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Home My WebLink About01/15/2013vlul l iii lu City Council Agenda Tuesday, January 15, 2013 6:30 p.m. — Regular Meeting The Government Center South Coast Air Quality Management District/ Main Auditorium 21865 Copley Drive, Diamond Bar, CA 91765 Jack Tanaka Ron Everett Mayor Mayor Pro Tem Ling -Ling Chang Carol Herrera Steve Tye Council Member Council Member Council Member City Manager James DeStefano City Attorney Michael Jenkins City Clerk Tommye Cribbins Copies of staff reports or other written documentation relating to agenda items are on file in the Office of the City Clerk, and are available for public inspection. If you have questions regarding an agenda item, please contact the City Clerk at (909) 8,39-7010 during regular business hours. In an effort to comply with the requirements of Title 11 of the Americans with Disabilities Act of 1990, the City of Diamond Bar requires that any person in need of any type of special equipment, assistance or accommodation(s) id order to communicate at a City public meeting, must inform the City Clerk a minimum of 72 hours prior to the scheduled meeting. Have online access? City Council Agendas are now available on the City of Diamond Bar's web site at www.CityofDiamondBar.com Please refrain from smoking, eating or drinking in the Council Chambers. The City of Diamond Bar uses recycled paper and encourages you to do the same. CITY OF DIAMOND BAR CITY COUNCIL AGENDA January 15, 2013 CALL TO ORDER: PLEDGE OF ALLEGIANCE INVOCATION: ROLL CALL: APPROVAL OF AGENDA: Next Resolution No. 2013-01 Next Ordinance No. 01(2013) 6:30 p.m. Mayor Alex Barrett, Executive Pastor, Church of the Valley Council Members Chang, Herrera, Tye, Mayor Pro Tem Everett, Mayor Tanaka Mayor 1. SPECIAL PRESENTATIONS, CERTIFICATES, PROCLAMATIONS: 1.1 Presentation of Certificates of Recognition to Winners of the Diamond Bar Holiday Home Decorating Contest for 2012. NEW BUSINESS OF THE MONTH: 1.2 Presentation of Certificate Plaque to Sushi Koshu, 20627 Golden Springs Drive, Ste. 2K as New Business of the Month, January, 2013. 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. 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. January 15, 2013 PAGE 2 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 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 Winter Snow Fest — January 19, 2013 — 10:00 a.m. — 4:00 p.m. — Pantera Park, 738 Pantera Drive. 5.2 Planning Commission Meeting — January 22, 2013 — 7:00 p.m., Windmill Community Room, 21810 Copley Drive. 5.3 Parks and Recreation Commission Meeting — January 24, 2013 — 7:00 p.m., Windmill Community Room, 21810 Copley Drive. 5.4 City Council Meeting — February 5, 2013 — 6:30 p.m., AQMD/Government Center Auditorium, 21865 Copley Drive. 6. CONSENT CALENDAR: 6.1 City Council Minutes — Regular Meeting of December 18, 2012 — Approve as submitted. 6.2 Parks and Recreation Commission Minutes — Regular Meeting of October 25, 2012 — Receive and File. 6.3 Ratification of Check Register — Dated December 13, 2012 through January 9, 2013 totaling $1,349,149.16. Requested by: Finance Department 6.4 Treasurer's Statement — Treasurer's Statement for November 2012. Recommended Action. Approve. Requested by: Finance Department January 15, 2013 PAGE 3 6.5 Transmittal of Comprehensive Annual Financial Report for the Year ended June 30, 2012. Recommended Action: Receive and File Requested by Finance Department 6.6 Adopt Resolution No. 2013 -XX: Establishing an Approved Vendor List as Defined by Ordinance No. 05(2006) to be in Effect from February 1, 2013 Until January 31, 2014 Recommended Action: Adopt. Requested by: Finance Department. 6.7 Approve Notice of Completion for Chino Hills Parkway and Chino Avenue Street Rehabilitation Project, Federal Project No. STPL- 5455(015). Recommended Action: Approve. Requested by: Public Works Department 6.8 Authorize Staff to Pursue Funding Partners for a Project Study Report (PSR) for the Missing Components of the State Route 57/State Route 60 Confluence Improvements. Recommended Action: Authorize. Requested by: Public Works Department 6.9 Authorize Repairs and Upgrades to Sheriff Department Mobile Command Post by Final Touch Coach Works in an Amount Not to Exceed $60,000 and Appropriate Necessary Funds from General Fund Reserves. Recommended Action: Authorize and appropriate funds. Requested by: City Manager Department 7. PUBLIC HEARINGS: None. 8. COUNCIL CONSIDERATION: None. 9. COUNCIL SUB -COMMITTEE REPORTS AND MEETING ATTENDANCE REPORTS/COUNCIL MEMBER COMMENTS: January 15, 2013 PAGE 4 10. ADJOURNMENT: Agenda #6.1 MINUTES OF THE CITY COUNCIL REGULAR MEETING OF THE CITY OF DIAMOND BAR DECEMBER 18, 2012 CLOSED SESSION 6:00 p.m., Room CC -8 Public Comments on Closed Session Agenda — None Offered. ► Government Code Section 54956.9(a) - Pending Litigation City of Diamond Bar v Sheikhpour, et al. Los Angeles Superior Court, Case No. KC064161 Closed Session adjourned at 6:20 p.m. with no reportable action taken. CALL TO ORDER: Mayor Jack Tanaka called the Regular City Council meeting to order at 6:30 p.m. in the South Coast Air Quality Management District Auditorium, 21865 Copley Drive, Diamond Bar, CA. CA/Jenkins reported that tonight's Closed Session was called to order at 6:00 p.m. with no public comments offered on the Closed Session item. The single item on the Closed Agenda was a matter of pending litigation — City of Diamond Bar v Sheikhpour, etal. The meeting was adjourned at approximately 6:20 pm. with reportable action taken. PLEDGE OF ALLEGIANCE: Council Member Steve Tye led the Pledge of Allegiance. INVOCATION: Monsignor James Loughnane, St. Denis Church, gave the invocation. ROLL CALL: Council Members Ling -Ling Chang, Carol Herrera, Steve Tye, Mayor Pro Tem Ron Everett, and Mayor Jack Tanaka. Staff Present: James DeStefano, City Manager; David Doyle, Assistant City Manager; Michael Jenkins, City Attorney; Ken Desforges, IS Director; Dianna Honeywell, Finance Director; Bob Rose, Community Services Director; Greg Gubman, Community Development Director; Ryan McLean, Assistant to the City 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 REPORTS AND RECOMMENDATIONS: CM/DeStefano announced that Washington Park, a small neighborhood park located at the corner of Washington Street and Lincoln Avenue has been recognized by the Southern California Chapter of the American Public Works Association, as an award winner for the Year 2012. December 18, 2012 PAGE 2 CITY COUNCIL Congratulations to the City Council for its foresight to develop the park, to the City's Community Services Department and David Volz Design. The park includes a variety of state-of-the-art community inspired elements that meet all of the requirements of today's water quality standards. The City has been awarded a plaque which is proudly on display in the City's Community Services Department. 3. PUBLIC COMMENTS: Lori Ingoglia, 24224 High Knob, stated her neighborhood has recently experienced mail theft and wanted to inform residents about car burglaries, stolen vehicles and residential burglaries during the past several weeks. Milan Dragojlovich, 24406 Gable Court, spoke about crime in the City and how residents can better organize to be aware. He also asked how to get on the City Council agenda to request that an ordinance prohibiting door to door solicitation in an effort to reduce crime be enacted. Robert Velazquez, 24336 Seagreen Drive, asked the City Council for help in protecting residents from break-ins, burglaries, etc. He asked if there was a Neighborhood Watch program in the City and if not, would the City Council help in initiating such a program. 4. RESPONSE TO PUBLIC COMMENTS: CM/DeStefano asked Captain Halm and/or Lt. Katz from the DB/Walnut Sheriffs Station to respond to the speakers comments, talk about DB's crime rates overall as well as, the exceptional support and resources provided by the City Council and Sheriff's Department including numerous Neighborhood Watch groups that exist within the City. CM/DeStefano stated that he had spoken with Mr. Dragojiovich and read excerpts from an email that he wrote to Mr. Dragojlovich in response to the email he received. In the email CM/DeStefano stated that DB has a very active and outstanding group of dedicated Sheriffs serving the community. He indicated that the City Council is very sensitive to any crime in the City and allocates substantial resources toward public safety. The City Council has always strongly supported Neighborhood Watch and there are dozens of Neighborhood Watch groups within DB and that the City supports the formation of more Neighborhood Watch groups. Station deputies are very active in crime reduction and will conduct special operations to catch criminals, especially when alerted to a spike in any given neighborhood or any other unusual activity that may take place. The City has a very low overall crime rate and that this is one of the reasons that several national magazines have rated DB as one of the best places for families to raise children, conduct business, etc. However, with that being said, any resident who is the victim of a property crime or any other crime may beg to differ and that both he and the City Council understand completely. Neighbors should be commended for joining forces to December 18, 2012 PAGE 3 CITY COUNCIL address the concerns in the neighborhood as well as the concerns raised by the speakers this evening. CM/DeStefano went on to announce that a Neighborhood Watch meeting has been scheduled for this Thursday evening at the Deane Homes Swim Club. Retired Deputy St. Amant presenting all the tools and techniques residents can use to create Neighborhood Watch programs to help identify unusual activity or people in the neighborhood. He will cover how to organize and be more vigilant in watching out for each other. Neighborhood Watch is strongly supported in the City. Signs are put up on a regular basis as well as replaced when they fade out. Questions related to solicitation and distribution of flyers and other material is a much more sensitive issue and there is not a simple answer. If the Council wishes he can have CA/Jenkins respond to that matter. CM/DeStefano stated that the City's crime statistics are well known, they are published in the Daily Bulletin and San Gabriel Valley newspapers in general as a comparison to other cities with DB being one of the lowest in the San Gabriel Valley. The City supports The Windmill publication, a community publication that is distributed to every address be it business or residential. For example, the November - December issue of The Windmill contains crime statistics. These statistics are published on a regular basis in cooperation with The Windmill. As one of the speaker's indicated, there is information on the City's website that leads the reader to public safety resources for emergency preparedness, animal control, sheriff and fire, with additional links to take the reader directly to the Sheriff's Department website (LASD or DBNValnut) which provide up-to-date statistics. Captain Halm stated that in addition to the excellent information provided by CM/DeStefano both he and Lt. Katz spoke to two of the speakers prior to tonight's City Council meeting and will schedule an appointment for them to visit the station as well as the Neighborhood Watch meeting scheduled for this Thursday. He and Lt. Katz will go through the program with them to show them what is in place with support of the Council and its resources. During the past nine years there have not been any cuts made to public safety and in fact, a position has been added. Even in these tough economic times, the City continues to add to its service. He and Lt. Katz are in constant contact with the DB team and staff. They hold weekly meetings with the crime analyst to find out where crimes are occurring in an attempt to put deputies where they are most needed. It may take a few days before a pattern is recognized since there are so few crimes in DB, but the department will eventually move its resources to the affected areas or bring additional resources to bare. He explained to the City Council and residents that last year the department had its biggest drop in crime in the region. In fact, the department and the City Council were honored by Sheriff Baca for the biggest five-year drop in crime. As CM/DeStefano has stated, one crime is too many. Crimes will happen. The Department is also dealing with the realignment under AB 109 where a lot of people are being let out that would normally remain incarcerated and the department is seeing that as a potential issue for crime waves which are perpetrated by individuals from outlying December 18, 2012 PAGE 4 CITY COUNCIL areas. The City has an excellent fingerprint program paid for by the City Council with which the department has had great success and the department continues to look for ways to lower the crime rate even more. 5. SCHEDULE OF FUTURE EVENTS: 5.1 Holiday Diamond Ride — November 23 through January 1, 2013 for residents 18 and over. Free shuttle services to and from Diamond Bar Shopping Center. For more information or to schedule a ride call 1-800- 578-6555. 