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HomeMy WebLinkAboutBudget - FY 2024-25.pdf1 Table of Contents Section 1: Introduction .............................................................................................................7 City Manager’s Budget Message............................................................................................. 8 City Leadership ..................................................................................................................... Organizational Structure........................................................................................................ Budget Awards...................................................................................................................... Budget Resolution.................................................................................................................2 Section 2: Community Profile ................................................................................................2 Diamond Bar at a Glance ......................................................................................................2 Diamond Bar History .............................................................................................................2 Community Snapshot ............................................................................................................ Section 3: Strategic Planning..................................................................................................... Strategic Plan & Departmental Quarterly Updates................................................................. Department Work Plans.........................................................................................................4 Long-Term Financial Forecast ..................................................................4 Section 4: Guide to the Budget ..............................................................................................4 What is the Budget?.............................................................................................................. Basis of Budgeting................................................................................................................. Budget Process..................................................................................................................... Fund Structure....................................................................................................................... Financial Policies...................................................................................................................5 Section 5: Financial Summaries ............................................................................................5 Financial Summaries............................................................................................................. Section 6: General Fund Revenue ......................................................................................... 100 – General Fund Revenues.............................................................................................. Revenue Descriptions ........................................................................................................... Section 7: General Fund Appropriations............................................................................... 100 – General Fund Appropriations....................................................................................... Section 8: General Fund Departmental Budgets .................................................................. City Administration..................................................................................................................... 110 – City Council.......................................................................................................... 120 – City Attorney........................................................................................................ 2 130 – City Manager’s Office .......................................................................................... 140 – City Clerk’s Office................................................................................................ 150 – Economic Development....................................................................................... Administration & Support........................................................................................................... 210 – Finance................................................................................................................ 220 – Human Resources & Risk Management.............................................................. 230 – Information Systems............................................................................................ 240 – Community Relations......................................................................................... 620 – Civic Center....................................................................................................... Public Safety ....................................................................................................................... 310 – Law Enforcement............................................................................................... 320 – Volunteer Patrol.................................................................................................1 330 – Fire Protection...................................................................................................1 340 – Animal Control...................................................................................................1 350 – Emergency Preparedness .................................................................................1 Community Development ....................................................................................................1 410 – Planning ............................................................................................................1 420 – Building & Safety...............................................................................................1 430 – Neighborhood Improvement ..............................................................................1 Parks & Recreation..............................................................................................................1 510 – Diamond Bar Center..........................................................................................1 520 - Recreation..........................................................................................................1 Public Works .......................................................................................................................1 