other Funds - - - - - -
Transfer from Series AX - - - - - -
Transfer from State Gas Tax - - - - - -
Transfer from Measure M - - - - - -
Transfer from Measure R - - - - - -
Transfer from Measure W - - - - - -
Transfer from AQMD (AB2766) - - - - - -
Transfer From Water Fund - - - - - -
Transfer from Refuse Administration - - - - - -
Total Capital Project Funds - - - - - -

ENTERPRISE FUNDS

WATER REFUSE SEWER FUND
Transfer from Water Operations 576,135 231,135 - - 345,000 - Transfer from Sewer Operations 125,907 - - - 125,907 -
Transfer from Water Construction 5,125,253 - - - 5,125,253 - Transfer from Sewer Construction - - - - - -
-
Total Enterprise Funds 5,827,295 231,135 - - 5,596,160 - Total Transfers From Other Funds 42,186,023 15,402,946 231,135 15,694,784 10,857,158 - 15 Transfer out
Total Special Debt Capital Enterprise/
General Revenue Service Improvement Internal Service
Description Transfers Fund Funds Funds Funds Funds

GENERAL FUND
Transfer to General Services 4,609,896 - 4,609,896 - - - Transfer to CIP - - - - - -
Transfer to Public Works 131,750 - 131,750 - - -
Transfer to Community Services 110,000 - 110,000 - - -
Transfert to Children & Youth Fd 10,551,300 - 10,551,300 - - - Total General Fund 15,402,946 - 10,793,050 4,609,896 - -

SPECIAL REVENUE FUNDS
Transfer to Capital Impr Project Fund - - - - - -
Transfer to Storm Water 231,135 - - - 231,135 -
Transfer to AQMD - - - - - -
Total Special Revenue Funds 231,135 - - - 231,135 -

DEBT SERVICE FUNDS

CITY BOND FUNDS
Transfer to Capital Impr Project - - - - - -
Transfer to Public Financing Authority 2,134,032 - 2,134,032 - - -

SEWER OPERATIONS FUND
Transfer to Sewer Construction - - - - - -
Total Debt Service Funds 2,134,032 - - 2,134,032 - -

CAPITAL PROJECTS FUNDS
Transfer to Capital Impr Project - - - - - -
Transfer to Debt Services - - - - - -
Total Capital Projects Funds - - - - - -

INTERNAL SERVICE FUNDS
Transfer to Grant - - - - - -
Transfer to Debt Services 15,089,617 - 13,560,753 - 1,528,864 - Total Internal Service Funds 15,089,617 - 13,560,753 - 1,528,864 -

ENTERPRISE FUNDS

WATER FUND
Transfer to General Fund 1,995,889 1,995,889 - - - -
Transfer to City Bond Fund 600,000 - 600,000 - - -
Transfer to Storm Water Compliance 417,000 - 417,000 - - - Transfer to Water/Sewer Bond 5,125,253 - - - 5,125,253 - Transfer to Capital Impr Project 345,000 - - - 345,000 - Transfer to Refuse Operations - - - - -

SEWER OPERATIONS FUND
Transfer to Bond Fund 719,245 - 719,245 - - -
Transfer to Storm Water Compliance 125,907 - - - 125,907 - Transfer to Sewer Construction Fund - - - - - -
Total Enterprise Funds 9,328,294 1,995,889 1,736,245 - 5,596,160 - Total Transfers to Other Funds 42,186,024 1,995,889 10,793,050 22,040,926 7,356,159 - Transfer to:
16 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 Estimated Estimated Estimated Estimated Estimated Estimated Estimated General Fund
Series AR 1,065,000 1,165,000 1,270,000 1,380,000 1,495,000 - - Series BC (Split) 953,813 954,013 957,013 952,613 956,013 953,881 955,700 Series BG (Split) 2,253,604 2,152,147 2,047,352 1,937,844 1,824,409 3,317,111 3,319,381 Series BJ (Split) 12,068,054 12,071,693 12,071,200 12,071,770 12,071,958 12,071,764 12,068,386 16,340,471 16,342,853 16,345,565 16,342,227 16,347,380 16,342,756 16,343,467 Water Fund
Series BC (Split) 600,000 600,000 600,000 600,000 600,000 600,000 600,000 Series BE/BF 5,126,748 5,125,253 5,128,428 5,126,880 5,123,913 5,124,683 5,124,550 5,726,748 5,725,253 5,728,428 5,726,880 5,723,913 5,724,683 5,724,550 Sewer Fund
Series BC (Split) 417,000 417,000 417,000 417,000 417,000 417,000 417,000 Series BB/BD 728,619 727,344 725,528 726,019 723,519 720,019 720,819 Series BH 717,883 719,245 724,773 719,740 718,975 722,373 725,185 1,863,502 1,863,589 1,867,301 1,862,759 1,859,494 1,859,392 1,863,004 Successor Agency of the RDA
Series Y 581,500 579,500 581,400 581,925 581,075 578,850 580,250 Series BG (Split) 290,898 291,387 291,515 290,766 292,222 291,011 292,007 Series BI 11,508,190 11,490,231 11,415,762 11,416,085 11,192,257 11,167,385 8,887,536 12,380,588 12,361,118 12,288,677 12,288,776 12,065,554 12,037,246 9,759,793 Other
Series BJ (Split) 3,017,013 3,017,923 3,017,800 3,017,943 3,017,990 3,017,941 3,017,097 Total Debt Service Requirements 39,328,322 39,310,736 39,247,771 39,238,585 39,014,331 38,982,018 36,707,911 Note: All General Fund debt service payments are accounted for in the Debt Service Fund 17 - - - - - 0%
Revenue 2023-24 2024-25 2025-26 2025-26 2026-27 Fr Prior Category Description Actual Actual Budget Year End Est Proposed Yr Bud

GENERAL FUND
RC100 Secured Property Tax 21,753,910 23,300,000 - 23,550,000 25,884,000 11% RC101 Property Tax In-Lieu of Vehicle License Fee 21,877,311 23,550,000 - 23,550,000 25,566,000 9% RC102 SB211 Pass Thru 2,015,028 2,146,407 2,100,000 2,314,899 2,080,000 -1% RC103 Residual RPTTF Revenue 3,686,087 4,206,816 3,400,000 3,600,000 4,000,000 18% RC104 Unsecured Property Tax 597,161 584,624 645,000 680,665 755,500 17% RC105 Homeowners Exemption 53,499 40,591 82,000 81,597 82,000 0% RC106 Prior Year and Supplementals 420,936 520,886 533,000 520,000 520,000 -2% RC107 Property Tax Penalties 54,804 89,916 60,000 60,000 60,000 0% Property Taxes 50,458,736 7,589,240 53,670,000 54,357,161 58,947,500 10% RC108 Sales and Use Tax 22,226,293 23,100,000 - 22,295,595 22,874,000 -1% RC109 1/2 Cent Sales Tax - Public Safety Augmentation Fund PSAF 2,145,661 2,109,252 2,200,000 2,130,015 2,200,000 0% RC110 Transaction and Use Tax-Measure PG 16,716,925 17,500,000 - 16,863,000 17,567,000 0% All Sales & Use Tax 41,088,879 2,109,252 42,800,000 41,288,610 42,641,000 0% RC149 Utility Users Tax - Electricity 12,437,087 13,900,000 - 13,900,000 13,900,000 0% RC150 Utility Users Tax - Gas 2,466,903 3,202,747 2,500,000 2,500,000 2,600,000 4% RC151 Utility Users Tax - Telecomm 2,290,382 2,191,311 2,300,000 2,300,000 2,300,000 0% RC152 Utlity Users Tax - Water 3,379,749 3,320,245 3,400,000 3,400,000 3,500,000 3% RC153 Utility Users Tax - Maximim/Minimum 376,508 390,921 405,000 206,789 210,000 -48% All Utility Tax 20,950,629 9,105,224 22,505,000 22,306,789 22,510,000 0% RC088 Business Licenses 5,454,332 5,334,079 5,800,000 5,800,000 5,900,000 2% RC092 Transient Occupancy Tax 3,181,846 3,430,073 3,300,000 3,300,000 3,425,000 4% RC093 Amusement Tax 1,135 - 1,000 1,000 - -100%
RC094 Property Transfer Tax 1,829,336 2,368,586 2,000,000 2,000,000 2,000,000 0% RC089 BusLic SB1186 or AB1379 Administration Fee 1,101 1,922 1,800 1,800 1,800 0% RC095 Franchise Fees-General 2,200,598 1,924,562 2,100,000 2,100,000 2,100,000 0% RC096 Franchise Fees-Refuse Haulers 5,239,408 5,603,887 5,500,000 5,500,000 5,890,500 7% RC098 Franchise Fees-Tow 105,608 109,552 125,000 150,000 130,000 4% RC090 Cannabis Business Tax (Measure PC) 3,404,911 3,446,489 3,550,000 3,550,000 3,550,000 0% RC091 Business License Administration Fee 28,527 25,474 26,000 26,000 26,000 0% Other Taxes 21,446,802 22,244,624 22,403,800 22,428,800 23,023,300 3% RC026 Business License Penalties 357,932 499,551 375,000 385,000 400,000 7% RC033 Utility Billing Late Fees 430,781 445,990 500,000 500,000 475,000 -5% RC251 Cannabis Late Fee - 13,099 - - - 0%
RC032 Fines 5,883 4,971 2,500 2,000 3,000 20%
RC031 Municipal Court Fines 69,368 10,154 17,000 16,104 17,000 0% RC027 Code Enforcement Citations 148,676 93,793 150,000 218,000 160,000 7% RC029 Parking Violations 906,311 893,272 1,336,480 1,258,680 1,421,480 6% RC030 Parking Violations Late Fines 212,322 353,553 388,626 98,725 388,626 0% RC028 Traffic Safety Fines 312,850 674,494 1,163,115 918,788 1,163,115 0% Fines & Forfeitures 2,444,123 2,988,877 3,932,721 3,397,297 4,028,221 2% RC143 Lease - Wireless Communication Equipment 196,465 180,440 210,000 210,000 200,000 -5% RC141 Rentals - Property 7 49 7 - -100% -
RC142 Rentals - Facilities 63,217 36,259 29,500 29,600 -10% 26,500 RC145 Investment Earnings Pooled Cash 3,082,015 3,295,409 2,800,000 2,800,000 2,385,400 -15% RC144 Lease Revenue - GASB 87 (5,024) (6,932) - - 0% -
RC147 Interest Earnings - GASB 87 190 82 - - 0% -
RC146 GASB 31 Adjustment 1,960,665 1,558,103 - - 0% -
Rev from Use of Money & Prop 5,297,535 5,063,410 3,039,507 3,039,600 2,611,900 -14% 1 - - - - - 0%
Revenue 2023-24 2024-25 2025-26 2025-26 2026-27 Fr Prior Category Description Actual Actual Budget Year End Est Proposed Yr Bud RC213 Motor Vehicle In-Lieu Tax 188,060 240,906 175,000 233,596 200,000 14% RC197 Police Training Fees (POST) 13,540 21,306 18,100 18,100 18,100 0% RC186 Mandated Cost Reimbursement 183,265 101,384 116,112 - 100,000 0% RC200 Prisoner Housing Pgm 2,995 - - - 0% -
RC180 Grant - State 7,383 10,689 - - 0% -
Intergovernmental Revenues 395,243 374,285 193,100 367,808 318,100 65% RC054 Entertainment Permit 13,051 16,158 8,000 8,000 8,000 0% RC056 Contractor's Job Fee 1,033,119 805,470 750,000 750,000 750,000 0% RC057 Pari-Mutuel Gross Receipts 112,168 94,170 100,000 100,000 100,000 0% RC038 Food Vendor Permits 388 510 300 350 0% 300
RC051 Building Permits 2,887,757 2,281,621 2,500,000 1,800,000 2,300,000 -8% RC052 Engineering Permits 197,211 199,011 160,000 160,000 160,000 0% RC043 Cannabis Permit Fee 8,033 22,698 20,000 20,000 20,000 0% RC039 Veh Food Handler Op Permit 1,758 1,221 500 700 0% 500 RC049 Fire Permits 94,782 50,151 - 675 0% -
RC040 Veh Food Handler Driver Permit 1,403 551 1,000 1,000 -40% 600 RC048 Alarm Permit Fees 7,518 33,674 31,377 36,042 31,380 0% RC047 CCW License Fee 21,968 12,692 10,377 19,806 10,380 0% RC050 Plan Check Fee 1,708,858 1,605,911 2,255,000 1,746,000 1,760,000 -22% RC055 Food Vendor Vehicle Inspections 332 324 300 300 0% 300 RC058 Parking Fees - Fairplex 180,519 179,482 145,000 145,000 145,000 0% RC041 Admin Review Fee 571,497 512,373 650,000 500,000 650,000 0% RC059 On Street Parking Permits 80,640 107,520 81,000 125,000 81,000 0% RC045 Abate Hazardous Building 46,086 21,060 50,000 25,000 -20% 40,000 RC042 Major Review Fee 230,063 203,102 160,000 164,000 200,000 25% RC253 Passport Acceptance Fee - 552 10,000 22,500 190% 29,000 RC060 Host Fee - Grand Central Recycling GCR 169,595 - - - 0% - RC061 Host Fee - Athens 1,100,000 1,155,000 1,204,180 1,206,273 1,204,180 0% RC062 New Construction Tax 1,463,904 1,208,752 500,000 700,000 1,496,000 199% RC064 Processing Fees 250 2,250 - 3,250 2,000 0%
RC046 Vacant Property Registration Fee 26,908 52,561 45,000 73,000 62,000 38% RC053 Custodial Fees 2,220 2,317 2,500 2,000 -40% 1,500 RC063 Administrative Program Fee 200,000 - 100,000 100,000 100,000 0% RC044 CUP Inspection Drawdown Fee 380 675 4,000 4,200 4,200 5% Licenses, Permits & Fees 9,960,408 8,769,806 8,788,534 7,713,096 9,156,340 4% RC086 Bad Debt Collected 3,271 2,327 500 500 0% 500
RC078 Miscellaneous Income 264,219 27,479 98,800 261,834 89,600 -9% RC084 Paramedic Pass Thru 1,745,221 1,096,250 750,000 502,000 700,000 -7% RC081 Damage to City Property 3,839 - - - - 0%
RC079 Cash Over & Short (154) (2,234) - (189) 0% -
RC082 Insurance Recovery 20,284 250 42,876 - 0% -
RC080 Project/Program Revenue 70,965 (279) - - 0% -
RC274 Event Ticket Sales - - - 680 2,000 0%
RC087 Donations - 6,965 - 4,465 -100% -
RC035 Soft Match 46,992 23,496 46,992 - 0% -
RC085 Reimbursement 40,000 - - 700 0% -
RC272 Damage Claim Repayments - 21,012 - - - 0%
RC083 Restitution/Settlement 58,501 91,399 2,000 36,330 -100% - 2 - - - - - 0%
Revenue 2023-24 2024-25 2025-26 2025-26 2026-27 Fr Prior Category Description Actual Actual Budget Year End Est Proposed Yr Bud Other Revenues 2,253,138 1,259,700 858,265 896,188 792,100 -8% RC003 Police Revenues 63,432 51,331 52,930 52,930 52,930 0% RC004 Firing Range Fees 5,014 5,115 7,231 6,242 7,231 0% RC009 Jail Booking Fees 70,340 86,873 77,550 67,052 77,550 0% RC002 Reimbursable Services 1,457,503 1,808,862 1,843,534 1,827,939 1,930,360 5% RC007 DUI Cost Recovery 24,361 27,198 21,000 21,000 21,000 0% RC008 Processing Fees-Police 192,725 158,718 185,994 165,944 185,994 0% RC011 Sale of Service 333,846 247,904 220,000 350,000 380,000 73% RC010 Street/Engineering Misc 11,551 6,060 15,000 13,000 -20% 12,000 RC255 All Other Revenues - - 18,114 - 0% -
RC014 Swimming Pool Revenue 38,267 40,609 42,000 35,000 -17% 35,000 RC012 Senior Dances 3,563 108 - 100 0% 100
RC013 Municipal Sports Revenue 43,160 40,682 30,000 32,000 -25% 22,500 RC256 Swim Lessons 16,837 - 16,500 15,750 -17% 13,750
RC006 DPOA Services 176,400 176,400 187,288 194,780 204,520 9% RC001 Code Enforcement Services 100,000 100,000 100,000 100,000 100,000 0% RC254 Senior Trips and Tours - 35 - - 0% -
RC275 Concession Sales - - - 970 2,000 0%
RC005 Reimbursement fr Other Agency 1,764,717 1,429,636 1,522,717 1,522,586 1,460,849 -4% Charges for Services 4,284,879 4,196,368 4,321,744 4,423,407 4,505,784 4% RC114 Transfer from Other Funds 590 4 - - 0% -
RC116 Transfer from General Fund - - - - 0% -
RC115 Transfer from Water Fund 1,850,692 1,866,776 1,979,470 1,979,470 1,995,889 1% RC113 Trnsf frm American Rescue Plan 43,399 - - - 0% -
RC273 Transfer from Series AG - 74 - - 0% -
RC137 Transfer from Devel Impact Fee - - 2,118,717 - 0% - Operating Transfers In 1,894,681 1,866,854 1,979,470 4,098,187 1,995,889 1% RC247 Sale of Land/Property 19,200 - - - 0% -
RC243 Sale of Capital Assets 3,350 11,516 - - 0% -
Other Financing Sources 3,350 30,716 - - 0% -
TOTAL - ALL GENERAL FUND 160,478,403 65,598,356 164,492,141 164,316,943 170,530,134 4%

SPECIAL REVENUE FUNDS
OPIOID SETTLEMENT - (F120)
RC145 Investment Earnings-Pooled Cash 8,122 (1,635) - - 0% - RC146 GASB 31 Adjustment (2,154) 2,154 - - 0% -
RC173 Grant - Other 134,162 559,779 527,809 236,616 -100% - TOTAL 140,130 560,298 527,809 236,616 -100% -
Inclusionary Housing Program - (F151)
RC280 Inclusionary Hsng In-Lieu Fee - - - 665 675,000 0% - - - - 0% -
TOTAL - - - 665 675,000 0%
3 - - - - - 0%
Revenue 2023-24 2024-25 2025-26 2025-26 2026-27 Fr Prior Category Description Actual Actual Budget Year End Est Proposed Yr Bud MEASURE R - (F128)
RC145 Investment Earnings-Pooled Cash 148,771 198,015 183,675 90,000 140,300 -24% RC146 GASB 31 Adjustment 88,465 88,284 - - - 0%
RC214 Measure R 2,469,774 2,443,482 2,448,705 2,448,705 2,493,155 2% RC082 Ins Recovery - - - - - 0%
RC113 Trnsf frm American Rescue Plan - - - - - 0%
TOTAL 2,707,010 2,729,781 2,632,380 2,538,705 2,633,455 0% FEE ANALYSIS RATE REVIEW - (F132)
RC146 GASB 31 Adjustment - - - - - 0%
RC065 Fee Analysis Rate Review 1,385 617 1,500 1,500 1,500 0% TOTAL 1,385 617 1,500 1,500 1,500 0%
PUBLIC ART FEE - (F133)
RC146 GASB 31 Adjustment 78,752 66,068 - - - 0%
RC066 Public Art Fee 297,640 760,760 600,000 600,000 400,000 -33% TOTAL 376,392 826,828 600,000 600,000 400,000 -33%
MEASURE M - (F138)
RC145 Investment Earnings-Pooled Cash 159,014 215,074 189,669 150,000 197,500 4% RC146 GASB 31 Adjustment 84,847 104,728 - - - 0%
RC215 Measure M 2,788,900 2,768,384 2,775,199 2,775,199 2,825,576 2% TOTAL 3,032,761 3,088,186 2,964,868 2,925,199 3,023,076 2% MEASURE H - (F139)
RC146 GASB 31 Adjustment - - - - - 0%
RC189 Measure H 2,020,734 2,851,913 167,355 167,355 - -100% RC116 Transfer from General Fund - 3 - - - 0%
TOTAL 2,020,734 2,851,916 167,355 167,355 - -100%
MEASURE A - (F141)
RC188 Measure A Revenue - - 4,777,001 4,702,365 4,649,496 -3% TOTAL - - 4,777,001 4,702,365 4,649,496 -3%
MEASURE W - (F142)
RC190 Measure W Tax Revenue 3,211,218 - 1,873,385 1,873,385 1,900,000 1% RC145 Investment Earnings-Pooled Csh 276,967 360,207 312,198 275,000 326,700 5% RC080 Project/Program Revenue - - - - - 0%
RC146 GASB 31 Adjustment 136,231 200,249 - - - 0%
TOTAL 3,624,416 560,456 2,185,583 2,148,385 2,226,700 2% CANNABIS - COMMUNITY BENEFIT - (F144)
RC112 Cannabis 1% 416,628 409,719 400,000 400,000 400,000 0% TOTAL 416,628 409,719 400,000 400,000 400,000 0%
4 - - - - - 0%
Revenue 2023-24 2024-25 2025-26 2025-26 2026-27 Fr Prior Category Description Actual Actual Budget Year End Est Proposed Yr Bud REFUSE ADMINISTRATION - (F145)
RC075 AB939 Compliance/Tonnage Fee 33,441 34,125 34,125 137,077 141,189 314% RC076 SB1383 Compliance Fee 217,500 228,375 218,000 137,078 141,190 -35% RC180 Grant-State 29,395 237,305 69,300 125,682 67,085 -3% RC063 Administrative Program Fee 350,000 385,016 350,000 350,000 395,330 13% RC222 Vehicle Impact Fee 750,000 787,500 750,000 822,465 847,139 13% RC085 Reimbursement 800,000 92,764 118,107 - 0% -
RC078 All Other Revenues 600,000 157,500 150,000 164,484 169,418 13% RC145 Investment Earnings-Pooled Csh 198,884 (64,993) - - 0% - RC146 GASB 31 Adjustment - - - - 0% -
RC224 Recycling Revenues 42,973 38,328 - 24 0% 100
RC120 Transfer from Refuse - 2,050,000 - 2,050,000 -100% - TOTAL 3,022,193 1,895,920 3,621,425 3,904,917 1,761,451 -51% CHILDREN & YOUTH - (F148)
RC116 Transfer From General Fund 1,689,576 - 6,377,490 6,377,490 9,175,000 44% RC145 Investment Earnings Pooled Cash - 20,651 - - - 0% TOTAL 1,710,227 - 6,377,490 6,377,490 9,175,000 44%
CHILDREN & YOUTH FUND ADMIN- (F149)
RC266 Transfer From General Fund - 1,125,439 - 1,125,439 1,376,300 22% TOTAL - 1,125,439 - 1,125,439 1,376,300 22%
CASP CERT & TRAINING - (F150)
RC145 Investment Earnings-Pooled Csh - 746 304 1,200 459% 1,700 RC080 Project/Program Revenue 30,105 - 30,000 25,500 -15% 25,500 TOTAL 30,851 - 30,304 26,700 27,200 -10%
AMERICAN RESCUE PLAN - (F191)
RC177 Grant-Federal 4,992,604 11,401,796 10,133,518 - -100% - TOTAL 4,992,604 11,401,796 10,133,518 - -100% -
COMMUNITY DEVELOPMENT BLOCK GRANT-CV - (F194)
RC174 Grants HUD-Reprogrammed 83,020 22,103 67,206 15,000 158,276 136% RC178 Grants HUD - - - - 0% -
RC113 Trnsf frm American Rescue Plan - - - - 0% -
TOTAL 83,020 22,103 67,206 15,000 158,276 136%
5 - - - - - 0%
Revenue 2023-24 2024-25 2025-26 2025-26 2026-27 Fr Prior Category Description Actual Actual Budget Year End Est Proposed Yr Bud COMMUNITY DEVELOPMENT BLOCK GRANT - (F213)
RC235 Principal - - - - 0% -
RC145 Investment Earnings-Pooled Cash 2,174 1,030 - - 0% - RC146 GASB 31 Adjustment - - - - 0% -
RC225 Program Income (117,271) - - - 0% -
RC174 Grants HUD-Reprogrammed 1,424,746 1,253,954 443,859 168,456 278,605 -37% RC178 Grants HUD 974,137 1,285,172 1,690,554 1,053,918 770,484 -54% RC267 Transfer from Neighborhood Stabilization Fund 189,122 - - - 0% - RC236 Interest - - - - 0% -
TOTAL 2,401,057 2,612,007 2,134,413 1,222,374 1,049,089 -51% FAIRPLEX MITIGATION - (195)
RC145 Investment Earnings - Pooled Cash - - - - 0% -
RC146 GASB 31 Adjustment - - - - 0% -
RC155 Fairplex Mitigation Revenue 318,291 465,921 250,000 400,000 400,000 60% TOTAL 318,291 465,921 250,000 400,000 400,000 60%
PEG FEE - (F196)
RC146 GASB 31 Adjustment 14,268 4,416 - - 0% -
RC067 PEG Fee Revenue 77,778 91,096 93,000 73,220 -30% 65,000 TOTAL 92,046 95,512 93,000 73,220 65,000 -30%
STATE GAS TAX RMRA - (F206)
RC145 Investment Earnings-Pooled Cash 111,056 176,361 192,084 160,000 201,100 5% RC146 GASB 31 Adjustment 48,242 82,351 - - - 0%
RC122 Transfer from Measure W - - - - - 0%
RC203 Road Maintenance Rehab 3,561,138 4,152,006 4,008,718 4,050,370 4,294,133 7% RC113 Trnsf frm American Rescue Plan - - - - 0% -
TOTAL 3,720,436 4,410,718 4,200,802 4,210,370 4,495,233 7% STATE GAS TAX - (F208)
RC145 Investment Earnings-Pooled Cash 23,327 28,405 30,461 15,000 -29% 21,700 RC146 GASB 31 Adjustment 32,599 9,549 - - 0% -
RC216 Special Gas Tax-2106 & 2107 1,684,516 1,690,784 1,876,269 1,871,371 1,904,800 2% RC217 Special Gas Tax-2107.5 105,439 124,295 10,000 10,000 10,000 0% RC218 Special Gas Tax-2103 1,384,953 1,459,660 1,390,438 1,466,644 1,496,209 8% RC219 Special Gas Tax-2105 923,612 949,259 972,636 983,350 1,000,488 3% RC081 Damage to City Property 160 1,000 - - 0% -
RC082 Ins Recovery 42,113 21,451 19,178 - 0% -
RC085 Reimbursement - - - - 0% -
RC078 All Other Revenues 170 - - - 0% -
RC011 Sale of Service 409 289 - - 0% -
RC243 Sale of Capital Assets 3,756 - - - 0% -
RC083 Transfer from American Rescue Plan - - - - 0% -
RC116 Transfer from General Fund 131,750 131,750 131,750 131,750 131,750 0% TOTAL 4,332,804 4,416,442 4,411,554 4,497,293 4,564,947 3% 6 - - - - - 0%
Revenue 2023-24 2024-25 2025-26 2025-26 2026-27 Fr Prior Category Description Actual Actual Budget Year End Est Proposed Yr Bud MISCELLANEOUS GRANTS - (F215)
RC180 Grant-State 4,734,142 7,499,646 16,415,856 8,323,548 6,467,199 -61% RC177 Grant-Federal 1,350,835 582,967 938,710 300,356 537,492 -43% RC005 Reimbursement from Other Agency 524,931 676,100 676,100 676,100 665,367 -2% RC235 Principal 261,620 226,530 100,500 - 85,000 0%
RC145 Investment Earnings Pooled Cash 123,666 147,208 143,671 26,265 121,900 -15% RC236 Interest 48,428 101,008 - - 0% -
RC237 Equity Earned 83,911 136,036 100,000 - 2,000 0%
RC154 Loans Repaid 84,186 95,726 243,434 151,067 155,465 -36% RC083 Restitution and Settlement 15,698 - - - 0% -
RC258 Project or Program Revenue - - - - 0% -
RC078 Miscellaneous Revenue 28,286 - 28,286 28,286 -100% - RC087 Donations 29,266 34,458 30,000 30,000 30,000 0%
RC210 USDA Revenue 18,586 15,825 35,790 35,790 33,000 -8% RC035 Soft Match-Grants 124,485 234,732 1,248,679 397,122 887,536 -29% RC225 Program Income - HUD (1,106) - - - 0% -
RC175 Grant - Area Agency On Age 189,758 154,909 462,500 384,500 378,721 -18% RC174 Grant HUD - Reprogrammed 2,133,101 997,119 1,966,774 2,017,154 3,784,786 92% RC178 Grant - Other 1,171,840 1,469,073 11,774,406 3,291,296 9,264,179 -21% RC272 Damage Claim Repayments (21,012) - - - 0% -
RC268 CalHome-Owner Occupied Rehab 297,000 - - - 0% -
RC173 Grant - Other 101,722 139,864 7,800 12,907 -100% - RC176 Grant - County 79,110 5,256 1,479 - -100% -
RC243 Sale of Capital Assets - (438) - - 0% -
RC116 Transfer from General Fund 85,288 97,566 110,000 110,000 110,000 0% TOTAL 11,159,467 12,917,859 34,083,485 15,984,891 22,522,645 -34% PROPOSITION A - (F216)
RC145 Investment Earnings Pooled Cash 89,322 101,060 107,131 70,000 -24% 81,300 RC146 GASB 31 Adjustment 34,579 53,156 - - 0% -
RC220 Proposition A Revenue 3,971,252 3,928,487 3,936,159 3,936,159 4,007,609 2% RC080 Project or Program Revenue 16,047 33,167 30,000 22,510 -27% 22,000 RC255 All Other Revenues - - - - 0% -
RC113 Transfer from American Rescue Plan - - - - 0% -
TOTAL 4,111,200 4,115,870 4,073,290 4,028,669 4,110,909 1% PROPOSITION C - (F217)
RC145 Investment Earnings Pooled Cash 387,384 445,233 401,497 250,000 355,700 -11% RC146 GASB 31 Adjustment 213,315 211,887 - - 0% -
RC221 Proposition C Revenue 3,294,062 3,258,580 3,723,509 3,321,612 3,324,207 -11% RC113 Transfer from American Rescue Plan - - - - - 0%
TOTAL 3,894,761 3,915,700 4,125,006 3,571,612 3,679,907 -11% TRAFFIC OFFENDER - (F219)
RC145 Investment Earnings Pooled Cash 16,689 17,218 15,406 7,914 19,800 29% RC146 GASB 31 Adjustment - - - - 0% -
RC085 Reimbursement - - - - 0% -
RC243 Sale of Capital Assets 9,950 650 - - 0% -
RC008 Processing Fees-Police 151,023 196,813 191,300 202,718 206,654 8% TOTAL 177,662 214,681 206,706 210,632 226,454 10%
7 - - - - - 0%
Revenue 2023-24 2024-25 2025-26 2025-26 2026-27 Fr Prior Category Description Actual Actual Budget Year End Est Proposed Yr Bud VEHICLE PARKING DISTRICTS - (F230)
RC102 SB211 Pass Thru 4,024 4,981 - 3,000 3,000 0%
RC015 Parking Meter-Cash 11,542 5,750 - 915 0% -
RC016 Parking Meter-Credit 82,830 49,199 45,000 52,448 65,000 44% RC238 Parking Space Rentals 547,700 567,989 524,000 520,812 570,367 9% RC141 Rentals 21,475 24,000 20,000 20,000 24,000 20%
RC145 Investment Earnings-Pooled Cash 91,774 104,380 98,888 80,000 101,000 2% RC146 GASB 31 Adjustment 33,211 55,330 - - 0% -
RC111 Property Taxes 14,015 17,791 - 8,000 8,000 0%
RC255 All Other Revenues - - - 1 0% -
RC243 Sale of Capital Assets 595,346 - - - 0% -
RC244 Gain on Sale of Land 4,134,654 148 - - 0% -
RC113 Trnsf frm American Rescue Plan - - - - 0% -
RC136 Transfer from VPD - - - - 0% -
TOTAL 806,719 5,559,420 687,888 685,176 771,367 12%
AIR QUALITY MGMT DISTRICT - (F245)
RC145 Investment Earnings-Pooled Cash 11,635 21,022 18,145 20,000 25,100 38% RC146 GASB 31 Adjustment 6,428 11,420 - - 0% -
RC085 Reimbursement - - - - 0% -
RC223 AB2766 Revenue 201,392 149,861 200,000 200,000 200,000 0% RC128 Transfer from Prop C Funds - - - - 0% -
RC113 Trnsf frm American Rescue Plan - - - - 0% -
TOTAL 219,455 182,303 218,145 220,000 225,100 3%
Assessment District - South Garey Assessment Zone DEF - (F253) RC145 Investment Earnings-Pooled Cash 6,229 8,410 7,158 6,000 13% 8,100 RC248 Maintenance AD 104,956 105,211 106,000 106,000 106,000 0% TOTAL 111,185 113,621 113,158 112,000 114,100 1%
Assessment District - University Corporate Center #4 (254) RC145 Investment Earnings-Pooled Cash 951 1,272 912 300 -23% 700 RC248 Maintenance AD 57,642 50,561 57,642 50,000 -13% 50,000 TOTAL 58,593 51,833 58,554 50,300 -13% 50,700
Assessment District - Garey Maintenance Assessment Zone (255) RC145 Investment Earnings-Pooled Cash 6,552 11,013 8,630 6,000 9,100 5% RC248 Maintenance AD 138,534 147,120 136,000 140,000 140,000 3% TOTAL 145,086 158,133 144,630 146,000 149,100 3%
PHILLIPS RANCH MAINT ASSESS DISTRICT - (F256)
RC145 Investment Earnings-Pooled Cash 6,815 9,658 3,277 6,000 172% 8,900 RC146 GASB 31 Adjustment - - - - 0% -
RC087 Donations - 100 240 - -100% -
RC248 Maintenance AD 949,666 948,356 952,000 948,000 948,000 0% TOTAL 956,481 958,114 955,517 954,000 956,900 0%
8 - - - - - 0%
Revenue 2023-24 2024-25 2025-26 2025-26 2026-27 Fr Prior Category Description Actual Actual Budget Year End Est Proposed Yr Bud TDA ARTICLE 3 - (F272)
RC258 Investment Earnings-F.A. 116,353 - 121,539 110,000 128,781 6% - - - - 0% -
TOTAL 116,353 - 121,539 110,000 128,781 6%
ASSET FORFEITURE - (F260)
RC145 Investment Earnings-Pooled Cash 33,316 24,665 27,020 - 34,400 0% RC146 GASB 31 Adjustment - - - - 0% -
RC078 Miscellaneous Revenue 119 - - - 0% -
RC080 Project Revenue 36,034 160,254 - 4,408 0% -
RC177 Grant - Federal 31,313 - - - 0% -
RC005 Reimbursement from Other Agency 4,632 - - - 0% -
RC114 Transfer from Other Funds 127,006 - - - 0% -
RC243 Sale of Capital Assets 548 3,168 - - 0% -
TOTAL 232,968 188,087 31,428 - 34,400 0%
Pomona OATH Initiative - (F291)
RC180 Grant - State 1,847,513 - - - 0% -
RC113 Trnsf frm American Rescue Plan - - - - 0% -
TOTAL 1,847,513 - - - 0% -
TOTAL - ALL SPECIAL REVENUE 55,002,997 66,581,272 91,489,565 61,678,301 70,052,086 -23%

DEBT SERVICE FUNDS
CITY DEBT SERVICE - (F320) 0%
RC239 Investment Earnings-Fiscal Agent 24,674 24,474 24,125 - 17,925 0% RC145 Investment Earnings-Pooled Cash 1,629 - - - 0% -
Assessments - - - - 0% -
RC080 Project/Program Revenue 291,587 292,591 290,898 290,898 -100% - Bond/Note Premium - - - - 0% -
RC116 Transfer from General Fund 4,317,526 4,318,051 4,610,664 4,610,664 4,609,896 0% RC115 Transfer from Water 600,000 600,000 600,000 600,000 600,000 0% RC126 Transfer from Capital Outlay - - - - 0% -
RC118 Transfer from Sewer 417,000 417,000 417,000 417,000 417,000 0% RC119 Transfer from Ser BJ ISF 13,559,270 13,556,663 - 13,556,663 13,560,752 0% Bond Proceeds - - - - 0% -
TOTAL 19,211,686 5,652,116 19,475,225 19,499,350 19,205,573 -1% TOTAL - ALL DEBT SERVICE FUNDS 19,211,686 5,652,116 19,475,225 19,499,350 19,205,573 -1% 9 - - - - - 0%
Revenue 2023-24 2024-25 2025-26 2025-26 2026-27 Fr Prior Category Description Actual Actual Budget Year End Est Proposed Yr Bud

CAPITAL PROJECT FUNDS
CAPITAL OUTLAY FUND - (F418)
RC089 Business Lic Fee SB1186 4 7 - - 0% -
RC145 Investment Earnings-Pooled Cash 43,870 60,857 56,891 14,000 -51% 28,000 RC255 All Other Revenues - - - - 0% -
RC074 Park Dwelling Tax 184,950 41,175 - - 0% -
RC017 Special Public Open Space Fee 599,126 - - - 0% -
RC078 Miscellaneous Revenue 53,751 - - - 0% -
RC158 Project Reimburse for CIP 1,400 67,414 - - 0% -
RC243 Sale of Capital Assets 12,317 25,050 - - 0% -
RC121 Transfer from Series BG 905 - - - 0% -
RC115 Transfer from Water - - 43,799 - 0% -
RC120 Transfer from Refuse 820,053 460,311 35,695 - 0% - RC114 Transfer from Other Fund 11,504 - - - 0% -
RC118 Transfer from Sewer - - (43,798) - 0% -
TOTAL 1,727,880 654,814 56,891 49,696 -51% 28,000
SERIES AG CAPITAL IMPROVEMENT - (F421)
RC122 Transfer from Measure W 127,821 126,622 60,537 - 0% - RC145 Investment Earnings Pooled Cash - 135 - - 0% -
RC121 Transfer from Series BG 2,844 66,926 - - 0% -
RC123 Transfer from Series BC 65,648 - - - 0% -
TOTAL 196,313 193,683 60,537 - 0% -
SERIES BC CAPITAL PROJECT FUND - (F423)
RC239 Investment Earnings-F.A. 4,803 1,872 - 1,700 1,800 0% TOTAL 4,803 1,872 - 1,700 1,800 0%
CIP FUND - (F428)
RC261 Transfer from RDA Series W - 14 - - 0% -
RC087 Donations 5,148 - 10,000 - 0% -
RC176 Grant - County 130,000 - - - 0% -
RC180 Grant-State 6,803,390 2,601,185 4,477,163 - 0% -
RC177 Grant-Federal 2,164,750 7,048,006 - - 0% -
RC179 Grant-State 231,053 612,902 300,353 - 0% -
RC188 Measure A Revenue 596,934 - - - 0% -
RC158 Project Reimbursement 15,050 84,391 166,551 - 0% - RC139 Transfer from Series BE/BF 29,955 - - - 0% -
RC245 Loan Proceeds (247,401) 568,500 - - 0% -
RC124 Transfer from SB1-RMRA 2,701,428 3,728,800 3,694,604 700,358 -100% - RC116 Transfer from General Fund 3,763,440 3,702,450 418,088 - 0% - RC115 Transfer from Water 123,773 52,259 1,000,000 247,741 -100% - RC122 Transfer from Measure W 536,900 931,018 700,000 418,515 -100% - RC126 Transfer from Capital Outlay 104,618 95,538 130,249 183,182 -100% - RC114 Transfer from Other Funds 1,140,280 644,424 192,037 - -100% - RC118 Transfer from Sewer 128,212 85,377 15,702 - 0% -
RC117 Transfer from Low Mod 518,938 (22,631) - - 0% -
10 - - - - - 0%
Revenue 2023-24 2024-25 2025-26 2025-26 2026-27 Fr Prior Category Description Actual Actual Budget Year End Est Proposed Yr Bud RC127 Transfer from CDBG 1,179,206 1,329,689 636,636 - -100% - RC128 Transfer from Prop C 4,196,862 3,202,003 2,290,781 6,526,689 -100% - RC129 Transfer from RDA Series AD 2,100 - - - 0% -
RC130 Transfer from Series AH 2,628 - - - 0% -
RC131 Transfer from Series AX 445,561 1,071,558 789,723 598,500 -100% - RC132 Transfer from Prop A 340,834 194,152 13,833 - 0% - RC262 Transfer from Series AW - 187,409 - - -100% -
RC133 Transfer from Series AW 17,762 21,956 78,402 - -100% - RC134 Transfer from Measure R 744,457 2,139,821 778,573 15,181 -100% - RC136 Transfer from Vehicle Parking District VPD 40,009 - - - 0% - RC270 Transfer from Series AQ 1,353 - - - 0% -
RC263 Transfer from TDA (SB821) 26,353 - 95,087 19,135 -100% - RC121 Transfer from Series BG 267 8,827 20,650 20,309 -100% - RC135 Transfer from Measure M 1,051,682 1,255,874 1,189,309 889,717 -100% - RC269 Transfer from Public Art Fee 150,000 - - - 0% -
RC137 Transfer from Development Impact Fee 114,105 1,416,518 673,742 2,221 -100% - RC265 Transfer from Refuse Admin - 750,000 - 144,099 -100% - RC125 Transfer from Gas Tax Fund 66,557 2,626 - - 0% -
RC255 All Other Revenues - - - 1,200 0% -
RC083 Restitution and Settlement - - 3,432,018 - 0% -
RC138 Transfer from Cannabis 6,500 16,609 - - 0% -
RC113 Trnsf frm American Rescue Plan 2,186,319 1,881,676 (427,851) 3,252,127 -100% - TOTAL 28,981,362 33,011,203 12,779,351 21,852,682 -100% - PERMIT SYSTEM IMPROVEMENT/UPGRADE - (F431)
RC146 GASB 31 Adjustment - - - - 0% -
RC068 Permit System Improvement and Upgrade Fee 22,858 17,996 21,500 26,000 26,000 21% TOTAL 22,858 17,996 21,500 26,000 26,000 21%
FEE ANALYSIS RATE REVIEW - (F432)
RC145 Investment Earnings - Pooled Cash - - - - 0% -
RC065 Fee Analysis Rate Review 8,740 6,713 1,500 6,860 357% 6,860 TOTAL 8,740 6,713 1,500 6,860 357% 6,860
EQUIPMENT REPLACEMENT - (F434)
RC145 Investment Earnings-Pooled Cash - - - - 0% -
RC116 Transfer From General Fund 200,000 - - - 0% -
RC146 GASB 31 Adjustment - - - - 0% -
RC114 Transfer from Other Funds 1,294,125 505,874 - - 0% - TOTAL 1,294,125 705,874 - - 0% -
2017 SERIES BG PROJECT - (F435)
RC239 Investment Earnings-Pooled Cash 23,531 17,138 13,000 - 12,000 0% Bond Reimbursement - - - - 0% -
TOTAL 23,531 17,138 13,000 - 12,000 0%
11 - - - - - 0%
Revenue 2023-24 2024-25 2025-26 2025-26 2026-27 Fr Prior Category Description Actual Actual Budget Year End Est Proposed Yr Bud WORK ORDER SYSTEM IMPROVEMENT / UPGRADE - (436)
Transfer from Series AU - - - - 0% -
RC145 Investment Earnings - Pooled Cash - - - - 0% -
RC069 Work Order System Fee 6,832 5,219 - 4,925 5,000 0% TOTAL 6,832 5,219 - 4,925 5,000 0%
PARKS & REC IMPROVEMENT - (437)
RC074 Park Dwelling Fee 733,739 981,289 1,092,785 - 500,000 0% TOTAL 733,739 981,289 1,092,785 - 500,000 0%
ROAD & HIGHWAYS FEES - (438)
RC070 Road and Highway Improvement Fee 33,205 30,667 14,076 - 0% - 0%
TOTAL 33,205 30,667 14,076 - 0% -
TRAFFIC SIGNAL & CONTROL FEE - (439)
RC071 Traffic Signal and Control Device Fee 33,205 30,667 14,076 - 30,000 0% 0%
TOTAL 33,205 30,667 14,076 - 30,000 0%
PUBLIC SAFETY IMPROVEMENT FEE - (443)
RC072 Public Safety Improvement Fee 243,184 51,075 54,901 - 55,000 0% TOTAL 243,184 51,075 54,901 - 55,000 0%
TOTAL - ALL CAPITAL PROJECTS FUNDS 33,309,777 35,708,210 12,859,242 23,191,238 664,660 -95%

ENTERPRISE FUNDS
WATER - Operations - (F571/574 - rollup = 510)
RC002 Reimbursable Services 219,192 203,051 180,000 180,000 200,748 12% RC239 Investment Earnings-Fiscal Agent 282,619 262,509 240,000 - 220,000 0% RC235 Principal 1,121,434 3,158,748 2,416,104 2,416,104 2,232,095 -8% RC236 Interest 135,307 68,335 810,000 810,000 337,881 -58% RC145 Investment Earnings-Pooled Cash 1,306,409 2,184,869 1,983,440 1,800,000 2,134,100 8% RC233 Metered Sales-General 41,716,146 43,935,850 - 43,935,850 44,814,567 2% RC160 Reclaimed Water Sales 1,089,477 1,130,499 1,323,416 1,323,416 1,183,599 -11% RC018 Water Service Fees 743,020 794,370 400,000 768,695 777,706 94% RC073 Fire Testing Fee 51,249 31,910 30,000 40,000 42,408 41% RC159 Storm Drain Fees 90,577 4,311 - 4,140 8,280 0%
RC023 Comm/Industrial Inspection Fees 93,054 83,046 106,000 106,000 -24% 80,500 RC024 Construction Inspection Fees 12,819 13,525 30,000 13,172 -56% 13,172 RC050 Plan Check Fee 14,200 13,530 20,000 13,865 -38% 12,500 RC063 Administrative Program Fees 64,908 52,616 61,428 61,428 61,428 0% RC086 Bad Debt Collected 29,513 37,800 20,000 20,000 29,104 46% RC161 Connection Fees 912,268 220,381 460,000 656,897 585,767 27% RC146 GASB 31 Adjustment 876,612 1,117,260 - - 0% -
RC083 Restitution/Settlement 15,613,292 - 11,463,039 - 0% - RC078 Miscellaneous Revenue 78,622 88,218 120,000 171,326 -39% 73,000 RC277 EV Charging Station Revenue - - - - 0% -
12 - - - - - 0%
Revenue 2023-24 2024-25 2025-26 2025-26 2026-27 Fr Prior Category Description Actual Actual Budget Year End Est Proposed Yr Bud RC081 Damage to City Property 8,106 - - - 0% -
RC082 Ins Recovery (Damg/Dest Eq) 34,334 7,594 20,626 - 20,851 0% RC224 Recycling Revenue 19,499 33,574 20,000 20,000 24,358 22% RC177 Grant Revenue - Federal - - - - 0% -
RC080 Project/Program Revenue 602,541 513,270 660,602 660,602 660,602 0% RC243 Sale of Capital Assets (206,826) 17,380 - - 0% -
RC246 Contributed Capital 76,959 - - - 0% -
RC125 Transfer from Gas Tax 231,135 231,135 231,135 231,135 231,135 0% RC115 Transfer from Water 5,252,888 5,478,411 5,471,748 5,461,738 5,470,253 0% RC118 Transfer from Sewer 67,117 161,605 149,000 149,000 125,907 -15% RC139 Transfer from Series BE/BF 25,967 16,557 - 8,966 0% - RC119 Transfer from Series BJ 1,031,410 1,031,246 1,031,212 1,031,212 1,031,523 0% TOTAL 71,593,848 16,955,750 59,459,935 71,607,211 60,371,484 2% WATER - Capital Projects - (F520)
RC173 Grant - Other - 1,600,000 - - -100% -
RC239 Investment Earnings-Fiscal Agent 25,967 16,557 13,700 - 13,500 0% RC116 Transfer from General Fund 50,000 - - - 0% -
RC115 Transfer from Water 15,436,029 852,340 6,050,000 210,916 -100% - RC118 Transfer from Sewer 1,000,000 517,204 575,000 2,415 -100% - RC141 Rentals - Property 8,800 - - - 0% -
RC139 Transfer from Series BE/BF 171,010 11,673 - - 0% - TOTAL 16,633,006 1,456,574 8,225,000 227,031 13,500 -100% ALL WATER FUNDS 88,226,854 18,412,324 67,684,935 71,834,242 60,384,984 -11% SEWER - Operations - (F550)
RC239 Investment Earnings-Fiscal Agent 116,902 108,285 99,000 - 92,000 0% RC145 Investment Earnings-Pooled Cash 596,799 727,484 693,147 550,000 672,000 -3% RC086 Bad Debt Collected 2,642 2,922 900 900 -100% -
RC161 Sewer Connection Fees 308,087 64,781 200,000 305,928 220,026 10% RC146 GASB 31 Adjustment 314,717 348,387 - - 0% -
RC078 Miscellaneous Revenue 32,665 30,620 16,691 - 0% - RC019 Sewer Maintenance 7,359,813 6,717,021 7,320,405 7,320,405 7,320,405 0% RC177 Grant-Federal - - - - 0% -
RC243 Sale of Capital Assets 25,388 768 - - 0% -
RC118 Transfer from Sewer 723,586 732,697 717,883 717,883 719,245 0% RC140 Transfer from BB/BD 519 462 - 180 0% -
RC113 Trnsf frm American Rescue Plan - - - - 0% -
RC119 Transfer from Series BJ 114,973 114,955 114,951 114,951 114,986 0% TOTAL 9,596,091 8,848,382 9,047,286 9,125,938 9,138,662 1% 13 - - - - - 0%
Revenue 2023-24 2024-25 2025-26 2025-26 2026-27 Fr Prior Category Description Actual Actual Budget Year End Est Proposed Yr Bud SEWER - Capital Projects - (F540)
RC239 Investment Earnings-Fiscal Agent 8,654 7,656 - 6,860 6,560 0% RC118 Transfer from Sewer 27,434 73,670 1,750,000 13,788 -100% - RC123 Transfer from Series BC 4,103 6,130 41,460 - -100% - RC129 Transfer from RDA Series AD - - - 114 0% -
RC130 Transfer from Series AH - - - 124 0% -
RC140 Transfer from BB/BD - 10,459 - 3,231 -100% -
RC264 Transfer from BH - 118,863 - - -100% -
TOTAL 40,191 87,456 1,920,782 24,117 6,560 -100%
ALL SEWER FUNDS 9,636,282 8,935,838 10,968,068 9,150,055 9,145,222 -17% POMONA CHOICE ENERGY AUTHORITY - (F551)
RC145 Investment Earnings - Pooled Cash 16,480 10,954 25,000 - 30,800 0% RC146 GASB 31 Adjustment - - - - 0% -
RC233 Metered Sales - General - 62,003,281 - 62,003,281 50,929,730 -18% RC078 Miscellaneous Revenue 7,428 15,120 - - 0% -
RC252 Lease - Cal Spas - - - - 0% -
RC236 Interest 193,539 911,714 900,000 - 900,000 0%
RC086 Bad Debt Collected 4,298 - - - 0% -
RC257 Demand Other - 64 - - 0% -
RC226 Choice 100 Commercial 885 956 - - 0% -
RC227 Choice 100 Residential 1,274 1,344 - - 0% -
RC228 Choice 100 Agr/Street 54 54 - - 0% -
RC229 General Commercial 18,514,706 - - - 0% -
RC230 General Residential 32,887,565 - - - 0% -
RC231 General Other 1,333,288 1,277,748 - - 0% -
RC232 Demand Commercial 4,499,312 4,670,219 - - 0% -
TOTAL 57,454,531 6,892,471 62,003,281 62,928,281 51,860,530 -16% REFUSE OPERATIONS - (F582)
RC145 Investment Earnings - Pooled Cash (37,883) - - - 0% - RC086 Bad Debt Collected 4,976 1,367 - - 0% -
RC146 GASB 31 Adjustment 128,098 48,892 - - 0% -
RC020 Refuse Charges 255,555 202 - - 0% -
RC247 Sale of Land/Property 12,223 - - - 0% -
RC021 Refuse Container Rental Fees 6,667 - - - 0% -
RC022 Vehicle/Container Replacement Fee 7,982 8 - - 0% - RC224 Recycling Revenues - - - - 0% -
RC180 Grant - State - - - - 0% -
RC082 Ins Recovery 703 - - - 0% -
RC119 Investment Earnings-Pooled Csh - - - - 0% -
TOTAL 378,321 50,469 - - - 0%
14 - - - - - 0%
Revenue 2023-24 2024-25 2025-26 2025-26 2026-27 Fr Prior Category Description Actual Actual Budget Year End Est Proposed Yr Bud FRANCHISE FEE FUNDED PROGRAMS - (F587)
RC146 GASB 31 Adjustment - - - - 0% -
RC095 Franchise Fees - General 23,754 - - - 0% -
RC096 Franchise Fees - Refuse Haulers 469 - - - 0% -
RC086 GASB 31 Adjustment - - - - 0% -
RC075 Investment Earnings-Pooled Csh 174 - - - 0% -
RC255 GASB 31 Adjustment - - - - 0% -
RC180 Investment Earnings-Pooled Csh - - - - 0% -
TOTAL 24,397 - - - - 0%
TOTAL - ALL ENTERPRISE FUNDS 155,720,385 34,291,102 140,656,284 143,912,578 121,390,736 -14%

