HomeMy WebLinkAboutBudget - FY 2026-27ANNUAL BUDGET
Fiscal Year 2027
City of Diamond Bar
Fiscal Year 2027
909-839-700021810 Copley Drive, Diamond Bar, CA 91765 www.diamondbarca.govEdison Rodriguez - Bee the Sunshine Raymond Wong - Heart of the HillsideDoris Yiang - Spring’s HereJuly 1, 2026-June 30, 2027
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Table of Contents
Section 1: Budget Message .......................................................................................... 7
City Manager’s Budget Message ................................................................................. 8
City Leadership .......................................................................................................... 24
Organizational Structure ............................................................................................ 25
Budget Awards ........................................................................................................... 26
Budget Resolution ...................................................................................................... 27
Section 2: Community Profile .................................................................................... 30
Diamond Bar at a Glance ........................................................................................... 31
Diamond Bar History .................................................................................................. 32
Community Snapshot ................................................................................................. 45
Section 3: Strategic Planning .........................................................................................
Strategic Plan & Departmental Quarterly Updates ..................................................... 46
Department Work Plans ............................................................................................. 47
Long-Term Financial Forecast ................................................................................... 52
Section 4: Guide to the Budget .................................................................................. 53
What is the Budget? ................................................................................................... 54
Basis of Budgeting ..................................................................................................... 55
Budget Process .......................................................................................................... 57
Fund Structure ........................................................................................................... 59
Financial Policies ....................................................................................................... 60
Section 5: Financial Summaries ................................................................................ 62
Financial Summaries.................................................................................................. 63
Section 6: General Fund Revenue & Appropriations ............................................... 67
100 – General Fund Revenues .................................................................................. 68
Revenue Descriptions ................................................................................................ 71
100 – General Fund Appropriations ........................................................................... 84
Section 7: General Fund Departmental Budgets ...................................................... 87
City Administration .........................................................................................................
110 – City Council ............................................................................................... 88
120 – City Attorney ............................................................................................. 90
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130 – City Manager’s Office ............................................................................... 91
140 – City Clerk’s Office ..................................................................................... 94
150 – Economic Development ............................................................................ 97
Administration & Support ...............................................................................................
210 – Finance ..................................................................................................... 99
220 – Human Resources & Risk Management ................................................. 102
230 – Information Systems ............................................................................... 105
240 – Community Relations.............................................................................. 108
620 – Civic Center ............................................................................................. 111
Public Safety ............................................................................................................. 113
310 – Law Enforcement ..................................................................................... 115
320 – Volunteer Patrol ....................................................................................... 117
330 – Fire Protection ......................................................................................... 118
340 – Animal Control ......................................................................................... 119
350 – Emergency Preparedness ...................................................................... 120
Community Development ......................................................................................... 122
410 – Planning .................................................................................................. 125
420 – Building & Safety .................................................................................... 127
430 – Neighborhood Improvement ................................................................... 129
Parks & Recreation .................................................................................................. 131
510 – Diamond Bar Center ............................................................................... 134
520 - Recreation ............................................................................................... 137
Public Works ............................................................................................................ 140
610 – Public Works Administration ................................................................... 143
615 - Engineering ............................................................................................. 146
630 – Parks & Facilities Maintenance ............................................................... 148
645 – Landscape Maintenance......................................................................... 151
655 – Road Maintenance ................................................................................. 152
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Total Transfers In ..................................................................................................... 155
Total Transfers Out ................................................................................................... 156
Personnel ................................................................................................................. 157
Section 8: Special Funds .......................................................................................... 161
101 – Community Organization Support .................................................................. 162
102 – Law Enforcement Reserve ............................................................................. 163
103 – General Plan Update ...................................................................................... 164
104 – Technology Reserve ....................................................................................... 165
105 – Other Post Employment Benefits (OPEB) ...................................................... 166
107 – Homelessness Response Fund ..................................................................... 168
Section 9: Special Revenue Funds .......................................................................... 169
201 – Measure W ..................................................................................................... 170
202 – Road Maintenance & Rehabilitation ............................................................... 172
203 – Measure M ..................................................................................................... 173
204 – Measure R ..................................................................................................... 175
205 – Gas Tax .......................................................................................................... 177
206 – Prop A Transit ................................................................................................. 179
207 – Prop C Transit ................................................................................................ 182
209 – SB 821 ........................................................................................................... 184
224 – Permanent Local Housing Allocation .............................................................. 185
225 – Community Development Block Grant ........................................................... 186
226 – CASP SB1186 ................................................................................................ 188
238 – District 38 ....................................................................................................... 189
239 – District 39-2022 .............................................................................................. 191
241 – District 41-2021 .............................................................................................. 193
245 – Street Beautification ....................................................................................... 195
246 – Traffic Mitigation ............................................................................................. 196
247 – Sewer Mitigation ............................................................................................. 197
248 – Tres Hermanos Conservation Authority .......................................................... 198
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250 – Integrated Waste Management ...................................................................... 199
251 – Air Quality Improvement ................................................................................. 202
252 – Waste Hauler ................................................................................................. 203
253 – Used Oil Grant ............................................................................................... 204
254 – Beverage Container Recycling Grant ............................................................. 206
256 – Hazard Mitigation Grant ................................................................................. 208
260 – Park Fees (Quimby) ....................................................................................... 209
261 – Measure A Neighborhood Parks Act ............................................................... 210
262 – Park & Facility Development ........................................................................... 211
270 – PEG Fees ...................................................................................................... 212
280 – Citizens Option for Public Safety .................................................................... 213
Section 10: Capital Improvement Projects Fund .................................................... 215
Capital Improvements Program ............................................................................... 216
Street Improvement Projects ..........................................................................................
SI271 – Arterials Street Rehab. (Construction) ................................................. 218
SI272 – Residential and Collector Streets Rehab. (Construction) .................... 219
SI273 – CDBG Area 7 ADA Curb Ramp Projects ............................................. 220
Traffic Management/Safety Projects ..............................................................................
TM261 – Battery Back-Up and CCTV Replacement Program .......................... 221
Miscellaneous Public Works Projects .............................................................................
PW253 – Full Capture Devices on Stormwater Catchbasins ............................ 222
PW271 – Chino Hills Parkway Erosion Control (Construction) ......................... 223
Facilities, Parks & Recreation Improvement Projects ....................................................
FP258 – Sycamore Canyon Park Lower Bridge Replacement ......................... 224
Five Year Capital Improvement Projects Plan .......................................................... 225
Section 11: Debt Service Fund ................................................................................. 229
401 – Debt Service Fund ......................................................................................... 230
Section 12: Internal Service Fund ............................................................................ 232
501 – Self-Insurance Fund ....................................................................................... 233
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502 – Vehicle Replacement Fund ............................................................................ 234
503 – Equipment Replacement Fund ....................................................................... 235
504 – Building Facility & Maintenance Fund ............................................................ 236
Section 13: Fiduciary Fund ...................................................................................... 237
601 – Other Post Employment Benefits Trust Fund ................................................. 238
Appendix .................................................................................................................... 239
Glossary ................................................................................................................... 240
Appropriation Limit Calculation ................................................................................ 243
Fund & Department Relationship ............................................................................. 245
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June 2, 2026
Honorable Mayor and Council Members
City of Diamond Bar
RE: City Manager’s Recommended Budget for Fiscal Year 2026/27
Presented for your consideration and approval, is the City’s Annual Operating
Budget and Capital Improvement Program for Fiscal Year (FY) 2026/27.
Background: Ongoing General Fund Structural Deficit
The Proposed FY 2026/27 Budget reflects the second year of the City’s ongoing
structural deficit – a structural deficit is where recurring revenues are not able
to keep up with the rate of inflation and cost increases. Unlike one-time or
cyclical shortfalls, a structural deficit requires deliberate and ongoing policy
actions, such as revenue enhancements, expenditure reductions, service-level
adjustments, or other reforms, to eliminate the underlying gap. Though the
Proposed FY 2026/27 Budget is balanced due to one-time revenue increases
from realigned Use Fees, the updated Ten-Year General Fund Forecast remains
largely unchanged from the prior year under a status quo scenario. Unless new
recurring revenues materialize, or further service level reductions are made, the
City can expect to see significant deficits starting as soon as next FY 2027/28
wherein a deficit of $790 thousand is anticipated even at the City's current
reduced service levels. If this pattern holds, the City can expect to see the
complete utilization of the General Fund’s $30 million fund balance by year
eight, putting at stake the high quality of life, level of public safety and public
infrastructure the City has prized since incorporation. Accordingly, while the
Proposed FY 2026/27 Budget represents an important step toward fiscal
stability, continued discipline will be necessary to maintain structural balance
in future years. The Ten-Year General Fund Forecast is included in the
accompanied budget schedules.
Proposed FY 2026/27 General Fund Budget Overview
The Proposed FY 2026/27 Operating Budget reflects a continued focus on long-
term fiscal sustainability, responsible stewardship of public resources, and the
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preservation of essential City programs and services. Compared to the prior
year, the City has made meaningful steps toward addressing its structural
deficit through a combination of revenue enhancements and significant
expenditure reductions. Hence, the Proposed FY 2026/27 Budget includes
updated development-related user fees and multiple reductions to selected
programs and services. These proactive actions eliminated an initial starting
deficit of $1.6 million, producing a balanced General Fund budget for the
upcoming fiscal year. However, the expected growth of updated revenues is
not anticipated to match the growth in the rate of inflation and cost increases
for utilities, maintenance, insurance, personnel, and contract/professional
services facing the City (as shown in the ten-year forecast). This fact
necessitates further action to reduce costs or increase revenues ahead of the
next fiscal year.
Presently, General Fund revenues in FY 2026/27 are projected to increase by
5.6% compared to the prior year. As mentioned above, this increase is primarily
attributable to updated user fees for development-related services, which are
projected to increase by 76.8% in the coming year (however, future year
growth is expected to be approximately one percent based on historical fee
activity). This update brings total development fee revenues to approximately
$4.1 million. These updated fees better align cost recovery with the cost of
providing services and reduce the extent to which General Fund resources
subsidize development activity.
In addition to revenue enhancements, the Proposed FY 2026/27 Budget
includes approximately $987 thousand in reductions to programs and services.
These reductions were necessary to balance the budget while preserving core
municipal services and maintaining the City’s commitment to fiscal discipline.
Although difficult, these reductions reflect a measured and proactive
approach to addressing the City’s ongoing fiscal challenges. As a result of
these efforts, the Proposed FY 2026/27 General Fund Budget is balanced and
proposes the one-time use of fund balance in the amount of $27 thousand for
the City's Hazard Mitigation Plan Update.
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Despite fiscal challenges, the proposed budget continues to prioritize
implementation of the City Council’s high-priority objectives and remains guided
by the three overarching goals in the adopted FY 2024–2027 Strategic Plan:
• Responsible Stewardship of Public Resources
• Open, Engaged and Responsive Government
• Safe, Sustainable and Healthy Community
FY 2026/27 Department Work Plans
The FY 2026/27 Department Workplans included herein highlight some of the key
initiatives and projects that will be supported, with funding sources, over the next
year, as well as what has been accomplished during the prior year. These
Workplans items are each tied to the 2024-2027 Strategic Plan Goals and
Objectives, and Performance Measures, as a way to measure progress.
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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.
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
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General Fund Revenues: $34.1 Million
Proposed General Fund revenues for FY 2026/27 have increased $1.8 million, or
5.6%, when compared to the prior FY 2025/26 Adopted Budget. The following
are noteworthy General Fund revenue items incorporated into the proposed FY
2026/27 Operating Budget. The table below compares the prior year adopted
budget to the Proposed FY 2026/27 Budget, and the percent of change for next
fiscal year.
Property Taxes Adopted Proposed
FY 25/26 FY 2026/27
The estimated change in the City's net taxable
value of secured real property for FY 2026/27 is
expected to increase 3.6% ($155 thousand). This increase is offset by decreases for unsecured and
supplemental property tax rolls which will result in a
net year-over-year change to all Property Tax
revenue categories of 0.6%. The City uses HdL as a consultant to help monitor, audit and project this
major revenue source.
$6,971,047 $7,013,000
0.6%
Property Tax in Lieu of VLF (Vehicle License Fees) Adopted Proposed
FY 25/26 FY 2026/27
This major revenue source grows at the same
general pace as the City's net taxable value (3.6%).
The City’s consultant, HdL, also assists with the
projection of this significant revenue item.
$8,107,449 $8,399,320
3.6%
Sales Taxes Adopted Proposed
FY 25/26 FY 2026/27
Sales tax revenue is projected to decline by $98
thousand compared to the prior year. This
$6,413,700 $6,315,937
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downward revision is primarily driven by updated assumptions regarding statewide and national
economic growth. The City is seeing continued
declines across key sectors, including Business &
Industry ($88 thousand), Fuel & Service Stations ($74 thousand), Food & Drugs ($74 thousand), and
Building & Construction ($7 thousand). These
decreases were offset by increases to General
Consumer Goods ($84 thousand), Restaurants ($38 thousand), and online sales distributed by the
County Pool ($30,000).
For the fourth quarter of 2025 (October–December), Diamond Bar experienced a 5.9%
decline in sales tax revenue compared to the same
quarter in 2024, ranking 78th out of 88 cities in Los Angeles County. This trend appears to reflect Diamond Bar’s unique retail composition, as at least
one neighboring LA County city experienced a
3.9% increase during the same period.
-1.5%
Transient Occupancy Taxes Adopted Proposed
FY 25/26 FY 2026/27
Transient Occupancy Tax is projected to increase
by $90 thousand based on current trends.
$1,449,000 $1,539,000
6.2%
Use of Money & Property Adopted Proposed
FY 25/26 FY 2026/27
Investment Income – General Fund investment
income is anticipated to decline $329 thousand as the City's portfolio reflects changes to the interest
rate environment and Federal Open Market
Committee policy.
$1,249,000 $920,260
-26.3%
Rental Revenue – Revenue from rentals at the Diamond Bar Center is anticipated to increase by
$52 thousand.
$1,102,500 $1,163,000
Field and Park Facility Rentals, and related Facility
Security Charges, are anticipated to decrease by
$1,500.
5.5%
Cell tower lease revenue is projected to increase $10 thousand due to CPI adjustments for current
leases.
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Current Service Charges Adopted Proposed
FY 25/26 FY 2026/27
Development Fees – Revenue from Building,
Planning and Engineering activity is estimated to increase $1.8 million due to the recent
comprehensive update to the City's User Fee
Schedule which aimed to recoup the full cost of
providing these services.
$2,315,210 $4,092,688
76.8%
Recreation Programs – Program revenue is
projected to increase $4 thousand mainly due to
Contract Classes and Athletic Programs, offset by a
reduction to Youth Programs.
$618,425 $622,675
0.7%
Gas Tax – Transfer In Adopted Proposed
FY 25/26 FY 2026/27
The Transfer-In from the Gas Tax Fund reimburses
the General Fund for eligible road maintenance
activities each year. However, as maintenance
costs continue to rise, available Gas Tax revenue remains insufficient to fully cover these expenses.
$1,435,000 $1,435,000
0.0%
General Fund Expenditure Budget: $34.2 Million
Proposed recurring General Fund expenditures for FY 2026/27 have increased
$1.8 million, or 5.6% when compared to the prior FY 2025/26 Adopted Budget. In
addition, staff is proposing a one-time expense in the amount of $56 thousand
for the City’s Hazard Mitigation Plan Update, bringing total proposed
expenditures to $34.2 million.
In response to declining revenues and an initial $1.6 million starting deficit, staff
conducted a thorough review of all expense accounts and took deliberate
steps to reduce or eliminate expenses in order to present a balanced budget for
the upcoming year. As a result, $987 thousand has been reduced from the
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General Fund which significantly affects programs and services for the
upcoming fiscal year. These reductions are in addition to $250 thousand in
ongoing reductions to the FY 2025/26 Adopted Budget which reduced budgets
for vehicle replacements and the parking lot slurry seal program at various
parks.
Key reductions reflected in the Proposed FY 2026/27 General Fund Budget, as
presented during the Community Budget Workshop #1 (held March 3, 2026), are
presented in the table below:
PROPOSED FY 2026/27
GENERAL FUND PROGRAM & SERVICE LEVEL REDUCTIONS
Reductions
Public Safety Programs Reductions $ (198,500)
Automated License Plate Readers (Flock Safety) (170,000)
As Needed Suppression Patrols (25,000)
Public Safety Outreach (2,500)
Report for Reward Program (1,000)
Community Beautification Reductions $ (345,700)
Homeless Encampment Remediation (25,000)
Lighting & Landscape Dist. 38 Subsidy Median Maint. (161,700)
Parks Landscape Watering (15% reduction) (50,000)
Right-of-Way Cleanup Contract (44,000)
Sunset Crossing Fence Repair (15,000)
Tree Maint : Reduce service requests/plantings; keep emergency funds (50,000)
Economic Development Reductions $ (38,000)
Community Organization Support (10,000)
Eliminate Restaurant Week Banners (keep virtual program) (8,000)
Various Economic Development Program Reductions (20,000)
Community Event Reductions $ (163,047)
Eliminate 2026 Snowfest (96,933)
Reduce Concerts in Park, Eliminate Movies in Park (66,114)
Road Maintenance Reductions $ (132,000)
Sidewalk Repairs (use alternative methods) (100,000)
Road Maint Supplies (20,000)
Road Maint Tools (5,000)
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Street Sweeping (7,000)
Other Reductions $ (109,700)
Records Mgmt. Services (15,000)
Misc. Professional Services (20,000)
Indoor plant service (City Hall) (7,500)
Community Satisfaction Survey (35,000)
Misc. Public Works Contracts (32,200)
Total Reductions $ (986,947)
Notwithstanding the aforementioned reductions, the following highlighted items
are presented for City Council consideration:
Public Safety:
• Law Enforcement – FY 2026/27 County of Los Angeles Sheriff’s Department
(LASD) expenditures are expected to be approximately $9.1 million,
representing the single largest line item and approximately 26.6% of
proposed General Fund expenditures (down from 27.4%). LASD proposed
expenditures reflect a net increase of $265 thousand year-over-year,
inclusive of a contract rate increase of 2.3% (down from 4.37% in the prior
year) plus an increased Liability Trust Fund (LTF) surcharge of 14.5% (up
from 13% 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 $25,000 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.
• 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 2026/27 is
$289,800.
• 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. Since last year, three large
member cities have withdrawn from IVHS (Montclair, Chino, Ontario), with
the City of Baldwin Park recently being added into IVHS’ service territory
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effective July 1, 2026. IVHS also expanded with the acquisition of the San
Gabriel Valley Humane Society, which includes the cities of San Gabriel
and Temple City.
While FY 2025/26 experienced a one-time cost increase of 15%, the FY
2026/27 proposed increase for IVHS Animal Control services is 3%.
The gross cost for this contracted service in FY 2026/27 is anticipated to be
$667,300. After accounting for estimated licensing and service fee
revenues of $80,000, the proposed budget of $587,300 reflects an increase
of $15,500 compared to the previous fiscal year.
Human Resources – 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). This year, staff is planning on implementing
flexible staffing solutions to replace current vacant part-time positions in the
Parks and Recreation and Public Works Departments. These position swaps will
maintain the City’s commitment to investing in optimizing service delivery while
providing minimal fiscal impact in the upcoming year. Having an agile
workforce able to respond to the changing needs of the community and carry
out City priorities is essential. There are sufficient budgeted resources in the
proposed departmental budgets; and the positions, as well as salary ranges,
already exist in the City’s classification and compensation plan. Therefore, the
following position swaps are requested for FY 2026/27 for a total year-one
savings of $2,040.
*Assumed 3.0% COLA in years 2-5.
• 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 2026 was 3.6%. In order to avoid real wage losses and remain an
“Employer of Choice” in the surrounding Los Angeles, Orange, Riverside and
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San Bernardino counties, it is recommended that the salary schedules for all
benefitted classifications of employment including all executive positions, be
increased by 3.6% effective with the pay period beginning June 27, 2026. 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 $432
thousand, of which $378 thousand is funded by the General Fund.
Parks & Recreation –The proposed Parks & Recreation department budget was
developed based on continued community interest in valuable programs,
services, and events. With City Council support, the department made several
strategic adjustments while considering the financial challenges facing the City.
These adjustments include the cancelation of the Winter Snow Fest Event,
Movies in the Parks, and reductions to the Concerts in the Park series. Several
programs and events offered this year to support an active and healthy
community include summer youth day camp, senior activities & dances, field
allocations for sports organizations, contract classes, picnic reservations, and
community special events. This fiscal year will also include the Wedding and
Event Expo at the DBC, which serves to promote the facility and is a mostly a
cost-neutral event. Traditional special events, including the Windmill Lighting,
Veterans Recognition Ceremony, and the Halloween Party, will continue to
bring the community together.
Expenses for recreation programs ($2.75 million, a 0.6% decrease) and Diamond
Bar Center operations ($1.81 million, a 2.8% increase) have been adjusted
commensurate with anticipated activities and service level reductions for a
combined budget of $4.56 million, a total increase of $32 thousand from the
prior year. Total departmental revenue, including Diamond Bar Center rentals
($750 thousand, an increase of $50 thousand from the prior year) and other
recreation program revenue ($622 thousand, an increase of $4 thousand from
the prior year amount) is budgeted at $1.37 million for FY 2026/27.
Special Revenue Fund Highlights
• Integrated Waste Management Fund (250) – The proposed budget of $1.1
million includes a proposed line item for $180 thousand for a routine
Residential and Commercial Waste Hauler Compliance Audit, a
reimbursable cost paid for by the waste haulers. In addition, $21 thousand
is proposed for expanded student waste reduction and recycling field
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trips. Additionally, the City has maintained a student environmental
education program for 3rd-6th graders with Discovery Cube for several
years. This program, budgeted at $40 thousand, 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 in recent years to address operating deficits and reduce General
Fund subsidies to the LLADs, particularly Districts 39-2022 and 41-2021. Total
General Fund contributions to all three districts for FY 2026/27 is budgeted
at $149 thousand, a decrease of $126 thousand from the prior year.
Budgeted resources and expenditures for all three districts for FY 2026/27
are shown below. It should be noted that some districts are utilizing fund
balance for proposed operations and that the General Fund subsidy to
LLAD No. 38 was reduced as part of the budget balancing strategy for FY
2026/27:
• Traffic Mitigation Fund (246) – The City receives Traffic Mitigation Funds to
address transportation system impacts associated with development. Staff
is recommending the establishment of a prioritized list of street
improvement projects to ensure these funds are deployed strategically
and transparently. The proposed budget of $350,000 will utilize interest
earned on the funds to aid the City’s effort to:
o Align traffic mitigation fund expenditures with nexus and eligibility
requirements
o Prioritize traffic mitigation projects that best improve traffic flow and
safety
o Provide a clear and defensible framework for future project
selection.
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• Tres Hermanos Fund (248) – The proposed budget of $120 thousand (an
increase of $40 thousand) is for the City’s share of maintenance costs
provided to the Tres Hermanos Conservation Authority.
• AB 2766 Air Quality Management District Fund (251) – AB 2766 Air Quality
Management District Fund (251) – The proposed budget of $74 thousand
represents no change from the prior year. A total of $35,000 is being
shifted from the neighborhood traffic management program (NTMP) to fund the lease of four (4) zero-emission fleet vehicles, leaving sufficient
funds in the amount of $39,000 to accommodate citizen requests for
traffic improvements.
• Beverage Container Recycling Grant Fund (254) – The proposed $14
thousand budget includes new recycling receptacles for business and
school programs.
• Hazard Mitigation Fund (256) – The proposed budget of $221 thousand is
requested to updated the City’s Hazard Mitigation Plan in order to remain
in compliance with FEMA and State planning requirements. City staff
submitted a grant application in 2025 and are awaiting FEMA’s
determination. There is a corresponding request of $56,000 from the
General Fund to meet the granting agency’s 25% cost-share requirement.
• Park Development Fund (262) – The proposed budget of $250 thousand is
for the construction of the Sycamore Canyon Park Lower Bridge
Replacement project as discussed in the FY 2026/27 CIP.
Internal Service Funds 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) for FY 2026/27 will be $722 thousand, and is funded
by a transfer to the Debt Service Fund from the General Fund.
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• 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
$820 thousand, which reflects a year-over-year increase of $169 thousand
(26%). This amount is up from the prior year increase of $117 thousand
which, at the time, represented a year-over-year increase of 22%. All
funding for the Self-Insurance Fund is provided by a transfer-in from the General Fund.
• Vehicle Maintenance & Replacement Fund (502) – The proposed budget
of $137 thousand is recommended for necessary operations and
maintenance of the citywide fleet, as well as the lease of four (4) new
zero-emission electric vehicles funded by a transfer-in from the AB 2766
Fund (fund 251) in the amount of $35 thousand. The remaining budget of
$102 thousand is requested to cover fuel and maintenance costs for the
City’s current fleet, and is provided by a transfer-in from the General
Fund.
• Computer Equipment Maint. & Replacement Fund (503) – The proposed
budget of $208 thousand is recommended for necessary information
systems, hardware upgrades, and replacements, such as:
• Additional mobile touch screens for ELM project ($5 thousand)
• (2) Multi-function Copier Replacements ($25 thousand)
• (2) Firewalls ($15 thousand)
• (2) Timer Server Replacements ($18 thousand)
• Additional Tyler support for post go-live reporting ($45 thousand)
Plus items carried over from the prior year:
• Phase 2 ELM System Integration with Laserfische and Financial System
($80 thousand)
• New Touch-Screens for Employee Time Keeping ($20 thousand)
• Building Facility & Replacement Fund (504) – Proposed revenues include a transfer-in from the General Fund in the amount of $100 thousand, per the
City’s adopted fund balance policy. There are no expenses proposed for
2026/27.
Fiduciary Fund
• OPEB Trust Fund (601) – The proposed budget of $115 thousand consists
only of revenue via a transfer-in from the General Fund in the amount of
21
$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. Proposed FY 2026/27 Capital Improvement Program
Conclusion
The Proposed FY 2026/27 Operating Budget and Capital Improvement Program
reflects a disciplined and balanced approach to addressing the City’s ongoing
fiscal challenges. Through updated user fees, increased General Fund revenues,
and approximately $987,000 in program and service reductions, the proposed
budget closes an initial $1.6 million deficit while maintaining funding for essential
City operations and priority capital needs.
While this represents meaningful progress, the City’s long-term forecast projects a
renewed General Fund shortfall of approximately $790 thousand in FY 2027/28. As
a result, continued fiscal discipline and efforts to align ongoing revenues with
ongoing expenditures will remain necessary. Staff will continue working on
strategies to strengthen long-term fiscal sustainability, including opportunities to
enhance revenues, control costs, and evaluate service delivery priorities and will
explore recommendations with the City Council 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.
