HomeMy WebLinkAbout11/18/2014 Agenda - Regular MeetingCity of
Diamond Bar
City Council Agenda
Tuesday, November 18, 2014
6:30 p.m. - Regular Meeting
The Government Center
South Coast Air Quality Management District/
Main Auditorium
21865 Copley Drive, Diamond Bar, CA 91765
Carol Herrera Steve Tye
Mayor Mayor Pro Tem
Ling -Ling Chang Nancy A. Lyons Jack Tanaka
Council Member Council Member Council Member
City Manager James DeStefano • City Attorney David DeBerry • City Clerk Tommye Cribbins
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CITY OF DIAMOND BAR
CITY COUNCIL AGENDA
November 18, 2014
CALL TO ORDER:
PLEDGE OF ALLEGIANCE:
INVOCATION:
ROLL CALL:
APPROVAL OF AGENDA:
Next Resolution No. 2014-45
Next Ordinance No. 08 (2014)
6:30 p.m.
Mayor
Pastor Bob Stebe,
Northminister Presbyterian Church
Council Members Chang, Lyons,
Tanaka, Mayor Pro Tem Tye, Mayor
Herrera
Mayor
1. SPECIAL PRESENTATIONS, CERTIFICATES, PROCLAMATIONS:
BUSINESS OF THE MONTH:
1.1 Presentation of City Tile to Ted Robinson, owner of Robinson Properties
(Towne Center Village — Albertson's Plaza), as Business of the Month,
November, 2014.
2. CITY MANAGER REPORTS AND RECOMMENDATIONS:
3. PUBLIC COMMENTS: "Public Comments" is the time reserved on each
regular meeting agenda to provide an opportunity for members of the public to
directly address the Council on Consent Calendar items or matters of interest to
the public that are not already scheduled for consideration on this agenda.
Although the City Council values your comments, pursuant to the Brown Act, the
Council generally cannot take any action on items not listed on the posted
Written materials distributed to the City Council within 72 hours of the City Council
meeting are available for public inspection immediately upon distribution in the City
Clerk's Office at 21810 Copley Dr., Diamond Bar, California, during normal business
hours.
November 18, 2014 PAGE 2
agenda. Please complete a Speaker's Card and give it to the City Clerk
(completion of this form is voluntary). There is a five-minute maximum time limit
when addressing the City Council.
4. RESPONSE TO PUBLIC COMMENT: Under the Brown Act, members of the
City Council may briefly respond to public comments but no extended discussion
and no action on such matters may take place.
5. SCHEDULE OF FUTURE EVENTS:
5.1 Walnut Valley Water District Public Meeting — November 19, 2014 — 5:00
p.m., AQMD/Government Center Auditorium, 21865 Copley Drive.
5.2 Historic Windmill Dedication — November 20, 2014 — 10:00-11:00 a.m. —
Diamond Bar Towne Center, Diamond Bar Boulevard and Grand Avenue.
5.3 Parks and Recreation Commission Meeting — November 20, 2014 — 7:00
p.m. Windmill Community Room, 21810 Copley Drive.
5.4 Grand View Trail Opening — November 22, 2014 — 9:00 — 11:00 a.m. —
1600 Grand Avenue (Trail access located in the overflow parking lot).
5.5 Planning Commission Meeting — November 25, 2014 — 7:00 p.m.,
Windmill Community Room, 21810 Copley Drive.
5.6 Thanksgiving Holiday — City Offices will be closed November 27 - 28,
2014 in observance of the Thanksgiving Holiday. City offices will reopen
on Monday, December 1, 2014 at 7:30 a.m.
5.7 Holiday Diamond Ride — November 28, 2014 through January 1, 2015 —
Free shuttle services to and from Diamond Bar Shopping Centers. For 18
years and older.
5.8 City Council Meeting — December 2, 2014 — 6:30 p.m., - AQMD
Government Center Auditorium, 21865 Copley Drive.
6. CONSENT CALENDAR:
6.1 City Council Minutes:
(a) Study Session of November 4, 2014.
(b) Regular Meeting of November 4, 2014.
Recommended Action: Approve as submitted.
Requested by: City Clerk
November 18, 2014
2_101:11101
6.2 Planning Commission Minutes — Regular Meeting of October 14, 2014.
Recommended Action: Receive and File.
Requested by: Community Development Department
6.3 Ratification of Check Register — Ratification of Check Register Dated
October 30, 2014 through November 12, 2014 totaling $783,157.58.
Recommended Action: Ratify.
Requested by: Finance Department
6.4 Transmittal of Comprehensive Annual Financial Report for the Year
Ended June 30, 2014.
Recommended Action: Receive and File.
Requested by: Finance Department
6.5 Approve Contract Amendment No. 2 with Fehr & Peers for
Intersection Improvement Strategies Study at Grand
Avenue/Diamond Bar Boulevard, Brea Canyon Road/Lycoming Road
and Brea Canyon Road/Pathfinder Road in the Amount of $14,670;
Plus a Contingency Amount of $2,000 for a Total Authorization of
$16,670.00.
Recommended Action: Approve.
Requested by: Public Works Department
6.6 Approval Contract Amendment No. 3 with RKA Consulting Group for
Preparation of an Application Package in Association with the 2015
Metro Call for Projects in the Amount of $19,800.
Recommended Action: Approve.
Requested by: Public Works Department
7. PUBLIC HEARINGS: 6:45 p.m., or as soon thereafter as matters may be heard.
7.1 Ordinance (XX)2014: An Urgency Ordinance of the City Council of
the City of Diamond Bar Extending Urgency Ordinance (03)2014
Suspending Chapter 8.26 of the Diamond Bar Municipal Code and
Prohibiting the Operation and Establishment of Medical Marijuana
Dispensaries.
November 18, 2014 PAGE 4
Recommended Action: Receive Staff's Report; Open the Public Hearing;
Receive Testimony; Close the Public Hearing and Adopt.
Requested by: City Manager
8. COUNCIL CONSIDERATION: None.
9. COUNCIL SUB -COMMITTEE REPORTS AND MEETING ATTENDANCE
REPORTS/COUNCIL MEMBER COMMENTS:
10. ADJOURNMENT:
CITY OF DIAMOND BAR
CITY COUNCIL STUDY SESSION
NOVEMBER 4, 2014
Agenda No. 6.1(a)
STUDY SESSION: M/Herrera called the Study Session to order at 6:00
p.m. in Room CC -8, South Coast Air Quality Management District, 21865 Copley Drive,
Diamond Bar, CA 91765
Present: Council Members Ling -Ling Chang, Nancy Lyons,
Mayor Pro Tem Steve Tye, and Mayor Carol Herrera.
Absent: Council Member Jack Tanaka was excused.
Staff Present: James DeStefano, City Manager; Ryan McLean,
Deputy City Manager; David DeBerry, City Attorney; Dianna Honeywell, Finance
Director; David Liu, Public Works Director; Greg Gubman, Community Development
Director; Bob Rose, Community Services Director; Ken Desforges, IS Director; Marsha
Roa, Public Information Manager; Amy Haug, Human Resources Manager, and
Tommye Cribbins, City Clerk.
► CONSIDERATION OF PAPERLESS CITY COUNCIL AGENDAS AND
PURCHASE OF iPAD TABLETS.
DCM/McLean provided the City Council with a proposal to replace paper packets
(agenda, reports, documents, etc.) by utilizing iPads. This would allow Council
Members to view agenda items and reports in a digital format. The use of ipads
would allow Council to scroll through each item, review the item and annotate,
highlight, and bookmark them for reference.
Both the IS and Public Information Departments have spent time looking at the
options available through existing video streaming systems and how it would
integrate and work within these systems to meet the goal of paperless agenda
systems. The format was successfully tested at several meetings.
In order to roll out the system the City would need to purchase tablets/iPads.
These devices would be used only for City purposes and users would be
required to follow the City's IS policy for desktop computers.
M/Herrera asked if personal iPads could be used.
DCM/McLean said they could be connected to the system; however, there are
some features and functionalities that staff would prefer to issue the City's own
laptops and add the other capabilities giving staff the ability to do remote wipes
or track the computer to its location in case the iPad is lost. There are certain
things that can be done only if it is attached to the Enterprise Management
System.
CM/DeStefano stated that staff is far more concerned about the security in
getting in and out of the City's system and therefore would want to issue Council
Members a device that is the most secure and protects Diamond Bar's systems.
November 4, 2014 PAGE 2 CC STUDY SESSION
The device that M/Herrera has been issued by Foothill Transit may or may not
meet the test that will ensure those securities are built in.
DCM/McLean went on to state that the pros of a paperless system include less
impact to the environment by saving thousands of agenda pages and copies,
less wear and tear on the City's copy machines and printers, and staff time
savings in collating and delivering packets.
IS/Desforges thanked PIM/Roa and CC/Cribbins for their support of the Granicus
system because the system rests on the work that they have already done.
ISD/Desforges then went on to explain the technical aspects of the system and
provided a power point presentation showing how the system works. He stated
that staff had looked at other options that were not as secure and authentic as
the Granicus system and the software piece that allows integration with the Apple
iStore which the City already owns.
MPT/Tye asked why Drop Box was not secure relative to agendas which are
online and available to anyone.
ISD/Desforges explained that Drop Box is a two-way system and the user might
accidentally drop a document that should not be dropped into the Drop Box and
could also accidently pick up a document from Drop Box that might not be
scanned or filtered by iPad in terms of a virus or malware. It is possible that by
going to Drop Box something bad could corrupt your machine and it is also
possible that a user could accidentally drop confidential material into the Drop
Box where it would be available for anyone to access.
Currently, the Granicus Legislate option is available only through the iPad and
Apple Store. The Apple Store has sufficient security and Enterprise
Management System that allows the City to manage those devices and apply the
City's current security policies to the devices. Therefore, it is staff's
recommendation that the City Council adopt this system since it is already
available and relatively easy to implement with the purchase of iPads. The cost
to do so would be about $399 to $499 per unit.
C/Lyons asked how many units would be needed
ISD/Desforges responded that the current number of units estimated to be
purchased is 14 which would include everyone in attendance at tonight's study
session with one unit as a spare.
C/Lyons asked if there was a monthly charge.
ISD/Desforges responded that there is no monthly fee charge from Apple and
Granicus. The annual fees are included in the maintenance agreement with
Granicus.
November 4, 2014 PAGE 3 CC STUDY SESSION
CM/DeStefano said if Council moves forward with this option staff would prefer to
purchase a WiFi version and not a telephone version so that the City does not
have to pay telephone charges times 14 or times 5 on a monthly basis.
C/Lyons asked if staff tested the system in AQMD and other locations where the
Council might be.
ISD/Desforges responded affirmatively and further stated that the AQMD has a
wonderful WiFi system setup and the City would be good to go.
C/Lyons stated that when they used WiFi at Walnut Valley School District there
were problems with connectivity and the system was constantly dropping off of
the network.
ISD/Desforges said staff did not experience that issue when testing at AQMD.
The WiFi System that was recently installed is quite new and robust.
DCM/McLean stated that the Legislate platform does not require a WiFi
connection at all times.
M/Herrera said that SCAG is also doing this instead of mailing out packets that
cost seven or eight (7-8) dollars each. Foothill Transit is doing this and she
wanted to start this conversation as something Diamond Bar was interested in
that it could trust.
C/Lyons asked if this system was currently being used by Foothill Transit and
whether M/Herrera found it easy to get to data.
M/Herrera said that she did find it easy to get to the data. That although Foothill
Transit's agenda is not as complicated as Diamond Bar's agenda, Foothill is
using i -annotate and they send their agenda in a PDF file and the user connects
to i -annotate and it is working well. The Granicus system will do the same thing.
C/Lyons asked if the system would allow the user to do a search.
ISD/Desforges responded that in terms of a document, no.
C/Lyons said she was curious because that would be helpful.
MPT/Tye asked if it was worth waiting and was this system available only with an
iPad and is it a Granicus issue.
ISD/Desforges responded that Granicus has indicated they may at sometime in
the future also do the Android system; however, the City is likely to encounter a
lot fewer bugs if it stays with the iPad platform because of the different level of
security and testing. This product was released in 2011 with Granicus so there
November 4, 2014 PAGE 4 CC STUDY SESSION
have been a number of years to work through bug phases. He said that he did
not have a single error during his entire test period with this system whereas, he
would be concerned about looking at systems that may be beta (initial) releases
and the users might not be as happy.
C/Lyons said she was willing to work with the system.
MPT/Tye said he liked the idea and this is not what he would call a heavy
agenda. He asked how many people receive copies of the agenda.
CC/Cribbins responded that she makes 26 copies of agenda packet.
MPT/Tye asked who gets the extra copies.
Both CM/DeStefano and CC/Cribbins responded the Library and others so she
will still be making up about five packets which would be a lot easier than making
26. She has to post a hard copy at City Hall and at the Library. Staff gets a copy
and Captain Scroggins gets a copy and a few others as well.
C/Lyons said she was willing to give it a try.
MPT/Tye asked what Walnut was using.
DCM/McLean replied that they have a mixture of iPads and some use surface
because they want a USB port and keyboard.
CM/DeStefano said they are using Drop Box to get there.
MPT/Tye said it is not comparable to what the Council is discussing.
CM/DeStefano said it is not as secure.
DCM/McLean said it does not integrate with the City's existing system and staff
felt that because the City already has an existing agenda system that is tied to
the video streaming system it is a pretty logical add-on.
M/Herrera said it is the simplest way to go.
ISD/Desforges said it is the cheapest system.
C/Lyons stated if she had a file she was working on such as the Millennium
project that she might want to print out that portion and keep it in her file at home
instead of keeping an electronic copy because she would not be able to find it
and that is why she asked about the search option.
November 4, 2014 PAGE 5 CC STUDY SESSION
M/Herrera said she prints certain portions she wants to keep in a paper file.
DCM/McLean reminded C/Lyons that the agenda is catalogued and maintained
so that the user can refer back to a certain agenda packet but could not key on
certain words.
CM/DeStefano asked if C/Lyons could create a separate file for her Millennium
data and other data.
DCM/McLean said that was possible on the actual iPad but since he has not
tested that possibility he did not want to comment.
C/Lyons felt she could print a portion or create an electronic file and drop part of
the agenda in the file.
DCM/McLean said it could be tested but did not want to waste time doing so if
people wanted their own applications.
MPT/Tye said he felt it made sense to go with the paperless system because he
did not realize the amount of paper, toner, etc. and the cost savings which would
be recovered fairly quickly.
C/Lyons asked if there would be some kind of stand with the iPad.
ISD/Desforges explained that there is a cover and case and when folded open it
stands up if the user wishes.
M/Herrera said she believed staff had consensus to move forward with the
paperless system.
Public Comments: None Offered.
ADJOURNMENT: With no further business to come before the City Council,
M/Herrera adjourned the Study Session at 6:22 p.m.
TOMMYE CRIBBINS, City Clerk
The foregoing minutes are hereby approved this day of 2014.
Carol Herrera, Mayor
Agenda No. 6.1(b)
MINUTES OF THE CITY COUNCIL
REGULAR MEETING OF THE CITY OF DIAMOND BAR
NOVEMBER 4, 2014
10M)Fy
STUDY SESSION: 6:00 p.m., Room CC -8
► Consideration of Paperless City Council agendas and Purchase of iPad Tablets —
Discussion and Action.
Public Comments: None Offered.
Study Session adjourned to Regular City Council Meeting at 6:22 p.m.
CM/DeStefano reported that the City utilizes a program called Granicus for online video
streaming of City Council meetings and for retrieval of those meetings after the meeting
takes place. Granicus uses an Apple program called Legislate that the City has been
considering for a paperless agenda process. During tonight's Study Session staff
provided the City Council with information on acquiring the necessary equipment to
move to a paperless agenda process. Following the presentation and discussion, Staff
was given direction to proceed and will be coming back to the Council with the products
which can be purchased at a minimal cost and absorbed within the City's existing
budget.
CALL TO ORDER: Mayor Herrera called the Regular City Council
meeting to order at 6:30 p.m. in the South Coast Air Quality Management
District/Government Center Auditorium, 21865 Copley Drive, Diamond Bar, CA.
PLEDGE OF ALLEGIANCE: Mayor Herrera led the Pledge of Allegiance.
INVOCATION: None.
ROLL CALL: Council Members Chang, Lyons, Mayor Pro Tem Tye,
and Mayor Herrera.
Council Member Tanaka was excused.
Staff Present: James DeStefano, City Manager; Ryan McLean,
Deputy City Manager; David DeBerry, City Attorney; Dianna Honeywell, Finance
Director; David Liu, Public Works Director; Greg Gubman, Community Development
Director; Bob Rose, Community Services Director; Ken Desforges, IS Director; Amy
Haug, Human Resources Manager; Cecilia Arellano, Public Information Coordinator;
and, Tommye Cribbins, City Clerk.
APPROVAL OF AGENDA: As Presented.
1. SPECIAL PRESENTATIONS, CERTIFICATES, PROCLAMATIONS: None.
2. CITY MANAGER REPORT AND RECOMMENDATIONS: None.
November 4, 2014 PAGE 2 CITY COUNCIL
3. PUBLIC COMMENTS:
Cassandra Maclnnis, spoke about Tentative Tract Map No. 53430 and displayed
maps pointing out Rocky Trail which she said was a high ridge and that off to one
side the blue line shows that there is water in the area where 48 homes are
proposed to be constructed with movement of 300 cubic yards of earth and
possible dangers related to building on unstable hillsides.
Peth Gabor-Manalac said she volunteers for senior citizens and is aware of the
City Council's great leadership. Recently, the City Council announced limitations
to the Diamond Ride program which began in 1995. She suggested that the City
Council could have sent one letter telling seniors about the changes to benefits
that were.awarded to seniors in 1995. On behalf of the seniors she serves she
asked the City Council to reconsider its decision and invite seniors to a public
meeting so that they can adequately be heard.
Garrett Masuda, Chairman, DB4-Youth In Action, stated that November 19
through December 19, 2014, Stomp Out Hunger will host a Holiday Food Drive
and invited residents of Diamond Bar to support the program and participate by
donating non-perishable food items to two main collection areas, the Diamond
Bar Center and Diamond Bar City Hall.
Allen Wilson asked for further discussion on Consent Calendar Item 6.6 because
he was concerned and confused about why the City would consider giving away
taxpayer money.
Theresa Lee thanked CM/DeStefano for providing information material for
distribution to homeowners regarding West Nile Virus Prevention. While
searching the area for possible mosquito breeding grounds, she drove into the
Boy Scout Camp in Tonner Canyon and noticed grading being performed on the
Millennium development area and the developer is doing so without a permit and
prior to Final Map approval. She requested that the City look into the
performance of construction without proper permits from the City.
Kurt Nelson, speaking on behalf of Millennium Diamond Road Partners,
responded to a prior speaker that indeed, hillside development is challenging.
He has extensive experience building on the hillside including more than 140
homes next to the Millennium development. He does not criticize or denigrate
anyone because of their concerns. This is a complex business but residents can
be assured that the last person who ever wants to build a house on an unstable
piece of ground is a developer. Many who have lived in the old Diamond Bar
"Country Estates" for many years may have had their homes built on slopes that
were not manufactured or graded and the truth is that requirements today are a
lot more stringent than in the 60's. There are "ancient" landslides all over
southern California and geotechnical and soils testing has been and will be done
extensively. When the grading is done, if something unforeseen is encountered,
everything has to be stable and compacted before a home is built. There are
November 4, 2014 PAGE 3
CITY COUNCIL
some in the tract he built that are criticizing the Millennium Development and
asking questions. Their homes would not be there if it was not for the fact that
when developers build on hillsides in Diamond Bar there would be none built
unless the ground was stable. Blueline stream issues, water flows, etc. are
examined by the Army Corps of Engineers and US Fish and Wildlife. If anyone
would like to contact him to discuss these issues which he offered a month ago
and has yet to receive one call, call him during normal business hours at 714-
272-1610. He may not have the answer immediately but will be glad to sit down
with anyone to examine real issues and respond. He is not sure he understands
the comments about the West Nile Virus but since he has been involved in the
Millennium project there has been no grading so he will leave that to staff.
RESPONSE TO PUBLIC COMMENTS:
CM/DeStefano responded to speakers that development in hillside areas, of
which Diamond Bar is a hillside saturated community, can be challenging. There
are many projects that Diamond Bar has managed since its incorporation 25
years ago, all on hillside properties. Each time a development comes forward on
a hillside property, the site is investigated for a variety of different conditions
including the potential for landslide conditions. Reports are submitted to the City
which the City contracts as part of the environmental review of a proposed
project and as part of the Tentative Map approval for projects that require
subdivision. Once the Subdivision Tentative Map has been approved, more
detailed studies come forward including geotechnical reports, hydrology reports,
etc. that further examine conditions of the site and further develop any required
mitigation to correct deficiencies on the site. When a landslide is found to be on
a site, those conditions are corrected through reports that are prepared by
licensed engineers and built into the construction plans for the project.
Construction plans are overseen by City Inspectors and/or City contracted
inspectors to ensure that the work meets all of the standards that are outlined in
the regulations as well as, plans that were drawn for that project. Practically
every hillside project in Diamond Bar has gone through this process. Over the
years the standards have become more stringent and more protective of future
residents of those properties and, those standards have always been
incorporated into the projects.
"The Country Estates" has been an area where several hundred homes have
been developed over 25 years, several subdivisions have occurred.
CM/DeStefano stated that he is pretty sure that every single one of those has
some form of landslide on their property, some form of water on their property, all
of which were taken into consideration and designed to mitigate any outstanding
conditions that needed to be remedied, built into the construction, overseen by
inspectors and all done prior to any homes being constructed on the property and
prior to any person being allowed to live in those homes.
November 4, 2014 PAGE 4 CITY COUNCIL
It is a serious matter. The City takes it very seriously and has been and are
doing so on the proposed project that residents are speaking to and will continue
to do so in the future. With respect to any grading activity, staff is unaware of
any grading activity. He cannot speak to photos that were shown without
studying them in more detail but clearly, no grading is allowed on that property
because the approvals for grading to commence have not yet come forward.
Staff will work with the speaker and the development team to try to determine
whether anything is occurring and stop it if it is. Again, he does not believe there
is any grading occurring.
With respect to the speaker regarding Diamond Ride, the program is one that
staff has periodically brought back to the City Council for review. It is a program
that has been around for many years and until the beginning of this fiscal year
the City had spent about $7 million on the program. The program is popular and
very simple for some to utilize the program but it was always and was initially set
up as a "supplemental" service and not for primary service. Periodically, the City
needs to look at this program and try to determine whether the resources that are
spent on the program are most appropriate versus spending some of those same
resources on fixing streets, adding traffic mitigation measures, slurry sealing
residential neighborhood streets, and a variety of other things for which very
specific uses of the money are outlined. Recently, the City Council looked at the
program and as the speaker indicated and as the budget indicates, there was
about $570,000 spent in the last fiscal year which is the highest amount ever in
any year. The City budgeted about $575,000 for the current year believing the
expenses would be about the same but based upon the way the program is
tracking at this point, the City would have ended the year, absent the changes
the City Council enacted beginning December 1, at about $630,000. Use of this
program continues to skyrocket and has become one of concern because of the
limited resources that can be used and how those resources may be better spent
in other parts of the City for greater community benefit versus the few folks that
are using the Diamond Ride program. It is not without a lot of very thoughtful
processing to ensure that the boundaries work, to ensure that there are facilities
for residents to utilize within the confines of the boundaries (medical, shopping,
etc) and based upon staffs recommendations, the City Council carefully looked
at the entire program and budget which the City Council does from time to time.
Program changes were enacted by the Council a few months ago and there was
information provided to every resident through every cardholder in the community
and the program changes become effective December 1, 2014. The City will
continue to look at the program from time to time to determine that it meets the
needs of the community. CM/DeStefano said he believed there may be some
confusion about the boundaries of the program with respect to the speaker's
comments and there may be some confusion about what the costs might be
associated with trips outside of those boundaries. He offered that a meeting with
the speaker might be appropriate. Staff has spoken with the speaker several
times, most recently yesterday or today and it may be more appropriate to meet
face to face and walk through the issues.
November 4, 2014 PAGE 5
CITY COUNCIL
CM/DeStefano said that with respect to Consent Calendar Item 6.6 the City
Council may or may not pull that item for a more detailed presentation. This item
involves an exchange of resources between the City of Diamond Bar and the City
of Industry. The City of Diamond Bar does so about every two years. Diamond
Bar accumulates resources in that very specific fund and often accumulates
more resources that have very limited uses, than the City needs. Other cities
have a greater need for some of those resources so there is a "marketplace" in
order to "sell' those dollars and prices range from about 65 cents to 72 cents.
The City of Industry has agreed to purchase those dollars from Diamond Bar for
75 cents on the dollar. This allows Diamond Bar to sell "excess' dollars in order
to generate General Fund dollars that can be used for anything the City Council
desires. Again, Diamond Bar has done this about every other year for many
years now. Several cities in Los Angeles County do this. It is sometimes done
with Community Development Block Grant monies and other monies. It may
seem like the City is getting less for its "dollars' but it is getting the highest rate
known for these "dollars." Fundamentally, this is a policy decision of the City
Council which is an item discussed during budget sessions each year. As
negotiations move forward with a particular city this item is brought to the City
Council for consideration.
MPT/Tye said he believed that with the Dial -A -Ride program, it was the abuse
and not the use of the program and asked CM/DeStefano to address that issue.
CM/DeStefano said it was a combination of things. There are folks that will
abuse a program that is provided, folks that will stretch the limits of a program if
not attempt to "burst the barriers" within the program to their benefit. There are a
few folks whose cumulative total of usage account for about 25 percent of all
resources being spent on the program. There were trips that were found to be
appropriately questionable to Amtrack Stations, the Airports, etc. The program
the City offers is the most generous of any city in the immediate area with
respect to cost, hours of availability, range of service area boundaries, etc. A
close look at the program and uses resulted in changes to the boundaries,
elimination of trips that were creating problems which resulted in being able to
utilize dollars beyond the small group that is using the Dial -A -Ride Program.
MPT/Tye said he recalled that about five users accounted for about 27 percent of
the expense.
CM/DeStefano said he believed MPT/Tye was correct and pointed out that that
was not the totality for making the change. There is a limited amount of money in
that category of funds that the City receives and spreading those dollars over
other areas including Dial -A -Ride provided greater benefits to a greater majority
of the community.
C/Lyons asked if a resident wanted to travel to the medical center in Fontana
would the Diamond Ride get them to the area of Pomona Valley Hospital at the
reduced rate and from that hospital to Fontana would be at the book rate so that
November 4, 2014 PAGE 6
more than half of the trip would be at the reduced rate.
CITY COUNCIL
CM/DeStefano agreed and stated that the trip to the edge of the boundary would
be at the reduced rate and then at the normal taxi rate from there to the
destination.
M/Herrera stated that in 1995 she was here when the program was created and
the budget at that time was $350,000, the entire budget for the year. Over time
the budget has stretched and stretched and stretched and at some point the City
has an obligation to live within its means and not exceed budgets which robs
from other budget items. When programs get out of control and the City runs out
of money to fund extra expenses it often results in taxing residents in order to
have sufficient monies to pay for everything that everybody wants. She does not
believe that the residents of Diamond Bar want their City to be in that situation.
4. SCHEDULE OF FUTURE EVENTS:
5.1 Veterans Recognition Celebration — November 5, 2014 9:00 a.m. to 11:00
a.m., Diamond Bar Center, 1600 S. Grand Avenue.
5.2 Veterans Day Holiday — November 11, 2014 — City offices closed
Tuesday, November 11 in observance of Veterans' Day. City offices
reopen Wednesday, November 12, 2014 at 7:30 a.m.
5.3 Planning Commission Meeting — November 11, 2014 — Canceled.
5.4 Traffic and Transportation Commission Meeting — November 13, 2014 —
7:00 p.m., Windmill Community Room, 21810 Copley Drive.
5.5 Heritage Park Rehabilitation Project Public Workshop — November 13,
2014 — 7:00 p.m., Heritage Park Community Room, 21810 Copley Drive.
5.6 Eco Expo — November 15, 2014 — 9:00 a.m. to 1:00 p.m., AQMD Parking
Lot, 21865 Copley Drive.
5.7 City Council Meeting — November 18, 2014 — 6:30 p.m.,
SCAQMD/Government Center Auditorium, 21865 Copley Drive.
5.8 Walnut Valley Water District Public Hearing regarding proposed rate
increases — November 19, 5:00 p.m., SCAQMD Auditorium, 21865 Copley
Drive.
5.9 Windmill Dedication — November 20, 2014 — 10:00 to 11:00 a.m., Diamond
Bar Towne Center, Diamond Bar Boulevard and Grand Avenue.
5.10 Grandview Trail Opening — November 22, 2014 — 9:00 to 11:00 a.m., 1600
Grand Avenue (Trail access located in the overflow parking lot).
November 4, 2014 PAGE 7
CITY COUNCIL
6. CONSENT CALENDAR: MPT/Tye moved, C/Chang seconded, to approve the
Consent Calendar as presented with Item 6.6 removed by MPT/Tye for separate
consideration. Motion carried by the following Roll Call vote:
AYES:
COUNCIL MEMBERS:
Chang, Lyons, MPT/Tye, M/Herrera
NOES:
COUNCIL MEMBERS:
None
ABSENT:
COUNCIL MEMBERS:
Tanaka
6.1 APPROVED CITY COUNCIL MINUTES:
6.1.1 Study Session of October 21, 2014 —As amended.
6.1.2 Regular Meeting of October 21, 2014 —As amended.
6.2 RECEIVED AND FILED PLANNING COMMISSION MINUTES — Regular
Meeting of September 9, 2014.
6.3 RECEIVED AND FILED PARKS AND RECREATION COMMISSION
MINUTES — Regular Meeting of September 25, 2014.
6.4 RATIFIED CHECK REGISTER — Dated October 16, 2014 through
October 29, 2014 in an amount totaling $1,327,948.87.
6.5 APPROVED TREASURER'S STATEMENT — Month of September 2014.
6.7 APPROVED AMENDMENT NO. 4 TO THE MEMORANDUM OF
UNDERSTANDING (MOU) BETWEEN THE CITY AND THE LOS
ANGELES COUNTY METROPOLITAN TRANSPORTATION AUTHORITY
FOR STATE ROUTE 60/LEMON AVENUE PARTIAL INTERCHANGE
(ON AND OFF RAMPS) PROJECT.
6.8 AWARDED CONTRACT IN THE AMOUNT OF $36,202.41 TO INTERIOR
OFFICE SOLUTIONS (IOS) FOR PURCHASE AND INSTALLATION OF
OFFICE FURNITURE AT CITY HALL AND APPROPRIATED $36,202.41
FROM GENERAL FUND RESERVES.
MATTERS WITHDRAWN FROM CONSENT CALENDAR:
6.6 ADOPT RESOLUTION NO. 2014-43: AUTHORIZING AND APPROVING
THE SALE OF $450,000 OF PROPOSITION A FUNDS (LOCAL RETURN
TRANSIT FUNDS) TO THE CITY OF INDUSTRY.
MPT/Tye said he wanted to make it very clear to the residents that
Proposition A generates a .5 cent sales tax for transit programs and if
those funds are not used within three years they are lost and must be
returned to Metro. So in essence, the City is not trading a dollar for 75
cents, the City is trading something that has zero value if unused and
returned and getting 75 cents on the dollar for it.
November 4, 2014 PAGE 8 CITY COUNCIL
CM/DeStefano agreed with MPT/Tye that he was correct.
MPT/Tye continued that what these funds can be used for improvements
such as the grade separation on Brea Canyon Road, the Fairway Drive
grade separation at Walnut Drive and a Fullerton Road grade separation
that commuters living in this area will benefit from. What the City has
done is take $450,000 in restricted transit program funds that the City will
not be able to use and turned it into $337,500 actual dollars that will go
into the General Fund.
CM/DeStefano added that these actual dollars that go into the General
Fund can be used for any purpose the Council so desires.