5.2 Christmas Holiday — December 24 and 25, 2012 — City Offices will be closed in observance of the Christmas Holiday. City Offices will reopen Wednesday, December 26, 2012 at 7:30 a.m. 5.3 Holiday Tree Curbside Collection Program — December 26, 2012 through January 11, 2013. Trees free of decorations and flocking may be left at the curb. Any tree in excess of 6 feet in height must be cut in half. 5.4 Late Night Transit Pass Sale — Wednesday, December 26, 2012 until 7:00 p.m., Diamond Bar City Hall, 21810 Copley Drive. 5.5 New Year's Holiday — January 1, 2013 — City offices will be closed Tuesday, January 1, 2013 in observance of New Year's Day. City Offices will reopen on Wednesday, January 2, 2013 at 7:30 a.m. 5.6 City Council Meeting — January 15, 2013 — 6:30 p.m., AQMD/Government Center Auditorium, 21865 Copley Drive. 5.7 Winter Snow Fest — January 19, 2013 — 10:00 a.m. — 4:00 p.m. — Pantera Park, 738 Pantera Drive. 6. CONSENT CALENDAR: C/Chang moved, MPT/Everett seconded, to approve the Consent Calendar as presented. Motion carried by the following Roll Call vote: AYES: COUNCIL MEMBERS: Chang, Herrera, Tye, MPT/Everett, M/Tanaka NOES: COUNCIL MEMBERS: None ABSENT: COUNCIL MEMBERS: None 6.1 CITY COUNCIL MINUTES - Regular Meeting of December 4, 2012 — Approved as submitted. 6.2 RECEIVED AND FILED PLANNING COMMISSION MINUTES: 6.3.1 Regular Meeting of October 23, 2012. 6.3.2 Regular Meeting of November 13, 2012. December 18. 2012 PAGE 5 CITY COUNCIL 6.3 RATIFIED CHECK REGISTER — Dated November 29, 2012 through December 12, 2012 totaling $1,019,792.94. 6.4 APPROVED TREASURER'S STATEMENT OF OCTOBER 2012 AND REVISED TREASURER'S STATEMENTS FOR THE MONTHS OF JUNE, JULY, AUGUST AND SEPTEMBER 2012. 6.5 APPROVED ADJOURNING THE JANUARY 1, 2013 CITY COUNCIL MEETING TO JANUARY 15, 2013. 6.6 AUTHORIZED, AWARDED AND APPROPRIATED DIAMOND BAR CENTER IMPROVEMENT PROJECT IN THE AMOUNT OF $383,000 FROM THE CITY'S GENERAL FUND RESERVES. 6.7 APPROVED AMENDMENT NO. 1 TO THE COOPERATIVE AGREEMENT WITH THE COUNTY OF LOS ANGELES TO PROCURE TRAFFIC CONTROL SYSTEM SOFTWARE; AND, AUTHORIZED THE REIMBURSEMENT REQUEST IN THE AMOUNT OF $37,495, FOR THE PROCUREMENT AND INSTALLATION OF THE TRAFFIC MANAGEMENT CENTER VIDEO WALL MONITOR SYSTEM. 6.8 APPROPRIATED $14,775 FROM PROP C FUND BALANCE RESERVES AND APPROVED CONTRACT AMENDMENT WITH LOCAL AGENCY ENGINEER (LAE) ASSOCIATES, INC. IN THE AMOUNT OF $14,775 FOR PREPARATION OF LOS ANGELES COUNTY METRO'S 2013 "CALL FOR PROJECTS" FUNDING APPLICATION FOR AN ADAPTIVE TRAFFIC CONTROL SYSTEM. 6.9 APPROVED CONTRACT AMENDMENT IN THE AMOUNT OF $50,000 WITH RKA CONSULTING GROUP FOR PUBLIC WORKS/ENGINEERING STAFF SUPPORT SERVICES. 6.10 AUTHORIZED PURCHASE OF TEN (10) CLOSED-CIRCUIT TELEVISION (CCTV) CAMERAS FROM COHU IN THE AMOUNT OF $74,062.50. 6.11 APPROVED NOTICE OF COMPLETION FOR RESIDENTIAL AREA 1A AND ARTERIAL ZONE 6 ROAD MAINTENANCE PROJECT. 6.12 ADOPTED RESOLUTION NO. 2012-52: APPROVING THE APPLICATION FOR $257,098. IN GRANT FUNDS FROM THE RECREATIONAL TRAILS PROGRAM "MOVING AHEAD FOR PROGRESS IN THE 21ST CENTURY ACT (MAP 21) FUND" FOR THE PANTERA PARK TRAIL ACCESS. 7. PUBLIC HEARING: None December 18, 2012 PAGE 6 CITY COUNCIL 8. COUNCIL CONSIDERATION: 8.1 RATIFY CITY COUNCIL COMMITTEE APPOINTMENT AND ADOPT RESOLUTION NO. 2012-53: CONFIRMING THE APPOINTMENT OF SPECIFIC REPRESENTATIVES TO THE SAN GABRIEL VALLEY COUNCIL OF GOVERNMENTS. M/Tanaka announced his recommendations for Council Committee appointments and asked for a motion and second to ratify the appointments. ORGANIZATION DELEGATE ALTERNATE California Contract Cities Association Foothill Transit Board Four -Corners Transportation Policy Group Greater L.A. County Vector Control District Joint Powers Insurance Authority L.A. County Sanitation District No. 21 L.A. County City Selection Committee League of CA Cities — L.A. County Division San Gabriel Valley Council of Governments Southern California Assn of Governments (SCAG) Tres Hermanos Conservation Authority Wildlife Corridor Conservation Authority (WCCA) Tye Chang Tanaka Herrera Herrera Everett Tye Tanaka Everett Tye Tanaka Everett Tanaka Everett Chang Tanaka Everett Herrera Chang Everett Herrera Everett Tanaka Everett STANDING COMMITTEES City Council Goals/City Manager Evaluation Tanaka Everett Economic Development Chang Everett Industry East Development Advisory Committee Tye Herrera Legislative Chang Herrera Lighting/Landscape Assess Dist subcommittee Everett Tanaka Neighborhood Improvement Everett Tanaka Public Safety Committee Tanaka Everett Sphere of Influence/Annexation Herrera Chang LIAISON Chamber of Commerce Chang Everett Diamond Bar Community Foundation Tye Chang Library Herrera Tye PUSD/City Everett Tanaka Senior Citizen Herrera Tanaka WVUSD/City Chang Everett At the request of MPT/Everett, CM/DeStefano explained that the City has had a variety of standing committees that have met more frequently over the years than those that are listed as "Ad Hoc" Committees. The Ad Hoc Committees that are listed tend to meet less frequently and some have not met in several years. CM/DeStefano stated that CA/Jenkins has recommended that all of the Ad Hoc December 18, 2012 PAGE 7 CITY COUNCIL Committees become "Standing" Committees because while they may not have met frequently they remain on the list of important committees for the City Council to consider as the need may arise and therefore should be added to the Standing Committee roster. CA/Jenkins stated that if a committee simply exists indefinitely in time it is a "standing" committee and should be listed among the Standing Committees. If a committee is created for a temporary period of time and for a very specific purpose that would be an Ad Hoc Committee which is a committee that can be created at any time if and when an issue arises. It is his opinion that the City Council should decide either that the Ad Hoc Committee is a Standing Committee or should be dissolved entirely if there is no further need for the committee or, the City Council should create it with the understanding that it would be temporary and that it would be dissolved as soon as the purpose of the committee has been satisfied. MPT/Everett asked if action was required to delete the Ad Hoc Committees and meet as needed and continue standing committees from Economic Development down through Sphere of Influence/Annexation. CA/Jenkins asked for clarification that MPT/Everett was asking for deletion of the Ad Hoc Committee heading. MPT/Everett said that was his understanding of CA/Jenkins' comments. CA/Jenkins said that would be appropriate. M/Tanaka asked if there was additional action required. CA/Jenkins responded that deleting the heading would resolve the matter but only with the understanding that all of the Standing Committees are Brown Act bodies and meetings would have to be noticed for public meeting with agendas posted accordingly. MPT/Everett moved, M/Tanaka seconded, to remove the Ad Hoc Committee heading. C/Herrera offered a substitute motion to approve appointments as presented with two exceptions: For the San Gabriel Valley Council of Governments appoint as delegate Herrera with alternate Everett and for the Joint Powers Insurance Authority appoint as delegate Tye with alternate Everett and adopt Resolution No. 2012-53 stating those names. C/Chang seconded the substitute motion. She said she felt that with the uncertainty of the San Gabriel Valley Council of Governments and given C/Herrera's experience on that board it seems imperative that she should continue being the delegate. COG is experiencing some turmoil and with the potential for separation between COG and ACE she feels it would be beneficial December 18, 2012 PAGE 8 CITY COUNCIL for C/Herrera to continue serving as the delegate. C/Herrera said that with respect to the Joint Powers Insurance Authority there are a couple of individuals that are dropping off of the Executive Board. Council Member Tye has been on that board for several years and has an excellent opportunity to be an officer and therefore feels it is advantageous for DB to have one of its Council Members as an officer on the Authority. MPT/Everett said that as the discussion goes regarding the COG, one key interest is to have as much visibility and communication as possible and he respects the experience of C/Herrera. His question is, is it practice or could it be that both the delegate and alternate attend meetings as available? Is there only one vote for the City so that the vote would go to the delegate? He agreed that COG is at a crossroads and needs support to provide benefit to the region and the City. C/Herrera said that as a past president of COG she can answer MPT/Everett's question that it is typically the delegate who votes on issues at the governing board meetings. Some cities often have their delegate and their alternate attend the meetings but only one votes and only the delegate can enter the closed session unless the delegate is not present. There have been times when she as the delegate has not attended the meeting and at that point the alternate attends, votes and goes into the closed session. M/Tanaka said that with some of the subcommittees there have not always been reports forthcoming for the rest of the Council and some of the appointments were made with that in mind. With the section in the agenda that calls for Council Subcommittee reports hopefully that will address some of those issues. C/Chang said when she was first elected to the City Council she attended many meetings on her own without being appointed as the City's delegate and because of her participation in those meetings it has allowed her to get involved on the Executive Board of Contract Cities as well as, moving up within the League of California Cities to become the incoming president next year. She encouraged anyone to participate to gain information and participate on behalf of the City as long as they have the opportunity to do so with the exception of closed sessions. It has been enlightening for her and she encouraged MPT/Everett to attend as many meetings as possible if he has an interest in doing so. C/Herrera's substitute motion carried by the following Roll Call vote: AYES: COUNCIL MEMBERS: Chang, Herrera, Tye NOES: COUNCIL MEMBERS: MPT/Everett, M/Tanaka ABSENT: COUNCIL MEMBERS: None 9. COUNCIL SUBCOMMITTEE REPORTS AND MEETING ATTENDANCE REPORTS/COUNCIL MEMBER COMMENTS: December 18, 2012 PAGE 9 CITY COUNCIL C/Herrera stated that as the delegate and member of the Executive Board for Foothill Transit she had attended its meeting last Friday and that in the past had spoken about Foothill Transit's plan to support and build a Park 'n Ride parking facility on the property currently owned and maintained by Caltrans. DB was looking for a cooperative agreement with Caltrans to transfer the property and with that, would include the transfer of responsibility for the storm drain. This would mean that once the property was transferred, Foothill Transit would ultimately own the facility and be