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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
23
CITY LEADERSHIP
Mayor
Steve Tye
Mayor Pro Tem
Ruth Low
Council Member
Chia Yu Teng
Council Member
Andrew Chou
Council Member
Stan Liu
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
24
ORGANIZATIONAL STRUCTURE
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
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BUDGET AWARDS
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
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,
2025. 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 2025-2026 Budget. The City of Diamond Bar is confident that the Fiscal
Year 2026-2027 Budget will continue to conform to award requirements.
26
RESOLUTION NO. 2026-15
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, 2026 AND
ENDING JUNE 30, 2027 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
2026/27; and
WHEREAS, the proposed Operating Budget and City Capital Improvement
Program for FY 2026/27 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 2026/27 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 $8,541,289;
and
WHEREAS, copies of the City Operating Budget and Capital Improvement
Program for FY 2026/27 are on file in the office of the City Clerk labeled “City of Diamond
Bar FY 2026/27 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, 2026 through June 30, 2027 and hereby finds that such budgets, as
revised, are sound plans for the financing during FY 2026/27 of required City operations,
services and capital improvements. Such budgets are hereby adopted and appropriated
as follows:
27
Resolution No. 2026-15
FY 2026/27 Programs FY 2026/27 Budget
General Fund $34,165,154
Special Funds 327,000
Special Revenue Funds 8,192,498
Debt Service 726,000
Internal Service 1,165,307
Subtotal – Operating Budget $44,575,959
Capital Improvement Program 5,365,734
Total FY 2026/27 Budget $49,941,693
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 2025/26 may be re-
appropriated for continued use in FY 2026/27 as deemed necessary by the City Manager.
Section 4. Unspent grants appropriations remaining at the end of FY 2025/26
may be re-appropriated for continued use in FY 2026/27 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 2025/26 may be reappropriated
for continued use in FY 2026/27 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 2nd day of June, 2026.
CITY OF DIAMOND BAR
28
Resolution No. 2026-15
ATTEST:
I, Kristina Santana, City Clerk of the City of Diamond Bar, do hereby certify that
the foregoing Resolution was passed, approved and adopted at a regular meeting of the
City Council of the City of Diamond Bar held on the 2nd day of June, 2026, by the following
vote:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
ABSTAINED: COUNCIL MEMBERS:
29
DIAMOND BAR AT A GLANCE
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
31
DIAMOND BAR HISTORY
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
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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 26/27
www.diamondbarca.gov
DEPARTMENTAL QUARTERLY
UPDATES
Click the image to view the latest Departmental
Quarterly Updates.
46
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)Complete Becomes effective 7/1/20263Complete procurement process for residential and commercial solid waste franchises.3.3 Protect natural resources. Residential/Commercial Diversion RatesSpecial Revenue Funds - AB 939 Fund (250) CompleteTransitions to new haulers completed 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 GrantComplete Complete March 20265Complete development impact fee study.1.3 Foster fiscal health through disciplined long-term planning, cost control, efficiency, increased revenue, and cost recovery.Completion of StudyGeneral Fund - City Manager's Office (100130)New initiative/Underway Expected completion by 6/30/20276Revise 2024-2027 City Council Strategic Plan and present to Council for direction.2.1 Provide effective and accessible government services that meet the needs of a diverse population. Adoption by City Council N/A New initiative Expected completion by 6/30/20271Coordinate 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 24/25, 25/26Carryover to FY 26/27Recurring 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 25/26 Transition on first meeting in August, 2025. 3Achieve 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)Completed FY 25/26Carryover to FY 26/27Recurring Annual Goal4Implement SB 707 requirements for public meetings.Agenda Report detailing completion of requirements.General Fund - City Clerk (100140)NEWDeadline to implement state requirements is July 1, 2026. 5Implement minutes and board portal portions of Agenda Management software.Customer Service Survey RatingGeneral Fund - City Clerk (100140)NEW6Conduct and Coordinate General Municipal Elections for three Council Seats in the November 2026 Elections.November 2026 ElectionsGeneral Fund - City Clerk (100140)NEWDistricts 1, 3 and 4.KEY INITIATIVES City Manager's OfficeCity Clerk2.1 Provide effective and accessible government services that meet the needs of a diverse population.FY 2026/27 KEY WORKPLAN INITATIVES BY DEPARTMENT & FY 2025/26 UPDATE47
DEPARTMENT/DIVISIONSTRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTESKEY INITIATIVES FY 2026/27 KEY WORKPLAN INITATIVES BY DEPARTMENT & FY 2025/26 UPDATE1Coordinate production of Annual State of the City Address.Completed FY25/26, Carryover to FY 26/27Recurring Annual Goal2Continue City Government Explained Educational Series.Completed FY25/26, Carryover to FY 26/27Recurring Annual Goal3City Website Refresh2.1 Provide effective and accessible government services that meet the needs of a diverse population.Increased Visitors and Engagement RatesNEW Anticipate completing by fall 2026.1Develop an award winning budget document that meets industry best practices.Receive GFOA Distinguished Budget Presentation AwardCompleted 25/26 Recurring Annual Goal2Maintain compliance with annual debt reporting and provide necessary trainings as needed.Maintain (or improve) AA+ Bond Rating Completed 25/26 Recurring Annual Goal3Assist CM's office with update of the Citywide Fee Study.Cost Recovery Rate from FeesGoal: 100%Completed 25/264Maintain a 10-year General Fund Forecast (Revenues & Expenditures).Percent Variance of Forecast to Actuals. Completed 25/26 Recurring Annual Goal5Implement GASB 103: Financial Model Reporting ImprovementsReceive GFOA Excellence in Financial Reporting AwardNEW6Assist CM's office with long-term budget stabilization strategyA Balanced 10-year General Fund ForecastNEW7Complete centralization of City Hall cashiering utilizing new Enterprise Land Management System.Process 100% of transactions in Tyler CashieringOngoing FY 25/26 Carryover to FY 26/27Integration with Cashiering system is anticipated to be completed in FY 26/278Update User Interface for Online Interactive Budget BookCustomer Service Survey Rating Completed 25/262.2 Build relationships, establish trust, and foster collaboration in the Diamond Bar community.Attendance and Engagement1.3 Foster fiscal health through disciplined long-term planning, cost control, efficiency, increased revenue, and cost recovery.General Fund - Finance (100210)2.1 Provide effective and accessible government services that meet the needs of a diverse population.Community RelationsGeneral Fund - Public Information (100240)Finance48
DEPARTMENT/DIVISIONSTRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTESKEY INITIATIVES FY 2026/27 KEY WORKPLAN INITATIVES BY DEPARTMENT & FY 2025/26 UPDATE1Develop and implement a formal Employee Onboarding Program.Employee TurnoverOngoing FY 25/26, Carryover to FY 26/27Onboarding 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 25/26, Carryover to FY 26/27Recurring Annual Goal1Complete the Implementation of the Tyler EnerGov / EPL Land Management SystemOngiong2Implement new Transit Pass systemNEW3 Integrate the Solar+ App for online solar panel installation permits with Tyler EnerGovCompliance with State Regulations NEW4Implement a more robust Security Information and Event Management (SIEM) SolutionNEW5Virtualize non critical serversNEW6Laserfiche integration with Tyler applicationsNEW7Refresh of all Network security appliances including all Cisco Firewalls and ASA’s,NEW8Replacement of the copier in the main copy room and the copier in the Neighborhood Improvement department. NEW9 Provide as-needed support to the City Manager’s Office as false alarm program options are developed and implemented (if approved).NEW10Develop a concept for presentation at an upcoming “All Hands” virtual meeting. Discuss with supervisor and schedule for future meeting.NEW11As part of organizational fiscal sustainability efforts, continue departmental service reviews to determine if there are viable adjustments that will result in budgetary savings and/or service enhancements.NEW12Continue refining long-term departmental structure alternatives with the goal to effectively manage succession planning.NEW1Launch a commercial burglary education and prevention program for business owners3.1 Foster a safe and welcoming environment for residents, businesses, visitors and employeesPart 1 Crime Rate/1,000 Residents + Commercial Burglary totalGeneral Fund - Public Safety / Law Enforcement (100310)Completed and ongoing2Commence work on a revision/update to the Natural Hazard Mitigation Plan (NHMP)3.1 Foster a safe and welcoming environment for residents, businesses, visitors and employeesCommence workSecure FEMA Reimbursement GrantNEWPublic Safety2.3 Establish City of Diamond Bar as an Employer ofChoice.General Fund - Human Resources (100220)2.1 Provide effective and accessible government services that meet the needs of a diverse population.Customer Service RatingMISAC AwardGeneral Fund - Information Systems (100230)& Internal Service Funds - Equipment Maintenance & Replacement Fund (503)Customer Service Survey RatingInformation SystemsHuman Resources49
DEPARTMENT/DIVISIONSTRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTESKEY INITIATIVES FY 2026/27 KEY WORKPLAN INITATIVES BY DEPARTMENT & FY 2025/26 UPDATE1Complete 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)Completed FY 25/262Assist 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 FY25/26 Carryover to FY 26/27See 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)Completed 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)Completed FY 25/26Part of Town Center Specific Plan. See Item 1 AboveCommunity Development3.6 Foster local housingaccessibility.50
DEPARTMENT/DIVISIONSTRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTESKEY INITIATIVES FY 2026/27 KEY WORKPLAN INITATIVES BY DEPARTMENT & FY 2025/26 UPDATE1Increase 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 25/26 Recurring 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 25/26 Recurring 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)Ongoing to FY 26/27Parks signs are complete, while trail signs are to be completed. 4Improve 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)Completed FY 25/26 Recurring 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 FY24/25, Carryover FY 25/26 to FY 26/27.Recurring Annual Goal2Start an EV transition plan for the City fleet1.2 Provide safe and reliable public infrastructure.No of vehicles replaced with EV; number of EV ChargersGeneral Fund, Grants, Special Funds (AB2766)NEWAlternative options reviewed and one of the options will be implemented after the City Council's approval.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 FY25/26 goals; carry over the recurring goal to FY26/27.Recurring Annual Goal4Commence 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 301Construction Commenced. 5Complete construction of the Diamond Bar Blvd Complete Streets Project.3.2 Build a vibrant, health, and supportive community.Complete Construction State, and Local Grants &Special Revenue Funds CIP Fund 301NEWConstruction ongoing and planned to be completed in FY26/27Parks & RecreationPublic Works51
Est 2026-27
Proposed2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 2035-36
RECURRING REVENUES
CHARGES FOR SERVICE (ROLLUP) 2,963$ 4,715$ 4,763$ 4,810$ 4,858$ 4,907$ 4,956$ 5,005$ 5,056$ 5,106$ 5,157$
COST REIMBURSEMENTS 161 175 177 179 181 182 184 186 188 190 192
FINES & FORFEITURES 374 371 375 378 382 386 390 394 398 402 406
FROM OTHER AGENCIES - - - - - - - - - - -
FRANCHISE FEES 1,535 1,457 1,470 1,483 1,497 1,510 1,524 1,537 1,551 1,565 1,579
PROP TFR TAX 330 300 300 300 300 300 300 300 300 300 300
SALES TAX 6,555 6,316 6,417 6,520 6,624 6,730 6,838 6,947 7,058 7,171 7,286
TRANSIENT OCCUPANCY TAX 1,463 1,539 1,554 1,570 1,586 1,601 1,618 1,634 1,650 1,667 1,683
PROPERTY TAXES 7,222 7,013 7,265 7,527 7,798 8,079 8,370 8,671 8,983 9,306 9,641
STATE REVENUE - MOTOR VEHICLE IN LIEU 66 65 66 66 67 68 68 69 70 70 71
STATE REVENUE - PROP TAX IN LIEU OF VLF 8,399 8,399 8,702 9,015 9,339 9,676 10,024 10,385 10,759 11,146 11,547
TRANSFERS IN-OTHER FUNDS 1,672 1,648 1,672 1,697 1,723 1,749 1,775 1,801 1,828 1,856 1,884
USE OF MONEY AND PROPERTY: INVESTMENTS 1,019 960 994 1,019 947 841 677 469 194 (117) -
USE OF MONEY AND PROPERTY: MISCELLANEOUS 16 17 17 17 17 17 17 17 17 17 17
USE OF MONEY AND PROPERTY: RENTS 1,136 1,163 1,198 1,234 1,271 1,309 1,348 1,389 1,430 1,473 1,517
RECURRING REVENUES TOTAL 32,911$ 34,139$ 34,969$ 35,816$ 36,589$ 37,354$ 38,088$ 38,805$ 39,482$ 40,152$ 41,281$
Average Future Year Growth FYs 2028-2036: 2.1%1.8%5.6%2.4%2.4%2.2%2.1%2.0%1.9%1.7%1.7%2.8%
RECURRING EXPENSES
CAPITAL OUTLAY 69$ 74$ 81$ 90$ 98$ 108$ 119$ 131$ 144$ 159$ 174$
CONTRACT SERVICES 14,372 14,298 15,084 15,914 16,789 17,713 18,687 19,715 20,799 21,943 23,150
OPERATING EXPENSE 4,161 3,622 3,540 3,980 3,903 4,374 4,303 4,808 4,744 5,286 5,231
PERSONNEL 12,119 12,298 12,851 13,429 14,034 14,665 15,325 16,015 16,735 17,488 18,275
PROFESSIONAL SERVICES 1,400 1,081 1,120 1,160 1,202 1,245 1,290 1,336 1,384 1,434 1,486
SUPPLIES 557 506 527 549 571 595 619 644 671 698 727
TRANSFER-OUT 966 1,505 1,822 2,037 2,293 2,596 2,956 3,386 3,897 4,508 5,237
DEBT SERVICE 722 726 730 732 728 728 732 634 - - -
RECURRING EXPENSES TOTAL *34,365$ 34,109$ 35,756$ 37,890$ 39,618$ 42,023$ 44,031$ 46,669$ 48,375$ 51,516$ 54,280$
Average Future Year Growth FYs 2028-2036: 5.3%6.4%5.6%4.8%6.0%4.6%6.1%4.8%6.0%3.7%6.5%5.4%
ADDITION/(USE) OF FUND BALANCE (1,454) 29 (786) (2,074) (3,028) (4,669) (5,943) (7,864) (8,893) (11,363) (12,999)
Cumulative Addition/(Use) of Fund Balance (1,454) (786) (2,861) (5,889) (10,558) (16,500) (24,365) (33,258) (44,621) (57,620)
Remaining Fund Balance 29,913$ 29,127$ 27,053$ 24,024$ 19,356$ 13,413$ 5,549$ (3,344)$ (14,708)$ (27,707)$
Ending Reserve %88%81%71%61%46%30%12%-7%-29%-51%
Annual Revenue Needed to Restore Services to FY 25/26 Levels 987$ 1,815$ 3,146$ 4,145$ 5,833$ 7,156$ 9,128$ 10,211$ 12,736$ 14,429$
* Excludes one-time expense of $56 thousand for FY 26/27
Long-Term General Fund Forecast
Status Quo Scenario: FYs 2026/27 to 2035/36
Compounded Effect of Structural Deficit Erodes General Fund Reserves by FY 2033/34
Note: Amounts shown are in Thousands
52
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 26/27
www.diamondbarca.gov
54
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 26/27 www.diamondbarca.gov
55
The budget is prepared on a line item basis by fund and department. The six major General Fund divisions
are:
City Administration1.
Administration & Support2.
Public Safety3.
Community Development4.
Parks & Recreation5.
Public Works6.
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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 26/27 www.diamondbarca.gov
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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 unspent appropriations from the prior year,
as authorized by the annual budget resolution.
58
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 26/27
www.diamondbarca.gov
59
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
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
60
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.
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.
61
FY 2026/27 FY 2026/27 FY 2026/27 FY 2026/27 FY 2026/27 FY 2026/27
Proposed
Budget
Proposed
Budget
Proposed
Budget
Proposed
Budget
Proposed
Budget
Proposed
Budget
Financial Sources
Property Taxes 7,013,000$ -$ 1,311,225$ -$ -$ 8,324,225$
Other Taxes & Fees 9,611,937 - 26,000 - - 9,637,937
State Revenue 8,464,320 - 3,765,976 - - 12,230,296
County Revenue - - 5,321,567 - - 5,321,567
From Other Agencies - - 464,734 - - 464,734
Fines & Forfeitures 371,000 - - - 371,000
Service Charges 4,715,363 - 1,250,750 - - 5,966,113
Use of Money and Property 2,140,260 - 667,600 24,800 26,600 2,859,260
Cost Reimbursements 175,230 - 5,000 - - 180,230
Transfers In 1,647,500 - 1,229,469 1,092,307 88,000 4,057,276
Total Financial Sources 34,138,610$ -$ 14,042,321$ 1,117,107$ 114,600$ 49,412,638$
Financial Uses
City Administration 3,000,966 - 1,360,487 - - 4,361,453
Administration & Support 4,431,943 - 22,000 1,028,807 - 5,482,750
Public Safety 10,074,750 - 10,000 - - 10,084,750
Community Development 3,256,776 - 427,681 - - 3,684,457
Parks & Recreation 4,555,496 - 294,400 - - 4,849,896
Public Works 6,558,447 - 8,130,430 136,500 - 14,825,377
Capital Projects - - 1,869,734 - - 1,869,734
Debt Service - - 726,000 - - 726,000
Transfers Out 2,286,776 - 1,770,500 - - 4,057,276
Total Financial Uses 34,165,154$ -$ 14,611,232$ 1,165,307$ -$ 49,941,693$
Surplus (Deficit)(26,544)$ -$ (568,911)$ (48,200)$ 114,600$ (529,055)$
All Funds
THREE-YEAR CONSOLIDATED SCHEDULE OF SOURCES AND USES - ALL FUNDS
FY 2024/25 ACTUALS, FY 2025/26 REVISED BUDGET, & FY 2026/27 PROPOSED BUDGET
Governmental Funds Proprietary Funds Fiduciary Funds Total
General Fund
Capital Improvement
Program Fund
Special Revenue, Debt Service,
Reserve Funds Internal Service Funds OPEB Trust Fund
63
FY 2024/25 FY 2025/26 FY 2026/27 FY 2024/25 FY 2025/26 FY 2026/27 FY 2024/25 FY 2025/26 FY 2026/27 FY 2024/25 FY 2025/26 FY 2026/27 FY 2024/25 FY 2025/26 FY 2026/27 FY 2024/25 FY 2025/26 FY 2026/27
Actuals
Revised Budget*Proposed Budget Actuals
RevisedBudget*ProposedBudget Actuals
Revised Budget*Proposed Budget Actuals
Revised Budget*Proposed Budget Actuals
Revised Budget*Proposed Budget Actuals
Revised Budget*Proposed Budget
Financial Sources
Property Taxes 6,355,019$ 6,971,047$ 7,013,000$ -$ -$ -$ 1,237,387$ 1,285,299$ 1,311,225$ -$ -$ -$ -$ -$ -$ 7,592,406$ 8,256,346$ 8,324,225$
Other Taxes & Fees 9,440,687 9,476,727 9,611,937 - - - 25,954 26,000 26,000 - - - - - - 9,466,641 9,502,727 9,637,937
State Revenue 7,915,394 8,172,449 8,464,320 - - - 3,339,126 3,722,968 3,765,976 - - - - - - 11,254,520 11,895,417 12,230,296
County Revenue - - - - 6,921,000 - 5,321,683 5,443,030 5,321,567 - - - - - - 5,321,683 12,364,030 5,321,567
From Other Agencies - - - - 1,374,703 - 1,722,811 1,487,192 464,734 - - - - - - 1,722,811 2,861,895 464,734
Fines & Forfeitures 370,172 415,000 371,000 - - - - - - - - - - - 370,172 415,000 371,000
Service Charges 2,880,216 3,504,751 4,715,363 - - - 1,088,294 961,930 1,250,750 - - - - - - 3,968,510 4,466,681 5,966,113 Use of Money and Property 3,299,305 2,368,500 2,140,260 41,172 - - 2,750,227 247,000 667,600 270,671 34,800 24,800 75,124 26,600 26,600 6,436,500 2,676,900 2,859,260
Cost Reimbursements 183,498 383,540 175,230 - - - 50,230 3,704 5,000 - - - - - - 233,729 387,244 180,230
Transfers In 1,484,686 1,647,500 1,647,500 11,359,263 1,986,620 - 1,392,859 1,713,352 1,229,469 1,761,780 646,500 1,092,307 88,000 88,000 88,000 16,086,588 6,081,972 4,057,276
Total Financial Sources 31,928,977$ 32,939,514$ 34,138,610$ 11,400,434$ 10,282,323$ -$ 16,928,571$ 14,890,475$ 14,042,321$ 2,032,451$ 681,300$ 1,117,107$ 163,124$ 114,600$ 114,600$ 62,453,559$ 58,908,212$ 49,412,638$
Financial Uses
City Administration 2,765,749 3,357,917 3,000,966 - - - 1,194,004 1,479,450 1,360,487 - - - - - - 3,959,753 4,837,367 4,361,453
Administration & Support 3,968,514 4,399,647 4,431,943 - - - 21,889 22,000 22,000 1,082,853 1,869,226 1,028,807 - - - 5,073,256 6,290,873 5,482,750
Public Safety 9,129,361 9,966,950 10,074,750 - - - 4,800 42,268 10,000 - - - - - - 9,134,161 10,009,218 10,084,750
Community Development 2,546,623 2,803,127 3,256,776 - - - 487,899 849,982 427,681 - - - - - - 3,034,522 3,653,109 3,684,457
Parks & Recreation 3,980,669 4,581,338 4,555,496 - - - 983,139 1,025,781 294,400 - - - - - - 4,963,808 5,607,119 4,849,896
Public Works 5,802,489 6,913,583 6,558,447 - - - 4,452,005 13,158,654 8,130,430 254,840 470,000 136,500 - - - 10,509,334 20,542,237 14,825,377
Capital Projects - - - 12,759,824 10,169,446 - 166,569 3,492,020 1,869,734 - - - - - - 12,926,393 13,661,466 1,869,734
Debt Service - - - - - 737,500 729,700 726,000 - - - - - - 737,500 729,700 726,000
Transfers Out 3,574,000 3,146,859 2,286,776 - - - 12,210,170 2,835,118 1,770,500 10,000 100,000 - - - - 15,794,170 6,081,977 4,057,276
Total Financial Uses 31,767,405$ 35,169,421$ 34,165,154$ 12,759,824$ 10,169,446$ -$ 20,257,975$ 23,634,973$ 14,611,232$ 1,347,693$ 2,439,226$ 1,165,307$ -$ -$ -$ 66,132,897$ 71,413,066$ 49,941,693$
Surplus (Deficit)161,572$ (2,229,907)$ (26,544)$ (1,359,390)$ 112,876$ -$ (3,329,404)$ (8,744,498)$ (568,911)$ 684,758$ (1,757,926)$ (48,200)$ 163,124$ 114,600$ 114,600$ (3,679,338)$ (12,504,854)$ (529,055)$
* FY 2025/26 Revised Budget is as of May 2026
All Funds
THREE-YEAR CONSOLIDATED SCHEDULE OF SOURCES AND USES - ALL FUNDSFY 2024/25 ACTUALS, FY 2025/26 REVISED BUDGET, & FY 2026/27 PROPOSED BUDGET
Governmental Funds Proprietary Funds Fiduciary Funds Total
General Fund Capital Improvement Program Fund Special Revenue, Debt Service, Reserve Funds Internal Service Funds OPEB Trust Fund
64
Fund #Fund Title
Estimated FB
Reserves @
07/01/26
Operating
Revenues Transfers-In Total Resources Operating Expense Transfers-Out
One-Time
Appropriations
Capital
Improvement
Program Total Uses
Addition/(Use) of Fund
Balance
Est. Reserves @
06/30/27 Fund Balance Notes
100 General Fund (+ 25% Contingency)29,940,218$ 32,491,110$ 1,647,500$ 34,138,610$ 31,822,378$ 2,286,776$ 56,000$ -$ 34,165,154$ (26,544)$ 29,913,674$ One-Time Tfr to Fd 256- - - -