MPT/Tye moved, C/Lyons seconded, to adopt Resolution No. 2014-43:
Authorizing and Approving the Sale of $450,000 of Proposition A Funds
(Local Return Transit Funds) to the City of Industry. Motion carried by the
following Roll Call vote:
AYES: COUNCIL MEMBERS
NOES: COUNCIL MEMBERS
ABSENT: COUNCIL MEMBERS
7. PUBLIC HEARING:
Chang, Lyons, MPT/Tye,
M/Herrera
None
Tanaka
7.1 ADOPT RESOLUTION NO. 2014-44: CONFIRMING A COST REPORT
FOR NUISANCE ABATEMENT COSTS CONCERNING 427 N. PLATINA
DRIVE (APN: 8703-013-21) AND ESTABLISHED A SPECIAL
ASSESSMENT AND LIEN.
CM/DeStefano stated that this is the adoption of a resolution assessing a
nuisance abatement lien, a special assessment lien against 427 N. Platina
Drive for purposes of eradicating a code enforcement situation.
CDD/Gubman stated that this is a special assessment hearing for 427 N.
Platina Drive, which is the active abatement of public nuisances by code
enforcement staff of which the City rarely performs. The Municipal Code
authorizes the Community Development Director to declare certain
properties to be public nuisances. When a declaration of a public
nuisance is made, the City is able to bypass the administrative citation and
criminal prosecution process, obtain an Abatement Warrant and swiftly
eliminate the nuisance. This is not the appropriate course of action to take
for all property maintenance violations but when a property becomes so
derelict that it is no longer fair to subject the neighbors to wait out the
routine compliance process, abatement is then a powerful tool.
November 4, 2014 PAGE 9
CITY COUNCIL
The unoccupied property located at 427 N. Platina Drive is situated in the
neighborhood between Sunset Crossing Road and the SR60 east of
Diamond Bar Boulevard. This property is an example of where a Public
Nuisance Declaration and Abatement was an appropriate invocation of his
authority. The property in question is on the north side of Platina and four
doors to the northeast of Willapa Lane. The overgrown and dry vegetation
in the entirety of the yard areas were not only extremely unsightly, but
presented a potential safety and health hazard as well. This is not the first
time the City has dealt with this property. In 2011 and 2012 the property
was brought into compliance without further intervention within weeks after
courtesy notices were issued. However, in 2013, two citations were
issued before the property was brought into compliance.
The latest enforcement process began with a routine code enforcement
patrol on June 4, 2014 and the issuance of a courtesy notice which was
followed by re -inspections on June 17 and July 1, 2014. After giving the
property owner fair opportunity to take care of the problems and observing
the property conditions deteriorate with absolutely no indication that the
matter would improve, CDD/Gubman declared the property a Public
Nuisance and concurrently issued the Notice and Order to Abate the
Nuisance. After continued inaction by the owner to respond to the Notice
and Order, the Abatement Warrant was served, a landscape contractor
who submitted a competitive bid was hired, and an extensive cleanup of
the property was undertaken on September 3, 2014.
Once a nuisance is abated the City is authorized to seek fair
compensation for expenses incurred in performing the abatement. An
effective method for cost recovery is to impose special assessments on
the property that becomes due with the property tax bill. In this case, the
assessment of $3,624.63 was tallied and the resolution staff is
recommending the City Council adopt provides an itemized accounting of
staff's hours that were expended during the abatement effort. The
purpose of tonight's hearing is to present the City Council with staff's
accounting of the costs to the City which exclude attorney fees which are
not recoverable, allow the owners to be heard and then for the City
Council to render its decision on whether or not to impose the assessment
and if so, to set the amount to be assessed.
In accordance with Municipal Code requirements, the property owner
received notice of this public hearing via certified and regular mail as well
as, through the physical posting of the notice on the subject property. The
public notice on 427 N. Platina prompted CDD/Gubman to search public
records for other properties owned by Joseph Szevin and he found three
other properties including two fourplex properties in Upland and Montclair.
November 4, 2014 PAGE 10 CITY COUNCIL
CDD/Gubman showed photos of the property which were taken this
morning. The condition of these properties shows serious neglect and
disregard for community standards. Montclair Code Enforcement
confirmed several violations at the Pradera Avenue address including lack
of required landscaping throughout the property, damaged and
deteriorated stucco throughout the building, damaged and deteriorated
fascia boards, deteriorated and peeling paint as well as, graffiti throughout
several portions of the structure.
CDD/Gubman concluded his presentation with a photo of the subject
property as it appeared on Monday, October 27 and stated that while the
property may not be a health and safety nuisance today, it is yet again in
violation of the Municipal Code's Property Maintenance Standards and
would appear that the cycle is beginning again so in addition to the special
assessment, staff is issuing citations, the first of which was issued on
Tuesday, October 28 as a result of continuing neglect of the property. If
the owner continues to violate Diamond Bar's Property Maintenance
Standards, the City will continue to issue costlier citations followed by the
pursuit of Civil and/or Criminal remedies. In light of the obvious pattern of
neglect associated with this and other properties owned by Joseph
Szevin, staff will be particularly focused on this matter going forward. Staff
recommends that the City Council adopt the Resolution to authorize the
City to record a Special Assessment of $3,624.63.
C/Lyons thanked CDD/Gubman for his report. He asked if staff heard
back from the owner of the property.
CDD/Gubman responded that the only response staff received was a
signature on the Certified Mail Return Receipt.
M/Herrera opened the Public Hearing at 7:29 p.m.
M/Herrera asked if the property owner was present and wished to make
statements and give testimony. There was no response.
M/Herrera asked if anyone else wished to speak on this item.
There being no one present who wished to comment or provide testimony,
M/Herrera closed the Public Hearing at 7:30 p.m.
C/Lyons moved, C/Chang seconded, to Adopt Resolution No. 2014-44:
Confirming a Cost Report for Nuisance Abatement Costs in the amount of
$3,624.63 concerning 427 N. Platina Drive (APN: 8703-013-21) and
establishing a Special Assessment and Lien thereof. Motion carried by
the following Roll Call vote:
November 4, 2014 PAGE 11 CITY COUNCIL
AYES: COUNCIL MEMBERS: Chang, Lyons, MPT/Tye,
M/Herrera
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: Tanaka
8. COUNCIL CONSIDERATION:
8.1 APPOINTMENT TO THE TRAFFIC AND TRANSPORTATION
COMMISSION TO FILL THE UNEXPIRED TERM OF JENNIFER
MAHLKE.
MPT/Tye stated that on October 7, Traffic and Transportation
Commissioner Jennifer Mahlke was appointed to fill the vacancy on the
City's Planning Commission due to the resignation of Jack Shah which
opened an opportunity on the Traffic and Transportation Commission.
The vacant position was advertized and several residents responded with
their intentions to fill the voluntary position. After interviewing each
applicant he determined to seek appointment of Surendra Mehta to fill the
vacant position and asked for the Council's support of his appointment.
M/Herrera moved, C/Lyons seconded, to appoint Surendra Mehta as
Traffic and Transportation Commissioner. Motion carried by the following
Roll Call vote:
AYES: COUNCIL MEMBERS: Chang, Lyons, MPT/Tye,
M/Herrera
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: Tanaka
Mr. Mehta stated that he has resided in Diamond Bar since 1988 and is a
member of the Sunshine Senior Association of Diamond Bar. He thanked
MPT/Tye, M/Herrera and Council Members for presenting him with the
opportunity and trust to serve the City of Diamond Bar as a Commissioner
of the Traffic and Transportation Commission. He will do his very best to
serve the community and the City Council.
M/Herrera congratulated Mr. Mehta on his appointment and welcomed him
to the Diamond Bar family.
9. COUNCIL SUBCOMMITTEE REPORTS AND MEETING ATTENDANCE
REPORTS/COUNCIL MEMBER COMMENTS:
C/Chang thanked staff for a wonderful Time Capsule Dedication in honor of the
City's 25th Anniversary and thanked Congressman Royce and community
members for attending the event: She looked forward to coming back for the
opening of the Capsule in 25 years. She congratulated Mr. Mehta on his
appointment to the Traffic and Transportation Commission.
November 4, 2014 PAGE 12 CITY COUNCIL
C/Lyons encouraged residents to attend the Walnut Valley Water District meeting
on November 19 at 5:00 p.m. in the AQMD Auditorium to provide their input on
water rates. She reiterated her appreciation for the City's Neighborhood
Improvement District working to make sure City property values remain high.
The Code Enforcement process is good. She visited the Haunted House last
week and said it was well done and very scary and thanked staff for the
opportunity. She wished a Happy Veterans Day to the City's veterans and hoped
she would see many residents at tomorrow's celebration.
MPT/Tye said he was privileged to present Certificates on behalf of the City to
the Walnut Valley Rotary's Firefighter of the Year, Captain Frank Guerito and
Sheriff of the Year, Deputy Nick Thorn. It was a busy morning and there was
insufficient time to acknowledge the great job they do thanks to the leadership of
Captain Scroggin and Assistant Chief Dave Stone. He wished C/Chang good
luck in her pursuit of the 55th Assembly seat. There is a long history of folks in
this area filling this seat from Gary Miller to Bob Pacheco, Bob Huff, Curt
Hagman and a legacy of success coming from the San Gabriel Valley. He
wished her the very best and said he knew she would continue that success.
M/Herrera echoed her colleague's comments, congratulated Mr. Mehta on his
appointment, congratulated staff on the great Time Capsule Ceremony which
was very well attended and provided lots of fun for the participants. She also
appreciated Congressman Royce's attendance at the event. Lots of fun things
are happening and this is a good fall season. Today is Election Day and she
hoped everyone would vote. She feels fairly certain that the next Assembly
Woman is sitting on this dais and if it does come to reality, tonight will be her last
meeting.
C/Chang said she hopes to come back and visit the Council and provide
presentations to the residents.
M/Herrera thanked C/Chang for her service and dedication to the City of
Diamond Bar. C/Chang will be missed but the Council looks forward to visiting
her in Sacramento.
ADJOURNMENT: With no further business to conduct, M/Herrera
adjourned the City Council Meeting at 7:40 p.m.
TOMMYE CRIBBINS, CITY CLERK
The foregoing minutes are hereby approved this day of 2014.
CAROL HERRERA, MAYOR
Agenda No. 6.2
MINUTES OF THE CITY OF DIAMOND BAR
MEETING OF THE PLANNING COMMISSION
OCTOBER 14, 2014
CALL TO ORDER:
Chairman Frank Farago called the meeting to order at 7:00 p.m. in the City Hall Windmill Room,
21910 Copley Drive, Diamond Bar, CA 91765.
PLEDGE OF ALLEGIANCE: Commissioner Low led the Pledge of Allegiance.
1. ROLL CALL:
Present: Commissioners Jimmy Lin, Ruth Low, Jennifer "Fred"
Mahlke, Peter Pirritano, and Chairman Frank Farago
Also present: Greg Gubman, Community Development Director; Grace
Lee, Senior Planner; Josue Espino, Assistant Planner; and Stella Marquez, Administrative
Coordinator.
DECLARATION: Commissioner Pirritano declared in writing that due to recent
surgery he would be unable to speak during tonight's meeting and would participate using a
writing board to be verbally interpreted by staff. All votes, comments and responses will be
recorded as having been spoken by Commissioner Pirritano in this manner for purposes of
recordation of these minutes.
2. REORGANIZATION OF PLANNING COMMISSION — Selection of Vice Chairman
C/Low nominated C/Lin to serve as Vice Chairman of the Planning Commission.
C/Pirritano seconded the motion. There were no other nominations offered.
C/Lin was unanimously selected to serve as Vice Chairman of the Planning Commission
by the following Roll Call vote:
C/Low
Yes
C/Mahlke
Yes
C/Pirritano
Yes
C/Lin
Yes
Chair/Farrago
Yes
3. MATTERS FROM THE AUDIENCE/PUBLIC COMMENTS
4. APPROVAL OF AGENDA: As presented
None
OCTOBER 14, 2014
5. CONSENT CALENDAR:
PAGE 2 PLANNING COMMISSION
5.1 Minutes of the September 9 2014, Regular Meeting.
VC/Lin moved, C/Pirritano seconded, to approve the September 9, 2014, regular
meeting minutes as presented. Motion carried by the following Roll Call vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
6. OLD BUSINESS:
7. NEW BUSINESS
COMMISSIONERS
COMMISSIONERS
COMMISSIONERS
COMMISSIONERS
8. PUBLIC HEARING(S):
None
None
Pirritano, VC/Lin, Chair/Farago
None
Low, Mahlke
None
8.1 Conditional Use Permit No. PL2014-86 - Under the authority of Diamond Bar
Municipal Code Section 22.58, applicant Peter Hilger, Cable Engineering
Service, requested a Conditional Use Permit for a new wireless
telecommunications facility consisting of six (6) panel antennas, 12 remote radio
units, and two (2) surge protectors on a new wood utility pole and related
equipment, in the public right-of-way in close proximity to 3000 Brea Canyon
Cutoff Road. The subject size is zoned Low Density Residential (RL) with an
underlying General Plan land use designation of Low Density Residential (RL).
PROJECT ADDRESS:
City of Diamond Bar
21810 Copley Drive
Diamond Bar, CA 91765
PROPERTY OWNER: City of Diamond Bar
Diamond Bar, CA 91765
APPLICANT: Peter Hilger
Cable Engineering Service
10640 Sepulveda Boulevard
Mission Hills, CA 91345
AP/Espino presented staff's report, and recommended Planning Commission
approval of Development Review No. PL2014-86, based on the Findings of Fact,
and subject to the conditions of approval as listed within the resolution.
VC/Lin asked the applicant why the City would have to wait for five years to
abandon the existing equipment. Peter Hilger, applicant, responded that by law,
OCTOBER 14, 2014 PAGE 3 PLANNING COMMISSION
there is a minimum five year wait for abandonment of the equipment because it
is not obsolete and provides service generally to elderly individuals and remains
an integral part of the AT&T network. In fact, he would ask that the condition be
amended to include "if it would not create a significant gap in coverage" because
this coverage has to be maintained until it is no longer of use and no longer
required.
Chair/Farago opened the public hearing.
Peter Hilger, Cable Engineering Service, speaking on behalf of AT&T said he
was present to request Planning Commission approval of this plan. This will fill
a significant gap in the coverage of the AT&T network and by allowing placement
of this site it will offer better and more robust coverage in the area and will also
introduce the third generation (NTS) and 4G (LTE) to this area and provide
compliance with the rest of the network. This increased coverage gives
customers more options for smart phones and provides additional calling options
and capacity. Condition 7 a. on Page 11 of the resolution states that "structural
design based on soils reports shall be submitted and approved for plan check for
the monopole design" and this is a utility pole over which the City has no
jurisdiction. Utility poles are with the purview of the Utilities Commission under
General Order (GO) 95 and as such would not be within the City's purview for
review.
Chair/Farago asked Mr. Hilger about the schedule for completion to which he
responded that the company hopes to have construction scheduled and
completed within the next six months.
C/Low asked Mr. Hilger how it works that there is in -transit signal within the
outdoor signal and Mr. Hilger responded that while he is not a radio frequency
engineer his knowledge of that is that the in -transit signal passes through
windows which have metal built into them and through metal cars whereas, an
outdoor signal has no obstruction other than the ambient trees and surrounding
environment. The in -transit signal is able to penetrate a vehicle and allow
conversation and data exchange. The signal would be spotty in the purple zone
which is a zone of dropped calls and signals which is due to surrounding
topography (hills and valleys). C/Low asked where the closest station to the
proposed pole currently resides and Mr. Hilger pointed to the red area just below
the black circle on the map which is almost in the center of two facilities. C/Low
asked if Mr. Hilger anticipated the need for an additional pole in the near future
and Mr. Hilger said he was not able to speak to that issue at this time; however,
coverage capacity may dictate the need for an additional pole if traffic and/or
coverage demand increases. C/Low asked if this pole can service other carriers
and Mr. Hilger said his company would allow for that; however, it is a utility pole
and there are utility and cable wires on it so there may not be any room for
additional carriers. C/Low asked if the wires were above ground and would be
OCTOBER 14, 2014 PAGE 4 PLANNING COMMISSION
significantly larger than the wires that reside on the pole that will be abandoned
and Mr. Hilger responded that the wires would be run under the street and up the
side of the pole into risers (conduits) which allow for the cabling to go through.
C/Low asked if Cable Engineering Service had provisions for making the wires
that run up the poles safe from injuring pedestrians and Mr. Hilger explained that
those wires are not energized. Any wiring that is energized would be shielded
within the conduit. In addition, the cable has insulation that shields individuals
from stray radio frequency emissions.
VC/Lin asked if the existing pole was owned by Edison and Mr. Hilger said that
The Southern California Joint Pole Association is the owner of the pole and those
who use the pole are tenants. Edison may have built the pole but it is owned by
the group. VC/Lin asked who would have authority over replacement of the pole
and Mr. Hilger explained that when a utility needs to replace a pole they notify
the other members of the JPA and the JPA makes comments and it would be a
joint project. In this instance, because AT&T needs the space, it buys the pole
but it belongs to the group.
VC/Lin asked staff if the City has any certification that the joint group concurs with
this replacement and Mr. Hilger responded that he did not recall submitting a JPA
form to the City and did not know if it was a requirement. Edison, AT&T and
Verizon are all members and equal owners and partners in the distribution pole.
AP/Espino said that staff has a signature as a JPA agent. Mr. Hilger said that
their company is custodian of the JPA records and would receive notice if the
records were not in compliance.
Chair/Farago closed the public hearing.
CDD/Gubman recapped the applicant's request for amendments to the approval
as follows: Page 6 of the resolution, Condition of Approval No. 6 requires that
the existing telecommunications pole located to the southeast of the proposed
pole be removed within five years of approval of this Conditional Use Permit. The
applicant has stated that the existing pole houses technology that is not yet
obsolete and is currently being used by certain customers who may still have a
need for that technology beyond five years. Mr. Hilger stated that this is a service
that AT&T would like to make obsolete and would be willing to do so provided it
would not cause a significant gap in coverage. Chair/Farago said the condition
states that if in AT&T's opinion the pole needs to remain in place longer than five
years the resolution requires removal within five years or be subject to a fine and
based on what Mr. Hilger said earlier, he did not want to modify the resolution.
CDD/Gubman stated that the next condition referenced is on Page 11 — General
Condition No. 7 which requires a structural design based on a soils report and
the applicant has indicated that the City is preempted from imposing such a
requirement because this is a utility pole under the jurisdiction of the Public
OCTOBER 14, 2014 PAGE 5 PLANNING COMMISSION
Utilities Commission. In light of that and because he does not have any way to
fact check that statement, although he has no reason to doubt what the applicant
says is correct, CDD/Gubman said he would propose that that condition be
appended at the end to read: "unless deemed inapplicable by the Community
Development Director."
C/Low said that if it is preempted that condition would be void as a matter of law
so that language would not be necessary.
C/Low moved, C/Pirritano seconded, to approve Conditional Use Permit No.
PL2014-86, based on the Findings of Fact, and subject to the conditions of
approval as amended by staff and by adding "unless deemed inapplicable by the
Community Development Director" at the end of the sentence.
VC/Lin said that typically, the CPUC governs if the right-of-way belongs to the
utility companies but in this particular case, the right-of-way belongs to the City.
Rob Searcy, Cable Engineering Service, said he felt it was a matter of semantics.
The City definitely administers the right-of-way. Ownership of the right-of-way is
to the public and for the public benefit and for the benefit of conveyance of utilities
and for commerce and for traversing the right-of-way and access through for the
public. The Public Utilities Commission has established general orders that
dictate certain elements that are under the purview of the Public Utilities
Commissions where they establish standards and one of the established
standards that they have is for wind loading of utility poles that is completely
exempt and referred to local jurisdictions. It dictates local wind speeds, lateral
movement and how that lateral movement is solidified and Cable Engineering
Service is required to accommodate those under GO 95 and that, typically, is not
under any local jurisdiction.
Motion carried by the following Roll Call vote:
AYES: COMMISSIONERS: Low, Mahlke, Pirritano, VC/Lin,
Chair/Farago
NOES: COMMISSIONERS: None
ABSENT: COMMISSIONERS: None
9. PLANNING COMMISSIONER COMMENTSIINFORMATIONAL ITEMS:
C/Low welcomed Commissioner Mahlke to the Planning Commission and hoped she
would enjoy being with her colleagues.
C/Mahlke said she was happy to be with the Planning Commission. She got her
homework from CDD/Gubman and has been studying the information. She has heard
only wonderful things about the Planning Commission and looks forward to working with
everyone.
OCTOBER 14, 2014 PAGE 6 PLANNING COMMISSION
Chair/Farago, VC/Lin and C/Pirritano welcomed C/Mahlke to the Commission.
10. STAFF COMMENTS/INFORMATIONAL ITEMS:
10.1 Public Hearing dates for future projects.
CDD/Gubman stated that the next scheduled Planning Commission meeting is
October 28 with one item scheduled for a second story addition to a residence
on Rio Lobos. The next normally scheduled meeting would fall on Tuesday,
November 11 which is Veterans Day and City Hall will be closed so that meeting
will not take place which makes the next meeting November 25. On that agenda
staff believes that the new commercial building on the vacant pad across the
parking lot from Chili's will be ready for Public Hearing. In addition, staff
contemplates a public hearing for another residential addition on Rio Lobos.
CDD/Gubman reported that the Shell Station at Palomino and Diamond Bar
Boulevard is expected to be open in about 10 days (October 24). The City is still
in Court attempting to recover expended legal fees during the Receivership
process.
CDD/Gubman further reported that the Walmart Neighborhood Market is on
schedule for a mid-March 2015 opening.
C/Pirritano asked if staff heard about the Kmart closing and stated the residents
need a town center and CDD/Gubman said that staff concurs. CDD/Gubman
said that staff does not yet know what Sears Holdings (parent company of Kmart)
intends to do. The City and the property owner have similar economic goals;
however, Sears Holdings, through their property lease, controls the building. The
lease contains an option for leasing the building an additional 30 years and even
though Kmart is closing. Sears Holdings may still have control over the lease and
the ability to sub -lease it to other tenants and are currently asking for $10 million
to be bought out of their lease which is too far off of the price the property owner
is willing to pay to buy out the lease.
VC/Lin said he was approached by an applicant whose project in The Country
was approved by the Planning Commission shortly after VC/Lin joined the
Commission and he commented that he was still trying to get his project approved
because he ran into a lot of hurdles with outside (non -City employee) plan
checkers. VC/Lin asked how long plan check usually takes and CDD/Gubman
said it depended on the applicant and that VC/Lin heard one side of the story
when there is possibly another side to the story. VC/Lin said the project was a
tear down and replacement of a home on Steeplechase.
OCTOBER 14, 2014 PAGE 7 PLANNING COMMISSION
10. SCHEDULE OF FUTURE EVENTS:
As listed in tonight's agenda.
ADJOURNMENT: With no further business before the Planning Commission,
Chair/Farago adjourned the regular meeting at 7:38 p.m.
The foregoing minutes are hereby approved this 28th day of October, 2014.
Attest:
Respectfully Submitted,
Greg Gubman
Community Development Director
CITY COUNCIL
Agenda # 6.3
Meeting Date: November 18, 2014
AGENDA REPORT
TO: Honorable Mayor and Members of the City Council
FROM: James DeStefano, City Mana
TITLE: Ratification of Check Register dated October 30, 2014 through November
12, 2014 totaling $ 783,157.58
RECOMMENDATION:
Ratify.
FINANCIAL IMPACT:
Expenditure of $ 783,157.58 in City funds.
BACKGROUND:
The City has established the policy of issuing accounts payable checks on a weekly basis
with City Council ratification at the next scheduled City Council meeting.
DISCUSSION:
The attached check register containing checks dated October 30, 2014 through
November 12, 2014 for $ 783,157.58 is being presented for ratification. All payments
have been made in compliance with the City's purchasing policies and procedures.
Payments have been reviewed and approved by the appropriate departmental staff and
the attached Affidavit affirms that the check register has been audited and deemed
accurate by the Finance Director.
PREPARED BY:
Luisa Allen
Accounting Technician
REVIEWED BY:
Finance Director
Attachments: Affidavit and Check Register— 10/30/14 through 11/12/14.
CITY OF DIAMOND BAR
CHECK REGISTER AFFIDAVIT
The attached listings of demands, invoices, and claims in the form of a check register
including checks dated October 30, 2014 through November 12, 2014 has been audited
and is certified as accurate. Payments have been allowed from the following funds in
these amounts:
Description
General Fund
Prop A - Transit Fund
Prop C - Transit Tax Fund
Intergrated Waste Management Fund
Com Dev Block Grant Fund
LLAD 38 Fund
LLAD 39 Fund
LLAD 41 Fund
Beverage Ctnr Recy Grant
Capital Imp Projects Fund
Eq Replacement Fund
Signed:
Dianna Honeywell
Finance Director
Amount
$549,181.88
$5,105.50
$58,372.48
$12,801.48
$6,580.85
$16,578.08
$12,095.56
$5,118.14
$458.82
60,716.60
56,148.19
$783,157.58
The attached listings of demands, invoices, and claims in the form of a check register
including checks dated October 30, 2014 through November 12, 2014 has been audited
and is certified as accurate. Payments have been allowed from the following funds in
these amounts:
Description
General Fund
Prop A - Transit Fund
Prop C - Transit Tax Fund
Intergrated Waste Management Fund
Com Dev Block Grant Fund
LLAD 38 Fund
LLAD 39 Fund
LLAD 41 Fund
Beverage Ctnr Racy Grant
Capital Imp Projects Fund
Eq Replacement Fund
Signed:
Dianna Honeywell
Finance Director
Amount
$549,181.88
$5,105.50
$58,372.48
$12,801.48
$6,580.85
$16,578.08
$12,095.56
$5,118.14
$458.82
60,716.60
56,148.19
$783,157.58
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CITY COUNCIL
TO: Honorable Mayor and Members of the City Council
Agenda # 6.4
Meeting Daze: November 18 2014
AGENDA REPORT
FROM: James DeStefano, City Manag
y:
TITLE: Transmittal of Comprehensive Annu I Financial Report for the year ended June 30,
2014
RECOMMENDATION:
Receive and file
FINANCIAL IMPACT:
None
BACKGROUND:
The FY 2013-14 annual audit has been completed by the City's independent audit firm of Lance,
Soll and Lunghard, LLP. Part of the audit contract includes the completion, with staff's assistance,
of the Comprehensive Annual Financial Report.
DISCUSSION:
The City's Finance Department, in concert with the City's independent audit firm of Lance, Soll and
Lunghard, LLP has prepared the Fiscal Year 2013-2014 Comprehensive Annual Financial Report
(CAFR). This report has been prepared in conformance with the requirements of GASB 34. As a
result the report format includes the Management Discussion and Analysis, Required
Supplementary Information and the Government -wide Financial Statements which include the
Statement of Net Position and Statement of Activities.
As required by GASB 45, the CAFR also includes disclosure of the City's Other Post Employment
Benefits (OPEB) liability. In connection with the retirement benefits for employees provided
through California Public Employees Retirement System (CaIPERS), the City provides post-
retirement health care benefits to retirees through the CalPERS Health Benefits program.
Although the retiree pays most of the cost of this benefit, the City is required to pay a portion of this
cost. The City's OPEB obligation is derived from this benefit. The City engaged the services of the
firm Demsey, Fillinger & Associates for an updated actuarial valuation of the City's retiree health
insurance program as of July 1, 2011. This valuation is required not less frequently than once
every three years. The City's net OPEB obligation at June 30, 2014 is $369,104. More
information may be found in Note 10 of the CAFR.
The 2013-14 CAFR includes the fund balance reserve reporting methodology set forth in GASB
#54. The City Council approved a Fund Balance Policy on June 7, 2011 which established an
amount of $4.5 million (three months of General Fund operational expenditures) as a formal
commitment of fund balance to be set aside as an emergency contingency for Federal, State or
Local emergencies. The total General Fund fund balance as of June 30, 2014 is $19.8 million.
The Finance Department has submitted the CAFR to the Government Finance Officers Association
(GFOA) for review for the Certificate of Achievement for Excellence in Financial Reporting
program. The City has been honored to receive this award for the past eighteen consecutive
years.
Iall :»WdOW0B1Wa
Dianna Honeywell - Finance Di ctor
Attachment:
FY 2013-2014 Comprehensive Annual Financial Report
CITY OF DIAMOND BAR, CALIFORNIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED
JUNE 30, 2014
Prepared by:
Finance Department
Dianna Honeywell
Director of Finance
CITY OF DIAMOND BAR, CALIFORNIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED
JUNE 30, 2014
Prepared by:
Finance Department
Dianna Honeywell
Director of Finance
THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF DIAMOND BAR
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2014
TABLE OF CONTENTS
Page(s)
INTRODUCTORY SECTION
Letter of Transmittal .............
GFOA Certificate of Achievement for Excellence in Financial Reporting ..............................................
vi
OrganizationChart ................................................................................................................................
vii
List of Elected and Administrative Officials..........................................................................................
viii
FINANCIAL SECTION
IndependentAuditors' Report.................................................................................................................1
Management's Discussion and Analysis (Required Supplementary Information)..................................5
BASIC FINANCIAL STATEMENTS
Government -wide Financial Statements
Statement of Net Position........................................................................................................15
Statementof Activities..............................................................................................................16
Fund Financial Statements
Balance Sheet — Governmental Funds....................................................................................18
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position..............................................................................................19
Statement of Revenues, Expenditures, and Changes in Fund Balances................................20
Reconciliation of Statement of Revenues, Expenditures and Changes in
Fund Balances of the Governmental Funds to the Statement of Activities .............................21
Budgetary Comparison Statement - General Fund................................................................22
Statement of Net Position — Proprietary Funds.......................................................................23
Statement of Revenues, Expenses, and Changes in Fund Net
Position — Proprietary Funds....................................................................................................24
Statement of Cash Flows — Proprietary Funds........................................................................25
Notes to Basic Financial Statements..........................................................................................27
CITY OF DIAMOND BAR
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2014
TABLE OF CONTENTS
Page(s)
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
Combining Balance Sheet - Nonmajor Governmental Funds.....................................................50
Combining Statement of Revenues, Expenditures, and Changes in
Fund Balances - Nonmajor Governmental Funds.......................................................................56
Budgetary Comparison Schedules - Special Revenue Funds:
StateGas Tax Fund.................................................................................................................61
PropositionA Transit Fund......................................................................................................62
Proposition C Transit Fund.....................................................................................................63
Transportation Grant Fund.. ...... ........................................... ..................................................
64
Integrated Waste Management Fund......................................................................................65
TrafficImprovement Fund........................................................................................................66
Air Quality Improvement Fund.................................................................................................67
Trails& Bikeways Fund............................................................................................................68
Park and Facility Development Fund.......................................................................................69
Community Development Block Grant (CDBG) Fund.............................................................70
Citizens Option for Public Safety (COPS) Fund......................................................................71
AssetSeizure Fund..................................................................................................................72
California Law Enforcement Equipment Program (CLEEP) Fund...........................................73
Landscape Maintenance District Fund.....................................................................................74
Measure R Local Return Fund.................................................................................................75
WasteHauler Fund.. ........................................................................... ....................................
76
Budgetary Comparison Schedule - Capital Projects Funds:
Capital Improvement Fund.......................................................................................................77
Budgetary Comparison Schedule - Debt Service Funds:
Public Financing Authority........................................................................................................78
Combining Statement of Net Position — Internal Service Funds.................................................79
Combining Statement of Revenues, Expenses, and Changes in
Fund Net Position — Internal Service Funds................................................................................80
Combining Statement of Cash Flows — Internal Service Funds..... ............ ............... ................ 81
CITY OF DIAMOND BAR
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2014
TABLE OF CONTENTS
STATISTICAL SECTION
Financial Trends
Page(s)
Net Position by Component - Last Ten Fiscal Years..................................................................84
Changes in Net Position - Last Ten Fiscal Years. .. .. ..... .. . ... ............ .................. .............
