Attachment No.4
POMONA
CITY OF
Amending the Fiscal Year 2026-27 Operating BUDGET AND AUTHORIZED STAFFING CHANGES
FY 2026-27
GENERAL FUND ADOPTED BUDGET – May 26, 2026
Total Expenditures
$170,530,134
$180,904,077
Total Revenues
($11,373,943)
Deficit
FY 2026-27 (AMENDED)
GENERAL FUND ADOPTED BUDGET
Total Expenditures
$170,530,134
$178,474,544
Total Revenues
($7,994,410)
Deficit
Reflects a $3.4M Reduction in the General Fund
Fund the 28.85 Full Time Equivalent (FTE) Positions that were Frozen in the FY 2026-27 Budget (Exhibit A) $4.8M
Add Vacancy Factor
($1.5M)
Retirement/Termination Payout Reduction (Cleanup Item)
($120k)
Revise the Transfer amount to the Children and Youth Fund Related to the Measure Z Ballot Measure ($6.9M)
Reclass
FTE .53 of the Deputy Finance Director to Assistant Finance Director FTE .55 of the Human Resources Manager to Assistant Human Resources/Risk Management Director FTE 1.00 Deputy Library Director to Library Director
$55k
Add - FTE .85 Assistant Public Works Director
$213k
Total General Fund Revenue Estimates/Appropriations
($3.4M)
FY 2026-27
GENERAL FUND BUDGET ACTIONS
General Fund
Appropriation Changes
FY 2026-27
NON-GENERAL FUND BUDGET ACTIONS
Non - General Fund
Fund the 3.15 Full Time Equivalent (FTE) Positions that were Frozen in the FY 2026-27 Budget (Exhibit A) $476k
Revise the Transfer amount to the Children and Youth Fund Related to the Measure Z Ballot Measure ($8.3M)
($1.4M)
Children and Youth Fund Budget Appropriation
$200k
Retirement/Termination Payout Reduction (Cleanup Item)
(-$37k)
Add - FTE .15 Assistant Public Works Director
$37k
Add - FTE 1.00 Assistant Water Resources Director
$250k
Reclass - FTE .47 of the Deputy Finance Director to Assistant Finance Director $10k
Reclass - FTE .55 of the Human Resources Manager to Assistant Human Resources/Risk Management Director $9k
Add FTE 1.00 Management Analyst for Children & Youth/OEBA $138k
Total Non-General Fund Revenue Estimates/Appropriations ($8.3M)
($292k)
Appropriation
Changes
Revised Revenue
Updates
Approximately $700k in Host Fee Revenues was not received. Staff is currently working with the vendor on terms of an updated agreement.
STAFFING CHANGES
The restoration of funding of the 32.00 vacant positions citywide (28.85 GF) Staff is recommending changes to Authorized Staffing Levels Total of 3.00 FTE new positions and 3.00 Reclassifications Reclass the Deputy Finance Director to Assistant Finance Director Reclass the Human Resources Manager to Assistant HR/Risk Mgmt. Director Reclass the Deputy Director of Library-to-Library Director Add 1.00 Assistant Public Works Director
Add 1.00 Assistant Water Resources Director
Add 1.00 Management Analyst (Children and Youth/OEBA Office)
CLOSING REMARKS
The City is in a much better financial position with the passage of Measure Z. Although a structural deficit remains in the General Fund, staff continue to examine ways to address the deficit.
After these actions, the next steps include;
Finalizing the adopted budget document
1st Quarter Budget Review - November 2026
Will include preliminary unaudited year-end fund balance This could change the total fund balance
Potential FY 2026-27 Budget Amendments
Ten-Year Forecast Forthcoming
The City has been strategic in establishing a 25% fund balance With these actions - General Fund Balance for Fiscal Year 2026-27 is estimated to be $50M