610 – Public Works Administration ..............................................................................1 615 - Engineering........................................................................................................1 630 – Parks & Facilities Maintenance..........................................................................1 645 – Landscape Maintenance....................................................................................1 655 – Road Maintenance.............................................................................................1 Total Transfers In.................................................................................................................1 Total Transfers Out ..............................................................................................................1 3 Personnel............................................................................................................................1 Section 9: Special Funds ......................................................................................................1 101 – Community Organization Support..............................................................................1 102 – Law Enforcement Reserve.........................................................................................1 103 – General Plan Update.................................................................................................1 104 – Technology Reserve ..................................................................................................1 105 – Other Post Employment Benefits (OPEB)..................................................................1 106 – COVID-19 Recovery..................................................................................................1 107 – Homelessness Response Fund.................................................................................1 Section 10: Special Revenue Funds ....................................................................................1 201 – Measure W................................................................................................................1 202 – Road Maintenance & Rehabilitation...........................................................................1 203 – Measure M.................................................................................................................1 204 – Measure R.................................................................................................................1 205 – Gas Tax .....................................................................................................................1 206 – Prop ATransit ............................................................................................................1 207 – Prop C Transit............................................................................................................1 209 – SB 821.......................................................................................................................1 224 – Permanent Local Housing Allocation..........................................................................1 225 – Community Development Block Grant.......................................................................1 226 – CASP SB1186 ...........................................................................................................1 238 – District 38...................................................................................................................1 239 – District 39-2022 .........................................................................................................1 241 – District 41-2021 .........................................................................................................1 245 – Street Beautification...................................................................................................1 246 – Traffic Mitigation.........................................................................................................1 247 – Sewer Mitigation........................................................................................................1 248 – Tres Hermanos Conservation Authority......................................................................1 250 – Integrated Waste Management..................................................................................1 251 – Air Quality Improvement.............................................................................................1 4 252 – Waste Hauler.............................................................................................................1 253 – Used Oil Grant...........................................................................................................1 254 – Beverage Container Recycling Grant.........................................................................1 256 – Hazard Mitigation Grant.............................................................................................1 260 – Park Fees (Quimby)...................................................................................................1 261 – Measure A Neighborhood Parks Act...........................................................................1 262 – Park & Facility Development...................................................................................... 270 – PEG Fees.................................................................................................................. 280 – Citizens Option for Public Safety................................................................................ 281 – CA Law Enforcement Equipment Program................................................................. Section 11: Capital Improvement Projects Fund ................................................................ Capital Improvements Program........................................................................................... Facilities, Parks and Rec Improvements.................................................................................... FP25508 – Sycamore Canyon Park Lower Bridge Replacement (Design)................... Miscellaneous Public Works Improvement Projects................................................................... PW25403 – Full Capture Devices on Stormwater Catchbasin for Trash Amendment Compliance (Phase 1)................................................................................................. Street Improvement Projects ..................................................................................................... SI25101 – Residential and Collector Street Rehab. (Constr.) ......................................2 SI25104 – CDBG Area 5ADA Curb Ramp Project (Constr.)