INTERNAL SERVICE FUNDS
SELF INSURANCE - (F668/671/672/673 - rollup = 660)
RC145 Investment Earnings-Pooled Cash 617,905 729,336 658,825 621,000 755,800 15% RC146 GASB 31 Adjustment 173,454 159,931 - - 0% -
RC025 In-Lieu Premium 5,805,804 6,084,078 6,030,000 30,000 3,800,000 -37% RC082 Insurance Recovery 1,678,224 2,935,126 - 5,500 0% - RC113 Trnsf frm American Rescue Plan - - - - 0% -
RC119 Transfer from Series BJ 60,835 60,826 60,824 60,824 60,842 0% RC116 Transfer from General Fund - - - - 0% -
TOTAL 8,336,222 9,969,297 6,749,649 717,324 4,616,642 -32% EQUIPMENT MAINTENANCE - (F669)
RC011 Sale of Service 4,033,718 4,325,870 4,179,633 4,179,633 4,825,783 15% RC146 GASB 31 Adjustment - - - - 0% -
RC234 Sale of Service - Internal 89,448 89,079 - 89,000 -100% - RC255 All Other Revenues - - - 298 0% -
RC224 Recycling Revenues 431 599 - 150 0% -
RC116 Transfer from General Fund - - - - 0% -
RC113 Trnsf frm American Rescue Plan - - - - 0% -
RC119 Transfer from Series BJ 192,552 192,522 192,515 192,515 192,573 0% RC243 Sale of Capital Assets 1,900 - - - 0% -
RC114 Transfer From Other Funds 255,744 - - - 0% -
TOTAL 4,316,149 4,776,635 4,461,227 4,461,596 5,018,356 12% INFORMATION TECHNOLOGY - (F675)
RC113 Trnsf frm American Rescue Plan - - - - 0% -
RC119 Transfer from Series BJ 128,926 128,906 128,902 128,902 128,940 0% RC116 Transfer from General Fund - - - - 0% -
RC146 GASB 31 Adjustment - - - - 0% -
TOTAL 128,926 128,906 128,902 128,902 128,940 0%
PRINTING AND MAIL SERVICES - (F676)
RC116 Transfer from General Fund - - - - 0% -
TOTAL - - - - 0% -
TOTAL - ALL INTERNAL SVC FUNDS 12,781,297 14,874,838 11,339,778 5,307,822 9,763,938 -14% TOTAL - ALL CITY FUNDS 436,504,545 222,705,894 440,312,235 417,906,232 391,607,127 -11% 15 - - - - - 0%
Revenue 2023-24 2024-25 2025-26 2025-26 2026-27 Fr Prior Category Description Actual Actual Budget Year End Est Proposed Yr Bud

POMONA HOUSING AUTHORITY
HOUSING AUTHORITY ADMIN - (F249)
RC141 Rentals 117,060 116,496 100,000 100,000 120,000 20% RC145 Investment Earnings-Pooled Cash 16,660 14,991 15,438 18,000 18,900 22% RC146 GASB 31 Adjustment 3,163 8,261 - 2,000 0% -
RC078 Miscellaneous Revenue 102,955 100,000 - 100,000 100,000 0% RC120 Transfer from Refuse 100,000 - - - 0% -
TOTAL 239,838 239,748 215,438 220,000 238,900 11%
LOW/MOD HOUSING ASSET - (F131)
RC143 Lease-Wireless Comm Equip 3,743 6,687 3,350 3,500 49% 5,000 RC235 Principal 110,166 96,498 100,000 4,600 -94% 6,000 RC236 Interest on Loans 49,076 74,509 45,000 14,000 -11% 40,000 RC141 Rentals 203,900 110,253 150,000 150,000 150,000 0% RC145 Investment Earnings-Pooled Cash 70,920 88,133 89,467 50,000 -54% 41,600 RC237 Equity Earned 96,812 50,000 - 50,000 60,000 20%
RC146 GASB 31 Adjustment 60,559 48,636 15,000 - 0% -
RC154 Loans Repaid 4,914,665 90,000 - 30,000 -67% 30,000 RC005 Reimbursement fr Other Agency 19,300 - - - 0% -
RC117 Transfer from Low Mod 600 - - - 0% -
RC114 Transfer from Other Funds 22,631 - - - 0% -
RC078 Miscellaneous Revenue 2,665 3,000 - 3,000 -67% 1,000 TOTAL 5,513,106 466,647 530,817 320,100 333,600 -37%
LOW/MOD SER AQ - (F247)
RC146 GASB 31 Adjustment - - - - 0% -
RC114 Transfer from Other Funds 4,843,224 - - - 0% -
RC145 Investment Earnings-Pooled Csh 99,554 68,289 80,000 - 124,000 0% TOTAL 4,942,778 68,289 80,000 - 124,000 0%
HUD - VOUCHER - (F205)
RC145 Investment Earnings-Pooled Cash 42,940 36,889 39,580 48,000 52,600 33% RC255 Other Revenue - - - - 0% -
RC204 Section 8 Admin Fees-Pass-on 106,644 48,574 48,339 109,289 84,307 74% RC182 Housing Assist Pymts - Portability 619,428 1,019,269 836,761 1,625,782 1,388,200 66% RC178 Grants HUD 18,372,810 2,407,593 21,357,175 21,877,263 21,271,390 0% RC172 Grant-HUD Admin 1,988,401 1,965,198 1,911,832 2,253,611 2,392,443 25% RC156 Fraud Recovery 5,838 3,377 1,162 5,958 416% 6,000 RC157 Fraud Recovery Admin 5,838 3,377 970 5,958 312% 4,000 TOTAL 21,141,899 5,484,277 24,195,819 25,925,861 25,198,940 4% PSH (SHELTER PLUS CARE) - (F218)
RC035 Soft Match-Grants - 1,248,362 - 574,999 673,363 -46% RC178 Grant HUD 1,867,086 2,121,778 3,833,409 2,501,904 2,702,148 -30% TOTAL 1,867,086 2,121,778 5,081,771 3,076,903 3,375,511 -34% 33,704,707 8,380,739 30,023,845 29,622,864 29,270,951 -3% 16 - - - - - 0%
Revenue 2023-24 2024-25 2025-26 2025-26 2026-27 Fr Prior Category Description Actual Actual Budget Year End Est Proposed Yr Bud TOTAL REVENUES - ALL FUNDS 470,209,252 231,086,633 470,336,080 447,529,096 420,878,078 -11% 17 This Page Intentionally Left Blank
Authorized Authorized Authorized Authorized Amended Proposed Department 21-22 22-23 23-24 24-25 25-26 26-27 GF Other Mayor & City Council 7 7 7 7 7 7 7.00 -
Administration 8 6 11 11 11 11 5.85 5.15
City Clerk 4 4 6 6 6 6 6.00 -
City Treasurer 1 1 1 - - - - -
Human Resources 11 9 12 13 13 13 7.00 6.00
Finance 33 33 30 31 31 31 14.81 16.19
Innovation and Technology 7 7 11 12 12 12 12.00 -
Police 284 284 287 285 285 285 281.70 3.30
Neighborhood Services 44 38 36 34 34 34 2.35 31.65
Community Services - - 19 21 21 21 16.68 4.32
Development Services 35 23 38 39 39 39 37.20 1.80
Public Works 109 103 90 94 95 95 34.25 60.75
Water Resources 84 80 87 90 91 91 0.00 91.00
Library 3 3 6 6 6 6 5.55 -
Total Benefitted Staffing 597.80 630.20 640.55 648.55 650.55 650.55 418.39 232.16 26-27
Funding
Leg Services
4%
Support
Services
15%
Police
44%
Neighborhood
Services
5%
Public Works
14%
Water
Resources
14%
Library
1%
Community
Services
3%
559
572
578
598
630
641
649 651 651
2019 2020 2021 2022 2023 2024 2025 2026 2027
1 Fiscal
Year Department Details
Amended Staffing Levels at 4-17-23
City Clerk Move Legal Administrative Assistant from Human Resources to City Clerk - City Clerk Add 1 Administrative Assistant I/II/III 1.00 Development Services 1.00 Add 1 Senior Planning Coordinator Finance Solid Waste Transition - Less Three Customer Service Specialists (3.00) Finance Solid Waste Transition - Less One Senior Customer Service Specialist (1.00) Finance Add 1 Senior Accounting Technician 1.00
Human Resources Add 1 Administrative Assistant I/II/III 1.00 Human Resources Add 1 Human Resources Analyst I/II (ARP) 1.00 Information Technology 1.00 Add 1 Senior Systems Analyst Information Technology 1.00 Add 1 Digital Experience Manager Information Technology 1.00 Add 1 Management Analyst
Library Increase Senior Library Assistant from .60 to .75 0.15 Library Add .60 Library Supervisor (Reduced Hourly Budget) 0.60 Library Add .60 Library Supervisor (Reduced Hourly Budget) 0.60 Library Add 1 Library Assistant 1.00
Neighborhood Services 1.00 Add 1 Housing Programs Supervisor Neighborhood Services 1.00 Add 1 Admin Assistant I/II/III Neighborhood Services 1.00 Add 1 Housing Stabilization Manager Neighborhood Services - Reclassify Homeless Program Supervisor to Housing Stabilization Supervisor Neighborhood Services 1.00 Add 1 Rent Stabilization Coordinator Neighborhood Services 1.00 Add 1 Rent Stabilization Coordinator Neighborhood Services 1.00 Add 1 Rent Stabilization Housing Inspector I/II Neighborhood Services 1.00 Add 1 Rent Stabilization Housing Inspector I/II Public Works Solid Waste Transition Less 18 Solid Waste Driver (18.00) Public Works Solid Waste Transition Less 1 Solid Waste Supervisor (1.00) Public Works Solid Waste Transition Less 2 Heavy Equipment Mechanics (2.00) Public Works Solid Waste Transition Less 1 Public Services Maintenance Worker (1.00) Public Works Add 1 Public Services Maintenance Worker I 1.00 Public Works Add 1 Lead Facilities Maintenance Technician 1.00 Public Works Add 1 Facilities Maintenance Technician 1.00 Water Resources Add 1 Water Utility Worker I 1.00
Water Resources Add 1 Stormwater Maintenance Worker I 1.00 Water Resources 1.00 Add 1 Stormwater Maintenance Worker I Administration Reclassify Development Services Director to Assistant City Manager - Administration Add 1 Asssitant to the City Manager 1.00 Administration Reclassify Deputy City Manager to Assistant City Manager - Administration Reclassify Deputy City Manager to Economic Development Director - Administration Add 1 Public Information Specialist I/II 1.00 City Clerk Reclassify Legal Administrative Assistant to Records Management Specialist - Community Services 1.00 Add 1 Administrative Assistant
Community Services 16.00 Move 16 Positions from Neighborhood Services Community Services 1.00 Add 1 Recreation Supervisor
Development Services 1.00 Add 1 Deputy Development Services Director Development Services 1.00 Add 1 Development Services Director Development Services 1.00 Add 1 Management Analyst
23-24 Authorized Staffing
23-24 Authorized Staffing 627.55
22-23 Authorized Staffing 630.20
FTE Net
Change
2 Fiscal
Year Department Details
22-23 Authorized Staffing 630.20
FTE Net
Change
Human Resources - Reclassify Admin Assistant I/II/III to Senior Administrative Assistant Information Technology 1.00 Add 1 Administrative Assistant Information Technology - Reclassify 1 Senior Systems Analyst to Senior Business System Analyst Neighborhood Services (16.00) Move 16 Positions to Community Services Neighborhood Services 1.00 Add 1 Immigration Research Coordinator Neighborhood Services 1.00 Add 1 Administrative Assistant Police Add 2 CalVIP Officers 2.00
Police Add 1 CalVIP Sergeant 1.00
Water Resources - Reclassify One Program Assistant to Management Analyst City Treasurer Delete City Treasurer (1.00)
Community Services Add 1 Facilities Custodian 1.00
Community Services Add 1 Recreation Coordinator - Special Events 1.00 Development Services 1.00 Add 1 Senior Planner
Finance Add 1 Customer Service Specialist I 1.00
Finance Reclassify Accounting Manager to Payroll Supervisor - Human Resources Add 1 Risk Management Claims Analyst 1.00 Innovation and Technology 1.00 Add 1 Senior Information Technology Manager Innovation and Technology - Reclassify Management Analyst to Senior Management Analyst Neighborhood Services (2.00) Delete 2 Housing Inspectors Police Delete 2 Police Officers (CalVIP Grant) (2.00)
Public Works Add 1 Facilities Custodian (City Hall and Library Facilities) 1.00 Public Works Reclassify Solid Waste Supervisor to Management Analyst - Public Works Add 1 Senior Civil Engineer 1.00
Public Works Add 2 Public Services Maintenance Workers 2.00 Water Resources Add 1 Senior Water Resources Engineer 1.00 Water Resources Add 1 Water Utility Crew Leader 1.00
Water Resources Add 1 Water Utility Worker I 1.00
Amended Staffing Levels at 02-24-25
Administration (1.00) Delete 1 Assistant City Manager
Administration (Publ Wrk) - Reclassify 1 Senior Project Manager to Management Analyst (move to Public Works) Admininstration 1.00 Add Childen & Youth Services Director Development Services - Reclassify 1 Mgmt Analyst (DS) to AIPP Program Manager (Admin) Development Services 1.00 Add 1 Senior Plans Examiner
Development Services - Reclassify 1 Building & Safety Coordinator to Building & Safety Supervisor Water Resources - Reclassify 1 Stormwater Maintenance Worker to Stormwater Maint Crew Leader Water Resources 1.00 Add 1 Utility System Technician
Administration - Reclassify 1 Econ. Dev. Director to Deputy Dir. Of Econ & Business Affairs Police - Reclassify 1 Deputy Police Chief to Police Captain 25-26 Authorized Staffing
26-27 Proposed Staffing 650.55
25-26 Authorized Staffing
25-26 Amended Staffing 650.55
24-25 Authorized Staffing
24-25 Amended Staffing 648.55
23-24 Authorized Staffing 640.55
3 Authorized Authorized Authorized Amended Proposed
Position Title 22-23 23-24 24-25 25-26 26-27 Min $ Max $ Councilmember 6 6 6 6 6 819 819
Mayor 1 1 1 1 1 1,638 1,638
Total - CITY COUNCIL 7 7 7 7 7
City Manager 1 1 1 1 1 352,820 352,820
Assistant City Manager - 2 1 2 1 210,436 282,005
Assistant to the City Manager 1 1 1 1 114,801 153,840
AIPP Program Manager 1 1 8,037 9,773
Children & Youth Services Director 1 1 170,419 228,378
Deputy Director of Economic & Business Affairs 1 1 14,181 17,244 Economic Development Director - 1 - 1 -
Executive Assistant 2 2 2 2 2 6,931 8,426
Public Information Specialist I/II 1 1 1 1 5,688 8,426
Violence Prevention Manager 1 1 1 1 1 11,082 13,471
Violence Prevention Senior Analyst 1 1 1 1 1 8,236 10,015 Total - ADMINISTRATION 8 11 11 11 11
Administrative Assistant I/II/III - 1 1 1 1 4,127 6,112 Assistant City Clerk 1 1 1 1 1 7,843 9,534
City Clerk 1 1 1 1 1 125,242 224,305
Deputy City Clerk I/II 1 1 1 1 1 5,027 6,915
Administrative Clerk 1 1 1 1 1 3,930 4,774
Records Management Specialist - 1 1 1 1 5,027 6,112
Total - CITY CLERK 4 6 6 6 6
Human Resources Assistant I/II 2 2 2 2 2 4,555 6,112
Human Resources Manager 1 1 1 1 1 11,638 14,151
Human Resources/Risk Management Director 1 1 1 1 1 179,043 239,937 Human Resources Analyst I/II 3 4 4 4 4 6,124 9,071
Risk Manager 1 1 1 1 1 11,638 14,151
Risk Management Claims Analyst - - 1 1 1 7,459 9,071
Safety and Emergency Preparedness Officer 1 1 1 1 1 8,656 10,518 Senior Administrative Assistant - 1 1 1 1 5,688 6,915
Senior Human Resources Analyst 1 1 1 1 1 8,656 10,518
Total - HUMAN RESOURCES 11 12 13 13 13
Accounting Technician I/II 2 2 2 2 2 4,024 5,403
Accounting Supervisor 1 1 1 1 1 9,557 11,613
Budget Officer 1 1 1 1 1 9,095 11,057
Buyer 1 1 1 1 1 6,278 7,630
Customer Service Specialist I/II 8 5 6 6 6 4,228 5,674
Deputy Finance Director 1 1 1 1 1 12,851 15,621
Finance Director/City Treasurer 1 1 1 1 1 197,631 264,848 Payroll Coordinator 2 2 2 2 2 5,155 6,265
Monthly Salaries
4 Authorized Authorized Authorized Amended Proposed
Position Title 22-23 23-24 24-25 25-26 26-27 Min $ Max $ Monthly Salaries
Payroll Supervisor - - 1 1 1 9,557 11,613
Principal Accountant 2 2 2 2 2 8,656 10,518
Purchasing Manager 1 1 1 1 1 9,558 11,616
Revenue Operations Manager 1 1 1 1 1 9,558 11,616
Revenue Operations Supervisor 1 1 1 1 1 8,037 9,773
Senior Accountant 3 3 3 3 3 7,842 9,533
Senior Accounting Technician - 1 1 1 1 5,155 6,265
Senior Administrative Assistant 1 1 1 1 1 5,688 6,915
Senior Customer Service Specialist 5 4 4 4 4 5,155 6,265 Senior Purchasing Technician 1 1 1 1 1 5,155 6,265
Total - FINANCE 33 30 31 31 31
Administrative Assistant I/II/III 1 1 1 1 4,127 6,112
Database Administrator 1 1 1 1 1 9,558 11,616
Digital Experience Manager 1 1 1 1 10,036 12,199
Innovation and Technology Director 1 1 1 1 1 179,043 239,937 Senior Business System Analyst - 1 1 1 1 8,656 10,518
Senior Information Technology Manager - - 1 1 1 12,849 15,618 Senior Management Analyst - - 1 1 1 8,236 10,015
Senior Systems Analyst 2 2 2 2 2 7,842 9,533
Systems Technician 3 3 3 3 3 5,688 6,915
Total - INNOVATION & TECHNOLOGY 7 11 12 12 12

NON-SWORN
Administrative Services Manager 1 1 1 1 1 9,094 11,053
Community Services Officer I/II 17 17 17 17 17 4,443 5,964 Crime Scene Investigator (Civilian) 2 2 2 2 2 6,931 8,426 Crime Analyst 2 2 2 2 2 6,931 8,426
Jail Supervisor 1 1 1 1 1 7,103 8,633
Jailer 15 15 15 15 15 5,155 6,265
Jail Manager 1 1 1 1 1 8,656 10,518
Management Analyst 1 1 1 1 1 6,931 8,426
Parking Enforcement Officer 4 4 4 4 4 4,024 4,891
Payroll Technician I/II 1 1 1 1 1 4,228 5,537
Police Building Facility Coordinator 1 1 1 1 1 6,931 8,426 Police Civilian Division Commander 1 1 1 1 1 12,851 15,621 Police Department Coordinator 2 2 2 2 2 5,688 6,915
Police Dispatch Manager 1 1 1 1 1 10,287 12,504
Police Dispatch Shift Supervisor 6 6 6 6 6 8,444 10,265 Police Dispatcher I/II 19 19 19 19 19 5,688 7,630
Police Division Coordinator I/II/III 4 4 4 4 4 4,127 6,112 Police Records Manager 1 1 1 1 1 8,656 10,518
Police Records Shift Supervisor 2 2 2 2 2 5,974 7,264
Police Records Specialist I/II 12 12 12 12 12 4,228 5,674 Property and Evidence Technician 2 2 2 2 2 4,905 5,964
Public Information Coordinator - 1 1 1 1 8,037 9,773
5 Authorized Authorized Authorized Amended Proposed
Position Title 22-23 23-24 24-25 25-26 26-27 Min $ Max $ Monthly Salaries
Rangemaster 1 1 1 1 1 6,278 7,630
Senior Accounting Technician 1 1 1 1 1 5,155 6,265
Senior Communications Technician 2 2 2 2 2 7,649 9,298
Senior Crime Scene Investigator 1 1 1 1 1 7,649 9,298
Senior Jailer 4 4 4 4 4 5,974 7,264
Senior Parking Enforcement Officer 1 1 1 1 1 4,443 5,403 Senior Police Dispatcher 3 3 3 3 3 6,931 8,426
Senior Police Records Specialist 4 4 4 4 4 5,155 6,265
Senior Property and Evidence Technician 1 1 1 1 1 5,688 6,915 Subtotal - Police - Non Sworn 115 115 115 115 115
SWORN
Deputy Police Chief 1 1 1 - - 192,859 253,188
Police Captain 2 2 2 3 3 15,305 18,692
Police Chief 1 1 1 1 1 243,773 351,179
Police Corporal 18 18 18 18 18 9,476 11,571
Police Investigator 23 23 23 23 23 9,647 11,779
Police Lieutenant 7 7 7 7 7 13,313 16,254
Police Officer 100 102 100 100 100 8,614 10,516
Police Sergeant 17 18 18 18 18 11,093 13,545
Subtotal - Police - Sworn 169 172 170 170 170
Total - POLICE 284 287 285 285 285
Administrative Assistant I/II/III 3 2 2 2 2 4,127 6,112 Family Self Sufficiency Coordinator 1 1 1 1 1 8,236 10,015 Governmental & Community Affairs Manager 1 1 1 1 1 10,036 12,203 Homeless Programs Coordinator 1 1 1 1 1 8,236 10,015
Housing Analyst 3 3 3 3 3 6,931 8,426
Housing Authority Manager 1 1 1 1 1 11,082 13,471
Housing Grants Coordinator 1 1 1 1 1 8,236 10,015
Housing Grants Supervisor 1 1 1 1 1 9,094 11,053
Housing Inspector I/II 2 4 2 2 2 5,831 7,823
Housing Loan Coordinator I/II 2 2 2 2 2 5,688 7,630
Housing Programs Supervisor - 1 1 1 1 9,094 11,053
Housing Rehabilitation Specialist 2 2 2 2 2 6,767 8,219 Housing Services Manager 1 1 1 1 1 11,082 13,471
Housing Specialist I/II/III 4 4 4 4 4 5,027 8,018
Housing Stabilization Manager - 1 1 1 1 11,082 13,471
Housing Stabilization Supervisor - 1 1 1 1 9,094 11,053 Housing Technician I/II 3 3 3 3 3 4,672 6,265
Immigration Research Coordinator 1 1 1 1 8,236 10,015
Management Analyst 3 1 1 1 1 6,931 8,426
Neighborhood Services Director 1 1 1 1 1 183,523 245,934 Neighborhood Services Asst Director Director 1 1 1 1 1 162,205 217,370 Rent Stabilization Coordinator 2 2 2 2 8,236 10,015
Total - NEIGHBORHOOD SVCS 44 36 34 34 34
Administrative Assistant I/II/III - 4 4 4 4 4,127 6,112 6 Authorized Authorized Authorized Amended Proposed
Position Title 22-23 23-24 24-25 25-26 26-27 Min $ Max $ Monthly Salaries
Community Services Manager - 1 1 1 1 11,082 13,471
Facilities Custodian - 1 2 2 2 3,836 4,655
Facilities Maintenance Technician - 1 1 1 1 5,688 6,915 Lead Facilities Custodian - 1 1 1 1 4,443 5,403
Management Analyst - 2 2 2 2 6,931 8,426
Recreation Coordinator - 6 7 7 7 5,688 6,915
Recreation Supervisor - 3 3 3 3 7,649 9,298
Total -COMMUNITY SVCS - 19 21 21 21
Administrative Assistant I/II/III 3 3 3 3 3 4,127 6,112 Assistant/Associate Planner 5 5 5 5 5 6,767 9,071
Building Official 1 1 1 1 1 13,504 16,410
Building & Safety Coordinator 1 1 - 1 -
Building & Safety Supervisor - - 1 - 1 8,236 10,015
Building Inspector I/II 2 2 2 2 2 6,124 8,219
Building Permit Technician I/II 3 3 3 3 3 5,027 6,740
Code Compliance Inspector 8 8 8 8 8 6,124 7,443
Code Compliance Manager 1 1 1 1 1 11,082 13,471
Code Compliance Supervisor 1 1 1 1 1 8,236 10,015
Deputy Building Official 1 1 1 1 1 11,080 13,468
Deputy Development Services Director 1 1 1 1 14,181 17,244 Development Services Director 1 1 1 1 1 188,109 252,084 Management Analyst 1 2 1 2 1 6,931 8,426
Planning Manager 1 1 1 1 1 12,851 15,621
Planning Technician 2 2 2 2 2 5,549 6,740
Plans Examiner 1 1 1 1 1 8,236 10,015
Senior Building Inspector 1 1 1 1 1 7,842 9,533
Senior Planner 1 1 2 2 2 8,656 10,518
Senior Plans Examiner - - 1 - 1 9,557 11,613
Senior Planning Coordinator 1 1 1 1 8,656 10,518
Supervising Planner 1 1 1 1 1 10,545 12,818
Total - DEVELOP SVCS 35 38 39 39 39
Accounting Technician I/II 1 1 1 1 1 4,024 5,403
Administrative Assistant I/II/III 3 3 3 3 3 4,127 6,112 Administrative Clerk 1 1 1 1 1 3,930 4,774
Assistant/Associate/Associate Civil Engineer 7 7 7 7 7 8,236 12,199 Capital Facilities Engineer 1 1 1 1 1 10,036 12,199
City Engineer 1 1 1 1 1 14,901 18,116
Engineering Technician 3 3 3 3 3 6,436 7,823
Equipment Mechanic 3 3 3 3 3 5,413 6,580
Facilities Custodian - - 1 1 1 3,836 4,655
Facilities Maintenance Supervisor 1 1 1 1 1 8,236 10,015 Facilities Maintenance Technician 3 4 4 4 4 5,688 6,915 Fleet Services Manager 1 1 1 1 1 10,036 12,203
Fleet Services Supervisor 1 1 1 1 1 8,236 10,015
7 Authorized Authorized Authorized Amended Proposed
Position Title 22-23 23-24 24-25 25-26 26-27 Min $ Max $ Monthly Salaries
Graffiti Removal Worker 6 6 6 6 6 4,127 5,017
Heavy Equipment Mechanic 7 5 5 5 5 5,974 7,264
Lead Equipment Mechanic 1 1 1 1 1 6,931 8,426
Lead Facilities Maintenance Technician 2 3 3 3 3 6,596 8,018 Lead Graffiti Removal Worker 1 1 1 1 1 4,787 5,820
Lead Landscape Maintenance Technician 1 1 1 1 1 5,549 6,740 Lead Signal/Lighting Technician 1 1 1 1 1 6,931 8,426
Management Analyst 2 2 4 3 4 6,931 8,426
Parks and Facilities Manager 1 1 1 1 1 11,082 13,471
Parks and Landscape Supervisor 1 1 1 1 1 8,236 10,015
Principal Civil Engineer 1 1 1 1 1 12,849 15,618
Principal Traffic Engineer 1 1 1 1 1 12,849 15,618
Program Assistant 3 3 3 3 3 5,027 6,112
Public Services Crew Leader 5 5 5 5 5 5,549 6,740
Public Services Supervisor 1 1 1 1 1 8,236 10,015
Public Services Maintenance Worker I/II 13 15 17 17 17 4,336 5,820 Public Works Director 1 1 1 1 1 183,523 245,934
Public Works Fiscal and Project Manager 1 1 1 1 1 10,036 12,199 Public Works Inspector I/II 3 3 3 3 3 6,767 9,071
Senior Administrative Assistant 1 1 1 1 1 5,688 6,915
Senior Civil Engineer - - 1 1 1 11,636 14,149
Senior Management Analyst 1 1 1 1 1 8,236 10,015
Senior Storekeeper 1 1 1 1 1 5,155 6,265
Signal/Lighting Technician I/II 4 4 4 4 4 5,688 7,630
Signal/Lighting Supervisor 1 1 1 1 1 8,236 10,015
Streets and Solid Waste Services Manager 1 1 1 1 1 11,082 13,471 Total - PUBLIC WORKS 109 90 95 94 95
Environmental Compliance Supervisor 1 1 1 1 1 10,287 12,504 Lead Meter Technician 1 1 1 1 1 5,831 7,088
Management Analyst 1 2 2 2 2 6,931 8,426
Meter Technician 4 4 4 4 4 5,027 6,112
Program Assistant 4 3 3 3 3 5,027 6,112
Program Specialist 1 1 1 1 1 5,831 7,088
Principal Water Engineer 1 1 1 1 1 12,849 15,618
Senior Administrative Assistant 1 1 1 1 1 5,688 6,915
Senior Management Analyst 1 1 1 1 1 8,236 10,015
Senior Storekeeper 1 1 1 1 1 5,155 6,265
Senior Utility System Technician 1 1 1 1 1 8,871 10,783 Senior Water Resources Engineer 2 2 3 3 3 11,636 14,149 Stormwater Maintenance Crew Leader - - - 1 1 5,549 6,740 Stormwater Maintenance Worker I/II - 4 3 4 3 4,336 5,820 Utility Assist/Assoc/Assoc Civil Engineer 1 1 1 1 1 8,236 12,199 Utility System Technician 2 2 3 2 3 8,037 9,773
Wastewater Collection Systems Crew Chief 1 1 1 1 1 8,871 10,783 Wastewater System Supervisor 1 1 1 1 1 10,287 12,504
Wastewater Maintenance Technician I/II/III 7 7 7 7 7 5,155 8,018 8 Authorized Authorized Authorized Amended Proposed
Position Title 22-23 23-24 24-25 25-26 26-27 Min $ Max $ Monthly Salaries
Water Distribution Supervisor 1 1 1 1 1 10,287 12,504
Water Conservation Specialist 1 1 1 1 1 5,688 6,915
Water Facilities Worker I/II 2 2 2 2 2 4,336 5,820
Water Resources Director 1 1 1 1 1 183,523 245,934
Water Operations Crew Chief 5 5 5 5 5 8,871 10,783
Water Operations Manager 1 1 1 1 1 12,851 15,621
Water Production Supervisor 1 1 1 1 1 10,287 12,504
Water Quality Control Technician I/II 2 2 2 2 2 6,436 8,633 Water Quality Crew Chief - 1 1 1 1 8,871 10,783
Water Quality Supervisor - 1 1 1 1 10,287 12,504
Water System Operator I/II/III 3 3 3 3 3 5,688 8,850
Water Treatment Supervisor 1 1 1 1 1 10,287 12,504
Water Treatment Crew Chief - 1 1 1 1 8,871 10,783
Water Treatment Plant Operator I/II/III 5 5 5 5 5 5,974 9,298 Water Utility Crew Leader 8 8 9 9 9 6,596 8,018
Water Utility Worker I/II 16 17 18 18 18 5,155 6,915
Welder/Fabricator 1 1 1 1 1 6,931 8,426
Total - WATER RESOURCES 84 87 91 90 91
Library Manager - - - - -
Library Assistant I/II - 1 1 1 1 4,555 5,537
Deputy Director of Library Services 1 1 1 1 1 11,082 13,471 Library Supervisor 1.00 2.20 2.20 2.20 2.20 7,459 9,071 Senior Library Assistant 1.20 1.35 1.35 1.35 1.35 5,027 6,112 Total - LIBRARY 3.2 5.6 5.6 5.6 5.6
TOTAL - ALL BENEFITTED POSITIONS 630.20 640.55 650.55 648.55 650.55 9 This Page Intentionally Left Blank
Fiscal Year
2026-27
Capital
Improvement
Program
City of Pomona
Garey Ave Medians
Arnold Dichosa
Matt Pilarz
Ron Chan
Jorge D. Anaya
Laura Lara
Nichole Horton
Beth Senebandith
Sylvia Gonzales
Shandy Dittman
Lily Perez
Anita D. Scott
Chief Michael Ellis
Mark Gluba
Andrew Mowbray
Meg McWade
Chris Diggs
Sam Wong
Beverly Johnson
Acknowledgements
CIP Project Development
CIP Document Review and Production
CIP Executive Team
Public Works
Public Works
Public Works
Water Resources
Water Resources
Water Resources
Finance
Public Works
Public Works
Water Resources
City Manager
Chief of Police
Assistant City Manager
Finance Director/Treasurer
Public Works Director
Water Resources Director
Innovation and Technology Director
Neighborhood Svcs. Director
Ganesha Park Stairs
Pedley Spreading Grounds
VOC Treatment Plant
Introduction and Overview
Description of Revenue Sources
CIP Accomplishments for Fiscal Year 2025-26
Needs Assessment
Schedule of Work Plan by Category
Schedule of New Appropriations by Category
Funding Sources of New CIP Appropriations
Summary by Category
Summary of Projects
1 4
9 10
11 12
13 14
15 Contents
2026-27 through 2030-31
Table of
Street
Funded / Partially Funded / Unfunded
Traffic
Funded / Partially Funded / Unfunded
Parks & Facilities
Funded / Partially Funded / Unfunded
Water
Funded / Partially Funded / Unfunded
Sewer
Funded / Partially Funded / Unfunded
Storm Drain
Funded / Partially Funded / Unfunded
Miscellaneous Capital Projects
Funded / Partially Funded / Unfunded

CAPITAL IMPROVEMENT PROJECTS
Pedley Spreading Grounds
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City of Pomona 2026-27 Proposed Budget
1 INTRODUCTION
The Five-Year Capital Improvement Program (CIP) is a vital multi-year planning document that identifies priorities for the City of Pomona’s infrastructure. The CIP is reviewed annually to allow the Mayor and City Council to reassess the projects in the program and for effective implementation of the Mayor and City Council’s priorities and goals. Cost estimates and financing methods for the improvements are included in the program and are referenced by individual project. The goal of the CIP is to identify capital improvement needs and to coordinate financing and timing of those needs in a manner that ensures the most responsible and efficient use of the City’s limited resources.

The development of the CIP is one of the more complex and multi-faceted processesin the City. Given the current economic climate, it is crucial to exercise caution when estimating service and program costs, as well as the available resources to fund them. Balancing these priorities, while at the same time being cognizant of the limited resources, means not all priorities can be addressed and foregoing capital improvements is often the typical response. The City continues to find additional resources through State and Federal programs and constantly evaluates an effective and efficient administration of the limited resources available to the City.

The total five-year CIP sets forth infrastructure needs and a capital plan involving 221 projects, totaling approximately $723.4 million, of which approximately $327.7 million is funded. The $327.7 million is comprised of $306.1 million of prior years’ appropriations, of which a little over $141.5 million remains unspent, and approximately $21.6 million of proposed new funding. The approved prior funding for projects within this document reflects City Council approvals through April 20, 2026.

Streets – As proposed, the streets category consists of 5 funded, 25 partially funded, and 13 unfunded projects for a total of 43 projects with total cost estimates of $296.7 million. For FY 2026 -27, approximately $6.4 million of new funding is proposed for 1 existing and 5 new projects in this category. The major increase is related to street and safety improvements, ADA compliance and Path of Travel and street preservation projects, with proposed new funding provided by Cannabis Community Benefit Fund, CIP Project Fund Reserves, Prop A, Prop C, Reimbursement from Union Pacific Railroad, SB-1/RMRA funds and Vehicle Impact Fees.

Traffic – As proposed, the traffic category consists of 11 funded, 14 partially funded, and 23 unfunded projects for a total of 48 projects with total cost estimates of approximately $78.4 million.

Within this category for FY 2026-27, nearly $5.2 million of funding provided by Cannabis Community Benefit Fund, Fairplex Mitigation, Prop C, Measure M, Measure R and Road/Highway Development Impact Fee (DIF) funds is proposed for 2 new and 4 existing projects.

Parks and Facilities – As proposed, the parks and facilities category consists of 30 funded, 26 partially funded, and 19 unfunded projects for a total of 75 projects with total cost estimates of approximately $191.1 million. New funding of approximately $1.9 million from Cannabis Community Benefit Fund, CIP Project Fund Reserves, Measure A Grant, and Measure M funds, is proposed for 2 new and 3 existing projects in this category for FY 2026-27.

Water – As proposed, the water category consists of 10 funded, 8 partially funded, and 2 unfunded projects for a total of 20 projects with total cost estimates of almost $81.4 million. Funding of $4.5 million of Water and Sewer fund reserves for 7 existing projects is proposed in this category for FY 2026-27.

City of Pomona 2026-27 Proposed Budget
2 Sewer – As proposed, the sewer category consists of 2 funded projects and 3 partially funded projects for a total of 5 projects with total cost estimates of approximately $11.9 million. Funding of $1.5 million of Sewer fund reserves is proposed for 1 new project in this category for FY 2026-27.

Storm Drains – As proposed, the storm drains category consists of 3 funded, 5 partially funded and 16 unfunded projects for a total of 24 projects with total cost estimates of approximately $32.9 million. Funding provided by CIP Project Fund Reserves, Safe Clean Water Program (Measure W) and Storm Drain (DIF) funds is proposed for 1 new and 3 existing projects in this category for FY 2026-27.

Miscellaneous – As proposed, the miscellaneous category consists of 5 funded projects and 1 partially funded project for a total of 6 projects with total cost estimates of approximately $30.9 million. New funding of $400,000 provided by CIP Project Fund Reserves is proposed for 1 existing project in this category for FY 2026-27.

The estimated cost for all projects shown for future fiscal years (2028 through 2031) is provided primarily for planning purposes and is not a commitment of funds. Appropriations and expenditure approval will be sought for these projects as funding becomes available.

OVERVIEW
The City of Pomona’s Five-Year Capital Improvement Program identifies improvements and additions to the City’s considerable stock of capital infrastructure such as land, buildings, roads, parks, sewer lines, water lines, traffic signals, and other property. As a guideline, projects listed herein are of a value of at least $25,000, a useful life of at least five years, and all improvements or modifications to City facilities in excess of $250,000 are subject to capitalization. The multi-year capital plan is a guide that communicates the program need or deficiency, as well as the funding requirements. It is important to note that projects which do not receive funding in a given year are moved to future years in order to communicate to those with decision-making responsibility the need to provide the necessary funding or, through re-evaluation, eliminate the project entirely.

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

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

City of Pomona 2026-27 Proposed Budget
3 CIP OBJECTIVES
The Capital Plan is a key element in the City’s overall financial plan. Specifically, the Capital Plan is prepared in order to meet the following objectives:
 Maintain the public facilities vital to both Pomona residents and businesses, such as water and sewer lines, parks, and streets.
 Reduce long-term operating costs by making permanent improvements in areas that would otherwise need constant maintenance dollars.
 Encourage the economic expansion of Pomona’s economy. This activity results in an increase in the local tax base, providing additional funds for both capital and operating purposes.  Maintain sound infrastructure in neighborhoods.

THE PROCESS
Each department within the City is requested to submit proposals for projects within its range of influence. City staff also meets individually with Council members to discuss and identify Council members’ projects of interest and priorities. When funding has been identified, projects are submitted to the City Council for its review and approval. After project approval by the City Council, the individual implementation phase of each project, such as design preparation, land acquisition, and award of construction contracts that exceeds $200,000, still requires City Council approval.

Amendments to the CIP also require City Council approval.

ORGANIZATION OF THE CIP
The CIP is divided into eight sections. The first section contains the introduction, table of contents, listing of revenue sources, and summaries. The subsequent seven sections contain detailed project data for the following categories: Streets, Traffic, Parks & Facilities, Water, Sewer, Storm Drains, and Miscellaneous Capital. Within each category, project information is further divided by the funding status e.g. funded, partially funded, and unfunded.

CAPITAL IMPROVEMENT POLICIES
 The City will construct all capital improvements in accordance with an Approved capital program.
 The City will develop a five-year plan for capital improvements to be annually updated. Future capital expenditures will be projected annually for a five-year period based on changes in the community population, real estate development, or replacement of the infrastructure.  The City will coordinate preparation of the Capital Improvement Program Budget with preparation of the Operating Budget. Future operating costs associated with new capital improvements will be projected and included in Operating Budget forecasts.  The City will identify the estimated costs and potential funding sources for each proposed capital project before it is submitted to Council for approval.  The City accounting records are maintained in full accordance with Generally Accepted Accounting Principles (GAAP), as established by the Government Accounting Standards Board (GASB). The basis for budgeting is also in accordance with GAAP virtually without exception.

City of Pomona 2026-27 Proposed Budget
4 DESCRIPTION OF REVENUE SOURCES
Active Transportation Program (ATP) Grant – To
encourage local jurisdictions to plan and build
facilities that promote multiple travel choices for
residents and connectivity to transit, schools,
retail centers, parks, work, and other community
gathering places. The grant program also
encourages local jurisdictions to provide bicycle
parking, education, encouragement, and
awareness programs that support pedestrian
and bicycle infrastructure.

Advanced Transportation Technology and
Innovation (ATTAIN) Program Grant – FHWA
provided funding to deploy, install, and operate
advanced transportation technologies to
improve safety, mobility, efficiency, system
performance, intermodal connectivity, and
infrastructure return on investment.

Affordable Housing and Sustainable
Communities (AHSC) Program Grant - The AHSC
Program provides grants and/or loans, or any
combination thereof, to Projects that seek to
integrate low-carbon transportation and
affordable housing, with an emphasis on
providing benefits to Disadvantaged and LowIncome Communities.

American Rescue Plan (ARP) - The Coronavirus
State and Local Fiscal Recovery Funds (SLFRF)
program, a part of the American Rescue Plan,
delivers $350 billion to state, local, and Tribal
governments across the country to support their
response to and recovery from the COVID-19
public health emergency.

Assembly Bill 2766 (AB 2766) – State funds
(SCAQMD Subvention Fund) that are available to
implement programs and projects that reduce
air pollution from motor vehicles.

Bike Trail Grant Fund (Senate Bill 821 (TDA)
Article III Fund) – Provides funds for City and
County projects that improve safety and
convenience for bicycle commuters.

California Budget Act of 2021 (SB129) – Building
Forward Library Infrastructure Grant Program -
The Budget Act of 2021 (SB 129) allocated $439
million in one-time funds to the California State
Library to address life safety and critical
maintenance needs of public library facilities
throughout California. This competitive grant
program prioritizes funding for local library
facilities in high poverty areas.

California Strategic Growth Council
Transformative Climate Communities (TCC)
Grant Program - empowers the communities
most impacted by pollution to choose their own
goals, strategies, and projects to reduce
greenhouse gas emissions and local air pollution.

Cannabis Community Benefit Fund - The
Cannabis Community Benefit Fund is used to
account for contributions by the cannabis
business operators in the City of Pomona. The
funding is used to benefit community programs
and/or projects as outlined in the permit
application package submitted by each business.

Carryover Discretionary Funds – Unused
Councilmember expense reimbursement funds
which are carried over to subsequent years for
use in future Capital Improvement Projects and
authorized per Resolution 2002-171, passed by
the City Council on July 15, 2002. This
CIP Project Fund Reserves – Funds appropriated
from the General Fund, Settlements and other
funds that have been moved to Fund 428 to be
accumulated for use on capital projects but not
yet appropriated to a specific CIP project.

Clean California Local Grant Program (CCLGP) -
The Clean California Local Grant Program,
administered by Caltrans, will provide
approximately $296 million to beautify and
improve streets and roads, parks, pathways, and
transit centers to restore pride in public spaces.

Eligible applicants are local or regional public
agencies, transit agencies, or tribal
governments.

Community Development Block Grant (CDBG) –
CDBG are Federal funds allocated to local
City of Pomona 2026-27 Proposed Budget
5 government based on a formula. The funds are
required to be applied for and used within a
broad functional area such as community
development and improvement. Included in
these funds are the CDBG-CV, which are special
Coronavirus stimulus funds.

Contribution/Donation/Reimbursement – This
funding source is provided by outside agencies
to a particular project of interest.

Department of HUD FY2022 CPF Grant Funds -
Funds provided by the Department of Housing
and Urban Development (HUD) Economic
Development Initiative - Community Project
Funding (CPF) grants. CPF grants are selected
through a congressionally directed application
process. HUD does not facilitate the grant
application process. CPF grants provide
investment in a wide variety of projects such as
housing, homelessness prevention, workforce
training, public facilities, parks, resilience
planning and other critical infrastructure and
services.

Developer Fees (In-Lieu; Fair Share; Park &
Recreation; Roads/Highways; Traffic Signal;
Public Safety Improvement, Storm Drain and
Art in Public Places Program Fee Funds) – Fees
generated by development applications to offset
the effect of development to include parks,
roads, traffic and public safety. Fees are based
on the cost of the project at the time of building
permit application.

Equipment Maintenance Fund – Funds normally
used for equipment maintenance were
appropriated by City Council and set aside to be
used for replacing City Yard Fuel Stations and
Fleet Shop Vehicle Hoists.

Fairplex Mitigation Fund - This fund is used to
account for obligated contributions by the
Fairplex to the Mitigation Fund. The funding is
used to mitigate adverse impacts on surrounding
properties from Fairplex operations.

Gas Tax Fund (State) – Gas tax revenue consists
of a tax of 51.1 cents per gallon of gasoline,
starting July 1, 2021, with adjustments for
inflation annually. Of this total per gallon charge
collected by the state, a portion per gallon is
distributed to cities on a per capita basis. Usage
is limited to street and right of way maintenance
and improvements.

General Fund – Appropriations from the General
Fund to the Capital Improvement Program
passed by City Council action.

Highway Safety Improvement Program (HSIP) –
The overall purpose of this Federal aid program
is to achieve a significant reduction in traffic
fatalities and serious injuries on all public roads
through the implementation of infrastructurerelated highway safety improvements.

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

HOME Investment Partnerships American
Rescue Plan Program (HOME-ARP) - The HOME
Investment Partnerships American Rescue Plan
Program (HOME-ARP) is for affordable rental
housing and homeless assistance.

Insurance Recovery (Property Coverage
Proceeds/Settlement/Restitution funds) –
Monetary compensation received by the City
from an entity's insurance company.

Measure A Annual Allocations / Grant Funds -
Measure A funds are derived from an annual
special tax on property within Los Angeles
County. Measure A funds are distributed into
seven funding categories. Each funding category
supports specific funding programs, one of them
being Annual Allocations. This program is run by
the Los Angeles County Regional Park and Open
Space District (RPOSD).

Measure M Fund – A measure approved by more
than 71% of the voters at the November 8, 2016
general election. The objective of Measure M is
to improve transportation, transit services, and
traffic congestion in the region. Funding for
Measure M is received through a one-half of one
percent (.5%) of the sales tax for purchases
within Los Angeles County. The rate of this tax
shall increase to a one-percent (1%) sales tax on
City of Pomona 2026-27 Proposed Budget
6 July 1, 2039. The City’s allocation from the tax is
based on population shares from the projected
population, as derived from annual estimates,
made by the California State Department of
Finance.

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

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

Metropolitan Water District Member Agency
Administered Program (MAAP) Grant - The
Member Agencies Administered Program
(MAAP) is a Metropolitan Water District grant
for local projects and programs. For our City,
the grant is administered through Three Valley
Water Municipal Water District.