86
Fund Balances of Governmental Funds - Last Ten Fiscal Years...............................................89
Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years ............................90
Revenue Capacity:
Assessed and Estimated Actual Value of Taxable Property - Last Ten Fiscal Years. ... ............
93
Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years.........................................94
Top 10 Property Taxpayers - Current Fiscal Year and Ten Fiscal Years Ago ............................
96
Secured Property Tax Levies and Collections — Last Ten Fiscal Years.... ................................
.97
Debt Capacity:
Ratios of Outstanding Debt by Type - Last Ten Fiscal Years.....................................................98
Directand Overlapping Debt.......................................................................................................99
Computation of Legal Debt Margin - Last Ten Fiscal Years.....................................................100
Demographic and Economic Information:
Demographic and Economic Statistics - Last Ten Calendar Years ...........................................101
Principal Employers - Current Fiscal Year and Nine Fiscal Years Ago.. ..................... ............
102
Operating Information:
Full -Time Equivalent City Employees by Function - Last Ten Fiscal Years... .... -- ...... ...........
103
Operating Indicators by Function -Last Ten Fiscal Years ........................................................104
Capital Asset Statistics by Function - Last Ten Fiscal Years....................................................105
THIS PAGE INTENTIONALLY LEFT BLANK
Carol Herrera
Mayor
Steve Tye
Mayor Pro Tem
Ling -Ling Chang
Council Member
Nancy A. Lyons
Council Member
Jack Tanaka
Council Member
21810 Copley Drive . Diamond Bar, CA 91765-4178
November 5, 2014
(909) 839-7000 • Fax (909) 861-3117
www.DiamondBarCA.gov
Honorable Mayor and Members of the City Council
City of Diamond Bar
Diamond Bar, California
It is a pleasure to submit the Comprehensive Annual Financial Report of
the City of Diamond Bar for the fiscal year ended June 30, 2014. This
report consists of management's representations concerning the finances
of the City. Consequently, responsibility for both the accuracy of the
presented data and the completeness and fairness of the presentation,
including all disclosures, rests with the City's management. To provide a
reasonable basis for making these representations, management of the City
has established a comprehensive internal control framework that is
designed both to protect the City's assets from loss, theft, or misuse and
to compile sufficient reliable information for the preparation of the City's
financial statements in conformance with generally accepted accounting
principles (GAAP). Because the cost of internal controls should not
outweigh their benefits, the City's comprehensive framework of internal
controls has been designed to provide assurance that the financial
statements will be free from misstatement. As management, we assert
that, to the best of our knowledge and belief, this financial report is
complete and reliable in all material aspects.
The City's financial statements have been audited by Lance, Soll, &
Lunghard, LLP, a firth of certified public accountants. The goal of the
independent audit was to provide reasonable assurance that the financial
statements of the City for fiscal year ended June 30, 2014, are free of
material misstatement. The independent audit involved examining, on a
test basis, evidence supporting the amounts and disclosures in the financial
statements; assessing the accounting principles used and significant
estimates made by management; and evaluating the overall financial
statement presentation. The independent auditor concluded based upon
the audit that there was a reasonable basis for rendering an unmodified
opinion that the City's financial statements for the fiscal year ended June
30, 2014, were fairly presented in conformity with GAAP. The
independent auditor's report is presented as the fust component of the
financial section of this report.
GAAP requires that management provide a narrative introduction, overview, and analysis to
accompany the basic financial statements in the form of Management's Discussion and
Analysis (MD&A). This letter of transmittal is designed to complement MD&A and should
be read in conjunction with it. The City's MD&A can be found immediately following the
report of the independent auditors.
The City, incorporated in 1989, is located at the junction of the 57 and 60 freeways. As
a result, the City of Diamond Bar is at the hub of the Los Angeles basin transportation
network. A twenty-five mile radius encompasses Pasadena, downtown Los Angeles,
Long Beach, Irvine and Riverside. Diamond Bar is a relatively young residential
community of about 56,400, situated among the meandering hills and valleys of Brea
Canyon. Many desired services can be found in Diamond Bar's shopping and business
centers. Recreational opportunities within the City include more than 70 acres of
developed park facilities, hiking trails, a community center, an 18 -hole public golf course
and 370 acres of undeveloped publicly owned open space.
The City has operated under the council-manager form of government since
incorporation. Policy making and legislative authority are vested in a five member City
Council. The City Council is responsible, among other things, for passing ordinances,
adopting the budget, appointing committees and task forces, and hiring both the City
Manager and contracting for City Attorney services. The City Manager is responsible for
overseeing the day -to day operations of the City, and for appointing the heads of the
various departments. The Council is elected on a non-partisan basis. Council members
serve four-year staggered terms, with elections held every other year. Each December,
the City Council selects a Mayor and Mayor Pro Tem from its membership.
The City of Diamond Bar is a contract city and as such contracts for many of its services.
This includes police services, building and safety services, engineering, road maintenance
and landscape maintenance.
The Los Angeles County Fire District provides fire protection, which is independent of
the City. Funds are collected through property tax bills and are disbursed directly to the
Los Angeles County Fire District by the Los Angeles County Tax Collector's Office.
Water services for the City are provided by the Walnut Valley Water District. Refuse
collection is provided by private waste collection companies. Additionally, schools are
provided by both the Walnut Valley Unified School District and the Pomona Unified
School District. Accordingly, none of these activities are included in this report.
I 1 / / 1 / J ♦ 11;'
Fiscal year 2013/14 saw meaningful improvement in the national, state and local
economies. Unemployment rates have continued to come down and consumer spending
is on the rise. The housing market has continued to improve. Homes have gained back
the value lost during the recession with most above pre -recession values. Property sales
are maintaining the surge that began last year.
Fiscal year 2013/14 was a year of continued growth for the City of Diamond Bar. It was
a year of monitoring where revenues were headed, while holding costs to prior year levels
wherever possible. The General Fund reserves increased by $2.2 million during FY 13/14
with the unassigned fund balance growing to $15.2 million and total General Fund
reserves coming in at $19.8 million. These reserve figures represent 79.4% and 103.3%,
respectively, of total General Fund expenditures.
The City's sales tax base continued to grow with an increase in revenue of 3.2% over last
year. The City's interest in promoting economic development has become increasingly
important. Since the City is located at a major freeway interchange, several of the City's
major sales tax producers are service stations, so the price of gasoline greatly influences
the sales tax revenue received. City officials have been working diligently toward its
economic development goal to diversify its sales tax base. The coming fiscal year
promises to bring new, exciting and more diverse options for residents and businesses to
"Shop Diamond Bar".
Home values also saw a significant rise during FY 2013/14. The largest revenue source
in the City, Property Tax revenue, was up 5.6%. The City also saw a significant increase
in home sales which is evidenced by an increase of 23.5% in Property Transfer Tax
revenue.
Another sign that the local economy is continuing to recover is the increase in building
permit activity. All categories of permits saw a healthy increase in revenue for an overall
increase of 30.4% in building permit revenue. This is, in part, due to the development of
the area commonly known as "Site D" or the "Willow Heights" housing development.
FY 2013/14 saw the sale of land that the Walnut Valley School District owned, along
with a small portion that the City owned. The Willow Heights housing development will
include 182 dwelling units and a 2.5 acre public park. This is the first large-scale housing
project constructed in the City during the last several years. FY 2014/15 will see the
completion of 100 of the units with the remainder being completed in FY 2015/16.
The City's future economic health is being secured by building healthy reserves through
fiscally conservative budgets and policies in addition to aggressively pursuing economic
development opportunities.
The Government Finance Officers Association of the United States and Canada (GFOA)
awarded a Certificate of Achievement for Excellence in Financial Reporting to the City
of Diamond Bar for its comprehensive annual financial report for the fiscal year ended
June 30, 2013. The Certificate of Achievement is a prestigious national award
recognizing conformance with the highest standards for preparation of state and local
financial reports.
In order to be awarded a Certificate of Achievement, a government unit must publish an
easily readable and efficiently organized comprehensive annual financial report, with
contents that conform to program standards. The CAFR must satisfy both generally
accepted accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. The City of Diamond
Bar has received the Certificate of Achievement for the last nineteen consecutive years
(fiscal years ended 1995 through 2013). We believe our current report continues to meet
the Certificate of Achievement Program's requirements and we are submitting it to
GFOA to determine its eligibility for another certificate.
REPORTING ENTITY AND ITS SERVICES
This Comprehensive Annual Financial Report includes all funds of the City. The City
directly provides a limited range of services and contracts for several other services. The
City's significant reliance on contracted services has the benefit of reducing expenses to
the citizens of the City of Diamond Bar while simultaneously providing the City with a
high degree of flexibility in responding to changing economic conditions. Contracted
services include police protection, building and safety, street maintenance, park
maintenance, capital improvement projects, animal control, attorney services and
engineering. Staff provided services include: community development (which includes
planning, economic development, building and safety management, and neighborhood
improvement), public works (which includes engineering, capital projects administration,
street maintenance contract management, traffic and transportation matters, engineering
contract management, and solid waste contract management), community services
(which includes senior services, park maintenance, recreation services, community center
operation, and landscape maintenance), public information, subsidized transit ticket sales,
grant administration, financial management, and administrative management. All of
these activities are included in this report.
11011 D1 icTi[T13► I`i�t71� �
The City of Diamond Bar's accounting system has been developed by giving
consideration to the adequacy of internal accounting controls. Internal accounting
controls are implemented by the City to provide reasonable assurance that assets are
safeguarded against loss from unauthorized use or disposition; and that the City's
financial records used for preparing financial statements are maintained in a reliable
fashion. The concept of reasonable assurance recognizes that the cost of these controls
should not exceed the benefits derived from them. The City's internal controls
accomplish these objectives.
ACKNOWLEDGEMENTS
The preparation of this Comprehensive Annual Financial Report was made possible by
the dedicated service and excellence found within the City's Finance Department staff,
and through the cooperation of the entire City staff. Each City staff member has my
iv
sincere appreciation for their cooperation and contributions in the preparation of this
Report.
I would like to thank Dianna Honeywell, Finance Director, for her prudent fiscal
stewardship. In addition, I would also like to thank our independent auditor; Lance, Soll,
and Lunghard, L.L.P., who provided expertise and advice in the preparation of the City's
Comprehensive Annual Financial Report.
In closing, without the leadership and support of the City Council of the City of Diamond
Bar, the preparation of this Report would not have been possible.
Sincerely,
Y111—(O
James DeStefano
City Manager
Government Finance Officers Association
Presented to
City of Diamond Bar
California
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
June 30, 2013
*14�v 400AOt-o
Executive Director/CEO
CITY OF DIAMOND BAR
ELECTED AND ADMINISTRATIVE OFFICIALS
Mayor
Mayor Pro Tern
Councilmember
Councilmember
Councilmember
City Manager
Deputy City Manager
City Clerk
Director of:
Community Services
Community Development
Finance
Information Systems
Public Works
FISCAL YEAR 13-14
viii
Carol Herrera
Steve Tye
Ling -Ling Chang
Jack Tanaka
Nancy J. Lyons
James DeStefano
Ryan McLean
Tommye Cribbins
Bob Rose
Greg Gubman
Dianna Honeywell
Ken Desforges
David Liu
• David E. Hale, CPA, CFP • Deborah A. Harper, CPA
LS L 2 • Donald G. Slater, CPA • Gary A. Cates, CPA
° Richard K. Kikuchi, CPA • Michael D. Mangold, CPA
• Susan F. Matz, CPA • David S. Myers, CPA
CERTIFIED PUBLIC ACCOUNTANTS • Bryan S. Gruber, CPA
A ®Me on W LSL, CPAs
peeLer & boucher
INDEPENDENT AUDITORS' REPORT
To the Honorable Mayor and Members of the City Council
City of Diamond Bar, California
Report on Financial Statements
We have audited the accompanying financial statements of the governmental activities, each major fund,
and the aggregate remaining fund information of City of Diamond Bar, California, (the City) as of and for
the year ended June 30, 2014, and the related notes to the financial statements, which collectively
comprise the City's basic financial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America; this includes
the design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted
our audit in accordance with auditing standards generally accepted in the United States of America and
the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
the financial statements. The procedures selected depend on the auditor's judgment, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or
error. In making those risk assessments, the auditor considers internal control relevant to the entity's
preparation and fair presentation of the financial statements in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of
the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating
the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluating the overall presentation of the financial
statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, each major fund, and the aggregate remaining
fund information of the City of Diamond Bar, California, as of June 30, 2014, and the respective changes
in financial position and, where applicable, cash flows thereof and the respective budgetary comparison
for the General Fund for the year then ended in accordance with accounting principles generally accepted
in the United States of America.
Lance, SBII & Lunghard, LLP 203 North Brea Boulevard Suite 203 Brea, CA 92821 TEL 714.672.0022 ° Fax 714.672.0331 www.lsicpas.com
Orange County Temecula Valley Silicon Valley
LSLC11
umawfl
vl�mure, heeizr g Lwucher
To the Honorable Mayor and Members of the City Council
City of Diamond Bar, California
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's
discussion and analysis be presented to supplement the basic financial statements. Such information,
although not a part of the basic financial statements, is required by the Governmental Accounting
Standards Board, who considers it to be an essential part of financial reporting for placing the basic
financial statements in an appropriate operational, economic, or historical context. We have applied
certain limited procedures to the required supplementary information in accordance with auditing
standards generally accepted in the United States of America, which consisted of inquiries of
management about the methods of preparing the information and comparing the information for
consistency with management's responses to our inquiries, the basic financial statements, and other
knowledge we obtained during our audit of the basic financial statements. We do not express an opinion
or provide any assurance on the information because the limited procedures do not provide us with
sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the City's basic financial statements. The introductory section, combining and individual
nonmajor fund financial statements and schedules and statistical section are presented for purposes of
additional analysis and are not a required part of the basic financial statements.
The combining and individual nonmajor fund financial statements and schedules are the responsibility of
management and were derived from and relate directly to the underlying accounting and other records
used to prepare the basic financial statements. Such information has been subjected to the auditing
procedures applied in the audit of the basic financial statements and certain additional procedures,
including comparing and reconciling such information directly to the underlying accounting and other
records used to prepare the basic financial statements or to the basic financial statements themselves,
and other additional procedures in accordance with auditing standards generally accepted in the United
States of America. In our opinion, the combining and individual nonmajor fund financial statements and
schedules are fairly stated, in all material respects, in relation to the basic financial statements as a
whole.
The introductory and statistical sections have not been subjected to the auditing procedures applied in the
audit of the basic financial statements and, accordingly, we do not express an opinion or provide any
assurance on them.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
November 5, 2014 on our consideration of the City's internal control over financial reporting and on our
tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and
other matters. The purpose of that report is to describe the scope of our testing of internal control over
financial reporting and compliance and the results of that testing, and not to provide an opinion on internal
I
CfXLIf 6FY PYBtiC bCLVUbI®XtS
VILMUre, peew� & Iwuc er
To the Honorable Mayor and Members of the City Council
City of Diamond Bar, California
control over financial reporting or on compliance. That report is an integral part of an audit performed in
accordance with Gouernment Auditing Standards in considering the City's internal control over
financial reporting and compliance.
Brea, California
November 5, 2014
THIS PAGE INTENTIONALLY LEFT BLANK
Management's Discussion and Analysis
As management of the City of Diamond Bar, we offer readers of the City of
Diamond Bar's financial statements this narrative overview and analysis of
the financial activities of the City of Diamond Bar for the fiscal year ended
June 30, 2014. We encourage readers to consider the information presented
here in conjunction with additional information that we have furnished in our
letter of transmittal.
Financial Highlights
• The total revenues and other financing sources from all sources
equaled $28,813,023.
• The total cost of all City programs equaled $32,814,380.
• The assets of the City of Diamond Bar exceeded its liabilities at the
close of the fiscal year by $398,429,156 (net position). Of this amount,
$20,894,700 represents unrestricted net position may be used to meet
the City's ongoing obligations to citizens and creditors.
• As of the close of the current fiscal year, the City of Diamond Bar's
governmental funds reported combined ending fund balances of
$25,139,671, an increase of $2;192,162 in comparison with the prior
year. Approximately $15.1 million of the $25.1 million is available for
spending at the City's discretion.
• At the end of the current fiscal year, unrestricted fund balance for the
general fund was $15,199,698, or 79.4% of the amount of general fund
expenditures. The General Fund unassigned balance of $15.1 million
is in addition to a $4.5 million assigned for emergencies as established
by City Council resolution.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the
City of Diamond Bar's basic financial statements. The City of Diamond Bar's
basic financial statements comprise three components: 1) government -wide
financial statements, 2) fund financial statements, and 3) notes to the financial
statements. This report also contains other supplementary information in
addition to the basic financial statements themselves.
Government -wide financial statements — The government —wide financial
statements are designed to provide readers with a broad overview of the City
of Diamond Bar's finances, in a manner similar to a private -sector business.
L7
The statement of net position presents information on all of the City of
Diamond Bar's assets, liabilities and deferred inflows/outflows of resources
with the difference reported as net position. Over time, increases or
decreases in net position may serve as a useful indicator of whether the
financial position of the City of Diamond Bar is improving or deteriorating.
The statement of activities presents information showing how the City's net
position changed during the most recent fiscal year. All changes in net
position are reported as soon as the underlying event giving rise to the
change occurs, regardless of the timing of related cash flows. Thus,
revenues and expenses are reported in this statement for some items that will
only result in cash flows in future fiscal periods (e.g., uncollected taxes and
earned but unused vacation leave).
Both of the government -wide financial statements distinguish functions of the
City of Diamond Bar that are principally supported by taxes and
intergovernmental revenues (governmental activities) from other functions
that are intended to recover all or a significant portion of their costs through
user fees and charges (business -type activities). The governmental activities
of the City of Diamond Bar include general government, public safety,
highways and streets, community development, and parks and recreation.
The City of Diamond Bar currently has no business -type activities or
enterprise funds.
The government -wide financial statements include not only the City of
Diamond Bar itself, but also a legally separate financing authority. Although
legally separate, the Diamond Bar Financing Authority is included because
the City is financially accountable for it.
Fund financial statements — A fund is a grouping of related accounts that is
used to maintain control over resources that have been segregated for
specific activities or objectives. The City of Diamond Bar, like other state and
local governments, uses fund accounting to ensure and demonstrate
compliance with finance -related legal requirements. All of the funds of the
City can be divided into two categories: governmental funds, and proprietary
funds.
Governmental Funds — Governmental funds are used to account for
essentially the same functions reported as governmental activities in the
government -wide financial statements. However, unlike the government -wide
financial statements, governmental fund financial statements focus on
near-term inflows and outflows of spendable resources, available at the end
of the fiscal year. Such information may be useful in assessing the near-term
financing requirements necessary to finance City programs.
C
Because the focus of governmental funds is narrower than that of the
government -wide financial statements, it is useful to compare the information
presented for governmental funds with similar information presented for
governmental activities in the government -wide financial statements. By
doing so, readers may better understand the long-term impacts of the City's
near-term financing decisions. Both the governmental fund balance sheet
and the governmental fund statement of revenues, expenditures, and
changes in fund balances provide a reconciliation to facilitate this comparison
between governmental funds and governmental activities.
The City of Diamond Bar adopts an annual appropriated budget for its general
fund. A budgetary comparison statement has been provided for the general
fund to demonstrate compliance with this budget.
Proprietary Funds — The type of proprietary funds that the City maintains are
internal service funds that are used to allocate costs internally among the
various functions of the City. The City of Diamond Bar uses these funds to
account for its liability insurance costs and vehicle, building and computer
replacement costs. Because these services predominantly benefit
governmental rather than business -type functions, they have been included
within governmental activities within the government -wide financial
statements.
Notes to the Financial Statements — The notes provide additional
information that is essential to a full understanding of the data provided in the
government -wide and fund financial statements.
Other Information — In addition to the basic financial statements and
accompanying notes, this report also presents certain required supplementary
information concerning the City's budgetary control and accounting and
expenditures in excess of appropriations.
Government -wide Financial Analysis
As mentioned earlier, net position may serve over time as a useful indicator of
the City's financial position. The City of Diamond Bar's assets exceeded
liabilities by $398,429,156 at the close of 2014. (see Table 1)
By far the largest portion of the City's net position (93 percent) is its
investment in capital assets (e.g., land, buildings, infrastructure, machinery,
equipment, and construction in progress), less the related outstanding debt
used to acquire those assets. The City of Diamond Bar uses these capital
assets to provide services to its citizens; consequently, these assets are not
available for future spending. Although the City's investment in its capital
assets is reported net of related debt, it should be noted that the resources
needed to repay this debt must be provided from other sources, since the
capital assets themselves cannot be used to liquidate these liabilities.
Table 1
CITY OF DIAMOND BAR'S
Statement of Net Position
Current and other assets
Capital assets
Total Assets
Long-term debt outstanding
Other Liabilities
Total Liabilities
Net position:
Net investment in capital assets
Restricted
Unrestricted
Total Net Position
Governmental Activities
2014 2013
$30,963,679 $28,419,412
383,069,197 389,876,038
414,032,876 418,295,450
12,003,205
12,301,447
3,600,515
3,563,490
15,603,720
15, 864,937
372,068,596 378,511,311
5,465,860 5,410,779
20,894, 700 18,508,423
$398,429,156 $402,430,513
The City's net position decreased by $4,001,357. This decrease is primarily
due to higher depreciation expense which reduces net position
At the end of fiscal year 2014 the City reports an increase of $2,386,277 in
the unrestricted net position from the prior fiscal year. The City has
continually expended its resources conservatively in anticipation of economic
downturns and future capital needs which has resulted in being able to end
the year with $20,894,700 in Unrestricted Net Position.
Table 2
City of Diamond Bar's
Changes in Net Position
2014 2013
Revenues:
Program revenues:
Charges for services $7,218,940 $6,153,683
Operating grants and contributions 4,203,990 4,024,537
Capital grants and contributions 207,971 690,732
General Revenues
Property taxes
Transient occupancy taxes
Sales Taxes
Franchise Taxes
Othertaxes
Motor vehicle in lieu
Use of money & property
Other
Gain/(Loss) on Disposal of Capital Asset
Total revenues
Expenses:
General Government
Public Safety
Highways and Streets
Community Development
Parks, Recreation and Culture
Interest and Fiscal Charges
Total expenses
Increase(Decrease) in net position
Net position - beginning
Restatement of Net Position
Net position - ending
Revenues
4,307,077 4,080,273
851,249-
782,952
3,658,327
3,546,239
1,393,584
1,465,666
471,455
333,250
4,862,100
4,659,994
256,758
6,307
52,891
533,475
1,328,681
(21,057)
28,813,023
26,256,051
7,301,502
6,942,983
5,627,026
5,831,227
10,599,386
10,197,098
2,346,073
1,980,646
6,463,192
5,591,917
477,201
487,369
32,814,380 31,031,240
(4,001,357) (4,775,189}
402,430,513 405,860,546
0 1,345,156
$398,429,156 $402,430,513
In the Statement of Activities, the City's total revenues were $28.8 million,
while the total cost of all programs and services was $32.8 million. Revenues
this fiscal year were 9.7% higher than those of the prior year. There were
increases across the revenue categories which resulted in the overall change
in revenue. The following are highlights of some of the major differences:
As expected, Property Tax revenues were up 5.6% from FY12-13.
The housing market continued to improve during FY 13-14 which
afforded greater inflation/Proposition 13 based adjustments.
Housing sales also continued to increase which allowed the County
to increase overall assessed valuations by 5.47% during 2014 while
Diamond Bar's assessed valuations were up by 5.6% during 2014.
• Transient Occupancy Taxes grew by 8.7% in FY 13-14 as the local
economy stabilized and business and vacation travel continued to
increase.
• The proceeds from the sale of the property commonly known as
"Site D" where recognized this fiscal year. The City's portion of the
proceeds were $2,282,406.
• Sales tax revenues were up about 3.2% due to continued
improvement in the local economy.
• Investment Income increased by 14.6°/x, excluding the fair market
value adjustment of $102,558, due to improving investment yields
available in the bond market coupled with more of the City's
portfolio being more diversified rather than a bulk of the funds being
invested in money market funds. With the Federal Reserve's
stimulus plan beginning to ease in early 2014, rates began to rise
slightly during FY 13/14. The Local Agency Investment Fund
(LAIF) rate also started to show some improvement and ended the
fiscal year near 0.25%. By the end of FY 13/14 the City's overall
investment yield increased from 0.74% in FY 2012/13 to 0.87% in
FY 2013/14,
Expenses
Once again this year, the City has continued to be very diligent in controlling
growth in expenses. This year expenses for the City totaled $32.8 million
which is us approximately $1.8 million, or 5.7% higher than the previous fiscal
year. This increase was due in part to one time expenses reflected as
follows:
• There was an increase in General Government expenses of
approximately 5.2% this year. This was due primarily to filling vacant
staff vacancies, a bi-annual election that took place during the fiscal
year and the increased costs related to water and utilities.
• There was a decrease in Public Safety expenses of approximately
3.5% this year. This was due to the fact that the Community Relations
Officer position was vacant for half of FY 2013/14 as well as a year-
long vacancy of a motor officer.
• The Streets and Highways category was higher this year by a little over
$400,000. This is due to an increase in the number of Capital
Improvement projects completed during the fiscal year.
10
• Community Development expenses were higher in 2013/14 by
$365,000. The increase reflects increase professional services
required due to increased building activity during the year.
• Parks, Rec & Culture was up significantly ($871,275) due to higher
operations costs for utilities and more capital projects being completed
compared to last year.
Financial Analysis of the City's Funds
As noted earlier the City of Diamond Bar uses fund accounting to ensure and
demonstrate compliance with finance -related legal requirements.
Governmental funds - The focus of the City of Diamond Bar's governmental
funds is to provide information on near-term inflows, outflows, and balances
of spendable resources. Such information is useful in assessing the City's
financing requirements. In particular, unassigned fund balance may serve as
a useful measure of a City's net resources available for spending at the end
of the fiscal year.
At June 30, 2014, the City of Diamond Bar's governmental funds reported
combined ending fund balances of $25,139,671, an increase of $2,192,162 in
comparison with the prior year. Approximately 60.1% of this amount
($15,111,059) constitutes unassigned fund balance, which is available for
spending at the government's discretion. The remainder of the fund balance
is either nonspendable, restricted or assigned to indicate that it is 1) not in
spendable form ($62,752), 2) restricted for particular purposes ($5,465,860)
or 3) assigned for particular purposes ($4,500,000).
The general fund is the chief operating fund of the City. At the end of the
current fiscal year, the unassigned fund balance of the general fund was
$15,199,698, while the total fund balance was $19,762,450. As a measure of
the general fund's liquidity, it may be useful to compare both unassigned fund
balance and total fund balance to total fund expenditures. Unassigned fund
balance represents 79.4% of total general fund expenditures, while total fund
balance represents 103.3% of the same amount.
Since the City's incorporation in 1989, the City has been fiscally conservative
contributing to healthy fund balance reserves. Several years ago the City
chose to fund major maintenance projects from General Fund reserves when
other funds were not available for this purpose. This fiscal year General Fund
Reserves increased $2,225,734.
Factors contributing to the change in General Fund balance reserves are as
follows:
11
• General Fund revenues were up significantly ($1,407,675 or 7.5%)
from FY12/13. The largest increase was in the Intergovernmental
category. This was due to the sale of Proposition A Funds to the City
of Industry in exchange for General Fund money. This transaction
exchanges restricted funds for discretionary funds which the City may
use to administer its many different programs.
• The Taxes category also had a significant increase, primarily due to an
increase in property tax, sales tax and franchise tax revenues.
• Permit revenue was also up due to increased volume in building
activity.
• For the past few years the City has been struggling with three
landscape and lighting assessment districts which continue to see
rising utility and maintenance costs. The assessments for these
districts have not been adjusted to keep up with the cost of maintaining
these districts. This year's subsidy is at an all-time high of nearly
$200,000. The general fund has continued to subsidize these districts
while the City Council considers various options to make these districts
self sustaining.
• Costs were higher this year in the General Fund by $1,065,062 (5.9%)
as compared to last year due to overall increases in operating
expenditures, utilities and professional services.
• Conservative expenditure budgets over the years have contributed to
the City's general fund healthy fund balance reserve. This includes a
contract city business model which aides the City in containing costs.
General Fund Budgetary Highlights
Original revenue budget projections were increased during the year by 4.9%
to reflect the improvement in the local economy and an increase in tax
revenues coupled with increased building activity. The actual revenue came
in higher than anticipated by $1.6 million. This is due primarily to the fact that
the sale of the property commonly referred to as "Site D" was sold during the
year but not budgeted. This is offset by the fact that transfers into the
General Fund were lower than anticipated.
General Fund appropriations were increased during the year by $3,792,434
or 17.7% from the original budget to the amended budget. The final
expenditures actually came in $3,462,216 less than the amended budget due
to fewer projects being completed therefore lower transfers out of the General
Fund. These projects have been carried over to the new fiscal year.
12
Capital Asset and Debt Administration
Capital assets - The City of Diamond Bar's investment in capital assets for
its governmental activities as of June 30, 2014, amounts to $383,069,197 (net
of accumulated depreciation). This investment in capital assets includes land,
Right of Way, buildings and improvements, furniture and fixtures, vehicles
and equipment, infrastructure and construction in progress.
Table 3
City of Diamond Bar
Capital Assets
(net of depreciation)
Land
Right of Way
Buildings and Improvements
Furniture and Fixtures
Vehicles & Equipment
Infrastructure
Construction in Progress
2014
2013
$5,633,624
$6,587,349
265,614,104
265,614,104
22,777,534
24,719,493
798,058
960,421
953,119
829,352
86,624,556
90,757,435
668,202
407,884
$383,069,197
$389,876,038
The City's capital assets decreased in value $6,806,841 during FY13/14.
This decrease was due, in part, to the sale of land known as "Site D" for the
new housing development known as Willow Heights. The remainder of the
decrease was due to depreciation expense.
Construction in progress at the end of the year included ten projects in
various stages of design or construction. The ten projects equaling $668,202
include street rehabilitation projects, traffic mitigation projects, a median
modification project and a trail project.
Additional information on the City's capital assets can be found in note 5.
Long-term debt — At the end of the current fiscal year, the City of Diamond
Bar's total long-term debt equaled $12,003,205. Of this amount $369,104 is
the City's Net OPEB obligation. At this time the City is using a pay as you go
methodology for funding its OPEB. The City's long-term debt includes the net
OPEB obligation which is the difference between the amounts paid on the pay
as you go basis versus the actuarially computed Annual Required
Contribution. The following table shows the breakdown of the long-term debt
outstanding:
13
Outstanding Long Term Debt at Year-end
Variable Rate Lease Revenue Bonds
(backed by the Public Financing
Authority)
$ 10,785,000
Unamortized Bond Premium
215,601
CJPIA General Liability Deposit
67,148
Compensated Absences
566,352
Net OPEB Obligation
369,104
$ 12,003,205
See footnote 6 for additional information on the City's long-term liabilities as
of June 30, 2014.
Economic Factors and Next Year's Budgets and Rates
While the City maintains a diverse and upscale housing stock, the City's
economy is equally dependent on commercial and retail revenues. The City's
concentration on maintaining and attracting new business clientele is of
utmost importance.
The City's 2014/2015 budget is a fiscally conservative budget. As the
economy continues to improve, anticipated revenues in the General Fund
reflect moderate yet realistic growth. The ongoing operations budget has
been maintained at the status quo as much as possible. This budget
presents an operating plan that permits the City to live within a reasonable
estimate of revenues while continuing to provide community programs and
services to the residents of the City of Diamond Bar.
The City has made a conscientious decision to use some general fund
balance reserves for economic development purposes. As a result, the
FY 14/15 budget includes an appropriation for economic development. It is
anticipated that these efforts will continue to be rewarded in the near future
with the development of several new retail spaces.
Contacting the City's Financial Management
This financial report is designed to provide our citizens, taxpayers, customers,
and creditors with a general overview of the City of Diamond Bar's finances
and to show the City's accountability for the money it receives. If you have
questions about this report or need additional financial information, contact
the City's Finance Department, at the City of Diamond Bar, 21810 Copley
Drive, Diamond Bar, California 91765.