........................................2 SI25105 – Arterials: Lemon Ave. (SR60 to City Limit); Brea Cyn Cutoff (SR57 to City Limit) ...........................................................................................................................2 SI25106 – Diamond Bar Blvd. Complete Street Project Construction ..........................2 Traffic Management/Safety Projects.......................................................................................... TM25201 – Battery Back-Up and CCTV Replacement Program..................................2 Section 12: Debt Service Fund .............................................................................................2 401 – Debt Service Fund.....................................................................................................2 Section 13: Internal Service Fund ........................................................................................2 501 – Self-Insurance Fund ..................................................................................................2 502 – Vehicle Replacement Fund........................................................................................2 503 – Equipment Replacement Fund...................................................................................2 504 – Building Facility & Maintenance Fund........................................................................2 5 Section 14: Fiduciary Fund ..................................................................................................2 601 – Other Post Employment Benefits Trust Fund.............................................................2 Appendix ...............................................................................................................................2 Glossary..............................................................................................................................2 Appropriation Limit Calculation............................................................................................2 Fund & Department Relationship.........................................................................................2 6 7 June 4, 2024 Honorable Mayor and Council Members City of Diamond Bar RE: City Manager’s Recommended Budget for Fiscal Year 2024/25 Presented for your consideration and approval, is the City’s Annual Operating Budget and Capital Improvement Program for Fiscal Year (FY) 2024/25. The proposed FY 2024/25 Budget offers a positive outlook and continues to provide for many City programs and services, advance deferred maintenance and Capital Improvement Projects, and focuses on key initiatives consistent with the City’s Long-Term Financial Stability Report. Notwithstanding modest increases to key revenue sources, management remains cautious and conservative in budgeting due to ongoing pressure from rising costs driven by a competitive labor market, increased prices for materials and service delivery, higher fuel prices, and other economic pressures that may precipitate a mild recession. Importantly, the proposed budget implements 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: $32,725,050 Budgeted On-going Expenditures: $32,367,618 Net Estimated Surplus/(Deficit)+ $357,432 In addition, the use of General Fund Unassigned Reserves is proposed in the amount of $144,568 for one-time projects and items totaling $502,000, of which $150,000 is for Capital Improvement projects. The use of Unassigned Reserves is appropriate for one-time costs to reflect the City Council’s priorities to make investments in the community and is only made possible due to savings the City has realized over the previous years. 8 The FY 2024/25 Capital Improvement Program (CIP) totals $13.95 million and encompasses seven (7) new projects. Many of the projects within the CIP were in the design phase in FY 2023/24 and will now move into the construction phase. Town Center Specific Plan & Diamond Bar Boulevard Complete Street Project The Diamond Bar Boulevard Complete Street Project is the most significant new project proposed at an estimated $9.3 million. This project is primarily grant funded and will serve as an early implementation public project that will act as a catalyst for the transformation of the Town Center area into a pedestrian-oriented mixed-use “downtown”. The Town Center Specific Plan endeavors to realize the vision of a high density, urban scale, mixed-use downtown that will be a regional and community-wide destination in the heart of the City as expressed in the General Plan Update adopted in December 2019. The Specific plan will facilitate the transformation of a 45-acre suburban commercial district along Diamond Bar Boulevard, between Golden Springs Drive and the SR-60 Freeway into a vibrant public realm with a high intensity mix of uses to include retail, hotel, civic, and residential uses, and a bustling active environment during both day and evening hours. Numerous new public spaces, both hardscaped squares and landscaped greener park spaces, will be located throughout the Plan area to provide a variety of environments that will serve residents and downtown visitors alike. The first step toward realizing this vision will be the transformation of the Town Center segment of Diamond Bar Boulevard into a “Complete Street.” As the central spine of the Plan Area, Diamond Bar Boulevard will no longer be just a place for motor vehicles, but also a safe and enjoyable corridor for bicyclists and Diamond Bar Boulevard Complete Street Project 9 pedestrians, with wide sidewalks, shade trees, street furnishings, storefronts and outdoor cafes. The roadway will also function as a “Green Street” by incorporating landscaped swales between the bicycle and motor vehicle lanes to capture stormwater, and thus reduce the number of pollutants that enter the storm drain system, and ultimately the ocean. Management anticipates dedicating substantial resources and staff time over the coming many years to realize the City’s exciting new downtown as envisioned in the Town Center Specific Plan. 2024-2027 Strategic Plan In April 2020, the City Council adopted the 2021- 2024 Diamond Bar Strategic Plan which set high- level aspirational goals and priorities for the community over a three-year period. With the close of Fiscal Year 2022/23, the City Council adopted an updated 2024-2027 Strategic Plan in April 2023. The new 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. 