Permanent Local Housing Allocation Healthy
Homes Production Grant –The Permanent Local
Housing Allocation (PLHA) Program was
established by Senate Bill 2, known as the
Building Homes and Jobs Act. Its goal is to
provide a permanent and on-going source of
funding for housing-related programs and
projects that assist in meeting the community’s
unmet housing needs.

PEG Fund – Public, Educational, and
Governmental Access Support Fees (PEG) are
granted under California Public Utilities Code
Section 5870. These fees are only used and
related to the production of educational and
governmental programming and making the
community cable channel available to the public.

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

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

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

Refuse Fund – Refuse operational monies
available from providing refuse services to City
residents.

Rent Revenue (License Fee) - SoCalGas – Rent
revenue (license fee) received from SoCalGas for
each month that SoCalGas actively uses the site,
148 N. Huntington Street, Pomona to store
equipment used while implementing the RAW.

Restitution/Settlement Funds - Monetary
compensation received by the City for damages
or losses or money already spent.

Safe Clean Water Program (Measure W) –
Measure W was approved by Los Angeles County
City of Pomona 2026-27 Proposed Budget
7 voters on November 6, 2018, to fund stormwater
projects throughout LA County to capture, treat,
and recycle stormwater. Funding is provided
through a parcel tax of 2.5 cents per square foot
of impermeable land area (buildings, concrete,
etc.).

Safe Streets and Roads for All (SS4A) Grant Fund
- The SS4A program funds regional, local, and
Tribal initiatives through grants to prevent
roadway fatalities and serious injuries.

San Gabriel Valley Council of Governments
(SGVCOG) (Formerly Alameda Corridor-East -
ACE) Fund – Reimbursement funds to cover the
cost of professional services involving Hamilton
Boulevard grade separation at UPRR.

SB-1/RMRA Funds – The Road Repair and
Accountability Act of 2017 are funds available
over the next decade to fix roads, freeways and
bridges in communities across California and
puts more dollars toward transit and safety, and
congested trade and commute corridor
improvements.

Self-Insurance Fund - The Self Insurance Fund
was established to administer and manage all
costs related to the workers’ compensation
program (employee injuries, illnesses, and safety
programs) F671, the liability program (claims and
lawsuits) F672, and the unemployment program
F673.

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

Refunded by Series BI in 2018.

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

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

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

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

Refunded with Series BC in 2016.

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

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

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

Series AQ Housing Bonds – Low/Mod - The 2005
Series AQ Taxable Housing Tax Revenue Bonds
were issued to finance qualified housing
improvements in the City. Series AQ was
refinanced in 2018 and is now part of Series BI.

Series AW Bonds – Subordinate revenue bonds
issued by the Agency to provide funds to finance
certain improvements in the Agency's merged
redevelopment project area. Refunded by Series
BI in 2018.

Series AX Bonds – Tax Increment Revenue Bonds
issued to defease Series L and finance certain
improvements in the Merged Redevelopment
Project Area. Refunded by Series BI in 2018.

Series AY Bonds – Water revenue bonds issued
in 2006 to refund Series AA and AC and to
City of Pomona 2026-27 Proposed Budget
8 provide resources for capital infrastructure.

Refunded by Series BE/BF in 2017.

Series BA Bonds – Sewer revenue bonds issued
in 2007 for sewer capital infrastructure
improvements. Refunded by Series BH in 2018.

Series BB/BD Bonds – Sewer revenue bonds
issued in 2016 to refund Series AF, which
previously provided for sewer capital
infrastructure improvements.

Series BC Bonds – Lease revenue bonds issued in
2016 to refund Series AG, AN, and AP which
previously provided for public infrastructure
improvements in the City.

Series BE/BF Bonds – Water revenue bonds
issued in 2017 to refund Series AY and Series AZ
that previously provided for water capital
infrastructure improvements.

Series BG Bonds – Lease revenue bonds issued in
2017 to refund Series AU and AV that previously
provided for public infrastructure improvements
in the City, and to refund Series AR Pension
Obligation Bonds.

Series BH Bonds – Sewer revenue bonds issued
in 2018 to refund Series BA Bonds, which were
previously issued in 2007 for sewer capital
infrastructure improvements.

Series BI Bonds – Taxable Tax allocation bonds
issued in 2018 to refund Redevelopment bonds
Series W, AD, AH, AQ, AS, AT, AX & AW, which
previously provided capital for various
redevelopment projects throughout the City of
Pomona.

Sewer Fund – Sewer operational monies
available from providing sewer services to City
residents.

State of California General Fund Grant Fund –
Grant funds awarded to the City of Pomona from
the State of California Budget Act of 2021
General Fund Specified Grant Projects Program
to be used for the Civic Center Plaza
Rehabilitation.

SoCal REN Revolving Savings Fund Loan
Proceeds - The SoCalREN Revolving Savings Fund
run by the Southern California Regional Energy
Network (a service of the County of Los Angeles),
is a 0% interest-financing tool offered to enrolled
agencies to help finance energy efficiency
projects.

Surface Transportation Program (STP) (STPL)
and Transportation Enhancement Activities
(TEA and TE) – Federal funds available for local
agencies to improve the safety and efficiency of
the local transportation system. Funds are
available for both the planning and construction
phases of projects.

Transformative Climate Communities (TCC)
Program - Funds available for community-led
development and infrastructure projects that
achieve major environmental, health, and
economic benefits in California's most
disadvantaged communities.

Vehicle Parking District (VPD) Fund – Funds
available through collection of parking permits
and citations at the Vehicle Parking District lots
in the City's downtown.

Vehicle Impact Fees – Effective July 1, 2023, the
City of Pomona has outsourced its residential
and commercial solid waste service to an
exclusive hauler. The Vehicle Impact Fee will be
paid to the City annually by the exclusive hauler
to offset the impact the refuse collection
vehicles have on City streets.

Water Fund – Water operational monies
available from providing water goods or services
to City residents.

City of Pomona 2026-27 Proposed Budget
9 CIP ACCOMPLISHMENTS FOR FISCAL YEAR 2025-26
The following projects were closed or had substantial work performed on them during Fiscal Year 2025-26:

CIP Highlights of 2025-26 TOTAL PROJECT COSTS SPENT TO DATE $117,869,379
ADA Path of Travel CW-CDBG 23-24 Construction Completed ADA Path of Travel CW-CDBG 24-25 Design Complete
ADA Path of Travel CW-CDBG 25-26 Design Complete
Civic Center Plaza Rehab and Playground Construction 75% Complete Electrical Improvements and Upgrades
Multiple improvements completed by the water production staff for improvements and replacements of remote
terminal units, motor control centers, and electrical SCADA hardware.

Financial Software Project Phase 1 Financials Module is in production since Jan '26.

Phase 2 Human Capital + Payroll Modules in progress.

Reservoir/Treatment/Production Rehabilitation Completed multiple well and booster pump rehabilitation projects. Reservoir 6 roof replacement is included.

Stormwater Master Plan Completing the final master plan document.

Street Improvements & Walking Trail Rehabilitation 70% Construction Completion, total project cost to date approximately $3.25 million
Street Preservation 16-17 [Ph1] Construction Complete
Street Preservation- Local CW 24-25 Construction Complete Street Preservation- Local CW 25-26 Design Complete
Sustainable Transportation Infrastructure 100% Design, pending award and construction .

Traffic Signal Improvements - McKinley & Canyon Way 100% Completion.

Water - Hydropneumatic Station Improvements Demolish the existing onsite infrastructure.

Water Main Replacement - Design Completing the final design.

Water Resources Building Completed construction. Will Close project.

City of Pomona 2026-27 Proposed Budget
10 ANNUAL NEEDS ASSESSMENT
*Notes:
2026-27
Workplan*
% of
Annual
Need
Recommended
Annual Need
Total Need
Over Life of
Infrastructure
ADA Path of Travel (CDBG) 400,000 15% 2, 681,258 131,563,200 Alleys 500,000 41% 1, 233,303 29,732,475
Alleys (CDBG) - 0% 2, 448,357 59,038,825
Median Re-Design 400,000 170% 235, 000 11,750,000
Major Pavement 10,000,000 87% 11, 467,602 278,339,875
Pavement (including Utility
coordination) 3,500,000 24% 14,808,618 359,432,475
Sewer Lines 5,424,259 41% 13, 195,815 842,286,060
Sidewalks 700,000 83% 839, 697 62,977,275
Storm Drains 3,000,000 94% 3, 200,000 25,412,708
Streetlights - 0% 2, 010,240 118,249,440
Streetlights (CDBG) - 0% 1, 087,581 63,354,240
Traffic Signals 500,000 35% 1, 441,013 14,237,924
Water Lines 20,744,967 122% 17, 022,907 1,086,568,560
Total 45,169,226 63% 71, 671,391 3,082,943,057
Annual Needs Assessment

1. A-Line [formerly Gold Line] Phase 2B2 design reviews in-progress in 2026 & 2027 for subsequent construction by Goldline Authority in future FYs when City inspection will continue in 2028 through 2030.

2. 2026-27 Work Plan relates to the Schedule of Work Plan on Page 11 and includes prior year unspent funding as estimated by the Public Works and Water Resources Departments.

City of Pomona 2026-27 Proposed Budget
11 SCHEDULE OF WORK PLAN BY CATEGORY
Project Name Page #
Design
Completed
Construction
Starting
Streets Streets
ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 24-25) 8 Winter 2025-26 Spring 2026 ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 25-26) 9 Summer 2025 Spring 2026 ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 26-27) 10 Winter 2026-27 Spring 2027 Arrow Highway Improvements 11 Summer 2026 Winter 2026-27 Garey Ave Rehabilitation Project - Aliso St to Monterey Ave 14 Fall 2024 Spring 2025 Holt Avenue (West) Reconstruction 17 Winter 2024-25 Spring 2025 Pomona Multi-Neighborhood Pedestrian and Bicycle Improvements (ATP C4) 20 Fall 2023 Spring 2024 Street Improvements & Walking Trail Rehabilitation 21 Fall 2024 Spring 2025 Street Preservation - Local Citywide (FY 25-26) SB-1 28 Spring 2026 Summer 2027 Street Preservation - Local Citywide (FY 26-27) SB-1 29 Spring 2027 Summer 2027 Street Rehabilitation- Districts 2 and 3 30 Fall 2025 Summer 2026 Traffic Traffic
Sustainable Transportation Infrastructure for Pomona East End Village 20 Winter 2025 Spring 2026 Transit Improvement Program Goldline 10 Summer 2026 Winter 2026-27 Parks & Facilities Projects Parks & Fac
252 E. 4th Street Major Rehabilitation 1 Summer 2025 Spring 2026 2040 N. Garey Avenue Housing Units 2 Fall 2026 Winter 2026-27 City Facilities - Roof Replacement (City Yard) 31 Spring 2026 Summer 2026 Civic Center Plaza - New Playground and Amenities 7 Ongoing Spring 2025 Council Chamber Production Facility and Equipment Upgrades 9 Fall 2026 Winter 2026-27 Fire Station 182/New Emergency Operations Center Improvements - White Avenue (Phase 1) 33 Summer 2026 Winter 2026-27
Fourth Street PD Evidence Building Roof Structure Rehabilitation 34 Spring 2026 Summer 2026 Ganesha Park Bandshell Upgrade Phase 1 35 Summer 2026 Fall 2026 Hydration Stations Upgrades 15 Summer 2026 Fall 2026
New Gym at City Yard 19 Fall 2026 Spring 2027
Park Restroom Construction and Replacement 44 Summer 2024 Fall 2025 Pomona Transit Center ADA Improvements 50 Winter 2025 Spring 2026 Renovation of La Casita Teen Center at Palomares Park 51 Winter 2026-27 Summer 2027 Runoff Capture and Water Quality Improvements at Various Locations 52 Summer 2026 Fall 2026 Water Projects Water
Canon Waterline Rehabilitation 1 Fall 2026 Spring 2027
Pedley Filtration Plant Upgrades 2 Spring 2026 Summer 2026 Reservoir Assessment and Rehabilitation Design – Various Locations 3 Summer 2025 Winter 2026 Reservoir/Treatment/Production Rehabilitation 4 Summer 2026 Fall 2026 Water - Anion Exchange Plant Upgrades 5 Summer 2026 Fall 2026 Water - Booster Station No. 1 Rehabilitation 6 Summer 2026 Winter 2026 Water Facilities - Reservoir Demolition and Rehabilitation 16 Summer 2026 Winter 2026 Water Facilities - Water Resources Building Site and Street Improvements 7 Summer 2026 Fall 2027 Water - Hydropneumatic Station Improvements 8 Summer 2026 Fall 2026 Water Mains - Ellen Place 9 Spring 2026 Fall 2027
Water Treatment - Volatile Organic Compound Treatment Plant 10 Winter 2026 Spring 2027 Sewer Projects Sewer
Sewer Main Replacements - Design 1 Spring 2026 Summer/Fall 2026 Sewer Manhole Rehabilitation 2 Spring 2026 Summer 2026
Storm Drain Projects Storm Drains
Ganesha Park Stormwater Capture 1 Summer 2025 Spring 2026 Pedley Spreading Grounds - Pond Enhancements 2 Fall 2023 Summer 2025 Stormwater Master Plan 3 Spring 2023 Spring 2026
Miscellaneous Projects Misc.

City Lot Remediation 1 Ongoing Summer 2026
Financial Software Project 3 Fall 2025 Winter 2025-26
Technology - Work Order & Management System 5 Fall 2025 Summer 2026 Underground Storage Tanks - Work and Removal Plans 6 Summer 2025 Spring 2026 Project Status
City of Pomona 2026-27 Proposed Budget
12 SCHEDULE OF NEW APPROPRIATIONS BY CATEGORY Proposed Funding Project # Project Names Amount Pending Funding Source
Street Projects
PRJ-00006 * ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 26-27) 330,000 950,000 CIP Project Fund Reserves FD428
CC2590 PG107) (Pending CDBGFD213)
PRJ-00009 * Dudley and Holt Area Street Improvements 150,000 - Cannabis Community Benefit FundStiizy (FD144 CC2590 PG051) PRJ-00007 * Legacy Olympics Project FLM Pedestrian Bus Improvements 126,419 - Prop A Fund (FD216 CC2590) PRJ-00007 * Legacy Olympics Project FLM Pedestrian Bus Improvements 273,581 - Prop C Fund (FD217 CC2590) PRJ-00008 * Pomona Boulevard Roadway Safety Improvements 150,000 - Cannabis Community Benefit FundAshe (FD144 CC2590PG053) 67949 Street Improvements - Citywide (CDBG) (FY 25-26 to FY 27-28) - 1,400,000 CDBG Fund (Pending FD 213) 67920 Street Preservation - Citywide (FY 16-17) 207,378 - Reimbursement Funds from Union Pacific Railroad (FD428 CC2590)
PRJ-00005 * Street Preservation - Local Citywide (FY 26-27) 4,391,652 - SB1/RMRA Fund (FD206 CC2590) PRJ-00005 * Street Preservation - Local Citywide (FY 26-27) 787,500 - Vehicle Impact Fees (FD145 CC2590) Total New Streets Appropriations 6,416,530 2,350,000
Traffic Projects
68601 Complete Streets Quick-Build - Park Avenue and Orange Grove Avenue 163,677 - Cannabis Community Benefit FundStiizy (FD144 CC2590 PG051) PRJ-00010 * Fairplex Mitigation Fund - Fairplex Area Roadway/Safety Improvements 100,000 - Fairplex Mitigation Fund (FD195 CC2590)
PRJ-00011 * Fairplex Mitigation Fund - Fairplex Area Wayfinding Project 400,000 - Fairplex Mitigation Fund (FD195 CC2590)
68597 Pomona Emerging Transportation Technologies (PETT) 188,000 - Prop C Fund (FD217 CC2590) 68599 Safe Paths Pomona - At-Grade Bicycle and Pedestrian Safety 1,318,833 - Measure M Fund (FD138 CC2590) 68599 Safe Paths Pomona - At-Grade Bicycle and Pedestrian Safety 285,284 - Measure R Fund (FD128 CC2590) 68599 Safe Paths Pomona - At-Grade Bicycle and Pedestrian Safety 370,711 - Prop C Fund (FD217 CC2590) 68599 Safe Paths Pomona - At-Grade Bicycle and Pedestrian Safety 25,172 - Road/Highway DIF Fees (FD438 CC2590)
68600 Streetlights - Citywide (FY 25-26 to FY 27-28) - 950,000 CDBG Fund (Pending FD 213) 68559 Transit Improvement Program Gold Line 2,300,000 - Prop C Fund (FD217 CC2590) Total New Traffic Appropriations 5,151,677 950,000
Parks and Facilities Projects
71068 Fire Station 182/New Emergency Ops Ctr Improvements - White Avenue - 4,200,000 HUD Earmark Grant (Norma Torres) 71111 Garfield Park Renovation 100,000 - Cannabis Community Benefit Fund - Catalyst (FD144 CC2590 PG052)
71080 Measure A Park Improvements 1,164,263 - Measure A Grant Funds PRJ-00013 * Palm Lake Golf Course Master Plan 500,000 - Measure A Grant Funds 71125 Parks and Buildings Rehabilitation - Citywide (FY 26-27) - 900,000 CDBG Fund (Pending FD 213) PRJ-00012 * Parks and City Parking Lot Rehabilitation Citywide 56,881 - Measure M Fund 81059 Runoff Capture & Water Quality Improvements at Various Locations 100,000 - CIP Project Fund Reserves FD428 CC2590 PG107)
Total New Parks and Facilities Appropriations 1,921,144 5,100,000 Water Projects
95083 Electrical Improvements and upgrades Phase I 500,000 - Water Fund (FD571 CC8125) 95088 Pedley Filtration Plant Upgrades 500,000 - Water Fund (FD571 CC8125) 95081 Reservoir Assessment and Rehabilitation Design - Various Locations 381,543 - Water Fund (FD571 CC8125) 95082 Reservoir/Treatment/Production Rehabilitation 1,000,000 - Water Fund (FD571 CC8125) 95092 Water and Sewer Systems Studies 125,000 - Sewer Fund (FD581 CC8125) 95092 Water and Sewer Systems Studies 250,000 - Water Fund (FD571 CC8125) 95095 Water - Booster Stations Rehabilitation 1,000,000 - Water Fund (FD571 CC8125) 95097 Water - Well Rehabilitation 750,000 - Water Fund (FD571 CC8125) Total New Water Appropriations 4,506,543 -
Sewer Projects
PRJ-00002 * Citywide Sewer Main and Manhole Replacements - Construction 1,500,000 - Sewer Fund (FD581 CC2565) Total New Sewer Appropriations 1,500,000 -
Storm Drains
81061 Flood Resilience Infrastructure 100,000 - CIP Project Fund Reserves FD428 CC2590 PG107)
81061 Flood Resilience Infrastructure 104,476 - Storm Drain (DIF) Fees (FD571 CC8125 PG100)
PRJ-00014 * Main Street Storm Drain Rehabilitation 75,000 - CIP Project Fund Reserves FD428 CC2590 PG107)
81062 Multi-Benefit Stormwater Optimization and Infrastructure 300,000 - Safe Clean Water Program (Measure W) (FD142 CC8125)
81063 Storm Water - Dry Weather Flow Diversions for TMDL Compliance 1,100,000 - Safe Clean Water Program (Measure W) (FD142 CC8125)
Total New Storm Drain Appropriations 1,679,476 -
Miscellaneous
71021 City Lot Remediation 400,000 - CIP Project Fund Reserves FD428 CC2590 PG107)
Total New Miscellaneous Appropriations 400,000 -
Total -Proposed and Pending for 2026-27 $ 21,575,370 $ 8,400,000 * Indicates New Projects for FY 2026-27
City of Pomona 2026-27 Proposed Budget
13 FUNDING SOURCES OF NEW CIP APPROPRIATIONS
Funding Source Proposed Pending
Cannabis Community Benefit Fund (Ashe) 150,000 -
Cannabis Community Benefit Fund (Catalyst) 100,000 -
Cannabis Community Benefit Fund (Stiizy) 313,677 -
CDBG Funds - 4,200,000
CIP Project Fund Reserves 1,005,000 -
Community Development Block Grant (CDBG) - -
DIF-Road and Highway Fees 25,172 -
Fairplex Mitigation Fund 500,000 -
HUD Earmark Grant Funds - 4,200,000
Measure A Grant Funds 1,664,263 -
Measure M Fund 1,375,714 -
Measure R Fund 285,284 -
Prop A Fund 126,419 -
Proposition C Fund 3,132,292 -
Reimbursement Funds from Union Pacific Railroad 207,378 Safe Clean Water Program (Measure W) 1,400,000 -
SB-1/RMRA Fund 4,391,652 -
Sewer Fund 1,500,000 -
Sewer Fund 125,000 -
Storm Drain (DIF) Fees 104,476 -
Vehicle Impact Fees 787,500 -
Water Fund 4,381,543 -
Total 21,575,370 8,400,000
Cannabis Community
Benefit Fund
CIP Project Fund Reserves
Road & Hwy
DIF Fees

0.1%
Fairplex
Mitigation
Fund

2.3%
Measure
A Grant
Funds
Measure
M Fund
Meas. R
Fund

1.3%
&
Prop A
Fund

0.6%

6.4%
Prop C
Fund
Reimbursement from
Union Pacific Railroad

1.0%
Safe Clean Water
Prgm (Measure W)
SB-1/RMRA
Fund
Sewer
Fund
Sewer
Fund

0.6%
Storm Drain
DIF Fees

0.5%
Vehicle Impact
Fees 3.6%
Water Fund
2026-27
Proposed by Funding Source

20.4%

7.0%

4.6%

6.5%

2.6%

20.3%

14.5%

3.4%

7.7%
City of Pomona 2026-27 Proposed Budget
14 SUMMARY BY CATEGORY

Expense as Proposed Funding Plan Plan Plan Total Projects Category Title of 2/28/26 Carryover 2026-27 Pending 2027-28 2029-2030 Beyond 2030 In CIP Plan Streets 63,229,575 26,137,538 6,416,530 2,350,000 81,354,440 96,642,328 20,616,252 296,746,663 Traffic 4,435,249 19,205,649 5,151,677 950,000 19,054,166 20,050,066 9,569,000 78,415,807 Parks & Facilities 75,195,173 33,170,525 1,921,144 5,100,000 34,104,638 29,056,388 12,601,867 191,149,735 Water 2,849,677 32,637,972 4,506,543 - 11,668,767 8,700,000 21,000,000 81,362,959 Sewer 4,867,332 3,087,605 1,500,000 - 1,119,855 1,000,000 300,000 11,874,792 Storm Drains 3,028,369 10,240,571 1,679,476 - 1,939,333 2,302,191 13,708,000 32,897,940 Miscellaneous 10,958,335 17,057,895 400,000 - 1,900,000 600,000 - 30,916,230 Total - All Categories 164,563,710 141,537,755 21,575,370 8,400,000 151,141,199 158,350,973 77,795,119 723,364,126 Funded 164,563,710 141,537,755 21,575,370 - - - - 327,676,835 Unfunded - - - 8,400,000 151,141,199 158,350,973 77,795,119 395,687,291 Prior Year
Exp to date
Carryover
26-27 Proposed 3.0%
Pending