101 Com Organization Support Fund 2,062 - 10,000 10,000 10,000 - - - 10,000 - 2,062
102 Law Enforcement Reserve Fund 1,273,654 - - - - 50,000 - - 50,000 (50,000) 1,223,654
103 General Plan Update Fund 138,731 - - - 12,000 - - - 12,000 (12,000) 126,731
104 Technology Reserve Fund 96,225 290,000 100,000 390,000 - - - - - 390,000 486,225
105 OPEB Reserve Fund 193,360 - 44,000 44,000 22,000 88,000 - - 110,000 (66,000) 127,360
107 Homelessness Response Fund 77,065 - 25,000 25,000 25,000 - - - 25,000 - 77,065
201 Measure W 774,398 838,000 - 838,000 610,996 - - 700,000 1,310,996 (472,996) 301,402
202 Road Maint. & Rehab (RMRA)1,289,529 1,554,856 - 1,554,856 - - - 1,500,000 1,500,000 54,856 1,344,385
203 Measure M Fund 490,792 996,477 - 996,477 21,373 - - 1,000,000 1,021,373 (24,896) 465,896
204 Measure R Fund 629,353 876,686 - 876,686 21,373 - - 1,000,000 1,021,373 (144,687) 484,666
205 Gas Tax Fund 746,925 1,592,886 - 1,592,886 66,000 1,435,000 - - 1,501,000 91,886 838,811
206 Prop A - Transit Fund 392,178 1,893,690 - 1,893,690 1,253,376 - - 70,000 1,323,376 570,314 962,492
207 Prop C - Transit Fund 532,353 1,187,414 - 1,187,414 856,396 - - 476,000 1,332,396 (144,982) 387,371
209 SB821 Trails (TDA)659 45,000 - 45,000 - - - - - 45,000 45,659 Pending Grant Reimb.
210 MTA Grants Fund - - - - - - - - - - -
224 PLHA Fund (120,920) 145,681 - 145,681 145,681 - - - 145,681 - (120,920) Pending Grant Reimb.
225 Community Dev Block Grant Fd (7,265) 399,734 - 399,734 210,000 - - 189,734 399,734 - (7,265) Pending Grant Reimb.
226 CASP (SB1186) Fund 65,005 8,200 - 8,200 60,000 - - - 60,000 (51,800) 13,205
238 Landscape Maint Dist - 38 115 272,669 88,378 361,047 361,085 - - - 361,085 (38) 77
239 Landscape Maint Dist - 39 504,549 708,390 42,638 751,028 713,235 - - - 713,235 37,793 542,342
241 Landscape Maint Dist - 41 106,635 330,166 17,453 347,619 453,996 - - - 453,996 (106,377) 258
245 Street Beautification 377,053 2,400 - 2,400 - - - - - 2,400 379,453
246 Traffic Mitigation Fund 8,941,949 150,000 - 150,000 - - 350,000 - 350,000 (200,000) 8,741,949 Design - Traffic Imrpov
247 Sewer Mitigation Fund 64,041 400 - 400 - - - - - 400 64,441
248 Tres Hermanos 6,923 - 120,000 120,000 120,000 - - - 120,000 - 6,923
250 Integrated Waste Mgt Fund 2,333,520 812,500 - 812,500 1,095,234 10,000 - - 1,105,234 (292,734) 2,040,786
251 Air Quality Improvement Fd 210,426 73,100 - 73,100 39,000 35,000 - - 74,000 (900) 209,526
252 Waste Hauler Fund 1,548 181,550 - 181,550 - - - 180,000 180,000 1,550 3,098
253 Used Oil Grant 29,845 7,921 - 7,921 7,721 - - - 7,721 200 30,045
CITY OF DIAMOND BAR
Resources & Uses
Fiscal Year 2026/27 Proposed Budget
PROPOSED RESOURCES PROPOSED USES FISCAL IMPACTS
65
Fund #Fund Title
Estimated FB
Reserves @
07/01/26
Operating
Revenues Transfers-In Total Resources Operating Expense Transfers-Out
One-Time
Appropriations
Capital
Improvement
Program Total Uses
Addition/(Use) of Fund
Balance
Est. Reserves @
06/30/27 Fund Balance Notes
CITY OF DIAMOND BAR
Resources & Uses
Fiscal Year 2026/27 Proposed Budget
PROPOSED RESOURCES PROPOSED USES FISCAL IMPACTS
254 Beverage Recycling Grant 48,070 15,332 - 15,332 13,532 - - - 13,532 1,800 49,870
255 Local Streets & Roads Grant Fund - - - - - - - - - - -
256 Hazard Mitigation Grant Fund 5,815 165,000 56,000 221,000 - - 221,000 - 221,000 - 5,815 Update Haz. Mit. Plan
260 Park Fees (Quimby) Fd 140,582 500 - 500 - - - - - 500 141,082
261 Measure A Neigh. Parks Act - - - - - - - - - - -
262 Park & Facility Development Fd 2,155,251 7,300 - 7,300 - - - 250,000 250,000 (242,700) 1,912,551
263 Prop A - Safe Neigh. Pks Fd - - - - - - - - - - -
270 PEG Fees Fund 417,000 68,800 - 68,800 50,000 - - - 50,000 18,800 435,800
280 Citizens Option for Public Sfty Fd 499,376 188,200 - 188,200 10,000 152,500 - - 162,500 25,700 525,076
301 Capital Improvement Project Fd - - - - - - - - - - -
401 Debt Service Fund - - 726,000 726,000 726,000 - - - 726,000 - -
501 Self Insurance Fund 315,479 - 820,807 820,807 820,807 - - - 820,807 - 315,479
502 Vehicle Maint & Replacement Fd 766,393 6,000 171,500 177,500 136,500 - - - 136,500 41,000 807,393
503 Comp. Equipment Maint & Repl Fd 459,543 8,000 - 8,000 208,000 - - - 208,000 (200,000) 259,543
504 Building Facility & Maint Fund 2,513,570 10,800 100,000 110,800 - - - - - 110,800 2,624,370
601 OPEB Trust Fund 1,060,547 26,600 88,000 114,600 - - - - - 114,600 1,175,147
-
Grand Totals 57,472,552$ 45,355,362$ 4,057,276$ 49,412,638$ 39,891,683$ 4,057,276$ 627,000$ 5,365,734$ 49,941,693$ (529,055)$ 56,943,497$
66
100 - GENERAL FUND REVENUE
General Fund Revenue
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Property Taxes
(40010) Secured Property Taxes $6,178,034 $6,565,175 $6,565,175 $6,720,000
(40020) Unsecured Property Taxes $49,048 $206,872 $206,872 $150,000
(40030) Supplemental Roll Taxes $112,631 $165,000 $165,000 $130,000
(40040) Prior Year Property Taxes -$29,854 -$11,000 -$11,000 -$29,000
(40060) Interest, Penalties & Delinq $21,805 $20,000 $20,000 $20,000
(40070) Homeowner's Exemption $23,355 $25,000 $25,000 $22,000
PROPERTY TAXES TOTAL $6,355,019 $6,971,047 $6,971,047 $7,013,000
Other Taxes & Fees
(41010) Sales Tax Revenue $6,122,363 $6,413,700 $6,176,837 $6,315,937
(41020) Transient Occupancy Tax $1,508,775 $1,449,000 $1,449,000 $1,539,000
(41030) Franchise Fees $1,507,567 $1,520,890 $1,520,890 $1,457,000
(41050) Property Transfer Tax $301,982 $330,000 $330,000 $300,000
OTHER TAXES & FEES TOTAL $9,440,687 $9,713,590 $9,476,727 $9,611,937
State Revenue
(43010) Motor Vehicle In Lieu $86,648 $65,000 $65,000 $65,000
(43020) Property Tax In Lieu of VLF $7,828,746 $8,107,449 $8,107,449 $8,399,320
STATE REVENUE TOTAL $7,915,394 $8,172,449 $8,172,449 $8,464,320
Fines & Forfeitures
(47010) Vehicle Code Fines $101,313 $125,000 $125,000 $110,000
(47020) General Fines $8,770 $15,000 $15,000 $8,000
(47030) Municipal Code Fines $35,805 $50,000 $50,000 $35,000
(47040) Parking Fines $207,233 $170,000 $215,000 $215,000
(47050) Impound Fees $3,700 $10,000 $10,000 $3,000
FINES & FORFEITURES TOTAL $356,821 $370,000 $415,000 $371,000
Building Fees
(48010) Construction Permit Fees $1,048,833 $805,415 $1,071,946 $1,453,351
(48020) Plan Check Fees-Bldg/Sfty $575,309 $805,415 $1,060,000 $1,453,351
(48160) Building Standards Admin Fee $181 $500 $500 $500
(48170) SMIP Fees $412 $800 $800 $800
BUILDING FEES TOTAL $1,624,736 $1,612,130 $2,133,246 $2,908,002
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
68
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Planning Fees
(48100) Planning Fees $266,281 $215,000 $215,000 $320,708
(48130) Business License Fee $46,932 $43,000 $43,000 $142,508
(48140) Business License - Late Fee $6,032 $4,800 $4,800 $6,160
PLANNING FEES TOTAL $319,245 $262,800 $262,800 $469,376
Engineering Fees
(48200) Plan Check Fees - Engineering $26,490 $38,000 $38,000 $135,000
(48210) Address Change Fee $8,277 $8,250 $8,250 $10,000
(48220) Encroachment Permit - Eng $69,529 $119,250 $119,250 $300,000
(48230) Inspections - Engineering $8,942 $12,150 $12,150 $5,000
(48240) Soils/Misc Engineering Fees $15,138 $23,750 $23,750 $24,580
(48260) Waste Hauler Fees $182,501 $186,380 $186,380 $186,380
(48270) Industrial Waste Fees $54,331 $52,500 $52,500 $54,350
ENGINEERING FEES TOTAL $365,210 $440,280 $440,280 $715,310
Recreation Fees
(48300) Special Events $36,188 $31,600 $31,600 $15,750
(48310) Senior Programs $33,380 $52,500 $52,500 $55,500
(48320) Youth Programs $166,909 $191,425 $191,425 $127,925
(48330) Athletic Programs $44,391 $42,900 $42,900 $51,500
(48340) Contract Classes $290,158 $300,000 $350,000 $372,000
RECREATION FEES TOTAL $571,026 $618,425 $668,425 $622,675
Investment Income
(48500) Investment Earnings $1,328,406 $1,249,000 $1,249,000 $960,260
(48501) Investment Earnings-lease $111,103 $0 $0 $0
(48510) Unrealized Gain/Loss Fmv $698,258 $0 $0 $0
INVESTMENT INCOME TOTAL $2,137,766 $1,249,000 $1,249,000 $960,260
Rental Revenue
(48602) Lease Revenue $185,882 $0 $0 $0
(48600) Cell Tower Rental Revenue $30,055 $275,000 $275,000 $285,000
(48601) City Hall EV Charging Fee $3,442 $0 $0 $0
(48605) Db Center Revenue $838,768 $700,000 $700,000 $750,000
(48610) Facility Security Charge $51,563 $73,000 $73,000 $75,000
(48625) Field & Facility Rentals $44,938 $54,500 $54,500 $53,000
RENTAL REVENUE TOTAL $1,154,649 $1,102,500 $1,102,500 $1,163,000
Taxable Sales
(48710) Printed Material Sales $7 $200 $200 $200
TAXABLE SALES TOTAL $7 $200 $200 $200
Cost Reimbursements
(48800) Prop Damage Reimb - Pwks $9,800 $30,000 $30,000 $30,000
(48810) Prop Damage Reimb - Parks $151 $1,000 $1,000 $1,000
(48820) Cost Reimbursements $164,490 $128,000 $352,310 $144,000
COST REIMBURSEMENTS TOTAL $174,441 $159,000 $383,310 $175,000
Miscellaneous Revenue
(48900) Returned Check Charges $138 $230 $230 $230
(48915) Film Permit Revenue $530 $1,000 $1,800 $1,800
(48920) Election Fees $8,920 $0 $0 $0
(48960) Nuisance Abatement $13,351 $0 $0 $0
(48990) Miscellaneous Revenue $6,353 $15,000 $15,000 $15,000
MISCELLANEOUS REVENUE TOTAL $29,292 $16,230 $17,030 $17,030
Interfund Transfers
(49102) Transfer In - Law Enforcement $35,837 $50,000 $50,000 $50,000
69
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
(49205) Transfer In - Gas Tax Fd $1,296,349 $1,435,000 $1,435,000 $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
INTERFUND TRANSFERS TOTAL $1,484,686 $1,647,500 $1,647,500 $1,647,500
TOTAL $31,928,977 $32,335,151 $32,939,514 $34,138,610
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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 26/27
www.diamondbarca.gov
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PROPERTY TAXES
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
(40010) Secured Property Taxes $6,178,034 $6,565,175 $6,565,175 $6,720,000
(40020) Unsecured Property Taxes $49,048 $206,872 $206,872 $150,000
(40030) Supplemental Roll Taxes $112,631 $165,000 $165,000 $130,000
(40040) Prior Year Property Taxes -$29,854 -$11,000 -$11,000 -$29,000
(40060) Interest, Penalties & Delinq $21,805 $20,000 $20,000 $20,000
(40070) Homeowner's Exemption $23,355 $25,000 $25,000 $22,000
(41050) Property Transfer Tax $301,982 $330,000 $330,000 $300,000
TOTAL $6,657,001 $7,301,047 $7,301,047 $7,313,000
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
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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.
OTHER TAXES
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
(41010) Sales Tax Revenue $6,122,363 $6,413,700 $6,176,837 $6,315,937
(41020) Transient Occupancy Tax $1,508,775 $1,449,000 $1,449,000 $1,539,000
(41030) Franchise Fees $1,507,567 $1,520,890 $1,520,890 $1,457,000
TOTAL $9,138,705 $9,383,590 $9,146,727 $9,311,937
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.
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FINES & FORFEITURES
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Fines & Forfeitures $356,821 $370,000 $415,000 $371,000
Miscellaneous Revenue $29,292 $16,230 $17,030 $17,030
TOTAL $386,113 $386,230 $432,030 $388,030
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.
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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.
LICENSES & PERMITS
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
(48010) Construction Permit Fees $1,048,833 $805,415 $1,071,946 $1,453,351
(48020) Plan Check Fees-Bldg/Sfty $575,309 $805,415 $1,060,000 $1,453,351
(48160) Building Standards Admin Fee $181 $500 $500 $500
(48170) SMIP Fees $412 $800 $800 $800
(48130) Business License Fee $46,932 $43,000 $43,000 $142,508
(48140) Business License - Late Fee $6,032 $4,800 $4,800 $6,160
(48220) Encroachment Permit - Eng $69,529 $119,250 $119,250 $300,000
TOTAL $1,747,228 $1,779,180 $2,300,296 $3,356,670
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.
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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.
CURRENT SERVICE CHARGES
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
(48100) Planning Fees $266,281 $215,000 $215,000 $320,708
(48200) Plan Check Fees - Engineering $26,490 $38,000 $38,000 $135,000
(48210) Address Change Fee $8,277 $8,250 $8,250 $10,000
(48230) Inspections - Engineering $8,942 $12,150 $12,150 $5,000
(48240) Soils/Misc Engineering Fees $15,138 $23,750 $23,750 $24,580
(48260) Waste Hauler Fees $182,501 $186,380 $186,380 $186,380
(48270) Industrial Waste Fees $54,331 $52,500 $52,500 $54,350
(48300) Special Events $36,188 $31,600 $31,600 $15,750
(48310) Senior Programs $33,380 $52,500 $52,500 $55,500
(48320) Youth Programs $166,909 $191,425 $191,425 $127,925
(48330) Athletic Programs $44,391 $42,900 $42,900 $51,500
(48340) Contract Classes $290,158 $300,000 $350,000 $372,000
TOTAL $1,132,988 $1,154,455 $1,204,455 $1,358,693
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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
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
(43020) Property Tax In Lieu of VLF $7,828,746 $8,107,449 $8,107,449 $8,399,320
TOTAL $7,828,746 $8,107,449 $8,107,449 $8,399,320
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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.
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Prop A - Transit Tax
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.
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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
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.
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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.
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All three of these revenue source estimates are based on historical trends.
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.
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USE OF MONEY & PROPERTY
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
(48500) Investment Earnings $1,328,406 $1,249,000 $1,249,000 $960,260
(48501) Investment Earnings-lease $111,103 $0 $0 $0
(48510) Unrealized Gain/Loss Fmv $698,258 $0 $0 $0
TOTAL $2,137,766 $1,249,000 $1,249,000 $960,260
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100 - GENERAL FUND APPROPRIATIONS
GF Appropriations
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $6,813,398 $7,060,826 $6,955,826 $7,404,120
(50020) Over Time Wages $38,549 $46,904 $47,354 $43,599
(50030) Part-Time Wages $841,375 $962,748 $945,900 $921,460
(50040) Classic Member Retiremnt $863,508 $874,735 $874,735 $906,424
(50042) Classic Member Ual Pmts $574,111 $688,962 $688,962 $776,820
(50044) Pepra Member Retiremnt $163,829 $189,307 $189,307 $203,886
(50046) Pepra Member Ual Pmts $8,675 $10,138 $10,138 $10,766
(50050) City Paid Benefits $106,712 $71,207 $71,207 $68,804
(50052) Worker's Compensation $136,637 $125,609 $125,609 $147,448
(50054) Short/Long Term Disability $28,958 $68,951 $68,951 $72,528
(50056) Medicare Expense $120,286 $112,747 $112,747 $107,708
(50060) Benefit Allotment $1,321,703 $1,389,577 $1,389,577 $1,477,325
(50062) Benefits Administration -$3,841 $3,000 $3,000 $3,000
(50070) Cell Phone Allowance $3,034 $0 $0 $1,800
(50072) Auto Allowance $42,071 $45,048 $45,048 $43,386
(50074) Technology Allowance $18,300 $25,344 $25,344 $18,564
(50075) Performance Pay Incentive $90,000 $90,000 $90,000 $90,000
PERSONNEL SERVICES TOTAL $11,167,307 $11,765,103 $11,643,705 $12,297,638
Supplies
(51200) Operating Supplies $244,733 $352,950 $362,550 $338,000
(51210) Janitorial Supplies $28,718 $30,000 $30,000 $30,000
(51250) Road Maintenance Supplies $36,071 $70,000 $70,000 $50,000
(51300) Small Tools & Equipment $36,218 $47,850 $44,750 $48,850
(51400) Promotional Supplies $30,355 $39,500 $39,500 $39,500
SUPPLIES TOTAL $376,096 $540,300 $546,800 $506,350
Operating Exp
(52100) Photocopying $0 $8,000 $8,000 $8,000
(52110) Printing $136,130 $179,798 $179,398 $168,048
(52130) Photography $1,690 $9,750 $9,750 $11,750
(52140) Engraving Services $410 $1,000 $1,000 $1,000
(52160) Advertising $53,008 $78,350 $78,349 $76,600
(52170) Postage $85,178 $67,400 $67,400 $67,400
(52200) Telephone $108,615 $104,900 $147,900 $154,300
(52210) Electric Utility Expenditure $465,953 $510,500 $510,500 $545,500
(52215) Gas Utility Expenditure $22,931 $24,200 $24,200 $22,500
(52220) Water Utility Expenditure $438,215 $336,200 $336,200 $286,200
(52255) Banking Charges $52,894 $51,700 $51,700 $52,100
(52300) Rental/Lease - Equipmnt $20,797 $27,500 $27,500 $27,500
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
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2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
(52302) Rental/Lease - Real Property $98,881 $128,400 $128,400 $142,650
(52304) Rental/Lease - Exhibit Space $6,263 $8,000 $8,000 $9,000
(52310) Equipment Maintenance $43,236 $69,000 $70,500 $74,200
(52314) Computer Maintenance $575,271 $598,700 $598,700 $639,050
(52320) Maint Of Grounds/Buildings $595,992 $627,100 $642,600 $641,600
(52400) Membership & Dues $125,427 $152,385 $152,685 $144,562
(52405) Publications $2,899 $3,870 $3,870 $3,880
(52410) Meetings $10,340 $25,800 $25,800 $23,550
(52415) Conferences $60,259 $114,950 $108,950 $115,100
(52420) Mileage Reimbursement $295 $2,250 $2,250 $2,250
(52500) Education & Training $26,267 $52,700 $52,700 $48,600
(52505) Employee Tuition Reimbursement $2,500 $3,000 $1,500 $3,000
(52510) Employment Physicals $8,802 $15,500 $15,500 $15,500
(52515) Miscellaneous Employee Benefit $1,833 $2,500 $2,500 $2,500
(52520) Employee Recognition Program $4,219 $4,000 $4,000 $4,000
(52525) Commissioner Compensation $4,955 $7,850 $6,850 $7,850
(52601) Shop Local Initiative $34,504 $49,080 $49,080 $34,080
(53500) Criminal Apprehension Reward $0 $2,500 $2,500 $1,500
(53510) Public Safety Outreach $5,519 $12,500 $12,500 $10,000
(53520) Admissions - Youth Activities $16,687 $21,000 $21,000 $21,000
(53530) Elections $649 $2,000 $2,000 $250,000
(53999) Miscellaneous Expenditures $147 $0 $0 $0
OPERATING EXP TOTAL $3,010,766 $3,302,383 $3,353,782 $3,614,770
Professional Svcs
(54010) PS - Accounting & Auditing $67,231 $76,750 $86,750 $92,800
(54020) PS - General Legal Services $247,584 $186,000 $186,000 $258,600
(54022) PS - Special Legal Services $112,308 $0 $432,691 $0
(54024) PS - Special Legal Code Enf $75,843 $75,000 $75,000 $75,000
(54030) PS - Data Processing Services $45,415 $44,500 $44,500 $44,500
(54200) PS - Environmental Services $5,700 $30,000 $30,000 $0
(54400) PS - Engineering $102,521 $130,500 $395,500 $130,500
(54410) PS - Traffic $54,613 $115,000 $115,000 $115,000
(54420) PS - Plan Checking $328 $20,000 $20,000 $20,000
(54430) PS - Soils/Surveying $0 $20,000 $55,000 $30,000
(54440) PS - Inspection $0 $10,300 $10,300 $5,300
(54900) PS - Other Prof Svcs $532,186 $674,300 $888,893 $308,950
PROFESSIONAL SVCS TOTAL $1,243,729 $1,382,350 $2,339,634 $1,080,650
Contract Services
(55130) CS-Short Term Rental Monitoring $0 $5,500 $5,500 $5,700
(55000) Cs - Contract Services $45,571 $61,200 $61,200 $49,200
(55100) Cs - Building & Safety $729,272 $620,000 $925,000 $1,149,870
(55110) Cs-Code Enforcement $6,686 $10,000 $10,000 $10,000
(55120) Cs-Property Abatement $4,025 $10,000 $10,000 $10,000
(55300) Cs - Special Events $183,290 $258,800 $258,800 $126,200
(55305) Cs - Athletic Programs $5,304 $6,000 $6,000 $6,000
(55310) Cs - Senior Programs $32,165 $48,350 $48,350 $49,100
(55315) Cs - Youth Programs $4,370 $10,000 $10,000 $10,750
(55320) Cs - Contract Classes $172,026 $224,000 $254,000 $260,000
(55330) Cs - Security $50,984 $77,800 $77,800 $76,500
(55400) Cs - Sheriff's Department $7,984,309 $8,603,590 $8,603,590 $8,888,490
(55402) Cs-Sheriff - Special Events $194,847 $232,000 $232,000 $212,000
(55404) Cs - Animal Control $463,359 $556,800 $556,800 $572,300
(55406) Cs - Fire Department $7,359 $8,000 $8,000 $8,000
(55408) Cs - Parking Citation Admin $24,253 $32,500 $32,500 $32,500
(55410) Cs - Wild Animal Control $323 $7,500 $7,500 $7,500
(55412) Cs - Crossing Guard Services $252,801 $289,800 $289,800 $289,800
(55505) Cs - Pw Contract Services $469,338 $632,000 $725,000 $804,260
(55510) Cs - Street Sweeping $180,849 $210,000 $210,000 $203,000
(55512) Cs - Road Maintenance $898,740 $898,000 $898,000 $785,000
(55522) Cs - Tree Maintenance $300,961 $378,800 $378,800 $328,800
(55528) Cs - Pkwy/Vegetation Control $151,815 $204,000 $204,000 $160,000
(55530) Cs - Right Of Way Clean Up $51,531 $65,000 $65,000 $65,000
85
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
(55536) Cs - Traffic Signal Maint $50,771 $94,000 $94,000 $94,000
(55540) Cs - Graffiti Removal $36,900 $40,000 $44,000 $44,000
(55550) Cs - Industrial Waste Services $44,646 $50,000 $50,000 $50,000
CONTRACT SERVICES TOTAL $12,346,495 $13,633,640 $14,065,640 $14,297,970
Capital Outlay Exp
(56110) Buildings/Facilities Exp $5,314 $0 $0 $0
(56116) Equipment $37,089 $65,000 $65,000 $72,000
(56120) Furniture & Fixtures Exp $6,610 $2,000 $2,000 $2,000
CAPITAL OUTLAY EXP TOTAL $49,012 $67,000 $67,000 $74,000
Misc Expenditures $0 $0 $6,000 $7,000
Interfund Transfer Out
(59107) Transfer Out - Homelessness ResponseFund $50,000 $50,000 $50,000 $25,000
(59101) Transfer Out - Com Org Fund $11,850 $20,000 $20,000 $10,000
(59102) Transfer Out - Law Enforcement $263,609 $0 $0 $0
(59103) Transfer Out - General Plan Reserve $58,000 $0 $0 $0
(59104) Transfer Out - Tech Reserve Fd $100,000 $100,000 $100,000 $100,000
(59106) Transfer Out - Covid19 Fund $0 $0 $106,000 $0
(59105) Transfer Out - OPEB Res Fund $40,000 $44,000 $44,000 $44,000
(59238) Transfer Out - Llad #38 $0 $217,326 $525,803 $88,378
(59239) Transfer Out - Llad #39 $44,037 $45,535 $45,535 $42,638
(59241) Transfer Out-Llad #41 $11,955 $12,314 $12,314 $17,453
(59248) Transfer Out - Tres Hermanos $95,473 $80,000 $80,000 $120,000
(59256) Transfer Out - Haz Elim Grant $0 $0 $0 $56,000
(59301) Transfer Out - Cip Fund $1,124,361 $0 $1,137,008 $0