10 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 2024/25 Department Work Plans The FY 2024/25 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. FY 2024/25 BUDGET SUMMARY Estimated General Fund Resources - $32,725,050 The following highlighted items have been incorporated into the revenue estimates: Property Taxes – Property tax revenue is projected to increase by 4.1% to $6.7 million. Property Tax In Lieu of Vehicle License Fees (VLF) is projected to increase 4.0% to $7.8 million. Sales Tax – Sales tax revenue continues to show signs of improvement and is projected to increase by 7.1% to $6.6 million. Year-over-year increases are driven mainly by fuel and services stations, business & industry, and online sales. 11 Transient Occupancy Tax (TOT) – Transient Occupancy Tax is projected to increase by 5.0% to $1.4 million. Gas Tax – Transfer In – Gas tax revenue transferred to the General Fund from the Gas Tax Fund are projected to increase by 22.5% to $1.5 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 – Increase of 2.9% to $1.9 million o Facility Rentals – Increase of 12.5% to $1.1 million o Recreation Programs – Decrease of 1.5% to $703 thousand Estimated General Fund Appropriations - $32,869,618 The following highlighted items have been incorporated into the expenditure estimates: Public Safety o Law Enforcement –FY 2024/25 Los Angeles County Sheriff’s Department expenditures are expected to be approximately $8.4 million, representing the single largest line item and approximately 25% of proposed General Fund expenditures. LASD expenditures reflect a net increase of $309,648 year over year, inclusive of a contract rate increase of 3.44% plus a Liability Trust Fund (LTF) surcharge of 12.5% 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 second year of the Flock Agreement ($165,000) for the Automated License Plate Reader system. 12 o 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 2024/25 is $280,000. This amount is the same as the current fiscal year, since the agreement will be in its third year and provides no rate adjustment for the first three years. o Animal Control –The City has contracted with the Inland Valley Humane Society (IVHS) for animal control and licensing services since incorporation. The City’s IVHS agreement was last amended in 2021 and is based on a gross contract model where the City pays for all contract services minus any licensing revenue collected by IVHS. The base contract amount is adjusted every two years by the IVHS pooled adjustment factor which is indicative of the percentage of IVHS services used by the City (currently 6.25%) compared to the other twelve contract agencies. The FY 2024/25 gross cost for services is $563,305, which reflects a $19,049 increase compared to the prior year due to a 3.5% CPI adjustment. Taking into account estimated revenues from licensing and fees for services, the proposed net cost as reflected in the FY 2024/25 proposed budget is $440,000 which is an increase of $7,500 compared to the prior year. Canvassing is anticipated to take place citywide during FY 2024/25 which may generate additional licensing revenue thereby reducing net costs for this service. Human Capital Investment Program “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 organizational structure, and to maintain, enhance and expand City programs, the City has developed a focused effort, led by members of the City Manager’s executive team, referred to as the Human Capital Investment Program (HCIP). 13 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 2024 was 3.90%. 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, such as Department Directors, Assistant City Manager and City Manager, be increased by 3.9% effective with the pay period beginning June 29, 2024. 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. The annual cost of the COLA and Benefit Allotment increase is approximately $421,000. Salary Range Adjustments –The City Council Strategic Plan prioritizes the development of a high-performing organization with a positive, value-based culture that attracts and retains talent. The Employer of Choice and Human Capital Investment Programs were developed to meet these City Council goals, leading to extensive organizational analysis of long-term departmental structural needs, employee development opportunities, and necessary succession planning efforts, all in an effort to provide the most positive and effective local government customer service experience possible. Pursuant to recent organizational analysis, salary range adjustments for the Parks and Recreation Director and Administrative Intern classifications are recommended for FY 2024/25. The salary grade adjustment for the Parks and Recreation Director reflects equity amongst most of the other Department Heads and is indicative of the actual work assigned, such as major Capital Improvement Projects, a heavily used event center (Diamond Bar Center) and city-wide special events including the City Birthday Party, Concerts and Movies in the Park, and Snowfest. The City currently budgets for three part-time non- benefitted Administrative Interns which are currently assigned to the Finance, Public Works and Community Development Departments. The City has a long history of employing paid technical interns and has found them to be of great value to the organization. Over time the intern adds organizational 14 efficiencies, frees full-time staff to perform more complex duties, and becomes integral to departmental operations and service delivery. In turn, the City provides valuable professional experience for the interns. Due to a competitive job market and the valuable role interns have come to play in city operations, it is recommended that the Administrative Intern hourly rate be adjusted. The fully burdened cost (salary plus benefits) to implement these two salary range adjustments is $21,083 and is funded by the General Fund. Job Classification Current Salary Range Proposed Salary Range Parks and Recreation Director $138,988.02 - $186,257.24 $153,512.72 – $205,721.72 Administrative Intern $16.50 - $18.00 $19.75 - $21.25 Department Reorganizations –In addition to these two salary adjustments, two new full-time benefitted positions are recommended: o (New) Recreation Coordinator – This position will be dedicated to customer service and event rentals at the Diamond Bar Center. o (New) Public Works Inspector – This position will address current and anticipated inspection activity associated with various construction and roadway improvement projects throughout the City. Department/Division Classification Salary Range FLSA Status Parks and Recreation Recreation Coordinator 17NE Non-exempt Public Works Public Works Inspector 17NE Non-exempt The City budgets for new positions conservatively at the top step of the salary range; therefore, the approximate cost, including benefits, to fill both positions for nine months of the year in FY 2024/25 is budgeted at $154,174. These positions will add to overall organizational productivity and add capacity to address high standards of service expectations, assistance with administering key capital projects, and maintain compliance with state mandates. 