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HomeMy WebLinkAbout2025.06.03 Agenda Packet - Regular MeetingCity Council Agenda Tuesday, June 3, 2025 Regular Meeting 6:30 PM South Coast Air Quality Management District/Main Auditorium 21865 Copley Drive, Diamond Bar, CA 91765 How to Observe the Meeting From Home: The public can observe the meeting by calling +1 (415) 930-5321, Access Code: 641-403-437 OR visit: https://attendee.gotowebinar.com/register/8158434999841772631. How to Submit Public Comment: The public may provide public comment by attending the meeting in person, by sending an email, or by logging into the teleconference. Please send email public comments to the City Clerk at cityclerk@DiamondBarCA.gov by 4:00 p.m. on the day of the meeting and indicate in the Subject Line “FOR PUBLIC COMMENT.” Written comments will be distributed to the Council Members, noted for the record at the meeting and posted on the City’s official agenda webpage as soon as reasonably practicable (found here: http://diamondbarca.iqm2.com/Citizens/Default.aspx). The public may log into the meeting through this link: https://attendee.gotowebinar.com/register/8158434999841772631. Members of the public will be called upon one at a time during the Public Comment portion of the agenda. Speakers are limited to five minutes per agenda item, unless the Mayor determines otherwise. Please note that the meeting will proceed at the South Coast Air Quality Management District/Main Auditorium should comments by teleconferencing become infeasible due to an Internet or power outage, or due to technical problems outside the City’s control. If you wish to make certain that your comments are heard, please attend the meeting in person or send an email by 4:00 p.m. on the day of the meeting/hearing. To watch a live stream of City Council meetings, visit the City's YouTube Channel at https://www.diamondbarca.gov/youtube. American Disability Act Accommodations: Pursuant to the Executive Order, and in compliance with the Americans with Disabilities Act, if you need special assistance to participate in the Council Meeting, please contact the City Clerk’s Office (909) 839- 7010 within 72 hours of the meeting. City Council video recordings with transcription will be available upon request the day following the Council Meeting. JUNE 3, 2025 PAGE 2 ANDREW CHOU Council Member STAN LIU Council Member RUTH M. LOW Council Member CHIA YU TENG Mayor STEVE TYE Mayor Pro Tem City Manager Dan Fox • City Attorney Omar Sandoval • City Clerk Kristina Santana DIAMOND BAR CITY COUNCIL MEETING RULES Welcome to the meeting of the Diamond Bar City Council. Meetings are open to the public and are broadcast on Spectrum Cable Channel 3 and Frontier FiOS television Channel 47. You are invited to attend and participate. Copies of staff reports or other written documentation relating to agenda items are on file and available for public inspection by contacting the Office of the City Clerk. If requested, the agenda will be made available in an alternative format to a person with disability as required by Section 202 of the Americans with Disabilities Act of 1990. If you have questions regarding an agenda item, please contact the City Clerk at (909) 839-7010 during regular business hours. PUBLIC INPUT Members of the public may address the Council on any item of business on the agenda during the time the item is taken up by the Council. In addition, members of the public may, during the Public Comment period address the Council on any Consent Calendar item or any matter not on the agenda and within the Council’s subject matter jurisdiction. Any material to be submitted to the City Council at the meeting should be submitted through the City Clerk. Speakers are limited to five minutes per agenda item, unless the Mayor determines otherwise. The Mayor may adjust this time limit depending on the number of people wishing to speak, the complexity of the matter, the length of the agenda, the hour and any other relevant consideration. Speakers may address the Council only once on an agenda item, except during public hearings, when the applicant/appellant may be afforded a rebuttal. Public comments must be directed to the City Council. A person who disrupts the orderly conduct of the meeting after being warned by the Mayor or the Mayor’s designee that their behavior is disrupting the meeting, may result in the person being removed from the meeting. INFORMATION RELATING TO AGENDAS AND ACTIONS OF THE COUNCIL Agendas for regular City Council meetings are available 72 hours prior to the meeting and are posted in the City’s regular posting locations, on DBTV (on Spectrum Cable Channel 3 and Frontier FiOS television Channel 47) and on the City’s website at www.diamondbarca.gov/agendas. The City Council may take action on any item listed on the agenda. HELPFUL PHONE NUMBERS Copies of agendas, rules of the Council, Video of meetings: (909) 839-7010 Computer access to agendas: www.diamondbarca.gov/agendas General information: (909) 839-7000 Written materials distributed to the City Council within 72 hours of the City Council meeting are available for public inspection immediately upon distribution in the City Clerk’s Office at 21810 Copley Dr., Diamond Bar, California, during normal business hours. THIS MEETING IS BEING VIDEO RECORDED AND BY PARTICIPATING VIA TELECONFERENCE, YOU ARE GIVING YOUR PERMISSION TO BE TELEVISED. THIS MEETING WILL BE RE-BROADCAST EVERY SATURDAY AND SUNDAY AT 9:00 A.M. AND ALTERNATE TUESDAYS AT 8:00 P.M. AND IS ALSO AVAILABLE FOR LIVE VIEWING AT HTTPS://ATTENDEE.GOTOWEBINAR.COM/REGISTER/8158434999841772631 AND ARCHIVED VIEWING ON THE CITY’S WEB SITE AT WWW.DIAMONDBARCA.GOV. CITY OF DIAMOND BAR CITY COUNCIL AGENDA June 03, 2025 CALL TO ORDER: 6:30 p.m. PLEDGE OF ALLEGIANCE: Mayor INVOCATION: Cantor Paul A. Buch, Temple Beth Israel ROLL CALL: Chou, Liu, Low, Mayor Pro Tem Tye, Mayor Teng APPROVAL OF AGENDA: Mayor 1. SPECIAL PRESENTATIONS, CERTIFICATES, PROCLAMATIONS: NONE. 2. CITY MANAGER REPORTS AND RECOMMENDATIONS: 3. PUBLIC COMMENTS: “Public Comments” is the time reserved on each regular meeting agenda to provide an opportunity for members of the public to directly address the Council on Consent Calendar items or other matters of interest not on the agenda that are within the subject matter jurisdiction of the Council. Although the City Council values your comments, pursuant to the Brown Act, members of the City Council or Staff may briefly respond to public comments if necessary, but no extended discussion and no action on such matters may take place. There is a five -minute maximum time limit when addressing the City Council. JUNE 3, 2025 PAGE 2 4. SCHEDULE OF FUTURE EVENTS: 4.1 Coffee with a Cop – June 7, 2025, 8:00 – 10:00 a.m., Margin Café, 1123 Grand Ave. 4.2 Planning Commission Meeting – June 10, 2025 – cancelled. 4.3 Concerts in the Park/Movies under the Stars – June 11, 2025, 6:30 – 9:30 p.m., Summitridge Park, 1425 Summitridge Dr. 4.4 City Council Meeting – June 17, 2025, 6:30 p.m., online teleconference and SCAQMD Main Auditorium, 21865 Copley Dr. 5. CONSENT CALENDAR: All items listed on the Consent Calendar are considered by the City Council to be routine and will be acted on by a single motion unless a Council Member or member of the public request otherwise, in which case, the item will be removed for separate consideration. 5.1 CITY COUNCIL MINUTES OF THE MAY 20, 2025 STUDY SESSION AND REGULAR MEETING. 5.1.a May 20, 2025 City Council Regular Meeting Minutes 5.1.b May 20, 2025 Study Session Minutes Recommended Action: Approve the May 20, 2025 Study Session and Regular City Council meeting minutes. Requested by: City Clerk 5.2 RATIFICATION OF CHECK REGISTER DATED MAY 14, 2025 THROUGH MAY 27, 2025 TOTALING $517,755.85. Recommended Action: Ratify the Check Register. Requested by: Finance Department 5.3 CONTINUED PARTICIPATION IN THE NATIONAL INTERGOVERNMENTAL PURCHASING ALLIANCE TO PURCHASE JANITORIAL SUPPLIES FOR CITY FACILITIES. Recommended Action: Adopt Resolution No. 2025-15 authorizing participation in the National Intergovernmental Purchasing Alliance to purchase janitorial supplies for City Facilities in the not-to-exceed amount of $65,000 for Fiscal Year 2025/26. JUNE 3, 2025 PAGE 3 Requested by: Public Works Department 6. PUBLIC HEARINGS: NONE. 7. COUNCIL CONSIDERATION: 7.1 ADOPTION OF THE FISCAL YEAR 2025/26 CITY OPERATING BUDGET AND CAPITAL IMPROVEMENT PROGRAM, INCLUDING ESTABLISHMENT OF THE APPROPRIATIONS LIMIT, EMPLOYEE COMPENSATION PLAN, FUND BALANCE AND RESERVE POLICY, AND INVESTMENT POLICY. Recommended Action: A. Adopt Resolution No. 2025-16 approving the FY 2025/26 City Operating Budget and Capital Improvement Program; B. Adopt Resolution No. 2025-17 establishing the appropriations limit for FY 2025/26 in the amount of $65,424,852; C. Adopt Resolution No. 2025-18 establishing the compensation plan, salary ranges and fringe benefits for all employee classifications; D. Adopt Resolution No. 2025-19 amending the Fund Balance and Reserve Policy and rescinding Resolutions 89-53 and 2019-36 in their entirety; and E. Adopt Resolution No. 2025-20 approving the FY 2025/26 Investment Policy. Requested by: Finance Department 8. COUNCIL SUB-COMMITTEE REPORTS AND MEETING ATTENDANCE REPORTS/COUNCIL MEMBER COMMENTS: 9. ADJOURNMENT: Agenda #: 5.1 Meeting Date: June 3, 2025 TO: Honorable Mayor and Members of the City Council FROM: Daniel Fox, City Manager TITLE: CITY COUNCIL MINUTES OF THE MAY 20, 2025 STUDY SESSION AND REGULAR MEETING. STRATEGIC GOAL: Open, Engaged & Responsive Government RECOMMENDATION: Approve the May 20, 2025 Study Session and Regular City Council meeting minutes. FINANCIAL IMPACT: None. BACKGROUND/DISCUSSION: Minutes have been prepared and are being presented for approval. PREPARED BY: REVIEWED BY: 5.1 Packet Pg. 6 Attachments: 1. 5.1.a May 20, 2025 City Council Regular Meeting Minutes 2. 5.1.b May 20, 2025 Study Session Minutes 5.1 Packet Pg. 7 CITY OF DIAMOND BAR MINUTES OF THE CITY COUNCIL REGULAR MEETING SOUTH COAST AIR QUALITY MANAGEMENT DISTRICT/MAIN AUDITORIUM 21865 COPLEY DRIVE, DIAMOND BAR, CA 91765 MAY 20, 2025 CALL TO ORDER: Mayor Teng called the Regular City Council meeting to order at 6:30 p.m. in the South Coast Air Quality Management District Main Auditorium, 21865 Copley Drive, Diamond Bar, CA 91765. PLEDGE OF ALLEGIANCE: Council Member Andrew Chou led the Pledge of Allegiance. INVOCATION: NextGen Pastor Kevin Ahn, Evangelical Free Church ROLL CALL: Council Members Andrew Chou, Stan Liu, Ruth Low, Mayor Pro Tem Steve Tye, Mayor Chia Yu Teng Absent: None. Staff present in person: Dan Fox, City Manager; Omar Sandoval, City Attorney; Amy Haug, Human Resources and Risk Manager; Greg Gubman, Community Development Director, Ryan Wright, Parks and Recreation Director; Christy Murphey, Recreation Superintendent; David Liu, Public Works Director; Hal Ghafari, Public Works Manager/Assistant City Engineer; Vivian Chen, Associate Engineer; Jason Williams, Maintenance Supervisor; Cecilia Arellano, Community Relations Manager; Joan Cruz, Administrative Coordinator. Staff present telephonically: None. Others present: Nancy Farias, Deputy, Diamond Bar/Walnut Sheriff’s Station, Stephen Tousey, Captain, Diamond Bar/Walnut Sheriff’s Station . APPROVAL OF AGENDA: Mayor Teng approved the agenda as presented. 1. SPECIAL PRESENTATIONS, CERTIFICATES, PROCLAMATIONS: None. 2. CITY MANAGER REPORTS AND RECOMMENDATIONS: None. 3. PUBLIC COMMENTS: The following provided public comments: Cynthia Yu, Diamond Bar Library Manager CC/Santana reported that no emails were submitted for public comment, and no guests on the teleconference line requested to speak under Public Comments. 4. SCHEDULE OF FUTURE EVENTS: CM/Fox presented the Schedule of Future Events. 5.1.a Packet Pg. 8 MAY 20, 2025 PAGE 2 CITY COUNCIL 5. CONSENT CALENDAR: MPT/Tye moved, C/Liu seconded, to approve the Consent Calendar with the exception of Item No. 5.7. Motion carried 5-0 by the following Roll Call vote: AYES: COUNCIL MEMBERS: Chou, Liu, Low, MPT/Tye, M/Teng NOES: COUNCIL MEMBERS: None ABSENT: COUNCIL MEMBERS: None 5.1 APPROVED CITY COUNCIL MINUTES: 5.1.a MAY 6, 2025 CITY COUNCIL REGULAR MEETING 5.1.b MAY 6, 2025 STUDY SESSION MINUTES 5.2 RATIFIED CHECK REGISTER DATED APRIL 30, 2025 THROUGH MAY 13, 2025 TOTALING $2,661,350.56. 5.3 ADOPTED MENTAL HEALTH AWARENESS MONTH PROCLAMATION. 5.4 APPROVED AGREEMENT WITH DURHAM SCHOOL SERVICES, LP FOR BUS TRANSPORTATION SERVICES. 5.5 APPROVED NOTICE OF COMPLETION FOR THE INTERSECTION SAFETY IMPROVEMENTS PROJECT (CIP# TI24301). 5.6 ADOPTED RESOLUTION NO. 2025-14 APPROVING PLANS AND SPECIFICATIONS AND AWARD OF CONSTRUCTION AGREEMENT TO VORTEX SERVICES, LLC DBASANCON TECHNOLOGIES FOR BREA CANYON STORM DRAIN LINING PROJECT (PW23403). ITEMS WITHDRAWN FROM CONSENT CALENDAR: 5.7 APPROVED MAINTENANCE SERVICES AGREEMENT WITH NOVA LANDSCAPE GROUP FOR LANDSCAPE MAINTENANCE SERVICES AT CITY PARKS THROUGH JUNE 30, 2028. CM/Fox responded to Council Member questions. After further discussion MPT/Chou moved, C/Liu seconded, to waive the bidding requirements per Section 3.24.090 (g) of the Purchasing Ordinance and approved and authorized the City Manager to sign the Maintenance Services Agreement with Nova Landscape Group Inc. Motion carried 5-0 by the following Roll Call vote: AYES: COUNCIL MEMBERS: Chou, Liu, Low, MPT/Tye, M/Teng NOES: COUNCIL MEMBERS: None ABSENT: COUNCIL MEMBERS: None 5.1.a Packet Pg. 9 MAY 20, 2025 PAGE 3 CITY COUNCIL 6. PUBLIC HEARINGS: 6.1 PUBLIC HEARING ON CITY VACANCIES AND RECRUITMENT AND RETENTION EFFORTS. HRM/Haug presented the staff report. Mayor Teng opened the Public Hearing at 6:58 p.m. There were no members of the public in the audience wishing to speak on this item. CC/Santana confirmed that no emails were submitted for public comment, and no guests on the teleconference line requested to comment on the public hearing. Mayor Teng closed the Public Hearing At 6:59 P.M. C/Low moved, C/Chou seconded, to receive and file the report. Motion carried 5-0 by the following Roll Call vote: AYES: COUNCIL MEMBERS: Chou, Liu, Low, MPT/Tye, M/Teng NOES: COUNCIL MEMBERS: None ABSENT: COUNCIL MEMBERS: None 7. COUNCIL CONSIDERATION: None. 8. COUNCIL SUBCOMMITTEE REPORTS AND MEETING ATTENDANCE REPORTS/COUNCIL MEMBER COMMENTS: The following Council Members provided a report on meetings attended at the expense of the local agency per Government Code 53232.3(d). Council Member Chou reported attending the California Contract Cities Association Annual Municipal Conference in Indian Wells. Mayor Pro Tem Tye reported attending the California Contract Cities Association Annual Municipal Conference in Indian Wells. 9. ADJOURNMENT: With no further business to conduct, M/Teng adjourned the Regular City Council Meeting at 7:07 p.m. Respectfully Submitted, __________________________ Kristina Santana, City Clerk 5.1.a Packet Pg. 10 MAY 20, 2025 PAGE 4 CITY COUNCIL The foregoing minutes are hereby approved this 3rd day of June, 2025. __________________________ Chia Yu Teng, Mayor 5.1.a Packet Pg. 11 CITY OF DIAMOND BAR CITY COUNCIL STUDY SESSION MINUTES SOUTH COAST AIR QUALITY MANAGEMENT DISTRICT, ROOM CC-08 21810 COPLEY DRIVE, DIAMOND BAR, CA 91765 MAY 20, 2025 CALL TO ORDER: Mayor Teng called the Study Session to order at 4:30 p.m. ROLL CALL: Council Members Andrew Chou, Stan Liu, Ruth Low, Mayor Pro Tem Steve Tye and Mayor Chia Yu Teng Absent: None. Staff present in person: Dan Fox, City Manager; Amy Haug, Human Resources and Risk Manager; Dannette Allen, Principal Management Analyst; Greg Gubman, Community Development Director; Grace Lee, Planning Manager; Ken Desforges, Information Services Director; David Liu, Public Works Director; Hal Ghafari, Public Works Manager/Assistant City Engineer; Nicholas Delgado, Management Analyst; Jason Williams, Maintenance Supervisor; Anthony Jordan, Parks & Maintenance Supervisor; Ryan Wright, Parks and Recreation Director; Christy Murphey, Recreation Superintendent; Jason Jacobsen, Finance Director; Sandy Pantoja, Outreach Coordinator; Cecilia Arellano, Community Relations Manager; Joan Cruz, Administrative Coordinator Staff present telephonically: None. 1. FISCAL YEAR 2025/26 OPERATING BUDGET. FD/Jacobsen presented the Fiscal year 2025/26 Operating Budget, and responded to Council Member questions. The City Council reached consensus to direct staff to study the Crossing Guard Services and Animal Control contracts and determine what options may be available to the Council for future consideration. The Council also provided direction to change the Landscape and Lighting District Landscape Improvement project in the CIP from design only to design and construction of initial phase and remove the community outreach component of the project. ADJOURNMENT: With no further business to come before the City Council, Mayor Teng recessed the Study Session at 6:05 p.m. to the Regular City Council Meeting. Respectfully submitted: ___________________________ Kristina Santana, City Clerk The foregoing minutes are hereby approved this 3rd day of June, 2025. ___________________________ Chia Yu Teng, Mayor 5.1.b Packet Pg. 12 Agenda #: 5.2 Meeting Date: June 3, 2025 TO: Honorable Mayor and Members of the City Council FROM: Daniel Fox, City Manager TITLE: RATIFICATION OF CHECK REGISTER DATED MAY 14, 2025 THROUGH MAY 27, 2025 TOTALING $517,755.85. STRATEGIC GOAL: Responsible Stewardship of Public Resources RECOMMENDATION: Ratify the Check Register. FINANCIAL IMPACT: Expenditure of $517,755.85. BACKGROUND/DISCUSSION: The City has established the policy of issuing accounts payable checks on a weekly basis with City Council ratification at the next scheduled City Council Meeting. The attached check register containing checks dated May 14, 2025 through May 27, 2025 totaling $517,755.85 is being presented for ratification. All payments have been made in compliance with the City’s purchasing policies and procedures, and have been reviewed and approved by the appropriate departmental staff . The attached Affidavit affirms that the check register has been audited and deemed accurate by the Finance Director. PREPARED BY: 5.2 Packet Pg. 13 REVIEWED BY: Attachments: 1. 5.2.a Check Register Affidavit 6-3-2025 2. 5.2.b Check Register 6-3-2025 5.2 Packet Pg. 14 CITY OF DIAMOND BAR CHECK REGISTER AFFIDAVIT The attached listings of demands, invoices, and claims in the form of a check register including checks dated May 14, 2025 through May 27, 2025 has been audited and is certified as accurate. Payments have been allowed from the following funds in these amounts: Description Amount General Fund $385,506.23 Measure W Local Return Fund $803.78 Measure M Local Return Fund $149.56 Measure R Local Return Fund $85.46 Prop A Transit Tax Fund $2,219.78 Prop C Transit Tax Fund $21,571.82 LLAD 38 Fund $17,158.15 LLAD 39 Fund $16,806.81 LLAD 41 Fund $4,265.72 Integrated Waste Mgmt Fund - AB939 $16,947.01 Capital Imprv Project Fund $2,841.51 Vehicle Maintenance & Equip Fund $1,500.00 Eq Maint & Replacement Fund $6,400.00 Community Dev Block Grant Fund $20,000.00 Homelessness Response Fund $2,332.02 PLHA Fund $19,168.00 $517,755.85 Signed: __________________________________ Finance Director Jason M. Jacobsen 5.2.a Packet Pg. 15 City of Diamond Bar Check Register CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 15453 5/14/2025 EMPLOYMENT DEVELOPMENT DEPARTMENT UI BENEFIT CHARGE 1ST QTR 2025 100220 50062 $420.00 CHECK TOTAL $420.00 15456 5/15/2025 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 20781 PATHFINDER RD - TC-1 100655 52210 $109.67 CHECK TOTAL $109.67 15457 5/15/2025 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 20439 GOLDEN SPRINGS - TC-1 100655 52210 $116.36 CHECK TOTAL $116.36 15458 5/15/2025 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 717 GRAND AVE - TC-1 100655 52210 $144.05 CHECK TOTAL $144.05 15459 5/15/2025 SOUTHERN CALIFORNIA EDISON GS-1 - 2838 S DBB PED - GS-1 100655 52210 $92.36 CHECK TOTAL $92.36 15460 5/15/2025 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 20791 GOLDEN SPRINGS DR. - TC-1 100655 52210 $127.74 CHECK TOTAL $127.74 15461 5/15/2025 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 21250 GOLDEN SPRINGS DR - TC-1 100655 52210 $85.27 CHECK TOTAL $85.27 15462 5/15/2025 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 3564 S BREA CYN RD BPED - LS-3 100655 52210 $74.25 CHECK TOTAL $74.25 15463 5/15/2025 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 2746 BREA CYN BPED - LS-3 100655 52210 $132.87 CHECK TOTAL $132.87 15464 5/15/2025 SOUTHERN CALIFORNIA EDISON GS-1 - 23331 GOLDEN SPRINGS DR - GS- 1 100655 52210 $76.30 CHECK TOTAL $76.30 15465 5/15/2025 SOUTHERN CALIFORNIA EDISON CITYHALL (041425-051325) 100620 52210 $14,235.58 CHECK TOTAL $14,235.58 15466 5/15/2025 SOUTHERN CALIFORNIA EDISON 1208 WASHINGTON AVE PED (041025- 051125) 100630 52210 $16.97 5.2.b Packet Pg. 16 City of Diamond Bar Check Register CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT CHECK TOTAL $16.97 15467 5/19/2025 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 801 S LEMON/VARIOUS - TC-1 100655 52210 $320.50 CHECK TOTAL $320.50 15468 5/19/2025 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 1611 S BREA CYN RD - TC-1 100655 52210 $75.32 CHECK TOTAL $75.32 15469 5/19/2025 SOUTHERN CALIFORNIA EDISON GS-1 - 1215 S BREA CYN RD - GS-1 100655 52210 $86.16 CHECK TOTAL $86.16 15470 5/19/2025 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 1450 BRIDGEGATE/VARIOUS - TC-1 100655 52210 $498.26 CHECK TOTAL $498.26 15471 5/23/2025 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - BREA CYN/FALLOWFIELD - TC-1 100655 52210 $211.01 CHECK TOTAL $211.01 15472 5/23/2025 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 21010 WASHINGTON AVE - TC-1 100655 52210 $103.74 CHECK TOTAL $103.74 15473 5/23/2025 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 2201 DBB PED - TC- 1 100655 52210 $28.13 CHECK TOTAL $28.13 15474 5/23/2025 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 22805 GLDN SPRNGS/VARIOUS - TC-1 100655 52210 $3,223.22 CHECK TOTAL $3,223.22 15475 5/23/2025 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 1798 DBB/22566 GLDN SPRGS - TC-1 100655 52210 $199.63 CHECK TOTAL $199.63 15476 5/23/2025 CALPERS PENSION CONTRIBUTION 05/03/25- 05/16/25 & 5/1-31/25 204 21110 $85.46 5/23/2025 CALPERS PENSION CONTRIBUTION 05/03/25- 05/16/25 & 5/1-31/25 203 21110 $149.56 5/23/2025 CALPERS PENSION CONTRIBUTION 05/03/25- 05/16/25 & 5/1-31/25 239 21110 $194.16 5/23/2025 CALPERS PENSION CONTRIBUTION 05/03/25- 05/16/25 & 5/1-31/25 241 21110 $194.16 5.2.b Packet Pg. 17 City of Diamond Bar Check Register CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 5/23/2025 CALPERS PENSION CONTRIBUTION 05/03/25- 05/16/25 & 5/1-31/25 238 21110 $282.44 5/23/2025 CALPERS PENSION CONTRIBUTION 05/03/25- 05/16/25 & 5/1-31/25 201 21110 $639.20 5/23/2025 CALPERS PENSION CONTRIBUTION 05/03/25- 05/16/25 & 5/1-31/25 207 21110 $1,065.94 5/23/2025 CALPERS PENSION CONTRIBUTION 05/03/25- 05/16/25 & 5/1-31/25 206 21110 $1,659.86 5/23/2025 CALPERS PENSION CONTRIBUTION 05/03/25- 05/16/25 & 5/1-31/25 250 21110 $2,165.43 5/23/2025 CALPERS PENSION CONTRIBUTION 05/03/25- 05/16/25 & 5/1-31/25 100 21110 $44,095.97 CHECK TOTAL $50,532.18 15477 5/23/2025 VANTAGEPOINT TRNSFR AGNTS- 303248 DEFERRED COMP CONTRIBUTIONS/LOAN PYMTS 05/23/2025 239 21109 $119.23 5/23/2025 VANTAGEPOINT TRNSFR AGNTS- 303248 DEFERRED COMP CONTRIBUTIONS/LOAN PYMTS 05/23/2025 241 21109 $119.23 5/23/2025 VANTAGEPOINT TRNSFR AGNTS- 303248 DEFERRED COMP CONTRIBUTIONS/LOAN PYMTS 05/23/2025 201 21109 $162.27 5/23/2025 VANTAGEPOINT TRNSFR AGNTS- 303248 DEFERRED COMP CONTRIBUTIONS/LOAN PYMTS 05/23/2025 238 21109 $238.46 5/23/2025 VANTAGEPOINT TRNSFR AGNTS- 303248 DEFERRED COMP CONTRIBUTIONS/LOAN PYMTS 05/23/2025 207 21109 $385.42 5/23/2025 VANTAGEPOINT TRNSFR AGNTS- 303248 DEFERRED COMP CONTRIBUTIONS/LOAN PYMTS 05/23/2025 250 21109 $395.62 5/23/2025 VANTAGEPOINT TRNSFR AGNTS- 303248 DEFERRED COMP CONTRIBUTIONS/LOAN PYMTS 05/23/2025 206 21109 $467.83 5/23/2025 VANTAGEPOINT TRNSFR AGNTS- 303248 DEFERRED COMP CONTRIBUTIONS/LOAN PYMTS 05/23/2025 100 21109 $14,450.33 CHECK TOTAL $16,338.39 15478 5/23/2025 TASC FLEX SPENDING MEDICAL/CHILDCARE 05/23/2025 201 21118 $2.31 5.2.b Packet Pg. 18 City of Diamond Bar Check Register CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 5/23/2025 TASC FLEX SPENDING MEDICAL/CHILDCARE 05/23/2025 238 21118 $10.20 5/23/2025 TASC FLEX SPENDING MEDICAL/CHILDCARE 05/23/2025 239 21118 $10.20 5/23/2025 TASC FLEX SPENDING MEDICAL/CHILDCARE 05/23/2025 241 21118 $10.20 5/23/2025 TASC FLEX SPENDING MEDICAL/CHILDCARE 05/23/2025 207 21118 $16.16 5/23/2025 TASC FLEX SPENDING MEDICAL/CHILDCARE 05/23/2025 250 21118 $20.41 5/23/2025 TASC FLEX SPENDING MEDICAL/CHILDCARE 05/23/2025 206 21118 $92.09 5/23/2025 TASC FLEX SPENDING MEDICAL/CHILDCARE 05/23/2025 100 21118 $2,067.19 CHECK TOTAL $2,228.76 15479 5/27/2025 4AP HOLDINGS INC PROMOTIONAL ITEMS FOR ENVIRONMENTAL SERVICES 250170 51400 $3,569.02 CHECK TOTAL $3,569.02 15480 5/27/2025 4IMPRINT INC PROMOTIONAL ITEMS FOR ENVIRONMENTAL SERVICE 100240 51200 $1,085.13 5/27/2025 4IMPRINT INC PROMOTIONAL ITEMS FOR ENVIRONMENTAL SERVICE 250170 51400 $3,770.73 CHECK TOTAL $4,855.86 15481 5/27/2025 AARON STANLEY TALALAY CONTRACT CLASS INSTRUCTOR - AARON TALALALY 100520 55320 $688.50 CHECK TOTAL $688.50 15482 5/27/2025 ABOUND FOOD CARE FOOD RECOVERY SERVICES 250170 54900 $1,632.25 CHECK TOTAL $1,632.25 15483 5/27/2025 AIRGAS INC BASEBALL FIELD (PW) 100630 51200 $855.99 CHECK TOTAL $855.99 15484 5/27/2025 AJ CONSTRUCTION SPECIALTIES INC DBC SUPPLIES 100510 51300 $1,220.00 CHECK TOTAL $1,220.00 15485 5/27/2025 ALL CITY MANAGEMENT SERVICES INC CROSSING GUARD SERVICES - 4/13/25- 4/26/25 100310 55412 $8,268.24 CHECK TOTAL $8,268.24 5.2.b Packet Pg. 19 City of Diamond Bar Check Register CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 15486 5/27/2025 ANIMAL PEST MANAGEMENT SERVICES INC COMPREHENSIVE PEST MGMT SVCS (APRIL2025) FY24-25 100630 52320 $70.00 5/27/2025 ANIMAL PEST MANAGEMENT SERVICES INC COMPREHENSIVE PEST MGMT SVCS (APRIL2025) FY24-25 100510 52320 $105.00 5/27/2025 ANIMAL PEST MANAGEMENT SERVICES INC COMPREHENSIVE PEST MGMT SVCS (APRIL2025) FY24-25 100620 52320 $120.00 CHECK TOTAL $295.00 15487 5/27/2025 ATKINSON, ANDELSON, LOYA, RUUD & ROMO LEGAL SERVICES - APRIL 2025 100220 54900 $2,142.00 CHECK TOTAL $2,142.00 15488 5/27/2025 ATLA SOLIMAN FLYERS FOR GRANDPARENTS DAY AND WASTE HAULERS 100240 52110 $1,686.86 CHECK TOTAL $1,686.86 15489 5/27/2025 NAILA ASAD BARLAS PC STIPEND - FEB 25 PC MTG 100410 52525 $65.00 5/27/2025 NAILA ASAD BARLAS PC STIPEND - MAR 25 PC MTG 100410 52525 $65.00 5/27/2025 NAILA ASAD BARLAS PC STIPEND - APR 22 PC MTG 100410 52525 $65.00 CHECK TOTAL $195.00 15490 5/27/2025 ROBYN A BECKWITH INTERIOR PLANT SERVICE (MAY2025) 100510 52320 $275.00 5/27/2025 ROBYN A BECKWITH INTERIOR PLANT SERVICE (MAY2025) 100620 52320 $380.00 CHECK TOTAL $655.00 15491 5/27/2025 JOHN E BISHOP INSTRUCTOR PAYMENT 100520 55320 $210.00 CHECK TOTAL $210.00 15492 5/27/2025 BRIAN E WORTHINGTON PC STIPEND-MARCH 25 PC MTG 100410 52525 $65.00 5/27/2025 BRIAN E WORTHINGTON PC STIPEND-APRIL 22 2025 PC MTG 100410 52525 $65.00 CHECK TOTAL $130.00 15493 5/27/2025 LINGO TELECOM LLC CITYWIDE ANALOG PHONE SERVICE - MAY 2025 100230 52200 $3,171.30 CHECK TOTAL $3,171.30 15494 5/27/2025 CHICAGO TITLE COMPANY PLHA 547 N. PLATINA DRIVE -SALATA 224440 54900 $34.00 CHECK TOTAL $34.00 15495 5/27/2025 CITYGREEN CONSULTING, LLC SOLID WASTE AND RECYCLING CONSULTING 250170 54900 $3,576.25 5.2.b Packet Pg. 20 City of Diamond Bar Check Register CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT CHECK TOTAL $3,576.25 15496 5/27/2025 DAVID EVANS AND ASSOCIATES INC LANDSCAPE PLAN CHECK SERVICES 100 22107 $773.10 5/27/2025 DAVID EVANS AND ASSOCIATES INC LANDSCAPE PLAN CHECK SERVICES 100 22107 $1,114.80 CHECK TOTAL $1,887.90 15497 5/27/2025 DDS LEARNING SYSTEMS INC INSTRUCTOR PAYMENT - EDUCATION - WS25 100520 55320 $738.00 CHECK TOTAL $738.00 15498 5/27/2025 DEPARTMENT OF JUSTICE LIVESCAN FEES 100220 52510 $96.00 CHECK TOTAL $96.00 15499 5/27/2025 DEPT OF TRANSPORTATION TS MAINT/SHARED W/CALTRANS - JAN- MAR 2025 100655 55536 $9,009.54 CHECK TOTAL $9,009.54 15500 5/27/2025 DIAMOND BAR STORAGE OWNER LLC OFFSITE STORAGE 100420 52302 $506.00 5/27/2025 DIAMOND BAR STORAGE OWNER LLC OFFSITE STORAGE 100420 52302 $506.00 CHECK TOTAL $1,012.00 15501 5/27/2025 DS SERVICES OF AMERICA INC WATER SERVICE (CITYHALL 041325- 051225) 100620 51200 $563.96 CHECK TOTAL $563.96 15502 5/27/2025 FCG CONSULTANTS INC STAFFING AUGMENTATION SERVICES 4/14/25-4/30/25 (PW) 100610 54400 $11,959.62 CHECK TOTAL $11,959.62 15503 5/27/2025 FEDERAL EXPRESS CORPORATION COURIER SVCS - FINANCE 100210 51200 $37.35 CHECK TOTAL $37.35 15504 5/27/2025 FEHR & PEERS ON-CALL TRAFFIC/TRANS ENGR - MAR 2025 100615 54410 $5,751.01 CHECK TOTAL $5,751.01 15505 5/27/2025 FOOTHILL BUILDING MATERIALS INC SAND FOR STATION 121 - ARMITOS 100350 51200 $563.38 5/27/2025 FOOTHILL BUILDING MATERIALS INC SAND FOR STATION 119 - PATHFINDER 100350 51200 $564.66 CHECK TOTAL $1,128.04 5.2.b Packet Pg. 21 City of Diamond Bar Check Register CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 15506 5/27/2025 FRANCOISE S ZAMBRA CONTRACT CLASS INSTRUCTOR - FRANCOISE ZAMBRA 100520 55320 $288.00 CHECK TOTAL $288.00 15507 5/27/2025 FRONTIER COMMUNICATIONS CORP SUMMARY BILL - INTERNET SERVICE - MAY 2025 100230 54030 $811.25 CHECK TOTAL $811.25 15508 5/27/2025 GARY TOSHIHIKO BUSTEED T&T COMMISSION STIPEND - MAR 2025 100610 52525 $45.00 CHECK TOTAL $45.00 15509 5/27/2025 GERALDINE KELLER INTRUCTOR PAYMENT - CULINARY - WS25 100520 55320 $18.00 CHECK TOTAL $18.00 15510 5/27/2025 WOODS MAINTENANCE SERVICES INC FY2024-25 ENCAMPMENT CLEANUP SVCS -SUNSET CROSSING 107130 55000 $2,332.02 5/27/2025 WOODS MAINTENANCE SERVICES INC GRAFFITI CONTROL - MARCH 2025 100430 55540 $3,075.00 CHECK TOTAL $5,407.02 15511 5/27/2025 HARBOR TRUCK BODIES INC FLEET MAINTANENCE (LIC#1407074) 100630 55505 $1,688.96 CHECK TOTAL $1,688.96 15512 5/27/2025 HEATHER JEN CHANG CONTRACT CLASS INSTRUCTOR - ART CLASSES 100520 55320 $504.00 CHECK TOTAL $504.00 15513 5/27/2025 HUMANE SOCIETY OF POMONA VALLEY INC ANIMAL CONTROL SERVICES - APRIL 2025 100340 55404 $41,397.08 CHECK TOTAL $41,397.08 15514 5/27/2025 INFINITE GRAPHICS LLC COPIES OF CIP BUDGET FOR CC MEETING 100610 52110 $308.84 CHECK TOTAL $308.84 15515 5/27/2025 ITERIS INC CS - ON-CALL TS TIMING SUPPORT - THRU 4/30/25 207650 54410 $2,389.30 CHECK TOTAL $2,389.30 15516 5/27/2025 J & J'S SPORTS & TROPHIES PW STAFF UNIFORMS 100630 51200 $1,577.57 CHECK TOTAL $1,577.57 15517 5/27/2025 JCL TRAFFIC SERVICES STENCILS FOR PARKING LOT PAVING 100655 51250 $548.60 CHECK TOTAL $548.60 5.2.b Packet Pg. 22 City of Diamond Bar Check Register CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 15518 5/27/2025 JYL GROUP INC INSTRUCTOR PAYMENT - FASHION - WS25 100520 55320 $430.80 CHECK TOTAL $430.80 15519 5/27/2025 K7 ENTERPRISES DBC THANK YOU CARDS 6X8 - 500 100510 52110 $173.25 CHECK TOTAL $173.25 15520 5/27/2025 KEPT COMPANIES INC FLEET WASHING SERVICE (04/18/25) 502430 52312 $220.00 5/27/2025 KEPT COMPANIES INC FLEET WASHING SERVICE (04/18/25) 502620 52312 $275.00 5/27/2025 KEPT COMPANIES INC FLEET WASHING SERVICE (04/18/25) 502655 52312 $275.00 5/27/2025 KEPT COMPANIES INC FLEET WASHING SERVICE (04/18/25) 502630 52312 $330.00 5/27/2025 KEPT COMPANIES INC FLEET EXTERIOR WASH (05/02/25) 502430 52312 $80.00 5/27/2025 KEPT COMPANIES INC FLEET EXTERIOR WASH (05/02/25) 502620 52312 $100.00 5/27/2025 KEPT COMPANIES INC FLEET EXTERIOR WASH (05/02/25) 502630 52312 $100.00 5/27/2025 KEPT COMPANIES INC FLEET EXTERIOR WASH (05/02/25) 502655 52312 $120.00 CHECK TOTAL $1,500.00 15521 5/27/2025 KEVIN D JONES PS - SR57/60 CONF FUNDING ADVOCACY - APR 2025 100615 54400 $4,000.00 CHECK TOTAL $4,000.00 15522 5/27/2025 KIMBERLY DOWNEY ESMOND CONTRACT CLASS INSTRUCTOR - SOCA ARTS 100520 55320 $1,684.80 CHECK TOTAL $1,684.80 15523 5/27/2025 LA COUNTY ASSESSOR OFFICE SBF ABSTRACT - APR 2025 100230 52314 $200.00 CHECK TOTAL $200.00 15524 5/27/2025 LIEBE SHERI-LYN INSTRUCTOR PAYMENT - DANCE - WS 25 100520 55320 $360.00 CHECK TOTAL $360.00 15525 5/27/2025 LOS ANGELES COUNTY DEVELOPMENT AUTH CDBG LOAN REPAYMENT - 3201 FALCON RIDGE 225 20601 $20,000.00 CHECK TOTAL $20,000.00 15526 5/27/2025 LOS ANGELES COUNTY PUBLIC WORKS INDUSTRIAL WASTE SERVICES - THRU FEB 2025 100610 55550 $2,053.52 5/27/2025 LOS ANGELES COUNTY PUBLIC WORKS INDUSTRIAL WASTE SERVICES - THRU MAR 2025 100610 55550 $2,212.26 5.2.b Packet Pg. 23 City of Diamond Bar Check Register CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 5/27/2025 LOS ANGELES COUNTY PUBLIC WORKS STREET LIGHT ASSESSMENT FY24-25 100630 52320 $104.00 5/27/2025 LOS ANGELES COUNTY PUBLIC WORKS INDUSTRIAL WASTE SERVICES - THRU APR 2025 100610 55550 $2,093.31 CHECK TOTAL $6,463.09 15527 5/27/2025 LOS ANGELES COUNTY SHERIFF'S DEPT FY2024-25 LA COUNTY SHERIFF BURG SUPP 01/2025 100310 55402 $14,674.24 5/27/2025 LOS ANGELES COUNTY SHERIFF'S DEPT FY2024-25 LA COUNTY SHERIFF CAV CHAPEL 02-2025 100310 55402 $9,662.21 CHECK TOTAL $24,336.45 15528 5/27/2025 LOS ANGELES PHILHARMONIC ASSOCIATION COMMUNITY EXCURSION TICKETS, 25/26 100520 55300 $1,958.10 CHECK TOTAL $1,958.10 15529 5/27/2025 MARY BASHFORD C-PLHA HIP CONTRACTOR 23641 GOLDEN SPRINGS C-14 224440 54900 $19,134.00 CHECK TOTAL $19,134.00 15530 5/27/2025 MCE CORPORATION ROAD MAINTENANCE (LITTER/DEBRIS SERVICES) 100655 55530 $5,303.55 5/27/2025 MCE CORPORATION ROAD MAINTENANCE (LITTER/DEBRIS SERVICES) 100655 55528 $9,057.28 CHECK TOTAL $14,360.83 15531 5/27/2025 MICHAEL BAKER INTERNATIONAL INC CANYON LOOP TRAIL -HMMP PROJECT MANAGER 301630 56104 $1,841.51 CHECK TOTAL $1,841.51 15532 5/27/2025 NATIONAL TRENCH SAFETY INC RENTAL EQUIP (KRAIL 050925- 060525)GS&SG 100655 51250 $455.52 CHECK TOTAL $455.52 15533 5/27/2025 OCCUPATIONAL HEALTH CENTERS OF CALIFORNIA PRE-EMPLOYMENT PHYSICAL FEES 100220 52510 $307.00 CHECK TOTAL $307.00 15534 5/27/2025 OFFICE OF THE STATE CONTROLLER FTB OFFSETS 2024 100210 54900 $170.57 CHECK TOTAL $170.57 15535 5/27/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - MARCH 2025 100610 51200 $28.00 5/27/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - MARCH 2025 100220 51200 $94.19 5.2.b Packet Pg. 24 City of Diamond Bar Check Register CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 5/27/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - MARCH 2025 100520 51200 $101.81 5/27/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - MARCH 2025 100420 51200 $200.67 5/27/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - MARCH 2025 100510 51200 $260.21 5/27/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - MARCH 2025 100240 51200 $754.24 5/27/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - MARCH 2025 100140 51200 $1,420.13 5/27/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - FEBRUARY 2025 100210 51200 $47.82 5/27/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - FEBRUARY 2025 100610 51200 $102.97 5/27/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - FEBRUARY 2025 100220 51200 $152.46 5/27/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - FEBRUARY 2025 100410 51200 $179.43 5/27/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - FEBRUARY 2025 100510 51200 $370.70 5/27/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - FEBRUARY 2025 100520 51200 $413.76 5/27/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - FEBRUARY 2025 100140 51200 $1,046.05 5/27/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - APRIL 2025 100610 51200 $136.41 5/27/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - APRIL 2025 100510 51200 $311.44 CHECK TOTAL $5,620.29 15536 5/27/2025 ONE TIME PAY VENDOR ACTS 2 NETWORK FACILITY REFUND 100 20202 $200.00 CHECK TOTAL $200.00 15537 5/27/2025 ONE TIME PAY VENDOR CATRINA BARKSDALE FACILITY REFUND 100 20202 $1,540.00 CHECK TOTAL $1,540.00 15538 5/27/2025 ONE TIME PAY VENDOR CHRISTINE JOHNS FACILITY REFUND 100 20202 $200.00 CHECK TOTAL $200.00 15539 5/27/2025 ONE TIME PAY VENDOR CORY REANO FACILITY REFUND 100 20202 $200.00 CHECK TOTAL $200.00 15540 5/27/2025 ONE TIME PAY VENDOR EUNICE OH RECREATION PROGRAM REFUND 100 20202 $37.25 CHECK TOTAL $37.25 15541 5/27/2025 ONE TIME PAY VENDOR GREATER LOS ANGELES EDUCATION FOUNDATION FACILITY REFUND 100 20202 $950.00 CHECK TOTAL $950.00 5.2.b Packet Pg. 25 City of Diamond Bar Check Register CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 15542 5/27/2025 ONE TIME PAY VENDOR HOUN KIM LY FACILITY REFUND 100 20202 $200.00 CHECK TOTAL $200.00 15543 5/27/2025 ONE TIME PAY VENDOR KUMIKO KAWAMOTO RECREATION PROGRAM REFUND 100 20202 $20.00 CHECK TOTAL $20.00 15544 5/27/2025 ONE TIME PAY VENDOR LILY ZHOU RECREATION PROGRAM REFUND 100 20202 $200.00 CHECK TOTAL $200.00 15545 5/27/2025 ONE TIME PAY VENDOR MARIEL FELIX RECREATION PROGRAM REFUND 100 20202 $24.50 CHECK TOTAL $24.50 15546 5/27/2025 ONE TIME PAY VENDOR MARLENE VAZQUEZ FACILITY REFUND 100 20202 $1,802.00 CHECK TOTAL $1,802.00 15547 5/27/2025 ONE TIME PAY VENDOR MARYLYN BAGUNU FACILITY REFUND 100 20202 $200.00 CHECK TOTAL $200.00 15548 5/27/2025 ONE TIME PAY VENDOR MUSIC TEACHERS ASSOCIATION OF CALIFORNIA FACILITY REFUND 100 20202 $234.40 CHECK TOTAL $234.40 15549 5/27/2025 ONE TIME PAY VENDOR PEGGY LAINE RECREATION PROGRAM REFUND 100 20202 $42.50 CHECK TOTAL $42.50 15550 5/27/2025 ONE TIME PAY VENDOR RONALD STANKIEWICZ RECREATION PROGRAM REFUND 100 20202 $20.00 CHECK TOTAL $20.00 15551 5/27/2025 ONE TIME PAY VENDOR SHAMOON SIKORA FACILITY REFUND 100 20202 $200.00 CHECK TOTAL $200.00 15552 5/27/2025 ONE TIME PAY VENDOR SHIN MEI LIN RECREATION PROGRAM REFUND 100 20202 $29.75 CHECK TOTAL $29.75 15553 5/27/2025 ONE TIME PAY VENDOR SHOW-WEN JENG RECREATION PROGRAM REFUND 100 20202 $600.00 CHECK TOTAL $600.00 15554 5/27/2025 ONE TIME PAY VENDOR UNITED ABACUS ARITHMETIC ASSOCIATION FACILITY REFUND 100 20202 $400.00 CHECK TOTAL $400.00 5.2.b Packet Pg. 26 City of Diamond Bar Check Register CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 15555 5/27/2025 ONE TIME PAY VENDOR WEN HUI WU RECREATION PROGRAM REFUND 100 20202 $190.00 CHECK TOTAL $190.00 15556 5/27/2025 ONE TIME PAY VENDOR YANG YANG RECREATION PROGRAM REFUND 100 20202 $200.00 CHECK TOTAL $200.00 15557 5/27/2025 ONE TIME PAY VENDOR - CND REFUND ALWAYS RELIABLE ROOFING C&D REFUND: 20451 FLINTGATE DR 100 22105 $250.00 CHECK TOTAL $250.00 15558 5/27/2025 ONE TIME PAY VENDOR - CND REFUND RUANO CONSTRUCTION/ SOCAL ROOFING SOLUTIONS C&D REFUND: 23209 QUAIL SUMMIT DR 100 22105 $250.00 CHECK TOTAL $250.00 15559 5/27/2025 ONE TIME PAY VENDOR - CND REFUND TARAPACA CONSTRUCTION INC C&D REFUND: 1047 TWIN CANYON DR 100 22105 $250.00 CHECK TOTAL $250.00 15560 5/27/2025 OTIS ELEVATOR COMPANY ELEVATOR MAINTENANCE (CITYHALL) 100620 52320 $10,533.00 5/27/2025 OTIS ELEVATOR COMPANY ELEVATOR MAINTENANCE (FUEL SERVICE FEE/041125) 100620 52320 $125.00 CHECK TOTAL $10,658.00 15561 5/27/2025 PACIFIC OFFICE AUTOMATION INC TONER FOR PRINTERS/COPIERS 100230 54030 $719.74 CHECK TOTAL $719.74 15562 5/27/2025 PACIFIC PRODUCTS AND SERVICES LLC ROAD MAINTENANCE SUPPLIES (SYCAMORE CYN) 100655 51250 $4,178.73 CHECK TOTAL $4,178.73 15563 5/27/2025 PBLA ENGINEERING INC PROFESSIONAL SERVICES (MAPLE HILL PARK/042025) 301630 56104 $1,000.00 CHECK TOTAL $1,000.00 15564 5/27/2025 PROTECTION ONE INC SYCAMORE CYN PARK ALARM (052825- 082725) 100630 52320 $241.64 5/27/2025 PROTECTION ONE INC CITYHALL ALARM (052925-062825) 100620 52320 $45.50 CHECK TOTAL $287.14 15565 5/27/2025 PUBLIC STORAGE #23051 COMMUNITY RELATIONS OFFSITE STORAGE RENTAL-JUNE25 100240 55000 $1,045.00 5.2.b Packet Pg. 27 City of Diamond Bar Check Register CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 5/27/2025 PUBLIC STORAGE #23051 PARKS AND RECREATION OFF SITE STORAGE UNITS 100520 52302 $878.00 5/27/2025 PUBLIC STORAGE #23051 PARKS AND RECREATION OFF SITE STORAGE UNITS 100520 52302 $971.00 CHECK TOTAL $2,894.00 15566 5/27/2025 RAPHAEL H PLUNKETT T&T COMMISSION STIPEND - MAR 2025 100610 52525 $45.00 CHECK TOTAL $45.00 15567 5/27/2025 RAYMOND WALTER WOLFE PC STIPEND - FEB 25 PC MTG 100410 52525 $65.00 CHECK TOTAL $65.00 15568 5/27/2025 REINBERGER CORPORATION CERTIFICATE HOLDERS 100140 52110 $1,593.23 5/27/2025 REINBERGER CORPORATION BUSINESS CARDS 100140 51400 $86.51 CHECK TOTAL $1,679.74 15569 5/27/2025 RETAIL MARKETING SERVICES INC CART SERVICE- MARCH 250170 55000 $25.00 5/27/2025 RETAIL MARKETING SERVICES INC APRIL CART SERVICE 250170 55000 $30.00 CHECK TOTAL $55.00 15570 5/27/2025 GREGORY C REUEL APRIL 2025 SPACE AVAILABLE REPORT 100150 54900 $1,500.00 CHECK TOTAL $1,500.00 15571 5/27/2025 ROMULO T MORALES T&T COMMISSION STIPEND - MAR 2025 100610 52525 $45.00 CHECK TOTAL $45.00 15572 5/27/2025 RUBEN TORRES PC STIPEND-FEB 25 PC MTG 100410 52525 $65.00 5/27/2025 RUBEN TORRES PC STIPEND-MAR 25 PC MTG 100410 52525 $65.00 5/27/2025 RUBEN TORRES PC STIPEND-APR 22 PC MTG 100410 52525 $65.00 CHECK TOTAL $195.00 15573 5/27/2025 SAN GABRIEL CONSERVATION CORP EVENT TRAFFIC CONTROL SUPPORT 250170 54900 $989.50 CHECK TOTAL $989.50 15574 5/27/2025 SIMPSON ADVERTISING INC LAYOUT AND DESIGN OF JUNE 2025 CITY NEWSLETTER 100240 54900 $1,775.00 5/27/2025 SIMPSON ADVERTISING INC REVISIONS AND FINAL ART FOR DBC TRIFOLD BROCHURE 100510 52110 $881.91 CHECK TOTAL $2,656.91 5.2.b Packet Pg. 28 City of Diamond Bar Check Register CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 15575 5/27/2025 SITEIMPROVE INC ANNUAL RENEWAL - SITEIMPROVE - FY 24-25 100230 52314 $6,865.80 CHECK TOTAL $6,865.80 15576 5/27/2025 SOCIAL VOCATIONAL SERVICES MAINTENANCE: LITTER & WEED REMOVAL (APRIL2025) 100645 55528 $3,113.00 CHECK TOTAL $3,113.00 15577 5/27/2025 SOUTH COAST AIR QUALITY MANAGEMENT DISTRICT AQMD FEE (DBC) FY24-25 100510 52320 $167.47 CHECK TOTAL $167.47 15578 5/27/2025 SPECTRUM BUSINESS CABLE TV SERVICE - HERITAGE PARK - MAY 2025 100230 54030 $285.18 CHECK TOTAL $285.18 15579 5/27/2025 SURENDRA R MEHTA PC STIPEND-APR 22 PC MTG 100410 52525 $65.00 CHECK TOTAL $65.00 15580 5/27/2025 TACO-MAN! LLC SENIOR DANCE CATERING, 24/25 100520 55310 $1,986.10 CHECK TOTAL $1,986.10 15581 5/27/2025 TAIT AND ASSOCIATES INC PS/ENGR - HERITAGE PARK SURVEY - THRU 4/30/25 100615 54400 $2,470.00 CHECK TOTAL $2,470.00 15582 5/27/2025 TENNIS ANYONE INC CONTRACT CLASSES TENNIS SERVIC 100520 55320 $5,888.75 CHECK TOTAL $5,888.75 15583 5/27/2025 THE GAS COMPANY GAS SERVICE AT CITYHALL (041125- 051225) 100620 52215 $1,230.76 5/27/2025 THE GAS COMPANY GAS SERVICE AT HERITAGE PARK (041425-051325) 100630 52215 $120.30 5/27/2025 THE GAS COMPANY DOMESTIC GAS SERVICE AT DBC (041525-051425) 100510 52215 $1,659.40 CHECK TOTAL $3,010.46 15584 5/27/2025 THE SAN GABRIEL VALLEY NEWSPAPER GR LEGAL AD - NOTICE TO BIDDERS - SD LINING PROJECT 100610 52160 $480.06 CHECK TOTAL $480.06 15585 5/27/2025 THE SHERWIN-WILLIAMS CO MAPLE HILL PARK SUPPLIES (05/07/25- JKOLB) 100630 51200 $69.32 CHECK TOTAL $69.32 5.2.b Packet Pg. 29 City of Diamond Bar Check Register CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 15586 5/27/2025 THE TAIT GROUP INC PS - ENGR/VARIOUS TRAFFIC-RELATED PROJ - APR 2025 100615 54410 $2,500.00 CHECK TOTAL $2,500.00 15587 5/27/2025 TOTAL COMPENSATION SYSTEMS INC PROF. SVCS - GASB 75 100210 54010 $1,890.00 CHECK TOTAL $1,890.00 15588 5/27/2025 TRIFYTT SPORTS LLC CONTRACT CLASS INSTRUCTOR- TRIFYTT SPORTS 100520 55320 $1,287.00 CHECK TOTAL $1,287.00 15589 5/27/2025 TYLER TECHNOLOGIES INC ELM PROJECT HOURS - 4/22/25 503230 56135 $800.00 5/27/2025 TYLER TECHNOLOGIES INC ELM PROJECT MGMT HOURS - 4/15/25- 04/17/25 503230 56135 $4,800.00 5/27/2025 TYLER TECHNOLOGIES INC ELM PROJECT MGMT HOURS - 5/6/25 503230 56135 $800.00 CHECK TOTAL $6,400.00 15590 5/27/2025 ULTIMATE MAINTENANCE SERVICES INC JANITORIAL SERVICES (MAY2025) 100630 55505 $3,070.00 5/27/2025 ULTIMATE MAINTENANCE SERVICES INC JANITORIAL SERVICES (MAY2025) 100510 55505 $9,650.00 5/27/2025 ULTIMATE MAINTENANCE SERVICES INC JANITORIAL SERVICES (MAY2025) 100620 52320 $12,075.00 CHECK TOTAL $24,795.00 15591 5/27/2025 UNDERGROUND SERVICE ALERT OF SO CA CA STATE MONTHLY FEE - DIGALERT - MAY 2025 100610 54900 $58.12 5/27/2025 UNDERGROUND SERVICE ALERT OF SO CA US DIGALERT - MONTHLY SERVICE - APR 2025 100610 54900 $141.35 5/27/2025 UNDERGROUND SERVICE ALERT OF SO CA CA STATE MONTHLY FEE - DIGALERT - NOV 2024 100610 54900 $58.12 CHECK TOTAL $257.59 15592 5/27/2025 VALLEY VISTA SERVICES, INC. STREET SWEEPING SERVICES (040125- 043025) 100655 55510 $12,632.40 CHECK TOTAL $12,632.40 15593 5/27/2025 VIRAMONTES EXPRESS INC COMPOST AND MULCH HAULING SERVICES 250170 55000 $772.80 CHECK TOTAL $772.80 15594 5/27/2025 WALNUT VALLEY PEST CO INC 23836 TWIN PINES LANES - RODENT EXT INSP 100430 55120 $75.00 5.2.b Packet Pg. 30 City of Diamond Bar Check Register CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 5/27/2025 WALNUT VALLEY PEST CO INC 23836 TWIN PINES LANES - RODENT EXT INSP 100430 55120 $450.00 5/27/2025 WALNUT VALLEY PEST CO INC 23836 TWIN PINES LANES - GOPHERS 100430 55120 $150.00 CHECK TOTAL $675.00 15595 5/27/2025 WALNUT VALLEY WATER DISTRICT CITYHALLW (040125-043025) 100620 52220 $1,138.15 5/27/2025 WALNUT VALLEY WATER DISTRICT D38W(040125-043025) 238638 52220 $14,510.81 5/27/2025 WALNUT VALLEY WATER DISTRICT D38(R)W - (040125-043025) 238638 52220 $2,116.24 5/27/2025 WALNUT VALLEY WATER DISTRICT D39W -(040125-043025) 239639 52220 $10,323.22 5/27/2025 WALNUT VALLEY WATER DISTRICT D41W-(040125-043025) 241641 52220 $3,942.13 5/27/2025 WALNUT VALLEY WATER DISTRICT DBCW-(040125-043025) 100510 52220 $403.32 5/27/2025 WALNUT VALLEY WATER DISTRICT PARKSW-(040125-043025) 100630 52220 $29,074.32 5/27/2025 WALNUT VALLEY WATER DISTRICT PARKS(R)W -(040125-043025) 100630 52220 $2,024.85 CHECK TOTAL $63,533.04 15596 5/27/2025 WANSEO CHUNG CONTRACT CLASS INSTRUCTOR - WANSEO CHUNG 100520 55320 $518.40 CHECK TOTAL $518.40 15597 5/27/2025 WAXIE SANITARY SUPPLY JANITORIAL SUPPLIES (DBC) 100510 51210 $348.11 5/27/2025 WAXIE SANITARY SUPPLY JANITORIAL SUPPLIES (DBC) 100510 51210 $555.77 CHECK TOTAL $903.88 15598 5/27/2025 WEST COAST ARBORISTS INC CITYWIDE TREE MAINTENANCE (D39/APRIL2025) 239639 55522 $6,160.00 5/27/2025 WEST COAST ARBORISTS INC CITYWIDE TREE MAINTENANCE (041625- 043025) 100645 55522 $4,560.00 CHECK TOTAL $10,720.00 15599 5/27/2025 WILLIAM AUSTIN RAWLINGS PC STIPEND-APR 22 PC MTG 100410 52525 $65.00 CHECK TOTAL $65.00 15600 5/27/2025 YOUTH EVOLUTION ACTIVITIES CONTRACT CLASS INSTRUCTOR- YOUTH EVOLUTION 100520 55320 $655.20 CHECK TOTAL $655.20 15601 5/27/2025 YUNEX CORP TS MAINT/NEW BBS - DBB/CRESTVIEW 207650 55536 $12,175.00 5/27/2025 YUNEX CORP TS MAINTENANCE - APR 2025 207650 55536 $5,540.00 5.2.b Packet Pg. 31 City of Diamond Bar Check Register CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT CHECK TOTAL $17,715.00 GRAND TOTAL $517,755.85 5.2.b Packet Pg. 32 Agenda #: 5.3 Meeting Date: June 3, 2025 TO: Honorable Mayor and Members of the City Council FROM: Daniel Fox, City Manager TITLE: CONTINUED PARTICIPATION IN THE NATIONAL INTERGOVERNMENTAL PURCHASING ALLIANCE TO PURCHASE JANITORIAL SUPPLIES FOR CITY FACILITIES. STRATEGIC GOAL: Responsible Stewardship of Public Resources RECOMMENDATION: Adopt Resolution No. 2025-15 authorizing participation in the National Intergovernmental Purchasing Alliance to purchase janitorial supplies for City Facilities in the not-to-exceed amount of $65,000 for Fiscal Year 2025/26. FINANCIAL IMPACT: Sufficient funds for the purchase of sanitary supplies are included in the Fiscal Year 2025/26 Operating Budget for the Civic Center, Diamond Bar Center, and various Parks totaling $65,000. BACKGROUND/ANALYSIS: The City's Purchasing Ordinance, codified in Chapter 3.24 of the Diamond Bar Municipal Code, generally requires the use of formal bidding procedures for the procurement of goods and services that cost in excess of $45,000. Section 3.24.090(f) provides an exception as follows: "When supplies, personal property, services or equipment can be more efficiently or more cost efficient obtained through a cooperative purchasing program with a federal, state, county, local or other government purchasing program. Such purchases through a cooperative purchasing program shall be authorized by resolution of the City Council." The City has been using Waxie Sanitary Supply for janitorial supplies at the City facilities. Waxie provides high-quality products and years of responsive customer service that staff has come to rely on. On February 17, 2015, the City Council authorized the use of the National Intergovernmental Purchasing Alliance (NIPA), 5.3 Packet Pg. 33 currently part of OMNIA Partners - Public Sector, for purchases of Waxie products for the Fiscal Year 2014/15. Subsequently, the City Council has authorized the use of NIPA for the procurement of Waxie products every year since. Staff is seeking authorization for continued use of the NIPA for purchases of Waxie products. It is recommended that the City forgo its separate bidding process and utilize the bidding process conducted by the City of Tucson, Arizona, which served as the Principal Procurement Agency (lead agency) for the NIPA, and negotiated a contract with Network Services Company to obtain discounted pricing for about 1,400 Waxie products. These products may be purchased under the agreement by members of the NIPA, including the City of Diamond Bar, from Waxie Sanitary Supply as the local distributor for the Network Services Company. The NIPA is an intergovernmental cooperative purchasing alliance that procures contracted goods and services through a Request for Proposal (RFP) competitive solicitation process conducted by a public agency/governmental entity. The procurement process employed by the NIPA includes the following: 1. The lead agency prepares a competitive solicitation, incorporating language to make the agreement accessible nationally to agencies in states that allow intergovernmental (i.e., "piggyback") contract usage. 2. The lead agency issues the solicitation and any required amendments and notifications‚ and conducts pre-proposal conferences and/or meetings. 3. Interested suppliers respond to the solicitation. 4. The lead agency evaluates the responses, negotiates the final terms and conditions, and ultimately awards the master agreement. The NIPA procurement process is similar to the City's formal bidding procedures, which makes master agreements appropriate for "piggybacking" for purchases of Waxie products included in the City of Tucson and Network Services Company master agreement. The City's Purchasing Ordinance requires that participation in a governmental purchasing program be authorized by Council resolution. The Purchasing Ordinance also requires City Council approval for purchases from a single vendor in a fiscal year in excess of $45,000. Staff anticipates expenditures of $65,000 for Waxie products during Fiscal Year 2025/26. LEGAL REVIEW: The City Attorney has reviewed and approved the Resolution as to form. PREPARED BY: 5.3 Packet Pg. 34 REVIEWED BY: Attachments: 1. 5.3.a Resolution No. 2025-15 5.3 Packet Pg. 35 RESOLUTION NO. 2025-15 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DIAMOND BAR AUTHORIZING PARTICIPATION IN THE NATIONAL INTERGOVERNMENTAL PURCHASING ALLIANCE TO PURCHASE JANITORIAL SUPPLIES FOR CITY FACILITIES FROM WAXIE SANITARY SUPPLY AS DISTRIBUTOR FOR THE NETWORK SERVICES COMPANY IN THE AMOUNT NOT TO EXCEED $65,000 DURING FISCAL YEAR 2025/2026. WHEREAS, the City Council has established a purchasing system for the efficient purchase of supplies, services, personal property and equipment at the lowest cost commensurate with the quality needed and to buy without favor or prejudice; and WHEREAS, the City Manager, acting in the role of Purchasing Manager, directs and supervises the acquisition of all goods and services under the authority of Diamond Bar Municipal Code Section 3.24.040 (a); and WHEREAS, Diamond Bar Municipal Code Section 3.24.0 90(f) authorizes the Purchasing Manager to dispense with formal bidding when, in the opinion of the Purchasing Manager, supplies, personal property, services or equipment can be more efficiently or more cost efficient obtained if acquired on behalf of the city by the state department of general services or other government purchasing program, and the City Council authorizes the "piggyback" procurement by resolution; and WHEREAS, the Purchasing Manager has determined that certain supplies, materials, personal property and equipment can be more efficiently and more inexpensively obtained if acquired on behalf the City as a participant of the National Intergovernmental Purchasing Alliance, an intergovernmental cooperative purchasing alliance that procures contracted goods and services thorough a request for proposal competitive solicitation process conducted by a public agency/governmental entity; and WHEREAS, acquisition of any such supplies, materials, personal property or equipment as a participant of a government purchasing program must be authorized by resolution of the City Council; and WHEREAS, the Purchasing Agent and Purchasing Delegates have evaluated the janitorial products provided by Waxie Sanitary Supply as the local distributor pursuant to a master contract between the City of Tucson, the Network Services Company, and the National Intergovernmental Purchasing Alliance, and have determined that Wax ie provides high quality product and responsive customer service, and recommends Waxie Sanitary Supply as the provider of janitorial supplies for City facilities. NOW, THEREFORE, IT IS HEREBY RESOLVED by the City Council of the City of Diamond Bar as follows: 5.3.a Packet Pg. 36 Resolution No. 2025-15 2 1. Certain supplies, materials, personal property and equipment can be more efficiently and more inexpensively obtained if acquired on behalf of the City as a participant of a government purchasing program as opposed to a formal bidding process. 2. Authorizes participation of the City in the National Intergovernmental Purchasing Alliance. 3. Appoints the City Manager of the City to direct and supervise the acquisition of goods and services as a participant in the National Intergovernmental Purchasing Alliance. 