(59401) Transfer Out - Debt Service $717,935 $729,700 $729,700 $726,000
(59501) Transfer Out - Self Insurance $580,000 $0 $0 $820,807
(59502) Transfer Out - Vehicle Repl Fund $269,000 $296,500 $296,500 $136,500
(59503) Transfer Out-Computer Equip Fund $53,580 $0 $0 $0
(59504) Transfer Out - Building Fund $154,200 $0 $0 $100,000
INTERFUND TRANSFER OUT TOTAL $3,574,000 $1,595,375 $3,146,860 $2,286,776
TOTAL $31,767,405 $32,286,151 $35,169,421 $34,165,154
86
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 26/27
www.diamondbarca.gov
88
BUDGET DETAIL
100110 - City Council
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $45,129 $44,761 $44,761 $46,150
(50040) Classic Member Retiremnt $1,690 $1,749 $1,749 $1,812
(50042) Classic Member Ual Pmts $1,366 $1,385 $1,385 $1,561
(50044) Pepra Member Retiremnt $1,412 $2,939 $2,939 $3,034
(50046) Pepra Member Ual Pmts $86 $81 $81 $84
(50050) City Paid Benefits $4,539 $4,119 $4,119 $4,119
(50056) Medicare Expense $1,896 $670 $670 $694
(50060) Benefit Allotment $103,644 $111,000 $111,000 $117,000
(50070) Cell Phone Allowance $3,034 $0 $0 $1,800
(50072) Auto Allowance $17,882 $18,000 $18,000 $18,000
(50074) Technology Allowance $0 $3,000 $3,000 $0
PERSONNEL SERVICES TOTAL $180,679 $187,704 $187,704 $194,254
Supplies
(51200) Operating Supplies $0 $250 $250 $250
SUPPLIES TOTAL $0 $250 $250 $250
Operating Exp
(52130) Photography $271 $500 $500 $2,500
(52400) Membership & Dues $0 $500 $500 $500
(52410) Meetings $3,843 $4,000 $4,000 $4,000
(52415) Conferences $9,638 $27,000 $27,000 $31,500
(53999) Miscellaneous Expenditures $65 $0 $0 $0
OPERATING EXP TOTAL $13,817 $32,000 $32,000 $38,500
TOTAL $194,496 $219,954 $219,954 $233,004
POSITION FUNDING ALLOCATION DETAIL
100110 - City Council
Position Name 2027
Allocated FTE Count
Council Member 5
ALLOCATED FTE COUNT 5
89
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Professional Svcs
(54020) PS - General Legal Services $247,584 $186,000 $186,000 $258,600
(54022) PS - Special Legal Services $112,308 $0 $232,691 $0
(54024) PS - Special Legal Code Enf $75,843 $75,000 $75,000 $75,000
PROFESSIONAL SVCS TOTAL $435,735 $261,000 $493,691 $333,600
TOTAL $435,735 $261,000 $493,691 $333,600
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
90
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 26/27
www.diamondbarca.gov
91
CITY MANAGER'S OFFICE ORGANIZATIONAL CHART
BUDGET DETAIL
100130 - City Manager
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $653,954 $645,357 $645,357 $649,966
(50030) Part-Time Wages $46,658 $89,775 $89,775 $89,775
(50040) Classic Member Retiremnt $97,853 $96,804 $96,804 $100,282
(50042) Classic Member Ual Pmts $63,819 $76,501 $76,501 $86,229
(50044) Pepra Member Retiremnt $8,522 $8,139 $8,139 $8,397
(50046) Pepra Member Ual Pmts $360 $440 $440 $456
(50050) City Paid Benefits $9,304 $4,043 $4,043 $4,043
(50052) Worker's Compensation $13,046 $11,972 $11,972 $13,775
(50054) Short/Long Term Disability $2,219 $6,111 $6,111 $6,331
(50056) Medicare Expense $10,558 $10,538 $10,538 $10,482
(50060) Benefit Allotment $88,592 $85,788 $85,788 $89,796
(50072) Auto Allowance $1,875 $1,800 $1,800 $1,800
(50074) Technology Allowance $2,070 $2,034 $2,034 $2,034
PERSONNEL SERVICES TOTAL $998,830 $1,039,302 $1,039,302 $1,063,366
Supplies
(51200) Operating Supplies $101 $2,000 $2,000 $2,000
92
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
(51300) Small Tools & Equipment $0 $500 $500 $500
SUPPLIES TOTAL $101 $2,500 $2,500 $2,500
Operating Exp
(52110) Printing $478 $4,000 $4,000 $4,000
(52302) Rental/Lease - Real Property $32,666 $35,000 $35,000 $35,000
(52400) Membership & Dues $63,612 $68,820 $68,820 $70,692
(52410) Meetings $2,271 $3,500 $3,500 $3,500
(52415) Conferences $11,950 $18,200 $18,200 $14,900
(52500) Education & Training $10,670 $10,000 $10,000 $10,000
OPERATING EXP TOTAL $121,647 $139,520 $139,520 $138,092
Professional Svcs
(54900) PS - Other Prof Svcs $108,102 $150,000 $228,435 $55,000
PROFESSIONAL SVCS TOTAL $108,102 $150,000 $228,435 $55,000
TOTAL $1,228,680 $1,331,322 $1,409,757 $1,258,958
POSITION FUNDING ALLOCATION DETAIL
100130 - City Manager's Office
Position Name 2027
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
93
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 26/27
www.diamondbarca.gov
94
BUDGET DETAIL
100140 - City Clerk
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $293,590 $245,221 $245,221 $254,677
(50020) Over Time Wages $1,823 $2,604 $2,604 $2,604
(50040) Classic Member Retiremnt $54,188 $46,451 $46,451 $48,117
(50042) Classic Member Ual Pmts $30,097 $36,649 $36,649 $41,309
(50050) City Paid Benefits $4,132 $2,353 $2,353 $2,353
(50052) Worker's Compensation $2,240 $2,102 $2,102 $2,430
(50054) Short/Long Term Disability $1,247 $2,444 $2,444 $2,532
(50056) Medicare Expense $4,712 $3,558 $3,558 $3,671
(50060) Benefit Allotment $51,940 $43,494 $43,494 $45,864
(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 $446,610 $387,516 $387,516 $406,197
Supplies
(51200) Operating Supplies $12,375 $14,500 $14,500 $14,500
(51300) Small Tools & Equipment $0 $1,000 $1,000 $1,000
(51400) Promotional Supplies $562 $3,000 $3,000 $3,000
SUPPLIES TOTAL $12,936 $18,500 $18,500 $18,500
Operating Exp
(52110) Printing $6,959 $7,000 $7,000 $7,000
(52140) Engraving Services $410 $1,000 $1,000 $1,000
(52160) Advertising $2,523 $6,000 $6,000 $6,000
(52170) Postage $10,178 $12,400 $12,400 $12,400
(52310) Equipment Maintenance $465 $700 $700 $700
(52400) Membership & Dues $725 $700 $700 $700
(52405) Publications $259 $420 $420 $420
(52410) Meetings $0 $1,000 $1,000 $1,000
(52415) Conferences $2,662 $1,600 $1,600 $1,600
(52420) Mileage Reimbursement $0 $200 $200 $200
(52500) Education & Training $135 $1,100 $1,100 $1,100
(53530) Elections $649 $2,000 $2,000 $250,000
OPERATING EXP TOTAL $24,966 $34,120 $34,120 $282,120
Professional Svcs
(54900) PS - Other Prof Svcs $6,821 $13,400 $30,248 $13,400
PROFESSIONAL SVCS TOTAL $6,821 $13,400 $30,248 $13,400
TOTAL $491,334 $453,536 $470,384 $720,217
95
POSITION FUNDING ALLOCATION DETAIL
100140 - City Clerk
Position Name 2027
Allocated FTE Count
Administrative Assistant 0.4
City Clerk 1
Administrative Coordinator 0.575
ALLOCATED FTE COUNT 1.975
96
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $231,988 $221,616 $221,616 $233,159
(50040) Classic Member Retiremnt $40,490 $39,296 $39,296 $40,708
(50042) Classic Member Ual Pmts $25,433 $31,051 $31,051 $35,000
(50044) Pepra Member Retiremnt $660 $787 $787 $812
(50046) Pepra Member Ual Pmts $34 $43 $43 $44
(50050) City Paid Benefits $2,911 $1,386 $1,386 $1,386
(50052) Worker's Compensation $3,598 $3,366 $3,366 $3,906
(50054) Short/Long Term Disability $758 $2,168 $2,168 $2,246
(50056) Medicare Expense $3,577 $3,219 $3,219 $3,257
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
97
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
(50060) Benefit Allotment $28,172 $27,384 $27,384 $28,704
(50072) Auto Allowance $1,200 $1,200 $1,200 $1,200
(50074) Technology Allowance $750 $750 $750 $750
PERSONNEL SERVICES TOTAL $339,571 $332,266 $332,266 $351,172
Supplies $2,717 $4,000 $4,000 $4,000
Operating Exp
(52110) Printing $3,455 $5,750 $5,750 $5,000
(52160) Advertising $1,325 $5,500 $5,500 $5,500
(52400) Membership & Dues $6,295 $9,435 $9,435 $9,435
(52410) Meetings $395 $6,000 $6,000 $4,000
(52415) Conferences $1,384 $11,000 $11,000 $8,000
(52500) Education & Training $2,207 $4,600 $4,600 $0
(52601) Shop Local Initiative $34,504 $49,080 $49,080 $34,080
OPERATING EXP TOTAL $49,565 $91,365 $91,365 $66,015
Professional Svcs
(54900) PS - Other Prof Svcs $13,751 $39,000 $112,500 $22,000
PROFESSIONAL SVCS TOTAL $13,751 $39,000 $112,500 $22,000
Contract Services
(55000) Cs - Contract Services $9,901 $24,000 $24,000 $12,000
CONTRACT SERVICES TOTAL $9,901 $24,000 $24,000 $12,000
TOTAL $415,504 $490,631 $564,131 $455,187
POSITION FUNDING ALLOCATION DETAIL
100150 - Economic Development
Position Name 2027
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
98
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 26/27
www.diamondbarca.gov
99
FINANCE ORGANIZATIONAL CHART
BUDGET DETAIL
100210 - Finance
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $540,309 $575,608 $575,608 $579,511
(50020) Over Time Wages $3,617 $1,500 $1,500 $1,500
(50040) Classic Member Retiremnt $68,415 $62,574 $62,574 $64,819
(50042) Classic Member Ual Pmts $39,860 $48,066 $48,066 $54,179
(50044) Pepra Member Retiremnt $12,709 $18,418 $18,418 $18,849
(50046) Pepra Member Ual Pmts $814 $996 $996 $1,024
(50050) City Paid Benefits $9,688 $4,984 $4,984 $4,873
(50052) Worker's Compensation $4,968 $4,725 $4,725 $5,446
(50054) Short/Long Term Disability $2,179 $5,494 $5,494 $5,673
(50056) Medicare Expense $8,371 $7,965 $7,965 $8,226
(50060) Benefit Allotment $94,736 $93,818 $93,818 $96,632
(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 $789,760 $828,033 $828,033 $844,617
Supplies
100
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
(51200) Operating Supplies $3,287 $2,500 $2,500 $2,500
SUPPLIES TOTAL $3,287 $2,500 $2,500 $2,500
Operating Exp
(52110) Printing $2,033 $3,200 $3,200 $2,200
(52160) Advertising $0 $1,600 $1,600 $1,600
(52255) Banking Charges $5,357 $6,200 $6,200 $6,200
(52400) Membership & Dues $2,250 $3,025 $3,025 $3,025
(52405) Publications $851 $850 $850 $860
(52410) Meetings $284 $250 $250 $250
(52415) Conferences $5,951 $9,300 $9,300 $9,300
(52420) Mileage Reimbursement $34 $250 $250 $250
(52500) Education & Training $2,184 $5,900 $5,900 $5,900
(53999) Miscellaneous Expenditures $42 $0 $0 $0
OPERATING EXP TOTAL $18,986 $30,575 $30,575 $29,585
Professional Svcs
(54010) PS - Accounting & Auditing $67,231 $76,750 $86,750 $92,800
(54900) PS - Other Prof Svcs $20,575 $10,300 $10,300 $10,300
PROFESSIONAL SVCS TOTAL $87,807 $87,050 $97,050 $103,100
TOTAL $899,839 $948,158 $958,158 $979,802
POSITION FUNDING ALLOCATION DETAIL
100210 - Finance
Position Name 2027
Allocated FTE Count
Senior Accounting Technician 1.225
Accounting Technician 0.28
Finance Director 0.925
Finance Supervisor 0.935
Senior Accountant 0.8
ALLOCATED FTE COUNT 4.165
101
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 26/27
www.diamondbarca.gov
102
BUDGET DETAIL
100220 - Human Resources & Risk Management
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $250,211 $264,635 $274,635 $299,644
(50040) Classic Member Retiremnt $47,190 $50,017 $50,017 $56,987
(50042) Classic Member Ual Pmts $31,643 $39,471 $39,471 $48,949
(50050) City Paid Benefits $4,678 $4,700 $4,700 $2,109
(50052) Worker's Compensation $2,355 $2,263 $2,263 $2,880
(50054) Short/Long Term Disability $1,107 $2,632 $2,632 $3,000
(50056) Medicare Expense $5,050 $5,266 $5,266 $4,350
(50060) Benefit Allotment $39,164 $44,040 $44,040 $46,440
(50062) Benefits Administration -$3,841 $3,000 $3,000 $3,000
(50072) Auto Allowance $1,320 $1,440 $1,440 $3,000
(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 $469,976 $508,664 $518,664 $561,559
Supplies
(51200) Operating Supplies $1,492 $2,000 $2,000 $2,000
(51300) Small Tools & Equipment $6,452 $8,000 $3,900 $8,000
(51400) Promotional Supplies $1,482 $2,000 $2,000 $2,000
SUPPLIES TOTAL $9,426 $12,000 $7,900 $12,000
Operating Exp
(52110) Printing $122 $500 $100 $500
(52160) Advertising $1,760 $5,000 $3,000 $5,000
(52400) Membership & Dues $4,470 $4,475 $4,775 $4,475
(52405) Publications $521 $500 $500 $500
(52410) Meetings $1,357 $3,500 $3,500 $3,500
(52415) Conferences $1,204 $2,000 $0 $2,000
(52420) Mileage Reimbursement $0 $100 $100 $100
(52500) Education & Training $5,227 $10,000 $10,000 $10,000
(52505) Employee Tuition Reimbursement $2,500 $3,000 $1,500 $3,000
(52510) Employment Physicals $8,802 $15,500 $15,500 $15,500
(52515) Miscellaneous Employee Benefit $1,833 $2,500 $2,500 $2,500
(52520) Employee Recognition Program $4,219 $4,000 $4,000 $4,000
OPERATING EXP TOTAL $32,016 $51,075 $45,475 $51,075
Professional Svcs
(54900) PS - Other Prof Svcs $44,956 $42,500 $76,310 $42,500
PROFESSIONAL SVCS TOTAL $44,956 $42,500 $76,310 $42,500
TOTAL $556,374 $614,239 $648,349 $667,134
103
POSITION FUNDING ALLOCATION DETAIL
100220 - Human Resources & Risk Management
Position Name 2027
Allocated FTE Count
Human Resources & Risk Director 1
Senior Human Resources Technician 1
ALLOCATED FTE COUNT 2
104
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 26/27
www.diamondbarca.gov
105
INFORMATION SYSTEMS ORGANIZATIONAL CHART
BUDGET DETAIL
100230 - Information Systems
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $565,068 $575,591 $575,591 $576,486
(50020) Over Time Wages $0 $1,500 $1,500 $1,500
(50040) Classic Member Retiremnt $89,573 $90,082 $90,082 $93,315
(50042) Classic Member Ual Pmts $58,139 $71,142 $71,142 $80,189
(50044) Pepra Member Retiremnt $6,443 $6,437 $6,437 $6,641
(50046) Pepra Member Ual Pmts $301 $347 $347 $360
(50050) City Paid Benefits $6,585 $3,977 $3,977 $3,977
(50052) Worker's Compensation $9,242 $8,626 $8,626 $10,010
(50054) Short/Long Term Disability $2,225 $5,541 $5,541 $5,740
(50056) Medicare Expense $8,419 $8,359 $8,359 $8,323
(50060) Benefit Allotment $78,977 $82,917 $82,917 $87,417
(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 $831,573 $860,759 $860,759 $880,198
Supplies
(51200) Operating Supplies $20,183 $28,000 $36,000 $39,000
(51300) Small Tools & Equipment $117 $2,500 $2,500 $2,500
SUPPLIES TOTAL $20,300 $30,500 $38,500 $41,500
Operating Exp
(52100) Photocopying $0 $8,000 $8,000 $8,000
(52200) Telephone $98,137 $94,400 $136,400 $142,800
(52310) Equipment Maintenance $0 $3,300 $3,300 $3,500
(52314) Computer Maintenance $575,271 $598,700 $598,700 $639,050
(52400) Membership & Dues $1,953 $2,200 $2,200 $2,200
(52410) Meetings $40 $500 $500 $500
(52415) Conferences $4,604 $6,000 $6,000 $6,000
(52420) Mileage Reimbursement $0 $100 $100 $100
106
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
(52500) Education & Training $0 $1,500 $1,500 $1,500
OPERATING EXP TOTAL $680,005 $714,700 $756,700 $803,650
Professional Svcs
(54030) PS - Data Processing Services $45,415 $44,500 $44,500 $44,500
(54900) PS - Other Prof Svcs $47,414 $57,500 $57,500 $57,500
PROFESSIONAL SVCS TOTAL $92,829 $102,000 $102,000 $102,000
Contract Services
(55000) Cs - Contract Services $11,838 $33,700 $33,700 $33,700
CONTRACT SERVICES TOTAL $11,838 $33,700 $33,700 $33,700
TOTAL $1,636,544 $1,741,659 $1,791,659 $1,861,048
POSITION FUNDING ALLOCATION DETAIL
100230 - Information Systems
Position Name 2027
Allocated FTE Count
Network/Systems Administrator 1.875
Network/Systems Technician 0.925
Information Systems Director 0.95
ALLOCATED FTE COUNT 3.75
107
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 26/27
www.diamondbarca.gov
108
Community Relations Organizational Chart
BUDGET DETAIL
100240 - Community Relations
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $388,801 $367,738 $367,738 $388,205
(50020) Over Time Wages $8,817 $6,000 $6,000 $6,000
(50040) Classic Member Retiremnt $25,169 $35,786 $35,786 $37,069
(50042) Classic Member Ual Pmts $29,279 $28,228 $28,228 $31,818
(50044) Pepra Member Retiremnt $17,453 $13,801 $13,801 $14,634
(50046) Pepra Member Ual Pmts $665 $746 $746 $794
(50050) City Paid Benefits $5,168 $3,805 $3,805 $3,805
(50052) Worker's Compensation $8,440 $6,763 $6,763 $7,886
(50054) Short/Long Term Disability $1,856 $3,596 $3,596 $3,775
(50056) Medicare Expense $6,065 $5,334 $5,334 $5,474
(50060) Benefit Allotment $69,356 $72,648 $72,648 $76,608
(50072) Auto Allowance $1,404 $1,296 $1,296 $1,296
(50074) Technology Allowance $1,080 $1,500 $1,500 $1,500
PERSONNEL SERVICES TOTAL $563,553 $547,241 $547,241 $578,864
Supplies
(51200) Operating Supplies $8,614 $21,100 $21,100 $19,600
(51300) Small Tools & Equipment $1,437 $1,200 $1,200 $1,200
(51400) Promotional Supplies $26,374 $32,500 $32,500 $32,500
SUPPLIES TOTAL $36,424 $54,800 $54,800 $53,300
Operating Exp
(52110) Printing $93,981 $111,200 $111,200 $111,200
(52130) Photography $1,419 $9,250 $9,250 $9,250
(52160) Advertising $11,307 $13,250 $13,249 $12,500
(52170) Postage $75,000 $55,000 $55,000 $55,000
(52302) Rental/Lease - Real Property $0 $13,800 $13,800 $13,800
(52400) Membership & Dues $2,489 $2,540 $2,540 $2,445
(52405) Publications $0 $500 $500 $500
(52410) Meetings $0 $1,200 $1,200 $1,200
(52415) Conferences $6,227 $8,000 $8,000 $6,300
(52420) Mileage Reimbursement $0 $200 $200 $200
(52500) Education & Training $1,407 $4,500 $4,500 $4,500
OPERATING EXP TOTAL $191,831 $219,440 $219,439 $216,895
Professional Svcs
(54900) PS - Other Prof Svcs $66,379 $156,500 $156,500 $71,400
109
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
PROFESSIONAL SVCS TOTAL $66,379 $156,500 $156,500 $71,400
Contract Services
(55000) Cs - Contract Services $17,569 $3,500 $3,500 $3,500
CONTRACT SERVICES TOTAL $17,569 $3,500 $3,500 $3,500
TOTAL $875,756 $981,481 $981,480 $923,959
POSITION FUNDING ALLOCATION DETAIL
100240 - Community Relations
Position Name 2027
Allocated FTE Count
Community Relations Coordinator 0.85
Community Relations Manager 0.7
Media Specialist 1.75
ALLOCATED FTE COUNT 3.3
110
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
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $80,653 $121,994 $121,994 $125,349
(50020) Over Time Wages $10 $2,500 $2,500 $2,500
(50040) Classic Member Retiremnt $12,973 $15,433 $15,433 $15,987
(50042) Classic Member Ual Pmts $10,105 $12,180 $12,180 $13,729
(50044) Pepra Member Retiremnt $842 $3,055 $3,055 $3,151
(50046) Pepra Member Ual Pmts $138 $165 $165 $171
(50050) City Paid Benefits $812 $1,163 $1,163 $1,163
(50052) Worker's Compensation $3,568 $3,302 $3,302 $3,818
(50054) Short/Long Term Disability $331 $1,191 $1,191 $1,234
(50056) Medicare Expense $1,215 $1,776 $1,776 $1,789
(50060) Benefit Allotment $11,415 $23,166 $23,166 $24,426
(50072) Auto Allowance $222 $222 $222 $222
(50074) Technology Allowance $120 $120 $120 $120
PERSONNEL SERVICES TOTAL $122,402 $186,267 $186,267 $193,659
Supplies
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
111
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
(51200) Operating Supplies $41,722 $51,000 $51,000 $55,000
(51300) Small Tools & Equipment $1,586 $2,000 $2,000 $2,000
SUPPLIES TOTAL $43,308 $53,000 $53,000 $57,000
Operating Exp
(52210) Electric Utility Expenditure $202,856 $200,000 $200,000 $220,000
(52215) Gas Utility Expenditure $9,511 $10,000 $10,000 $10,000
(52220) Water Utility Expenditure $14,524 $15,000 $15,000 $15,000
(52300) Rental/Lease - Equipmnt $0 $2,000 $2,000 $2,000
(52320) Maint Of Grounds/Buildings $279,820 $319,600 $335,100 $333,100
(52400) Membership & Dues $31,923 $45,000 $45,000 $35,000
OPERATING EXP TOTAL $538,634 $591,600 $607,100 $615,100
Professional Svcs $0 $0 $120,000 $0
Capital Outlay Exp
(56120) Furniture & Fixtures Exp $6,610 $2,000 $2,000 $2,000
CAPITAL OUTLAY EXP TOTAL $6,610 $2,000 $2,000 $2,000
TOTAL $710,954 $832,867 $968,367 $867,759
POSITION FUNDING ALLOCATION DETAIL
100620 - Civic Center
Position Name 2027
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
112
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Supplies
(51200) Operating Supplies $12,227 $28,000 $28,000 $28,000
(51300) Small Tools & Equipment $2,000 $2,500 $3,500 $3,500
SUPPLIES TOTAL $14,227 $30,500 $31,500 $31,500
Operating Exp
(52200) Telephone $10,478 $10,500 $11,500 $11,500
(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 $6,011 $8,000 $9,500 $9,500
(52400) Membership & Dues $3,478 $3,860 $3,860 $4,760
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
113
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
(52410) Meetings $159 $3,000 $3,000 $3,000
(52500) Education & Training $0 $2,000 $2,000 $2,000
(53500) Criminal Apprehension Reward $0 $2,500 $2,500 $1,500
(53510) Public Safety Outreach $5,519 $12,500 $12,500 $10,000
OPERATING EXP TOTAL $26,990 $44,260 $46,760 $44,160
Professional Svcs
(54900) PS - Other Prof Svcs $177,923 $178,500 $178,500 $8,500
PROFESSIONAL SVCS TOTAL $177,923 $178,500 $178,500 $8,500
Contract Services
(55400) Cs - Sheriff's Department $7,984,309 $8,603,590 $8,603,590 $8,888,490
(55402) Cs-Sheriff - Special Events $177,817 $212,000 $212,000 $192,000
(55404) Cs - Animal Control $463,359 $556,800 $556,800 $572,300
(55406) Cs - Fire Department $7,359 $8,000 $8,000 $8,000
(55408) Cs - Parking Citation Admin $24,253 $32,500 $32,500 $32,500
(55410) Cs - Wild Animal Control $323 $7,500 $7,500 $7,500
(55412) Cs - Crossing Guard Services $252,801 $289,800 $289,800 $289,800
CONTRACT SERVICES TOTAL $8,910,221 $9,710,190 $9,710,190 $9,990,590
TOTAL $9,129,361 $9,963,450 $9,966,950 $10,074,750
114
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 26/27
www.diamondbarca.gov
115
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 As Required
Fingerprint Program As Required
BUDGET DETAIL
100310 - Law Enforcement
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Supplies
(51200) Operating Supplies $1,678 $4,000 $4,000 $4,000
(51300) Small Tools & Equipment $2,000 $2,500 $3,500 $3,500
SUPPLIES TOTAL $3,678 $6,500 $7,500 $7,500
Operating Exp
(52310) Equipment Maintenance $1,769 $2,500 $4,000 $4,000
(53500) Criminal Apprehension Reward $0 $2,500 $2,500 $1,500
(53510) Public Safety Outreach $5,519 $5,000 $5,000 $2,500
OPERATING EXP TOTAL $7,287 $10,000 $11,500 $8,000
Professional Svcs $165,000 $170,000 $170,000 $0
Contract Services
(55400) Cs - Sheriff's Department $7,984,309 $8,603,590 $8,603,590 $8,888,490
(55402) Cs-Sheriff - Special Events $177,817 $212,000 $212,000 $192,000
(55408) Cs - Parking Citation Admin $24,253 $32,500 $32,500 $32,500
(55412) Cs - Crossing Guard Services $252,801 $289,800 $289,800 $289,800
CONTRACT SERVICES TOTAL $8,439,180 $9,137,890 $9,137,890 $9,402,790
TOTAL $8,615,145 $9,324,390 $9,326,890 $9,418,290
116
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
2024 - 25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Supplies