15 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 Bridal Show at the DBC to promote the facility, which is mostly a cost neutral event. All special events including: Windmill Lighting, Winter Snow Fest, Veterans Recognition, and the Halloween Party will continue to improve and bring the community together. Expenses for recreation programs ($2.80 million) and operations at the Diamond Bar Center ($1.73 million) have been increased commensurate with the anticipated activities, and with a combined budget of $4.53 million, the Parks & Recreation Department’s Proposed FY 2024/25 budget represents an increase of $260,000 from the prior year. As would be expected, operations at the Diamond Bar Center have continued to flourish as rental revenue increases and is budgeted at $675,000, which is an increase of $50,000 from the prior year. The DBC revenue may fluctuate slightly in FY 2024/25 due to several capital improvement projects scheduled for the 20-year-old facility. Special Revenue Fund Highlights Integrated Waste Management Fund (250) –The proposed budget of $928,890 includes $174,000 which will be used to develop a study for programs to achieve the City’s 100% procurement target of Recovered Organic Waste Products (ROWP) set forth by Senate Bill (SB) 1383: Short-Lived Climate Pollutants strategy. SB 1383 is a state mandate that aims to reduce organic waste disposal by 75% and increase edible food recovery by 20% by the year 2025. To alleviate the cost of this required action, 84% ($146,317) will be funded by the SB 1383 Local Assistance Grant, which the City will receive in Q4 of FY 2024/25. 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 2024/25 is budgeted at $364,469, an increase of $92,469 from the prior year due mainly to an 16 increase in the contribution to LLAD No. 38 related to the scheduled 5-year tree trimming cycle for citywide road medians. AB 2766 Air Quality Management District Fund (251) –The proposed budget of $154,000 is recommended to accommodate citizen requests for neighborhood traffic management improvements ($84,000), and to partially fund the purchase of a zero-emissions replacement vehicle (expensed in Vehicle Maint./Repl. Fund 502). 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 $718,400 for the upcoming year and is funded by a transfer to the Debt Service Fund from the General Fund. Internal Service Fund Highlights Self-Insurance Fund (501) – CJPIA covers the City’s property, pollution liability, crime, workers’ compensation and general liability needs. The combined premiums are anticipated to be approximately $534,550 which reflects a year- over-year decrease of $74,830, or 12 percent. This reduction is mainly due to a decrease in the Liability Insurance premium ($90,000) offset by a minor increase in the Property Insurance premium ($14,000). Workers’ Compensation costs are reflected in the line-item budgets for all city funds for which there are personnel costs. The total Workers Compensation premium for the upcoming year is anticipated to be $136,637, a decrease of $24,133 year-over-year, or 15 percent. Vehicle Maintenance & Replacement Fund (502) –The proposed budget of $289,500 is recommended for necessary operations and maintenance of the citywide fleet, as well as the purchase of three vehicles, one of which is a new addition to the fleet (for the Public Works Inspector), and two of which are replacements for vehicles purchased 10 and 13 years ago. It is anticipated 17 that one of the three vehicles purchased will be a zero-emissions truck for which funding in the amount of $70,000 is supplied by the AQMD Fund (251), as noted above. In addition, a fourth vehicle will be purchased out of the Law Enforcement Reserve Fund (102) and ownership will be transferred to the Los Angeles County Sheriff’s Department. This vehicle will replace the vehicle used by the City’s Volunteer on Patrol (VOP). Computer Equipment Maint. & Replacement Fund (503) –The proposed budget of $1,170,000 is recommended for necessary information systems, hardware upgrades, and replacements, such as: Creston/Audio-Visual project at Diamond Bar Center (Construction). Server Replacements (5 quantity). Printer Replacements (25 quantity). PC, Monitor, Related Accessories Replacements (118 quantity). Replacement of Network Switch (1 quantity). Replacement of the City’s Agenda Management and Live Meeting Streaming Software. Building Facility & Replacement Fund (504) –The proposed budget of $165,000 is recommended for necessary facility maintenance projects not categorized as capital improvement projects, such as: Diamond Bar Center Office Space Reconfiguration. Engineered Wood Fiber Replacement at Diamond Cyn. Park and Sycamore Cyn. Park Playgrounds, and Pantera Dog Park. Replacement of Sewer Line Lining at Ronal Regan Park. Capital Improvement Program Highlights As previously mentioned, the FY 2024/25 Capital Improvement Program (CIP) includes a total of $13.95 million for seven (7) new projects. Many projects that were in the design phase in FY 2023/24 will now move into the construction phase in FY 2024/25. The CIP budget includes General Fund funding in the amount of $150,000 for the design of prioritized improvements proposed for Sycamore Canyon Park. The remaining balance needed to fund the program is supplied by other sources such as the City’s Measure M, Measure R, Measure W, SB-1, Prop. A, Prop. C, CDBG and Waste Hauler funds. The CIP was reviewed for consistency with the City’s General 18 Plan at the May 28, 2024 Planning Commission Meeting. Major CIP projects include: o Diamond Bar Blvd Complete Street Project (Const.) o Arterials -Lemon Ave (SR60 to Northerly City Limit); Brea Cyn Cutoff (SR57 to Westerly City Limit) (Const.) o Residential and Collector Street Rehab - Area 4 (Const.) o ADA Curb Ramp Improvements – Area 5 (Const.) o Sycamore Canyon Park Lower Bridge Replacement Options (Design) o Installation of Full Capture Devices on Stormwater Catch Basin for Trash Amendment Compliance - Phase 1 CONCLUSION The proposed FY 2024/25 Operating Budget and Capital Improvement Program provides a positive outlook to continues to provide for a wide range of City programs, services and projects. It prioritizes the one-time use of General Fund resources for projects that help build resiliency, financial stability, and projects that create valuable City assets. The recommended strategic investment in human capital will improve the customer and resident experience and respond to changing demands brought on by a rapidly evolving human resources environment and the changing needs of the organization. I would like to express my appreciate to the Executive Management Team, especially Finance Director Jason M. Jacobsen, for their efforts in preparing this year’s proposed 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 Manager19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 DEPARTMENT/DIVISION STRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTES 1 Develop and launch economic development outreach programs and business services. 