The Rose Institute was asked by the city of Pomona to analyze the city’s finances, to comment on the city’s fiscal situation, and to suggest procedures for providing reliable financial information. In addition, the Institute was asked to examine the city in comparison to four neighboring cities. The study addressed the unique aspects of Pomona’s financial circumstances and the importance of reliable municipal fiscal transparency. The Institute devoted particular attention to evaluating the clarity and accessibility of Pomona’s budget documents, other public finance resources, and the use of accurate budget information in facilitating decision-making by city officials. The study emphasized the importance of allowing concerned citizens and the media to have adequate access to fiscal information.