Loading...
HomeMy WebLinkAboutBudget - FY 2025-26Annual 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 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 2 140 – 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 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 4 254 – 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 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 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 7 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 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 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 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 • 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 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 • 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 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 • 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 • 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 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 ORGANIZATIONAL STRUCTURE City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 19 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 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 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 Resolution No. 2025-16 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. 22 DIAMOND BAR AT A GLANCE City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 24 DIAMOND BAR HISTORY City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 25 26 27 28 29 30 31 32 33 34 35 36 37 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) 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 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 40 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.41 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 Systems42 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.43 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 Works44 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 1045 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 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 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 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 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 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 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 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 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 Fund56 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 Fund57 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 400248Tres 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 BAR58 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)$ 59 100 - GENERAL FUND REVENUE General Fund Revenue 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 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 PROPERTY TAXES 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 OTHER TAXES 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 FINES & FORFEITURES 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 LICENSES & PERMITS 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget (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 CURRENT SERVICE CHARGES 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 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 Adopted 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 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 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 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 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 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 USE OF MONEY & PROPERTY 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 75 100 - GENERAL FUND APPROPRIATIONS GF Appropriations 2023-24 Actual 2024-25 AdoptedBudget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 $334,785 $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 $559,635 $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 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 $110,430 $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 $3,366,674 $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 $145,000 $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 $2,082,734 $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 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 $35,481,852 $32,286,151 78 110 - 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 BUDGET DETAIL 100110 - City Council 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 81 120 - 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 Adopted Budget Professional Svcs (54020) PS - General Legal Services $188,352 $188,500 $238,500 $186,000 (54022) PS - Special Legal Services $0 $0 $145,000 $0 (54024) PS - Special Legal Code Enf $81,761 $50,000 $106,500 $75,000 PROFESSIONAL SVCS TOTAL $270,113 $238,500 $490,000 $261,000 TOTAL $270,113 $238,500 $490,000 $261,000 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 82 130 - 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 CITY MANAGER'S OFFICE ORGANIZATIONAL CHART BUDGET DETAIL 100130 - City Manager 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 85 140 - 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 BUDGET DETAIL 100140 - City Clerk 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 87 150 - 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 Adopted 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 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 89 210 - 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 FINANCE ORGANIZATIONAL CHART BUDGET DETAIL 100210 - Finance 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 92 220 - 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 BUDGET DETAIL 100220 - Human Resources & Risk Management 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 94 230 - 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 INFORMATION SYSTEMS ORGANIZATIONAL CHART BUDGET DETAIL 100230 - Information Systems 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 97 240 - 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 Community Relations Organizational Chart BUDGET DETAIL 100240 - Community Relations 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 3.3 100 620 - 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 Adopted 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 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 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 Adopted 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 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 $9,963,450 104 310 - 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 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 AdoptedBudget 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 $9,324,390 106 320 - 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 Adopted 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 107 330 - 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 Adopted 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 108 340 - 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 Adopted 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 109 350 - 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 BUDGET DETAIL 100350 - Emergency Preparedness 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 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 COMMUNITY DEVELOPMENT ORGANIZATIONAL CHART 113 COMMUNITY DEVELOPMENT DEPARTMENT BUDGET Community Development Department Summary 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 $2,594,577 114 410 - 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 BUDGET DETAIL 100410 - Planning 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 4.4 116 420 - 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 AdoptedBudget 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 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget (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 3.15 118 430 - 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 AdoptedBudget 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 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 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 PARKS & RECREATION ORGANIZATIONAL CHART 122 PARKS & RECREATION DEPARTMENT BUDGET Parks & Rec Department Summary 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted Budget Personnel Services $2,435,939 $2,875,549 $2,875,549 $2,944,890 Supplies $165,571 $213,085 $210,585 $185,950 Operating Exp $409,780 $538,550 $507,550 $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 $4,523,838 123 510 - 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 BUDGET DETAIL 100510 - Diamond Bar Center 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 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 3.125 126 520 - 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 BUDGET DETAIL 100520 - Recreation 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 $123,535 $128,900 (51300) Small Tools & Equipment $0 $10,150 $10,150 $10,150 SUPPLIES TOTAL $126,313 $136,185 $133,685 $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 $64,950 $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 $160,550 $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 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 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 PUBLIC WORKS ORGANIZATIONAL CHART 131 PUBLIC WORKS DEPARTMENT BUDGET Public Works Department Summary 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 $6,566,931 132 610 - 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 BUDGET DETAIL 100610 - Public Works Administration 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 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 2.575 135 615 - 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 BUDGET DETAIL 100615 - Engineering 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 