1.1 Foster a healthy and resilient local economy.Sales Tax Revenues/Annual General Fund - City Manager's Office/Economic Development (100150) Ongoing FY23/24, Carryover to FY 24/25 Launched OpenRewards app as a Shop Local incentive program. 2 Complete 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 Fees Goal: 100% General Fund - City Manager's Office (100130) Ongoing FY23/24, Carryover to FY 24/25 Fee Study Underway; Completion anticipated in Dec 2024. 3 Complete a customer service audit to identify and implement service improvements. 2.1 Provide effective and accessible government services that meet the needs of a diverse population. Customer Service Survey Rating General Fund - City Manager's Office (100130)Completed FY 23/24 4 Complete procurement process for residential and commercial solid waste franchises.3.3 Protect natural resources. Residential/Commercial Diversion Rates Special Revenue Funds - AB 939 Fund (250) Ongoing FY23/24, Carryover to FY 24/25 In final stages, expected to be completed in summer 2025 with expiration of current agreements. 5 Complete 2024 Homeless Count and Initiate SGVCOG Expanded Regional Homeless Program. 3.5 Address the needs of people experiencing homelessness. Homeless Count Results (KPI) Special Funds - Homelessness Response Fund (107) Completed FY 23/24 Carryover to FY 24/25 Recurring Annual Goal 6 Complete Study for compliance with Recovered Organic Waste Products as requried by SB 1383.3.3 Protect natural resources. Completion of Study Special Revenue Funds - AB 939 Fund (250) & CalRecycle Local Assistant Grant NEW 1 Coordinate regularly with department staff to prioritize public records requests to eliminate requests for extensions. Year over year average response time General Fund - City Clerk (100140)Completed FY 23/24 Recurring Annual Goal 2 Complete implementation of new Agenda Management and Live Meeting software Customer Service Survey Rating Internal Service Funds - Equipment Maintenance & Replacement Fund (503) NEW 3 Conduct and Coordinate General Municipal Elections for two Council Seats in the November 2024 Elections November 2024 Elections General Fund - City Clerk (100140)NEW City Clerk 2.1 Provide effective and accessible government services that meet the needs of a diverse population. FY 2024/25 KEY WORKPLAN INITATIVES BY DEPARTMENT & FY 2023/24 UPDATE KEY INITIATIVES City Manager's Office 43 DEPARTMENT/DIVISION STRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTES FY 2024/25 KEY WORKPLAN INITATIVES BY DEPARTMENT & FY 2023/24 UPDATE KEY INITIATIVES 1 Complete Residential Satisfaction Survey. Completed FY 23/24 2 Coordinate production of Mayor's "State of the City" address. Completed FY23/24, Carryover to FY 24/25 Recurring Annual Goal 3 Continue City Government Explained Educational Series. Ongoing FY23/24, Carryover to FY 24/25 Recurring Annual Goal 1 Develop an award winning budget document that meets industry best practices. Receive GFOA Distinguished Budget Presentation Award Ongoing FY23/24, Carryover to FY 24/25 Recurring Annual Goal 2 Maintain compliance with annual debt reporting and provide necessary trainings as needed.Maintain (or improve) AA+ Bond Rating Ongoing FY23/24, Carryover to FY 24/25 Recurring Annual Goal 3 Assist CM's office with update of the Citywide Fee Study. Cost Recovery Rate from Fees Goal: 100% Ongoing FY23/24, Carryover to FY 24/25 4 Develop and Maintain a 5-year General Fund Forecast (Revenues & Expenditures). Percent Variance of Forecast to Actuals. Ongoing FY23/24, Carryover to FY 24/25 5 Complete centralization of City Hall cashiering utilizing new Enterprise Land Management System. Process 100% of transactions in Tyler Cashiering Ongoing FY23/24, Carryover to FY 24/25 6 Update User Interface for Online Interactive Budget Book Customer Service Survey Rating NEW 2.1 Provide effective and accessible government services that meet the needs of a diverse population. Finance General Fund - Finance (100210) Community Relations 2.2 Build relationships, establish trust, and foster collaboration in the Diamond Bar community. Attendance & Engagement General Fund - Public Information (100240) 1.3 Foster fiscal health through disciplined long-term planning, cost control, efficiency, increased revenue, and cost recovery. 44 DEPARTMENT/DIVISION STRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTES FY 2024/25 KEY WORKPLAN INITATIVES BY DEPARTMENT & FY 2023/24 UPDATE KEY INITIATIVES 1 Develop and implement a formal Employee Onboarding Program.Employee Turnover Ongoing FY 23/24, Carryover to FY 24/25 Onboarding program configured; pending roll-out to organization 2 Successfully 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-end Completed FY 23/24, Carryover to FY 24/25 Recurring Annual Goal 1 Oversee successful implementation of new ELM system for streamlined permit processing. Ongoing FY23/24, Carryover to FY 24/25 GoLive Date July 1, 2025 2 Implement new Tape backup system and equipment.Completed FY 23/24 3 Solar App+ Implementation and Integration with CityView.Compliance with State Regulations Completed FY 23/24 4 Upgrade Transit Pass System to a Modern interface. Resident Satisfaction Survey (KPI) Carryover to FY 24/25 5 Roll out of New Laptops for Staff and the EOC. Completed FY 23/24 6 Diamond Bar Center AV System Replacement. 7 City Wide PC Replacement Project. 8 Raritan KVM Switch Replacment. 9 Printer Replacements. 10 Server Replacements. Public Safety 1 Launch a commercial burglary education and prevention program for business owners. 3.1 Foster a safe and welcoming environment for residents, businesses, visitors, and employees. Part 1 Crime Rate/1,000 Residents + Commercial Burglary total General Fund - Public Safety/ Law Enforcement (100310) Ongoing FY23/24, Carryover to FY 24/25 On site business watch events and door-to-door business engagement and education efforts were scheduled and completed at shopping centers throughout town. NEW 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 Rating Human Resources 2.3 Establish City of Diamond Bar as an Employer of Choice. General Fund - Human Resources (100220) Customer Service Rating MISAC Award Information Systems 45 DEPARTMENT/DIVISION STRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTES FY 2024/25 KEY WORKPLAN INITATIVES BY DEPARTMENT & FY 2023/24 UPDATE KEY INITIATIVES 1 Complete the Town Center Specific Plan.1.1 Foster a healthy and resilient local economy. City Council adoption & Number of entitlement applications submitted after adoption Special Funds - General Plan Update Fund (103) Ongoing FY23/24, Carryover to FY 24/25 Public Review of Draft Specific Plan and EIR anticipated Summer 2024. 