responsible for the storm drain. Unfortunately the Board felt that they did not have the capacity to maintain and potentially repair the storm drain so the Foothill Transit Board decided that they would no longer pursue building the facility in DB at the Caltrans site. She wished everyone Happy Holidays in spite of the enormity of colds and flu this season and hoped everyone would stay safe and healthy. C/Tye said that last Friday it was a privilege to attend the Diwali Festival celebration at the Diamond Bar Center with the Indian Community. Diamond Bar is a contract city and he felt the City was very fortunate to have terrific contract services. He believes DB has the best police department with the LA County Sheriff's Department and terrific relationships with the City's trash haulers, both Waste Management and Valley Vista. C/Tye stated that it is a privilege to bring to the attention of the residents this evening that The Daily Journal, the State's leading legal newspaper, has named Mike Jenkins and his wife Christi Hogin as among the top 25 municipal law attorneys in California for 2012. Mike has acted as DB's City Attorney for many, many years and recognition like this is not like his which is sales oriented where one year a person might be the best salesman, but is truly recognition of a career and outstanding effort in municipal law. Congratulations to Mike and Christy. He wished M/Tanaka a Happy Birthday and everyone a very, very Merry Christmas and Happy New Year. C/Chang reminded everyone they can follow her on Facebook, Twitter and Foursquare. When she checked in at the Diamond Bar Community Foundation's Holiday party at East 180 she noticed that when she was there in May someone had commented that "the Mayor of DB is here having Dim Sum" which led her to believe that people are paying attention. When she is out and about she would like for people to say hello and check in with her. She attended the Contract Cities Executive Board meeting for discussion of the 2013 Legislative Orientation Tour scheduled from January 6-8 where she and C/Tye will represent the City. She attended the San Gabriel Valley Chamber Corporate Citizen of the Year luncheon honoring Puente Hills Hyundai as well as attended the San Gabriel Valley YMCA holiday party where former DB Mayor John Forbing served as Santa Claus. She also attended the League of California Cities and Independent Cities Association All League Reception and a City Selection meeting a few weeks back. She too attended the Diwali Festival. She attended the Public Safety Appreciation luncheon and thanked the Sheriff's Department for a great job. Last year when the City asked for more support it was interesting because some other deputies came in to patrol the area. Some people were stopped and the City received complaints for excessive patrolling. In her opinion, she believes the Sheriffs Department has been doing a great job in monitoring DB December 18, 2012 PAGE 10 CITY COUNCIL neighborhoods and it is a great thing to be active with one's Neighborhood Watch. She commended all of the residents who spoke encouraging everyone to pay attention to what is going on in their neighborhoods which she believes is necessary to support the Sheriffs Department. She participated in the Holiday Home Decorating Contest with staff. There were a lot of homes with beautiful lights. As they drove through the City they found a lot of beautifully lighted homes that did not enter the contest. One in particular had a sign asking people to tune in to 98.5 FM so they could see that the lighting was coordinated with the music. Today she attended the Diamond Bar Senior Citizen's Club Holiday luncheon with M/Tanaka and MPT/Everett. The Diamond Ranch High School Choir performed and they were phenomenal. She also congratulated CA/Jenkins on his acknowledgement and thanked him for his many years of service to DB. She took notice of Ann Curry's suggestion on Twitter for 26 Acts of Kindness to counter the violence and murders that occurred in Newtown and has pledged to complete her acts of kindness by the end of the year. She encouraged everyone to consider participating and wished everyone Happy Holidays. MPT/Everett acknowledged public comments during the December 4 City Council meeting during which DBHS students alerted the Council to a wonderful person, Danika Tibayan who had recently passed. He was privileged to join her friends at a memorial honoring her last Friday, December 7. Immediately following that he was privileged to attend one of the celebrations with the Sheriff's Station Holiday Celebration which he recognized as team building. There was great spirit, attitude, energy and communication. It is just a delight to, at a minimum once a year, sit face to face across the table and reinforce team building and honor the season and the people. He too was privileged to attend the Diwali Sunshine Senior's celebration that evening. It was a great celebration. It was a great seasonal celebration. The other thing they do is they focus on Sankara Eye Foundation which raises a significant amount of funds to open eye clinics across the country in India and have a real focus and a real service attitude and spirit. Next there was another item that took some attention at the last public comments and that was the "Clean Water -Clean Beaches" measure. He showed a publication from Supervisor Don Knabe highlighting this measure. He looked at his tax bill and he would encourage everybody to find that document that may have looked like throw away mail before January 15. Residents need to think about that and how it applies to them and if they choose to protest make sure to file an Easy Card to protest or attend the meeting that is listed for Tuesday, January 15, in the Board of Supervisor's Hearing Room. For more information there is a phone number and a website. C/Everett also attended the Rowland Heights Community Coordinating Council meeting. They had a wonderful informative speaker. The issue was "Free Ontario Movement" and the effort by the City of Ontario to regain ownership of the Ontario airport from the Los Angeles World Airport Authority. The City of Ontario doesn't own or manage the property. MPT/Everret stated that this is his favorite airport and is becoming a vacant place as time moves forward and he is concerned. Speaker, Alan Wapner, Ontario City Council Member is available and will speak to any organization about Ontario's efforts to take over ownership of the airport. He is informed, he has all of the facts and it appears to be a no-brainer except to LAX December 18, 2012 PAGE 11 CITY COUNCIL and they have their authority and they have their objectives and their plans and sadly, it appears that the City of Ontario Airport which is LAX Ontario Airport is kind of a stepchild and he encouraged folks to follow up on that. The folks at the Coordinating Council were alarmed and they could not believe what they were hearing. They really thought Ontario was on its own, they did not realize all of the problems that exist. So pay attention, get involved if you can and protect our airport and get cars off the road that are now driving to LAX instead of Ontario Airport. He thanked Monsignor Loughnane for his always appropriate and thoughtful invocation which provides a context and focus for the City Council meeting and for the community which he appreciates. It is extremely important. People like we've talked about — Danika who is a student, the Sheriff's and all of those good people, fire and all of our first respondents — all are important and need protection and consideration. He thanked the folks who spoke today. There is no doubt in his mind since he has been on the City Council; Neighborhood Watch is one of the City's prize -performers and the most important because residents say so all of the time at Neighborhood Watch meetings. The key is to organize Neighborhood Watch and then follow through and then members can be the eyes and ears that help DB Sheriffs who are the pros and will follow up with professionalism. So that's the right answer he is convinced and he is sorry he will not be able to make that meeting but normally that is his path is to attend every Neighborhood Watch because of the importance and to make sure people in the audience and those watching and those who have Neighborhood Watches, keep them alive because it is a powerful tool in crime prevention, be it mail fraud, burglaries, etc. May everyone find joy beyond understanding and beyond what the nation has experienced in the last couple of days with the Joy of Christmas and have a peace that makes your joy and your family special. This is the time. He wished everyone a Merry Christmas. M/Tanaka said that he had an opportunity to get to Danika Tibayan's celebration of life, a young DBHS senior whose life was taken too soon. Two Wednesday's ago he participated in a Worldwide Police Station Visitor's Week which was organized by Altus Global Alliance. Our team toured and observed the Walnut/DB Sheriff's Station. Each team member took a survey and discussed different areas such as community orientation, physical conditions, equal treatment of the public regardless of age, gender, ethnicity, minority status or sexual orientation. Another area they looked at was transparency and accountability and detention conditions and must report for our team our Walnut/DB station had flying colors with great seals of approval. He thanked everyone for maintaining the station as they do and for being responsive to the public as well. He attended the Walnut/DB Station's Holiday dinner which was well attended by both sworn and non -sworn staff members and their families. MPT/Everett and he attended the last portion of the Sunshine Senior's Diwali Celebration and Fundraiser for the Sankara Eye Foundation and helping their efforts to conduct eye exams, surgeries, to improve vision and prevent blindness in India. Next was the Public Safety luncheon to thank the Deputy Sheriffs, Firefighters, Humane Society, Ambulance drivers and Paramedics and fingerprint specialists who all help to fight crime in the City of DB and they are all working to December 18, 2012 PAGE 12 CITY COUNCIL keep our City safe. M/Tanaka also attended the DB Senior's Christmas Holiday dinner/dance and stated that it was a great time with good friends, good food and good music and lots of gifts during the drawings. Last Saturday there were 25 DBHS Leo's who helped with the Library children's gingerbread house construction and again like last year the building inspector had to red tag a few of the gingerbread houses that were leaning a little to the left or right and were deemed to be unsafe. The City staff holiday potluck luncheon was a great event with lots of good food including a roasted turkey. Again, it is our opportunity for the City Council to say thank you to the great City staff for their hard work all year long. Later that afternoon he had an opportunity to address two and one-half classes of third graders at Castle Rock Elementary School. He talked with the students about rights and responsibilities of residents from a third grader's perspective. There were lots of questions about the Gabrielino-Tongva Indian Tribe who resided in the San Gabriel Valley. This afternoon was the DB Senior's Christmas luncheon attended by C/Chang and MPT/Everett where there was lots of great food and gifts for all. The special treat was the choir from DRHS and they were all dressed in Charles Dickens period outfits. He congratulated Mike Jenkins and Christi Hogin for their recognition for some outstanding work. This evening he announced he would adjourn tonight's meeting in memory of the students and adults who died in the tragedy in Newtown, Connecticut as well as in memory of Kay Fukushima, Past International President of The International Association of Lions Club. He wished everyone a Merry Christmas and Happy New Year. ADJOURNMENT: With no further business to conduct, M/Tanaka adjourned the Regular City Council Meeting at 7:38 p.m., in memory of the students and adults who died in the tragedy in Newtown, Connecticut, and in memory of Kay Fukushima, Past International President of The International Association of Lions Club. TOMMYE CRIBBINS, CITY CLERK The foregoing minutes are hereby approved this day of 2013. JACK TANAKA, MAYOR CITY OF DIAMOND BAR Agenda No. 6.2 MINUTES OF THE PARKS & RECREATION COMMISSION DIAMOND BAR CITY HALL - THE WINDMILL ROOM 21810 COPLEY DRIVE, DIAMOND BAR, CA 91765 OCTOBER 25, 2012 CALL TO ORDER: Vice Chairman Liang called the Parks and Recreation Commission meeting to order at 7:00 p.m. in the City Hall Windmill Room, 21810 Copley Drive, Diamond. Bar, CA 91765. PLEDGE OF ALLEGIANCE: Commissioner Grundy led the Pledge of Allegiance. ROLL CALL: Present: Commissioners Dave Grundy, Ted Owens, Dave Roberto and Vice Chairman Benny Liang Absent: Chairman Lew Herndon was excused. Staff Present: Bob Rose, Community Services Director; Anthony Jordan, Parks and Maintenance Superintendent; Christy Murphey, Recreation Superintendent; Mickey McKitrick, Recreation Specialist, and Debbie Gonzales, Administrative Coordinator. CALENDAR OF EVENTS: As presented and amended to include the Halloween activities, by CSD/Rose. 1. CONSENT CALENDAR: 1.1 Approved Minutes for the September 27, 2012 Regular Meeting. C/Owens moved, C/Roberto seconded, to approve the Consent Calendar as presented. Without objection, the motion was so ordered with Chair/Herndon being absent. 