1.1%
2027- 2029
2030+

22.7%
Streets
Traffic
Parks & Facilities
Water Sewer 2.9% Storm Drains

4.6%
Misc

42.8%

10.8%

19.6%

29.1%

12.2%

33.7%

8.7%

8.8%
2026-27 Funded Projects
(Exp. to Date + Carryovers + Proposed)
Funding Status by Fiscal Year
15 City of Pomona
Capital Improvement Program
Summary of Projects
City of Pomona 2026-27 Proposed Budget
Page #
Expended as of
2/28/26
Remaining
Budget
Proposed
2026/27
Streets
~ Funded Projects ~
Dudley Avenue and Holt Avenue Area Street Improvements 1 - - 150,000 Holt Avenue Corridor Improvements 2 7,238,985 170,014 - Pomona Boulevard Roadway Safety Improvements 3 - - 150,000 Safety Improvements - At-Grade Crossings 4 279,996 231,004 - Street Rehabilitation - Districts 4 and 5 5 1,975,473 40,436 - Subtotals: 9,494,454 441,454 300,000
~ Partially Funded Projects ~
ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 21-22) 6 1,727,540 61,082 - ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 23-24) 7 784,179 4,212 - ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 24-25) 8 13,995 737,322 - ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 25-26) 9 5,949 591,125 - ADA Curb Ramps and Path of Travel - Citywide (CDBG) (FY 26-27) 10 - - 330,000 Arrow Highway Improvements 11 - 59,823 -
Arrow Highway Median Landscaping 12 3,691 46,309 -
Bridge Rehabilitation Program - Phase II, III & IV 13 11,813 61,205 - Garey Avenue Rehabilitation - Aliso Street to Monterey Avenue 14 10,051,364 2,435,774 - Highway Improvements - SR-71 Highway to Fwy Conversion (Caltrans) Phase II 15 58,650 98,847 - Holt Avenue (East) Reconstruction 16 4,009,368 193,134 - Holt Avenue (West) Reconstruction 17 8,943,915 5,899,410 - Legacy Olympics Project FLM Pedestrian Bus Improvements - N Station Arrow at Fulton 18 - - 400,000 N. Towne Avenue 19 3,378 46,622 -
Pomona Multi-Neighborhood Pedestrian and Bicycle Improvements 20 16,072,550 2,915,412 - Street Improvements and Walking Trail/Steps Rehabilitation 21 1,058,890 2,191,110 - Street Improvements - Citywide (CDBG) (FY 22-23 to FY 24-25) 22 587,840 68,644 - Street Improvements - Citywide (CDBG) (FY 25-26 to FY 27-28) 23 - 147,137 - Street Preservation - Citywide (FY 16-17) 24 2,630,120 101,546 207,378 Street Preservation - Local (FY 22-23) 25 3,177,671 45,044 - Street Preservation - Local (FY 23-24) 26 3,729,597 701,293 - Street Preservation - Local Citywide (FY 24-25) 27 742,915 3,509,556 - Street Preservation - Local Citywide (FY 25-26) 28 4,178 4,440,426 - Street Preservation - Local Citywide (FY 26-27) 29 - - 5,179,152 Street Rehabilitation - Districts 2 and 3 30 117,518 1,341,051 - Subtotals: 53,735,121 25,696,084 6,116,530
~ Unfunded Projects ~
7th Street Rehabilitation - - - -
Alley Improvements - Citywide - - - -
Citywide - Centerline Monument Replacement - - - -
Concrete Streets Rehabilitation Citywide - - - -
Garey Avenue Rehabilitation South of Mission Boulevard - - - - Gold Line 2B2 - - - -
Median Re-Design Citywide Phase I - - - -
Street Improvements - County Road From Garey Avenue to East City Limit - - - - Street Improvements - Grand Avenue From Hansen Avenue to East City Limit - - - - Street Improvements - Olive Street From Garey Avenue to East City Limit - - - - Street Improvements - White Avenue Off-Ramp at I-10 - - - - Street Preservation - Major (FY 25-26 to FY 26-27) - - - - Street Rehabilitation - Intersection Upgrades - Var Locations - Citywide - - - - Subtotals: - - -
Streets Category Totals: 63,229,575 26,137,538 6,416,530 Five Year Capital Improvement Program
16 City of Pomona 2026-27 Proposed Budget
Pending
2026/27
Plan
2027/28
Plan
2028/29
Plan
2029/30
Plan Beyond
2030
Total Project
Cost
Impact to
Future
Operating Project Number
- - - - - 150,000 Minimal PRJ-00009
- - - - - 7,408,999 Minimal 68575
- - - - - 150,000 Minimal PRJ-00008
- - - - - 511,000 Minimal 68551
- - - - - 2,015,909 Minimal 67922
- - - - - 10,235,908
- 253,836 253,836 253,837 184,519 2,734,650 Minimal 67934 - 973,666 973,666 973,665 410,612 4,120,000 Minimal 67941 - 1,016,808 2,046,555 305,320 - 4,120,000 Minimal 67947 - 2,450,000 1,072,926 - - 4,120,000 Minimal 67948
950,000 50,000 1,000,000 1,000,000 790,000 4,120,000 Minimal PRJ-00006 - 15,764,878 474,721 - - 16,299,422 Minimal 71066
- 53,000 - - - 103,000 Minimal 67936
- 175,582 7,458 - - 256,058 Minimal 67928
- 9,812,862 - - - 22,300,000 Minimal 68573
- 21,252 21,251 6,000 - 206,000 Minimal 68557
- 2,351,376 2,351,377 - - 8,905,255 Minimal 71050
- 13,156,675 - - - 28,000,000 Minimal 71047
- 1,000,000 1,000,000 - - 2,400,000 Minimal PRJ-00007
- 150,000 - - - 200,000 Minimal 67937
- 3,576,038 536,000 - - 23,100,000 Minimal 67930
- 4,550,000 - - - 7,800,000 Minimal 71078
- 43,516 - - - 700,000 Minimal 71065
1,400,000 - - 352,863 - 1,900,000 Minimal 67949
- 4,000,000 4,000,000 4,000,000 5,060,956 20,000,000 Minimal 67920 - 2,000,000 2,000,000 2,000,000 777,285 10,000,000 Minimal 68582 - 122,020 586,891 4,860,199 - 10,000,000 Minimal 68592
- 2,000,000 2,000,000 2,047,529 - 10,300,000 Minimal 68593 - 2,000,000 2,000,000 1,855,396 - 10,300,000 Minimal 68598 - 2,000,000 2,000,000 820,848 - 10,000,000 Minimal PRJ-00005 - 663,431 - - - 2,122,000 Minimal 67935
2,350,000 68,184,940 22,324,681 18,475,657 7,223,372 204,106,385 - 1,250,000 - - - 1,250,000 Minimal Unassigned
- - 10,000,000 10,000,000 9,762,880 29,762,880 Minimal Unassigned - - 68,250 - - 68,250 Minimal 67946
- - - 11,000,000 330,000 11,330,000 Minimal Unassigned
- 500,000 600,000 33,000 - 1,133,000 Minimal Unassigned - 200,000 - - - 200,000 Minimal Unassigned
- 200,000 - - - 200,000 (10,000) 67924
- 2,019,500 2,000,000 1,000,000 - 5,019,500 Minimal 67945 - 4,000,000 3,000,000 3,102,240 - 10,102,240 Minimal 67942 - 1,000,000 1,725,000 - - 2,725,000 Minimal 67943
- - - 4,651,500 1,000,000 5,651,500 Minimal Unassigned
- 4,000,000 2,000,000 4,000,000 300,000 10,300,000 Minimal Unassigned - - - 2,662,000 2,000,000 4,662,000 Minimal Unassigned
- 13,169,500 19,393,250 36,448,740 13,392,880 82,404,370 2,350,000 81,354,440 41,717,931 54,924,397 20,616,252 296,746,663 Five Year Capital Improvement Program
17 City of Pomona 2026-27 Proposed Budget
Page #
Expended as of
2/28/26
Remaining
Budget
Proposed
2026/27
Five Year Capital Improvement Program
Traffic
~ Funded Projects ~
Enhanced Traffic Signage Replacement Program - Citywide 1 10,345 18,424 - Fairplex Mitigation Fund - Fairplex Area Roadway Safety Improvements 2 - - 100,000 Fairplex Mitigation Fund - Fairplex Area Wayfinding Project 3 - - 400,000 Pomona Safety Action Plan 4 320,659 179,341 -
Streetlights - Reservoir Street between County Road to 60 Freeway 5 - 152,000 - Streetlights - Reservoir Street between Olive Street to County Road 6 - 353,000 - Traffic Signal - Countdown Pedestrian Heads 7 188,222 186,778 - Traffic Signal Improvement - McKinley Avenue and Canyon Way 8 892,372 92,628 - Traffic Signal Improvements - Towne Avenue (Mission Boulevrd to Philadelphia Street) 9 42,244 256 - Transit Improvement Program - Gold Line 10 271,056 1,742,686 2,300,000 Vehicle Detection Technology Enhancements 11 14 93,561 - Subtotals: 1,724,912 2,818,674 2,800,000
~ Partially Funded Projects ~
Bike Path - San Jose Creek 12 1,669,795 316,777 -
Complete Streets Quick-Build - Park Avenue and Orange Grove Avenue 13 - 151,671 163,677 Pomona Emerging Transportation Technologies (PETT) 14 - 11,624,556 188,000 Pomona LA-2028 15 - 800,000 -
Pomona Safe and Active - Bicycle and Pedestrian Safety Improvements 16 461 261,948 - Safe Paths Pomona - At-Grade Bicycle and Pedestrian Safety 17 - 140,935 2,000,000 Streetlights - Citywide (CDBG) (FY 22-23 to FY 24-25) 18 553,298 70,679 - Streetlights - Citywide (CDBG) (FY 25-26 to FY 27-28) 19 - 81,889 - Sustainable Transportation Infrastructure for Pomona East End Village Project 20 72,975 582,875 - Traffic Operations - Communication Upgrades II 21 108,100 395,480 - Traffic Signal Controller Cabinet Replacement - Citywide 22 79,344 420,656 - Traffic Signal - Fairplex Drive & Arroyo Drive 23 - 50,000 - Traffic Signal Improvements - Battery Backup System 24 23,771 492,229 - TSSP Project 25 202,593 997,280 -
Subtotals: 2,710,337 16,386,975 2,351,677
~ Unfunded Projects ~
Crosswalk Enhancements - - - -
Reflective Street Name Signs - Replacement - - - -
Street Lighting - Citywide - - - -
Streetlights - Reservoir Street between Holt Avenue to Railroad overpass - - - - Streetlights - Reservoir Street between Railroad overpass to Third Street - - - - Streetlights - Reservoir Street between Third Street to Mission Boulevard - - - - Streetlights - Reservoir Street between Mission Boulevard to Seventh Street - - - - Streetlights - Reservoir Street between Seventh Street to Ninth Street - - - - Streetlights - Reservoir Street between Ninth Street to Transit Avenue - - - - Streetlights - Reservoir Street between Transit Avenue to Grand Avenue - - - - Streetlights - Reservoir Street between Grand Avenue to Phillips Boulevard - - - - Streetlights - Reservoir Street between Phillips Boulevard to Franklin Avenue - - - - Streetlights - Reservoir Street between Franklin Avenue to Lexington Avenue - - - - Streetlights - Reservoir Street between Lexington Avenue to Philadelphia Street - - - - Streetlights - Reservoir Street between Philadelphia Street to Olive Street - - - - Streetlights - Reservoir Street between 60 Freeway to Walnut Avenue - - - - Streetlights - Reservoir Street between Walnut Avenue to Railroad Crossing - - - - Streetlights - Reservoir Street between Railroad Crossing to Riverside Drive - - - - Streetlights - Rock Crest Lane - - - -
Thompson Creek Connectivity to Fairgrounds - - - -
Traffic Signal Improvements - Conduit Replacements - - - - Traffic Signal Modifications - Garey Avenue (McKinley Ave/10 Fwy WB-On Ramps) - - - - Traffic Signal - Roselawn Avenue and Humane Way - - - - Subtotals: - - -
Traffic Category Totals: 4,435,249 19,205,649 5,151,677 18 City of Pomona 2026-27 Proposed Budget
Pending
2026/27
Plan
2027/28
Plan
2028/29
Plan
2029/30
Plan Beyond
2030
Total Project
Cost
Impact to
Future
Operating Project Number
Five Year Capital Improvement Program
- - - - - 28,769 Minimal 68588
- - - - - 100,000 Minimal PRJ-00010
- - - - - 400,000 Minimal PRJ-00011
- - - - - 500,000 Minimal 68590
- - - - - 152,000 Minimal 68594
- - - - - 353,000 Minimal 68591
- - - - - 375,000 Minimal 68563
- - - - - 985,000 Minimal 68587
- - - - - 42,500 Minimal 68596
- - - - - 4,313,742 Minimal 68559
- - - - - 93,575 Minimal 68595
- - - - - 7,343,586
- 5,000,000 2,673,555 - - 9,660,127 Minimal 58072
- 61,412 - - - 376,760 Minimal 68601
- 1,464,784 - - - 13,277,340 Minimal 68597
- 6,500,000 13,700,000 - - 21,000,000 Minimal 68589
- 37,591 - - - 300,000 Minimal 68585
- 459,065 - 2,600,000 Minimal 68599
- 640,512 640,511 - - 1,905,000 Minimal 64777
950,000 873,111 - - - 1,905,000 Minimal 68600
- 1,000 - - - 656,850 Minimal 68583
- 146,420 - - - 650,000 Minimal 68581
- - - - 3,161,000 3,661,000 Minimal 68578
- 150,000 150,000 150,000 100,000 600,000 1,200 68564
- - - 366,000 - 882,000 Minimal 68554
- 98,971 - - - 1,298,844 Minimal 76026
950,000 15,432,866 17,164,066 516,000 3,261,000 58,772,921 - 10,000 10,000 10,000 20,000 50,000 Minimal Unassigned - 180,000 130,000 130,000 130,000 570,000 Minimal Unassigned - 80,000 80,000 80,000 - 240,000 Minimal Unassigned
- - - 151,000 200,000 351,000 Minimal Unassigned
- - - 100,000 130,000 230,000 Minimal Unassigned
- - 66,000 150,000 - 216,000 Minimal Unassigned
- - 50,000 160,000 - 210,000 Minimal Unassigned
- - - 48,000 130,000 178,000 Minimal Unassigned
- - - 54,000 140,000 194,000 Minimal Unassigned
- - 53,000 100,000 70,000 223,000 Minimal Unassigned
- 22,000 50,000 100,000 200,000 372,000 Minimal Unassigned - - - 80,000 300,000 380,000 Minimal Unassigned
- - - 108,000 250,000 358,000 Minimal Unassigned
- - 34,000 100,000 200,000 334,000 Minimal Unassigned
- - - 94,000 300,000 394,000 Minimal Unassigned
- - - 50,000 84,000 134,000 Minimal Unassigned
- - 16,000 30,000 100,000 146,000 Minimal Unassigned
- - - 136,000 300,000 436,000 Minimal Unassigned
- 54,300 50,000 150,000 40,000 294,300 Minimal Unassigned - 3,000,000 - - - 3,000,000 Minimal Unassigned
- - - - 3,114,000 3,114,000 Minimal Unassigned
- 275,000 - - - 275,000 Minimal 68550
- - - - 600,000 600,000 Minimal Unassigned
- 3,621,300 539,000 1,831,000 6,308,000 12,299,300
950,000 19,054,166 17,703,066 2,347,000 9,569,000 78,415,807 19 City of Pomona 2026-27 Proposed Budget
Page #
Expended as of
2/28/26
Remaining
Budget
Proposed
2026/27
Five Year Capital Improvement Program
Parks & Facilities
~ Funded Projects ~
252 E. 4th Street Major Rehabilitation 1 570,852 6,680,074 - 2040 N. Garey Avenue Housing Units 2 - 5,434,417 -
City Hall Complex Remodel and Flooring 3 855,407 493,307 - City Hall Flooring Replacement (Information Technology Department) 4 - 60,000 - City Hall Public Works/Engineering Renovation 5 198,793 1,207 - City Yard Fuel Station Repairs 6 90,745 59,255 -
Civic Center Plaza - New Playground and Amenities 7 10,483,216 4,413,462 - Community Garden 8 67,054 42,946 -
Council Chamber Production Facility and Equipment Upgrades 9 497,368 194,669 - Country Crossing Park Playground Resurfacing and Playground Equipment 10 326,303 23,697 - District 4 - Jaycee Park Playground Upgrade 11 345,159 4,841 - District 4 - Jaycee Park Snack Bar and Security Upgrades 12 104,600 35,400 - District 6 - Ted Greene Park Playground Upgrade 13 335,970 24,030 - Hamilton Park Renovation 14 2,600,857 138,575 -
Hydration Stations Upgrades 15 397,135 124,290 -
Library Facility Remodel 16 399,407 130,593 -
Martin Luther King, Jr. Park Playground Equipment Replacement 17 462,560 40,440 - Meadow View Demonstration Garden 18 457,110 152,850 -
New Gym at City Yard 19 - 225,000 -
Palm Lake Golf Course Master Plan 20 - - 500,000
Palomares Park - Lawn Bowling Shade Structure Replacement 21 30,357 12,643 - Park Light Poles 22 26,676 3,324 -
Parks and Facilities Master Plan 23 270,540 14,460 -
PD Roof Drainage Modifications 24 - 200,000 -
Police - Range Sound Mitigation 25 2,227,288 14,178 -
Pomona Police Station/Fire Station 181 Energy Efficiency Upgrades 26 205,200 363,300 - Ted Greene Park Restroom Renovations 27 177,984 12,016 - VPD - Parking Lots Rehabilitation II 28 130,249 440,946 - Washington Park Community Center Rehabilitation 29 258,204 56,796 - Water Resources Building 30 40,513,354 20,156 -
Subtotals: 62,032,388 19,416,872 500,000
~ Partially Funded Projects ~
City Facilities - Roof Replacements and Repairs 31 826,633 361,367 - Community Center and Swimming Pool Upgrades 32 352,149 47,851 - Fire Station 182/New Emergency Operations Center Improvements - White Avenue 33 4,279 684,188 - Fourth Street PD Evidence Building Roof Structure Rehabilitation 34 27,062 272,938 - Ganesha Park Bandshell Upgrades 35 - 300,000 -
Garfield Park Renovation 36 23,109 26,984 100,000
Martin Luther King, Jr. Park - Skate Park Expansion/Lights 37 390,620 90,480 - Measure A Park Improvements - Citywide 38 - 131,334 1,164,263 Memorial Park Building Renovation and Retrofitting 39 146,956 4,800 - Montvue Park Rehabilitation 40 25,147 94,853 -
New Playground at Washington Park Baseball Fields 41 274,338 5,662 - Palomares Park Soccer Field Rehabilitation 42 - 130,558 - Park Improvements - Sport Court Resurfacing and Restriping - Citywide 43 325,000 - - Park Restroom Construction and Replacment 44 2,176,858 2,163,750 - Parks and Buildings Rehabilitation - Citywide (FY 26-27) 45 - - - Parks and City Parking Lot Rehabilitation (Citywide) 46 - - 56,881 Phillips Ranch Exercise Parcourse Restoration 47 149,501 5,499 - Police Parking Lot Renovations 48 564,493 920,264 -
Pomona Library Facility Improvements 49 7,060,926 341,421 - Pomona Transit Center ADA Improvements 50 396,240 2,463,490 - Renovation of La Casita Teen Center at Palomares Park 51 91,808 4,008,192 - Runoff Capture and Water Quality Improvements at Various Locations 52 153,308 1,226,692 100,000 Washington Park Pool Building Upgrades 53 - 100,000 -
Washington Park Soccer Field Rehabilitation 54 - 200,000 - Westmont Community Center Entryway Trellis 55 174,358 55,642 - Westmont Park Restroom Rehabilitation 56 - 117,688 -
13,162,785 13,753,653 1,421,144
20 City of Pomona 2026-27 Proposed Budget
Pending
2026/27
Plan
2027/28
Plan
2028/29
Plan
2029/30
Plan Beyond
2030
Total Project
Cost
Impact to
Future
Operating Project Number
Five Year Capital Improvement Program
- - - - - 7,250,926 100,000 71210
- - - - - 5,434,417 100,000 PRJ-00004
- - - - - 1,348,714 Minimal 74115
- - - - - 60,000 Minimal 74116
- - - - - 200,000 Minimal 71112
- - - - - 150,000 Minimal 71057
- - - - - 14,896,678 Minimal 71063
- - - - - 110,000 Minimal 71114
- - - - - 692,037 Minimal 74119
- - - - - 350,000 Minimal 71089
- - - - - 350,000 Minimal 71090
- - - - - 140,000 Minimal 71091
- - - - - 360,000 Minimal 71098
- - - - - 2,739,432 Minimal 71070
- - - - - 521,425 Minimal 71073
- - - - - 530,000 Minimal 74118
- - - - - 503,000 Minimal 71099
- - - - - 609,960 Minimal 71200
- - - - - 225,000 Minimal 71118
- - - - - 500,000 Minimal PRJ-00013
- - - - - 43,000 Minimal 71097
- - - - - 30,000 Minimal 68569
- - - - - 285,000 Minimal 71072
- - - - - 200,000 Minimal 71115
- - - - - 2,241,466 Minimal 51308
- - - - - 568,500 (84,784) 71119
- - - - - 190,000 Minimal 71121
- - - - - 571,195 Minimal 71081
- - - - - 315,000 Minimal 71095
- - - - - 40,533,510 (15,000) 93135
- - - - - 81,949,260
- 1,312,000 - - - 2,500,000 Minimal 71059
- 100,000 - - - 500,000 Minimal 71062
4,200,000 3,000,000 611,533 - 8,500,000 Minimal 71068
- 700,000 - - - 1,000,000 Minimal 71123
- 2,000,000 1,700,000 1,000,000 - 5,000,000 Minimal 71127 - 100,000 100,000 4,650,000 - 5,000,093 Minimal 71111
- 218,900 - - - 700,000 Minimal 71092
- 500,000 775,780 - 778,623 3,350,000 Minimal 71080
- 1,100,000 - - 448,244 1,700,000 20,720 71084
- 130,000 - - - 250,000 Minimal 71124
- 70,000 - - - 350,000 Minimal 71094
- 69,442 - - - 200,000 Minimal 71129
- 75,000 - - - 400,000 Minimal 71069
- 1,059,392 - - - 5,400,000 Minimal 71079
900,000 900,000 - - - 1,800,000 Minimal 71125
- 2,000,000 2,000,000 943,119 - 5,000,000 Minimal PRJ-00012 - 35,000 - - - 190,000 Minimal 71093
- 500,000 201,076 314,167 - 2,500,000 Minimal 71083
- 2,489,653 - - - 9,892,000 Minimal 74120
- 2,140,270 - - - 5,000,000 Minimal 67938
- 900,000 - - - 5,000,000 Minimal 71110
- 2,440,000 2,450,000 - - 6,370,000 Minimal 81059
- 500,000 - - - 600,000 Minimal 71116
- 400,000 - - - 600,000 Minimal 71122
- 600,000 - - - 830,000 Minimal 71071
- 82,312 200,000 Minimal 71130
5,100,000 23,421,969 7,838,389 6,907,286 1,226,867 72,832,093 21 City of Pomona 2026-27 Proposed Budget
Page #
Expended as of
2/28/26
Remaining
Budget
Proposed
2026/27
Five Year Capital Improvement Program
~ Unfunded Projects ~
ADA Improvements of Public Facilities and Parks - Citywide (FY 25-26) - - - - Casillas Bike Park - - - -
Citywide Community Center and Bathroom Renovations - - - - City Yark Block Wall - - - -
City Yard Upgrades - Monterey - - - -
Civic Center Parking Lots - - - -
Ganesha Park Lighting - - - -
Ganesha Park Parking Lot Rehabilitation - - - -
Parks Community Center Roofs - - - -
Phillips Ranch Paseo Sidewalk Replacement - - - -
Playground Replacements Citywide - - - -
Pomona Transit Centers ADA Improvements (II) - - - -
Pomona Transit Centers Upgrades - - - -
Powers Park Playground Equipment Replacement - - - -
Rehabilitation of MLK, Washington & Westmont Park Parking Lots - - - - Security Gate Upgrades - Citywide - - - -
Sports Court Replacement Citywide - - - -
Veterans Park - Renovations and Synthetic Soccer Fields Replacement - - - - Washington Park Improvements - - - -
Subtotals: - - -
Parks & Facilities Category Totals: 75,195,173 33,170,525 1,921,144 Water
~ Funded Projects ~
Canon Waterline Rehabilitation 1 19,120 280,880 -
Pedley Filtration Plant Upgrades 2 10,385 589,615 500,000 Reservoir Assessment and Rehabilitation Design - Various Locations 3 176,600 273,400 381,543 Reservoir/Treatment/Production Rehabilitation 4 523,767 10,482,410 1,000,000 Water - Anion Exchange Plant Upgrades 5 - 350,000 -
Water - Booster Station No. 1 Rehabilitation 6 - 1,000,000 - Water Facilities - Water Resources Building Site and Street Improvements 7 257,081 2,442,919 - Water - Hydropneumatic Station Improvements 8 29,380 220,620 - Water Mains - Ellen Place 9 52,843 354,404 -
Water Treatment - Volatile Organic Compound Treatment Plant 10 554,683 4,045,317 - Subtotals: 1,623,859 20,039,565 1,881,543
~ Partially Funded Projects ~
Annual Water Main Replacements 11 293,334 1,255,891 -
Electrical Improvements and Upgrades Phase I 12 276,112 2,723,888 500,000 Pipeline Replacement Phase I 13 458,956 1,041,044 -
Water and Sewer Systems Studies 14 - 375,000 375,000
Water - Booster Stations Rehabilitation 15 - 1,000,000 1,000,000 Water Facilities - Reservoir Demolition and Rehabilitation 16 146,917 2,053,083 - Water Facilities - Site Improvements and Upgrades 17 50,499 3,399,501 - Water - Well Rehabilitation 18 - 750,000 750,000
Subtotals: 1,225,818 12,598,407 2,625,000
~ Unfunded Projects ~
Water - Reservoir 5 Treatment Plant - Preparation and Demolition - - - - Water - Canon Waterline Replacement - - - -
Subtotals: - - -
Water Category Totals: 2,849,677 32,637,972 4,506,543
22 City of Pomona 2026-27 Proposed Budget
Pending
2026/27
Plan
2027/28
Plan
2028/29
Plan
2029/30
Plan Beyond
2030
Total Project
Cost
Impact to
Future
Operating Project Number
Five Year Capital Improvement Program
- - 1,000,000 1,000,000 - 2,000,000 Minimal Unassigned
- 200,000 - - - 200,000 Minimal 71088
- 1,000,000 1,000,000 1,000,000 1,000,000 4,000,000 Minimal Unassigned - 150,000 - - - 150,000 Minimal 71113
- 600,000 - - - 600,000 Minimal Unassigned
- - 2,120,000 - - 2,120,000 Minimal Unassigned
- 150,000 - - - 150,000 Minimal Unassigned
- 400,000 400,000 - - 800,000 Minimal Unassigned
- 2,300,000 - - - 2,300,000 Minimal Unassigned
- 60,000 - - - 60,000 Minimal Unassigned
- 1,000,000 1,000,000 1,000,000 1,000,000 4,000,000 Minimal Unassigned - 2,175,000 2,175,000 2,175,000 2,175,000 8,700,000 Minimal Unassigned - 1,000,000 500,000 - - 1,500,000 Minimal Unassigned
- 47,669 - - - 47,669 Minimal Unassigned
- - 190,713 - - 190,713 Minimal Unassigned
- 500,000 250,000 - - 750,000 Minimal 71117
- 500,000 500,000 - - 1,000,000 Minimal Unassigned
- - - - 7,200,000 7,200,000 Minimal Unassigned
- 600,000 - - - 600,000 Minimal Unassigned
- 10,682,669 9,135,713 5,175,000 11,375,000 36,368,382
5,100,000 34,104,638 16,974,102 12,082,286 12,601,867 191,149,735 - - - - - 300,000 Minimal 95086
- - - - - 1,100,000 Minimal 95088
- - - - - 831,543 Minimal 95081
- - - - - 12,006,177 Minimal 95082
- - - - - 350,000 Minimal 95093
- - - - - 1,000,000 Minimal 95094
- - - - - 2,700,000 Minimal 95089
- - - - - 250,000 Minimal 95096
- - - - - 407,247 Minimal 95029
- - - - - 4,600,000 530,000 95087
- - - - - 23,544,967
- 1,050,000 1,000,000 1,000,000 1,000,000 5,599,225 Minimal 95022 - 200,000 200,000 - - 3,900,000 Minimal 95083
- 2,043,767 1,000,000 - - 4,543,767 (75,000) 95084
- 375,000 375,000 375,000 - 1,875,000 Minimal 95092
- 1,000,000 1,000,000 1,000,000 - 5,000,000 Minimal 95095 - 2,000,000 - - - 4,200,000 Minimal 95091
- 4,250,000 250,000 - - 7,950,000 Minimal 95090
- 750,000 750,000 750,000 - 3,750,000 Minimal 95097
- 11,668,767 4,575,000 3,125,000 1,000,000 36,817,992
- - - - 20,000,000 20,000,000 Minimal Unassigned
- - 1,000,000 - - 1,000,000 Minimal Unassigned
- - 1,000,000 - 20,000,000 21,000,000
- 11,668,767 5,575,000 3,125,000 21,000,000 81,362,959
23 City of Pomona 2026-27 Proposed Budget
Page #
Expended as of
2/28/26
Remaining
Budget
Proposed
2026/27
Five Year Capital Improvement Program
Sewer
~ Funded Projects ~
Sewer Main Replacements - Design 1 298,571 301,429 -
Sewer Manhole Rehabilitation 2 88,059 489,089 -
Subtotals: 386,630 790,518 -
~ Partially Funded Projects ~
Citywide Sewer Main and Manhole Replacements - Construction 3 - - 1,500,000 Sewer Force Mains - Pumping Plants 1, 2 and 3 Design & Construction 4 256,025 1,919,375 - Sewer Pipeline Replacement - Citywide (Phase IV) 5 4,224,677 377,712 - Subtotals: 4,480,702 2,297,087 1,500,000
Sewer Category Totals: 4,867,332 3,087,605 1,500,000
Storm Drains
~ Funded Projects ~
Ganesha Park Stormwater Capture 1 1,212,998 1,687,002 - Pedley Spreading Grounds - Pond Enhancements 2 666,086 6,577,534 - Stormwater Master Plan 3 571,203 179,117 -
Subtotals: 2,450,287 8,443,653 -
~ Partially Funded Projects ~
Flood Resilience Infrastructure 4 55,335 94,665 204,476 Main Street Storm Drain Rehabilitation 5 - - 75,000
Multi-Benefit Stormwater Optimization and Infrastructure 6 20,304 179,696 300,000 Storm Water - Dry Weather Flow Diversions for TMDL Compliance 7 3,153 396,847 1,100,000 Storm Water Lift Stations Rehabilitation 8 499,290 1,125,710 - Subtotals: 578,082 1,796,918 1,679,476
~ Unfunded Projects ~
Alley Drainage Improvements - Acacia Street - - - -
Catch Basin - Mission Boulevard (at Phillips Drive) - - - - City Facilities Drainage Upgrade - - - -
Storm Drain - East End Avenue (Mission Blvd to San Antonio Wash) - - - - Storm Drain Facility and Pavement Reconstruction - Lincoln Ave & Como Dr - - - - Storm Drain Facility - Mission Boulevard and Reservoir Street - - - - Storm Drain Facility - Paige Drive (N/O Sunset Dr) - - - - Storm Drain Facility Reconstruction - 515 E. McKinley Avenue - - - - Storm Drain Facility Reconstruction - Palomares Street and First Street - - - - Storm Drain Facility Upgrade - 1234 W. Eighth Street - - - - Storm Drain Improvements - 1257 Colfax Court - - - -
Storm Drain Improvements - Densmore Street and Alvarado Street - - - - Storm Drain Improvements - Holt Avenue and Fairplex Drive (N/W Corner) - - - - Storm Drain Improvements - Pavilion Drive and Breon Street - - - - Storm Drains - Regional Basins - - - -
Storm Drain Study and Improv - Jefferson/Eleanor & McKinley/Palomares - - - - Subtotals: - - -
Storm Drains Category Totals: 3,028,369 10,240,571 1,679,476 Miscellaneous Capital Projects
~ Funded Projects ~
City Lot Remediation 1 6,441,492 278,249 400,000
Downtown Pomona Commercial Improvement Program 2 - 13,856,252 - Financial Software Project 3 3,739,601 1,323,632 -
Technology - Utility Customer Information System Upgrade 4 425,947 306,553 - Technology - Work Order and Management System 5 28,532 990,972 - Subtotals: 10,635,572 16,755,658 400,000
~ Partially Funded Projects ~
Underground Storage Tanks - Work and Removal Plans 6 322,763 302,237 - Subtotals: 322,763 302,237 -
Miscellaneous Category Totals: 10,958,335 17,057,895 400,000 Grand Total - All Categories: 164,563,710 141,537,755 21,575,370 24 City of Pomona 2026-27 Proposed Budget
Pending
2026/27
Plan
2027/28
Plan
2028/29
Plan
2029/30
Plan Beyond
2030
Total Project
Cost
Impact to
Future
Operating Project Number
Five Year Capital Improvement Program
- - - - - 600,000 Minimal 86025
- - - - - 577,148 Minimal 86027
- - - - - 1,177,148
500,000 500,000 500,000 300,000 3,300,000 Minimal PRJ-00002 - 354,986 - - - 2,530,386 Minimal 86023
- 264,869 - - - 4,867,258 Minimal 86022
- 1,119,855 500,000 500,000 300,000 10,697,644
- 1,119,855 500,000 500,000 300,000 11,874,792
- - - - - 2,900,000 Minimal 81060
- - - - - 7,243,620 Minimal 81058
- - - - - 750,320 Minimal 81053
- - - - - 10,893,940
- 350,000 250,000 245,524 - 1,200,000 Minimal 81061
- 686,000 - - - 761,000 Minimal PRJ-00014
- 300,000 300,000 300,000 - 1,400,000 Minimal 81062
- 603,333 603,333 603,334 - 3,310,000 Minimal 81063
- - - - 4,000,000 5,625,000 Minimal 81056
- 1,939,333 1,153,333 1,148,858 4,000,000 12,296,000
- - - - 579,000 579,000 Minimal 67773
- - - - 254,000 254,000 Minimal 67658
- - - - 50,000 50,000 Minimal Unassigned
- - - - 1,500,000 1,500,000 Minimal Unassigned
- - - - 125,000 125,000 Minimal Unassigned
- - - - 150,000 150,000 Minimal Unassigned
- - - - 175,000 175,000 Minimal Unassigned
- - - - 125,000 125,000 Minimal Unassigned
- - - - 170,000 170,000 Minimal 67915
- - - - 175,000 175,000 Minimal Unassigned
- - - - 100,000 100,000 Minimal Unassigned
- - - - 115,000 115,000 Minimal Unassigned
- - - - 1,400,000 1,400,000 Minimal Unassigned
- - - - 150,000 150,000 Minimal Unassigned
- - - - 3,140,000 3,140,000 Minimal Unassigned
- - - - 1,500,000 1,500,000 Minimal Unassigned
- - - - 9,708,000 9,708,000
- 1,939,333 1,153,333 1,148,858 13,708,000 32,897,940
- 1,600,000 - - - 8,719,741 Minimal 71021
- - - - - 13,856,252 Minimal PRJ-00001
- - - - - 5,063,233 Minimal 71048
- - - - - 732,500 16,000 71085
- - - - - 1,019,504 Minimal 71060
- 1,600,000 - - - 29,391,230
- 300,000 300,000 300,000 - 1,525,000 Minimal 71061
- 300,000 300,000 300,000 - 1,525,000
- 1,900,000 300,000 300,000 - 30,916,230
8,400,000 151,141,199 83,923,432 74,427,541 77,795,119 723,364,126 25 This page intentionally left blank
5/3/2026 3:02 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 - Police Revenues 63,432 51,331 52,930 27,220 52,930 52,930 46000 - Prisoner Housing Pgm 2,995 0 0 0 0 0
46000 - Processing Fees-Police 192,725 158,717 185,994 138,863 165,944 185,994 46000 - Reimbursable Services 1,457,503 1,808,863 1,843,534 564,846 1,827,939 1,930,360 46000 - Reimbursement fr Other Agency 1,764,716 1,429,636 1,522,717 1,244,923 1,522,586 1,460,849 46000 - Sale of service 333,846 247,904 220,000 265,836 350,000 380,000 46000 - Senior Dances 3,563 108 0 79 100 100
46000 - Street/Engr Misc 11,551 6,060 15,000 12,362 13,000 12,000 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 4,317,503 4,223,764 4,349,544 2,536,739 4,433,093 4,533,584 43000 - Grant-State 7,383 10,689 0 0 0 0
43000 - Mandated Cost Reimb 183,265 101,384 0 116,112 116,112 100,000 43000 - Motor Vehicle In-Lieu Tax 188,060 240,906 175,000 233,596 233,596 200,000 43000 - Police Training Fees (POST) 13,540 21,306 18,100 15,877 18,100 18,100 43000 - Soft Match-Grants 46,992 23,496 0 11,748 46,992 0 43000 - Damage Claim Repayments 0 21,012 0 0 0 0
43000:Intergovernmental 439,240 418,793 193,100 377,332 414,800 318,100 47200 - Sale of Capital Assets 3,350 11,516 0 0 0 0
47200 - Sale of Land/Property 0 19,200 0 0 0 0
47200:Proceeds from Sale of Asset 3,350 30,716 0 0 0 0
49999 - AR Conversion 0 0 0 -26,880 0 0
49999:AR Conversion 0 0 0 -26,880 0 0
45000 - All Other Revenues 0 0 0 17,580 18,114 0
45000 - Bad Debt Collected 3,271 2,327 500 202 500 500
45000 - Damage to City Property 3,839 0 0 0 0 0
45000 - Donations 0 0 6,965 4,465 4,465 0
45000 - Insurance Recovery 20,284 250 0 19,652 42,876 0 45000 - Miscellaneous Revenue 264,217 27,479 98,800 233,151 261,834 89,600 45000 - Over & Short -154 -2,234 0 -858 -189 0
45000 - Paramedic Pass Thru 1,745,221 1,096,250 750,000 392,091 502,000 700,000 45000 - Project/Program Revenue 70,965 -279 0 0 0 0
45000 - Reimbursement 40,000 0 0 1,142 700 0
45000 - Restitution or Settlement 58,501 91,399 2,000 36,285 36,330 0 45000 - Event Ticket Sales 0 0 0 680 680 2,000
45000:Other Revenues 2,206,145 1,215,192 858,265 704,155 867,310 792,100 Fund - FD101 General Fund
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
49000 - Transfer from Devel Impact Fee 0 0 0 2,118,717 2,118,717 0 49000 - Transfer From Other Funds 590 4 0 0 0 0
49000 - Transfer From Water Fund 1,850,692 1,866,776 1,979,470 989,735 1,979,470 1,995,889 49000 - Trnsf frm American Rescue Plan 43,399 0 0 0 0 0 49000 - Transfer from Series AG 0 74 0 0 0 0
49000:Transfers In 1,894,681 1,866,853 1,979,470 3,108,452 4,098,187 1,995,889 47000 - GASB 31 Adjustment 1,960,665 1,558,103 0 -991,069 0 0 47000 - Interest Earnings - GASB 87 190 82 0 0 0 0
47000 - Investment Earnings-Pooled Csh 3,082,015 3,295,409 2,800,000 916,187 2,800,000 2,385,400 47000 - Lease Revenue - GASB 87 -5,024 -6,932 0 0 0 0
47000 - Lease-Wireless Comm Eq 196,465 180,440 210,000 135,851 210,000 200,000 47000 - Rentals - Facilities 63,217 36,259 29,500 23,815 29,600 26,500 47000 - Rentals - Property 7 49 7 0 0 0
47000:Use of Money and Property 5,297,535 5,063,410 3,039,507 84,953 3,039,600 2,611,900 Total Revenue 160,478,401 164,002,860 164,492,141 99,718,198 164,316,943 170,530,134 51000 - Earnings and Benefits... 56,518,653 62,042,825 65,561,060 53,021,284 62,836,483 77,938,181 51000 - Fair City 152,809 153,777 157,595 128 157,595 180,230 51000 - Fair Fairplex 600,258 593,482 800,074 0 800,074 789,390 51000 - Hourly... 1,902,094 2,182,501 2,504,573 1,725,963 2,330,648 2,549,187 51000 - Overtime Hourly 534 12 0 0 0 0
51000 - Holiday Non-Sworn 217,018 210,041 179,846 197,674 209,792 162,908 51000 - Holiday Sworn 396,467 434,040 375,025 428,261 463,747 368,932 51000 - Callback Pay 8,852 10,433 16,826 11,285 14,753 15,450 51000 - Overtime Special (Reimbursable) 581,428 730,886 656,000 511,668 779,865 826,810 51000 - Overtime Sworn... 4,929,903 4,950,938 2,321,653 2,638,587 3,636,845 2,348,764 51000 - All Overtime Non-Sworn... 1,004,749 1,264,573 1,202,575 986,017 1,537,781 1,356,679 51000 - Retirement or Termination Payout 879,641 1,169,213 340,836 738,983 733,359 120,000 51000 - Standby Non-Sworn 146,312 162,292 67,113 133,858 35,685 0 51000 - Standby Sworn 362,049 410,601 341,783 355,312 352,035 328,000 51000 - Sick Leave or Vacation Buyback... 245,463 217,224 334,217 312,797 316,877 418,282 51000 - Proposed Staffing Changes 0 0 0 0 0 476,642
51000 - Proposed Reduction 0 0 0 0 0 -4,809,796
51000:Staffing 67,946,229 74,532,838 74,859,176 61,061,816 74,205,539 83,069,659 52000 - Abate Hazardous Buildings 38,943 4,750 40,000 18,402 10,000 40,000 52000 - Activity Program Supplies 231,695 240,480 151,269 74,633 146,949 117,570 52000 - Adjustment for Bad Debt Expense 0 0 0 2,064 2,064 0 52000 - Advertising 15,073 17,780 23,250 16,559 21,650 18,650 52000 - Advertising Personnel 725 2,159 2,000 299 600 2,000 52000 - Appraisal Services 5,200 0 1,500 0 0 1,500
52000 - Auction Expenses 0 0 50 0 0 0
52000 - Bed Linen and Supplies 17,704 13,633 18,200 13,009 23,791 18,200 52000 - Building and Yard Repairs 342,373 232,367 342,609 113,796 217,285 225,334 52000 - Building and Yard Supplies 0 0 0 92 0 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
52000 - Building Permits 0 0 0 458 411 0
52000 - Building Space In-Kind 46,992 23,496 0 11,748 46,992 0 52000 - Canine Program 20,493 18,134 32,000 20,292 24,500 21,500 52000 - Chamber of Commerce 50,000 50,000 50,000 37,500 50,000 50,000 52000 - City Code Update and Printing 9,121 6,002 10,000 6,031 7,250 10,000 52000 - Community Outreach 35,522 40,570 45,000 25,558 35,000 40,000 52000 - Community Programs 6,418 6,753 10,500 2,723 10,500 9,500 52000 - Computer Related Acquisitions 218,887 51,287 149,896 49,400 70,205 73,100 52000 - Construction No Retainer 0 4,447 0 0 0 0
52000 - Contingency General 6,860 0 131,673 0 153,248 200,000 52000 - Contingency Tree Trimming Citywide Extraodinary 226,930 261,880 200,000 99,177 200,000 250,000 52000 - Contract Building and Safety 1,005,019 539,126 412,877 273,573 312,877 300,000 52000 - Contract Building Automation 37,926 40,248 49,700 0 48,200 37,200 52000 - Contract City Attorney 1,074,290 1,414,248 1,300,000 803,444 1,300,000 1,400,000 52000 - Contract Security 739,524 724,583 722,920 305,691 708,770 732,970 52000 - Contract Swim Operations 305,085 361,872 323,238 201,769 335,000 355,000 52000 - Controllable Contract Services 2,886,108 2,822,637 3,868,847 1,876,541 3,651,549 3,419,845 52000 - Dues, Subscriptions and Certificates 173,873 167,693 203,964 160,485 203,474 213,268 52000 - Electronic Access 36,223 40,926 40,000 12,365 38,000 40,000 52000 - Employee Relations Committee 18,948 25,297 25,000 2,485 25,000 25,000 52000 - Equipment Maintenance and Repair 168,508 173,500 192,300 128,990 193,656 191,382 52000 - Equipment Rental 180 255 550 0 0 550
52000 - Extradition Expense 10,700 0 10,000 2,000 0 10,000 52000 - Facility and Property Maintenance 214,597 314,459 407,200 166,602 445,614 423,613 52000 - Fingerprint Expense 11,539 9,807 11,000 3,094 6,873 8,000 52000 - Fire Alarm Expense and Repair 1,093 119 1,847 0 0 1,847 52000 - Fitness For Duty 4,148 2,963 3,000 0 3,000 3,000 52000 - Janitorial Supplies 51,269 50,331 71,903 52,214 62,215 56,637 52000 - Tree Services 1,929,844 2,102,578 304,000 191,286 304,000 354,000 52000 - Library Books 58,206 52,243 47,500 12,172 50,000 50,000 52000 - Materials & Supplies 55,501 101,708 204,341 108,147 176,356 159,025 52000 - Meritorius Service Awards 9,463 8,664 2,500 287 2,500 2,500 52000 - Mileage Reimbursement 3,989 5,459 7,450 4,629 7,156 7,025 52000 - Non Capital - Playground Area and Equipment 9,034 92,166 40,465 0 40,465 55,000 52000 - Non Capital Furniture and Equipment 0 2,426 0 0 0 0 52000 - Office Supplies 136,491 145,234 183,960 93,700 179,174 180,631 52000 - Other Expense 109,121 97,677 51,547 32,398 41,008 47,569 52000 - Other General Expense 4,743 1,959 0 597 0 0
52000 - Other Rentals 130,801 122,196 134,740 59,204 125,072 75,362 52000 - Outside Legal Services 133,379 193,334 259,265 148,276 226,500 226,500 52000 - Performance and Artist Fee 25,570 16,554 5,600 1,668 4,500 4,500 52000 - PERS 0 0 0 1,484 0 0
52000 - Photographic Expense 2,994 0 0 0 0 0
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 - Physical or Mental Exams 24,416 21,125 31,000 14,945 31,000 31,000 52000 - Police Commission Support 28,502 47,954 152,235 9,765 70,000 70,000 52000 - Pomona Economic Opportunity Center 75,000 75,000 75,000 18,750 75,000 75,000 52000 - Postage 57,122 54,024 64,238 45,714 63,192 63,067 52000 - Printing and Copying 177,493 205,529 243,179 133,805 242,201 242,717 52000 - Prior Year Expenditure Correction 6,408 0 0 0 0 0 52000 - Prisoner Meals 25,714 28,421 27,520 17,867 21,610 27,520 52000 - Radio Repairs 7,591 3,453 12,112 1,364 3,000 12,112 52000 - Range Expense 117,666 100,489 117,000 36,037 117,000 117,000 52000 - Recreation Trip Transportation 0 22,965 0 0 0 0 52000 - Recruitment Testing 15,422 14,520 14,000 2,729 12,000 12,000 52000 - Safety Supplies 0 725 750 624 750 750
52000 - Safety Training and Equipment 5,152 9,883 13,200 7,612 13,200 13,700 52000 - Section 115 Trustee 3,688,250 500,000 0 0 0 0
52000 - Senior Citizen Nutrition Program 0 16,682 0 0 0 0 52000 - Serials 2,342 1,915 500 446 500 500
52000 - Small Equipment Special or Safety 182 0 8,400 0 8,400 8,400 52000 - Small Tools and Equipment 324,982 231,952 220,317 53,174 105,203 225,617 52000 - Special Programs 102,915 93,009 208,445 151,944 190,871 84,230 52000 - Supplies Officers 148,467 48,111 0 111 80 0
52000 - Swimming Pool Supplies 52,723 61,193 79,000 40,401 79,000 94,800 52000 - Temporary Agency Services 57,183 25,607 13,000 4,564 4,565 13,000 52000 - Towing Non-City Vehicle 828 1,826 3,000 901 3,000 3,000 52000 - Traffic Signal Control and Cabinets 0 14,798 14,735 0 14,735 15,000 52000 - Training and Professional Development 182,025 173,412 156,046 52,914 134,722 151,550 52000 - Training In-Service 159,864 72,357 165,000 51,950 165,000 165,000 52000 - Training Other 0 0 0 1,615 0 0
52000 - Training Police Officer Standard Training (POST) 97,758 127,696 110,000 65,411 110,000 110,000 52000 - Trees, Shrubs and Seeds 8,736 27,381 30,000 -1,920 30,000 30,000 52000 - Tuition Reimbursement 0 0 0 0 3,500 3,500
52000 - Uniform Related Expense 189,217 55,309 70,000 15,101 55,000 75,410 52000 - Uniforms 2,667 5,745 8,200 4,932 8,200 16,865
52000 - Vandalism Repair & Replacement 6,497 0 7,500 7,500 7,500 10,000 52000 - Vehicle Expense Outside Vendor 285,395 323,673 435,347 146,586 207,869 200,000 52000 - Weed Abatement 5,250 0 14,000 0 14,000 25,000
52000 - Purchased Services - Quake 0 0 100 98 98 0
52000 - Landscape Maintenance 0 0 2,052,180 1,291,661 2,052,180 2,113,745 52000:Controllable Expenses 16,476,867 12,968,754 14,439,665 7,311,627 13,354,780 13,468,261 53000 - Audit Services 24,459 23,629 33,013 26,192 29,603 30,217 53000 - Automation Lease 3,017 2,227 3,960 0 0 0
53000 - Conference & Miscellaneous Expense 169,429 142,192 59,313 16,730 59,313 186,755 53000 - Contract Fire 37,034,038 36,629,479 37,758,927 28,319,195 35,034,381 37,858,291 53000 - Coroners Fees 0 0 4,000 0 0 4,000
4 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 - Data Communications Lines 29,481 3,368 22,700 677 246 22,700 53000 - Dumping Fee 215,522 257,268 193,535 169,132 218,399 390,680 53000 - Election Expense 657 232 500 0 482 0
53000 - Fuel Expense 24,410 36,138 50,000 28,409 52,069 57,000 53000 - Hazardous Materials Compliance 2,288 10,873 6,500 1,204 7,300 30,800 53000 - Humane Society Contract 1,735,364 1,650,000 2,200,000 1,868,606 2,200,000 2,600,000 53000 - Insurance Premiums 20,205 0 0 0 0 0
53000 - IT Automation/Software-Maintenance 461,992 427,269 502,074 454,875 455,681 465,775 53000 - Lease Equipment Citywide 200,211 194,794 195,000 189,627 195,000 189,309 53000 - Medical Services 112,620 116,130 180,000 88,381 99,552 136,907 53000 - Off-Site Storage 4,973 5,718 7,500 3,552 7,500 7,500 53000 - Permit Refunds Prior Year 26,767 0 0 160 0 0
53000 - Property Tax Administration Fee SB2557 279,231 311,880 305,000 314,156 314,156 327,522 53000 - Publications, Print Ordinace or Resolution or Legals 5,330 4,843 8,900 2,690 6,479 7,805 53000 - Registrar Services 592,558 362,804 500,000 0 500,000 500,000 53000 - Regulatory Compliance 5,822 5,526 12,400 2,301 6,950 10,450 53000 - Required Contract Services 304,871 339,682 487,165 239,105 487,165 497,075 53000 - Taxes Pomona Business Improvement District PBID 9,499 9,686 9,885 9,880 9,885 14,123 53000 - Tri-City Mental Health 43,675 43,675 43,675 43,675 43,675 43,675 53000 - Tuition Reimbursement 38,934 48,976 59,459 33,098 48,274 25,000 53000 - Uncollectible Accounts 20,318 11,262 0 2,964 0 0 53000 - Uniform Service 23,502 20,174 21,400 15,858 21,405 22,749 53000 - Council Sponsorships 0 0 60,000 41,336 60,000 0 53000 - Building Permits and Regulatory Compliance 0 0 0 57 0 0 53000:Required Expenses 41,389,170 40,657,825 42,724,906 31,871,861 39,857,515 43,428,333 55000 - Claims Expense Liability 2,781,014 2,762,869 2,918,714 2,189,035 2,918,714 3,689,091 55000 - Debt Service Administration Allocation 473 455 0 0 0 0 55000 - Fleet Operation 2,200,194 2,654,290 2,359,765 1,769,823 2,359,765 2,704,335 55000 - Information Systems Allocation 2,062,001 2,793,622 2,640,385 1,987,237 2,637,596 3,415,485 55000 - Liability Administration Allocation 3,120,131 3,902,974 3,736,714 2,817,276 3,735,890 4,243,135 55000 - Pension Obligation Bond POB Allocation 12,739,488 12,544,266 12,188,024 9,203,074 12,232,834 12,553,285 55000 - Unemployment Administration Allocation 6,966 7,536 7,701 5,780 7,699 5,779 55000 - Workers Compensation Administration Allocation 971,246 937,493 921,408 694,535 921,204 1,088,250 55000:Allocated Costs 23,881,513 25,603,505 24,772,711 18,666,760 24,813,702 27,699,360 56000 - Administrative Service Charge Administration -192,929 -297,432 -376,341 -188,171 -376,341 -317,079 56000 - Administrative Service Charge City Clerk -63,799 -86,749 -109,763 -54,882 -109,763 -92,479 56000 - Administrative Service Charge Finance -520,662 -421,922 -533,857 -266,929 -533,857 -449,790 56000 - Administrative Service Charge General Services -107,833 -101,724 -128,710 -64,355 -128,710 -108,443 56000 - Administrative Service Charge Human Resources -303,341 -407,190 -515,217 -257,609 -515,217 -434,088 56000 - Administrative Service Charge Mayor & Council -131,959 -24,830 -31,418 -15,709 -31,418 -26,471 56000 - Administrative Service Charge Public Works -434,095 -467,723 -591,810 -295,905 -591,810 -498,618 56000 - Indirect Cost - Recovered 0 0 -185,000 -59,448 -130,000 -277,000 56000:Recovered Cost -1,754,618 -1,807,570 -2,472,116 -1,203,006 -2,417,116 -2,203,968 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 - Automation Acquisitions 5,000 364,052 0 0 0 0
60000 - Autos and Trucks 2,936,269 144,797 105,053 105,053 105,053 0 60000 - Building Improvements 27,211 0 0 0 0 0
60000 - Furniture and Fixtures 0 120,333 0 0 0 0
60000 - Other Equipment 0 246,851 347,964 0 169,000 0
60000:Capital 2,968,479 876,034 453,017 105,053 274,053 0 54000 - Air Cards 59,699 0 0 0 0 0
54000 - Cellular Phones 185,246 0 0 1,151 0 0
54000 - Desk Phone Expense 21,152 0 0 0 0 0
54000 - Gas and Electricity 1,053,985 1,218,718 1,237,069 842,843 1,194,991 1,278,834 54000 - Telephone Service Expense 94,192 0 0 0 0 0
54000 - Water 836,793 984,669 996,560 641,657 1,030,340 1,057,920 54000:Utilities 2,251,067 2,203,387 2,233,629 1,485,651 2,225,331 2,336,754 57000 - Principal Paid 79,032 -7,441 0 0 0 79,032
57000:Debt Service 79,032 -7,441 0 0 0 79,032
59000 - Transfer to Catastrophic Event Fund 300,000 300,000 0 0 0 0 59000 - Transfer to Children and Youth Fund 0 1,689,576 6,377,490 3,470,105 6,377,490 9,175,000 59000 - Transfer to Children and Youth Fund Administration 0 0 1,125,439 281,360 1,125,439 0 59000 - Transfer to CIP Project Fund 3,763,440 3,702,450 418,088 418,088 418,088 0 59000 - Transfer to Debt Service 1,441,757 1,450,764 1,735,149 722,126 1,735,149 1,734,450 59000 - Transfer to Equipment Replacement 1,294,125 200,000 0 0 0 0 59000 - Transfer to Other Funds 25,603 9 0 0 0 0
59000 - Transfer to Pension Obligation Bond 2,875,769 2,867,286 2,875,514 1,437,757 2,818,003 2,875,446 59000 - Transfer to Senior Citizen Nutrition 83,639 97,560 110,000 76,351 110,000 110,000 59000 - Transfer to State Gas Tax 131,750 131,750 131,750 65,875 131,750 131,750 59000 - Transfer to Water Capital Improvement Project 0 50,000 0 0 0 0 59000:Transfer Out 9,916,084 10,489,396 12,773,430 6,471,662 12,715,919 14,026,646 Total Operating Expenditures 163,153,824 165,516,729 169,784,418 125,771,423 165,029,904 181,904,077 Net All Departments -2,675,423 -1,513,869 -5,292,277 -26,053,226 -712,961 -11,373,943 6 City of Pomona 2026-27 Proposed Budget
Services Provided
~ CITY COUNCIL ~
The City Council, comprised of the elected representatives of Pomona's residents, serves as the legislative or policy-making body of the City. This body also functions as the governing board of the Housing Authority and the Successor Agency to the former Pomona Redevelopment Agency. The six Council Members are elected by district and serve four-year terms. The Mayor is elected at large for a four-year term and serves as the presiding officer of the City Council and the official elected head of City Government.

The City Council meets on the first and third Monday of each month for formal meetings. The Council oversees all programs and policies of the City and allocates limited resources to effectivelly meet the community's needs. The Council sets program priorities and determines the City's capacity to finance municipal activities by adopting the Annual Operating Budget and the five-year Capital Improvement Program. The City Council appoints the City Manager, City Attorney, City Clerk, and members of various commissions, boards, and other resident advisory groups. 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
51000 - Earnings and Benefits... 325,374 328,082 338,712 249,025 325,231 355,507 51000 - All Overtime Non-Sworn... 0 1,552 0 0 0 0
51000 - Sick Leave or Vacation Buyback... 0 4,674 5,000 4,861 4,861 5,000 51000:Staffing 325,374 334,308 343,712 253,887 330,092 360,507 52000 - Controllable Contract Services 17,600 0 20,000 0 20,000 20,000 52000 - Other Expense 2,000 1,181 2,000 182 2,000 2,000 52000 - Postage 0 5 10 0 10 10
52000 - Printing and Copying 2 0 0 0 0 0
52000 - Special Programs 0 0 120,000 120,000 120,000 0
52000:Controllable Expenses 19,602 1,187 142,010 120,182 142,010 22,010 53000 - Conference & Miscellaneous Expense 169,429 142,192 59,313 16,679 59,313 186,755 53000 - Council Sponsorships 0 0 60,000 41,136 60,000 0 53000:Required Expenses 169,429 142,192 119,313 57,815 119,313 186,755 55000 - Claims Expense Liability 16,021 18,541 0 0 0 0
55000 - Liability Administration Allocation 0 0 65,881 49,411 65,881 0 55000 - Pension Obligation Bond POB Allocation 36,381 32,228 29,559 22,169 29,559 28,269 55000 - Unemployment Administration Allocation 0 0 137 103 137 0 55000 - Workers Compensation Administration Allocation 0 0 16,409 12,307 16,409 0 55000:Allocated Costs 52,402 50,769 111,986 83,989 111,986 28,269 54000 - Cellular Phones 498 0 0 1,151 0 0
54000 - Desk Phone Expense 354 0 0 0 0 0
54000:Utilities 852 0 0 1,151 0 0
Total Operating Expenditures 567,659 528,456 717,021 517,024 703,401 597,541 Fund - FD101 General Fund
All Mayor & Council
Account
1 City of Pomona 2026-27 Proposed Budget
Services Provided
~ ADMINISTRATION ~
The City Manager serves as the Chief Administrative Officer of city government and is accountable to the City Council for the efficient and effective management of City functions. Additionally, the City Manager serves as the Executive Director for the Successor Agency to the former Pomona Redevelopment Agency and the Pomona Financing Authority. The City Administration staff develops policy and budgetary recommendations for City Council action and carries out Council directives. The Department coordinates City Council activities with other governmental agencies and external organizations.

The City Manager's budget includes the Office of Economic and Business Affairs and serves as the administrative home for the Office of Violence Prevention and Neighborhood Wellbeing and the Measure Y Department of Children and Youth, both of which maintain their own independent budgets. Although not budgeted within this program, the department also oversees specific contracts, such as animal control and the Los Angeles County Fire Contract Services. 4/29/2026 7:13 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
45000 - Miscellaneous Revenue 0 0 0 2,000 2,000 0
45000:Other Revenues 0 0 0 2,000 2,000 0
Total Revenue 0 0 0 2,000 2,000 0
51000 - Earnings and Benefits... 1,196,354 992,007 1,107,211 854,347 1,117,630 1,163,618 51000 - Hourly... 23,253 0 0 0 0 0
51000 - Retirement or Termination Payout 68,840 39,979 0 0 0 0 51000 - Sick Leave or Vacation Buyback... 44,733 24,977 33,800 38,222 33,945 51,000 51000:Staffing 1,333,181 1,056,963 1,141,011 892,569 1,151,575 1,214,618 52000 - Activity Program Supplies 5,754 0 2,000 1,216 0 1,700 52000 - Community Outreach 35,522 40,570 45,000 25,512 35,000 40,000 52000 - Computer Related Acquisitions 20,581 0 1,865 1,863 1,865 0 52000 - Controllable Contract Services 47,190 11,852 20,000 0 20,000 20,000 52000 - Dues, Subscriptions and Certificates 7,016 7,624 10,600 8,461 11,480 11,510 52000 - Equipment Maintenance and Repair 3,147 3,767 3,800 2,897 4,530 3,800 52000 - Materials & Supplies 544 215 300 22 300 300
52000 - Office Supplies 881 1,022 1,500 178 1,100 1,500 52000 - Other Expense 6,061 1,396 1,610 622 1,500 1,500 52000 - PERS 0 0 0 1,484 0 0
52000 - Postage 63 37 100 13 75 75
52000 - Printing and Copying 391 684 1,770 813 770 1,270 52000 - Small Tools and Equipment 105 92 25 35 25 25
52000 - Training and Professional Development 4,835 1,486 8,910 4,396 6,420 6,000 52000:Controllable Expenses 132,090 68,745 97,480 47,513 83,065 87,680 53000 - Conference & Miscellaneous Expense 0 0 0 91 0 0 53000 - IT Automation/Software-Maintenance 0 936 936 0 936 950 53000 - Tuition Reimbursement 0 3,500 3,500 0 3,500 3,500 53000:Required Expenses 0 4,436 4,436 91 4,436 4,450
55000 - Claims Expense Liability 66,589 54,360 38,899 29,174 38,899 97,496 55000 - Fleet Operation 8,302 3,160 1,122 842 1,122 1,282 55000 - Information Systems Allocation 38,112 54,092 59,471 44,603 58,994 66,591 55000 - Liability Administration Allocation 75,107 116,921 48,176 36,132 47,352 123,885 55000 - Pension Obligation Bond POB Allocation 91,576 130,239 99,111 74,333 96,566 109,588 55000 - Unemployment Administration Allocation 170 228 100 75 98 165 55000 - Workers Compensation Administration Allocation 23,629 26,387 11,998 8,998 11,794 32,013 55000:Allocated Costs 303,485 385,387 258,877 194,157 254,825 431,020 60000 - Autos and Trucks 11,395 0 0 0 0 0
60000:Capital 11,395 0 0 0 0 0
54000 - Cellular Phones 2,690 0 0 0 0 0
Fund - FD101 General Fund
City Administration
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
54000 - Desk Phone Expense 658 0 0 0 0 0
54000 - Telephone Service Expense 2,490 0 0 0 0 0
54000:Utilities 5,838 0 0 0 0 0
Total Operating Expenditures 1,785,987 1,515,531 1,501,804 1,134,330 1,493,901 1,737,768 2 Line Item
Details by
Division
3 4/30/2026 7:10 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
51000 - Earnings and Benefits... 1,087,236 889,471 903,975 690,963 900,024 943,876 51000 - Hourly... 23,253 0 0 0 0 0
51000 - Retirement or Termination Payout 68,840 0 0 0 0 0 51000 - Sick Leave or Vacation Buyback... 41,374 23,146 30,000 27,671 23,394 40,000 51000:Staffing 1,220,703 912,617 933,975 718,634 923,418 983,876 52000 - Community Outreach 35,522 40,570 45,000 25,512 35,000 40,000 52000 - Computer Related Acquisitions 20,581 0 1,865 1,863 1,865 0 52000 - Dues, Subscriptions and Certificates 4,288 1,624 4,000 2,461 4,000 4,000 52000 - Equipment Maintenance and Repair 3,147 3,571 3,500 2,597 3,500 3,500 52000 - Materials & Supplies 544 215 300 22 300 300
52000 - Office Supplies 881 1,022 1,500 178 1,100 1,500 52000 - Other Expense 5,168 1,103 1,500 622 1,500 1,500 52000 - Postage 63 37 100 13 75 75
52000 - Printing and Copying 362 379 1,000 235 500 500
52000 - Small Tools and Equipment 105 92 25 35 25 25
52000 - Training and Professional Development 4,392 1,486 8,410 4,396 6,420 6,000 52000:Controllable Expenses 75,052 50,099 67,200 37,935 54,285 57,400 53000 - Conference & Miscellaneous Expense 0 0 0 91 0 0 53000 - IT Automation/Software-Maintenance 0 936 936 0 936 950 53000 - Tuition Reimbursement 0 3,500 3,500 0 3,500 3,500 53000:Required Expenses 0 4,436 4,436 91 4,436 4,450
55000 - Claims Expense Liability 66,589 54,360 38,899 29,174 38,899 97,496 55000 - Fleet Operation 8,302 3,160 1,122 842 1,122 1,282 55000 - Information Systems Allocation 36,404 52,125 55,479 41,609 55,479 59,789 55000 - Liability Administration Allocation 71,714 112,862 41,587 31,190 41,587 112,221 55000 - Pension Obligation Bond POB Allocation 70,788 119,163 78,850 59,137 78,850 75,054 55000 - Unemployment Administration Allocation 162 220 86 64 86 149 55000 - Workers Compensation Administration Allocation 22,562 25,471 10,358 7,768 10,358 28,999 55000:Allocated Costs 276,521 367,361 226,381 169,785 226,381 374,990 60000 - Autos and Trucks 11,395 0 0 0 0 0
60000:Capital 11,395 0 0 0 0 0
54000 - Cellular Phones 2,690 0 0 0 0 0
54000 - Desk Phone Expense 658 0 0 0 0 0
54000 - Telephone Service Expense 2,490 0 0 0 0 0
54000:Utilities 5,838 0 0 0 0 0
Total Operating Expenditures 1,589,508 1,334,513 1,231,992 926,446 1,208,520 1,420,716 Fund - FD101 General Fund
CC1301 City Manager
Account
4 4/30/2026 7:11 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
45000 - Miscellaneous Revenue 0 0 0 2,000 2,000 0
45000:Other Revenues 0 0 0 2,000 2,000 0
Total Revenue 0 0 0 2,000 2,000 0
51000 - Earnings and Benefits... 90,667 83,782 203,009 164,660 217,606 219,742 51000 - Retirement or Termination Payout 0 39,979 0 0 0 0 51000 - Sick Leave or Vacation Buyback... 2,109 1,831 2,500 10,551 10,551 11,000 51000:Staffing 92,775 125,592 205,509 175,211 228,157 230,742 52000 - Activity Program Supplies 0 0 1,000 0 0 1,700
52000 - Controllable Contract Services 47,190 11,852 20,000 0 20,000 20,000 52000 - Dues, Subscriptions and Certificates 2,728 6,000 6,600 6,000 7,480 7,510 52000 - Equipment Maintenance and Repair 0 196 300 300 1,030 300 52000 - Other Expense 0 0 110 0 0 0
52000 - PERS 0 0 0 1,484 0 0
52000 - Printing and Copying 17 4 270 247 270 770
52000 - Training and Professional Development 443 0 500 0 0 0 52000:Controllable Expenses 50,379 18,053 28,780 8,032 28,780 30,280 55000 - Information Systems Allocation 1,380 1,548 3,515 2,636 3,515 6,802 55000 - Liability Administration Allocation 2,714 3,247 5,765 4,324 5,765 11,664 55000 - Pension Obligation Bond POB Allocation 18,491 9,166 17,716 13,287 17,716 34,534 55000 - Unemployment Administration Allocation 6 6 12 9 12 16 55000 - Workers Compensation Administration Allocation 854 733 1,436 1,077 1,436 3,014 55000:Allocated Costs 23,445 14,700 28,444 21,333 28,444 56,030 Total Operating Expenditures 166,599 158,345 262,733 204,575 285,381 317,052 Fund - FD101 General Fund
CC1303 Economic Development
Account
5 4/30/2026 7:09 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
51000 - Earnings and Benefits... 18,452 18,754 227 259 0 0 51000 - Sick Leave or Vacation Buyback... 1,251 0 1,300 0 0 0 51000:Staffing 19,703 18,754 1,527 259 0 0
52000 - Activity Program Supplies 5,754 0 1,000 1,216 0 0 52000 - Other Expense 892 293 0 0 0 0
52000 - Printing and Copying 13 301 500 330 0 0
52000:Controllable Expenses 6,659 594 1,500 1,546 0 0
55000 - Information Systems Allocation 328 419 477 358 0 0 55000 - Liability Administration Allocation 679 812 824 618 0 0 55000 - Pension Obligation Bond POB Allocation 2,297 1,910 2,545 1,909 0 0 55000 - Unemployment Administration Allocation 2 2 2 1 0 0 55000 - Workers Compensation Administration Allocation 213 183 204 153 0 0 55000:Allocated Costs 3,519 3,326 4,052 3,039 0 0
Total Operating Expenditures 29,880 22,673 7,079 4,844 0 0 Fund - FD101 General Fund
CC0150 Cultural Arts Commission
Account
6 This Page Intentionally Left Blank
City of Pomona 2026-27 Proposed Budget
Services Provided
~ City Clerk ~
The City Clerk’s Office provides Legislative Services, Records Management, and Election Services in compliance with State and municipal requirements. The City Clerk ensures that all documents certifying City Council actions are preserved and maintained as the official records of the City of Pomona, and are accessible to the public. The City Clerk also compiles the City Council Meeting Agenda, verifies that legal notices have been posted or published, and maintains indexes of Minutes, Ordinances, and Resolutions adopted by the legislative body.

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

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

The Election Services Program administers the City’s municipal elections and related activities for candidates and voters to ensure a fair and impartial election.

Pomona elections are held every two years, in even�numbered year 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
45000 - Miscellaneous Revenue 9,353 1,217 8,300 4,732 100 0 45000:Other Revenues 9,353 1,217 8,300 4,732 100 0
Total Revenue 9,353 1,217 8,300 4,732 100 0
51000 - Earnings and Benefits... 580,647 644,669 661,390 510,031 662,582 909,862 51000 - All Overtime Non-Sworn... 7,427 7,556 8,000 3,388 3,600 8,000 51000 - Retirement or Termination Payout 0 227 0 0 0 0
51000 - Sick Leave or Vacation Buyback... 12,007 15,424 15,386 14,631 14,631 15,061 51000 - Proposed Reduction 0 0 0 0 0 -213,860
51000:Staffing 600,081 667,875 684,776 528,050 680,813 719,063 52000 - Advertising 0 0 0 300 0 0
52000 - City Code Update and Printing 9,121 6,002 10,000 6,031 7,250 10,000 52000 - Controllable Contract Services 59,557 48,929 59,000 19,310 19,310 20,850 52000 - Dues, Subscriptions and Certificates 1,475 1,780 1,725 1,495 1,655 1,655 52000 - Equipment Maintenance and Repair 2,075 3,570 4,000 2,497 3,200 3,200 52000 - Meritorius Service Awards 0 3,680 0 0 0 0
52000 - Mileage Reimbursement 602 60 500 0 263 500
52000 - Office Supplies 3,757 4,720 5,000 2,117 5,000 5,000 52000 - Other Expense 243 43 250 173 200 250
52000 - Postage 190 173 200 86 180 200
52000 - Printing and Copying 89 73 300 85 90 300
52000 - Small Tools and Equipment 7,058 5,052 0 0 0 0
52000 - Training and Professional Development 8,237 5,484 9,000 2,900 5,167 9,000 52000:Controllable Expenses 92,404 79,566 89,975 34,995 42,315 50,955 53000 - Election Expense 657 232 500 0 482 0
53000 - Publications, Print Ordinace or Resolution or Legals 3,857 2,866 4,000 1,658 4,000 4,000 53000 - Registrar Services 592,558 362,804 500,000 0 500,000 500,000 53000 - Tuition Reimbursement 3,500 0 0 0 0 0
53000:Required Expenses 600,571 365,902 504,500 1,658 504,482 504,000 55000 - Claims Expense Liability 0 0 547 410 547 2,504
55000 - Information Systems Allocation 23,697 26,258 20,237 15,178 20,237 30,479 55000 - Liability Administration Allocation 31,888 48,715 49,411 37,058 49,411 49,987 55000 - Pension Obligation Bond POB Allocation 72,437 73,781 74,895 56,171 74,895 72,354 55000 - Unemployment Administration Allocation 72 95 103 77 103 67 55000 - Workers Compensation Administration Allocation 10,033 10,994 12,305 9,229 12,305 12,917 55000:Allocated Costs 138,127 159,843 157,498 118,123 157,498 168,308 54000 - Cellular Phones 493 0 0 0 0 0
54000 - Desk Phone Expense 455 0 0 0 0 0
54000:Utilities 948 0 0 0 0 0
Fund - FD101 General Fund
All City Clerk
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 1,432,132 1,273,186 1,436,749 682,826 1,385,108 1,442,326 2 Line Item
Details by
Division
3 4/30/2026 7:12 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
45000 - Miscellaneous Revenue 8 31 300 32 100 0
45000:Other Revenues 8 31 300 32 100 0
Total Revenue 8 31 300 32 100 0
51000 - Earnings and Benefits... 580,647 644,669 661,390 510,905 662,582 909,862 51000 - All Overtime Non-Sworn... 7,427 7,556 8,000 3,388 3,600 8,000 51000 - Retirement or Termination Payout 0 227 0 0 0 0
51000 - Sick Leave or Vacation Buyback... 12,007 15,424 15,386 14,631 14,631 15,061 51000 - Proposed Reduction 0 0 0 0 0 -213,860
51000:Staffing 600,081 667,875 684,776 528,924 680,813 719,063 52000 - City Code Update and Printing 9,121 6,002 10,000 6,031 7,250 10,000 52000 - Controllable Contract Services 58,947 48,929 58,300 18,700 18,700 20,150 52000 - Dues, Subscriptions and Certificates 1,475 1,780 1,725 1,495 1,655 1,655 52000 - Equipment Maintenance and Repair 2,075 3,570 4,000 2,497 3,200 3,200 52000 - Meritorius Service Awards 0 3,680 0 0 0 0
52000 - Mileage Reimbursement 602 60 500 0 263 500
52000 - Office Supplies 3,757 4,720 5,000 2,117 5,000 5,000 52000 - Other Expense 243 43 250 173 200 250
52000 - Postage 190 173 200 86 180 200
52000 - Printing and Copying 80 71 250 85 80 250
52000 - Small Tools and Equipment 7,058 5,052 0 0 0 0
52000 - Training and Professional Development 8,237 5,484 9,000 2,900 5,167 9,000 52000:Controllable Expenses 91,786 79,564 89,225 34,084 41,695 50,205 53000 - Tuition Reimbursement 3,500 0 0 0 0 0
53000:Required Expenses 3,500 0 0 0 0 0
55000 - Claims Expense Liability 0 0 547 410 547 2,504
55000 - Information Systems Allocation 23,697 26,258 20,237 15,178 20,237 30,479 55000 - Liability Administration Allocation 31,888 48,715 49,411 37,058 49,411 49,987 55000 - Pension Obligation Bond POB Allocation 72,437 73,781 74,895 56,171 74,895 72,354 55000 - Unemployment Administration Allocation 72 95 103 77 103 67 55000 - Workers Compensation Administration Allocation 10,033 10,994 12,305 9,229 12,305 12,917 55000:Allocated Costs 138,127 159,843 157,498 118,123 157,498 168,308 54000 - Cellular Phones 493 0 0 0 0 0
54000 - Desk Phone Expense 455 0 0 0 0 0
54000:Utilities 948 0 0 0 0 0
Total Operating Expenditures 834,442 907,283 931,499 681,131 880,006 937,576 Fund - FD101 General Fund
CC0301 City Clerk
Account
4 4/30/2026 7:12 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
45000 - Miscellaneous Revenue 9,345 1,186 8,000 4,700 0 0 45000:Other Revenues 9,345 1,186 8,000 4,700 0 0
Total Revenue 9,345 1,186 8,000 4,700 0 0
52000 - Advertising 0 0 0 300 0 0
52000 - Printing and Copying 9 2 50 0 10 50
52000:Controllable Expenses 9 2 50 300 10 50
53000 - Election Expense 657 232 500 0 482 0
53000 - Publications, Print Ordinace or Resolution or Legals 3,857 2,866 4,000 1,658 4,000 4,000 53000 - Registrar Services 592,558 362,804 500,000 0 500,000 500,000 53000:Required Expenses 597,071 365,902 504,500 1,658 504,482 504,000 Total Operating Expenditures 597,080 365,903 504,550 1,959 504,492 504,050 Fund - FD101 General Fund
CC0302 Election Activities
Account
5 4/30/2026 7:13 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
52000 - Controllable Contract Services 610 0 700 610 610 700 52000:Controllable Expenses 610 0 700 610 610 700
Total Operating Expenditures 610 0 700 610 610 700
Fund - FD101 General Fund
CC0304 Redistricting Program
Account
6 This Page Intentionally Left Blank
City of Pomona 2026-27 Proposed Budget
Services Provided
~ HUMAN RESOURCES / RISK MANAGEMENT ~
The Human Resources Department includes both Personnel Services and Risk Management Divisions. Personnel Services (commonly referred to as Human Resources) recruits, develops and retains talented employees and volunteers to carry out the vision and mission of the City Council. Risk Management preserves and protects the assets of the City, analyzes and obtains insurance coverages, administers the safety, workers’ compensation and liability claims programs, and oversees emergency preparedness citywide. Human Resources supports and partners with other City departments to achieve the overall vision of the City and improve the quality of life for our diverse community.