2 Assist 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 FY23/24, Carryover to FY 24/25 See Information System Item 1 3 Assist IS Department to implement Solar App+ to facilitate the issuance of residential rooftop solar electric panel permits instantly via the City's online permitting portal. 2.1 Provide effective and accessible government services that meet the needs of a diverse population. & 3.3 Protect natural resources. Number of permit issuances Customer Service Survey rating CalAPP Grant Expended in Internal Service Funds - Equipment Maintenance & Replacement Fund (503) Completed FY 23/24 See Information System Item 1 4 Adopt 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 FY23/24, Carryover to FY 24/25 5 Incorporate inclusionary housing requirements 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 FY23/24, Carryover to FY 24/25 Part of Town Center Specific Plan. See Item 1 Above Community Development 3.6 Foster local housing accessibility. 46 DEPARTMENT/DIVISION STRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTES FY 2024/25 KEY WORKPLAN INITATIVES BY DEPARTMENT & FY 2023/24 UPDATE KEY INITIATIVES 1 Increase revenue at the Diamond Bar Center through additional marketing outreach and facility exposure events such as the Bridal Show and Special Events Showcase. 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 23/24, Carryover to FY 24/25 Recurring Annual Goal 2 Provide high demand contract classes, updated special events such as the City Birthday, and healthy lifestyle educational opportunities. Attendance & participation General Fund - Parks & Recreation/ Recreation Programs (100520) Completed FY 23/24, Carryover to FY 24/25 City Birthday included over 2,000 in attendance 3 Assist PW Department to prepare drawings and final design for Heritage Park Renovation Project. Complete Heritage Park Renovation design phase CIP Fund (301)Ongoing FY23/24, Carryover to FY 24/25 4 Improve 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 vistis & DBC appointments General Fund - Parks & Recreation/ Diamond Bar Center (100510) NEW supportive community. 1 Provide safe and reliable highways and streets by maintaining 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) Ongoing FY23/24, Carryover to FY 24/25+J54:K57 Recurring Annual Goal 2 Prepare drawings and final design for Heritage Park Renovation Project. 3.2 Build a vibrant, healthy, and supportive community. Complete Heritage Park Renovation design phase CIP Fund (301)Ongoing FY23/24, Carryover to FY 24/25 3 Utilize 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) Ongoing FY23/24, Carryover to FY 24/25 Recurring Annual Goal 4 Commence 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 301 Ongoing FY23/24, Carryover to FY 24/25 Parks & Recreation 3.2 Build a vibrant, healthy, and supportive community. Public Works 47 48 49 50 51 52 53 54 55 56 57 58 59 FY 2024/25 FY 2024/25 FY 2024/25 FY 2024/25 FY 2024/25 FY 2024/25 Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Proposed Budget Financial Sources Property Taxes 6,701,322$ -$ -$ -$ -$ 6,701,322$ Other Taxes & Fees 9,936,210 - 1,279,341 - - 11,215,551 State Subventions 7,992,488 - - - - 7,992,488 Federal & State Grants - 8,086,000 - - - 8,086,000 From Other Agencies - - 9,351,953 - - 9,351,953 Fines & Forfeitures 370,000 - - - - 370,000 Service Charges 3,477,800 - 1,533,416 - - 5,011,216 Use of Money and Property 2,400,730 - 226,700 34,800 26,600 2,688,830 Cost Reimbursements 159,000 - 14,526 - - 173,526 Miscellaneous Revenue - - - - - - Transfers In 1,687,500 150,000 1,396,369 1,778,200 88,000 5,100,069 Total Financial Sources 32,725,050 8,236,000 13,802,305 1,813,000 114,600 56,690,955 Financial Uses City Administration 2,680,711 - 1,096,061 - - 3,776,772 Administration & Support 4,171,994 - 120,000 - - 4,291,994 Public Safety 9,436,865 - 55,000 - - 9,491,865 Community Development 2,687,636 - 542,318 - - 3,229,954 Parks & Recreation 4,526,884 - 39,785 - - 4,566,669 Public Works 6,815,959 - 4,279,472 - - 11,095,431 Capital Projects - 8,236,000 5,714,189 - - 13,950,189 Debt Service - - 721,900 - - 721,900 Internal Service - - - 2,159,050 - 2,159,050 Transfers Out 2,549,569 -2,550,500 --5,100,069 Total Financial Uses 32,869,618$ 8,236,000$ 15,119,225$ 2,159,050$ -$ 58,383,893$ Surplus (Deficit)(144,568)$ -$ (1,316,920)$ (346,050)$ 114,600$ (1,692,937)$ * FY 2023/24 Revised Budget is as of April 30, 2024 All Funds FY 2024/25 CONSOLIDATED SCHEDULE OF SOURCES AND USES - ALL FUNDS Governmental Funds Proprietary Funds Fiduciary Funds Total General Fund CIP Fund Non-Major Funds Internal Service Funds OPEB Trust Fund 60 FY 2022/23 FY 2023/24 FY 2024/25 FY 2022/23 FY 2023/24 FY 2024/25 FY 2022/23 FY 2023/24 FY 2024/25 FY 2022/23 FY 2023/24 FY 2024/25 FY 2022/23 FY 2023/24 FY 2024/25 FY 2022/23 FY 2023/24 FY 2024/25 Actuals Revised Budget* Proposed Budget Actuals Revised Budget* Proposed Budget Actuals Revised Budget* Proposed Budget Actuals Revised Budget* Proposed Budget Actuals Revised Budget* Proposed Budget Actuals Revised Budget* Proposed Budget Financial Sources Property Taxes 6,418,120$ 6,438,183$ 6,701,322$ -$ -$-$-$ -$-$-$ -$-$-$ -$-$6,418,120$ 6,438,183$ 6,701,322$ Other Taxes & Fees 10,027,433 9,922,000 9,936,210 ---1,182,584 1,234,416 1,279,341 ------11,210,017 11,156,416 11,215,551 State Subventions 7,296,543 7,575,497 7,992,488 - - - - - - - - - - - - 7,296,543 7,575,497 7,992,488 Federal & State Grants - --28,311 823,350 8,086,000 3,415,473 184,000 -- 60,000 -- --3,443,784 1,067,350 8,086,000 From Other Agencies - --- --9,500,432 9,377,477 9,351,953 - --- --9,500,432 9,377,477 9,351,953 Fines & Forfeitures 383,058 385,000 370,000 - - - - - - - - - - - - 383,058 385,000 370,000 Service Charges 2,856,466 3,392,865 3,477,800 - --1,814,220 1,152,930 1,533,416 - --- --4,670,686 4,545,795 5,011,216 Use of Money and Property 1,455,223 1,866,430 2,400,730 - - - 357,647 156,650 226,700 56,112 30,800 34,800 9,584 26,600 26,600 1,878,566 2,080,480 2,688,830 Cost Reimbursements 165,180 318,340 159,000 --16,180 14,526 14,526 - --- --182,920 332,866 173,526 Miscellaneous Revenue - - - 1,560 - - - - - - - - - - - 1,560 -- Transfers In 4,704,370 1,475,500 1,687,500 6,410,632 22,034,573 150,000 1,150,654 2,785,641 1,396,369 1,997,033 2,265,605 1,778,200 88,000 88,000 88,000 14,350,689 28,649,319 5,100,069 Total Financial Sources 33,306,392 