2. INFORMATIONAL ITEMS: 2.1 Recreation Program Update — RS/Murphey C/Roberto asked how often the Yoga Class meets and RS/Murphey reiterated that they meet twice a week on Monday and Wednesday with two classes per session. C/Roberto asked if it was typical for classes to get bounced around as much as this class and RS/Murphey responded that it was not typical. It has been a struggle to find a location for the classes. The instructors have changed times but now the times are fairly consistent. The classes are 6:30 to 8:00 p.m. and instructors want the classes in the same room both nights which presents a challenge, especially because the classes last for one and one-half hours instead of the usual one hour timeframes. Some classes accommodate kids and the OCTOBER 25, 2012 PAGE 2 P&R COMMISSION City would prefer to keep the classes at the Diamond Bar Center instead of Pantera Park, for example, where it is more isolated. At this time it is working out well at Pantera Park but it is not the favorite location because the park is rather noisy at times. VC/Liang asked the size of the class and RS/Murphey responded that it has been as high as 20 participants. Currently, there are six in one class and nine in the other. Ten years ago there were. 30 participants in each class. Since that time, however, the City has offered a larger variety of fitness classes. 2.1.1 Power Point Presentation on the Senior Softball Program — RS/Mckitrick C/Grundy asked who provides the umpires and RS/McKitrick responded "M&L Sports." The entrance fee pays for the officials and participants pay $20 for their jerseys. C/Grundy asked if the City had a good sportsman policy and RS/McKitrick responded that there have been no problems with the local teams. 2.2 Parks Report — PMS/Jordan 2.2.1 Power Point Presentation on Silver Tip Park — PMS/Jordan 2.3 CIPProjects— CSD/Rose 2.3.1 Painting of Lodge Pole Fencing at Sycamore Canyon Park — CSD/Rose stated that about a year ago a Brownie group requested installation of fencing between the Tot Lot and the creek at Sycamore Canyon Park. The fencing has been installed. 2.3.2 Trails Free Standing Interpretive Exhibits — CSD/Rose reported that Ace Construction has received the panels and have been installing the panels up at the mesa of Sycamore Canyon Park this week. The installation should be complete within a week. The panels for the Summitridge side have been received but the mounting materials have not yet been delivered. 2.3.3 Dog Park at Pantera Meadow — CSD/Rose indicated that the dog park is being worked on. Today the walkway was prepared for concrete and the first pour should occur tomorrow. The walkway should be done by next Friday and work will commence on the fencing on Monday and should be completed within two weeks. The woodchips will be put down and staff has been trenching for the drinking fountain. The park should be ready for the scheduled Grand Opening on November 17 at 1:00 p.m. OCTOBER 25, 2012 PAGE 3 P&R 2.3.4 Design of Grandview Trail and Grandview Trail Link — CSD/Rose stated that to him this is a very exciting project because this is the part of the trail at Summitridge Trail System near the Diamond Bar Center that will complete the loop around the open space. Staff has interviewed prospective consultants to assist with this project and staff's recommendation will be put forward to the City Council at its November 6 meeting for award of contract. The recommended company for the contract is TKE Engineering and Planning and their primary company individuals Jeff Scott and Ron Hagan who were involved with the Parks Master Plan process. The first part of the project (Grandview Trail) goes from the overflow parking lot at Diamond Bar Center down to a shade shelter and the second part of the project is the Grandview Link that goes from the Grandview Trail connecting to the Canyon Loop Trail. Grandview Trail design is slated for the 2012/13 Fiscal Year with construction in the 2013/14 Fiscal Year. Construction of the Grandview Link will most likely occur in the following fiscal year depending on funding. Grant funding is available for the first part of the project and grant funds are being sought for the second 50 percent of the project. The City has submitted an application for a Proposition 84 Grant and will submit an application for a Recreation Trails grant and will continue to pursue grants from the Rivers and Mountains Conservancy as well as, check with Supervisor Don Knabe's office to see if the City is able to get some Safe Parks Act funding. 2.4 List of Pending Commission Requests — CSD/Rose 2.4.1 Memorandum of Understanding with PUSD and WVUSD — no progress to date. 2.4.2 Street Banners — discussion at staff level regarding memorial for Veterans who have died during their service. 2.4.3 Swings at Parks — resident scheduled to appear before the Diamond Bar Community Foundation in November. 2.4.4 Pickle Ball— demonstration at Pantera this weekend. 2.4.5 Site D — there was a community meeting tentatively scheduled for November 10. Since staff has not received an update CSD/Rose said he would be surprised if the meeting took place. When staff learns when'the meeting scheduled for Castle Rock Elementary and hosted by the school district will take place the Commissioner's will be notified. OCTOBER 25, 2012 PAGE 4 P&R COMMISSION 2.4.6 Trail Connection from Silver Tip to Pantera — Once the Helipad is finished staff will determine whether this is a project with which the CCC can assist the City. 2.4.7 Longview South & Stardust Parks — plans moving forward. 2.4.8 Stage Lighting and Technology Improvement Plan at Diamond Bar Center — the City's IT Department is collecting proposals from companies that would provide the technology improvements. 2.5 Financial Summary for 2005106 through 2011112 Fiscal Years for Parks & Recreation — CSD/Rose CSD/Rose stated that this report is being offered to the Commissioners this evening in accordance with their requests to provide comparison numbers. The report shows budget numbers approved by City Council, actual expenditures and percent of monies actually spent. The lower half of the sheet shows the revenues starting with the revenue goals, actual revenue collected and actual percentage of revenue generated compared to the goal. This report will be updated annually. OLD BUSINESS: None NEW BUSINESS: Commission Meeting Schedule for December 2012. C/Roberto moved, C/Owens seconded, to adjourn the December Parks and Recreation Commission meeting due to lack of quorum. Without objection, the motion was so ordered with Chair/Herndon being absent. 5. ANNOUNCEMENTS: C/Roberto thanked staff for their reports. Senior Softball League was doing so Halloween events planned for next week. He said he was happy to learn that the well. He also looked forward to the C/Grundy thanked staff for their efforts toward their presentations, programs and facilities, all of which look great. C/Owens said he would not be attending the CPR conference in March 2013. He thanked staff for their hard work and said the Power Point presentations were very informative. The City parks look very nice when compared to other surrounding cities. VC/Liang said he visited the Diamond Bar Center and found it to be very clean as usual and thanked staff for the great job. OCTOBER 25, 2012 PAGE 5 P&R COMMISSION ADJOURNMENT: C/Grundy moved, C/Owens seconded, to adjourn the Parks and Recreation Commission meeting. With no one objecting and no further business before the Parks and Recreation Commission, VC/Liang adjourned the meeting at 7:56 p.m. The foregoing minutes are hereby approved this/�Tiday of /Il v , 2012. Res ctful S��{{ubmitted, B � �, E, ECRETARY Attest: CITY COUNCIL TO: Honorable Mayor and Members of the City Council FROM: James DeStefano, City Manager Agenda '# 6.3 Meeting Date:.Ianuary 15th, 2013 AGENDA REPORT TITLE: Ratification of Check Register dated December 13, 2012 through January 09, 2013 totaling $ 1,349,149.16. RECOMMENDATION: Ratify. FINANCIAL IMPACT: Expenditure of $ 1,349,149.16 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 December 13, 2012 through January 09, 2013 for $ 1,349,149.16 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 Fua Accounting Technician REVIEWED, BY: i Finance Attachments: Affidavit and Check Register — 12/13/12 through 01/09/13. 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 December 13, 2012 through January 09, 2013 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 Integrated Waste Mgt Fund AB2766 - Air Olty Mgt Fund Com Dev Block Grant Fund COPS Fund - Public Safety LLAD 38 Fund LLAD 39 Fund LLAD 41 Fund Capital Imp Projects Fund Computer Eq Rep] Fund Signed: Dianna Honeywell Finance Director Amount $954,427.67 $123,541.05 $55,449.36 $25,456.38 $1,550.00 $978.07 $5,000.00 $19,440.88 $30,605.89 $26,738.53 $99,088.89 $6,872.44 $1,349,149.16 r � N M M O O O O V .n M N M N N O V O N N N V O a Y V C E U N O ai EH N vi M fA M o O m N � V N d3' x UO Q O z r U z z O O O U O W w U ❑ a5 m U z Y h co r Q v, O O o M m r co In N r Mco 0 0 0 0 N io N of ui .- vi ri � ri co r o 0 o ri o a � v ni E N Q O O O O V O O O O O V O (O V O O V O O � O ik O O O M O O O O O O O O O O OU O O O O O O O O O- ❑ C V V O M M M M N N O O O O M M N N OO M M O O M M M M N N N N O O O O M M OJ r N N �(] N N N N N O O O V O O O O O O O O O [+l M M O O O O O O 0 0 0 N N N LL o o p oOf > ~ O Z) ZF7 O K U N O z d N > O Z z K w_ a O U U p � U W p a J F- 0 Z W w O Q W z m U Z_ 2 p Q w J LL w w z z oo Q Q ❑❑ J J O O m U K w w Z Z qLL W N F- Y ❑❑ a a W W W W a a a a a a a a >>> > N m N N a LL F d K K ac�ww U) ❑ J J U N Y K> W W a� 0 O W m m ❑ Z ~ O D U Z `� z z Q O w w d LL W Z p W Z O Q U W (If M N K LL Q Q r ❑❑ CL K a O O 0 W W U a a J z O O z U U Q J J J J a.a m a a a a m m U U m E o .O > > w F' z Q y Q C7 a O U W Q U z 2 F' y m Z CO m = U w W Q p p Q Q w w 2 2 [Y f1 LL' Q Q N Y N Z W m J J Q Q W W Z Z Z Z O O U U K K w w CL ❑❑ m m z z z z Z Z Z ZK x x== J J J J J J J J Q Q Q Q L K L ofLd 2i 2 0 0 0 0 ¢¢ a Q z z z z K K K O O O O LL LL LL LL J J J J << Q Q U U U U K K U O O O O z Z Z Z O O U O Q Q Q Q M (n N W z Z Z Z 0 0 0 0 ¢ Q Q¢ z z z z CL K Kw O O O O LL LL LL LL J J J J Q Q Q Q U U U U m Q U 0 ❑ W W W Z Z z w w w >>> 0 0 0 O O O > p p p U U U N a E ' r m ro rn m m o m � rn N m M w v m N m co w Y o 0 0 0 0 0 0 0 0 0 L U N N N N N N N N N N N N N N N N N N N N N O N O N O N O O N N O N O O N N O O O O N N N N O O O O N N O O O O L N N N N N N N N N N N N N N N N N N N N r � N M M O O O O M N N N O O N N N V Y V V V < x UO Q O z r z z O O O U O W w I I�- I I�! 