(51200) Operating Supplies $22 $1,000 $1,000 $1,000
SUPPLIES TOTAL $22 $1,000 $1,000 $1,000
Operating Exp
(52410) Meetings $159 $3,000 $3,000 $3,000
OPERATING EXP TOTAL $159 $3,000 $3,000 $3,000
TOTAL $181 $4,000 $4,000 $4,000
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
117
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 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 26/27
www.diamondbarca.gov
118
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Operating Exp $0 $7,500 $7,500 $7,500
Contract Services
(55404) Cs - Animal Control $463,359 $556,800 $556,800 $572,300
(55410) Cs - Wild Animal Control $323 $7,500 $7,500 $7,500
CONTRACT SERVICES TOTAL $463,682 $564,300 $564,300 $579,800
TOTAL $463,682 $571,800 $571,800 $587,300
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
119
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 26/27
www.diamondbarca.gov
120
BUDGET DETAIL
100350 - Emergency Preparedness
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Supplies
(51200) Operating Supplies $10,527 $23,000 $23,000 $23,000
SUPPLIES TOTAL $10,527 $23,000 $23,000 $23,000
Operating Exp
(52200) Telephone $10,478 $10,500 $11,500 $11,500
(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 $4,242 $5,500 $5,500 $5,500
(52400) Membership & Dues $3,478 $3,860 $3,860 $4,760
(52500) Education & Training $0 $2,000 $2,000 $2,000
OPERATING EXP TOTAL $19,543 $23,760 $24,760 $25,660
Professional Svcs
(54900) PS - Other Prof Svcs $12,923 $8,500 $8,500 $8,500
PROFESSIONAL SVCS TOTAL $12,923 $8,500 $8,500 $8,500
TOTAL $42,993 $55,260 $56,260 $57,160
121
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 26/27
www.diamondbarca.gov
122
COMMUNITY DEVELOPMENT ORGANIZATIONAL CHART
123
COMMUNITY DEVELOPMENT DEPARTMENT BUDGET
Community Development Department Summary
2024 - 25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Personnel Services $1,696,872 $1,827,782 $1,728,232 $1,951,411
Supplies $2,500 $4,600 $6,700 $4,600
Operating Exp $70,369 $76,695 $73,695 $81,195
Contract Services $776,883 $685,500 $994,500 $1,219,570
TOTAL $2,546,623 $2,594,577 $2,803,127 $3,256,776
124
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 26/27
www.diamondbarca.gov
125
BUDGET DETAIL
100410 - Planning
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $616,530 $585,841 $585,841 $631,079
(50020) Over Time Wages $785 $5,000 $5,000 $5,000
(50040) Classic Member Retiremnt $89,367 $92,902 $92,902 $96,235
(50042) Classic Member Ual Pmts $60,011 $73,335 $73,335 $82,661
(50044) Pepra Member Retiremnt $8,116 $6,644 $6,644 $7,192
(50046) Pepra Member Ual Pmts $448 $358 $358 $390
(50050) City Paid Benefits $8,207 $4,713 $4,713 $4,713
(50052) Worker's Compensation $11,928 $10,350 $10,350 $12,113
(50054) Short/Long Term Disability $2,593 $5,712 $5,712 $5,960
(50056) Medicare Expense $9,567 $8,507 $8,507 $8,642
(50060) Benefit Allotment $92,455 $96,636 $96,636 $101,916
(50072) Auto Allowance $2,940 $2,940 $2,940 $2,940
(50074) Technology Allowance $1,800 $1,800 $1,800 $1,800
PERSONNEL SERVICES TOTAL $904,747 $894,738 $894,738 $960,641
Supplies
(51200) Operating Supplies $1,227 $1,200 $3,300 $1,200
SUPPLIES TOTAL $1,227 $1,200 $3,300 $1,200
Operating Exp
(52160) Advertising $3,001 $3,000 $5,000 $3,000
(52400) Membership & Dues $2,201 $2,000 $2,000 $2,100
(52410) Meetings $76 $400 $400 $400
(52415) Conferences $3,365 $2,600 $2,600 $7,000
(52420) Mileage Reimbursement $0 $300 $300 $300
(52500) Education & Training $0 $600 $600 $600
(52525) Commissioner Compensation $3,380 $5,000 $4,000 $5,000
OPERATING EXP TOTAL $12,022 $13,900 $14,900 $18,400
TOTAL $917,996 $909,838 $912,938 $980,241
POSITION FUNDING ALLOCATION DETAIL
100410 - Planning
Position Name 2027
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
126
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $222,180 $288,864 $238,864 $304,201
(50020) Over Time Wages $14,260 $250 $700 $250
(50040) Classic Member Retiremnt $24,029 $24,930 $24,930 $25,818
(50042) Classic Member Ual Pmts $16,212 $19,521 $19,521 $22,004
(50044) Pepra Member Retiremnt $6,962 $12,472 $12,472 $13,477
(50046) Pepra Member Ual Pmts $598 $672 $672 $729
(50050) City Paid Benefits $4,849 $3,534 $3,534 $3,534
(50052) Worker's Compensation $3,081 $2,817 $2,817 $3,335
(50054) Short/Long Term Disability $1,184 $2,845 $2,845 $3,024
(50056) Medicare Expense $3,558 $4,190 $4,190 $4,385
(50060) Benefit Allotment $56,753 $68,850 $68,850 $72,630
(50072) Auto Allowance $450 $450 $450 $450
(50074) Technology Allowance $180 $180 $180 $180
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
127
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
PERSONNEL SERVICES TOTAL $354,296 $429,575 $380,025 $454,017
Supplies
(51200) Operating Supplies $201 $1,200 $1,200 $1,200
SUPPLIES TOTAL $201 $1,200 $1,200 $1,200
Operating Exp
(52255) Banking Charges $45,264 $43,000 $43,000 $43,000
(52302) Rental/Lease - Real Property $10,024 $11,200 $11,200 $11,200
(52500) Education & Training $0 $900 $900 $900
OPERATING EXP TOTAL $55,288 $55,100 $55,100 $55,100
Contract Services
(55100) Cs - Building & Safety $729,272 $620,000 $925,000 $1,149,870
CONTRACT SERVICES TOTAL $729,272 $620,000 $925,000 $1,149,870
TOTAL $1,139,057 $1,105,875 $1,361,325 $1,660,187
POSITION FUNDING ALLOCATION DETAIL
100420 - Building & Safety
Position Name 2027
Allocated FTE Count
Permit Services Coordinator 1
Community Development Director 0.15
Permit Technician 2
ALLOCATED FTE COUNT 3.15
128
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $303,339 $352,650 $302,650 $377,572
(50020) Over Time Wages $1,256 $5,000 $5,000 $5,000
(50040) Classic Member Retiremnt $16,280 $17,073 $17,073 $17,686
(50042) Classic Member Ual Pmts $11,178 $13,475 $13,475 $15,189
(50044) Pepra Member Retiremnt $16,777 $20,915 $20,915 $21,578
(50046) Pepra Member Ual Pmts $979 $1,130 $1,130 $1,170
(50050) City Paid Benefits $5,457 $3,783 $3,783 $3,783
(50052) Worker's Compensation $7,129 $6,529 $6,529 $7,582
(50054) Short/Long Term Disability $1,454 $3,494 $3,494 $3,620
(50056) Medicare Expense $5,339 $5,116 $5,116 $5,249
(50060) Benefit Allotment $67,590 $73,254 $73,254 $77,274
(50072) Auto Allowance $750 $750 $750 $750
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
129
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
(50074) Technology Allowance $300 $300 $300 $300
PERSONNEL SERVICES TOTAL $437,829 $503,469 $453,469 $536,753
Supplies
(51200) Operating Supplies $999 $1,200 $1,200 $1,200
(51300) Small Tools & Equipment $72 $1,000 $1,000 $1,000
SUPPLIES TOTAL $1,071 $2,200 $2,200 $2,200
Operating Exp
(52110) Printing $525 $1,600 $1,600 $1,600
(52400) Membership & Dues $610 $945 $945 $945
(52410) Meetings $0 $450 $450 $450
(52415) Conferences $1,477 $4,000 $0 $4,000
(52420) Mileage Reimbursement $0 $100 $100 $100
(52500) Education & Training $447 $600 $600 $600
OPERATING EXP TOTAL $3,058 $7,695 $3,695 $7,695
Contract Services
(55130) CS-Short Term Rental Monitoring $0 $5,500 $5,500 $5,700
(55110) Cs-Code Enforcement $6,686 $10,000 $10,000 $10,000
(55120) Cs-Property Abatement $4,025 $10,000 $10,000 $10,000
(55540) Cs - Graffiti Removal $36,900 $40,000 $44,000 $44,000
CONTRACT SERVICES TOTAL $47,611 $65,500 $69,500 $69,700
TOTAL $489,569 $578,864 $528,864 $616,348
POSITION FUNDING ALLOCATION DETAIL
100430 - Neighborhood Improvement
Position Name 2027
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
130
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 26/27
www.diamondbarca.gov
131
PARKS & RECREATION ORGANIZATIONAL CHART
132
PARKS & RECREATION DEPARTMENT BUDGET
Parks & Rec Department Summary
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Personnel Services $2,766,118 $2,944,890 $2,974,890 $3,064,148
Supplies $149,813 $185,950 $185,450 $163,000
Operating Exp $375,083 $490,948 $490,948 $509,948
Professional Svcs $42,238 $22,600 $14,600 $23,850
Contract Services $647,416 $854,450 $884,450 $757,550
Capital Outlay Exp $0 $25,000 $25,000 $30,000
Misc Expenditures $0 $0 $6,000 $7,000
TOTAL $3,980,669 $4,523,838 $4,581,338 $4,555,496
133
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 26/27
www.diamondbarca.gov
134
BUDGET DETAIL
100510 - Diamond Bar Center
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $345,344 $384,813 $384,813 $405,785
(50020) Over Time Wages $758 $2,000 $2,000 $1,500
(50030) Part-Time Wages $448,495 $450,000 $450,000 $450,000
(50040) Classic Member Retiremnt $45,096 $47,814 $47,814 $50,558
(50042) Classic Member Ual Pmts $31,269 $37,714 $37,714 $43,397
(50044) Pepra Member Retiremnt $7,882 $9,802 $9,802 $10,445
(50046) Pepra Member Ual Pmts $428 $528 $528 $566
(50050) City Paid Benefits $3,803 $3,601 $3,601 $3,601
(50052) Worker's Compensation $9,459 $8,828 $8,828 $10,443
(50054) Short/Long Term Disability $1,432 $3,728 $3,728 $3,959
(50056) Medicare Expense $11,726 $10,890 $10,890 $5,740
(50060) Benefit Allotment $59,720 $68,853 $68,853 $72,603
(50072) Auto Allowance $1,722 $3,444 $3,444 $1,722
(50074) Technology Allowance $1,050 $2,100 $2,100 $1,050
PERSONNEL SERVICES TOTAL $968,185 $1,034,115 $1,034,115 $1,061,369
Supplies
(51200) Operating Supplies $14,345 $14,400 $14,400 $14,400
(51210) Janitorial Supplies $28,718 $30,000 $30,000 $30,000
(51300) Small Tools & Equipment $15,114 $2,500 $2,500 $2,500
SUPPLIES TOTAL $58,177 $46,900 $46,900 $46,900
Operating Exp
(52110) Printing $11,247 $13,000 $13,000 $11,000
(52160) Advertising $31,359 $36,500 $36,500 $37,500
(52210) Electric Utility Expenditure $92,098 $120,000 $120,000 $132,000
(52215) Gas Utility Expenditure $10,961 $9,000 $9,000 $9,000
(52220) Water Utility Expenditure $6,785 $6,500 $6,500 $6,500
(52300) Rental/Lease - Equipmnt $0 $2,000 $2,000 $2,000
(52304) Rental/Lease - Exhibit Space $6,263 $8,000 $8,000 $9,000
(52310) Equipment Maintenance $30,848 $51,000 $51,000 $54,500
(52320) Maint Of Grounds/Buildings $75,593 $92,000 $92,000 $92,000
(52415) Conferences $2,256 $3,250 $3,250 $2,500
OPERATING EXP TOTAL $267,411 $341,250 $341,250 $356,000
Professional Svcs
(54900) PS - Other Prof Svcs $15,246 $21,850 $13,850 $23,100
PROFESSIONAL SVCS TOTAL $15,246 $21,850 $13,850 $23,100
Contract Services
(55300) Cs - Special Events $2,777 $7,000 $7,000 $7,750
(55330) Cs - Security $48,815 $75,000 $75,000 $75,000
(55505) Cs - Pw Contract Services $182,246 $209,500 $209,500 $209,000
CONTRACT SERVICES TOTAL $233,839 $291,500 $291,500 $291,750
Capital Outlay Exp
(56116) Equipment $0 $25,000 $25,000 $30,000
CAPITAL OUTLAY EXP TOTAL $0 $25,000 $25,000 $30,000
TOTAL $1,542,858 $1,760,615 $1,752,615 $1,809,119
135
POSITION ALLOCATION FUNDING DETAIL
100510 - Diamond Bar Center
Position Name 2027
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
136
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 26/27
www.diamondbarca.gov
137
BUDGET DETAIL
100520 - Recreation
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $946,461 $967,298 $997,298 $1,070,042
(50020) Over Time Wages $2,408 $7,050 $7,050 $4,245
(50030) Part-Time Wages $346,223 $406,125 $406,125 $364,837
(50040) Classic Member Retiremnt $99,805 $101,079 $101,079 $98,806
(50042) Classic Member Ual Pmts $66,392 $79,689 $79,689 $84,722
(50044) Pepra Member Retiremnt $35,448 $38,326 $38,326 $46,913
(50046) Pepra Member Ual Pmts $1,711 $2,063 $2,063 $2,333
(50050) City Paid Benefits $12,381 $12,541 $12,541 $12,840
(50052) Worker's Compensation $23,434 $21,875 $21,875 $26,732
(50054) Short/Long Term Disability $4,463 $10,053 $10,053 $11,030
(50056) Medicare Expense $20,461 $16,520 $16,520 $16,297
(50060) Benefit Allotment $235,228 $241,016 $241,016 $260,412
(50072) Auto Allowance $1,500 $3,000 $3,000 $1,500
(50074) Technology Allowance $2,020 $4,140 $4,140 $2,070
PERSONNEL SERVICES TOTAL $1,797,933 $1,910,775 $1,940,775 $2,002,779
Supplies
(51200) Operating Supplies $90,819 $128,900 $128,400 $105,950
(51300) Small Tools & Equipment $817 $10,150 $10,150 $10,150
SUPPLIES TOTAL $91,636 $139,050 $138,550 $116,100
Operating Exp
(52110) Printing $16,422 $31,548 $31,548 $23,548
(52160) Advertising $329 $6,000 $6,000 $4,000
(52255) Banking Charges $2,273 $2,500 $2,500 $2,900
(52300) Rental/Lease - Equipmnt $2,789 $0 $0 $0
(52302) Rental/Lease - Real Property $55,790 $68,000 $68,000 $82,250
(52400) Membership & Dues $2,935 $4,050 $4,050 $3,400
(52405) Publications $0 $100 $100 $100
(52410) Meetings $494 $1,000 $1,000 $750
(52415) Conferences $5,878 $7,500 $7,500 $7,500
(52420) Mileage Reimbursement $4 $500 $500 $500
(52500) Education & Training $3,216 $6,000 $6,000 $6,500
(52525) Commissioner Compensation $855 $1,500 $1,500 $1,500
(53520) Admissions - Youth Activities $16,687 $21,000 $21,000 $21,000
OPERATING EXP TOTAL $107,673 $149,698 $149,698 $153,948
Professional Svcs
(54900) PS - Other Prof Svcs $26,992 $750 $750 $750
PROFESSIONAL SVCS TOTAL $26,992 $750 $750 $750
Contract Services
(55300) Cs - Special Events $180,513 $251,800 $251,800 $118,450
(55305) Cs - Athletic Programs $5,304 $6,000 $6,000 $6,000
(55310) Cs - Senior Programs $32,165 $48,350 $48,350 $49,100
(55315) Cs - Youth Programs $4,370 $10,000 $10,000 $10,750
(55320) Cs - Contract Classes $172,026 $224,000 $254,000 $260,000
(55330) Cs - Security $2,169 $2,800 $2,800 $1,500
(55402) Cs-Sheriff - Special Events $17,029 $20,000 $20,000 $20,000
CONTRACT SERVICES TOTAL $413,577 $562,950 $592,950 $465,800
Misc Expenditures $0 $0 $6,000 $7,000
TOTAL $2,437,811 $2,763,223 $2,828,723 $2,746,377
138
POSITION ALLOCATION FUNDING DETAIL
100520 - Recreation
Position Name 2027
Allocated FTE Count
Recreation Coordinator 2.75
Parks & Recreation Director 0.5
Recreation Coordinator-Sports 1
Recreation Superintendent 0.75
Recreation Supervisor 1.7
Rec Specialist PT (30 hr/wk) NEW 26-27 0.75
Recreation Coordinator-DBC2 1
Recreation Coordinator-Seniors 0.45
Recreation Coordinator-DBC 0.75
Senior Maintenance Worker 0.5
Administrative Coordinator 1.1
ALLOCATED FTE COUNT 11.25
139
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 26/27
www.diamondbarca.gov
140
PUBLIC WORKS ORGANIZATIONAL CHART
141
PUBLIC WORKS DEPARTMENT BUDGET
Public Works Department Summary
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Personnel Services $2,083,764 $2,300,946 $2,239,098 $2,401,852
Supplies $124,366 $194,200 $194,200 $172,700
Operating Exp $1,405,492 $1,377,685 $1,393,185 $1,353,535
Professional Svcs $167,188 $329,800 $629,800 $305,300
Contract Services $1,972,667 $2,322,300 $2,415,300 $2,281,060
Capital Outlay Exp $49,012 $42,000 $42,000 $44,000
TOTAL $5,802,489 $6,566,931 $6,913,583 $6,558,447
142
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 26/27
www.diamondbarca.gov
143
BUDGET DETAIL
100610 - Public Works Administration
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $399,990 $374,116 $359,116 $385,618
(50020) Over Time Wages $215 $500 $500 $500
(50040) Classic Member Retiremnt $51,432 $49,127 $49,127 $50,890
(50042) Classic Member Ual Pmts $31,992 $38,780 $38,780 $43,711
(50044) Pepra Member Retiremnt $9,895 $8,801 $8,801 $8,883
(50046) Pepra Member Ual Pmts $413 $477 $477 $484
(50050) City Paid Benefits $6,304 $2,842 $2,842 $2,842
(50052) Worker's Compensation $7,281 $6,717 $6,717 $7,742
(50054) Short/Long Term Disability $1,716 $3,682 $3,682 $3,790
(50056) Medicare Expense $5,868 $5,439 $5,439 $5,495
(50060) Benefit Allotment $63,101 $56,580 $56,580 $59,670
(50072) Auto Allowance $2,109 $2,109 $2,109 $2,109
(50074) Technology Allowance $1,140 $1,800 $1,800 $1,140
PERSONNEL SERVICES TOTAL $581,456 $550,970 $535,970 $572,874
Supplies
(51200) Operating Supplies $1,569 $6,000 $6,000 $6,000
(51300) Small Tools & Equipment $1,339 $1,500 $1,500 $1,500
SUPPLIES TOTAL $2,908 $7,500 $7,500 $7,500
Operating Exp
(52110) Printing $909 $2,000 $2,000 $2,000
(52160) Advertising $1,405 $1,500 $1,500 $1,500
(52400) Membership & Dues $1,067 $3,385 $3,385 $3,385
(52405) Publications $1,268 $1,500 $1,500 $1,500
(52410) Meetings $1,420 $1,000 $1,000 $1,000
(52415) Conferences $1,843 $9,500 $9,500 $9,500
(52420) Mileage Reimbursement $257 $500 $500 $500
(52500) Education & Training $775 $5,000 $5,000 $5,000
(52525) Commissioner Compensation $720 $1,350 $1,350 $1,350
(53999) Miscellaneous Expenditures $40 $0 $0 $0
OPERATING EXP TOTAL $9,703 $25,735 $25,735 $25,735
Professional Svcs
(54200) PS - Environmental Services $5,700 $30,000 $30,000 $0
(54400) PS - Engineering $42,231 $0 $45,000 $0
(54900) PS - Other Prof Svcs $4,026 $4,000 $4,000 $4,500
PROFESSIONAL SVCS TOTAL $51,958 $34,000 $79,000 $4,500
Contract Services
(55550) Cs - Industrial Waste Services $44,646 $50,000 $50,000 $50,000
CONTRACT SERVICES TOTAL $44,646 $50,000 $50,000 $50,000
TOTAL $690,671 $668,205 $698,205 $660,609
144
POSITION ALLOCATION FUNDING DETAIL
100610 - Public Works Administration
Position Name 2027
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
145
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 26/27
www.diamondbarca.gov
146
BUDGET DETAIL
100615 - Engineering
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $190,476 $300,241 $285,241 $310,898
(50020) Over Time Wages $55 $1,500 $1,500 $1,500
(50040) Classic Member Retiremnt $26,642 $30,737 $30,737 $31,839
(50042) Classic Member Ual Pmts $19,806 $24,254 $24,254 $27,338
(50044) Pepra Member Retiremnt $3,787 $11,166 $11,166 $11,322
(50046) Pepra Member Ual Pmts $442 $603 $603 $614
(50050) City Paid Benefits $4,153 $2,990 $2,990 $2,990
(50052) Worker's Compensation $6,145 $6,124 $6,124 $7,050
(50054) Short/Long Term Disability $873 $3,003 $3,003 $3,086
(50056) Medicare Expense $2,850 $4,354 $4,354 $4,475
(50060) Benefit Allotment $33,296 $50,676 $50,676 $62,316
(50072) Auto Allowance $666 $666 $666 $666
(50074) Technology Allowance $360 $360 $360 $360
PERSONNEL SERVICES TOTAL $289,551 $436,674 $421,674 $464,454
Operating Exp $321 $0 $0 $0
Professional Svcs
(54400) PS - Engineering $60,290 $130,500 $230,500 $130,500
(54410) PS - Traffic $54,613 $115,000 $115,000 $115,000
(54420) PS - Plan Checking $328 $20,000 $20,000 $20,000
(54430) PS - Soils/Surveying $0 $20,000 $55,000 $30,000
(54440) PS - Inspection $0 $10,300 $10,300 $5,300
PROFESSIONAL SVCS TOTAL $115,230 $295,800 $430,800 $300,800
TOTAL $405,102 $732,474 $852,474 $765,254
POSITION ALLOCATION FUNDING DETAIL
100615 - Engineering
Position Name 2027
Allocated FTE Count
Engineering Tech (Fmly 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
147
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 26/27
www.diamondbarca.gov
148
BUDGET DETAIL
100630 - Parks & Facilities Maintenance
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $406,253 $387,466 $387,466 $401,120
(50020) Over Time Wages $1,619 $8,000 $8,000 $8,000
(50030) Part-Time Wages $0 $16,848 $0 $16,848
(50040) Classic Member Retiremnt $37,547 $35,532 $35,532 $36,807
(50042) Classic Member Ual Pmts $23,266 $28,042 $28,042 $31,608
(50044) Pepra Member Retiremnt $15,676 $15,180 $15,180 $15,661
(50046) Pepra Member Ual Pmts $698 $819 $819 $849
(50050) City Paid Benefits $6,100 $3,499 $3,499 $3,499
(50052) Worker's Compensation $10,399 $9,593 $9,593 $11,071
(50054) Short/Long Term Disability $1,821 $3,752 $3,752 $3,887
(50056) Medicare Expense $6,163 $5,864 $5,864 $5,880
(50060) Benefit Allotment $80,758 $77,508 $77,508 $81,738
(50072) Auto Allowance $222 $222 $222 $222
(50074) Technology Allowance $120 $120 $120 $120
PERSONNEL SERVICES TOTAL $590,644 $592,445 $575,597 $617,310
Supplies
(51200) Operating Supplies $32,772 $45,700 $45,700 $40,200
(51300) Small Tools & Equipment $4,998 $5,000 $5,000 $10,000
SUPPLIES TOTAL $37,770 $50,700 $50,700 $50,200
Operating Exp
(52210) Electric Utility Expenditure $53,875 $58,000 $58,000 $61,000
(52215) Gas Utility Expenditure $2,459 $5,200 $5,200 $3,500
(52220) Water Utility Expenditure $416,906 $314,700 $314,700 $264,700
(52300) Rental/Lease - Equipmnt $7,497 $7,500 $7,500 $7,500
(52320) Maint Of Grounds/Buildings $240,579 $215,500 $215,500 $216,500
(52400) Membership & Dues $1,098 $1,450 $1,450 $1,500
(52415) Conferences $1,820 $5,000 $5,000 $5,000
OPERATING EXP TOTAL $724,234 $607,350 $607,350 $559,700
Contract Services
(55000) Cs - Contract Services $6,264 $0 $0 $0
(55505) Cs - Pw Contract Services $287,092 $422,500 $515,500 $595,260
CONTRACT SERVICES TOTAL $293,356 $422,500 $515,500 $595,260
Capital Outlay Exp
(56110) Buildings/Facilities Exp $5,314 $0 $0 $0
(56116) Equipment $37,089 $40,000 $40,000 $42,000
CAPITAL OUTLAY EXP TOTAL $42,402 $40,000 $40,000 $42,000
TOTAL $1,688,405 $1,712,995 $1,789,147 $1,864,470
149
POSITION ALLOCATION FUNDING DETAIL
100630 - Parks & Facilities Maintenance
Position Name 2027
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
150
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Contract Services
(55522) Cs - Tree Maintenance $300,961 $378,800 $378,800 $328,800
(55528) Cs - Pkwy/Vegetation Control $37,356 $44,000 $44,000 $0
CONTRACT SERVICES TOTAL $338,317 $422,800 $422,800 $328,800
TOTAL $338,317 $422,800 $422,800 $328,800
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
151
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 26/27
www.diamondbarca.gov
152
BUDGET DETAIL
100655 - Road Maintenance
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Personnel Services
(50010) Salaries $333,123 $357,016 $342,016 $364,658
(50020) Over Time Wages $2,926 $3,500 $3,500 $3,500
(50040) Classic Member Retiremnt $35,769 $37,349 $37,349 $38,689
(50042) Classic Member Ual Pmts $24,244 $29,479 $29,479 $33,227
(50044) Pepra Member Retiremnt $11,245 $12,425 $12,425 $12,897
(50046) Pepra Member Ual Pmts $560 $670 $670 $698
(50050) City Paid Benefits $7,642 $3,174 $3,174 $3,174
(50052) Worker's Compensation $10,324 $9,657 $9,657 $11,229
(50054) Short/Long Term Disability $1,500 $3,505 $3,505 $3,641
(50056) Medicare Expense $4,889 $5,182 $5,182 $5,279
(50060) Benefit Allotment $66,806 $71,949 $71,949 $75,879
(50072) Auto Allowance $444 $444 $444 $444
(50074) Technology Allowance $240 $240 $240 $240
PERSONNEL SERVICES TOTAL $499,711 $534,590 $519,590 $553,555