4. Authorizes the City Manager or his designee to purchase janitorial supplies for City facilities from Waxie Sanitary Supply as a participant in the National Intergovernmental Purchasing Alliance in the amount not to exceed $65,000 during Fiscal Year 2025/2026. PASSED, APPROVED AND ADOPTED this 3rd day of June, 2025. CITY OF DIAMOND BAR Chia Yu Teng, Mayor ATTEST: I, Kristina Santana, City Clerk of the City of Diamond Bar, do hereby certify that the foregoing Resolution was passed, approved and adopted at a regular meeting of the City Council of the City of Diamond Bar held on the 3rd day of June, 2025, by the following vote: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: ABSTAINED: COUNCIL MEMBERS: _______ Kristina Santana, City Clerk City of Diamond Bar 5.3.a Packet Pg. 37 Agenda #: 7.1 Meeting Date: June 3, 2025 TO: Honorable Mayor and Members of the City Council FROM: Daniel Fox, City Manager TITLE: ADOPTION OF THE FISCAL YEAR 2025/26 CITY OPERATING BUDGET AND CAPITAL IMPROVEMENT PROGRAM, INCLUDING ESTABLISHMENT OF THE APPROPRIATIONS LIMIT, EMPLOYEE COMPENSATION PLAN, FUND BALANCE AND RESERVE POLICY, AND INVESTMENT POLICY. STRATEGIC GOAL: Responsible Stewardship of Public Resources RECOMMENDATION: A. Adopt Resolution No. 2025-16 approving the FY 2025/26 City Operating Budget and Capital Improvement Program; B. Adopt Resolution No. 2025-17 establishing the appropriations limit for FY 2025/26 in the amount of $65,424,852; C. Adopt Resolution No. 2025-18 establishing the compensation plan, salary ranges and fringe benefits for all employee classifications; D. Adopt Resolution No. 2025-19 amending the Fund Balance and Reserve Policy and rescinding Resolutions 89-53 and 2019-36 in their entirety; and E. Adopt Resolution No. 2025-20 approving the FY 2025/26 Investment Policy. FINANCIAL IMPACT: The Resolutions will impact revenues and expenditures in the following amounts: 7.1 Packet Pg. 38 Capital Addition/(Use) Operating Operating Improvement of Fund Type Revenues Expenses Program Expenses Fund Balance General Fund 32,335,151$ 32,286,151$ -$ 49,000$ Special Funds 368,000 572,000 - (204,000) Special Revenue Funds 12,458,484 7,874,243 5,163,000 (578,759) Capital Improvement Fund - - - - Debt Service Fund 729,700 729,700 - - Internal Service Fund 681,300 1,433,244 - (751,944) Fiduciary Funds 114,600 - - 114,600 46,687,235$ 42,895,338$ 5,163,000$ (1,371,103)$ BACKGROUND/ANALYSIS: A. FY 2025/26 Operating Budget and Capital Improvement Plan Each year, the City prepares an annual Operating Budget and Capital Improvement Program for City Council consideration that implements the Council’s priorities and Strategic Plan Goals, and provides the financial resources to deliver services to the community. The preparation of the annual budget is a significant and important undertaking that takes place over the course of more than five months. Below is the schedule for the public meetings related to the FY 2025/26 City Budget: • Council Study Session on Draft FY 2025/26 CIP and Draft Five -Year CIP Review – Held on 5/6/2025 • Council Study Session on Draft FY 2025/26 Operating Budget – Held 5/20/2025 • Adoption of the Proposed FY 2025/26 City Budget & CIP – Scheduled for 6/3/2025 On May 6, 2025, the City Council held a Study Session to review the Draft FY 2025/26 Capital Improvement Program (CIP). Following the Council’s discussion, there were two recommended changes to the presented Draft FY 2025/26 CIP: 1) Removed - Citywide Traffic Mitigation Fund Planning: $350,000, 2) Removed - City Fleet Electric Vehicle Charging Station (Design): $300,000. On May 20, 2025, the City Council held a second Study Session to review the combined FY 2025/26 Proposed Operating Budget and Capital Improvement Program (CIP). Following Council discussion regarding the proposed CIP project to design landscaping improvements within Lighting & Landscape Assessment Districts (LLADs) 39 -2022 and 41-2021, the scope of the project was revised to be an initial design and construction phase: 1) Revised Project Scope: Phase 1 - LLADs Irrigation and Landscape Improvements. (Design & Const.): $600,000. Since the May 20th Study Session, additional changes to the Draft FY 2025/26 7.1 Packet Pg. 39 Operating Budget are recommended as follows: • An additional $46,525 in revenues for Road Maintenance & Rehabilitation Account Fund (202) and $29,737 in revenues for Gas Tax Fund (205) to reflect updated allocations from the State of California. • An additional $3,376 in Revenues and Appropriations recommended for CDBG Fund (225) to reflect the updated allocations from Los Angeles County Development Authority (LACDA). • An additional $45 thousand to be appropriated from the Equipment Maintenance & Replacement Fund (503) to support additional report programming/development for the new Enterprise Land Management (ELM) system. Compared to the prior year, the Proposed FY 2025/26 Operating Budget reflects a more challenging fiscal environment, characterized by a structural deficit and a weakening economic outlook. While the budget maintains funding for essential City programs and services, and includes limited investments in maintenance and capital improvements, the City must adopt a measured approach to long -term planning and financial commitments. Management remains cautious and conservative this budget cycle, recognizing ongoing pressures from escalating contract costs, rising labor, material and operating expenses, higher energy and fuel prices, and broader economic uncertainty portend a bumpy road ahead for the City, and possibly a wider economic slowdown. Whereas the FY 2024/25 Adopted Budget contained a modest budgeted operating deficit of $145 thousand, primarily attributed to the use of one -time reserves for one- time costs, the Proposed FY 2025/26 Budget projects a General Fund surplus of $49 thousand. Notably, this surplus is largely dependent on a one -time 37% reduction in Transfers Out, highlighting a recurring structural imbalance that, if left unresolved, will result in continued structural deficits. A structural deficit occurs when a municipality’s ongoing (recurring) revenues are insufficient to fund its ongoing expenditures under normal (status quo) economic conditions. Unlike one-time or cyclical shortfalls, structural deficits require deliberate policy actions, such as revenue enhancements or expenditure reforms, to eliminate the underlying gap. Without corrective action, the City will likely erode Unassigned General Fund reserves in ten years, necessitating the use of Emergency Contingency Reserve Funds, and further defer capital maintenance obligations to cover the recurring structural deficit. Over time, this will constrain service levels or necessitate sudden, large revenue increases. Despite these fiscal challenges, the proposed budget prioritizes the implementation of high-priority objectives set by the City Council and remains guided by the three overarching goals found in the adopted FY 2024–2027 Strategic Plan: • Responsible Stewardship of Public Resources 7.1 Packet Pg. 40 • Open, Engaged and Responsive Government • Safe, Sustainable and Healthy Community FY 2025/26 Proposed General Fund Budget Overview The Proposed Operating Budget for the General Fund comprises estimated resources of $32.3 million and expenditures of $32.3 million. Altogether, the operational budget reflects a one-time surplus of $49 thousand: General Fund Revenues & Expenditures Revenues (On-going) $ 32,335,151 Expenses (One-time*) (32,286,151) Addition to Fund Balance (One-Time) $ 49,000 *One-time expense adjustment made to balance budget (see below). Despite a budgeted “paper” surplus of $49 thousand, the budget retains a structural imbalance of approximately $702 thousand once one ‐time adjustments are removed. This imbalance will reoccur for the foreseeable future requiring the use of fund balance in the absence of structural changes to General Fund revenues or expenditures . Underlying Structural Deficit (General Fund) Projected FY 2025/26 Surplus Less One-Time Budget Balancing Strategy: $ 49,000 Elimination of Transfer-Out to Self-Insurance Fund (750,744) Recurring Structural Deficit $ (701,744) Revenue Highlights – General Fund: $32,335,151 Proposed General Fund revenues for FY 2025/26 have decreased $390 thousand, or 1.2%, when compared to the prior FY 2024/25 Adopted Budget. The following are noteworthy General Fund revenue items incorporated into the proposed FY 2025/26 Operating Budget. The table below displays the prior two Adopted Budgets along with the proposed budget for FY 2025/26, and the percent of change for next fiscal year. Property Taxes Adopted Adopted Draft FY 23/24 FY 24/25 FY 25/26 The estimated change in the City's net taxable value of real property (secured & unsecured property) in the City is expected to increase for FY 2025/26 which will $6,438,183 $6,701,322 $6,971,047 4.09% 4.02% 7.1 Packet Pg. 41 result in year-over-year increase in all Property Tax revenues of 4.02%. The City uses HdL as a consultant to help monitor, audit and project this major revenue source. Property Tax in Lieu of VLF (Vehicle License Fees) Adopted Adopted Draft FY 23/24 FY 24/25 FY 25/26 This revenue source grows at the same general pace as the City's net assessed valuation. The City’s consultant, HdL, also assists with the projection of this significant revenue item. $7,510,497 $7,812,508 $8,107,449 4.02% 3.78% Sales Taxes Adopted Adopted Draft FY 23/24 FY 24/25 FY 25/26 Sales tax revenue is projected to decline by $183,000 compared to the prior year—a significant reversal from the $115,000 increase forecasted last year by the City’s sales tax consultant. This downward revision is primarily driven by updated assumptions regarding statewide and national economic growth. The City is seeing notable declines across several key sectors, including Fuel & Service Stations, General Consumer Goods, Online Sales, and Building & Construction $6,161,000 $6,597,000 $6,413,700 7.08% -2.78% Transient Occupancy Taxes Adopted Adopted Draft FY 23/24 FY 24/25 FY 25/26 Transient Occupancy Tax is projected to remain unchanged, reflective of a slowdown in travel. $1,380,000 $1,449,000 $1,449,000 5.00% 0.00% Franchise Fees Adopted Adopted Draft FY 23/24 FY 24/25 FY 25/26 Franchise Fees are projected to decrease $40 thousand. $1,551,000 $1,560,210 $1,520,890 0.59% -2.52% Use of Money & Property - Investments Adopted Adopted Draft FY 23/24 FY 24/25 FY 25/26 Investment Income for the General Fund is anticipated to decline $71,000 as the City's portfolio reflects changes to the interest rate environment. $800,000 $1,320,000 $1,249,000 65.00% -5.38% Current Service Charges Adopted Adopted Draft 7.1 Packet Pg. 42 FY 23/24 FY 24/25 FY 25/26 Building Permit Activity – Revenue from Building, Planning and Engineering activity is estimated to decrease $317,000 due to a general reduction in development activity. $1,873,920 $1,929,057 $1,612,130 2.94% -16.43% Rental Revenue – Revenue from rentals at the Diamond Bar Center is anticipated to increase by $25,000. $939,000 $1,056,300 $1,102,500 Field and Park Facility Rentals, and related Facility Security Charges, are anticipated to decrease $28,000. 12.49% 4.37% Cell tower lease revenue is projected to increase $49,000 due to one additional site under lease and adjustments for CPI to current leases. Recreation Programs – Program revenue is projected to have a net decrease of $85,000 mainly due to a decrease in Contract Classes and a continued decline in revenues from Youth Sports Programs. $714,095 $703,493 $618,425 -1.48% -12.09% Gas Tax – Transfer In Adopted Adopted Draft FY 23/24 FY 24/25 FY 25/26 The Transfer-In from the Gas Tax Fund reimburses the General Fund for eligible road maintenance activities each year. However, as maintenance costs continue to rise, available Gas Tax revenue remains insufficient to fully cover these expenses. For FY 2025/26, total eligible costs are projected at $1.8 million—exceeding available Gas Tax funding by $317,000. $1,204,000 $1,475,000 $1,435,000 22.51% -2.71% Expenditure Highlights - General Fund: $32,286,151 Proposed General Fund expenditures for FY 2025/26 have decreased by $583 thousand, or 1.8%, compared to the prior year’s Adopted Budget. In response to declining revenues, staff conducted a thorough review of all expense accounts and took deliberate steps to reduce or eliminate expenses in order to present a balanced initial draft. As a result, $1.04 million in expenditures has been removed from the Draft FY 2025/26 Operating Budget being presented today. 7.1 Packet Pg. 43 Key reductions include decreases to the Transfer-Out category (as previously noted), deferral of the Parking Lot Slurry Seal program at City parks, a reduction to Lobbying Services for legislative advocacy, and a scale-back in Records Management activities. The following highlighted items are presented for City Council consideration: • Public Safety Law Enforcement – FY 2025/26 County of Los Angeles Sheriff’s Department (LASD) expenditures are expected to be approximately $8.8 million, representing the single largest line item and approximately 27.4% (up from 25.6%) of proposed General Fund expenditures. LASD proposed expenditures reflect a net increase of $398 thousand year-over-year, inclusive of a contract rate increase of 4.37% (down from 3.44% in the prior year) plus an increased Liability Trust Fund (LTF) surcharge of 13.0% (up from 12.5% in the prior year) on each contracted position. The General Fund includes a transfer-in from the Law Enforcement Reserve Fund in the amount of $50,000 for as-needed special assignments and suppression patrols which have proven to be a cost-effective approach to reducing crime and responding to specific public safety issues throughout the year. Lastly, the professional services budget for Public Safety also includes the third year of the Flock Agreement ($170,000) for the Automated License Plate Reader system. Crossing Guard Services – The City provides Crossing Guard Services at seven (7) elementary schools and two (2) middle schools with a total of 16 guards. The total budget for crossing guard services in FY 2025/26 is $289,800. This first contracted rate adjustment reflects a $9,800 increase as compared to the prior three years which saw a fixed rate. Animal Control – Since incorporation, the City contracts with the Inland Valley Humane Society (IVHS) for animal control and licensing services. The current agreement, last amended in 2021, follows a gross contract model in which the City pays the full cost of services, offset by any licensing revenue collected by IVHS. This year, three large member cities have withdrawn from IVHS (Montclair, Chino, Ontario), prompting a change in the cost adjustment methodology. Rather than applying the standard pro-rata pooled adjustment factor, a flat 15% increase has been proposed for FY 2025/26. The projected gross cost for IVHS services in FY 2025/26 is $647 thousand, representing an $84 thousand increase over the prior year. After accounting for estimated licensing and service fee revenues of $91 thousand, the proposed net cost to the City is $557 thousand, an increase of $117 thousand compared to the previous fiscal year. • Human Resources – “Human Capital Investment Program” – Each year, the City Council adopts the Compensation and Benefits Plan for the upcoming fiscal year which includes cost of living adjustments, and employee positions with associated salary ranges and benefits. To remain an “Employer of Choice” in the 7.1 Packet Pg. 44 region the City must continue to reinvest in its personnel (i.e. human capital) in a manner similar to its capital projects and infrastructure. To identify and prioritize investment in organizational staffing and organizational structure, and to maintain, enhance and expand City programs, the City has developed a focused effort, led by members of the City Manager’s executive team, referred to as the Human Capital Investment Program (HCIP). Cost-of-Living Adjustment – The City’s Personnel Rules and Regulations specify that the City Manager may request that the City Council authorize a Cost - of-Living Adjustment (COLA) for employees based on the March -to-March rates of the federal Consumer Price Index (CPI) for Wage Earners and Clerical Workers in Los Angeles/Orange Counties. This year’s CPI calculation in March 2025 was 3.1%. In order to avoid real wage losses and remain an “Employer of Choice” in the surrounding Los Angeles, Orange, Riverside and San Bernardino counties, it is recommended that the salary schedules for all benefitted classifications of employment including all executive positions, be increased by 3.1% effective with the pay period beginning June 28, 2025. A $100 per month increase to the Benefit Allotment is also recommended for all benefitted classifications of employment including the executive positions and members of the City Council to help keep up with corresponding health premium rate increases. This annual COLA and Benefit Allotment adjustment is a routine maintenance item to preserve the City’s competitive compensation structure. The total estimated cost is approximately $371 thousand, of which $322 thousand is funded by the General Fund. • Parks & Recreation The proposed Parks & Recreation department budget was developed based on continued community interest in valuable programs, services, and events. Several programs and events offered this year to support an active and healthy community include summer youth day camp, senior dances, field allocations with sports organizations, contract classes, picnic reservations, and Concerts/Movies- in-the-Park. This fiscal year will include the ever-popular Wedding and Event Expo at the DBC to promote the facility, which is mostly a cost neutral event. All special events including: Windmill Lighting, Winter Snow Fest, Veterans Recognition, and the Halloween Party will continue to improve and bring the community together. Expenses for recreation programs ($2.76 million) and operations at the Diamond Bar Center ($1.76 million) have been adjusted commensurate with the anticipated activities, and with a combined budget of $4.52 million the Parks & Recreation Department’s Proposed FY 2025/26 budget represents a total decrease of $100 thousand from the prior year. The Diamond Bar Center rental revenue is budgeted at $700 thousand, an increase of $25 thousand from the prior year. However, DBC revenues may fluctuate slightly in FY 2025/26 due to ongoing capital improvement projects scheduled for the facility in the late Summer of 2025. Recreation program revenue is expected to be down $85 thousand (12%) from the prior year amount of $703 thousand, with 7.1 Packet Pg. 45 $618 thousand budgeted for FY 2025/26. This decrease is mainly due to decreased participation in contract classes and some youth sports. Special Revenue Fund Highlights • Integrated Waste Management Fund (250) – The proposed budget of $899 thousand includes $21 thousand for expanded student waste reduction and recycling field trips. The City has maintained a student environmental education program with Discovery Cube for several years. Last year, the program expanded to include 3rd and 4th graders in addition to its usual 5th and 6th graders. Student participation exceeded the annual goal by February, well before the school year ended. This program has been well -received by schools as it provides a fun and interactive way to educate students about recycling, organic waste, and sustainable purchasing choices. Additionally, it supports the goals of SB 1383, particularly through Discovery Cube’s organics lab, which includes composting and vermicomposting activities. • Lighting & Landscape Assessment Districts (LLADs) – Much work has been done over the recent years to help address the operating deficits and reduce the General Fund subsidies to the LLADs, particularly Districts 39-2022 and 41-2021. Total General Fund contributions to all three districts for FY 2025/26 is budgeted at $275 thousand, a decrease of $89 thousand from the prior year. Budgeted resources and expenditures for all three districts for FY 2025/26 are as follows – note that some districts are utilizing fund balance for proposed Capital Improvement Projects listed in the Draft FY 2025/26 CIP Plan: Proposed FY 2025/26 Budget LLAD No. 38 LLAD No. 39-2022 LLAD No. 41-2021 Resources Assessment Revenue 276,780$ 687,833$ 320,686$ General Fund Contributions 217,326 45,535 12,314 Use of District Fund Balance - 354,449 187,873 Total Resources 494,106$ 1,087,817$ 520,873$ Total Expenditures 493,992$ 1,087,817$ 520,873$ Changes to Dist. Fund Balance 114$ (354,449)$ (187,873)$ Landscape & Lighting Assessment Districts • AB 2766 Air Quality Management District Fund (251) – The proposed budget of $74 thousand represents a decrease of $80 thousand and is recommended to accommodate citizen requests for neighborhood traffic management program (NTMP) improvements ($74 thousand). The year-over-year decrease is due to a $10 thousand reduction in funding for the NTMP and the removal of $70 thousand in funding previously allocated for zero-emissions replacement vehicles. • Beverage Container Recycling Grant Fund (254) – The proposed $97 thousand budget includes $70 thousand for two (2) bottle refill stations at Diamond Bar Center. 7.1 Packet Pg. 46 • Park Development Fund (262) – The proposed budget of $35 thousand is for the design and manufacture of park and trail signs across the City. As the majority of park rules, information, and directional signs were purchased in FY 2024/25, there is a need to replace the faded, damaged and outdated trail wayfinding, flora/fauna, and historical signs which have not been replaced in over ten years. Many of these signs are undecipherable and staff recommends recreating signs with QR codes to ensure up-to-date information for park users. Debt Service Fund Highlights • Debt Service Fund (401) – In May 2021, the City refunded the outstanding Lease Revenue Bonds associated with the original acquisition and construction of the Diamond Bar Center. This achieved a gross savings of $1.736 million and present value savings of $1.63 million (or 20.85%) for the General Fund, which translates to approximately $144,700 in average annual debt service savings for the remainder of the term through June 1, 2033 at an effective interest rate of 1.15%. The 2021 Bonds were rated by S&P as AA+ (top rating for this type of bond) which is a testament to the Council’s conservative and prudent fiscal policies. The total debt service (principal and interest) will be $723 thousand for the upcoming year and is funded by a transfer to the Debt Service Fund from the General Fund. Internal Service Funds Highlights • Self-Insurance Fund (501) – CA Joint Powers Insurance Authority (CJPIA) covers the City’s Property, Pollution Liability, Crime, General Liability and Workers’ Compensation needs. The combined premiums for Property, Pollution, Crime and General Liability are anticipated to be approximately $651 thousand which reflects a year-over-year increase of $116 thousand (21.7%) due mainly to an increase in the annual General Liability contribution. Workers’ Compensation costs have increased $4 thousand to $141 thousand and are included in the various personnel line-item budgets for all city funds. Historically, as the City initially operated as a self-insured entity, it maintained a $1 million fund balance reserve in the Self-Insurance Fund (Resolution No. 89- 53) to address potential insurance-related needs. However, given the critical need for one-time resources to help address the structural deficit in the FY 2025/26 budget, a permanent reduction of this reserve to $250 thousand is recommended. This adjustment is considered appropriate in light of the City’s current participation in the California Joint Powers Insurance Authority (CJPIA), which provides comprehensive insurance coverage and related services. The recommended $250 thousand reserve level will serve as a prudent minimum balance to cover any uninsured or unforeseen losses or deductibles. A resolution amending the City’s Fund Balance and Reserve Funding Policy is included in Attachment 8. • Vehicle Maintenance & Replacement Fund (502) – The proposed budget of $262 thousand is recommended for necessary operations and maintenance of 7.1 Packet Pg. 47 the citywide fleet, as well as the purchase of one replacement Public Works vehicle. • Computer Equipment Maint. & Replacement Fund (503) – The proposed budget of $332 thousand is recommended for necessary information systems, hardware upgrades, and replacements, such as: o (7) Replacement Servers o (3) Laser Printer Replacements o New Touch-Screens for Employee Time Keeping o New Tablets for New Enterprise Land Management (ELM) System o Report Development for New ELM o Phase 2 ELM System Integration with Laserfische and Financial System • Building Facility & Replacement Fund (504) – The proposed budget of $89 thousand is recommended for necessary facility maintenance projects not categorized as capital improvement projects, such as: o City Hall Elevator Control Upgrade; o City Hall Cubical Modifications and Office Furniture. Fiduciary Fund • OPEB Trust Fund (601) – The proposed budget for this fund consists only of revenue via a transfer-in from the General Fund in the amount of $88,000 and investment earnings in the amount of $26,600 designated to fund the City’s Other Post-Employment Benefits (OPEB) Trust, an investment vehicle managed by CalPERS for the purpose of reducing the City’s long -term OPEB liabilities (e.g. retiree medical costs). This amount is unchanged from the prior fiscal year. There are no expenses budgeted in this fund. Capital Improvement Program The Proposed FY 2025/26 CIP budget includes five (5) new projects totaling $5.2 million, encompasses three project categories and represents an expenditure decrease of 63.0% when compared to the Adopted CIP for FY 2024/25. The revised program does not include any projects funded by the General Fund. Below is the list of proposed CIP projects for FY 2025/26: • Pavement Rehabilitation Design Project FYs 2026-28 - (Arterials, Residential, Collector Street Rehab, and CDBG Curb Ramps). 7.1 Packet Pg. 48 • Arterial Street Rehab (Construction) - Brea Canyon Rd from DBB to Pathfinder - Brea Canyon Rd from Pathfinder to Golden Springs Dr - Diamond Bar Blvd from Westbound SR 60 off-ramp to northern City Limits • CDBG Area 6 ADA Curb Ramp Project (Construction) • Battery Back-Up and CCTV Replacement Program FY25/26 (Const.) • Phase 1 - LLADs Irrigation and Landscape Improvements. (Design & Const.) B. FY 2025/26 Gann Appropriations Limit Voters approved Proposition 4 in November of 1979, an initiative that added Article XIII B to the California Constitution. This constitutional amendment, also known as the Gann initiative, provided a baseline appropriations limit for the City and capped expenditures for publicly funded programs. Pursuant to California statute, the City must calculate and adopt its annual appropriations limit by first applying an annual growth factor. The adopted limit then places a ceiling on the total amount of tax revenue s the City may collect the following year to support City programs. The appropriations limit can be calculated by the use of one of the following factors: 1. Based on the growth factor of City population change over the prior year and the change in the California per capita income over the prior year: 1.0637. 2. Based on the growth factor of County population change over the prior year and the change in the California per capita income over the prior year: 1.0676. 3. Based on the growth factor of change in the City’s non-residential new construction valuation and the change in the County or City population: 1.0142 and 1.0105 respectively. California statute allows cities to use whichever factor is most favorable to its calculated limit. Therefore, the recommended growth factor used to compute the Gann appropriations limit for FY 2025/26 is the change in the County population and change in California per capita income: 1.0676. By using this growth factor, the City will have an appropriation limit of $65,424,852 for FY 2025/26. The City’s FY 2025/26 appropriations subject to the limit amount to $24,127,386 and are found to be under the calculated appropriations limit (Attachment 3). C. FY 2025/26 Compensation Plan In June 2024, the City Council adopted and amended the City of Diamond Bar Compensation Plan (Resolution No. 2024-20) effective for FY 2024/25. As discussed 7.1 Packet Pg. 49 above in Section A, the proposed changes to the Compensation Plan for FY 202 5/26 includes cost-of-living adjustments and an adjustment to the standard benefit allotment (Attachments 4 & 5). D. FY 2025/26 Fund Balance and Reserve Policy In August 2019, the City Council adopted the Fund Balance and Reserve Policy (Resolution No. 2019-01) establishing various reserve minimums for City funds. The Self-Insurance Fund (501) was not included in this policy. The attached resolution approves an amended Fund Balance and Reserve Policy to include the Self Insurance Fund and adjust its funding level to a minimum fund balance of $250,000. The resolution rescinds outdated Resolutions No. 89-53 and 2019-36 in their entirety (Attachments 6 & 7). E. FY 2025/26 Investment Policy The Investment Policy states the goals of the City’s investment activities, the types of investments in which the City is permitted to invest its funds, and the reporting requirements. It is updated as necessary and reapproved by the City Council each year with approval of the Operating Budget. In June 2024, the City Council adopted the most recent Investment Policy (Resolution No. 2024-21) which was prepared in accordance with the provisions outlined in the California Municipal Treasurer’s Association (CMTA) Investment Policy Certification Program. CMTA is solely focused on public agency treasury management in the State of California which lends itself more closely to the City’s investment requirements and goals. There are no changes recommended to the current investment policy at this time (Attachments 8 & 9). SUMMARY The Proposed FY 2025/26 Operating Budget and Capital Improvement Program reflects a more challenging fiscal environment than in previous years, marked by a structural deficit and a weakening economic outlook. While the budget continues to fund a broad range of essential City programs and services and includes limited investments in maintenance and capital improvements, as well as human capital, it also presents a measured and cautious approach to the City’s long -term planning and financial commitments. Staff is currently working on a comprehensive strategy to build sustainable revenues over the long-term and will engage in discussions with the City Council to explore options in the coming months. Therefore, it is recommended that the City Council adopt the attached Resolutions to approve the FY 2025/26 Operating and Capital Improvement Program Budget, along with the related Gann Appropriations Limit, and amendments to the City’s Compensation & Benefits Plan, Fund Balance and Reserve Policy, and Investment Policy. 7.1 Packet Pg. 50 PREPARED BY: REVIEWED BY: Attachments: 1. 7.1.a Resolution No. 2025-16: Operating and CIP Budget 2. 7.1.b EXHIBIT A: FY 2025/26 Operating and CIP Budget 3. 7.1.c Resolution No. 2025-17: FY2025-26 Gann Appropriations Limit 4. 7.1.d Resolution No. 2025-18: FY 2025-26 Compensation Plan 5. 7.1.e EXHIBIT A : FY 2025/26 Compensation Plan 6. 7.1.f Resolution No. 2025-19: Investment Policy 7. 7.1.g EXHIBIT A: FY2025/26 Investment Policy 8. 7.1.h Resolution No. 2025-20: Fund Balance & Reserve Policy 9. 7.1.i EXHIBIT A: Resolution 2019-01 Fund Balance and Reserves Policy (Amended) 7.1 Packet Pg. 51 RESOLUTION NO. 2025-16 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DIAMOND BAR, COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, APPROVING AND ADOPTING THE CITY OPERATING BUDGET AND CAPITAL IMPROVEMENT PROGRAM FOR THE CITY OF DIAMOND BAR FOR THE FISCAL YEAR COMMENCING JULY 1, 2025 AND ENDING JUNE 30, 2026 AND APPROPRIATING FUNDS NECESSARY TO MEET THE EXPENDITURES SET FORTH THEREIN. WHEREAS, the City Manager has submitted for the consideration of the City Council a proposed City Operating Budget and City Capital Improvement Program for FY 2025/26; and WHEREAS, the proposed Operating Budget and City Capital Improvement Program for FY 2025/26 was reviewed and considered in two City Council public budget study sessions and in a public regular City Council meeting; and WHEREAS, the Planning Commission of the City of Diamond Bar has publicly reviewed the proposed Capital Improvement Program for FY 20 25/26 and found it to be in conformity with the City’s General Plan as required by California Government Code Section 65401; and WHEREAS, Section 4.1 of City Council Policy 2019 -01, Fund Balance and Reserve Policy, establishes a Contingency Reserve Fund to adequately provide for economic uncertainties, local emergencies or disasters, and other financial hardships or downturns in the local or national economy. Based on this Policy, the City Council has committed to maintain a Contingency Reserve Fund Balance of no less than 25% of the General Fund expenditures, including operating transfers which equates to $8,071,538; and WHEREAS, copies of the City Operating Budget and Capital Improvement Program for FY 2025/26 are on file in the office of the City Clerk labeled “City of Diamond Bar FY 2025/26 Budget” and said Budget is made a part of this Resolution and incorporated herein by reference. NOW, THEREFORE, the City Council of the City of Diamond Bar does hereby resolve as follows: Section 1. The City Council has reviewed the proposed Operating Budget and Capital Improvement Program and the funds included therein for the fiscal year (FY) commencing July 1, 2025 through June 30, 2026 and hereby finds that such budgets, as revised, are sound plans for the financing during FY 2025/26 of required City operations, services and capital improvements. Such budgets are included as Exhibit A and incorporated herein by reference and are hereby adopted and appropriated as follows: 7.1.a Packet Pg. 52 Resolution No. 2025-16 2 FY 2025/26 Programs FY 2025/26 Budget General Fund $32,286,151 Special Funds 572,000 Special Revenue Funds 7,874,243 Debt Service 729,700 Internal Service 1,433,244 Subtotal – Operating Budget $42,895,338 Capital Improvement Program 5,163,000 Total FY 2025/26 Budget $48,058,338 Section 2. The City Manager is hereby authorized to transfer funds appropriated hereby or by supplemental appropriation as follows: with respect to departments, the City Manager may transfer amounts between and within departments, but only within a fund. Section 3. Encumbrances for all funds at the end of FY 2024/25 may be re- appropriated for continued use in FY 2025/26 as deemed necessary by the City Manager. Section 4. Unspent grants appropriations remaining at the end of FY 2024/25 may be re-appropriated for continued use in FY 2025/26 as deemed necessary by the City Manager. Section 5. Capital Improvement Project appropriations, and their associated funding sources, which remain unspent at the end of FY 2024/25 may be reappropriated for continued use in FY 2025/26 as deemed necessary by the City Manager. Section 6. The City Clerk shall attest and certify to the passage and adoption of this Resolution and enter it into the book of original resolutions, and it shall become effective immediately upon its approval. PASSED, APPROVED AND ADOPTED this 3rd day of June, 2025. CITY OF DIAMOND BAR __________________________ Chia Yu Teng, Mayor 7.1.a Packet Pg. 53 Resolution No. 2025-16 3 ATTEST: I, Kristina Santana, City Clerk of the City of Diamond Bar, do hereby certify that the foregoing Resolution was passed, approved and adopted at a regular meeting of the City Council of the City of Diamond Bar held on the 3rd day of June, 2025, by the following vote: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: ABSTAINED: COUNCIL MEMBERS: __________________________ Kristina Santana, City Clerk 7.1.a Packet Pg. 54 Annual Budget City of Diamond Bar 2024 TML Photo Contest | Honorable Mention “Sunset at Pantera” Rolando Collazo Fiscal Year 2025/2026 July 1, 2025-June 30, 2026 EXHIBIT "A" 7.1.b Packet Pg. 55 Table of Contents Section 1: Budget Message ...................................................................................................... 6 City Manager’s Budget Message ............................................................................................. 7 City Leadership ..................................................................................................................... 18 Organizational Structure ........................................................................................................ 19 Budget Awards ...................................................................................................................... 20 Budget Resolution ................................................................................................................. 21 Section 2: Community Profile ................................................................................................ 23 Diamond Bar at a Glance ...................................................................................................... 24 Diamond Bar History ............................................................................................................. 25 Community Snapshot ............................................................................................................ 38 Section 3: Strategic Planning ..................................................................................................... Strategic Plan & Departmental Quarterly Updates ................................................................. 39 Department Work Plans ......................................................................................................... 40 Long-Term Financial Forecast .............................................................................................. 45 Section 4: Guide to the Budget .............................................................................................. 46 What is the Budget? .............................................................................................................. 47 Basis of Budgeting ................................................................................................................. 48 Budget Process ..................................................................................................................... 50 Fund Structure ....................................................................................................................... 52 Financial Policies ................................................................................................................... 53 Section 5: Financial Summaries ............................................................................................ 55 Financial Summaries ............................................................................................................. 56 Section 6: General Fund Revenue & Appropriations ........................................................... 60 100 – General Fund Revenues .............................................................................................. 61 Revenue Descriptions ........................................................................................................... 63 100 – General Fund Appropriations ....................................................................................... 76 Section 8: General Fund Departmental Budgets .................................................................. 79 City Administration ..................................................................................................................... 110 – City Council .......................................................................................................... 80 120 – City Attorney ........................................................................................................ 82 130 – City Manager’s Office .......................................................................................... 83 2 7.1.b Packet Pg. 56 140 – City Clerk’s Office ................................................................................................ 86 150 – Economic Development ....................................................................................... 88 Administration & Support ........................................................................................................... 210 – Finance ................................................................................................................ 90 220 – Human Resources & Risk Management .............................................................. 93 230 – Information Systems ............................................................................................ 95 240 – Community Relations ........................................................................................... 98 620 – Civic Center ....................................................................................................... 101 Public Safety ....................................................................................................................... 103 310 – Law Enforcement ............................................................................................... 105 320 – Volunteer Patrol ................................................................................................. 107 330 – Fire Protection ................................................................................................... 108 340 – Animal Control ................................................................................................... 109 350 – Emergency Preparedness ................................................................................. 11 0 Community Development .................................................................................................... 11 2 410 – Planning ............................................................................................................ 11 5 420 – Building & Safety ............................................................................................... 11 7 430 – Neighborhood Improvement .............................................................................. 119 Parks & Recreation .............................................................................................................. 121 510 – Diamond Bar Center .......................................................................................... 124 520 - Recreation .......................................................................................................... 127 Public Works ....................................................................................................................... 130 610 – Public Works Administration .............................................................................. 133 615 - Engineering ........................................................................................................ 136 630 – Parks & Facilities Maintenance .......................................................................... 138 645 – Landscape Maintenance .................................................................................... 141 655 – Road Maintenance............................................................................................. 142 Total Transfers In ................................................................................................................. 145 Total Transfers Out .............................................................................................................. 146 Personnel ............................................................................................................................ 147 3 7.1.b Packet Pg. 57 Section 9: Special Funds ...................................................................................................... 151 101 – Community Organization Support .............................................................................. 152 102 – Law Enforcement Reserve ......................................................................................... 153 103 – General Plan Update ................................................................................................. 154 104 – Technology Reserve .................................................................................................. 155 105 – Other Post Employment Benefits (OPEB) .................................................................. 156 107 – Homelessness Response Fund ................................................................................. 157 Section 10: Special Revenue Funds .................................................................................... 158 201 – Measure W ................................................................................................................ 159 202 – Road Maintenance & Rehabilitation ........................................................................... 161 203 – Measure M ................................................................................................................. 162 204 – Measure R ................................................................................................................. 164 205 – Gas Tax ..................................................................................................................... 166 206 – Prop A Transit ............................................................................................................ 167 207 – Prop C Transit ............................................................................................................ 169 209 – SB 821 ....................................................................................................................... 171 224 – Permanent Local Housing Allocation .......................................................................... 172 225 – Community Development Block Grant ....................................................................... 173 226 – CASP SB1186 ........................................................................................................... 175 238 – District 38................................................................................................................... 176 239 – District 39-2022 ......................................................................................................... 178 241 – District 41-2021 ......................................................................................................... 180 245 – Street Beautification ................................................................................................... 182 246 – Traffic Mitigation ......................................................................................................... 183 247 – Sewer Mitigation ........................................................................................................ 184 248 – Tres Hermanos Conservation Authority ...................................................................... 185 250 – Integrated Waste Management .................................................................................. 186 251 – Air Quality Improvement ............................................................................................. 189 252 – Waste Hauler ............................................................................................................. 190 253 – Used Oil Grant ........................................................................................................... 191 4 7.1.b Packet Pg. 58 254 – Beverage Container Recycling Grant ......................................................................... 193 256 – Hazard Mitigation Grant ............................................................................................. 195 260 – Park Fees (Quimby) ................................................................................................... 196 261 – Measure A Neighborhood Parks Act........................................................................... 197 262 – Park & Facility Development ...................................................................................... 198 270 – PEG Fees .................................................................................................................. 199 280 – Citizens Option for Public Safety ................................................................................ 200 Section 11: Capital Improvement Projects Fund ................................................................ 202 Capital Improvements Program ........................................................................................... 203 Facilities, Parks and Rec Improvements .................................................................................... FP261 – Phase 1 LLADs Irrigation and Landscape Improvements .............................. 205 Street Improvement Projects ..................................................................................................... SI261 – Pavement Rehabilitation Design Project FYs 2026-28 (Arterials, Residential, Collector Street Rehab., and CDBG Curb Ramps) ...................................................... 206 SI262 – Arterials Street Rehab. (Construction) ............................................................ 207 SI264 – CDBG Area 6 ADA Curb Ramp Projects ......................................................... 208 Traffic Management/Safety Projects .......................................................................................... TM261 – Battery Back-Up and CCTV Replacement Program ...................................... 209 Section 12: Debt Service Fund ............................................................................................. 210 401 – Debt Service Fund ..................................................................................................... 211 Section 13: Internal Service Fund ........................................................................................ 213 501 – Self-Insurance Fund .................................................................................................. 214 502 – Vehicle Replacement Fund ........................................................................................ 215 503 – Equipment Replacement Fund ................................................................................... 216 504 – Building Facility & Maintenance Fund ........................................................................ 217 Section 14: Fiduciary Fund .................................................................................................. 218 601 – Other Post Employment Benefits Trust Fund ............................................................. 219 Appendix ............................................................................................................................... 220 Glossary .............................................................................................................................. 221 Appropriation Limit Calculation ............................................................................................ 224 Fund & Department Relationship ......................................................................................... 226 5 7.1.b Packet Pg. 59 7.1.b Packet Pg. 60 June 3, 2025 Honorable Mayor and Council Members City of Diamond Bar RE: City Manager’s Recommended Budget for Fiscal Year 20 25/26 Presented for your consideration and approval, is the City’s Annual Operating Budget and Capital Improvement Program for Fiscal Year (FY) 2025/26. Compared to the prior year, the Draft FY 2025/26 Operating Budget reflects a more challenging fiscal environment, characterized by a structural deficit and a weakening economic outlook. While the budget maintains funding for essential City programs and services, and includes limited investments in maintenance and capital improvements, the City must adopt a measured approach to long-term planning and financial commitments. Management remains cautious and conservative this budget cycle, recognizing ongoing pressures from escalating contract costs, rising labor, material and operating expenses, higher energy and fuel prices, and broader economic uncertainty portend a bumpy road ahead for the City, and possibly a wider economic slowdown. Whereas the FY 2024/25 Adopted Budget contained a modest budgeted operating deficit of $145 thousand, primarily attributed to the use of one -time reserves for one-time costs, the Proposed FY 2025/26 Budget projects a General Fund surplus of $49 thousand. Notably, this surplus is largely dependent on a one - time 37% reduction in Transfers Out, highlighting a recurring structural imbalance that, if left unresolved, will result in continued st ructural deficits. A structural deficit occurs when a municipality’s ongoing (recurring) revenues are insufficient to fund its ongoing expenditures under normal (status quo) economic conditions. Unlike one-time or cyclical shortfalls, structural deficits require deliberate p olicy actions, such as revenue enhancements or expenditure reforms, to eliminate the underlying gap. Without corrective action, the City will likely erode Unassigned General Fund reserves in ten years, necessitating the use of Emergency Contingency Reserve Funds, and further defer capital maintenance obligations to cover the recurring structural deficit. Over time, this will constrain service levels or necessitate sudden, large revenue increases 7 7.1.b Packet Pg. 61 With that said, the proposed budget continues to implement the various objectives and priorities of the City Council guided by the adopted FY 2024 -2027 Strategic Plan . The proposed General Fund Budget reflects the following estimated resources and expenditures: Budgeted Resources (On-going): $32,335,151 Budgeted Expenditures (One-time*): (32,286,151) Net Surplus (One-time) + $49,000 *One-time expense adjustment made to balance budget (see below). Despite a budgeted “paper” surplus of $49 thousand, the budget retains a structural imbalance of approximately $702 thousand once one ‐time expense adjustments are removed. This imbalance will reoccur for the foreseeable future requiring the use of fund balance in the absence of structural changes to General Fund revenues or expenditures: Underlying Structural Deficit (General Fund) Projected FY 2025/26 Surplus Less One-Time Budget Balancing Strategy: $ 49,000 Elimination of Transfer-Out to Self-Insurance Fund (750,744) Recurring Structural Deficit $ (701,744) 8 7.1.b Packet Pg. 62 2024-2027 Strategic Plan In April 2023, the City Council adopted the 2024-2027 Diamond Bar Strategic Plan which set high-level aspirational goals and priorities for the community over a three-year period. The Strategic Plan builds upon past success and is designed to serve as the foundation for consistent policy and funding decisions, while being flexible enough to adapt to new, unforeseen challenges and issues. The 2024-2027 Strategic Plan includes the following Core Values: • Community & Livability • Transparency & Accountability • Service & Professionalism To meet these Core Values, the plan establishes Goals and Objectives that set priorities for consistent policy making and guide the day-to-day operations of the City. Performance Measures are also identified which are used as key indicators to gauge progress over time. There are three (3) overarching Goals that include: 1. Responsible Stewardship of Public Resources 2. Open, Engaged and Responsive Government 3. Safe, Sustainable and Healthy Community FY 2025/26 Department Work Plans The FY 2025/26 Budget also includes Department Work Plans that highlight some of the key initiatives and projects that will be supported, with funding sources, over the next year. The Work Plan items are each tied to the 2024-2027 Strategic Plan Goals and Objectives, and Performance Measures, as a way to measure progress. 9 7.1.b Packet Pg. 63 FY 2025/26 BUDGET SUMMARY Estimated General Fund Resources - $32,335,151 The following highlighted items have been incorporated into the revenue estimates: • Property Taxes – Property tax revenue is projected to increase by 4.02% to $7.0 million. Property Tax In Lieu of Vehicle License Fees (VLF) is projected to increase 3.78% to $8.1 million. • Sales Tax – Sales tax revenues are projected to decline by 2.78% to $6.4 million. Year-over-year decreases are driven mainly by fuel and services stations, business & industry, and online sales. • Transient Occupancy Tax (TOT) – Transient Occupancy Tax is projected to remain flat, staying at $1.4 million. • Franchise Fees – Franchise fee revenues are projected to total $1.52 million, a decrease of 2.52%. • Gas Tax – Transfer In – Gas tax revenue transferred to the General Fund from the Gas Tax Fund are projected to decrease by 2.71% to $1.4 million. These funds are used to reimburse the General Fund for as-needed street maintenance not already included in the annual Capital Improvement Program. • Current Service Charges – Revenue from all sources of service charges is estimated as follows: o Building Permit Activity – Decrease of 16.43% to $1.6 million. o Facility Lease/Rentals – Increase of 4.37% to $1.1 million. o Recreation Programs – Decrease of 12.09% to $618 thousand. 