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

Fund 668 – Program 1351–Workers Compensation
The City is responsible for providing workers’ compensation benefits for all of its employees consistent with State laws and regulations. The program is currently administered by a third party claims administrator. The City uses a combination of self-insurance and excess coverage through a joint powers agreement to fund the workers’ compensation program. Risk Management contains workers’ compensation costs through an active safety training and compliance program, a developing return-to-work modified duty program, and subrogation programs.

Fund 668 – Program 1352–Liability
The Risk Management Liability Program manages and oversees tort liability claims filed against the City and related litigation, with the assistance of a third party administrator. Through this fund, the City obtains excess liability coverage to protect the City in the event of a catastrophic liability loss, as well as other various lines of coverage to protect the City’s assets. The Liability program also includes damaged property recovery, loss prevention, and emergency preparedness programs.

Fund 668 – Program 1353–Unemployment
The City is required to pay unemployment insurance claims in accordance with State laws and regulations. Human Resources is responsible for responding to unemployment insurance claims submitted to the State Employment Development Department (EDD), and administering the unemployment insurance program.
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
45000 - All Other Revenues 0 0 0 8 0 0
45000 - Miscellaneous Revenue 109 85 0 16 16 0
45000:Other Revenues 109 85 0 24 16 0
Total Revenue 109 85 0 24 16 0
51000 - Earnings and Benefits... 1,009,118 1,116,983 1,158,159 652,929 850,000 1,180,956 51000 - Hourly... 57,415 59,790 67,674 59,125 70,000 70,000 51000 - Holiday Non-Sworn 0 91 0 13 0 0
51000 - All Overtime Non-Sworn... 1,667 1,128 3,000 651 3,000 2,000 51000 - Retirement or Termination Payout 25,500 11,988 0 20,243 19,638 0 51000 - Sick Leave or Vacation Buyback... 7,548 17,376 17,427 16,958 17,000 15,234 51000:Staffing 1,101,249 1,207,357 1,246,260 749,919 959,638 1,268,190 52000 - Advertising 0 0 -2,000 0 0 0
52000 - Advertising Personnel 725 2,159 2,000 299 600 2,000 52000 - Computer Related Acquisitions 6,279 210 0 0 0 0 52000 - Controllable Contract Services 248,054 285,778 210,000 86,624 210,000 200,000 52000 - Dues, Subscriptions and Certificates 9,335 1,453 8,500 7,680 8,500 8,500 52000 - Employee Relations Committee 18,948 25,297 25,000 2,485 25,000 25,000 52000 - Equipment Maintenance and Repair 417 2,016 1,500 1,102 1,500 1,500 52000 - Fingerprint Expense 5,841 4,743 5,000 1,557 3,500 2,000 52000 - Fitness For Duty 4,148 2,963 3,000 0 3,000 3,000 52000 - Meritorius Service Awards 9,463 4,984 2,500 287 2,500 2,500 52000 - Mileage Reimbursement 501 349 800 104 450 450
52000 - Office Supplies 6,236 5,876 7,000 2,597 6,700 7,000 52000 - Other General Expense 0 0 0 9 0 0
52000 - Outside Legal Services 99,924 140,000 140,000 59,677 140,000 140,000 52000 - Physical or Mental Exams 18,526 21,125 20,000 14,945 20,000 20,000 52000 - Postage 869 1,011 1,000 1,256 1,300 1,000
52000 - Printing and Copying 92 266 1,000 86 1,000 1,000 52000 - Recruitment Testing 14,059 14,475 12,000 2,639 10,000 10,000 52000 - Small Tools and Equipment 15,000 3,948 2,000 255 2,000 2,000 52000 - Special Programs 1,000 2,477 6,000 0 6,000 6,000 52000 - Training and Professional Development 14,636 13,918 12,000 6,668 12,000 12,000 52000 - Training In-Service 9,670 826 10,000 0 10,000 10,000 52000:Controllable Expenses 483,723 533,874 467,300 188,269 464,050 453,950 53000 - Insurance Premiums 20,205 0 0 0 0 0
53000 - Required Contract Services 0 0 0 8 0 0
53000 - Tuition Reimbursement 0 3,922 7,000 3,500 3,500 0 53000:Required Expenses 20,205 3,922 7,000 3,508 3,500 0 Fund - FD101 General Fund
All Human Resources
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 - Claims Expense Liability 1,783 2,871 2,776 2,082 2,776 950 55000 - Information Systems Allocation 69,491 92,481 97,199 72,899 97,199 103,969 55000 - Liability Administration Allocation 74,555 90,580 61,835 46,376 61,835 83,312 55000 - Pension Obligation Bond POB Allocation 95,147 106,123 101,057 75,793 101,057 103,457 55000 - Unemployment Administration Allocation 168 177 128 96 128 111 55000 - Workers Compensation Administration Allocation 23,457 20,442 15,400 11,550 15,400 21,528 55000:Allocated Costs 264,601 312,674 278,395 208,796 278,395 313,327 54000 - Desk Phone Expense 708 0 0 0 0 0
54000:Utilities 708 0 0 0 0 0
Total Operating Expenditures 1,870,486 2,057,826 1,998,955 1,150,493 1,705,583 2,035,467 2 This Page Intentionally Left Blank
City of Pomona 2026-27 Proposed Budget
Services Provided
~ FINANCE ~
The Finance Department develops and maintains effective financial planning and reporting, internal controls, and central support systems in order to assist operating departments in achieving their program objectives. The department is responsible for the following key areas – Administration/Budgeting, Accounting, Accounts Payable/Receivable, Debt Administration, Payroll, Purchasing, Printing/Mail Services, Successor Agency Reporting, and Treasury and Revenue Management. The City has been awarded the Government Finance Officers Association Achievement of Excellence in Financial Reporting for the past 28 years and has submitted its latest annual report for consideration and possible award.

Division Details
Cost Center 1101 – Finance Administration / Budgeting
The Finance Administration program consists of the Finance Director, Deputy Finance Director and Budget Officer. The division provides direction and support to all Finance Department functions, establishes and administers financial policies, bond development, coordinates and develops the City’s annual budget under the direction of the City Manager, and works in collaboration with the Public Works Department for the development of the Capital Improvement Program. Effective August 2014, the Finance Director was also the appointed City Treasurer.

Cost Center 1110 – Accounting
The Accounting Division monitors, records, and reports on all financial transactions, as well as provides professional and courteous customerservice while facilitating timely and accurate payment of the City’s financial obligations. The division is also responsible for debt management, grant management, the accounting for over 100 separate funds, and producing approximately 16,000 accounts payable payments annually.

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

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

City of Pomona 2026-27 Proposed Budget
The Revenue Management division is responsible for collecting and receipting funds owed to the City, and managing the City’s utility billing processfor 30,000 accounts and the businesslicense program for over 11,000 businesses. In detail, the division performs cashiering services for citywide payments; tracks and processes Utility User Tax, Transient Occupancy Tax, other revenue payments, and monitors all returned payments.

Cost Center 1160 – Revenue Management
4/29/2026 7:09 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
40400 - Business Licenses 5,454,332 5,334,079 5,800,000 3,634,786 5,800,000 5,900,000 40400 - Cannabis Business Tax(Mesr PC) 3,404,911 3,446,489 3,550,000 2,485,804 3,550,000 3,550,000 40400:Other Taxes 8,859,243 8,780,568 9,350,000 6,118,614 9,350,000 9,450,000 41000 - Business Lic Penalties 357,932 499,551 375,000 384,785 385,000 400,000 41000:Fines 357,932 499,551 375,000 384,785 385,000 400,000 44000 - Administrative Program Fee 0 0 25,000 0 25,000 25,000 44000 - Food Vendor Permits 388 510 300 384 350 300
44000 - VFH Driver Permit 1,403 551 1,000 455 1,000 600 44000 - VFH Operator Permit 1,758 1,221 500 884 700 500 44000 - Cannabis Late Fee 0 13,099 0 0 0 0
44000:Licenses, permits and fees 3,548 15,380 26,800 1,723 27,050 26,400 46000 - Business License Admin Fee 28,527 25,474 26,000 22,443 26,000 26,000 46000 - BusLic SB1186/AB1379 Adm Fee 1,101 1,922 1,800 753 1,800 1,800 46000 - Reimbursement fr Other Agency 0 76,546 100,000 108,454 108,000 0 46000:Charges for Service 29,628 103,942 127,800 131,650 135,800 27,800 45000 - All Other Revenues 0 0 0 282 114 0
45000 - Miscellaneous Revenue 23,316 21,269 16,000 19,694 19,250 15,600 45000 - Over & Short -154 -2,234 0 -567 -200 0
45000:Other Revenues 23,162 19,035 16,000 19,174 19,164 15,600 49000 - Transfer From Other Funds 590 0 0 0 0 0
49000 - Trnsf frm American Rescue Plan 43,399 0 0 0 0 0 49000:Transfers In 43,989 0 0 0 0 0
Total Revenue 9,317,503 9,418,477 9,895,600 6,655,945 9,917,014 9,919,800 51000 - Earnings and Benefits... 1,773,742 1,912,523 2,065,157 1,454,193 1,778,255 2,171,533 51000 - Hourly... 90,665 63,164 80,676 52,512 77,650 116,300 51000 - Holiday Non-Sworn 636 0 800 0 0 0
51000 - All Overtime Non-Sworn... 2,826 2,304 4,250 1,319 4,851 3,000 51000 - Retirement or Termination Payout 38,891 149 4,810 43,448 43,448 0 51000 - Sick Leave or Vacation Buyback... 21,052 23,978 29,375 30,891 30,894 23,217 51000:Staffing 1,927,812 2,002,119 2,185,068 1,582,363 1,935,098 2,314,050 52000 - Auction Expenses 0 0 50 0 0 0
52000 - Computer Related Acquisitions 10,014 0 0 0 0 0
52000 - Controllable Contract Services 132,916 106,064 115,849 28,292 110,000 86,200 52000 - Dues, Subscriptions and Certificates 6,590 5,822 6,540 3,420 6,540 6,855 52000 - Equipment Maintenance and Repair 1,601 794 2,100 667 2,100 2,100 52000 - Mileage Reimbursement 251 121 700 783 1,093 700 52000 - Office Supplies 11,062 14,555 15,970 4,396 12,920 12,750 52000 - Other Expense 3,194 2,042 1,868 1,368 1,868 500 Fund - FD101 General Fund
All Finance
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 - Postage 10,167 11,453 11,620 8,933 11,084 11,284 52000 - Printing and Copying 10,910 13,615 13,700 6,882 13,460 13,500 52000 - Small Tools and Equipment 9,991 7,391 4,800 42 4,300 4,300 52000 - Temporary Agency Services 0 15,518 0 0 0 0
52000 - Training and Professional Development 29,668 29,593 34,116 16,148 31,390 33,410 52000:Controllable Expenses 226,365 206,967 207,313 70,929 194,755 171,599 53000 - Audit Services 24,459 23,629 33,013 26,192 29,603 30,217 53000 - Off-Site Storage 573 618 1,000 430 1,000 1,000
53000 - Property Tax Administration Fee SB2557 0 0 305,000 314,156 314,156 327,522 53000 - Publications, Print Ordinace or Resolution or Legals 784 832 1,500 537 1,300 905 53000 - Regulatory Compliance 0 0 0 138 0 0
53000 - Required Contract Services 0 0 95,000 41,804 95,000 100,000 53000 - Tuition Reimbursement 3,399 3,500 6,050 223 500 1,500 53000:Required Expenses 29,214 28,578 441,563 383,480 441,559 461,144 55000 - Information Systems Allocation 57,648 68,357 68,719 51,539 68,719 96,510 55000 - Liability Administration Allocation 119,411 129,049 132,376 99,282 132,376 150,878 55000 - Pension Obligation Bond POB Allocation 204,707 187,051 182,532 140,540 182,532 177,218 55000 - Unemployment Administration Allocation 269 252 275 206 275 200 55000 - Workers Compensation Administration Allocation 37,568 29,124 32,969 24,727 32,969 38,986 55000:Allocated Costs 419,603 413,833 416,871 316,293 416,871 463,792 56000 - Indirect Cost - Recovered 0 0 -185,000 -59,448 -130,000 -277,000 56000:Recovered Cost 0 0 -185,000 -59,448 -130,000 -277,000 60000 - Autos and Trucks 11,395 0 0 0 0 0
60000 - Furniture and Fixtures 0 17,000 0 0 0 0
60000:Capital 11,395 17,000 0 0 0 0
54000 - Cellular Phones 1,600 0 0 0 0 0
54000 - Desk Phone Expense 1,417 0 0 0 0 0
54000 - Telephone Service Expense 542 0 0 0 0 0
54000:Utilities 3,559 0 0 0 0 0
Total Operating Expenditures 2,617,948 2,668,497 3,065,815 2,293,617 2,858,464 3,133,585 2 Line Item
Details by
Division
3 4/30/2026 7:13 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
44000 - Administrative Program Fee 0 0 25,000 0 25,000 25,000 44000:Licenses, permits and fees 0 0 25,000 0 25,000 25,000 46000 - Reimbursement fr Other Agency 0 76,546 100,000 108,454 108,000 0 46000:Charges for Service 0 76,546 100,000 108,454 108,000 0 45000 - Miscellaneous Revenue 800 644 800 437 600 600
45000:Other Revenues 800 644 800 437 600 600
49000 - Trnsf frm American Rescue Plan 43,399 0 0 0 0 0 49000:Transfers In 43,399 0 0 0 0 0
Total Revenue 44,199 77,190 125,800 108,891 133,600 25,600 51000 - Earnings and Benefits... 435,685 452,708 403,049 305,131 360,550 417,085 51000 - Hourly... 9,778 10,300 11,004 11,464 11,650 15,000 51000 - Retirement or Termination Payout 0 0 0 19,961 19,961 0 51000 - Sick Leave or Vacation Buyback... 9,041 16,516 17,500 17,541 17,542 15,000 51000:Staffing 454,505 479,524 431,553 354,097 409,703 447,085 52000 - Computer Related Acquisitions 8,174 0 0 0 0 0
52000 - Controllable Contract Services 43,122 13,558 22,000 0 22,000 22,000 52000 - Dues, Subscriptions and Certificates 930 1,086 1,205 1,155 1,205 1,250 52000 - Mileage Reimbursement 0 0 0 43 0 0
52000 - Office Supplies 0 1,995 2,250 321 500 500
52000 - Other Expense 697 1,339 500 0 500 500
52000 - Printing and Copying 9,976 11,642 10,500 6,315 10,500 10,500 52000 - Small Tools and Equipment 0 1,880 0 0 0 0
52000 - Training and Professional Development 7,330 9,117 10,821 1,759 10,800 10,820 52000:Controllable Expenses 70,228 40,616 47,276 9,594 45,505 45,570 53000 - Publications, Print Ordinace or Resolution or Legals 249 266 500 0 300 305 53000 - Tuition Reimbursement 3,255 3,500 0 0 0 0
53000:Required Expenses 3,504 3,766 500 0 300 305
55000 - Information Systems Allocation 6,912 10,334 9,029 6,772 9,029 27,102 55000 - Liability Administration Allocation 14,316 17,414 15,596 11,697 15,596 42,739 55000 - Pension Obligation Bond POB Allocation 50,687 46,743 35,157 30,008 35,157 37,703 55000 - Unemployment Administration Allocation 32 34 32 24 32 57 55000 - Workers Compensation Administration Allocation 4,504 3,930 3,883 2,912 3,883 11,043 55000:Allocated Costs 76,451 78,455 63,697 51,413 63,697 118,644 56000 - Indirect Cost - Recovered 0 0 -185,000 -59,448 -130,000 -277,000 56000:Recovered Cost 0 0 -185,000 -59,448 -130,000 -277,000 54000 - Cellular Phones 1,096 0 0 0 0 0
54000 - Desk Phone Expense 51 0 0 0 0 0
54000:Utilities 1,147 0 0 0 0 0
Fund - FD101 General Fund
CC1101 Finance Administration
Account
4 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 605,833 602,360 358,026 355,656 389,205 334,604 5 4/30/2026 7:14 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
51000 - Earnings and Benefits... 373,898 396,130 452,989 357,750 448,750 487,858 51000 - All Overtime Non-Sworn... 748 700 0 659 1,220 0 51000 - Retirement or Termination Payout 33,294 0 0 0 0 0 51000 - Sick Leave or Vacation Buyback... 6,612 1,595 1,750 4,121 4,122 4,125 51000:Staffing 414,552 398,425 454,739 362,530 454,092 491,983 52000 - Computer Related Acquisitions 420 0 0 0 0 0
52000 - Controllable Contract Services 67,816 34,585 50,000 23,827 45,000 45,200 52000 - Dues, Subscriptions and Certificates 1,740 1,354 1,675 1,330 1,675 1,690 52000 - Equipment Maintenance and Repair 839 125 1,000 300 1,000 1,000 52000 - Mileage Reimbursement 72 0 400 578 731 400
52000 - Office Supplies 5,668 7,351 7,720 1,947 7,720 7,750 52000 - Postage 6,452 7,617 7,900 5,092 7,100 7,100
52000 - Printing and Copying 470 633 1,100 214 860 900
52000 - Small Tools and Equipment 0 1,500 0 0 0 0
52000 - Temporary Agency Services 0 15,518 0 0 0 0
52000 - Training and Professional Development 9,633 11,892 10,850 8,999 10,850 10,850 52000:Controllable Expenses 93,111 80,575 80,645 42,287 74,936 74,890 53000 - Audit Services 24,459 23,629 33,013 26,192 29,603 30,217 53000 - Tuition Reimbursement 144 0 3,500 223 500 0
53000:Required Expenses 24,603 23,629 36,513 26,415 30,103 30,217 55000 - Information Systems Allocation 17,852 13,168 14,955 11,216 14,955 18,597 55000 - Liability Administration Allocation 36,976 25,981 28,822 21,616 28,822 29,159 55000 - Pension Obligation Bond POB Allocation 41,382 36,549 39,536 29,652 39,536 38,792 55000 - Unemployment Administration Allocation 84 51 60 45 60 38 55000 - Workers Compensation Administration Allocation 11,633 5,864 7,178 5,383 7,178 7,535 55000:Allocated Costs 107,927 81,613 90,551 67,913 90,551 94,121 54000 - Desk Phone Expense 304 0 0 0 0 0
54000:Utilities 304 0 0 0 0 0
Total Operating Expenditures 640,496 584,242 662,448 499,145 649,682 691,211 Fund - FD101 General Fund
CC1110 Accounting
Account
6 4/30/2026 7:14 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
51000 - Earnings and Benefits... 316,985 321,474 399,527 304,657 380,055 428,296 51000 - Hourly... 24,685 2,266 79 0 0 0
51000 - Holiday Non-Sworn 636 0 800 0 0 0
51000 - All Overtime Non-Sworn... 2,064 1,537 3,150 343 3,000 3,000 51000 - Retirement or Termination Payout 5,408 0 0 0 0 0 51000 - Sick Leave or Vacation Buyback... 1,401 1,588 2,000 1,807 1,808 0 51000:Staffing 351,179 326,866 405,556 306,807 384,863 431,296 52000 - Computer Related Acquisitions 191 0 0 0 0 0
52000 - Dues, Subscriptions and Certificates 2,063 1,122 1,585 860 1,585 1,585 52000 - Mileage Reimbursement 117 89 100 0 0 100
52000 - Office Supplies 2,637 2,023 2,500 894 1,200 1,000 52000 - Other Expense 2,497 703 1,368 1,368 1,368 0
52000 - Postage 1,035 1,051 1,200 1,188 1,200 1,200
52000 - Printing and Copying 27 440 300 274 300 300
52000 - Small Tools and Equipment 117 0 500 0 0 300
52000 - Training and Professional Development 2,853 3,218 3,705 858 1,000 3,000 52000:Controllable Expenses 11,535 8,645 11,258 5,441 6,653 7,485 55000 - Information Systems Allocation 6,671 13,653 12,166 9,124 12,166 15,635 55000 - Liability Administration Allocation 13,820 27,145 24,879 18,659 24,879 24,994 55000 - Pension Obligation Bond POB Allocation 25,106 36,620 34,974 26,231 34,974 34,056 55000 - Unemployment Administration Allocation 31 53 52 39 52 33 55000 - Workers Compensation Administration Allocation 4,348 6,126 6,197 4,648 6,197 6,458 55000:Allocated Costs 49,976 83,597 78,268 58,701 78,268 81,176 54000 - Desk Phone Expense 202 0 0 0 0 0
54000:Utilities 202 0 0 0 0 0
Total Operating Expenditures 412,893 419,108 495,082 370,948 469,784 519,957 Fund - FD101 General Fund
CC1120 Payroll
Account
7 4/30/2026 7:15 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 163 347 200 0 0 0
45000:Other Revenues 163 347 200 0 0 0
Total Revenue 163 347 200 0 0 0
51000 - Earnings and Benefits... 291,064 322,535 335,979 152,499 175,000 342,487 51000 - Hourly... 70 0 16,000 9,900 16,000 27,300
51000 - All Overtime Non-Sworn... 0 0 1,000 285 500 0
51000 - Retirement or Termination Payout 0 149 0 18,677 18,677 0 51000 - Sick Leave or Vacation Buyback... 0 0 3,525 3,525 3,525 0 51000:Staffing 291,133 322,684 356,504 184,886 213,702 369,787 52000 - Auction Expenses 0 0 50 0 0 0
52000 - Controllable Contract Services 21,978 18,478 18,849 0 18,000 19,000 52000 - Dues, Subscriptions and Certificates 1,690 2,125 1,800 0 1,800 1,980 52000 - Equipment Maintenance and Repair 359 53 400 129 400 400 52000 - Mileage Reimbursement 0 0 0 162 162 0
52000 - Office Supplies 254 584 500 173 500 500
52000 - Postage 1 1 20 284 284 284
52000 - Printing and Copying 29 82 300 3 300 300
52000 - Small Tools and Equipment 8,124 0 0 0 0 0
52000 - Training and Professional Development 5,077 3,325 5,140 3,254 5,140 5,140 52000:Controllable Expenses 37,513 24,649 27,059 4,006 26,586 27,604 55000 - Information Systems Allocation 11,614 11,128 11,000 8,250 11,000 13,551 55000 - Liability Administration Allocation 24,058 19,080 19,352 14,514 19,352 19,578 55000 - Pension Obligation Bond POB Allocation 43,325 30,986 31,118 23,339 31,118 27,241 55000 - Unemployment Administration Allocation 54 37 40 30 40 26 55000 - Workers Compensation Administration Allocation 7,569 4,306 4,820 3,615 4,820 5,059 55000:Allocated Costs 86,620 65,537 66,330 49,747 66,330 65,455 60000 - Autos and Trucks 11,395 0 0 0 0 0
60000 - Furniture and Fixtures 0 17,000 0 0 0 0
60000:Capital 11,395 17,000 0 0 0 0
54000 - Cellular Phones 504 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 1,350 0 0 0 0 0
Total Operating Expenditures 428,011 429,870 449,893 238,639 306,618 462,846 Fund - FD101 General Fund
CC1150 Purchasing Services
Account
8 4/30/2026 7:14 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
40400 - Business Licenses 5,454,332 5,334,079 5,800,000 3,652,033 5,800,000 5,900,000 40400 - Cannabis Business Tax(Mesr PC) 3,404,911 3,446,489 3,550,000 2,485,804 3,550,000 3,550,000 40400:Other Taxes 8,859,243 8,780,568 9,350,000 6,135,860 9,350,000 9,450,000 41000 - Business Lic Penalties 357,932 499,551 375,000 390,614 385,000 400,000 41000:Fines 357,932 499,551 375,000 390,614 385,000 400,000 44000 - Food Vendor Permits 388 510 300 384 350 300
44000 - VFH Driver Permit 1,403 551 1,000 455 1,000 600 44000 - VFH Operator Permit 1,758 1,221 500 884 700 500 44000 - Cannabis Late Fee 0 13,099 0 0 0 0
44000:Licenses, permits and fees 3,548 15,380 1,800 1,723 2,050 1,400 46000 - Business License Admin Fee 28,527 25,474 26,000 22,507 26,000 26,000 46000 - BusLic SB1186/AB1379 Adm Fee 1,101 1,922 1,800 753 1,800 1,800 46000:Charges for Service 29,628 27,396 27,800 23,259 27,800 27,800 45000 - All Other Revenues 0 0 0 282 114 0
45000 - Miscellaneous Revenue 22,353 20,279 15,000 19,281 18,650 15,000 45000 - Over & Short -154 -2,234 0 -567 -200 0
45000:Other Revenues 22,200 18,045 15,000 18,761 18,564 15,000 49000 - Transfer From Other Funds 590 0 0 0 0 0
49000:Transfers In 590 0 0 0 0 0
Total Revenue 9,273,142 9,340,940 9,769,600 6,570,218 9,783,414 9,894,200 51000 - Earnings and Benefits... 356,111 419,676 473,613 336,262 413,900 495,807 51000 - Hourly... 56,131 50,598 53,593 31,148 50,000 74,000 51000 - All Overtime Non-Sworn... 15 67 100 32 131 0
51000 - Retirement or Termination Payout 189 0 4,810 4,810 4,810 0 51000 - Sick Leave or Vacation Buyback... 3,997 4,279 4,600 3,897 3,897 4,092 51000:Staffing 416,443 474,620 536,716 376,149 472,738 573,899 52000 - Computer Related Acquisitions 1,230 0 0 0 0 0
52000 - Controllable Contract Services 0 39,442 25,000 4,465 25,000 0 52000 - Dues, Subscriptions and Certificates 168 135 275 75 275 350 52000 - Equipment Maintenance and Repair 403 616 700 238 700 700 52000 - Mileage Reimbursement 62 32 200 0 200 200
52000 - Office Supplies 2,503 2,603 3,000 1,060 3,000 3,000 52000 - Postage 2,680 2,784 2,500 2,369 2,500 2,700
52000 - Printing and Copying 408 819 1,500 76 1,500 1,500 52000 - Small Tools and Equipment 1,750 4,011 4,300 42 4,300 4,000 52000 - Training and Professional Development 4,775 2,041 3,600 1,277 3,600 3,600 52000:Controllable Expenses 13,978 52,483 41,075 9,602 41,075 16,050 53000 - Off-Site Storage 573 618 1,000 430 1,000 1,000
Fund - FD101 General Fund
CC1160 Revenue Management
Account
9 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 - Property Tax Administration Fee SB2557 0 0 305,000 314,156 314,156 327,522 53000 - Publications, Print Ordinace or Resolution or Legals 534 566 1,000 537 1,000 600 53000 - Regulatory Compliance 0 0 0 138 0 0
53000 - Required Contract Services 0 0 95,000 41,804 95,000 100,000 53000 - Tuition Reimbursement 0 0 2,550 0 0 1,500
53000:Required Expenses 1,108 1,183 404,550 357,065 411,156 430,622 55000 - Information Systems Allocation 14,599 20,074 21,569 16,177 21,569 21,625 55000 - Liability Administration Allocation 30,241 39,429 43,727 32,795 43,727 34,408 55000 - Pension Obligation Bond POB Allocation 44,207 36,153 41,747 31,310 41,747 39,426 55000 - Unemployment Administration Allocation 68 77 91 68 91 46 55000 - Workers Compensation Administration Allocation 9,514 8,898 10,891 8,168 10,891 8,891 55000:Allocated Costs 98,629 104,631 118,025 88,519 118,025 104,396 54000 - Desk Phone Expense 557 0 0 0 0 0
54000:Utilities 557 0 0 0 0 0
Total Operating Expenditures 530,714 632,918 1,100,366 831,334 1,043,175 1,124,967 10 City of Pomona 2026-27 Proposed Budget
Services Provided
~ General Services ~
The General Services program encompasses municipal expenditure items that cannot be directly attributed to individual departmental operations and/or items that benefit all departments. Generally, these activities represent contractual obligations approved by the City Council for the City's advantage. This budget includes the contract for animal control services (Humane Society), dues and subscriptions for various citywide organizations, and contingency funding for unforeseen expenses (utilized with the approval of the City Manager). 5/5/2026 11:51 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
45000 - Miscellaneous Revenue 0 0 0 974 1,000 0
45000:Other Revenues 0 0 0 974 1,000 0
49000 - Transfer From Other Funds 0 4 0 0 0 0
49000 - Transfer from Series AG 0 74 0 0 0 0
49000:Transfers In 0 77 0 0 0 0
Total Revenue 0 77 0 974 1,000 0
51000 - Proposed Staffing Changes 0 0 0 0 0 476,642
51000:Staffing 0 0 0 0 0 476,642
52000 - Chamber of Commerce 50,000 50,000 50,000 37,500 50,000 50,000 52000 - Community Programs 0 0 500 0 500 500
52000 - Contingency General 6,860 0 131,673 0 153,248 200,000 52000 - Contract City Attorney 1,074,290 1,414,248 1,300,000 805,482 1,300,000 1,400,000 52000 - Controllable Contract Services 270,461 0 391,736 343,124 316,751 150,000 52000 - Dues, Subscriptions and Certificates 74,712 89,999 92,000 89,561 92,000 92,000 52000 - Facility and Property Maintenance 2,000 0 0 0 0 0 52000 - Materials & Supplies 421 188 1,000 62 1,000 500 52000 - Other Expense 12,225 16,431 24,000 22,749 21,500 21,500 52000 - Other General Expense 0 0 0 155 0 0
52000 - Outside Legal Services 0 33,383 82,765 66,827 50,000 50,000 52000 - Police Commission Support 28,502 47,954 152,235 9,765 70,000 70,000 52000 - Pomona Economic Opportunity Center 75,000 75,000 75,000 18,750 75,000 75,000 52000 - Postage 0 0 100 0 50 50
52000 - Printing and Copying 7 5 150 1 50 50
52000 - Section 115 Trustee 3,688,250 500,000 0 0 0 0
52000 - Training and Professional Development 14,790 8,395 12,575 0 1,000 1,000 52000:Controllable Expenses 5,297,517 2,235,602 2,313,734 1,393,977 2,131,099 2,110,600 53000 - Humane Society Contract 1,735,364 1,650,000 2,200,000 1,868,606 2,200,000 2,600,000 53000 - Lease Equipment Citywide 200,211 194,794 195,000 189,627 195,000 189,309 53000 - Property Tax Administration Fee SB2557 279,231 311,880 0 0 0 0 53000 - Publications, Print Ordinace or Resolution or Legals 0 0 600 0 100 100 53000 - Required Contract Services 24,162 15,272 0 0 0 0 53000 - Tri-City Mental Health 43,675 43,675 43,675 43,675 43,675 43,675 53000 - Uncollectible Accounts 20,318 11,262 0 2,964 0 0 53000:Required Expenses 2,302,961 2,226,883 2,439,275 2,104,872 2,438,775 2,833,084 55000 - Claims Expense Liability 3,551 2,662 2,598 1,949 2,598 5,319 55000 - Debt Service Administration Allocation 473 455 0 0 0 0 55000 - Information Systems Allocation 180,823 328 330 248 330 313 55000:Allocated Costs 184,847 3,445 2,928 2,196 2,928 5,632 Fund - FD101 General Fund
CC0101 General 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
54000 - Desk Phone Expense 354 0 0 0 0 0
54000:Utilities 354 0 0 0 0 0
59000 - Transfer to Catastrophic Event Fund 300,000 300,000 0 0 0 0 59000 - Transfer to CIP Project Fund 1,094,125 0 418,088 418,088 418,088 0 59000 - Transfer to Debt Service 346,423 347,619 636,668 172,885 636,668 637,692 59000 - Transfer to Equipment Replacement 1,294,125 200,000 0 0 0 0 59000 - Transfer to Other Funds 1,982 9 0 0 0 0
59000 - Transfer to Pension Obligation Bond 115,031 114,691 115,021 57,510 57,510 115,018 59000:Transfer Out 3,151,685 962,320 1,169,777 648,483 1,112,266 752,710 Total Operating Expenditures 10,937,366 5,428,250 5,925,714 4,149,528 5,685,068 6,178,668 2 This Page Intentionally Left Blank
City of Pomona 2026-27 Proposed Budget
Services Provided
~ Neighborhood Services ~
The Neighborhood Services Department oversees an annual budget of approximately $45 million in federal, state, and local funding. The Department comprises the Housing Authority, Housing Services, and Housing Stabilization Divisions, which work to support the very low- to moderate-income community in meeting its affordable housing and social services needs.

The Pomona Housing Authority administers federal rental assistance for approximately 1,100 lower-income households in Pomona and serves as the Housing Successor Agency. The Housing Services Division manages grant funding and is devoted to improving Pomona's housing stock by preserving the structural integrity of its older homes, enhancing the aesthetics of existing residential neighborhoods, promoting safe, quality housing, and facilitating the construction of new housing. The Housing Stabilization Division provides comprehensive housing stabilization services to help Pomona households find and maintain stable housing.

The Division's goal is to ensure a smooth transition into housing, improve long-term housing stability, and prevent future homelessness, including administering shelter operation funding for the Pomona Hope for Home Service Center.

Additionally, a Government and Community Affairs unit furthers local community efforts by working with state, local, and federal government liaisons and collaborating with local community organizations to further programs and policies that meet city objectives. 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 36,802 38,132 40,000 55,158 60,000 45,000 41000:Fines 36,802 38,132 40,000 55,158 60,000 45,000
Total Revenue 36,802 38,132 40,000 55,158 60,000 45,000 51000 - Earnings and Benefits... 388,939 433,280 575,003 406,087 575,003 602,820 51000 - Retirement or Termination Payout 122,624 0 0 0 0 0 51000 - Sick Leave or Vacation Buyback... 12,988 13,372 13,400 19,072 13,400 13,400 51000:Staffing 524,551 446,652 588,403 425,159 588,403 616,220 52000 - Controllable Contract Services 69,230 63,121 0 0 0 0 52000 - Training and Professional Development 0 12,797 0 0 0 0 52000:Controllable Expenses 69,230 75,918 0 0 0 0
55000 - Information Systems Allocation 119,928 19,534 9,053 6,790 9,053 54,280 55000 - Liability Administration Allocation 43,216 25,656 19,352 16,945 19,352 84,978 55000 - Pension Obligation Bond POB Allocation 222,408 151,816 50,145 96,025 97,504 116,528 55000 - Unemployment Administration Allocation 99 50 40 35 40 114 55000 - Workers Compensation Administration Allocation 13,596 5,790 4,820 4,220 4,820 21,959 55000:Allocated Costs 399,247 202,846 83,410 124,015 130,769 277,859 Total Operating Expenditures 993,027 725,416 671,813 549,174 719,172 894,079 Fund - FD101 General Fund
All Neighborhood Services
Account
1 City of Pomona
Services Provided
~ Police Department ~
The City of Pomona’s Police Department continues to serve the residents of Pomona with the highest quality of public safety services. In this regard, making Pomona a safe and desirable place to live and work are constant priority goals for the Police Department. Designed to optimize service to the public, the Police Department’s operations are organized into three (3) Divisions consisting of the Operations, Investigations, and Administrative Services Divisions. Within each Division are specific operations and support services that are further divided into twenty-three (23) Cost Centers, each with its own respective function, budget and personnel.

Division Details
Cost Center 0000 – Jail Telephone/Inmate Welfare • Continue to carefully plan special event deployment to minimize impact The Inmate Welfare Fund consists of inmate telephone commissions and bail bonds advertisement revenue paid to the city.

Major program responsibilities include:
• Account used primarily for the benefit, education, and welfare of the inmates confined within the jail.
• Used for general maintenance and upkeep of the Pomona City Jail. • For purchasing of jail equipment to assist in the handling and transportation of inmates.

Cost Center 2002 – Reimbursed Contract Services
The Reimbursed Contract Services program consists of all special event police staffing services that are reimbursed to the City. Major program responsibilities include:
• Los Angeles County Fair contracted police services, including Los Angeles County Fair traffic services and contracted police services for special events
• Continue efficient accounting system to accurately document direct costs for police services
on normal operations and provide optimum public safety standards • Plan and staff with minimum impact on staffing, other contracted police services such as filming, security for special events, etc.

Cost Center 2003 – Police Business Services
The Police Business Services Program provides administrative and logistical support for the entire Police Department. This program is responsible for overall development and administration of the Police Department’s budget/s, which includes department-wide financial account lines that cover a majority of the Police Department’s General Fund expenditures.

Major program responsibilities include:
• Supplies and logisticalsupport
• Capital Improvement Program projects
• Budget development and administration
• Revenue and cost recovery programs
• Grant programs(acquisition and administration)
• Payroll, Purchasing and Accounts Payable/Receivable
• City Council Staff Reports
• Management studies and surveys
2026-27 Proposed Budget
City of Pomona
• Main Police facility maintenance
• Administer the City's False Alarm Reduction Program
Cost Center 2004 – Training Bureau
The Training Bureau is responsible for the recruitment, testing, and training of all police employees. Major program responsibilities include:
• POST mandated training (sworn and civilian personnel) • STC mandated training (Jailers)
• Backgrounds
• Recruitment
• Police Firearms Training
• Department-wide training/policy review (All personnel) • Maintain and update training records
• Equipment review/testing
Cost Center 2005 – Reimbursed SRO Contract Services
The Youth Services Unit (YSU) is responsible for police and youth engagement in partnership with the Pomona Unified School District, as well as other community partners. Our School Resource Officers are our primary ambassadors for improving police relations and community outreach.

Improving public safety in and around our school campuses is accomplished through the Community School Resource Officer (CSRO) program. The School Resource Officers are also involved in identifying school-related offensesthat will reduce crime, victimization, and foster trust between young people and law enforcement. Major program responsibilities include:
• Liaisons with the Pomona Unified School District and theirpersonnel • Community Presentations on juvenile delinquency, gangs, drugs, and related issues
• Counseling and Intervention Sessions with students and parents related to truancy, gangs, drugs, and crime
• In-Service Training to community groups, and other SwornOfficers • School Related Education, Investigations and Arrests
• Juvenile crimes and graffiti/vandalisminvestigations
• Annual Youth Campout for youth to positively interact with officers and build relationships
• Related prevention programsthat build trust and relationships: Exchange a Book with a Cop, Read Across America, Cops-4-Kids, and Every-15- Minutes DUI Educational Campaign
Cost Center 2006 – Mental Health Evaluation Team
The Police Department has two (2) Pomona Police Officers assigned to work with the Los Angeles County Department of Mental Health Officials, both of whom work in tandem to provide the following services, which include, but are not limited to:
• Handle calls for service related to mental health crisis • Provide services to those mentally ill individuals and theirfamilies • Develop and provide training courses related to the well-being of mentally ill individuals
• Seek remedies through the criminal justice system and therapy forthose identified mentally ill individuals that show tendencies toward violent behavior
• Provides mental health clinicians able to provide continuity of care to individuals who are in need of assistance
• Create partnerships with other organizations to help bring additional resources to the City of Pomona
• Assist the HEART Team with identifying resources for unhoused individuals
Cost Center 2007 – Police Administration
The Police Administration Program consists of the personnel and operations assigned to the Police Chief’s office, which includes the Professional Standards Unit that oversees Internal Affairs operations and the department’s Public Information Liaison. Major program responsibilities include:
• Provide leadership, direction, and management accountability for all Police Department programs and operations
• Develop and facilitate the delivery of new Police Department programs including Community Oriented Policing initiatives and projects 2026-27 Proposed Budget
City of Pomona
• Provide public information exchange, presentations, and other community outreach communications through social media and other identified news outlets
• Provide direct supervision and oversight of the Police Department’s Internal Affairs Unit
Cost Center 2008 – DPOA Contract Services
The Downtown Property Owners Association (DPOA) Program consists of an annual agreement with the City of Pomona to provide supplemental police servicesin the Pomona Business Improvement District (PBID) area of the City.

The DPOA agreement provides reimbursement to the City for two (2) Police Officers responsible for patrolling the PBID area of the City during specific hours and days of the week. Major program responsibilities include:
• Provide rapid response to Calls for Service in the downtown district to assist victims
• Attend DPOA and community meetings to identify and address public safety concerns in regards to the PBID area
• Promote interactive working relations with the downtown business, educational, and residential community, utilizing vehicle, bicycle, and foot patrols
• Review of security plans for establishments that are licensed for alcohol sales and entertainment to ensure the safety of the public and to heighten the quality of life for all in the downtown community • Ensure establishments with alcohol sales are compliant with Alcohol and Beverage Control (ABC) rules via inspections and education Cost Center 2009 – HEART Clinicians
Provides mental health clinicians ability to provide continuity of care to individuals who are in need of assistance. Assists the HEART team with identifying resources for unhoused individuals.

Cost Center 2010 – Patrol Services
As the largest operations unit within the Police Department, this program is responsible for providing emergency response and field police patrolservices for the City of Pomona. Major program responsibilities include:
• Protection of life and property through the utilization of 21st century patrol strategies, high visibility patrols, and the enforcement of all laws • Responding to Calls for Service, assisting victims and other members of the public
• Provide officer safety to other officers on dangerous or life threatening calls
• Provide essential first responder law enforcement services, and render first-aid when needed
• Conducting investigation of “in-progress” crimes, identifying and arresting perpetrators of crimes or misconduct, community service, taking crime reports, and testifying in court
• Coordination and promotion of the Police Department’s Area Commander Program and other community policing efforts
• Protection of crime scenes and collection of evidence • Police K-9 program
• Collaboration with the City’s “HEART” Program and the County’s Homeless Outreach Services Team (HOPE) in addressing homelessness and homeless issues
Cost Center 2012 – Aero Patrol Services
The Aero Patrol Services program provides helicopter air patrol and support services to field police units on the ground. Major program responsibilities include:
• Provide rapid response to calls forservice and in-progress crimes involving identification and apprehension of criminal suspects • Provide enhanced resident and officersafety
• Provide City-wide patrolling and surveillance from an aerial vantage point • Act as a force multiplier in conducting large area searches for missing persons/suspects, as well as searching areas during night-time hours utilizing the Forward Looking Infrared (FLIR), reducing personnel costs • Provide assistance during mutual aid incidents
• Operational member of the regional Foothill Air Support Team (FAST) providing air support to eleven cities in the San Gabriel Valley • Community Relations-City sponsored events, Police Open House, and school career days
2026-27 Proposed Budget
City of Pomona
Cost Center 2014 – Traffic Patrol Services
The Traffic Patrol Services program consists of all Police Motorcycle Officers, as well as Parking Enforcement Officers. Major program responsibilities include: Traffic, bicycle, and pedestrian safety Traffic Enforcement, educational programs, DUI/Driver’s License checkpoints and DUI saturation patrols, distracted driver enforcement, and other specialized enforcement programs funded by the California Office of Traffic Safety
• Major Accident Investigation Team (MAIT) program
• Hit and Run Investigation/Traffic Collision review and citation • Parking Enforcement program
• Promote traffic law compliance by developing innovative traffic enforcement programs
• Assist with the “Every 15 Minutes” program and otherschool-aged youth education programs
• Traffic collision documentation responsibilities and classroom investigation instruction
• School Crossing Guard Program
Cost Center 2015 – Crime Prevention and Outreach
This program is responsible for the majority of Police Department public awareness, assistance, and community outreach activities. Major program responsibilities include: Community programs, Open House, National Night Out, Red Ribbon Week, Community Police Academy, Volunteer Recognition Luncheon, Stuff-a-Cruiser, Santa Cop Toy Drive/Distribution, “Every 15 Minutes” Program, Neighborhood Watch, Neighborhood Watch Leadership Training, Read Across America Program, Cops-4-Kids, Gang/Drug prevention, Abduction prevention programs, Gunlock Program, Adult School presentations, Child ID/Fingerprint program, YEMP, RX Drug Take Back events, and crime prevention educational material distribution.

Cost Center 2016 – Major Crimes Task Force
The Major Crimes Task Force (MCTF) is responsible for identifying, tracking and following-up on gang-related crime incidents. Working in conjunction with the Police Department’s Major Crimes Unit, the MCTF conducts parole and probation checks and also assists other state law enforcement agencies with gang-related operations and investigations. Other majorresponsibilities include:
• Identify and compile gang-related statistics and intelligence information files
• Witness, subject and suspect interviews and statements • Provide expert witness court testimony
• Provide officers with necessary training on current gang trends Cost Center 2017 – Crossing Guards
The primary responsibility of the School Crossing Guards is to assist children safely crossing busy City streets as they walk or bicycle to and from school at key locations. Crossing Guards also remind drivers of the presence of pedestrians and to slow down their speed in school zones. The Crossing Guards are deployed during the Pomona Unified School District academic school year and are currently under contract with an outside Crossing Guard vendor that specializes in these services.

Cost Center 2018 – Homeless Outreach
The mission of the law enforcement Homeless Outreach Services Teams (HOST) is to work collaboratively with public and private partners to assist homeless individuals and address problems associated with homeless encampments. These funds are reimbursable through the Los Angeles County Sheriff’s Department.
• Educate unhoused population about services available to them within the City of Pomona
• Identify and provide resourcesto unhoused population to ultimately assist them into long term housing
• Make contact with individuals experiencing homelessness with the intent of offering them short and long-term resources
• Stay current on new programs and resources that could assist the unhoused population
• Respond to encampments alongside different organizations to provide client centered outreach whenever feasible
2026-27 Proposed Budget
City of Pomona
Cost Center 2020 – Investigative Services
The primary function of the Investigative Services Program is to provide investigative support in preparing criminal cases for submission to the District Attorney's Office. Detectives assigned to this program investigate crime incidents compiling facts, and analyzing physical evidence and information essential to a successful prosecution. Other major responsibilities include:
• Investigation of Adult and Juvenile crime incidents,
identification, documentation, and preservation of crime scene evidence
• Witness, subject, and suspect interviews and statements • Development and processing of forensic evidence
• Criminal case filings
• Court testimony including expert witnesstestimony
• Forensics Unit
• Crime Analysis
• FBI Task Force Joint Investigations and Liaison
• Special Investigations Unit (SIU)
• Major Crimes Unit
Cost Center 2022 – LA TRAP
The mission of the Los Angeles County Taskforce for Regional Autotheft Prevention (TRAP) is to promote a coordinated effort and encourage maximum cooperation between all law enforcement and prosecutorial agencies in Los Angeles County to deter and reduce the incidents of vehicle theft, to increase the recovery rate of stolen vehicles, to identify trends and patterns in vehicle theft, to provide training and expertise to participating agencies countywide and to coordinate a deterrence program in conjunction with the private sector.

Cost Center 2023 – Sexual Exploitation & Traffic Team
The Sexual Exploitation & Trafficking (SET) Team is responsible for investigating incidents of Human Trafficking and Sexual Exploitation. The SET Team is designed to have a proactive approach when patrolling areas in the city which are plagued by crimes commonly associated with prostitution. The SET Team is also responsible for educating the community on issues related to Human Trafficking and Sexual Exploitation. Community Engagement is an essential component of the program’s productivity and is accomplished through direct contacts with business owners and residents affected by illicit activity commonly associated with prostitution. The SET Team is also responsible for education and training as it relates to current trends and Community Policing through Environmental Design.

Cost Center 2030 – Records & Clerical
The Records Bureau is a critical support function of the Department providing service to the community, department staff members, other law enforcement agencies, and outside authorized agencies. Additionally, the Records Bureau is responsible for the storage, maintenance, and retrieval of all crime, traffic vehicle, and arrest reports. Other major responsibilities include:
• Ensure timely processing of police reports for state and federal crime reporting
• Process discovery requests for court trials to include audio, video, and photographic evidence
• Process report requests from the public to include victims of crimes, representing attorneys, and property owners
• Process background checks for local, state, and federal government agencies
• Accept and process subpoenas to produce records in civil and criminal court cases
• Provision of Court Liaison and Subpoena Services
2026-27 Proposed Budget
City of Pomona
Cost Center 2031 – Jail Services
The Police Department City Jail is a Type-1 facility for pre-arraigned individuals. The facility can hold a maximum of 75 prisoners. Jail personnel are responsible for bookings, bail bond surrenders, temporary detention of federal prisoners, and sentenced inmate trustee workers. Major responsibilities include:
• Prisoner processing including fingerprinting, photographs, criminal wants and warrants, and criminal justice database searches • Prisoner housing and transportation
• Pay-to-Stay Programs
• Livescan Fingerprinting services
• Issuing and receiving in-field equipment/officer supplies for Patrol Officers on a 24-hour basis
• Provide monthly facility inspections to identify and correct noted deficiencies to ensure compliance with State and Federal laws, regulations, and procedures governing the care and transportation of custodial prisoners in jails and institutions
Cost Center 2032 – Dispatch Services
Dispatch Services is the primary answering point for the City's 9-1-1 emergency telephone calls. It is a 24-hour, seven-day a week operation that facilitates the delivery of emergency services to the residents of Pomona. Major responsibilities include:
• Provide critical voice and data communication for public safety field personnel
• Receive and dispatch for 9-1-1 and other calls for police or public safety services including wireless emergency 9-1-1 calls for service and Textto-9-1-1 • Provide after-hours notification and dispatch assistance for other City Departments including Traffic Signal Maintenance, Street/Sewer, Water Department, Sanitation Department, and Parks
• Maintain unit status and coordinate calls for service in an efficient manner that results in the least amount of delay in responding to emergency incidents
Cost Center 2033 – Property & Evidence
This Program is charged with the responsibility of processing, securing, tracking, storing, and controlling themovement and inventory of all property and evidence collected, seized, recovered or otherwise in the custody of this department. The Property & Evidence unit exists to receive, safely store, lawfully and timely release evidence and property for court presentation, disposal, or return to the rightful owner. This unit is also responsible for ensuring evidence is transported to and from the Los Angeles County Crime Lab and the destruction of confiscated deadly/dangerous weapons and contraband.