Supplies
(51200) Operating Supplies $2,022 $3,000 $3,000 $3,000
(51250) Road Maintenance Supplies $36,071 $70,000 $70,000 $50,000
(51300) Small Tools & Equipment $2,286 $10,000 $10,000 $5,000
SUPPLIES TOTAL $40,380 $83,000 $83,000 $58,000
Operating Exp
(52210) Electric Utility Expenditure $117,124 $132,000 $132,000 $132,000
(52300) Rental/Lease - Equipmnt $9,566 $15,000 $15,000 $15,000
(52310) Equipment Maintenance $5,911 $6,000 $6,000 $6,000
OPERATING EXP TOTAL $132,601 $153,000 $153,000 $153,000
Contract Services
(55510) Cs - Street Sweeping $180,849 $210,000 $210,000 $203,000
(55512) Cs - Road Maintenance $898,740 $898,000 $898,000 $785,000
(55528) Cs - Pkwy/Vegetation Control $114,459 $160,000 $160,000 $160,000
(55530) Cs - Right Of Way Clean Up $51,531 $65,000 $65,000 $65,000
(55536) Cs - Traffic Signal Maint $50,771 $94,000 $94,000 $94,000
CONTRACT SERVICES TOTAL $1,296,349 $1,427,000 $1,427,000 $1,307,000
TOTAL $1,969,041 $2,197,590 $2,182,590 $2,071,555
153
POSITION ALLOCATION FUNDING DETAIL
100655 - Road Maintenance
Position Name 2027
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
154
TOTAL TRANSFERS IN
Total Transfers In
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
(49100) Transfer In - General Fd $3,465,674 $1,595,375 $3,146,860 $2,286,776
(49102) Transfer In - Law Enforcement $35,837 $50,000 $50,000 $50,000
(49104) Transfer In - Tech Reserve $705,000 $250,000 $250,000 $0
(49105) Transfer In - Opeb Reserve $88,000 $88,000 $88,000 $88,000
(49201) Transfer In - Measure W $245,159 $0 $85,293 $0
(49202) Transfer In - Rmra Fund $3,779,186 $0 $0 $0
(49203) Transfer In - Measure M $925,803 $0 $24,781 $0
(49204) Transfer In - Measure R $662,494 $0 $224,820 $0
(49205) Transfer In - Gas Tax Fd $1,521,653 $1,435,000 $1,435,000 $1,435,000
(49206) Transfer In - Prop A $38,947 $0 $0 $0
(49207) Transfer In - Prop C $2,431,551 $0 $0 $0
(49209) Transfer In - Tda/Trails Fund $26,439 $0 $5,080 $0
(49225) Transfer In - Cdbg Fund $101,421 $0 $0 $0
(49250) Transfer In - Ab939 $0 $10,000 $10,000 $10,000
(49251) Transfer In - Ab2766 $0 $0 $0 $35,000
(49252) Transfer In-Waste Hauler $140,871 $0 $0 $0
(49262) Transfer In - Park Development $1,355,309 $0 $509,641 $0
(49270) Transfer In - Peg Fees $400,744 $0 $0 $0
(49280) Transfer In - Cops Fund $152,500 $152,500 $152,500 $152,500
(49501) Transfer In - Self Insurance $0 $100,000 $100,000 $0
(49504) Transfer In -Building/Facility $10,000 $0 $0 $0
TOTAL $16,086,588 $3,680,875 $6,081,975 $4,057,276
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
155
TOTAL TRANSFERS OUT
Total Transfers Out
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
(59107) Transfer Out - Homelessness ResponseFund $50,000 $50,000 $50,000 $25,000
(59100) Transfer Out - General Fund $1,484,686 $1,647,500 $1,647,500 $1,647,500
(59101) Transfer Out - Com Org Fund $11,850 $20,000 $20,000 $10,000
(59102) Transfer Out - Law Enforcement $263,609 $0 $0 $0
(59103) Transfer Out - General Plan Reserve $58,000 $0 $0 $0
(59104) Transfer Out - Tech Reserve Fd $100,000 $100,000 $100,000 $100,000
(59106) Transfer Out - Covid19 Fund $0 $0 $106,000 $0
(59105) Transfer Out - OPEB Res Fund $40,000 $44,000 $44,000 $44,000
(59238) Transfer Out - Llad #38 $0 $217,326 $525,803 $88,378
(59239) Transfer Out - Llad #39 $44,037 $45,535 $45,535 $42,638
(59241) Transfer Out-Llad #41 $11,955 $12,314 $12,314 $17,453
(59248) Transfer Out - Tres Hermanos $95,473 $80,000 $80,000 $120,000
(59256) Transfer Out - Haz Elim Grant $0 $0 $0 $56,000
(59301) Transfer Out - Cip Fund $11,359,263 $0 $1,986,628 $0
(59401) Transfer Out - Debt Service $717,935 $729,700 $729,700 $726,000
(59501) Transfer Out - Self Insurance $580,000 $0 $0 $820,807
(59502) Transfer Out - Vehicle Repl Fund $269,000 $296,500 $296,500 $171,500
(59503) Transfer Out-Computer Equip Fund $758,580 $250,000 $250,000 $0
(59504) Transfer Out - Building Fund $154,200 $100,000 $100,000 $100,000
(59601) Transfer Out - OPEB Trust $88,000 $88,000 $88,000 $88,000
TOTAL $16,086,588 $3,680,875 $6,081,980 $4,057,276
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
156
PERSONNEL SUMMARY
FY 2026/27 Proposed Budget
Includes two (2) reclassifications:
•Parks & Recreation Department: (1) Part Time (PT) Pre-School Teacher to PT Recreation Specialist
•Public Works Department: (1) Public Works Inspector to Engineering Technician
FY 2025/26 Revised Budget
Includes one (1) reclassification:
•Human Resources Department: (1) Human Resources & Risk Manager to Human Resources & Risk
Director
FY 2025/26 Adopted Budget
No personnel changes for adopted 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
City of Diamond Bar Budget
Fiscal Year 26/27
158
159
160
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
Interfund Transfers
(49100) Transfer In - General Fd $11,850 $20,000 $20,000 $10,000
INTERFUND TRANSFERS TOTAL $11,850 $20,000 $20,000 $10,000
REVENUES TOTAL $11,850 $20,000 $20,000 $10,000
Expenses
Operating Exp
(52600) Contributions - Comm Grps $11,850 $20,000 $20,000 $10,000
OPERATING EXP TOTAL $11,850 $20,000 $20,000 $10,000
EXPENSES TOTAL $11,850 $20,000 $20,000 $10,000
REVENUES LESS EXPENSES $0 $0 $0 $0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
162
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues $325,690 $0 $0 $0
Expenses
Capital Outlay Exp $0 $0 $32,268 $0
Interfund Transfer Out
(59100) Transfer Out - General Fund $35,837 $50,000 $50,000 $50,000
INTERFUND TRANSFER OUT TOTAL $35,837 $50,000 $50,000 $50,000
EXPENSES TOTAL $35,837 $50,000 $82,268 $50,000
REVENUES LESS EXPENSES $289,853 -$50,000 -$82,268 -$50,000
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
163
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues $80,898 $0 $0 $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 $3,500 $2,500
(52160) Advertising $0 $2,500 $3,500 $2,500
(52170) Postage $0 $6,000 $6,000 $6,000
OPERATING EXP TOTAL $0 $11,000 $13,000 $11,000
Professional Svcs
(54900) PS - Other Prof Svcs $209,467 $0 $172,482 $0
PROFESSIONAL SVCS TOTAL $209,467 $0 $172,482 $0
EXPENSES TOTAL $209,467 $12,000 $186,482 $12,000
REVENUES LESS EXPENSES -$128,569 -$12,000 -$186,482 -$12,000
City of Diamond Bar Budget
Fiscal Year 25/26
www.diamondbarca.gov
164
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
Building Fees
(48020) Plan Check Fees-Bldg/Sfty -$114 $0 $0 $0
(48030) Permit System Replacement $50,919 $74,000 $74,000 $290,000
BUILDING FEES TOTAL $50,804 $74,000 $74,000 $290,000
Investment Income
(48500) Investment Earnings $20,726 $0 $0 $0
(48510) Unrealized Gain/Loss Fmv $10,337 $0 $0 $0
INVESTMENT INCOME TOTAL $31,063 $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 $181,867 $174,000 $174,000 $390,000
Expenses
Interfund Transfer Out
(59503) Transfer Out-Computer EquipFund $705,000 $250,000 $250,000 $0
INTERFUND TRANSFER OUT TOTAL $705,000 $250,000 $250,000 $0
EXPENSES TOTAL $705,000 $250,000 $250,000 $0
REVENUES LESS EXPENSES -$523,133 -$76,000 -$76,000 $390,000
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
165
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)
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Investment Income
(48500) Investment Earnings $10,492 $0 $0 $0
(48510) Unrealized Gain/Loss Fmv $5,233 $0 $0 $0
INVESTMENT INCOME TOTAL $15,725 $0 $0 $0
Interfund Transfers
(49100) Transfer In - General Fd $40,000 $44,000 $44,000 $44,000
INTERFUND TRANSFERS TOTAL $40,000 $44,000 $44,000 $44,000
TOTAL $55,725 $44,000 $44,000 $44,000
BUDGET DETAIL (EXPENSES)
105 - OPEB Fund Official (Expenses)
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Personnel Services
(50048) Post Emplymt Beneft (OPEB)$21,889 $22,000 $22,000 $22,000
PERSONNEL SERVICES TOTAL $21,889 $22,000 $22,000 $22,000
Interfund Transfer Out
(59601) Transfer Out - OPEB Trust $88,000 $88,000 $88,000 $88,000
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
166
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 ProposedBudget
INTERFUND TRANSFER OUT TOTAL $88,000 $88,000 $88,000 $88,000
TOTAL $109,889 $110,000 $110,000 $110,000
167
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
Investment Income $125 $0 $0 $0
Interfund Transfers
(49100) Transfer In - General Fd $50,000 $50,000 $50,000 $25,000
INTERFUND TRANSFERS TOTAL $50,000 $50,000 $50,000 $25,000
REVENUES TOTAL $50,125 $50,000 $50,000 $25,000
Expenses
Contract Services
(55000) Cs - Contract Services $22,145 $50,000 $50,000 $25,000
CONTRACT SERVICES TOTAL $22,145 $50,000 $50,000 $25,000
EXPENSES TOTAL $22,145 $50,000 $50,000 $25,000
REVENUES LESS EXPENSES $27,979 $0 $0 $0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
168
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 2027
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
County Revenue
(44050) Measure W Revenue $842,223 $838,000 $838,000 $838,000
COUNTY REVENUE TOTAL $842,223 $838,000 $838,000 $838,000
Investment Income
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
170
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
(48500) Investment Earnings $64,032 $0 $0 $0
(48510) Unrealized Gain/Loss Fmv $31,934 $0 $0 $0
INVESTMENT INCOME TOTAL $95,966 $0 $0 $0
REVENUES TOTAL $938,189 $838,000 $838,000 $838,000
Expenses
Personnel Services
(50010) Salaries $94,670 $134,354 $134,354 $138,426
(50040) Classic Member Retiremnt $9,622 $11,433 $11,433 $11,843
(50042) Classic Member Ual Pmts $7,425 $9,026 $9,026 $10,174
(50044) Pepra Member Retiremnt $3,406 $5,823 $5,823 $5,942
(50046) Pepra Member Ual Pmts $99 $115 $115 $115
(50050) City Paid Benefits $1,540 $1,162 $1,162 $1,162
(50052) Worker's Compensation $0 $2,206 $2,206 $2,541
(50054) Short/Long Term Disability $383 $1,326 $1,326 $1,365
(50056) Medicare Expense $1,418 $1,923 $1,923 $1,980
(50060) Benefit Allotment $15,092 $23,004 $23,004 $24,264
(50072) Auto Allowance $444 $444 $444 $444
(50074) Technology Allowance $240 $240 $240 $240
PERSONNEL SERVICES TOTAL $134,339 $191,056 $191,056 $198,496
Professional Svcs
(54010) PS - Accounting & Auditing $0 $0 $7,400 $8,000
(54200) PS - Environmental Services $178,524 $284,500 $284,500 $284,500
PROFESSIONAL SVCS TOTAL $178,524 $284,500 $291,900 $292,500
Contract Services
(55505) Cs - Pw Contract Services $3,750 $15,000 $15,000 $15,000
(55530) Cs - Right Of Way Clean Up $90,697 $105,000 $105,000 $105,000
CONTRACT SERVICES TOTAL $94,447 $120,000 $120,000 $120,000
CIP Capital Projects $0 $0 $1,280,000 $700,000
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $245,159 $0 $85,293 $0
INTERFUND TRANSFER OUT TOTAL $245,159 $0 $85,293 $0
EXPENSES TOTAL $652,469 $595,556 $1,968,249 $1,310,996
REVENUES LESS EXPENSES $285,720 $242,444 -$1,130,249 -$472,996
171
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
State Revenue
(43080) Rmra (Sb-1) - Road Maint Rehab $1,499,672 $1,488,368 $1,488,368 $1,541,956
STATE REVENUE TOTAL $1,499,672 $1,488,368 $1,488,368 $1,541,956
Investment Income
(48500) Investment Earnings $133,234 $12,900 $12,900 $12,900
(48510) Unrealized Gain/Loss Fmv $66,447 $0 $0 $0
INVESTMENT INCOME TOTAL $199,681 $12,900 $12,900 $12,900
REVENUES TOTAL $1,699,353 $1,501,268 $1,501,268 $1,554,856
Expenses
CIP Capital Projects $79,126 $1,500,000 $2,720,874 $1,500,000
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $3,779,186 $0 $0 $0
INTERFUND TRANSFER OUT TOTAL $3,779,186 $0 $0 $0
EXPENSES TOTAL $3,858,312 $1,500,000 $2,720,874 $1,500,000
REVENUES LESS EXPENSES -$2,158,959 $1,268 -$1,219,606 $54,856
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
172
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 2027
Allocated FTE Count
Management Analyst 0.15
ALLOCATED FTE COUNT 0.15
BUDGET DETAIL
203 - Measure M Official
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
County Revenue
(44030) Measure M Revenue $987,030 $972,722 $972,722 $988,477
COUNTY REVENUE TOTAL $987,030 $972,722 $972,722 $988,477
Investment Income
(48500) Investment Earnings $53,712 $7,400 $7,400 $8,000
(48510) Unrealized Gain/Loss Fmv $26,787 $0 $0 $0
INVESTMENT INCOME TOTAL $80,499 $7,400 $7,400 $8,000
REVENUES TOTAL $1,067,529 $980,122 $980,122 $996,477
Expenses
Personnel Services
(50010) Salaries $17,318 $15,375 $15,375 $15,928
(50044) Pepra Member Retiremnt $1,365 $1,238 $1,238 $1,278
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
173
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
(50050) City Paid Benefits $199 $167 $167 $167
(50052) Worker's Compensation $0 $133 $133 $153
(50054) Short/Long Term Disability $62 $154 $154 $160
(50056) Medicare Expense $277 $223 $223 $231
(50060) Benefit Allotment $3,919 $3,276 $3,276 $3,456
PERSONNEL SERVICES TOTAL $23,139 $20,566 $20,566 $21,373
CIP Capital Projects $0 $1,343,000 $1,913,000 $1,000,000
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $925,803 $0 $24,781 $0
INTERFUND TRANSFER OUT TOTAL $925,803 $0 $24,781 $0
EXPENSES TOTAL $948,943 $1,363,566 $1,958,347 $1,021,373
REVENUES LESS EXPENSES $118,586 -$383,444 -$978,225 -$24,896
174
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 2027
Allocated FTE Count
Management Analyst 0.15
ALLOCATED FTE COUNT 0.15
BUDGET DETAIL
204 - Measure R Official
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
County Revenue
(44040) Measure R Revenue $871,191 $858,284 $858,284 $872,186
COUNTY REVENUE TOTAL $871,191 $858,284 $858,284 $872,186
Investment Income
(48500) Investment Earnings $43,582 $4,500 $4,500 $4,500
(48510) Unrealized Gain/Loss Fmv $21,735 $0 $0 $0
INVESTMENT INCOME TOTAL $65,317 $4,500 $4,500 $4,500
REVENUES TOTAL $936,507 $862,784 $862,784 $876,686
Expenses
Personnel Services
(50010) Salaries $13,844 $15,375 $15,375 $15,928
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
175
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
(50044) Pepra Member Retiremnt $1,091 $1,238 $1,238 $1,278
(50050) City Paid Benefits $158 $167 $167 $167
(50052) Worker's Compensation $0 $133 $133 $153
(50054) Short/Long Term Disability $49 $154 $154 $160
(50056) Medicare Expense $221 $223 $223 $231
(50060) Benefit Allotment $3,098 $3,276 $3,276 $3,456
PERSONNEL SERVICES TOTAL $18,462 $20,566 $20,566 $21,373
CIP Capital Projects $0 $1,000,000 $1,350,000 $1,000,000
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $662,494 $0 $224,820 $0
INTERFUND TRANSFER OUT TOTAL $662,494 $0 $224,820 $0
EXPENSES TOTAL $680,956 $1,020,566 $1,595,386 $1,021,373
REVENUES LESS EXPENSES $255,551 -$157,782 -$732,602 -$144,687
176
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
State Revenue
(43030) Gas Tax - 2105 $341,426 $355,207 $355,207 $355,207
(43040) Gas Tax - 2106 $199,386 $203,438 $203,438 $203,438
(43050) Gas Tax - 2107 $452,932 $484,299 $484,299 $484,299
(43060) Gas Tax - 2107.5 $7,500 $7,500 $7,500 $7,500
(43070) Gas Tax - 2103 $525,006 $514,659 $514,659 $540,642
STATE REVENUE TOTAL $1,526,251 $1,565,103 $1,565,103 $1,591,086
Investment Income
(48500) Investment Earnings $40,968 $1,800 $1,800 $1,800
(48510) Unrealized Gain/Loss Fmv $20,431 $0 $0 $0
INVESTMENT INCOME TOTAL $61,399 $1,800 $1,800 $1,800
REVENUES TOTAL $1,587,650 $1,566,903 $1,566,903 $1,592,886
Expenses
CIP Capital Projects
(56102) CIP-Traffic Control Imprv $0 $66,000 $66,000 $66,000
CIP CAPITAL PROJECTS TOTAL $0 $66,000 $66,000 $66,000
Interfund Transfer Out
(59100) Transfer Out - General Fund $1,296,349 $1,435,000 $1,435,000 $1,435,000
(59301) Transfer Out - Cip Fund $225,304 $0 $0 $0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
177
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
INTERFUND TRANSFER OUT TOTAL $1,521,653 $1,435,000 $1,435,000 $1,435,000
EXPENSES TOTAL $1,521,653 $1,501,000 $1,501,000 $1,501,000
REVENUES LESS EXPENSES $65,997 $65,903 $65,903 $91,886
178
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 2027
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
206 - Prop A Finance
Position Name 2027
Allocated FTE Count
Finance Supervisor 0.02
Senior Accountant 0.1
ALLOCATED FTE COUNT 0.12
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
179
BUDGET DETAIL
206 - Prop A Official
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
Other Taxes & Fees
(41030) Franchise Fees $25,954 $26,000 $26,000 $26,000
OTHER TAXES & FEES TOTAL $25,954 $26,000 $26,000 $26,000
County Revenue
(44010) Prop A Transportation Tax $1,400,649 $1,379,645 $1,379,645 $1,401,990
COUNTY REVENUE TOTAL $1,400,649 $1,379,645 $1,379,645 $1,401,990
Miscellaneous Fees
(48400) Transit Pass Sales $58,788 $250,000 $250,000 $58,000
MISCELLANEOUS FEES TOTAL $58,788 $250,000 $250,000 $58,000
Investment Income
(48500) Investment Earnings $97,325 $2,700 $2,700 $407,700
(48510) Unrealized Gain/Loss Fmv $48,538 $0 $0 $0
INVESTMENT INCOME TOTAL $145,863 $2,700 $2,700 $407,700
REVENUES TOTAL $1,631,254 $1,658,345 $1,658,345 $1,893,690
Expenses
Personnel Services
(50010) Salaries $59,163 $287,008 $287,008 $300,670
(50040) Classic Member Retiremnt $7,294 $40,252 $40,252 $41,695
(50042) Classic Member Ual Pmts $23,326 $28,645 $28,645 $32,288
(50044) Pepra Member Retiremnt $1,624 $7,530 $7,530 $8,256
(50046) Pepra Member Ual Pmts $319 $385 $385 $425
(50050) City Paid Benefits $784 $3,119 $3,119 $3,175
(50052) Worker's Compensation $0 $3,017 $3,017 $3,553
(50054) Short/Long Term Disability $211 $2,844 $2,844 $3,008
(50056) Medicare Expense $940 $4,174 $4,174 $4,361
(50060) Benefit Allotment $10,330 $61,416 $61,416 $65,934
(50072) Auto Allowance $0 $225 $225 $225
(50074) Technology Allowance $0 $186 $186 $186
PERSONNEL SERVICES TOTAL $103,990 $438,801 $438,801 $463,776
Supplies
(51200) Operating Supplies $1,006 $1,200 $1,200 $1,200
SUPPLIES TOTAL $1,006 $1,200 $1,200 $1,200
Operating Exp
(52255) Banking Charges $2,165 $3,000 $3,000 $3,000
(52314) Computer Maintenance $0 $7,000 $7,000 $7,000
(52400) Membership & Dues $20,000 $20,000 $20,000 $20,000
OPERATING EXP TOTAL $22,165 $30,000 $30,000 $30,000
Contract Services
(55300) Cs - Special Events $4,055 $19,000 $19,000 $19,000
(55310) Cs - Senior Programs $7,556 $10,000 $10,000 $10,000
(55315) Cs - Youth Programs $13,916 $14,000 $14,000 $15,400
(55542) Cs-Bus Bench Maint $17,940 $35,000 $35,000 $35,000
(55560) Cs - Dial-A-Cab Services $338,676 $550,000 $550,000 $550,000
(55610) Transit Program Subsidy $16,194 $20,000 $20,000 $7,000
(55620) Transit Fares Expenses $65,187 $80,000 $80,000 $30,000
180
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
CONTRACT SERVICES TOTAL $463,523 $728,000 $728,000 $666,400
Capital Outlay Exp
(56130) Computer Eq - Hardware Exp $18,581 $49,000 $49,000 $12,000
(56135) Computer Eq - Software Exp $0 $80,000 $80,000 $80,000
CAPITAL OUTLAY EXP TOTAL $18,581 $129,000 $129,000 $92,000
CIP Capital Projects $0 $0 $1,340,000 $70,000
Misc Expenditures $1,333,333 $0 $1,333,333 $0
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $38,947 $0 $0 $0
INTERFUND TRANSFER OUT TOTAL $38,947 $0 $0 $0
EXPENSES TOTAL $1,981,545 $1,327,001 $4,000,334 $1,323,376
REVENUES LESS EXPENSES -$350,291 $331,344 -$2,341,989 $570,314
181
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 2027
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
207 - Prop C Finance
Position Name 2027
Allocated FTE Count
Senior Accounting Technician 0.05
Accounting Technician 0.02
Finance Supervisor 0.02
Senior Accountant 0.1
ALLOCATED FTE COUNT 0.19
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
182
BUDGET DETAIL
207 - Prop C Transit Official
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
County Revenue
(44020) Prop C Transportation Tax $1,161,803 $1,144,379 $1,144,379 $1,162,914
COUNTY REVENUE TOTAL $1,161,803 $1,144,379 $1,144,379 $1,162,914
Investment Income
(48500) Investment Earnings $88,297 $9,500 $9,500 $24,500
(48510) Unrealized Gain/Loss Fmv $44,035 $0 $0 $0
INVESTMENT INCOME TOTAL $132,332 $9,500 $9,500 $24,500
REVENUES TOTAL $1,294,135 $1,153,879 $1,153,879 $1,187,414
Expenses
Personnel Services
(50010) Salaries $149,883 $151,149 $151,149 $161,380
(50040) Classic Member Retiremnt $24,504 $24,522 $24,522 $25,402
(50042) Classic Member Ual Pmts $15,793 $19,256 $19,256 $21,705
(50044) Pepra Member Retiremnt $1,583 $1,734 $1,734 $2,277
(50046) Pepra Member Ual Pmts $42 $50 $50 $78
(50050) City Paid Benefits $2,711 $1,316 $1,316 $1,371
(50052) Worker's Compensation $0 $2,584 $2,584 $3,058
(50054) Short/Long Term Disability $676 $1,500 $1,500 $1,615
(50056) Medicare Expense $2,105 $2,195 $2,195 $2,341
(50060) Benefit Allotment $23,588 $26,024 $26,024 $28,604
(50072) Auto Allowance $0 $75 $75 $75
(50074) Technology Allowance $0 $90 $90 $90
PERSONNEL SERVICES TOTAL $220,886 $230,495 $230,495 $247,996
Operating Exp
(52314) Computer Maintenance $33,038 $48,100 $48,100 $48,400
OPERATING EXP TOTAL $33,038 $48,100 $48,100 $48,400
Professional Svcs
(54400) PS - Engineering $135,779 $150,000 $176,955 $150,000
(54410) PS - Traffic $44,086 $80,000 $80,000 $80,000
PROFESSIONAL SVCS TOTAL $179,865 $230,000 $256,955 $230,000
Contract Services
(55536) Cs - Traffic Signal Maint $301,954 $330,000 $330,000 $330,000
CONTRACT SERVICES TOTAL $301,954 $330,000 $330,000 $330,000
CIP Capital Projects $62,025 $380,000 $1,130,000 $476,000
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $2,431,551 $0 $0 $0
INTERFUND TRANSFER OUT TOTAL $2,431,551 $0 $0 $0
EXPENSES TOTAL $3,229,318 $1,218,595 $1,995,550 $1,332,396
REVENUES LESS EXPENSES -$1,935,183 -$64,716 -$841,671 -$144,982
183
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
State Revenue
(43230) SB 821 - Bikeways & Trails -$4,420 $0 $0 $45,000
STATE REVENUE TOTAL -$4,420 $0 $0 $45,000
REVENUES TOTAL -$4,420 $0 $0 $45,000
Expenses
CIP Capital Projects $0 $0 $100,000 $0
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $26,439 $0 $5,080 $0
INTERFUND TRANSFER OUT TOTAL $26,439 $0 $5,080 $0
EXPENSES TOTAL $26,439 $0 $105,080 $0
REVENUES LESS EXPENSES -$30,859 $0 -$105,080 $45,000
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
184
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
State Revenue
(43125) PLHA Revenue $30,417 $390,664 $390,664 $145,681