14
CITY OF DIAMOND BAR
STATEMENT OF NET POSITION
JUNE 30, 2014 -
Assets:
Cash and investments
Receivables:
Accounts
Notes and loans
Accrued interest
Prepaid costs
Due from other governments
Restricted assets:
Cash with fiscal agent
Due from employees
Capital assets not being depreciated
Capital assets, net of depreciation
Total Assets
Liabilities:
Accounts payable
Accrued liabilities
Accrued interest
Unearned revenue
Deposits payable
Due to other governments
Noncurrent liabilities:
Due within one year
Due in more than one year
Total Liabilities
Net Position:
Net investment in capital assets
Restricted for:
Community development projects
Public safety
Public works
Capital projects
Debt service
Unrestricted
Total Net Position
See Notes to Financial Statements 15
Governmental
Activities
$ 28,517,404
519,085
362,009
45,873
64,125
1,437,555
15,004
2,624
271,915,930
111,153,267
414,032,876
1,580,979
382,946
37,914
8,417
1,228,250
362,009
796,539
11,206,666
15,603,720
372,068,596
1,174,082
140,747
4,015,113
135,914
4
20,894,700
$ 398,429,156
CITY OF DIAMOND BAR
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2014
Functions/Programs
Primary Government:
Governmental Activities:
General government
Public safety
Community development
Parks, recreation and culture
Highways and Streets
Interest on long-term debt
Total Primary Government
Net (Expenses)
Revenue and
Changes in Net
Program Revenues Position
Operating Capital
Charges for Contributions Contributions Governmental
Expenses Services and Grants and Grants Activities
$ 7,301,502 $ 770,908 $ - $ - $ (6,530,594)
5,627,026 1,424,984 101,552 (4,100,490)
2,346,073 547,118 283,997 (1,514,958)
6,463,192 1,804,189 85,935 99 (4,572,969)
10,599,386 .2,671,741 3,732,506 207,872 (3,987,267)
477,201 - - - (477,201)
$ 32,814,380 $ 7,218,940 $ 4,203,990 $ 207,971 (21,183,479)
General Revenues:
Taxes:
Property taxes, levied for general purpose
Transient occupancy taxes
Sales taxes
Franchise taxes
Othertaxes
Motor vehicle in lieu - unrestricted
Use of money and property
Other
Gain on disposal of capital asset
Total General Revenues
Change in Net Position
Net Position at Beginning of Year
Net Position at End of Year
See Notes to Financial Statements 16
4,307,077
851,249
3,658,327
1,393,584
471,455
4,862,100
256,758
52,891
1,328,681
17,182,122
(4,001,357)
402,430,513
$ 398,429,156
GOVERNMENTALFUNDS
GENERALFUND
The General Fund has been classified as a major fund and is used to account for resources traditionally
associated with government, which are not legally or by sound financial management to be accounted for
in another fund.
17
CITY OF DIAMOND BAR
BALANCE SHEET
GOVERNMENTALFUNDS
JUNE 30, 2014
Assets:
Pooled cash and investments
Receivables:
Accounts
Notes and loans
Accrued interest
Prepaid costs
Due from other governments
Due from other funds
Due from employees
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Deposits payable
Due to other governments
Due to other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Nonspendable:
Prepaid costs
Restricted for:
Community development projects
Public safety
Highways and streets
Capital Projects
Debt service
Assigned to:
Emergency contingencies
Unassigned
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
See Notes to Financial Statements 18
$ 1,020,146 $
Other
Total
364,856
Governmental
Governmental
General
Funds
Funds
1,228,250
$21,330,524
$ 5,474,042
$ 26,804,566
341,012
176,916
517,928
-
362,009
362,009
45,873
-
45,873
62,752
-
62,752
977,190
460,365
1,437,555
6,570
-
6,570
2,624
-
2,624
15,000
4
15,004
$22,781,545
$ 6,473,336
$ 29,254,881
$ 1,020,146 $
543,888
$ 1,564,034
364,856
18,090 -
382,946
-
8,417
8,417
1,228,250
-
1,228,250
-
362,009
362,009
-
6,570
6,570
2,613,252
938,974
3,552,226
405,843
157,141
562,984
405,843
157,141
562,984
62,752 - 62,752
- 1,174,082 1,174,082
- 140,747 140,747
- 4,015,113 4,015,113
- 135,914 135,914
4 4
4,500,000 - 4,500,000
15,199,698 (88,639) 15,111,059
19,762,450 5,377,221 25,139,671
$22,781,545 $ 6,473,336 $ 29,254,881
CITY OF DIAMOND BAR
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
JUNE 30, 2014
Fund balances of governmental funds $ 25,139,671
Amounts reported for governmental activities in the statement of net position are
different because:
Capital assets net of depreciation have not been included as financial resources
in governmental fund activity.
382,530,131
Long-term debt and compensated absences
that have not been included in the governmental fund activity:
Bonds payable $
(10,785,000)
Unamortized bond premiums/discounts
(215,601)
CJPIA deposit payable
(67,148)
Compensated Absences
(566,352)
Other post employment benefit obligation (369,104) (12,003,205)
Accrued interest payable for the current portion of interest due on
Bonds has not been reported in the governmental funds.
(37,914)
Revenues reported as unavailable revenue in the governmental funds and recognized
in the statement of activities. These are included in the intergovernmental revenues
in the governmental fund activity.
562,984
Internal service funds are used by management to charge the costs of certain
activities, such as equipment management and self-insurance, to individual funds.
The assets and liabilities of the internal service funds must be added to the
statement of net position.
2,237 489
Net Position of governmental activities
$ 398,429,156
See Notes to Financial Statements 19
CITY OF DIAMOND BAR
STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTALFUNDS
YEAR ENDED JUNE 30, 2014
Other Financing Sources (Uses):
Transfers in
Transfers out
Proceeds from sale of capital asset
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
See Notes to Financial Statements 20
1,426,112
(2,582,441)
2,282,406
3,430,616
(3,239,845)
4,856,728
(5,822,286)
2,282,406
1,126,077 190,771 1,316,848
2,225,734 (33,572) 2,192,162
17,536,716 5,410,793 22,947,509
$ 19,762,450 $ 5,377,221 $ 25,139,671
Other
Total
Governmental
Governmental
General
Funds
Funds
Revenues:
Taxes
$ 10,638,609
$ 549,402
$ 11,188,011
Licenses and permits
1,421,921
120,844
1,542,765
Intergovernmental
5,462,100
4,819,885
10,281,985
Charges for services
1,805,093
1,516,790
3,321,883
Use of money and property
241,713
40,039
281,752
Fines and forfeitures
582,844
-
582,844
Miscellaneous
85,558
-
85,558
Total Revenues
20,237,838
7,046,960
27,284,798
Expenditures:
Current:
General government
4,313,821
801,500
5,115,321
Public safety
5,595,720
6,301
5,602,021
Community development
1,639,782
585,865
2,225,647
Parks and recreation
4,302,114
104,840
4,406,954
Public works
2,744,553
2,954,212
5,698,765
Capital outlay
542,191
1,976,426
2,518,617
Debt service:
Principal retirement
-
350,000
350,000
Interest and fiscal charges
-
492,159
492,159
Total Expenditures
19,138,181
7,271,303
26,409,484
Excess (Deficiency) of Revenues
Over (Under) Expenditures
1,099,657
(224,343)
875,314
Other Financing Sources (Uses):
Transfers in
Transfers out
Proceeds from sale of capital asset
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
See Notes to Financial Statements 20
1,426,112
(2,582,441)
2,282,406
3,430,616
(3,239,845)
4,856,728
(5,822,286)
2,282,406
1,126,077 190,771 1,316,848
2,225,734 (33,572) 2,192,162
17,536,716 5,410,793 22,947,509
$ 19,762,450 $ 5,377,221 $ 25,139,671
CITY OF DIAMOND BAR
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2014
Net change in fund balances - total governmental funds $ 2,192,162
Amounts reported for governmental activities in the statement of activities are
different because:
Governmental funds report capital outlays as expenditures. However, in the statement
of activities, the costs of those assets is allocated over their estimated useful lives
as depreciation expense. This is the amount by which capital outlays exceeded
_
depreciation in the current period.
Capital Expenditures
$ 1,287,625
Depreciation Expense
(7,322,367)
Proceeds of capital assets
(2,282,406)
Gain on disposal of capital assets
1,321,383 (6,995,765)
Repayment of bond principal is an expenditure in the governmental funds, but the
repayment reduces long-term liabilities in the statement of net position.
Principal repayments
350,000
Amortization of bond premium
14,126
CJPIA General Liability Cumulative Deposit
(67,148)
Other post employment benefit obligation
(62,417)
Compensated Absences
(24,917) 209,644
Accrued interest for long-term liabilities. This is the net change in accrued interest
for the current period.
832
Revenues reported as unavailable revenue in the governmental funds and recognized
in the statement of activities. These are included in the intergovernmental revenues
in the governmental fund activity.
190,973
Internal service funds are used by management to charge the costs of certain
activities, such as equipment management and self-insurance, to individual funds.
The net revenues (expenses) of the internal service funds is reported with
governmental activities.
400,797
Change in net position of governmental activities
_L_J4,0011,357)
See Notes to Financial Statements 21
CITY OF DIAMOND BAR
BUDGETARY COMPARISON STATEMENT
GENERALFUND
YEAR ENDED JUNE 30, 2014
See Notes to Financial Statements 22
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$17,536,716
$ 17,536,716
$17,536,716
$ -
Resources (Inflows):
Taxes
10,177,990
10,395,087
10,638,609
243,522
Licenses and permits
1,126,964
1,387,464
1,421,921
34,457
Intergovernmental
5,041,544
5,436,214
5,462,100
25,886
Charges for services
1,726,736
1,776,736
1,805,093
28,357
Use of money and property
150,000
137,500
241,713
104,213
Fines and forfeitures
520,000
535,900
582,844
46,944
Miscellaneous
223,000
223,200
85,558
(137,642)
Transfers in
1,502,100
2,448,536
1,426,112
(1,022,424)
Proceeds from sale of capital asset
-
2,282,406
2,282,406
Amounts Available for Appropriation
38,005,050
39,877,35341,483,072
1,605,719
Charges to Appropriation (Outflow):
General government
City Council
181,609
181,609
155,373
26,236
City Attorney
320,000
295,000
206,848
88,152
City Manager/Clerk -
1,125,627
1,117,128
962,213
154,915
Finance
538,253
497,253
484,765
12,488
Human resources
289,621
281,121
256,268
24,853
Information systems
830,225
858,725
848,228
10,497
General government
355,998
361,998
329,149
32,849
Public information
572,715
636,315
620,600
15,715
Civic Center
404,007
479,813
450,377
29,436
Subtotal general government4,618,055
4,708,962
4,313,821
395,141
Public safety
Law Enforcement
5,917,736
5,946,736
5,414,082
532,654
Fire Protection
7,500
7,500
7,359
141
Animal Control
134,667
134,667
120,487
14,180
Emergency preparedness
60,640
60,640
53,792
6,848
Subtotal public safety6,120,543
6,149,543
5,595,720
553,823
Community development
Comm. Dev. & Pl. Adm.
649,054
729,348
602,640
126,708
Building and Safety
482,900
553,900
562,460
(8,560)
Neigh. Imprv.
311,832
311,832
301,225
10,607
Eco. Devel.
317,372
368,822
173,457
195,365
Subtotal community development
1,761,158
1,963,902
1,639,782
324,120
Parks, recreation, and culture
Comm. Srvcs. Adm.
399,569
410,069
401,630
8,439
Diamond Bar Ctr.
853,989
981,549
962,334
19,215
Park Operations
1,096,687
1,138,027
1,162,593
(24,566)
Recreation
1,796,943
1,858,762
1,775,557
83,205
Subtotal parks, recreation, and culture
4,147,188
4,388,407
4,302,114
86,293
Highways and streets
Public Works
684,694
758,670
646,299
112,371
Engineering
381,906
467,922
416,948
50,974
Road Maint.
1,247,904
1,525,622
1,345,143
180,479
Landscape Maint.
363,375
363,375
336,163
27,212
Subtotal highways and streets
2,677,879
3,115,589
2,744,553
371,036
Capital outlay
359,750
686,981
542,191
144,790
Transfers out
1,705,831
4,169,454
2,582,441
1,587,013
Total Charges to Appropriations
21,390,404
25,182,838
21,720,622
3,462,216
Budgetary Fund Balance, June 30
$16,614,646
$ 14,694,515
$19,762,450
$ 5,067,935
See Notes to Financial Statements 22
CITY OF DIAMOND BAR
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
JUNE 30, 2014
Assets:
Current:
Cash and investments
Receivables:
Accounts
Prepaid costs
Total Current Assets
Noncurrent:
Capital assets - net of accumulated depreciation
Total Noncurrent Assets
Total Assets
Liabilities and Net Position:
Liabilities:
Current:
Accounts payable
Total Liabilities
Net Position:
Investment in capital assets
Unrestricted
Total Net Position
Total Liabilities and Net Position
See Notes to Financial Statements 23
Governmental
Activities -
Internal
$ 1,712,838
1,157
1,373
1,715,368
539,066
539,066
$ 2,254,434
$ 16,945
16,945
539,066
1,698,423
2,237,489
$ 2,254,434
CITY OF DIAMOND BAR
STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2014
Operating Revenues:
Sales and service charges
Total Operating Revenues
Operating Expenses:
Insurance Premiums
Equipment repair and maintenance
Depreciation expense
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues (Expenses):
Interest revenue
Total Nonoperating
Revenues(Expenses)
Income (Loss) Before Transfers
Transfers in
Changes in Net Position
Net Position:
Beginning of Year
End of Fiscal Year
See Notes to Financial Statements 24
Governmental
Activities -
Internal
Service Funds
$ 9,950
9,950
344,325
184,874
54,083
583,282
(573,332)
8,571
8,571
(564,761)
965,558
400,797
1,836,692
$ 2,237,489
CITY OF DIAMOND BAR
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2014
Cash Flows from Operating Activities:
Insurance Premiums (paid)/refund received
Payments to suppliers
Cash received from (payments to) others
Net Cash Provided (Used) by Operating Activities
Cash Flows from Non -Capital
Financing Activities:
Cash transfers in
Net Cash Provided (Used) by
Non -Capital Financing Activities
Cash Flows from Capital
and Related Financing Activities:
Acquisition and construction of capital assets
Net Cash Provided (Used) by
Capital and Related Financing Activities
Cash Flows from Investing Activities:
Interest received
Net Cash Provided (Used) by
Investing Activities
Net Increase (Decrease) in Cash
and Cash Equivalents
Cash and Cash Equivalents at Beginning of Year
Cash and Cash Equivalents at End of Year
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)
Adjustments to reconcile operating income (loss)
net cash provided (used) by operating activities:
Depreciation
(Increase) decrease in accounts receivable
Increase (decrease) in accounts payable
Increase (decrease) in retrospective deposit payable
Total Adjustments
Net Cash Provided (Used) by
Operating Activities
See Notes to Financial Statements 25
Governmental
Activities -
Internal
Service Funds
$ (432,923)
(204,715)
24,423
(613,215)
965,558
965,558
(243,007)
(243,007)
8,571
8,571
117,907
1,594,931
$ 1,712,838
$ (573,332)
54,083
14,473
(19,841)
(88,598)
(39,883)
$ (613,215)
THIS PAGE INTENTIONALLY LEFT BLANK
►z.
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2014
Note 1: Reporting Entity and Significant Accounting Policies
a. Description of Reporting Entity
The City of Diamond Bar (the City) was incorporated April 18, 1989, as a "General Law"
City governed by an elected five -member city council. As required by accounting
principles generally accepted in the United States of America, these financial statements
present the City of Diamond Bar (the primary government) and its component units. The
component units discussed below are included in the City's reporting entity because of
the significance of their operational or financial relationship with the City. These entities
are legally separate from each other. However, the City of Diamond Bar's elected officials
have a continuing full or partial accountability for fiscal matters of the other entities. The
financial reporting entity consists of: (1) the City (2) organizations for which the City is
financially accountable; and, (3) organizations for which the nature and significance of
their relationship with the City are such that exclusion would cause the City's financial
statements to be misleading or incomplete.
An organization is fiscally dependent on the primary government if it is unable to adopt its
budget, levy taxes or set rates or charges, or issue bonded debt without approval by the
primary government. In a blended presentation, a component unit's balances and
transactions are reported in a manner similar to the balances and transactions of the City.
Component units are presented on a blended basis when the component unit's governing
body is substantially the same as the City's or when the component unit provides
services almost entirely to the City.
Blended Component Units
The Diamond Bar Public Financing Authority (the Authority) was formed on
November 19, 2002. The purpose of the Authority is to issue debt to finance public
improvements and other capital purchases for the City and Agency. The activity of the
Authority is reported in debt service and capital projects funds. Separate financial
statements are not prepared for this blended component unit.
b. Government -Wide and Fund Financial Statements
The government -wide financial statements (i.e., the statement of net position and the
statement of changes in net position) report information on all of the nonfiduciary
activities of the City. For the most part, the effect of interfund activity has been removed
from these statements. Governmental activities, which normally are supported by taxes
and intergovernmental revenues, are reported separately from business -type activities,
which rely to a significant extent on fees and charges for support. The City has no
business -type activities.
The statement of activities demonstrates the degree to which the direct expenses of a
given function or segment are offset by program revenues. Direct expenses are those
that are clearly identifiable with a specific function or segment. Program revenues
include 1) charges to customers or applicants who purchase, use, or directly benefit from
goods, services, or privileges provided by a given function or segment and 2) grants and
contributions that are restricted to meeting the operational or capital requirements of a
particular function or segment. Taxes and other items not properly included among
program revenues are reported instead as general revenues.
27
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 1: Reporting Entity and Significant Accounting Policies (Continued)
Separate financial statements are provided for governmental funds and proprietary funds.
Major individual governmental funds are reported as separate columns in the, fund
financial statements.
c. Measurement Focus, Basis of Accounting, and Financial Statement Presentation
The basic financial statements of the City are composed of the following:
• Government -wide financial statements
• Fund financial statements
• Notes to basic financial statements
The government -wide financial statements and proprietary fund financial statements are
reported using the economic resources measurement focus and the accrual basis of
accounting. Under the economic resources measurement focus, all assets and liabilities
(current and long-term) are reported. Under the accrual basis of accounting, revenues
are recorded when earned and expenses are recorded when a liability is incurred,
regardless of the timing of related cash flows. Property taxes are recognized as
revenues in the fiscal year, which the taxes are levied. Revenue from grants,
entitlements, and donations is recognized in the fiscal year in which all the eligibility
requirements imposed by the provider have been met.
Proprietary funds distinguish operating revenues and expenses from nonoperating items.
Operating revenues and expenses generally result from providing services and producing
and delivering goods in connection with a proprietary fund's principal ongoing operations.
The principal operating revenues of the City's internal service funds are charges to
departments for services. Operating expenses for the proprietary funds include the cost
of services, administrative expenses, and depreciation on capital assets. All revenues
and expenses not meeting this definition are reported as nonoperating revenues and
expenses.
Governmental fund financial statements are reported using the current financial
resources measurement focus and the modified accrual basis of accounting. Under the
current financial resources measurement focus, generally only current assets and
liabilities are reported in the governmental funds. Governmental fund operating
statements present increases (revenues and other financing sources) and decreases
(expenditures and other financing uses) in net current assets. Under the modified accrual
basis of accounting, revenues are recognized as soon as they are both measurable and
available. Revenues are considered to be available when they are collectible within the
current period or soon enough thereafter to pay liabilities of the current period. For this
purpose, the government considers revenues to be available if they are collected within
60 days of the end of the current fiscal year. Expenditures generally are recorded when
a liability is incurred, except for principal and interest on long-term liabilities, claims and
judgments, and compensated absences which are recognized as expenditures only when
payment is due.
Property taxes, taxpayer -assessed taxes, such as sales taxes, gas taxes, and transient
occupancy taxes, and interest associated with the current fiscal period are all considered
to be susceptible to accrual and have been recognized as revenues of the current fiscal
period. Only the portion of special assessments receivable due within the current fiscal
period is considered to be susceptible to accrual as revenue of the current period to the
28
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 1: Reporting Entity and Significant Accounting Policies (Continued)
extent normally collected within the availability period. All other revenue items are
considered to be measurable and available only when cash is received by the City.
The accounts of the City are organized and operated on the basis of funds, each of which
is considered a separate accounting entity with a self -balancing set of accounts,
established for the purpose of carrying on specific activities or attaining certain objectives
in accordance with special regulations, restrictions or limitations.
When both restricted and unrestricted resources are combined in a fund, expenses are
considered to be paid first from restricted resources, and then from unrestricted
resources.
d. Fund Classifications
The City reports the following major governmental funds
The General Fund is the primary operating fund of the City and is used to account for all
revenues and expenditures of the City not legally restricted as to use. A broad range of
municipal activities are provided through this fund including City Manager, City Attorney,
Finance, City Clerk, Public Works, Building and Safety, and Parks and Recreation.
The City's fund structure also includes the following fund types:
Special Revenue Funds have are used for specific revenue sources that have restricted
uses for special purposes.
Capital Proiect Funds are used to account for the financial resources used for the
acquisition and construction of capital assets and/or projects.
Debt Service Funds are used to account for the receipt of revenues and payments of
debt service related to outstanding bonds.
Proprietary Funds
Internal Service Funds have been established to finance and account for goods and
services provided by one City department to other City departments or agencies. These
activities include self-insurance, equipment and computer maintenance.
e. Investments
For financial reporting purposes, investments are stated at fair value.
Changes in fair value that occur during a fiscal year are recognized as investment income
reported for that fiscal year. Investment income includes interest earnings, changes in fair
value, and any gains or losses realized upon the liquidation or sale of investments.
The City pools cash and investments of all funds, except for assets held by fiscal agents.
Each fund's share in this pool is displayed in the accompanying financial statements as
cash and investments. Investment income earned by the pooled investments is allocated
to the various funds based on each fund's average cash and investment balances.
29
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30. 2014
Note 1: Reporting Entity and Significant Accounting Policies (Continued)
f. Cash and Cash Equivalents
For purposes of the statement of cash flows, cash and cash equivalents are defined as
short-term, highly liquid investments that are both readily convertible to known amounts
of cash or so near their maturity (an original maturity date of three months or less from
the date of purchase) that they present insignificant risk of changes in value because of
changes in interest rates. Cash and cash equivalents also represent the proprietary
funds' share in the cash and investment pool of the City. All cash and investments of the
proprietary (internal service) funds are pooled with the City's pooled cash and
investments and are therefore considered cash equivalents for purposes of the statement
of cash flows.
g. Capital Assets
Capital assets (including infrastructure) are recorded at cost where historical records are
available and at an estimated original cost where no historical records exist. Contributed
capital assets are valued at their estimated fair market value at the date of contribution.
Capital asset purchases (other than infrastructure) in excess of $5,000 are capitalized if
they have an expected useful life of three years or more.
Capital assets include additions to public domain (infrastructure), certain improvements
including roads, streets, sidewalks, medians and storm drains within the City. In the
fiscal year ended June 30, 2014, the City, with the assistance of an outside consultant,
valued and recorded its public domain assets acquired prior to July 1, 2002. The City now
has all of its infrastructure asset data valued and recorded in its entirety as of
June 30, 2014.
Capital assets used in operations are depreciated over their estimated useful lives using
the straight-line method in the Government -wide and Proprietary Fund Financial
Statements. Depreciation is charged as an expense against operations and accumulated
depreciation is reported on the respective balance sheet. The lives used for depreciation
purposes of each capital asset class are:
Buildings and improvements
10 - 20 years
Furniture and fixtures
3 - 5 years
Vehicles
5 years
Infrastructure
10 - 50 years
Equipment
5 — 20 years
h. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate
section for deferred outflows of resources. This separate financial statement element,
deferred outflows of resources, represents a consumption of net position that applies to a
future period(s) and so will not be recognized as an outflow of resources (expense/
expenditure) until then.
In addition to liabilities, the statement of financial position will sometimes report a
separate section for deferred inflows of resources. This separate financial statement
element, deferred inflows of resources, represents an acquisition of net position that
applies to a future period(s) and thus will not be recognized as an inflow of resources
(revenue) until that time. The government has only one type of item, which arises only
,W]
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 1: Reporting Entity and Significant Accounting Policies (Continued)
under a modified accrual basis of accounting that qualifies for reporting in this category.
Accordingly, the item, unavailable revenue, is reported only in the governmental funds
balance sheet. The governmental funds report unavailable revenues from two sources:
taxes and grant revenues. These amounts are deferred and recognized as an inflow of
resources in the period that the amounts become available.
I. Net Position Flow Assumption
Sometimes the government will fund outlays for a particular purpose from both restricted
(e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate
the amounts to report as restricted — net position and unrestricted — net position in the
government -wide and proprietary fund financial statements, a flow assumption must be
made about the order in which the resources are considered to be applied. It is the
government's policy to consider restricted — net position to have been depleted before
unrestricted — net position is applied.
j. Fund Balance Flow Assumptions
Sometimes the government will fund outlays for a particular purpose from both restricted
and unrestricted resources (the total of committed, assigned, and unassigned fund
balance). In order to calculate the amounts to report as restricted, committed, assigned,
and unassigned fund balance in the governmental fund financial statements a flow
assumption must be made about the order in which the resources are considered to be
applied. It is the government's policy to consider restricted fund balance to have been
depleted before using any of the components of unrestricted fund balance. Further, when
the components of unrestricted fund balance can be used for the same purpose,
committed fund balance is depleted first, followed by assigned fund balance. Unassigned
fund balance is applied last.
k. Compensated Absences
Vacation and sick leave time begin to accumulate as of the first day of employment to a
maximum of 360 hours and 280 hours, respectively. Employees who accumulate sick
leave in excess of 200 hours are paid for the excess annually at one half the employees
current wage rate.
A liability is recorded for unused vacation and similar compensatory leave balances since
the employees' entitlement to these balances are attributable to services already
rendered and it is probable that virtually all of these balances will be liquidated by either
paid time off or payments upon termination or retirement.
A liability is recorded for unused sick leave balances only to the extent that it's probable
that the unused balances will result in termination payments. This is estimated by
including in the liability the unused balances of employees currently entitled to receive
termination payments, as well as those who are expected to become eligible to receive
termination benefits as a result of continuing their employment with the City.
If an employee retires, resigns, or terminates in good standing with a minimum of
five years of service, the employee is entitled to receive 100% of unused sick leave at
one half the employees current wage rate.
31
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 1: Reporting Entity and Significant Accounting Policies (Continued)
I. Property Taxes
Under California law, property taxes are assessed and collected by the counties up to
1 % of assessed value, plus other increases approved by the voters. The property taxes
go into a pool, and are then allocated to the cities based on complex formulas.
Accordingly, the City accrues only those taxes which are received from the County within
60 days after year end.
Property taxes are assessed and collected each fiscal year according to the following
property tax calendar:
Lien date
Levy date
Due dates
Collection dates
Delinquent dates
m. Use of Estimates
January 1
July 1
November 1 - 1st installment
February 1 - 2nd installment
December 10 - 1st installment
April 10 - 2nd installment
December 11 - 1 st installment
April 11 - 2nd installment
The preparation of financial statements in conformity with accounting principles generally
accepted in the United States of America requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the financial statements and the reported
amounts of revenues and expenditures during the reporting period. Actual results could
differ from those estimates.
n. Fund Equity
In the fund financial statements, government funds report the following fund balance
classification:
• Nonsgendable include amounts that cannot be spent because they are either
(a) not in spendable form or (b) legally or contractually required to be maintained
intact.
• Restricted include amounts that are constrained on the use of resources by
either (a) external creditors, grantors, contributors, or laws of regulations of other
governments or (b) by law through constitutional provisions or enabling
legislation.
• Committed include amounts that can only be used for specific purposes pursuant
to constraints imposed by formal action of the government's highest authority,
City Council. The formal action that is required to be taken to establish, modify,
or rescind a fund balance commitment is a resolution.
• Assigned include amounts that are constrained by the government's intent to be
used for specific purposes, but are neither restricted nor committed. The Director
32
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 1: Reporting Entity and Significant Accounting Policies (Continued)
of Finance is authorized to assign amounts to a specific purpose, which was
established by the governing body in resolution.
Unassigned include the residual amounts that have not been restricted,
committed, or assigned to specific purposes.
An individual governmental fund could include nonspendable resources and amounts that
are restricted or unrestricted (committed, assigned, or unassigned) or any combination of
those classifications. Restricted amounts are to be considered spent when an
expenditure is incurred for purposes for which both restricted and unrestricted fund
balance is available and committed, assigned, then unassigned amounts are considered
to have been spent when an expenditure is incurred for purposes for which amounts in
any of those unrestricted fund balance classifications can be used.
The City implemented GASB Statement 65, Items Previously Reported as Assets and
Liabilities. GASB 65, among other things, amends prior guidance with respect to the
treatment of debt issuance costs. Debt issuance costs should be recognized in the
period incurred rather than reported on the statement of net position as deferred charges
and recognized systematically over the life of the debt.
Note 2: Stewardship, Compliance and Accountability
a. Budgetary Data
General Budget Policies
The City adopts an annual budget prepared on the modified accrual basis of
accounting for its governmental funds and on the accrual basis of accounting for its
proprietary funds. The City manager or his designee is authorized to transfer
budgeted amounts between the accounts of any department or funds that are
approved by City Council. Prior year appropriations lapse unless they are approved
for carryover into the following fiscal year. Expenditures may not legally exceed
appropriations at the department level.
Budget Basis of Accounting
Budgets for governmental funds are adopted on a basis consistent with generally
accepted accounting principles (GAAP).
b. At June 30, 2014, the following funds had deficit fund balances:
Other Governmental Funds:
Capital Improvement Fund
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 3: Cash and Investments
Cash and Investments
Cash and investments at June 30, 2014, consisted of the following
Statement of Net Position:
Cash and investments
$ 28,517,404
Cash and investments with fiscal agents
15,004
$ 28,532,408
Cash and investments held by the City at June 30, 2014, consisted
of the following:
Imprest cash on hand
$ 1,750
Demand deposits
1,508,304
Investments:
United States Government Sponsored Enterprise Securities
11,458,390
Certificates of Deposit
7,213,395
Local Agency Investment Fund
8,335,565
Held by fiscal agents:
Escrow deposits
15,000
Money Market Mutual Funds
4
$ 28,532,408
Investments Authorized by the California Government Code and the City's Investment Policy
The table below identifies the investment types that are authorized for the City by the
California Government Code (or the City's investment policy, where more restrictive). The
table also identifies certain provisions of the California Government Code (or the City's
investment policy, where more restrictive) that address' interest rate risk, credit risk, and
concentration of credit risk. This table does not address investments of debt proceeds held by
bond trustee that are governed by the provisions of debt agreements of the City, rather than
the general provisions of the California Government Code or the City's investment policy.
The City Treasurer may waive the collateral requirement for deposits that are fully insured up
to $250,000 by the FDIC.
34
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 3: Cash and Investments (Continued)
(1) Notes must be rated "A" or better
N/A - Not Applicable
Investments Authorized by Debt Agreements
Investments of debt proceeds held by bond trustee are governed by provisions of the debt
agreements, rather than the general provisions of the California Government Code or the
City's investment policy. The table below identifies the investment types that are authorized
for investments held by bond trustee. The table also identifies certain provisions of these debt
agreements that address interest rate risk, credit risk, and concentration of credit risk.
Authorized Investment Tvoe
United States Treasury Obligations
United States Government Sponsored
Enterprise Securities
Banker's Acceptance
Time Certificate of Deposits
Local Agency Investment Fund
Money Market Funds
Repurchase Obligations Tax Exempt
Taxable Government Money Market Portfolios
1911
Maximum
Maximum
Maximum
Percentage
Maximum
Percentage of
Investment in
Authorized Investment Type
Maturity
Portfolio
One Issuer
United States Treasury Obligations
5 years
None
None
United States Government Sponsored Enterprise
Securities
5 years
40%
None
Banker's Acceptance
180 days
40%
30%
Time Certificates of Deposits
5 years
None
None
Commercial Paper
270 days
25%
10%
Negotiable Certificates of Deposit
5 years
30%
None
Money Market Mutual Funds
5 years.