10 7.1.b Packet Pg. 64 Estimated General Fund Appropriations - $32,286,151 The following highlighted items have been incorporated into the expenditure estimates: • Public Safety Law Enforcement – FY 2025/26 County of Los Angeles Sheriff’s Department (LASD) expenditures are expected to be approximately $8.8 million, representing the single largest line item and approximately 27.4% (up from 25.6%) of proposed General Fund expenditures. LASD proposed expenditures reflect a net increase of $398 thousand year-over-year, inclusive of a contract rate increase of 4.37% (down from 3.44% in the prior year) plus an increased Liability Trust Fund (LTF) surcharge of 13.0% (up from 12.5% in the prior year) on each contracted position. The General Fund includes a transfer -in from the Law Enforcement Reserve Fund in the amount of $50,000 for as-needed special assignments and suppression patrols which have proven to be a cost - effective approach to reducing crime and responding to specific public safety issues throughout the year. Lastly, the professional services budget for Public Safety also includes the third year of the Flock Agreement ($170,000) for the Automated License Plate Reader system. Crossing Guard Services – The City provides Crossing Guard Services at seven (7) elementary schools and two (2) middle schools with a total of 16 guards. The total budget for crossing guard services in FY 2025/26 is $289,800. This first contracted rate adjustment reflects a $9,800 increase as compared to the prior three years which saw a fixed rate. Animal Control – Since incorporation, the City has contracted with the Inland Valley Humane Society (IVHS) for animal control and licensing services. The current agreement, last amended in 2021, follows a gross contract model in which the City pays the full cost of services, offset by any licensing revenue collected by IVHS. This year, three large member cities have withdrawn from IVHS (Montclair, Chino, Ontario), prompting a change in the cost adjustment methodology. Rather than applying the standard pro-rata pooled adjustment factor, a flat 15% increase has been proposed for FY 2025/26. The projected gross cost for IVHS services in FY 2025/26 is $647 thousand, representing an $84 thousand increase over the prior year. After accounting for estimated licensing and service fee revenues of $91 thousand, the proposed net cost to the City is $557 thousand, an increase of $117 thousand compared to the previous fiscal year. 11 7.1.b Packet Pg. 65 • Human Resources – “Human Capital Investment Program” – Each year, the City Council adopts the Compensation and Benefits Plan for the upcoming fiscal year which includes cost of living adjustments, and employee positions with associated salary ranges and benefits. To remain an “Employer of Choice” in the region the City must continue to reinvest in its personnel (i.e. human capital) in a manner similar to its capital projects and infrastructure. To identify and prioritize investment in organizational staffing and organizationa l structure, and to maintain, enhance and expand City programs, the City has developed a focused effort, led by members of the City Manager’s executive team, referred to as the Human Capital Investment Program (HCIP). Cost-of-Living Adjustment – The City’s Personnel Rules and Regulations specify that the City Manager may request that the City Council authorize a Cost -of- Living Adjustment (COLA) for employees based on the March -to-March rates of the federal Consumer Price Index (CPI) for Wage Earners and Clerical Workers in Los Angeles/Orange Counties. This year’s CPI calculation in March 2025 was 3.1%. In order to avoid real wage losses and remain an “Employer of Choice” in the surrounding Los Angeles, Orange, Riverside and San Bernardino counties, it is recommended that the salary schedules for all benefitted classifications of employment including all executive positions, be increased by 3.1% effective with the pay period beginning June 28, 2025. A $100 per month increase to the Benefit Allotment is also recommended for all benefitted classifications of employment including the executive positions and members of the City Council to help keep up with corresponding health premium rate increases. This annual COLA and Benefit Allotment adjustment is a routine maintenance item to preserve the City’s competitive compensation structure. The total estimated cost is approximately $371 thousand, of which $322 thousand is funded by the General Fund. • Parks & Recreation Programs – The proposed Parks & Recreation department budget was developed based on continued community interest in valuable programs, services, and events. Several programs and events offered this year to support an active and healthy community include summer youth day camp, senior dances, field allocations with sports organizations, contract classes, picnic reservations, and Concerts/Movies-in-the-Park. This fiscal year will include the ever-popular Wedding and Event Expo at the DBC to promote the facility, which is mostly a cost neutral event. All special events including: 12 7.1.b Packet Pg. 66 Windmill Lighting, Winter Snow Fest, Veterans Recognition, and the Halloween Party will continue to improve and bring the community together. Expenses for recreation programs ($2.76 million) and operations at the Diamond Bar Center ($1.76 million) have been adjusted commensurate with the anticipated activities, and with a combined budget of $4.52 million the Parks & Recreation Department’s Proposed FY 2025/26 budget represents a total decrease of $100 thousand from the prior year. The Diamond Bar Center rental revenue is budgeted at $700 thousand, an increase of $25 thousand from the prior year. However, DBC revenues may fluctuate slightly in FY 2025/26 due to ongoing capital improvement projects scheduled for the facility in the late Summer of 2025. Recreation program revenue is expected to be down $85 thousand (12%) from the prior year amount of $703 thousand, with $618 thousand budgeted for FY 2025/26. This decrease is mainly due to decreased participation in contract classes and some youth sports. Special Revenue Fund Highlights • Integrated Waste Management Fund (250) – The proposed budget of $899 thousand includes $21 thousand for expanded student waste reduction and recycling field trips. The City has maintained a student environmental education program with Discovery Cube for several years. Last year, the program expanded to include 3rd and 4th graders in addition to its usual 5th and 6th graders. Student participation exceeded the annual goal by February, well before the school year ended. This program has been well- received by schools as it provides a fun and interactive way to educate students about recycling, organic waste, and sustainable purchasing choices. Additionally, it supports the goals of SB 1383, particularly through Discovery Cube’s organics lab, which includes composting and vermicomposting activities. • Lighting & Landscape Assessment Districts (LLADs) – Much work has been done over the recent years to help address the operating deficits and reduce the General Fund subsidies to the LLADs, particularly Districts 39-2022 and 41-2021. Total General Fund contributions to all three districts for FY 2025/26 is budgeted at $275 thousand, a decrease of $89 thousand from the prior year. 13 7.1.b Packet Pg. 67 • AB 2766 Air Quality Management District Fund (251) – The proposed budget of $74 thousand represents a decrease of $80 thousand and is recommended to accommodate citizen requests for neighborhood traffic management program (NTMP) improvements ($74 thousand). The year-over-year decrease is due to a $10 thousand reduction in funding for the NTMP and the removal of $70 thousand in funding previously allocated for zero-emissions replacement vehicles. • Beverage Container Recycling Grant Fund (254) – The proposed $97 thousand budget includes $70 thousand for two (2) bottle refill stations at Diamond Bar Center. • Park Development Fund (262) – The proposed budget of $35 thousand is for the design and manufacture of park and trail signs across the City. As the majority of park rules, information, and directional signs were purchased in FY 2024/25, there is a need to replace the faded, damaged an d outdated trail wayfinding, flora/fauna, and historical signs which have not been replaced in over ten years. Many of these signs are undecipherable and staff recommends recreating signs with QR codes to ensure up-to-date information for park users. Debt Service Fund Highlights • Debt Service Fund (401) – In May 2021, the City refunded the outstanding Lease Revenue Bonds associated with the original acquisition and construction of the Diamond Bar Center. This achieved a gross savings of $1.736 million and present value savings of $1.63 million (or 20.85%) for the General Fund, which translates to approximately $144,700 in average annual debt service savings for the remainder of the term through June 1, 2033 at an effective interest rate of 1.15%. The 2021 Bonds were rated by S&P as AA+ (top rating for this type of bond) which is a testament to the Council’s conservative and prudent fiscal policies. The total debt service (principal and interest) will be $723 thousand for the upcoming year and is funded by a transfer to the Debt Service Fund from the General Fund. 14 7.1.b Packet Pg. 68 Internal Service Fund Highlights • Self-Insurance Fund (501) – CA Joint Powers Insurance Authority (CJPIA) covers the City’s Property, Pollution Liability, Crime, General Liability and Workers’ Compensation needs. The combined premiums for Property, Pollution, Crime and General Liability are anticipated to be approximately $651 thousand which reflects a year-over-year increase of $116 thousand (21.7%) due mainly to an increase in the annual General Liability contribution. Workers’ Compensation costs have increased $4 thousand to $141 thousand and are included in the various personnel line-item budgets for all city funds. Historically, as the City initially operated as a self-insured entity, it maintained a $1 million fund balance reserve in the Self -Insurance Fund (Resolution No. 89-53) to address potential insurance-related needs. However, given the critical need for one-time resources to help address the structural deficit in the FY 2025/26 budget, a permanent reduction of this reserve to $250 thousand is recommended. This adjustment is considered appropriate in light of the City’s current participation in the California Joint Powers Insurance Authority (CJPIA), which provides comprehensive insurance coverage and related services. The recommended $250 thousand reserve level will serve as a prudent minimum balance to cover any uninsured or unforeseen losses or deductibles. A resolution amending the City’s Fund Balance and Reserve Funding Policy will be added to the June 3, 2025 FY 2025/26 Budget Adoption report for the City Council’s consideration. • Vehicle Maintenance & Replacement Fund (502) – The proposed budget of $262 thousand is recommended for necessary operations and maintenance of the citywide fleet, as well as the purchase of one replacement Public Works vehicle. • Computer Equipment Maint. & Replacement Fund (503) – The proposed budget of $287 thousand is recommended for necessary information systems, hardware upgrades, and replacements, such as: o (7) Replacement Servers o New Tablets for New Enterprise Land Management (ELM) System o (3) Laser Printer Replacements o Phase 2 ELM System Integration with Laserfische and Financial System o New Touch-Screens for Employee Time Keeping. 15 7.1.b Packet Pg. 69 • Building Facility & Replacement Fund (504) – The proposed budget of $89 thousand is recommended for necessary facility maintenance projects not categorized as capital improvement projects, such as: o City Hall Elevator Control Upgrade; o City Hall Cubical Modifications and Office Furniture. Fiduciary Fund • OPEB Trust Fund (601) – The proposed budget for this fund consists only of revenue via a transfer-in from the General Fund in the amount of $88,000 and investment earnings in the amount of $26,600 designated to fund the City’s Other Post-Employment Benefits (OPEB) Trust, an investment vehicle managed by CalPERS for the purpose of reducing the City’s long -term OPEB liabilities (e.g. retiree medical costs). This amount is unchanged from the prior fiscal year. There are no expenses budgeted in this fund. Capital Improvement Program Highlights The FY 2025/26 Capital Improvement Program (CIP) budget includes five (5) new projects totaling $5.2 million designated for improvements to the City’s’ streets, traffic infrastructure, and landscapes. The CIP represents an expenditure decrease of 63.0% when compared to the Adopted CIP for FY 2024/25 and does not include any projects funded by the General Fund. The CIP was reviewed for consistency with the City’s General Plan at the May 13, 2025 Planning Commission Meeting. Major CIP projects include: • Pavement Rehabilitation Design Project FYs 2026 -28 - (Arterials, Residential, Collector Street Rehab, and CDBG Curb Ramps). • Arterial Street Rehab (Construction) - Brea Canyon Rd from DBB to Pathfinder - Brea Canyon Rd from Pathfinder to Golden Springs Dr - Diamond Bar Blvd from Westbound SR 60 off-ramp to northern City Limits • CDBG Area 6 ADA Curb Ramp Project (Construction) • Battery Back-Up and CCTV Replacement Program FY25/26 (Const.) 16 7.1.b Packet Pg. 70 • Phase 1 - LLADs Irrigation and Landscape Improvements. (Design & Const.) CONCLUSION The Proposed FY 2025/26 Operating Budget and Capital Improvement Program reflects a more challenging fiscal environment than in previous years, marked by a structural deficit and a weakening economic outlook. While the budget continues to fund a broad range of essential City programs and services and includes limited investments in maintenance and capital improvements, as well as human capital, it also presents a measured and cautious approach to the City’s long-term planning and financial commitments. Staff is currently working on a comprehensive strategy to build sustainable revenues over the long-term and will engage in discussions with the City Council to explore options in the coming months. I would like to express my appreciation to the Executive Management Team, especially Finance Director Jason M. Jacobsen, for their efforts in preparing this year’s Budget. I would also like to thank all of our talented and dedicated staff for their continued and unwavering flexibility, creativity and support in the delivery of city services. I would like to recognize the City Council for their effective fiscal leadership and commitment to serving the community. It is through the City Council’s forward- thinking leadership and prudent fiscal practices, that Diamond Bar is able to deliver a commitment to service excellence and strive to achieve our Community Values: Community & Livability, Transparency & Accountability, Service & Professionalism. Respectfully submitted, Daniel Fox City Manager 17 7.1.b Packet Pg. 71 CITY LEADERSHIP Mayor Chia Yu Teng Mayor Pro Tem Steve Tye Council Member Ruth M. Low Council Member Andrew Chou Council Member Stan Liu City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 18 7.1.b Packet Pg. 72 ORGANIZATIONAL STRUCTURE City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 19 7.1.b Packet Pg. 73 BUDGET AWARDS Government Finance Officers Association California Society of Municipal Finance Officers The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Diamond Bar, California, for its Annual Budget for the fiscal year beginning July 1, 2024. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, and as a communications device. This award is the highest form of recognition in governmental budgeting and reflects the City of Diamond Bar's commitment to and achievement in quality governmental budgeting. This award is valid for a period of one year only. We believe our current budget continues to conform to the program requirements, and we are submitting it to GFOA to determine its eligibility for another award. The California Society of Municipal Finance Officers (CSMFO), presented its Operating Budget Excellence Award to the City of Diamond Bar, California for its Fiscal Year 2024-2025 Budget. The City of Diamond Bar is confident that the Fiscal Year 2025-2026 Budget will continue to conform to award requirements. 20 7.1.b Packet Pg. 74 RESOLUTION NO. 2025-XX A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DIAMOND BAR, COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, APPROVING AND ADOPTING THE CITY OPERATING BUDGET AND CAPITAL IMPROVEMENT PROGRAM FOR THE CITY OF DIAMOND BAR FOR THE FISCAL YEAR COMMENCING JULY 1, 2025 AND ENDING JUNE 30, 2026 AND APPROPRIATING FUNDS NECESSARY TO MEET THE EXPENDITURES SET FORTH THEREIN. WHEREAS, the City Manager has submitted for the consideration of the City Council a proposed City Operating Budget and City Capital Improvement Program for FY 2025/26; and WHEREAS, the proposed Operating Budget and City Capital Improvement Program for FY 2025/26 was reviewed and considered in two City Council public budget study sessions and in a public regular City Council meeting; and WHEREAS, the Planning Commission of the City of Diamond Bar has publicly reviewed the proposed Capital Improvement Program for FY 2025/26 and found it to be in conformity with the City’s General Plan as required by California Government Code Section 65401; and WHEREAS, Section 4.1 of City Council Policy 2019-01, Fund Balance and Reserve Policy, establishes a Contingency Reserve Fund to adequately provide for economic uncertainties, local emergencies or disasters, and other financial hardships or downturns in the local or national economy. Based on this Policy, the City Council has committed to maintain a Contingency Reserve Fund Balance of no less than 25% of the General Fund expenditures, including operating transfers which equates to $8,071,538; and WHEREAS, copies of the City Operating Budget and Capital Improvement Program for FY 2025/26 are on file in the office of the City Clerk labeled “City of Diamond Bar FY 2025/26 Budget” and said Budget is made a part of this Resolution and incorporated herein by reference. NOW, THEREFORE, the City Council of the City of Diamond Bar does hereby resolve as follows: Section 1. The City Council has reviewed the proposed Operating Budget and Capital Improvement Program and the funds included therein for the fiscal year (FY) commencing July 1, 2025 through June 30, 2026 and hereby finds that such budgets, as revised, are sound plans for the financing during FY 2025/26 of required City operations, services and capital improvements. Such budgets are hereby adopted and appropriated as follows: 21 7.1.b Packet Pg. 75 FY 2025/26 Programs FY 2025/26 Budget General Fund $32,286,151 Special Funds 572,000 Special Revenue Funds 7,874,243 Debt Service 729,700 Internal Service 1,433,244 Subtotal – Operating Budget $42,895,338 Capital Improvement Program 5,163,000 Total FY 2025/26 Budget $48,058,338 Section 2. The City Manager is hereby authorized to transfer funds appropriated hereby or by supplemental appropriation as follows: with respect to departments, the City Manager may transfer amounts between and within departments, but only within a fund. Section 3. Encumbrances for all funds at the end of FY 2024/25 may be re- appropriated for continued use in FY 2025/26 as deemed necessary by the City Manager. Section 4. Unspent grants appropriations remaining at the end of FY 2024/25 may be re-appropriated for continued use in FY 2025/26 as deemed necessary by the City Manager. Section 5. Capital Improvement Project appropriations, and their associated funding sources, which remain unspent at the end of FY 2024/25 may be reappropriated for continued use in FY 2025/26 as deemed necessary by the City Manager. Section 6. The City Clerk shall attest and certify to the passage and adoption of this Resolution and enter it into the book of original resolutions, and it shall become effective immediately upon its approval. PASSED, APPROVED AND ADOPTED this 3rd day of June, 2025. CITY OF DIAMOND BAR __________________________ Chia Yu Teng, Mayor ATTEST: I, Kristina Santana, City Clerk of the City of Diamond Bar, do hereby certify that the foregoing Resolution was passed, approved and adopted at a regular meeting of the City Council of the City of Diamond Bar held on the 3rd day of June, 2025, by the following vote: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: 22 7.1.b Packet Pg. 76 7.1.b Packet Pg. 77 DIAMOND BAR AT A GLANCE City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 24 7.1.b Packet Pg. 78 DIAMOND BAR HISTORY City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 25 7.1.b Packet Pg. 79 26 7.1.b Packet Pg. 80 27 7.1.b Packet Pg. 81 28 7.1.b Packet Pg. 82 29 7.1.b Packet Pg. 83 30 7.1.b Packet Pg. 84 31 7.1.b Packet Pg. 85 32 7.1.b Packet Pg. 86 33 7.1.b Packet Pg. 87 34 7.1.b Packet Pg. 88 35 7.1.b Packet Pg. 89 36 7.1.b Packet Pg. 90 37 7.1.b Packet Pg. 91 Employment 26,917 Occupation White Collar 79% Blue Collar 10% Service and Farming 11% $143K Avg. Household Income employed Median Age 45 Average Household Size3 years old 2024 Statistics Year of Incorporation 1989 Community Snapshot Sources: Environics Analytics (Claritas/Nielsen), EdData, and Census Based on 2020-2024 data. HousingPopulation 53,073 17,599 Total Housing Units $919K Median Home Price Asian 61% White 25% Black/AA 3% Two or more races 11% Education 53% Bachelor’s Degree or Higher Owner-occupied 74% Renter-occupied 26% Vacant/ Other >27% Parks and Facilities >19% Residential >50% Industrial >1% Commercial/ Office/Mixed >4% Land Use 15 square miles 20 Avg. Length of Residenceyears Types of Homes Single-Family Homes 84%>4% Condominiums/ Townhomes (four or less units) 5% Land Area Other (mobile homes, trailers, etc.)>2% Condominiums/ Apartment Homes (five or more units) 7.1.b Packet Pg. 92 2024-2027 STRATEGIC PLAN 2024-2027 STRATEGIC PLAN Click the image to view the City's 2024 - 2027 Strategic Plan. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov DEPARTMENTAL QUARTERLY UPDATES Click the image to view the latest Departmental Quarterly Updates. 39 7.1.b Packet Pg. 93 DEPARTMENT/DIVISIONSTRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTES1Develop and launch economic development outreach programs and business services.1.1 Foster a healthy and resilient local economy.Sales Tax Revenues/AnnualGeneral Fund - City Manager's Office/Economic Development (100150)Complete and ongoing.Includes OpenRewards, ribbon cuttings, multimedia business spotlight programs, etc.2Complete comprehensive citywide fee study.1.3 Foster fiscal health through disciplined long-term planning, cost control, efficiency, increased revenue, and cost recovery.Cost Recovery Rate from FeesGoal: 100%General Fund - City Manager's Office (100130)Ongoing FY24/25, Carryover to FY 25/26Completion anticipated in 2Q 2025/26.3Complete procurement process for residential and commercial solid waste franchises.3.3 Protect natural resources. Residential/Commercial Diversion RatesSpecial Revenue Funds - AB 939 Fund (250) Completed 24/25Contracts approved, transition to new haulers 9/1/2025. 4Complete Study for compliance with Recovered Organic Waste Products as required by SB 1383.3.3 Protect natural resources. Completion of StudySpecial Revenue Funds - AB 939 Fund (250) & CalRecycle Local Assistant GrantOngoing FY 24/25, Carryover to FY 25/26.The City is currently using part of the SB 1383 Local Assistance Grant (Organic Waste Recycling Grant (OWR) Cycle 4) to perform an assessment of landscape areas in order to determine the City’s capacity and ability to utilize ROWP within City limits. This project will be completed by March 31, 2026. 1Coordinate regularly with department staff to prioritize public records requests to eliminate requests for extensions.Year over year average response timeGeneral Fund - City Clerk (100140)Completed FY 24/25Recurring Annual Goal. This FY we implemented automatic workflow reminders in Laserfiche to facilitate department responses. 2Complete implementation of new Agenda Management and Live Meeting softwareCustomer Service Survey RatingInternal Service Funds - Equipment Maintenance & Replacement Fund (503)Completed FY 24/25Projected to complete transition by first meeting in July, 2025. 3Conduct and Coordinate General Municipal Elections for two Council Seats in the November 2024 ElectionsNovember 2024 ElectionsGeneral Fund - City Clerk (100140)Completed FY 24/25Election cancelled due to insufficient candidates, two incumbents appointed in lieu of election. 4Achieve 100% compliance with City Council, Commission and Designated City Staff submission of Form 700 by annual deadline.Percentage of forms turned in by deadlineGeneral Fund - City Clerk (100140)NEWRecurring Annual GoalCity Manager's OfficeCity Clerk2.1 Provide effective and accessible government services that meet the needs of a diverse population.FY 2025/26 KEY WORKPLAN INITATIVES BY DEPARTMENT & FY 2024/25 UPDATEKEY INITIATIVES 407.1.bPacket Pg. 94 DEPARTMENT/DIVISIONSTRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTESFY 2025/26 KEY WORKPLAN INITATIVES BY DEPARTMENT & FY 2024/25 UPDATEKEY INITIATIVES 1Complete Residential Satisfaction Survey.Ongoing FY23/24, Carryover to FY 25/26Recurring Biennial Goal2Coordinate production of Annual State of the City Address.Ongoing FY24/25, Carryover to FY 25/26Recurring Annual Goal3Continue City Government Explained Educational Series.Ongoing FY24/25, Carryover to FY 25/26Recurring Annual Goal1Develop an award winning budget document that meets industry best practices.Receive GFOA Distinguished Budget Presentation AwardCompleted 24/25 Recurring Annual Goal2Maintain compliance with annual debt reporting and provide necessary trainings as needed.Maintain (or improve) AA+ Bond Rating Completed 24/25 Recurring Annual Goal3Assist CM's office with update of the Citywide Fee Study.Cost Recovery Rate from FeesGoal: 100%Ongoing FY24/25, Carryover to FY 25/264Develop and Maintain a 10-year General Fund Forecast (Revenues & Expenditures).Percent Variance of Forecast to Actuals. Completed 24/25Will continue to refine and update 10-year forecast in FY 25/265Complete centralization of City Hall cashiering utilizing new Enterprise Land Management System.Process 100% of transactions in Tyler CashieringOngoing FY24/25, Carryover to FY 25/26Integration with Cashiering system is anticipated to begin June 20256Update User Interface for Online Interactive Budget BookCustomer Service Survey Rating CompletedFinanceGeneral Fund - Finance (100210)2.1 Provide effective and accessible government services that meet the needs of a diverse population.Community Relations2.2 Build relationships, establish trust, and foster collaboration in the Diamond Bar community.Attendance and EngagementGeneral Fund - Public Information (100240)1.3 Foster fiscal health through disciplined long-term planning, cost control, efficiency, increased revenue, and cost recovery.417.1.bPacket Pg. 95 DEPARTMENT/DIVISIONSTRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTESFY 2025/26 KEY WORKPLAN INITATIVES BY DEPARTMENT & FY 2024/25 UPDATEKEY INITIATIVES 1Develop and implement a formal Employee Onboarding Program.Employee TurnoverOngoing FY 24/25, Carryover to FY 25/26Onboarding program configured; pending roll-out to organization2Successfully onboard new personnel and complete personnel reclassifications pursuant to the adopted annual Human Capital Investment Program (HCIP).Close recruitments and process reclassifications by fiscal year-endCompleted FY 24/25, Carryover to FY 25/26Recurring Annual Goal1Oversee successful implementation of new ELM system for streamlined permit processing.Ongoing FY23/24, Carryover to FY 24/25GoLive Date November 1, 20252Implement new Tape backup system and equipment.Completed FY 23/243Solar App+ Implementation and Integration with CityView.Compliance with State Regulations Completed FY 23/244Change Transit Pass System to a new system Resident Satisfaction Survey (KPI) Carryover to FY 25/26Existing vendor is out of business. New vendor needs to be located.5Roll out of New Laptops for Staff and the EOC.Completed FY 23/246Diamond Bar Center AV System Replacement.Carryover to FY 25/26September of 2025, due to facility programming7City Wide PC Replacement Project.Completed FY 24/258Raritan KVM Switch Replacement.Completed FY 24/259Printer Replacements.Completed FY 24/2510Server Replacements.Completed FY 24/25Current year completed but Perpetual process.Public Safety1Launch a commercial burglary education and prevention program for business owners.3.1 Foster a safe and welcoming environment for residents, businesses, visitors, andemployees.Part 1 Crime Rate/1,000 Residents + Commercial Burglary total General Fund - Public Safety/Law Enforcement (100310)Completed and ongoing.General Fund - Information Systems (100230)& Internal Service Funds - Equipment Maintenance & Replacement Fund (503)2.1 Provide effective and accessible government services that meet the needs of a diverse population.Customer Service Survey RatingHuman Resources2.3 Establish City of Diamond Bar as an Employer ofChoice.General Fund - Human Resources (100220)Customer Service RatingMISAC AwardInformation Systems427.1.bPacket Pg. 96 DEPARTMENT/DIVISIONSTRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTESFY 2025/26 KEY WORKPLAN INITATIVES BY DEPARTMENT & FY 2024/25 UPDATEKEY INITIATIVES Community Development1Complete the Town Center Specific Plan.1.1 Foster a healthy and resilient local economy.City Council adoption &Number of entitlement applications submitted after adoptionSpecial Funds - General Plan Update Fund (103)Ongoing FY24/25, Carryover to FY 25/26Public Review of Draft Specific Plan and EIR anticipated Summer 2025.2Assist IS Department to implement new ELM system for streamlined permit processing.2.1 Provide effective and accessible government services that meet the needs of a diverse population.Customer Service Rating (KPI)General Fund - Planning (100410)General Fund - Building & Safety (100420)Ongoing FY24/25, Carryover to FY 25/26See Information SystemItem 13Adopt Objective Design Standards (ODS) to facilitate the administrative approval of multifamily housing developments.City Council adoption. Number of Development Review applications approved.Special Funds - General Plan Update Fund (103)Ongoing FY24/25, Carryover to FY 25/264Incorporate inclusionary housing incentives in the Town Center Specific Plan (TCSP).City Council adoption&Number of inclusionary housing units proposed in Town Center entitlement applications.Special Funds - General Plan Update Fund (103)Ongoing FY24/25, Carryover to FY 25/26Part of Town Center Specific Plan. See Item 1 Above3.6 Foster local housingaccessibility.437.1.bPacket Pg. 97 DEPARTMENT/DIVISIONSTRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTESFY 2025/26 KEY WORKPLAN INITATIVES BY DEPARTMENT & FY 2024/25 UPDATEKEY INITIATIVES 1Increase revenue at the Diamond Bar Center and community offerings through additional marketing outreach and facility exposure events such as the Wedding & Event Expo and Senior Health Day. 1.3 Foster fiscal health through disciplined long-term planning, cost control, efficiency, increased revenue, and cost recovery.Rental revenue General Fund - Parks & Recreation/Diamond Bar Center(100510)Completed FY 24/25, Ongoing to FY 25/26Recurring Annual Goal2Provide high demand contract classes, updated special events, additional youth mini-camps, and healthy lifestyle educational opportunities showcased at the Summer Programs Open House. 3.2 Build a vibrant, healthy, and supportive community.Attendance & participation General Fund - Parks & Recreation/Recreation Programs(100520)Completed FY 24/25, Ongoing to FY 25/26Recurring Annual Goal3Improve communication and information for park guests through updated park and trail signs.2.1 Provide effective and accessible government services that meet the needs of a diverse population.Replacement with DB Brand Signage General Fund - Parks & Recreation/Recreation Programs(100520)Completed FY 24/25, Ongoing to FY 25/264Improve the Diamond Bar Center's social media presence through various platforms & outreach methods. 2.1 Provide effective and accessible government services that meet the needs of a diverse population.Website visits & DBC appointmentsGeneral Fund - Parks & Recreation/Diamond Bar Center(100510)Ongoing FY 24/25, Carryover to FY 25/26Recurring Annual Goal1Provide safe and reliable highways and streets bymaintaining residential and arterial streets.1.2 Provide safe and reliable public infrastructure.Pavement Condition Index (PCI)General Fund - Public Works/Road Maintenance (100655)&CIP Fund (301)Completed FY23/24, Carryover FY 24/25 to FY 25/26.Recurring Annual Goal2Prepare drawings and final design for Heritage Park Renovation Project.3.2 Build a vibrant, healthy, and supportive community.Complete Heritage Park Renovation design phaseCIP Fund (301) Completed Design. The project stays open for the Construction phase, but the design work has been completed. 3Utilize Traffic Management System to improve transportation and mobility systems.3.4 Improve transportation and mobility systems.Maintain Average Speed/Travel Time on Arterials General Fund - Public Works/Engineering (100615)&Special Revenue Funds - Prop C (207)Completed FY23/24, Recuring - Carryover to FY 25/26Carryover to FY 25/264Commence construction of the Diamond Bar Blvd Complete Streets Project.3.2 Build a vibrant, health, and supportive community.Commence Construction Federal, State, and Local Grants &Special Revenue Funds CIP Fund 301Ongoing FY24/25, Carryover to FY 25/26Parks & RecreationPublic Works447.1.bPacket Pg. 98 2027202820292030203120322033203420352036REVENUESChange %CHARGES FOR SERVICE - BUILDING FEES (7-yr Avg) 1.00% 1,628,251$ 1,644,534$ 1,660,979$ 1,677,589$ 1,694,365$ 1,711,308$ 1,728,422$ 1,745,706$ 1,763,163$ 1,780,794$ CHARGES FOR SERVICE - PLANNING FEES (7-yr Avg)1.00% 265,428 268,082 270,763 273,471 276,205 278,967 281,757 284,575 287,420 290,295 CHARGES FOR SERVICE: ENGINEERING FEES (7-yr Avg) 1.00% 444,683 449,130 453,621 458,157 462,739 467,366 472,040 476,760 481,528 486,343 CHARGES FOR SERVICE: RECREATION FEES (7-Yr Avg)1.00% 624,609 630,855 637,164 643,536 649,971 656,471 663,035 669,666 676,362 683,126 COST REIMBURSEMENTS1.00% 160,822 162,431 164,055 165,695 167,352 169,026 170,716 172,423 174,148 175,889 FINES & FORFEITURES1.00% 373,700 377,437 381,211 385,023 388,874 392,762 396,690 400,657 404,664 408,710 FROM OTHER AGENCIES0.00%- - - - - - - - - - OTHER TAXES/FEES - FRANCHISE FEES (8-yr Avg)0.90% 1,534,578 1,548,389 1,562,325 1,576,386 1,590,573 1,604,888 1,619,332 1,633,906 1,648,611 1,663,449 OTHER TAXES/FEES - PROP TFR TAX0.00% 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 OTHER TAXES/FEES - SALES TAX (HdL)2.20% 6,555,414 6,699,633 6,847,025 6,997,660 7,151,608 7,308,943 7,469,740 7,634,075 7,802,024 7,973,669 OTHER TAXES/FEES - TOT1.00% 1,463,490 1,478,125 1,492,906 1,507,835 1,522,914 1,538,143 1,553,524 1,569,059 1,584,750 1,600,597 PROPERTY TAXES (HdL)3.60% 7,222,005 7,481,997 7,751,349 8,030,397 8,319,492 8,618,993 8,929,277 9,250,731 9,583,757 9,928,773 STATE REVENUE - MOTOR VEHICLE IN LIEU1.00%65,650 66,307 66,970 67,639 68,316 68,999 69,689 70,386 71,090 71,800 STATE REVENUE - PROP TAX IN LIEU OF VLF (HdL)3.60% 8,399,317 8,701,693 9,014,954 9,339,492 9,675,714 10,024,039 10,384,905 10,758,761 11,146,077 11,547,335 TRANSFERS IN-OTHER FUNDS1.50% 1,672,213 1,697,296 1,722,755 1,748,596 1,774,825 1,801,448 1,828,469 1,855,897 1,883,735 1,911,991 USE OF MONEY AND PROPERTY: INVESTMENTS0.00% 1,249,000 1,249,000 1,249,000 1,249,000 1,249,000 1,249,000 1,249,000 1,249,000 1,249,000 1,249,000 USE OF MONEY AND PROPERTY: MISCELLANEOUS0.00%16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 USE OF MONEY AND PROPERTY: RENTS & CONCESSIONS 3.00% 1,135,575 1,169,642 1,204,732 1,240,873 1,278,100 1,316,443 1,355,936 1,396,614 1,438,512 1,481,668 USE OF MONEY AND PROPERTY: TAXABLE SALES0.00%200 200 200 200 200 200 200 200 200 200 REVENUES TOTAL33,140,935$ 33,970,750$ 34,826,008$ 35,707,550$ 36,616,247$ 37,552,997$ 38,518,733$ 39,514,415$ 40,541,041$ 41,599,640$ 2.5%2.5%2.5%2.5%2.5%2.6%2.6%2.6%2.6%2.6%EXPENSESCAPITAL OUTLAY3.00%69,010 71,080 73,213 75,409 77,671 80,002 82,402 84,874 87,420 90,042 CONTRACT SERVICES (8-yr Avg)4.00% 14,178,986 14,746,145 15,335,991 15,949,430 16,587,408 17,250,904 17,940,940 18,658,578 19,404,921 20,181,118 OPERATING EXPENSE (1) (8-yr Avg)5.00% 4,160,545 4,378,967 4,608,987 4,851,227 5,106,346 5,375,037 5,658,032 5,956,102 6,270,062 6,600,770 PERSONNEL3.50% 12,118,648 12,542,801 12,981,799 13,436,162 13,906,428 14,393,153 14,896,913 15,418,305 15,957,946 16,516,474 PROFESSIONAL SERVICES 3.50% 1,430,732 1,480,808 1,532,636 1,586,278 1,641,798 1,699,261 1,758,735 1,820,291 1,884,001 1,949,941 SUPPLIES3.00% 556,509 573,204 590,400 608,112 626,356 645,146 664,501 684,436 704,969 726,118 TRANSFER-OUT (2) (3)3.00% 1,620,340 1,655,290 1,684,849 1,709,241 1,738,690 1,773,023 1,707,065 1,104,845 1,137,991 1,172,130 EXPENSES TOTAL34,134,770$ 35,448,296$ 36,807,875$ 38,215,860$ 39,684,697$ 41,216,525$ 42,708,588$ 43,727,431$ 45,447,309$ 47,236,593$ 5.7%3.8%3.8%3.8%3.8%3.9%3.6%2.4%3.9%3.9%STRUCTURAL DEFICIT/USE OF FUND BALANCE(993,835) (1,477,547) (1,981,868) (2,508,311) (3,068,450) (3,663,528) (4,189,855) (4,213,015) (4,906,268) (5,636,954) Cumulative Use of Fund Balance due to Structural Deficit(993,835) (2,471,382) (4,453,249) (6,961,560) (10,030,010) (13,693,538) (17,883,394) (22,096,409) (27,002,677) (32,639,631) Remaining Fund Balance (4)28,118,841$ 26,641,294$ 24,659,427$ 22,151,116$ 19,082,666$ 15,419,138$ 11,229,282$ 7,016,267$ 2,109,999$ (3,526,955)$ Notes:(1) FY 26/27 and beyond include GF Operating Expense payment for Insurance Premiums increasing at 6.5%. These were previously paid for out of the Self-Insurance Fund. (2) FY 26/27 and beyond include GF required contribution to Bldg Maint Fund for $100,000. This is removed in FY 25/26 being paid for by the Self-Insurance Fund.(3) Debt service for Diamond Bar Center concludes in FY 2033.(4) Includes 25% Emergency Contingency Reserve. By FY 2035/36 the City's General Fund Unassigned Fund Balance is anticipated to be eroded, leaving less than 25% of fund balance available for emergencies.Long-Term General Fund Forecast Status Quo Scenario: FYs 2027 to 2036Compounded Effect of Structural Deficit Erodes General Fund Reserves by Year 10457.1.bPacket Pg. 99 7.1.b Packet Pg. 100 WHAT IS THE BUDGET? The budget is an annual financial plan for the City of Diamond Bar. It specifies the level of municipal services to be provided in the coming year and reflects strategic priorities set by the City Council. The City of Diamond Bar's budget is designed to serve five major purposes: Definition of policy in compliance with legal requirements for General Law cities in the State of California, Governmental Accounting Standards Board (GASB) financial reporting requirements and audit standards, and fiscal directions of the City Council. 1. Prepare the budget in conformity with Generally Accepted Accounting Principles using the modified accrual basis of accounting. 2. Utilization as an operations guide for administrative staff in the management and control of fiscal resources. 3. Presentation of the City's financial plan for the ensuing fiscal year, itemizing projected revenues and estimated expenditures. 4. Illustration as a communications document for citizens who wish to understand the operations and costs of City services. 5. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 47 7.1.b Packet Pg. 101 BASIS OF BUDGETING The City of Diamond Bar's annual operating budget is prepared in conformity with Generally Accepted Accounting Principles (GAAP) unless otherwise noted below: 1. The budgetary basis for governmental funds (e.g. General Fund, CIP Fund, Special Revenue funds, Debt Service Fund) is in conformity with GAAP, with a few minor exceptions. In conformity with GAAP, the modified accrual basis of accounting is used wherein revenues are recognized in the accounting period in which they become measurable and available to finance expenditures of the current fiscal period, while expenditures are recognized in the accounting period in which the liability is incurred. However, in the following cases the budgetary basis differs from GAAP: a. Adjustments to recognize gains and losses on investments resulting from changes in their market value are not budgeted. b. Items reported as “other financing sources” and “other financing uses” are classified as revenues and expenditures under the budgetary basis of accounting. 2. The budgetary basis for proprietary funds (e.g. Internal Service funds) is in conformity with GAAP, using the accrual basis of accounting for all revenues and expenses, except for the following instances: a. The receipt of long-term debt proceeds, capital outlays, and debt service principal payments are budgeted, but allocations for depreciation and amortization expense are not. Each of the City's funds is considered a separate accounting entity with a self-balancing set of accounts that records assets, liabilities, fund equity, revenue and expenditures. Funds are established and segregated for the purpose of recording specific programs or attaining certain objectives in accordance with special regulations. The General Fund accounts for all the general revenue of the City not specifically levied or collected for other City funds and for expenditures related to rendering the general services provided by the City. The City of Diamond Bar has twenty-nine Special Revenue Funds that are used to account for specific revenues that are legally restricted to expenditure for particular purposes. The Capital Project Fund is used to account for the purchase or construction of major capital facilities. The Debt Service Fund is used to account for principal and interest payments on outstanding fixed rate bonds. Internal Service Funds are used to account for goods and services provided to other departments within the City such as liability insurance and equipment replacement. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 48 7.1.b Packet Pg. 102 The budget is prepared on a line item basis by fund and department. The six major General Fund divisions are: 1.City Administration 2.Administration & Support 3.Public Safety 4.Community Development 5.Parks & Recreation 6.Public Works 49 7.1.b Packet Pg. 103 BUDGET PROCESS BUDGET STUDY SESSION DETAIL The City Council devotes one Budget Study Session to the annual Capital Improvement Program for the upcoming fiscal year. At this CIP Study Session, staff presents the recommended draft 5-year Capital Improvement Program to the City Council along with the recommended projects for the upcoming fiscal year. Members of the City Council are presented with details on each individual project, along with its recommended budget and funding source, and are given the opportunity to propose new projects. A consensus is then reached at the study session as to the final list of projects to include in the proposed budget for the upcoming fiscal year. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 50 7.1.b Packet Pg. 104 BUDGET AMENDMENT PROCESS The City Manager is responsible to the City Council for the faithful execution of the City Budget. In order to ensure authorized expenditures are managed in the most efficient and economical manner possible, the City Council authorizes the City Manager to increase or transfer appropriations within the General Fund, Special Revenue Fund or any other unrestricted Fund. The City’s budget may be amended in the following ways: - If a fund has an Undesignated Fund Balance during the Fiscal Year, the City Manager may approve requests for budget increases with Council approval. - Budget adjustments between a department’s line items with a null effect on the overall department budget may be made with the City Manager’s approval. - During the fiscal year, the City Council may modify approved programs and activities or implement new activities that may require budget amendments. On such occasions when the Council approves a project without amending the budget, that approval will constitute authority for the Finance Director to amend the budget subject to the City Manager’s approval. -The City Manager may approve budget amendments to carryover appropriations from the prior year, as authorized by the annual budget resolution. 51 7.1.b Packet Pg. 105 FUND STRUCTURE DESCRIPTIONS General Fund is the most versatile fund and is used to account for any legal budgetary purpose not accounted for elsewhere in the budget. Debt Service Funds are used to account for debt payments owed by the City. Capital Improvement Project Funds are used to account for the purchase or construction of major capital projects, which are not financed by proprietary, special assessment or trust funds. Special Revenue Funds are used to account for certain funds, which are legally restricted to certain purposes. Internal Service Funds account for a department of a governmental agency, which provides services to other departments of the agency. The costs of all or a part of the operations and the provision of services are recovered through fees charged to the user departments. Fiduciary (Trust And Agency) Funds account for assets held by the City in a trustee capacity or as agency for individuals, private organizations, other governments, and/or other funds. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 52 7.1.b Packet Pg. 106 FINANCIAL POLICIES The City’s budget development is shaped by several financial and operational polices. These policies promote and ensure organizational continuity, consistency, transparency, and responsibility from year to year. This section identifies some of the major short and long-term planning documents, financial and operational policies, and fiscal management tools that the City of Diamond Bar employs in order to guarantee fiscal and programmatic integrity and to guide the development of the City’s budget. Annual Budget and Financial Reporting Policy The purpose of this policy is to ensure a balanced annual operating budget and reporting procedures to safeguard public funds and maximize resources available for use by the City in delivering programs and services. A balanced budget is defined as a budget in which operating revenues should cover operating expenditures, including debt service. The ending fund balance must meet minimum policy levels. For the general fund, this level has been stablished at 25%. Under this policy, it is allowable for total expenditures to exceed revenues in a given year; however, in this sutation, beginning fund balance can only be used to fund capital improvement plan projects, or other "one-time," non-recurring expenditures. CAL Card Use Policy The City of Diamond Bar has joined the CAL Card program which is administered through the State General Services Division and US Bank. This program provides a mechanism for government agencies to provide purchasing cards to their employees to expedite purchases of goods and services. This policy sets forth policies and procedures for CAL Card usage. Compensation for City Commissioners/Committee Members The purpose of this policy is to establish compensation for attendance at Commission/Committee Meetings for City Commissioners/Committee Members. Drawing Warrants and Checks Upon City Funds California State law requires the Mayor and City Clerk to execute and countersign all warrants and checks issued for payment from City funds. Government Code Section 37203 provides that the City Council may prescribe an alternative method for drawing warrants and checks. Through adoption of this Policy, the City Council established an alternative method to insure the timely drawing of warrants and checks upon City funds. Travel, Expense and Reimbursement Policy The City of Diamond Bar recognizes the value of attendance by City officials and employees at professional conferences, seminars, meetings with other government officials, professional organizations, community organizations, and constituents and ceremonial events and activities that promote or benefit the City. This policy establishes travel authorization, expense, reimbursement, and reporting standards consistent with the provisions of this policy and in compliance with California Government Code Sections 53232.2 and 53232.3. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 53 7.1.b Packet Pg. 107 Fixed Asset Capitalization and Inventory Control Policy The purpose of this policy is to ensure adequate control and appropriate use of City fixed assets. The procedures are intended to define fixed assets and to establish guidelines for budgeting, purchasing and disposing fixed assets. This policy does not apply to infrastructure assets. Anti-Fraud Policy To establish policy and procedures for clarifying acts that are considered to be fraudulent, describing the steps to be taken when fraud or other related dishonest activities are suspected, and providing procedures to follow in accounting for missing funds, restitution and recoveries. Cash Handling Policy The purpose of this policy is to safeguard public funds and also to maximize resources available for use by the City in delivering programs and services. These policies recognize the decentralized nature of the receipting and depositing process, while providing for standardized procedures. Fund Balance and Reserves Policy The purpose of this policy is to establish a key element of the financial stability of the City by setting guidelines for fund balance. Unassigned fund balance is an important measure of economic stability. It is essential that the City maintain adequate levels of unassigned fund balance to mitigate financial risk that can occur for unforeseen revenue fluctuations, unanticipated expenditures, and other unexpected circumstances. The fund balance also provides cash flow liquidity for the City's general operations. Capital Financing and Debt Management Policy The purpose of this policy is to provide guidelines for the City's utilization of capital financing and debt for capital improvement projects, property acquisition, and projects whose useful life will exceed the term of the financing. Unclaimed Funds Policy The purpose of this policy is to establish the proper disposition and accounting for unclaimed money in accordance with Government Code Sections 50050 through 50056. Investment Policy The purpose of this policy is to provide guidelines for the prudent investment of the City's temporarily idle cash and to outline the policies for maximizing the efficiency of the City's cash management system. The ultimate goal is to enhance the economic status of the City while protecting its pooled funds in accordance with the applicable local, state and federal laws. 54 7.1.b Packet Pg. 108 7.1.b Packet Pg. 109 FY 2025/26 FY 2025/26 FY 2025/26FY 2025/26FY 2025/26 FY 2025/26Proposed BudgetProposedBudgetProposed BudgetProposed BudgetProposed BudgetProposed BudgetFinancial SourcesProperty Taxes6,971,047$ -$1,285,299$-$-$8,256,346$ Other Taxes & Fees9,713,590 -26,000--9,739,590State Revenue8,172,449 -3,722,968--11,895,417 County Revenue--5,443,030--5,443,030From Other Agencies--487,192--487,192Fines & Forfeitures370,000 ----370,000Service Charges2,933,635 -995,820--3,929,455Use of Money and Property2,367,700 -247,00034,80026,6002,676,100Cost Reimbursements159,230 -50,000--209,230Transfers In1,647,500 -1,298,875646,50088,0003,680,875Total Financial Sources32,335,151 - 13,556,184 681,300 114,600 46,687,235 Financial UsesCity Administration2,756,443 -1,317,921--4,074,364Administration & Support4,285,537 -22,000982,744-5,290,281Public Safety9,963,450 -10,000--9,973,450Community Development2,594,577 -615,500--3,210,077Parks & Recreation4,523,838 -93,356--4,617,194Public Works 6,566,931 -7,724,966350,500-14,642,397 Capital Projects1,840,000-1,840,000Debt Service729,700-729,700Internal Service--Transfers Out1,595,375 1,985,500100,000-3,680,875Total Financial Uses32,286,151$ -$ 14,338,943$ 1,433,244$ -$ 48,058,338$ Surplus (Deficit)49,000$ -$(782,759)$ (751,944)$ 114,600$(1,371,103)$ All FundsTHREE-YEAR CONSOLIDATED SCHEDULE OF SOURCES AND USES - ALL FUNDSFY 2023/24 ACTUALS, FY 2024/25 REVISED BUDGET, & FY 2025/26 PROPOSED BUDGETGovernmental FundsProprietary Funds Fiduciary FundsTotalGeneral Fund CIP Fund Non-Major Funds Internal Service Funds OPEB Trust Fund567.1.bPacket Pg. 110 FY 2023/24 FY 2024/25 FY 2025/26 FY 2023/24 FY 2024/25 FY 2025/26 FY 2023/24 FY 2024/25 FY 2025/26 FY 2023/24 FY 2024/25 FY 2025/26 FY 2023/24 FY 2024/25 FY 2025/26 FY 2023/24 FY 2024/25 FY 2025/26ActualsRevised Budget*Proposed BudgetActualsRevisedBudget*ProposedBudgetActualsRevised Budget*Proposed BudgetActualsRevised Budget*Proposed BudgetActualsRevised Budget*Proposed BudgetActualsRevised Budget*Proposed BudgetFinancial SourcesProperty Taxes6,427,105$ 6,701,322$ 6,971,047$ -$ -$ -$ 1,220,720$ 1,253,341$ 1,285,299$ -$ -$ -$ -$ -$ -$ 7,647,826$ 7,954,663$ 8,256,346$ Other Taxes & Fees9,896,511 9,746,210 9,713,590 - - - 27,500 26,000 26,000 - - - - - - 9,924,011 9,772,210 9,739,590 State Revenue7,603,840 7,877,508 8,172,449 267,500 - - 3,233,431 3,624,839 3,722,968 29,045 - - - - - 11,133,816 11,502,347 11,895,417 County Revenue- - - - 6,921,000 - 5,677,089 5,777,455 5,443,030 - - - - - - 5,677,089 12,698,455 5,443,030 From Other Agencies159,341 114,980 - 39,968 2,340,850 - 435,787 1,608,693 487,192 - - - - - - 635,097 4,064,523 487,192 Fines & Forfeitures380,423 370,000 370,000 - - - - - - - - - - - - 380,423 370,000 370,000 Service Charges2,940,215 3,279,600 2,933,635 - - - 922,389 948,600 995,820 - - - - - - 3,862,605 4,228,200 3,929,455 Use of Money and Property3,272,943 2,400,500 2,367,700 - - - 1,450,788 226,700 247,000 198,732 34,800 34,800 49,386 26,600 26,600 4,971,849 2,688,600 2,676,100 Cost Reimbursements312,101 403,530 159,230 - - - 2,453 14,526 50,000 - - - - - - 314,554 418,056 209,230 Transfers In1,236,144 1,687,500 1,647,500 7,908,957 14,652,242 - 3,047,134 1,454,369 1,298,875 2,265,605 1,831,780 646,500 88,000 88,000 88,000 14,545,840 19,713,891 3,680,875 Total Financial Sources32,228,625 32,581,150 32,335,151 8,216,425 23,914,092 - 16,017,291 14,934,523 13,556,184 2,493,382 1,866,580 681,300 137,386 114,600 114,600 59,093,110 73,410,945 46,687,235 Financial UsesCity Administration2,408,655 2,928,859 2,756,443 - - - 723,745 1,336,123 1,317,921 - - - - - - 3,132,400 4,264,981 4,074,364 Administration & Support3,653,760 4,221,994 4,285,537 - - - 108,773 127,500 22,000 1,000,028 2,795,313 982,744 - - - 4,762,561 7,144,807 5,290,281 Public Safety8,593,430 9,461,865 9,963,450 - - - 189,800 65,000 10,000 - - - - - - 8,783,230 9,526,865 9,973,450 Community Development 2,337,482 2,687,636 2,594,577 - - - 406,306 739,267 615,500 - - - - - - 2,743,788 3,426,903 3,210,077 Parks & Recreation3,751,079 4,551,439 4,523,838 - - - 318,361 462,785 93,356 - - - - - - 4,069,440 5,014,224 4,617,194 Public Works 5,428,619 6,865,936 6,566,931 - - - 2,349,069 5,241,305 7,724,966 136,806 570,994 350,500 - - - 7,914,495 12,678,235 14,642,397 Capital Projects- - 8,146,447 23,683,205 - 5,714,189 1,840,000 - - - - - 8,146,447 29,397,394 1,840,000 Debt Service- - - - 715,600 721,900 729,700 - - - - - 715,600 721,900 729,700 Internal Service- - - - - - - - - - - - - - Transfers Out6,433,027 4,764,121 1,595,375 - - 8,112,813 14,939,770 1,985,500 - 10,000 100,000 - - - 14,545,840 19,713,891 3,680,875 Total Financial Uses32,606,053$ 35,481,849$ 32,286,151$ 8,146,447$ 23,683,205$ -$ 12,924,468$ 29,347,839$ 14,338,943$ 1,136,834$ 3,376,307$ 1,433,244$ -$ -$ -$ 54,813,802$ 91,889,200$ 48,058,338$ Surplus (Deficit)(377,429)$ (2,900,699)$ 49,000$ 69,979$ 230,887$ -$ 3,092,823$ (14,413,316)$ (782,759)$ 1,356,548$ (1,509,727)$ (751,944)$ 137,386$ 114,600$ 114,600$ 4,279,308$ (18,478,256)$ (1,371,103)$ * FY 2024/25 Revised Budget is as of May 20, 2025All FundsTHREE-YEAR CONSOLIDATED SCHEDULE OF SOURCES AND USES - ALL FUNDSFY 2023/24 ACTUALS, FY 2024/25 REVISED BUDGET, & FY 2025/26 PROPOSED BUDGETGovernmental FundsProprietary Funds Fiduciary FundsTotalGeneral Fund Capital Improvement Program Fund Non-Major Funds Internal Service Funds OPEB Trust Fund577.1.bPacket Pg. 111 Fund #Fund Title Estimated FB Reserves @ 07/01/25 RevenuesTransfers-InTotal Resources AppropriationsTransfers-OutTotal Uses Estimated FB Reserves @ 06/30/26Addition/(Use) of Fund Balance Fund Balance Notes100General Fund (includes 25% Contingency Reserve)29,063,676$ 30,687,651$ 1,647,500$ 32,335,151$ $30,690,776 $1,595,375.0032,286,151$ 29,112,676$ 49,000$ 101 Com Organization Support Fund2,062- 20,000 20,000 20,000-20,000 2,062-102 Law Enforcement Reserve Fund961,070 - -- - 50,000 50,000 911,070 (50,000)103 General Plan Revision Fund302,833 - -- 12,000-12,000 290,833 (12,000)104 Technology Reserve Fund434,389 74,000 100,000 174,000 - 250,000 250,000 358,389 (76,000)105 OPEB Reserve Fund245,523 - 44,000 44,000 22,00088,000 110,000 179,523 (66,000)107 Homelessness Response Fund49,086 - 50,000 50,000 50,000-50,000 49,086 -201 Measure W495,925 838,000 -838,000 595,556-595,556 738,369 242,444 202 Road Maint. & Rehab (RMRA)562,824 1,501,268 -1,501,268 1,500,000-1,500,000 564,092 1,268 203 Measure M Fund383,444 980,122 -980,122 1,363,566-1,363,566 - (383,444)204 Measure R Fund187,740 862,784 -862,784 1,020,566-1,020,566 29,958 (157,782)205 Gas Tax Fund316,351 1,566,903 -1,566,903 66,0001,435,000 1,501,000 382,254 65,903 206 Prop A - Transit Fund1,811,540 1,658,345 -1,658,345 1,327,001-1,327,001 2,142,884 331,344 207 Prop C - Transit Fund69,476 1,153,879 -1,153,879 1,218,595-1,218,595 4,760(64,716)208 MAP-21 Fund1,072- - -1,072-209 SB821 Trails (TDA)- - -- - --- -210 MTA Grants Fund56,599 - -- - --56,599 -224 PLHA Fund- 390,664 -390,664 390,664-390,664 - -225 Community Dev Block Grant Fd(141,410) 387,192 -387,192 387,192-387,192 (141,410) -Pending Grant Reimb.226 CASP (SB1186) Fund62,213 8,200 -8,20060,000-60,000 10,413 (51,800)238 Landscape Maint Dist - 38- 276,780 217,326 494,106 493,992-493,992 114114239 Landscape Maint Dist - 39595,783 687,833 45,535 733,368 1,087,817-1,087,817 241,334 (354,449)241 Landscape Maint Dist - 41235,563 320,686 12,314 333,000 520,873-520,873 47,690 (187,873)245 Street Beautification356,448 2,400 -2,400- --358,848 2,400 246 Traffic Mitigation Fund8,456,200 150,000 -150,000 - --8,606,200 150,000 247 Sewer Mitigation Fund60,541 400 -400- --60,941 400248 Tres Hermanos6,910- 80,000 80,000 80,000-80,000 6,910-250 Integrated Waste Mgt Fund2,013,813 825,670 -825,670 888,77410,000 898,774 1,940,709 (73,104)251 Air Quality Improvement Fd52,270 75,100 -75,100 74,000-74,000 53,370 1,100 252 Waste Hauler Fund21,687 174,450 -174,450 195,000-195,000 1,137(20,550)253 Used Oil Grant 28,106 8,033 -8,0337,833-7,833 28,306 200PROPOSED RESOURCESPROPOSED USESResources & UsesFiscal Year 2025/26 BudgetCITY OF DIAMOND BAR587.1.bPacket Pg. 112 Fund #Fund Title Estimated FB Reserves @ 07/01/25 RevenuesTransfers-InTotal Resources AppropriationsTransfers-OutTotal Uses Estimated FB Reserves @ 06/30/26Addition/(Use) of Fund Balance Fund Balance NotesPROPOSED RESOURCESPROPOSED USESResources & UsesFiscal Year 2025/26 BudgetCITY OF DIAMOND BAR254 Beverage Recycling Grant118,430 14,800 - 14,800 97,314 - 97,314 35,916 (82,514) 255 LRSP Grant Fund- - - - - - - - - 256 Hazard Mitigation Grant Fund5,467 - - - - - - 5,467 - 260 Park Fees (Quimby) Fd132,878 500 - 500 - - - 133,378 500 261 Measure A Neigh. Parks Act- - - - - - - - - 262 Park & Facility Development Fd1,677,543 7,300 - 7,300 35,000 - 35,000 1,649,843 (27,700) 263 Prop A - Safe Neigh. Pks Fd- - - - - - - - - 270 PEG Fees Fund382,527 103,800 - 103,800 100,000 - 100,000 386,327 3,800 280 Citizens Option for Public Sfty Fd413,055 188,200 - 188,200 10,000 152,500 162,500 438,755 25,700 301Capital Improvement Project Fd(154,234) - - - - - - (154,234) - Pending Grant Reimb.401 Debt Service Fund2,973 - 729,700 729,700 729,700 - 729,700 2,973 - 501 Self Insurance Fund1,030,436 10,000 - 10,000 650,744 100,000 750,744 289,692 (740,744) 502 Vehicle Maint & Replacement Fd431,174 6,000 296,500 302,500 261,500 - 261,500 472,174 41,000 503 Comp. Equipment Maint & Repl Fd74,923 8,000 250,000 258,000 332,000 - 332,000 923 (74,000) 504 Building Facility & Maint Fund2,223,994 10,800 100,000 110,800 89,000 - 89,000 2,245,794 21,800 601 OPEB Trust Fund897,423 26,600 88,000 114,600 - - - 1,012,023 114,600 Grand Totals 53,928,325$ 43,006,360$ 3,680,875$ 46,687,235$ 44,377,463$ 3,680,875$ 48,058,338$ 52,557,222$ (1,371,103)$ 597.1.bPacket Pg. 113 7.1.b Packet Pg. 114 100 - GENERAL FUND REVENUE General Fund Revenue 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 ProposedBudget Property Taxes (40010) Secured Property Taxes $6,032,979 $6,303,639 $6,303,639 $6,565,175 (40020) Unsecured Property Taxes $235,799 $198,683 $198,683 $206,872 (40030) Supplemental Roll Taxes $147,383 $165,000 $165,000 $165,000 (40040) Prior Year Property Taxes -$34,962 -$11,000 -$11,000 -$11,000 (40060) Interest, Penalties & Delinq $21,968 $20,000 $20,000 $20,000 (40070) Homeowner's Exemption $23,938 $25,000 $25,000 $25,000 PROPERTY TAXES TOTAL $6,427,105 $6,701,322 $6,701,322 $6,971,047 Other Taxes & Fees (41010) Sales Tax Revenue $6,467,915 $6,597,000 $6,377,000 $6,413,700 (41020) Transient Occupancy Tax $1,499,045 $1,449,000 $1,449,000 $1,449,000 (41030) Franchise Fees $1,601,005 $1,560,210 $1,590,210 $1,520,890 (41050) Property Transfer Tax $328,547 $330,000 $330,000 $330,000 OTHER TAXES & FEES TOTAL $9,896,511 $9,936,210 $9,746,210 $9,713,590 Federal Revenue $0 $114,980 $114,980 $0 State Revenue (43010) Motor Vehicle In Lieu $67,901 $65,000 $65,000 $65,000 (43020) Property Tax In Lieu of VLF $7,535,939 $7,812,508 $7,812,508 $8,107,449 (43155) Planning Grants Prg $159,341 $0 $0 $0 STATE REVENUE TOTAL $7,763,181 $7,877,508 $7,877,508 $8,172,449 Fines & Forfeitures (47010) Vehicle Code Fines $133,289 $125,000 $125,000 $125,000 (47020) General Fines $36,527 $15,000 $15,000 $15,000 (47030) Municipal Code Fines $72,284 $50,000 $50,000 $50,000 (47040) Parking Fines $130,224 $170,000 $170,000 $170,000 (47050) Impound Fees $8,100 $10,000 $10,000 $10,000 FINES & FORFEITURES TOTAL $380,423 $370,000 $370,000 $370,000 Building Fees (48010) Construction Permit Fees $1,008,771 $959,553 $859,553 $805,415 (48020) Plan Check Fees-Bldg/Sfty $589,107 $959,553 $859,553 $805,415 (48160) Building Standards Admin Fee $254 $2,821 $2,821 $500 (48170) SMIP Fees $673 $7,130 $7,130 $800 BUILDING FEES TOTAL $1,598,804 $1,929,057 $1,729,057 $1,612,130 Planning Fees (48100) Planning Fees $207,682 $225,000 $225,000 $215,000 (48130) Business License Fee $42,275 $37,300 $37,300 $43,000 (48140) Business License - Late Fee $5,283 $4,000 $4,000 $4,800 PLANNING FEES TOTAL $255,240 $266,300 $266,300 $262,800 Engineering Fees City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 61 7.1.b Packet Pg. 115 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Engineering Fees (48200) Plan Check Fees - Engineering $21,631 $121,550 $121,550 $38,000 (48210) Address Change Fee $4,502 $8,250 $8,250 $8,250 (48220) Encroachment Permit - Eng $163,512 $119,250 $119,250 $119,250 (48230) Inspections - Engineering $2,881 $12,150 $12,150 $12,150 (48240) Soils/Misc Engineering Fees $20,129 $23,750 $23,750 $23,750 (48260) Waste Hauler Fees $234,517 $241,500 $243,300 $186,380 (48270) Industrial Waste Fees $58,517 $52,500 $52,500 $52,500 ENGINEERING FEES TOTAL $505,690 $578,950 $580,750 $440,280 Recreation Fees (48300) Special Events $48,430 $18,800 $18,800 $31,600 (48310) Senior Programs $30,065 $50,345 $50,345 $52,500 (48320) Youth Programs $161,281 $175,928 $175,928 $191,425 (48330) Athletic Programs $47,666 $50,920 $50,920 $42,900 (48340) Contract Classes $293,040 $407,500 $407,500 $300,000 RECREATION FEES TOTAL $580,481 $703,493 $703,493 $618,425 Investment Income (48500) Investment Earnings $1,535,150 $1,320,000 $1,320,000 $1,249,000 (48501) Investment Earnings-lease $88,474 $0 $0 $0 (48510) Unrealized Gain/Loss Fmv $606,781 $0 $0 $0 INVESTMENT INCOME TOTAL $2,230,405 $1,320,000 $1,320,000 $1,249,000 Rental Revenue (48600) Cell Tower Rental Revenue $113,750 $225,800 $225,800 $275,000 (48601) City Hall EV Charging Fee $1,593 $0 $0 $0 (48605) Db Center Revenue $810,152 $675,000 $675,000 $700,000 (48610) Facility Security Charge $47,330 $86,000 $86,000 $73,000 (48625) Field & Facility Rentals $55,068 $69,500 $69,500 $54,500 RENTAL REVENUE TOTAL $1,027,894 $1,056,300 $1,056,300 $1,102,500 Taxable Sales (48710) Printed Material Sales $83 $200 $200 $200 TAXABLE SALES TOTAL $83 $200 $200 $200 Cost Reimbursements (48800) Prop Damage Reimb - Pwks $53,769 $30,000 $30,000 $30,000 (48810) Prop Damage Reimb - Parks $2,673 $1,000 $1,000 $1,000 (48820) Cost Reimbursements $255,337 $128,000 $372,300 $128,000 COST REIMBURSEMENTS TOTAL $311,779 $159,000 $403,300 $159,000 Miscellaneous Revenue (48900) Returned Check Charges $322 $230 $230 $230 (48915) Film Permit Revenue $4,011 $9,000 $9,000 $1,000 (48990) Miscellaneous Revenue $10,550 $15,000 $15,000 $15,000 MISCELLANEOUS REVENUE TOTAL $14,884 $24,230 $24,230 $16,230 Interfund Transfers (49102) Transfer In - Law Enforcement $27,735 $50,000 $50,000 $50,000 (49205) Transfer In - Gas Tax Fd $1,047,558 $1,475,000 $1,475,000 $1,435,000 (49250) Transfer In - Ab939 $0 $10,000 $10,000 $10,000 (49280) Transfer In - Cops Fund $152,500 $152,500 $152,500 $152,500 (49281) Transfer In - Cleep Fund $8,351 $0 $0 $0 INTERFUND TRANSFERS TOTAL $1,236,144 $1,687,500 $1,687,500 $1,647,500 TOTAL $32,228,625 $32,725,050 $32,581,150 $32,335,151 62 7.1.b Packet Pg. 116 REVENUE DESCRIPTIONS All revenues which, by law, do not have to be placed in a separate fund are deposited in the General Fund. All general operations of the City are charged to this fund. All expenditures must be made pursuant to appropriations, which lapse annually and at the end of the fiscal year. Unexpended balances are transferred to the unappropriated reserve. PROPERTY TAXES Secured - Current Year Tax levied on secured property pursuant to the revenue and taxation code. Unsecured - Current Year Tax levied on all personal property not secured by real property held in title by the same owner. Due to the transitory nature of unsecured property, a tax is levied immediately after assessed values are determined. Supplemental Roll Taxes levied when secured property is sold to a new owner. It is calculated as the difference between what the seller paid for property tax and what the new owner is expected to pay prorated from the time of closing escrow until the next property tax bill is prepared by the Assessor. Prior Year Uncollected Taxes paid in the current year, which were due in a prior year. Interest and Penalties Interest and penalties charged for the late payment of property taxes. Consultant HdL & Companies provides annual estimates for Secured and Unsecured Property Taxes. Supplemental and Delinquent Property Taxes are based on the latest 3 year average trend. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 63 7.1.b Packet Pg. 117 PROPERTY TAXES 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget (40010) Secured Property Taxes $6,032,979 $6,303,639 $6,303,639 $6,565,175 (40020) Unsecured Property Taxes $235,799 $198,683 $198,683 $206,872 (40030) Supplemental Roll Taxes $147,383 $165,000 $165,000 $165,000 (40040) Prior Year Property Taxes -$34,962 -$11,000 -$11,000 -$11,000 (40060) Interest, Penalties & Delinq $21,968 $20,000 $20,000 $20,000 (40070) Homeowner's Exemption $23,938 $25,000 $25,000 $25,000 (41050) Property Transfer Tax $328,547 $330,000 $330,000 $330,000 TOTAL $6,755,652 $7,031,322 $7,031,322 $7,301,047 OTHER TAXES Sales and Use Tax As a result of the Bradley-Burns Local Sales and Use Tax law, 1% of the Sales & Use Tax is to be distributed to the City. Consultant HdL & Companies provides annual estimates. Transient Occupancy Tax These revenues are received on a monthly basis from the hotels in the City. The hotels are required to pay a 14% tax based on the amount of their room rental revenues. Estimate based on historical trends. Franchise Fees Companies are granted special privileges for the continued use of public property, such as city streets. Such companies usually involve elements of monopoly and may require regulation. The Franchise Fees are the amounts required for the continued granting of these privileges. Franchises currently granted within the City are Electric, Gas, Cable TV, Bus Benches and Waste Hauler. Estimate based on franchise agreements with each franchisee. 64 7.1.b Packet Pg. 118 OTHER TAXES 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget (41010) Sales Tax Revenue $6,467,915 $6,597,000 $6,377,000 $6,413,700 (41020) Transient Occupancy Tax $1,499,045 $1,449,000 $1,449,000 $1,449,000 (41030) Franchise Fees $1,601,005 $1,560,210 $1,590,210 $1,520,890 TOTAL $9,567,964 $9,606,210 $9,416,210 $9,383,590 FINES AND FORFEITURES Vehicle Code Fines Amounts derived from traffic citations and fines for violations occurring within the city limits. Court Fines and Forfeitures Fines collected by the county courts for city code violations other than traffic, which are shared with Los Angeles County. Impound Fees Fines collected upon the release of vehicles, which have been impounded and stored by the Sheriff's Department. Miscellaneous Other fines and forfeitures not included above. Estimate based on historical trends and changes to the City and/or County Fee Schedule. 65 7.1.b Packet Pg. 119 FINES & FORFEITURES 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Fines & Forfeitures $380,423 $370,000 $370,000 $370,000 Miscellaneous Revenue $14,884 $24,230 $24,230 $16,230 TOTAL $395,307 $394,230 $394,230 $386,230 LICENSES AND PERMITS Building Fees Building Fees are collected in accordance with the Uniform Building Code. The revenues from these fees are used to cover the cost of providing building inspections to insure compliance with building codes. Estimate based on anticipated building activity and any changes to the City's Fee Schedule. Encroachment Permit Fees These fees are levied to cover costs of inspections for work within the public right-of-way for the construction of new or repair of existing utility facilities and other public improvements such as sidewalks, curb, gutter, asphalt roadway, etc. Estimate based on anticipated building activity and any changes to the City's Fee Schedule. Business License Fees All indivuals and businesses doing work with city limits, whether or not they have a physical structure in the city, are required to have a business license. The basic business license fee is $47.39 and $14.00 per year for renewals. Licenses requiring a one-time zoning clearance are $141.19, and an additional fee of $347.39 per individual requiring a background check. These fees are used to cover the cost of reviewing and issuance of permits, records retention, etc. to ensure that businesses are safe for the public. Estimate based on historical business license volume. Certified Access Specialist Program (CASP) Fees SB 1186 requires that a $4 additional fee is to be paid by any applicant seeking a local business license when it is initially issued or renewed. From January 1, 2018 through December 31, 2023, the City will retain 90% of the fees collected. The purpose of the fee is to increase disability access and compliance with construction related accessibility. Money from the Revenue Source are accounted for in Special Revenue Fund 226 Estimate based on historical business license volume and the State's Fee Schedule. 66 7.1.b Packet Pg. 120 LICENSES & PERMITS 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget (48010) Construction Permit Fees $1,008,771 $959,553 $859,553 $805,415 (48020) Plan Check Fees-Bldg/Sfty $589,107 $959,553 $859,553 $805,415 (48160) Building Standards Admin Fee $254 $2,821 $2,821 $500 (48170) SMIP Fees $673 $7,130 $7,130 $800 (48130) Business License Fee $42,275 $37,300 $37,300 $43,000 (48140) Business License - Late Fee $5,283 $4,000 $4,000 $4,800 (48220) Encroachment Permit - Eng $163,512 $119,250 $119,250 $119,250 TOTAL $1,809,873 $2,089,607 $1,889,607 $1,779,180 CURRENT SERVICE CHARGES Planning and Engineering Fees These fees are levied to cover costs of plan checks, inspections, etc. which maybe necessary in conjunction with new construction or improvements being made by contractors. Estimate based on anticipated building activity and any changes to the City's Fee Schedule. Recreation Fees These fees are levied to cover the cost of providing recreation programs such as fee classes, Tiny Tot programs, excursions, summer day camp, youth and adult athletics, senior activities and community events. Estimate based on trending program participation and any changes to the City's Fee Schedule. Public, Educational and Governmental (PEG) Fees Fees totaling 1% of gross revenues are remitted to the City by all video service providers with a valid state franchise. These funds may only be used for capital improvements related to the City's operations of its PEG channels. Money from the Revenue Source are accounted for in Special Revenue Fund 270. Estimate based on historical trends.67 7.1.b Packet Pg. 121 CURRENT SERVICE CHARGES 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget (48100) Planning Fees $207,682 $225,000 $225,000 $215,000 (48200) Plan Check Fees - Engineering $21,631 $121,550 $121,550 $38,000 (48210) Address Change Fee $4,502 $8,250 $8,250 $8,250 (48230) Inspections - Engineering $2,881 $12,150 $12,150 $12,150 (48240) Soils/Misc Engineering Fees $20,129 $23,750 $23,750 $23,750 (48260) Waste Hauler Fees $234,517 $241,500 $243,300 $186,380 (48270) Industrial Waste Fees $58,517 $52,500 $52,500 $52,500 (48300) Special Events $48,430 $18,800 $18,800 $31,600 (48310) Senior Programs $30,065 $50,345 $50,345 $52,500 (48320) Youth Programs $161,281 $175,928 $175,928 $191,425 (48330) Athletic Programs $47,666 $50,920 $50,920 $42,900 (48340) Contract Classes $293,040 $407,500 $407,500 $300,000 TOTAL $1,130,342 $1,388,193 $1,389,993 $1,154,455 68 7.1.b Packet Pg. 122 INTERGOVERNMENTAL REVENUE Property Tax In-Lieu of Vehicle License Fee (VLF) The VLF is a tax imposed by the state on the ownership of registered vehicles. In 2004, the State issued a permanent reduction to the VLF. To offset the reduction to the VLF, the Cities receive additional property tax. This 'property tax in-lieu of VLF' is determined by the change in the gross assessed valuation of taxable properties within the jurisdiction from the prior year. As mentioned, this tax is an additional property tax to the other property tax apportionments. These funds are included in the budget as 'Property Tax In- Liue of VLF' revenue. Property Tax In Lieu of VLF 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget (43020) Property Tax In Lieu of VLF $7,535,939 $7,812,508 $7,812,508 $8,107,449 TOTAL $7,535,939 $7,812,508 $7,812,508 $8,107,449 69 7.1.b Packet Pg. 123 Projection prepared by consultant HdL Companies, LLC. AB2766 - Air Quality Improvement/Pollution Reduction Fees These fees are derived from the imposition of an additional motor vehicle registration fee which shall be used to fund the implementation of air quality management compliance and provisions of the California Clean Air Act of 1988. Money from the Revenue Source are accounted for in Special Revenue Fund 251. Estimate based on historical trends. Gas Tax Section 2105 This Section of the Streets and Highways Code provides for the collection and distribution of special gas tax to fund improvements for regional transportation needs. Money from the Revenue Source are accounted for in Special Revenue Fund 205. Gas Tax Section 2106 Section 2106(a) of the Streets and Highways Code provides that each city shall receive a fixed monthly apportionment of $400; Section 2106(c) provides for distribution on a per capita basis. Money from the Revenue Source are accounted for in Special Revenue Fund 205. Gas Tax Section 2107 This section provides monthly allocations of 1.315 cents per gallon of gasoline, 1.8 cents per gallon of diesel and 2.59 cents per liquefied petroleum gas (LPG) based on population. Money from the Revenue Source are accounted for in Special Revenue Fund 205. Gas Tax Section 2107.5 This account represents a fixed amount of revenue received from the state based on population. Money from the Revenue Source are accounted for in Special Revenue Fund 205. Highway Users Tax Act (HUTA) This revenue source replaces the Proposition 42 sales tax on gasoline with a franchise tax. It is intended to be revenue neutral to Cities and allow greater flexibility at the State level. Road Maintenance & Rehabilitation Act of 2017 (SB-1) This source of revenue was signed into law in April 2017 in order to address the significant multi-modal transportation funding shortfalls statewide. A fuel tax increase began on November 1, 2017. The value- based transportation fee began on January 1, 2018. The price-based excise tax will be reset on July 1, 2019 and the new zero emissions vehicle fee will begin on July 1, 2020. Money from the Revenue Source are accounted for in Special Revenue Fund 202. Gas Tax, HUTA and SB-1 estimates are provided by California Local Government Finance Almanac which bases their estimates on State Department of Finance statewide revenue projections. Measure W The Safe Clean Water Act (ACW Program) also known as Measure W was approved by the voters in November 2018. The revenue generated from this measure is intended to maximize the ability of local governments to address local storm water and urban runoff challenges and is to be used for water quality improvements within the City. It is estimated that the City will receive $800,000 annually as part of this program. Money from the Revenue Source are accounted for in Special Revenue Fund 201. Measure M Approved by the voters on November 6, 2016, this half-cent sales tax increase will fund projects that will improve local streets, repair potholes and improve traffic flow/safety. The City received its first allocation of Measure M funds during FY 2017-18. Money from the Revenue Source are accounted for in Special Revenue Fund 203. Prop A - Transit Tax 70 7.1.b Packet Pg. 124 The City receives twenty-five percent of the 1/2% Prop A Sales tax (approved by voters in 1980). These funds are distributed by the L.A. County Metropolitan Transportation Authority (MTA), and are distributed to Los Angeles County cities on a proportional population basis. The funds are to be used for the development of transit programs within the guidelines established by the MTA. Money from the Revenue Source are accounted for in Special Revenue Fund 206. Prop C - Transit Tax The City receives twenty percent of the 1/2% Prop C sales tax (approved by voters in 1990). These funds are distributed by the L.A. County Metropolitan Transportation Authority (MTA), and are distributed to Los Angeles County cities on a proportional population basis. The funds are to be used the improving, expanding and maintaining public transit services. These expenditures must be consistent with the County's Congestion Management Program. Money from the Revenue Source are accounted for in Special Revenue Fund 207. Measure R - Local Return Funds Measure R is funded with 1/2 cent sales tax revenues that LA County voters approved in November 2008 to meet the transportation needs of the County. Fifteen percent of this tax is designated for the Local Return program to be used by cities. These funds are to be used for local transportation projects. Money from the Revenue Source are accounted for in Special Revenue Fund 204. Measure M, Prop A, Prop C and Measure R estimates come from L.A. County Metropolitan Transportation Authority (MTA). Prop A - Safe Parks Program Funds transferred to the City as a result of the 1992 and 1996 L.A. County Safe Neighborhood Parks Act. These funds are to be used to improve, preserve and restore parks and to employ at-risk youth. Projects utilizing the California Conservation Corps are funded through the at-risk youth element of this program. This program ended in FY 2017-18. Measure A Neighborhood Parks Act Approved by the voters in November 2016, this new source of revenue in FY 2018-19 provides funds to improve the quality of life throughout Los Angeles County by preserving and protecting parks, safe places to play, community recreation facilities, beaches, rivers, open spaces and water conservation. Measure A funds provide local funding for parks, recreation, trails, cultural facilities, open space and Veteran and youth programs. Money from the Revenue Source are accounted for in Special Revenue Fund 261. Annual estimates are received from the Los Angeles County Regional Park and Open Space District. STATE GRANTS State TDA The Transportation Development Act provides this source of funding. Derived from statewide sales tax, and allocated by formula to the County Transportation Commission, allocations are deposited in each regional entity's State Transit Assistance Fund. Estimate based on historical trends. SB821 - Bike and Pedestrian Paths SB821 allows the City to request specifically allocated monies for the purpose of constructing bike and pedestrian paths. Money from the Revenue Source are accounted for in Special Revenue Fund 209. Estimate based on historical trends. Habitat Conservation Fund (HFC) Established by the California Wildlife Protection Act of 1990 (Proposition 117), the HCF provides funding to local agencies to protect threatened species, to address wildlife corridors, to create trails and to provide for 71 7.1.b Packet Pg. 125 nature interpretation programs which bring urban residents into park and wildlife areas. Grant awards vary from year to year so this is based on individual grant criteria. COUNTY GRANTS County TDA The Transportation Development Act provides this source of funding. Derived from state sales tax and allocated by formula to the County Local Transportation Fund, allocations are available to operators for the support of public transportation systems. Based on estimates from Los Angeles County. 72 7.1.b Packet Pg. 126 FEDERAL GRANTS Community Development Block Grant (CDBG) The federal government provides funds for metropolitan areas whose population exceeds 50,000. The funds are based upon a federal formula and are to be used only within low and moderate-income census tracts and/or to benefit low and moderate-income persons. Money from the Revenue Source are accounted for in Special Revenue Fund 225. Based on estimates received from the Community Development Commission of the County of Los Angeles. Moving Ahead For Progress In The 21st Century (MAP-21) The Federal Government has created a Federal Surface Transportation Program that allocates funds for various improvements to the nation’s streets and roads. This two year legislation has annual allocations funded primarily by the Highway Account. Estimate based on historical trends. Land & Water Conservation Fund (LWCF) LWCF is a Federal program that conserves irreplaceable lands and improves outdoor recreation opportunities. Funds are administered by the State of California and are allocated to local agencies through competitive grants. Grant awards vary from year to year so this is based on individual grant criteria. Recreational Trails Program (RTP) RTP is a Federal program that provides financial assistance to local agencies for the development of recreational trails, trailheads and trailside facilities. Funds are administered by the State of California and are allocated to local agencies through competitive grants. Grant awards vary from year to year so this is based on individual grant criteria. Hazard Mitigation Grant Program The City received a grant from FEMA, which is administered by the State, in order to update the City's Hazard Mitigation Plan. This plan establishes the City's strategy to implement improvements and programs to lessen community impacts in the event of natural hazard events. Money from the Revenue Source are accounted for in Special Revenue Fund 256. Grant awards vary from year to year so this is based on individual grant criteria. OTHER FINANCING SOURCES Proceeds from Sale of General Fixed Assets This includes proceeds from the sale of fixed assets (used by governmental funds only). Damage to City Property These funds include reimbursement to the City for repairing willful or accidental damage to city property. Generally these are associated with automobile accidents. Cost Reimbursements Reimbursements to the City for various expenditures incurred that are reimbursable i.e. legal expenses. All three of these revenue source estimates are based on historical trends. 73 7.1.b Packet Pg. 127 Street Beautification - Developer Paid Funds received from development projects to be used toward the Diamond Bar Complete Streets improvements as well as other identified capital improvement streetscape or complete streets projects as conditioned by the development projects entitlements. Money from the Revenue Source are accounted for in Special Revenue Fund 245. Estimate based on anticipated development projects and the associated fees. OPERATING TRANSFERS IN Operating Transfers In Includes monies transferred from one fund to another. Transfers are income to recipient fund. USE OF MONEY AND PROPERTY Investments Inactive City funds are pooled and invested on a continuing basis in certain types of investments that are state approved such as time certificate of deposits, money market accounts, Local Agency Investment Fund, and Federal Agency notes. The City's investment software produces a projection based on the holdings in the portfolio. 74 7.1.b Packet Pg. 128 USE OF MONEY & PROPERTY 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget (48500) Investment Earnings $1,535,150 $1,320,000 $1,320,000 $1,249,000 (48501) Investment Earnings-lease $88,474 $0 $0 $0 (48510) Unrealized Gain/Loss Fmv $606,781 $0 $0 $0 TOTAL $2,230,405 $1,320,000 $1,320,000 $1,249,000 75 7.1.b Packet Pg. 129 100 - GENERAL FUND APPROPRIATIONS GF Appropriations 2023-24 Actual 2024-25 AdoptedBudget 2024-25 Revised Budget 2025-26 ProposedBudget Personnel Services (50010) Salaries $6,209,780 $6,860,033 $6,770,034 $7,060,826 (50020) Over Time Wages $17,204 $45,854 $45,854 $46,904 (50030) Part-Time Wages $843,105 $1,003,673 $1,003,673 $962,748 (50040) Classic Member Retiremnt $841,090 $850,572 $850,572 $874,735 (50042) Classic Member Ual Pmts $464,713 $574,499 $574,499 $688,962 (50044) Pepra Member Retiremnt $125,616 $180,823 $180,823 $189,307 (50046) Pepra Member Ual Pmts $0 $8,929 $8,929 $10,138 (50050) City Paid Benefits $102,660 $71,154 $71,154 $71,207 (50052) Worker's Compensation $143,694 $121,101 $121,101 $125,609 (50054) Short/Long Term Disability $27,840 $67,092 $67,092 $68,951 (50056) Medicare Expense $110,226 $110,881 $110,881 $112,747 (50057) Medicare Payable $0 $575 $575 $0 (50060) Benefit Allotment $1,194,210 $1,312,750 $1,312,750 $1,389,577 (50062) Benefits Administration $10,031 $3,000 $3,000 $3,000 (50070) Cell Phone Allowance $2,595 $2,700 $2,700 $0 (50072) Auto Allowance $42,427 $45,123 $45,123 $45,048 (50074) Technology Allowance $19,755 $22,374 $22,374 $25,344 (50075) Performance Pay Incentive $90,000 $90,000 $90,000 $90,000 PERSONNEL SERVICES TOTAL $10,244,946 $11,371,133 $11,281,134 $11,765,103 Supplies (51200) Operating Supplies $276,182 $337,285 $337,285 $352,950 (51210) Janitorial Supplies $22,264 $30,000 $30,000 $30,000 (51250) Road Maintenance Supplies $157,350 $75,000 $75,000 $70,000 (51300) Small Tools & Equipment $27,059 $77,900 $77,900 $47,850 (51400) Promotional Supplies $27,788 $41,950 $41,950 $39,500 SUPPLIES TOTAL $510,645 $562,135 $562,135 $540,300 Operating Exp (52100) Photocopying $8,063 $7,500 $7,500 $8,000 (52110) Printing $115,547 $205,550 $205,529 $179,798 (52130) Photography $11,252 $15,500 $8,000 $9,750 (52140) Engraving Services $231 $1,000 $1,000 $1,000 (52160) Advertising $44,975 $75,600 $75,600 $78,350 (52170) Postage $74,708 $87,300 $87,300 $67,400 (52200) Telephone $102,676 $96,900 $96,900 $104,900 (52210) Electric Utility Expenditure $483,623 $508,500 $508,500 $510,500 (52215) Gas Utility Expenditure $20,241 $26,200 $26,200 $24,200 (52220) Water Utility Expenditure $266,272 $331,200 $331,200 $336,200 (52255) Banking Charges $36,360 $47,700 $47,700 $51,700 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 76 7.1.b Packet Pg. 130 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget (52255) Banking Charges $36,360 $47,700 $47,700 $51,700 (52300) Rental/Lease - Equipmnt $66,011 $59,300 $25,800 $27,500 (52302) Rental/Lease - Real Property $92,151 $118,930 $107,930 $128,400 (52304) Rental/Lease - Exhibit Space $996 $8,000 $8,000 $8,000 (52310) Equipment Maintenance $40,028 $73,250 $73,250 $69,000 (52314) Computer Maintenance $506,738 $565,900 $565,900 $598,700 (52320) Maint Of Grounds/Buildings $514,451 $617,100 $667,077 $627,100 (52400) Membership & Dues $124,307 $151,356 $151,356 $152,385 (52405) Publications $2,568 $3,270 $3,292 $3,870 (52410) Meetings $10,851 $20,850 $24,350 $25,800 (52415) Conferences $48,402 $142,750 $139,250 $114,950 (52420) Mileage Reimbursement $611 $2,600 $2,600 $2,250 (52500) Education & Training $9,986 $57,850 $69,350 $52,700 (52505) Employee Tuition Reimbursement $0 $3,000 $3,000 $3,000 (52510) Employment Physicals $19,272 $15,500 $15,500 $15,500 (52515) Miscellaneous Employee Benefit $1,786 $2,500 $2,500 $2,500 (52520) Employee Recognition Program $3,755 $4,000 $4,000 $4,000 (52525) Commissioner Compensation $3,685 $7,850 $7,850 $7,850 (52601) Shop Local Initiative $0 $46,740 $46,740 $49,080 (53500) Criminal Apprehension Reward $0 $2,500 $2,500 $2,500 (53510) Public Safety Outreach $2,943 $22,500 $22,500 $12,500 (53520) Admissions - Youth Activities $11,254 $25,000 $25,000 $21,000 (53530) Elections $560 $55,000 $1,000 $2,000 OPERATING EXP TOTAL $2,624,303 $3,408,696 $3,364,174 $3,302,383 Professional Svcs (54010) PS - Accounting & Auditing $84,670 $74,350 $74,350 $76,750 (54020) PS - General Legal Services $188,352 $188,500 $238,500 $186,000 (54022) PS - Special Legal Services $0 $0 $45,000 $0 (54024) PS - Special Legal Code Enf $81,761 $50,000 $106,500 $75,000 (54030) PS - Data Processing Services $41,596 $44,500 $44,500 $44,500 (54200) PS - Environmental Services $4,000 $65,000 $65,000 $30,000 (54400) PS - Engineering $93,510 $365,500 $410,500 $130,500 (54410) PS - Traffic $28,951 $115,000 $115,000 $115,000 (54420) PS - Plan Checking $1,544 $103,000 $103,000 $20,000 (54430) PS - Soils/Surveying $17,978 $50,000 $50,000 $20,000 (54440) PS - Inspection $0 $10,300 $10,300 $10,300 (54900) PS - Other Prof Svcs $306,775 $606,380 $720,084 $674,300 PROFESSIONAL SVCS TOTAL $849,137 $1,672,530 $1,982,734 $1,382,350 Contract Services (55130) CS-Short Term Rental Monitoring $0 $5,500 $5,500 $5,500 (55000) Cs - Contract Services $75,762 $64,700 $128,199 $61,200 (55100) Cs - Building & Safety $611,464 $747,490 $747,490 $620,000 (55110) Cs-Code Enforcement $8,713 $10,000 $10,000 $10,000 (55120) Cs-Property Abatement $0 $10,000 $10,000 $10,000 (55300) Cs - Special Events $240,637 $223,300 $256,800 $258,800 (55305) Cs - Athletic Programs $4,536 $6,000 $6,000 $6,000 (55310) Cs - Senior Programs $28,858 $48,350 $48,350 $48,350 (55315) Cs - Youth Programs $4,343 $13,300 $13,300 $10,000 (55320) Cs - Contract Classes $189,485 $262,000 $262,000 $224,000 (55330) Cs - Security $49,815 $89,050 $89,050 $77,800 (55400) Cs - Sheriff's Department $7,654,143 $8,203,845 $8,203,845 $8,603,590 (55402) Cs-Sheriff - Special Events $183,969 $238,920 $238,920 $232,000 (55404) Cs - Animal Control $453,501 $440,000 $465,000 $556,800 (55406) Cs - Fire Department $7,359 $8,000 $8,000 $8,000 (55408) Cs - Parking Citation Admin $14,003 $32,500 $32,500 $32,500 (55410) Cs - Wild Animal Control $0 $7,500 $7,500 $7,500 (55412) Cs - Crossing Guard Services $251,761 $280,000 $280,000 $289,800 (55505) Cs - Pw Contract Services $519,456 $613,000 $613,000 $632,000 77 7.1.b Packet Pg. 131 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget (55510) Cs - Street Sweeping $164,012 $210,000 $210,000 $210,000 (55512) Cs - Road Maintenance $678,571 $980,000 $980,000 $898,000 (55522) Cs - Tree Maintenance $359,931 $304,600 $304,600 $378,800 (55528) Cs - Pkwy/Vegetation Control $158,080 $202,500 $202,500 $204,000 (55530) Cs - Right Of Way Clean Up $19,485 $65,000 $65,000 $65,000 (55536) Cs - Traffic Signal Maint $59,924 $94,000 $94,000 $94,000 (55540) Cs - Graffiti Removal $36,900 $36,900 $36,900 $40,000 (55550) Cs - Industrial Waste Services $46,933 $50,000 $50,000 $50,000 CONTRACT SERVICES TOTAL $11,821,641 $13,246,455 $13,368,454 $13,633,640 Capital Outlay Exp (56100) Capital Outlay Expense $14,845 $5,000 $5,000 $0 (56116) Equipment $66,362 $37,100 $37,100 $65,000 (56120) Furniture & Fixtures Exp $41,148 $17,000 $17,000 $2,000 CAPITAL OUTLAY EXP TOTAL $122,355 $59,100 $59,100 $67,000 Interfund Transfer Out (59107) Transfer Out - Homelessness Response Fund $50,000 $50,000 $50,000 $50,000 (59101) Transfer Out - Com Org Fund $8,200 $20,000 $20,000 $20,000 (59102) Transfer Out - Law Enforcement $295,004 $0 $0 $0 (59103) Transfer Out - General Plan Reserve $207,000 $0 $58,000 $0 (59104) Transfer Out - Tech Reserve Fd $100,000 $100,000 $100,000 $100,000 (59105) Transfer Out - OPEB Res Fund $116,000 $40,000 $40,000 $44,000 (59238) Transfer Out - Llad #38 $206,891 $308,477 $308,477 $217,326 (59239) Transfer Out - Llad #39 $42,560 $44,037 $44,037 $45,535 (59241) Transfer Out-Llad #41 $11,298 $11,955 $11,955 $12,314 (59248) Transfer Out - Tres Hermanos $90,330 $100,000 $100,000 $80,000 (59262) Transfer Out - Park Dev Fund $1,204,585 $0 $0 $0 (59301) Transfer Out - Cip Fund $1,325,178 $150,000 $2,252,972 $0 (59401) Transfer Out - Debt Service $715,266 $721,900 $721,900 $729,700 (59501) Transfer Out - Self Insurance $609,380 $580,000 $580,000 $0 (59502) Transfer Out - Vehicle Repl Fund $146,750 $269,000 $269,000 $296,500 (59503) Transfer Out-Computer Equip Fund $0 $0 $53,580 $0 (59504) Transfer Out - Building Fund $1,304,585 $154,200 $154,200 $0 INTERFUND TRANSFER OUT TOTAL $6,433,027 $2,549,569 $4,764,121 $1,595,375 TOTAL $32,606,053 $32,869,618 $35,381,852 $32,286,151 78 7.1.b Packet Pg. 132 7.1.b Packet Pg. 133 110 - CITY COUNCIL OVERVIEW The City Council is the legislative and policy- making body for the City of Diamond Bar. Beginning with the November 2022 election, five Council Members will be elected by district to serve four-year, overlapping terms of office. The Council annually elects one of its members to serve as Mayor. The Mayor presides over all Council meetings and is the ceremonial head of the City for official functions. As Diamond Bar's elected representatives, the City Council sets policy and establishes quality of municipal services for the community by determining service levels and revenue obligations through the adoption of an annual budget, authorizing City contracts and expenditures, and adopting necessary regulatory measures. Council Members represent the City on various intergovernmental organizations to achieve governmental cooperation and advocate for programs that are consistent with the needs of the community. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 80 7.1.b Packet Pg. 134 BUDGET DETAIL 100110 - City Council 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services (50010) Salaries $44,760 $49,981 $49,981 $44,761 (50040) Classic Member Retiremnt $1,687 $2,013 $2,013 $1,749 (50042) Classic Member Ual Pmts $1,062 $1,367 $1,367 $1,385 (50044) Pepra Member Retiremnt $1,375 $3,539 $3,539 $2,939 (50046) Pepra Member Ual Pmts $0 $89 $89 $81 (50050) City Paid Benefits $5,322 $4,119 $4,119 $4,119 (50056) Medicare Expense $1,592 $808 $808 $670 (50060) Benefit Allotment $97,187 $105,000 $105,000 $111,000 (50070) Cell Phone Allowance $2,595 $2,700 $2,700 $0 (50072) Auto Allowance $18,000 $18,000 $18,000 $18,000 (50074) Technology Allowance $0 $0 $0 $3,000 PERSONNEL SERVICES TOTAL $173,579 $187,616 $187,616 $187,704 Supplies (51200) Operating Supplies $0 $250 $250 $250 SUPPLIES TOTAL $0 $250 $250 $250 Operating Exp (52130) Photography $268 $2,000 $2,000 $500 (52400) Membership & Dues $0 $500 $500 $500 (52410) Meetings $2,135 $2,000 $4,500 $4,000 (52415) Conferences $14,462 $31,500 $29,000 $27,000 OPERATING EXP TOTAL $16,866 $36,000 $36,000 $32,000 TOTAL $190,445 $223,866 $223,866 $219,954 POSITION FUNDING ALLOCATION DETAIL 100110 - City Council Position Name 2026 Allocated FTE Count Council Member 5 ALLOCATED FTE COUNT 5 81 7.1.b Packet Pg. 135 120 - CITY ATTORNEY OVERVIEW The City Attorney serves as the City's legal counsel, reviews resolutions, ordinances and agreements, and advises the City Council and staff on all legal matters relating to the operation of the municipal government. This service is provided through a contract with the law offices of Woodruff & Smart, APC. In addition to the general legal services provided by Woodruff & Smart, APC the City periodically has the need for legal services related to code enforcement prosecution which is also provided for within this Division. The City may also enlist the services of additional legal experts as needed to address personnel issues and to assist with other matters important to the community. BUDGET DETAIL 100120 - City Attorney 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Professional Svcs (54020) PS - General Legal Services $188,352 $188,500 $238,500 $186,000 (54022) PS - Special Legal Services $0 $0 $45,000 $0 (54024) PS - Special Legal Code Enf $81,761 $50,000 $106,500 $75,000 PROFESSIONAL SVCS TOTAL $270,113 $238,500 $390,000 $261,000 TOTAL $270,113 $238,500 $390,000 $261,000 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 82 7.1.b Packet Pg. 136 130 - CITY MANAGER DEPARTMENT OVERVIEW The City Manager Department budget provides administrative direction to all operating divisions in compliance with the City's Municipal Code. This division is responsible for the execution of Council policy and the enforcement of all laws and ordinances. The City Manager, in concert with the City Council, establishes policy, provides leadership and implements efficient and effective services. The City Manager is the director of all City personnel and establishes and maintains appropriate controls to ensure that all operating departments adhere to Council and legally mandated policies and regulations. Additionally, the City Manager is responsible for the development of the City's annual budget. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 83 7.1.b Packet Pg. 137 CITY MANAGER'S OFFICE ORGANIZATIONAL CHART BUDGET DETAIL 100130 - City Manager 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 ProposedBudget Personnel Services (50010) Salaries $676,922 $625,148 $625,148 $645,357 (50030) Part-Time Wages $33,583 $89,775 $89,775 $89,775 (50040) Classic Member Retiremnt $108,839 $94,242 $94,242 $96,804 (50042) Classic Member Ual Pmts $58,684 $63,862 $63,862 $76,501 (50044) Pepra Member Retiremnt $4,285 $7,427 $7,427 $8,139 (50046) Pepra Member Ual Pmts $0 $371 $371 $440 (50050) City Paid Benefits $9,530 $4,124 $4,124 $4,043 (50052) Worker's Compensation $15,011 $11,567 $11,567 $11,972 (50054) Short/Long Term Disability $2,398 $5,931 $5,931 $6,111 (50056) Medicare Expense $10,655 $10,277 $10,277 $10,538 (50060) Benefit Allotment $89,433 $82,305 $82,305 $85,788 (50072) Auto Allowance $2,250 $1,875 $1,875 $1,800 (50074) Technology Allowance $2,555 $2,064 $2,064 $2,034 PERSONNEL SERVICES TOTAL $1,014,145 $998,968 $998,968 $1,039,302 Supplies (51200) Operating Supplies $510 $2,000 $2,000 $2,000 (51300) Small Tools & Equipment $0 $1,000 $1,000 $500 SUPPLIES TOTAL $510 $3,000 $3,000 $2,500 Operating Exp (52110) Printing $2,995 $3,000 $3,000 $4,000 84 7.1.b Packet Pg. 138 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget (52302) Rental/Lease - Real Property $31,870 $35,000 $35,000 $35,000 (52400) Membership & Dues $62,884 $65,410 $65,410 $68,820 (52410) Meetings $4,056 $2,500 $3,500 $3,500 (52415) Conferences $7,329 $20,200 $19,200 $18,200 (52500) Education & Training $138 $10,000 $21,500 $10,000 OPERATING EXP TOTAL $109,271 $136,110 $147,610 $139,520 Professional Svcs (54900) PS - Other Prof Svcs $53,450 $120,180 $156,890 $150,000 PROFESSIONAL SVCS TOTAL $53,450 $120,180 $156,890 $150,000 TOTAL $1,177,375 $1,258,258 $1,306,468 $1,331,322 POSITION FUNDING ALLOCATION DETAIL 100130 - City Manager's Office Position Name 2026 Allocated FTE Count Management Analyst 1 Assistant to the City Manager 0.59 Principal Management Analyst 0.35 City Manager 0.8 Administrative Intern (PT)1.75 Assistant City Manager 0.6 ALLOCATED FTE COUNT 5.09 85 7.1.b Packet Pg. 139 140 - CITY CLERK DEPARTMENT OVERVIEW The City Clerk has the statutory duty to record the official minutes of all City Council meetings. The division maintains original resolutions and ordinances, is responsible for the management of all City records, public hearing notices and for the maintenance of the municipal code. This position also acts as the chief election officer for municipal elections. Administrative and clerical support to the Council Members is also provided through the City Clerk’s office. CITY CLERK ORGANIZATIONAL CHART City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 86 7.1.b Packet Pg. 140 BUDGET DETAIL 100140 - City Clerk 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services (50010) Salaries $263,516 $235,347 $235,347 $245,221 (50020) Over Time Wages $1,308 $2,604 $2,604 $2,604 (50040) Classic Member Retiremnt $49,227 $44,521 $44,521 $46,451 (50042) Classic Member Ual Pmts $23,992 $30,117 $30,117 $36,649 (50044) Pepra Member Retiremnt $171 $0 $0 $0 (50050) City Paid Benefits $4,466 $2,353 $2,353 $2,353 (50052) Worker's Compensation $2,548 $1,985 $1,985 $2,102 (50054) Short/Long Term Disability $1,227 $2,358 $2,358 $2,444 (50056) Medicare Expense $4,213 $3,434 $3,434 $3,558 (50060) Benefit Allotment $47,072 $41,124 $41,124 $43,494 (50072) Auto Allowance $1,440 $1,440 $1,440 $1,440 (50074) Technology Allowance $1,200 $1,200 $1,200 $1,200 PERSONNEL SERVICES TOTAL $400,379 $366,483 $366,483 $387,516 Supplies (51200) Operating Supplies $14,733 $14,500 $14,500 $14,500 (51300) Small Tools & Equipment $0 $1,000 $1,000 $1,000 (51400) Promotional Supplies $1,508 $5,000 $5,000 $3,000 SUPPLIES TOTAL $16,241 $20,500 $20,500 $18,500 Operating Exp (52110) Printing $6,991 $7,000 $7,000 $7,000 (52140) Engraving Services $231 $1,000 $1,000 $1,000 (52160) Advertising $2,420 $6,000 $6,000 $6,000 (52170) Postage $13,208 $11,900 $11,900 $12,400 (52310) Equipment Maintenance $255 $700 $700 $700 (52400) Membership & Dues $694 $475 $475 $700 (52405) Publications $499 $420 $420 $420 (52410) Meetings $0 $0 $0 $1,000 (52415) Conferences $1,472 $4,200 $4,200 $1,600 (52420) Mileage Reimbursement $0 $200 $200 $200 (52500) Education & Training $338 $1,100 $1,100 $1,100 (53530) Elections $560 $55,000 $1,000 $2,000 OPERATING EXP TOTAL $26,670 $87,995 $33,995 $34,120 Professional Svcs (54900) PS - Other Prof Svcs $7,351 $22,350 $24,788 $13,400 PROFESSIONAL SVCS TOTAL $7,351 $22,350 $24,788 $13,400 TOTAL $450,641 $497,328 $445,766 $453,536 POSITION FUNDING ALLOCATION DETAIL 100140 - City Clerk Position Name 2026 Allocated FTE Count Administrative Assistant 0.4 City Clerk 1 Administrative Coordinator 0.575 ALLOCATED FTE COUNT 1.975 87 7.1.b Packet Pg. 141 150 - ECONOMIC DEVELOPMENT DIVISION OVERVIEW The Economic Development division assists in the development and advancement of the local business community, and in the general promotion and marketing of the City of Diamond Bar. Among the functions of this division is the facilitation of programs and activities that are designed to enhance business retention and business attraction efforts, and provide business resource assistance for existing and potential businesses. The City Manager's Office leads the Economic Development division with support from the Community Development Department. BUDGET DETAIL 100150 - Economic Development 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services (50010) Salaries $177,141 $211,989 $211,989 $221,616 (50040) Classic Member Retiremnt $30,471 $37,561 $37,561 $39,296 (50042) Classic Member Ual Pmts $17,387 $25,450 $25,450 $31,051 (50044) Pepra Member Retiremnt $234 $691 $691 $787 (50046) Pepra Member Ual Pmts $0 $35 $35 $43 (50050) City Paid Benefits $2,030 $1,386 $1,386 $1,386 (50052) Worker's Compensation $3,624 $3,189 $3,189 $3,366 (50054) Short/Long Term Disability $575 $2,079 $2,079 $2,168 (50056) Medicare Expense $2,673 $3,090 $3,090 $3,219 (50060) Benefit Allotment $20,781 $26,064 $26,064 $27,384 (50072) Auto Allowance $900 $1,200 $1,200 $1,200 (50074) Technology Allowance $730 $750 $750 $750 PERSONNEL SERVICES TOTAL $256,547 $313,484 $313,484 $332,266 Supplies $0 $4,000 $4,000 $4,000 Operating Exp City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 88 7.1.b Packet Pg. 142 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Supplies $0 $4,000 $4,000 $4,000 Operating Exp (52110) Printing $0 $5,000 $5,000 $5,750 (52160) Advertising $0 $2,500 $2,500 $5,500 (52400) Membership & Dues $6,295 $9,435 $9,435 $9,435 (52405) Publications $1,190 $0 $0 $0 (52410) Meetings $701 $6,000 $6,000 $6,000 (52415) Conferences $4,345 $11,000 $11,000 $11,000 (52500) Education & Training $0 $4,600 $4,600 $4,600 (52601) Shop Local Initiative $0 $46,740 $46,740 $49,080 OPERATING EXP TOTAL $12,531 $85,275 $85,275 $91,365 Professional Svcs (54900) PS - Other Prof Svcs $33,569 $38,000 $38,000 $39,000 PROFESSIONAL SVCS TOTAL $33,569 $38,000 $38,000 $39,000 Contract Services (55000) Cs - Contract Services $17,435 $22,000 $22,000 $24,000 CONTRACT SERVICES TOTAL $17,435 $22,000 $22,000 $24,000 TOTAL $320,082 $462,759 $462,759 $490,631 POSITION FUNDING ALLOCATION DETAIL 100150 - Economic Development Position Name 2026 Allocated FTE Count Management Analyst 0.1 Community Development Director 0.1 Assistant to the City Manager 0.05 Principal Management Analyst 0.35 City Manager 0.2 Assistant City Manager 0.3 ALLOCATED FTE COUNT 1.1 89 7.1.b Packet Pg. 143 210 - FINANCE DEPARTMENT OVERVIEW The Finance Department administers the financial affairs of the City of Diamond Bar. Under the oversight of the Finance Director, the department manages the City's revenues, expenditures, budget, investments, purchasing, accounting, cashiering, and transit activities. The Finance Department processes all financial transactions of the City. Specific activities include accounts payable, cash receipts, payroll, fixed assets, banking services, issuance of Metrolink train and Foothill Transit bus passes, budget preparation and administration, audits, financial reporting, issuance and management of City debt and financial administration of grants. The Finance Department is also responsible for the safety, liquidity and maximization of the yields of the City's financial resources. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 90 7.1.b Packet Pg. 144 FINANCE ORGANIZATIONAL CHART BUDGET DETAIL 100210 - Finance 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services (50010) Salaries $535,169 $546,398 $546,398 $575,608 (50020) Over Time Wages $1,471 $1,500 $1,500 $1,500 (50040) Classic Member Retiremnt $64,819 $60,480 $60,480 $62,574 (50042) Classic Member Ual Pmts $35,472 $39,887 $39,887 $48,066 (50044) Pepra Member Retiremnt $14,625 $16,781 $16,781 $18,418 (50046) Pepra Member Ual Pmts $0 $838 $838 $996 (50050) City Paid Benefits $9,851 $4,984 $4,984 $4,984 (50052) Worker's Compensation $6,102 $4,403 $4,403 $4,725 (50054) Short/Long Term Disability $2,398 $5,230 $5,230 $5,494 (50056) Medicare Expense $8,151 $7,583 $7,583 $7,965 (50060) Benefit Allotment $97,897 $88,700 $88,700 $93,818 (50072) Auto Allowance $2,925 $2,775 $2,775 $2,775 (50074) Technology Allowance $1,170 $1,110 $1,110 $1,110 PERSONNEL SERVICES TOTAL $780,051 $780,669 $780,669 $828,033 Supplies (51200) Operating Supplies $1,013 $2,500 $2,500 $2,500 (51300) Small Tools & Equipment $0 $500 $500 $0 SUPPLIES TOTAL $1,013 $3,000 $3,000 $2,500 Operating Exp (52110) Printing $831 $4,500 $4,500 $3,200 (52160) Advertising $0 $1,600 $1,600 $1,600 91 7.1.b Packet Pg. 145 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget (52255) Banking Charges $5,186 $8,000 $8,000 $6,200 (52310) Equipment Maintenance $0 $750 $750 $0 (52400) Membership & Dues $1,310 $2,825 $2,825 $3,025 (52405) Publications $776 $250 $250 $850 (52410) Meetings $35 $250 $250 $250 (52415) Conferences $3,930 $8,000 $8,000 $9,300 (52420) Mileage Reimbursement $155 $500 $500 $250 (52500) Education & Training $4,971 $4,550 $4,550 $5,900 OPERATING EXP TOTAL $17,195 $31,225 $31,225 $30,575 Professional Svcs (54010) PS - Accounting & Auditing $84,670 $74,350 $74,350 $76,750 (54900) PS - Other Prof Svcs $24,196 $10,000 $10,000 $10,300 PROFESSIONAL SVCS TOTAL $108,866 $84,350 $84,350 $87,050 TOTAL $907,124 $899,244 $899,244 $948,158 POSITION FUNDING ALLOCATION DETAIL 100210 - Finance Position Name 2026 Allocated FTE Count Senior Accounting Technician 1.225 Accounting Technician 0.28 Finance Director 0.925 Finance Supervisor 0.935 Senior Accountant 0.9 ALLOCATED FTE COUNT 4.265 92 7.1.b Packet Pg. 146 220 - HUMAN RESOURCES & RISK MANAGEMENT OVERVIEW The Human Resources and Risk Management Division provides for the management of personnel services and risk management. Primary functions include the development, modification and management of all employee recruitment, classifications, compensation, education/training, employee relations, employee safety, worker’s compensation and general liability claims. The Human Resources and Risk Management staff also act in an advisory capacity to the City Executive team on administrative matters that impact the workforce. HUMAN RESOURCES ORGANIZATIONAL CHART City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 93 7.1.b Packet Pg. 147 BUDGET DETAIL 100220 - Human Resources & Risk Management 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services (50010) Salaries $237,506 $248,040 $248,040 $264,635 (50040) Classic Member Retiremnt $44,720 $46,801 $46,801 $50,017 (50042) Classic Member Ual Pmts $24,604 $31,664 $31,664 $39,471 (50050) City Paid Benefits $4,633 $4,700 $4,700 $4,700 (50052) Worker's Compensation $2,537 $2,087 $2,087 $2,263 (50054) Short/Long Term Disability $1,107 $2,479 $2,479 $2,632 (50056) Medicare Expense $4,825 $5,044 $5,044 $5,266 (50060) Benefit Allotment $37,118 $41,640 $41,640 $44,040 (50062) Benefits Administration $10,031 $3,000 $3,000 $3,000 (50072) Auto Allowance $1,320 $1,440 $1,440 $1,440 (50074) Technology Allowance $1,100 $1,200 $1,200 $1,200 (50075) Performance Pay Incentive $90,000 $90,000 $90,000 $90,000 PERSONNEL SERVICES TOTAL $459,501 $478,095 $478,095 $508,664 Supplies (51200) Operating Supplies $1,648 $2,000 $2,000 $2,000 (51300) Small Tools & Equipment $3,030 $8,000 $8,000 $8,000 (51400) Promotional Supplies $1,600 $2,000 $2,000 $2,000 SUPPLIES TOTAL $6,279 $12,000 $12,000 $12,000 Operating Exp (52110) Printing $0 $500 $479 $500 (52160) Advertising $2,675 $5,000 $5,000 $5,000 (52400) Membership & Dues $4,620 $4,475 $4,475 $4,475 (52405) Publications $100 $500 $522 $500 (52410) Meetings $1,128 $3,500 $3,500 $3,500 (52415) Conferences $0 $2,000 $2,000 $2,000 (52420) Mileage Reimbursement $0 $100 $100 $100 (52500) Education & Training -$2,224 $10,000 $10,000 $10,000 (52505) Employee Tuition Reimbursement $0 $3,000 $3,000 $3,000 (52510) Employment Physicals $19,272 $15,500 $15,500 $15,500 (52515) Miscellaneous Employee Benefit $1,786 $2,500 $2,500 $2,500 (52520) Employee Recognition Program $3,755 $4,000 $4,000 $4,000 OPERATING EXP TOTAL $31,112 $51,075 $51,076 $51,075 Professional Svcs (54900) PS - Other Prof Svcs $13,969 $17,500 $67,500 $42,500 PROFESSIONAL SVCS TOTAL $13,969 $17,500 $67,500 $42,500 TOTAL $510,861 $558,670 $608,671 $614,239 POSITION FUNDING ALLOCATION DETAIL 100220 - Human Resources & Risk Management Position Name 2026 Allocated FTE Count Human Resources & Risk Manager 1 Senior Human Resources Technician 1 ALLOCATED FTE COUNT 2 94 7.1.b Packet Pg. 148 230 - INFORMATION SYSTEMS DEPARTMENT OVERVIEW The Information Systems Division is responsible for the management and enhancement of the City’s information technology including the evaluation, procurement, implementation, and maintenance of computer/network systems and software; including ongoing technical and software support/training to all the departments of the City. The service areas consist of: telephone & mobile systems, network services, application services, desktop services, digital access controls/cameras, and e-government. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 95 7.1.b Packet Pg. 149 INFORMATION SYSTEMS ORGANIZATIONAL CHART BUDGET DETAIL 100230 - Information Systems 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 ProposedBudget Personnel Services (50010) Salaries $525,433 $552,895 $552,895 $575,591 (50020) Over Time Wages $0 $1,500 $1,500 $1,500 (50040) Classic Member Retiremnt $82,568 $85,914 $85,914 $90,082 (50042) Classic Member Ual Pmts $45,322 $58,178 $58,178 $71,142 (50044) Pepra Member Retiremnt $5,979 $6,224 $6,224 $6,437 (50046) Pepra Member Ual Pmts $0 $310 $310 $347 (50050) City Paid Benefits $7,263 $3,977 $3,977 $3,977 (50052) Worker's Compensation $10,157 $8,191 $8,191 $8,626 (50054) Short/Long Term Disability $2,197 $5,334 $5,334 $5,541 (50056) Medicare Expense $7,614 $8,059 $8,059 $8,359 (50060) Benefit Allotment $72,820 $78,417 $78,417 $82,917 (50072) Auto Allowance $3,000 $2,850 $2,850 $2,850 (50074) Technology Allowance $3,600 $3,390 $3,390 $3,390 PERSONNEL SERVICES TOTAL $765,955 $815,239 $815,239 $860,759 Supplies (51200) Operating Supplies $16,487 $27,500 $27,500 $28,000 (51300) Small Tools & Equipment $1,200 $1,500 $1,500 $2,500 SUPPLIES TOTAL $17,687 $29,000 $29,000 $30,500 Operating Exp (52100) Photocopying $8,063 $7,500 $7,500 $8,000 (52200) Telephone $92,320 $86,400 $86,400 $94,400 (52310) Equipment Maintenance $0 $3,300 $3,300 $3,300 (52314) Computer Maintenance $506,738 $565,900 $565,900 $598,700 (52400) Membership & Dues $1,837 $2,200 $2,200 $2,200 (52410) Meetings $83 $1,000 $1,000 $500 (52415) Conferences $1,311 $5,250 $5,250 $6,000 (52420) Mileage Reimbursement $0 $250 $250 $100 (52500) Education & Training $1,245 $12,500 $12,500 $1,500 OPERATING EXP TOTAL $611,597 $684,300 $684,300 $714,700 Professional Svcs (54030) PS - Data Processing Services $41,596 $44,500 $44,500 $44,500 (54900) PS - Other Prof Svcs $47,183 $57,500 $57,500 $57,500 96 7.1.b Packet Pg. 150 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget PROFESSIONAL SVCS TOTAL $88,778 $102,000 $102,000 $102,000 Contract Services (55000) Cs - Contract Services $16,447 $19,200 $19,200 $33,700 CONTRACT SERVICES TOTAL $16,447 $19,200 $19,200 $33,700 Capital Outlay Exp $14,845 $5,000 $5,000 $0 TOTAL $1,515,309 $1,654,739 $1,654,739 $1,741,659 POSITION FUNDING ALLOCATION DETAIL 100230 - Information Systems Position Name 2026 Allocated FTE Count Network/Systems Administrator 1.875 Network/Systems Technician 0.925 Information Systems Director 0.95 ALLOCATED FTE COUNT 3.75 97 7.1.b Packet Pg. 151 240 - COMMUNITY RELATIONS OVERVIEW The Community Relations Division provides an ongoing program of public information, which is designed to inform and educate community residents and business owners about the City’s activities, programs, and policies. A variety of methods and materials are utilized to disseminate information including the City’s monthly Community Newsletter, which provides current news and information; the City's web site; the local government access cable channel; local advertising; media releases and advisories; special publications; and community events. The Community Relations Division is also responsible for the general marketing and promotion of the City at the local, regional and national levels, and provides assistance in support of economic development activities. The Division is also engaged in the facilitation of programs that recognize the efforts of individuals and organizations that contribute to the enhancement and general well being of the community. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 98 7.1.b Packet Pg. 152 Community Relations Organizational Chart BUDGET DETAIL 100240 - Community Relations 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 ProposedBudget Personnel Services (50010) Salaries $259,374 $407,355 $407,355 $367,738 (50020) Over Time Wages $2,355 $6,000 $6,000 $6,000 (50040) Classic Member Retiremnt $41,924 $43,283 $43,283 $35,786 (50042) Classic Member Ual Pmts $30,484 $29,299 $29,299 $28,228 (50044) Pepra Member Retiremnt $2,303 $13,696 $13,696 $13,801 (50046) Pepra Member Ual Pmts $0 $684 $684 $746 (50050) City Paid Benefits $3,170 $3,805 $3,805 $3,805 (50052) Worker's Compensation $9,181 $7,480 $7,480 $6,763 (50054) Short/Long Term Disability $1,317 $4,014 $4,014 $3,596 (50056) Medicare Expense $4,030 $5,940 $5,940 $5,334 (50060) Benefit Allotment $41,966 $68,688 $68,688 $72,648 (50072) Auto Allowance $1,188 $1,296 $1,296 $1,296 (50074) Technology Allowance $1,480 $1,500 $1,500 $1,500 PERSONNEL SERVICES TOTAL $398,772 $593,040 $593,040 $547,241 Supplies (51200) Operating Supplies $7,873 $8,500 $8,500 $21,100 (51300) Small Tools & Equipment $1,721 $1,750 $1,750 $1,200 (51400) Promotional Supplies $24,681 $32,950 $32,950 $32,500 SUPPLIES TOTAL $34,275 $43,200 $43,200 $54,800 Operating Exp (52110) Printing $76,571 $132,000 $132,000 $111,200 (52130) Photography $10,983 $13,500 $6,000 $9,250 (52160) Advertising $4,984 $15,000 $15,000 $13,250 (52170) Postage $61,500 $75,000 $75,000 $55,000 (52302) Rental/Lease - Real Property $0 $11,000 $0 $13,800 (52400) Membership & Dues $1,634 $2,651 $2,651 $2,540 (52405) Publications $3 $500 $500 $500 (52410) Meetings $16 $250 $250 $1,200 (52415) Conferences $519 $10,900 $10,900 $8,000 (52420) Mileage Reimbursement $0 $150 $150 $200 (52500) Education & Training $968 $1,500 $1,500 $4,500 OPERATING EXP TOTAL $157,179 $262,451 $243,951 $219,440 99 7.1.b Packet Pg. 153 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Professional Svcs (54900) PS - Other Prof Svcs $102,412 $137,150 $137,150 $156,500 PROFESSIONAL SVCS TOTAL $102,412 $137,150 $137,150 $156,500 Contract Services (55000) Cs - Contract Services $27,829 $23,500 $42,000 $3,500 CONTRACT SERVICES TOTAL $27,829 $23,500 $42,000 $3,500 TOTAL $720,466 $1,059,341 $1,059,341 $981,481 POSITION FUNDING ALLOCATION DETAIL 100240 - Community Relations Position Name 2026 Allocated FTE Count Community Relations Coordinator 0.85 Community Relations Manager 0.7 Media Specialist 1.75 ALLOCATED FTE COUNT 3.3 100 7.1.b Packet Pg. 154 620 - CIVIC CENTER OVERVIEW The Civic Center Division has been established to account for expenditures related to the operation of the City Hall building. This includes the budget for the utilities, maintenance and salaries related to both City Hall and the County Library. BUDGET DETAIL 100620 - Civic Center 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services (50010) Salaries $109,693 $117,075 $117,075 $121,994 (50020) Over Time Wages $675 $2,500 $2,500 $2,500 (50040) Classic Member Retiremnt $12,558 $14,943 $14,943 $15,433 (50042) Classic Member Ual Pmts $7,857 $10,112 $10,112 $12,180 (50044) Pepra Member Retiremnt $3,208 $2,849 $2,849 $3,055 (50046) Pepra Member Ual Pmts $0 $142 $142 $165 (50050) City Paid Benefits $1,448 $1,186 $1,186 $1,163 (50052) Worker's Compensation $3,795 $3,162 $3,162 $3,302 (50054) Short/Long Term Disability $507 $1,149 $1,149 $1,191 (50056) Medicare Expense $1,742 $1,715 $1,715 $1,776 (50060) Benefit Allotment $21,537 $21,906 $21,906 $23,166 (50072) Auto Allowance $222 $222 $222 $222 (50074) Technology Allowance $120 $120 $120 $120 PERSONNEL SERVICES TOTAL $163,362 $177,081 $177,081 $186,267 Supplies (51200) Operating Supplies $32,928 $51,000 $51,000 $51,000 (51300) Small Tools & Equipment $2,948 $2,000 $2,000 $2,000 SUPPLIES TOTAL $35,876 $53,000 $53,000 $53,000 Operating Exp City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 101 7.1.b Packet Pg. 155 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Operating Exp (52210) Electric Utility Expenditure $179,169 $200,000 $200,000 $200,000 (52215) Gas Utility Expenditure $3,260 $10,000 $10,000 $10,000 (52220) Water Utility Expenditure $10,287 $10,000 $10,000 $15,000 (52300) Rental/Lease - Equipmnt $0 $2,000 $2,000 $2,000 (52320) Maint Of Grounds/Buildings $236,533 $309,600 $309,600 $319,600 (52400) Membership & Dues $34,747 $45,000 $45,000 $45,000 OPERATING EXP TOTAL $463,995 $576,600 $576,600 $591,600 Professional Svcs $0 $150,000 $150,000 $0 Capital Outlay Exp (56120) Furniture & Fixtures Exp $41,148 $17,000 $17,000 $2,000 CAPITAL OUTLAY EXP TOTAL $41,148 $17,000 $17,000 $2,000 TOTAL $704,381 $973,681 $973,681 $832,867 POSITION FUNDING ALLOCATION DETAIL 100620 - Civic Center Position Name 2026 Allocated FTE Count Public Works Director/City Engineer 0.05 Public Works Manager/Assistant City Engineer 0.05 Senior Maintenance Worker 0.4 Facilities Maintenance Supervisor 0.5 Parks & Maintenance Superintendent 0.05 ALLOCATED FTE COUNT 1.05 102 7.1.b Packet Pg. 156 PUBLIC SAFETY DIVISION OVERVIEW The City Manager's Office is responsible for the overall coordination of the City's Public Safety division, with support from the Public Works Department. Public Safety subdivisions are comprised of Law Enforcement (includes Los Angeles County Sheriff's Dept, Crossing Guard, and Parking Citations Administration), Emergency Preparedness, Animal Control, Fire Protection, and Volunteer Programs. Below is the combined budget for Public Safety. Budgeted expenditure detail for each of the subdivisions are shown on the following pages. PUBLIC SAFETY DIVISION BUDGET Public Safety 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Supplies (51200) Operating Supplies $19,968 $26,500 $26,500 $28,000 (51300) Small Tools & Equipment $800 $2,000 $2,000 $2,500 SUPPLIES TOTAL $20,768 $28,500 $28,500 $30,500 Operating Exp (52200) Telephone $10,356 $10,500 $10,500 $10,500 (52210) Electric Utility Expenditure $0 $500 $500 $500 (52300) Rental/Lease - Equipmnt $945 $1,000 $1,000 $1,000 (52302) Rental/Lease - Real Property $400 $400 $400 $400 (52310) Equipment Maintenance $3,395 $6,500 $6,500 $8,000 (52400) Membership & Dues $3,200 $3,700 $3,700 $3,860 (52410) Meetings $1,466 $3,000 $3,000 $3,000 (52500) Education & Training $278 $2,000 $2,000 $2,000 (53500) Criminal Apprehension Reward $0 $2,500 $2,500 $2,500 (53510) Public Safety Outreach $2,943 $22,500 $22,500 $12,500 OPERATING EXP TOTAL $22,983 $52,600 $52,600 $44,260 Professional Svcs City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 103 7.1.b Packet Pg. 157 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Professional Svcs (54900) PS - Other Prof Svcs $0 $170,000 $170,000 $178,500 PROFESSIONAL SVCS TOTAL $0 $170,000 $170,000 $178,500 Contract Services (55400) Cs - Sheriff's Department $7,654,143 $8,203,845 $8,203,845 $8,603,590 (55402) Cs-Sheriff - Special Events $168,912 $213,920 $213,920 $212,000 (55404) Cs - Animal Control $453,501 $440,000 $465,000 $556,800 (55406) Cs - Fire Department $7,359 $8,000 $8,000 $8,000 (55408) Cs - Parking Citation Admin $14,003 $32,500 $32,500 $32,500 (55410) Cs - Wild Animal Control $0 $7,500 $7,500 $7,500 (55412) Cs - Crossing Guard Services $251,761 $280,000 $280,000 $289,800 CONTRACT SERVICES TOTAL $8,549,680 $9,185,765 $9,210,765 $9,710,190 TOTAL $8,593,430 $9,436,865 $9,461,865 $9,963,450 104 7.1.b Packet Pg. 158 310 - LAW ENFORCEMENT OVERVIEW The City of Diamond Bar contracts with the Los Angeles County Sheriff's Department for law enforcement services. General law enforcement provides an assortment of deputies to provide law enforcement services including crime prevention and traffic enforcement, specialized suppression patrols and undercover operations, neighborhood watch and community relations, and the general enforcement of laws. Additionally, the law enforcement budget includes funds for additional as-needed special operations, as-needed aero bureau patrols, the City’s fingerprint program, and funding for the City’s Report for Reward program. This division also includes contract services for crossing guards and the administration of the City's parking citations. With the passage of AB408, Cities are now required to issue and collect their own parking citations. The City is currently under contract with DataTicket, Inc. for the administration of parking citations. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 105 7.1.b Packet Pg. 159 LOS ANGELES COUNTY SHERIFF'S DEPARTMENT CONTRACT TYPE OF SERVICE Quantity General Law Units: One-Man 56 Hour 10 One-Man 40 Hour 1 One-Man 40 Hour Non-Relief (Special Problems) 5 Community Service Assistant w/Vehicle 1 Special Investigations As Requested Helicopter Patrol 4 hours per month Fingerprint Program As Required BUDGET DETAIL 100310 - Law Enforcement 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Supplies (51200) Operating Supplies $2,929 $3,500 $3,500 $4,000 (51300) Small Tools & Equipment $800 $2,000 $2,000 $2,500 SUPPLIES TOTAL $3,729 $5,500 $5,500 $6,500 Operating Exp (52310) Equipment Maintenance $0 $1,000 $1,000 $2,500 (53500) Criminal Apprehension Reward $0 $2,500 $2,500 $2,500 (53510) Public Safety Outreach $2,943 $15,000 $15,000 $5,000 OPERATING EXP TOTAL $2,943 $18,500 $18,500 $10,000 Professional Svcs $0 $165,000 $165,000 $170,000 Contract Services (55400) Cs - Sheriff's Department $7,654,143 $8,203,845 $8,203,845 $8,603,590 (55402) Cs-Sheriff - Special Events $168,912 $213,920 $213,920 $212,000 (55408) Cs - Parking Citation Admin $14,003 $32,500 $32,500 $32,500 (55412) Cs - Crossing Guard Services $251,761 $280,000 $280,000 $289,800 CONTRACT SERVICES TOTAL $8,088,820 $8,730,265 $8,730,265 $9,137,890 TOTAL $8,095,492 $8,919,265 $8,919,265 $9,324,390 106 7.1.b Packet Pg. 160 320 - VOLUNTEER PROGRAM OVERVIEW The Community Volunteer Patrol Program was established in FY 94/95. This program is coordinated by the Los Angeles County Sheriff's Department and provides general support to law enforcement personnel. Diamond Bar Community Volunteer Patrol members routinely patrol the community and are responsible for reporting any suspicious activity and/or problems to the Sheriff's Department. In addition to their patrol activities, other assignments performed by the Community Volunteer Patrol include vacation and business security checks, park and special event security, graffiti watch, community relations, and other non- hazardous duties. BUDGET DETAIL 100320 - Volunteer Patrol 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Supplies (51200) Operating Supplies $53 $1,000 $1,000 $1,000 SUPPLIES TOTAL $53 $1,000 $1,000 $1,000 Operating Exp (52410) Meetings $1,466 $3,000 $3,000 $3,000 OPERATING EXP TOTAL $1,466 $3,000 $3,000 $3,000 TOTAL $1,519 $4,000 $4,000 $4,000 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 107 7.1.b Packet Pg. 161 330 - FIRE PROTECTION OVERVIEW The City is a part of the Consolidated Fire Protection District. The district provides fire and emergency medical services. Upon incorporation, the City became responsible for fire protection within the City boundaries, therefore the City assumed wildland fire protection. This has required additional resources to be used by the Consolidated Fire Protection District. It is a responsibility of the City to pay annually for these added costs. BUDGET DETAIL 100330 - Fire Protection 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Contract Services (55406) Cs - Fire Department $7,359 $8,000 $8,000 $8,000 CONTRACT SERVICES TOTAL $7,359 $8,000 $8,000 $8,000 TOTAL $7,359 $8,000 $8,000 $8,000 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 108 7.1.b Packet Pg. 162 340 - ANIMAL CONTROL OVERVIEW Animal Control provides for the care, protection, and control of animals that stray from their homes or are abused by their owners. This service, currently under contract with the Inland Valley Humane Society, includes enforcement of leash laws and the provision of a shelter for homeless animals. In addition to the services rendered by the Humane Society, the City has been called upon to assist in the control of coyotes within the City. Additional funding has been included to fund these activities. BUDGET DETAIL 100340 - Animal Control 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Operating Exp $0 $7,500 $7,500 $7,500 Contract Services (55404) Cs - Animal Control $453,501 $440,000 $465,000 $556,800 (55410) Cs - Wild Animal Control $0 $7,500 $7,500 $7,500 CONTRACT SERVICES TOTAL $453,501 $447,500 $472,500 $564,300 TOTAL $453,501 $455,000 $480,000 $571,800 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 109 7.1.b Packet Pg. 163 350 - EMERGENCY PREPAREDNESS OVERVIEW The preservation of life and property is an inherent responsibility of local, state and federal governments. The City of Diamond Bar has prepared several planning and response documents, which serve as the basis for the City's emergency organization and emergency operations. The primary objective is to enhance the overall capability of government to respond to emergencies. This is accomplished by incorporating the policies, principles, concepts and procedures contained within the City’s emergency plans into an efficient organization capable of responding adequately in the face of any disaster. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 110 7.1.b Packet Pg. 164 BUDGET DETAIL 100350 - Emergency Preparedness 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Supplies (51200) Operating Supplies $16,985 $22,000 $22,000 $23,000 SUPPLIES TOTAL $16,985 $22,000 $22,000 $23,000 Operating Exp (52200) Telephone $10,356 $10,500 $10,500 $10,500 (52210) Electric Utility Expenditure $0 $500 $500 $500 (52300) Rental/Lease - Equipmnt $945 $1,000 $1,000 $1,000 (52302) Rental/Lease - Real Property $400 $400 $400 $400 (52310) Equipment Maintenance $3,395 $5,500 $5,500 $5,500 (52400) Membership & Dues $3,200 $3,700 $3,700 $3,860 (52500) Education & Training $278 $2,000 $2,000 $2,000 OPERATING EXP TOTAL $18,574 $23,600 $23,600 $23,760 Professional Svcs (54900) PS - Other Prof Svcs $0 $5,000 $5,000 $8,500 PROFESSIONAL SVCS TOTAL $0 $5,000 $5,000 $8,500 TOTAL $35,559 $50,600 $50,600 $55,260 111 7.1.b Packet Pg. 165 COMMUNITY DEVELOPMENT DEPARTMENT OVERVIEW The Community Development Department is comprised of three Divisions: Planning, Building and Safety, Neighborhood Improvement. The Department implements regulations and policies intended to foster the orderly growth and well-being of the community. With a strong emphasis on upholding construction standards and preserving the quality of life for residents and businesses, the department is dedicated to shaping Diamond Bar's future as set forth in the General Plan. In addition to planning, permit services and code enforcement functions, the Department also oversees business licensing and manages the Community Development Block Grant (CDBG) program. Below is the combined budget for the department. Budgeted expenditure details for each division is shown in the following pages. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 112 7.1.b Packet Pg. 166 COMMUNITY DEVELOPMENT ORGANIZATIONAL CHART 113 7.1.b Packet Pg. 167 COMMUNITY DEVELOPMENT DEPARTMENT BUDGET Community Development Department Summary 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services $1,620,694 $1,788,916 $1,788,916 $1,827,782 Supplies $3,521 $4,400 $4,400 $4,600 Operating Exp $52,165 $79,430 $79,430 $76,695 Professional Svcs $4,025 $5,000 $5,000 $0 Contract Services $657,077 $809,890 $809,890 $685,500 TOTAL $2,337,482 $2,687,636 $2,687,636 $2,594,577 114 7.1.b Packet Pg. 168 410 - PLANNING DIVISION OVERVIEW The Planning Division is responsible for the functions related to current and long-term (“advance”) planning, and administers the Community Development Block Grant Program. The Planning Division prepares and updates the City’s General Plan to guide Diamond Bar’s long- term growth and preservation of the community’s quality of life. The Division administers and updates the zoning and subdivision ordinances, which are the primary tools used to implement the General Plans land use and development goals, objectives and policies. The planners provide information and assistance to the public by explaining the City’s zoning regulations, and reviewing all land use, development and business license applications, and performing inspections to ensure compliance with regulations and conditions of approval. For projects requiring Planning Commission and City Council review, the Planning Division serves as those bodies’ technical staff, and provides recommendations based on analysis of environmental, land use compatibility and design factors. The Planning Division also supports the economic development efforts of the City. It updates and maintains records for the general public and coordinates projects and programs with other governmental agencies. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 115 7.1.b Packet Pg. 169 BUDGET DETAIL 100410 - Planning 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services (50010) Salaries $562,150 $597,797 $597,797 $585,841 (50020) Over Time Wages $615 $5,000 $5,000 $5,000 (50040) Classic Member Retiremnt $82,457 $88,725 $88,725 $92,902 (50042) Classic Member Ual Pmts $45,348 $60,052 $60,052 $73,335 (50044) Pepra Member Retiremnt $8,249 $9,220 $9,220 $6,644 (50046) Pepra Member Ual Pmts $0 $461 $461 $358 (50050) City Paid Benefits $6,822 $5,179 $5,179 $4,713 (50052) Worker's Compensation $12,869 $10,571 $10,571 $10,350 (50054) Short/Long Term Disability $2,513 $5,861 $5,861 $5,712 (50056) Medicare Expense $8,546 $8,723 $8,723 $8,507 (50060) Benefit Allotment $85,467 $91,356 $91,356 $96,636 (50072) Auto Allowance $3,060 $2,940 $2,940 $2,940 (50074) Technology Allowance $1,900 $1,800 $1,800 $1,800 PERSONNEL SERVICES TOTAL $819,997 $887,685 $887,685 $894,738 Supplies (51200) Operating Supplies $2,029 $1,200 $1,200 $1,200 SUPPLIES TOTAL $2,029 $1,200 $1,200 $1,200 Operating Exp (52160) Advertising $1,943 $4,000 $4,000 $3,000 (52170) Postage $0 $400 $400 $0 (52400) Membership & Dues $1,942 $4,300 $4,300 $2,000 (52410) Meetings $145 $200 $200 $400 (52415) Conferences $2,516 $10,800 $10,800 $2,600 (52420) Mileage Reimbursement $0 $300 $300 $300 (52500) Education & Training $0 $600 $600 $600 (52525) Commissioner Compensation $1,885 $5,000 $5,000 $5,000 OPERATING EXP TOTAL $8,432 $25,600 $25,600 $13,900 Professional Svcs (54200) PS - Environmental Services $4,000 $5,000 $5,000 $0 (54900) PS - Other Prof Svcs $25 $0 $0 $0 PROFESSIONAL SVCS TOTAL $4,025 $5,000 $5,000 $0 TOTAL $834,483 $919,485 $919,485 $909,838 POSITION FUNDING ALLOCATION DETAIL 100410 - Planning Position Name 2026 Allocated FTE Count Associate Planner 1 Senior Planner 1 Community Development Director 0.5 Planning Manager 1 Administrative Coordinator 0.9 ALLOCATED FTE COUNT 4.4 116 7.1.b Packet Pg. 170 420 - BUILDING & SAFETY DIVISION OVERVIEW The Building and Safety Division is responsible for the protection of public health and safety through the enforcement of Building Codes and other related codes. This Division provides for Building and Safety plan check, permit issuance, and inspection services. Much of the plan check and inspections are provided through contract services. BUDGET DETAIL 100420 - Building & Safety 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services (50010) Salaries $262,223 $283,833 $283,833 $288,864 (50020) Over Time Wages $546 $250 $250 $250 (50040) Classic Member Retiremnt $22,897 $24,168 $24,168 $24,930 (50042) Classic Member Ual Pmts $12,606 $16,223 $16,223 $19,521 (50044) Pepra Member Retiremnt $10,686 $12,348 $12,348 $12,472 (50046) Pepra Member Ual Pmts $0 $615 $615 $672 (50050) City Paid Benefits $5,570 $3,534 $3,534 $3,534 (50052) Worker's Compensation $3,290 $2,731 $2,731 $2,817 (50054) Short/Long Term Disability $1,259 $2,815 $2,815 $2,845 (50056) Medicare Expense $3,965 $4,147 $4,147 $4,190 (50060) Benefit Allotment $59,464 $65,070 $65,070 $68,850 (50072) Auto Allowance $450 $450 $450 $450 (50074) Technology Allowance $180 $180 $180 $180 PERSONNEL SERVICES TOTAL $383,136 $416,364 $416,364 $429,575 Supplies (51200) Operating Supplies $274 $1,200 $1,200 $1,200 SUPPLIES TOTAL $274 $1,200 $1,200 $1,200 Operating Exp (52255) Banking Charges $29,026 $37,200 $37,200 $43,000 (52302) Rental/Lease - Real Property $9,300 $10,080 $10,080 $11,200 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 117 7.1.b Packet Pg. 171 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget (52302) Rental/Lease - Real Property $9,300 $10,080 $10,080 $11,200 (52500) Education & Training $86 $900 $900 $900 OPERATING EXP TOTAL $38,412 $48,180 $48,180 $55,100 Contract Services (55100) Cs - Building & Safety $611,464 $747,490 $747,490 $620,000 CONTRACT SERVICES TOTAL $611,464 $747,490 $747,490 $620,000 TOTAL $1,033,286 $1,213,234 $1,213,234 $1,105,875 POSITION FUNDING ALLOCATION DETAIL 100420 - Building & Safety Position Name 2026 Allocated FTE Count Permit Services Coordinator 1 Community Development Director 0.15 Permit Technician 2 ALLOCATED FTE COUNT 3.15 118 7.1.b Packet Pg. 172 430 - NEIGHBORHOOD IMPROVEMENT DIVISION OVERVIEW The City’s Neighborhood Improvement Officers work proactively to investigate Municipal Code violations and in response to complaints filed by concerned residents, business operators or property owners. The Diamond Bar Municipal Code is based on high standards set by the residents and business owners to ensure an attractive and well- maintained community. It is the responsibility of the Neighborhood Improvement Officers to make sure the community conforms to the standards set by the code. BUDGET DETAIL 100430 - Neighborhood Improvement 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services (50010) Salaries $293,964 $342,145 $342,145 $352,650 (50020) Over Time Wages $116 $5,000 $5,000 $5,000 (50040) Classic Member Retiremnt $14,805 $16,529 $16,529 $17,073 (50042) Classic Member Ual Pmts $8,466 $11,186 $11,186 $13,475 (50044) Pepra Member Retiremnt $16,559 $20,207 $20,207 $20,915 (50046) Pepra Member Ual Pmts $0 $1,008 $1,008 $1,130 (50050) City Paid Benefits $5,101 $3,783 $3,783 $3,783 (50052) Worker's Compensation $7,868 $6,318 $6,318 $6,529 (50054) Short/Long Term Disability $1,435 $3,411 $3,411 $3,494 (50056) Medicare Expense $5,128 $4,996 $4,996 $5,116 (50060) Benefit Allotment $63,070 $69,234 $69,234 $73,254 (50072) Auto Allowance $750 $750 $750 $750 (50074) Technology Allowance $300 $300 $300 $300 PERSONNEL SERVICES TOTAL $417,561 $484,867 $484,867 $503,469 Supplies (51200) Operating Supplies $1,218 $1,000 $1,000 $1,200 (51300) Small Tools & Equipment $0 $1,000 $1,000 $1,000 SUPPLIES TOTAL $1,218 $2,000 $2,000 $2,200 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 119 7.1.b Packet Pg. 173 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget SUPPLIES TOTAL $1,218 $2,000 $2,000 $2,200 Operating Exp (52110) Printing $1,040 $1,600 $1,600 $1,600 (52400) Membership & Dues $460 $800 $800 $945 (52410) Meetings $0 $150 $150 $450 (52415) Conferences $3,464 $2,400 $2,400 $4,000 (52420) Mileage Reimbursement $0 $100 $100 $100 (52500) Education & Training $357 $600 $600 $600 OPERATING EXP TOTAL $5,321 $5,650 $5,650 $7,695 Contract Services (55130) CS-Short Term Rental Monitoring $0 $5,500 $5,500 $5,500 (55110) Cs-Code Enforcement $8,713 $10,000 $10,000 $10,000 (55120) Cs-Property Abatement $0 $10,000 $10,000 $10,000 (55540) Cs - Graffiti Removal $36,900 $36,900 $36,900 $40,000 CONTRACT SERVICES TOTAL $45,613 $62,400 $62,400 $65,500 TOTAL $469,713 $554,917 $554,917 $578,864 POSITION FUNDING ALLOCATION DETAIL 100430 - Neighborhood Improvement Position Name 2026 Allocated FTE Count Administrative Assistant 0.3 Neighborhood Improvement Officer 0.9 Senior Neighborhood Improvement Officer 1.8 Community Development Director 0.25 Administrative Coordinator 0.1 ALLOCATED FTE COUNT 3.35 120 7.1.b Packet Pg. 174 PARKS & RECREATION OVERVIEW The Parks & Recreation Department administers the recreation program which includes activities and events that strengthen the community's fabric, health and well-being, economic base, and security. This includes community events, enrichment programs, athletics, excursions, activities, and facilities for residents of all ages. Diamond Bar residents have long valued neighborhood, community and regional parks, and open natural spaces where they can relax, walk, meditate, play, enjoy family time, and seek renewal. Below is the combined budget for the Parks & Recreation department which includes expenditures for Recreation Programs and the Diamond Bar Center. These divisions are also separately shown on the following pages. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 121 7.1.b Packet Pg. 175 PARKS & RECREATION ORGANIZATIONAL CHART 122 7.1.b Packet Pg. 176 PARKS & RECREATION DEPARTMENT BUDGET Parks & Rec Department Summary 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services $2,435,939 $2,875,549 $2,875,549 $2,944,890 Supplies $165,571 $213,085 $213,085 $185,950 Operating Exp $409,780 $538,550 $505,050 $490,948 Professional Svcs $21,390 $29,700 $54,256 $22,600 Contract Services $681,685 $870,000 $903,500 $854,450 Capital Outlay Exp $36,714 $0 $0 $25,000 TOTAL $3,751,079 $4,526,884 $4,551,440 $4,523,838 123 7.1.b Packet Pg. 177 510 - DIAMOND BAR CENTER OVERVIEW The extraordinary Diamond Bar Center, located in picturesque Summitridge Park, is owned and operated by the City of Diamond Bar. The Center features impressive banquet and meeting rooms with breathtaking views of the San Gabriel Valley. The 22,500 square foot facility is the perfect setting for wedding receptions, formal dinner gatherings, corporate seminars, training or meetings, and a multitude of other community events. Designed in the modern Craftsman style architecture theme, the Center is equipped with state-of-the-art multimedia capabilities and a full catering kitchen. Colorful gardens, a meandering stream and look-out points enjoy the beautiful vistas that surround the Center to make this exceptional facility the perfect choice for your next special event. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 124 7.1.b Packet Pg. 178 BUDGET DETAIL 100510 - Diamond Bar Center 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services (50010) Salaries $344,846 $365,634 $365,634 $384,813 (50020) Over Time Wages $1,060 $2,000 $2,000 $2,000 (50030) Part-Time Wages $448,305 $435,000 $435,000 $450,000 (50040) Classic Member Retiremnt $41,134 $46,266 $46,266 $47,814 (50042) Classic Member Ual Pmts $23,814 $31,290 $31,290 $37,714 (50044) Pepra Member Retiremnt $9,203 $8,856 $8,856 $9,802 (50046) Pepra Member Ual Pmts $0 $441 $441 $528 (50050) City Paid Benefits $4,875 $3,625 $3,625 $3,601 (50052) Worker's Compensation $11,245 $8,383 $8,383 $8,828 (50054) Short/Long Term Disability $1,690 $3,557 $3,557 $3,728 (50056) Medicare Expense $12,068 $10,642 $10,642 $10,890 (50060) Benefit Allotment $78,600 $65,103 $65,103 $68,853 (50072) Auto Allowance $1,722 $3,444 $3,444 $3,444 (50074) Technology Allowance $1,050 $2,100 $2,100 $2,100 PERSONNEL SERVICES TOTAL $979,611 $986,341 $986,341 $1,034,115 Supplies (51200) Operating Supplies $13,956 $14,400 $14,400 $14,400 (51210) Janitorial Supplies $22,264 $30,000 $30,000 $30,000 (51300) Small Tools & Equipment $3,038 $32,500 $32,500 $2,500 SUPPLIES TOTAL $39,258 $76,900 $76,900 $46,900 Operating Exp (52110) Printing $2,955 $16,000 $16,000 $13,000 (52160) Advertising $31,457 $32,500 $32,500 $36,500 (52210) Electric Utility Expenditure $104,108 $120,000 $120,000 $120,000 (52215) Gas Utility Expenditure $15,335 $11,000 $11,000 $9,000 (52220) Water Utility Expenditure $5,922 $6,500 $6,500 $6,500 (52300) Rental/Lease - Equipmnt $0 $2,000 $2,000 $2,000 (52304) Rental/Lease - Exhibit Space $996 $8,000 $8,000 $8,000 (52310) Equipment Maintenance $36,152 $56,000 $56,000 $51,000 (52320) Maint Of Grounds/Buildings $51,938 $92,000 $92,000 $92,000 (52415) Conferences $1,892 $3,000 $3,000 $3,250 OPERATING EXP TOTAL $250,756 $347,000 $347,000 $341,250 Professional Svcs (54900) PS - Other Prof Svcs $17,629 $23,475 $23,475 $21,850 PROFESSIONAL SVCS TOTAL $17,629 $23,475 $23,475 $21,850 Contract Services (55300) Cs - Special Events $1,767 $6,500 $6,500 $7,000 (55330) Cs - Security $47,052 $86,000 $86,000 $75,000 (55505) Cs - Pw Contract Services $148,955 $203,000 $203,000 $209,500 CONTRACT SERVICES TOTAL $197,774 $295,500 $295,500 $291,500 Capital Outlay Exp (56116) Equipment $36,714 $0 $0 $25,000 CAPITAL OUTLAY EXP TOTAL $36,714 $0 $0 $25,000 TOTAL $1,521,742 $1,729,216 $1,729,216 $1,760,615 125 7.1.b Packet Pg. 179 POSITION ALLOCATION FUNDING DETAIL 100510 - Diamond Bar Center Position Name 2026 Allocated FTE Count Parks & Maintenance Superintendent 0.05 Recreation Coordinator 0.25 Parks & Recreation Director 0.5 Public Works Manager/Assistant City Engineer 0.05 Recreation Superintendent 0.25 Facilities Maintenance Supervisor 0.475 Public Works Director/City Engineer 0.05 Recreation Supervisor 0.3 Recreation Coordinator-Seniors 0.55 Recreation Coordinator-DBC 0.25 Senior Maintenance Worker 0.4 ALLOCATED FTE COUNT 3.125 126 7.1.b Packet Pg. 180 520 - RECREATION OVERVIEW The Parks and Recreation Department administers the recreation program which inclues activities and events that strengthen the community's fabric, health and well-being, economic base, and security. This includes community events, enrichment programs, athletics, excursions, activities, and facilities for residents of all ages. Diamond Bar residents have long valued neighborhood, community and regional parks, and open natural spaces where they can relax, walk, meditate, play, enjoy family time, and seek renewal. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 127 7.1.b Packet Pg. 181 BUDGET DETAIL 100520 - Recreation 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services (50010) Salaries $703,184 $930,252 $930,252 $967,298 (50020) Over Time Wages $2,658 $6,000 $6,000 $7,050 (50030) Part-Time Wages $359,547 $462,050 $462,050 $406,125 (50040) Classic Member Retiremnt $92,115 $98,281 $98,281 $101,079 (50042) Classic Member Ual Pmts $51,334 $66,437 $66,437 $79,689 (50044) Pepra Member Retiremnt $18,642 $35,424 $35,424 $38,326 (50046) Pepra Member Ual Pmts $0 $1,761 $1,761 $2,063 (50050) City Paid Benefits $10,480 $12,264 $12,264 $12,541 (50052) Worker's Compensation $21,174 $20,769 $20,769 $21,875 (50054) Short/Long Term Disability $3,638 $9,630 $9,630 $10,053 (50056) Medicare Expense $16,667 $16,520 $16,520 $16,520 (50060) Benefit Allotment $173,368 $222,680 $222,680 $241,016 (50072) Auto Allowance $1,500 $3,000 $3,000 $3,000 (50074) Technology Allowance $2,020 $4,140 $4,140 $4,140 PERSONNEL SERVICES TOTAL $1,456,328 $1,889,208 $1,889,208 $1,910,775 Supplies (51200) Operating Supplies $126,313 $126,035 $126,035 $128,900 (51300) Small Tools & Equipment $0 $10,150 $10,150 $10,150 SUPPLIES TOTAL $126,313 $136,185 $136,185 $139,050 Operating Exp (52110) Printing $24,163 $33,450 $33,450 $31,548 (52160) Advertising $845 $5,000 $5,000 $6,000 (52255) Banking Charges $2,148 $2,500 $2,500 $2,500 (52300) Rental/Lease - Equipmnt $56,669 $36,800 $3,300 $0 (52302) Rental/Lease - Real Property $50,581 $62,450 $62,450 $68,000 (52400) Membership & Dues $3,005 $4,750 $4,750 $4,050 (52405) Publications $0 $100 $100 $100 (52410) Meetings $210 $1,000 $1,000 $1,000 (52415) Conferences $5,840 $14,000 $14,000 $7,500 (52420) Mileage Reimbursement $456 $500 $500 $500 (52500) Education & Training $2,998 $4,500 $4,500 $6,000 (52525) Commissioner Compensation $855 $1,500 $1,500 $1,500 (53520) Admissions - Youth Activities $11,254 $25,000 $25,000 $21,000 OPERATING EXP TOTAL $159,024 $191,550 $158,050 $149,698 Professional Svcs (54900) PS - Other Prof Svcs $3,761 $6,225 $30,781 $750 PROFESSIONAL SVCS TOTAL $3,761 $6,225 $30,781 $750 Contract Services (55300) Cs - Special Events $238,870 $216,800 $250,300 $251,800 (55305) Cs - Athletic Programs $4,536 $6,000 $6,000 $6,000 (55310) Cs - Senior Programs $28,858 $48,350 $48,350 $48,350 (55315) Cs - Youth Programs $4,343 $13,300 $13,300 $10,000 (55320) Cs - Contract Classes $189,485 $262,000 $262,000 $224,000 (55330) Cs - Security $2,762 $3,050 $3,050 $2,800 (55402) Cs-Sheriff - Special Events $15,057 $25,000 $25,000 $20,000 CONTRACT SERVICES TOTAL $483,911 $574,500 $608,000 $562,950 TOTAL $2,229,337 $2,797,668 $2,822,224 $2,763,223 128 7.1.b Packet Pg. 182 POSITION ALLOCATION FUNDING DETAIL 100520 - Recreation Position Name 2026 Allocated FTE Count PreSchool Teacher PT (30 hr/wk)0.75 Recreation Coordinator 2.75 Parks & Recreation Director 0.5 Recreation Coordinator-Sports 1 Recreation Superintendent 0.75 Recreation Supervisor 1.7 Recreation Coordinator-DBC2 1 Recreation Coordinator-Seniors 0.18 Recreation Coordinator-DBC 0.75 Senior Maintenance Worker 0.5 Administrative Coordinator 1.1 ALLOCATED FTE COUNT 10.98 129 7.1.b Packet Pg. 183 PUBLIC WORKS DEPARTMENT OVERVIEW The Public Works Department is committed to providing for the efficient operation of public works systems and programs. The vital services include: planning, designing, constructing, and monitoring the City’s roadways and sidewalk infrastructure as well as sewer and storm drain systems; overseeing traffic management/control systems and traffic signal timing programs; maintaining and repairing all City buildings and fleet of vehicles and equipment; maintaining public parks/public property and Landscape Assessment Districts’ medians, parkways, mini parks, slopes, and open space; managing the engineering design and construction of the City’s robust capital improvements program; reviewing/planning and permitting land development activities and subdivisions; and managing environmental programs such as the National Pollutant Discharge Elimination System (NPDES). The Department budget consists of Public Works Administration, Engineering, Road Maintenance, Parks and Facilities Maintenance, and Landscape Maintenance. Public Works is also actively involved in representing community’s interests on significant regional issues, such as storm water and transportation. Below is the combined budget for the Public Works department which includes expenditures for Public Works Administration, Engineering, Civic Center, Parks & Facilities Maintenance, Landscape Maintenance, and Road Maintenance divisions. These divisions are also separately shown on the following pages. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 130 7.1.b Packet Pg. 184 PUBLIC WORKS ORGANIZATIONAL CHART 131 7.1.b Packet Pg. 185 PUBLIC WORKS DEPARTMENT BUDGET Public Works Department Summary 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services $1,939,385 $2,173,074 $2,083,075 $2,300,946 Supplies $244,781 $201,200 $201,200 $194,200 Operating Exp $1,156,955 $1,363,685 $1,413,662 $1,377,685 Professional Svcs $145,214 $707,800 $752,800 $329,800 Contract Services $1,871,488 $2,316,100 $2,361,099 $2,322,300 Capital Outlay Exp $70,796 $54,100 $54,100 $42,000 TOTAL $5,428,619 $6,815,959 $6,865,936 $6,566,931 132 7.1.b Packet Pg. 186 610 - PUBLIC WORKS ADMINISTRATION DIVISION OVERVIEW The Public Works Department is committed to providing for the efficient operation of public works systems and programs. The vital services include: planning, designing, constructing, and monitoring the City’s roadways and sidewalk infrastructure as well as sewer and storm drain systems; overseeing traffic management/control systems and traffic signal timing programs; maintaining and repairing all City buildings and fleet of vehicles and equipment; maintaining public parks/public property and Landscape Assessment Districts’ medians, parkways, mini parks, slopes, and open space; managing the engineering design and construction of the City’s robust capital improvements program; reviewing/planning and permitting land development activities and subdivisions; and managing environmental programs such as the National Pollutant Discharge Elimination System (NPDES). The Department budget consists of Public Works Administration, Engineering, Road Maintenance, Parks and Facilities Maintenance, and Landscape Maintenance. Public Works is also actively involved in representing community’s interests on significant regional issues, such as storm water and transportation. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 133 7.1.b Packet Pg. 187 BUDGET DETAIL 100610 - Public Works Administration 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services (50010) Salaries $402,603 $361,703 $346,703 $374,116 (50020) Over Time Wages $919 $500 $500 $500 (50040) Classic Member Retiremnt $55,439 $47,299 $47,299 $49,127 (50042) Classic Member Ual Pmts $21,826 $32,014 $32,014 $38,780 (50044) Pepra Member Retiremnt $7,621 $8,483 $8,483 $8,801 (50046) Pepra Member Ual Pmts $0 $425 $425 $477 (50050) City Paid Benefits $6,954 $3,063 $3,063 $2,842 (50052) Worker's Compensation $7,967 $6,453 $6,453 $6,717 (50054) Short/Long Term Disability $1,758 $3,575 $3,575 $3,682 (50056) Medicare Expense $5,981 $5,284 $5,284 $5,439 (50060) Benefit Allotment $57,476 $53,490 $53,490 $56,580 (50072) Auto Allowance $2,368 $2,109 $2,109 $2,109 (50074) Technology Allowance $1,455 $1,800 $1,800 $1,800 PERSONNEL SERVICES TOTAL $572,366 $526,198 $511,198 $550,970 Supplies (51200) Operating Supplies $4,653 $6,000 $6,000 $6,000 (51300) Small Tools & Equipment $308 $1,500 $1,500 $1,500 SUPPLIES TOTAL $4,960 $7,500 $7,500 $7,500 Operating Exp (52110) Printing $0 $2,500 $2,500 $2,000 (52160) Advertising $651 $4,000 $4,000 $1,500 (52400) Membership & Dues $930 $3,385 $3,385 $3,385 (52405) Publications $0 $1,500 $1,500 $1,500 (52410) Meetings $875 $1,000 $1,000 $1,000 (52415) Conferences $21 $14,500 $14,500 $9,500 (52420) Mileage Reimbursement $0 $500 $500 $500 (52500) Education & Training $830 $5,000 $5,000 $5,000 (52525) Commissioner Compensation $945 $1,350 $1,350 $1,350 OPERATING EXP TOTAL $4,252 $33,735 $33,735 $25,735 Professional Svcs (54200) PS - Environmental Services $0 $60,000 $60,000 $30,000 (54400) PS - Engineering $9,089 $0 $45,000 $0 (54900) PS - Other Prof Svcs $3,231 $4,000 $4,000 $4,000 PROFESSIONAL SVCS TOTAL $12,320 $64,000 $109,000 $34,000 Contract Services (55550) Cs - Industrial Waste Services $46,933 $50,000 $50,000 $50,000 CONTRACT SERVICES TOTAL $46,933 $50,000 $50,000 $50,000 TOTAL $640,831 $681,433 $711,433 $668,205 134 7.1.b Packet Pg. 188 POSITION ALLOCATION FUNDING DETAIL 100610 - Public Works Administration Position Name 2026 Allocated FTE Count Public Works Manager/Assistant City Engineer 0.475 Engineering Technician 0.3 Associate Engineer 0.5 Senior Public Works Inspector 0.15 Public Works Director/City Engineer 0.475 Administrative Coordinator 0.675 ALLOCATED FTE COUNT 2.575 135 7.1.b Packet Pg. 189 615 - ENGINEERING DIVISION OVERVIEW The Public Works Department is committed to providing for the efficient operation of public works systems and programs. The vital services include: planning, designing, constructing, and monitoring the City’s roadways and sidewalk infrastructure as well as sewer and storm drain systems; overseeing traffic management/control systems and traffic signal timing programs; maintaining and repairing all City buildings and fleet of vehicles and equipment; maintaining public parks/public property and Landscape Assessment Districts’ medians, parkways, mini parks, slopes, and open space; managing the engineering design and construction of the City’s robust capital improvements program; reviewing/planning and permitting land development activities and subdivisions; and managing environmental programs such as the National Pollutant Discharge Elimination System (NPDES). The Department budget consists of Public Works Administration, Engineering, Road Maintenance, Parks and Facilities Maintenance, and Landscape Maintenance. Public Works is also actively involved in representing community’s interests on significant regional issues, such as storm water and transportation. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 136 7.1.b Packet Pg. 190 BUDGET DETAIL 100615 - Engineering 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services (50010) Salaries $177,831 $271,284 $256,284 $300,241 (50020) Over Time Wages $717 $1,500 $1,500 $1,500 (50040) Classic Member Retiremnt $26,222 $29,293 $29,293 $30,737 (50042) Classic Member Ual Pmts $11,805 $19,819 $19,819 $24,254 (50044) Pepra Member Retiremnt $2,628 $9,106 $9,106 $11,166 (50046) Pepra Member Ual Pmts $0 $455 $455 $603 (50050) City Paid Benefits $3,634 $2,782 $2,782 $2,990 (50052) Worker's Compensation $4,999 $5,446 $5,446 $6,124 (50054) Short/Long Term Disability $828 $2,694 $2,694 $3,003 (50056) Medicare Expense $2,733 $3,982 $3,982 $4,354 (50060) Benefit Allotment $28,891 $50,676 $50,676 $50,676 (50072) Auto Allowance $666 $666 $666 $666 (50074) Technology Allowance $535 $360 $360 $360 PERSONNEL SERVICES TOTAL $261,489 $398,063 $383,063 $436,674 Professional Svcs (54400) PS - Engineering $84,421 $215,500 $215,500 $130,500 (54410) PS - Traffic $28,951 $115,000 $115,000 $115,000 (54420) PS - Plan Checking $1,544 $103,000 $103,000 $20,000 (54430) PS - Soils/Surveying $17,978 $50,000 $50,000 $20,000 (54440) PS - Inspection $0 $10,300 $10,300 $10,300 PROFESSIONAL SVCS TOTAL $132,894 $493,800 $493,800 $295,800 TOTAL $394,383 $891,863 $876,863 $732,474 POSITION ALLOCATION FUNDING DETAIL 100615 - Engineering Position Name 2026 Allocated FTE Count Public Works Inspector 1 Public Works Manager/Assistant City Engineer 0.15 Engineering Technician 0.3 Associate Engineer 0.5 Senior Public Works Inspector 0.4 Public Works Director/City Engineer 0.15 Administrative Coordinator 0.2 ALLOCATED FTE COUNT 2.7 137 7.1.b Packet Pg. 191 630 - PARKS & FACILITIES MAINTENANCE DIVISION OVERVIEW The Public Works Department is committed to providing for the efficient operation of public works systems and programs. The vital services include: planning, designing, constructing, and monitoring the City’s roadways and sidewalk infrastructure as well as sewer and storm drain systems; overseeing traffic management/control systems and traffic signal timing programs; maintaining and repairing all City buildings and fleet of vehicles and equipment; maintaining public parks/public property and Landscape Assessment Districts’ medians, parkways, mini parks, slopes, and open space; managing the engineering design and construction of the City’s robust capital improvements program; reviewing/planning and permitting land development activities and subdivisions; and managing environmental programs such as the National Pollutant Discharge Elimination System (NPDES). City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 138 7.1.b Packet Pg. 192 BUDGET DETAIL 100630 - Parks & Facilities Maintenance 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services (50010) Salaries $345,473 $373,425 $328,426 $387,466 (50020) Over Time Wages $2,066 $8,000 $8,000 $8,000 (50030) Part-Time Wages $1,670 $16,848 $16,848 $16,848 (50040) Classic Member Retiremnt $35,438 $34,405 $34,405 $35,532 (50042) Classic Member Ual Pmts $26,167 $23,282 $23,282 $28,042 (50044) Pepra Member Retiremnt $11,637 $14,408 $14,408 $15,180 (50046) Pepra Member Ual Pmts $0 $718 $718 $819 (50050) City Paid Benefits $5,534 $3,290 $3,290 $3,499 (50052) Worker's Compensation $10,736 $9,216 $9,216 $9,593 (50054) Short/Long Term Disability $1,662 $3,628 $3,628 $3,752 (50056) Medicare Expense $5,184 $5,685 $5,685 $5,864 (50057) Medicare Payable $0 $575 $575 $0 (50060) Benefit Allotment $67,817 $73,278 $73,278 $77,508 (50072) Auto Allowance $222 $222 $222 $222 (50074) Technology Allowance $120 $120 $120 $120 PERSONNEL SERVICES TOTAL $513,726 $567,100 $522,101 $592,445 Supplies (51200) Operating Supplies $31,213 $45,700 $45,700 $45,700 (51300) Small Tools & Equipment $13,699 $5,000 $5,000 $5,000 SUPPLIES TOTAL $44,912 $50,700 $50,700 $50,700 Operating Exp (52210) Electric Utility Expenditure $56,967 $56,000 $56,000 $58,000 (52215) Gas Utility Expenditure $1,646 $5,200 $5,200 $5,200 (52220) Water Utility Expenditure $250,062 $314,700 $314,700 $314,700 (52300) Rental/Lease - Equipmnt $46 $7,500 $7,500 $7,500 (52320) Maint Of Grounds/Buildings $225,980 $215,500 $265,477 $215,500 (52400) Membership & Dues $750 $1,450 $1,450 $1,450 (52415) Conferences $1,300 $5,000 $5,000 $5,000 OPERATING EXP TOTAL $536,752 $605,350 $655,327 $607,350 Contract Services (55000) Cs - Contract Services $14,052 $0 $44,999 $0 (55505) Cs - Pw Contract Services $370,501 $410,000 $410,000 $422,500 CONTRACT SERVICES TOTAL $384,553 $410,000 $454,999 $422,500 Capital Outlay Exp (56116) Equipment $29,648 $37,100 $37,100 $40,000 CAPITAL OUTLAY EXP TOTAL $29,648 $37,100 $37,100 $40,000 TOTAL $1,509,591 $1,670,250 $1,720,227 $1,712,995 139 7.1.b Packet Pg. 193 POSITION ALLOCATION FUNDING DETAIL 100630 - Parks & Facilities Maintenance Position Name 2026 Allocated FTE Count Parks & Maintenance Superintendent 0.5 Public Works Manager/Assistant City Engineer 0.05 Maintenance Worker (PT)0.45 Facilities Maintenance Supervisor 0.85 Public Works Director/City Engineer 0.05 Facilities & Asset Maintenance Technician 0.5 Senior Maintenance Worker 0.7 Administrative Coordinator 0.875 ALLOCATED FTE COUNT 3.975 140 7.1.b Packet Pg. 194 645 - LANDSCAPE MAINTENANCE DIVISION OVERVIEW The Public Works Department is committed to providing for the efficient operation of public works systems and programs. The vital services include: planning, designing, constructing, and monitoring the City’s roadways and sidewalk infrastructure as well as sewer and storm drain systems; overseeing traffic management/control systems and traffic signal timing programs; maintaining and repairing all City buildings and fleet of vehicles and equipment; maintaining public parks/public property and Landscape Assessment Districts’ medians, parkways, mini parks, slopes, and open space; managing the engineering design and construction of the City’s robust capital improvements program; reviewing/planning and permitting land development activities and subdivisions; and managing environmental programs such as the National Pollutant Discharge Elimination System (NPDES). BUDGET DETAIL 100645 - Landscape Maintenance 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Contract Services (55522) Cs - Tree Maintenance $359,931 $304,600 $304,600 $378,800 (55528) Cs - Pkwy/Vegetation Control $32,514 $42,500 $42,500 $44,000 CONTRACT SERVICES TOTAL $392,444 $347,100 $347,100 $422,800 TOTAL $392,444 $347,100 $347,100 $422,800 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 141 7.1.b Packet Pg. 195 655 - ROAD MAINTENANCE DIVISION OVERVIEW The Public Works Department is committed to providing for the efficient operation of public works systems and programs. The vital services include: planning, designing, constructing, and monitoring the City’s roadways and sidewalk infrastructure as well as sewer and storm drain systems; overseeing traffic management/control systems and traffic signal timing programs; maintaining and repairing all City buildings and fleet of vehicles and equipment; maintaining public parks/public property and Landscape Assessment Districts’ medians, parkways, mini parks, slopes, and open space; managing the engineering design and construction of the City’s robust capital improvements program; reviewing/planning and permitting land development activities and subdivisions; and managing environmental programs such as the National Pollutant Discharge Elimination System (NPDES). City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 142 7.1.b Packet Pg. 196 BUDGET DETAIL 100655 - Road Maintenance 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services (50010) Salaries $287,992 $339,732 $324,732 $357,016 (50020) Over Time Wages $2,699 $3,500 $3,500 $3,500 (50040) Classic Member Retiremnt $33,773 $35,848 $35,848 $37,349 (50042) Classic Member Ual Pmts $18,483 $24,260 $24,260 $29,479 (50044) Pepra Member Retiremnt $8,210 $11,564 $11,564 $12,425 (50046) Pepra Member Ual Pmts $0 $576 $576 $670 (50050) City Paid Benefits $5,977 $3,000 $3,000 $3,174 (50052) Worker's Compensation $10,591 $9,150 $9,150 $9,657 (50054) Short/Long Term Disability $1,330 $3,347 $3,347 $3,505 (50056) Medicare Expense $4,456 $4,952 $4,952 $5,182 (50060) Benefit Allotment $54,247 $68,019 $68,019 $71,949 (50072) Auto Allowance $444 $444 $444 $444 (50074) Technology Allowance $240 $240 $240 $240 PERSONNEL SERVICES TOTAL $428,442 $504,632 $489,632 $534,590 Supplies (51200) Operating Supplies $1,367 $5,000 $5,000 $3,000 (51250) Road Maintenance Supplies $157,350 $75,000 $75,000 $70,000 (51300) Small Tools & Equipment $315 $10,000 $10,000 $10,000 SUPPLIES TOTAL $159,033 $90,000 $90,000 $83,000 Operating Exp (52210) Electric Utility Expenditure $143,379 $132,000 $132,000 $132,000 (52300) Rental/Lease - Equipmnt $8,351 $10,000 $10,000 $15,000 (52310) Equipment Maintenance $226 $6,000 $6,000 $6,000 OPERATING EXP TOTAL $151,957 $148,000 $148,000 $153,000 Contract Services (55510) Cs - Street Sweeping $164,012 $210,000 $210,000 $210,000 (55512) Cs - Road Maintenance $678,571 $980,000 $980,000 $898,000 (55528) Cs - Pkwy/Vegetation Control $125,567 $160,000 $160,000 $160,000 (55530) Cs - Right Of Way Clean Up $19,485 $65,000 $65,000 $65,000 (55536) Cs - Traffic Signal Maint $59,924 $94,000 $94,000 $94,000 CONTRACT SERVICES TOTAL $1,047,558 $1,509,000 $1,509,000 $1,427,000 TOTAL $1,786,990 $2,251,632 $2,236,632 $2,197,590 143 7.1.b Packet Pg. 197 POSITION ALLOCATION FUNDING DETAIL 100655 - Road Maintenance Position Name 2026 Allocated FTE Count Public Works Maintenance Superintendent-Streets 0.975 Public Works Manager/Assistant City Engineer 0.1 Engineering Technician 0.3 Senior Public Works Inspector 0.35 Public Works Director/City Engineer 0.1 Facilities & Asset Maintenance Technician 0.475 Senior Maintenance Worker 0.975 ALLOCATED FTE COUNT 3.275 144 7.1.b Packet Pg. 198 TOTAL TRANSFERS IN Total Transfers In 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 ProposedBudget (49100) Transfer In - General Fd $6,433,027 $2,549,569 $4,764,121 $1,595,375 (49102) Transfer In - Law Enforcement $27,735 $50,000 $50,000 $50,000 (49104) Transfer In - Tech Reserve $72,890 $705,000 $705,000 $250,000 (49105) Transfer In - Opeb Reserve $88,000 $88,000 $88,000 $88,000 (49201) Transfer In - Measure W $434,523 $0 $451,435 $0 (49202) Transfer In - Rmra Fund $1,048,614 $0 $4,225,007 $0 (49203) Transfer In - Measure M $1,835,004 $0 $1,064,037 $0 (49204) Transfer In - Measure R $1,132,017 $0 $897,732 $0 (49205) Transfer In - Gas Tax Fd $1,687,958 $1,475,000 $1,734,671 $1,435,000 (49206) Transfer In - Prop A $5,944 $0 $44,057 $0 (49207) Transfer In - Prop C $746,527 $0 $2,760,343 $0 (49209) Transfer In - Tda/Trails Fund $42,131 $0 $31,519 $0 (49225) Transfer In - Cdbg Fund $170,776 $0 $141,299 $0 (49250) Transfer In - Ab939 $0 $10,000 $10,000 $10,000 (49251) Transfer In - Ab2766 $132,000 $70,000 $70,000 $0 (49252) Transfer In-Waste Hauler $233,740 $0 $162,260 $0 (49262) Transfer In - Park Development $208,836 $0 $1,864,955 $0 (49270) Transfer In - Peg Fees $85,267 $0 $323,060 $0 (49280) Transfer In - Cops Fund $152,500 $152,500 $152,500 $152,500 (49281) Transfer In - Cleep Fund $8,351 $0 $0 $0 (49501) Transfer In - Self Insurance $0 $0 $0 $100,000 (49504) Transfer In -Building/Facility $0 $0 $10,000 $0 TOTAL $14,545,840 $5,100,069 $19,549,996 $3,680,875 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 145 7.1.b Packet Pg. 199 TOTAL TRANSFERS OUT Total Transfers Out 2023-24 Actual 2024-25 AdoptedBudget 2024-25 Revised Budget 2025-26 ProposedBudget (59107) Transfer Out - Homelessness Response Fund $50,000 $50,000 $50,000 $50,000 (59100) Transfer Out - General Fund $1,236,144 $1,687,500 $1,687,500 $1,647,500 (59101) Transfer Out - Com Org Fund $8,200 $20,000 $20,000 $20,000 (59102) Transfer Out - Law Enforcement $295,004 $0 $0 $0 (59103) Transfer Out - General Plan Reserve $207,000 $0 $58,000 $0 (59104) Transfer Out - Tech Reserve Fd $100,000 $100,000 $100,000 $100,000 (59105) Transfer Out - OPEB Res Fund $116,000 $40,000 $40,000 $44,000 (59238) Transfer Out - Llad #38 $206,891 $308,477 $308,477 $217,326 (59239) Transfer Out - Llad #39 $42,560 $44,037 $44,037 $45,535 (59241) Transfer Out-Llad #41 $11,298 $11,955 $11,955 $12,314 (59248) Transfer Out - Tres Hermanos $90,330 $100,000 $100,000 $80,000 (59262) Transfer Out - Park Dev Fund $1,204,585 $0 $0 $0 (59301) Transfer Out - Cip Fund $7,908,957 $150,000 $14,488,347 $0 (59401) Transfer Out - Debt Service $715,266 $721,900 $721,900 $729,700 (59501) Transfer Out - Self Insurance $609,380 $580,000 $580,000 $0 (59502) Transfer Out - Vehicle Repl Fund $278,750 $339,000 $339,000 $296,500 (59503) Transfer Out-Computer Equip Fund $72,890 $705,000 $758,580 $250,000 (59504) Transfer Out - Building Fund $1,304,585 $154,200 $154,200 $100,000 (59601) Transfer Out - OPEB Trust $88,000 $88,000 $88,000 $88,000 TOTAL $14,545,840 $5,100,069 $19,549,996 $3,680,875 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 146 7.1.b Packet Pg. 200 7.1.b Packet Pg. 201 PERSONNEL SUMMARY FY 2025/26 Proposed Budget No personnel changes proposed for FY 2025/26 FY 2024/25 Revised Budget Includes two (2) additional new full-time positions: • Public Works Department: (1) Management Analyst • Parks & Recreation Department: (1) Recreation Coordinator Includes three (3) reclassifications: •Finance Department: (1) Accountant to Senior Accountant •Human Resources Department: (1) Human Resources Technician to Senior Human Resources Technician •Community Relations Division: (1) Senior Community Relations Coordinator to Community Relations Coordinator FY 2023/24 Revised Budget Included eight (8) reclassifications of current full-time employees: • Parks & Recreation Department: (3) Recreation Specialists to Recreation Coordinators • Finance Department: (2) Accounting Technicians to Senior Accounting Technicians • Public Works Department: (1) Public Works Inspector to Senior Public Works Inspector; (2) Maintenance Workers to Senior Maintenance Workers Included five (5) additional new full-time positions: • City Manager's Office: (2) Management Analysts • Community Relations Department: (1) Community Relations Coordinator • Public Works Department: (1) Management Analyst; (1) Maintenance Worker City of Diamond Bar Budget Fiscal Year 25/26 148 7.1.b Packet Pg. 202 149 7.1.b Packet Pg. 203 150 7.1.b Packet Pg. 204 7.1.b Packet Pg. 205 101 - COMMUNITY ORGANIZATION SUPPORT FUND FUND DESCRIPTION This fund was established in FY 1997/1998 to account for transfers and expenditures related to the City Council's policy to support various non profit community organizations which are of a benefit to the City. The City has continued this program to show their ever-increasing interest and support of the City's non-profit community organizations. BUDGET DETAIL 101 - Community Organization Support Fund 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Interfund Transfers (49100) Transfer In - General Fd $8,200 $20,000 $20,000 $20,000 INTERFUND TRANSFERS TOTAL $8,200 $20,000 $20,000 $20,000 REVENUES TOTAL $8,200 $20,000 $20,000 $20,000 Expenses Operating Exp (52600) Contributions - Comm Grps $8,200 $20,000 $20,000 $20,000 OPERATING EXP TOTAL $8,200 $20,000 $20,000 $20,000 EXPENSES TOTAL $8,200 $20,000 $20,000 $20,000 REVENUES LESS EXPENSES $0 $0 $0 $0 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 152 7.1.b Packet Pg. 206 102 - LAW ENFORCEMENT RESERVE FUND FUND DESCRIPTION This fund was established in FY 2012/2013 to incorporate a method to fund future increases in the Sheriff 's Department contract and the Liability Trust Fund. The primary revenue source in this fund is from annual savings realized in the law enforcement budget in the General Fund. BUDGET DETAIL 102 - Law Enforcement Reserve Fund 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues $337,442 $0 $0 $0 Expenses Supplies $0 $0 $2,000 $0 Operating Exp $0 $0 $8,000 $0 Professional Svcs $185,000 $0 $0 $0 Capital Outlay Exp $0 $45,000 $45,000 $0 Interfund Transfer Out (59100) Transfer Out - General Fund $27,735 $50,000 $50,000 $50,000 INTERFUND TRANSFER OUT TOTAL $27,735 $50,000 $50,000 $50,000 EXPENSES TOTAL $212,735 $95,000 $105,000 $50,000 REVENUES LESS EXPENSES $124,707 -$95,000 -$105,000 -$50,000 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 153 7.1.b Packet Pg. 207 103 - GENERAL PLAN UPDATE FUND FUND DESCRIPTION This fund was created in FY 2014/2015 to establish an allocation of resources needed to fund the preparation of a comprehensive update to the City's General Plan. BUDGET DETAIL 103 - General Plan Update Fund 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues $229,307 $0 $58,000 $0 Expenses Supplies (51200) Operating Supplies $0 $1,000 $1,000 $1,000 SUPPLIES TOTAL $0 $1,000 $1,000 $1,000 Operating Exp (52110) Printing $0 $2,500 $2,500 $2,500 (52160) Advertising $0 $2,500 $2,500 $2,500 (52170) Postage $0 $6,000 $6,000 $6,000 OPERATING EXP TOTAL $0 $11,000 $11,000 $11,000 Professional Svcs (54300) PS -Planning General Plan $6,541 $0 $0 $0 (54900) PS - Other Prof Svcs $287,488 $0 $196,949 $0 PROFESSIONAL SVCS TOTAL $294,029 $0 $196,949 $0 EXPENSES TOTAL $294,029 $12,000 $208,949 $12,000 REVENUES LESS EXPENSES -$64,722 -$12,000 -$150,949 -$12,000 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 154 7.1.b Packet Pg. 208 104 - TECHNOLOGY RESERVE FUND FUND DESCRIPTION This fund was created in FY 2015/2016 to establish an allocation of resources needed to fund the future replacement of a variety of hardware and software platforms throughout the City. BUDGET DETAIL Tech Reserve Fund 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Building Fees (48020) Plan Check Fees-Bldg/Sfty -$13 $0 $0 $0 (48030) Permit System Replacement $45,129 $74,000 $74,000 $74,000 BUILDING FEES TOTAL $45,116 $74,000 $74,000 $74,000 Investment Income (48500) Investment Earnings $23,013 $0 $0 $0 (48510) Unrealized Gain/Loss Fmv $8,803 $0 $0 $0 INVESTMENT INCOME TOTAL $31,816 $0 $0 $0 Interfund Transfers (49100) Transfer In - General Fd $100,000 $100,000 $100,000 $100,000 INTERFUND TRANSFERS TOTAL $100,000 $100,000 $100,000 $100,000 REVENUES TOTAL $176,932 $174,000 $174,000 $174,000 Expenses Interfund Transfer Out (59503) Transfer Out-Computer Equip Fund $72,890 $705,000 $705,000 $250,000 INTERFUND TRANSFER OUT TOTAL $72,890 $705,000 $705,000 $250,000 EXPENSES TOTAL $72,890 $705,000 $705,000 $250,000 REVENUES LESS EXPENSES $104,042 -$531,000 -$531,000 -$76,000 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 155 7.1.b Packet Pg. 209 105 - OTHER POST EMPLOYMENT BENEFITS (OPEB) RESERVE FUND FUND DESCRIPTION This fund was created in FY 2014/2015 to establish an allocation of resources needed to fund the Other Post Employment Benefits (OPEB) unfunded liability. BUDGET DETAIL (REVENUES) 105 - OPEB Fund Official (Revenues) 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Investment Income (48500) Investment Earnings $10,275 $0 $0 $0 (48510) Unrealized Gain/Loss Fmv $3,930 $0 $0 $0 INVESTMENT INCOME TOTAL $14,205 $0 $0 $0 Interfund Transfers (49100) Transfer In - General Fd $116,000 $40,000 $40,000 $44,000 INTERFUND TRANSFERS TOTAL $116,000 $40,000 $40,000 $44,000 TOTAL $130,205 $40,000 $40,000 $44,000 BUDGET DETAIL (EXPENSES) 105 - OPEB Fund Official (Expenses) 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services (50048) Post Emplymt Beneft (OPEB)$19,863 $20,000 $20,000 $22,000 PERSONNEL SERVICES TOTAL $19,863 $20,000 $20,000 $22,000 Interfund Transfer Out (59601) Transfer Out - OPEB Trust $88,000 $88,000 $88,000 $88,000 INTERFUND TRANSFER OUT TOTAL $88,000 $88,000 $88,000 $88,000 TOTAL $107,863 $108,000 $108,000 $110,000 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 156 7.1.b Packet Pg. 210 107 - HOMELESSNESS RESPONSE FUND FUND DESCRIPTION Special Fund 107 was established in Fiscal Year 2023-24 to centralize the City's revenues and expenses related to homelessness response. BUDGET DETAIL 107 - Homelessness Response Fund 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Interfund Transfers (49100) Transfer In - General Fd $50,000 $50,000 $50,000 $50,000 INTERFUND TRANSFERS TOTAL $50,000 $50,000 $50,000 $50,000 REVENUES TOTAL $50,000 $50,000 $50,000 $50,000 Expenses Contract Services (55000) Cs - Contract Services $914 $50,000 $50,000 $50,000 CONTRACT SERVICES TOTAL $914 $50,000 $50,000 $50,000 EXPENSES TOTAL $914 $50,000 $50,000 $50,000 REVENUES LESS EXPENSES $49,086 $0 $0 $0 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 157 7.1.b Packet Pg. 211 7.1.b Packet Pg. 212 201 - MEASURE W LOCAL RETURN FUND FUND DESCRIPTION Approved by the voters on November 6, 2018, Measure W provides for a 2.5 cents per square foot of “impermeable surface” assessment on the property tax bill to fund projects that improve water quality. This fund accounts for the local return of 40% that is remitted by the County to the City of the total assessments received from Diamond Bar property tax payers. The County retains the remaining amount which is used to fund water quality improvement projects at the regional level. POSITION FUNDING ALLOCATION DETAIL 201 - Measure W Position Name 2026 Allocated FTE Count Management Analyst 0.45 Public Works Manager/Assistant City Engineer 0.1 Engineering Technician 0.1 Associate Engineer 0.2 Senior Public Works Inspector 0.1 Public Works Director/City Engineer 0.1 ALLOCATED FTE COUNT 1.05 BUDGET DETAIL 201 - Measure W Official 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues County Revenue (44050) Measure