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w � N J y ]d m Y a o W a r 7 a a M ON Z ¢ v N m W O 0 o a x K m m U r o O ¢ m ¢ Z O co U Z ¢ } 3 N m o � m � w W e� J LL Z m W O z N EM m o M O t0 M V C W O O N 0 01 1p N c0 N O N N - N O t0 m O> N co r m co N e� M O t0 M V C W O O N 0 01 1p N c0 N O N N - N O t0 m O> N r of M M O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 V V V V V V V V V V tI V V V V V V V V V V V V V V V O M M M O N N N O O O O O O O O O O O O O O O O O O N M M M N m 0 0 v M c- � M N N cv co rn m rn rn m m m m m M M M M M O O O V N M N O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O W K a a (n cn N U U w Z J J J J J J J J J a QQ QQ QQ QQ Q¢ QQ OW OW Oa K K w K K K W K K m p LL Z o 0 0 z z z w M F¢ z z z z z z z z z O m m m 0——— 0 O z w w w w w w w w w fn N N In (n fn W, Ch 0 (n O N 6 K W W W W W W W W W W W W W U W W W W W W W W W W W W J J J J J J J J J J J J J J J J J J J J J J J J J a a a a a a a a a 0 a a a a a a m a a a m a m a a m a a a a a a� a m m a m a m a m a m a m a a a a a a U U U U U U U U U U U U U U U U U U U U U U U U U U Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z W W W W W w W w w w W W W W w w W W W w w w W W W W U U U U U U U U U U U U U U U U U U U U U U U U U U lL IL ll. a LL LL w LL ll LL LL a a a W LL LL LL LL LL LL LL a a W a LL a LL a LL W LL LL LL LL LL W LL LL LL LL W LL LL LL LL LL LL W a W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N N N O M M M M M M M M M M M M M M M M M M M M M M M M M M O O O O O O O O O O O O O O O O O O O O O O O O O O N N N N N N N N N N N N N N N N N N N N N N N N N N I m m O O o 0 O O 3 O O m O N M N O O V V O N N N O E E r o Ci n a m ¢= � O O N O N r N N N O O (\ V co M O O M r M � O N m M O l[l O O V U N O �f1 O O N O m a co co h in co 0 N m N N N O 0 o N N N N N N o of o ai N M m O M M V M M V m 0 N h N N N E M V ! 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Ia1 z z ~ Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q C w w w w w w w W W w J J J J J J of (if (if of Ir 0� 0 0 0 C7 0 C7 C7 U 0 0� m m xG� Of0� af w w w w w w w w Q a a a a a a a a <n N rn N �n v1Z�J� v� tZ�m1 z z z z z z Z Z z o Y Y } } } } } Y c Q Q Q Q Q Q Q Q J J J J J J J J W W W W W W W W aaaa(if (if aa Q Q Q Q Q Q Q Q 0 C7 0 0 0 0 0 0 FFFFFFFF- E z 'D Y N U O L U N M M M M M M 0 0 0 0 6 .M- 6 0 0 U N N N N N N N N U 0 0 o a n o0 O o N m r f0 M M V O 6 O 4 N m m N N c0 V M O N co O O N M M r N M M W O M N N N V M O Ol V M � N N M cp � O> In N N h M M r N V V N N h N t0 V '- N N O O O N O O O O O O O O O O O O O O O O O O O O O O O O O O N N N O N N N N N N N N N N M 0 0 0 0 0 0 0 0 0 0 N N y d V N M M M M M M O O O O O O Cf) w z 7 U z co co co co co � F w a a a a a a a a a a W O - - .N- .N- - M M Q w U U U K K K K K K K CC 0 K ll] m m LL W W W W W W W W W W K � � O W LL LL LL LL w- LL LL LL LL LL OJ d (n N to to U N z N NN QN z N U of K K K K K K K K K h i- F F F F F F J � (If � of v v M M O O M M z z ¢ C J J J z z CL d' K K d' d' CL K � � In fn fn lWL lWl lWl. IWL LWL lWL lWL lWL lwi lWi } } Y 0 0 g§ g g g g g g g g W W z z z W F F F F F F F F F F J J J J J J J J J J Q 0 0 0 0 0 O O O O O F F X X K a, K K K K KK CL z z } Y Y Y Y Y} Y} Y Q Q Q Q U Q Q Q Q Q Q Q Q Q Q >> O a a a a a a a a a a a a N N N a a N N N N N M M M M 0 0 0 0 0 O O O O O O N N N N N O O O O O N N N N N N O O O O O N N N N N M M M (\l t\ M N N N N N (\"\l (\ C\\l M t\ N N N N N T a v M CITY COUNCIL �'Q�Reoa�2� r9Sg TO: Honorable Mayor and Members of the City Council t VIA: James DeStefano, City Man TITLE: Treasurer's Statement — November 2012 I:jxK07LTA ILTil2101I9L'\1N7►i Approve the November 2012 Treasurer's Statement. FINANCIAL IMPACT: No Fiscal Impact BACKGROUND: Agenda # 6.4 Meeting Date: Jan. 15, 2013 AGENDA REPORT Per City policy, the Finance Department presents the monthly Treasurer's Statement for the City Council's review and approval. This statement shows the cash balances with a breakdown of various investment accounts and the average yield to maturity from investments. This statement also includes an investment portfolio management report which details the activities of the investments. All investments have been made in accordance with the City's Investment Policy. PREPARED BY: Susan Full, Senior Accountant REVIEWED BY: Finance Director Attachments: Treasurer's Statement, Investment Portfolio Report 1 Ass is ht tityM anager CITY OF DIAMOND BAR - CITY TREASURER'S REPORT CASH BALANCE AS OF NOVEMBER 30, 2012 BEGINNING CASH BALANCE $20,222,898.30 CASH RECEIVED Cash Receipts $1,545,240.02 Total Cash Received $1,545,240.02 $21,768,138.32 EXPENDITURES Checks Written ($1,422,386.67) Payroll Transfers (357,868.71) Wire Transfers Returned Checks (110.00) Charge Card Fees & Other Adjustments (2,971.25) Total Expenditures ($1,783,336.63) CASH BALANCE AS OF: November 30, 2012 $19,984,801.69 TOTAL CASH BREAKDOWN Active Funds General Account ($179,318.02) Payroll Account $41,311.95 Change Fund $1,000.00 Petty Cash Account $500.00 Cash With Fiscal Agent $249,478.13 Unamortized Discount on Investments $1,643.37 Total Active Funds $114,615.43 Investment Funds: Local Agency Investment Fund $7,276,789.57 Corporate Notes $2,000,000.00 Federal Agency Callable $2,498,945.48 Negotiable CDs $5,454,411.15 US Treasury Money Market Account $2,640,040.06 Total Investment Funds $19,870,186.26 CASH BALANCE AS OF: November 30, 2012 $19,984,801.69 Average Yield to Maturity 0.782% FY2012-13 Year -To -Date Interest Earnings $74,879.88 FY2012-13 Budgeted Annual Interest Earnings $204,600.00 CITY OF DIAMOND BAR INVESTMENT PORTFOLIO SUMMARY REPORT for the Month of November 2012 INVESTMENTS BOOK VALUE PERCENT OF PORTFOLIO AVERAGE TERM AVERAGE DAYS TO MATURITY YIELD TO MATURITY Local Agency Investment Fund $7,276,789.57 39.47% 1 1 0.340 Corporate Notes $2,000,000.00 10.85% 1279 977 1.463 Federal Agency Issues - Callable $2,498,945.48 13.55% 1,608 697. 0.813 Negotiable CD's - Bank $5,454,411.15 29.58% 1,320 1,028 1.278 Wells Fargo Sweep Account $1,207,295.80 6.55% 1 1 0.010 Sub -total Investments and Averages $18,437,442.00 100.00% 748 505 0.782 TOTALS $18,437,442.00 100.00% N/A N/A N/A TOTAL INTEREST EARNED J es DeSt fano City Treasur .moi Date MONTH ENDING November 30, 2012 $12,906.25 FISCAL YEAR-TO-DATE 2012-13 $74,879.88 I certify that this report accurately reflects all City pooled investments and is in conformity with the investment policy of the City of Diamond Bar approved by City Council and on file in the City Clerk's office. The investment program herein provides sufficient cash flow liquidity to meet the next six months estimated expenditures. Page 1 a Q M m Vo CO m p oam E o a d O C 0 poO Em o _m TOm ❑ :) N c3 d mE E O N O 7 p M (n .M ��- 5; O s O O O N Z%� p O v oaz a O m m O fp CJ V ¢l N O A _ LL 0 r d V N E m v 9 0 0 o m m m o O n o c O O 1p O M N O N o m V r N O N O OO O m o 0 0 0 m o 0 o v n o 0 0 0 (O O O N O n o o s e N O h V m n N N N N m e d a C _ LL 0 r d V N E m Q U C N U ❑ m O � C c m d m d a a U 71 N Y Y � mla £ E N r CM j N 0 R — o E a' 3 IC Z.2 d E a> 0 0 U 0 ,—O0 Z O M L 0 a `a N a U O o N N M N O m P M O m O N m Q N m r O O O N O O M N N N N N0 O N N O 0 0 0 N N N N N p a ra N N N N N N N N N N N N N N N N N N O r U n N m M j O o d 'v m G o m O O m 0 0 0 In O M m N O O M O h n d n O M r m P N Q N e h mQQ (p e O O O O O O � N N N CMJ CmJ CmJ CM'I V 0� N C K r m r L2cJ N N N N M M N m N N N N N tN+i O N C I b m C V m O I t00 N N N O m O m m O r - O o m r m o O O O M O O (p m M O o m m m O o r n c o O p o m m 0 0 N Q P Q M 4 O o a o 0 0 0 0 0 0 0 0 0 0 00 0 0 0 0 O o 0 0 0 0 0 0 0 O O O O O N M h h m O O 0 0 0 0 0 0 0 0 0 0 0 0 o O o 0 0 0 0 O 1 O O N O O O h O 1 N N O O 0 O� M O O O r m m O P m N r� n m m Iq O r O N �- O - - O - - �- �- f- O - - 0' 0 0 0 0 0.0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0000x0000000000000 m m m m m m m. m m m m m Q Q Q Q Q Q Q Q Q Q Q Q Q Q V V Q Q N N N N N N N N N N N N N N N N N N m l0 P N O N N m O O O m m O O P m !p r m (p M l0 W m m O m M O P m 10 r vi o 6 co n m 6 6 c6 of vi vi co P ro 6 r 0 m o m o m m 0 cri m c O m (O M W m N m W O 0 OI T O Ri O m h P P M V' P h P P Q P V m P YI P P N N N N N N N N N N N N N N N N N N 0 0 0 00 0 0 o O o o O o 0 0 0 0 0 09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ao 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O- o 0 0 0 0 0 0 O o 0 0a o O o a ai . m . . m . ci m m of . m m N N N N N N N N N N N N N N N N N N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N N N N N N N N N N N N N N N N N N O N O N N N N M N N O O O N N N N O o n io A a m m o w 0 0 m m m 0 0 0 0 0 0 a 0 0 0 0 0 0 0 0 o 0 m O _ y O C Y ry F d y O N O m O O LL m O N C L y N m m N d G N N m O r O O N C m� � m o,m m o m `o 2 E° o U U v a m m a s ¢' m m m 0 0 0 o u. 0 (D m a M N O m P M O m O N m Q N m r O O O N O O M N N N N N0 O N N O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 p a ra N N N N N N N N N N N N N N N N N N O r U n N m M j O o d 'v m G o m O O m 0 0 0 In O M m N O O M O h n d n O M r m P N Q N e h mQQ (p e O O O O O O � N N N CMJ CmJ CmJ CM'I V 0� N C K r m r L2cJ N N N N M M N m N N N N N 0 0 0 0 0 0 0 0 0 0 o O o 0 0 0 0 O 1 O O N O O O h O 1 N N O O 0 O� M O O O r m m O P m N r� n m m Iq O r O N �- O - - O - - �- �- f- O - - 0' 0 0 0 0 0.0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0000x0000000000000 m m m m m m m. m m m m m Q Q Q Q Q Q Q Q Q Q Q Q Q Q V V Q Q N N N N N N N N N N N N N N N N N N m l0 P N O N N m O O O m m O O P m !p r m (p M l0 W m m O m M O P m 10 r vi o 6 co n m 6 6 c6 of vi vi co P ro 6 r 0 m o m o m m 0 cri m c O m (O M W m N m W O 0 OI T O Ri O m h P P M V' P h P P Q P V m P YI P P N N N N N N N N N N N N N N N N N N 0 0 0 00 0 0 o O o o O o 0 0 0 0 0 09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ao 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O- o 0 0 0 0 0 0 O o 0 0a o O o a ai . m . . m . ci m m of . m m N N N N N N N N N N N N N N N N N N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N N N N N N N N N N N N N N N N N N O N O N N N N M N N O O O N N N N O o n io A a m m o w 0 0 m m m 0 0 0 0 0 0 a 0 0 0 0 0 0 0 0 o 0 m O _ y O C Y ry F d y O N O m O O LL m O N C L y N m m N d G N N m O r O O N C m� � m o,m m o m `o 2 E° o U U v a m m a s ¢' m m m 0 0 0 o u. 0 (D m a M N O m P M O m O N m Q N m r O O O N O O M N N N N N0 O N N O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o a 0 0 0 0 0 0 0 0 0 0 0 U n N m M j O o d 'v m M n in o m e m o n e c¢J 0m = P N N O p d Z O M r m P N Q N e h mQQ (p e O O O O O O � N N N CMJ CmJ CmJ CM'I V 0� N C K O o T T m d d O O O O 0 0 0 .- U o v o m n m m r N Q E y Om N N NN O m n m_ M_ H r r O O O a q o n CO UU? �LL o m d O O O N O O O q OO O O O O V Q Y O ai ai ai r O O N N N N V m N OR m m m n m o m o D r OD m m N Y v v a Uri m q N N N N V C W R d £ N m E y r 'Q G o 0 N S.0 0 C > d o m — o 0 0 0 CM E y L a N N N N C M G Q Q cu O N E Z d O O �T+ Z U p. - L❑ N N N N � YI N tp d a o 0 0 p1 U N d c A N O j d < am v Q N' C N m N Y O C d d U m ig C � m dJ G m m U F y O d C N d O F 0 a ak N C d E m a m m d > O M N O C O O O U d 0 m z m m y B o $ 0 h v o v u d m V m U Z Om n n m rn O o T T m CITY COUNCIL TO: Honorable Mayor and Members of the City Council Agenda # s Meeting Date: danuary 15 2013 AGENDA REPORT FROM: James DeStefano, City Man r TITLE: Transmittal of Comprehensive An ual Financial Report for the year ended June 30, 2012 RECOMMENDATION: Receive and file FINANCIAL IMPACT: None BACKGROUND: The FY 2011-12 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 staffs 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 2011-2012 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 Assets 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 2011-12 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, 2012 is $17.1 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 seventeen consecutive years. PREPARED BY: Dianna Honeywell - Finance Dir for Attachment: REVIEWED BY: ?C4 1 Dave Doy - s "nt 'nCity Manager FY 2011-2012 Comprehensive Annual Financial Report CITY OF DIAMOND BAR COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2012 Prepared by: Finance Department Dianna Honeywell Director of Finance CITY OF DIAMOND BAR COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2012 TABLE OF CONTENTS Page(s) INTRODUCTORY SECTION Letterof Transmittal................................................................................................................................. i GFOA Certificate of Achievement for Excellence in Financial Reporting .............................................. vi OrganizationChart.. ................................... ........ .......................... ................. ............................... vii List of Elected and Administrative Officials.......................................................................................... viii FINANCIAL SECTION Independent Auditors' Report .................................................................................................................1 Management's Discussion and Analysis (Required Supplementary Information)..................................3 BASIC FINANCIAL STATEMENTS Government -wide Financial Statements Statement of Net Assets..........................................................................................................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 Assets................................................................................................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 Assets — Proprietary Funds..........................................................................23 Statement of Revenues, Expenses, and Changes in Fund Net Assets — 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, 2012 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 PropositionC Transit Fund.....................................................................................................63 Integrated Waste Management Fund......................................................................................64 TrafficImprovement Fund .............................. -................................................ ........................ 65 AirQuality Improvement Fund.................................................................................................66 Trails& Bikeways Fund............................................................................................................67 Proposition1 B 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 Edward Byrne Justice Assistance Grant Fund........................................................................74 Landscape Maintenance District Fund.....................................................................................75 MeasureR Local Return Fund.................................................................................................76 EECBGFund...........................................................................................................................77 Budgetary Comparison Schedule - Capital Projects Funds: Capital Improvement Fund.... ............................ ......... ........ ........................... - ...... ......... 78 Budgetary Comparison Schedule - Debt Service Funds: Public Financing Authority........................................................................................................79 Combining Statement of Net Assets — Internal Service Funds...................................................80 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets — Internal Service Funds..................................................................................81 Combining Statement of Cash Flows — Internal Service Funds..................................................82 CITY OF DIAMOND BAR COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2012 TABLE OF CONTENTS STATISTICAL SECTION Financial Trends Page(s) Net Assets by Component- Last Nine Fiscal Years...................................................................84 Changes in Net Assets - Last Nine Fiscal Years........................................................................86 Fund Balances of Governmental Funds - Last Nine Fiscal Years..............................................88 Changes in Fund Balances of Governmental Funds - Last Nine 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 Direct and 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 Eight Fiscal Years..................................................105 THIS PAGE INTENTIONALLY LEFT BLANK December 27, 2012 21825 Copley Drive • Diamond Bar, CA 91765-4178 (909) 839-7000 • Fax (909) 861-3117 www.CityofD!amondoar.com 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, 2012. 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 firm 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, 2012, 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 unqualified opinion that the City's financial statements for the fiscal year ended June 30, 2012, were fairly presented i Rea Wpaper in conformity with GAAP. The independent auditor's report is presented as the first component of the financial section of this report. The independent audit of the financial statements of the City of Diamond Bar was part of a broader, federally mandated "Single Audit" designed to meet the special needs of federal grantor agencies. The standards governing Single Audit engagements require the independent auditor to report not only on the fair presentation of the financial statements, but also on the audited City's internal controls and legal requirements involving the administration of federal awards. These reports are available in the City's separately issued Single Audit 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. PROFILE OF THE CITY OF DIAMOND BAR 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 56,000, 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 ii 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. ECONOMIC CONDITION AND OUTLOOK The continuing recession has had a significant impact on the national, state and local economies. During the last few years, retail sales declined significantly and unemployment numbers reached new heights. This along with the major budget shortfalls experienced by the State, impacted all cities in the State including the City of Diamond Bar. Despite some signs the economy is improving and despite the passage of Proposition 30 which increases revenue to the State it is anticipated that much of the financial burden will continue to fall upon municipal agencies. This is evidenced by the State's continuing shifting of funds. The City's FY2012-2013 budget has been developed keeping this in mind. The operating budget was kept at or below the prior year's levels, and reflects the loss of all Vehicle License Fees revenues taken by the State to balance their own budget. The City's sales tax base has stopped declining, but the growth in sales tax is modest at best, with an increase of just over 2% in the FY 12/13 budget. The City's interest in promoting economic development has become increasingly more difficult with the tightening of credit and poor retail sales outlook. 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. It has been the City's economic development goal to diversify its sales tax base. Despite the slow- down in the economy, the City continues to explore economic development opportunities for the City. In October 2007, Majestic Realty announced its plans to develop a professional football stadium based entertainment, retail and office development in the neighboring city, City of Industry. The City is mindful of the potential impacts a development of this nature would bring. The City would be seriously impacted by increased traffic since the primary access to the venue will be at the Orange (SR57) and Pomona (SR -60) interchange located within the City of Diamond Bar. To mitigate these concerns, the City has a settlement agreement with the City of Industry addressing environmental and operational concerns. This agreement provides much needed funding for traffic improvements, noise mitigation, and future funding for City facilities, if and when the Stadium project moves forward. There are also benefits to the City of Diamond Bar if the stadium is built in nearby City of Industry. It is anticipated that there would be increases in retail activity, transient occupancy tax revenue and gas tax revenue. iii Part of the fallout from the economic decline is the decline in property values. This provided the City with an opportunity to purchase a 57,000 square foot building at a great savings. The building provides a permanent home for the City of Diamond Bar's City Hall which occupies a little over half of the building. The balance of the space houses the Diamond Bar Branch of the County Library. Escrow closed on the purchase in September, 2010. The City used available General Fund reserves to pay cash for the building. City Staff moved into the new City Hall facility in January 2012. The County Library staff moved into the new Library facility in July 2012. On December 1, 2011, the city defeased $12.2 million of variable rate bonds and issued $11.8 million of fixed rate bonds in order to take advantage of historically low interest rates for tax exempt bonds. In addition to eliminating interest rate risk, the City also eliminated the risk of not being able to issue a new letter of credit and saved the cost of an interest rate cap and remarketing fees that existed on the variable rate bonds. 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, 2011. 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 seventeen consecutive years (fiscal years ended 1995 through 2011 ). 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 iv 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. INTERNAL CONTROLS 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 sincere appreciation for their cooperation and contributions in the preparation of this Report. I would also like to thank our independent auditor, Lance, Soll, and Lunghard, L.L.P., for its 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, James DeStefano City Manager MA Certificate of Achievement for. Excellence in Financial Reporting Presented to City of Diamond Bar California For its Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2011 A Certificate of Achievement for Excellence in Financial Reporting is presented by the Government Finance Officers Association of the United States and Canada to government units and public employee retirement systems whose comprehensive annual financial reports (CAFRs) achieve the highest standards in government accounting and financial reporting. President Executive Director vi C.� E i vii L A N ME aw CITY OF DIAMOND BAR ELECTED AND ADMINISTRATIVE OFFICIALS FISCAL YEAR 11-12 Mayor Ling -Ling Chang Mayor Pro Tern Jack Tanaka Councilmember Ron Everett Councilmember Carol Herrera Councilmember Steve Tye City Manager James DeStefano Assistant City Manager David Doyle City Clerk Tommye Cribbins Director of Community Services Bob Rose Community Development Greg Gubman Finance Dianna Honeywell Information Systems Ken Desforges Public Works David Liu viii LSL CERTIFIED PUBLIC ACCOUNTANTS P Brandon W. Burrows, CPA David E. Hale, CPA, CFP A Professional Corporation Donald G. Slater, CPA Richard K. Kikuchi, CPA r Susan F. Matz, CPA Shelly K. Jacklay, CPA g Bryan S. Gruber, CPA Deborah A. Harper, CPA INDEPENDENT AUDITORS' REPORT To the Honorable Mayor and Members of City Council City of Diamond Bar, California We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Diamond Bar, California, as of and for the year ended June 30, 2012, which collectively comprise the City's basic financial statements as listed in the table of contents. These financial statements are the responsibility of City of Diamond Bar, California's management. 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 Controller 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 of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and the significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. 