Other major responsibilities include:
• Track and control the movement and inventory of all property and evidence controlled, seized, recovered, or otherwise in the custody of the Police Department
• Receive, safely store, lawfully and timely release evidence and property for court presentation, disposal, or return to the rightful owner • Prepare and process crime lab items to and from the lab; forward lab analysis reports to the appropriate departments
• Maintain court evidence chain of custody, as well as proper controls and procedures for the handling and processing of property and evidence • Maintain, enter, and retrieve property data into the EvidenceOnQ evidence management system
• Prepare unclaimed property and articles for auction, including inventory of items auctioned
• Prepare destruction ofseized firearms and illegal narcotics 2026-27 Proposed Budget
City of Pomona
Cost Center 2040 – Volunteer Programs
Volunteer Programs consist of civilians who volunteer their time to participate in the following Police Department Volunteer Units: Chaplains, Civilian Volunteer Patrol (C.V.P.), Police Reserves, Explorers, and Volunteers In Policing (V.I.P.) programs. These Volunteer Units assist the Police Department in a variety of assignments including conducting patrol and surveillance in assigned areas, report unusual and/or criminal activity, monitor City Parks, assist with accident scene traffic control, review pawn slips for stolen property, and provide added support for Police special events. The Chaplains’ Program also provides spiritual support to the community and to Police Department personnel as needed.

Cost Center 2058 – Communications Support
The Communications Support Program oversees the design, installation, maintenance, and repairs to the Police Department’s radio system, telephone, and data communications equipment. Also, this program maintains fire and burglar alarm systems and electronic devices for all other City departments. Other major responsibilities include: • Ensure all City radio licenses are properly maintained and in compliance with all applicable State and Federal regulations • Oversee the outfitting, service, and repairs of all Police Department fleet vehicles
• Maintenance of all in-car equipment systems such as Mobile Video Systems (MVS), Mobile Data Computers (MDCs), Body Worn Cameras (BWCs), and other radio-related wireless equipment
2026-27 Proposed Budget
4/30/2026 10:25 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
41000 - Municipal Court Fines 69,368 10,154 17,000 10,778 16,104 17,000 41000 - Parking Viol Late Fines 212,322 353,553 388,626 80,291 98,725 388,626 41000 - Parking Violations 782,029 759,150 1,201,480 889,393 1,103,680 1,281,480 41000 - Traffic Safety Fines 6,381 435,059 908,115 427,480 663,788 908,115 41000:Fines 1,070,099 1,557,916 2,515,221 1,407,942 1,882,297 2,595,221 44000 - Administrative Program Fee 0 200,000 75,000 0 75,000 75,000 44000 - Alarm Permit Fees 7,518 33,674 31,377 27,889 36,042 31,380 44000 - CCW License Fee 21,968 12,692 10,377 18,933 19,806 10,380 44000:Licenses, permits and fees 29,486 246,366 116,754 46,822 130,848 116,760 46000 - DPOA Services 176,400 176,400 187,288 14,700 194,780 204,520 46000 - DUI Cost Recovery 24,361 27,198 21,000 13,294 21,000 21,000 46000 - Firing Range Fees 5,014 5,115 7,231 5,859 6,242 7,231 46000 - Jail Booking Fees 70,340 86,873 77,550 55,318 67,052 77,550 46000 - Police Revenues 63,432 51,331 52,930 26,064 52,930 52,930 46000 - Prisoner Housing Pgm 2,995 0 0 0 0 0
46000 - Processing Fees-Police 192,725 158,717 185,994 138,654 165,944 185,994 46000 - Reimbursable Services 1,457,503 1,805,948 1,843,534 564,846 1,827,939 1,930,360 46000 - Reimbursement fr Other Agency 1,764,716 1,353,090 1,422,717 1,136,469 1,414,586 1,460,849 46000:Charges for Service 3,757,487 3,664,672 3,798,244 1,955,203 3,750,473 3,940,434 43000 - Police Training Fees (POST) 13,540 21,306 18,100 15,877 18,100 18,100 43000 - Damage Claim Repayments 0 21,012 0 0 0 0
43000:Intergovernmental 13,540 42,318 18,100 15,877 18,100 18,100 47200 - Sale of Capital Assets 1,700 3,388 0 0 0 0
47200:Proceeds from Sale of Asset 1,700 3,388 0 0 0 0
45000 - All Other Revenues 0 0 0 50 0 0
45000 - Damage to City Property 3,839 0 0 0 0 0
45000 - Donations 0 0 2,500 0 0 0
45000 - Insurance Recovery 20,284 250 0 19,652 42,876 0 45000 - Miscellaneous Revenue 12,045 8,391 8,000 100 218 0 45000 - Over & Short 0 0 0 -300 0 0
45000 - Project/Program Revenue 37,721 0 0 0 0 0
45000 - Reimbursement 0 0 0 1,142 700 0
45000 - Restitution or Settlement 58,501 661 2,000 526 530 0 45000:Other Revenues 132,389 9,302 12,500 21,170 44,324 0 Total Revenue 5,004,701 5,523,962 6,460,819 3,447,013 5,826,042 6,670,515 51000 - Earnings and Benefits... 42,277,208 45,351,610 47,475,318 36,981,742 45,739,117 56,487,152 51000 - Fair City 152,809 153,777 157,595 128 157,595 180,230 51000 - Fair Fairplex 600,258 593,482 800,074 0 800,074 789,390 51000 - Hourly... 647,410 646,377 698,346 441,571 528,043 646,865 Fund - FD101 General Fund
All Police
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
51000 - Overtime Hourly 525 12 0 0 0 0
51000 - Holiday Non-Sworn 210,365 206,725 173,897 195,601 204,677 154,709 51000 - Holiday Sworn 396,467 434,040 375,025 428,261 463,747 368,932 51000 - Callback Pay 6,167 6,703 7,276 7,229 5,703 6,900 51000 - Overtime Special (Reimbursable) 581,428 730,886 656,000 451,688 779,865 826,810 51000 - Overtime Sworn... 4,929,903 4,950,938 2,321,653 2,509,417 3,636,845 2,348,764 51000 - All Overtime Non-Sworn... 709,027 897,294 758,205 677,391 1,115,460 822,114 51000 - Retirement or Termination Payout 578,051 836,410 302,876 637,124 637,123 0 51000 - Standby Non-Sworn 83,388 94,019 67,113 70,864 35,685 0 51000 - Standby Sworn 362,049 410,601 341,783 338,141 352,035 328,000 51000 - Sick Leave or Vacation Buyback... 67,757 53,464 144,893 132,111 122,235 221,382 51000 - Proposed Reduction 0 0 0 0 0 -4,117,822
51000:Staffing 51,602,811 55,366,338 54,280,054 42,871,268 54,578,204 59,063,426 52000 - Adjustment for Bad Debt Expense 0 0 0 2,064 2,064 0 52000 - Bed Linen and Supplies 17,704 13,633 18,200 13,009 23,791 18,200 52000 - Building and Yard Repairs 320,311 209,767 291,634 103,392 174,310 185,334 52000 - Building and Yard Supplies 0 0 0 92 0 0
52000 - Canine Program 20,493 18,134 32,000 20,292 24,500 21,500 52000 - Community Outreach 0 0 0 46 0 0
52000 - Community Programs 5,732 6,049 6,000 2,723 6,000 6,000 52000 - Computer Related Acquisitions 64,531 50,972 139,631 39,980 60,000 71,400 52000 - Contract Building Automation 4,834 4,834 5,100 0 5,100 5,100 52000 - Controllable Contract Services 1,194,096 1,308,674 2,016,832 1,087,879 1,947,486 2,156,545 52000 - Dues, Subscriptions and Certificates 27,362 19,455 20,300 16,882 20,300 20,300 52000 - Equipment Maintenance and Repair 149,440 150,936 159,900 112,184 158,300 159,900 52000 - Equipment Rental 180 255 550 0 0 550
52000 - Extradition Expense 10,700 0 10,000 2,000 0 10,000 52000 - Fingerprint Expense 5,698 5,064 6,000 2,634 3,373 6,000 52000 - Fire Alarm Expense and Repair 1,093 119 1,847 0 0 1,847 52000 - Janitorial Supplies 24,126 26,485 42,453 27,283 31,887 28,387 52000 - Materials & Supplies 4,183 7,273 93,825 69,564 61,980 76,575 52000 - Office Supplies 81,612 77,498 107,264 65,973 106,728 108,301 52000 - Other Expense 82,212 73,205 19,199 9,476 11,320 19,199 52000 - Other General Expense 0 0 0 433 0 0
52000 - Other Rentals 130,801 122,196 134,740 59,204 125,072 75,362 52000 - Photographic Expense 2,994 0 0 0 0 0
52000 - Physical or Mental Exams 5,890 0 11,000 0 11,000 11,000 52000 - Postage 11,985 15,704 21,243 11,999 21,243 21,243 52000 - Printing and Copying 34,185 41,693 50,885 29,424 50,842 50,842 52000 - Prior Year Expenditure Correction 6,408 0 0 0 0 0 52000 - Prisoner Meals 25,714 28,421 27,520 17,867 21,610 27,520 52000 - Radio Repairs 7,591 3,453 12,112 1,364 3,000 12,112 52000 - Range Expense 117,666 100,489 117,000 36,037 117,000 117,000 52000 - Recruitment Testing 1,363 45 2,000 90 2,000 2,000 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 - Safety Training and Equipment 741 500 2,450 1,941 2,450 2,450 52000 - Small Equipment Special or Safety 182 0 8,400 0 8,400 8,400 52000 - Small Tools and Equipment 185,657 111,476 150,542 34,445 48,887 154,292 52000 - Special Programs 80,618 53,109 76,495 29,019 58,921 72,280 52000 - Supplies Officers 148,467 48,111 0 111 80 0
52000 - Towing Non-City Vehicle 828 1,826 3,000 901 3,000 3,000 52000 - Training and Professional Development 2,549 5,606 8,000 1,458 8,000 8,000 52000 - Training In-Service 150,194 71,530 155,000 52,050 155,000 155,000 52000 - Training Other 0 0 0 1,588 0 0
52000 - Training Police Officer Standard Training (POST) 97,758 127,696 110,000 62,433 110,000 110,000 52000 - Uniform Related Expense 189,217 55,309 70,000 15,101 55,000 66,500 52000 - Vehicle Expense Outside Vendor 283,318 323,673 435,347 146,586 200,000 200,000 52000:Controllable Expenses 3,498,432 3,083,192 4,366,469 2,077,524 3,638,644 3,992,139 53000 - Coroners Fees 0 0 4,000 0 0 4,000
53000 - Data Communications Lines 12,593 694 22,700 677 246 22,700 53000 - Fuel Expense 24,410 32,536 46,000 28,409 48,069 53,000 53000 - IT Automation/Software-Maintenance 396,708 331,324 381,173 374,172 346,500 346,500 53000 - Medical Services 112,620 116,130 180,000 88,381 99,552 136,907 53000 - Publications, Print Ordinace or Resolution or Legals 690 1,146 2,800 494 1,079 2,800 53000 - Regulatory Compliance 1,654 1,749 3,000 26 0 3,000 53000 - Tuition Reimbursement 28,535 37,010 39,409 29,084 37,274 20,000 53000:Required Expenses 577,210 520,587 679,082 521,244 532,720 588,907 55000 - Claims Expense Liability 1,895,846 1,902,076 1,936,473 1,452,355 1,936,473 2,410,833 55000 - Fleet Operation 1,896,412 2,283,903 2,061,721 1,546,291 2,061,721 2,129,777 55000 - Information Systems Allocation 893,951 1,512,926 1,341,719 1,006,289 1,339,407 1,949,327 55000 - Liability Administration Allocation 1,998,015 2,397,649 2,384,698 1,788,523 2,384,698 2,478,402 55000 - Pension Obligation Bond POB Allocation 10,773,853 10,658,511 10,448,454 7,836,341 10,448,454 10,673,295 55000 - Unemployment Administration Allocation 4,437 4,603 4,892 3,669 4,892 3,272 55000 - Workers Compensation Administration Allocation 618,840 598,236 585,376 439,032 585,376 632,671 55000:Allocated Costs 18,081,354 19,357,904 18,763,333 14,072,499 18,761,021 20,277,577 60000 - Automation Acquisitions 5,000 108,772 0 0 0 0
60000 - Autos and Trucks 1,931,497 144,797 0 0 0 0
60000 - Building Improvements 27,211 0 0 0 0 0
60000 - Furniture and Fixtures 0 22,160 0 0 0 0
60000 - Other Equipment 0 120,000 347,964 0 169,000 0
60000:Capital 1,963,707 395,729 347,964 0 169,000 0
54000 - Air Cards 53,681 0 0 0 0 0
54000 - Cellular Phones 136,693 0 0 0 0 0
54000 - Desk Phone Expense 10,576 0 0 0 0 0
54000 - Gas and Electricity 288,747 360,226 325,744 225,648 292,226 325,744 54000 - Telephone Service Expense 35,498 0 0 0 0 0
54000 - Water 26,108 26,669 20,171 13,595 28,918 20,171 54000:Utilities 551,302 386,895 345,915 239,244 321,144 345,915 59000 - Transfer to Pension Obligation Bond 2,760,738 2,752,595 2,760,493 1,380,247 2,760,493 2,760,428 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
59000:Transfer Out 2,760,738 2,752,595 2,760,493 1,380,247 2,760,493 2,760,428 Total Operating Expenditures 79,035,554 81,863,239 81,543,310 61,162,026 80,761,226 87,028,392 4 Line Item
Details by
Division
5 4/30/2026 7:30 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 - Reimbursable Services 1,412,641 1,621,223 1,596,534 486,731 1,596,534 1,676,360 46000:Charges for Service 1,412,641 1,621,223 1,596,534 486,731 1,596,534 1,676,360 45000 - Reimbursement 0 0 0 682 700 0
45000:Other Revenues 0 0 0 682 700 0
Total Revenue 1,412,641 1,621,223 1,596,534 487,413 1,597,234 1,676,360 51000 - Earnings and Benefits... 0 0 19,836 0 0 0
51000 - Fair City 152,809 153,777 157,595 128 157,595 180,230 51000 - Fair Fairplex 600,258 593,482 800,074 0 800,074 789,390 51000 - Overtime Special (Reimbursable) 546,557 614,293 500,000 344,455 638,865 670,810 51000 - Overtime Sworn... 1 11,156 0 2,277 2,277 0
51000 - All Overtime Non-Sworn... 112 0 0 0 0 0
51000:Staffing 1,299,737 1,372,708 1,477,505 346,860 1,598,811 1,640,430 Total Operating Expenditures 1,299,737 1,372,708 1,477,505 346,860 1,598,811 1,640,430 Fund - FD101 General Fund
CC2002 Reimbursed Contract Services
Account
6 4/30/2026 7:30 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 0 0 800,000 0 200,000 880,000 41000:Fines 0 0 800,000 0 200,000 880,000
44000 - CCW License Fee 21,968 12,692 10,377 18,933 19,806 10,380 44000:Licenses, permits and fees 21,968 12,692 10,377 18,933 19,806 10,380 47200 - Sale of Capital Assets 1,300 0 0 0 0 0
47200:Proceeds from Sale of Asset 1,300 0 0 0 0 0
45000 - All Other Revenues 0 0 0 50 0 0
45000 - Damage to City Property 3,839 0 0 0 0 0
45000 - Insurance Recovery 20,284 250 0 19,652 42,876 0 45000 - Miscellaneous Revenue 12,045 4,340 8,000 100 218 0 45000 - Over & Short 0 0 0 -300 0 0
45000 - Reimbursement 0 0 0 460 0 0
45000 - Restitution or Settlement 58,501 661 2,000 526 530 0 45000:Other Revenues 94,668 5,251 10,000 20,488 43,624 0 Total Revenue 117,936 17,944 820,377 39,421 263,430 890,380 51000 - Earnings and Benefits... 1,099,621 1,113,192 1,046,835 945,948 1,103,808 1,187,225 51000 - Holiday Non-Sworn 1,019 0 0 729 0 0
51000 - Overtime Sworn... 0 43,616 48,000 37,496 48,000 48,000 51000 - All Overtime Non-Sworn... 297 0 2,909 5,721 1,474 2,000 51000 - Retirement or Termination Payout 21,100 88,905 0 0 0 0 51000 - Sick Leave or Vacation Buyback... 6,666 7,129 7,785 7,785 7,414 7,415 51000:Staffing 1,128,702 1,252,843 1,105,529 997,680 1,160,696 1,244,640 52000 - Building and Yard Repairs 151,800 155,919 266,734 96,715 163,715 174,734 52000 - Building and Yard Supplies 0 0 0 92 0 0
52000 - Canine Program 0 0 0 225 0 0
52000 - Computer Related Acquisitions 57,261 49,095 123,033 39,980 60,000 60,000 52000 - Contract Building Automation 4,834 4,834 5,100 0 5,100 5,100 52000 - Controllable Contract Services 243,870 252,075 729,356 333,953 738,756 738,756 52000 - Dues, Subscriptions and Certificates 26,404 19,455 20,000 16,882 20,000 20,000 52000 - Equipment Maintenance and Repair 21,106 40,700 41,500 27,622 41,500 41,500 52000 - Janitorial Supplies 21,392 21,689 35,474 22,578 24,908 24,908 52000 - Materials & Supplies 34 284 77,500 63,822 56,750 60,250 52000 - Office Supplies 74,391 71,507 93,200 59,462 93,200 93,200 52000 - Other General Expense 0 0 0 433 0 0
52000 - Other Rentals 56,381 53,125 59,378 0 54,984 0
52000 - Postage 11,985 15,704 17,043 11,999 17,043 17,043 52000 - Printing and Copying 30,664 38,228 45,000 29,375 45,000 45,000 52000 - Prisoner Meals 0 0 0 1,518 0 0
Fund - FD101 General Fund
CC2003 Police Business Services
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 - Safety Training and Equipment 741 500 2,450 1,941 2,450 2,450 52000 - Small Tools and Equipment 36,432 18,646 18,250 7,179 6,033 24,000 52000 - Special Programs 3,965 2,294 6,215 6,579 3,000 3,000 52000 - Supplies Officers 58,912 43,925 0 31 0 0
52000 - Training and Professional Development 60 2,161 5,000 0 5,000 5,000 52000 - Uniform Related Expense 189,217 55,309 70,000 15,101 55,000 66,500 52000 - Vehicle Expense Outside Vendor 253,460 323,673 435,347 146,509 200,000 200,000 52000:Controllable Expenses 1,242,908 1,169,122 2,050,580 881,997 1,592,439 1,581,441 53000 - Data Communications Lines 12,593 694 22,700 677 246 22,700 53000 - Fuel Expense 102 0 0 0 0 0
53000 - IT Automation/Software-Maintenance 3,823 2,974 7,000 0 7,000 7,000 53000 - Publications, Print Ordinace or Resolution or Legals 690 1,146 2,800 494 1,079 2,800 53000 - Regulatory Compliance 1,654 1,749 3,000 26 0 3,000 53000:Required Expenses 18,862 6,562 35,500 1,198 8,325 35,500 55000 - Claims Expense Liability 1,843,030 1,649,011 1,691,447 1,268,585 1,691,447 2,210,500 55000 - Fleet Operation 1,896,412 2,283,903 2,061,721 1,546,291 2,061,721 1,875,812 55000 - Information Systems Allocation 893,951 1,496,432 1,340,127 1,005,095 1,337,815 853,618 55000 - Liability Administration Allocation 1,998,015 2,397,649 2,384,698 1,788,523 2,384,698 2,478,402 55000 - Pension Obligation Bond POB Allocation 102,695 95,710 91,622 68,717 91,622 94,404 55000 - Unemployment Administration Allocation 4,437 4,603 4,892 3,669 4,892 3,272 55000 - Workers Compensation Administration Allocation 618,840 598,236 585,376 439,032 585,376 632,671 55000:Allocated Costs 7,357,380 8,525,544 8,159,883 6,119,912 8,157,571 8,148,679 60000 - Automation Acquisitions 5,000 108,772 0 0 0 0
60000 - Autos and Trucks 334,124 64,250 0 0 0 0
60000 - Furniture and Fixtures 0 22,160 0 0 0 0
60000:Capital 339,124 195,181 0 0 0 0
54000 - Air Cards 53,681 0 0 0 0 0
54000 - Cellular Phones 136,693 0 0 0 0 0
54000 - Desk Phone Expense 8,198 0 0 0 0 0
54000 - Gas and Electricity 288,747 360,226 313,600 225,648 280,082 313,600 54000 - Telephone Service Expense 24,553 0 0 0 0 0
54000 - Water 26,108 26,669 20,171 13,595 28,918 20,171 54000:Utilities 537,979 386,895 333,771 239,244 309,000 333,771 59000 - Transfer to Pension Obligation Bond 2,760,738 2,752,595 2,760,493 1,380,247 2,760,493 2,760,428 59000:Transfer Out 2,760,738 2,752,595 2,760,493 1,380,247 2,760,493 2,760,428 Total Operating Expenditures 13,385,692 14,288,742 14,445,756 9,620,276 13,988,524 14,104,459 8 4/30/2026 7:31 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 - Alarm Permit Fees 7,518 33,674 31,377 27,889 36,042 31,380 44000:Licenses, permits and fees 7,518 33,674 31,377 27,889 36,042 31,380 46000 - Firing Range Fees 5,014 5,115 7,231 5,859 6,242 7,231 46000 - Police Revenues -308 0 0 0 0 0
46000 - Reimbursable Services 12,029 10,352 20,000 575 1,255 20,000 46000:Charges for Service 16,735 15,467 27,231 6,434 7,497 27,231 43000 - Police Training Fees (POST) 13,540 21,306 18,100 15,877 18,100 18,100 43000:Intergovernmental 13,540 21,306 18,100 15,877 18,100 18,100 Total Revenue 37,793 70,447 76,708 50,200 61,639 76,711 51000 - Earnings and Benefits... 1,040,807 1,131,260 1,061,068 936,301 1,176,510 1,226,400 51000 - Hourly... 95,878 80,993 93,554 50,250 93,555 93,555 51000 - Overtime Hourly 0 12 0 0 0 0
51000 - Overtime Sworn... 357,990 417,892 134,194 66,930 134,194 134,194 51000 - All Overtime Non-Sworn... 64,684 75,865 30,000 29,872 80,000 80,000 51000 - Retirement or Termination Payout 940 0 0 0 0 0
51000 - Standby Sworn 0 126 0 0 0 0
51000 - Sick Leave or Vacation Buyback... 0 0 7,815 7,814 0 7,814 51000:Staffing 1,560,300 1,706,148 1,326,631 1,091,167 1,484,259 1,541,963 52000 - Building and Yard Repairs 904 5,767 5,500 2,108 5,595 5,600 52000 - Computer Related Acquisitions 1,366 0 0 0 0 0
52000 - Controllable Contract Services 32,783 45,366 45,500 21,188 45,500 45,500 52000 - Equipment Maintenance and Repair 0 25 300 0 300 300 52000 - Other Expense 0 1,000 1,700 261 1,700 1,700
52000 - Physical or Mental Exams 5,890 0 7,500 0 7,500 7,500 52000 - Range Expense 117,666 100,489 117,000 36,037 117,000 117,000 52000 - Recruitment Testing 1,363 45 2,000 90 2,000 2,000 52000 - Small Tools and Equipment 711 7,951 3,400 1,020 3,400 3,400 52000 - Special Programs 8,858 2,811 6,000 1,829 7,540 4,000 52000 - Training and Professional Development 370 0 0 655 0 0 52000 - Training In-Service 150,194 71,530 155,000 52,050 155,000 155,000 52000 - Training Other 0 0 0 1,588 0 0
52000 - Training Police Officer Standard Training (POST) 97,758 127,696 110,000 62,433 110,000 110,000 52000:Controllable Expenses 417,863 362,679 453,900 179,258 455,535 452,000 55000 - Pension Obligation Bond POB Allocation 280,995 169,344 225,555 169,166 225,555 219,437 55000:Allocated Costs 280,995 169,344 225,555 169,166 225,555 219,437 54000 - Gas and Electricity 0 0 12,144 0 12,144 12,144
54000:Utilities 0 0 12,144 0 12,144 12,144
Total Operating Expenditures 2,259,158 2,238,171 2,018,230 1,439,591 2,177,493 2,225,544 Fund - FD101 General Fund
CC2004 Training Bureau (Admin Service)
Account
9 4/30/2026 7:31 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 913,859 398,598 513,094 519,396 520,000 538,749 46000:Charges for Service 913,859 398,598 513,094 519,396 520,000 538,749 Total Revenue 913,859 398,598 513,094 519,396 520,000 538,749 51000 - Earnings and Benefits... 328,862 407,792 445,701 344,353 415,115 485,222 51000 - Holiday Sworn 561 1,144 0 0 0 0
51000 - Overtime Sworn... 46,560 28,995 20,800 17,776 32,038 20,800 51000 - Standby Sworn 7 117 0 0 0 0
51000:Staffing 375,991 438,048 466,501 362,129 447,153 506,022 55000 - Pension Obligation Bond POB Allocation 110,939 53,197 105,870 79,403 105,870 108,095 55000:Allocated Costs 110,939 53,197 105,870 79,403 105,870 108,095 Total Operating Expenditures 486,930 491,245 572,371 441,531 553,023 614,117 Fund - FD101 General Fund
CC2005 Reimbursed SRO Contract Services
Account
10 4/30/2026 7:31 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
51000 - Earnings and Benefits... 626,061 350,708 504,092 401,303 480,163 514,801 51000 - Holiday Sworn 1,445 2,254 2,000 1,563 2,000 2,000 51000 - Overtime Sworn... 159,578 150,332 90,279 161,120 465,280 90,279 51000:Staffing 787,084 503,294 596,371 563,986 947,443 607,080 52000 - Controllable Contract Services 104 49,525 87,000 59,149 87,000 87,000 52000 - Materials & Supplies 0 0 2,000 0 0 2,000
52000 - Small Tools and Equipment 0 1,896 2,500 0 0 2,500 52000 - Supplies Officers 89 258 0 0 0 0
52000:Controllable Expenses 192 51,679 91,500 59,149 87,000 91,500 55000 - Pension Obligation Bond POB Allocation 181,075 189,068 119,112 89,334 119,112 114,684 55000:Allocated Costs 181,075 189,068 119,112 89,334 119,112 114,684 Total Operating Expenditures 968,351 744,042 806,983 712,469 1,153,555 813,264 Fund - FD101 General Fund
CC2006 Mental Health Evaluation Team
Account
11 4/30/2026 7:32 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 2,500 0 0 0
45000:Other Revenues 0 0 2,500 0 0 0
Total Revenue 0 0 2,500 0 0 0
51000 - Earnings and Benefits... 2,453,286 2,434,717 2,101,833 1,686,869 2,025,585 2,499,839 51000 - Hourly... 0 0 11,000 7,278 8,000 24,800
51000 - Holiday Non-Sworn 0 192 0 0 0 0
51000 - Holiday Sworn 14,330 0 0 0 0 0
51000 - Overtime Sworn... 82,615 29,855 19,139 16,309 30,249 7,139 51000 - All Overtime Non-Sworn... 441 1,731 3,187 3,611 3,727 2,000 51000 - Retirement or Termination Payout 142,025 263,844 52,849 52,849 52,849 0 51000 - Standby Sworn 2,657 1,341 1,876 1,875 781 0
51000 - Sick Leave or Vacation Buyback... 49,114 22,135 21,671 19,277 17,588 18,500 51000:Staffing 2,744,468 2,753,814 2,211,555 1,788,070 2,138,779 2,552,278 52000 - Controllable Contract Services 0 0 25,000 0 0 0 52000 - Physical or Mental Exams 0 0 3,500 0 3,500 3,500 52000 - Small Tools and Equipment 444 3,789 4,300 3,860 4,300 4,300 52000 - Special Programs 4,327 4,313 7,500 5,186 2,789 7,500 52000:Controllable Expenses 4,771 8,102 40,300 9,045 10,589 15,300 55000 - Information Systems Allocation 0 0 796 597 796 51,578 55000 - Pension Obligation Bond POB Allocation 502,919 1,031,734 518,397 388,798 518,397 504,272 55000:Allocated Costs 502,919 1,031,734 519,193 389,395 519,193 555,850 Total Operating Expenditures 3,252,158 3,793,650 2,771,048 2,186,510 2,668,561 3,123,428 Fund - FD101 General Fund
CC2007 Police Administration
Account
12 4/30/2026 7:32 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 - DPOA Services 176,400 176,400 187,288 14,700 194,780 204,520 46000:Charges for Service 176,400 176,400 187,288 14,700 194,780 204,520 Total Revenue 176,400 176,400 187,288 14,700 194,780 204,520 51000 - Earnings and Benefits... 333,654 379,340 412,714 320,507 407,886 450,945 51000 - Holiday Sworn 9,654 6,425 8,262 8,262 6,885 7,000 51000 - Overtime Sworn... 61,747 61,496 43,553 43,482 47,142 43,553 51000 - All Overtime Non-Sworn... 1,091 2,366 2,500 2,393 2,000 2,000 51000 - Retirement or Termination Payout 24,692 0 0 0 0 0 51000 - Standby Sworn 2,469 301 547 1,638 0 0
51000:Staffing 433,308 449,929 467,576 376,282 463,913 503,498 55000 - Pension Obligation Bond POB Allocation 140,796 99,186 97,593 73,195 97,593 100,459 55000:Allocated Costs 140,796 99,186 97,593 73,195 97,593 100,459 Total Operating Expenditures 574,104 549,115 565,169 449,476 561,506 603,957 Fund - FD101 General Fund
CC2008 DPOA Contract Services
Account
13 4/30/2026 7:32 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
51000 - Earnings and Benefits... 0 0 0 0 0 584,496
51000 - Overtime Sworn... 0 0 0 7,422 0 82,000
51000 - Proposed Reduction 0 0 0 0 0 -21,058
51000:Staffing 0 0 0 7,422 0 645,438
52000 - Controllable Contract Services 0 64,216 0 -6,565 0 0 52000:Controllable Expenses 0 64,216 0 -6,565 0 0
55000 - Fleet Operation 0 0 0 0 0 253,965
55000 - Information Systems Allocation 0 0 0 0 0 581
55000 - Pension Obligation Bond POB Allocation 0 225,270 0 0 0 0 55000:Allocated Costs 0 225,270 0 0 0 254,546
Total Operating Expenditures 0 289,486 0 856 0 899,984
Fund - FD101 General Fund
CC2009 HEART
Account
14 4/30/2026 7:33 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 - Traffic Safety Fines 6,381 8,512 8,115 6,862 8,115 8,115 41000:Fines 6,381 8,512 8,115 6,862 8,115 8,115
46000 - DUI Cost Recovery 24,361 27,198 21,000 13,294 21,000 21,000 46000 - Police Revenues 9,843 12,622 11,000 900 11,000 11,000 46000 - Processing Fees-Police 192,725 158,711 185,994 138,654 165,944 185,994 46000 - Reimbursable Services 32,833 80,661 75,000 58,635 78,150 82,000 46000 - Reimbursement fr Other Agency 43,479 77,101 50,000 34,963 34,963 50,000 46000:Charges for Service 303,242 356,293 342,994 246,446 311,057 349,994 47200 - Sale of Capital Assets 400 2,450 0 0 0 0
47200:Proceeds from Sale of Asset 400 2,450 0 0 0 0
Total Revenue 310,022 367,256 351,109 253,308 319,172 358,109 51000 - Earnings and Benefits... 16,817,740 18,862,480 20,026,206 16,420,270 19,687,550 23,804,602 51000 - Holiday Non-Sworn 7,555 11,911 8,061 9,977 8,061 8,061 51000 - Holiday Sworn 356,469 412,865 338,932 409,967 450,000 338,932 51000 - Overtime Special (Reimbursable) 34,427 57,355 66,000 52,614 66,000 66,000 51000 - Overtime Sworn... 2,397,302 2,464,713 879,596 1,145,909 1,586,721 879,596 51000 - All Overtime Non-Sworn... 28,082 50,460 40,000 18,695 29,839 40,000 51000 - Retirement or Termination Payout 327,793 26,838 0 308,512 308,512 0 51000 - Standby Non-Sworn 0 173 0 0 0 0
51000 - Standby Sworn 43,217 62,542 65,700 39,190 53,025 65,700 51000 - Sick Leave or Vacation Buyback... 2,584 15,108 33,936 35,124 35,124 86,150 51000 - Proposed Reduction 0 0 0 0 0 -610,690
51000:Staffing 20,015,169 21,964,444 21,458,431 18,440,259 22,224,832 24,678,351 52000 - Adjustment for Bad Debt Expense 0 0 0 2,064 2,064 0 52000 - Canine Program 20,493 18,134 32,000 20,067 24,500 21,500 52000 - Controllable Contract Services 79,199 41,533 145,150 21,307 145,150 281,650 52000 - Office Supplies 0 0 0 42 0 0
52000 - Other Expense 73,454 71,204 11,549 4,035 4,300 11,549 52000 - Small Tools and Equipment 8,538 4,197 67,900 2,120 4,253 70,900 52000 - Supplies Officers 88,459 246 0 0 0 0
52000 - Vehicle Expense Outside Vendor 29,858 0 0 0 0 0 52000:Controllable Expenses 300,002 135,314 256,599 49,634 180,267 385,599 53000 - IT Automation/Software-Maintenance 45,825 0 0 0 0 0 53000 - Tuition Reimbursement 23,658 18,041 20,000 9,675 20,000 20,000 53000:Required Expenses 69,483 18,041 20,000 9,675 20,000 20,000 55000 - Claims Expense Liability 52,816 253,065 245,026 183,769 245,026 200,333 55000 - Information Systems Allocation 0 0 796 597 796 626,610 55000 - Pension Obligation Bond POB Allocation 4,796,500 4,434,683 5,002,093 3,751,570 5,002,093 5,348,427 Fund - FD101 General Fund
CC2010 Patrol Services
Account
15 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:Allocated Costs 4,849,316 4,687,748 5,247,915 3,935,936 5,247,915 6,175,370 60000 - Autos and Trucks 1,545,912 0 0 0 0 0
60000 - Other Equipment 0 0 178,964 0 0 0
60000:Capital 1,545,912 0 178,964 0 0 0
Total Operating Expenditures 26,779,882 26,805,548 27,161,909 22,435,504 27,673,014 31,259,320 16 4/30/2026 7:33 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
51000 - Earnings and Benefits... 228,625 251,013 253,017 211,039 249,512 267,341 51000 - Hourly... 97,527 103,730 95,089 81,826 97,387 99,800 51000 - Overtime Hourly 236 0 0 0 0 0
51000 - Holiday Sworn 6,133 5,206 5,000 1,213 0 5,000
51000 - Overtime Special (Reimbursable) 0 0 15,000 0 0 15,000 51000 - Overtime Sworn... 5,902 1,800 1,270 776 0 0
51000 - Sick Leave or Vacation Buyback... 0 0 0 0 0 6,400 51000:Staffing 338,424 361,749 369,376 294,854 346,899 393,541 52000 - Equipment Maintenance and Repair 127,205 107,794 113,700 83,226 113,700 113,700 52000 - Other Rentals 74,420 69,071 75,362 59,204 70,088 75,362 52000 - Small Tools and Equipment 2,301 1,740 2,792 0 0 2,792 52000:Controllable Expenses 203,926 178,605 191,854 142,430 183,788 191,854 53000 - Fuel Expense 23,923 32,069 45,000 28,218 47,069 51,800 53000:Required Expenses 23,923 32,069 45,000 28,218 47,069 51,800 55000 - Pension Obligation Bond POB Allocation 62,034 61,989 59,692 44,769 59,692 59,557 55000:Allocated Costs 62,034 61,989 59,692 44,769 59,692 59,557 60000 - Other Equipment 0 120,000 169,000 0 169,000 0
60000:Capital 0 120,000 169,000 0 169,000 0
Total Operating Expenditures 628,306 754,412 834,922 510,271 806,448 696,752 Fund - FD101 General Fund
CC2012 Aero Patrol Services
Account
17 4/30/2026 7:33 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 Viol Late Fines 212,322 353,553 388,626 80,291 98,725 388,626 41000 - Parking Violations 782,029 759,150 401,480 889,393 903,680 401,480 41000 - Traffic Safety Fines 0 426,547 900,000 420,619 655,673 900,000 41000:Fines 994,351 1,539,249 1,690,106 1,390,302 1,658,078 1,690,106 43000 - Damage Claim Repayments 0 21,012 0 0 0 0
43000:Intergovernmental 0 21,012 0 0 0 0
47200 - Sale of Capital Assets 0 938 0 0 0 0
47200:Proceeds from Sale of Asset 0 938 0 0 0 0
45000 - Miscellaneous Revenue 0 4,051 0 0 0 0
45000:Other Revenues 0 4,051 0 0 0 0
Total Revenue 994,351 1,565,250 1,690,106 1,390,302 1,658,078 1,690,106 51000 - Earnings and Benefits... 1,846,836 2,046,147 2,096,657 1,580,823 2,127,992 2,879,288 51000 - Hourly... 37,212 30,172 166,336 31,848 35,000 166,336 51000 - Holiday Non-Sworn 0 0 797 797 0 0
51000 - Holiday Sworn 561 0 0 0 0 0
51000 - Overtime Sworn... 275,805 385,510 172,101 160,829 200,000 132,101 51000 - All Overtime Non-Sworn... 7,458 26,653 30,000 14,836 25,000 30,000 51000 - Retirement or Termination Payout 15,024 1,461 846 845 845 0 51000 - Standby Sworn 152,182 141,702 110,000 116,578 100,000 100,000 51000 - Sick Leave or Vacation Buyback... 0 0 0 0 0 8,205 51000 - Proposed Reduction 0 0 0 0 0 -631,748
51000:Staffing 2,335,078 2,631,645 2,576,737 1,906,556 2,488,837 2,684,182 52000 - Building and Yard Repairs 19,500 20,147 0 0 0 0 52000 - Controllable Contract Services 0 30,069 0 0 0 0 52000 - Equipment Maintenance and Repair 350 1,930 2,000 1,002 2,000 2,000 52000 - Office Supplies 1,138 1,260 5,000 1,261 5,000 5,000 52000 - Other Expense 710 694 950 811 950 950
52000 - Postage 0 0 4,200 0 4,200 4,200
52000 - Printing and Copying 21 14 842 7 842 842
52000 - Small Equipment Special or Safety 182 0 8,400 0 8,400 8,400 52000 - Small Tools and Equipment 4,556 37,869 4,050 968 4,050 4,050 52000 - Special Programs 0 165 0 0 0 0
52000 - Supplies Officers 0 1,715 0 0 0 0
52000 - Towing Non-City Vehicle 828 1,826 3,000 901 3,000 3,000 52000 - Training and Professional Development 0 2,200 0 0 0 0 52000:Controllable Expenses 27,285 97,888 28,442 4,949 28,442 28,442 55000 - Information Systems Allocation 0 4,485 0 0 0 91,259 55000 - Pension Obligation Bond POB Allocation 606,030 549,862 586,638 439,979 586,638 575,117 Fund - FD101 General Fund
CC2014 Traffic Patrol Services
Account
18 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:Allocated Costs 606,030 554,347 586,638 439,979 586,638 666,376 60000 - Autos and Trucks 0 80,547 0 0 0 0
60000:Capital 0 80,547 0 0 0 0
54000 - Desk Phone Expense 607 0 0 0 0 0
54000 - Telephone Service Expense 3,091 0 0 0 0 0
54000:Utilities 3,698 0 0 0 0 0
Total Operating Expenditures 2,972,091 3,364,427 3,191,817 2,351,483 3,103,917 3,379,000 19 4/30/2026 7:34 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
51000 - Earnings and Benefits... 428,332 471,051 457,633 310,840 457,633 609,607 51000 - Hourly... 0 0 249 0 0 0
51000 - Holiday Non-Sworn 47 0 0 0 0 0
51000 - Overtime Sworn... 32,338 61,730 34,320 25,110 34,320 34,320 51000 - All Overtime Non-Sworn... 23,692 43,624 48,000 12,626 48,000 48,000 51000 - Retirement or Termination Payout 49 0 30,368 30,367 30,367 0 51000 - Sick Leave or Vacation Buyback... 0 0 0 0 0 7,135 51000:Staffing 484,458 576,405 570,570 378,943 570,320 699,062 52000 - Community Outreach 0 0 0 46 0 0
52000 - Community Programs 5,732 6,049 6,000 2,723 6,000 6,000 52000 - Computer Related Acquisitions 513 0 0 0 0 0
52000 - Office Supplies 232 246 1,736 676 1,200 1,200
52000 - Printing and Copying 3,501 3,452 5,043 42 5,000 5,000 52000 - Small Tools and Equipment 90,606 3,043 2,750 307 1,200 2,750 52000 - Special Programs 57,537 43,149 44,000 13,979 44,000 45,000 52000:Controllable Expenses 158,121 55,939 59,529 17,774 57,400 59,950 55000 - Information Systems Allocation 0 679 0 0 0 23,776 55000 - Pension Obligation Bond POB Allocation 88,270 90,890 89,291 66,968 89,291 88,907 55000:Allocated Costs 88,270 91,569 89,291 66,968 89,291 112,683 60000 - Building Improvements 27,211 0 0 0 0 0
60000:Capital 27,211 0 0 0 0 0
Total Operating Expenditures 758,059 723,913 719,390 463,685 717,011 871,695 Fund - FD101 General Fund
CC2015 Crime Prevention and Outreach
Account
20 4/30/2026 7:34 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
51000 - Earnings and Benefits... 864,910 1,132,671 1,419,278 937,303 1,326,281 1,497,312 51000 - Holiday Sworn 6,809 0 4,831 4,830 1,213 0
51000 - Overtime Sworn... 331,076 71,238 52,319 41,345 46,713 52,319 51000 - All Overtime Non-Sworn... 438 651 2,000 0 0 2,000 51000 - Retirement or Termination Payout 30,246 0 0 0 0 0 51000 - Standby Sworn 1,640 4,262 3,360 4,209 6,719 2,000 51000 - Sick Leave or Vacation Buyback... 0 0 7,815 7,814 7,814 8,205 51000 - Proposed Reduction 0 0 0 0 0 -210,583
51000:Staffing 1,235,118 1,208,822 1,489,603 995,501 1,388,740 1,351,253 52000 - Small Tools and Equipment 1,393 498 1,500 0 0 1,500 52000:Controllable Expenses 1,393 498 1,500 0 0 1,500
55000 - Pension Obligation Bond POB Allocation 347,466 340,199 338,883 254,162 338,883 333,593 55000:Allocated Costs 347,466 340,199 338,883 254,162 338,883 333,593 Total Operating Expenditures 1,583,977 1,549,519 1,829,986 1,249,663 1,727,623 1,686,346 Fund - FD101 General Fund
CC2016 Major Crimes Task Force
Account
21 4/30/2026 7:34 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 - Controllable Contract Services 466,305 447,584 505,682 305,159 454,050 523,055 52000:Controllable Expenses 466,305 447,584 505,682 305,159 454,050 523,055 Total Operating Expenditures 466,305 447,584 505,682 305,159 454,050 523,055 Fund - FD101 General Fund
CC2017 Crossing Guards
Account
22 4/30/2026 7:34 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 0 200,000 75,000 0 75,000 75,000 44000:Licenses, permits and fees 0 200,000 75,000 0 75,000 75,000 46000 - Reimbursable Services 0 93,711 150,000 18,905 150,000 150,000 46000:Charges for Service 0 93,711 150,000 18,905 150,000 150,000 Total Revenue 0 293,711 225,000 18,905 225,000 225,000
51000 - Earnings and Benefits... 0 0 3,263 0 3,263 0
51000 - Overtime Special (Reimbursable) 444 59,238 75,000 54,619 75,000 75,000 51000 - Overtime Sworn... 0 73,333 156,000 7,249 156,000 156,000 51000:Staffing 444 132,571 234,263 61,868 234,263 231,000 Total Operating Expenditures 444 132,571 234,263 61,868 234,263 231,000 Fund - FD101 General Fund
CC2018 Homeless Outreach Support Team
Account
23 4/30/2026 7:35 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
46000 - Police Revenues 4,628 2,490 3,000 550 3,000 3,000 46000 - Reimbursement fr Other Agency 13,301 2,692 10,000 0 10,000 10,000 46000:Charges for Service 17,928 5,182 13,000 550 13,000 13,000 Total Revenue 17,928 5,182 13,000 550 13,000 13,000
51000 - Earnings and Benefits... 8,516,549 8,961,533 8,825,447 6,550,774 8,178,284 10,248,790 51000 - Hourly... 142,260 145,240 101,292 88,883 101,290 101,292 51000 - Holiday Non-Sworn 269 0 0 0 0 0
51000 - Holiday Sworn 504 6,146 16,000 1,224 2,447 16,000 51000 - Callback Pay 540 84 0 0 0 0
51000 - Overtime Sworn... 782,327 687,754 308,811 343,935 398,730 307,476 51000 - All Overtime Non-Sworn... 20,736 11,026 45,761 9,789 55,083 45,761 51000 - Retirement or Termination Payout 5,410 424,741 181,543 181,543 181,542 0 51000 - Standby Non-Sworn 40,992 46,319 30,579 34,007 34,007 0 51000 - Standby Sworn 159,877 199,403 160,000 174,547 191,510 160,000 51000 - Sick Leave or Vacation Buyback... 8,670 9,017 54,296 54,295 54,295 64,423 51000 - Proposed Reduction 0 0 0 0 0 -842,330
51000:Staffing 9,678,135 10,491,263 9,723,729 7,438,997 9,197,188 10,101,412 52000 - Controllable Contract Services 30,312 39,254 44,500 10,750 41,200 44,500 52000 - Dues, Subscriptions and Certificates 959 0 0 0 0 0 52000 - Equipment Rental 180 255 550 0 0 550
52000 - Extradition Expense 10,700 0 10,000 2,000 0 10,000 52000 - Small Tools and Equipment 0 0 5,000 0 0 0
52000:Controllable Expenses 42,151 39,509 60,050 12,750 41,200 55,050 53000 - Coroners Fees 0 0 4,000 0 0 4,000
53000 - Fuel Expense 385 467 1,000 191 1,000 1,200
53000 - Tuition Reimbursement 4,877 18,968 19,409 19,409 17,274 0 53000:Required Expenses 5,262 19,435 24,409 19,600 18,274 5,200 55000 - Information Systems Allocation 0 0 0 0 0 5,808
55000 - Pension Obligation Bond POB Allocation 2,356,196 2,236,791 2,133,962 1,600,471 2,133,962 2,008,887 55000:Allocated Costs 2,356,196 2,236,791 2,133,962 1,600,471 2,133,962 2,014,695 Total Operating Expenditures 12,081,744 12,786,998 11,942,150 9,071,818 11,390,624 12,176,357 Fund - FD101 General Fund
CC2020 Investigative Services (Special Services)
Account
24 4/30/2026 7:35 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
46000 - Reimbursement fr Other Agency 583,316 561,534 600,000 562,632 600,000 600,000 46000:Charges for Service 583,316 561,534 600,000 562,632 600,000 600,000 Total Revenue 583,316 561,534 600,000 562,632 600,000 600,000 51000 - Earnings and Benefits... 466,998 528,191 562,095 452,684 544,278 578,958 51000 - Overtime Sworn... 129,237 127,482 130,000 132,254 180,182 130,000 51000 - All Overtime Non-Sworn... 2,189 0 5,000 0 0 5,000 51000 - Sick Leave or Vacation Buyback... 0 0 4,000 0 0 7,135 51000:Staffing 598,424 655,673 701,095 584,938 724,460 721,093 55000 - Pension Obligation Bond POB Allocation 184,345 131,192 133,223 99,917 133,223 128,977 55000:Allocated Costs 184,345 131,192 133,223 99,917 133,223 128,977 Total Operating Expenditures 782,769 786,865 834,318 684,856 857,683 850,070 Fund - FD101 General Fund
CC2022 LA TRAP
Account
25 4/30/2026 7:36 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
51000 - Earnings and Benefits... 380,232 392,208 853,814 338,936 477,024 491,458 51000 - Holiday Sworn 0 0 0 1,202 1,202 0
51000 - Overtime Sworn... 264,625 124,703 185,987 140,340 127,857 185,987 51000 - All Overtime Non-Sworn... 0 187 0 407 408 0
51000 - Standby Sworn 0 808 300 104 0 300
51000 - Proposed Reduction 0 0 0 0 0 -631,748
51000:Staffing 644,857 517,906 1,040,101 480,990 606,491 45,997 55000 - Pension Obligation Bond POB Allocation 203,346 202,360 202,409 151,807 202,409 250,405 55000:Allocated Costs 203,346 202,360 202,409 151,807 202,409 250,405 Total Operating Expenditures 848,203 720,266 1,242,510 632,797 808,900 296,402 Fund - FD101 General Fund
CC2023 Sexual Exploitation and Traffic Team
Account
26 4/30/2026 7:36 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 - Police Revenues 18,752 25,199 30,930 20,345 30,930 30,930 46000:Charges for Service 18,752 25,199 30,930 20,345 30,930 30,930 Total Revenue 18,752 25,199 30,930 20,345 30,930 30,930 51000 - Earnings and Benefits... 1,469,896 1,443,356 1,513,402 1,133,217 1,450,000 1,929,888 51000 - Hourly... 16,247 31,695 0 0 0 27,707
51000 - Overtime Hourly 33 0 0 0 0 0
51000 - Holiday Non-Sworn 21,958 18,051 14,648 14,122 12,616 14,648 51000 - Callback Pay 259 99 300 28 0 300
51000 - All Overtime Non-Sworn... 20,685 20,286 18,462 7,533 9,520 18,462 51000 - Retirement or Termination Payout 2,002 3,549 33,232 33,231 33,231 0 51000 - Standby Non-Sworn 0 0 29 28 0 0
51000 - Sick Leave or Vacation Buyback... 724 0 0 0 0 0 51000 - Proposed Reduction 0 0 0 0 0 -292,578
51000:Staffing 1,531,804 1,517,037 1,580,073 1,188,160 1,505,367 1,698,427 52000 - Building and Yard Repairs 0 22,524 0 0 0 0
52000 - Computer Related Acquisitions 0 0 8,231 0 0 0
52000 - Office Supplies 0 141 901 0 901 901
52000 - Small Tools and Equipment 2,819 2,596 3,000 1,880 3,000 3,000 52000 - Training and Professional Development 2,119 1,245 3,000 803 3,000 3,000 52000:Controllable Expenses 4,938 26,506 15,132 2,683 6,901 6,901 53000 - IT Automation/Software-Maintenance 347,060 328,350 374,173 374,172 339,500 339,500 53000:Required Expenses 347,060 328,350 374,173 374,172 339,500 339,500 55000 - Information Systems Allocation 0 610 0 0 0 105,131 55000 - Pension Obligation Bond POB Allocation 190,547 170,390 160,103 120,077 160,103 153,466 55000:Allocated Costs 190,547 171,000 160,103 120,077 160,103 258,597 54000 - Desk Phone Expense 658 0 0 0 0 0
54000:Utilities 658 0 0 0 0 0
Total Operating Expenditures 2,075,007 2,042,893 2,129,481 1,685,092 2,011,871 2,303,425 Fund - FD101 General Fund
CC2030 Records and Clerical
Account
27 4/30/2026 7:36 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 - Municipal Court Fines 69,368 10,154 17,000 10,778 16,104 17,000 41000:Fines 69,368 10,154 17,000 10,778 16,104 17,000
46000 - Jail Booking Fees 70,340 86,873 77,550 55,318 67,052 77,550 46000 - Police Revenues 5,820 6,930 8,000 2,670 8,000 8,000 46000 - Prisoner Housing Pgm 2,995 0 0 0 0 0
46000 - Reimbursement fr Other Agency 210,762 313,165 204,623 0 204,623 217,100 46000:Charges for Service 289,917 406,968 290,173 57,988 279,675 302,650 Total Revenue 359,284 417,122 307,173 68,766 295,779 319,650 51000 - Earnings and Benefits... 2,068,268 1,996,970 2,069,792 1,529,975 1,834,216 2,557,393 51000 - Hourly... 76,640 51,961 46,242 39,562 40,260 46,242 51000 - Overtime Hourly 28 0 0 0 0 0
51000 - Holiday Non-Sworn 81,706 70,528 52,000 60,547 64,000 52,000 51000 - Callback Pay 1,496 3,070 2,000 1,235 1,257 2,000 51000 - Overtime Sworn... 899 209,332 0 136,225 140,000 0 51000 - All Overtime Non-Sworn... 239,244 325,480 185,000 252,634 357,000 185,000 51000 - Retirement or Termination Payout 4 15,752 0 25,739 25,739 0 51000 - Standby Non-Sworn 160 1,240 0 1,677 1,678 0
51000 - Sick Leave or Vacation Buyback... 0 75 7,575 0 0 0 51000 - Proposed Reduction 0 0 0 0 0 -337,427
51000:Staffing 2,468,444 2,674,408 2,362,609 2,047,594 2,464,150 2,505,208 52000 - Bed Linen and Supplies 17,704 13,633 18,200 13,009 23,791 18,200 52000 - Building and Yard Repairs 1,072 0 0 0 0 0
52000 - Controllable Contract Services 8,708 3,716 13,480 7,635 14,746 15,000 52000 - Fingerprint Expense 5,698 5,064 6,000 2,634 3,373 6,000 52000 - Janitorial Supplies 2,734 4,796 6,979 4,705 6,979 3,479 52000 - Materials & Supplies 3,974 6,658 10,225 5,211 4,030 10,225 52000 - Office Supplies 5,850 4,344 6,427 4,532 6,427 8,000 52000 - Photographic Expense 2,994 0 0 0 0 0
52000 - Prisoner Meals 25,714 28,421 27,520 16,349 21,610 27,520 52000 - Small Tools and Equipment 5,362 0 0 0 0 0
52000 - Vehicle Expense Outside Vendor 0 0 0 51 0 0
52000:Controllable Expenses 79,810 66,632 88,831 54,125 80,956 88,424 53000 - Medical Services 112,620 116,130 180,000 88,381 99,552 136,907 53000:Required Expenses 112,620 116,130 180,000 88,381 99,552 136,907 55000 - Pension Obligation Bond POB Allocation 224,882 207,871 206,470 154,852 206,470 203,367 55000:Allocated Costs 224,882 207,871 206,470 154,852 206,470 203,367 Total Operating Expenditures 2,885,757 3,065,041 2,837,910 2,344,953 2,851,128 2,933,906 Fund - FD101 General Fund
CC2031 Jail Services
Account
28 4/30/2026 7:37 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 - Reimbursable Services 0 0 2,000 0 2,000 2,000
46000:Charges for Service 0 0 2,000 0 2,000 2,000
Total Revenue 0 0 2,000 0 2,000 2,000
51000 - Earnings and Benefits... 2,812,202 2,799,581 3,142,606 2,353,435 3,165,411 3,961,021 51000 - Hourly... 114,699 129,299 97,451 88,196 97,451 0 51000 - Overtime Hourly 228 0 0 0 0 0
51000 - Holiday Non-Sworn 97,778 106,044 98,391 109,429 120,000 80,000 51000 - Callback Pay 3,486 3,278 4,376 5,922 3,846 4,000 51000 - Overtime Sworn... 1,900 0 284 284 284 0
51000 - All Overtime Non-Sworn... 295,342 333,737 309,716 316,081 453,369 309,716 51000 - Retirement or Termination Payout 8,767 11,319 4,038 4,038 4,038 0 51000 - Standby Non-Sworn 276 1,182 0 0 0 0
51000 - Proposed Reduction 0 0 0 0 0 -539,660
51000:Staffing 3,334,680 3,384,440 3,656,862 2,877,384 3,844,399 3,815,077 52000 - Computer Related Acquisitions 5,391 1,877 8,367 0 0 11,400 52000 - Controllable Contract Services 43,556 35,600 48,600 9,600 48,600 48,600 52000 - Other Expense 3,561 306 5,000 4,370 4,370 5,000 52000 - Small Tools and Equipment 2,418 2,565 5,000 419 419 5,000 52000 - Special Programs 1,278 0 2,000 1,323 1,322 2,000 52000:Controllable Expenses 56,205 40,349 68,967 15,711 54,711 72,000 55000 - Information Systems Allocation 0 9,308 0 0 0 177,973 55000 - Pension Obligation Bond POB Allocation 342,658 309,740 317,816 238,362 317,816 324,581 55000:Allocated Costs 342,658 319,048 317,816 238,362 317,816 502,554 54000 - Desk Phone Expense 1,113 0 0 0 0 0
54000 - Telephone Service Expense 6,713 0 0 0 0 0
54000:Utilities 7,826 0 0 0 0 0
Total Operating Expenditures 3,741,369 3,743,836 4,043,645 3,131,458 4,216,926 4,389,631 Fund - FD101 General Fund
CC2032 Dispatch Services
Account
29 4/30/2026 7:37 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
51000 - Earnings and Benefits... 196,112 331,156 350,738 266,729 318,361 359,490 51000 - Hourly... 66,946 73,286 87,133 53,728 55,100 87,133 51000 - Callback Pay 0 38 0 0 0 0
51000 - All Overtime Non-Sworn... 1,797 4,656 7,175 3,059 5,040 7,175 51000:Staffing 264,854 409,136 445,046 323,516 378,501 453,798 52000 - Building and Yard Repairs 145,114 5,411 19,400 4,568 5,000 5,000 52000 - Controllable Contract Services 15,100 582 8,980 0 8,900 8,900 52000 - Small Tools and Equipment 14,714 18,898 21,000 15,372 13,132 21,000 52000:Controllable Expenses 174,928 24,891 49,380 19,940 27,032 34,900 55000 - Pension Obligation Bond POB Allocation 20,832 29,886 30,605 22,954 30,605 28,585 55000:Allocated Costs 20,832 29,886 30,605 22,954 30,605 28,585 Total Operating Expenditures 460,614 463,913 525,031 366,410 436,138 517,283 Fund - FD101 General Fund
CC2033 Property and Evidence (Support Program)
Account
30 4/30/2026 7:37 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 0 45,000 19,478 45,000 45,000 46000:Charges for Service 0 0 45,000 19,478 45,000 45,000 Total Revenue 0 0 45,000 19,478 45,000 45,000
51000 - Overtime Sworn... 0 0 45,000 22,350 6,858 45,000 51000:Staffing 0 0 45,000 22,350 6,858 45,000
52000 - Materials & Supplies 0 0 3,100 531 1,200 3,100
52000 - Special Programs 4,653 377 10,780 124 270 10,780 52000 - Supplies Officers 1,008 1,967 0 80 80 0
52000:Controllable Expenses 5,661 2,344 13,880 735 1,550 13,880 Total Operating Expenditures 5,661 2,344 58,880 23,085 8,408 58,880 Fund - FD101 General Fund
CC2040 Volunteer Programs
Account
31 4/30/2026 7:38 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
51000 - Earnings and Benefits... 298,217 318,243 309,291 260,436 310,245 353,076 51000 - Holiday Non-Sworn 33 0 0 0 0 0
51000 - Callback Pay 385 134 600 44 600 600
51000 - All Overtime Non-Sworn... 2,738 572 28,495 133 45,000 45,000 51000 - Standby Non-Sworn 41,960 45,106 36,505 35,152 0 0 51000:Staffing 343,333 364,054 374,891 295,766 355,845 398,676 52000 - Controllable Contract Services 274,159 299,153 363,584 325,703 363,584 363,584 52000 - Dues, Subscriptions and Certificates 0 0 300 0 300 300 52000 - Equipment Maintenance and Repair 778 488 2,400 334 800 2,400 52000 - Fire Alarm Expense and Repair 1,093 119 1,847 0 0 1,847 52000 - Materials & Supplies 174 331 1,000 0 0 1,000
52000 - Radio Repairs 7,591 3,453 12,112 1,364 3,000 12,112 52000 - Small Tools and Equipment 9,450 7,789 9,100 1,322 9,100 9,100 52000:Controllable Expenses 293,246 311,335 390,343 328,724 376,784 390,343 55000 - Information Systems Allocation 0 1,412 0 0 0 12,993 55000 - Pension Obligation Bond POB Allocation 31,328 29,149 29,120 21,840 29,120 28,075 55000:Allocated Costs 31,328 30,561 29,120 21,840 29,120 41,068 54000 - Telephone Service Expense 1,141 0 0 0 0 0
54000:Utilities 1,141 0 0 0 0 0
Total Operating Expenditures 669,048 705,950 794,354 646,330 761,749 830,087 Fund - FD101 General Fund
CC2058 Communications Support
Account
32 This Page Intentionally Left Blank
City of Pomona 2026-27 Proposed Budget
Services Provided
~ Fire ~
The County of Los Angeles Fire Protection District has provided fire suppression and emergency medical services to the City of Pomona since 1994. The County is operating in the City of Pomona under specific response performance criteria. Services include fire suppression, fire prevention, and emergency responses.