15%
None
Repurchase Agreements
1 year
None
None
Medium -Term Corporate Notes (1)
5 year
30%
None
Local Agency Investment Fund (LAIF)
N/A
None
$ 40,000,000
(1) Notes must be rated "A" or better
N/A - Not Applicable
Investments Authorized by Debt Agreements
Investments of debt proceeds held by bond trustee are governed by provisions of the debt
agreements, rather than the general provisions of the California Government Code or the
City's investment policy. The table below identifies the investment types that are authorized
for investments held by bond trustee. The table also identifies certain provisions of these debt
agreements that address interest rate risk, credit risk, and concentration of credit risk.
Authorized Investment Tvoe
United States Treasury Obligations
United States Government Sponsored
Enterprise Securities
Banker's Acceptance
Time Certificate of Deposits
Local Agency Investment Fund
Money Market Funds
Repurchase Obligations Tax Exempt
Taxable Government Money Market Portfolios
1911
None
1 year
None
None
None
30 days
None
10%
None
None
None
None
None
Equal to six
months of
principal and
interest in the
bonds
None
None
None
None
None
None
None
Maximum
Maximum
Maximum
Percentage
Investment in
Maturity
of Portfolio
One Issuer
None
None
None
None
1 year
None
None
None
30 days
None
10%
None
None
None
None
None
Equal to six
months of
principal and
interest in the
bonds
None
None
None
None
None
None
None
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 3: Cash and Investments (Continued)
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair
value of an investment. Generally, the longer the maturity of an investment, the greater the
sensitivity of its fair value to changes in market interest rates. One of the ways that the City
manages its exposure to interest rate risk is by purchasing a combination of shorter term and
longer term investments and by timing cash flows from maturities so that a portion of the
portfolio is maturing or coming close to maturity evenly over time as necessary to provide the
cash flow and liquidity needed for operations.
Information about the sensitivity of the fair values of the City's investments (including
investments held by bond trustee) to market interest rate fluctuations is provided by the
following table that shows the distribution of the City's investments by maturity:
Investment Type
US Government Sponsored Securities
Certificate of Deposits
Local Agency Investment Fund (LAIF)
Held by Fiscal Agents:
Lawyers Title Co. - Escrow Deposit
Money Market Mutual Funds
Disclosures Relating to Credit Risk
Remaining Maturity (in Months)
Total as of
12 Months or
Investment Type
June 30,2014
Less
1 - 3 years
3 - 5 years
Total
$ 1,487,865
$ 3,489,839
$ 6,480,686
$ 11,458,390
746,075
2,746,346
3,720,974
7,213,395
8,335,565
-
-
8,335,565
15,000
Lawyers Title Co. - Escrow Deposit
15,000
4
15,000
Money Market Mutual Funds
4
$ 10,584,509
$ 6,236,185
$ 10,201,660
$ 27,022,354
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to
the holder of the investment. This is measured by the assignment of a rating by a nationally
recognized statistical rating organization. Presented below is the minimum rating required by
(where applicable) the California Government Code, the City's investment policy, or debt
agreements, and the actual rating, as reported by Moody's, as of year-end for each
investment type:
36
Total as of
Investment Type
June 30,2014
Aaa
Unrated
US Government Sponsored Securities
$ 11,458,390
$ 11,458,390
$
Certificate of Deposits
7,213,395
7,213,395
-
Local Agency Investment Fund (LAI F)
8,335,565
-
8,335,565
Held by Fiscal Agents:
Lawyers Title Co. - Escrow Deposit
15,000
15,000
Money Market Mutual Funds
4
-
4
Total
$ 27,022,354
$ 18,671,785
$ 8,350,569
36
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 3: Cash and Investments (Continued)
Disclosures Relating to Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository
financial institution, a government will not be able to recover its deposits or will not be able to
recover collateral securities that are in the possession of an outside party. The custodial
credit risk for investments is the risk that, in the event of the failure of the counterparty
(e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its
investment or collateral securities that are in the possession of another party. The California
Government Code and the City's investment policy do not contain legal or policy
requirements that would limit the exposure to custodial credit risk for deposits or investments,
other than the following provision for deposits: The California Government Code requires that
a financial institution secure deposits made by state or local governmental units by pledging
securities in an undivided collateral pool held by a depository regulated under state law
(unless so waived by the governmental unit). The market value of the pledged securities in
the collateral pool must equal at least 110% of the total amount deposited by the public
agencies. California law also allows financial institutions to secure City deposits by pledging
first trust deed mortgage notes having a value of 150% of the secured public deposits. The
City does not accept 150% of the secured public totals. At June 30, 2014, the City deposits
(bank balances) were insured by the Federal Depository Insurance Corporation up to
$250,000 and the remaining balances were collateralized under California Law. The cash and
investments held by Bond Trustee are uninsured and uncollateralized.
Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is
regulated by California Government Code Section 16429 under the oversight of the Treasurer
of the State of California. The fair value of the City's investment in this pool is reported in the
accompanying financial statements at amounts based upon the City's pro -rata share of the
fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of
that portfolio). The balance available for withdrawal is based on the accounting records
maintained by LAIF, which are recorded on an amortized cost basis.
Note 4: Interfund Transfers and Due To/From Other Funds
Transfers In Transfer Out
Amount
General Fund Other Governmental Funds
$ 1,426,112
Other Governmental Funds General Fund
1,616,883
Other Governmental Funds Other Governmental Funds
1,813,733
Internal Service Funds General Fund
965,558
$ 5,822,286
Transfers to the General Fund from the Other Governmental Funds were made to reimburse
the General Fund for various capital projects and administrative expenditures.
37
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 4: Interfund Transfers and Due To/From Other Funds (Continued)
Transfers from the General Fund to the Other Governmental Funds were made to fund
various capital improvement projects, the City general plan revision, a fund deficit and debt
service payments. Transfers from Other Governmental Funds to Other Governmental Funds
were made to fund various capital improvement projects. Transfers from the General Fund to
the Internal Service Funds were made to fund the self-insurance, equipment replacement,
computer equipment replacement and building facility maintenance.
Due from other funds Due to other funds Amount
General Fund Other Governmental Funds $ 6,570
$ 6,570
Short-term borrowings were made from the General Fund to Other Governmental Funds due
to negative cash. This is expected to be repaid in the immediate future with reimbursements.
Note 5: Capital Assets
A summary of changes in the Governmental Activities capital assets at June 30, 2014, is as
follows:
Buildings and improvements
Balance at
- 319,081
Balance at
40,958,306
July 1, 2013
Transfers Additions Deletions
June 30, 2014
Capital assets not being depreciated:
1,537,729
Vehicles and equipment
2,244,135
Land
$ 6,587,349
$ - $ - $ 953,725
$ 5,633,624
Right of way
265,614,104
- - -
265,614,104
Construction in progress
407,884
(550,359) 810,677 -
668,202
Total Capital Assets Not
being Depreciated
234,407,687
550,359 719,955
being Depreciated
272,609,337
(550,359) 810,677 953,725
271,915,930
Capital assets being depreciated:
Buildings and improvements
40,639,225
- 319,081
-
40,958,306
Furniture and fixtures
1,428,111
- 117,653
8,035
1,537,729
Vehicles and equipment
2,244,135
- 283,221
99,455
2,427,901
Infrastructure
190,096,216
550,359
1,292
190,645,283
Total Capital Assets
being Depreciated
234,407,687
550,359 719,955
108,782
235,569,219
Less accumulated depreciation for:
Buildings and improvements
15,919,732
- 2,261,040
-
18,180,772
Furniture and fixtures
467,690
- 280,016
8,035
739,671
Vehicles and equipment
1,414,783
- 153,448
93,449
1,474,782
Infrastructure
99,338,781
4,681,946
104,020,727
Total Accumulated
Depreciation 117,140,986 7,376,450 101,484 124,415,952
Total Capital Assets
Being Depreciated, Net 117,266,701 550,359 (6,656,495) 7,298 111,153,267
Governmental Activities
Capital Assets, Net $ 389,876,038 $ - $ (5,845,818) $ 961,023 $ 383,069,197
Depreciation expense was charged to functions in the Statement of Activities as follows:
General government $ 701,915
Public safety 14,443
Highways and streets 4,776,140
Parks, recreation and culture 1,829,869
Internal Service Funds depreciation charges to program 54,083
$ 7,376,450
W
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 6: Long -Term Liabilities
Long-term liability activity for the year ended June 30, 2014, was as follows:
Additions
Deletions
Balance at Due Within
June 30, 2014 One Year
350,000 $ 10,785,000 $ 365,000
- 21,450 67,148 -
437,470 412,553 566,352 431,539
Net OPEB obligation (Note 10) 306,687 70,389 7,972 369,104
Total $ 12,071,720 $ 507,859 $ 791,975 11,787,604 $ 796,539
Net unamortized bond premium 215,601
Net Long -Term Debt $ 12,003,205
Bonds Payable
In December 2002, the Diamond Bar Public Financing Authority issued $13,755,000 of
2002 Series A Variable Rate Lease Revenue Bonds to finance the construction of a
community/senior center project and other public improvements within the City. The bonds
are special limited obligations of the Authority payable solely from revenues, consisting
primarily of base rental payments paid by the City. The variable interest rate on the bonds
are reset on a bi-weekly basis.
In conjunction with the Bonds, the Authority executed a rate cap agreement on
December 2, 2002, (the Agreement) with JPMorgan Chase (Counterparty) to minimize debt
service cost on the 2002 Lease Revenue Bonds (the Bonds) by setting a cap on the interest
rate on the Bonds. Under the Agreement, the Counterparty will pay the Authority an amount
equal to the product of: (i) the amount by which the floating rate exceeds 4.5%, (ii) the
notional principal amount and (iii) the actual number of days in the calculation period divided
by 365 days. The Agreement is for a notional amount equal to the outstanding principal
amount of the Bonds and will decline as the principal amount declines. The Agreement
terminated on January 1, 2013.
Credit Risk
The Counterparty, JPMorgan Chase, has the following credit ratings of: (i) Standard & Poor's,
AA- and (ii) Moody's, Aa2.
Refinancing of the 2002 Series A Lease Revenue Bonds (Community/Senior Center Project)
The 2002 Series A Lease Revenue Bonds were originally issued on December 19, 2002, in
the aggregate principal amount of $13,755,000. Since the date of their initial issuance, the
Bonds have borne interest at a Weekly Rate and the regularly scheduled payments of
principal of and interest on the Bonds have been payable from the proceeds of draws upon
an irrevocable direct -pay letter of credit issued by Union Bank, N.A., formerly known as
Union Bank of California, N.A. On December 1, 2011, these Bonds were refinanced and
$12,190,000 was defeased. Subsequently, $11,790,000 in Bonds were issued with the
interest rate converted from a Weekly Rate to a Fixed Rate. The fixed rates range from
3.00% to 5.00% throughout the life of the bond.
Balance
July 1, 2013
Bonds payable
Revenue Bonds
$ 11,135,000
CJPIA General Liability Cumulative
Deposit Payable
88,598
Compensated absences
541,435
Additions
Deletions
Balance at Due Within
June 30, 2014 One Year
350,000 $ 10,785,000 $ 365,000
- 21,450 67,148 -
437,470 412,553 566,352 431,539
Net OPEB obligation (Note 10) 306,687 70,389 7,972 369,104
Total $ 12,071,720 $ 507,859 $ 791,975 11,787,604 $ 796,539
Net unamortized bond premium 215,601
Net Long -Term Debt $ 12,003,205
Bonds Payable
In December 2002, the Diamond Bar Public Financing Authority issued $13,755,000 of
2002 Series A Variable Rate Lease Revenue Bonds to finance the construction of a
community/senior center project and other public improvements within the City. The bonds
are special limited obligations of the Authority payable solely from revenues, consisting
primarily of base rental payments paid by the City. The variable interest rate on the bonds
are reset on a bi-weekly basis.
In conjunction with the Bonds, the Authority executed a rate cap agreement on
December 2, 2002, (the Agreement) with JPMorgan Chase (Counterparty) to minimize debt
service cost on the 2002 Lease Revenue Bonds (the Bonds) by setting a cap on the interest
rate on the Bonds. Under the Agreement, the Counterparty will pay the Authority an amount
equal to the product of: (i) the amount by which the floating rate exceeds 4.5%, (ii) the
notional principal amount and (iii) the actual number of days in the calculation period divided
by 365 days. The Agreement is for a notional amount equal to the outstanding principal
amount of the Bonds and will decline as the principal amount declines. The Agreement
terminated on January 1, 2013.
Credit Risk
The Counterparty, JPMorgan Chase, has the following credit ratings of: (i) Standard & Poor's,
AA- and (ii) Moody's, Aa2.
Refinancing of the 2002 Series A Lease Revenue Bonds (Community/Senior Center Project)
The 2002 Series A Lease Revenue Bonds were originally issued on December 19, 2002, in
the aggregate principal amount of $13,755,000. Since the date of their initial issuance, the
Bonds have borne interest at a Weekly Rate and the regularly scheduled payments of
principal of and interest on the Bonds have been payable from the proceeds of draws upon
an irrevocable direct -pay letter of credit issued by Union Bank, N.A., formerly known as
Union Bank of California, N.A. On December 1, 2011, these Bonds were refinanced and
$12,190,000 was defeased. Subsequently, $11,790,000 in Bonds were issued with the
interest rate converted from a Weekly Rate to a Fixed Rate. The fixed rates range from
3.00% to 5.00% throughout the life of the bond.
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 6: Long -Term Liabilities (Continued)
Payments and Associated Debt
As of June 30, 2014, debt service requirements of the Bonds and the Counterparty's
payments, assuming current interest rates remain the same for remainder of the term of the
Agreement, are as follows.
Compensated Absences
The City's policies relating to compensated absences are described in Note 1. This liability,
amounting to $566,352 at June 30, 2014, is expected to be paid in future years from future
resources, typically liquidated from the General Fund.
Note 7: CJPIA Retrospective Deposit Liability
Retrospective deposits and refunds are cost allocation adjustments to prior coverage periods.
Some claims take many years to resolve and over time their estimated value changes. The
retrospective adjustments are calculated annually and take into consideration all the changes
in claim values that occurred during the most recent year. The formula is designed to
adequately cover the cost of claims brought against members and to ensure the overall
financial strength and security of the Authority. The formula was developed to be as equitable
as possible by taking into consideration both risk exposure and claims experience of
individual members. CJPIA has temporarily deferred the payment on retrospective deposits
owed to the Authority by members. The payment deferral period extends until July 1, 2013,
for the Liability program and July 1, 2015 for the Workers' Compensation program.
Retrospective deposit payments are scheduled to resume on these dates. The October 2011,
annual retrospective adjustment is included in these balances. The City at June 30, 2014,
had a retrospective deposit due of $67,148 related to the Workers' Compensation program.
Optional Payment Plans
When retrospective deposit payments resume as indicated above, members will have the
opportunity to select from a variety of optional payment plans. Discounts under the incentive
plan are available to members choosing to voluntarily accelerate payment during the deferral
period.
40
Fixed Rate Debt
Year Ending June 30
Principal
Interest
Total
2015
$ 365,000
$ 478,406
$ 843,406
2016
385,000
467,456
852,456
2017
400,000
455,906
855,906
2018
420,000
435,906
855,906
2019
440,000
414,906
854,906
2020-2024
2,535,000
1,763,181
4,298,181
2025-2029
3,195,000
1,151,413
4,346,413
2030-2034
3,045,000
361,788
3,406,788
Totals
$ 10,785,000
$ 5,528,962
$ 16,313,962
Compensated Absences
The City's policies relating to compensated absences are described in Note 1. This liability,
amounting to $566,352 at June 30, 2014, is expected to be paid in future years from future
resources, typically liquidated from the General Fund.
Note 7: CJPIA Retrospective Deposit Liability
Retrospective deposits and refunds are cost allocation adjustments to prior coverage periods.
Some claims take many years to resolve and over time their estimated value changes. The
retrospective adjustments are calculated annually and take into consideration all the changes
in claim values that occurred during the most recent year. The formula is designed to
adequately cover the cost of claims brought against members and to ensure the overall
financial strength and security of the Authority. The formula was developed to be as equitable
as possible by taking into consideration both risk exposure and claims experience of
individual members. CJPIA has temporarily deferred the payment on retrospective deposits
owed to the Authority by members. The payment deferral period extends until July 1, 2013,
for the Liability program and July 1, 2015 for the Workers' Compensation program.
Retrospective deposit payments are scheduled to resume on these dates. The October 2011,
annual retrospective adjustment is included in these balances. The City at June 30, 2014,
had a retrospective deposit due of $67,148 related to the Workers' Compensation program.
Optional Payment Plans
When retrospective deposit payments resume as indicated above, members will have the
opportunity to select from a variety of optional payment plans. Discounts under the incentive
plan are available to members choosing to voluntarily accelerate payment during the deferral
period.
40
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 7: CJPIA Retrospective Deposit Liability (Continued)
After the deferral period, members choosing from among the optional payment plans will be
subject to a moderate annual fee. The fee is intended to provide a means for the Authority to
recover otherwise foregone investment earnings and to serve as a minor disincentive for the
selection of longer financing terms.
Retrospective Balances will Change Annually.
Retrospective balances will change with each annual computation during the payment
deferral period. Member balances may increase or decrease as a result of the most recent
year's claim development. Accordingly, some members who chose to pay off their balance in
full may be required to pay additional retrospective deposits in the future based on the
outcome of actual claim development reflected in subsequent retrospective deposit
computations. Conversely, if claim development is favorable then subsequent retrospective
adjustments could potentially result in refunds to the member.
More information on the CJPIA retrospective balances can be found on the CJPIA website at
CJPIA.org.
Note 8: Liability, Property and Workers' Compensation Protection
The City of Diamond Bar is a member of the CALIFORNIA JOINT POWERS INSURANCE
AUTHORITY (Authority). The Authority is composed of 119 California public entities and is
organized under a joint powers agreement pursuant to California Government Code §6500 et
seq. The purpose of the Authority is to arrange and administer programs for the pooling of
self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group
purchased insurance for property and other lines of coverage. The California JPIA began
covering claims of its members in 1978. Each member government has an elected official as
its representative on the Board of Directors. The Board operates through a nine -member
Executive Committee.
a. Self -Insurance Programs of the Authority
Each member pays an annual contribution to cover estimated losses for the coverage
period. This initial funding is paid at the beginning of the coverage period. After the close
of the coverage period, outstanding' claims are valued. A retrospective deposit
computation is then conducted annually thereafter until all claims incurred during the
coverage period are closed on a pool -wide basis. This subsequent cost re -allocation
among members based on actual claim development can result in adjustments of either
refunds or additional deposits required.
The total funding requirement for self-insurance programs is estimated using actuarial
models and pre -funded through the annual contribution. Costs are allocated to individual
agencies based on exposure (payroll) and experience (claims) relative to other members
of the risk -sharing pool. Additional information regarding the cost allocation methodology
is provided below.
Liability
With respect to the liability program, claims are pooled separately between police and
non -police exposures. (1) The payroll of each member is evaluated relative to the payroll
of other members. A variable credibility factor is determined for each member, which
establishes the weight applied to payroll and the weight applied to losses within the
41
CH W9012 -11"A jTGTk97=11:7
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 8: Liability, Property and Workers' Compensation Protection (Continued)
formula. (2) The first layer of losses includes incurred costs up to $30,000 for each
occurrence and is evaluated as a percentage of the pool's total incurred costs within the
first layer. (3) The second layer of losses includes incurred costs from $30,000 to
$750,000 for each occurrence and is evaluated as a percentage of the pool's total
incurred costs within the second layer. (4) Incurred costs in excess of $750,000 up to the
reinsurance attachment point of $5 million are distributed based on the outcome of cost
allocation within the first and second loss layers. (5) Costs of covered claims from
$5 million to $10 million are paid under a reinsurance contract subject to a $2.5 million
annual aggregate deductible. The $2.5 million annual aggregate deductible is fully
covered under a separate policy, as such no portion of it is retained by the Authority.
Costs of covered claims from $10 million to $15 million are paid under two reinsurance
contracts subject to a combined $3 million annual aggregate deductible. The $3.0 million
annual aggregate deductible is fully retained by the Authority. (6) Costs of covered claims
from $15 million to $20 million are paid under reinsurance agreements. (7) Costs of
covered claims from $20 million to $50 million are paid under excess insurance policies.
The overall coverage limit for each member including all layers of coverage is $50 million
per occurrence.
Costs of covered claims for subsidence losses are paid by reinsurance and excess
insurance with a pooled sub -limit of $30 million per occurrence. This $30 million
subsidence sub -limit is composed of (a) $5 million retained within the pool's SIR,
(b) $15 million in reinsurance, subject to the same annual aggregate deductibles
previously stated, and (c) $10 million in excess insurance. The excess insurance layer
has a $10 million annual aggregate limit.
Workers' Compensation
In the workers' compensation program claims are pooled separately between public
safety (police and fire) and non-public safety exposures. (1) The payroll of each member
is evaluated relative to the payroll of other members. A variable credibility factor is
determined for each member, which establishes the weight applied to payroll and the
weight applied to losses within the formula. (2) The first layer of losses includes incurred
costs up to $50,000 for each occurrence and is evaluated as a percentage of the pool's
total incurred costs within the first layer. (3) The second layer of losses includes incurred
costs from $50,000 to $100,000 for each occurrence and is evaluated as a percentage of
the pool's total incurred costs within the second layer. (4) Incurred costs in excess of
$100,000 up to the reinsurance attachment point of $2 million are distributed based on
the outcome of cost allocation within the first and second loss layers. (5) Costs of
covered claims from $2 million up to statutory limits are paid under a reinsurance policy.
Protection is provided per statutory liability under California Workers' Compensation Law.
Employer's Liability losses are pooled among members to $2 million. Coverage from
$2 million to $5 million is purchased as part of a reinsurance policy, and Employer's
Liability losses from $5 million to $10 million are pooled among members.
b. Purchased Insurance
Pollution Legal Liability Insurance
The City of Diamond Bar participates in the pollution legal liability insurance program
(formerly called environmental insurance) which is available through the Authority. The
42
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 8: Liability, Property and Workers' Compensation Protection (Continued)
policy covers sudden and gradual pollution of scheduled property, streets, and storm
drains owned by the City of Diamond Bar. Coverage is on a claims -made basis. There is
a $50,000 deductible. The Authority has a limit of $50 million for the 3 -year period from
July 1, 2011 through July 1, 2014. Each member of the Authority has a $10 million
sub -limit during the 3 -year term of the policy.
Property Insurance
The City of Diamond Bar participates in the all-risk property protection program of the
Authority. This insurance protection is underwritten by several insurance companies. City
of Diamond Bar property is currently insured according to a schedule of covered property
submitted by the City of Diamond Bar to the Authority. City of Diamond Bar property
currently has all-risk property insurance protection in the amount of $33,506,528. There
is a $5,000 deductible per occurrence except for non -emergency vehicle insurance which
has a $1,000 deductible. Premiums for the coverage are paid annually and are not
subject to retrospective adjustments.
Earthquake and Flood Insurance
The City of Diamond Bar purchases earthquake and flood insurance on a portion of its
property. The earthquake insurance is part of the property protection insurance program
of the Authority. City of Diamond Bar property currently has earthquake protection in the
amount of $0. There is a deductible of 5% per unit of value with a minimum deductible of
$100,000. Premiums for the coverage are paid annually and are not subject to
retrospective adjustments.
Crime Insurance
The City of Diamond Bar purchases crime insurance coverage in the amount of
$1,000,000 with a $2,500 deductible. The fidelity coverage is provided through the
Authority. Premiums are paid annually and are not subject to retrospective adjustments.
c. Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced
settlements or judgments that exceeded pooled or insured coverage. There were also no
significant reductions in pooled or insured liability coverage in 2013-14.
The aforementioned information is not included in the accompanying financial
statements. Complete financial statements for the Authority may be obtained at their
administrative office located at 8081 Moody Street, La Palma, California 90623.
Note 9: Pension Plan
Plan Description
The City of Diamond Bar participates in the Miscellaneous 2% at 55 Risk Pool of the
California Public Employee's Retirement System (PERS), a cost-sharing, multiple -employer
defined benefit pension plan administered by PERS. PERS provides retirement and disability
benefits, annual cost -of -living adjustments, and death benefits to plan members and
beneficiaries. Benefit provisions and all other requirements are established by State statue
and District ordinance. Copies of the PERS' annual financial report may be obtained from the
43
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 9: Pension Plan (Continued)
PERS Executive Office 400 P Street, Sacramento, California 95814
Fundina Policv
The contribution requirements of the plan members are established by State statute and the
employer contribution rate is established and may be amended by PERS. Active City
employees are required to contribute 7% of their annual covered salary to PERS. The City
makes the contributions required of City employees on their behalf and for their account
usually using available resources in the general fund. The City is required to contribute the
actuarially determined remaining amounts necessary to fund the benefits for its members.
The current rate is 10.282% of covered payroll. The City's contributions to CalPERS for the
years ending June 30, 2014, 2013 and 2012, were 418,370, $394,659 and $445,185
respectively and were equal to the required contribution for each year.
Plan Description
In connection with the retirement benefits for employees described in Note 10, the City
provides post-retirement health care benefits to retirees through the California Public
Employees' Retirement System Health Benefits program (the PERS Health program). The
program is an agent multiple -employer defined benefit health care plan that provides
healthcare insurance for eligible retirees, through the City's group plans, which cover both
active and retired employees. Employees become eligible to retire and receive City -paid
healthcare benefits upon attainment of age 50 and 5 years of covered PERS service, or by
qualifying disability retirement status. Retired employees over the age of 65 must join one of
the supplemental (Medicare -coordinated) options under the PERS Health Program. Benefits
are paid for the lifetime of the retiree. Benefit provisions are established by city ordinance
which references state statutes (the Public Employee Medical and Hospital Care Act). The
PERS Health Program does not issue a publicly available financial report.
Public Employees' Pension Reform Act — PEPRA
Assembly Bill (AB) 340 created the Public Employees' Pension Reform Act (PEPRA) that
implemented new benefit formulas and final compensation period, as well as new contribution
requirements for employees hired on or after January 1, 2013 who meet the definition of new
member as per PEPRA. New miscellaneous members will participate in the Miscellaneous
2% at age 62 risk pool that was created by the CalPERS Board in November 2012 in
response to the passage of PEPRA. The employer contribution rate is 6.25% of reportable
compensation and will be good until June 30, 2015. This rate will not be revised until the
June 30, 2014, actuarial valuation of the Miscellaneous 2% at the 62 risk pool is completed in
the fall of 2014 that will set the contribution requirement for fiscal year July 1, 2015 through
June 30, 2016. The member contribution rate is 6.25% of reportable compensation.
Note 10: Postemployment Benefits Other than Pensions
Annual OPEB Cost and Net OPEB Obligation
The City's annual OPEB cost (expense) is calculated based on the annual required
contribution of the employer (ARC), an amount actuarially determined in accordance with
parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an
ongoing basis, is projected to cover normal cost each year and to amortize any unfunded
liabilities of the plan over a period not to exceed thirty years.
M9
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 10: Postemployment Benefits Other than Pensions (Continued)
Funding Policy
The City sets its monthly contribution rates for health insurance on behalf of all eligible
retirees according to the PERS Health Program's statutory minimum ($112/month for
calendar 2013 and $115/month for calendar 2014, increased in all future years according to
the rate of medical inflation). The City pays a 0.36% of premium administrative charge on
behalf of all retirees. The City is currently funding this OPEB obligation on a pay-as-you-go
basis usually using available resources in the general fund. For the year ended
June 30, 2014, the City paid $7,972 in health care costs for its retirees and their covered
dependents.
The following table shows the components of the City's annual OPEB cost for the year, the
amount actually contributed to the plan, and changes in the City's net OPEB obligation to the
PERS Health Program (in thousands):
Annual required contribution
$ 79,497
Interest on net OPEB obligation
6,134
Adjustment to annual required contribution
(15,242)
Annual OPEB cost (expense)
70,389
Contributions made
7,972
Increase in net OPEB obligation
62,417
Net OPEB obligation - beginning of year
306,687
Net OPEB obligation - end of year
$ 369,104
Three -Year Trend Information
For fiscal year 2014, the City's annual OPEB cost (expense) $70,389 was equal to the ARC.
Information on the annual OPEB costs, the percentage of annual OPEB cost contributed to
the plan, and the net OPEB obligation is only available for two fiscal years, as presented
below:
Fiscal Year
Annual OPEB
Actual
Ended
Costs
Contributions
6/30/12
$ 74,774
$ 7,512
6/30/13
72,644
8,190
6/30/14
70,389
7,972
Funded Status and Funding Progress
Percentage of
Annual OPEB Costs
Net OPEB
Contributed
Obligation
10.05%
$ 242,233
11.27%
306,687
11.33%
369,104
Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts
and assumptions about the probability of occurrence of events far into the future. Examples
include assumptions about future employment, mortality, and the healthcare cost trend.
Amounts determined regarding the funded status of the plan and the annual required
contributions of the City are subject to continual revision as actual results are compared with
past expectations and new estimates are made about the future.
45
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 10: Postemployment Benefits Other than Pensions (Continued)
The schedule of funding progress below presents multiyear trend information about whether
the actuarial value
of plan assets is increasing or decreasing over time relative to the
actuarial accrued liabilities for benefits. The information is as of the latest actuarial valuation.
Actuarial
Actuarial Actuarial Percent of
Type of Valuation
Value of Accrued Funded Covered Covered Interest
Valuation Date
Assets Liability Ratio Payroll Payroll Rate
Actual 7/1/2008
$ - $ 402,007 0.0% $ 3,936,516 10.99% 5.00%
Actual 7/1/2011
- 502,013 0.0% 3,959,573 12.68% 5.00%
Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the substantive plan
(the plan as understood by the employer and the plan members) and include the types of
benefits provided at the time of each valuation and the historical pattern of sharing of benefit
costs between the employer and the plan members at that point. The actuarial methods and
assumptions used include techniques that are designed to reduce the effects of short-term
volatility in actuarial accrued liabilities and the actuarial value of assets consistent with the
long-term perspective of the calculations.
In the July 1, 2011, actuarial valuation, the projected unit credit method was used. The
actuarial assumptions included a discount rate of 7.5% per annum, inflation rate of 2.75% a
rate of return on assets of 5.0% per annum and a healthcare cost trend rate of 8.0% initially,
reduced by annual decrements of 1.0% to an ultimate rate of 5.0% after three years. The
City's unfunded actuarial accrued liability will be amortized as a level dollar over an open
period of 30 years.
46
CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2014
Note 11: Classification of Net Position and Fund Balance
Details of the fund balance classifications at June 30, 2014, are as follows:
Restricted for Community Development Projects
Integrated Waste Management
$ 1,148,363
Park and Facility Development
25,717
CDBG
2
Total
1,174,082
Restricted for Public Safety:
Park Improvements
COPS
104,671
CLEEP
36,076
Total
140,747
Restricted for Public Works:
789,754
State Gas Tax
900,470
Proposition A Transit
302,470
Proposition C Transit
1,064,342
Traffic Improvement
742,829
Measure R Local Return
903,259
Transportation Grant
363
Waste Hauler
101,380
Total
4,015,113
Restricted for Capital Projects:
Air Quality Improvement
135,914
Total
135,914
Restricted for Debt Service:
4
Total Restricted Funds
$ 5,465,860
Note 12: Contingencies
The City is presently involved in other matters of litigation that have arisen in the normal
course of the City's business. City management believes, based upon consultation with the
City Attorney, that these cases, in the aggregate, are not expected to have a material
adverse financial impact on the City.