31,373,815 32,725,050 6,440,503 22,857,923 8,236,000 17,437,190 14,905,640 13,802,305 2,053,145 2,356,405 1,813,000 97,584 114,600 114,600 59,336,374 71,608,383 56,690,955 Financial Uses City Administration 1,979,778 2,647,147 2,680,711 - --656,882 997,688 1,096,061 - --- --2,636,660 3,644,835 3,776,772 Administration & Support 3,621,150 4,088,525 4,171,994 - --73,904 145,000 120,000 - --- --3,695,054 4,233,525 4,291,994 Public Safety 8,144,826 8,974,217 9,436,865 ---4,600 195,000 55,000 ------8,149,426 9,169,217 9,491,865 Community Development 2,173,975 2,532,282 2,687,636 - - - 603,298 781,519 542,318 - - - - - - 2,777,273 3,313,801 3,229,954 Parks & Recreation 3,381,125 4,341,840 4,526,884 - --49,442 72,841 39,785 - --- --3,430,567 4,414,681 4,566,669 Public Works 5,034,200 6,410,363 6,815,959 - --2,369,519 3,847,094 4,279,472 - --- --7,403,719 10,257,457 11,095,431 Capital Projects - - - 6,795,027 22,372,398 8,236,000 - - 5,714,189 - - - - - - 6,795,027 22,372,398 13,950,189 Debt Service - --- --719,200 716,100 721,900 - --- --719,200 716,100 721,900 Internal Service - --- --- --1,257,369 3,281,073 2,159,050 - --1,257,369 3,281,073 2,159,050 Transfers Out 4,180,209 8,108,751 2,549,569 - - - 10,105,480 20,456,667 2,550,500 65,000 74,900 - - - - 14,350,689 28,640,318 5,100,069 Total Financial Uses 28,515,264$ 37,103,125$ 32,869,618$ 6,795,027$ 22,372,398$ 8,236,000$ 14,582,324$ 27,211,909$ 15,119,225$ 1,322,369$ 3,355,973$ 2,159,050$ -$ -$ -$ 51,214,984$ 90,043,405$ 58,383,893$ Surplus (Deficit)4,791,129$ (5,729,310)$ (144,568)$ (354,524)$ 485,525$ -$ 2,854,866$ (12,306,269)$ (1,316,920)$ 730,776$ (999,568)$ (346,050)$ 97,584$ 114,600$ 114,600$ 8,121,391$ (18,435,022)$ (1,692,937)$ * FY 2023/24 Revised Budget is as of April 30, 2024 All Funds THREE-YEAR CONSOLIDATED SCHEDULE OF SOURCES AND USES - ALL FUNDS FY 2022/23 ACTUALS, FY 2023/24 REVISED BUDGET, & FY 2024/25 PROPOSED BUDGET Governmental Funds Proprietary Funds Fiduciary Funds Total General Fund CIP Fund Non-Major Funds Internal Service Funds OPEB Trust Fund 61 Fund # Fund Title Estimated FB Reserves @ 07/01/24 Revenues Transfers In Total Resources Appropriations Transfers Out Total Uses Estimated FB Reserves @ 06/30/25 Addition/(Use) of Fund Balance Fund Balance Notes 100 General Fund (includes 25% Contingency Reserve) 26,625,225$ 31,037,550$ 1,687,500$ 32,725,050$ $30,320,049 $2,549,569 $32,869,618 26,480,658$ (144,567)$ Used for capital projects 101 Com Organization Support Fund 2,062 -20,000 20,000 20,000 -20,000 2,062 - 102 Law Enforcement Reserve Fund 656,362 ---45,000 50,000 95,000 561,362 (95,000)Used for one-time items 103 General Plan Revision Fund 94,568 ---12,000 -12,000 82,568 (12,000)Used for one-time items 104 Technology Reserve Fund 694,386 74,000 100,000 174,000 -705,000 705,000 163,386 (531,000)Used for one-time items 105 OPEB Reserve Fund 299,182 -40,000 40,000 20,000 88,000 108,000 231,182 (68,000) 106 COVID-19 Recovery Fund (105,636)------(105,636)- 107 Homelessness Response Fund --50,000 50,000 50,000 -50,000 -- 201 Measure W 689,725 838,000 -838,000 1,436,065 -1,436,065 91,660 (598,065)Used for capital projects 202 Road Maint. & Rehab (RMRA)138,489 1,419,737 -1,419,737 1,300,000 -1,300,000 258,226 119,737 203 Measure M Fund 167,863 1,065,986 -1,065,986 969,078 -969,078 264,771 96,908 204 Measure R Fund 84,306 938,546 -938,546 869,078 -869,078 153,774 69,468 205 Gas Tax Fund 150,000 1,501,997 -1,501,997 66,000 1,475,000 1,541,000 110,997 (39,003)Used for capital projects 206 Prop A - Transit Fund 2,753,595 1,730,128 -1,730,128 1,600,657 -1,600,657 2,883,066 129,471 207 Prop C - Transit Fund 318,656 1,254,895 -1,254,895 1,534,284 -1,534,284 39,267 (279,389)Used for capital projects 208 MAP-21 Fund 1,072 ------1,072 - 209 SB821 Trails (TDA)14,498 100,000 -100,000 100,000 -100,000 14,498 - 210 MTA Grants Fund (56,599)------(56,599)- 224 PLHA Fund -358,416 -358,416 358,416 -358,416 -- 225 Community Dev Block Grant Fd (194,110)362,376 -362,376 362,376 -362,376 (194,110)- 226 CASP (SB1186) Fund 34,531 8,200 -8,200 ---42,731 8,200 238 Landscape Maint Dist - 38 -276,780 308,477 585,257 585,257 -585,257 -- 239 Landscape Maint Dist - 39 364,842 665,215 44,037 709,252 709,252 -709,252 364,842 - 241 Landscape Maint Dist - 41 170,201 311,346 11,955 323,301 323,301 -323,301 170,201 - 245 Street Beautification 339,339 2,400 -2,400 ---341,739 2,400 246 Traffic Mitigation Fund 8,173,361 150,000 -150,000 ---8,323,361 150,000 247 Sewer Mitigation Fund 57,635 400 -400 ---58,035 400 248 Tres Hermanos 6,910 -100,000 100,000 100,000 -100,000 6,910 - 250 Integrated Waste Mgt Fund 1,807,354 811,543 -811,543 918,890 10,000 928,890 1,690,007 (117,347)Used for State mandates 251 Air Quality Improvement Fd 79,290 75,100 -75,100 84,000 70,000 154,000 390 (78,900)Used for one-time items 252 Waste Hauler Fund 97,725 158,300 -158,300 250,000 -250,000 6,025 (91,700)Used for capital projects 253 Used Oil Grant 27,680 7,971 -7,971 10,171 -10,171 25,480 (2,200) CITY OF DIAMOND BARProposed Revenues & Expenses Fiscal Year 2024/25 PROPOSED SOURCES PROPOSED USES 62 Fund # Fund Title Estimated FB Reserves @ 07/01/24 Revenues Transfers In Total Resources Appropriations Transfers Out Total Uses Estimated FB Reserves @ 06/30/25 Addition/(Use) of Fund Balance Fund Balance Notes CITY OF DIAMOND BARProposed Revenues & Expenses Fiscal Year 2024/25 PROPOSED SOURCES PROPOSED USES 254 Beverage Recycling Grant 85,200 14,800 -14,800 13,000 -13,000 87,000 1,800 255 LRSP Grant Fund (92)------(92)- 256 Hazard Mitigation Grant Fund 27,687 ------27,687 - 260 Park Fees (Quimby) Fd 126,481 500 -500 ---126,981 500 261 Measure A Neigh. Parks Act 183,000 ------183,000 - 262 Park & Facility Development Fd 1,441,921 7,300 -7,300 ---1,449,221 7,300 263 Prop A - Safe Neigh. Pks Fd --------- 270 PEG Fees Fund 410,694 103,800 -103,800 100,000 -100,000 414,494 3,800 280 Citizens Option for Public Sfty Fd 356,980 168,200 -168,200 10,000 152,500 162,500 362,680 5,700 301 Capital Improvement Project Fd 423 8,086,000 150,000 8,236,000 8,236,000 -8,236,000 423 - 401 Debt Service Fund 1,610 -721,900 721,900 721,900 -721,900 1,610 - 501 Self Insurance Fund 964,977 10,000 580,000 590,000 534,550 -534,550 1,020,427 55,450 502 Vehicle Maint & Replacement Fd 263,442 6,000 339,000 345,000 289,500 -289,500 318,942 55,500 503 Equipment Maint & Repl Fd 478,184 8,000 705,000 713,000 1,170,000 -1,170,000 21,184 (457,000)Used for one-time items 504 Building Facility & Maint Fund 2,085,635 10,800 154,200 165,000 165,000 -165,000 2,085,635 - 601 OPEB Trust Fund 760,036 26,600 88,000 114,600 ---874,636 114,600 - Grand Totals 60,799,211 51,590,886 5,100,069 56,690,955 53,283,824 5,100,069 58,383,893 48,985,751 (1,692,937) 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231