In addition to staffing costs, the County assesses a ‘District Overhead’ rate to the cost of service. For FY 2026-27, the rate is estimated at 37.14%. The District classifies its cost in two categories: direct and indirect. Direct costs are related to the cost of positions assigned directly to Pomona operations, while indirect costs are related to administrative support, resources used for field operations, information technology, command and control, fleet services, construction and maintenance, and technical services. The overhead rate is calculated by dividing indirect costs by direct costs.

In addition to the contract cost, the City is also responsible for some remaining liability/workers’ compensation claims and payment of banked sick leave balances of former Pomona employees upon retirement from Los Angeles County. 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
44000 - Fire Permits & Inspections 94,782 50,151 0 675 675 0 44000:Licenses, permits and fees 94,782 50,151 0 675 675 0 45000 - Miscellaneous Revenue 837 0 0 0 0 0
45000 - Paramedic Pass Thru 1,745,221 1,096,250 750,000 392,091 502,000 700,000 45000:Other Revenues 1,746,058 1,096,250 750,000 392,091 502,000 700,000 47000 - Rentals - Property 7 7 7 0 0 0
47000:Use of Money and Property 7 7 7 0 0 0
Total Revenue 1,840,847 1,146,409 750,007 392,766 502,675 700,000 51000 - Earnings and Benefits... 0 0 0 6 0 0
51000 - Retirement or Termination Payout 1,175 265 0 447 0 0 51000:Staffing 1,175 265 0 453 0 0
53000 - Contract Fire 37,034,038 36,629,479 37,758,927 28,319,195 35,034,381 37,858,291 53000:Required Expenses 37,034,038 36,629,479 37,758,927 28,319,195 35,034,381 37,858,291 Total Operating Expenditures 37,035,213 36,629,744 37,758,927 28,319,648 35,034,381 37,858,291 Fund - FD101 General Fund
All Fire
Account
1 City of Pomona 2026-27ProposedBudget
Services Provided
~ Development Services ~
The Development Services Department consists of three divisions: Planning, Building, and Code Compliance. The Planning Division develops policies for land use and development citywide, processes discretionary and administrative land use permits, and staffs the Planning and Historic Preservation Commissions. The Building and Safety Division administers and enforces State and Federal regulations, local ordinances, and model codes related to building construction in the City of Pomona. The Code Compliance Division enforces the City’s Municipal Code for property maintenance, unpermitted uses, and other violations to ensure safe, clean, and healthy neighborhoods.

Division Details
Cost Center 1701 – Development Services Administration
Development Services Administration provides general oversight, monitoring, technical assistance, resource allocation, and schedule coordination for the Planning, Building & Safety, and Code Compliance Divisions.

Cost Center 1712 – Planning
The Planning Division is responsible for the development of the City of Pomona’s General Plan, a policy document to guide future land use in the city, and for the City of Pomona’s Zoning Ordinance, which implements these General Plan policies. Planning Staff handles works on current and long-range planning. Current Planning includes daily planning counter service, processing discretionary permits (e.g. conditional use permits), ministerial permits (e.g. landscape plan checks), plan check review, and fielding general land use and zoning inquiries. Long-range planning includes the development of General Plan updates (e.g. Housing Element), Specific Plan amendments, targeted code amendments (e.g. Waste & Recycling), geographic
information systems (GIS) analysis, and demographic research.

This includes Planning Staff training and continuing education.

Cost Center 1715 – Planning Commission/Historic Preservation Commission The Planning Division provides technical and logistical assistance to the Planning Commission and the Historic Preservation Commission. This program provides for Commissioner training and departmental expenses for Commission meetings.

Cost Center 1740 – Code Compliance
The mission of the Code Compliance unit is to promote clean, healthy, and safe neighborhoods in the City of Pomona. The Code Compliance Division enforces the City of Pomona’s Municipal Code and Zoning Ordinance and inspects residential, commercial, and industrial properties for violations that may threaten the general public’s safety, such as substandard living conditions, dangerous and hazardous structures, and illegal land uses. This work includes, but is not limited to, addressing illegal dumping activities, the closure of medical marijuana dispensaries, pallet recycling center inspections, and neighborhood meetings.

City of Pomona 2026-27ProposedBudget
Cost Center 2521 – Building & Safety
Building and Safety Division staff review and inspect all construction projects that require building permits within the City of Pomona. Staff reviews building plans, specifications, engineering calculations and other miscellaneous reports. Staff also inspects new construction for compliance with life and seismic safety requirements in coordination with other City/County Departments such as Planning, Public Works, and the Los Angeles County Fire Department. In addition, staff assists Code Compliance and Police with emergency code inspections and property abatement case protection. These services are to ensure that the life/safety building code requirements are followed for the protection of the entire Pomona community for new construction, renovations, and existing building stock throughout the City.
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 - Code Enforcement Citations 148,676 93,793 150,000 215,459 218,000 160,000 41000:Fines 148,676 93,793 150,000 215,459 218,000 160,000 44000 - Abate Hazardous Bldg 46,086 21,060 50,000 19,962 25,000 40,000 44000 - Admin Review Fee 571,497 512,373 650,000 488,424 500,000 650,000 44000 - Building Permits 2,887,757 2,281,621 2,500,000 1,712,332 1,800,000 2,300,000 44000 - Cannabis Permit Fee 8,033 22,698 20,000 14,419 20,000 20,000 44000 - CUP Inspection Drawdown Fee 380 675 4,000 3,492 4,200 4,200 44000 - Major Review Fee 230,063 203,102 160,000 163,703 164,000 200,000 44000 - Plan Check Fee 1,287,755 1,263,540 1,875,000 1,432,252 1,500,000 1,500,000 44000 - Vacant Property Reg Fee 26,908 52,561 45,000 74,605 73,000 62,000 44000:Licenses, permits and fees 5,058,479 4,357,630 5,304,000 3,902,285 4,086,200 4,776,200 46000 - Code Enforcement Svcs 100,000 100,000 100,000 100,000 100,000 100,000 46000:Charges for Service 100,000 100,000 100,000 100,000 100,000 100,000 43000 - Grant-State 0 -1 0 0 0 0
43000:Intergovernmental 0 -1 0 0 0 0
45000 - Miscellaneous Revenue 0 1 0 0 0 0
45000 - Project/Program Revenue 33,244 -279 0 0 0 0
45000 - Restitution or Settlement 0 0 0 35,758 35,800 0 45000:Other Revenues 33,244 -278 0 35,758 35,800 0
Total Revenue 5,340,400 4,551,143 5,554,000 4,253,502 4,440,000 5,036,200 51000 - Earnings and Benefits... 3,504,333 4,524,247 5,156,090 3,740,744 4,823,509 6,029,394 51000 - Hourly... 21,291 0 13,000 4,799 13,000 13,000
51000 - Holiday Non-Sworn 2,139 0 3,639 77 3,639 3,639
51000 - Callback Pay 0 0 1,150 0 650 650
51000 - All Overtime Non-Sworn... 36,914 87,821 69,500 58,863 74,500 74,500 51000 - Retirement or Termination Payout 8,392 144,547 0 0 0 0 51000 - Sick Leave or Vacation Buyback... 36,336 20,587 24,336 7,778 7,778 13,800 51000 - Proposed Reduction 0 0 0 0 0 -250,652
51000:Staffing 3,609,404 4,777,203 5,267,715 3,812,260 4,923,076 5,884,331 52000 - Abate Hazardous Buildings 38,943 4,750 40,000 18,402 10,000 40,000 52000 - Advertising 14,261 16,482 21,000 15,959 20,000 15,000 52000 - Building Permits 0 0 0 411 411 0
52000 - Community Programs 686 705 4,000 0 4,000 3,000
52000 - Computer Related Acquisitions 10,400 105 4,000 3,290 4,000 1,200 52000 - Construction No Retainer 0 4,447 0 0 0 0
52000 - Contract Building and Safety 1,005,019 539,126 412,877 273,573 312,877 300,000 52000 - Controllable Contract Services 119,710 67,035 248,000 65,375 255,000 145,000 52000 - Dues, Subscriptions and Certificates 11,695 9,032 19,600 6,888 19,600 22,624 Fund - FD101 General Fund
All Development 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 - Equipment Maintenance and Repair 4,371 5,694 7,200 3,112 8,200 8,200 52000 - Mileage Reimbursement 0 0 700 244 700 700
52000 - Office Supplies 9,877 11,579 12,600 4,239 12,600 13,130 52000 - Other Expense 831 856 2,120 168 2,120 2,120
52000 - Outside Legal Services 33,455 19,951 36,500 21,771 36,500 36,500 52000 - Postage 32,146 23,607 24,000 21,361 26,500 26,505 52000 - Printing and Copying 6,006 3,136 11,820 4,632 14,320 14,340 52000 - Safety Training and Equipment 1,752 3,738 3,000 2,017 3,000 3,000 52000 - Small Tools and Equipment 18,303 43,678 5,200 1,812 5,100 3,800 52000 - Training and Professional Development 33,905 38,114 28,000 14,495 28,000 36,000 52000 - Training Other 0 0 0 -32 0 0
52000 - Tuition Reimbursement 0 0 0 0 3,500 3,500
52000 - Uniforms 2,667 5,745 8,200 4,932 8,200 8,985
52000:Controllable Expenses 1,344,028 797,778 888,817 462,833 774,628 683,604 53000 - IT Automation/Software-Maintenance 0 5,879 3,500 3,227 3,080 7,800 53000 - Off-Site Storage 4,400 5,101 6,500 3,123 6,500 6,500 53000 - Permit Refunds Prior Year 25,717 0 0 75 0 0
53000 - Tuition Reimbursement 3,500 0 0 0 0 0
53000 - Building Permits and Regulatory Compliance 0 0 0 10 0 0 53000:Required Expenses 33,617 10,980 10,000 6,434 9,580 14,300 55000 - Claims Expense Liability 47,628 22,226 21,486 16,115 21,486 16,375 55000 - Fleet Operation 49,733 103,176 64,349 48,262 64,349 81,293 55000 - Information Systems Allocation 178,118 245,342 281,749 211,312 281,749 253,385 55000 - Liability Administration Allocation 240,978 290,315 297,287 222,965 297,287 314,086 55000 - Pension Obligation Bond POB Allocation 467,399 458,920 480,750 360,562 480,750 479,456 55000 - Unemployment Administration Allocation 543 566 619 464 619 420 55000 - Workers Compensation Administration Allocation 75,817 65,519 74,044 55,533 74,044 81,161 55000:Allocated Costs 1,060,216 1,186,064 1,220,284 915,212 1,220,284 1,226,176 60000 - Autos and Trucks 394,438 0 0 0 0 0
60000 - Furniture and Fixtures 0 81,174 0 0 0 0
60000:Capital 394,438 81,174 0 0 0 0
54000 - Air Cards 3,820 0 0 0 0 0
54000 - Cellular Phones 11,389 0 0 0 0 0
54000 - Desk Phone Expense 2,125 0 0 0 0 0
54000:Utilities 17,334 0 0 0 0 0
Total Operating Expenditures 6,459,036 6,853,198 7,386,816 5,196,740 6,927,568 7,808,411 2 Line Item
Details by
Division
3 4/30/2026 7:16 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
51000 - Earnings and Benefits... 386,134 622,767 477,445 373,063 477,445 502,364 51000 - Sick Leave or Vacation Buyback... 19,118 16,506 16,506 7,778 7,778 7,800 51000:Staffing 405,252 639,273 493,951 380,842 485,223 510,164 52000 - Dues, Subscriptions and Certificates 1,458 0 1,700 670 1,700 1,700 52000 - Office Supplies 600 465 600 0 600 630
52000 - Postage 0 0 100 0 100 105
52000 - Printing and Copying 149 16 320 30 320 340
52000 - Training and Professional Development 5,543 3,725 0 0 0 3,000 52000:Controllable Expenses 7,750 4,207 2,720 700 2,720 5,775 53000 - Tuition Reimbursement 3,500 0 0 0 0 0
53000:Required Expenses 3,500 0 0 0 0 0
55000 - Claims Expense Liability 0 22,226 21,486 16,115 21,486 16,375 55000 - Information Systems Allocation 12,860 20,008 17,477 13,108 17,477 11,294 55000 - Liability Administration Allocation 13,569 24,357 16,470 12,353 16,470 16,662 55000 - Pension Obligation Bond POB Allocation 44,567 63,679 41,653 31,240 41,653 39,946 55000 - Unemployment Administration Allocation 31 48 34 25 34 22 55000 - Workers Compensation Administration Allocation 4,269 5,497 4,102 3,076 4,102 4,306 55000:Allocated Costs 75,296 135,815 101,222 75,916 101,222 88,605 54000 - Desk Phone Expense 253 0 0 0 0 0
54000:Utilities 253 0 0 0 0 0
Total Operating Expenditures 492,050 779,295 597,893 457,458 589,165 604,544 Fund - FD101 General Fund
CC1701 Community Development Administration
Account
4 4/30/2026 7:16 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 - Admin Review Fee 571,497 512,373 650,000 490,778 500,000 650,000 44000 - Cannabis Permit Fee 8,033 22,698 20,000 14,419 20,000 20,000 44000 - CUP Inspection Drawdown Fee 380 675 2,000 1,396 2,000 2,000 44000 - Major Review Fee 230,063 203,102 160,000 165,497 164,000 200,000 44000:Licenses, permits and fees 809,973 738,847 832,000 665,183 686,000 872,000 43000 - Grant-State 0 -1 0 0 0 0
43000:Intergovernmental 0 -1 0 0 0 0
45000 - Miscellaneous Revenue 0 1 0 0 0 0
45000 - Project/Program Revenue 0 0 0 0 0 0
45000:Other Revenues 0 1 0 0 0 0
Total Revenue 809,973 738,847 832,000 665,183 686,000 872,000 51000 - Earnings and Benefits... 1,340,659 1,557,936 1,935,705 1,392,186 1,788,805 2,332,439 51000 - Hourly... 21,291 0 0 0 0 0
51000 - Holiday Non-Sworn 0 0 500 0 500 500
51000 - All Overtime Non-Sworn... 18,930 6,784 10,000 11,884 15,000 15,000 51000 - Retirement or Termination Payout 6,826 6,732 0 0 0 0 51000 - Sick Leave or Vacation Buyback... 11,803 2,252 6,000 0 0 6,000 51000 - Proposed Reduction 0 0 0 0 0 -250,652
51000:Staffing 1,399,510 1,573,704 1,952,205 1,404,070 1,804,305 2,103,287 52000 - Advertising 14,261 16,482 21,000 15,959 20,000 15,000 52000 - Community Programs 686 705 4,000 0 4,000 3,000
52000 - Computer Related Acquisitions 110 0 0 0 0 0
52000 - Controllable Contract Services 51,000 22,458 28,000 19,191 35,000 35,000 52000 - Dues, Subscriptions and Certificates 6,089 3,329 6,100 358 6,100 6,100 52000 - Equipment Maintenance and Repair 1,915 2,845 4,000 869 4,000 4,000 52000 - Mileage Reimbursement 0 0 200 0 200 200
52000 - Office Supplies 3,176 3,419 4,000 1,265 4,000 4,000 52000 - Other Expense 521 262 1,000 63 1,000 1,000
52000 - Postage 10,227 6,314 8,500 8,444 8,500 8,500
52000 - Printing and Copying 3,170 1,296 4,200 1,261 4,200 4,200 52000 - Small Tools and Equipment 250 14,477 300 262 300 300 52000 - Training and Professional Development 9,530 16,134 0 0 0 3,000 52000 - Tuition Reimbursement 0 0 0 0 3,500 3,500
52000:Controllable Expenses 100,934 87,721 81,300 47,671 90,800 87,800 53000 - IT Automation/Software-Maintenance 0 2,799 0 0 0 2,800 53000 - Off-Site Storage 4,400 5,101 6,500 3,123 6,500 6,500 53000 - Permit Refunds Prior Year 25,717 0 0 0 0 0
53000:Required Expenses 30,117 7,900 6,500 3,123 6,500 9,300 Fund - FD101 General Fund
CC1712 Planning
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
55000 - Fleet Operation 0 1,916 457 343 457 587
55000 - Information Systems Allocation 54,075 77,843 95,527 71,645 95,527 80,534 55000 - Liability Administration Allocation 77,129 101,546 114,468 85,851 114,468 116,637 55000 - Pension Obligation Bond POB Allocation 150,322 150,429 191,656 143,742 191,656 185,478 55000 - Unemployment Administration Allocation 173 198 238 178 238 156 55000 - Workers Compensation Administration Allocation 24,267 22,917 28,510 21,382 28,510 30,139 55000:Allocated Costs 305,966 354,849 430,856 323,142 430,856 413,531 60000 - Autos and Trucks 34,721 0 0 0 0 0
60000:Capital 34,721 0 0 0 0 0
54000 - Cellular Phones 3,690 0 0 0 0 0
54000 - Desk Phone Expense 708 0 0 0 0 0
54000:Utilities 4,399 0 0 0 0 0
Total Operating Expenditures 1,875,647 2,024,174 2,470,861 1,778,005 2,332,461 2,613,918 6 4/30/2026 7:17 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
52000 - Controllable Contract Services 75 0 0 0 0 0
52000 - Dues, Subscriptions and Certificates 1,582 521 1,000 0 1,000 1,000 52000 - Other Expense 0 264 500 0 500 500
52000 - Training and Professional Development 2,983 0 0 0 0 2,000 52000:Controllable Expenses 4,640 785 1,500 0 1,500 3,500 Total Operating Expenditures 4,640 785 1,500 0 1,500 3,500 Fund - FD101 General Fund
CC1715 Planning Historic and Preservation Commissions
Account
7 4/30/2026 7:17 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
41000 - Code Enforcement Citations 148,676 93,793 150,000 215,459 218,000 160,000 41000:Fines 148,676 93,793 150,000 215,459 218,000 160,000 44000 - Abate Hazardous Bldg 46,086 21,060 50,000 19,962 25,000 40,000 44000 - CUP Inspection Drawdown Fee 0 0 2,000 2,097 2,200 2,200 44000 - Vacant Property Reg Fee 26,908 52,561 45,000 74,605 73,000 62,000 44000:Licenses, permits and fees 72,995 73,622 97,000 96,664 100,200 104,200 46000 - Code Enforcement Svcs 100,000 100,000 100,000 100,000 100,000 100,000 46000:Charges for Service 100,000 100,000 100,000 100,000 100,000 100,000 45000 - Restitution or Settlement 0 0 0 35,758 35,800 0 45000:Other Revenues 0 0 0 35,758 35,800 0
Total Revenue 321,671 267,414 347,000 447,881 454,000 364,200 51000 - Earnings and Benefits... 888,736 982,370 1,222,977 837,365 1,074,930 1,312,964 51000 - Hourly... 0 0 13,000 4,799 13,000 13,000
51000 - Holiday Non-Sworn 2,139 0 2,139 77 2,139 2,139
51000 - Callback Pay 0 0 150 0 150 150
51000 - All Overtime Non-Sworn... 12,157 73,939 49,500 40,588 49,500 49,500 51000 - Retirement or Termination Payout 0 137,815 0 0 0 0 51000 - Sick Leave or Vacation Buyback... 5,415 1,829 1,830 0 0 0 51000:Staffing 908,447 1,195,954 1,289,596 882,828 1,139,719 1,377,753 52000 - Abate Hazardous Buildings 38,943 4,750 40,000 18,402 10,000 40,000 52000 - Computer Related Acquisitions 493 0 0 0 0 0
52000 - Controllable Contract Services 61,896 17,835 0 0 0 0 52000 - Dues, Subscriptions and Certificates 1,100 1,000 1,600 1,065 1,600 1,600 52000 - Equipment Maintenance and Repair 2,124 2,025 2,200 1,582 3,200 3,200 52000 - Mileage Reimbursement 0 0 0 244 0 0
52000 - Office Supplies 1,643 2,764 3,000 984 3,000 3,500 52000 - Other Expense 0 113 120 105 120 120
52000 - Outside Legal Services 33,455 19,951 36,500 21,771 36,500 36,500 52000 - Postage 21,904 17,293 15,000 12,917 17,500 17,500 52000 - Printing and Copying 593 974 3,300 2,603 5,800 5,800 52000 - Safety Training and Equipment 1,752 3,738 3,000 2,017 3,000 3,000 52000 - Small Tools and Equipment 10,357 1,007 1,400 893 1,300 0 52000 - Training and Professional Development 4,822 9,351 10,000 1,476 10,000 10,000 52000 - Training Other 0 0 0 45 0 0
52000 - Uniforms 1,894 2,935 5,700 4,249 5,700 5,985
52000:Controllable Expenses 180,977 83,734 121,820 68,352 97,720 127,205 55000 - Fleet Operation 49,733 92,961 48,017 36,013 48,017 68,293 55000 - Information Systems Allocation 66,195 86,212 96,391 72,293 96,391 90,888 Fund - FD101 General Fund
CC1740 Code Compliance
Account
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
55000 - Liability Administration Allocation 75,649 75,102 75,763 56,822 75,763 80,813 55000 - Pension Obligation Bond POB Allocation 131,496 110,531 107,920 80,940 107,920 104,404 55000 - Unemployment Administration Allocation 171 146 158 118 158 108 55000 - Workers Compensation Administration Allocation 23,801 16,949 18,870 14,153 18,870 20,882 55000:Allocated Costs 347,045 381,901 347,119 260,339 347,119 365,388 60000 - Autos and Trucks 123,717 0 0 0 0 0
60000:Capital 123,717 0 0 0 0 0
54000 - Air Cards 3,712 0 0 0 0 0
54000 - Cellular Phones 4,763 0 0 0 0 0
54000 - Desk Phone Expense 455 0 0 0 0 0
54000:Utilities 8,930 0 0 0 0 0
Total Operating Expenditures 1,569,117 1,661,589 1,758,535 1,211,519 1,584,558 1,870,346 9 4/30/2026 7:17 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
44000 - Building Permits 2,887,757 2,281,621 2,500,000 1,717,411 1,800,000 2,300,000 44000 - Plan Check Fee 1,287,755 1,263,540 1,875,000 1,435,155 1,500,000 1,500,000 44000:Licenses, permits and fees 4,175,512 3,545,161 4,375,000 3,152,565 3,300,000 3,800,000 45000 - Project/Program Revenue 33,244 -279 0 0 0 0
45000:Other Revenues 33,244 -279 0 0 0 0
Total Revenue 4,208,756 3,544,882 4,375,000 3,152,565 3,300,000 3,800,000 51000 - Earnings and Benefits... 888,804 1,361,174 1,519,963 1,144,464 1,482,329 1,881,627 51000 - Holiday Non-Sworn 0 0 1,000 0 1,000 1,000
51000 - Callback Pay 0 0 1,000 0 500 500
51000 - All Overtime Non-Sworn... 5,826 7,098 10,000 6,391 10,000 10,000 51000 - Retirement or Termination Payout 1,566 0 0 0 0 0 51000:Staffing 896,196 1,368,272 1,531,963 1,150,855 1,493,829 1,893,127 52000 - Building Permits 0 0 0 411 411 0
52000 - Computer Related Acquisitions 9,797 105 4,000 3,290 4,000 1,200 52000 - Construction No Retainer 0 4,447 0 0 0 0
52000 - Contract Building and Safety 1,005,019 539,126 412,877 273,573 312,877 300,000 52000 - Controllable Contract Services 6,739 26,743 220,000 46,859 220,000 110,000 52000 - Dues, Subscriptions and Certificates 1,467 4,181 9,200 4,795 9,200 12,224 52000 - Equipment Maintenance and Repair 332 824 1,000 661 1,000 1,000 52000 - Mileage Reimbursement 0 0 500 0 500 500
52000 - Office Supplies 4,458 4,930 5,000 1,991 5,000 5,000 52000 - Other Expense 310 217 500 0 500 500
52000 - Postage 14 0 400 0 400 400
52000 - Printing and Copying 2,094 849 4,000 739 4,000 4,000 52000 - Small Tools and Equipment 7,696 28,195 3,500 727 3,500 3,500 52000 - Training and Professional Development 11,026 8,904 18,000 13,019 18,000 18,000 52000 - Training Other 0 0 0 -77 0 0
52000 - Uniforms 773 2,810 2,500 683 2,500 3,000
52000:Controllable Expenses 1,049,727 621,331 681,477 346,853 581,888 459,324 53000 - IT Automation/Software-Maintenance 0 3,080 3,500 3,227 3,080 5,000 53000 - Permit Refunds Prior Year 0 0 0 75 0 0
53000 - Building Permits and Regulatory Compliance 0 0 0 10 0 0 53000:Required Expenses 0 3,080 3,500 3,312 3,080 5,000 55000 - Claims Expense Liability 47,628 0 0 0 0 0
55000 - Fleet Operation 0 8,299 15,875 11,906 15,875 12,413 55000 - Information Systems Allocation 44,988 61,279 72,354 54,266 72,354 70,669 55000 - Liability Administration Allocation 74,631 89,310 90,586 67,939 90,586 99,974 55000 - Pension Obligation Bond POB Allocation 141,014 134,281 139,521 104,641 139,521 149,628 Fund - FD101 General Fund
CC2521 Building
Account
10 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 168 174 189 142 189 134 55000 - Workers Compensation Administration Allocation 23,480 20,156 22,562 16,921 22,562 25,834 55000:Allocated Costs 331,909 313,499 341,087 255,815 341,087 358,652 60000 - Autos and Trucks 236,000 0 0 0 0 0
60000 - Furniture and Fixtures 0 81,174 0 0 0 0
60000:Capital 236,000 81,174 0 0 0 0
54000 - Air Cards 108 0 0 0 0 0
54000 - Cellular Phones 2,935 0 0 0 0 0
54000 - Desk Phone Expense 708 0 0 0 0 0
54000:Utilities 3,752 0 0 0 0 0
Total Operating Expenditures 2,517,583 2,387,355 2,558,027 1,756,835 2,419,884 2,716,103 11 This Page Intentionally Left Blank
City of Pomona 2026-27 Proposed Budget
Services Provided
~ PUBLIC WORKS ~
The Public Works Department is responsible for the maintenance, improvement, and management of the City’s infrastructure, including its Capital Improvement Program (CIP). The Department consists of: Administration, Engineering, Public Services, Parks and Facilities, and Equipment Maintenance.

The Engineering Division is divided into three programs: Engineering and Construction, Transportation and Development, and Traffic Operations. Engineering and Construction manages design, engineering, and inspection servicesfor CIPs projectsforstreets, traffic signals, parks, and other public infrastructure. Transportation and Development providestraffic engineering servicesto improve traffic safety and coordinate land development. Traffic Operations maintain traffic signals, street lights, and all underground services.

The Public Services Division consists of Street Maintenance and Solid Waste. Street Maintenance covers city streets,sidewalks, bridges, curbs and gutters ensuring safe roads and rights-of-way, as well as graffiti abatement. The Solid Waste team manages the agreement with the City’s exclusive hauler.

The Parks and Facilities Division maintains all City-owned properties, including parks, medians, and public buildings such as City Hall and the Library. This includes landscape maintenance, tree care and trimming, and the upkeep of recreational facilities, playgrounds, and restrooms at all City parks.

The Equipment Maintenance Division overseesthe maintenance, repair, and servicing of all City-owned vehicles and equipment, and manages preventative maintenance programs to ensure optimal performance and extend the lifespan of these assets.

Division Details
Cost Center 2501 – Public Works Administration
The Administration team plans, budgets, directs, and coordinates all services provided by the Department. Within the General Fund, administration covers: Street Maintenance, Graffiti Abatement, Homeless Encampment Action Response Team, Transportation and Development, Engineering and Construction, Facility Maintenance, Parks Landscape Maintenance, and Parks Facilities Maintenance.

Cost Center 2514 – Illegal Dumping
Illegal Dumping Abatement focuses on the removal of illegally dumpedwaste and debrisfrom public spacesthroughout the City. Reports of illegal dumping are received through the PomonaGo app, phone calls, or field inspections.

Crews are dispatched to affected areas to ensure timely removal ofmaterials, often improperly disposed bulky items, and litter.

Cost Center 2520 – Street Maintenance
The Street Maintenance team maintains City streets, sidewalks, bridges, curbs and gutters, and catch basins, to ensure safe conditions for vehicular and pedestrian traffic flow. Responsibilities include pothole and asphalt repairs, curb, gutter and sidewalk replacement, and pavement repairs. Last year’s accomplishments include:
• 156,394 square feet of Asphalt Repair;
•
201 signs repairs or replacements; and
• 351 street markings painted.

Cost Center 2525 – Graffiti Abatement
The Graffiti Removal team addresses graffiti on public and private structures throughout the City. Graffiti reports are received through the PomonaGo app, phone reports, orfield inspections and personnel are assigned by geographical areas for active removal. Funding comes from a combination of General Fund, Measure M, Measure R, and Gas Tax. Last year, 830,137 square feet of graffiti was removed from 13,284 locations.

City of Pomona 2026-27 Proposed Budget
Cost Center 2530 – Transportation and Development
The Transportation and Development program enhances traffic safety and development in the community by providing transportation engineering services and coordinating land development. Responsibilities include:
general traffic engineering services, speed studies, intersection studies of traffic controls, neighborhood traffic control, on-street parking regulations such astime-limit parking,signal timing reviews, traffic calming requests, and roadway lighting improvements. Funding is provided by General Fund and other transportation funds to:
•
• Manage traffic engineering for public improvements;
Review and process development and traffic control plans for public requirements
•
Handle permit requests and dry (gas, phone, electric, cable) utility project submittals; and
•
Perform signal and street lighting operations, maintenance, and management.

Cost Center 2532 – Engineering and Construction
The Engineering and Construction program provides design and engineering services for the annual Capital Improvement Program (CIP) forstreets, traffic signals, park sites, and other building improvements, as well as inspection for public improvements. Staff manages design, engineering, inspection services, and oversight of consulting engineers and architects. Key responsibilities include:
• Develop CIP projects for Council budget approval;
• Projectmanagementfor CIP and supplemental engineering for City water and sewer;
• Provide engineering study, design, and construction management services for the CIP; and
• Perform inspections of public improvements.

Cost Center 2541 – Facilities Maintenance
The Facilities Maintenance team maintains the structural, mechanical, and physical appearance of all City facilities. This includes repair, alteration, and preventive maintenance of designated City-owned facilities regularly and as needed in response to urgent situations. Other responsibilities include overseeingmajor office and building renovations, contract custodial services, and general building maintenance support, including contracts for various maintenance services.

Cost Center 2562 – Traffic Paint and Sign
The Traffic Paint and Sign program covers striping, painting and street signage along City streets. Funding is provided by a combination of General Fund, Measure M, Measure R, and Gas Tax.

Cost Center 2563 – Traffic Signal and Street Light Maintenance The Traffic Signal and Street Light Maintenance program provides for the maintenance and repair of street and traffic lights throughout the City.

Funding is provided by a combination of General Fund, Measure M, Measure R, and Gas Tax.

Cost Center 4011 – Parks Landscape Maintenance
The Parks Landscape Maintenance team manages the upkeep of landscape maintenance of all City parks, Civic Center and other City plazas, historical sites, medians, parkways, open space, various Police Department facilities, and Metrolink Stations. Services include turf mowing and edging, irrigation system maintenance and repairs, trash and debris removal, daily maintenance of park restrooms and picnic facilities, maintenance of sports facilities (soccer, baseball, and softball fields, tennis, handball and basketball courts), weed abatement, backflow maintenance and repair, and green waste recycling. The program maintains approximately 200 acres across 34 parks, 32 acres of medians and parkways, and 140 acres of undeveloped open space.

Cost Center 4035 – Parks Facilities Maintenance
The Parks Facilities Maintenance team is responsible for the structural, mechanical, and physical maintenance of all park facilitiesincluding restrooms, swimming pools, sports fields and court lighting, walkway lighting, community centers, historical sites and modular buildings, including playground safety inspection and repair.

Cost Center 2526 – HEART
The Homeless Encampment Action Response Team (HEART) coordinates the removal of homeless encampments and associated debris from public spaces throughout the City. Reports are received through field inspections and service requests. HEART Staff often coordinate efforts with the Police and Housing Departments and partner agencies.

The Phillips Ranch Zones A and B within the General Fund reflect the supplement paid by the City’s General Fund to the Phillips Ranch Assessment District for landscape maintenance within the assessment area. This includes maintenance at Country Crossings Park, Greenbelt Park, and Phillips Ranch Park.