Note 13: Construction Commitments
The following material construction commitments existed at June 30, 2014:
47
Expenditures
as of
Remaining
Project Name
June 30, 2014
Commitments
Park Improvements
$ 127,101
$ 763,612
Street Improvements
69,985
2,290,072
Transportation Infrastructure
110,436
789,754
Traffic Management Improvements
34,071
375,929
Miscellaneous Improvements
101,490
955,802
$ 443,083
$ 5,175,169
47
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48
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Col
CITY OF DIAMOND BAR
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014
Assets:
Pooled cash and investments
Receivables:
Accounts
Notes and loans
Due from other governments
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Accrued interest
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Restricted for:
Community development projects
Public safety
Public works
Capital Projects
Debt service
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
Special Revenue Funds
State Gas Tax Proposition A Proposition C Transportation
$ 720,015 $ 495,000 $ 1,045,982 $ 363
180,455
71,682
$ 900,470 $ 495,000 $ 1,117,664 $ 363
$ - $ 190,261 $ 46,008 $ -
- 2,269 7,314 -
192,530 53,322
900,470 302,470 1,064,342 363
900,470 302,470 1,064,342 363
$ 900,470 $ 495,000 $ 1,117,664 $ 363
50
CITY OF DIAMOND BAR
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014 (CONTINUED)
Liabilities and Fund Balances
Liabilities:
Accounts payable $ 37,979 $ - $ 1,140 $ -
Accrued liabilities 8,507 - -
Unearned revenues - 8,417 - -
Due to other governments - - - -
Due to other funds - - -
Accrued interest - - - -
Total Liabilities
46,486
Special Revenue Funds
1,140 -
Deferred Inflows of Resources:
Integrated
Unavailable revenues
-
Waste
Traffic
Air Quality
-
-
Management
Improvement
Improvement
Trails &
Fund
Fund
Fund
Bikeways Fund
Assets:
1,148,363
-
- -
Public safety
Pooled cash and investments
$ 1,033,218
$ 751,246
$ 118,981
$ -
Receivables:
- -
Capital Projects
-
-
Accounts
146,705
-
-
-
Notes and loans
-
-
-
_
Due from other governments
14,926
-
18,073
-
Restricted assets:
751,246 $
137,054 $
Cash and investments with fiscal agents
-
-
-
-
Total Assets
$ 1,194,849
$ .751,246
$ 137,054
$
Liabilities and Fund Balances
Liabilities:
Accounts payable $ 37,979 $ - $ 1,140 $ -
Accrued liabilities 8,507 - -
Unearned revenues - 8,417 - -
Due to other governments - - - -
Due to other funds - - -
Accrued interest - - - -
Total Liabilities
46,486
8,417
1,140 -
Deferred Inflows of Resources:
Unavailable revenues
-
-
- -
Total Deferred Inflows of Resources
-
-
- -
Fund Balances:
Restricted for:
Community development projects
1,148,363
-
- -
Public safety
-
-
Public works
-
742,829
- -
Capital Projects
-
-
135,914 -
Debt service
-
-
- -
Unassigned
-
-
- _
Total Fund Balances
1,148,363
742,829
135,914 -
Total Liabilities and Fund Balances
$ 1,194,849 $
751,246 $
137,054 $
51
CITY OF DIAMOND BAR
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014
Assets:
Pooled cash and investments
Receivables:
Accounts
Notes and loans
Due from other governments
Restricted assets:
Cash and investments with fiscal agents
- Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Accrued interest
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Restricted for:
Community development projects
Public safety
Public works
Capital Projects
Debt service
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
Special Revenue Funds
Park and
Facility
Development Asset Seizure
Fund CDBG Fund COPS Fund Fund
$ 25,717 $ - $ 104,671 $ -
- 362,009
50,454 10,687 _
$ 76,171 $ 372,696 $ 104,671 $ -
$ - $ 4,115 $
362,009
6,570
- 372,694
50,454 -
50,454
25,717 2 -
- - 104,671
25,717 2 104,671
$ 76,171 $ 372,696 $ 104,671 $
52
CITY OF DIAMOND BAR
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014 (CONTINUED)
Assets:
Pooled cash and investments
Receivables:
Accounts
Notes and loans
Due from other governments
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Accrued interest
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Restricted for:
Community development projects
Public safety
Public works
Capital Projects
Debt service
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
Special Revenue Funds
Landscape Measure R
Maintenance Local Return Waste Hauler
CLEEP Fund District Fund Fund Fund
—
$ 36,076 $ 97,909 $ 903,259 $ 71,169
30,211
7,302
$ 36,076 $ 105,211 $ 903,259 - $ 101,380
$ - $ 105,211 $ - $
105,211
36,076 - -
- - 903,259 101,380
36,076 - 903,259 101,380
$ 36,076 $ 105,211 $ 903,259 $ 101,380
53
CITY OF DIAMOND BAR
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2014
Capital
Debt Service
Projects Funds
Funds
Capital
Public
Total
Improvement
Financing
Governmental
Fund
Authority
Funds
Assets:
Pooled cash and investments - $ 70,436
$ -
$ 5,474,042
Receivables:
Accounts
Notes and loans
Due from other governments
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Accrued interest
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Restricted for:
Community development projects
Public safety
Public works
Capital Projects
Debt service
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
54
176,916
- 362,009
106,786 - 460,365
4 4
$ 177,222 $ 4 $ 6,473,336
$ 159,174 $
159,174
106,687
106,687
(88,639)
(88,639)
$ 543,888
18,090
8,417
362,009
6,570
938,974
157,141
157,141
- 1,174,082
- 140,747
- 4,015,113
- 135,914
4 4
(88,639)
4 5,377,221
$ 177,222 $ 4 $ 6,473,336
THIS PAGE INTENTIONALLY LEFT BLANK
55
CITY OF DIAMOND BAR
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014
56
Special Revenue Funds
State Gas Tax
Proposition A
Proposition C
Transportation
Fund
Transit Fund
Transit Fund
Grant Fund
Revenues:
Taxes
$ -
$ -
$ -
$ -
Licenses and permits
-
-
-
-
Intergovernmental
1,893,867
952,101
792,581
110,436
Charges for services
-
1,004,134
-
-
Use of money and property
3,050
6,932
9,486
Total Revenues
1,896,917
1,963,167
802,067
110,436
Expenditures:
Current:
General government
-
800,000
-
-
Public safety
-
-
-
-
Community development
-
-
-
-
Parks and recreation
-
67,758
-
-
Public works
-
1,447,353
762,098
-
Capital outlay
-
10,000
-
Debt service:
Principal retirement
-
-
-
-
Interest and fiscal charges
-
-
-
Total Expenditures
2,325,111
762,098
Excess (Deficiency) of Revenues
Over (Under) Expenditures
1,896,917
(361,944)
39,969
110,436
Other Financing Sources (Uses):
Transfers in
-
-
-
-
Transfers out
(1,665,697)
-
(281,653)
(110,436)
Total Other Financing Sources
(Uses)
(1,665,697)
(281,653)
(110,436)
Net Change in Fund Balances
231,220
(361,944)
(241,684)
-
Fund Balances, Beginning of Year
669,250
664,414
1,306,026
363
Fund Balances, End of Year
$ 900,470
$ 302,470
$ 1,064,342
$ 363
56
CITY OF DIAMOND BAR
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014 (CONTINUED)
57
Special Revenue Funds
Integrated
Waste
Traffic
Air Quality
Trails &
Management
Improvement
Improvement
Bikeways
Fund
Fund
Fund
Fund
Revenues:
Taxes
$ -
$ -
$ -
$ -
Licenses and permits
-
-
-
-
Intergovernmental
46,153
-
69,510
-
Charges for services
512,656
-
-
Use of money and property
7,420
4,045
934
Total Revenues
566,229
4,045
70,444
Expenditures:
Current
General government
-
-
-
-
Public safety
-
-
-
-
Community development
348,231
-
86,832
-
Parks and recreation
-
-
-
37,082
Public works
-
3,130
-
-
Capital outlay
24,028
-
13,285
-
Debt service:
Principal retirement
-
-
-
-
Interest and fiscal charges
-
-
-
Total Expenditures
372,259
3,130
100,117
37,082
Excess (Deficiency) of Revenues
Over (Under) Expenditures
193,970
915
(29,673)
(37,082)
Other Financing Sources (Uses):
Transfers in
-
500,000
-
-
Transfers out
(60,455)
(225,000)
-
(32,000)
Total Other Financing Sources
(Uses)
(60,455)
275,000
(32,000)
Net Change in Fund Balances
133,515
275,915
(29,673)
(69,082)
Fund Balances, Beginning of Year
1,014,848
466,914
165,587
69,082
Fund Balances, End of Year
$ 1,148,363
$ 742,829
$ 135,914
$
57
CITY OF DIAMOND BAR
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Total Revenues
Expenditures:
Current:
General government
Public safety
Community development
Parks and recreation
Public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
Special Revenue Funds
Park and
Facility
Development Asset Seizure
Fund CDBG Fund COPS Fund Fund
35,335 210,110 100,000 -
146 896 383
35,481 210,110 100,896 383
- 6,301
150,802 -
150,802 6,301
35,481 59,308 94,595 383
75,000
(85,266) (59,308) (84,057) (66,637)
(10,266) (59,308) (84,057) (66,637)
25,215 - 10,538 (66,254)
502 2 94,133 66,254
$ 25,717 $ 2 $ 104,671 $
58
CITY OF DIAMOND BAR
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014 (CONTINUED)
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Total Revenues
Expenditures:
Current:
General government
Public safety
Community development
Parks and recreation
Public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Funds
Landscape Measure R
Maintenance Local Return Waste Hauler
CLEEP Fund District Fund Fund Fund
$ - $ 549,402 $ - $ -
- - - 120,844
589,379 -
273 - 6,225 242
273 549,402 595,604 121,086
- 741,631 - -
313 -
313 741,631
(40) (192,229) 595,604 121,086
194,945
- (549,630) (19,706)
Total Other Financing Sources
(Uses) 194,945 (549,630) (19,706)
Net Change in Fund Balances (40) 2,716 45,974 101,380
Fund Balances, Beginning of Year 36,116 (2,716) 857,285 -
Fund Balances, End of Year $ 36,076 $ $ 903,259 $ 101,380
:T]
CITY OF DIAMOND BAR
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2014
Capital
Projects
Debt Service
Funds
Funds
Capital
Public
Total
Improvement
Financing
Governmental
Fund
Authority
Funds
Revenues:
Taxes $ -
$ -
$ 549,402
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Total Revenues
Expenditures:
Current:
General government
Public safety
Community development
Parks and recreation
Public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
m
- 120,844
20,413 - 4,819,885
- - 1,516,790
7 40,039
20,413 7 7,046,960
1,500 801,500
- 6,301
- 585,865
- 104,840
- - 2,954,212
1,928,800 - 1,976,426
- 350,000 350,000
492,159 492,159
1,928,800 843,659 7,271,303
(1,908,387) (843,652) (224,343)
1,817,018 843,653 3,430,616
- - (3,239,845)
1,817,018 843,653 190,771
(91,369) 1 (33,572)
2,730 3 5,410,793
$ (88,639) $ 4 $ 5,377,221
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
STATE GAS TAX FUND
YEAR ENDED JUNE 30, 2014
Variance with
61
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 669,250
$ 669,250
$ 669,250
$ -
Resources (Inflows):
Intergovernmental
1,774,381
1,719,380
1,893,867
174,487
Use of money and property
3,500
3,000
3,050
50
Amounts Available for Appropriations
2,447,131
2,391,630
2,566,167
174,537
Charges to Appropriation (Outflow):
Transfers out
2,612,867
2,548,158
1,665,697
882,461
Total Charges to Appropriations
2,612,867
2,548,158
1,665,697
882,461
Budgetary Fund Balance, June 30
$ (165,736)
_L_(156,5281
$ 900,470
$ 1,056,998
61
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
PROPOSITION A TRANSIT FUND
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Charges for services
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
General government
Parks, recreation and culture
Highways and Streets
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
62
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 664,414
$ 664,414
$ 664,414
$ -
950,088
950,088
952,101
2,013
1,200,000
1,200,000
1,004,134
(195,866)
3,500
6,500
6,932
432
2,818,002
2,821,002
2,627,581
(193,421)
400,000
800,000
800,000
-
81,300
83,700
67,758
15,942
1,670,324
1,670,324
1,447,353
222,971
12,500
12,500
10,000
2,500
2,164,124
2,566,524
2,325,111
241,413
$ 653,878
$ 254,478
$ 302,470
$ 47,992
62
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
PROPOSITION C TRANSIT FUND
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Highways and Streets
Transfers out
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
I -W
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 1,306,026
$ 1,306,026
$ 1,306,026
$ -
788,073
788,073
792,581
4,508
8,500
10,000
9,486
(514)
2,102,599
2,104,099
2,108,093
3,994
712,782
776,225
762,098
14,127
985,800
1,082,304
281,653
800,651
1,698,582
1,858,529
1,043,751
814,778
$ 404,017
$ 245,570
$ 1,064,342
$ 818,772
I -W
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
TRANSPORTATION GRANT FUND
YEAR ENDED JUNE 30, 2014
Variance with
Final Budget
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Transfers out
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 363
$ 363
$ 363
$
1,599,410
1,599,410
110,436
(1,488,974)
1,599,773
1,599,773
110,799
(1,488,974)
1,599,410
1,599,410
110,436
1,488,974
1,599,410
1,599,410
110,436
1,488,974
$ 363
$ 363
$ 363
$ -
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
INTEGRATED WASTE MANAGEMENT FUND
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Charges for services
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community development
Capital outlay
Transfers out
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 1,014,848
$ 1,014,848
$ 1,014,848
$ -
20,000
20,000
46,153
26,153
475,000
475,000
512,656
37,656
3,000
6,000
7,420
1,420
1,512,848
1,515,848
1,581,077
65,229
460,425
489,578
348,231
141,347
-
25,000
24,028
972
60,681
60,681
60,455
226
521,106
575,259
432,714
142,545
$ 991,742
$ 940,589
$ 1,148,363
$ 207,774
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
TRAFFIC IMPROVEMENT FUND
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Transfers in
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Highways and streets
Transfers out
Total Charges to Appropriations
Budgetary Fund Balance, June 30
M
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 466,914
$ 466,914
$ 466,914
$ -
1,000
3,500
4,045
545
-
500,000
500,000
-
467,914
970,414
970,959
545
8,995
143,143
3,130
140,013
225,000
225,000
225,000
-
233,995
368,143
228,130
140,013
$ 233,919
$ 602,271
$ 742,829
$ 140,558
M
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
AIR QUALITY IMPROVEMENT FUND
YEAR ENDED JUNE 30, 2014
Variance with
Final Budget
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community development
Capital outlay
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 165,587
$ 165,587
$ 165,587
$ -
65,000
65,000
69,510
4,510
750
750
934
184
231,337
231,337
236,031
4,694
55,850
90,850
86,832
4,018
15,000
15,000
13,285
1,715
70,850
105,850
100,117
5,733—
$ 160,487
$ 125,487
$ 135,914
$ 10,427
67
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
TRAILS & BIKEWAYS FUND
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Parks and recreation
Transfers out
Total Charges to Appropriations
Variance with
Final Budget
BudgetAmounts Actual Positive
Original Final Amounts (Negative)
$ 69,082 $ 69,082 $ 69,082 $
35,414 35,414 - (35,414)
104,496 104,496 69,082 (35,414)
- 37,082 (37,082)
32,000 32,000
32,000 69,082 (37,082)
Budgetary Fund Balance, June 30 $ 104,496 $ 72,496 $ - $ (72,496)
M
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
PARK AND FACILITY DEVELOPMENT FUND
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Transfers in
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Transfers out
Total Charges to Appropriations
Budgetary Fund Balance, June 30 $ 52,625 $ (302,252) $ 25,717 $ 327,969
M
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 502
$ 502
$ 502
$ -
120,340
115,340
35,335
(80,005)
-
-
146
146
75,000
75,000
75,000
-
195,842
190,842
110,983
(79,859)
143,217
493,094
85,266
407,828
143,217
493,094
85,266
407,828
Budgetary Fund Balance, June 30 $ 52,625 $ (302,252) $ 25,717 $ 327,969
M
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG FUND)
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Community development
Transfers out
Total Charges to Appropriations
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ 2 $ 2 $ 2 $
301,190 408,190 210,110 (198,080)
301,192 408,192 210,112 (198,080)
180,796 220,796 150,802 69,994
120,396 187,396 59,308 128,088
301,192 408,192 210,110 198,082
Budgetary Fund Balance, June 30 $ $ $ 2 $ 2
70
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
CITIZENS OPTION FOR PUBLIC SAFETY (COPS) FUND
YEAR ENDED JUNE 30, 2014
Variance with
71
Final Budget
Budget Amounts
Actual
.Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 94,133
$ 94,133
$ 94,133
$ -
Resources (Inflows):
Intergovernmental
100,000
100,000
100,000
-
Use of money and property
500
500
896
396
Amounts Available for Appropriations
194,633
194,633
195,029
396
Charges to Appropriation (Outflow):
Public safety
5,000
5,000
6,301
(1,301)
Capital outlay
5,000
5,000
-
5,000
Transfers out
107,322
107,322
84,057
23,265
Total Charges to Appropriations
117,322
117,322
90,358
26,964
Budgetary Fund Balance, June 30
$ 77,311
$ 77,311
$ 104,671
$ 27,360
71
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
ASSET SEIZURE FUND
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Transfers out
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
$ 66,254 $ 66,254 $ 66,254 $ -
500 500 383 (117)
66,754 66,754 66,637 (117)
65,863 66,754 66,637 117
65,863 66,754 66,637 117
$ 891 $ $ $
72
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
CALIFORNIA LAW ENFORCEMENT EQUIPMENT PROGRAM (CLEEP) FUND
YEAR ENDED JUNE 30, 2014
73
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 36,116
$ 36,116
$ 36,116
$ -
Resources (Inflows):
Use of money and property
200
200
273
73
Amounts Available for Appropriations
36,316
36,316
36,389
73
Charges to Appropriation (Outflow):
Capital outlay
10,000
10,000
313
9,687
Total Charges to Appropriations
10,000
10,000
313
9,687
Budgetary Fund Balance, June 30
$ 26,316
$ 26,316
$ 36,076
$ 9,760
73
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
LANDSCAPE MAINTENANCE DISTRICT FUND
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Taxes
Transfers in
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Highways and Streets
Transfers out
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
74
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ (2,716)
$ (2,716)
$ (2,716)
$ -
559,674
553,032
549,402
(3,630)
130,835
216,188
194,945
(21,243)
687,793
766,504
741,631
(24,873)
690,509
781,227
741,631
39,596
-
9,721
-
9,721
690,509
790,948
741,631
49,317
$ (2,716)
$ (24,444)
$ -
$ 24,444
74
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
MEASURE R LOCAL RETURN FUND
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Intergovernmental
Use of money and property
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
Transfers out
Total Charges to Appropriations
Budgetary Fund Balance, June 30
75
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 857,285
$ 857,285
$ 857,285
$
591,053
591,053
589,379
(1,674)
3,500
6,500
6,225
(275)
1,451,838
1,454,838
1,452,889
(1,949)
1,279,190
1,401,770
549,630
852,140
1,279,190
1,401,770
549,630
852,140
$ 172,648
$ 53,068
$ 903,259
$ 850,191
75
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
WASTE HAULER FUND
YEAR ENDED JUNE 30, 2014
76
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ -
$ -
$ -
$
Resources (Inflows):
Licenses and permits
120,844
120,844
120,844
-
Use of money and property
-
242
242
Amounts Available for Appropriations
120,844
120,844
121,086
242
Charges to Appropriation (Outflow):
Transfers out
120,844
120,844
19,706
101,138
Total Charges to Appropriations
120,844
120,844
19,706
101,138
Budgetary Fund Balance, June 30
$
$
$ 101,380
$ 101,380
76
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
CAPITAL IMPROVEMENT FUND
YEAR ENDED JUNE 30, 2014
77
Variance with
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
Budgetary Fund Balance, July 1
$ 2,730
$ 2,730
$ 2,730
$
Resources (Inflows):
Taxes
-
-
-
Intergovernmental
205,648
295,278
20,413
(274,865)
Transfers in
6,095,446
6,975,462
1,817,018
(5,158,444)
Amounts Available for Appropriations
6,303,824
7,273,470
1,840,161
(5,433,309)
Charges to Appropriation (Outflow):
Capital outlay
6,301,094
7,324,153
1,928,800
5,395,353
Total Charges to Appropriations
6,301,094
7,324,153
1,928,800
5,395,353
Budgetary Fund Balance, June 30
$ 2,730
$ (50,683)
$ (88,639)
$ (37,956)
77
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
PUBLIC FINANCING AUTHORITY
YEAR ENDED JUNE 30, 2014
Budgetary Fund Balance, July 1
Resources (Inflows):
Use of money and property
Transfers in
Amounts Available for Appropriations
Charges to Appropriation (Outflow):
General government
Debt service:
Principal retirement
Interest and fiscal charges
Total Charges to Appropriations
Budgetary Fund Balance, June 30
Variance with
78
Final Budget
Budget Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 3
$ 3
$ 3
$
7
7
842,406
843,906
843,653
(253)
842,409
843,909
843,663
(246)
-
1,500
1,500
-
350,000
350,000
350,000
-
492,406
492,406
492,159
247
842,406
843,906
843,659
247
$ 3
$ 3
$ 4
$ 1
78
CITY OF DIAMOND BAR
COMBINING STATEMENT OF NET POSITION
INTERNAL SERVICE FUNDS
JUNE 30, 2014
Governmental Activities - Internal Service Funds
Self Equipment
Computer
Building
Insurance Replacement
Equipment
Facility R
Fund Fund
Replacemen
Maintenance Totals
Assets:
Current:
Cash and investments
Receivables:
Accounts
Prepaid costs
Total Current Assets
Noncurrent:
Capital assets - net of accumulated depreciation
Total Noncurrent Assets
Total Assets
Liabilities and Net Position:
Liabilities:
Current:
Accounts payable
Total Liabilities
Net Position:
Investment in capital assets
Unrestricted
Total Net Position
Total Liabilities and Net Position
$ 1,000,000 $ 383,466 $ 211,395 $ 117,977 $ 1,712,838
- - - 1,157 1,157
1,373 - - - 1,373
1,001,373 383,466 211,395 119,134 1,715,368
- 64,460 474,606 - 539,066
64,460 474,606 - 539,066
$ 1,001,373 $ 447,926 $ 686,001 $ 119,134 $ 2,254,434
$ 16,945 $ - $ 16,945
16,945 - 16,945
- 64,460 474,606 - 539,066
1,001,373 383,466 194,450 119,134 1,698,423
1,001,373 447,926 669,056 119,134 2,237,489
$ 1,001,373 $ 447,926 $ 686,001 $ 119,134 $ 2,254,434
79
CITY OF DIAMOND BAR
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
INTERNAL SERVICE FUNDS
JUNE 30, 2014
Operating Expenses
Insurance Premiums
Governmental Activities - Internal Service Funds
-
Self Equipment Computer
Building
Equipment repair and maintenance
Insurance Replacement Equipment
Facility &
184,874
Fund Fund Replacemen
Maintenance Totals
Operating Revenues:
10,044
44,039
Sales and service charges
$ - $ - $ -
$ 91950 $ 9,950
Total Operating Revenues
-
9,950 9,950
Operating Expenses
Insurance Premiums
344,325
-
-
- 344,325
Equipment repair and maintenance
-
-
184,874
- 184,874
Depreciation expense
-
10,044
44,039
- 54,083
Total Operating Expenses
344,325
10,044
228,913
583,282
Operating Income (Loss)
(344,325)
(10,044)
(228,913)
9,950 (573,332)
Nonoperating Revenues (Expenses):
201,694
252,568
110,138
400,797
Interest revenue
6,357
1,738
288
188 8,571
Total Nonoperating
Revenues (Expenses)
6,357
1,738
288
188
8,571
Income (Loss) Before Transfers
(337,968)
(8,306)
(228,625)
10,138
(564,761)
Transfers in
174,365
210,000
481,193
100,000
965,558
Changes in Net Position
(163,603)
201,694
252,568
110,138
400,797
Net Position
Beginning of Year 1,164,976 246,232 416,488 8,996 1,836,692
End of Fiscal Year $ 1,001,373 $ 447,926 $ 669,056 $ 119,134 $ 2,237,489
Alf,
CITY OF DIAMOND BAR
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2014
Reconciliation of Operating Income to Net Cash
Governmental Activities - Internal Service Funds
Computer
Building
Self
Equipment
Equipment
Facility &
9,950
$ (573,332)
Insurance
Replacement
Replacement
Maintenance
net cash provided (used) by operating activities:
Fund
Fund
Fund
Fund
Totals
Cash Flows from Operating Activities:
44,039
-
54,083
(Increase) decrease in accounts receivable
13,483 -
Insurance Premiums (paid)/refund received
$ (432,923)
$ -
$ -
$ -
$ (432,923)
Payments to suppliers
-
-
(204,715)
-
(204,715)
Cash received from (payments to) others
13,483
(75,115) 10,044
-
10,940
24,423
Net Cash Provided (Used) by Operating Activities
(419,440)
(204,715)
10,940
(613,215)
Cash Flows from Non -Capital
$ (204,715) $
10,940
_L (2L
Financing Activities:
Cash transfers in
174,365
210,000
481,193
100,000
965,558
Net Cash Provided (Used) by
Non -Capital Financing Activities
174,365
210,000
481,193
100,000
965,558
Cash Flows from Capital
and Related Financing Activities:
Acquisition and construction of capital assets
-
(46,688)
(196,319)
-
(243,007)
Net Cash Provided (Used) by
Capital and Related Financing Activities
-
(46,688)
(196,319)
(243,007)
Cash Flows from Investing Activities:
Interest received
6,357
1,738
288
188
8,571
Net Cash Provided (Used) by
Investing Activities
6,357
1,738
288
188
8,571
Net Increase (Decrease) in Cash
and Cash Equivalents
(238,718)
165,050
80,447
111,128
117,907
Cash and Cash Equivalents at Beginning of Year
1,238,718
218,416
130,948
6,849
1,594,931
Cash and Cash Equivalents at End of Year
$ 1,000,000
$ 383,466
$ 211,395
$ 117,977
$ 1,712,838
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)
$ (344,325) $ (10,044)
$ (228,913) $
9,950
$ (573,332)
Adjustments to reconcile operating income (loss)
net cash provided (used) by operating activities:
Depreciation
- 10,044
44,039
-
54,083
(Increase) decrease in accounts receivable
13,483 -
-
990
14,473
Increase (decrease) in accounts payable-
-
(19,841)
-
(19,841)
Increase (decrease) in retrospective deposit payable
(88,598) -
-
(88,598)
Total Adjustments
(75,115) 10,044
24,198
990
(39,883)
Net Cash Provided (Used) by _
Operating Activities
$ (419,440) $ -
$ (204,715) $
10,940
_L (2L
81
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82
DESCRIPTION OF STATISTICAL SECTION CONTENTS
June 30, 2014
This part of the City of Diamond Bar's comprehensive annual financial report presents detailed
information as a context for understanding what the information in the financial statements, note
disclosures, and required supplementary information say about the government's overall financial health.
Contents:
Schedules
Financial Trends — These schedules contain trend information to help the reader
understand how the city's financial performance and well-being have changed over
time.
1 - 4
Revenue Capacitv — These schedules contain information to help the reader assess
the city's most significant local revenue source, the property tax.
5 - 8
Debt Capacitv — These schedules present information to help the reader assess the
affordability of the City's current levels of outstanding debt and the City's ability to
9-11
issue additional debt in the future.
Demographic and Economic Information — These schedules offer demographic and
economic indicators to help the reader understand the environment within which the
City's financial activities take place.
12-13
Operating Information — These schedules contain service and infrastructure data to
help the reader understand how the information in the City's financial report relates
to the services the City provides and the activities it performs.
14-16
83
City of Diamond Bar
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
Unrestricted
Total governmental activities net position
Note:
The City implemented GASB 34 for the fiscal year ended June 30, 2003.
Information prior to the implementation of GASB 34 is not available.
As allowed by GASB 34, the value of infrastructure placed in service prior to July 1, 2002 was not included
in the net assets until the fiscal year ended June 30, 2007.
84
Fiscal Year Ended June 30,
2005
2006
2007
2008
2009
Governmental activities:
Net investment in capital assets
$ 10,692,694
$14,593,935
$ 375,216,400
$ 370,949,296
$ 367,529,907
Restricted for:
Capital projects
3,775,552.
3,323,474
3,446,872
2,912,276
3,526,991
Community development
1,398,057
1,296,806
1,013,495
889,176
568,280
Public safety
541,482
Public works
Debt service
245,763
243,697
321,747
309,533
305,915
Unrestricted
Total governmental activities net position
Note:
The City implemented GASB 34 for the fiscal year ended June 30, 2003.
Information prior to the implementation of GASB 34 is not available.
As allowed by GASB 34, the value of infrastructure placed in service prior to July 1, 2002 was not included
in the net assets until the fiscal year ended June 30, 2007.
84
Schedule 1
2010 2011 2012 2013 2014
$ 377,940,738 $ 381,985,940 $ 382,660,310 $ 378,511,311 $ 372,068,596
2,260,872
146,567
163,603
165,587
135,914
725,667
1,644,861
958,293
1,084,434
1,174,082
559,920
453,730
285,508
196,503
140,747
3,636,487
3,504,339
3,964,252
4,015,113
319,815
333,694
2
3
4
34,215,610
22,582,318
18,288,491
18,508,423
20,894,700
$ 416,022,622
$ 410,783,597
$ 405,860,546
$ 402,430,513
$ 398,429,156
City of Diamond Bar
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
Mf,
Fiscal Year Ended June 30,
2005
2006
2007
2008
2009
Expenses:
Governmental activities:
General government
$ 3,997,319
$ 4,203,123
$ 4,784,314
$ 4,473,666
$ 5,159,300
Public safety
4,969,183
5,418,005
4,876,435
4,944,729
5,396,083
Highways and streets
4,622,014
5,240,568
14,019,550
12,034,669
13,931,211
Community development
1,050,025
2,759,718
2,292,757
2,251,196
1,959;303
Parks, recreation and culture
3,814,887
3,737,071
4,779,588
5,188,977
4,950,687
Interest on long-term debt
270,735
423,320
498,042
392,548
177,633
Total general expenses
18,724,163
21,781,805
31,250,686
29,285,785
31,574,217
Program revenues:
Governmental activities:
Charges for services
General Government
486,925
707,272
262,541
225,553
132,262
Public safety
1,159,264
1,277,170
1,512,195
1,176, 931
1,017,336
Highways and streets
1,328,637
1,555,993
3,493,798
2,851,187
1,732,985
Community development
7,888
16,841
21,297
23,351
17,602
Parks, recreation and culture
1,147,088
1,260,849
1,385,788
1,581,597
1,705,282
Operating grants and contributions
4,040,785
5,281,308
6,968,824
4,307,074
5,588,818
Capital grants and contributions
1,150
1,254,314
219,193
2,272,580
Total governmental activities
program revenues
8,170,587
10,100,583
14,898,757
10,384,886
12,466,865
General revenues:
Taxes
Property taxes
3,191,006
3,555,244
3,754,955
3,927,073
4,001,276
Transient occupancy taxes
717,879
718,889
774,757
800,390
633,075
Sales taxes
3,508,341
3,949,349
3,943,345
4,102,177
3,085,223
Franchise taxes
941,319
996,567
1,064,621
1,024,710
1,093,039
Othertaxes
413,247
416,423
331,096
283,433
199,365
Unrestricted Motor vehicle in lieu
4,386,800
3,663,061
4,356,641
4,563,127
4,687,515
Use of money and property
532,091
1,051,922
1,476,010
1,420,988
833,270
Other revenues
676,292
361,622
41,362
4,388
304,463
Loss on disposal of capital asset
Total general revenues
14,366,975
14,713,077
15,742,787
16,126,286
14,837,226
Change in net position
3,813,399
3,031,855
(609,142)
(2,774,613)
(4,270,126)
Net position at beginning of year
42,318,401
45,887,235
414,680,540
414,071,398
411,296,785
Restatement of net position
Net position at end of year
$46,131,800
$48,919,090
$414,071,398
$411,296,785
$407,026,659
Note:
The City implemented GASB 34 for the fiscal
year ended June
30, 2003. Information
prior to
the implementation
of GASB 34 is not available.