W Revenue $839,815 $838,000 $838,000 $838,000 COUNTY REVENUE TOTAL $839,815 $838,000 $838,000 $838,000 Investment Income (48500) Investment Earnings $66,130 $0 $0 $0 (48510) Unrealized Gain/Loss Fmv $25,296 $0 $0 $0 INVESTMENT INCOME TOTAL $91,425 $0 $0 $0 REVENUES TOTAL $931,240 $838,000 $838,000 $838,000 Expenses City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 159 7.1.b Packet Pg. 213 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Expenses Personnel Services (50010) Salaries $51,760 $127,767 $127,767 $134,354 (50020) Over Time Wages $25 $0 $0 $0 (50040) Classic Member Retiremnt $2,440 $10,975 $10,975 $11,433 (50042) Classic Member Ual Pmts $3,128 $7,430 $7,430 $9,026 (50044) Pepra Member Retiremnt $2,983 $5,453 $5,453 $5,823 (50046) Pepra Member Ual Pmts $0 $102 $102 $115 (50050) City Paid Benefits $754 $1,208 $1,208 $1,162 (50052) Worker's Compensation $2,448 $2,098 $2,098 $2,206 (50054) Short/Long Term Disability $201 $1,267 $1,267 $1,326 (50056) Medicare Expense $815 $1,837 $1,837 $1,923 (50060) Benefit Allotment $9,859 $21,744 $21,744 $23,004 (50072) Auto Allowance $185 $444 $444 $444 (50074) Technology Allowance $100 $240 $240 $240 PERSONNEL SERVICES TOTAL $74,700 $180,565 $180,565 $191,056 Professional Svcs (54010) PS - Accounting & Auditing $20,000 $0 $0 $0 (54200) PS - Environmental Services $313,309 $284,500 $284,500 $284,500 (54400) PS - Engineering $2,895 $0 $0 $0 PROFESSIONAL SVCS TOTAL $336,204 $284,500 $284,500 $284,500 Contract Services (55505) Cs - Pw Contract Services $0 $15,000 $15,000 $15,000 (55530) Cs - Right Of Way Clean Up $39,725 $120,000 $120,000 $105,000 CONTRACT SERVICES TOTAL $39,725 $135,000 $135,000 $120,000 CIP Capital Projects $0 $836,000 $836,000 $0 Interfund Transfer Out (59301) Transfer Out - Cip Fund $434,523 $0 $451,435 $0 INTERFUND TRANSFER OUT TOTAL $434,523 $0 $451,435 $0 EXPENSES TOTAL $885,152 $1,436,065 $1,887,500 $595,556 REVENUES LESS EXPENSES $46,088 -$598,065 -$1,049,500 $242,444 160 7.1.b Packet Pg. 214 202 - ROAD MAINTENANCE AND REHABILITATION FUND FUND DESCRIPTION Senate Bill 1 (SB-1), the Road Repair and Accountability Act of 2017 was signed into law in April 2017 in order to address the significant multi-modal transportation funding shortfalls statewide. SB-1 prioritizes funding towards maintenance, rehabilitation and safety improvements on state highways, local streets and roads, and bridges, and to improve the State's trade corridors, transit and active transportation facilities. BUDGET DETAIL 202 - Road Maintenance & Rehabilitation 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues State Revenue (43080) Rmra (Sb-1) - Road Maint Rehab $1,418,584 $1,406,837 $1,406,837 $1,488,368 STATE REVENUE TOTAL $1,418,584 $1,406,837 $1,406,837 $1,488,368 Investment Income (48500) Investment Earnings $156,994 $12,900 $12,900 $12,900 (48510) Unrealized Gain/Loss Fmv $60,053 $0 $0 $0 INVESTMENT INCOME TOTAL $217,046 $12,900 $12,900 $12,900 REVENUES TOTAL $1,635,631 $1,419,737 $1,419,737 $1,501,268 Expenses CIP Capital Projects $0 $1,300,000 $1,300,000 $1,500,000 Interfund Transfer Out (59301) Transfer Out - Cip Fund $1,048,614 $0 $4,225,007 $0 INTERFUND TRANSFER OUT TOTAL $1,048,614 $0 $4,225,007 $0 EXPENSES TOTAL $1,048,614 $1,300,000 $5,525,007 $1,500,000 REVENUES LESS EXPENSES $587,017 $119,737 -$4,105,270 $1,268 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 161 7.1.b Packet Pg. 215 203 - MEASURE M LOCAL RETURN FUND FUND DESCRIPTION Approved by the voters on November 8, 2016, the Measure M half-cent sales tax increase will fund projects that will improve local streets, repair potholes and improve traffic flow/safety. POSITION FUNDING ALLOCATION DETAIL 203 - Measure M Position Name 2026 Allocated FTE Count Management Analyst 0.15 ALLOCATED FTE COUNT 0.15 BUDGET DETAIL 203 - Measure M Official 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues County Revenue (44030) Measure M Revenue $1,009,371 $1,058,586 $1,058,586 $972,722 COUNTY REVENUE TOTAL $1,009,371 $1,058,586 $1,058,586 $972,722 Investment Income (48500) Investment Earnings $74,904 $7,400 $7,400 $7,400 (48510) Unrealized Gain/Loss Fmv $28,652 $0 $0 $0 INVESTMENT INCOME TOTAL $103,556 $7,400 $7,400 $7,400 REVENUES TOTAL $1,112,928 $1,065,986 $1,065,986 $980,122 Expenses Personnel Services (50010) Salaries $4,792 $14,202 $14,202 $15,375 (50044) Pepra Member Retiremnt $368 $1,140 $1,140 $1,238 (50050) City Paid Benefits $67 $167 $167 $167 (50052) Worker's Compensation $115 $121 $121 $133 (50054) Short/Long Term Disability $21 $144 $144 $154 (50056) Medicare Expense $78 $208 $208 $223 (50060) Benefit Allotment $1,252 $3,096 $3,096 $3,276 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 162 7.1.b Packet Pg. 216 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget (50060) Benefit Allotment $1,252 $3,096 $3,096 $3,276 PERSONNEL SERVICES TOTAL $6,693 $19,078 $19,078 $20,566 CIP Capital Projects $0 $950,000 $950,000 $1,343,000 Interfund Transfer Out (59301) Transfer Out - Cip Fund $1,835,004 $0 $1,064,037 $0 INTERFUND TRANSFER OUT TOTAL $1,835,004 $0 $1,064,037 $0 EXPENSES TOTAL $1,841,698 $969,078 $2,033,115 $1,363,566 REVENUES LESS EXPENSES -$728,770 $96,908 -$967,129 -$383,444 163 7.1.b Packet Pg. 217 204 - MEASURE R FUND FUND DESCRIPTION The Measure R Local Return program funds are to be used for major street resurfacing, rehabilitation, and reconstruction; pothole repair; left turn signals; bikeways; pedestrian improvements; streetscapes; signal synchronization; & transit. POSITION FUNDING ALLOCATION DETAIL 204 - Measure R Position Name 2026 Allocated FTE Count Management Analyst 0.15 ALLOCATED FTE COUNT 0.15 BUDGET DETAIL 204 - Measure R Official 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues County Revenue (44040) Measure R Revenue $893,872 $934,046 $934,046 $858,284 COUNTY REVENUE TOTAL $893,872 $934,046 $934,046 $858,284 Investment Income (48500) Investment Earnings $51,535 $4,500 $4,500 $4,500 (48510) Unrealized Gain/Loss Fmv $19,713 $0 $0 $0 INVESTMENT INCOME TOTAL $71,248 $4,500 $4,500 $4,500 REVENUES TOTAL $965,120 $938,546 $938,546 $862,784 Expenses Personnel Services (50010) Salaries $4,792 $14,202 $14,202 $15,375 (50044) Pepra Member Retiremnt $368 $1,140 $1,140 $1,238 (50050) City Paid Benefits $67 $167 $167 $167 (50052) Worker's Compensation $115 $121 $121 $133 (50054) Short/Long Term Disability $21 $144 $144 $154 (50056) Medicare Expense $78 $208 $208 $223 (50060) Benefit Allotment $1,252 $3,096 $3,096 $3,276 PERSONNEL SERVICES TOTAL $6,693 $19,078 $19,078 $20,566 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 164 7.1.b Packet Pg. 218 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget PERSONNEL SERVICES TOTAL $6,693 $19,078 $19,078 $20,566 CIP Capital Projects $0 $850,000 $850,000 $1,000,000 Interfund Transfer Out (59301) Transfer Out - Cip Fund $1,132,017 $0 $897,732 $0 INTERFUND TRANSFER OUT TOTAL $1,132,017 $0 $897,732 $0 EXPENSES TOTAL $1,138,710 $869,078 $1,766,810 $1,020,566 REVENUES LESS EXPENSES -$173,589 $69,468 -$828,264 -$157,782 165 7.1.b Packet Pg. 219 205 - GAS TAX FUND FUND DESCRIPTION The City receives funds from Sections 2105, 2106, 2107, and 2107.5 of the Streets and Highway Code. State law requires that these revenues be recorded in a Special Revenue Fund, and that they be utilized solely for street related purposes such as new construction, rehabilitation or maintenance. It is anticipated that the City will use Gas Tax Funds to fund ongoing street maintenance programs to the extent possible. Any remaining funds will be used to assist in the funding of the City's Capital Improvement Project Program. Beginning in FY 2011/2012, the State replaced Prop 42 funds with Highway Users Tax. BUDGET DETAIL 205 - Gas Tax Official 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues State Revenue (43030) Gas Tax - 2105 $333,479 $341,273 $341,273 $355,207 (43040) Gas Tax - 2106 $194,344 $196,886 $196,886 $203,438 (43050) Gas Tax - 2107 $451,393 $466,396 $466,396 $484,299 (43060) Gas Tax - 2107.5 $7,500 $7,500 $7,500 $7,500 (43070) Gas Tax - 2103 $500,051 $488,142 $488,142 $514,659 STATE REVENUE TOTAL $1,486,767 $1,500,197 $1,500,197 $1,565,103 Investment Income (48500) Investment Earnings $51,931 $1,800 $1,800 $1,800 (48510) Unrealized Gain/Loss Fmv $19,864 $0 $0 $0 INVESTMENT INCOME TOTAL $71,795 $1,800 $1,800 $1,800 REVENUES TOTAL $1,558,563 $1,501,997 $1,501,997 $1,566,903 Expenses CIP Capital Projects (56102) CIP-Traffic Control Imprv $32,217 $66,000 $66,000 $66,000 CIP CAPITAL PROJECTS TOTAL $32,217 $66,000 $66,000 $66,000 Interfund Transfer Out (59100) Transfer Out - General Fund $1,047,558 $1,475,000 $1,475,000 $1,435,000 (59301) Transfer Out - Cip Fund $640,399 $0 $259,671 $0 INTERFUND TRANSFER OUT TOTAL $1,687,958 $1,475,000 $1,734,671 $1,435,000 EXPENSES TOTAL $1,720,175 $1,541,000 $1,800,671 $1,501,000 REVENUES LESS EXPENSES -$161,612 -$39,003 -$298,674 $65,903 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 166 7.1.b Packet Pg. 220 206 - PROP A TRANSIT FUND FUND DESCRIPTION The City receives Proposition A Transit Tax which is a voter approved sales tax override for public transportation purposes. This fund has been established to account for these revenues and approved project expenditures. POSITION FUNDING ALLOCATION DETAIL 206 - Prop A Position Name 2026 Allocated FTE Count Network/Systems Technician 0.05 Management Analyst 0.25 Assistant to the City Manager 0.01 Administrative Assistant 0.275 Accounting Technician 0.65 Network/Systems Administrator 0.075 Finance Director 0.05 Principal Management Analyst 0.25 Information Systems Director 0.025 Administrative Coordinator 0.45 Senior Accounting Technician 0.65 ALLOCATED FTE COUNT 2.735 BUDGET DETAIL 206 - Prop A Official 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Other Taxes & Fees (41030) Franchise Fees $27,500 $26,000 $26,000 $26,000 OTHER TAXES & FEES TOTAL $27,500 $26,000 $26,000 $26,000 County Revenue (44010) Prop A Transportation Tax $1,437,294 $1,501,428 $1,501,428 $1,379,645 COUNTY REVENUE TOTAL $1,437,294 $1,501,428 $1,501,428 $1,379,645 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 167 7.1.b Packet Pg. 221 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget COUNTY REVENUE TOTAL $1,437,294 $1,501,428 $1,501,428 $1,379,645 Miscellaneous Fees (48400) Transit Pass Sales $63,936 $200,000 $200,000 $250,000 MISCELLANEOUS FEES TOTAL $63,936 $200,000 $200,000 $250,000 Investment Income (48500) Investment Earnings $90,582 $2,700 $2,700 $2,700 (48510) Unrealized Gain/Loss Fmv $34,649 $0 $0 $0 INVESTMENT INCOME TOTAL $125,232 $2,700 $2,700 $2,700 REVENUES TOTAL $1,653,961 $1,730,128 $1,730,128 $1,658,345 Expenses Personnel Services (50010) Salaries $51,731 $270,552 $270,552 $287,008 (50040) Classic Member Retiremnt $7,123 $38,145 $38,145 $40,252 (50042) Classic Member Ual Pmts $7,552 $23,342 $23,342 $28,645 (50044) Pepra Member Retiremnt $1,146 $6,944 $6,944 $7,530 (50046) Pepra Member Ual Pmts $0 $328 $328 $385 (50050) City Paid Benefits $946 $3,119 $3,119 $3,119 (50052) Worker's Compensation $1,274 $2,807 $2,807 $3,017 (50054) Short/Long Term Disability $244 $2,698 $2,698 $2,844 (50056) Medicare Expense $851 $3,961 $3,961 $4,174 (50060) Benefit Allotment $11,250 $58,050 $58,050 $61,416 (50072) Auto Allowance $0 $225 $225 $225 (50074) Technology Allowance $0 $186 $186 $186 PERSONNEL SERVICES TOTAL $82,118 $410,357 $410,357 $438,801 Supplies (51200) Operating Supplies $0 $1,200 $1,200 $1,200 SUPPLIES TOTAL $0 $1,200 $1,200 $1,200 Operating Exp (52255) Banking Charges $1,962 $7,500 $7,500 $3,000 (52314) Computer Maintenance $0 $3,100 $3,100 $7,000 (52400) Membership & Dues $20,000 $20,000 $20,000 $20,000 OPERATING EXP TOTAL $21,962 $30,600 $30,600 $30,000 Contract Services (55300) Cs - Special Events $7,195 $5,500 $5,500 $19,000 (55310) Cs - Senior Programs $4,783 $8,000 $8,000 $10,000 (55315) Cs - Youth Programs $10,197 $13,000 $13,000 $14,000 (55542) Cs-Bus Bench Maint $0 $35,000 $35,000 $35,000 (55560) Cs - Dial-A-Cab Services $268,288 $350,000 $375,000 $550,000 (55610) Transit Program Subsidy $17,542 $20,000 $20,000 $20,000 (55620) Transit Fares Expenses $69,406 $80,000 $80,000 $80,000 CONTRACT SERVICES TOTAL $377,410 $511,500 $536,500 $728,000 Capital Outlay Exp (56130) Computer Eq - Hardware Exp $17,046 $27,000 $27,000 $49,000 (56135) Computer Eq - Software Exp $0 $20,000 $20,000 $80,000 CAPITAL OUTLAY EXP TOTAL $17,046 $47,000 $47,000 $129,000 CIP Capital Projects $0 $600,000 $600,000 $0 Misc Expenditures $0 $0 $1,333,333 $0 Interfund Transfer Out (59301) Transfer Out - Cip Fund $5,944 $0 $44,057 $0 INTERFUND TRANSFER OUT TOTAL $5,944 $0 $44,057 $0 EXPENSES TOTAL $504,480 $1,600,657 $3,003,047 $1,327,001 REVENUES LESS EXPENSES $1,149,481 $129,471 -$1,272,919 $331,344 168 7.1.b Packet Pg. 222 207 - PROP C TRANSIT FUND FUND DESCRIPTION The City receives Proposition C Tax which is additional allocations of State Gas Tax funds from Los Angeles County. These funds must be used for street-related purposes such as construction, rehabilitation, maintenance or traffic safety. The projects must be transit related improvements. In order to spend these funds, the City must submit the project to Metropolitan Transit Authority (MTA) for prior approval. POSITION FUNDING ALLOCATION DETAIL 207 - Prop C Transit Position Name 2026 Allocated FTE Count Network/Systems Technician 0.025 Management Analyst 0.1 Network/Systems Administrator 0.05 Associate Engineer 0.8 Information Systems Director 0.025 Administrative Coordinator 0.05 ALLOCATED FTE COUNT 1.05 BUDGET DETAIL 207 - Prop C Transit Official 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues County Revenue (44020) Prop C Transportation Tax $1,192,202 $1,245,395 $1,245,395 $1,144,379 COUNTY REVENUE TOTAL $1,192,202 $1,245,395 $1,245,395 $1,144,379 Investment Income (48500) Investment Earnings $125,811 $9,500 $9,500 $9,500 (48510) Unrealized Gain/Loss Fmv $48,125 $0 $0 $0 INVESTMENT INCOME TOTAL $173,936 $9,500 $9,500 $9,500 REVENUES TOTAL $1,366,138 $1,254,895 $1,254,895 $1,153,879 Expenses Personnel Services City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 169 7.1.b Packet Pg. 223 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Personnel Services (50010) Salaries $95,750 $144,196 $344,196 $151,149 (50040) Classic Member Retiremnt $16,263 $23,468 $23,468 $24,522 (50042) Classic Member Ual Pmts $7,993 $15,804 $15,804 $19,256 (50044) Pepra Member Retiremnt $725 $1,595 $1,595 $1,734 (50046) Pepra Member Ual Pmts $0 $43 $43 $50 (50050) City Paid Benefits $2,074 $1,316 $1,316 $1,316 (50052) Worker's Compensation $2,905 $2,458 $2,458 $2,584 (50054) Short/Long Term Disability $501 $1,438 $1,438 $1,500 (50056) Medicare Expense $1,368 $2,105 $2,105 $2,195 (50060) Benefit Allotment $16,665 $24,596 $24,596 $26,024 (50072) Auto Allowance $0 $75 $75 $75 (50074) Technology Allowance $0 $90 $90 $90 PERSONNEL SERVICES TOTAL $144,245 $217,184 $417,184 $230,495 Operating Exp (52314) Computer Maintenance $30,150 $48,100 $48,100 $48,100 OPERATING EXP TOTAL $30,150 $48,100 $48,100 $48,100 Professional Svcs (54400) PS - Engineering $88,566 $205,000 $205,000 $150,000 (54410) PS - Traffic $70,748 $80,000 $80,000 $80,000 PROFESSIONAL SVCS TOTAL $159,314 $285,000 $285,000 $230,000 Contract Services (55536) Cs - Traffic Signal Maint $269,846 $320,000 $320,000 $330,000 CONTRACT SERVICES TOTAL $269,846 $320,000 $320,000 $330,000 CIP Capital Projects $0 $664,000 $664,000 $380,000 Interfund Transfer Out (59301) Transfer Out - Cip Fund $746,527 $0 $2,760,343 $0 INTERFUND TRANSFER OUT TOTAL $746,527 $0 $2,760,343 $0 EXPENSES TOTAL $1,350,082 $1,534,284 $4,494,627 $1,218,595 REVENUES LESS EXPENSES $16,056 -$279,389 -$3,239,732 -$64,716 170 7.1.b Packet Pg. 224 209 - SB 821 FUND (BIKE AND PEDESTRIAN PATHS TDA) FUND DESCRIPTION The State allocates funds to cities for the specific purpose of the construction of bike and pedestrian paths via SB821. This fund has been established to account for transactions related to the receipt and expenditure of these funds. BUDGET DETAIL 209 - SB 821 Official 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues State Revenue (43230) SB 821 - Bikeways & Trails $48,649 $100,000 $100,000 $0 STATE REVENUE TOTAL $48,649 $100,000 $100,000 $0 REVENUES TOTAL $48,649 $100,000 $100,000 $0 Expenses CIP Capital Projects $0 $100,000 $100,000 $0 Interfund Transfer Out (59301) Transfer Out - Cip Fund $42,131 $0 $31,519 $0 INTERFUND TRANSFER OUT TOTAL $42,131 $0 $31,519 $0 EXPENSES TOTAL $42,131 $100,000 $131,519 $0 REVENUES LESS EXPENSES $6,518 $0 -$31,519 $0 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 171 7.1.b Packet Pg. 225 224 - Permanent Local Housing Allocation FUND DESCRIPTION The State allocates funds to cities for the construction of affordable housing, programs to assist persons who are experiencing or are at risk of homelessness, or other housing-related assistance programs for low- to-moderate income households. This fund has been established to account for transactions related to the receipt and expenditure of these funds. BUDGET DETAIL 224 - Permanent Local Housing Allocation 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues State Revenue (43125) PLHA Revenue $0 $358,416 $358,416 $390,664 STATE REVENUE TOTAL $0 $358,416 $358,416 $390,664 REVENUES TOTAL $0 $358,416 $358,416 $390,664 Expenses Professional Svcs (54900) PS - Other Prof Svcs $0 $358,416 $358,416 $78,133 PROFESSIONAL SVCS TOTAL $0 $358,416 $358,416 $78,133 Contract Services $0 $0 $0 $312,531 EXPENSES TOTAL $0 $358,416 $358,416 $390,664 REVENUES LESS EXPENSES $0 $0 $0 $0 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 172 7.1.b Packet Pg. 226 225 - COMMUNITY DEVELOPMENT BLOCK GRANT FUND FUND DESCRIPTION The City receives an annual CDBG allotment from the federal government via the Community Development Commission. The purpose of this grant is to fund approved community development programs and projects benefiting low and moderate income citizens. POSITION FUNDING ALLOCATION DETAIL 225 - CDBG Position Name 2026 Allocated FTE Count Recreation Coordinator-Seniors 0.27 ALLOCATED FTE COUNT 0.27 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 173 7.1.b Packet Pg. 227 BUDGET DETAIL 225 - CDBG 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Federal Revenue (42020) CDBG Revenue $310,818 $362,376 $362,376 $387,192 FEDERAL REVENUE TOTAL $310,818 $362,376 $362,376 $387,192 REVENUES TOTAL $310,818 $362,376 $362,376 $387,192 Expenses Personnel Services (50010) Salaries $16,386 $18,048 $18,048 $20,319 (50030) Part-Time Wages $5,354 $0 $0 $0 (50040) Classic Member Retiremnt $1,014 $25 $25 $50 (50044) Pepra Member Retiremnt $849 $1,460 $1,460 $1,740 (50046) Pepra Member Ual Pmts $0 $73 $73 $94 (50050) City Paid Benefits $172 $300 $300 $300 (50052) Worker's Compensation $0 $358 $358 $427 (50054) Short/Long Term Disability $66 $183 $183 $216 (50056) Medicare Expense $337 $265 $265 $313 (50060) Benefit Allotment $3,720 $5,573 $5,573 $5,897 PERSONNEL SERVICES TOTAL $27,898 $26,285 $26,285 $29,356 Supplies (51200) Operating Supplies $0 $2,083 $2,083 $2,500 SUPPLIES TOTAL $0 $2,083 $2,083 $2,500 Professional Svcs (54460) Ps - Home Improv Loan $0 $0 $0 $40,026 (54900) PS - Other Prof Svcs $112,277 $169,819 $169,819 $4,206 PROFESSIONAL SVCS TOTAL $112,277 $169,819 $169,819 $44,232 Contract Services $0 $0 $0 $160,104 CIP Capital Projects $0 $164,189 $164,189 $145,000 Misc Expenditures $0 $0 $0 $6,000 Interfund Transfer Out (59301) Transfer Out - Cip Fund $170,776 $0 $141,299 $0 INTERFUND TRANSFER OUT TOTAL $170,776 $0 $141,299 $0 EXPENSES TOTAL $310,951 $362,376 $503,675 $387,192 REVENUES LESS EXPENSES -$133 $0 -$141,299 $0 174 7.1.b Packet Pg. 228 226 - CASP SB1186 FUND DESCRIPTION SB 1186 requires that a $4 additional fee is to be paid by any applicant seeking a local business license when it is initially issued or renewed. From January 1, 2018 through December 31, 2023, the City will retain 90% of the fees collected. The purpose of the fee is to increase disability access and compliance with construction-related accessibility. BUDGET DETAIL 226 - CASP SB 1186 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Planning Fees (48150) Business License - Sb1186 $25,239 $8,000 $8,000 $8,000 PLANNING FEES TOTAL $25,239 $8,000 $8,000 $8,000 Investment Income (48500) Investment Earnings $1,767 $200 $200 $200 (48510) Unrealized Gain/Loss Fmv $676 $0 $0 $0 INVESTMENT INCOME TOTAL $2,443 $200 $200 $200 REVENUES TOTAL $27,682 $8,200 $8,200 $8,200 Expenses $0 $0 $0 $60,000 REVENUES LESS EXPENSES $27,682 $8,200 $8,200 -$51,800 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 175 7.1.b Packet Pg. 229 238 - LANDSCAPE MAINTENANCE DISTRICT #38 FUND DESCRIPTION The City is responsible for the operations of the LLAD #38 which primarily maintains the City's medians. This district was set up in accordance with the Landscape and Lighting Act of 1972. Property owners benefiting from this district receive a special assessment on their property taxes. This fund accounts for this district's operations. POSITION FUNDING ALLOCATION DETAIL 238 - District 38 Position Name 2026 Allocated FTE Count Facilities Maintenance Supervisor 0.05 Parks & Maintenance Superintendent 0.2 ALLOCATED FTE COUNT 0.25 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 176 7.1.b Packet Pg. 230 BUDGET DETAIL 238 - District 38 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Special Assessments (40080) Special Assessments $273,167 $276,780 $276,780 $276,780 SPECIAL ASSESSMENTS TOTAL $273,167 $276,780 $276,780 $276,780 Interfund Transfers (49100) Transfer In - General Fd $206,891 $308,477 $308,477 $217,326 INTERFUND TRANSFERS TOTAL $206,891 $308,477 $308,477 $217,326 REVENUES TOTAL $480,058 $585,257 $585,257 $494,106 Expenses Personnel Services (50010) Salaries $33,896 $32,798 $32,798 $33,814 (50040) Classic Member Retiremnt $6,234 $6,223 $6,223 $6,427 (50042) Classic Member Ual Pmts $3,272 $4,211 $4,211 $5,073 (50050) City Paid Benefits $622 $278 $278 $278 (50052) Worker's Compensation $1,165 $964 $964 $995 (50054) Short/Long Term Disability $164 $330 $330 $339 (50056) Medicare Expense $490 $503 $503 $516 (50060) Benefit Allotment $4,903 $5,250 $5,250 $5,550 PERSONNEL SERVICES TOTAL $50,746 $50,557 $50,557 $52,992 Operating Exp (52160) Advertising $1,467 $3,000 $3,000 $3,000 (52210) Electric Utility Expenditure $3,453 $6,500 $6,500 $5,500 (52220) Water Utility Expenditure $145,019 $154,000 $154,000 $154,000 (52320) Maint Of Grounds/Buildings $61,174 $50,000 $50,000 $50,000 OPERATING EXP TOTAL $211,113 $213,500 $213,500 $212,500 Professional Svcs (54900) PS - Other Prof Svcs $14,791 $7,000 $7,000 $7,000 PROFESSIONAL SVCS TOTAL $14,791 $7,000 $7,000 $7,000 Contract Services (55522) Cs - Tree Maintenance $6,700 $83,700 $83,700 $10,000 (55524) Cs - Landscape Maintenance $196,708 $230,500 $230,500 $211,500 CONTRACT SERVICES TOTAL $203,408 $314,200 $314,200 $221,500 EXPENSES TOTAL $480,058 $585,257 $585,257 $493,992 REVENUES LESS EXPENSES $0 $0 $0 $114 177 7.1.b Packet Pg. 231 239 - LANDSCAPE MAINTENANCE DISTRCIT #39- 2022 FUND DESCRIPTION The County of Los Angeles originally formed Landscape Assessment District No. 39 (LAD 39) prior to the City's incorporation and in accordance with the Landscape and Lighting Act of 1972. Property owners benefiting from the district receive a special assessment on their property taxes. After its incorporation, the City took over the administration of the assessment district. In March 2022, the City implemented a successful Proposition 218 balloting procedure to replace LAD 39 with LAD 39-2022 with the same service area and an updated assessment structure approved by the property owners. This fund accounts for this district's operations. POSITION FUNDING ALLOCATION DETAIL 239 - District 39 Position Name 2026 Allocated FTE Count Management Analyst 0.05 Facilities Maintenance Supervisor 0.05 Parks & Maintenance Superintendent 0.1 ALLOCATED FTE COUNT 0.2 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 178 7.1.b Packet Pg. 232 BUDGET DETAIL 239 - District 39 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Special Assessments (40080) Special Assessments $642,920 $665,215 $665,215 $687,833 SPECIAL ASSESSMENTS TOTAL $642,920 $665,215 $665,215 $687,833 Interfund Transfers (49100) Transfer In - General Fd $42,560 $44,037 $44,037 $45,535 INTERFUND TRANSFERS TOTAL $42,560 $44,037 $44,037 $45,535 REVENUES TOTAL $685,480 $709,252 $709,252 $733,368 Expenses Personnel Services (50010) Salaries $22,453 $24,161 $24,161 $25,154 (50040) Classic Member Retiremnt $3,809 $3,687 $3,687 $3,807 (50042) Classic Member Ual Pmts $1,938 $2,495 $2,495 $3,005 (50044) Pepra Member Retiremnt $128 $380 $380 $413 (50050) City Paid Benefits $375 $222 $222 $222 (50052) Worker's Compensation $728 $611 $611 $633 (50054) Short/Long Term Disability $105 $243 $243 $252 (50056) Medicare Expense $334 $353 $353 $365 (50060) Benefit Allotment $3,470 $4,182 $4,182 $4,422 PERSONNEL SERVICES TOTAL $33,341 $36,334 $36,334 $38,273 Operating Exp (52160) Advertising $2,552 $3,500 $3,500 $3,500 (52210) Electric Utility Expenditure $1,066 $2,500 $2,500 $2,000 (52220) Water Utility Expenditure $80,441 $123,500 $123,500 $123,500 (52320) Maint Of Grounds/Buildings $38,488 $276,418 $276,418 $248,544 OPERATING EXP TOTAL $122,547 $405,918 $405,918 $377,544 Professional Svcs (54900) PS - Other Prof Svcs $6,000 $7,000 $7,000 $7,000 PROFESSIONAL SVCS TOTAL $6,000 $7,000 $7,000 $7,000 Contract Services (55522) Cs - Tree Maintenance $29,884 $32,000 $32,000 $32,000 (55524) Cs - Landscape Maintenance $158,408 $170,000 $170,000 $175,000 (55526) Cs - Weed/Pest Abatement $34,913 $58,000 $58,000 $58,000 CONTRACT SERVICES TOTAL $223,205 $260,000 $260,000 $265,000 CIP Capital Projects $0 $0 $0 $400,000 EXPENSES TOTAL $385,093 $709,252 $709,252 $1,087,817 REVENUES LESS EXPENSES $300,386 $0 $0 -$354,449 179 7.1.b Packet Pg. 233 241 - LANDSCAPE MAINTENANCE DISTRCIT #41- 2021 FUND DESCRIPTION The County of Los Angeles originally formed Landscape Assessment District No. 41 (LAD 41) prior to the City's incorporation and in accordance with the Landscape and Lighting Act of 1972. Property owners benefiting from the district receive a special assessment on their property taxes. After its incorporation, the City took over the administration of the assessment district. In July 2021, the City implemented a successful Proposition 218 balloting procedure to replace LAD 41 with LAD 41-2021 with the same service area and an updated assessment structure approved by the property owners. This fund accounts for this district's operations. POSITION FUNDING ALLOCATION DETAIL 241 - District 41 Position Name 2026 Allocated FTE Count Management Analyst 0.05 Facilities Maintenance Supervisor 0.05 Parks & Maintenance Superintendent 0.1 ALLOCATED FTE COUNT 0.2 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 180 7.1.b Packet Pg. 234 BUDGET DETAIL 241 - District 41 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Special Assessments (40080) Special Assessments $304,634 $311,346 $311,346 $320,686 SPECIAL ASSESSMENTS TOTAL $304,634 $311,346 $311,346 $320,686 Interfund Transfers (49100) Transfer In - General Fd $11,298 $11,955 $11,955 $12,314 INTERFUND TRANSFERS TOTAL $11,298 $11,955 $11,955 $12,314 REVENUES TOTAL $315,932 $323,301 $323,301 $333,000 Expenses Personnel Services (50010) Salaries $22,453 $24,161 $24,161 $25,154 (50020) Over Time Wages $0 $394 $394 $394 (50040) Classic Member Retiremnt $3,809 $3,687 $3,687 $3,807 (50042) Classic Member Ual Pmts $1,938 $2,495 $2,495 $3,005 (50044) Pepra Member Retiremnt $128 $380 $380 $413 (50050) City Paid Benefits $375 $222 $222 $222 (50052) Worker's Compensation $728 $611 $611 $633 (50054) Short/Long Term Disability $105 $243 $243 $252 (50056) Medicare Expense $334 $353 $353 $365 (50060) Benefit Allotment $3,470 $4,182 $4,182 $4,422 PERSONNEL SERVICES TOTAL $33,341 $36,728 $36,728 $38,667 Operating Exp (52160) Advertising $1,574 $3,000 $3,000 $3,000 (52210) Electric Utility Expenditure $784 $2,000 $2,000 $2,000 (52220) Water Utility Expenditure $69,229 $75,000 $75,000 $75,000 (52320) Maint Of Grounds/Buildings $13,796 $50,000 $50,000 $50,000 OPERATING EXP TOTAL $85,383 $130,000 $130,000 $130,000 Professional Svcs (54900) PS - Other Prof Svcs $6,000 $7,000 $7,000 $7,000 PROFESSIONAL SVCS TOTAL $6,000 $7,000 $7,000 $7,000 Contract Services (55522) Cs - Tree Maintenance $17,697 $23,000 $23,000 $23,000 (55524) Cs - Landscape Maintenance $64,946 $68,500 $68,500 $70,600 (55526) Cs - Weed/Pest Abatement $30,187 $58,073 $58,073 $51,606 CONTRACT SERVICES TOTAL $112,830 $149,573 $149,573 $145,206 CIP Capital Projects $0 $0 $0 $200,000 EXPENSES TOTAL $237,554 $323,301 $323,301 $520,873 REVENUES LESS EXPENSES $78,378 $0 $0 -$187,873 181 7.1.b Packet Pg. 235 245 - STREET BEAUTIFICATION FUND FUND DESCRIPTION This fund was established in FY 2017/2018 as a result of funds received from development projects to be used towards the Diamond Bar Complete Streets improvements as well as other identified capital improvement streetscape or complete streets projects as conditioned by the development projects entitlements. BUDGET DETAIL 245 - Street Beautification 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Investment Income (48500) Investment Earnings $12,375 $2,400 $2,400 $2,400 (48510) Unrealized Gain/Loss Fmv $4,734 $0 $0 $0 INVESTMENT INCOME TOTAL $17,108 $2,400 $2,400 $2,400 REVENUES TOTAL $17,108 $2,400 $2,400 $2,400 REVENUES LESS EXPENSES $17,108 $2,400 $2,400 $2,400 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 182 7.1.b Packet Pg. 236 246 - TRAFFIC MITIGATION FUND FUND DESCRIPTION The Traffic Mitigation Fund is used to account for funds which have been received from development projects and designated by the City Council for traffic mitigation projects. BUDGET DETAIL 246 - Traffic Mitigation 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Investment Income (48500) Investment Earnings $155,108 $150,000 $150,000 $150,000 (48510) Unrealized Gain/Loss Fmv $59,331 $0 $0 $0 INVESTMENT INCOME TOTAL $214,439 $150,000 $150,000 $150,000 REVENUES TOTAL $214,439 $150,000 $150,000 $150,000 REVENUES LESS EXPENSES $214,439 $150,000 $150,000 $150,000 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 183 7.1.b Packet Pg. 237 247 - SEWER MITIGATION FUND FUND DESCRIPTION This fund was established in FY 2014/2015 as a result of Developer Impacts to existing sewer facilities in the City. The fund will be used to account for funds which have been received from development projects and designated by the City Council for sewer facility mitigation/improvement projects. BUDGET DETAIL 247 - Sewer Mitigation 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Investment Income (48500) Investment Earnings $2,102 $400 $400 $400 (48510) Unrealized Gain/Loss Fmv $804 $0 $0 $0 INVESTMENT INCOME TOTAL $2,906 $400 $400 $400 REVENUES TOTAL $2,906 $400 $400 $400 REVENUES LESS EXPENSES $2,906 $400 $400 $400 City of Diamond Bar Budget Fiscal Year 24/25 www.diamondbarca.gov 184 7.1.b Packet Pg. 238 248 - TRES HERMANOS CONSERVATION AUTHORITY FUND FUND DESCRIPTION The Tres Hermanos Conservation Authority is a joint powers agency with representatives from the cities of Chino Hills, Diamond Bar, and Industry with the primary purpose to coordinate the overall ownership, maintenance and use of the 2,445-acre Tres Hermanos Ranch property through the collaborative efforts of its Member Agencies.  The Tres Hermanos Conservation Authority Fund was created in 2019 to provide for the City’s share of the property maintenance and administration costs of the Authority.  The revenue source for this fund is a transfer in from the General Fund. BUDGET DETAIL 248 - Tres Hermanos 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Interfund Transfers (49100) Transfer In - General Fd $90,330 $100,000 $100,000 $80,000 INTERFUND TRANSFERS TOTAL $90,330 $100,000 $100,000 $80,000 REVENUES TOTAL $90,330 $100,000 $100,000 $80,000 Expenses Operating Exp (52320) Maint Of Grounds/Buildings $90,330 $100,000 $100,000 $80,000 OPERATING EXP TOTAL $90,330 $100,000 $100,000 $80,000 EXPENSES TOTAL $90,330 $100,000 $100,000 $80,000 REVENUES LESS EXPENSES $0 $0 $0 $0 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 185 7.1.b Packet Pg. 239 250 - INTEGRATED WASTE MANAGEMENT FUND FUND DESCRIPTION The Integrated Waste Management Fund was created during FY 1990/1991, to account for expenditures and revenues related to the activities involved with the City's efforts to comply with AB939. Revenues recorded in this fund are the adopted waste hauler fees and funds received from the State for recycling education and efforts. POSITION FUNDING ALLOCATION DETAIL 250 - Integrated Waste Management Position Name 2026 Allocated FTE Count Management Analyst 1.7 Public Works Maintenance Superintendent-Streets 0.025 Senior Neighborhood Improvement Officer 0.2 Assistant to the City Manager 0.35 Public Works Manager/Assistant City Engineer 0.025 Administrative Assistant 0.025 Community Relations Manager 0.3 Media Specialist 0.25 Finance Supervisor 0.025 Accounting Technician 0.05 Community Relations Coordinator 0.15 Finance Director 0.025 Facilities Maintenance Supervisor 0.025 Public Works Director/City Engineer 0.025 Principal Management Analyst 0.05 Assistant City Manager 0.1 Facilities & Asset Maintenance Technician 0.025 Neighborhood Improvement Officer 0.1 Senior Maintenance Worker 0.025 Administrative Coordinator 0.075 Senior Accounting Technician 0.075 ALLOCATED FTE COUNT 3.625 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 186 7.1.b Packet Pg. 240 BUDGET DETAIL 250 - Integrated Waste Management 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues State Revenue $53,781 $146,317 $146,317 $0 Miscellaneous Fees (48410) Integrated Waste Mgmt Fees $694,047 $636,000 $709,600 $740,670 MISCELLANEOUS FEES TOTAL $694,047 $636,000 $709,600 $740,670 Investment Income (48500) Investment Earnings $36,956 $14,700 $14,700 $35,000 (48510) Unrealized Gain/Loss Fmv $14,136 $0 $0 $0 INVESTMENT INCOME TOTAL $51,092 $14,700 $14,700 $35,000 Cost Reimbursements (48820) Cost Reimbursements $2,453 $14,526 $14,526 $50,000 COST REIMBURSEMENTS TOTAL $2,453 $14,526 $14,526 $50,000 REVENUES TOTAL $801,372 $811,543 $885,143 $825,670 Expenses Personnel Services (50010) Salaries $280,812 $387,732 $387,732 $418,809 (50020) Over Time Wages $399 $2,000 $2,000 $2,000 (50040) Classic Member Retiremnt $31,879 $31,308 $31,308 $33,225 (50042) Classic Member Ual Pmts $24,781 $21,006 $21,006 $25,993 (50044) Pepra Member Retiremnt $7,924 $17,483 $17,483 $19,263 (50046) Pepra Member Ual Pmts $0 $872 $872 $1,040 (50050) City Paid Benefits $4,134 $4,011 $4,011 $3,627 (50052) Worker's Compensation $7,596 $5,436 $5,436 $5,791 (50054) Short/Long Term Disability $1,395 $3,836 $3,836 $4,124 (50056) Medicare Expense $4,535 $5,638 $5,638 $6,054 (50060) Benefit Allotment $53,011 $74,673 $74,673 $79,548 (50072) Auto Allowance $468 $555 $555 $630 (50074) Technology Allowance $595 $690 $690 $720 PERSONNEL SERVICES TOTAL $417,529 $555,240 $555,240 $600,824 Supplies (51200) Operating Supplies $9,587 $15,000 $27,000 $28,000 (51300) Small Tools & Equipment $8,684 $13,500 $5,500 $10,000 (51400) Promotional Supplies $14,409 $11,500 $11,500 $10,000 SUPPLIES TOTAL $32,681 $40,000 $44,000 $48,000 Operating Exp (52110) Printing $2,337 $14,000 $14,000 $21,000 (52160) Advertising $970 $5,000 $8,000 $10,000 (52170) Postage $0 $10,000 $10,000 $15,000 (52400) Membership & Dues $500 $1,000 $1,000 $1,000 (52405) Publications $0 $200 $200 $200 (52410) Meetings $695 $1,000 $1,000 $1,000 (52415) Conferences $0 $1,950 $1,950 $2,000 (52500) Education & Training $485 $1,000 $1,000 $1,000 OPERATING EXP TOTAL $4,987 $34,150 $37,150 $51,200 Professional Svcs (54900) PS - Other Prof Svcs $111,835 $246,500 $246,500 $150,750 PROFESSIONAL SVCS TOTAL $111,835 $246,500 $246,500 $150,750 Contract Services (55000) Cs - Contract Services $36,011 $40,000 $46,797 $35,000 CONTRACT SERVICES TOTAL $36,011 $40,000 $46,797 $35,000 Capital Outlay Exp (56116) Equipment $179 $0 $34,186 $0 187 7.1.b Packet Pg. 241 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget CAPITAL OUTLAY EXP TOTAL $179 $0 $34,186 $0 Misc Expenditures (57220) Special Events Insurance $1,773 $3,000 $3,000 $3,000 MISC EXPENDITURES TOTAL $1,773 $3,000 $3,000 $3,000 Interfund Transfer Out (59100) Transfer Out - General Fund $0 $10,000 $10,000 $10,000 INTERFUND TRANSFER OUT TOTAL $0 $10,000 $10,000 $10,000 EXPENSES TOTAL $604,993 $928,890 $976,873 $898,774 REVENUES LESS EXPENSES $196,379 -$117,347 -$91,730 -$73,104 188 7.1.b Packet Pg. 242 251 - AIR QUALITY IMPROVEMENT FUND FUND DESCRIPTION This fund was established in FY 1991/1992 to account for revenues received as a result of AB2766 which authorized the imposition of an additional motor vehicle registration fee to fund the implementation of air quality management compliance and provisions of the California Clean Air Act of 1988. BUDGET DETAIL 251 - Air Quality Improvement Official 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues State Revenue (43100) AB 2766 Revenue $71,804 $73,000 $73,000 $73,000 STATE REVENUE TOTAL $71,804 $73,000 $73,000 $73,000 Investment Income (48500) Investment Earnings $5,418 $2,100 $2,100 $2,100 (48510) Unrealized Gain/Loss Fmv $2,072 $0 $0 $0 INVESTMENT INCOME TOTAL $7,490 $2,100 $2,100 $2,100 REVENUES TOTAL $79,294 $75,100 $75,100 $75,100 Expenses Professional Svcs (54410) PS - Traffic $0 $50,000 $50,000 $40,000 PROFESSIONAL SVCS TOTAL $0 $50,000 $50,000 $40,000 CIP Capital Projects (56102) CIP-Traffic Control Imprv $27,413 $34,000 $34,000 $34,000 CIP CAPITAL PROJECTS TOTAL $27,413 $34,000 $34,000 $34,000 Interfund Transfer Out (59502) Transfer Out - Vehicle Repl Fund $132,000 $70,000 $70,000 $0 INTERFUND TRANSFER OUT TOTAL $132,000 $70,000 $70,000 $0 EXPENSES TOTAL $159,413 $154,000 $154,000 $74,000 REVENUES LESS EXPENSES -$80,119 -$78,900 -$78,900 $1,100 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 189 7.1.b Packet Pg. 243 252 - WASTE HAULER FUND FUND DESCRIPTION The Waste Hauler Fund was established in FY 2013/2014. These funds are received from the City's Waste Hauler in order to mitigate damage to City streets by large trash trucks. Previously these funds were recognized in the General Fund. BUDGET DETAIL 252 - Waste Hauler 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Engineering Fees (48265) Road Reimbursement $157,988 $0 $157,000 $173,150 (48260) Waste Hauler Fees $0 $157,000 $0 $0 ENGINEERING FEES TOTAL $157,988 $157,000 $157,000 $173,150 Investment Income (48500) Investment Earnings $11,552 $1,300 $1,300 $1,300 (48510) Unrealized Gain/Loss Fmv $4,419 $0 $0 $0 INVESTMENT INCOME TOTAL $15,971 $1,300 $1,300 $1,300 REVENUES TOTAL $173,958 $158,300 $158,300 $174,450 Expenses CIP Capital Projects $0 $250,000 $250,000 $195,000 Interfund Transfer Out (59301) Transfer Out - Cip Fund $233,740 $0 $162,260 $0 INTERFUND TRANSFER OUT TOTAL $233,740 $0 $162,260 $0 EXPENSES TOTAL $233,740 $250,000 $412,260 $195,000 REVENUES LESS EXPENSES -$59,782 -$91,700 -$253,960 -$20,550 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 190 7.1.b Packet Pg. 244 253 - USED OIL BLOCK GRANT FUND FUND DESCRIPTION The Department of Resources Recycling and Recovery (CalRecycle) administers the annual Used Oil Payment Program (OPP) grant program to provide cities with the opportunity to offer used oil recycling and disposal programs. BUDGET DETAIL (REVENUES) 253 - Used Oil Block Grant (Revenues) 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget State Revenue (43200) Used Motor Oil Block Grant $7,771 $7,771 $7,771 $7,833 STATE REVENUE TOTAL $7,771 $7,771 $7,771 $7,833 Investment Income (48500) Investment Earnings $894 $200 $200 $200 (48510) Unrealized Gain/Loss Fmv $342 $0 $0 $0 INVESTMENT INCOME TOTAL $1,236 $200 $200 $200 TOTAL $9,007 $7,971 $7,971 $8,033 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 191 7.1.b Packet Pg. 245 BUDGET DETAIL (EXPENSES) 253 - Used Oil Block Grant (Expenses) 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Supplies (51200) Operating Supplies $0 $901 $2,720 $5,873 (51300) Small Tools & Equipment $691 $1,000 $1,000 $0 SUPPLIES TOTAL $691 $1,901 $3,720 $5,873 Operating Exp (52110) Printing $254 $400 $400 $0 (52160) Advertising $1,525 $1,650 $1,650 $1,000 (52302) Rental/Lease - Real Property $3,697 $3,300 $2,121 $0 OPERATING EXP TOTAL $5,476 $5,350 $4,171 $1,000 Professional Svcs (54900) PS - Other Prof Svcs $2,358 $1,920 $1,280 $960 PROFESSIONAL SVCS TOTAL $2,358 $1,920 $1,280 $960 TOTAL $8,524 $9,171 $9,171 $7,833 192 7.1.b Packet Pg. 246 254 - BEVERAGE CONTAINER RECYCLING GRANT FUND FUND DESCRIPTION The Department of Resources Recycling and Recovery (CalRecycle) administers this annual grant program to provide cities with the opportunity to offer beverage container recycling programs, including aluminum, glass, plastic and bi-metal. BUDGET DETAIL (REVENUES) 254 - Beverage Container Recycling Grant Revenue 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget State Revenue (43220) Beverage Container Recycling $13,696 $13,000 $13,618 $13,000 STATE REVENUE TOTAL $13,696 $13,000 $13,618 $13,000 Investment Income (48500) Investment Earnings $3,873 $1,800 $1,800 $1,800 (48510) Unrealized Gain/Loss Fmv $1,482 $0 $0 $0 INVESTMENT INCOME TOTAL $5,355 $1,800 $1,800 $1,800 TOTAL $19,051 $14,800 $15,418 $14,800 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 193 7.1.b Packet Pg. 247 BUDGET DETAIL (EXPENSES) 254 - Beverage Container Recycling Grant Expenses 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Supplies (51300) Small Tools & Equipment $967 $5,000 $14,579 $6,196 SUPPLIES TOTAL $967 $5,000 $14,579 $6,196 Operating Exp (52160) Advertising $0 $5,000 $5,000 $7,500 OPERATING EXP TOTAL $0 $5,000 $5,000 $7,500 Professional Svcs (54900) PS - Other Prof Svcs $0 $1,000 $0 $0 PROFESSIONAL SVCS TOTAL $0 $1,000 $0 $0 Contract Services $0 $3,000 $0 $13,618 Capital Outlay Exp (56116) Equipment $2,975 $0 $0 $70,000 CAPITAL OUTLAY EXP TOTAL $2,975 $0 $0 $70,000 TOTAL $3,942 $14,000 $19,579 $97,314 194 7.1.b Packet Pg. 248 256 - HAZARD MITIGATION GRANT FUND FUND DESCRIPTION The City received a grant from FEMA in order to update the City's Hazard Mitigation Plan. This plan establishes the City's strategy to implement improvements and programs to lessen community impacts in the event of natural hazard events. BUDGET DETAIL 256 - Hazard Mitigation Grant 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues $280 $0 $0 $0 REVENUES LESS EXPENSES $280 $0 $0 $0 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 195 7.1.b Packet Pg. 249 260 - PARK FEES (QUIMBY) FUND FUND DESCRIPTION Within the California Subdivision Map Act is a requirement that developers either contribute land or pay fees to the local municipal government to provide recreational facilities within the development area. This fund is used to account for the fees received. BUDGET DETAIL 260 - Quimby 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Investment Income (48500) Investment Earnings $4,627 $500 $500 $500 (48510) Unrealized Gain/Loss Fmv $1,770 $0 $0 $0 INVESTMENT INCOME TOTAL $6,397 $500 $500 $500 REVENUES TOTAL $6,397 $500 $500 $500 REVENUES LESS EXPENSES $6,397 $500 $500 $500 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 196 7.1.b Packet Pg. 250 261 - MEASURE A NEIGHBORHOOD PARKS ACT FUND DESCRIPTION Measure A Neighborhood Parks Act was approved by the voters in November 2016 and provides funds to improve the quality of life throughout Los Angeles County by preserving and protecting parks, safe places to play, community recreation facilities, beaches, rivers, open spaces and water conservation. Measure A funds provide local funding for parks, recreation, trails, cultural facilities, open space and Veteran and youth programs. BUDGET DETAIL 261 - Measure A 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues County Revenue (44080) Measure A Category 1 Rev $184,000 $0 $0 $0 COUNTY REVENUE TOTAL $184,000 $0 $0 $0 REVENUES TOTAL $184,000 $0 $0 $0 REVENUES LESS EXPENSES $184,000 $0 $0 $0 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 197 7.1.b Packet Pg. 251 262 - PARK & FACILITY DEVELOPMENT FUND FUND DESCRIPTION The purpose of this fund is to provide resources for the development and enhancement of the City's parks and facilities. BUDGET DETAIL 262 - Park & Facility Development Official 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Rev From Oth Cities $0 $0 $1,000,000 $0 Investment Income (48500) Investment Earnings $70,733 $7,300 $7,300 $7,300 (48510) Unrealized Gain/Loss Fmv $27,057 $0 $0 $0 INVESTMENT INCOME TOTAL $97,790 $7,300 $7,300 $7,300 Interfund Transfers (49100) Transfer In - General Fd $1,204,585 $0 $0 $0 INTERFUND TRANSFERS TOTAL $1,204,585 $0 $0 $0 REVENUES TOTAL $1,302,375 $7,300 $1,007,300 $7,300 Expenses Professional Svcs $0 $0 $0 $35,000 Interfund Transfer Out (59301) Transfer Out - Cip Fund $208,836 $0 $1,864,955 $0 INTERFUND TRANSFER OUT TOTAL $208,836 $0 $1,864,955 $0 EXPENSES TOTAL $208,836 $0 $1,864,955 $35,000 REVENUES LESS EXPENSES $1,093,539 $7,300 -$857,655 -$27,700 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 198 7.1.b Packet Pg. 252 270 - PEG FEES FUND FUND DESCRIPTION Public, Educational and Governmental (PEG) fees totaling 1% of gross revenues are remitted to the City by all video service providers with a valid state franchise. In accordance with federal law, PEG fees may be used only for capital expenditures related to the City's operations of its PEG channels. Capital expenditures include equipment, and related labor, software, training and associated warranty costs. Repairs are not considered capital expenditures. BUDGET DETAIL 270 - PEG Fees 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Other Taxes & Fees (41040) PEG Fees $71,188 $100,000 $100,000 $100,000 OTHER TAXES & FEES TOTAL $71,188 $100,000 $100,000 $100,000 Investment Income (48500) Investment Earnings $26,265 $3,800 $3,800 $3,800 (48510) Unrealized Gain/Loss Fmv $10,047 $0 $0 $0 INVESTMENT INCOME TOTAL $36,312 $3,800 $3,800 $3,800 REVENUES TOTAL $107,500 $103,800 $103,800 $103,800 Expenses Contract Services $0 $0 $20,500 $0 Capital Outlay Exp (56116) Equipment $6,841 $100,000 $100,000 $100,000 CAPITAL OUTLAY EXP TOTAL $6,841 $100,000 $100,000 $100,000 Interfund Transfer Out (59301) Transfer Out - Cip Fund $85,267 $0 $323,060 $0 INTERFUND TRANSFER OUT TOTAL $85,267 $0 $323,060 $0 EXPENSES TOTAL $92,108 $100,000 $443,560 $100,000 REVENUES LESS EXPENSES $15,393 $3,800 -$339,760 $3,800 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 199 7.1.b Packet Pg. 253 280 - CITIZENS OPTION FOR PUBLIC SAFETY (COPS) FUND FUND DESCRIPTION The purpose of these funds are to enhance the City's public safety budget and to fund special public safety related projects. These funds are used to provide at-risk youth counseling with a majority of the funds being transferred to the General Fund to pay for City's contracted Law Enforcement services. BUDGET DETAIL (REVENUES) 280 - COPS REVENUES 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget State Revenue (43160) State Cops Revenue $186,159 $165,000 $165,000 $185,000 STATE REVENUE TOTAL $186,159 $165,000 $165,000 $185,000 Investment Income (48500) Investment Earnings $18,239 $3,200 $3,200 $3,200 (48510) Unrealized Gain/Loss Fmv $6,977 $0 $0 $0 INVESTMENT INCOME TOTAL $25,216 $3,200 $3,200 $3,200 TOTAL $211,374 $168,200 $168,200 $188,200 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 200 7.1.b Packet Pg. 254 BUDGET DETAIL (EXPENSES) 280 - COPS EXPENSES 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Professional Svcs (54900) PS - Other Prof Svcs $4,800 $5,000 $5,000 $5,000 PROFESSIONAL SVCS TOTAL $4,800 $5,000 $5,000 $5,000 Capital Outlay Exp (56116) Equipment $0 $5,000 $5,000 $5,000 CAPITAL OUTLAY EXP TOTAL $0 $5,000 $5,000 $5,000 Interfund Transfer Out (59100) Transfer Out - General Fund $152,500 $152,500 $152,500 $152,500 INTERFUND TRANSFER OUT TOTAL $152,500 $152,500 $152,500 $152,500 TOTAL $157,300 $162,500 $162,500 $162,500 201 7.1.b Packet Pg. 255 7.1.b Packet Pg. 256 CAPITAL IMPROVEMENT PROGRAM (CIP) CIP OVERVIEW The CIP section provides project descriptions and financial information for capital improvement projects citywide. The schedules on the following pages list each project, include a project description, project funding sources, and the Adopted FY 2025-26 Budget for the project. The FY 2025-2026 Capital Improvement Program (CIP) includes a total of $5.16 million in new projects and includes many of the projects that were in the design phase in FY 2024/25 which will now move into the construction phase in FY 2025/26. The CIP was reviewed for consistency with the City’s General Plan at the May 13, 2025 Planning Commission Meeting. CIP projects include: Pavement Rehabilitation Design Project FYs 2026-28 (Arterials, Residential, Collector Street Rehab., and CDBG Curb Ramps) 1. Arterial Street Rehabilitation (Construction)2. CDBG Curb Ramps - Area 6 (Construction)3. Battery Back-Up and CCTV Replacement Program FY25/264. Phase 1 LLADs Irrigation and Landscape Improvements (Design & Construction)5. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 203 7.1.b Packet Pg. 257 BUDGET DETAIL FY 25/26 CIP 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget CIP Capital Projects (56101) CIP-Street Improvments $0 $0 $0 $4,499,000 (56102) CIP-Traffic Control Imprv $0 $0 $0 $64,000 (56104) CIP-Park Improvements $0 $0 $0 $600,000 CIP CAPITAL PROJECTS TOTAL $0 $0 $0 $5,163,000 TOTAL $0 $0 $0 $5,163,000 204 7.1.b Packet Pg. 258 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: FP261 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 205 7.1.b Packet Pg. 259 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: SI261 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 206 7.1.b Packet Pg. 260 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: SI262 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 207 7.1.b Packet Pg. 261 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: SI264 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 208 7.1.b Packet Pg. 262 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: TM261 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 209 7.1.b Packet Pg. 263 7.1.b Packet Pg. 264 401 - DEBT SERVICE FUND FUND DESCRIPTION This fund was established to account for governmental debt incurred by the City. The Debt Service fund will account for the payment of principal, interest and related administrative costs incurred (e.g. bank fees). The General Fund makes a transfer-in to the Debt Service Fund to provide the resources needed to meet the City’s debt obligations. The City’s only outstanding debt relates to the 2002 financing needed for the acquisition and construction of the Diamond Bar Center. In May 2021, the City refunded $7.83 million of the outstanding Lease Revenue Bonds associated with the original 2002 acquisition and construction of the Diamond Bar Center. This achieved a gross savings of $1.736 million and present value savings of $1.633 million (or 20.85%) which translates to approximately $144,700 in average annual debt service savings to the General Fund for the remainder of the term (June 2033), and an effective interest rate of 1.15%. The 2021 Bonds were rated by S&P as AA+ (top rating for this type of bond) which is a testament to the City Council's prudent fiscal policies. The total debt service (principal and interest) will be $712,600 for FY 2023-24. The current bonds mature June 1, 2033 and the outstanding amount is approximately $5.8 million as of July 1, 2023. The City’s legal debt limit as of June 30, 2022 is $422,238,938. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 211 7.1.b Packet Pg. 265 BUDGET DETAIL 401 - Debt Service 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Investment Income (48500) Investment Earnings $1,748 $0 $0 $0 INVESTMENT INCOME TOTAL $1,748 $0 $0 $0 Interfund Transfers (49100) Transfer In - General Fd $715,266 $721,900 $721,900 $729,700 INTERFUND TRANSFERS TOTAL $715,266 $721,900 $721,900 $729,700 REVENUES TOTAL $717,013 $721,900 $721,900 $729,700 Expenses Operating Exp (52255) Banking Charges $3,000 $3,500 $3,500 $6,500 OPERATING EXP TOTAL $3,000 $3,500 $3,500 $6,500 Misc Expenditures (57000) Bond Principal $480,000 $505,000 $505,000 $530,000 (57100) Interest Expense $232,600 $213,400 $213,400 $193,200 MISC EXPENDITURES TOTAL $712,600 $718,400 $718,400 $723,200 EXPENSES TOTAL $715,600 $721,900 $721,900 $729,700 REVENUES LESS EXPENSES $1,413 $0 $0 $0 212 7.1.b Packet Pg. 266 7.1.b Packet Pg. 267 501 - SELF INSURANCE FUND FUND DESCRIPTION This fund was originally established in 1989 to pay all self-assumed losses and related costs. The City became a member of the California Joint Powers Insurance Authority in 1990 to provide a variety of insurance programs reducing the City's exposure to potential losses. This fund was amended in FY 2025/26 to provide for potential uninsured losses, claims and deductibles. Contributions to this fund are from the General Fund. BUDGET DETAIL 501 - Self Insurance Official 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Investment Income (48500) Investment Earnings $15,051 $10,000 $10,000 $10,000 (48510) Unrealized Gain/Loss Fmv $5,757 $0 $0 $0 INVESTMENT INCOME TOTAL $20,808 $10,000 $10,000 $10,000 Interfund Transfers (49100) Transfer In - General Fd $609,380 $580,000 $580,000 $0 INTERFUND TRANSFERS TOTAL $609,380 $580,000 $580,000 $0 REVENUES TOTAL $630,188 $590,000 $590,000 $10,000 Expenses Operating Exp $713 $0 $0 $0 Misc Expenditures (57200) Crime Insurance $2,085 $2,200 $2,200 $2,408 (57202) Property Insurance $64,053 $78,500 $78,500 $83,011 (57204) Pollution Insurance $3,932 $4,150 $4,150 $4,541 (57210) Liability Insurance $539,396 $449,700 $449,700 $560,784 MISC EXPENDITURES TOTAL $609,466 $534,550 $534,550 $650,744 Interfund Transfer Out $0 $0 $0 $100,000 EXPENSES TOTAL $610,179 $534,550 $534,550 $750,744 REVENUES LESS EXPENSES $20,009 $55,450 $55,450 -$740,744 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 214 7.1.b Packet Pg. 268 502 - VEHICLE MAINTENANCE & REPLACEMENT FUND FUND DESCRIPTION This fund was established in FY 1999/2000 to incorporate a method for the eventual replacement of the City's vehicles and associated equipment. The vehicles and equipment will be capitalized over its useful life expectancy. Beginning with FY 2015/2016 the fleet fuel and maintenance costs will also be tracked in this fund. The necessary funds to cover the costs incurred are transferred from the General Fund. BUDGET DETAIL 502 - Vehicle Maintenance & Equipment 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues State Revenue $20,000 $0 $0 $0 Investment Income (48500) Investment Earnings $9,959 $6,000 $6,000 $6,000 (48510) Unrealized Gain/Loss Fmv $3,810 $0 $0 $0 INVESTMENT INCOME TOTAL $13,769 $6,000 $6,000 $6,000 Interfund Transfers (49100) Transfer In - General Fd $146,750 $269,000 $269,000 $296,500 (49251) Transfer In - Ab2766 $132,000 $70,000 $70,000 $0 INTERFUND TRANSFERS TOTAL $278,750 $339,000 $339,000 $296,500 REVENUES TOTAL $312,519 $345,000 $345,000 $302,500 Expenses Operating Exp (52312) Vehicle Maintenance $49,240 $56,500 $62,500 $68,500 (52330) Fuel $38,696 $48,000 $48,000 $43,000 (53000) Depreciation Expense $32,083 $0 $0 $0 OPERATING EXP TOTAL $120,018 $104,500 $110,500 $111,500 Capital Outlay Exp (56115) Vehicles $159,754 $185,000 $185,000 $150,000 (56999) Capital Expense Contra -$159,680 $0 $0 $0 CAPITAL OUTLAY EXP TOTAL $74 $185,000 $185,000 $150,000 EXPENSES TOTAL $120,092 $289,500 $295,500 $261,500 REVENUES LESS EXPENSES $192,427 $55,500 $49,500 $41,000 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 215 7.1.b Packet Pg. 269 503 - EQUIPMENT MAINTENANCE & REPLACEMENT FUND FUND DESCRIPTION This fund has been established to assist the City in funding and anticipating various equipment replacement and/or enhancements. The equipment will be capitalized over the life expectancy and the amount will be transferred into this fund from the General Fund. BUDGET DETAIL 503 - Equipment Maintenance & Replacement Official 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues State Revenue (43135) State Grant-Solar App $9,045 $0 $0 $0 STATE REVENUE TOTAL $9,045 $0 $0 $0 Investment Income (48500) Investment Earnings $59,623 $8,000 $8,000 $8,000 (48510) Unrealized Gain/Loss Fmv $22,807 $0 $0 $0 INVESTMENT INCOME TOTAL $82,430 $8,000 $8,000 $8,000 Interfund Transfers (49100) Transfer In - General Fd $0 $0 $53,580 $0 (49104) Transfer In - Tech Reserve $72,890 $705,000 $705,000 $250,000 INTERFUND TRANSFERS TOTAL $72,890 $705,000 $758,580 $250,000 REVENUES TOTAL $164,365 $713,000 $766,580 $258,000 Expenses Operating Exp (53000) Depreciation Expense $83,703 $0 $0 $0 OPERATING EXP TOTAL $83,703 $0 $0 $0 Capital Outlay Exp (56130) Computer Eq - Hardware Exp $302,257 $1,105,000 $1,158,580 $187,000 (56135) Computer Eq - Software Exp -$162,549 $65,000 $993,701 $145,000 CAPITAL OUTLAY EXP TOTAL $139,708 $1,170,000 $2,152,281 $332,000 EXPENSES TOTAL $223,411 $1,170,000 $2,152,281 $332,000 REVENUES LESS EXPENSES -$59,047 -$457,000 -$1,385,701 -$74,000 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 216 7.1.b Packet Pg. 270 504 - BUILDING FACILITY & MAINTENANCE FUND FUND DESCRIPTION This fund was established in FY 2012/2013 to incorporate a method to fund the eventual replacement of equipment and capital repairs at City Hall, Diamond Bar Center and other City facilities. BUDGET DETAIL (REVENUES) 504 - Building Facility & Maintenance Revenues 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Investment Income (48500) Investment Earnings $59,114 $10,800 $10,800 $10,800 (48510) Unrealized Gain/Loss Fmv $22,612 $0 $0 $0 INVESTMENT INCOME TOTAL $81,726 $10,800 $10,800 $10,800 Interfund Transfers (49100) Transfer In - General Fd $1,304,585 $154,200 $154,200 $0 (49501) Transfer In - Self Insurance $0 $0 $0 $100,000 INTERFUND TRANSFERS TOTAL $1,304,585 $154,200 $154,200 $100,000 TOTAL $1,386,311 $165,000 $165,000 $110,800 BUDGET DETAIL (EXPENSES) 504 - Building Facility & Maintenance Expenses 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Operating Exp (53000) Depreciation Expense $8,915 $0 $0 $0 OPERATING EXP TOTAL $8,915 $0 $0 $0 Capital Outlay Exp (56100) Capital Outlay Expense $7,800 $165,000 $275,495 $89,000 CAPITAL OUTLAY EXP TOTAL $7,800 $165,000 $275,495 $89,000 Interfund Transfer Out (59301) Transfer Out - Cip Fund $0 $0 $10,000 $0 INTERFUND TRANSFER OUT TOTAL $0 $0 $10,000 $0 TOTAL $16,715 $165,000 $285,495 $89,000 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 217 7.1.b Packet Pg. 271 7.1.b Packet Pg. 272 601 - OTHER POST EMPLOYMENT BENEFITS (OPEB) TRUST FUND FUND DESCRIPTION This fund was established in accordance with the GASB Statement 74 (previously GASB 43) for Post Employment Benefit Plans Other Than Pension Plans. BUDGET DETAIL 601 - OPEB Trust Official 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Proposed Budget Revenues Investment Income (48500) Investment Earnings $49,386 $26,600 $26,600 $26,600 INVESTMENT INCOME TOTAL $49,386 $26,600 $26,600 $26,600 Interfund Transfers (49105) Transfer In - Opeb Reserve $88,000 $88,000 $88,000 $88,000 INTERFUND TRANSFERS TOTAL $88,000 $88,000 $88,000 $88,000 REVENUES TOTAL $137,386 $114,600 $114,600 $114,600 REVENUES LESS EXPENSES $137,386 $114,600 $114,600 $114,600 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 219 7.1.b Packet Pg. 273 7.1.b Packet Pg. 274 GLOSSARY Accounting System - The set of records and procedures that are used to record, classify, and report information of the financial status and operations of an entity. Accrual - The basis of accounting by which revenues are recorded when earned and expenditures are recorded as soon as they result in liabilities for benefits received. Agency Fund - An assemblage of funds that one government agency holds on behalf of another government agency. Appropriation - Money set aside by the City Council for a specific purpose. Appropriation Limit - The calculated dollar amount that restricts the ability to receive and appropriate proceeds of taxes. Balanced Budget - A balanced budget is defined as a budget in which operating revenues should cover operating expenditures, including debt service. The ending fund balance must meet minimum policy levels. For the general fund, this level has been stablished at 25%. Under this policy, it is allowable for total expenditures to exceed revenues in a given year; however, in this sutation, beginning fund balance can only be used to fund capital improvement plan projects, or other "one-time," non-recurring expenditures. Baseline Budget - A baseline budget serves as the starting point for City departments' budget, and typically includes initial revenue and expenditure projections. Beginning/Ending Fund Balance - Unencumbered resources available in a fund from the prior/current year after payment of the prior/current year expenses. Budget - The City's financial plan for the 12 month period through June, which details spending priorities for the year and how the City will pay for them. Budget Calendar - The schedule of key dates or milestones, which the City follows in the preparation and adoption of the budget. Capital Improvement Program (CIP) - Funds used to account for the purchase or construction of major capital projects, which are not financed by proprietary, special assessment or trust funds. Capital Outlays - Expenditures for the acquisition of capital assets. City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 221 7.1.b Packet Pg. 275 Capital Project - Any improvement or acquisition of major facilities with a useful life of at least five years such as roads, bridges, buildings, or land. Carry-over - Funding approved in the current budget but not expended during a particular fiscal year. These appropriations are carried forward into the next fiscal year for their original intended purpose. Community Development Block Grants (CDBG) - Funds established to account for revenues from the federal government and expenditures as prescribed under the Community Development Block Grant program. Cost Allocation - A method used to charge general fund overhead costs to other funds such as an Internal Service Fund. Debt - An obligation resulting from the borrowing of money or for the purchase of goods and services. Debt Service - Interest and principal payments on debt issued for major projects. Department - An organizational unit comprised of programs or divisions. Encumbrance - A legal obligation to pay funds, an expenditure of which has not yet occurred. Expense - A cost incurred for operations, maintenance, interest or other charges. Fee - A general term used for any charge levied by government for providing a service or performing an activity. Fiscal Year (FY) - A 12-month accounting period that doesn't necessarily correspond to the calendar year. Diamond Bar's fiscal year starts on July 1 and in any given year and ends on June 30 of the following year. Franchise Fees - Companies are granted special privileges for the continued use of public property, such as city streets. Such companies usually involve elements of monopoly and may require regulation. The Franchise Fees are the amounts required for the continued granting of these privileges. Franchises currently granted within the City are Electric, Gas, Cable TV, Bus Benches, and Waste Hauler. Full-Time Equivalent (FTE) - A position converted to the decimal equivalent of a full-time position based on 2,080 hours per year. Fund - A self-balancing set of accounts. Fund Balance - The amount of financial resources in a given fund that are not restricted to fund existing commitments and are therefore available for any use permitted for the fund. Gann Limit (Proposition 4) - Under this article of the California Constitution, the City must compute an annual appropriation limit that states a ceiling on the total amount of tax revenues the City can appropriate annually. General Fund - A general fund typically is the chief operating fund of a government. Interfund Transfers - Payments from one fund to another fund, primarily for work or services provided. Internal Service Fund - A fund accounting for centralized services provided to various City departments where the cost is reimbursed. Operating Budget - The annual appropriation of funds for on-going program costs, which include salaries, benefits, maintenance, operation, and capital outlay items. 222 7.1.b Packet Pg. 276 Operating Costs - Estimated expenses that can be expected to occur. PERS or CalPERS - The California Public Employees Retirement System, which is the agency providing pension benefits to all city employees. Restricted Fund Balance - The part of a fund that is legally limited to a specific use. Revenue - Sources of income that finance the operations of government. Sales and Use Tax - As a result of the Bradley-Burns Local Sales and Use tax law, 1% of the Sales & Use Tax is to be distributed to the City. Special Revenue Funds - A fund that collects revenues that are restricted by the City, State or federal government as the method by which they may be spent. Transient Occupancy Tax (TOT) - These revenues are received on a monthly basis from the hotels in the City. The hotels are required to pay a 10% tax based on the amount of their room rental revenues. Unrestricted Fund Balance - The part of a fund not restricted for a specific use and available for general use. Vehicle License Fee (VLF) - Are collected by the State of California when vehicles are registered with the California Department of Motor Vehicles and distributed to various public agencies, including the City. 223 7.1.b Packet Pg. 277 APPROPRIATION LIMIT CALCULATION (GANN LIMIT) Article XIIIB of the California State Constitution, more commonly referred to as the Gann Initiative or Gann Limit, was approved by California voters in November 1979 and placed limits on the amount of proceeds of taxes that state and local governmental agencies can receive and spend in one year. The limit is different for each agency and the limit changes each year. Each year's limit is based on the amount of tax proceeds that were authorized to be spent in fiscal year 1978-79 in each agency, modified for changes in inflation and population in each subsequent year. For cities which incorporated after 1978-79, such as the City of Diamond Bar, the initial appropriations limit was set by the voters at the time of incorporation. The City of Diamond Bar's base year is 1989-90. Each year the City Council must adopt, by resolution an appropriations limit for the following year. The factor that the City uses to compute the appropriation limit is based on the growth factor of the County population change over the prior year and the change in the California per capita income. By using this factor the City will have an appropriation limit of $65,424,852 for FY 2025-26.  City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 224 7.1.b Packet Pg. 278 225 7.1.b Packet Pg. 279 FUND & DEPARTMENT RELATIONSHIP City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 226 7.1.b Packet Pg. 280 Annual Budget City of Diamond Bar 2024 TML Photo Contest | Honorable Mention “Sunset at Pantera” Rolando Collazo Fiscal Year 2025/2026 July 1, 2025-June 30, 2026 7.1.b Packet Pg. 281 RESOLUTION NO. 2025-17 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DIAMOND BAR, COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, SETTING THE PROPOSITION 4 (GANN) APPROPRIATIONS LIMIT FOR FISCAL YEAR 2025-26 FOR THE CITY OF DIAMOND BAR IN ACCORDANCE WITH THE PROVISIONS OF DIVISION 9 OF TITLE 1 OF THE GOVERNMENT CODE. WHEREAS, Article XIII B of the Constitution of the State of California (enacted with the passage of Proposition 4 in 1979 and modified with the passage of Proposition 111 in 1990), provides that the total annual appropriations limit of such entity for the prior year be adjusted for changes in the non-residential assessed valuation or the percentage change in the California Per Capita Income and population except as otherwise specifically provided for in said Article; and WHEREAS, Section 7910 of the Government Code provides that each year the governing body of each local jurisdiction shall, by resolution, establish its appropriations limit for the following fiscal year pursuant to Article XIII B at a regularly scheduled meeting or a noticed special meeting. Prior to such meeting, documentation used in the determination of the appropriation limit shall be available to the public; and WHEREAS, Proposition 111 as approved by the voters of the State of California, revised the method for calculating the Gann Spending Limit, it also requires a recorded voice vote of the City Council regarding which of the annual adjustment factors have been selected each year; and WHEREAS, Section 7902 (a) and 7902.6 of the Government Code sets forth the method for determining the appropriations limit for each local jurisdiction for the fiscal year; and WHEREAS, the City Council of the City of Diamond Bar wishes to establish the appropriation limit for Fiscal Year 2025-26 for the City of Diamond Bar. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Diamond Bar, California, as follows: Section 1. That it is hereby found and determined that the documentation used in the determination of the appropriations limit for the City of Diamond Bar for Fiscal Year 2025-26 was available to the public in City offices of said City at least fifteen days prior to this date. Section 2. That the County of Los Angeles LAFCO, established the original appropriation limit for the newly incorporated City. 7.1.c Packet Pg. 282 Resolution No. 2025-17 2 Section 3. That the factors selected is the growth factor of the County population change over the prior year and the change in the California per capita income as the annual adjustment growth factor for use in calculating the Fiscal Year 2025-26 Appropriations Limit. Section 4. That the Appropriation Limit for the City of Diamond Bar as established in accordance with Section 7902(a) and Section 7902.6 of the California Government Code is $65,424,852 for Fiscal Year 2025-26. Section 5. That the Mayor of the City of Diamond Bar shall sign and the City Clerk shall certify to the passage and adoption of this Resolution. PASSED, APPROVED AND ADOPTED this 3rd day of June, 2025. CITY OF DIAMOND BAR __________________________ Chia Yu Teng, Mayor ATTEST: I, Kristina Santana, City Clerk of the City of Diamond Bar do hereby certify that the foregoing Resolution was passed, approved and adopted at a regular meeting of the City Council of the City of Diamond Bar held on the 3rd day of June, 2025, by the following vote: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: ABSTAINED: COUNCIL MEMBERS: __________________________ Kristina Santana City Clerk 7.1.c Packet Pg. 283 RESOLUTION NO. 2025-18 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DIAMOND BAR, AMENDING CITY OF DIAMOND BAR COMPENSATION PLAN AND FRINGE BENEFITS FOR FY 2025-2026 WHEREAS, the City Council of the City of Diamond Bar adopted and amended the City of Diamond Bar Compensation Plan (hereafter, the “Plan”) by adoption of Resolution No. 2024-20 for Fiscal Year 2024-25, Resolution No. 2024-33 effective July 16, 2024, and Resolution No. 2025-06 effective March 8, 2025; and WHEREAS, the City Council of the City of Diamond Bar has approved and adopted the annual budget for Fiscal Year 2025-2026; and WHEREAS, the City Council of the City of Diamond Bar desires to revise the Plan to include a 3.1% cost of living adjustment on June 28, 2025 for all benefitted classifications of employment including all executive positions (Department Heads, Assistant City Manager and City Manager) as reflected in the attached compensation plan as “EXHIBIT A”; and WHEREAS, the City Council of the City of Diamond Bar desires to include an increase of $100 to the benefit allotment for all benefited classifications of employment including all executive positions (Department Heads, Assistant City Manager and City Manager) and City Council Members that may be used to purchase health coverage or placed into retirement plans; and NOW, THEREFORE BE IT RESOLVED, the City Council of the City of Diamond Bar, does hereby resolve as follows: Section 1. The Compensation and Benefits Plan adopted by Resolution 2024- 20, Resolution 2024-33, and Resolution 2025-06 are hereby replaced in their entirety with the Compensation & Benefits Plan attached hereto as Exhibit A, which shall be effective June 28, 2025. PASSED, APPROVED AND ADOPTED this 3rd day of June 2025. CITY OF DIAMOND BAR ______________________________ Chia Yu Teng, Mayor 7.1.d Packet Pg. 284 Resolution No. 2025-18 2 ATTEST: I, KRISTINA SANTANA, City Clerk of the City of Diamond Bar, do hereby certify that the foregoing Resolution was passed, approved and adopted at a regular meeting of the City Council of the City of Diamond Bar held on the 3rd day of June 2025, by the following vote: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: ABSTAIN: COUNCIL MEMBERS: ____________________________ Kristina Santana, City Clerk Attachment: “Exhibit A” Compensation and Benefits Plan effective June 28, 2025 7.1.d Packet Pg. 285 COMPENSATION PLAN BY POSITION FY 2025 - 2026 GRADE CLASSIFICATION A B C D E F G H8 Asst. Pre-School Teacher $17.66 $18.54 $19.47 $20.44 $21.46 $22.53 $23.66 H10 Pre-School Teacher $19.46 $20.44 $21.46 $22.53 $23.66 $24.84 $26.08 CITY OF DIAMOND BAR PART-TIME/HOURLY NON-EXEMPT/BENEFITED POSITIONS Schedule B Effective June 28, 2025 Approved by City Council on June 3, 2025 EXHIBIT "A"7.1.e Packet Pg. 286 GRADE CLASSIFICATION A B C D E F G 6NE Maintenance Worker $23.58 $24.76 $25.99 $27.29 $28.66 $30.09 $31.60 $1,886.15 $1,980.46 $2,079.48 $2,183.45 $2,292.63 $2,407.26 $2,527.62 $4,086.66 $4,290.99 $4,505.54 $4,730.81 $4,967.35 $5,215.72 $5,476.51 $49,039.86 $51,491.85 $54,066.45 $56,769.77 $59,608.26 $62,588.67 $65,718.11 7NE Recreation Specialist $24.17 $25.37 $26.64 $27.98 $29.37 $30.84 $32.39 Senior Office Specialist $1,933.30 $2,029.97 $2,131.46 $2,238.04 $2,349.94 $2,467.44 $2,590.81 $4,188.82 $4,398.26 $4,618.17 $4,849.08 $5,091.54 $5,346.11 $5,613.42 $50,265.83 $52,779.13 $55,418.08 $58,188.99 $61,098.43 $64,153.36 $67,361.02 10NE Senior Maintenance Worker $26.02 $27.33 $28.69 $30.13 $31.63 $33.21 $34.88 $2,081.95 $2,186.05 $2,295.36 $2,410.12 $2,530.63 $2,657.16 $2,790.02 $4,510.90 $4,736.45 $4,973.27 $5,221.93 $5,483.03 $5,757.18 $6,045.04 $54,130.82 $56,837.36 $59,679.23 $62,663.19 $65,796.35 $69,086.17 $72,540.48 14NE Administrative Assistant $28.73 $30.16 $31.67 $33.25 $34.92 $36.66 $38.50 Permit Technician $2,298.09 $2,412.99 $2,533.64 $2,660.33 $2,793.34 $2,933.01 $3,079.66 $4,979.19 $5,228.15 $5,489.56 $5,764.04 $6,052.24 $6,354.85 $6,672.60 $59,750.32 $62,737.83 $65,874.73 $69,168.46 $72,626.88 $76,258.23 $80,071.14 17NE Accounting, HR, Network/Systems, $30.93 $32.48 $34.11 $35.81 $37.60 $39.48 $41.46 Planning, Engineering Technician $2,474.79 $2,598.53 $2,728.46 $2,864.88 $3,008.12 $3,158.53 $3,316.46 Recreation Coordinator $5,362.05 $5,630.15 $5,911.66 $6,207.24 $6,517.60 $6,843.48 $7,185.65 Senior Administrative Assistant $64,344.55 $67,561.78 $70,939.87 $74,486.86 $78,211.20 $82,121.76 $86,227.85 Public Works Inspector 18NE Neighborhood Improvement Officer $31.71 $33.29 $34.96 $36.71 $38.54 $40.47 $42.49 Media Specialist $2,536.66 $2,663.49 $2,796.67 $2,936.50 $3,083.33 $3,237.49 $3,399.37 $5,496.10 $5,770.90 $6,059.44 $6,362.42 $6,680.54 $7,014.56 $7,365.29 $65,953.14 $69,250.80 $72,713.34 $76,349.00 $80,166.45 $84,174.78 $88,383.52 19NE Facilities & Asset Maintenance Tech.$32.50 $34.13 $35.83 $37.62 $39.51 $41.48 $43.55 $2,600.08 $2,730.08 $2,866.58 $3,009.91 $3,160.41 $3,318.43 $3,484.35 $5,633.50 $5,915.17 $6,210.93 $6,521.48 $6,847.55 $7,189.93 $7,549.43 $67,601.98 $70,982.08 $74,531.18 $78,257.74 $82,170.63 $86,279.16 $90,593.11 21NE Administrative Coordinator $34.15 $35.85 $37.65 $39.53 $41.51 $43.58 $45.76 Executive Assistant $2,731.70 $2,868.29 $3,011.70 $3,162.29 $3,320.40 $3,486.42 $3,660.75 Accountant $5,918.69 $6,214.63 $6,525.36 $6,851.63 $7,194.21 $7,553.92 $7,931.61 Permit Services Coordinator $71,024.31 $74,575.53 $78,304.31 $82,219.52 $86,330.50 $90,647.02 $95,179.37 Senior Accounting Technician Senior HR Technician 23NE Assistant Engineer $35.87 $37.67 $39.55 $41.53 $43.61 $45.79 $48.08 Assistant Planner $2,870.00 $3,013.50 $3,164.17 $3,322.38 $3,488.50 $3,662.93 $3,846.07 Sr. Neighborhood Improvement Officer $6,218.33 $6,529.25 $6,855.71 $7,198.49 $7,558.42 $7,936.34 $8,333.16 Sr. Public Works Inspector $74,619.95 $78,350.94 $82,268.49 $86,381.92 $90,701.01 $95,236.06 $99,997.87 Effective June 28, 2025 Approved by City Council on June 3, 2025 Schedule C CITY OF DIAMOND BAR COMPENSATION PLAN BY POSITION FY 2025 - 2026 FULL-TIME NON-EXEMPT BENEFITED POSITIONS 7.1.e Packet Pg. 287 GRADE CLASSIFICATION A B C D E F G 24E Management Analyst $36.77 $38.61 $40.54 $42.57 $44.70 $46.93 $49.28 $2,941.69 $3,088.78 $3,243.21 $3,405.37 $3,575.64 $3,754.43 $3,942.15 $6,373.66 $6,692.35 $7,026.96 $7,378.31 $7,747.23 $8,134.59 $8,541.32 $76,483.96 $80,308.16 $84,323.57 $88,539.75 $92,966.73 $97,615.07 $102,495.82 28E Recreation Supervisor $40.59 $42.62 $44.75 $46.99 $49.34 $51.80 $54.39 Senior Accountant $3,247.14 $3,409.50 $3,579.97 $3,758.97 $3,946.92 $4,144.26 $4,351.48 $7,035.47 $7,387.24 $7,756.60 $8,144.43 $8,551.66 $8,979.24 $9,428.20 $84,425.63 $88,646.91 $93,079.25 $97,733.22 $102,619.88 $107,750.87 $113,138.41 29E Information Systems Analyst $41.60 $43.68 $45.87 $48.16 $50.57 $53.10 $55.75 $3,328.32 $3,494.73 $3,669.47 $3,852.94 $4,045.59 $4,247.87 $4,460.26 $7,211.35 $7,571.92 $7,950.52 $8,348.04 $8,765.45 $9,203.72 $9,663.90 $86,536.24 $90,863.05 $95,406.21 $100,176.52 $105,185.34 $110,444.61 $115,966.84 30E Associate Planner $42.64 $44.78 $47.02 $49.37 $51.83 $54.43 $57.15 Senior Management Analyst $3,411.52 $3,582.10 $3,761.21 $3,949.27 $4,146.73 $4,354.07 $4,571.77 Community Relations Coordinator $7,391.64 $7,761.22 $8,149.28 $8,556.74 $8,984.58 $9,433.81 $9,905.50 $88,699.64 $93,134.62 $97,791.35 $102,680.92 $107,814.97 $113,205.71 $118,866.00 32E Facilities Maintenance Supervisor $44.80 $47.04 $49.40 $51.86 $54.46 $57.18 $60.04 Finance Supervisor $3,584.23 $3,763.44 $3,951.62 $4,149.20 $4,356.66 $4,574.49 $4,803.21 $7,765.84 $8,154.13 $8,561.84 $8,989.93 $9,439.42 $9,911.40 $10,406.97 $93,190.06 $97,849.56 $102,742.04 $107,879.14 $113,273.09 $118,936.75 $124,883.59 34E Associate Engineer $47.07 $49.42 $51.90 $54.49 $57.22 $60.08 $63.08 $3,765.69 $3,953.97 $4,151.67 $4,359.25 $4,577.21 $4,806.07 $5,046.38 $8,158.99 $8,566.93 $8,995.28 $9,445.05 $9,917.30 $10,413.16 $10,933.82 $97,907.82 $102,803.21 $107,943.37 $113,340.54 $119,007.57 $124,957.95 $131,205.84 36E Parks, Street Maintenance Supt.$49.45 $51.93 $54.52 $57.25 $60.11 $63.12 $66.27 Recreation Superintendent $3,956.32 $4,154.14 $4,361.85 $4,579.94 $4,808.94 $5,049.38 $5,301.85 Senior Planner $8,572.03 $9,000.64 $9,450.67 $9,923.20 $10,419.36 $10,940.33 $11,487.35 Principal Management Analyst $102,864.41 $108,007.63 $113,408.01 $119,078.41 $125,032.33 $131,283.95 $137,848.14 Sr. Community Relations Coord. 37E Network/Systems Administrator $50.69 $53.22 $55.89 $58.68 $61.61 $64.70 $67.93 $4,055.23 $4,257.99 $4,470.89 $4,694.44 $4,929.16 $5,175.62 $5,434.40 $8,786.33 $9,225.65 $9,686.93 $10,171.28 $10,679.84 $11,213.84 $11,774.53 $105,436.01 $110,707.81 $116,243.20 $122,055.36 $128,158.13 $134,566.03 $141,294.33 40E Senior Civil Engineer $54.59 $57.32 $60.18 $63.19 $66.35 $69.67 $73.15 $4,367.04 $4,585.39 $4,814.66 $5,055.40 $5,308.17 $5,573.57 $5,852.25 $9,461.92 $9,935.02 $10,431.77 $10,953.36 $11,501.02 $12,076.08 $12,679.88 $113,543.06 $119,220.21 $125,181.22 $131,440.28 $138,012.30 $144,912.91 $152,158.56 41E Assistant to the City Manager $55.95 $58.75 $61.69 $64.77 $68.01 $71.41 $74.98 $4,476.22 $4,700.03 $4,935.03 $5,181.78 $5,440.87 $5,712.91 $5,998.56 $9,698.47 $10,183.39 $10,692.56 $11,227.19 $11,788.55 $12,377.98 $12,996.88 $116,381.63 $122,200.71 $128,310.75 $134,726.28 $141,462.60 $148,535.73 $155,962.51 Schedule D FY 2025 - 2026 COMPENSATION PLAN BY POSITION CITY OF DIAMOND BAR FULL-TIME EXEMPT BENEFITED POSITIONS Effective June 28, 2025 Approved by City Council on June 3, 2025 7.1.e Packet Pg. 288 GRADE CLASSIFICATION A B C D E F G 40E Community Relations Mgr.$54.59 $57.32 $60.18 $63.19 $66.35 $69.67 $73.15 Recreation Svcs. Manager $4,367.04 $4,585.39 $4,814.66 $5,055.40 $5,308.17 $5,573.57 $5,852.25 Planning Manager $9,461.92 $9,935.02 $10,431.77 $10,953.36 $11,501.02 $12,076.08 $12,679.88 $113,543.06 $119,220.21 $125,181.22 $131,440.28 $138,012.30 $144,912.91 $152,158.56 41E City Clerk $55.95 $58.75 $61.69 $64.77 $68.01 $71.41 $74.98 $4,476.22 $4,700.03 $4,935.03 $5,181.78 $5,440.87 $5,712.91 $5,998.56 $9,698.47 $10,183.39 $10,692.56 $11,227.19 $11,788.55 $12,377.98 $12,996.88 $116,381.63 $122,200.71 $128,310.75 $134,726.28 $141,462.60 $148,535.73 $155,962.51 44E Human Res. & Risk Manager $60.25 $63.27 $66.43 $69.75 $73.24 $76.90 $80.75 $4,820.40 $5,061.42 $5,314.49 $5,580.21 $5,859.22 $6,152.18 $6,459.79 $10,444.19 $10,966.40 $11,514.72 $12,090.46 $12,694.98 $13,329.73 $13,996.21 $125,330.28 $131,596.79 $138,176.63 $145,085.46 $152,339.74 $159,956.72 $167,954.56 46E Public Works Manager/$63.27 $66.43 $69.75 $73.24 $76.90 $80.75 $84.78 Assistant City Engineer $5,061.41 $5,314.49 $5,580.21 $5,859.22 $6,152.18 $6,459.79 $6,782.78 $10,966.40 $11,514.72 $12,090.45 $12,694.98 $13,329.73 $13,996.21 $14,696.02 $131,596.79 $138,176.63 $145,085.46 $152,339.73 $159,956.72 $167,954.55 $176,352.28 Schedule E CITY OF DIAMOND BAR COMPENSATION PLAN BY POSITION FY 2025 - 2026 FULL-TIME EXEMPT MANAGEMENT POSITIONS Effective June 28, 2025 Approved by City Council on June 3, 2025 7.1.e Packet Pg. 289 GRADE CLASSIFICATION A B C D E F G 52E Deputy City Manager $73.41 $77.09 $80.94 $84.99 $89.24 $93.70 $98.38 $5,873.18 $6,166.84 $6,475.19 $6,798.95 $7,138.89 $7,495.84 $7,870.63 $12,725.23 $13,361.49 $14,029.57 $14,731.05 $15,467.60 $16,240.98 $17,053.03 $152,702.80 $160,337.94 $168,354.84 $176,772.58 $185,611.21 $194,891.77 $204,636.35 55E Community Dev. Director $79.06 $83.01 $87.16 $91.52 $96.10 $100.90 $105.95 Finance Director $6,324.78 $6,641.02 $6,973.07 $7,321.72 $7,687.81 $8,072.20 $8,475.81 Info. Systems Director $13,703.68 $14,388.87 $15,108.31 $15,863.73 $16,656.91 $17,489.76 $18,364.25 Parks and Rec Director $164,444.20 $172,666.41 $181,299.73 $190,364.72 $199,882.96 $209,877.11 $220,370.96 58E City Engineer/PW Director $85.14 $89.40 $93.87 $98.56 $103.49 $108.66 $114.09 $6,811.09 $7,151.65 $7,509.23 $7,884.69 $8,278.93 $8,692.87 $9,127.52 $14,757.37 $15,495.24 $16,270.00 $17,083.50 $17,937.67 $18,834.56 $19,776.28 $177,088.40 $185,942.82 $195,239.96 $205,001.96 $215,252.06 $226,014.66 $237,315.39 59E Assistant City Manager $87.27 $91.63 $96.21 $101.02 $106.07 $111.38 $116.95 $6,981.37 $7,330.44 $7,696.96 $8,081.81 $8,485.90 $8,910.19 $9,355.70 $15,126.30 $15,882.62 $16,676.75 $17,510.59 $18,386.12 $19,305.42 $20,270.69 $181,515.63 $190,591.41 $200,120.98 $210,127.03 $220,633.38 $231,665.05 $243,248.30 N/A City Manager $134.49 $10,759.06 $23,311.30 $279,735.55 Schedule F CITY OF DIAMOND BAR COMPENSATION PLAN BY POSITION FY 2025 - 2026 FULL-TIME EXEMPT EXECUTIVE MANAGEMENT POSITIONS Effective June 28, 2025 Approved by City Council on June 3, 2025 7.1.e Packet Pg. 290 RESOLUTION NO. 2025-19 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DIAMOND BAR, COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, ADOPTING THE STATEMENT OF INVESTMENT POLICY. WHEREAS, it is the City’s policy to annually adopt the City Investment Policy; and WHEREAS, the Investment Policy is intended to provide guidelines for the prudent investment of the City’s temporarily idle cash and to outline the policies for maximizing the efficiency of the City’s cash management system. NOW, THEREFORE, the City Council of the City of Diamond Bar does hereby resolve as follows: Section 1. That the City Council of the City of Diamond Bar adopts the attached Statement of Investment Policy (Exhibit A). PASSED, APPROVED AND ADOPTED this 3rd day of June, 2025. CITY OF DIAMOND BAR ________________________________ Chia Yu Teng, Mayor ATTEST: I, Kristina Santana, City Clerk of the City of Diamond Bar, do hereby certify that the foregoing Resolution was passed, approved and adopted at a regular meeting of the City Council of the City of Diamond Bar held on the 3rd day of June, 2025, by the following vote: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: ABSTAINED: COUNCIL MEMBERS: __________________________ Kristina Santana, City Clerk Attachment: Exhibit “A” – Investment Policy Effective July 1, 2025. 7.1.f Packet Pg. 291 City Council Policy and Procedure Number: 2025-XX Reviewed: Annually/As-Needed Effective Date: 07/01/2025 Revised Date(s): N/A Effective Date: 07/01/2025 Page 1 of 37 EXHIBIT “A” Investment Policy 1. Policy 1.1 This Statement is intended to provide guidelines for the prudent investment of the City of Diamond Bar’s (“City”) temporarily idle cash and to outline the policies for maximizing the efficiency of the City's cash management system. The ultimate goal is to enhance the economic status of the City while protecting its pooled funds in accordance with the applicable local, state and federal laws. It is the policy of the City Council to review, update and adopt the City's Investment Policy on an annual basis. 2. Scope 2.1 This investment policy applies to all financial assets of the City of Diamond Bar. The Policy applies to the following funds and is accounted for in the City’s annual audited financial statements. a. General Fund b. Special Revenue Funds c. Debt Service Funds d. Capital Improvement Fund e. Internal Service Funds 3. Standards of Prudence 3.1 The City Treasurer (or Finance Director) authorized to make investment decisions on behalf of the City of Diamond Bar investing public funds 7.1.g Packet Pg. 292 Effective Date: 07/01/2025 Page 2 of 37 pursuant to this policy are trustees and therefore fiduciaries subject to the prudent investor standard. When investing, reinvesting, purchasing, acquiring, exchanging, selling and managing public funds, a trustee shall act with care, skill, prudence and diligence under the circumstances then prevailing, including but not limited to, the general economic conditions and the anticipated needs of the City, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the City. Within the limitations of this section and considering individual investments as part of an overall strategy, the City Treasurer or Finance Director is authorized to acquire investments as authorized by law. 4. Investment Objectives 4.1 The investment of funds of the City of Diamond Bar is directed to the goals of safety, liquidity and yield. The authority governing investments for municipal governments is set forth in the Government Code, Sections 53600, et. seq. 4.1.1. Safety. Safety of principal is the foremost objective of the investment program. Investments of the City of Diamond Bar shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. To attain this objective, the City of Diamond Bar will diversify its investments by investing funds among a variety of securities with independent returns. The City will operate only in those investments that are considered very safe. 4.1.2. Liquidity. The investment portfolio will remain sufficiently liquid to meet all operating requirements which might be reasonably anticipated. This is accomplished by structuring the portfolio so that securities mature at the same time as cash is needed to meet anticipated demands. Additionally, since all possible cash demands cannot be anticipated, the portfolio will consist largely of securities with active secondary or resale markets or local government investment pools which offer same-day liquidity for short-term funds. 4.1.3. Yield. The investment portfolio shall be designed with the objective of achieving a competitive market rate of return or yield, while taking into account the investment risk constraints and 7.1.g Packet Pg. 293 Effective Date: 07/01/2025 Page 3 of 37 liquidity needs. Return on investment is of secondary importance compared to safety and liquidity. The core investments shall be limited to low risk securities to be held to maturity with the following exceptions: a. A security with declining credit may be sold early to minimize loss of principal. b. A security swap would improve the quality, yield or target duration of the portfolio. c. The liquidity needs of the portfolio require security to be sold. 5. Delegation of Authority 5.1 Authority to manage the City of Diamond Bar’s investment program is derived from Section 2.16.210 of the City of Diamond Bar’s Municipal Code which designates the City Manager to perform all duties associated with the legal function of the treasurer position. Management responsibility is hereby delegated to the City Treasurer who shall be responsible for all transactions undertaken and for establishing a system of controls to regulate the activities of subordinate officials, and their procedures in the absence of the Treasurer. 6. Ethics and Conflicts of Interest 6.1 Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with proper execution of the investment program or which could impair their ability to make impartial investment decisions. Employees and investment officials are required to file annual disclosure statements as required for “public officials who manage public investments” (as defined and required by the Political Reform Act and related regulations, being Government Code Sections 81000 and the Fair Political Practices Commission [FPPC]). 7. Authorized Financial Dealers and Institutions 7.1 The Treasurer (or Finance Director) will maintain a list of approved financial institutions authorized to provide investment services to the public agency in the State of California. A determination should be made to insure that all approved broker/dealer firms and individuals covering the City of Diamond Bar are reputable and trustworthy. In 7.1.g Packet Pg. 294 Effective Date: 07/01/2025 Page 4 of 37 addition, the broker/dealer firms should have the ability to meet all of their financial obligations in dealing with the City of Diamond Bar. The firms and individuals covering the City of Diamond Bar should be knowledgeable and experienced in Public Agency investing and the investment products involved. No public deposit shall be made except in a qualified public depository as established by State law. All financial institutions and broker/dealers who desire to conduct investment transactions with the City of Diamond Bar must supply the City Treasurer or the Finance Director with the following: audited financial statements, proof of NASD certification, trading resolution, proof of State of California registration, completed broker/dealer questionnaire, certification of having read the City of Diamond Bar’s investment policy and depository contracts. An annual review of the financial condition and registrations of qualified bidders will be conducted by the Treasurer or the Finance Director. A current audited financial statement is required to be on file for each financial institution and broker/dealer with which the City of Diamond Bar invests. 8. Authorized and Suitable Investments 8.1. The City’s investments are governed by the California Government Code (CGC). Specific types of investments are defined in CGC 53635. Also, CGC 53635.2 permits the use of CGC 53601 investment instruments, therefore, both CGC 53601 et seq. and CGC 53635 et seq. are the governing sections pertaining to legal investments. Investments will only be made in authorized securities with a maturity date of five (5) years or less from the transaction settlement date. For the purpose of these investments, the compliance with the investment percentage(s), in regards to the total investment portfolio, shall be calculated on the date the investment is acquired. If the percentage is legally compliant on the date of purchase, then compliance with the law shall have been met. Investment California Legal Requirements City of Diamond Bar Requirements Government Obligations: U.S. Treasury and Agency Obligations (U.S. Treasury obligations are bills, notes and bonds issued by and direct Authorized by CGC 53601(b), (f) 1. No limit on amount in the portfolio 7.1.g Packet Pg. 295 Effective Date: 07/01/2025 Page 5 of 37 obligations of the U.S. Government. Agency obligations are notes and bonds of Federal agencies and government sponsored enterprises, although not direct obligations of the Treasury, they involve federal sponsorship or guarantees) Bankers Acceptances (A draft or bill of exchange accepted by a bank or trust company and brokered to investors in a secondary market. Its purpose is to facilitate trade and provide liquidity to the import-export markets). Authorized by CGC 53601(g) 1. Not to exceed 180 days 2. Not to exceed 40% of portfolio 3. Not to exceed 30% of portfolio if done with one bank. Commercial Paper (Short term, unsecured, promissory notes issued by firms in the open market. These notes are generally backed by a bank credit facility, guarantee/bond of indemnity or some other support agreement. Authorized by CGC 53601 (h), CGC 53601.2 & CGC 53635 (a) 1. Not to exceed 270 days 2. Not to exceed 25% of portfolio 3. No more than 10% of portfolio may be invested in a single issuer 4. Must be rated P-1 by Moody’s Investors Service or A-1 by Standard and Poor’s Medium Term Notes (Corporate notes, deposit notes and bank notes sold by an agent in the open market on a continually offered basis. These notes are debt obligations generally unsecured, although some issues come to market on a collateralized or securitized basis. Authorized by CGC 53601 (k), CGC 53601.2 1. Must have a minimum “A” rating 2. Not to exceed 30% of portfolio 3. Not to exceed 5% of portfolio with single issuer 7.1.g Packet Pg. 296 Effective Date: 07/01/2025 Page 6 of 37 Negotiable Certificates of Deposit (Issued by commercial banks and thrift institutions against funds deposited for specified periods of time and earn specified or variable rates of interest. NCD’s differ from other CD’s because of their increased liquidity as they are actively traded on the secondary market. These deposits are uninsured and uncollateralized promissory notes. Authorized by CGC 53601 (i), GCC 53638 1. Not to exceed 30% portfolio 2. All purchases must be from institutions rated by a nationally recognized rating organization as designated by the Security and Exchange Commission. Certificates of Deposit (Unsecured, direct obligations of a U.S. bank or savings & loan association. Federal Deposit Insurance Corporation (FDIC) coverage is provided for government deposits, but limited to the first $250,000 on deposit on behalf of a given entity at a single financial institution. California law requires that deposits of public funds shall be collateralized if not insured). Authorized by CGC 53635, 53635.2, 53635.8, 53636, 53637, 53638, 53641 1. Must not exceed 30% of portfolio 2. Deposits in excess of the $250,000 FDIC insured limit shall be collateralized at a level of 110% of market value of principal and accrued interest. Repurchase Agreement (These are agreements between an investor (the pool) who agrees to purchase securities and a seller (broker/dealer) who commits to repurchase these securities at a later date at the same price, plus interest). Authorized by CGC 53601 (j) 1. Market value of the security must be 102% or greater, and adjusted quarterly. 2. The minimal market value of 102% can’t be established by more than the next business day. 3. Requires a signed Master Repurchase Agreement from the participating bank or broker/dealer. Local Agency Obligations (Bonds, notes warrants or other evidences of indebtedness of any local agency or by a department, board or authority of any local agency within the 50 United States). Authorized by CGC 53601(a)(c)(d) 1. Must comply with the financial requirements pertaining to temporary borrowing (TRANS, RANS, GANS) as shown in CGC 53820 – 53858. 7.1.g Packet Pg. 297 Effective Date: 07/01/2025 Page 7 of 37 2. Minimum credit requirement – Issuers must be at or above the following investment grade from one of these rating firms: Standard & Poors – Sp-1 or A; Fitch – F- 1 or A; Moody’s – MIG 1 or A Money Market Funds Shares of beneficial interest issued by management companies. Shares represent ownership of diversified portfolio securities, which are redeemable at their net asset value). Authorized by CGC 53601 (l) 1. The pooled investments that comprise these funds must comply with 53601 and 53630 inclusive. Local Agency Investment Fund (LAIF) Provides high liquidity allowing deposits to be credited to the City’s checking account within twenty-four (24) hours. State Pool funds are operated directly by the Office of the State Treasurer, who commingles state and local funds. Authorized by CGC 16429.1 (b) 1. No more than $75 million (LAIF account limit) permitted to be invested. Supranational United States dollar denominated senior unsecured unsubordinated obligations issued or unconditionally guaranteed by the International Bank for Reconstruction and Development, International Finance Corporation, or Inter-American Development Bank. Authorized by CGC 53601 (q) 1. Maximum maturity of five years or less 2. Eligible for purchase and sale within the United States 3. “AA” rated or better by an NRSRO 4. Not to exceed 30% of the portfolio 9. Prohibited and Restricted Categories of Investments 9.1 The following investments are either prohibited by law or authorized by law and prohibited by the City Treasurer. Inverse Floaters Prohibited by CGC 53601.6 Range Notes Prohibited by CGC 53601.6 Mortgage Derived, Interest-only Strips Prohibited by CGC 53601.6 Zero (“Strip”) Coupons Prohibited by CGC 53601.6 Futures Market Allowable by CGC 53601.6 7.1.g Packet Pg. 298 Effective Date: 07/01/2025 Page 8 of 37 Prohibited by City Treasurer Options Market Allowable by CGC 53601.6 Prohibited by City Treasurer Priority Obligations Allowable by CGC 53601 (n) Prohibited by City Treasurer 10. Review of Investment Portfolio 10.1 The securities held by the City of Diamond Bar must be in compliance with Section 8.0 Authorized and Suitable Investments at the time of purchase. Because some securities may not comply with Section 8.0 subsequent to the date of purchase the City Treasurer shall at least quarterly review the portfolio to identify those securities that do not comply. The City Treasurer shall establish procedures to report to the City Council major and critical incidences of noncompliance identified through the review of the portfolio. Should any investment listed in Section 8 exceed a percentage-of- portfolio limitation due to an incident such as fluctuation in portfolio size, the affected securities may be held to maturity to avoid losses. When no loss is indicated, the Treasurer shall consider rebalancing the portfolio after evaluating the expected length of time that it will be imbalanced. Portfolio percentage limits are in place in order to ensure diversification of the City investment portfolio; a small temporary imbalance will not significantly impair that strategy. 11. Collateralization 11.1 Collateralization will be required on two types of investments: certificates of deposit and repurchase agreements. In order to anticipate market changes and provide a level of security for all funds, the collateralization level will be 110% of market value of principal and accrued interest. The City Treasurer, at his/her discretion may waive the collateral requirement for deposits up to the maximum dollar amount which are covered by the Federal Deposit Insurance Corporation, currently $250,000. 12. Safekeeping and Custody 7.1.g Packet Pg. 299 Effective Date: 07/01/2025 Page 9 of 37 12.1 All security transactions, including collateral for repurchase agreements, entered into by the City of Diamond Bar shall be conducted on a delivery versus payment (DVP) basis. Securities will be held by a third party custodian designated by the Treasurer and evidenced by safekeeping receipts. 13. Maximum Maturities 13.1 To the extent possible the City of Diamond Bar will attempt to match its investments with anticipated cash flow requirements. The prescribed method of the City of Diamond Bar shall be referred to as “layering” the investments. Monies not needed to cover immediate operating costs may be invested up to a five year maturity. 14. Internal Controls 14.1 The City Treasurer and the Finance Director shall establish procedures that separate the internal responsibility for management and accounting of the investment portfolio. An analysis by an independent, external auditor shall be conducted periodically to review internal controls, account activity and compliance with policies and procedures. 15. Reporting 15.1 As required by California Government Code Section 53607, a monthly report of investments will be provided to the City Council. The required elements of this report are as follows: a. Type of investment b. Issuer c. Date of Maturity d. Amount of deposit or cost of security e. Current market value of securities with maturity in excess of twelve months f. Statement relating the report to the Statement of Investment Policy g. Rate of interest 7.1.g Packet Pg. 300 Effective Date: 07/01/2025 Page 10 of 37 h. Statement that there are sufficient funds to meet the next six months' obligations The basic premise underlying the City of Diamond Bar's investment philosophy is to insure that money is always available when needed. 16. Investment Policy Adoption 16.1 The City of Diamond Bar’s investment policy shall be adopted by resolution of the City Council. The policy shall be reviewed annually by the City Council and any modifications made thereto must be approved by the City Council. Attachments: Appendix A - Broker Dealer Questionnaire Appendix B - Glossary of Cash and Investment Management Terms Appendix C - Local Agency Investment Fund Description 7.1.g Packet Pg. 301 Effective Date: 07/01/2025 Page 11 of 37 APPENDIX A CITY OF DIAMOND BAR BROKER/DEALER QUESTIONNAIRE AND CERTIFICATION 1. Name of Firm: _________________________________________________________ 2. Address: ______________________________________________________________ 3. Telephone: ( ) ( ) ______ ___ ______ __ 4. Broker's Representative to the City (attach resume): Name: _________________________________________ Title: ____________________________________________ Telephone: ( ) 5. Manager/Partner-in-Charge (attach resume): Name: _________________________________________ Title: ___________________________________________ Telephone: ( ) __ 6. List all personnel who will be trading with or quoting securities to City employees (attach resume) Name: ________________________________________________________________ Title: __________________________________________________________________ Telephone: ( ) ( ) _____ _ ___ _____ __ 7.1.g Packet Pg. 302 Effective Date: 07/01/2025 Page 12 of 37 7. Which of the above personnel have read the City's investment policy? ________________________________________________________________________ ________________________________________________________________________ 8. Is your firm a primary dealer in United States Government Securities? 9. List the total volume of United States Government and Agency Securities for the last calendar year. Firm-wide $ _____________________ No. of Transactions Your local office $ ______________ No. of Transactions 10. Which instruments are offered regularly by your local office? ___ Treasury Bills ___ CMO’s ___ Treasury Notes/Bonds ___ Bank CD’s ___ BA’s (domestic) ___ S & L CD’s ___ BA’s (foreign) ___ Repos ___ Commercial Paper ___ Reverse Repos ___ Agencies (specify): ___ Other (specify): 11. References -- Please identify your most directly comparable public sector clients in our geographical area. Entity ________________________________ ______________________________ Contact _____________________________ _______________________________ Telephone ( )______________________ ( )___________________________ Client Since __________________________ _______________________________ Yes ____ No___ _________ 7.1.g Packet Pg. 303 Effective Date: 07/01/2025 Page 13 of 37 12. Have any of your clients ever sustained a loss on a securities transaction arising from a misunderstanding or misrepresentation of the risk characteristics of the instrument? If so, explain. 13. Has your local office ever subject to a regulatory or state/federal agency investigation for alleged improper, fraudulent, disreputable or unfair activities related to the sale of securities? Have any of your employees been so investigated? If so explain: 14. Has a client ever claimed in writing that your firm was responsible for investment losses? If so, explain. __________________________________________ 15. Explain your normal custody and delivery process. Who audits these fiduciary systems? Can you meet safekeeping requirements? ______________ 16. How many and what percentage of your transactions failed Last month? _________________ Last year? _______________ 17. Describe the capital line and trading limits of the office that would conduct business with the City of Diamond Bar. 7.1.g Packet Pg. 304 Effective Date: 07/01/2025 Page 14 of 37 18. Does your firm participate in the S.I.P.C. insurance program if not, explain. 19. What portfolio information, if any, do you require from your clients? 20. What reports, transactions, confirmations and paper trail will the City receive? 21. Does your firm offer investment training to your clients? ___Yes ___No 22. Please enclose the following: Latest audited financial statements. Samples of reports, transactions, and confirmations the City will receive. Samples of research reports and/or publications that your firm regularly provides to clients. Complete schedule of fees and charges for various transactions. 7.1.g Packet Pg. 305 Effective Date: 07/01/2025 Page 15 of 37 ***CERTIFICATION*** I hereby certify that I have personally read the Statement of Investment Policy of the City of Diamond Bar, and have implemented reasonable procedures and a system of controls designed to preclude imprudent investment activities arising out of transactions conducted between our firm and the City of Diamond Bar. All sales personnel will be routinely informed of the City's investment objectives, horizons, outlooks, strategies and risk constraints whenever we are so advised by the City. We pledge to exercise due diligence in informing the City of Diamond Bar of all foreseeable risks associated with financial transactions conducted with our firm. Under penalties of perjury, the responses to this questionnaire are true and accurate to the best of my knowledge. Signed ________________________________ Date _______________________ Title ___________________________________ Countersignature* _____________________ Date _______________________ Title ___________________________________ * Company president or person in charge of government securities operations. 7.1.g Packet Pg. 306 Effective Date: 07/01/2025 Page 16 of 37 Appendix B Glossary of Cash and Investment Management Terms Accrued Interest. Interest earned but which has not yet been paid or received. Agency. See "Federal Agency Securities." Ask Price. Price at which a broker/dealer offers to sell a security to an investor. Also known as “offered price.” Asset Backed Securities (ABS). A fixed-income security backed by notes or receivables against assets other than real estate. Generally issued by special purpose companies that “own” the assets and issue the ABS. Examples include securities backed by auto loans, credit card receivables, home equity loans, manufactured housing loans, farm equipment loans and aircraft leases. Average Life. The average length of time that an issue of serial bonds and/or term bonds with a mandatory sinking fund feature is expected to be outstanding. Bankers' Acceptance (BA's). A draft or bill of exchange drawn upon and accepted by a bank. Frequently used to finance shipping of international goods. Used as a short-term credit instrument, bankers' acceptances are traded at a discount from face value as a money market instrument in the secondary market on the basis of the credit quality of the guaranteeing bank. Basis Point. One hundredth of one percent, or 0.01%. Thus 1% equals 100 basis points. Bearer Security. A security whose ownership is determined by the holder of the physical security. Typically, there is no registration on the issuer’s books. Title to bearer securities is transferred by delivery of the physical security or certificate. Also known as “physical securities.” 7.1.g Packet Pg. 307 Effective Date: 07/01/2025 Page 17 of 37 Benchmark Bills: In November 1999, FNMA introduced its Benchmark Bills program, a short-term debt securities issuance program to supplement its existing discount note program. The program includes a schedule of larger, weekly issues in three- and six-month maturities and biweekly issues in one-year for Benchmark Bills. Each issue is brought to market via a Dutch (single price) auction. FNMA conducts a weekly auction for each Benchmark Bill maturity and accepts both competitive and non-competitive bids through a web based auction system. This program is in addition to the variety of other discount note maturities, with rates posted on a daily basis, which FNMA offers. FNMA's Benchmark Bills are unsecured general obligations that are issued in book- entry form through the Federal Reserve Banks. There are no periodic payments of interest on Benchmark Bills, which are sold at a discount from the principal amount and payable at par at maturity. Issues under the Benchmark program constitute the same credit standing as other FNMA discount notes; they simply add organization and liquidity to the short-term Agency discount note market. Benchmark Notes/Bonds: Benchmark Notes and Bonds are a series of FNMA “bullet” maturities (non-callable) issued according to a pre-announced calendar. Under its Benchmark Notes/Bonds program, 2, 3, 5, 10 and 30- year maturities are issued each quarter. Each Benchmark Notes new issue has a minimum size of $4 billion, 30- year new issues having a minimum size of $1 billion, with re-openings based on investor demand to further enhance liquidity. The amount of non-callable issuance has allowed FNMA to build a yield curve in Benchmark Notes and Bonds in maturities ranging from 2 to 30 years. The liquidity emanating from these large size issues has facilitated favorable financing opportunities through the development of a liquid overnight and term repo market. Issues under the Benchmark program constitute the same credit standing as other FNMA issues; they simply add organization and liquidity to the intermediate- and long-term Agency market. Benchmark. A market index used as a comparative basis for measuring the performance of an investment portfolio. A performance benchmark should represent a close correlation to investment guidelines, risk tolerance and duration of the actual portfolio's investments. Bid Price. Price at which a broker/dealer offers to purchase a security from an investor. Bond Market Association (BMA). The bond market trade association representing the largest securities markets in the world. In addition to publishing a Master Repurchase Agreement, widely accepted as the industry standard 7.1.g Packet Pg. 308 Effective Date: 07/01/2025 Page 18 of 37 document for Repurchase Agreements, the BMA also recommends bond market closures and early closes due to holidays. Bond. Financial obligation for which the issuer promises to pay the bondholder (the purchaser or owner of the bond) a specified stream of future cash flows, including periodic interest payments and a principal repayment. Book Entry Securities. Securities that are recorded in a customer’s account electronically through one of the financial markets electronic delivery and custody systems, such as the Fed Securities wire, DTC and PTC (as opposed to bearer or physical securities). The trend is toward a certificate-free society in order to cut down on paperwork and to diminish investors’ concerns about the certificates themselves. The vast majority of securities are now book entry securities. Book Value. The value at which a debt security is reflected on the holder's records at any point in time. Book value is also called “amortized cost” as it represents the original cost of an investment adjusted for amortization of premium or accretion of discount. Also called “carrying value.” Book value can vary over time as an investment approaches maturity and differs from “market value” in that it is not affected by changes in market interest rates. Broker/Dealer. A person or firm transacting securities business with customers. A “broker” acts as an agent between buyers and sellers, and receives a commission for these services. A “dealer” buys and sells financial assets from its own portfolio. A dealer takes risk by owning inventory of securities, whereas a broker merely matches up buyers and sellers. See also "Primary Dealer." Bullet Notes/Bonds. Notes or bonds that have a single maturity date and are non-callable. California Local Agency Bonds: Bonds that are issued by a California county, city, city and county, including a chartered city or county, school district, community college district, public district, county board of education, county superintendent of schools, or any public or municipal corporation. Call Date. Date at which a call option may be or is exercised. Call Option. The right, but not the obligation, of an issuer of a security to redeem a security at a specified value and at a specified date or dates prior to its stated maturity date. Most fixed-income calls are a par, but can be at any previously established price. Securities issued with a call provision typically carry a higher 7.1.g Packet Pg. 309 Effective Date: 07/01/2025 Page 19 of 37 yield than similar securities issued without a call feature. There are three primary types of call options (1) European - one-time calls, (2) Bermudan - periodically on a predetermined schedule (quarterly, semi-annual, annual), and (3) American - continuously callable at any time on or after the call date. There is usually a notice period of at least 5 business days prior to a call date. Callable Bonds/Notes. Securities, which contain an imbedded call option giving the issuer, the right to redeem the securities prior to maturity at a predetermined price and time. Certificate of Deposit (CD). Bank obligation issued by a financial institution generally offering a fixed rate of return (coupon) for a specified period of time (maturity). Can be as long as 10 years to maturity, but most CDs purchased by public agencies are one year and under. Collateral. Investment securities or other property that a borrower pledges to secure repayment of a loan, secure deposits of public monies, or provide security for a repurchase agreement. Collateralization. Process by which a borrower pledges securities, property, or other deposits for securing the repayment of a loan and/or security. Collateralized Mortgage Obligation (CMO). A security that pools together mortgages and separates them into short, medium, and long-term positions (called tranches). Tranches are set up to pay different rates of interest depending upon their maturity. Interest payments are usually paid monthly. In “plain vanilla” CMOs, principal is not paid on a tranche until all shorter tranches have been paid off. This system provides interest and principal in a more predictable manner. A single pool of mortgages can be carved up into numerous tranches each with its own payment and risk characteristics. Commercial Paper. Short term unsecured promissory note issued by a company or financial institution. Issued at a discount and matures for par or face value. Usually a maximum maturity of 270 days, and given a short-term debt rating by one or more NRSROs. Convexity. A measure of a bond's price sensitivity to changing interest rates. A high convexity indicates greater sensitivity of a bond's price to interest rate changes. Corporate Note. A debt instrument issued by a corporation with a maturity of greater than one year and less than ten years. 