Cost Center 4073 – Phillips Ranch Zones A and B
City of Pomona 2026-27 Proposed Budget
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 - Traffic Safety Fines 1,000 0 0 0 0 0
41000:Fines 1,000 0 0 0 0 0
44000 - Engineering Permits 197,211 199,011 160,000 134,556 160,000 160,000 44000 - Plan Check Fee 421,103 342,371 380,000 185,171 246,000 260,000 44000:Licenses, permits and fees 618,313 541,382 540,000 319,728 406,000 420,000 46000 - All Other Revenues 0 0 0 7,859 0 0
46000 - Sale of service 333,846 247,904 220,000 261,592 350,000 380,000 46000 - Street/Engr Misc 11,551 6,060 15,000 12,362 13,000 12,000 46000:Charges for Service 345,398 253,964 235,000 281,813 363,000 392,000 47200 - Sale of Capital Assets 1,650 7,600 0 0 0 0
47200:Proceeds from Sale of Asset 1,650 7,600 0 0 0 0
45000 - Donations 0 0 1,965 1,965 1,965 0
45000 - Miscellaneous Revenue 2,162 3,243 1,000 31,533 31,500 0 45000 - Reimbursement 12,000 0 0 0 0 0
45000:Other Revenues 14,162 3,243 2,965 33,498 33,465 0 49000 - Transfer from Devel Impact Fee 0 0 0 2,118,717 2,118,717 0 49000:Transfers In 0 0 0 2,118,717 2,118,717 0
Total Revenue 980,524 806,188 777,965 2,753,756 2,921,182 812,000 51000 - Earnings and Benefits... 3,235,028 4,053,009 3,895,814 3,146,058 4,089,824 5,471,279 51000 - Hourly... 51,194 43,657 68,354 27,567 48,370 143,290 51000 - Overtime Hourly 10 0 0 0 0 0
51000 - Holiday Non-Sworn 984 2,908 1,310 1,346 1,211 4,360 51000 - Callback Pay 2,685 3,637 7,900 3,431 7,900 7,650 51000 - All Overtime Non-Sworn... 211,368 225,187 299,120 161,921 278,870 390,065 51000 - Retirement or Termination Payout 32,785 133,016 33,150 0 33,150 120,000 51000 - Standby Non-Sworn 39,996 43,173 0 37,766 0 0
51000 - Sick Leave or Vacation Buyback... 26,884 22,235 28,422 22,757 22,762 27,900 51000 - Proposed Reduction 0 0 0 0 0 -116,892
51000:Staffing 3,600,934 4,526,821 4,334,070 3,400,847 4,482,087 6,047,652 52000 - Advertising 0 853 3,600 0 1,000 3,000
52000 - Appraisal Services 5,200 0 1,500 0 0 1,500
52000 - Building and Yard Repairs 7,041 5,443 30,075 4,734 30,075 28,000 52000 - Computer Related Acquisitions 10,028 0 3,900 3,836 3,840 0 52000 - Contingency Tree Trimming Citywide Extraodinary 226,930 261,880 200,000 99,177 200,000 250,000 52000 - Contract Building Automation 22,792 25,014 33,600 0 32,100 32,100 52000 - Contract Security 544,871 542,399 523,920 175,475 523,920 550,120 52000 - Controllable Contract Services 493,716 399,950 709,080 230,061 686,252 571,500 52000 - Dues, Subscriptions and Certificates 10,091 3,866 6,795 2,699 6,795 6,795 52000 - Equipment Maintenance and Repair 1,911 2,181 5,300 3,273 7,326 7,432 Fund - FD101 General Fund
All Public Works
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 - Facility and Property Maintenance 195,452 283,595 322,000 154,459 362,214 340,113 52000 - Janitorial Supplies 22,725 14,542 23,350 23,049 22,250 23,250 52000 - Tree Services 1,929,844 2,102,578 304,000 191,286 304,000 354,000 52000 - Materials & Supplies 22,080 23,027 44,625 9,296 44,625 35,200 52000 - Non Capital - Playground Area and Equipment 9,034 92,166 40,465 0 40,465 55,000 52000 - Office Supplies 7,284 12,115 14,026 6,517 13,726 13,850 52000 - Other Expense 126 409 0 0 0 0
52000 - Other General Expense 4,743 1,959 0 0 0 0
52000 - Postage 521 449 865 177 650 600
52000 - Printing and Copying 1,160 252 1,644 14 919 1,165 52000 - Safety Supplies 0 725 750 624 750 750
52000 - Safety Training and Equipment 2,159 5,399 7,500 3,154 7,500 8,000 52000 - Small Tools and Equipment 55,685 12,196 39,390 10,772 28,390 44,700 52000 - Temporary Agency Services 15,426 10,089 13,000 4,564 4,565 13,000 52000 - Traffic Signal Control and Cabinets 0 14,798 14,735 0 14,735 15,000 52000 - Training and Professional Development 39,348 25,567 33,545 4,462 33,545 34,225 52000 - Trees, Shrubs and Seeds 8,736 27,381 30,000 -1,920 30,000 30,000 52000 - Uniform Related Expense 0 0 0 0 0 8,910
52000 - Vandalism Repair & Replacement 6,497 0 7,500 7,500 7,500 10,000 52000 - Vehicle Expense Outside Vendor 2,078 0 0 0 7,869 0 52000 - Weed Abatement 5,250 0 14,000 0 14,000 25,000
52000 - Landscape Maintenance 0 0 2,052,180 1,286,334 2,052,180 2,113,745 52000:Controllable Expenses 3,650,725 3,868,833 4,481,345 2,219,544 4,481,191 4,576,955 53000 - Automation Lease 3,017 2,227 3,960 0 0 0
53000 - Dumping Fee 215,522 253,255 193,535 169,132 218,399 390,680 53000 - Fuel Expense 0 3,603 4,000 0 4,000 4,000
53000 - Hazardous Materials Compliance 2,288 10,873 6,500 1,204 7,300 30,800 53000 - IT Automation/Software-Maintenance 12,736 15,734 33,660 13,894 22,360 28,225 53000 - Permit Refunds Prior Year 1,050 0 0 0 0 0
53000 - Regulatory Compliance 1,485 1,658 2,900 1,045 1,800 1,800 53000 - Required Contract Services 275,725 320,667 385,965 181,403 385,965 390,875 53000 - Taxes Pomona Business Improvement District PBID 9,499 9,686 9,885 9,880 9,885 14,123 53000 - Uniform Service 14,942 17,098 16,700 14,786 18,105 19,549 53000:Required Expenses 536,263 634,799 657,105 391,345 667,814 880,052 55000 - Claims Expense Liability 748,150 698,177 842,458 631,843 842,458 1,155,399 55000 - Fleet Operation 148,091 181,775 171,580 128,685 171,580 340,884 55000 - Information Systems Allocation 224,213 290,918 309,724 232,293 309,724 314,869 55000 - Liability Administration Allocation 313,758 405,841 282,150 211,612 282,150 387,817 55000 - Pension Obligation Bond POB Allocation 553,766 503,836 439,516 329,637 439,512 517,667 55000 - Unemployment Administration Allocation 709 792 588 441 588 670 55000 - Workers Compensation Administration Allocation 98,716 91,595 70,276 52,707 70,276 100,214 55000:Allocated Costs 2,087,403 2,172,934 2,116,292 1,587,217 2,116,288 2,817,520 60000 - Autos and Trucks 374,509 0 0 0 0 0
60000 - Other Equipment 0 126,851 0 0 0 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 374,509 126,851 0 0 0 0
54000 - Cellular Phones 17,460 0 0 0 0 0
54000 - Desk Phone Expense 1,974 0 0 0 0 0
54000 - Gas and Electricity 349,902 385,730 411,825 298,720 413,265 420,925 54000 - Telephone Service Expense 9,394 0 0 0 0 0
54000 - Water 775,732 925,723 933,089 602,873 957,922 989,249 54000:Utilities 1,154,462 1,311,453 1,344,914 901,593 1,371,187 1,410,174 57000 - Principal Paid 79,032 -7,441 0 0 0 79,032
57000:Debt Service 79,032 -7,441 0 0 0 79,032
59000 - Transfer to CIP Project Fund 2,359,315 3,502,450 0 0 0 0 59000 - Transfer to Debt Service 977,797 982,524 979,570 489,785 979,570 979,611 59000 - Transfer to State Gas Tax 131,750 131,750 131,750 65,875 131,750 131,750 59000 - Transfer to Water Capital Improvement Project 0 50,000 0 0 0 0 59000:Transfer Out 3,468,862 4,666,724 1,111,320 555,660 1,111,320 1,111,361 Total Operating Expenditures 14,952,190 17,300,974 14,045,046 9,056,206 14,229,887 16,922,746 3 Line Item
Details by
Division
4 4/30/2026 7:24 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
47200 - Sale of Capital Assets 0 1,250 0 0 0 0
47200:Proceeds from Sale of Asset 0 1,250 0 0 0 0
Total Revenue 0 1,250 0 0 0 0
51000 - Earnings and Benefits... 209,793 292,216 252,334 194,054 246,271 234,123 51000 - Hourly... 16,475 20,324 1,027 0 0 0
51000 - All Overtime Non-Sworn... 49 209 0 128 0 0
51000 - Retirement or Termination Payout 0 35,231 7,650 0 7,650 0 51000 - Sick Leave or Vacation Buyback... 6,131 2,103 912 912 912 958 51000:Staffing 232,448 350,083 261,923 195,094 254,833 235,081 52000 - Computer Related Acquisitions 1,433 0 1,700 1,670 1,670 0 52000 - Controllable Contract Services 17,239 0 0 0 0 0 52000 - Dues, Subscriptions and Certificates 596 960 475 0 475 475 52000 - Equipment Maintenance and Repair 0 0 200 132 200 200 52000 - Office Supplies 1,313 1,712 2,100 1,038 1,900 2,100 52000 - Other Expense 126 409 0 0 0 0
52000 - Postage 467 202 400 170 400 200
52000 - Printing and Copying 116 19 250 2 200 200
52000 - Small Tools and Equipment 637 1,213 60 57 60 700 52000 - Training and Professional Development 4,653 4,160 5,200 1,958 5,200 5,200 52000:Controllable Expenses 26,581 8,675 10,385 5,027 10,105 9,075 53000 - Automation Lease 332 125 0 0 0 0
53000 - Taxes Pomona Business Improvement District PBID 5,615 5,726 5,845 5,841 5,845 5,962 53000:Required Expenses 5,946 5,851 5,845 5,841 5,845 5,962 55000 - Claims Expense Liability 504,920 685,460 822,515 616,886 822,515 1,118,261 55000 - Information Systems Allocation 117,715 125,890 82,977 62,233 82,977 98,071 55000 - Liability Administration Allocation 116,824 131,315 15,319 11,489 15,319 42,489 55000 - Pension Obligation Bond POB Allocation 151,307 27,275 23,424 17,568 23,424 20,878 55000 - Unemployment Administration Allocation 264 256 32 24 32 57 55000 - Workers Compensation Administration Allocation 36,755 29,636 3,816 2,862 3,816 10,979 55000:Allocated Costs 927,785 999,832 948,083 711,062 948,083 1,290,735 54000 - Cellular Phones 1,626 0 0 0 0 0
54000 - Desk Phone Expense 405 0 0 0 0 0
54000 - Telephone Service Expense 2,948 0 0 0 0 0
54000:Utilities 4,978 0 0 0 0 0
57000 - Principal Paid 79,032 -7,441 0 0 0 79,032
57000:Debt Service 79,032 -7,441 0 0 0 79,032
59000 - Transfer to Debt Service 977,797 982,524 979,570 489,785 979,570 979,611 59000:Transfer Out 977,797 982,524 979,570 489,785 979,570 979,611 Fund - FD101 General Fund
CC2501 Public Works Administration
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
Total Operating Expenditures 2,254,567 2,339,524 2,205,806 1,406,810 2,198,436 2,599,496 6 4/30/2026 7:25 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 - Reimbursement 12,000 0 0 0 0 0
45000:Other Revenues 12,000 0 0 0 0 0
Total Revenue 12,000 0 0 0 0 0
51000 - Earnings and Benefits... 124,976 138,671 195,030 134,833 163,604 0 51000 - All Overtime Non-Sworn... 6 35 300 135 150 0
51000 - Retirement or Termination Payout 0 19 25,500 0 25,500 0 51000 - Sick Leave or Vacation Buyback... 674 0 152 152 152 0 51000:Staffing 125,656 138,725 220,982 135,121 189,406 0 55000 - Information Systems Allocation 4,204 5,144 7,224 5,418 7,224 0 55000 - Liability Administration Allocation 8,820 11,773 11,117 8,338 11,117 0 55000 - Pension Obligation Bond POB Allocation 17,585 18,372 17,022 12,767 17,022 0 55000 - Unemployment Administration Allocation 20 23 23 17 23 0 55000 - Workers Compensation Administration Allocation 2,775 2,657 2,769 2,077 2,769 0 55000:Allocated Costs 33,404 37,969 38,155 28,616 38,155 0 59000 - Transfer to State Gas Tax 131,750 131,750 131,750 65,875 131,750 131,750 59000:Transfer Out 131,750 131,750 131,750 65,875 131,750 131,750 Total Operating Expenditures 290,810 308,444 390,887 229,612 359,311 131,750 Fund - FD101 General Fund
CC2506 General Operations
Account
7 4/30/2026 7:25 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
51000 - Earnings and Benefits... 0 147,050 0 0 0 365,137 51000 - Holiday Non-Sworn 0 1,907 0 0 0 0
51000 - Callback Pay 0 55 0 0 0 0
51000 - All Overtime Non-Sworn... 0 16,703 0 0 0 15,000 51000 - Sick Leave or Vacation Buyback... 0 1,636 0 0 0 0 51000:Staffing 0 167,351 0 0 0 380,137
52000 - Materials & Supplies 0 0 0 0 0 1,000
52000 - Safety Training and Equipment 0 475 0 0 0 500
52000:Controllable Expenses 0 475 0 0 0 1,500
53000 - Dumping Fee 0 49,239 0 0 0 75,190
53000 - Hazardous Materials Compliance 0 0 0 0 0 10,000 53000 - Uniform Service 0 760 0 0 0 900
53000:Required Expenses 0 49,998 0 0 0 86,090
55000 - Fleet Operation 0 0 7,261 5,446 7,261 15,007
55000 - Information Systems Allocation 0 5,635 2,089 1,567 2,089 15,613 55000 - Liability Administration Allocation 0 10,149 0 0 0 27,493 55000 - Pension Obligation Bond POB Allocation 0 13,611 0 0 0 29,041 55000 - Unemployment Administration Allocation 0 20 0 0 0 37 55000 - Workers Compensation Administration Allocation 0 2,291 0 0 0 7,104 55000:Allocated Costs 0 31,706 9,350 7,012 9,350 94,295 Total Operating Expenditures 0 249,530 9,350 7,012 9,350 562,022 Fund - FD101 General Fund
CC2514 Illegal Dumping Abatement
Account
8 4/30/2026 7:26 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
47200 - Sale of Capital Assets 1,200 4,750 0 0 0 0
47200:Proceeds from Sale of Asset 1,200 4,750 0 0 0 0
Total Revenue 1,200 4,750 0 0 0 0
51000 - Earnings and Benefits... 56,908 80,320 94,549 76,701 91,914 118,220 51000 - Callback Pay 0 70 2,500 200 2,500 1,000
51000 - All Overtime Non-Sworn... 0 20,556 54,100 23,286 40,000 40,000 51000 - Retirement or Termination Payout 5,404 0 0 0 0 0 51000 - Sick Leave or Vacation Buyback... 801 3,153 3,770 3,769 3,770 4,500 51000:Staffing 63,113 104,099 154,919 103,956 138,184 163,720 52000 - Computer Related Acquisitions 0 0 500 497 500 0 52000 - Controllable Contract Services 34,212 35,000 181,295 140,065 181,295 40,000 52000 - Equipment Maintenance and Repair 0 0 1,034 530 1,100 1,200 52000 - Facility and Property Maintenance 0 36,000 36,000 0 36,000 36,000 52000 - Materials & Supplies 1,999 381 2,500 935 2,500 2,500 52000 - Vehicle Expense Outside Vendor 1,875 0 0 0 0 0
52000:Controllable Expenses 38,086 71,381 221,329 142,027 221,395 79,700 53000 - Dumping Fee 1,000 997 1,000 1,000 2,000 2,000
53000 - IT Automation/Software-Maintenance 0 385 935 0 935 0 53000:Required Expenses 1,000 1,382 1,935 1,000 2,935 2,000 55000 - Claims Expense Liability 242,382 11,674 18,989 14,242 18,989 10,627 55000 - Information Systems Allocation 1,455 1,597 2,676 2,007 2,676 2,747 55000 - Liability Administration Allocation 3,053 3,653 4,117 3,088 4,117 4,999 55000 - Pension Obligation Bond POB Allocation 9,013 7,444 8,209 6,157 8,209 9,400 55000 - Unemployment Administration Allocation 7 7 9 7 9 7 55000 - Workers Compensation Administration Allocation 961 825 1,026 770 1,026 1,292 55000:Allocated Costs 256,871 25,200 35,026 26,269 35,026 29,072 Total Operating Expenditures 359,070 202,061 413,209 273,252 397,540 274,492 Fund - FD101 General Fund
CC2520 Street Maintenance
Account
9 4/30/2026 7:26 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
46000 - All Other Revenues 0 0 0 7,859 0 0
46000:Charges for Service 0 0 0 7,859 0 0
Total Revenue 0 0 0 7,859 0 0
51000 - Earnings and Benefits... 350,169 310,159 315,684 242,359 309,111 385,623 51000 - Holiday Non-Sworn 55 0 0 60 61 100
51000 - All Overtime Non-Sworn... 18,329 11,233 10,000 9,449 14,000 14,000 51000 - Retirement or Termination Payout 18,148 0 0 0 0 0 51000 - Sick Leave or Vacation Buyback... 801 1,679 2,290 2,289 2,290 2,725 51000 - Proposed Reduction 0 0 0 0 0 -39,157
51000:Staffing 387,503 323,072 327,974 254,158 325,462 363,291 52000 - Equipment Maintenance and Repair 130 0 0 0 0 0
52000 - Materials & Supplies 16,494 16,967 17,000 6,646 17,000 17,000 52000 - Office Supplies 260 287 300 213 300 300
52000 - Printing and Copying 4 97 170 1 100 100
52000 - Safety Training and Equipment 498 1,749 2,500 1,747 2,500 2,500 52000 - Small Tools and Equipment 417 0 700 92 700 700
52000 - Training and Professional Development 312 0 500 0 500 500 52000 - Vehicle Expense Outside Vendor 203 0 0 0 7,869 0 52000:Controllable Expenses 18,319 19,099 21,170 8,699 28,969 21,100 53000 - Hazardous Materials Compliance 1,453 3,000 3,000 100 3,800 4,500 53000 - IT Automation/Software-Maintenance 0 1,155 1,925 0 1,925 1,925 53000 - Uniform Service 1,914 1,895 2,225 1,279 2,292 2,361 53000:Required Expenses 3,367 6,050 7,150 1,379 8,017 8,786 55000 - Claims Expense Liability 848 1,043 954 716 954 26,511 55000 - Fleet Operation 16,542 19,639 20,862 15,647 20,862 32,100 55000 - Information Systems Allocation 12,454 17,247 22,213 16,660 22,213 18,827 55000 - Liability Administration Allocation 26,121 31,259 29,646 22,235 29,646 30,409 55000 - Pension Obligation Bond POB Allocation 37,964 33,704 30,676 23,007 30,676 30,664 55000 - Unemployment Administration Allocation 59 61 62 46 62 41 55000 - Workers Compensation Administration Allocation 8,218 7,055 7,384 5,538 7,384 7,858 55000:Allocated Costs 102,206 110,008 111,797 83,848 111,797 146,410 60000 - Autos and Trucks 50,000 0 0 0 0 0
60000:Capital 50,000 0 0 0 0 0
54000 - Cellular Phones 2,311 0 0 0 0 0
54000 - Water 0 0 2,839 0 500 2,839
54000:Utilities 2,311 0 2,839 0 500 2,839
Total Operating Expenditures 563,706 458,229 470,930 348,084 474,745 542,426 Fund - FD101 General Fund
CC2525 Graffiti Abatement
Account
10 4/30/2026 7:26 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
41000 - Traffic Safety Fines 1,000 0 0 0 0 0
41000:Fines 1,000 0 0 0 0 0
44000 - Engineering Permits 197,211 199,011 160,000 136,825 160,000 160,000 44000 - Plan Check Fee 421,103 342,371 380,000 185,306 246,000 260,000 44000:Licenses, permits and fees 618,313 541,382 540,000 322,131 406,000 420,000 46000 - Street/Engr Misc 11,551 6,060 15,000 12,362 13,000 12,000 46000:Charges for Service 11,551 6,060 15,000 12,362 13,000 12,000 45000 - Miscellaneous Revenue 282 2,141 1,000 33 0 0
45000:Other Revenues 282 2,141 1,000 33 0 0
Total Revenue 631,147 549,583 556,000 334,526 419,000 432,000 51000 - Earnings and Benefits... 766,287 778,134 842,356 600,466 842,356 1,034,461 51000 - Hourly... 18,810 20,599 37,370 22,932 37,370 37,370 51000 - Holiday Non-Sworn 417 465 500 549 500 600
51000 - All Overtime Non-Sworn... 1,725 2,962 4,000 12,856 14,000 16,000 51000 - Retirement or Termination Payout 0 71,119 0 0 0 60,000 51000 - Sick Leave or Vacation Buyback... 5,915 2,599 6,770 3,311 3,311 6,770 51000 - Proposed Reduction 0 0 0 0 0 -77,735
51000:Staffing 793,154 875,877 890,996 640,113 897,537 1,077,466 52000 - Advertising 0 853 3,600 0 1,000 3,000
52000 - Appraisal Services 5,200 0 1,500 0 0 1,500
52000 - Computer Related Acquisitions 2,025 0 0 0 0 0
52000 - Controllable Contract Services 71,676 62,936 150,000 22,382 150,000 150,000 52000 - Dues, Subscriptions and Certificates 5,122 1,931 2,650 1,175 2,650 2,650 52000 - Equipment Maintenance and Repair 1,491 1,978 2,000 1,267 3,960 3,960 52000 - Materials & Supplies 0 0 2,000 108 2,000 2,000
52000 - Office Supplies 2,649 4,167 5,000 1,961 5,000 5,000 52000 - Other General Expense 3,100 1,959 0 0 0 0
52000 - Postage 25 202 300 1 150 300
52000 - Printing and Copying 476 64 450 4 254 450
52000 - Safety Training and Equipment 179 841 1,500 169 1,500 1,500 52000 - Small Tools and Equipment 16,477 53 8,300 481 3,300 8,300 52000 - Temporary Agency Services 7,713 10,089 8,000 4,564 4,565 8,000 52000 - Training and Professional Development 5,987 8,533 9,300 1,594 9,300 9,300 52000:Controllable Expenses 122,122 93,607 194,600 33,705 183,679 195,960 53000 - Automation Lease 2,022 1,977 3,960 0 0 0
53000 - IT Automation/Software-Maintenance 10,985 8,793 14,500 12,034 13,000 10,000 53000 - Permit Refunds Prior Year 1,050 0 0 0 0 0
53000:Required Expenses 14,057 10,770 18,460 12,034 13,000 10,000 Fund - FD101 General Fund
CC2530 Transportation and Development
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
55000 - Information Systems Allocation 27,849 37,326 46,554 34,916 46,554 38,350 55000 - Liability Administration Allocation 45,190 60,120 54,368 40,776 54,368 64,566 55000 - Pension Obligation Bond POB Allocation 96,505 83,234 92,164 69,123 92,164 108,492 55000 - Unemployment Administration Allocation 102 117 113 85 113 87 55000 - Workers Compensation Administration Allocation 14,218 13,568 13,541 10,156 13,541 16,684 55000:Allocated Costs 183,864 194,365 206,740 155,055 206,740 228,179 60000 - Autos and Trucks 31,517 0 0 0 0 0
60000:Capital 31,517 0 0 0 0 0
54000 - Cellular Phones 2,530 0 0 0 0 0
54000 - Desk Phone Expense 304 0 0 0 0 0
54000:Utilities 2,833 0 0 0 0 0
Total Operating Expenditures 1,147,548 1,174,620 1,310,796 840,906 1,300,956 1,511,605 12 4/30/2026 7:26 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
46000 - Sale of service 333,846 247,904 220,000 263,613 350,000 380,000 46000:Charges for Service 333,846 247,904 220,000 263,613 350,000 380,000 Total Revenue 333,846 247,904 220,000 263,613 350,000 380,000 51000 - Earnings and Benefits... 621,228 856,036 653,468 644,269 906,957 835,280 51000 - Hourly... 2,476 2,734 29,957 4,635 11,000 27,957 51000 - Holiday Non-Sworn 414 186 410 193 250 410
51000 - All Overtime Non-Sworn... 62,710 43,351 72,000 32,111 52,000 62,000 51000 - Retirement or Termination Payout 6,532 25,202 0 0 0 60,000 51000 - Sick Leave or Vacation Buyback... 5,082 4,034 7,000 4,801 4,801 5,042 51000:Staffing 698,443 931,545 762,835 686,009 975,008 990,689 52000 - Computer Related Acquisitions 2,800 0 1,700 1,670 1,670 0 52000 - Controllable Contract Services 18,629 0 39,490 0 20,000 45,000 52000 - Dues, Subscriptions and Certificates 3,572 345 2,165 744 2,165 2,165 52000 - Equipment Maintenance and Repair 0 0 1,853 1,240 1,853 1,853 52000 - Office Supplies 1,889 4,706 5,000 2,171 5,000 5,000 52000 - Postage 28 45 150 6 100 100
52000 - Printing and Copying 275 64 400 3 250 300
52000 - Safety Training and Equipment 0 591 2,000 0 2,000 2,000 52000 - Small Tools and Equipment 10,594 296 7,000 983 1,000 7,000 52000 - Temporary Agency Services 7,713 0 5,000 0 0 5,000 52000 - Training and Professional Development 3,123 2,993 5,300 660 5,300 5,300 52000:Controllable Expenses 48,623 9,040 70,058 7,477 39,338 73,718 53000 - Automation Lease 663 125 0 0 0 0
53000 - IT Automation/Software-Maintenance 1,751 4,641 15,800 1,861 6,000 15,800 53000 - Regulatory Compliance 0 0 1,000 0 0 0
53000:Required Expenses 2,414 4,766 16,800 1,861 6,000 15,800 55000 - Fleet Operation 27,398 22,769 38,553 28,915 38,553 48,892 55000 - Information Systems Allocation 31,653 39,290 58,438 43,828 58,438 37,614 55000 - Liability Administration Allocation 53,168 58,094 66,292 49,719 66,292 59,985 55000 - Pension Obligation Bond POB Allocation 121,583 121,070 120,976 90,732 120,972 108,019 55000 - Unemployment Administration Allocation 120 113 138 104 138 229 55000 - Workers Compensation Administration Allocation 16,728 13,111 16,511 12,383 16,511 15,501 55000:Allocated Costs 250,650 254,447 300,908 225,681 300,904 270,240 60000 - Autos and Trucks 82,450 0 0 0 0 0
60000:Capital 82,450 0 0 0 0 0
54000 - Cellular Phones 4,118 0 0 0 0 0
54000 - Desk Phone Expense 759 0 0 0 0 0
54000:Utilities 4,877 0 0 0 0 0
Fund - FD101 General Fund
CC2532 Engineering and Construction
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
Total Operating Expenditures 1,087,457 1,199,797 1,150,601 921,028 1,321,250 1,350,447 14 4/30/2026 7:27 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 0 0 0 1,500 1,500 0
45000:Other Revenues 0 0 0 1,500 1,500 0
Total Revenue 0 0 0 1,500 1,500 0
51000 - Earnings and Benefits... 409,211 568,932 618,405 513,233 630,567 615,505 51000 - Hourly... 3,479 0 0 0 0 0
51000 - Holiday Non-Sworn 0 78 0 199 0 0
51000 - Callback Pay 1,601 1,179 1,800 911 1,800 1,800
51000 - All Overtime Non-Sworn... 43,182 41,413 58,800 16,427 58,800 58,800 51000 - Standby Non-Sworn 18,296 18,990 0 14,003 0 0
51000 - Sick Leave or Vacation Buyback... 3,205 2,222 2,312 2,311 2,312 2,428 51000:Staffing 478,974 632,814 681,317 547,085 693,479 678,533 52000 - Building and Yard Repairs 7,041 2,443 25,000 621 25,000 25,000 52000 - Computer Related Acquisitions 3,000 0 0 0 0 0
52000 - Contract Building Automation 14,950 17,172 25,500 0 24,000 24,000 52000 - Controllable Contract Services 123,227 90,185 136,500 28,027 135,162 136,500 52000 - Equipment Maintenance and Repair 160 81 86 43 86 89 52000 - Facility and Property Maintenance 53,370 41,947 65,000 14,100 65,000 65,000 52000 - Janitorial Supplies 22,725 14,425 22,100 21,799 22,000 23,000 52000 - Materials & Supplies 901 1,051 2,500 109 2,500 2,500 52000 - Office Supplies 489 692 700 280 600 600
52000 - Printing and Copying 284 5 300 3 100 100
52000 - Safety Supplies 0 725 750 624 750 750
52000 - Small Tools and Equipment 7,798 1,167 9,000 2,074 9,000 9,000 52000 - Training and Professional Development 2,460 0 975 0 975 975 52000 - Trees, Shrubs and Seeds 0 0 0 274 0 0
52000:Controllable Expenses 236,404 169,894 288,411 67,953 285,173 287,514 53000 - Dumping Fee 150,413 152,179 131,000 120,927 154,864 159,510 53000 - Fuel Expense 0 3,603 4,000 0 4,000 4,000
53000 - Hazardous Materials Compliance 0 6,560 2,000 100 2,000 6,800 53000 - Regulatory Compliance 1,263 1,059 1,300 1,045 1,200 1,200 53000 - Required Contract Services 262,035 271,213 349,875 169,069 349,875 349,875 53000 - Uniform Service 6,952 7,518 7,500 7,637 8,838 9,103 53000:Required Expenses 420,663 442,132 495,675 298,779 520,777 530,488 55000 - Fleet Operation 22,168 45,770 29,994 22,496 29,994 72,435 55000 - Information Systems Allocation 13,262 22,271 38,420 28,815 38,420 30,452 55000 - Liability Administration Allocation 27,817 38,259 45,293 33,970 45,293 42,489 55000 - Pension Obligation Bond POB Allocation 55,905 56,830 66,525 49,894 66,525 61,449 55000 - Unemployment Administration Allocation 63 75 94 70 94 57 Fund - FD101 General Fund
CC2541 Facilities Maintenance
Account
15 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 - Workers Compensation Administration Allocation 8,752 8,635 11,281 8,461 11,281 10,979 55000:Allocated Costs 127,967 171,840 191,607 143,705 191,607 217,861 54000 - Cellular Phones 3,807 0 0 0 0 0
54000 - Desk Phone Expense 253 0 0 0 0 0
54000 - Gas and Electricity 315,675 337,396 363,825 255,399 363,825 370,000 54000 - Telephone Service Expense 2,130 0 0 0 0 0
54000 - Water 18,859 21,290 24,500 13,446 24,500 25,500 54000:Utilities 340,723 358,686 388,325 268,846 388,325 395,500 Total Operating Expenditures 1,604,731 1,775,366 2,045,335 1,326,367 2,079,361 2,109,896 16 4/30/2026 7:27 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 1,965 1,965 1,965 0
45000:Other Revenues 0 0 1,965 1,965 1,965 0
Total Revenue 0 0 1,965 1,965 1,965 0
51000 - Earnings and Benefits... 18,511 28,722 29,909 24,482 29,451 32,796 51000 - Retirement or Termination Payout 2,702 0 0 0 0 0 51000 - Sick Leave or Vacation Buyback... 0 1,474 1,110 1,110 1,110 1,165 51000:Staffing 21,213 30,196 31,019 25,592 30,561 33,961 52000 - Controllable Contract Services 0 0 1,965 1,965 1,965 0 52000:Controllable Expenses 0 0 1,965 1,965 1,965 0
55000 - Information Systems Allocation 485 532 803 602 803 687 55000 - Liability Administration Allocation 1,018 1,218 1,235 926 1,235 1,250 55000 - Pension Obligation Bond POB Allocation 3,205 2,524 2,611 1,958 2,611 2,608 55000 - Unemployment Administration Allocation 2 2 3 2 3 2 55000 - Workers Compensation Administration Allocation 320 275 308 231 308 323 55000:Allocated Costs 5,030 4,551 4,960 3,720 4,960 4,870 Total Operating Expenditures 26,243 34,747 37,944 31,277 37,486 38,831 Fund - FD101 General Fund
CC2562 Traffic Paint and Sign
Account
17 4/30/2026 7:28 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
51000 - Earnings and Benefits... 78,333 91,361 98,357 77,613 92,571 107,700 51000 - Holiday Non-Sworn 0 0 0 145 0 0
51000 - Callback Pay 388 1,403 2,000 1,442 2,000 2,000
51000 - All Overtime Non-Sworn... 6,296 17,846 17,670 11,796 17,670 11,000 51000 - Standby Non-Sworn 1,618 3,326 0 4,771 0 0
51000:Staffing 86,635 113,936 118,027 95,767 112,241 120,700 52000 - Controllable Contract Services 150,000 52,077 67,000 0 65,000 75,000 52000 - Materials & Supplies 0 1,431 2,000 1,125 2,000 2,000 52000 - Other General Expense 1,644 0 0 0 0 0
52000 - Small Tools and Equipment 2,783 0 330 325 330 0 52000 - Training and Professional Development 0 1,200 1,000 0 1,000 1,000 52000:Controllable Expenses 154,427 54,708 70,330 1,451 68,330 78,000 53000 - Required Contract Services 0 0 16,000 0 16,000 20,000 53000:Required Expenses 0 0 16,000 0 16,000 20,000
55000 - Information Systems Allocation 2,588 2,838 6,478 4,858 6,478 4,437 55000 - Liability Administration Allocation 5,428 6,495 6,588 4,941 6,588 6,665 55000 - Pension Obligation Bond POB Allocation 9,277 8,115 8,574 6,431 8,574 8,564 55000 - Unemployment Administration Allocation 12 13 14 10 14 9 55000 - Workers Compensation Administration Allocation 1,708 1,466 1,641 1,231 1,641 1,722 55000:Allocated Costs 19,013 18,927 23,295 17,471 23,295 21,397 Total Operating Expenditures 260,075 187,571 227,652 114,689 219,866 240,097 Fund - FD101 General Fund
CC2563 Traffic Signal and Street Light Maintenance
Account
18 4/30/2026 7:28 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
47200 - Sale of Capital Assets 450 1,600 0 0 0 0
47200:Proceeds from Sale of Asset 450 1,600 0 0 0 0
45000 - Miscellaneous Revenue 1,881 1,101 0 30,000 30,000 0 45000:Other Revenues 1,881 1,101 0 30,000 30,000 0
Total Revenue 2,331 2,701 0 30,000 30,000 0
51000 - Earnings and Benefits... 121,038 167,890 205,912 145,922 189,002 195,604 51000 - Hourly... 6,475 0 0 0 0 0
51000 - Overtime Hourly 10 0 0 0 0 0
51000 - Holiday Non-Sworn 98 120 150 0 150 150
51000 - Callback Pay 295 56 100 0 100 100
51000 - All Overtime Non-Sworn... 38,015 19,743 20,250 14,132 20,250 21,265 51000 - Retirement or Termination Payout 0 1,445 0 0 0 0 51000 - Sick Leave or Vacation Buyback... 1,068 1,111 1,792 1,791 1,792 1,882 51000:Staffing 166,998 190,365 228,204 161,845 211,294 219,001 52000 - Contingency Tree Trimming Citywide Extraodinary 226,930 261,880 200,000 99,177 200,000 250,000 52000 - Contract Security 544,871 542,399 523,920 175,475 523,920 550,120 52000 - Controllable Contract Services 22,222 91,951 25,000 7,349 25,000 25,000 52000 - Dues, Subscriptions and Certificates 510 485 780 635 780 780 52000 - Equipment Maintenance and Repair 130 122 127 62 127 130 52000 - Facility and Property Maintenance 30,671 40,173 31,000 16,245 31,000 35,000 52000 - Tree Services 1,929,844 2,102,578 304,000 191,286 304,000 354,000 52000 - Materials & Supplies 365 0 15,500 0 15,500 5,000 52000 - Office Supplies 278 302 526 502 526 450
52000 - Postage 0 0 15 0 0 0
52000 - Printing and Copying 5 3 74 1 15 15
52000 - Safety Training and Equipment 268 744 500 497 500 500 52000 - Small Tools and Equipment 5,606 4,077 6,000 4,870 6,000 6,000 52000 - Traffic Signal Control and Cabinets 0 14,798 14,735 0 14,735 15,000 52000 - Training and Professional Development 7,200 5,474 5,000 250 5,000 5,000 52000 - Trees, Shrubs and Seeds 8,736 27,381 30,000 -2,194 30,000 30,000 52000 - Weed Abatement 5,250 0 14,000 0 14,000 25,000
52000 - Landscape Maintenance 0 0 2,052,180 1,286,334 2,052,180 1,942,745 52000:Controllable Expenses 2,782,885 3,092,367 3,223,357 1,780,488 3,223,283 3,244,740 53000 - Dumping Fee 0 5,353 12,000 10,060 12,000 12,500 53000 - IT Automation/Software-Maintenance 0 760 500 0 500 500 53000 - Regulatory Compliance 222 599 600 0 600 600
53000 - Required Contract Services 1,325 2,055 3,090 570 3,090 4,000 53000 - Taxes Pomona Business Improvement District PBID 3,884 3,959 4,040 4,039 4,040 8,161 Fund - FD101 General Fund
CC4011 Parks Landscape Maintenance
Account
19 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 - Uniform Service 1,948 2,450 2,500 1,865 2,500 2,575 53000:Required Expenses 7,379 15,176 22,730 16,533 22,730 28,336 55000 - Fleet Operation 57,358 77,587 51,971 38,978 51,971 104,820 55000 - Information Systems Allocation 2,521 13,595 15,685 11,764 15,685 13,312 55000 - Liability Administration Allocation 5,287 15,247 13,588 10,191 13,588 12,913 55000 - Pension Obligation Bond POB Allocation 11,127 17,732 17,939 13,454 17,939 15,554 55000 - Unemployment Administration Allocation 12 30 28 21 28 17 55000 - Workers Compensation Administration Allocation 1,664 3,441 3,384 2,538 3,384 3,337 55000:Allocated Costs 77,969 127,632 102,595 76,946 102,595 149,953 60000 - Other Equipment 0 126,851 0 0 0 0
60000:Capital 0 126,851 0 0 0 0
54000 - Cellular Phones 1,430 0 0 0 0 0
54000 - Desk Phone Expense 152 0 0 0 0 0
54000 - Gas and Electricity 34,228 48,334 48,000 43,392 49,440 50,925 54000 - Telephone Service Expense 3,785 0 0 0 0 0
54000 - Water 756,874 904,433 905,750 589,427 932,922 920,910 54000:Utilities 796,468 952,767 953,750 632,819 982,362 971,835 Total Operating Expenditures 3,831,700 4,505,158 4,530,636 2,668,632 4,542,264 4,613,865 20 4/30/2026 7:29 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
51000 - Earnings and Benefits... 478,574 593,518 589,810 496,919 588,020 706,459 51000 - Hourly... 3,479 0 0 0 0 0
51000 - Holiday Non-Sworn 0 151 250 199 250 100
51000 - Callback Pay 401 875 1,500 879 1,500 2,000
51000 - All Overtime Non-Sworn... 41,056 51,135 62,000 41,600 62,000 62,000 51000 - Standby Non-Sworn 20,082 20,857 0 18,992 0 0
51000 - Sick Leave or Vacation Buyback... 3,205 2,222 2,314 2,311 2,312 2,430 51000:Staffing 546,798 668,759 655,874 560,900 654,082 772,989 52000 - Building and Yard Repairs 0 3,000 5,075 4,112 5,075 3,000 52000 - Computer Related Acquisitions 769 0 0 0 0 0
52000 - Contract Building Automation 7,842 7,842 8,100 0 8,100 8,100 52000 - Controllable Contract Services 56,511 67,800 107,830 30,274 107,830 100,000 52000 - Dues, Subscriptions and Certificates 290 145 725 145 725 725 52000 - Facility and Property Maintenance 111,411 165,476 190,000 124,735 230,214 204,113 52000 - Janitorial Supplies 0 117 1,250 1,250 250 250
52000 - Materials & Supplies 2,321 3,196 3,125 372 3,125 3,200 52000 - Non Capital - Playground Area and Equipment 9,034 92,166 40,465 0 40,465 55,000 52000 - Office Supplies 405 250 400 372 400 400
52000 - Safety Training and Equipment 1,213 1,000 1,000 742 1,000 1,000 52000 - Small Tools and Equipment 11,374 5,390 8,000 2,059 8,000 8,000 52000 - Training and Professional Development 15,612 3,206 6,270 0 6,270 6,450 52000 - Vandalism Repair & Replacement 6,497 0 7,500 7,500 7,500 10,000 52000:Controllable Expenses 223,279 349,587 379,740 171,562 418,954 400,238 53000 - Dumping Fee 64,109 45,488 49,535 37,145 49,535 51,480 53000 - Hazardous Materials Compliance 834 1,313 1,500 1,004 1,500 1,500 53000 - Required Contract Services 12,365 47,398 17,000 11,764 17,000 17,000 53000 - Uniform Service 4,128 4,475 4,475 4,005 4,475 4,610 53000:Required Expenses 81,437 98,674 72,510 53,918 72,510 74,590 55000 - Fleet Operation 24,625 16,010 22,939 17,204 22,939 67,630 55000 - Information Systems Allocation 10,027 19,553 26,167 19,625 26,167 24,080 55000 - Liability Administration Allocation 21,032 38,259 34,587 25,940 34,587 38,740 55000 - Pension Obligation Bond POB Allocation 40,295 52,798 51,396 38,547 51,396 56,175 55000 - Unemployment Administration Allocation 48 75 72 54 72 52 55000 - Workers Compensation Administration Allocation 6,617 8,635 8,615 6,461 8,615 10,011 55000:Allocated Costs 102,644 135,330 143,776 107,832 143,776 196,688 60000 - Autos and Trucks 210,541 0 0 0 0 0
60000:Capital 210,541 0 0 0 0 0
54000 - Cellular Phones 1,638 0 0 0 0 0
Fund - FD101 General Fund
CC4035 Parks Facilities Maintenance
Account
21 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 - Desk Phone Expense 101 0 0 0 0 0
54000 - Telephone Service Expense 532 0 0 0 0 0
54000:Utilities 2,271 0 0 0 0 0
Total Operating Expenditures 1,166,970 1,252,350 1,251,900 894,212 1,289,322 1,444,505 22 4/30/2026 7:29 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
51000 - Earnings and Benefits... 0 0 0 0 0 104,726
51000:Staffing 0 0 0 0 0 104,726
52000 - Landscape Maintenance 0 0 0 0 0 171,000
52000:Controllable Expenses 0 0 0 0 0 171,000
55000 - Information Systems Allocation 0 0 0 0 0 3,205
55000 - Liability Administration Allocation 0 0 0 0 0 5,832 55000 - Pension Obligation Bond POB Allocation 0 0 0 0 0 8,327 55000 - Unemployment Administration Allocation 0 0 0 0 0 8 55000 - Workers Compensation Administration Allocation 0 0 0 0 0 1,507 55000:Allocated Costs 0 0 0 0 0 18,879
54000 - Water 0 0 0 0 0 40,000
54000:Utilities 0 0 0 0 0 40,000
Total Operating Expenditures 0 0 0 0 0 334,605
Fund - FD101 General Fund
CC4073 Phillips Ranch Zones A and B
Account
23 4/30/2026 7:28 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 Devel Impact Fee 0 0 0 2,118,717 2,118,717 0 49000:Transfers In 0 0 0 2,118,717 2,118,717 0
Total Revenue 0 0 0 2,118,717 2,118,717 0
59000 - Transfer to CIP Project Fund 2,359,315 3,502,450 0 0 0 0 59000 - Transfer to Water Capital Improvement Project 0 50,000 0 0 0 0 59000:Transfer Out 2,359,315 3,552,450 0 0 0 0
Total Operating Expenditures 2,359,315 3,552,450 0 0 0 0 Fund - FD101 General Fund
CC2590 CIP
Account
24 This Page Intentionally Left Blank
City of Pomona 2026-27 Proposed Budget
Services Provided
~ Library ~
The City of Pomona Public Library offers the community reading and reference materials for all ages, in both print and digital formats, along with an extensive selection of online resources. Microfilm copies of archival newspapers, staff guided access to special collections including the historic Frasher photographs, citrus crate labels, and Laura Ingalls Wilder memorabilia. Programs and services include public internet workstations and public Wi-Fi, weekly children’s story time, Summer Reading program, State Parks passes, video game club, gardening club, crochet club, and more, all for no cost. The Pomona Public Library also partners with organizations to provide additional resources such as health information, tax preparation, financial literacy, volunteer opportunities, and more. The normal operating hours for the Library are Monday, Tuesday, Wednesday, and Thursday from 12:00 p.m. to 7:00 p.m., as well as Saturday from 11:00 a.m. to 5:00 p.m.

The Library is closed Friday and Sunday.
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 - Fines 5,883 4,971 2,500 1,588 2,000 3,000
41000:Fines 5,883 4,971 2,500 1,588 2,000 3,000
44000 - Passport Acceptance Fee 0 552 10,000 22,973 22,500 29,000 44000:Licenses, permits and fees 0 552 10,000 22,973 22,500 29,000 46000 - Reimbursable Services 0 2,915 0 0 0 0
46000:Charges for Service 0 2,915 0 0 0 0
43000 - Grant-State 7,383 10,690 0 0 0 0
43000:Intergovernmental 7,383 10,690 0 0 0 0
45000 - Miscellaneous Revenue 1,340 1,182 500 11,780 12,000 2,000 45000 - Over & Short 0 0 0 8 10 0
45000:Other Revenues 1,340 1,182 500 11,788 12,010 2,000 Total Revenue 14,606 20,310 13,000 36,350 36,510 34,000 51000 - Earnings and Benefits... 565,467 735,230 825,874 641,925 563,000 1,132,068 51000 - Hourly... 221,611 223,347 187,900 158,298 205,100 200,000 51000 - Retirement or Termination Payout 0 0 0 23,973 0 0 51000 - Sick Leave or Vacation Buyback... 3,164 1,829 1,800 5,019 28,993 5,020 51000 - Proposed Reduction 0 0 0 0 0 -110,570
51000:Staffing 790,242 960,406 1,015,574 829,215 797,093 1,226,518 52000 - Activity Program Supplies 43,391 40,422 4,500 2,093 2,100 5,000 52000 - Building and Yard Repairs 15,021 17,157 20,900 5,671 12,900 12,000 52000 - Computer Related Acquisitions 15,511 0 0 0 0 0
52000 - Contract Building Automation 10,300 10,400 11,000 0 11,000 0 52000 - Contract Security 39,943 35,757 40,000 26,579 36,000 36,000 52000 - Controllable Contract Services 314 0 1,400 0 0 0 52000 - Dues, Subscriptions and Certificates 6,968 7,457 7,200 6,863 7,200 7,000 52000 - Electronic Access 36,223 40,926 40,000 12,365 38,000 40,000 52000 - Equipment Maintenance and Repair 1,113 465 1,500 152 1,500 1,500 52000 - Facility and Property Maintenance 5,402 406 8,700 2,935 6,900 6,000 52000 - Janitorial Supplies 4,418 9,304 6,100 804 7,000 5,000 52000 - Library Books 58,206 52,243 47,500 12,172 50,000 50,000 52000 - Materials & Supplies 6,060 7,268 4,500 1,867 7,000 7,000 52000 - Office Supplies 3,492 6,032 7,000 1,279 6,800 5,000 52000 - Other Expense 0 1,929 0 0 0 0
52000 - Postage 1,142 1,382 5,000 1,876 2,000 2,000
52000 - Printing and Copying 1,537 701 1,000 334 1,000 1,000 52000 - Serials 2,342 1,915 500 446 500 500
52000 - Small Tools and Equipment 61 2,863 3,000 0 3,000 3,000 52000 - Special Programs 20,942 27,522 5,000 2,841 5,000 5,000 Fund - FD101 General Fund
All Library
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 - Training and Professional Development 415 2,041 0 0 0 0 52000:Controllable Expenses 272,801 266,189 214,800 78,278 197,900 186,000 53000 - Dumping Fee 0 4,013 0 0 0 0
53000 - IT Automation/Software-Maintenance 38,967 42,082 55,000 46,776 55,000 55,000 53000 - Required Contract Services 4,984 3,744 6,200 4,596 6,200 6,200 53000 - Uniform Service 1,625 1,397 2,200 277 2,100 2,000 53000:Required Expenses 45,576 51,237 63,400 51,649 63,300 63,200 55000 - Information Systems Allocation 130,587 170,514 177,366 133,025 177,366 210,330 55000 - Liability Administration Allocation 46,169 93,312 100,344 75,258 100,344 97,475 55000 - Pension Obligation Bond POB Allocation 50,883 71,247 78,462 58,847 78,462 81,908 55000 - Unemployment Administration Allocation 104 182 209 157 209 130 55000 - Workers Compensation Administration Allocation 14,526 21,059 24,992 18,744 24,992 25,188 55000:Allocated Costs 242,269 356,314 381,373 286,030 381,373 415,031 54000 - Desk Phone Expense 1,417 0 0 0 0 0
54000 - Gas and Electricity 131,924 140,429 150,000 95,058 140,000 150,000 54000 - Telephone Service Expense 540 0 0 0 0 0
54000 - Water 9,109 9,177 10,000 5,488 8,500 10,000
54000:Utilities 142,989 149,606 160,000 100,546 148,500 160,000 Total Operating Expenditures 1,493,877 1,783,752 1,835,147 1,345,718 1,588,166 2,050,749 2 Line Item
Details by
Division
3 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
41000 - Fines 5,883 4,971 2,500 1,588 2,000 3,000
41000:Fines 5,883 4,971 2,500 1,588 2,000 3,000
46000 - Reimbursable Services 0 2,915 0 0 0 0
46000:Charges for Service 0 2,915 0 0 0 0
43000 - Grant-State 7,383 10,690 0 0 0 0
43000:Intergovernmental 7,383 10,690 0 0 0 0
45000 - Miscellaneous Revenue 1,340 1,182 500 11,780 12,000 2,000 45000 - Over & Short 0 0 0 8 10 0
45000:Other Revenues 1,340 1,182 500 11,788 12,010 2,000 Total Revenue 14,606 19,758 3,000 13,376 14,010 5,000
51000 - Earnings and Benefits... 512,563 668,919 825,874 642,980 563,000 1,132,068 51000 - Hourly... 221,611 223,347 187,900 158,298 205,100 200,000 51000 - Retirement or Termination Payout 0 0 0 23,973 0 0 51000 - Sick Leave or Vacation Buyback... 3,164 1,829 1,800 5,019 28,993 5,020 51000 - Proposed Reduction 0 0 0 0 0 -110,570
51000:Staffing 737,338 894,096 1,015,574 830,271 797,093 1,226,518 52000 - Activity Program Supplies 4,572 6,479 4,500 2,093 2,100 5,000 52000 - Building and Yard Repairs 10,018 17,157 20,900 5,671 12,900 12,000 52000 - Computer Related Acquisitions 15,511 0 0 0 0 0
52000 - Contract Building Automation 10,300 10,400 11,000 0 11,000 0 52000 - Contract Security 26,581 18,136 40,000 26,579 36,000 36,000 52000 - Controllable Contract Services 0 0 1,400 0 0 0
52000 - Dues, Subscriptions and Certificates 6,968 7,457 7,200 6,863 7,200 7,000 52000 - Electronic Access 36,223 18,965 40,000 12,365 38,000 40,000 52000 - Equipment Maintenance and Repair 1,113 465 1,500 152 1,500 1,500 52000 - Facility and Property Maintenance 5,402 406 8,700 2,935 6,900 6,000 52000 - Janitorial Supplies 4,418 9,304 6,100 804 7,000 5,000 52000 - Library Books 34,882 39,115 47,500 12,172 50,000 50,000 52000 - Materials & Supplies 6,060 7,234 4,500 1,867 7,000 7,000 52000 - Office Supplies 3,492 6,032 7,000 1,279 6,800 5,000 52000 - Postage 1,142 1,382 5,000 1,876 2,000 2,000
52000 - Printing and Copying 1,537 701 1,000 334 1,000 1,000 52000 - Serials 2,342 1,915 500 446 500 500
52000 - Small Tools and Equipment 61 2,863 3,000 0 3,000 3,000 52000 - Special Programs 1,590 7,271 5,000 2,841 5,000 5,000 52000 - Training and Professional Development 415 0 0 0 0 0 52000:Controllable Expenses 172,628 155,281 214,800 78,278 197,900 186,000 53000 - Dumping Fee 0 4,013 0 0 0 0
Fund - FD101 General Fund
CC4501 Library Administration
Account
4 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 38,967 42,082 55,000 46,776 55,000 55,000 53000 - Required Contract Services 4,984 3,744 6,200 4,596 6,200 6,200 53000 - Uniform Service 1,625 1,397 2,200 277 2,100 2,000 53000:Required Expenses 45,576 51,237 63,400 51,649 63,300 63,200 55000 - Information Systems Allocation 130,587 163,111 177,366 133,025 177,366 210,330 55000 - Liability Administration Allocation 46,169 89,253 100,344 75,258 100,344 97,475 55000 - Pension Obligation Bond POB Allocation 50,883 65,797 78,462 58,847 78,462 81,908 55000 - Unemployment Administration Allocation 104 174 209 157 209 130 55000 - Workers Compensation Administration Allocation 14,526 20,143 24,992 18,744 24,992 25,188 55000:Allocated Costs 242,269 338,478 381,373 286,030 381,373 415,031 54000 - Desk Phone Expense 1,417 0 0 0 0 0
54000 - Gas and Electricity 131,924 140,429 150,000 95,058 140,000 150,000 54000 - Telephone Service Expense 540 0 0 0 0 0
54000 - Water 9,109 9,177 10,000 5,488 8,500 10,000
54000:Utilities 142,989 149,606 160,000 100,546 148,500 160,000 Total Operating Expenditures 1,340,800 1,588,698 1,835,147 1,346,774 1,588,166 2,050,749 5 4/30/2026 7:24 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
44000 - Passport Acceptance Fee 0 552 10,000 23,266 22,500 29,000 44000:Licenses, permits and fees 0 552 10,000 23,266 22,500 29,000 Total Revenue 0 552 10,000 23,266 22,500 29,000
Fund - FD101 General Fund
CC4561 Passport Acceptance Program
Account
6 This Page Intentionally Left Blank
City of Pomona 2026-27 Proposed Budget
Services Provided
~ Community Services ~
The Community Services Department activates Pomona’s parks by offering special events, a wide range of programs, services, educational and recreational opportunities for the constructive use of leisure time, and a unique blend of human services programs that assist individuals, youths, seniors, and families.

Division Details
Cost Center 4110 – Custodial Services
Custodial Services provides for the daily cleaning, setup and general care of the City’s community center locations, staffs facilities and rentals, and assists with special events/meetings as presented by the City or outside groups utilizing City property.

Cost Center 4112 – Afterschool Recreation (Youth)
This program provides staff and supplies necessary to operate 6 recreation sites and programming during the school year at Garfield, Kiwanis, Willy White, Philadelphia, Ralph Welch, and Westmont. Operations include a wide variety of day camps occurring at various parks and community centers throughout the city, primarily occurring during the summer.

Cost Center 4115 – Special Events (City)
This program provides for the administration, programming, and supplies for various youth and community-focused special events implemented by Community Services Department. It receives partial offset funding through a portion of revenue received from non-movingviolations.

Cost Center 4120 – Pomona Concert Band
Funding to provide support services and insurance coverage for equipment of the Pomona Concert Band.

Cost Center 4133 – Senior Citizens
Operation of the Palomares Senior Center, Washington Senior Center and senior related events and programs, such as the Monday Night Dance. Also provides for the City’s portion of the required match for the Senior Citizens Meals Program grant through Los Angeles County.

Cost Center 4141 - Natural Grass Athletic Fields
This program houses the revenue from the rental of natural grass athletic fields and utilities associated with Community Services park facilities.

Cost Center 4145 – Ganesha Park Pool
Provides for the summer operation of the Ganesha Park Pool and waterslide through two separate contracts to maintain and operate the pool. The maintenance contract includes chemical maintenance and year-round care of the swimming pool complex. Also includes custodial cleaning of the facility in preparation of, during, and immediately following the pool season.

City Council / Housing AuthorityMay 11, 2026

City Council / Housing Authority
May 11, 2026