STATE REVENUE TOTAL $30,417 $390,664 $390,664 $145,681
REVENUES TOTAL $30,417 $390,664 $390,664 $145,681
Expenses
Professional Svcs
(54900) PS - Other Prof Svcs $151,337 $78,133 $78,133 $29,136
PROFESSIONAL SVCS TOTAL $151,337 $78,133 $78,133 $29,136
Contract Services $0 $312,531 $312,531 $116,545
EXPENSES TOTAL $151,337 $390,664 $390,664 $145,681
REVENUES LESS EXPENSES -$120,920 $0 $0 $0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
185
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 2027
Allocated FTE Count
Recreation Coordinator-Seniors 0
ALLOCATED FTE COUNT 0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
186
BUDGET DETAIL
225 - CDBG
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
Federal Revenue
(42020) CDBG Revenue $341,104 $387,192 $387,192 $399,734
FEDERAL REVENUE TOTAL $341,104 $387,192 $387,192 $399,734
REVENUES TOTAL $341,104 $387,192 $387,192 $399,734
Expenses
Personnel Services
(50010) Salaries $20,051 $20,319 $20,319 $0
(50030) Part-Time Wages $5,126 $0 $0 $0
(50040) Classic Member Retiremnt $239 $50 $50 $0
(50044) Pepra Member Retiremnt $1,309 $1,740 $1,740 $0
(50046) Pepra Member Ual Pmts $71 $94 $94 $0
(50050) City Paid Benefits $259 $300 $300 $0
(50052) Worker's Compensation $0 $427 $427 $0
(50054) Short/Long Term Disability $67 $216 $216 $0
(50056) Medicare Expense $331 $313 $313 $0
(50060) Benefit Allotment $4,845 $5,897 $5,897 $0
PERSONNEL SERVICES TOTAL $32,299 $29,356 $29,356 $0
Supplies
(51200) Operating Supplies $0 $2,500 $2,500 $0
SUPPLIES TOTAL $0 $2,500 $2,500 $0
Professional Svcs
(54460) Ps - Home Improv Loan $0 $40,026 $40,026 $42,000
(54900) PS - Other Prof Svcs $127,096 $4,206 $4,206 $0
PROFESSIONAL SVCS TOTAL $127,096 $44,232 $44,232 $42,000
Contract Services $0 $160,104 $160,104 $168,000
CIP Capital Projects $87,443 $145,000 $226,145 $189,734
Misc Expenditures $0 $6,000 $6,000 $0
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $101,421 $0 $0 $0
INTERFUND TRANSFER OUT TOTAL $101,421 $0 $0 $0
EXPENSES TOTAL $348,258 $387,192 $468,337 $399,734
REVENUES LESS EXPENSES -$7,154 $0 -$81,145 $0
187
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
Planning Fees
(48150) Business License - Sb1186 $7,690 $8,000 $8,000 $8,000
PLANNING FEES TOTAL $7,690 $8,000 $8,000 $8,000
Investment Income
(48500) Investment Earnings $2,204 $200 $200 $200
(48510) Unrealized Gain/Loss Fmv $1,099 $0 $0 $0
INVESTMENT INCOME TOTAL $3,303 $200 $200 $200
REVENUES TOTAL $10,992 $8,200 $8,200 $8,200
Expenses $0 $60,000 $60,000 $60,000
REVENUES LESS EXPENSES $10,992 -$51,800 -$51,800 -$51,800
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
188
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 2027
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 26/27
www.diamondbarca.gov
189
BUDGET DETAIL
238 - District 38
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Revenues
Special Assessments
(40080) Special Assessments $270,195 $276,780 $276,780 $272,669
SPECIAL ASSESSMENTS TOTAL $270,195 $276,780 $276,780 $272,669
Interfund Transfers
(49100) Transfer In - General Fd $0 $217,326 $525,803 $88,378
INTERFUND TRANSFERS TOTAL $0 $217,326 $525,803 $88,378
REVENUES TOTAL $270,195 $494,106 $802,583 $361,047
Expenses
Personnel Services
(50010) Salaries $36,751 $33,814 $33,814 $37,272
(50040) Classic Member Retiremnt $6,580 $6,427 $6,427 $6,658
(50042) Classic Member Ual Pmts $4,208 $5,073 $5,073 $5,718
(50050) City Paid Benefits $635 $278 $278 $278
(50052) Worker's Compensation $0 $995 $995 $1,150
(50054) Short/Long Term Disability $166 $339 $339 $351
(50056) Medicare Expense $531 $516 $516 $508
(50060) Benefit Allotment $5,275 $5,550 $5,550 $5,850
PERSONNEL SERVICES TOTAL $54,146 $52,992 $52,992 $57,785
Operating Exp
(52160) Advertising $1,605 $3,000 $3,000 $3,000
(52210) Electric Utility Expenditure $3,057 $5,500 $5,500 $5,500
(52220) Water Utility Expenditure $158,985 $154,000 $154,000 $97,300
(52320) Maint Of Grounds/Buildings $49,916 $50,000 $50,000 $30,000
OPERATING EXP TOTAL $213,563 $212,500 $212,500 $135,800
Professional Svcs
(54900) PS - Other Prof Svcs $1,834 $7,000 $7,000 $7,500
PROFESSIONAL SVCS TOTAL $1,834 $7,000 $7,000 $7,500
Contract Services
(55522) Cs - Tree Maintenance $83,700 $10,000 $10,000 $10,000
(55524) Cs - Landscape Maintenance $225,429 $211,500 $211,500 $150,000
CONTRACT SERVICES TOTAL $309,129 $221,500 $221,500 $160,000
EXPENSES TOTAL $578,672 $493,992 $493,992 $361,085
REVENUES LESS EXPENSES -$308,476 $114 $308,591 -$38
190
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 2027
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 26/27
www.diamondbarca.gov
191
BUDGET DETAIL
239 - District 39
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Revenues
Special Assessments
(40080) Special Assessments $658,112 $687,833 $687,833 $708,390
SPECIAL ASSESSMENTS TOTAL $658,112 $687,833 $687,833 $708,390
Investment Income $1,862 $0 $0 $0
Interfund Transfers
(49100) Transfer In - General Fd $44,037 $45,535 $45,535 $42,638
INTERFUND TRANSFERS TOTAL $44,037 $45,535 $45,535 $42,638
REVENUES TOTAL $704,011 $733,368 $733,368 $751,028
Expenses
Personnel Services
(50010) Salaries $24,675 $25,154 $25,154 $27,590
(50040) Classic Member Retiremnt $4,035 $3,807 $3,807 $3,944
(50042) Classic Member Ual Pmts $2,493 $3,005 $3,005 $3,387
(50044) Pepra Member Retiremnt $172 $413 $413 $426
(50050) City Paid Benefits $391 $222 $222 $222
(50052) Worker's Compensation $0 $633 $633 $732
(50054) Short/Long Term Disability $108 $252 $252 $261
(50056) Medicare Expense $367 $365 $365 $378
(50060) Benefit Allotment $3,816 $4,422 $4,422 $4,662
PERSONNEL SERVICES TOTAL $36,058 $38,273 $38,273 $41,602
Operating Exp
(52160) Advertising $1,690 $3,500 $3,500 $3,500
(52210) Electric Utility Expenditure $307 $2,000 $2,000 $2,000
(52220) Water Utility Expenditure $134,191 $123,500 $123,500 $135,000
(52320) Maint Of Grounds/Buildings $24,821 $248,544 $248,544 $104,133
OPERATING EXP TOTAL $161,008 $377,544 $377,544 $244,633
Professional Svcs
(54900) PS - Other Prof Svcs $1,051 $7,000 $7,000 $5,000
PROFESSIONAL SVCS TOTAL $1,051 $7,000 $7,000 $5,000
Contract Services
(55522) Cs - Tree Maintenance $32,000 $32,000 $32,000 $32,000
(55524) Cs - Landscape Maintenance $164,586 $175,000 $175,000 $330,000
(55526) Cs - Weed/Pest Abatement $46,092 $58,000 $58,000 $60,000
CONTRACT SERVICES TOTAL $242,678 $265,000 $265,000 $422,000
CIP Capital Projects $0 $400,000 $400,000 $0
EXPENSES TOTAL $440,796 $1,087,817 $1,087,817 $713,235
REVENUES LESS EXPENSES $263,215 -$354,449 -$354,449 $37,793
192
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 2027
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 26/27
www.diamondbarca.gov
193
BUDGET DETAIL
241 - District 41
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Revenues
Special Assessments
(40080) Special Assessments $309,079 $320,686 $320,686 $330,166
SPECIAL ASSESSMENTS TOTAL $309,079 $320,686 $320,686 $330,166
Investment Income $699 $0 $0 $0
Interfund Transfers
(49100) Transfer In - General Fd $11,955 $12,314 $12,314 $17,453
INTERFUND TRANSFERS TOTAL $11,955 $12,314 $12,314 $17,453
REVENUES TOTAL $321,733 $333,000 $333,000 $347,619
Expenses
Personnel Services
(50010) Salaries $24,675 $25,154 $25,154 $27,590
(50020) Over Time Wages $0 $394 $394 $394
(50040) Classic Member Retiremnt $4,035 $3,807 $3,807 $3,944
(50042) Classic Member Ual Pmts $2,493 $3,005 $3,005 $3,387
(50044) Pepra Member Retiremnt $172 $413 $413 $426
(50050) City Paid Benefits $391 $222 $222 $222
(50052) Worker's Compensation $0 $633 $633 $732
(50054) Short/Long Term Disability $108 $252 $252 $261
(50056) Medicare Expense $367 $365 $365 $378
(50060) Benefit Allotment $3,816 $4,422 $4,422 $4,662
PERSONNEL SERVICES TOTAL $36,058 $38,667 $38,667 $41,996
Operating Exp
(52160) Advertising $1,637 $3,000 $3,000 $3,000
(52210) Electric Utility Expenditure $215 $2,000 $2,000 $1,000
(52220) Water Utility Expenditure $85,212 $75,000 $75,000 $85,000
(52320) Maint Of Grounds/Buildings $20,730 $50,000 $50,000 $25,000
OPERATING EXP TOTAL $107,794 $130,000 $130,000 $114,000
Professional Svcs
(54900) PS - Other Prof Svcs $1,051 $7,000 $7,000 $5,000
PROFESSIONAL SVCS TOTAL $1,051 $7,000 $7,000 $5,000
Contract Services
(55522) Cs - Tree Maintenance $23,000 $23,000 $23,000 $23,000
(55524) Cs - Landscape Maintenance $67,479 $70,600 $70,600 $225,000
(55526) Cs - Weed/Pest Abatement $33,405 $51,606 $51,606 $45,000
CONTRACT SERVICES TOTAL $123,884 $145,206 $145,206 $293,000
CIP Capital Projects $0 $200,000 $200,000 $0
EXPENSES TOTAL $268,788 $520,873 $520,873 $453,996
REVENUES LESS EXPENSES $52,946 -$187,873 -$187,873 -$106,377
194
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
Investment Income
(48500) Investment Earnings $13,749 $2,400 $2,400 $2,400
(48510) Unrealized Gain/Loss Fmv $6,857 $0 $0 $0
INVESTMENT INCOME TOTAL $20,605 $2,400 $2,400 $2,400
REVENUES TOTAL $20,605 $2,400 $2,400 $2,400
REVENUES LESS EXPENSES $20,605 $2,400 $2,400 $2,400
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
195
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
Investment Income
(48500) Investment Earnings $324,109 $150,000 $150,000 $150,000
(48510) Unrealized Gain/Loss Fmv $161,640 $0 $0 $0
INVESTMENT INCOME TOTAL $485,749 $150,000 $150,000 $150,000
REVENUES TOTAL $485,749 $150,000 $150,000 $150,000
Expenses $0 $0 $0 $350,000
REVENUES LESS EXPENSES $485,749 $150,000 $150,000 -$200,000
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
196
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
Investment Income
(48500) Investment Earnings $2,335 $400 $400 $400
(48510) Unrealized Gain/Loss Fmv $1,165 $0 $0 $0
INVESTMENT INCOME TOTAL $3,500 $400 $400 $400
REVENUES TOTAL $3,500 $400 $400 $400
REVENUES LESS EXPENSES $3,500 $400 $400 $400
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
197
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
Investment Income $13 $0 $0 $0
Interfund Transfers
(49100) Transfer In - General Fd $95,473 $80,000 $80,000 $120,000
INTERFUND TRANSFERS TOTAL $95,473 $80,000 $80,000 $120,000
REVENUES TOTAL $95,486 $80,000 $80,000 $120,000
Expenses
Operating Exp
(52320) Maint Of Grounds/Buildings $95,473 $80,000 $80,000 $120,000
OPERATING EXP TOTAL $95,473 $80,000 $80,000 $120,000
EXPENSES TOTAL $95,473 $80,000 $80,000 $120,000
REVENUES LESS EXPENSES $13 $0 $0 $0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
198
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 2027
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
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
199
Position Name 2027
ALLOCATED FTE COUNT 3.625
BUDGET DETAIL
250 - Integrated Waste Management
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Revenues
State Revenue $65,798 $0 $0 $0
Miscellaneous Fees
(48410) Integrated Waste Mgmt Fees $906,854 $740,670 $706,780 $772,500
MISCELLANEOUS FEES TOTAL $906,854 $740,670 $706,780 $772,500
Investment Income
(48500) Investment Earnings $86,682 $35,000 $35,000 $35,000
(48510) Unrealized Gain/Loss Fmv $43,230 $0 $0 $0
INVESTMENT INCOME TOTAL $129,912 $35,000 $35,000 $35,000
Cost Reimbursements
(48820) Cost Reimbursements $50,230 $50,000 $3,704 $5,000
COST REIMBURSEMENTS TOTAL $50,230 $50,000 $3,704 $5,000
REVENUES TOTAL $1,152,794 $825,670 $745,484 $812,500
Expenses
Personnel Services
(50010) Salaries $347,432 $418,809 $418,809 $434,447
(50020) Over Time Wages $1,839 $2,000 $2,000 $2,000
(50040) Classic Member Retiremnt $23,147 $33,225 $33,225 $34,417
(50042) Classic Member Ual Pmts $20,992 $25,993 $25,993 $29,298
(50044) Pepra Member Retiremnt $17,058 $19,263 $19,263 $19,950
(50046) Pepra Member Ual Pmts $847 $1,040 $1,040 $1,082
(50050) City Paid Benefits $5,711 $3,627 $3,627 $3,627
(50052) Worker's Compensation $0 $5,791 $5,791 $6,724
(50054) Short/Long Term Disability $1,631 $4,124 $4,124 $4,282
(50056) Medicare Expense $5,583 $6,054 $6,054 $6,209
(50060) Benefit Allotment $69,324 $79,548 $79,548 $83,898
(50072) Auto Allowance $567 $630 $630 $630
(50074) Technology Allowance $510 $720 $720 $720
PERSONNEL SERVICES TOTAL $494,640 $600,824 $600,824 $627,284
Supplies
(51200) Operating Supplies $24,650 $28,000 $28,000 $28,000
(51300) Small Tools & Equipment $2,320 $10,000 $10,000 $10,000
(51400) Promotional Supplies $11,441 $10,000 $10,000 $10,000
SUPPLIES TOTAL $38,411 $48,000 $48,000 $48,000
Operating Exp
(52110) Printing $3,369 $21,000 $21,000 $21,000
(52160) Advertising $2,205 $10,000 $10,000 $10,000
(52170) Postage $0 $15,000 $15,000 $15,000
(52400) Membership & Dues $490 $1,000 $1,000 $1,000
(52405) Publications $0 $200 $200 $200
(52410) Meetings $580 $1,000 $1,000 $1,000
(52415) Conferences $99 $2,000 $2,000 $2,000
(52500) Education & Training $0 $1,000 $1,000 $1,000
OPERATING EXP TOTAL $6,743 $51,200 $51,200 $51,200
Professional Svcs
(54900) PS - Other Prof Svcs $110,004 $150,750 $272,279 $330,750
PROFESSIONAL SVCS TOTAL $110,004 $150,750 $272,279 $330,750
Contract Services
(55000) Cs - Contract Services $28,206 $35,000 $35,000 $35,000
CONTRACT SERVICES TOTAL $28,206 $35,000 $35,000 $35,000
Capital Outlay Exp
200
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
(56116) Equipment $34,186 $0 $0 $0
CAPITAL OUTLAY EXP TOTAL $34,186 $0 $0 $0
Misc Expenditures
(57220) Special Events Insurance $2,255 $3,000 $3,000 $3,000
MISC EXPENDITURES TOTAL $2,255 $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 $714,444 $898,774 $1,020,303 $1,105,234
REVENUES LESS EXPENSES $438,350 -$73,104 -$274,819 -$292,734
201
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
State Revenue
(43100) AB 2766 Revenue $71,092 $73,000 $73,000 $71,000
STATE REVENUE TOTAL $71,092 $73,000 $73,000 $71,000
Investment Income
(48500) Investment Earnings $5,414 $2,100 $2,100 $2,100
(48510) Unrealized Gain/Loss Fmv $2,700 $0 $0 $0
INVESTMENT INCOME TOTAL $8,114 $2,100 $2,100 $2,100
REVENUES TOTAL $79,206 $75,100 $75,100 $73,100
Expenses
Professional Svcs $1,050 $40,000 $40,000 $5,000
CIP Capital Projects
(56102) CIP-Traffic Control Imprv $0 $34,000 $34,000 $34,000
CIP CAPITAL PROJECTS TOTAL $0 $34,000 $34,000 $34,000
Interfund Transfer Out
(59502) Transfer Out - Vehicle Repl Fund $0 $0 $0 $35,000
INTERFUND TRANSFER OUT TOTAL $0 $0 $0 $35,000
EXPENSES TOTAL $1,050 $74,000 $74,000 $74,000
REVENUES LESS EXPENSES $78,156 $1,100 $1,100 -$900
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
202
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
Engineering Fees
(48265) Road Reimbursement $122,946 $173,150 $173,150 $180,250
ENGINEERING FEES TOTAL $122,946 $173,150 $173,150 $180,250
Investment Income
(48500) Investment Earnings $9,593 $1,300 $1,300 $1,300
(48510) Unrealized Gain/Loss Fmv $4,784 $0 $0 $0
INVESTMENT INCOME TOTAL $14,377 $1,300 $1,300 $1,300
REVENUES TOTAL $137,323 $174,450 $174,450 $181,550
Expenses
CIP Capital Projects $0 $195,000 $445,000 $180,000
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $140,871 $0 $0 $0
INTERFUND TRANSFER OUT TOTAL $140,871 $0 $0 $0
EXPENSES TOTAL $140,871 $195,000 $445,000 $180,000
REVENUES LESS EXPENSES -$3,548 -$20,550 -$270,550 $1,550
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
203
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)
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
State Revenue
(43200) Used Motor Oil Block Grant $7,833 $7,833 $7,833 $7,721
STATE REVENUE TOTAL $7,833 $7,833 $7,833 $7,721
Investment Income
(48500) Investment Earnings $1,069 $200 $200 $200
(48510) Unrealized Gain/Loss Fmv $533 $0 $0 $0
INVESTMENT INCOME TOTAL $1,603 $200 $200 $200
TOTAL $9,436 $8,033 $8,033 $7,921
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
204
BUDGET DETAIL (EXPENSES)
253 - Used Oil Block Grant (Expenses)
2024 - 25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Supplies
(51200) Operating Supplies $4,248 $5,873 $5,873 $5,721
(51300) Small Tools & Equipment $1,000 $0 $0 $0
SUPPLIES TOTAL $5,248 $5,873 $5,873 $5,721
Operating Exp
(52160) Advertising $750 $1,000 $1,000 $1,000
(52302) Rental/Lease - Real Property $1,818 $0 $0 $0
OPERATING EXP TOTAL $2,568 $1,000 $1,000 $1,000
Professional Svcs
(54900) PS - Other Prof Svcs $1,280 $960 $960 $1,000
PROFESSIONAL SVCS TOTAL $1,280 $960 $960 $1,000
TOTAL $9,096 $7,833 $7,833 $7,721
205
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
State Revenue
(43220) Beverage Container Recycling $13,618 $13,000 $13,000 $13,532
STATE REVENUE TOTAL $13,618 $13,000 $13,000 $13,532
Investment Income
(48500) Investment Earnings $4,763 $1,800 $1,800 $1,800
(48510) Unrealized Gain/Loss Fmv $2,375 $0 $0 $0
INVESTMENT INCOME TOTAL $7,138 $1,800 $1,800 $1,800
TOTAL $20,756 $14,800 $14,800 $15,332
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
206
BUDGET DETAIL (EXPENSES)
254 - Beverage Container Recycling Grant Expenses
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Supplies
(51300) Small Tools & Equipment $10,839 $6,196 $6,196 $9,532
SUPPLIES TOTAL $10,839 $6,196 $6,196 $9,532
Operating Exp
(52160) Advertising $1,924 $7,500 $7,500 $4,000
OPERATING EXP TOTAL $1,924 $7,500 $7,500 $4,000
Contract Services $0 $13,618 $13,618 $0
Capital Outlay Exp
(56116) Equipment $0 $70,000 $70,000 $0
CAPITAL OUTLAY EXP TOTAL $0 $70,000 $70,000 $0
TOTAL $12,764 $97,314 $97,314 $13,532
207
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues $348 $0 $0 $221,000
Expenses $0 $0 $0 $221,000
REVENUES LESS EXPENSES $348 $0 $0 $0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
208
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
Investment Income
(48500) Investment Earnings $5,141 $500 $500 $500
(48510) Unrealized Gain/Loss Fmv $2,564 $0 $0 $0
INVESTMENT INCOME TOTAL $7,704 $500 $500 $500
REVENUES TOTAL $7,704 $500 $500 $500
REVENUES LESS EXPENSES $7,704 $500 $500 $500
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
209
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.
Funding is approved on a per-project basis and reimburses City expenses.
BUDGET DETAIL
261 - Measure A
2024-25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
County Revenue
(44080) Measure A Category 1 Rev $0 $0 $0 $0
COUNTY REVENUE TOTAL $0 $0 $0 $0
REVENUES TOTAL $0 $0 $0 $0
REVENUES LESS EXPENSES $0 $0 $0 $0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
210
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
State Revenue $250,000 $0 $0 $0
Rev From Oth Cities $1,000,000 $0 $1,000,000 $0
Investment Income
(48500) Investment Earnings $109,515 $7,300 $7,300 $7,300
(48510) Unrealized Gain/Loss Fmv $54,618 $0 $0 $0
INVESTMENT INCOME TOTAL $164,133 $7,300 $7,300 $7,300
Miscellaneous Revenue $925,314 $0 $0 $0
REVENUES TOTAL $2,339,447 $7,300 $1,007,300 $7,300
Expenses
Professional Svcs $0 $35,000 $35,000 $0
Capital Outlay Exp $925,314 $0 $0 $0
CIP Capital Projects $0 $0 $901,425 $250,000
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $1,355,309 $0 $509,646 $0
INTERFUND TRANSFER OUT TOTAL $1,355,309 $0 $509,646 $0
EXPENSES TOTAL $2,280,623 $35,000 $1,446,071 $250,000
REVENUES LESS EXPENSES $58,824 -$27,700 -$438,771 -$242,700
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
211
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
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Revenues
Other Taxes & Fees
(41040) PEG Fees $65,909 $100,000 $100,000 $65,000
OTHER TAXES & FEES TOTAL $65,909 $100,000 $100,000 $65,000
Investment Income
(48500) Investment Earnings $21,333 $3,800 $3,800 $3,800
(48510) Unrealized Gain/Loss Fmv $10,639 $0 $0 $0
INVESTMENT INCOME TOTAL $31,972 $3,800 $3,800 $3,800
REVENUES TOTAL $97,881 $103,800 $103,800 $68,800
Expenses
Contract Services $14,375 $0 $0 $0
Capital Outlay Exp
(56116) Equipment $20,389 $100,000 $140,000 $50,000
CAPITAL OUTLAY EXP TOTAL $20,389 $100,000 $140,000 $50,000
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $292,418 $0 $0 $0
INTERFUND TRANSFER OUT TOTAL $292,418 $0 $0 $0
EXPENSES TOTAL $327,181 $100,000 $140,000 $50,000
REVENUES LESS EXPENSES -$229,300 $3,800 -$36,200 $18,800
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
212
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
State Revenue
(43160) State Cops Revenue $194,663 $185,000 $185,000 $185,000
STATE REVENUE TOTAL $194,663 $185,000 $185,000 $185,000
Investment Income
(48500) Investment Earnings $19,322 $3,200 $3,200 $3,200
(48510) Unrealized Gain/Loss Fmv $9,636 $0 $0 $0
INVESTMENT INCOME TOTAL $28,958 $3,200 $3,200 $3,200
TOTAL $223,622 $188,200 $188,200 $188,200
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
213
BUDGET DETAIL (EXPENSES)
280 - COPS EXPENSES
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Professional Svcs
(54900) PS - Other Prof Svcs $4,800 $5,000 $5,000 $5,000
PROFESSIONAL SVCS TOTAL $4,800 $5,000 $5,000 $5,000
Capital Outlay Exp
(56116) Equipment $0 $5,000 $5,000 $5,000
CAPITAL OUTLAY EXP TOTAL $0 $5,000 $5,000 $5,000
Interfund Transfer Out
(59100) Transfer Out - General Fund $152,500 $152,500 $152,500 $152,500
INTERFUND TRANSFER OUT TOTAL $152,500 $152,500 $152,500 $152,500
TOTAL $157,300 $162,500 $162,500 $162,500
214
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 2026-27 Budget for the project.
The FY 2026-2027 Capital Improvement Program (CIP) includes a total of $5.36 million in new projects and
includes many of the projects that were in the design phase in FY 2025/26 which will now move into the
construction phase in FY 2026/27. The CIP was reviewed for consistency with the City’s General Plan at the
May 12, 2026 Planning Commission Meeting.
CIP projects include:
Arterial Street Rehabilitation (Construction) - Diamond Bar Side of Temple Avenue from Diamond Bar
Boulevard to City Limits
1.
Residential and Collector Streets Pavement Rehabilitation - Area 52.
CDBG Curb Ramps - Area 7 (Construction)3.
Battery Back-Up and CCTV Replacement Program FY26/274.
Full Capture Devices on Stormwater Catchbasins for Trash Amendment Compliance - Phase 15.
Chino Hills Parkway Erosion Prevention6.
Sycamore Canyon Park Lower Bridge Replacement7.