Source:
City Finance Department
Mf,
Schedule 2
2010 2011 2012 2013 2014
$ 4,973,685 $ 6,370,986 $ 6,384,072 $ 6,942,983 $ 7,301,502
5,526,099
5,591,049
6,104,982
5,831,227
5,627,026
12,287,325
10,619,860
11,248,137
10,197,098
10,599,386
1,624,547
1,969,540
2,126,906
1,980,646
2,346,073
5,091,215
5,153,264
5,559,427
5,591,917
6,463,192
57,948
72,592
848,976
487,369
477,201
29,560,819
29,777,291
32,272,500
31,031,240
32,814,380
131,633
118,016
247,248
160,379
770,908
1,014,237
996,409
1,050,851
1,167,012
1,424,984
2,070,167
2,400,272
2,555,900
2,604,053
2,671,741
21,106
517,515
447,951
532,742
547,118
1,754,789
1,829,409
1,753,585
1,689,497
1,804,189
4,358,895
3,685,378
4,992,856
4,024,537
4,203,990
15,960,279
40,779
1,242,636
690,732
207,971
25,311,106
9,587,778
12,291,027
10,868,952
11,630,901
3,837,288
4,187,896
3,951,722
4,080,273
4,307,077
569,916
642,509
692,162
782,952
851,249
3,122,229
3,355,127
3,397,259
3,546,239
3,658,327
1,115,980
1,259,471
1,415,924
1,465,666
1,393,584
259,384
172,687
202,951
333,250
471,455
4,599,922
4,766,225
4,646,985
4,659,994
4,862,100
618,963
474,598
145,408
6,307
256,758
7,090.
91,975
46,342
533,475
52,891
-21,057
1,328,681
14,130,772
14,950,488
14,498,753
15,387,099
17,182,122
9,881,059
(5,239,025)
(5,482,720)
(4,775,189)
(4,001,357)
407,026,659
416,022,622
410,783,597
405,860,546
402,430,513
(885,096) 559,669 1,345,156
$416,022,622 $410,783,597 $405,860,546 $402,430,513 $398,429,156
m
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0
City of Diamond Bar
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
Schedule 3
All other governmental funds
Reserved
5,555,988
2,274,829
Fiscal Year Ended June 30,
5,810,250
2,754,526
1,735,077
2005
2006
2007
2008
2009
2010
General fund:
Special revenue funds
6,111,202
5,485,933
5,736,366
4,955,552
5,423,979
Reserved
$ 1,125,918 $
1,310,172
$ 1,893,287
$ 1,864,387
$ 1,612,181
$ 1,955,477
Unreserved
24,809,721
25,103,444
28,568,263
31,065,127
30,041,357
28,841,621
Total general fund
25,935,639
26,413,616
30,461,550
32,929,514
31,653,538
30,797,098
All other governmental funds
Reserved
5,555,988
2,274,829
3,311,451
5,810,250
2,754,526
1,735,077
Unreserved, reported in:
3,271,595
3,170,407
3,964,252
4,015,113
146,567
164,867
Special revenue funds
6,111,202
5,485,933
5,736,366
4,955,552
5,423,979
5,218,642
Debt Service Fund
274,426
Capital projects funds
(5,443,309)
(2,612,373)
(4,681,728)
(5,703,854)
(2,701,642)
(2,020,782)
Total all other governmental funds
6,498,307
5,148,389
4,366,089
5,061,948
5,476,863
4,932,937
Total fund balances
General fund:
Nonspendable:
Prepaid costs
Committed to:
Emergency contingencies
Unassigned
Total general fund
All other governmental funds:
Nonspendable:
Prepaid costs
Restricted for:
Comm development projects
Public safety
Highways and streets
Capital Projects
Debt service
Assigned to:
Capital Projects
Unassigned
Total all other governmental funds
Total fund balances
$ 32,433,946 $ 31,562,005 $ 34,827,639 $ 37,991,462 $ 37,130,401 $ 35,730,035
2011 2012 2013 2014
$ 41,451 $ 28,114 $ 26,331 $ 62,752
4,500,000 4,500,000 4,500,000 4,500,000
16, 726, 964 12, 616, 200 13, 010, 385 15,199, 698
21, 268, 415 17,144, 314 17, 536, 716 19, 762, 450
750
1,644,861
958,293
1,084,434
1,174, 082
453,730
285,508
196,503
140,747
3,271,595
3,170,407
3,964,252
4,015,113
146,567
164,867
165,587
135,914
333,694
2
3
4
2,730
(3,466) (88,639)
5,850,447 4,579,077 5,410,793 5,377,221
$ 27,118,862 $ 21,723,391 $ 22,947,509 $ 25,139,671
Note:
The City implemented GASB 54, titled "Fund Balance Reporting and Governmental Fund Type Definitions"
as of the fiscal year ended June 30, 2011.
Source: City Finance Department
M.,
City of Diamond Bar
Changes in Fund Balances, Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
Revenues:
Taxes
Special assessments
Intergovernmental
Charges for services
Fines and forfeitures
Licenses and permits
Investment income
Other
Total revenues
Expenditures:.
Current:
General government
Public safety
Public works
Parks, recreation and culture
Community development
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total expenditures
Fiscal Year Ended June 30,
2005 2006 2007 2008 2009
$ 8,632,837 $ 9,508,757 $ 9,876,760 $ 10,165,881 $ 9,119,375
593,778
504,908
541,382
543,561
550,822
8,306,557
8,821,141
11,169,052
9,896,948
12,081,466
761,040
870,314
1,002,210
1,111,655
1,460,828
713,201
589,922
546,902
637,484
601,533
1,732,555
2,389,149
4,247,626
3,121,476
1,445,324
654,066
1,250,570
1,716,194
1,629,257
938,053
480,740
792,216
767,457
826,177
1,018,956
21,874,774
24,726,977
29,867,583
27,932,439
27,216,357
3,787,005
3,551,659
4,402,235
3,987,656
5,071,860
4,954,630
5,404,259
4,880,290
4,933,958
5,407,476
4,301,146
4,769,497
5,114,274
4,926,418
5,607,870
2,750,815
2,613,834
3,475,549
3,714,762
3,673,282
1,050,025
2,748,539
2,292,757
2,246,496
1,945,951
1,682,830
5,320,597
5,344,935
4,271,890
5,508,167
235,000 240,000 255,000 265,000
237,487 404,075 493,840 411,583 187,212
18,763,938 25,047,460 26,243,880 24,747,763 27,666,818
Excess (deficiency) of
revenues over (under)
expenditures
3,110,836
(320,483)
3,623,703
3,184,676
(450,461)
Other financing sources (uses):
Bond issued or refinancing
Bonds discount or premium
Transfers in
2,363,367
6,469,523
6,030,764
7,266,149
6,629,225
Transfers out
(2,600,654)
(6,733,961)
(6,354,106)
(7,608,749)
(7,039,825)
Proceeds from sale of capital asset
Total other financing
sources (uses)
(237,287)
(264,438)
(323,342)
(342,600)
(410,600)
Net changes in fund balances
$ 2,873,549
$ (584,921)
$ 3,300,361
$ 2,842,076
$ (861,061)
Debt service as a
percentage of noncapital
expenditures
1.38%
3.18%
2.91%
2.89%
1.77%
Source: City Finance Department
m
Schedule 4
2010 2011 2012 2013 2014
$ 8,591,893 $ 9,646,883 $ 9,664,801 $ 10,200,419 $ 10,638,609
556,989
556,562
547,209
550,609
549,402
11,478,456
9,441,959
11,053,326
10,427,352
10,281,985
3,191,416
3,390,367
3,190,675
3,238,165
3,321,883
607,936
567,575
509,166
522,142
582,844
640,287
818,913
1,127,569
1,238,626
1,542,765
648,503
499,377
183,507
30,116
281,752
30,766
113,578
54,634
551,710
85,558
25,746,246
25,035,214
26,330,887
26,759,139
27,284,798
4,435,858
4,977,021
5,485,001
4,214,834
5,115,321
5,524,279
5,580,507
5,731,595
5,678,614
5,602,021
5,183,964
5,002,456
6,609,087
5,263,046
5,698,765
3,655,029
3,712,194
4,090,551
4,050,161
4,406,954
1,604,220
1,960,125
2,114,433
2,010,040
2,225,647
5,161,924
11,480,595
6,702,615
3,031,168
2,518,617
280,000 290,000 12,510,000 335,000 350,000
33,904 37,461 406,626 502,291 492,159
25,879,178 33,040,359 43,649,908 25,085,154 26,409,484
(132,932) (8,005,145) (17,319,021) 1,673,985
4,379,718 2,929,528
(4,795,374) (3,535,556)
11,790,000
252,381
6,085,337 5,195,892
(6,494,449) (5,690,201)
875,314
4,856,728
(5,822,286)
(415,656) (606,028) 11,633,269 (494,309) 1,316,848
$ (548,588) $ (8,611,173) $ (5,685,752) $ 1,179,676 $ 2,192,162
1.35% 1.45% 35.00% 3.49% 3.35%
91
THIS PAGE INTENTIONALLY LEFT BLANK
92
City of Diamond Bar Schedule 5
Assessed and Estimated Actual Values of Taxable Property
2004/05 - 2013/14 Taxable Property Values
(unaudited)
Fiscal
Year Real Property Less Total Taxable Total
Ended Secured Unsecured Other Tax Assessed Direct
June 30, Property Property Property Exemptions Value Tax Rate % Change
2004-05
$ 5,410,300,487
$ 76,173,121 $
174,846
$ 39,831,091 $
5,446,817,363
0.05313
7.20%
2005-06
5,842,972,449
83,223,023
163,090
51,408,286
5,874,950,276
0.05288
7.86%
2006-07
6,359,723,846
90,751,985
134,088
28,682,577
6,421,927,342
0.05280
9.31%
2007-08
6,824,177,817
109,704,881
0
39,859,238
6,894,023,460
0.05485
7.35%
2008-09
7,151,359,322
99,170,064
0
48,909,164
7,201,620,222
0.05270
4.46%
2009-10
7,071,193,381
90,528,493
0
66,422,679
7,095,299,195
0.05274
-1.48%
2010-11
7,183,008,793
81,410,401
0
70,706,628
7,193,712,566
0.05270
1.39%
2011-12
7,347,032,537
77,283,606
0
74,296,191
7,350,019,952
0.05268
2.17%
2012-13
7,471,528,800
76,724,231
0
78,856,697
7,469,396,334
0.05267
1.62%
2013-14
7,765,883,788
69,544,511
0
83,574,453
7,751,853,846
0.05264
3.78%
Exempt values are not included in Total Net Taxable Values.
The assessed valuation data shown above represents the only data currently available with respect to the actual
market value of taxable property and is subject to the limitations described above.
Prior to 2007, all SBE Nonunitary Railroad Properties were taxed at the tax rate area level. As of 2007, there was
legislation passed that requires Counties to track this value for the each county in a specific tax rate area and its
distributed differently. Therefore from this year forward, Cities can no longer keep tracking how much value there
is on railroad properties within each City.
Source: HDL Coren & Cone and Los Angeles County Auditor/Controller-Property Tax Division.
IRS]
City of Diamond Bar
Direct and Overlapping Property Tax Rates
(Rate per $100 of Assessed Value)
Agency
2004/05
2005/06
2006/07
2007/08
2008/09
Basic Levy*
1.00000
1.00000
1.00000
1.00000
1.00000
County Detention Facilities 1987 Debt
0.00092
0.00080
0.00066
0.00000
0.00000
LA County Flood Control
0.00025
0.00005
0.00005
0.00000
0.00000
Metropolitan Water District
0.00580
0.00520
0.00470
0.00450
0.00430
Mt. San Antonio College
0.01473
0.02122
0.02530
0.01750
0.02333
Pomona Unified School Dist
0.12910
0.12488
0.12401
0.11379
0.11577
Rowland Heights Unified
0.03885
0.03633
0.07429
0.06944
0.07029
Walnut Valley Unified School Dist
0.09515
0.09140
0.08749
0.08462
0.11297
Total Direct & Overlapping Tax Rates
1.2848
1.2799
1.3165
1.2899
1.3267
City's Share of 1% Levy Per Prop 13*
0.05192
0.05192
0.05192
0.05192
0.05192
General Obligation Debt Rate
Redevelopment Rate*
Total Direct Rate* 0.05313 0.05288 0.05280 0.05485 0.05270
In 1978, California voters passed Proposition 13 which sets the property tax rate at a 1.00% fixed amount. This 1.00% is shared
by all taxing agencies for which the subject property resides within. In addition to the 1.00% fixed amount, property owners
are charged taxes as a percentage of assessed property values for the payment of any voter approved bonds for
the Pomona Unified School District or Walnut Valley Unified School Districts in Diamond Bar depending on which school
district the property is located in.
Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping
rates apply to all city property owners.
RDA rate is based on the largest RDA tax rate area(TRA) and includes only rate(s) from indebtedness adopted prior to 1989
per California State statute. RDA direct and overlapping rates are applied only to the incremental property values.
Total Direct Rate is the weighted average of all individual direct rates applied by the government preparing the statistical
section information.
Source: Hdl Coren & Cone
lI
Schedule 6
2009110 2010/11 2011/12 2012/13 2013/14
1.00000 1.00000 1.00000 1.00000 1.00000
0.00000 0.00000 0.00000 0.00000 0.00000
0.00000 0.00000 0.00000 0.00000 0.00000
0.00430 0.00370 0.00370 0.00350 0.00350
0.02571 0.02636 0.02642 0.02896 0.02023
0.14546 0.17721 0.17364 0.18488 0.16407
0.06769 0.07538 0.09195 0.10053 0.12297
0.11674 0.11839 0.11735 0.12554 0.11342
1.3599 1.4010 1.4131 1.4434 1.4242
0.05192 0.05192 0.05192 0.05192 0.05192
0.05274 0.05270 0.05268 0.05267 0.05264
M
City of Diamond Bar
Schedule 7
Top 10 Property Taxpayers
Current Year and Nine Years Ago
2013-14
Percentage of Total
Current Taxpayers
Assessed Valuation
Net Assessed Valuation
Diamond Bar Gateway Corp Inc
$ 40,000,000
0.52%
SRGMF South Grand Diamond Bar
39,653,361
0.51%
Roic California LLC
31,856,200
0.41%
Pacifica Trenton Holdings -2 LLC
30,100,000
0.39%
Target Corporation
26,650,578
0.34%
Muller Rock 2 Gateway
26,136,302
0.34%
Hua Qing Enterprice LLC
22,392,214
0.29%
Margaret M. Tam Trust ETAL
18,021,782
0.23%
Emerald Pointe Apartments LLC
17,526,129
0.23%
Roic DBTC LLC
17,059,484
0.22%
Top Ten Total
$ 269,396,050
3.48%
City Total
$ 7,751,853,846
2004-05
Percentage of Total
Taxpayers Nine Years Ago
Assessed Valuation
Net Assessed Valuation
Opus Real Estate California IV LP
$ 28,864,519
0.53%
Gem Gateway Limited
25,515,268
0.47%
Country Hills DB LLC
21,118,272
0.39%
Muller Gateway LLC
19,100,061
0.35%
Pacifica Trenton Center
18,810,650
0.35%
Hampton Apartments
17,748,200
0.33%
Ari Diamond Bar
15,914,689
0.29%
Margaret M. Tam Trust
15,611,248
0.29%
Emerald Pointe Apartments LLC
15,171,930
0.28%
H R Barros Family Ltd
14,775,372
0.27%
Top Ten Total
$ 192,630,209
3.55%
City Total
$ 5,446,817,363
Source: Hdl Coren & Cone.
City of Diamond Bar
Property Tax Levies and Collections
Last Ten Fiscal Years
(unaudited)
Fiscal Year Taxes Levied
Ended
for the
June 30
Fiscal Year
2005
$ 2,844,211
2006
3,068,292
2007
3,351,647
2008
3,598,889
2009
3,760,371
2010
3,704,133
2011
3,750,806
2012
3,844,101
2013.
3,908,533
2014
4,075,791
Schedule 8
Collected within the
Collections in
Fiscal Year of Levy
Subsequent
Amount
% to Levy
Years
% to Levy
$ 2,713,312
95.40%
$ 130,899
4.60%
2,761,804
90.01%
306,489
9.99%
3,090,289
92.20%
261,359
7.80%
3,276,908
91.05%
321,981
8.95%
3,436,585
91.39%
323,786
8.61%
3,412,996
92.14%
291,137
7.86%
3,505,792
93.47%
245,015
6.53%
3,506,696
91.22%
337,405
8,78%
3,778,461
96.67%
130,072
3.33%
3,960,684
97.18%
115,107
2.82%
Source: Los Angeles County Auditor/Controller.
City Finance Department
97
City of Diamond Bar Schedule 9
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
Note:
(a) Details regarding the City's outstanding lease revenue bonds can be found in the notes to the financial statements.
(b) Details regarding the City's population and personal income can be found in the Demographic and Economic
Statistics Table,
Source: City Finance Department
&7
Governmental Activities
Fiscal Year
Lease
Other
Total
Total
% of
Debt
Ended
Revenue
Bond &
Governmental
Primary
Personal
Per
June 30
Bonds (a)
Loans
Activities
Government
Income(b)
Capita (b)
2005
$ 13,655,000
0
$ 13,655,000
$ 13,655,000
0.79%
229
2006
13,520,000
0
13,520,000
13,520,000
0.74%
227
2007
13,280,000
0
13,280,000
13,280,000
0.70%
223
2008
13,025,000
0
13,025,000
13,025,000
0.68%
217
2009
12,760,000
0
12,760,000
12,760,000
0.68%
212
2010
12,480,000
0
12,480,000
12,480,000
0.64%
225
2011
12,190,000
0
12,190,000
12,190,000
0.66%
218
2012
11,470,000
0
11,470,000
11,470,000
0.62%
205
2013
11,135,000
0
11,135,000
11,135,000
0.56%
198
2014
10,785,000
0
10,785,000
10,785,000
0.54%
191
Note:
(a) Details regarding the City's outstanding lease revenue bonds can be found in the notes to the financial statements.
(b) Details regarding the City's population and personal income can be found in the Demographic and Economic
Statistics Table,
Source: City Finance Department
&7
City of Diamond Bar
Direct and Overlapping Debt
June 30, 2014
(unaudited)
Direct Debt as of June 30, 2014
Diamond Bar Lease Revenue Bond
Overlapping Debts as of June 30, 2014 (2)
330.10 Metropolitan Water District
809.51 Mt San Antonio CCD 2001 Series 20048
809.53 Mt San Antonio CCD 2001 Series C 2006
809.54 Mt San Antonio CCD DS 2001, 2008 Series D
809.56 Mt San Antonio CCD DS 2008 Series 13A
809.57 Mt San Antonio CCD DS 2008 Series 20138
809.58 Mt San Antonio CCD DS 2013 Series A
809.59 Mt San Antonio CCD DS 2013 Series B
915.62 Pomona Unified School District 2000 Ser A
915.64 Pomona Unified SD Refunding 2001 SerA
915.68 Pomona Unified School District 2002 Ser D
915.69 Pomona Unified School District 2002 Ser E
915.70 Pomona Unified School DS 2007 & 2012 Ref Bds
915.71 Pomona Unified School District 2008 Series A
915.72 Pomona USD DS 2008 Series B
915.73 Pomona USD 2008 Series C
915.74 Pomona USD DS 2012 Refunding Bond Series A
915.75 Pomona USD DS 2012 Refunding Bond Series B
915.76 Pomona USD DS 2008 Series D QSCBS
980.60 Walnut Valley Unified USD DS 2000 Series E
980.61 Walnut Valley Unified SD 2005 Ref Bond
980.62 Walnut Valley Unified SD 2007 Series A (Measure S
980.63 Walnut Valley Unified SD 2007 Series A (Measure
980.64 Walnut Valley Unified SD 2011 Refunding
980.65 Walnut Valley USD 2007 Series B (Measure S)
980.66 Walnut Valley USD 2007 Series B (Measure Y)
980.66 Walnut Valley USD 2012 Ref Bonds
Total Overlapping Debts:
Grand Total Direct and Overlapping Debt:
Debt to Assessed Valuation Ratios as of June 30, 2014:
2013/14 Net Assessed Valuation: $ 7,751,853,846
2013 Total City Population: 56,400
Gross Bonded
Debt Balance
10,785,000
64,271,492
2,150,000
2,940,000
22,378,676
205,586,691
11,715,000
74,910,000
48,190,000
15,430,000
15,230,000
11,640,000
11,240,000
7,984,428
32,170,000
42,740,000
14,000,000
20,005,000
28,165,000
24,725,000
11,830,243
9,755,000
6,001,837
Y 27,480,000
12,655,000
6,410,887
27,846,553
15,915,000
773,365,807
$ 784,150,807
Direct Debt
Overlapping Debt
Total Debt
Schedule 10
%Applicable Net Bonded
To City (1) Debt
100.000 $ 10,785,000
0.839
539,261
10.848
233,227
10.848
318,925
10.848
2,427,590
10.848
22,301,700
10.848
1,270,824
10.848
8,126,111
10.848
5,227,570
20.151
3,109,317
20.151
3,069,015
20.151
2,345,590
20.151
2,264,985
20.151
1,608,951
20.151
6,482,613
20.151
8,612,586
20.151
2,821,156
20.151
4,031,230
20.151
5,675,561
20.151
4,982,363
59.114
6,993,322
59.114
5,766,564
59.114
3,547,922
59.114
16,244,508
59.114
7,480,868
59.114
3,789,727
59.114
16,461,192
59.114
9,407,980
155,140,658
$ 165,925,658
0.14% $191
2.00% $2,751
2.14% $2,942
Note:
(1) Percentage of direct and overlapping agency's assessed valuation located within boundaries of the city.
(2) The overlapping debt is the portion of a larger agency, and is responsible for debt in areas outside the city.
Source:
Hdl Coren & Cone
U.S. Census Bureau
City Finance Department
9
Fiscal Year
Net assessed value
Add back: Exemptions
Gross assessed value
Conversion percentage
Adjusted assessed valuation
Debt limit percentage
Debt limit
City Debts:
Revenue bonds
Legal debt margin
Fiscal Year
Net assessed value
Add back: Exemptions
Gross assessed value
Conversion percentage
Adjusted assessed valuation
Debt limit percentage
Debt limit
City Debts:
Revenue bonds
Legal debt margin
Schedule 11
City of Diamond Bar
Computation of Legal Debt Margin
Last Ten Fiscal Years
(unaudited)
2005 2006 2007 2008 2009
$ 5,446,817,363 $ 5,874,950,276 $ 6,421,927,342 $ 6,894,023,460 $ 7,201,620,222
25% 25% 25%
1,371,662,114 1,481,589,641 1,612,652,480
15% 15% 15%
205,749,317 222,238,446 241,897,872
13,755,000 13,520,000 13,280,000
25%
1,733,470,675
15%
260,020,601
13,025,000
25%
1,812,632,347
15%
271,894,852
12,760,000
$ 191,994,317 $ 208,718,446 $ 228,617 872 $ 246,995,601 $ 259 134,852
2010 2011 2012 2013 2014
$ 7,095,299,195 $ 7,193,712,566 $ 7,350,019,952 $ 7,469,396,334 $ 7,751,853,846
66,422,679
70,706,628
74,296,191
78,856,697
83,574,453
7,161,721,874
7,264,419,194
7,424,316,143
7,548,253,031
7,835,428,299
25%
25%
25%
25%
25%
1,790,430,469
1,816,104,799
1,856,079,036
1,887,063,258
1,958,857,075
15%
15%
15%
15%
15%
268,564,570
272,415,720
278,411,855
283,059,489
293,828,561
12,480,000
12,190, 000
11, 470, 000
11,135, 000
10, 785, 000
$ 256,084,570 $ 260,225,720 $ 266,941,855 $ 271,924,489 $ 283,043,561
The Government Code of the State of California provides for a legal debt limit of 15% of gross assessed valuation. However,
this provision was enacted when assessed valuation was based upon 25% of market value. Effective with the 1981-82 fiscal
year, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). The
computations shown above reflect a conversion of assessed valuation data for each fiscal year from the current full valuation
the 25% level that was in effect at the time that the legal debt margin was enacted by the State of California for local govern-
ment located within the state.
Source: Section 43605 of the California Government Code
Hdl Conan & Cone
City Finance Department
lisle]
City of Diamond Bar
Demographic and Economic Statistics
General Information
Los Angeles County Sheriff Department
Date of Incorporation
April 18, 1989
Form of Government
Council -Manager
Area
15 Square Miles
Mlles of Streets
128
Public Safetv
Police Protection
Los Angeles County Sheriff Department
Fire Protection
Los Angeles County Fire Department
Water Services
Personal
Service Provider
Walnut Valley Water District
Education
Bachelor
School District
Pomona Unified School District
Schools
1 High School, 1 Middle School, & 4 Elementary Schools
School District
Walnut Valley Unified School District
Schools
1 High School, 2 Middle Schools, & 4 Elementary Schools
Demographic and Statistical Information (Last Ten Calendar Years)
Calendar
Year
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
Personal
Income
Population (In Thousands)
59,304 $ 1,642,869
59,528
59,497
59,629
59,920
60,184
55,766
55,819
56,099
56,400
1,721,421
1,827,966
1,903,585
1,929,498
1,885,698
1,960,418
1,846,158
1,991,290
1,984,772
Per Capita
Full Value Sales
Average Price
Pop 25+
Pop 25+
Personal
Unemployment
Median
High School
Bachelor
Income
Rate
Age
Degree
Degree
$ 27,702
4.60%
28,918
3.80%
30,724
3.40%
31,924
3.60%
32,201
5.30%
31,332
8.30%
39.2
93.1%
46.7%
35,154
9.10% -
39.8
92.0%
47.6%
33,074
8+80%
40.5
92.5%
47.8%
35,496
6.60%
40.6
92.6%
48.8%
35,191
5.40%
41.3
92.4%
49.7%
Single Family Residential Full Value Sales (01/01/2012-07/31/2014)
Year
Full Value Sales
Average Price
2012
789
$ 484,681
2013
813 -
$ 591,831
2014
435
$ 652,588
Sources: * U.S. Census Bureau
HdL Comen & Cone
City Finance Department
101
Schedule 12
Median Price Median % Change
$ 417,500
$ 500,000 19.76%
$545,000 9.00%
Schedule 13
Total
3,184 10.05%
City of Diamond Bar
2005
Principal Employers
% of City
Company Name
(unaudited)
Rank
Employment
Current Fiscal
Year and Nine Fiscal Years Ago
South Coast Air Quality Management
2014
1
n/a
Number of
600
Percent of
Company Name
Employees
Rank
Employment
n/a
Acosta Sales & Marketing Group
South Coast Air Quality Management
786
1
2.48%
Walnut Valley Unified Schools
513
2
1.62%
Video Transcription Services
500
3
1.58%
Travelers
401
4
1.26%
Magan Medical Inc
300
5
0.95%
Pomona Unified Schools
213
7
0.67%
Allstate Insurance - Claim Dept
200
6
0.63%
Rapid Rack Industries Inc
151
9
0.48%
Baybrook Services Inc
120
10
0.38%
Total
3,184 10.05%
Total
3,670 n/a
Note:
Total city employment 31,700 in 2014, provided by California Labor Market.
Data Source: Info USA HdL,
102
2005
Number of
% of City
Company Name
Employees
Rank
Employment
South Coast Air Quality Management
750
1
n/a
Avnet
600
2
n/a
Allstate Insurance Co
550
3
n/a
Acosta Sales & Marketing Group
450
4
n/a
Walnut Valley Unified Schools
520
5
n/a
Pomona Unified Schools
210
6
n/a
Lab Support Inc
200
7
n/a
Century 21 Diamond Realty
150
8
n/a
Baybrook Services
120
9
n/a
Goodrich Corp
120
10
n/a
Total
3,670 n/a
Note:
Total city employment 31,700 in 2014, provided by California Labor Market.
Data Source: Info USA HdL,
102
Function
General government
Community development
Community services
Public works
Total
Function
General government
Community development
Community services
Public works
Total
City of Diamond Bar
Full-time and Part-time City Government Employees
by Function/Program
Schedule 14
Fiscal Year Ended June 30,
2005
Fiscal Year Ended June 30,
2007
2008
2010
2011 2012
2013
2014
21
24 23
24
24
8
8 8
8
8
75
75 75
87
70
9
9 9
8
8
113
116 115
127
110
Fiscal Year Ended June 30,
2005
2006
2007
2008
2009
25
22
21
24
25
7
8
8
6
7
74
77
74
69
71
7
7
8
10
10
113
114
111
109
113
Note:
The City is a contract city and as such contracts for many of its services. This includes police services,
fire services, building and safety services, engineering, road maintenance and landscape maintenance.
A full-time employee is scheduled to work 2,080 hours per year (including vacation and sick leave).
Source: City Finance Department
103
Schedule 15
City of Diamond Bar
Operating Indicators by Function
Last Ten Fiscal Years
Fiscal Year Ended June 30,
Function 2010 2011 2012 2013 2014
Police:(in fiscal year) (1)
Physical arrests 700 647 737 630 494
Street Sweeping Parking Citation 5,110 4,137 3,766 3,776 5,774
Fire: (in fiscal year) (2)
Number of emergency calls
Inspections
Public works: (in fiscal year) (3)
Street resurfacing (miles)
Parks and recreation:(in fiscal year)(4)
Number of recreation classes(5)
Number of facility rentals
Function
Police: (1)
Physical arrests
Street Sweeping Parking Citation
Fire
Number of emergency calls
Inspections
Public works: (3)
Street resurfacing (miles)
Parks and recreation:(4)
Number of recreation classes
Number of facility rentals
2,654 2,594 2,516 2,604 2,760
979 1,202 1,287 1,477 1,434
23.3
12.0
9.2
8.3
12.5
2,456
2,115
2,096
2,082
2,623
4,111
4,147
4,270
4,332
4,178
Fiscal Year Ended June 30,
2005 2006 2007 2008 2009
520
558
582
543
591
6,250
5,790
5,684
5,200
5,103
2,615
2,592
2,612
2,595
2,561
1,159
837
1,114
1,085
1,100
18.6
16.8
19.6
18.5
13.8
1,102
1,376
1,558
1,569
1,315
4,123
4,305
4,555
4,103
4,299
Sources:
(1) Police Walnut/Diamond Bar Station
(2) LA County Fire Dep East Regional Operation Bureau
(3) City Public Works Department
(4) City Community Services Department
(5) Includes online classes
Note: Indicators are not available for the general government function.
104
City of Diamond Bar
Capital Asset Statistics by Function
Last Ten Fiscal Years
Fiscal Year Ended June 30,
Schedule 16
Function
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Public safety (1)
439.0
439.0
439.0
439.0
439.4
439.4
440.3
440.3
440.3
440.3
Police:
11
11
11
11
12
12
13
14
14
14
Station
1
1
1
1
1
1
1
1
1
1
Patrol units (all shifts combined)
20
19
19
18
18
18
18
18
18
18
Fire stations (2)
3
3
3
3
3
3
3
3
3
3
Highways and streets (3)
1
1
1
1
1
1
1
1
1
1
Streets (miles)
128
128
128
128
128
129.4
129.4
129.4
129.4
129.4
Streetlights
(a)
(a)
233
233
233
294
294
294
294
294
Traffic signals
(a)
(a)
74
74
74
76
76
76
76
76
Culture and recreation:(4)
Parks acreage (developed)
62.7
62.7
62.7
62.7
62.7
62.7
63.6
67.9
67.9
68.8
Parks acreage (undeveloped)
439.0
439.0
439.0
439.0
439.4
439.4
440.3
440.3
440.3
440.3
Parks
11
11
11
11
12
12
13
14
14
14
Public Tennis courts
8
8
8
8
8
8
8
8
8
8
Community centers
3
3
3
3
3
3
3
3
3
3
Golf Course:(5)
County golf courses
1
1
1
1
1
1
1
1
1
1
Sewer (3)
Sanitary sewers (miles)
(a)
(a)
157
157
157
158.4
158.4
158.4
161.21
161.21
(a) The City fully implemented the new reporting model of the Infrastructure Valuation and Asset Management System in accordance with
GASB 34 in FY2007..