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, 2012, and the respective changes in financial position, and cash flows, where applicable, thereof and the respective budgetary comparison for the General Fund for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated December 18, 2012, on our consideration of the City of Diamond Bar, California'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 control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. Accounting principles generally accepted in the United States of America require that the management's discussion and analysis as listed in the table of contents 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 Lance, Soil & Longhand, LLP 203 North Brea Boulevard • Suite 203 • Brea, CA 92821 TEL: 714.672.0022 • Fax: 714.672.0331 www.lslcpas.com Orange County • Temecula Valley Silicon Valley LSL [[Phil[....... PCCOYN1p Xl$ To the Honorable Mayor and Members of City Council City of Diamond Bar, California 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. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Diamond Bar, California's financial statements as a whole. The introductory section, combining and individual nonmajor fund financial statements and supplementary schedules, and statistical section, are presented for purposes of additional analysis and are not a required part of the financial statements. The combining and individual nonmajor fund financial statements and supplementary schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the 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. 0 , Jot�?r GeVZ44 4'a zl Brea, California December 18, 2012 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, 2012. 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 from all sources equaled $26,789,780. • The total cost of all City programs equaled $32,272,500. • The assets of the City of Diamond Bar exceeded its liabilities at the close of the fiscal year by $405,860,546 (net assets). Of this amount, $18,288,491 represents unrestricted net assets 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 $21,723,391, a decrease of $5,395,471 (after a restatement of prior years in the amount of $290,281) in comparison with the prior year. This decrease is due primarily to the building improvements completed during the year for the new City Hall and the Diamond Bar branch of the Los Angeles County Library. Approximately $12.3 million of the $21.7 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 $12,616,200, or over 67% of the amount of general fund expenditures (net of the expenditures for building improvements for City Hall and the Library). The General Fund balance unrestricted balance of $12.6 million is in addition to a $4.5 million committed 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. 3 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. The statement of net assets 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 assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial assets of the City of Diamond Bar is improving or deteriorating. The statement of activities presents information showing how the City's net assets changed during the most recent fiscal year. All changes in net assets 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 M fiscal year. Such information may be useful in assessing the near-term financing requirements necessary to finance City programs. 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 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 assets may serve over time as a useful indicator of the City's financial position. The City of Diamond Bar's assets exceeded liabilities by $405,860,546 at the close of 2012. (see Table 1) By far the largest portion of the City's net assets (94 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 19 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 Assets Current and other assets Capital assets Total Assets Long-term debt outstanding Other Liabilities Total Liabilities Net assets: Invested in capital assets, net of debt Restricted Unrestricted Total Net Assets Governmental Activities 2012 2011 $28,061,069 $33,980,249 394,374,163 393,974,202 422,435,232 427,954,451 12,000,543 12, 069, 674 4,574,143 5,101,180 16,574,686 17,170, 854 382,660,310 381,985,940 4,911,745 6,215,339 18,288,491 22,582, 318 $405,860,546 $410,783,597 The City's net assets decreased by $4,923,051 which includes the restatement of net assets of $559,669. This decrease is due primarily to the use of General Fund reserves for building improvements made to the new City Hall/County Library facilities. At the end of fiscal year 2012 the City reports a decrease of $4,293,827 in the unrestricted net assets 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 $18,288,491 in Unrestricted Net Assets. This year by using some of its resources the City was able to preserve service levels and continue to maintain its assets at the level the citizens of Diamond Bar have enjoyed since incorporation 23 years ago. This conservation of funds has afforded the City the enviable opportunity to purchase a building for City Hall and to provide the necessary building improvements from its reserves. 0 Table 2 City of Diamond Bar's Changes in Net Assets Expenses: General Government 2012 2011 Revenues: 6,104,982 5,591,049 Program revenues: 11,248,137 10,619,860 Charges for services $6,055,535 $5,861,621 Operating grants and contributions 4,992,856 3,685,378 Capital grants and contributions 1,242,636 40,779 General Revenues 32,272,500 29,777,291 Property taxes 3,951,722 4,187,896 Transient occupancy taxes 692,162 642,509 Sales Taxes 3,397,259 3,355,127 Franchise Taxes 1,415,924 1,259,471 Other taxes 202,951 172,687 Motor vehicle in lieu 4,646,985 4,766,225 Use of money & property 145,408 474,598 Other 46,342 91,975 Total revenues 26,789,780 24,538,266 Expenses: General Government 6,384,072 6,370,986 Public Safety 6,104,982 5,591,049 Highways and Streets 11,248,137 10,619,860 Community Development 2,126,906 1,969,540 Parks, Recreation and Culture 5,559,427 5,153,264 Interest and Fiscal Charges 848,976 72,592 Total expenses 32,272,500 29,777,291 Increase(Decrease) in net assets (5,482,720) (5,239,025) Net assets - beginning 410,783,597 416,022,622 Restatement of net assets 559,669 - Net assets - ending $405,860,546 $410,783,597 Revenues In the Statement of Activities, the City's total revenues were $26.8 million, while the total cost of all programs and services was $32.3 million. Revenues this fiscal year were 9.2% higher than those of the prior year. There were increases and decreases across the revenue categories which resulted in the overall change in revenue. The following are highlights of some of the major differences: • As anticipated, Property Tax revenues were up slightly from FY10-11. This was due to an increase in the consumer price index which allowed the County to increase overall assessed valuations by 0.99%. • Transient Occupancy Taxes grew by 7.7% in FY 11/12 as the local economy stabilized and business and vacation travel increased. IFA • Sales tax revenues were up about 3.6% due to higher gasoline prices and a slight improvement in the local economy. • Investment Income increased by 16.1% due to greater diversification of the City's portfolio. In FY10-11the City's average investment yield was down to 0.56%. By the end of FY 11-12 the City's investment yield increased to 0.82%. This increase in investment yield allowed the City to earn $25,447 more in investment income despite the City's portfolio being $7.6 million lower than at June 30 of the previous fiscal year. Expenses Due to the stagnant economy it was anticipated that the City's revenues would continue to grow, albeit at a very slow pace. As a result, the City has continued to be very diligent in controlling growth in expenditures. This year expenditures for the City totaled $32.3 million which is approximately $2.5 million, or 8.4% greater than the previous fiscal year. This increase was due primarily to one time expenditures reflected as follows: • There was an increase in Public Safety expenditures of approximately 9.2% this year. Contract rates with the L.A. County Sheriff's Department rose 3% this fiscal year. There were additional increases due to the accrual of a liability for JPIA insurance premiums that are currently payable. • Streets and Highways category was higher this year by a little over $629,000. This is due to an increase in the number of Capital Improvement projects completed during the fiscal year. • Community Development expenditures were higher in 2011-12 by $157,000. The increase reflects a slight upturn in the local economy, which resulted in a greater amount of building activity than in the prior fiscal year. • The City continued to enjoy the benefits of low interest rates on the outstanding variable rate lease revenue bonds. However, costs continued to increase for letter of credit fees, and the interest rate cap purchased in 2002 was set to expire at the end of calendar 2012. Due to record low interest rates in 2011, the City refinanced the variable rate debt into a fixed rate on December 1, 2011. Reflected in this year's statements is the increased interest expense on the long term debt coupled with one time bond issuance costs. This category is up approximately $776,000. t7 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, unreserved 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, 2012, the City of Diamond Bar's governmental funds reported combined ending fund balances of $21,723,391, a decrease of $5,395,471 in comparison with the prior year. Approximately 56.5% of this amount ($12,282,268) 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 committed to indicate that it is 1) not in spendable form ($28,114), 2) restricted for particular purposes ($4,913,009) or 3) committed 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 $12,616,200, while the total fund balance was $17,144,314. 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 67.5% of total general fund expenditures (net of the building improvements to City Hall), while total fund balance represents 91.7% 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 unrestricted fund balance when other funds were not available for this purpose. This fiscal year General Fund fund balance dropped $4,124,101, but after netting out the building improvements to City Hall and the payoff of an unfunded liability to CaIPERS, were unchanged from the prior fiscal year. Factors contributing to the change in General Fund balance reserves are as follows: • General Fund revenues were up slightly ($45,000) from FY10-11. The largest increase was in the Licenses & Permits category, primarily due to an increase in permit fees as well as increased volume in building activity. R • For the past few years the City has been struggling with three landscape and lighting assessment districts which are in financial straits. The assessments for these districts have not been adjusted to keep up with the cost of maintaining these districts. The general fund has continued to subsidize these districts while the City Council considers various options to make these districts self sustaining. • The City used General Fund unrestricted fund balance for building improvements and furniture & fixtures for the new City Hall facility. • The City used General Fund unrestricted fund balance to pay off the sidefund liability to the California Public Employees Retirement System (CaIPERS), an unfunded liability that was incurred at the time the City was required to join a risk pool in 2002-03. The total payoff was $588,000. • Conservative expenditure budgets over the years have contributed to the City's general fund healthy fund balance. This includes a contract city business model which aides the City in containing costs. The Capital Projects Fund ended the year with a negative fund balance of $332,407 as opposed to a negative of $37,071 in the previous year. Ideally this fund should carry a zero fund balance. Capital project expenditures are accounted for in this fund along with their offsetting revenues and transfers. Due to revenue and expenditure accruals, it is not unusual for the fund to carry a negative balance since many of the capital improvement projects are funded with reimbursable grants. General Fund Budgetary Highlights Original revenue budget projections were increased during the year by 1.0% to reflect the stabilization of the local economy, and an increase in tax revenues due to an increase in prices for gasoline. The actual revenue came in slightly higher than anticipated by an additional $25,694. The General Fund taxes category include property taxes, sales tax, franchise tax and property transfer tax. These revenues came in $259,861 more than anticipated. The variance between the amount budgeted and the amount received is due to growth in all components of this category. The revenue anticipated for Licenses, Permits and Fees was increased during the year. The actual revenue received was even higher than the amended budget projection by $63,425. General Fund appropriations were increased during the year by $1,553,722 or 6.8% from the original budget to the amended budget. The final expenditures actually came in $784,350 less than the amended budget due to 10 savings realized from the building improvements made to City Hall and incomplete construction that will be reflected in FY 12-13. Additional explanations for the difference between budget and actual expenditures include salary savings from staff vacancies, various studies and projects which were either postponed or cancelled and overall cost saving measures implemented by all departments. 