2.7 137 630 - 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 BUDGET DETAIL 100630 - Parks & Facilities Maintenance 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 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 3.975 140 645 - 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 Adopted 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 141 655 - 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 BUDGET DETAIL 100655 - Road Maintenance 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 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 TOTAL TRANSFERS IN Total Transfers In 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted Budget (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 $524,935 $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 $988,132 $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 $19,713,896 $3,680,875 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 145 TOTAL TRANSFERS OUT Total Transfers Out 2023-24 Actual 2024-25 AdoptedBudget 2024-25 Revised Budget 2025-26 AdoptedBudget (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 $14,652,247 $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 $19,713,896 $3,680,875 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 146 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 25/26 148 149 150 101 - 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 AdoptedBudget 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 152 102 - 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 Adopted 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 153 103 - 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 Adopted 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 154 104 - 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 Adopted 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 155 105 - 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 Adopted 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 Adopted 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 156 107 - 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 Adopted 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 157 201 - 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 Adopted 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 Personnel Services City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 159 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 $524,935 $0 INTERFUND TRANSFER OUT TOTAL $434,523 $0 $524,935 $0 EXPENSES TOTAL $885,152 $1,436,065 $1,961,000 $595,556 REVENUES LESS EXPENSES $46,088 -$598,065 -$1,123,000 $242,444 160 202 - 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 Adopted 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 161 203 - 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 Adopted 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 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 -$383,444 163 204 - 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 Adopted 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 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 $988,132 $0 INTERFUND TRANSFER OUT TOTAL $1,132,017 $0 $988,132 $0 EXPENSES TOTAL $1,138,710 $869,078 $1,857,210 $1,020,566 REVENUES LESS EXPENSES -$173,589 $69,468 -$918,664 -$157,782 165 205 - 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 Adopted 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 166 206 - 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 Adopted 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 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 $5,500 $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 $28,600 $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 $15,000 $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 $538,500 $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 $331,344 168 207 - 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 Adopted 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 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 -$64,716 170 209 - 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 Adopted 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 171 224 - 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 Adopted 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 172 225 - 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 BUDGET DETAIL 225 - CDBG 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 $0 174 226 - 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 Adopted 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 175 238 - 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 BUDGET DETAIL 238 - District 38 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 $114 177 239 - 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 BUDGET DETAIL 239 - District 39 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 -$354,449 179 241 - 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 BUDGET DETAIL 241 - District 41 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 -$187,873 181 245 - 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 Adopted 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 182 246 - 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 Adopted 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 183 247 - 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 Adopted 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 184 248 - 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 Adopted 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 185 250 - 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 BUDGET DETAIL 250 - Integrated Waste Management 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 -$73,104 188 251 - 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 AdoptedBudget 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 189 252 - 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 Adopted 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 190 253 - 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 Adopted 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 BUDGET DETAIL (EXPENSES) 253 - Used Oil Block Grant (Expenses) 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted Budget Supplies (51200) Operating Supplies $0 $901 $4,248 $5,873 (51300) Small Tools & Equipment $691 $1,000 $1,000 $0 SUPPLIES TOTAL $691 $1,901 $5,248 $5,873 Operating Exp (52110) Printing $254 $400 $0 $0 (52160) Advertising $1,525 $1,650 $825 $1,000 (52302) Rental/Lease - Real Property $3,697 $3,300 $1,818 $0 OPERATING EXP TOTAL $5,476 $5,350 $2,643 $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 $7,833 192 254 - 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 Adopted 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 BUDGET DETAIL (EXPENSES) 254 - Beverage Container Recycling Grant Expenses 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 $97,314 194 256 - 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 Adopted 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 195 260 - 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 Adopted 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 196 261 - 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 Adopted 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 197 262 - 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 AdoptedBudget 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 198 270 - 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 AdoptedBudget 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 199 280 - 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 Adopted 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 BUDGET DETAIL (EXPENSES) 280 - COPS EXPENSES 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 AdoptedBudget 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 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 BUDGET DETAIL FY 25/26 CIP 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: FP261 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 205 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: SI261 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 206 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: SI262 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 207 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: SI264 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 208 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: TM261 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 209 401 - 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 BUDGET DETAIL 401 - Debt Service 2023-24 Actual 2024-25 Adopted Budget 2024-25 Revised Budget 2025-26 Adopted 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 $0 212 501 - 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 Adopted 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 214 502 - 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 Adopted 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 215 503 - 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 Adopted 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 $1,102,184 $145,000 CAPITAL OUTLAY EXP TOTAL $139,708 $1,170,000 $2,260,764 $332,000 EXPENSES TOTAL $223,411 $1,170,000 $2,260,764 $332,000 REVENUES LESS EXPENSES -$59,047 -$457,000 -$1,494,184 -$74,000 City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 216 504 - 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 Adopted 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 Adopted 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 217 601 - 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 Adopted 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 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 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 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 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 224 225 FUND & DEPARTMENT RELATIONSHIP City of Diamond Bar Budget Fiscal Year 25/26 www.diamondbarca.gov 226 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