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
216
BUDGET DETAIL
FY26/27 CIP
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
(56101) CIP-Street Improvments $0 $0 $0 $4,349,734
(56102) CIP-Traffic Control Imprv $0 $0 $0 $66,000
(56104) CIP-Park Improvements $0 $0 $0 $250,000
(56105) CIP - Misc Pw Improvements $0 $0 $380,000 $700,000
TOTAL $0 $0 $380,000 $5,365,734
217
DESCRIPTIONSTATUSNEWTIMELINEStartApril 2027Completion June 2027ESTIMATED COSTProp A70,000$ Prop C410,000$ Total Budget480,000$ Arterial Street Rehabilitation - Diamond Bar Side of Temple Avenue from Diamond Bar Boulevard to City Limit (Construction)Project #: SI271LOCATIONTemple Ave southbound between Diamond Bar Blvd. and the city limitThe project includes the complete rehabilitation of the Diamond Bar side of Temple Ave between Diamond Bar Blvd. and the City limits (past Golden Springs Dr). Based on existing pavement conditions, the treatment is expected to include an AC edge grind or a full-width overlay, along with ADA curb ramp improvements.218
DESCRIPTIONSTATUSNEWTIMELINE StartApril 2027Completion June 2027ESTIMATED COSTMeasure M $1,000,000Measure R $1,000,000RMRA$1,500,000Hauler Fees $180,000Total Budget $3,680,000LOCATIONResidential and Collector Streets Rehabilitation - Area 5 (Construction)Project #: SI272Area 5 is located towards the north of the City between the 60 Freeway, Diamond Bar Blvd., and the neighborhood north of Pantera Park.The project includes the application of slurry seal over the existing pavement with an AC edge grind and overlay. This type of maintenance activity is performed annually throughout the City on residential streets to extend the life of the roadways.219
DESCRIPTIONSTATUSNEWTIMELINEStartMay 2027Completion June 2027ESTIMATED COSTCDBG189,734$ Total Budget 189,734$ Area 7 is located towards the north west of the City between Grand Ave. on the south, the City limits on the north and west, and Armitos on the north east (neighborhood north of Pantera Park).LOCATIONCDBG Area 7 ADA Curb Ramp Project (Construction)Project #: SI273The project includes upgrading existing curb ramps and installing new curb ramps that meet the latest Federal ADA Compliance Standards. 220
DESCRIPTIONSTATUSNEWTIMELINECons. Start February 2027Completion June 2027ESTIMATED COSTCitywideProp C Fund 66,000$ Total Budget 66,000$ Battery Back Up and CCTV Replacement Program FY26/27 (All)Project #: TM271The Battery Back Up and CCTV project will replace existing aging equipment that was originally installed from 2008 to 2011.LOCATION221
DESCRIPTIONSTATUSOngoing - with New RequestTIMELINEStartJuly 2026Completion October 2026ESTIMATED COSTMeasure W- ApprovedMeasure W- New Request$500,000Total Budget$880,000LOCATIONFull Capture Devices on Stormwater Catchbasin for Trash Amendment Compliance - Phase 1Project #: PW253City-wide.Per the State Water Quality Control Board’s Trash Amendment Compliance requirements, the City is required to install full-capture trash filters on the stormwater catch basins in certain areas. $380,000222
DESCRIPTIONSTATUSNEWTIMELINEStartApril 2027Completion June 2027ESTIMATED COSTMeasure W200,000$ Total Budget200,000$ Chino Hills Parkway Erosion Control (Construction)Project #: PW271Permanent erosion control low-impact development BMP measures for the median on Chino Hills Parkway LOCATIONChino Hills Parkway within the City limits (where needed)223
STATUSOngoing with new request (to add construction)TIMELINEStartAugust 2025Completion June 2027ESTIMATED COSTLOCATIONGeneral Fund-Approved Park Development$150,000 (for design)Total Budget$400,000Sycamore Canyon Park Lower Bridge Replacement Options (All)Project #: FP258Sycamore Canyon Park, located at 22930 Golden Springs Dr.DESCRIPTIONThe pedestrian bridge will be removed, and a new pathway will be built for access from the lower parking area to the trails system. Additional funds are requested to move the project from the design phase to the construction phase. The construction phase will use the savings from the design phase.$250,000 (for construction)224
DRAFT 5-YEAR CIP PROGRAMATTACHMENT 3Rev: 5/28/20265-YEAR CIP PROGRAM FY 26-27 TO FY 30-31Project #Project Description* Priority** Potential Funding SourcesTotal ProjectBudget RequestPotential Funding Gap FY 25-26 Cont'd to FY 26-27NEW - Proposed FY 26-27FY 27-28FY 28-29FY 29-30FY 30-31Unscheduled Projects Pending FundingStreet Improvement ProjectsSI25101Residential and Collector Street Rehab.- Area 4 (Const.)2 SB1, MM, MR, GT, HF-$ NoneCOMPLETEDSI25104 CDBG Area 5 ADA Curb Ramp Project2 CDBG-$ NoneCOMPLETEDSI25105Arterial Street Rehab (Const.) -Lemon Ave (SR60 to City Limit); Brea Cyn Cutoff (SR57 to City Limit)1 SB1, MM, MR, GT, HF, PA, PC-$ NoneCOMPLETEDSI256Diamond Bar Blvd. Complete Streets (GSD - 60FWY)-Construction1 GRANT, MM, MR, MW, PA, SPA, PC, WH, GT, TM, SB1, STP-L10,569,000$ None 10,569,000$ SI261 Pavement Rehabilitation Design FY26-28(Arterials, Residential, Collector Street Rehab, and CDBG Curb Ramps). 1 SB1, MM, MR, GT, HF, PA, PC600,000$ 100,000$ 600,000$ SI262 Arterial Street Rehab (Location pending) (Const.) 1 SB1, MM, MR, GT, HF, PA, PC3,754,000$ None3,754,000$ SI264 CDBG Area 6 ADA Curb Ramp Project2 CDBG145,000$ None145,000$ SI272Residential and Collector Street Rehab.- Area 5 (Const.)2 SB1, MM, MR, GT, HF3,680,000$ None3,680,000$ SI271Arterial Street Rehab (DB side of Temple Ave from DBB to City Limit) (Const.)1 SB1, MM, MR, GT, HF, PA, PC480,000$ None480,000$ SI273 CDBG Area 7 ADA Curb Ramp Project2 CDBG189,734$ None189,734$ NEW Arterial Street Rehab (Location pending) (Const.) 1 SB1, MM, MR, GT, HF, PA, PC4,300,000$ 3,400,000$ 4,300,000$ NEWResidential and Collector Street Rehab.- Area 6 (Const.)2 SB1, MM, MR, GT, HF3,900,000$ 300,000$ 3,900,000$ NEW CDBG Area 1 ADA Curb Ramp Project2 CDBG145,000$ None145,000$ NEW Arterial Street Rehab (Location pending) (Const.) 1 SB1, MM, MR, GT, HF, PA, PC2,500,000$ 1,600,000$ 2,500,000$ NEWResidential and Collector Street Rehab.- Area 7 (Const.)2 SB1, MM, MR, GT, HF4,158,000$ 558,000$ 4,158,000$ NEWResidential and Collector Street Rehab Design FY 29-311 SB1, MM, MR, GT, HF700,000$ 100,000$ 700,000$ NEW CDBG Area 2 ADA Curb Ramp Project2 CDBG145,000$ None145,000$ NEW Arterial Street Rehab (Location pending) (Const.) 1 SB1, MM, MR, GT, HF, PA, PC2,666,000$ 1,766,000$ 2,666,000$ NEWResidential and Collector Street Rehab.- Area 1 (Const.)2 SB1, MM, MR, GT, HF4,433,000$ 833,000$ 4,433,000$ NEW CDBG Area 3 ADA Curb Ramp Project2 CDBG145,000$ None145,000$ NEW Arterial Street Rehab (Location pending) (Const.) 1 SB1, MM, MR, GT, HF, PA, PC2,843,000$ 1,943,000$ 2,843,000$ NEWResidential and Collector Street Rehab.- Area 2 (Const.)2 SB1, MM, MR, GT, HF4,726,000$ 1,126,000$ 4,726,000$ NEW CDBG Area 4 ADA Curb Ramp Project2 CDBG145,000$ None145,000$ SubTotal - Street Improvement Projects50,223,734$ 11,726,000$ 15,068,000$ 4,349,734$ 8,345,000$ 7,503,000$ 7,244,000$ 7,714,000$ $- 225
DRAFT 5-YEAR CIP PROGRAMATTACHMENT 3Rev: 5/28/20265-YEAR CIP PROGRAM FY 26-27 TO FY 30-31Project #Project Description* Priority** Potential Funding SourcesTotal ProjectBudget RequestPotential Funding Gap FY 25-26 Cont'd to FY 26-27NEW - Proposed FY 26-27FY 27-28FY 28-29FY 29-30FY 30-31Unscheduled Projects Pending FundingTraffic Management/Safety ProjectsTM271 Battery Back-Up and CCTV Replacement Program 1 PC 66,000$ NoneCOMPLETED66,000$ SubTotal - Traffic Management/Safety Projects66,000$ -$ -$ 66,000$ -$ -$ -$ -$ $- Transportation Infrastructure ImprovementsN/A-$ None SubTotal - Transportation Infrastructure Improvements-$ -$ -$ -$ -$ -$ -$ -$ $- Miscellaneous PW ImprovementsPW23403 Brea Canyon Storm Drain Lining 2 MR-$ None COMPLETEDPW25403Full Capture Devices on Stormwater Catchbasin for Trash Amendment Compliance2 MW880,000$ None 380,000$ 500,000$ PW271 Chino Hills Parkway Erosion Prevention2 MW200,000$ None 200,000$ NEWGroundwater Drainage Improvements-Phase 7 (Cleghorn Drive @ North of Gold Nugget) Design and Construction2 MW374,000$ None 374,000$ NEW Ambushers St. Storm Drian Replacement2 GF450,000$ None 450,000$ NEW Citywide Wayfinding Signs Replacement on RoW 4 GF374,000$ $374,000 374,000$ NEWCity Entry Monument and Median Improvements (Lemon Ave.) Design5 GF107,000$ $107,000 107,000$ NEWCity Entry Monument and Median Improvements (Lemon Ave.) Construction5 GF800,000$ $800,000 800,000$ NEWCity Entry Monument and Parkway Improvements (Brea Canyon Road) Design5 GF107,000$ $107,000 107,000$ NEWCity Entry Monument and Parkway Improvements (Brea Canyon Road) Construction5 GF800,000$ $800,000 800,000$ SubTotal -Miscellaneous PW Improvements4,092,000$ 2,188,000$ 380,000$ 700,000$ 374,000$ -$ -$ $ 2,638,000226
DRAFT 5-YEAR CIP PROGRAMATTACHMENT 3Rev: 5/28/20265-YEAR CIP PROGRAM FY 26-27 TO FY 30-31Project #Project Description* Priority** Potential Funding SourcesTotal ProjectBudget RequestPotential Funding Gap FY 25-26 Cont'd to FY 26-27NEW - Proposed FY 26-27FY 27-28FY 28-29FY 29-30FY 30-31Unscheduled Projects Pending FundingFacilites, Parks and Rec Improvements FP24500 DBC GVBR Lighting and AV Upgrades (Const.)3 504, 503, GF-$ NoneCOMPLETEDFP285Sycamore Canyon Park Lower Bridge Replacement (Design)3 GF, MW, CDBG -$ NoneCOMPLETEDFP24501DBC Main Entry/Doors & ADA Improvements (Construction)2 GF310,000$ None310,000$ FP261LLADs Irrigation, Landscape, and Minparks Improvements (Design)2 D39, D41600,000$ None600,000$ Uses FP285Sycamore Canyon Park Lower Bridge Replacement Options (Construction)3 GF, MW, CDBG 250,000$ 250,000$ 250,000$ NEWSummitridge Park Band Shelter (Design and Construction)3 GF2,133,000$ 2,133,000$ 2,133,000$ NEW DBC Patio/Outdoor Renovations5 GF800,000$ 800,000$ 800,000$ NEW DBC Library Pad Renovations5 GF1,067,000$ 1,067,000$ 1,067,000$ NEW DBC Exterior Paint4 GF267,000$ 267,000$ 267,000$ NEW Civic Center Carpet Replacement4 GF1,067,000$ 1,067,000$ 1,067,000$ NEW Dog Park Lighting (Design)5 GF160,000$ 160,000$ 160,000$ NEWRonald Reagan Park Playground Restrooms Replacement, and ADA Upgrades (Design)5 MA, GF, PD320,000$ 300,000$ 320,000$ NEWRonald Reagan Park Playground Restroom Replacement and ADA Improvement (Construction)3 MA, GF, PD2,985,000$ 2,800,000$ 2,985,000$ NEW Dog Park Lighting (Construction)5 GF587,000$ 587,000$ 587,000$ NEW Sunset Crossing Park (Construction)3 GF, Grant, MW14,392,000$ 14,392,000$ 14,392,000$ NEW Heritage Park Upgrades (Const.)2 GF, 50425,544,000$ 25,544,000$ 25,544,000$ NEW Peterson Park Upgrades (Design)4 Q, GRANT267,000$ 267,000$ 267,000$ NEW Peterson Park Upgrades (Const.)4 Q, GRANT2,133,000$ 2,133,000$ 2,133,000$ NEW Musco LED Upgrade (per site)4 GF693,000$ 693,000$ 693,000$ NEW Parking Lot LED Upgrade (all facilities)4 GF267,000$ 267,000$ 267,000$ NEW Pantera Park, New Restroom by Courts5 GF1,600,000$ $ 1,600,000 1,600,000$ SubTotal - Facilites, Parks and Rec Improvements 55,442,000$ 54,327,000$ 910,000$ 250,000$ -$ 4,000,000$ 1,334,000$ -$ $ 48,948,0005-Yr Program TotalFY 26-27 to 30-315-Yr ProgramFunding Gap FY 25-26 Cont'd to FY 26-27 FY 26-27FY 28-28FY 28-29FY 29-30FY 30-31 Unscheduled Projects Pending Funding $ 109,823,734 $ 68,241,000 $ 16,358,000 $ 5,365,734 $ 8,719,000 $ 11,503,000 $ 8,578,000 $ 7,714,000 $ 51,586,000 Grand Totals:227
DRAFT 5-YEAR CIP PROGRAMATTACHMENT 3Rev: 5/28/2026PriorityTotal 5-Year CIP ProgramTotal 5-Year Funding Gap1 Mandatory28,478,000$ 8,909,000$ GF General Fund Reserves2 Needed: If Delayed Will Cost More to Fix50,169,734$ 28,361,000$ SPA Sale of Prop A Funds3 Enhancement: Improve Amenity19,760,000$ 19,575,000$ SB1 RMRA (SB-1)4 Desirable: May be Delayed5,068,000$ 5,068,000$ MM Measure M5 A Luxury Item6,348,000$ 6,328,000$ MR Measure RTOTAL109,823,734$ 68,241,000$ GT Gas Tax FundPA Prop APC Prop CTM Traffic Mitigation (Private Developer Fair Share)LEGENDSISewer Improvement FundAuthorized - Carryover to Next FY 26-27AB2766 Air Quality Improvement FundAuthorized - To be Completed in FY 25-26TDASB 821 Fund - Bike and Pedestrian Paths (TDA) Article 3 (METRO)Request for the Next FY 26-27MTA MTA GrantsProposed for Future FY's 27-28 to 31-31WH Waste Hauler FundUnscheduled - Pending Funding/TimingQQuimbyPD Park Development FundCDBG Community Development Block Grant FundsMA Measure AHC Habitat Conservation GrantFEMA Federal Emergency Management AgencyMSRC Mobile Source Air Pollution GrantMW Measure W - Safe, Clean Water ActFTFoothill Transit GrantSCE Southern California Edison Grant540 Internal Service Fund - (540) Building Facility & Maintenance Fund530 Internal Service Funds - (530) Equipment Maintenance & Replacement Fund STP-L Federal Surface Transportation Program - LocalD39 Landscape Assessment District 39-2022D41 Landscape Assessment District 41-2021HSIP Grant CA Highway Safety Improvement Prog. GrantBlack - Annual revenue sourceRed - One-time, non-annual revenue source** Funding Sources 5-Year CIP Program* Priority & Funding Gap TotalsDescription228
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 $722,000 for FY 2026-27. The current bonds mature June 1, 2033 and the
outstanding amount is approximately $5.0 million as of July 1, 2026. The City’s legal debt limit as of July 1, 2026
is $477.9 million.
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
230
BUDGET DETAIL
401 - Debt Service
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Revenues
Investment Income
(48500) Investment Earnings $1,976 $0 $0 $0
INVESTMENT INCOME TOTAL $1,976 $0 $0 $0
Interfund Transfers
(49100) Transfer In - General Fd $717,935 $729,700 $729,700 $726,000
INTERFUND TRANSFERS TOTAL $717,935 $729,700 $729,700 $726,000
REVENUES TOTAL $719,911 $729,700 $729,700 $726,000
Expenses
Operating Exp
(52255) Banking Charges $3,000 $6,500 $6,500 $4,000
OPERATING EXP TOTAL $3,000 $6,500 $6,500 $4,000
Misc Expenditures
(57000) Bond Principal $505,000 $530,000 $530,000 $550,000
(57100) Interest Expense $229,500 $193,200 $193,200 $172,000
MISC EXPENDITURES TOTAL $734,500 $723,200 $723,200 $722,000
EXPENSES TOTAL $737,500 $729,700 $729,700 $726,000
REVENUES LESS EXPENSES -$17,589 $0 $0 $0
231
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
2024 - 25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
Investment Income
(48500) Investment Earnings $23,590 $10,000 $10,000 $0
(48510) Unrealized Gain/Loss Fmv $11,765 $0 $0 $0
INVESTMENT INCOME TOTAL $35,355 $10,000 $10,000 $0
Interfund Transfers
(49100) Transfer In - General Fd $580,000 $0 $0 $820,807
INTERFUND TRANSFERS TOTAL $580,000 $0 $0 $820,807
REVENUES TOTAL $615,355 $10,000 $10,000 $820,807
Expenses
Misc Expenditures
(57200) Crime Insurance $2,200 $2,408 $2,408 $2,588
(57202) Property Insurance $78,423 $83,011 $83,011 $68,424
(57204) Pollution Insurance $3,854 $4,541 $4,541 $4,795
(57210) Liability Insurance $449,641 $560,784 $560,784 $745,000
MISC EXPENDITURES TOTAL $534,118 $650,744 $650,744 $820,807
Interfund Transfer Out $0 $100,000 $100,000 $0
EXPENSES TOTAL $534,118 $750,744 $750,744 $820,807
REVENUES LESS EXPENSES $81,237 -$740,744 -$740,744 $0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
233
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
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Revenues
Investment Income
(48500) Investment Earnings $15,677 $6,000 $6,000 $6,000
(48510) Unrealized Gain/Loss Fmv $7,819 $0 $0 $0
INVESTMENT INCOME TOTAL $23,496 $6,000 $6,000 $6,000
Interfund Transfers
(49100) Transfer In - General Fd $269,000 $296,500 $296,500 $136,500
(49251) Transfer In - Ab2766 $0 $0 $0 $35,000
INTERFUND TRANSFERS TOTAL $269,000 $296,500 $296,500 $171,500
REVENUES TOTAL $292,496 $302,500 $302,500 $177,500
Expenses
Operating Exp
(52307) Rental/Lease - Vehicles $0 $0 $0 $35,000
(52312) Vehicle Maintenance $54,760 $68,500 $68,500 $61,500
(52330) Fuel $31,131 $43,000 $43,000 $40,000
(53000) Depreciation Expense $39,646 $0 $0 $0
OPERATING EXP TOTAL $125,537 $111,500 $111,500 $136,500
Capital Outlay Exp
(56115) Vehicles $29,292 $150,000 $150,000 $0
(56999) Capital Expense Contra -$29,119 $0 $0 $0
CAPITAL OUTLAY EXP TOTAL $173 $150,000 $150,000 $0
EXPENSES TOTAL $125,710 $261,500 $261,500 $136,500
REVENUES LESS EXPENSES $166,786 $41,000 $41,000 $41,000
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
234
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
2024-25 Actual 2025-26 AdoptedBudget 2025-26 RevisedBudget 2026-27 Adopted Budget
Revenues
Investment Income
(48500) Investment Earnings $54,576 $8,000 $8,000 $8,000
(48510) Unrealized Gain/Loss Fmv $27,218 $0 $0 $0
INVESTMENT INCOME TOTAL $81,794 $8,000 $8,000 $8,000
Interfund Transfers
(49100) Transfer In - General Fd $53,580 $0 $0 $0
(49104) Transfer In - Tech Reserve $705,000 $250,000 $250,000 $0
INTERFUND TRANSFERS TOTAL $758,580 $250,000 $250,000 $0
REVENUES TOTAL $840,374 $258,000 $258,000 $8,000
Expenses
Operating Exp
(53000) Depreciation Expense $33,042 $0 $0 $0
OPERATING EXP TOTAL $33,042 $0 $0 $0
Capital Outlay Exp
(56130) Computer Eq - Hardware Exp $499,528 $187,000 $381,400 $63,000
(56135) Computer Eq - Software Exp $1,592 $145,000 $837,082 $145,000
CAPITAL OUTLAY EXP TOTAL $501,120 $332,000 $1,218,482 $208,000
EXPENSES TOTAL $534,162 $332,000 $1,218,482 $208,000
REVENUES LESS EXPENSES $306,212 -$74,000 -$960,482 -$200,000
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
235
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
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Investment Income
(48500) Investment Earnings $86,758 $10,800 $10,800 $10,800
(48510) Unrealized Gain/Loss Fmv $43,268 $0 $0 $0
INVESTMENT INCOME TOTAL $130,026 $10,800 $10,800 $10,800
Interfund Transfers
(49100) Transfer In - General Fd $154,200 $0 $0 $100,000
(49501) Transfer In - Self Insurance $0 $100,000 $100,000 $0
INTERFUND TRANSFERS TOTAL $154,200 $100,000 $100,000 $100,000
TOTAL $284,226 $110,800 $110,800 $110,800
BUDGET DETAIL (EXPENSES)
504 - Building Facility & Maintenance Expenses
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Operating Exp
(53000) Depreciation Expense $21,809 $0 $0 $0
OPERATING EXP TOTAL $21,809 $0 $0 $0
Capital Outlay Exp
(56100) Capital Outlay Expense $121,894 $89,000 $208,500 $0
CAPITAL OUTLAY EXP TOTAL $121,894 $89,000 $208,500 $0
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $10,000 $0 $0 $0
INTERFUND TRANSFER OUT TOTAL $10,000 $0 $0 $0
TOTAL $153,703 $89,000 $208,500 $0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
236
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
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Adopted Budget
Revenues
Investment Income
(48500) Investment Earnings $75,124 $26,600 $26,600 $26,600
INVESTMENT INCOME TOTAL $75,124 $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 $163,124 $114,600 $114,600 $114,600
REVENUES LESS EXPENSES $163,124 $114,600 $114,600 $114,600
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
238
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 26/27 www.diamondbarca.gov
240
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.
241
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.
242
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 $68,333,798 for FY 2026-27.
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
243
1989-90 Base Year 9,882,416
1990-91 Adjusted Base 10,785,669
1991-92 Adjusted Base 11,585,192
1992-93 Adjusted Base 11,762,247
1993-94 Adjusted Base 12,275,495
1994-95 Adjusted Base 13,169,824
1995-96 Adjusted Base 14,005,207
1996-97 Adjusted Base 14,729,615
1997-98 Adjusted Base 15,608,665
1998-99 Adjusted Base 16,482,389
1999-00 Adjusted Base 17,561,562
2000-01 Adjusted Base 18,772,045
2001-02 Adjusted Base 20,576,003
2002-03 Adjusted Base 22,364,058
2003-04 Adjusted Base 24,723,466
2004-05 Adjusted Base (revision)25,886,770
2005-06 Adjusted Base (revision)27,569,946
2006-07 Adjusted Base 28,885,277
2007-08 Adjusted Base 30,379,173
2008-09 Adjusted Base 31,954,909
2009-10 Adjusted Base 33,809,489
2010-11 Adjusted Base 33,408,743
2011-12 Adjusted Base 34,377,442
2012-13 Adjusted Base 35,809,031
2013-14 Adjusted Base 37,902,186
2014-15 Adjusted Base 38,109,968
2015-16 Adjusted Base 39,891,361
2016-17 Adjusted Base 42,563,150
2017-18 Adjusted Base 44,385,292
2018-19 Adjusted Base 46,248,905
2019-20 Adjusted Base 48,024,685
2020-21 Adjusted Base 49,761,208
2021-22 Adjusted Base 53,402,669
2022-23 Adjusted Base 57,026,785
2023-24 Adjusted Base 59,112,083
2024-25 Adjusted Base 61,282,567
2025-26 Adjusted Base 65,424,852
2026-27 Adjusted Base 68,333,798
CITY OF DIAMOND BAR
ANNUAL APPROPRIATIONS LIMIT
2026-27
244
FUND & DEPARTMENT RELATIONSHIP
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
262
248
Recreation, Public Works
SEWER MITIGATION FUND
CITIZENS OPTION PUBLIC SAFETY
CAPITAL IMPROVEMENT FUND
City Manager's Office
HAZARD MITIGATION GRANT FUND
PARK & FACILITIES DEV FUND
254
Recreation, Public Works
City Manager's Office
260 QUIMBY FUND
TRAFFIC MITIGATION FUND
City Manager's Office
MEASURE A NEIGHBORHOOD PARKS ACT
Public Works
TRES HERMANOS CONSRVTN AUTHORITY FUND
INTEGRATED WASTE MGMT FUND
AIR QUALITY IMPROVEMENT FUND City Manager's Office, Information Systems251
USED MOTORO OIL BLOCK GRANT
250
BEVERAGE CNTNR RECYCLING GRNT
255 Public Works
253
247
City Manager's Office
256
WASTE HAULER FUND
City Manager's Office
261
LOCAL ROADWAY SAFETY PLAN FUND
Public Works
City Manager's Office
252
Recreation, Public Works
270 PEG FEES FUND Community Relations Division, Information Systems
280 City Manager's Office
CIP FUND Public Works, Recreation
DEBT SERVICE FUND
401 DEBT SERVICE FUND Finance
501 SERLF INSURANCE FUND Human Resources Division
301
502 Public Works
INTERAL SERVICE FUNDS
503 EQUIP MAINT & REPLACEMENT FUND Information Systems
VEHICLE MAINTENANCE & EQUIP FD
504 BUILDING FACILITY & MAINT FUND
FIDUCIARY FUND
Public Works
OPEB TRUST601 Finance
COMMUNITY ORGANIZATION SUPPORT
102
201
207
209
City Manager's Office, Public Works
Public Works
103
107
OPEB RESERVE
CASP(SB1186) FEE FUND
MEASURE W LOCAL RETURN FUND
204
ROAD MAINT & REHAB (SB-1)
MEASURE M LOCAL RETURN FUND
MEASURE R LOCAL RETURN FUND
PROP A - TRANSIT TAX FUND
SB 821 TDA ARTICLE 3 FUND Public Works
PROP C - TRANSIT TAX FUND
COMMUNITY DEV BLOCK GRANT
GENERAL PLAN UPDATE
City Manager's Office
Community Development
GAS TAX FUND
104 Finance
203
101
Finance
HOMELESSNESS RESPONSE FUND
Public Works
City Manager's Office
Public Works
206
202
TECHNOLOGY RESERVE
105
Engineering Division
Public Works
LAW ENFORCEMENT RESERVE
205
Public Works, Community Development, Finance, Information Systems
Public Works, Community Development, Finance, Information Systems
224 PERMANENT LOCAL HOUSING ALLOCATION Planning Division
225 Planning Division
226 Planning Division
238 LANDSCAPE MAINT DIST #38 FUND
239 LANDSCAPE MAINT DIST #39-2022 FUND Public Works
Public Works
241 LANDSCAPE MAINT DIST #41-2021 FUND Public Works
245 STREET BEAUTIFICATION FUND Public Works
246
All
NON-MAJOR FUND: SPECIAL/SPECIAL REVENUE FUNDS
Fund & Department Relationship
2026-27
Fiscal Year
CITY OF DIAMOND BAR
GENERAL FUND
100 GENERAL FUND
245
ANNUAL BUDGET
Fiscal Year 2027
City of Diamond Bar
Fiscal Year 2027
909-839-700021810 Copley Drive, Diamond Bar, CA 91765 www.diamondbarca.govEdison Rodriguez - Bee the Sunshine Raymond Wong - Heart of the HillsideDoris Yiang - Spring’s HereJuly 1, 2026-June 30, 2027
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