Sources:
(1) Police WalnutUamond Bar Station
(2) LA County Fire Department, Division VIII Office
(3) City Public Works Department
(4) City Community Services Department
(5)LA County Golf Course
Note:
The City is a contract city and as such contracts for many of its services. This includes police services,
fire services, building and safety services, engineering, road maintenance and landscape maintenance.
No capital asset indicators are available for the general government function.
KIM
THIS PAGE INTENTIONALLY LEFT BLANK
106
CITY COUNCIL
Agenda # 6
Meeting Date: November 18, 2014
AGENDA REPORT
TO: Honorable Mayor and Members of the City Council
VIA: James DeStefano, City Man
TITLE: APPROVAL OF CONTRACT AMEND ENT NO. 2 WITH FEHR & PEERS FOR
INTERSECTION IMPROVEMENT STRATEGIES STUDY AT GRAND
AVENUE/DIAMOND BAR BOULEVARD, BREA CANYON ROAD/LYCOMING
ROAD, AND BREA CANYON ROAD/PATHFINDER ROAD IN THE AMOUNT
OF $14,670, PLUS A CONTINGENCY AMOUNT OF $2,000 FOR TOTAL
AUTHORIZATION OF $16,670.
RECOMMENDATION:
Award.
FINANCIAL IMPACT:
Funding for this service will be provided through Fiscal Year 2014-2015 Public Works
Engineering Operating Budget. In Fiscal Year 2014-2015, the current authorized
contract amount is $26,500. Amendment No. 2 will increase the total authorized amount
to $41,170.
BACKGROUNDMISCUSSION:
The City of Industry is proposing traffic mitigation measures related to the 400 -acre
Grand Crossing Industrial Park (formerly known as Industry East Project). The identified
mitigations were part of the Environmental Impact Report (EIR) conducted by the City of
Industry. The following intersections were proposed to be improved in the City of
Diamond Bar:
1. Grand Avenue/Diamond Bar Boulevard
2. Brea Canyon Road/Lycoming Road
3. Brea Canyon Road/Pathfinder Road
4. Brea Canyon Road/Washington Street
The City of Industry's proposed improvements also referred to as "Cumulative Mitigation
Measures" which when completed, would increase the capacity of the above mentioned
intersections to an acceptable level of service. This project has a fair share
responsibility for the ultimate proposed improvements. The proposed improvements
include capacity increase, lane reconfiguration, and synchronization. Brea Canyon
Road/Washington Street will not be included as part of the study since the intersection
Fehr & Peers was retained by the Public Works Department to review the City of
Industry's proposed improvements, conduct an operational assessment/improvement
strategy and provide cost estimates for the three (3) identified intersections. This study
will also include a comparison with the 2020 forecasted City of Industry's proposed
cumulative mitigation measures to determine the most appropriate mitigation measures
for the City of Diamond Bar. Upon Fehr & Peers findings, staff will work very closely with
City of Industry to finalize those intersection improvement strategies.
The tentative project schedule is as follows:
Award of Contract
Begin Study
Final Study Report
PREPARED BY:
Christian Malpica, Associate Engineer
REVIEWED BY:
Ix
Davi . Liu, Director of Public Works
Attachment:
November 2014
November 2014
January 2015
Date Prepared: November 13, 2014
Amendment No. 2
Exhibit "A" - Fehr & Peers Proposal, dated November 4, 2014
2
AMENDMENT NO. 2
TO
CONSULTANT SERVICES AGREEMENT
This Amendment No. 2 to Consultant Services Agreement ("Amendment No. 2") is
made and entered into as of November 18, 2014, by and between the City of Diamond Bar,
a municipal corporation ( "City"), and FEHR & PEERS, (herein referred to as the
"Consultant") with reference to the following:
A. The City and the Consultant entered into that certain Consultant Services
Agreement dated as of October 18, 2011, which is incorporated herein by this reference
(the "Original Agreement"); and
B. The City and the Consultant desire to amend the Original Agreement to
modify, amend and supplement certain portions of the Original Agreement.
NOW, THEREFORE, the parties hereby agree as follows:
1. Defined Terms. Except as otherwise defined herein, all capitalized terms
used herein shall have the meanings set forth for such terms in the Original Agreement.
2. Revised Scope. The nature and scope of the specific services to be
performed by Consultant are as described in Exhibit "A", the Consultant's Proposal, dated
November 4, 2014.
3. Compensation. City agrees to compensate Consultant for each service
which Consultant performs to the satisfaction of City in compliance with the schedule set
forth or as referenced in Exhibit "A".
4. Integration. This Amendment No. 2 and all attachments hereto (if any)
integrate all of the terms and conditions mentioned herein, and supersede all negotiations
with respect hereto. This Amendment No. 2 amends, as set forth herein, the Original
Agreement and except as specifically amended hereby, the Original Agreement shall
remain in full force and effect. To the extent that there is any conflict or inconsistency
between the terms and provisions of this Amendment No. 2 and the terms and provisions
of the Original Agreement, the terms and provisions of this Amendment No. 2 shall control.
IN WITNESS hereof, the parties enter into this Amendment No. 2 on the year and
day first above written.
11
"CONSULTANT"
FEHR & PEERS
By:
Printed Name:
Title:
By:
Printed Name:
Title:
IN
"CITY"
CITY OF DIAMOND BAR
By:
Carol Herrera, Mayor
ATTEST:
Tommye A. Cribbins, City Clerk
APPROVED AS TO FORM:
David DeBerry, City Attorney
F E H R PEERS Exhibit "A"
•11 0
Date: November 4, 2014
To: Christian Malpica and Kimberly Young, City of Diamond Bar
From: Anna Luo
Subject: Intersection Improvement Strategies Study — Scope of Work
0006-0050
The purpose of this study is to develop appropriate improvement strategies at the following three
intersections identified as part of the Grand Crossing Industrial Park EIR.
Grand Avenue/Diamond Bar Boulevard
• Brea Canyon Road/Lycoming Road
• Brea Canyon Road/Pathfinder Road
The study will be performed under the following tasks:
Task I — Existing Operational Assessment
The existing operational assessment will be conducted to help understand any near-term needs
on capacity or operational improvements at these intersections. The existing volumes will also be
used to compare the 2020 forecasted volumes contained in the Grand Crossing Industrial Park
EIR.
In this task, we will collect existing AM and PM peak period traffic counts at the three
intersections, along with lane geometric data and existing signal timing sheets. We will conduct
traffic operations analysis at the three intersections using Synchro (2010 HCM methodology)
during both the AM and PM peak hours. Based on the operational results, we will identify any
existing operational deficiencies and provide recommendations on any near-term operational and
capacity improvements at each of the three locations.
8141 E. Kaiser Boulevard I Suite 110 1 Anaheim, CA 92808 I (714) 941-8800 1 Fax (949) 859-3209
www.fehrandpeers.com
Christian Malpica and Kimberly Young
November 4, 2014
Page 2 of 3
Task 2 — Intersection Improvement Strategy
We will obtain any on-going or proposed improvement projects near the study intersections from
the City, based on which we will develop the intersection improvement strategies given the near-
term and long-term needs identified in Tasks 1 and 2, along with any inputs provided by the City.
The potential improvement strategies could include:
• Addition of through or turn lanes
• Re -striping of intersections
• Signal optimization and/or coordination
• Addition of complete street elements (i.e., bike/ped improvements)
The concept plan will be developed for each intersection after finalizing the improvement
strategies.
Task 3 — Cost Estimates
After we finalize the improvement plans at the study intersections, we will develop the cost
estimates accordingly at the three intersections. It is our understanding that the estimated cost
total should be within the fair share amount identified in the Grand Crossing Industrial Park EIR.
Task 4 — Documentation
The findings of the study will be summarized in a technical memorandum and submitted for City's
review. We will finalize the memorandum once receiving the comments from the City. We have
budgeted to have two project meetings with the City to go over the project interim and final
findings.
Deliverables:
Draft and Final Technical Memorandim that summarizes the findings.
Information Needed from the City:
Existing signal timing sheets at study intersections
A list of on-going and proposed projects near the study locations
Christian Malpica and Kimberly Young
November 4, 2014
Page 3 of 3
Schedule
We can start with Tasks 1 and 2 as soon as the Notice to Proceed (NOP) is received. We
recommend getting the existing traffic counts collected in next few weeks prior to Thanksgiving
holiday. Tasks 1 through 2 can be completed within 3 weeks of receiving the requested
information and NOP. Tasks 3 and 4 can be completed within 4 weeks of finalizing the
improvement strategies, with the anticipated delivery date of end of December of 2014.
CITY COUNCIL
Agenda # 6 . 6
Meeting Date: November 18, 2014
AGENDA REPORT
TO: Honorable Mayor and Members of the City Council
VIA: James DeStefano, City Mana
TITLE: APPROVE CONTRACT AMEND ENT NO. 3 WITH RKA CONSULTING
GROUP FOR PREPARATION OF AN APPLICATION PACKAGE IN
ASSOCIATION WITH THE 2015 METRO CALL FOR PROJECTS IN THE
AMOUNT OF $19,800.
RECOMMENDATION:
Approve.
FINANCIAL IMPACT:
The FY2014-2015 Public Works and Engineering budget has an available balance of
$30,000 for Contract Engineering Services. RKA has been providing Building and Safety
Services since June 2011. In addition to the on-call building services provided, the Public
Works/Engineering Department has also been using the services of RKA for federal
funding compliance and staff augmentation. In FY2014-2015 the current authorized
contract amount under the Public Works/Engineering Department budget is $93,950.
Amendment No. 3 will increase the total Public Works/Engineering Department fiscal year
contract to $113,750.
BACKGROUND/DISCUSSION:
For the past year RKA has been providing Federal Funding Compliance services to the
City for the Grand Avenue Beautification Project which is being partially funded by
SAFETEA-LU and STPL funds. RKA's experience in working with both Caltrans and
Metro has been a great asset to the City.
In September 2014 Metro initiated the 2015 Call for Projects process. The Call for
Projects is a multi -modal transportation infrastructure grant program for projects within
Los Angeles County. Over the past several years the City has been successful at
submitting applications that led to the award of funds being granted to the SR60 at Lemon
Avenue Interchange Project and most recently the Adaptive Traffic Signal Control
System. The grant of these funds makes it possible for the City's other funding sources,
such as Prop A, Prop C and Measure R to be used elsewhere in the City's Capital
Improvement Program and other transportation programs that are important to the
Diamond Bar community. Looking ahead at the City's five-year Capital Improvement
Program, planned Traffic Signal Infrastructure Upgrades and Intersection Enhancement
Projects may be eligible for the 2015 Call for Projects funds. RKA has provided a proposal
to assist staff in the analysis and preparation of the application(s) to Metro for the 2015
Call for Projects due on January 16, 2015. Due to their extensive expertise in this area
staff believes that it will be beneficial to amend their existing contract to include these
services.
PREPARED BY: DATE PREPARED:
Kimberly M. Young, Senior Civil Engineer November 13, 2014
REVIEWED BY:
/ X
Dav� Liu, Director of Public Works
Attachments:
Amendment No. 3
Exhibit A-RKA Consulting Group Proposal dated October 27, 2014
983951.1
AMENDMENT NO. 3
TO
CONSULTANT SERVICES AGREEMENT
This Amendment No. 3 to Consultant Services Agreement ("Amendment No. 3") is
made and entered into as of November 18, 2014, by and between the City of Diamond Bar,
a municipal corporation ( "City"), and RKA Consulting Group, (herein referred to as the
"Consultant") with reference to the following:
A. The City and the Consultant entered into that certain Consultant Services
Agreement dated as of June 7, 2011; which is incorporated herein by this reference (the
"Original Agreement'); and
B. The City and the Consultant desire to amend the Original Agreement to
modify, amend and supplement certain portions of the Original Agreement.
NOW, THEREFORE, the parties hereby agree as follows:
1. Defined Terms. Except as otherwise defined herein, all capitalized terms
used herein shall have the meanings set forth for such terms in the Original Agreement.
2. Revised Scope. The nature and scope of the specific services to be
performed by Consultant are as described in Exhibit A, the Consultants proposal, dated
October 27, 2014;
3. Compensation. City agrees to compensate Consultant for each service
which Consultant performs to the satisfaction of City in compliance with the schedule set
forth or as referenced in Exhibit A.
4. Integration. This Amendment No. 3 and all attachments hereto (if any)
integrate all of the terms and conditions mentioned herein, and supersede all negotiations
with respect hereto. This Amendment No. 3 amends, as set forth herein, the Original
Agreement and except as specifically amended hereby, the Original Agreement shall
remain in full force and effect. To the extent that there is any conflict or inconsistency
between the terms and provisions of this Amendment No. 3 and the terms and provisions
of the Original Agreement, the terms and provisions of this Amendment No. 3 shall control.
IN WITNESS hereof, the parties enter into this Amendment No. 3 on the year and
day first above written.
"CONSULTANT"
RKA CONSULTING GROUP
By:
Printed Name:
Title:
By:
Printed Name:
Title:
I
"CITY"
CITY OF DIAMOND BAR
ME
Carol Herrera, Mayor
ATTEST:
Tommye A. Cribbins, City Clerk
APPROVED AS TO FORM:
David DeBerry, City Attorney
�i
October 27, 2014
David Liu
Director of Public Works/City Engineer
City of Diamond Bar
21810 Copley Drive
Diamond Bar, CA 91765
RE: 2015 LOS ANGELES COUNTY METROPOLITAN TRANSPORTATION
AUTHORITY CALL FOR PROJECTS APPLICATION
Dear Mr. Liu:
RKA Consulting Group is pleased to submit to you this proposal to provide professional
engineering services for the preparation of an application package in association with the 2015 Los
Angeles County Metropolitan Transportation Authority's Call for Projects (the Call). It is
understood that the City of Diamond Bar is requesting to submit an application package in order to
be considered for potential Federal Funding in the upcoming funding cycle. Following is the
proposed Scope of Work for the preparation of the application package:
• Project Selection - Coordinate with the City to determine viable projects to submit
applications for the Call; Determine if First/Last Mile Strategic Plan and Planning Guidelines
method can be used to prioritize project applications.
• Financial Plan - Develop a preliminary Engineer's Estimate and Budget Direct Cost.
• Project Study Report - Prepare for Caltrans review; Report to include Construction cost,
Schedule Milestones, Exhibit Vicinity Maps, Benefit -Cost Analysis, Project Description
Information and Program Data Information.
• Regional Network Outreach - Coordinate with other local jurisdictions; obtain support
letters from Community and Organization groups.
• Project Details - Photographs of the existing conditions to justify the project; Collision
Report Summary, Collision Diagrams, Traffic Volumes, Functional Classification System Map.
• Online Application - Appropriate supporting documents are uploaded to Metro's site.
• Applications Due from Project Applicants - Coordinate to prepare up to five (5) hard copies
and deliver to Metro office.
• Council Resolution - California Complete Streets Act of 2008 must be supported by City
Council; draft resolution, staff reports and other applicable documents for approval.
PAGE I City of Diamond Bar
2015 L.A. County MTA Call for Projects Application
FEEPROPOSAL
RKA Consulting Group proposes to provide the above-described services on a time
and materials basis. The fee proposal to prepare the application package for the Call is
$19,800.
Progress invoices will be submitted on a monthly basis throughout the duration of the contract.
HOURLY RATE SCHEDULE
Project Manager (Steve Loriso)
Project Engineer (Natalie Avila)
140.00
We appreciate the opportunity to provide this proposal and look forward to working with you on
this project. If you have any questions, please do not hesitate to call.
Sincerely,
Steve R. Loriso
Director of Municipal Services
PAGE 2 City of Diamond Bar
2015 L.A. County MTA Call for Projects Application
CITY COUNCIL
Agenda 4 7.1
Meeting Date: November 18 2014
AGENDA REPORT
TO: Honorable Mayor and Members a City Council
VIA: James DeStefano, City Mana
TITLE: ADOPTION OF AN URGENCY OR INANCE OF THE CITY COUNCIL OF THE
CITY OF DIAMOND BAR EXTENDING URGENCY ORDINANCE (03)2014
SUSPENDING CHAPTER 8.26 OF THE DIAMOND BAR MUNICIPAL CODE
AND PROHIBITING THE OPERATION AND ESTABLISHMENT OF MEDICAL
MARIJUANA DISPENSARIES
RECOMMENDATION:
Adopt.
FISCAL IMPACT:
None.
BACKGROUND / DISCUSSION:
California Proposition 215 allows for the growth and use of medical marijuana by "Primary
Caregivers" and "Qualified Patients". However, state law does not provide authorization for retail
medical marijuana dispensaries and the manufacture, distribution and/or use of marijuana remains a
criminal offense under federal law.
In an effort to maintain local control over land use decisions, the City Council adopted Urgency
Ordinance (02)2014 on January 21, 2014, prohibiting the establishment and/or operation of retail
medical marijuana dispensaries for a period of 45 days with the understanding that a permanent
prohibition of such facilities would be forthcoming for consideration. On February 18, 2014, the City
Council adopted Urgency Ordinance (03)2014, extending the moratorium for a period of ten months
and fifteen days, expiring January 20, 2014.
Concurrently, the City Council adopted Ordinance (04)2014, amending the Municipal Code to fully
prohibit medical marijuana dispensaries of any kind. At this time, due to a legal challenge filed by
Union of Medical Marijuana Patients, the Council chose not to direct that the overlapping Urgency
Ordinance be expired. The legal challenge is expected to be heard by the courts in January, 2015,
and a judgment rendered soon thereafter.
Although the City Attorney believes that Ordinance (04)2014 will be upheld, as a backup measure to
the Council's direction to prohibit dispensaries, it is recommended that the Council extend Urgency
Ordinance (03)2014 for a period of twelve additional months. Pursuant to Government Code Section
65858(d) a written report describing the actions taken to alleviate the conditions leading to the
adoption of the Interim Urgency Ordinance has been prepared and is attached to this report.
The City Attorney has reviewed and approved the proposed ordinance.
Prepared by:
Ryan Lean, Deputy City Manager
Attachments: Urgency Ordinance (XX)2014 & Written Report in Compliance with Gov't Code Sec.
65858(d)
ORDINANCE NO. (XX)2014
AN URGENCY ORDINANCE OF THE CITY COUNCIL OF
THE CITY OF DIAMOND BAR EXTENDING URGENCY
ORDINANCE (03)2014 SUSPENDING CHAPTER 8.26 OF
THE DIAMOND BAR MUNICIPAL CODE AND PROHIBITING
THE OPERATION AND ESTABLISHMENT OF MEDICAL
MARIJUANA DISPENSARIES.
WHEREAS, California Government Code section 65858(a) authorizes the City Council to
adopt, as an urgency measure, an interim ordinance prohibiting any uses which may be in
conflict with a contemplated zoning proposal which the City Council, planning commission or
planning department is studying to protect the public health, safety and welfare; and
WHEREAS, on January 21, 2014, the City Council adopted such an urgency ordinance
prohibiting the establishment of medical marijuana dispensaries, which is effective for 45 days
or until March 7, 2014; and
WHEREAS, on February 18, 2014, the City Council adopted an urgency ordinance
extending the prohibition the establishment of medical marijuana dispensaries for a period of
ten months and fifteen days, or until January 20, 2014; and
WHEREAS, Government Code section 65858(a) authorizes the City Council to extend
the urgency ordinance for an additional twelve (12) months after publishing notice of a hearing
on the extension pursuant to Government Code section 65090; and
WHEREAS, in 1996 California voters approved Proposition 215, commonly referred to as
the Compassionate Use Act ("Act"), which enabled seriously ill patients to legally possess, use
and cultivate marijuana for medicinal purposes under state law; and
WHEREAS, in January 2004, SB 420 was enacted by the state legislature to clarify the scope
of the Act and to allow local jurisdictions to adopt and enforce rules and regulations consistent with
the Act; and
WHEREAS, in 2008, the California Attorney General published guidelines for the Security
and Non -Diversion of Marijuana Grown for Medical Use which, among other things, suggested
standards for the lawful operation of medical marijuana cooperatives and collectives; and
WHEREAS, neither the Act, nor subsequent legislative or Attorney General Guidelines,
permit medical marijuana dispensaries to operate in the retail establishment manner customarily
seen in California cities; and
WHEREAS, notwithstanding California's efforts to decriminalize the provision of marijuana
for specified medicinal purposes, the Federal Controlled Substances Act classifies marijuana as
a Schedule I narcotic and Congress has concluded that marijuana does not have any acceptable
medical uses and under federal law the manufacture, distribution, or possession of marijuana is
a criminal offense (21 United States Code sections 812, 841 and 844); and
WHEREAS, in the United States Supreme Court decision of Gonzales v. Raich, 125 S. Ct.
2195, the Court held that there is no medical necessity exception under federal law to the prohibition
against the manufacture, distribution and possession of marijuana and that notwithstanding the fact
that it does not violate California law in some instances to manufacture, distribute and possess
marijuana for specified medicinal purposes, it still violates federal law and federal law prevails over
state law in the regulation of Schedule I narcotics; and
WHEREAS, in City of Riverside v. Inland Empire Patients Health and Wellness Center (2013)
56 CalAth 729, the California Supreme Court held that State law did not preempt a city's land use
regulatory authority and in particular, the authority to prohibit marijuana dispensaries; and
WHEREAS, a conflict exists between California law, which provides that the manufacture,
distribution and possession of marijuana under certain circumstances for medicinal purposes does
not violate state law, and federal law, which prohibits the manufacture, distribution and possession
of marijuana under any circumstances; and
WHEREAS, in 2006 the City adopted Ordinance 4-06, adding Chapter 8.26 which regulated
the operation and number of marijuana dispensaries that could be located within the City; and
WHEREAS, in Pack v. City of Long Beach (2011) 199 Cal. App. 4th 1070, which has been
granted Supreme Court review, a California appellate court held that to the extent that city regulations
provide for the issuance of any permit for marijuana dispensaries they are preempted by federal law;
and
WHEREAS, cities that have medical marijuana dispensaries have witnessed a number of
significant adverse secondary effects from their operation as chronicled in detail by a report
prepared by the California Police Chiefs Association, dated April 22, 2009. In these reports
increases in crime, such as burglary, drug dealing, armed robbery, and murder, connected to
marijuana dispensaries occurred as well as quality of life impacts such as adverse traffic and
noise; and
WHEREAS, based on this experience it is reasonable to conclude if permitted marijuana
dispensaries could have similar negative effects on the public health, safety and welfare to the
residents and businesses in the City; and
WHEREAS, the City Council determines, by a four-fifths vote, that this urgency ordinance is a
matter of City-wide importance and necessary for the immediate preservation and protection of the
public health, safety or welfare of the community.
NOW THEREFORE, the City Council of the City of Diamond Bar hereby ordains as
follows:
SECTION I:
For the period of this Ordinance, or any extension thereof, a medical marijuana dispensary
shall be considered a prohibited use in any zoning district of the City, even if located within an
otherwise permitted use, and neither the City Council nor City Staff shall approve any use,
interpretation; permit, license, certificate of occupancy, zoning code or general plan amendment
allowing the operation and/or establishment of a medical marijuana dispensary.
SECTION 11:
For purposes of this Ordinance the following definitions shall apply
"Medical marijuana dispensary" means any association, business, facility, use,
establishment, location, delivery service, cooperative, collective, or provider, whether fixed or
mobile, that possesses, cultivates, distributes, makes available or otherwise facilitates the
distribution of marijuana to or for more than three persons or to or for any person who is not a
qualified patient or primary caregiver.
"Qualified patient" is a person who is entitled to the protections of the California Health and
Safety Code section 11362.5, inclusive of a person with an identification card as that termed is
defined in California Health and Safety Code section 11362.7.
"Primary caregiver" is an individual, designated by a qualified patient or by a person with an
identification card, who has consistently assumed responsibility for the housing, health or safety of
that patient or person as is further defined in California Health and Safety Code section 11362.7.
SECTION III:
Public Nuisance—Any violation of this Ordinance shall constitute a public nuisance and may
be abated in accordance with Section 1.04.010(e) of the Diamond Bar Municipal Code.
SECTION IV:
Penalty—Any person who violates this Ordinance shall be guilty of a misdemeanor and be
punished as provided for in Section 1.04.010(a) of the Diamond Bar Municipal Code.
SECTION V:
Based on the facts recited above, the City Council finds that the operation and/or
establishment of medical marijuana dispensaries under current zoning laws are a threat to the public
health, safety and welfare. This Ordinance is introduced, passed and adopted at one meeting and
shall become effective immediately in accordance with Section 65858 of the California Government
Code. This urgency ordinance shall be effective for an additional twelve (12) months and shall
expire on January 20, 2016, unless the City Council otherwise directs that it shall expire at an earlier
time.
6Ilx �P\TIF
The adoption of this Ordinance is not a project within the meaning of the California
Environmental Quality Act in that it will not cause either a direct physical change in the environment,
or a reasonably foreseeable indirect physical change in the environment, in that under the City's
current municipal code only one medical marijuana dispensary is permitted and there are not medical
marijuana dispensaries currently open in the City.
SECTION VII:
If any section, subdivision, paragraph, sentence, clause or phrase of this Ordinance is for any
reason held to be invalid or unconstitutional, such decision shall not affect the validity of the
remaining portions of this Ordinance. The City Council hereby declares that it would have passed
this Ordinance, and each section, subdivision, paragraph, sentence, clause and phrase thereof,
irrespective of the fact that any one (or more) section, subdivision, paragraph, sentence, clause or
phrase had been declared invalid or unconstitutional.
SECTION VIII:
The City Clerk shall certify to the passage and adoption of this Ordinance and shall cause the
same or a summary thereof to be posted within fifteen (15) days after this Ordinance is passed and
adopted in at least three public locations together with the vote for and against the same, in the
Office of the City Clerk.
ADOPTED this 18th day of November, 2014.
Carol Herrera, Mayor
ATTEST: APPROVED AS TO FORM:
Tommye Cribbins, City Clerk David DeBerry, City Attorney
I, Tommye Cribbins, City Clerk of the City of Diamond Bar, California, do hereby certify that
the foregoing Ordinance was introduced at the regular meeting of the City Council held on the 18th
day of November, 2014, and was duly passed and adopted the same day, by the following vote, to
wit:
AYES:
COUNCILMEMBERS:
NOES:
COUNCILMEMBERS:
ABSENT:
COUNCILMEMBERS:
ABSTAIN:
COUNCILMEMBERS:
Tommye Cribbins, City Clerk
WRITTEN REPORT REQUIRED BY GOVERNMENT CODE
SECTION 65858(d) IN REFERENCE TO URGENCY ORDINANCE
(02)2014 SUSPENDING CHAPTER 8.26 OF THE DIAMOND BAR
MUNICIPAL CODE AND PROHIBITING THE OPERATION AND
ESTABLISHMENT OF MEDICAL MARIJUANA DISPENSARIES
Background:
On January 21, 2014, the City Council of the City of Diamond Bar adopted Interim Urgency
Ordinance (02)2014, prohibiting the establishment and operation of retail medical marijuana
dispensaries for a period of 45 days. On February 18, 2014, the City Council of the City of Diamond
Bar adopted Interim Urgency Ordinance (03)2014, extending the prohibition on the establishment and
operation of retail medical marijuana dispensaries for an additional period of 10 months and 15 days,
expiring January 20, 2015. The City Council adopted Ordinance (04)2014, amending the Municipal
Code to prohibit medical marijuana dispensaries of any kind. However, a legal challenge under the
California Environmental Quality Act has been filed seeking to have the Court determine that the
Ordinance is not valid.
Pursuant to Government Code Section 65858(d), at least ten (10) days prior to the expiration or
extension of a moratorium, the City Council must issue a report describing the measures taken to
alleviate the conditions leading to the adoption of the Interim Urgency Ordinance. This document
constitutes the written report required by Government Code Section 65858(d).
Discussion:
In 1996 California voters approved Proposition 215, commonly referred to as the Compassionate Use
Act ("Act"), which enabled seriously ill patients to legally possess, use and cultivate marijuana for
medicinal purposes under state law. Subsequently, SB 420 was enacted by the state legislature to
clarify the scope of the Act and to allow local jurisdictions to adopt and enforce rules and regulations
consistent with the Act.
Under federal law the manufacture, distribution, or possession of marijuana for any purpose is a
criminal offense. Under the Act, marijuana use for medicinal purposes has not been declared legal, it
simply is just not a crime under California state law as long as the person seeking the marijuana has
a doctor's "recommendation". Under the Act, "Primary Caregivers" and "Qualified Patients" may grow
and sell medical marijuana, while only Qualified Patients may use it. In any event, the Act does not
authorize the type of retail medical marijuana dispensaries that have been opening in various
California cities. Furthermore, there is an ongoing conflict between the Act and federal law, under
which it remains a crime to use, distribute or write a "prescription" for marijuana. This has led to DEA
raids on dispensaries throughout Southern California.
There have been a number of court cases discussing the interplay between federal and state laws
regulating in marijuana. In the United States Supreme Court decision of Gonzales v. Raich, 125 S.
Ct. 2195, the Court held that there is no medical necessity exception to the prohibition against the
manufacture, distribution and possession of marijuana under federal law. More importantly, the Court
also held that federal law prevails over state law when a conflict exists between the two and thus,
although medicinal use may not violate state law, it still violates federal law. Recently, in City of
Riverside v. Inland Empire Patients Health and Wellness Center (2013) 56 CalAth 729, the California
Supreme Court held that State law did not preclude the City of Riverside's authority to prohibit
marijuana dispensaries. Also, in Pack v. City of Long Beach (2011) 199 Cal. App. 4th 1070, a
California appellate court held that to the extent city regulations provided for the issuance of any
permit for marijuana dispensaries that it is preempted by federal law. The Pack case has since been
settled.
City staff and the City Attorney have studied the conditions related to medical marijuana dispensaries
in an effort to alleviate the conditions. Thus far, this research has included:
• A review of the actions taken by other local governmental agencies related to medical
marijuana dispensaries, including whether they are permitted, regulated or prohibited.
• A review of urgency ordinances related to medical marijuana dispensaries that have been
adopted by other local governmental agencies.
• A review and analysis of state and federal statutes and legal decisions associated with medical
marijuana dispensaries.
• A review of adverse impacts of medical marijuana dispensaries reported by other jurisdictions
and law enforcement agencies. Reports of adverse impacts associated with dispensaries
include, but are not limited to:
■ Increased crime, including burglary and robbery, in the vicinity of the dispensaries.
• Increased calls for public safety services/diversion of public safety resources from other
areas of the City to address calls related to the dispensaries.
• Reports of criminal activity in the vicinity of the dispensaries.
• Public smoking of marijuana.
■ Complaints by neighboring businesses or citizens in the area of the dispensaries.
• Loitering and disturbances in the vicinity of the dispensaries.
• A review and analysis of state and federal legal decisions related to medical marijuana
dispensaries.
In addition to these items, the City is in the midst of responding to a legal challenge to the City's
permanent prohibition on medical marijuana dispensaries. The case is scheduled to be heard in
January 2015. Although the City Attorney believes that Ordinance (04)2014 will be upheld, as a
backup measure to try and ensure the City Council's direction to prohibit dispensaries, it is
recommended that the urgency ordinance be extended for an additional 12 months. If during this time
period the Court upholds Ordinance (04)2014 and all appeal periods have lapsed, then City staff will
recommend the urgency ordinance be repealed.
Recommendation:
It is recommended the City Council receive and file this report.
C!T
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VOLUNTARY REQUEST TO ADDRESS THE CITY COUNCIL
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