7.1.g Packet Pg. 310 Effective Date: 07/01/2025 Page 20 of 37 Counterparty. The other party in a two party financial transaction. "Counterparty risk" refers to the risk that the other party, to a transaction, will fail in its related obligations. For example, the bank or broker/dealer in a repurchase agreement. Coupon Rate. Annual rate of interest on a debt security, expressed as a percentage of the bond’s face value. Current Yield. Annual rate of return on a bond based on its price. Calculated as (coupon rate / price), but does not accurately reflect a bond’s true yield level. Custody. Safekeeping services offered by a bank, financial institution or trust company, referred to as the “custodian.” Service normally includes the holding and reporting of the customer's securities, the collection and disbursement of income, securities settlement and market values. Dealer. A dealer, as opposed to a broker, acts as a principal in all transactions, buying and selling for his own account. Delivery Versus Payment (DVP). Settlement procedure in which securities are delivered versus payment of cash, but only after cash has been received. Most security transactions, including those through the Fed Securities Wire system and DTC, are done DVP as a protection for both the buyer and seller of securities. Depository Trust Company (DTC). A firm through which members can use a computer to arrange for securities to be delivered to other members without physical delivery of certificates. A member of the Federal Reserve System and owned mostly by the New York Stock Exchange, the Depository Trust Company uses computerized debit and credit entries. Most corporate securities, commercial paper, CDs and BAs clear through DTC. Derivatives. For hedging purposes, common derivatives are options, futures, swaps and swaptions. All Collateralized Mortgage Obligations (“CMOs”) are derivatives. (1) Financial instruments whose return profile is linked to, or derived from, the movement of one or more underlying index or security, and may include a leveraging factor, or (2) financial contracts based upon notional amounts whose value is derived from an underlying index or security (interest rates, foreign exchange rates, equities or commodities). 7.1.g Packet Pg. 311 Effective Date: 07/01/2025 Page 21 of 37 Derivative Security. Financial instrument created from, or whose value depends upon, one or more underlying assets or indexes of asset values. Designated Bond. FFCB’s regularly issued, liquid, non-callable securities that generally have a 2 or 3 year original maturity. New issues of Designated Bonds are $1 billion or larger. Re-openings of existing Designated Bond issues are generally a minimum of $100 million. Designated Bonds are offered through a syndicate of two to six dealers. Twice each month the Funding Corporation announces its intention to issue a new Designated Bond, reopen an existing issue, or to not issue or reopen a Designated Bond. Issues under the Designated Bond program constitute the same credit standing as other FFCB issues; they simply add organization and liquidity to the intermediate- and long-term Agency market. Discount Notes. Unsecured general obligations issued by Federal Agencies at a discount. Discount notes mature at par and can range in maturity from overnight to one year. Very large primary (new issue) and secondary markets. Discount Rate. Rate charged by the system of Federal Reserve Banks on overnight loans to member banks. Changes to this rate are administered by the Federal Reserve and closely mirror changes to the “fed funds rate.” Discount Securities. Non-interest bearing money market instruments that are issued at discount and redeemed at maturity for full face value. Examples include: U.S. Treasury Bills, Federal Agency Discount Notes, Bankers' Acceptances and Commercial Paper. Discount. The amount by which a bond or other financial instrument sells below its face value. See also "Premium." Diversification. Dividing investment funds among a variety of security types, maturities, industries and issuers offering potentially independent returns. Dollar Price. A bond’s cost expressed as a percentage of its face value. For example, a bond quoted at a dollar price of 95 ½, would have a principal cost of $955 per $1,000 of face value. Duff & Phelps. One of several NRSROs that provide credit ratings on corporate and bank debt issues. Duration. The weighted average maturity of a security’s or portfolio’s cash flows, where the present values of the cash flows serve as the weights. The greater the 7.1.g Packet Pg. 312 Effective Date: 07/01/2025 Page 22 of 37 duration of a security/portfolio, the greater its percentage price volatility with respect to changes in interest rates. Used as a measure of risk and a key tool for managing a portfolio versus a benchmark and for hedging risk. There are also different kinds of duration used for different purposes (e.g. MacAuley Duration, Modified Duration). Fannie Mae. See "Federal National Mortgage Association." Fed Money Wire. A computerized communications system that connects the Federal Reserve System with its member banks, certain U. S. Treasury offices, and the Washington D.C. office of the Commodity Credit Corporation. The Fed Money Wire is the book entry system used to transfer cash balances between banks for themselves and for customer accounts. Fed Securities Wire. A computerized communications system that facilitates book entry transfer of securities between banks, brokers and customer accounts, used primarily for settlement of U.S. Treasury and Federal Agency securities. Fed. See "Federal Reserve System." Federal Agency Security. A debt instrument issued by one of the Federal Agencies. Federal Agencies are considered second in credit quality and liquidity only to U.S. Treasuries. Federal Agency. Government sponsored/owned entity created by the U.S. Congress, generally for the purpose of acting as a financial intermediary by borrowing in the marketplace and directing proceeds to specific areas of the economy considered to otherwise have restricted access to credit markets. The largest Federal Agencies are GNMA, FNMA, FHLMC, FHLB, FFCB, SLMA, and TVA. Federal Deposit Insurance Corporation (FDIC). Federal agency that insures deposits at commercial banks, currently to a limit of $250,000 per depositor per bank. Federal Farm Credit Bank (FFCB). One of the large Federal Agencies. A government sponsored enterprise (GSE) system that is a network of cooperatively-owned lending institutions that provides credit services to farmers, agricultural cooperatives and rural utilities. The FFCBs act as financial intermediaries that borrow money in the capital markets and use the proceeds to make loans and provide other assistance to farmers and farm-affiliated businesses. Consists of the consolidated operations of the Banks for 7.1.g Packet Pg. 313 Effective Date: 07/01/2025 Page 23 of 37 Cooperatives, Federal Intermediate Credit Banks, and Federal Land Banks. Frequent issuer of discount notes, agency notes and callable agency securities. FFCB debt is not an obligation of, nor is it guaranteed by the U.S. government, although it is considered to have minimal credit risk due to its importance to the U.S. financial system and agricultural industry. Also issues notes under its “designated note” program. Federal Funds (Fed Funds). Funds placed in Federal Reserve Banks by depository institutions in excess of current reserve requirements, and frequently loaned or borrowed on an overnight basis between depository institutions. Federal Funds Rate (Fed Funds Rate). The interest rate charged by a depository institution lending Federal Funds to another depository institution. The Federal Reserve influences this rate by establishing a "target" Fed Funds rate associated with the Fed's management of monetary policy. Federal Home Loan Bank System (FHLB). One of the large Federal Agencies. A government sponsored enterprise (GSE) system, consisting of wholesale banks (currently twelve district banks) owned by their member banks, which provides correspondent banking services and credit to various financial institutions, financed by the issuance of securities. The principal purpose of the FHLB is to add liquidity to the mortgage markets. Although FHLB does not directly fund mortgages, it provides a stable supply of credit to thrift institutions that make new mortgage loans. FHLB debt is not an obligation of, nor is it guaranteed by the U.S. government, although it is considered to have minimal credit risk due to its importance to the U.S. financial system and housing market. Frequent issuer of discount notes, agency notes and callable agency securities. Also issues notes under its “global note” and “TAP” programs. Federal Home Loan Mortgage Corporation (FHLMC or "Freddie Mac"). One of the large Federal Agencies. A government sponsored public corporation (GSE) that provides stability and assistance to the secondary market for home mortgages by purchasing first mortgages and participation interests financed by the sale of debt and guaranteed mortgage backed securities. FHLMC debt is not an obligation of, nor is it guaranteed by the U.S. government, although it is considered to have minimal credit risk due to its importance to the U.S. financial system and housing market. Frequent issuer of discount notes, agency notes, callable agency securities and MBS. Also issues notes under its “reference note” program. Federal National Mortgage Association (FNMA or "Fannie Mae"). One of the large Federal Agencies. A government sponsored public corporation (GSE) that 7.1.g Packet Pg. 314 Effective Date: 07/01/2025 Page 24 of 37 provides liquidity to the residential mortgage market by purchasing mortgage loans from lenders, financed by the issuance of debt securities and MBS (pools of mortgages packaged together as a security). FNMA debt is not an obligation of, nor is it guaranteed by the U.S. government, although it is considered to have minimal credit risk due to its importance to the U.S. financial system and housing market. Frequent issuer of discount notes, agency notes, callable agency securities and MBS. Also issues notes under its “benchmark note” program. Federal Reserve Bank. One of the 12 distinct banks of the Federal Reserve System. Federal Reserve System (the Fed). The independent central bank system of the United States that establishes and conducts the nation's monetary policy. This is accomplished in three major ways: (1) raising or lowering bank reserve requirements, (2) raising or lowering the target Fed Funds Rate and Discount Rate, and (3) in open market operations by buying and selling government securities. The Federal Reserve System is made up of twelve Federal Reserve District Banks, their branches, and many national and state banks throughout the nation. It is headed by the seven member Board of Governors known as the “Federal Reserve Board” and headed by its Chairman. Financial Industry Regulatory Authority, Inc (FINRA). A private corporation that acts as a self-regulatory organization (SRO). FINRA is the successor to the National Association of Securities Dealers, Inc. (NASD). Though sometimes mistaken for a government agency, it is a non-governmental organization that performs financial regulation of member brokerage firms and exchange markets. The government also has a regulatory arm for investments, the Securities and Exchange Commission. Fiscal Agent/Paying Agent. A bank or trust company that acts, under a trust agreement with a corporation or municipality, in the capacity of general treasurer. The agent performs such duties as making coupon payments, paying rents, redeeming bonds, and handling taxes relating to the issuance of bonds. Fitch Investors Service, Inc. One of several NRSROs that provide credit ratings on corporate and municipal debt issues. Floating Rate Security (FRN or “floater”). A bond with an interest rate that is adjusted according to changes in an interest rate or index. Differs from variable-rate debt in that the changes to the rate take place immediately when the index changes, rather than on a predetermined schedule. See also “Variable Rate Security.” 7.1.g Packet Pg. 315 Effective Date: 07/01/2025 Page 25 of 37 Freddie Mac. See "Federal Home Loan Mortgage Corporation". Ginnie Mae. See "Government National Mortgage Association". Global Notes: Notes designed to qualify for immediate trading in both the domestic U.S. capital market and in foreign markets around the globe. Usually large issues that are sold to investors worldwide and therefore have excellent liquidity. Despite their global sales, global notes sold in the U.S. are typically denominated in U.S. dollars. Government National Mortgage Association (GNMA or "Ginnie Mae"). One of the large Federal Agencies. Government-owned Federal Agency that acquires, packages, and resells mortgages and mortgage purchase commitments in the form of mortgage-backed securities. Largest issuer of mortgage pass-through securities. GNMA debt is guaranteed by the full faith and credit of the U.S. government (one of the few agencies that is actually full faith and credit of the U.S.). Government Securities. An obligation of the U.S. government, backed by the full faith and credit of the government. These securities are regarded as the highest quality of investment securities available in the U.S. securities market. See "Treasury Bills, Notes, Bonds, and SLGS." Government Sponsored Enterprise (GSE). Privately owned entity subject to federal regulation and supervision, created by the U.S. Congress to reduce the cost of capital for certain borrowing sectors of the economy such as students, farmers, and homeowners. GSEs carry the implicit backing of the U.S. Government, but they are not direct obligations of the U.S. Government. For this reason, these securities will offer a yield premium over U.S. Treasuries. Some consider GSEs to be stealth recipients of corporate welfare. Examples of GSEs include: FHLB, FHLMC, FNMA and SLMA. Government Sponsored Enterprise Security. A security issued by a Government Sponsored Enterprise. Considered Federal Agency Securities. Index. A compilation of statistical data that tracks changes in the economy or in financial markets. Interest-Only (IO) STRIP. A security based solely on the interest payments from the bond. After the principal has been repaid, interest payments stop and the 7.1.g Packet Pg. 316 Effective Date: 07/01/2025 Page 26 of 37 value of the security falls to nothing. Therefore, IOs are considered risky investments. Usually associated with mortgage-backed securities. Internal Controls. An internal control structure ensures that the assets of the entity are protected from loss, theft, or misuse. The internal control structure is designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that 1) the cost of a control should not exceed the benefits likely to be derived and 2) the valuation of costs and benefits requires estimates and judgments by management. Internal controls should address the following points: 1. Control of collusion - Collusion is a situation where two or more employees are working in conjunction to defraud their employer. 2. Separation of transaction authority from accounting and record keeping - By separating the person who authorizes or performs the transaction from the people who record or otherwise account for the transaction, a separation of duties is achieved. 3. Custodial safekeeping - Securities purchased from any bank or dealer including appropriate collateral (as defined by state law) shall be placed with an independent third party for custodial safekeeping. 4. Avoidance of physical delivery securities - Book-entry securities are much easier to transfer and account for since actual delivery of a document never takes place. Delivered securities must be properly safeguarded against loss or destruction. The potential for fraud and loss increases with physically delivered securities. 5. Clear delegation of authority to subordinate staff members - Subordinate staff members must have a clear understanding of their authority and responsibilities to avoid improper actions. Clear delegation of authority also preserves the internal control structure that is contingent on the various staff positions and their respective responsibilities. 6. Written confirmation of transactions for investments and wire transfers - Due to the potential for error and improprieties arising from telephone and electronic transactions, all transactions should be supported by written communications and approved by the appropriate person. Written communications may be via fax if on letterhead and if the safekeeping institution has a list of authorized signatures. 7.1.g Packet Pg. 317 Effective Date: 07/01/2025 Page 27 of 37 7. Development of a wire transfer agreement with the lead bank and third-party custodian - The designated official should ensure that an agreement will be entered into and will address the following points: controls, security provisions, and responsibilities of each party making and receiving wire transfers. Inverse Floater. A floating rate security structured in such a way that it reacts inversely to the direction of interest rates. Considered risky as their value moves in the opposite direction of normal fixed-income investments and whose interest rate can fall to zero. Investment Advisor. A company that provides professional advice managing portfolios, investment recommendations and/or research in exchange for a management fee. Investment Adviser Act of 1940. Federal legislation that sets the standards by which investment companies, such as mutual funds, are regulated in the areas of advertising, promotion, performance reporting requirements, and securities valuations. Investment Grade. Bonds considered suitable for preservation of invested capital; bonds rated a minimum of Baa3 by Moody’s, BBB- by Standard & Poor’s, or BBB- by Fitch. Although “BBB” rated bonds are considered investment grade, most public agencies cannot invest in securities rated below “A.” Liquidity. Relative ease of converting an asset into cash without significant loss of value. Also, a relative measure of cash and near-cash items in a portfolio of assets. Also, a term describing the marketability of a money market security correlating to the narrowness of the spread between the bid and ask prices. Local Agency Investment Fund (LAIF): A voluntary investment fund open to state and local government entities and certain non-profit organizations in California in which organization pools their funds for investment. LAIF is managed by the State Treasurer’s Office. Long-Term Core Investment Program. Funds that are not needed within a one year period. Market Value. The fair market value of a security or commodity. The price at which a willing buyer and seller would pay for a security. 7.1.g Packet Pg. 318 Effective Date: 07/01/2025 Page 28 of 37 Mark-to-market. Adjusting the value of an asset to its market value, reflecting in the process unrealized gains or losses. Master Repurchase Agreement. A widely accepted standard agreement form published by the Bond Market Association (BMA) that is used to govern and document Repurchase Agreements and protect the interest of parties in a repo transaction. Maturity Date. Date on which principal payment of a financial obligation is to be paid. Medium Term Notes (MTN's). Used frequently to refer to corporate notes of medium maturity (5-years and under). Technically, any debt security issued by a corporate or depository institution with a maturity from 1 to 10 years and issued under an MTN shelf registration. Usually issued in smaller issues with varying coupons and maturities, and underwritten by a variety of broker/dealers (as opposed to large corporate deals issued and underwritten all at once in large size and with a fixed coupon and maturity). Money Market. The market in which short-term debt instruments (bills, commercial paper, bankers’ acceptance, etc.) are issued and traded. Money Market Mutual Fund (MMF). A type of mutual fund that invests solely in money market instruments, such as: U.S. Treasury bills, commercial paper, bankers' acceptances, and repurchase agreements. Money market mutual funds are registered with the SEC under the Investment Company Act of 1940 and are subject “rule 2a-7” which significantly limits average maturity and credit quality of holdings. MMF’s are managed to maintain a stable net asset value (NAV) of $1.00. Many MMFs carry ratings by a NRSRO. Moody's Investors Service. One of several NRSROs that provide credit ratings on corporate and municipal debt issues. Mortgage Backed Securities (MBS). Mortgage-backed securities represent an ownership interest in a pool of mortgage loans made by financial institutions, such as savings and loans, commercial banks, or mortgage companies, to finance the borrower's purchase of a home or other real estate. The majority of MBS are issued and/or guaranteed by GNMA, FNMA and FHLMC. There are a variety of MBS structures, some of which can be very risky and complicated. All MBS have reinvestment risk as actual principal and interest payments are dependent on the payment of the underlying mortgages which can be prepaid 7.1.g Packet Pg. 319 Effective Date: 07/01/2025 Page 29 of 37 by mortgage holders to refinance and lower rates or simply because the underlying property was sold. Mortgage Pass-Through Securities. A pool of residential mortgage loans with the monthly interest and principal distributed to investors on a pro-rata basis. Largest issuer is GNMA. Municipal Note/Bond. A debt instrument issued by a state or local government unit or public agency. The vast majority of municipals are exempt from state and federal income tax, although some non-qualified issues are taxable. Mutual Fund. Portfolio of securities professionally managed by a registered investment company that issues shares to investors. Many different types of mutual funds exist (bond, equity, money fund); all except money market funds operate on a variable net asset value (NAV). Negotiable Certificate of Deposit (Negotiable CD). Large denomination CDs ($100,000 and larger) that are issued in bearer form and can be traded in the secondary market. Net Asset Value. The market value of one share of an investment company, such as a mutual fund. This figure is calculated by totaling a fund's assets which includes securities, cash, and any accrued earnings, subtracting this from the fund's liabilities and dividing this total by the number of shares outstanding. This is calculated once a day based on the closing price for each security in the fund's portfolio. (See below.) [(Total assets) - (Liabilities)]/(Number of shares outstanding) NRSRO. A “Nationally Recognized Statistical Rating Organization.” A designated rating organization that the SEC has deemed a strong national presence in the U.S. NRSROs provide credit ratings on corporate and bank debt issues. Only ratings of a NRSRO may be used for the regulatory purposes of rating. Includes Moody’s, S&P, Fitch and Duff & Phelps. Offered Price. See also "Ask Price." Open Market Operations. Federal Reserve monetary policy tactic entailing the purchase or sale of government securities in the open market by the Federal Reserve System from and to primary dealers in order to influence the money supply, credit conditions, and interest rates. 7.1.g Packet Pg. 320 Effective Date: 07/01/2025 Page 30 of 37 Par Value. Face value, stated value or maturity value of a security. Physical Delivery. Delivery of readily available underlying assets at contract maturity. Portfolio. Collection of securities and investments held by an investor. Premium. The amount by which a bond or other financial instrument sells above its face value. See also "Discount." Primary Dealer. Any of a group of designated government securities dealers designated by to the Federal Reserve Bank of New York. Primary dealers can buy and sell government securities directly with the Fed. Primary dealers also submit daily reports of market activity and security positions held to the Fed and are subject to its informal oversight. Primary dealers are considered the largest players in the U.S. Treasury securities market. Prime Paper. Commercial paper of high quality. Highest rated paper is A-1+/A-1 by S&P and P-1 by Moody’s. Principal. Face value of a financial instrument on which interest accrues. May be less than par value if some principal has been repaid or retired. For a transaction, principal is par value times price and includes any premium or discount. Prudent Investor Standard. Standard that requires that when investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency. More stringent than the “prudent person” standard as it implies a level of knowledge commensurate with the responsibility at hand. Range Note. A type of structured note that accrues interest daily at a set coupon rate that is tied to an index. Most range notes have two coupon levels; a higher accrual rate for the period the index is within a designated range, the lower accrual rate for the period that the index falls outside the designated range. This lower rate may be zero and may result in zero earnings. 7.1.g Packet Pg. 321 Effective Date: 07/01/2025 Page 31 of 37 Rate of Return. Amount of income received from an investment, expressed as a percentage of the amount invested. Realized Gains (Losses). The difference between the sale price of an investment and its book value. Gains/losses are “realized” when the security is actually sold, as compared to “unrealized” gains/losses which are based on current market value. See “Unrealized Gains (Losses).” Reference Bills: FHLMC’s short-term debt program created to supplement its existing discount note program by offering issues from one month through one year, auctioned on a weekly or on an alternating four-week basis (depending upon maturity) offered in sizeable volumes ($1 billion and up) on a cycle of regular, standardized issuance. Globally sponsored and distributed, Reference Bill issues are intended to encourage active trading and market-making and facilitate the development of a term repo market. The program was designed to offer predictable supply, pricing transparency and liquidity, thereby providing alternatives to U.S. Treasury bills. FHLMC’s Reference Bills are unsecured general corporate obligations. This program supplements the corporation’s existing discount note program. Issues under the Reference program constitute the same credit standing as other FHLMC discount notes; they simply add organization and liquidity to the short-term Agency discount note market. Reference Notes: FHLMC’s intermediate-term debt program with issuances of 2, 3, 5, 10 and 30-year maturities. Initial issuances range from $2 - $6 billion with re- openings ranging $1 - $4 billion. The notes are high-quality bullet structures securities that pay interest semiannually. Issues under the Reference program constitute the same credit standing as other FHLMC notes; they simply add organization and liquidity to the intermediate- and long-term Agency market. Repurchase Agreement (Repo). A short-term investment vehicle where an investor agrees to buy securities from a counterparty and simultaneously agrees to resell the securities back to the counterparty at an agreed upon time and for an agreed upon price. The difference between the purchase price and the sale price represents interest earned on the agreement. In effect, it represents a collateralized loan to the investor, where the securities are the collateral. Can be DVP, where securities are delivered to the investor’s custodial bank, or “tri- party” where the securities are delivered to a third party intermediary. Any type of security can be used as “collateral,” but only some types provide the investor with special bankruptcy protection under the law. Repos should be undertaken 7.1.g Packet Pg. 322 Effective Date: 07/01/2025 Page 32 of 37 only when an appropriate BMA approved master repurchase agreement is in place. Reverse Repurchase Agreement (Reverse Repo). A repo from the point of view of the original seller of securities. Used by dealers to finance their inventory of securities by essentially borrowing at short-term rates. Can also be used to leverage a portfolio and in this sense, can be considered risky if used improperly. Safekeeping. Service offered for a fee, usually by financial institutions, for the holding of securities and other valuables. Safekeeping is a component of custody services. Secondary Market. Markets for the purchase and sale of any previously issued financial instrument. Securities Lending. An arrangement between and investor and a custody bank that allows the custody bank to “loan” the investors investment holdings, reinvest the proceeds in permitted investments, and shares any profits with the investor. Should be governed by a securities lending agreement. Can increase the risk of a portfolio in that the investor takes on the default risk on the reinvestment at the discretion of the custodian. Sinking Fund. A separate accumulation of cash or investments (including earnings on investments) in a fund in accordance with the terms of a trust agreement or indenture, funded by periodic deposits by the issuer (or other entity responsible for debt service), for the purpose of assuring timely availability of moneys for payment of debt service. Usually used in connection with term bonds. Spread. The difference between the price of a security and similar maturity U.S. Treasury investments, expressed in percentage terms or basis points. A spread can also be the absolute difference in yield between two securities. The securities can be in different markets or within the same securities market between different credits, sectors, or other relevant factors. Standard & Poor's. One of several NRSROs that provide credit ratings on corporate and municipal debt issues. STRIPS (Separate Trading of Registered Interest and Principal of Securities). Acronym applied to U.S. Treasury securities that have had their coupons and principal repayments separated into individual zero-coupon Treasury securities. 7.1.g Packet Pg. 323 Effective Date: 07/01/2025 Page 33 of 37 The same technique and "strips" description can be applied to non-Treasury securities (e.g. FNMA strips). Structured Notes. Notes that have imbedded into their structure options such as step-up coupons or derivative- based returns. Supranational Debt. The debt of an international or multi-lateral financial agency used to finance economic and infrastructure development, environmental protection, poverty reduction and renewable energy around the world. Supranational debt is typically rated AAA by most NRSRO’s as these entities are well-capitalized, have significant capital commitments from a diverse capital base, conservative lending and risk management practices and strong supervision. Swap. Trading one asset for another. TAP Notes: Federal Agency notes issued under the FHLB TAP program. Launched in 6/99 as a refinement to the FHLB bullet bond auction process. In a break from the FHLB’s traditional practice of bringing numerous small issues to market with similar maturities, the TAP Issue Program uses the four most common maturities and reopens them up regularly through a competitive auction. These maturities (2, 3, 5 and 10 year) will remain open for the calendar quarter, after which they will be closed and a new series of TAP issues will be opened to replace them. This reduces the number of separate bullet bonds issued, but generates enhanced awareness and liquidity in the marketplace through increased issue size and secondary market volume. Tennessee Valley Authority (TVA). One of the large Federal Agencies. A wholly owned corporation of the United States government that was established in 1933 to develop the resources of the Tennessee Valley region in order to strengthen the regional and national economy and the national defense. Power operations are separated from non-power operations. TVA securities represent obligations of TVA, payable solely from TVA's net power proceeds, and are neither obligations of nor guaranteed by the United States. TVA is currently authorized to issue debt up to $30 billion. Under this authorization, TVA may also obtain advances from the U.S. Treasury of up to $150 million. Frequent issuer of discount notes, agency notes and callable agency securities. Total Return. Investment performance measured over a period of time that includes coupon interest, interest on interest, and both realized and unrealized 7.1.g Packet Pg. 324 Effective Date: 07/01/2025 Page 34 of 37 gains or losses. Total return includes, therefore, any market value appreciation/depreciation on investments held at period end. Treasuries. Collective term used to describe debt instruments backed by the U.S. Government and issued through the U.S. Department of the Treasury. Includes Treasury bills, Treasury notes, and Treasury bonds. Also a benchmark term used as a basis by which the yields of non-Treasury securities are compared (e.g., "trading at 50 basis points over Treasuries"). Treasury Bills (T-Bills). Short-term direct obligations of the United States Government issued with an original term of one year or less. Treasury bills are sold at a discount from face value and do not pay interest before maturity. The difference between the purchase price of the bill and the maturity value is the interest earned on the bill. Currently, the U.S. Treasury issues 4-week, 13-week and 26-week T-Bills Treasury Bonds. Long-term interest-bearing debt securities backed by the U.S. Government and issued with maturities of ten years and longer by the U.S. Department of the Treasury. The Treasury stopped issuing Treasury Bonds in August 2001. Treasury Notes. Intermediate interest-bearing debt securities backed by the U.S. Government and issued with maturities ranging from one to ten years by the U.S. Department of the Treasury. The Treasury currently issues 2-year, 5-year and 10-year Treasury Notes. Trustee. A bank designated by an issuer of securities as the custodian of funds and official representative of bondholders. Trustees are appointed to insure compliance with the bond documents and to represent bondholders in enforcing their contract with the issuer. Uniform Net Capital Rule. SEC regulation 15C3-1 that outlines the minimum net capital ratio (ratio of indebtedness to net liquid capital) of member firms and non-member broker/dealers. Unrealized Gains (Losses). The difference between the market value of an investment and its book value. Gains/losses are “realized” when the security is actually sold, as compared to “unrealized” gains/losses which are based on current market value. See also “Realized Gains (Losses).” 7.1.g Packet Pg. 325 Effective Date: 07/01/2025 Page 35 of 37 Variable-Rate Security. A bond that bears interest at a rate that varies over time based on a specified schedule of adjustment (e.g., daily, weekly, monthly, semi- annually or annually). See also “Floating Rate Note.” Weighted Average Maturity (or just “Average Maturity”). The average maturity of all securities and investments of a portfolio, determined by multiplying the par or principal value of each security or investment by its maturity (days or years), summing the products, and dividing the sum by the total principal value of the portfolio. A simple measure of risk of a fixed-income portfolio. Weighted Average Maturity to Call. The average maturity of all securities and investments of a portfolio, adjusted to substitute the first call date per security for maturity date for those securities with call provisions. Yield Curve. A graphic depiction of yields on like securities in relation to remaining maturities spread over a time line. The traditional yield curve depicts yields on U.S. Treasuries, although yield curves exist for Federal Agencies and various credit quality corporates as well. Yield curves can be positively sloped (normal) where longer-term investments have higher yields, or “inverted” (uncommon) where longer-term investments have lower yields than shorter ones. Yield to Call (YTC). Same as “Yield to Maturity,” except the return is measured to the first call date rather than the maturity date. Yield to call can be significantly higher or lower than a security’s yield to maturity. Yield to Maturity (YTM). Calculated return on an investment, assuming all cash flows from the security are reinvested at the same original yield. Can be higher or lower than the coupon rate depending on market rates and whether the security was purchased at a premium or discount. There are different conventions for calculating YTM for various types of securities. Yield. There are numerous methods of yield determination. In this glossary, see also "Current Yield,” "Yield Curve," "Yield to Call" and "Yield to Maturity." 7.1.g Packet Pg. 326 Effective Date: 07/01/2025 Page 36 of 37 Appendix C Local Agency Investment Fund Program Description The Local Agency Investment Fund (LAIF) is a voluntary program created by statute in 1977 as an investment alternative for California’s local governments and special districts and it continues today under Treasurer John Chiang’s administration. The enabling legislation for the LAIF is Section 16429.1 et seq. of the California Government Code. This program offers local agencies the opportunity to participate in a major portfolio which invests hundreds of millions of dollars, using the investment expertise of the Treasurer’s Office investment staff at no additional cost to the taxpayer. The LAIF is part of the Pooled Money Investment Account (PIMA). The PMIA began in 1955 and oversight is provided by the Pooled Money Investment Board (PMIB) and an in-house Investment Committee. The PMIB members are the State Treasurer, Director of Finance and State Controller. The Local Investment Advisory Board (LIAB) provides oversight for LAIF. The Board consists of five members as designated by statute. The Chairman is the State Treasurer or his designated representative. Two members qualified by training and experience in the field of investment or finance, and the State Treasurer appoints two members who are treasurers, finance or fiscal officers or business managers employed by any county, city or local district or municipal corporation of this state. The term of each appointment is two years or at the pleasure of the Treasurer. All securities are purchased under the authority of Government Code Section 16430 and 16480.4. The State Treasurer’s Office takes delivery of all securities purchased on a delivery versus payment basis using a third party custodian. All investments are purchased at market and a market valuation is conducted monthly. Additionally, the PMIA has Policies, Goals, and Objectives for the portfolio to make certain that our goals of Safety, Liquidity and Yield are not jeopardized, and that prudent management prevails. These policies are formulated by investment staff and reviewed by both the PMIB and the LIAB on an annual basis. 7.1.g Packet Pg. 327 Effective Date: 07/01/2025 Page 37 of 37 The State Treasurer’s Office is audited by the Bureau of State Audits on an annual basis and the resulting opinion is posted to the STO website following its publication. The Bureau of State Audits also has a continuing audit process throughout the year. All investments and LAIF claims are audited on a daily basis by the State Controller’s Office as well as an in-house audit process involving three separate divisions. Under Federal Law, the State of California cannot declare bankruptcy, thereby allowing the Government Code Section 16429.3 to stand. This Section states that “moneys placed with the Treasurer for deposit in the LAIF by cities, counties, special districts, nonprofit corporations, or qualified quasi-governmental agencies shall not be subject to either of the following: (a) transfer or loan pursuant to Sections 16310, 16312, or 16313, or (b) impoundment or seizure by any state official or state agency.” During the 2002 legislative session, California Government Code Section 16429.4 was added to the LAIF’s enabling legislation. The Section states that “right of a city, county, city and county, special district, nonprofit corporation, or qualified quasi-governmental agency to withdraw its deposited moneys from the LAIF, upon demand, may not be altered, impaired, or denied in any way, by any state official or state agency based upon the state’s failure to adopt a State Budget by July 1 of each new fiscal year.” State Treasurer’s Office Local Agency Investment Fund P.O. Box 942809 Sacramento, CA 94209-0001 (916)653-3001 http://www.treasurer.ca.gov/pmia-laif 7.1.g Packet Pg. 328 RESOLUTION NO. 2025-20 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DIAMOND BAR APPROVING THE AMENDED FUND BALANCE AND RESERVE POLICY AND RESCINDING RESOLUTIONS 89-53 AND 2019-36 IN THEIR ENTIRETY. WHEREAS, the Governmental Accounting Standards Board (GASB) has issued its Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions with the intent of improving financial reporting by providing fund balance categories that will be more easily understood; and WHEREAS, the City Council adopted Resolution No. 89-53 establishing a Self Insurance Fund and to maintain a fund balance of no less than $1,000,000 to pay all self- assumed losses and other costs relating thereto ; and WHEREAS, in 1990, the City joined the California Joint Powers Insurance Authority to provide a variety of insurance programs reducing the City’s exposure to potential losses; and WHEREAS, the City Council adopted Resolution No. 2019-36 establishing the Fund Balance and Reserve Policy that provides the City Council the ability to commit General Fund balance for specific purposes by taking formal action and these committed amounts cannot be used for any other purpose unless the City Council removes or changes the specific use through the same formal action taken to establish the commitment; and WHEREAS, the adopted Fund Balance and Reserve Policy do not include reference to the Self Insurance Fund; and WHEREAS, in 2011, the City Council established the General Fund Emergency Contingency Commitment of $4.5 million, which represented three months of operating expenses in the adopted FY 2010-11 budget, to adequately provide for economic uncertainties, local emergencies or disasters, and other financial hardships or downturns in the local or national economy, including contingencies for unforeseen operating or capital needs and cash flow requirements; and WHEREAS, it is a long-term goal of the City Council to regularly contribute to other funds, including the Other Post Employment Benefit (OPES) Reserve and Trust Funds, Building Facility Maintenance Fund, Vehicle Maintenance and Replacement Fund, and Technology Reserve Fund to provide for ongoing retiree benefit, maintenance, replacement, and system enhancement costs; and WHEREAS, it is a long-term goal of the City Council to build unrestricted reserve funds in the Park Development Fund, Building Facility and Maintenance Fund, and Unrestricted General Fund Balance to provide flexibility, respond to emergencies, fund 7.1.h Packet Pg. 329 Resolution No. 2025-20 2 new projects and maintain necessary reserves for the eventual replacement of City capital facilities, equipment, and assets at the end of their design life ; and WHEREAS, the City Council desires to amend the Fund Balance and Reserve Policy to include the Self Insurance Fund and to adjust its funding level. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Diamond Bar as follows: Section 1. The Amended Fund Balance and Reserve Policy attached hereto as Exhibit "A" is hereby approved by the City Council of the City of Diamond Bar. The City Manager and/or the Finance Director are each hereby authorized and empowered, for and on behalf of the City to assign fund balance to a specific purpose in accordance with and in relation to the Policy. Section 2. The General Fund Emergency Contingency Commitment is renamed the Contingency Reserve Fund and shall maintain a balance equal to no less than 25% of annual General Fund expenditures, including transfers. Section 3. The cumulative Other Post Employment Benefit (OPES) Reserve Fund and Trust Fund Balance shall be equal to no less than 80% of the total OPES liability based on the most recent independent actuarial valuation . Section 4. The annual budget contribution to the Building Facility and Maintenance Fund shall be no less than $100,000. Section 5. The annual budget contribution to the Vehicle Maintenance and Replacement Fund shall be based on estimated annual operating expenses plus depreciation. Section 6. The annual budget contribution to the Technology Reserve Fund shall be no less than $100,000. Section 7. The Self Insurance Fund shall maintain an annual balance of not less than $250,000. Section 8. After the minimum funding levels and annual contributions to the funds identified in Sections 2 through 7 are satisfied, 40% of remaining fund balance available at the end of the fiscal year shall be apportioned to the Park and Facility Development Fund, 40% of remaining fund balance available at the end of the fiscal year shall be apportioned to the Building Facility and Maintenance Fund, and 20% of remaining fund balance available at the end of the fiscal year shall be apportioned to the Unrestricted General Fund Balance. Section 9. Resolution Nos. 89-53 and 2019-36 are hereby rescinded in their entirety. 7.1.h Packet Pg. 330 Resolution No. 2025-20 3 PASSED, APPROVED AND ADOPTED this 3rd day of June, 2025. CITY OF DIAMOND BAR __________________________ Chia Yu Teng, Mayor ATTEST: I, Kristina Santana, City Clerk of the City of Diamond Bar, do hereby certify that the foregoing Resolution was passed, approved and adopted at a regular meeting of the City Council of the City of Diamond Bar held on the 3rd day of June, 2025, by the following vote: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: ABSTAINED: COUNCIL MEMBERS: __________________________ Kristina Santana, City Clerk Attachment: “Exhibit A” - Fund Balance & Reserve Policy (Amended) effective July 1, 2025. 7.1.h Packet Pg. 331 City Council Policy and Procedure Number: 2019-01 Reviewed: Annually/As-Needed Effective Date: 8/20/2019 Revised Date(s): [MM/DD/YYYY] City Council Policy 2019-01 EffectiveRevised Date: 08/20/2019[MM/DD/YYYY] Page 1 of 5 Fund Balance and Reserves Policy 1. Purpose 1.1 The purpose of this policy is to establish prudent reserve policies to ensure the long-term fiscal health and stability of the City. The practice and discipline to maintain adequate reserve funds is necessary to ensure that adequate funding is available for planned and unplanned replacements of capital assets and equipment, infrastructure repairs and replacements, long-term obligations, as well as, economic uncertainties, local emergencies and natural disasters. 2. Definitions 2.1 A fund’s equity – commonly referred to as “fund balance” – is generally the difference between its assets and its liabilities. In accordance with Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Government Fund Type Definitions, fund balance will be displayed in the following classifications depicting the relative strength of the spending constraints placed on the purposes for which resources can be used: 2.1.1 Non-spendable Fund Balance – The portion of a fund balance that includes amounts that cannot be spent because they are either (a) not in a spendable form, such as prepaid items, inventories of supplies, or loans receivable; or (b) legally or contractually required to be maintained intact, such as the principal portion of an endowment. 2.1.2 Restricted Fund Balance – The portion of fund balance that can be used only for those purposes that are specified by their providers, such as granters, bondholders, or higher levels of government. It is important to note that these resources are constrained by external parties. 2.1.3 Committed Fund Balance – The portion of a fund balance that includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the government’s highest level of decision-making authority, and remains binding unless removed in the same manner. EXHIBIT “A” 7.1.i Packet Pg. 332 City Council Policy 2019-01 EffectiveRevised Date: 08/20/2019[MM/DD/YYYY] Page 2 of 5 2.1.4 Assigned Fund Balance – The portion of a fund balance that includes amounts that are constrained by the government’s intent to be used for specific purposes, but that are neither restricted nor committed. Such intent needs to be established at either the highest level of decision-making, or by an official designated for that purpose. 2.1.5 Unassigned Fund Balance – The portion of a fund balance that includes amounts that do not fall into one of the above aforementioned categories. The General Fund is the only fund that should report this category of fund balance. 3. Policy 3.1 The fund balance policies are relevant to the unrestricted fund balances, which include committed, assigned, and unassigned fund balances. Since there are practical and/or legal limitations on the use of non-spendable or restricted fund balances, they are not subject to the fund balance policies. 3.2 This policy shall be reviewed and approved annually, with any revisions, by the City Council during the review and adoption of the annual City Budget and Capital Improvement Program. 3.3 The City Council may assign fund balance to a specific purpose in relation to this fund balance policy. By resolution, the Council has also authorized the City Manager and/or the Finance Director to assign fund balance. Assignments of fund balance by the City Manager and/or the Finance Director do not require formal action by the City Council; however, each assignment must be approved by either of the authorized officials before the item can be presented in the financial statements. 3.4 When multiple categories of fund balance are available for expenditure (for example, a construction project is being funded partly by a grant, funds set aside by the City Council, and unassigned fund balance), the City will start with the most restricted category – spending those funds first – before moving down to the next category with available funds. 3.5 All uses of reserve funds shall be approved by the City Council. 3.6 The City Council may designate portions of the Unassigned General Fund balance for future capital projects, continuing or carry-over appropriations from prior fiscal years, or any other municipal purpose that the City Council deems prudent or necessary. Best practices dictate that fund balance reserves should not be used for ongoing operating expenditures; however, the City Council’s retains discretion as to when to utilize the reserves in this manner. 7.1.i Packet Pg. 333 City Council Policy 2019-01 EffectiveRevised Date: 08/20/2019[MM/DD/YYYY] Page 3 of 5 3.7 Reserve levels shall be adjusted in accordance with this Policy annually at the end of each fiscal year in conjunction with the preparation of the City’s annual budget. 3.8 All classifications of General Fund balance will appear in the annual Comprehensive Annual Financial Report (CAFR). 4. Reserve Fund Annual Contributions 4.1 Contingency Reserve Fund - To adequately provide for economic uncertainties, local emergencies or disasters, and other financial hardships or downturns in the local or national economy, including contingencies for unforeseen operating or capital needs and cash flow requirements, the City will maintain a Contingency Reserve Fund equal to no less than 25% of the General Fund expenditures, including operating transfers, in the adopted annual budget. The Contingency Reserve Fund reserve balance is classified as a committed fund balance. 4.2 Other Post Employment Benefit (OPEB) Reserve Fund/Trust Fund – The City will maintain the Other Post Employment Benefit (OPEB) Reserve Fund and/or OPEB Trust Fund to cover the projected costs of future retiree benefits. The combined amount of the Reserve Fund and the Trust Fund shall equal no less than 80% of the total OPEB Liability based on the most recent independent actuarial valuation. The Other Post Employment Benefit (OPEB) Reserve Fund reserve balance is classified as assigned fund balance. The Other Post Employment Benefit (OPEB) Trust Fund is classified as restricted fund balance. 4.3 Building Facility and Maintenance Fund – The City will maintain a Building Facility and Maintenance Fund to provide for the future replacement of improvements, systems and equipment at City Hall, Diamond Bar Center and other City buildings and facilities. The annual contribution to this fund shall be no less than $100,000. The Building Facility and Maintenance Fund reserve balance is classified as assigned fund balance. 4.4 Vehicle Maintenance and Replacement Fund - The City will maintain a Vehicle Maintenance and Replacement Fund to provide funding for the timely replacement of vehicles and related equipment with an individual replacement cost of $10,000 or more. The annual contribution to this fund will generally be based on the estimated operating expenses plus depreciation. Any interest earnings, sale proceeds of surplus equipment and related damage and insurance recoveries will be credited to this Fund. The Vehicle Maintenance and Replacement Fund reserve balance is classified as assigned fund balance. 7.1.i Packet Pg. 334 City Council Policy 2019-01 EffectiveRevised Date: 08/20/2019[MM/DD/YYYY] Page 4 of 5 4.5 Technology Reserve Fund - The City will maintain a Technology Reserve Fund to provide for the future replacement of essential technology systems, including network, security, communication, computer hardware and software platforms, e-government and other technology solutions that are utilized as part of City operations. The annual contribution to this fund shall be no less than $100,000. The Technology Reserve Fund reserve balance is classified as assigned fund balance. 4.6 Self Insurance Fund – The City will maintain a Self Insurance Fund to provide for the cost of potential uninsured losses, claims and deductibles. The annual Fund Balance shall not be less than $250,000. The Self Insurance Fund is classified as assigned fund balance. 5. Allocation of Available Fund Balance to Reserve Funds 5.1 It is a long-term goal of the City to build unrestricted reserve funds to provide flexibility, respond to emergencies, fund new projects and maintain necessary reserves for the eventual replacement of City capital facilities, equipment, and assets at the end of their design life. After the minimum funding levels and annual contributions to the Funds identified in Section 4 above are satisfied, any remaining fund balance available at the end of the fiscal year shall be apportioned to the following funds: 5.1.1 Park and Facility Development Fund – The Park and Facility Development Fund provides for the development and enhancements of the City’s parks and facilities. The Park and Facility Development Fund reserve balance is classified as assigned fund balance. Allocation: 40% 5.1.2 Building Facility and Maintenance Fund – The Building Facility & Maintenance Fund provides for the future replacement of improvements, systems and equipment at City Hall, Diamond Bar Center and other City buildings and facilities. The Building Facility and Maintenance Fund reserve balance is classified as assigned fund balance. Allocation: 40%. 5.1.3 Unrestricted General Fund Balance – Allocation: 20% 6. Further Information 6.1 For further information or questions related to this policy, contact the Finance Director. 7. References 7.1 Resolution 2025-XX 7.1.i Packet Pg. 335 City Council Policy 2019-01 EffectiveRevised Date: 08/20/2019[MM/DD/YYYY] Page 5 of 5 7.17.2 Resolution 2019-36 7.27.3 Resolution 2011-26 7.1.i Packet Pg. 336 VOLUNTARY REQUEST TO ADDRESS THE CITY coulVCIL TO: FROM: ADDRESS: ORGANIZATION: AGENDA#/SUBJECT: CITY CLERK g�, �,5� , _ �Jt�.Kt6�C S�'2r1- DAT __ 13 � Z� • . PHONE: (Optional) (Optional) I expect to address the Council on the subject agenda/subject item. Please have the Council Minutes reflect my name as written above. Signature This document is a public record subject to disclosure under the Public Records Act. !/OLUN7ARY REQUEST TO ADDRESS THE CITY COUNCIL TO: CITY CLERK FROM: ur1t l5k,5C. tp% DATE: ✓� �.. L�_. ADDRESS: 3 i � , /Ci Iz nV✓ic� be, �`�� PHONE: qo (Optional) ORGANIZATION:,,(,Optional) AGENDA#/SUBJECT: I expect to address the Council on the subject agenda/subject item. Please have the Council Minutes reflect rimy name as written above. r' Signdfure i/OLUNTARY REQUEST TO ADDRESS THE CITY C®UNCIL TO: CITY CLERK FROM: ('LTIA) DATE: �/A ADDRESS: PHONE: (Optional) (Optional) ORGANIZATION: AGENDA#/SUBJECT: '�-`v (�L-1C� r �timrnx� j — I expect to address the Council on the subject agenda/subj�t item. Please have uncil Minutes reflect rimy name as written above. This document is a public record subject to disclosure under Public Records Act. VOLUNTARY REQUEST T® ADDRESS THE CITY C®UNCIL TO: CITY CLERK FROM: DATE: ADDRESS: PHONE: (Optional) (Optional) ORGANIZATION: AGENDA#/SUBJECT: �i 4e 7 aU {� + SsC.KOLS I expect to address the Council on the subject agenda/subject item. Please have the Council Minutes reflect my name as written above. �e . ) This document is a public record subject to disclosure u+