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, 2012 amounts to $394,374,163 (net of accumulated depreciation). This investment in capital assets includes land, buildings and improvements, furniture and fixtures, vehicles and equipment, infrastructure and construction in progress. Table 3 Capital Assets (net of depreciation) Land Right of Way Buildings and Improvements Furniture and Fixtures Vehicles & Equipment Infrastructure Construction in Progress 2012 $6,587,349 265,614,104 24,763,259 1,229,664 1,152,575 93,693,637 2011 $6,587,349 265,614,104 21,473,338 6,604 952,368 97,367,982 1,333, 575 1,972,457 $394,374,163 $393,974,202 The City's capital assets increased in value $399,961 during FY11-12. Significant additions to capital assets include: The only significant addition to fixed assets in 2011-12 was the building improvements made to the new City Hall along with the furniture and fixtures purchased for City Hall. Construction in progress at the end of the year included eight projects in various stages of design or construction. There were two park improvement projects in progress totaling $399,784. There were six traffic related projects in progress at the end of the year. The six projects equaling $933,792 include a traffic management system, three median projects, closed circuit televisions, and a traffic signal battery system. Additional information on the City's capital assets can be found in note 6. 11 Long-term debt — At the end of the current fiscal year, the City of Diamond Bar's total long-term debt equaled $12,742,831. Of this amount $242,233 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: Variable Rate Lease Revenue Bonds (backed by the Public Financing Authority) $ 11,470,000 Unamortized Bond Premium 243,853 CJIPA General Liability Deposit 235,647 Compensated Absences 551,098 Net OPEB Obligation 242,233 $ 12,742,831 See footnote 7 for additional information on the City's long-term liabilities as of June 30, 2012. 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 2012-2013 budget is a fiscally conservative budget. The stagnant economy and unstable condition of the State's budget continue to be of some concern. As a result anticipated revenues in the General Fund reflect only modest 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 12-13 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. 12 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. 13 THIS PAGE INTENTIONALLY LEFT BLANK Ml CITY OF DIAMOND BAR STATEMENT OF NET ASSETS JUNE 30, 2012 Assets: Cash and investments Receivables: Accounts Notes and loans Accrued interest Prepaid costs Due from other governments Deferred charges 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 Retentions payable Noncurrent liabilities: Due within one year Due in more than one year Total Liabilities Net Assets: Invested in capital assets, net of related debt Restricted for: Community development projects Public safety Public works Capital projects Debt service Unrestricted Total Net Assets See Notes to Financial Statements 15 Governmental Activities 23,254,654 457,541 334,190 35,635 28,114 3,792,114 139,773 15,002 4,046 273,535,028 120,839,135 422,435,232 2,078,650 307,499 39,542 100,967 939,378 334,190 31,629 742,288 12,000,543 16,574,686 382,660,310 958,293 285,508 3,504,339 163,603 2 18,288,491 $ 405,860,546 CITY OF DIAMOND BAR STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2012 Net Functions/Programs Primary Government: Governmental Activities: General government Public safety Community development Parks, recreation and culture Highways and Streets Interest on long-term debt $ 6,384,072 (Expenses) 6,104,982 Revenues and 2,126,906 Changes in Net Program Revenues Assets Operating Capital 2,555,900 Charges for Contributions Contributions Governmental Expenses Services and Grants and Grants Activities $ 6,384,072 $ 247,248 6,104,982 1,050,851 2,126,906 447,951 5,559,427 1,753,585 11,248,137 2,555,900 848,976 - $ 1,847 $ $ (6,134,977), 217,432 (4,836,699) 860,784 - (818,171) 303,720 71,228 (3,430,894) 3,609,073 1,171,408 (3,911,756) - - (848,976) Total Governmental Activities 32,272,500 6,055,535 4,992,856 1,242,636 (19,981,473) Total Primary Government $32,272,500 $ 6,055,535 $ 4,992,856 $ 1,242,636 (19,981,473) General Revenues: Taxes: Property taxes, levied for general purpose 3,951,722 Transient occupancy taxes 692,162 Sales taxes 3,397,259 Franchise taxes 1,415,924 Othertaxes 202,951 Motor vehicle in lieu - unrestricted 4,646,985 Use of money and property 145,408 Other 46,342 Total General Revenues 14,498,753 Change in Net Assets (5,482,720) Net Assets at Beginning of Year 410,783,597 Restatement of Net Assets 559,669 Net Assets at End of Year $ 405,860,546 See Notes to Financial Statements 16 GOVERNMENTAL FUNDS 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. CAPITAL PROJECT FUND The Capital Improvement Fund has been classified as a major fund and is used to account for receipts and expenditures of money for construction of various projects. DEBT SERVICE FUND The Public Financing Authority has been classified as a major fund and is used to account for debt issued to finance public improvements and other capital purchases for the City. 17 CITY OF DIAMOND BAR BALANCE SHEET GOVERNMENTALFUNDS JUNE 30, 2012 Capital Debt Service Projects Fund Fund Capital Public Other Total Improvement Financing Governmental Governmental General Fund Authority Funds Funds Assets: 128,615 $ Pooled cash and investments $ 16,416,479 Receivables: - Accounts 388,816 Notes and loans - Accrued interest 35,635 Prepaid costs 28,114 Due from other governments 2,975,272 Due from other funds 264,230 Due from employees 4,046 Restricted assets: - Cash and investments with fiscal agents 15,000 Total Assets Liabilities and Fund Balances: Liabilities: Accounts payable Accrued liabilities Deferred revenues Unearned revenues Deposits payable Due to other governments Due to other funds Retentions payable Total Liabilities Fund Balances: Nonspendable: Prepaid costs Restricted for: Community development projects Public safety Highways and streets Capital Projects Debt service Committed to: Emergency contingencies Unassigned $ 5,203,024 $ 21,619,503 50,748 439,564 - 334,190 334,190 - 35,635 - - 28,114 357,197 - 459,645 3,792,114 - - 264,230 4,046 2 15,002 $ 20,127,592 $ 357,197 $ 2 $ 6,047,607 $ 26,532,398 $ 1,378,679 $ 128,615 $ - $ 461,824 $ 1,969,118 293,132 - - 14,367 307,499 354,799 357,197 - 150,000 861,996 - - - 100,967 100,967 939,378 - 939,378 - - 334,190 334,190 - 194,070 - 70,160 264,230 17,290 9,722 - 4,617 31,629 2,983,278 689,604 - 1,136,125 4,809,007 28,114 28,114 - - - 958,293 958,293 - - - 285,508 285,508 - - - 3,504,339 3,504,339 - - - 164,867 164,867 2 2 4,500,000 4,500,000 12,616,200 (332,407) - (1,525) 12,282,268 Total Fund Balances 17,144,314 (332,407) 2 4,911,482 21,723,391 Total Liabilities and Fund Balances $ 20,127,592 $ 357,197 $ 2 $ 6,047,607 $ 26,532,398 See Notes to Financial Statements 18 CITY OF DIAMOND BAR RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO THE STATEMENT OF NET ASSETS JUNE 30, 2012 Fund balances of governmental funds Amounts reported for governmental activities in the statement of net assets are different because: Capital assets net of depreciation have not been included as financial resources in governmental fund activity Bond issuance cost is an expenditure in the governmental funds, but it is a deferred charge in the statement of net assets Long-term debt and compensated absences that have not been included in the governmental fund activity: Bonds payable Bond premium CJPIA General Liability Cumulative Deposit Payable Compensated absences Other post employment benefit obligation Accrued interest payable for the current portion of interest due on Bonds has not been reported in the governmental funds $ (11,470,000) (243,853) (235,647) (551,098) (242,233) Revenues reported as deferred revenue in the governmental funds and recognized in the Statement of Activities. These are included in the intergovernmental revenues in the governmental fund activity. 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 assets Net assets of governmental activities See Notes to Financial Statements 19 $ 21,723,391 393,977,743 139,773 (12,742,831) (39,542) 1,940, 016 $ 405,860,546 CITY OF DIAMOND BAR STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2012 Expenditures: Current: General government 5,076,001 - - Capital ' Debt Service Public safety 5,651,511 - - 80,084 5,731,595 Projects Fund Fund 563,395 2,114,433 Parks, recreation, and culture 4,013,381 - - Capital Public Other Total 2,847,317 6,609,087 Improvement Financing Governmental Governmental Debt service: General Fund Authority Funds Funds Revenues: 12,510,000 Interest and fiscal charges - - 406,626 - 406,626 Taxes $ 9,664,801 $ - $ - $ 547,209 $ 10,212,010 Licenses and permits - 1,045,474 - - 82,095 1,127,569 Intergovernmental 4,770,165 87,000 - 6,196,161 11,053,326 Charges for services 1,753,585 - - 1,437,090 3,190,675 Use of money and property 130,034 - 20 53,453 183,507 Fines and forfeitures 509,166 - - 509,166 Miscellaneous 54,634 - - - 54,634 Total Revenues 17,927,859 87,000 20 8,316,008 26,330,887 Expenditures: Current: General government 5,076,001 - - 409,000 5,485,001 Public safety 5,651,511 - - 80,084 5,731,595 Community development 1,551,038 - - 563,395 2,114,433 Parks, recreation, and culture 4,013,381 - - 77,170 4,090,551 Highways and streets 2,411,682 1,350,088 - 2,847,317 6,609,087 Capital outlay 3,536,104 2,813,616 - 352,895 6,702,615 Debt service: Principal retirement - - 12,510,000 - 12,510,000 Interest and fiscal charges - - 406,626 - 406,626 Total Expenditures 22,239,717 4,163,704 12,916,626 4,329,861 43,649,908 Excess (Deficiency) of Revenues Over (Under) Expenditures (4,311,858) (4,076,704) (12,916,606) 3,986,147 (17,319,021) Other Financing Sources (Uses): Transfers in 1,508,188 3,781,358 540,533 255,258 6,085,337 Transfers out (1,320,431) - - (5,174,018) (6,494,449) Refinancing bonds issued - - 11,790,000 - 11,790,000 Bond premium - - 252,381 - 252,381 Total Other Financing Sources (Uses) 187,757 3,781,358 12,582,914 (4,918,760) 11,633,269 Net Change in Fund Balances (4,124,101) (295,346) (333,692) (932,613) (5,685,752) Fund Balances, Beginning of Year, as previously reported 21,268,415 (37,061) 333,694 5,553,814 27,118,862 Restatements - - - 290,281 290,281 Fund Balances, Beginning of Year, as restated 21,268,415 (37,061) 333,694 5,844,095 27,409,143 Fund Balances, End of Year $17,144,314 $ (332,407) $ 2 $ 4,911,482 $ 21,723,391 See Notes to Financial Statements 20 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, 2012 Net change in fund balances - total governmental funds $ (5,685,752) 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 $ 6,746,007 Depreciation expense (6,629,639) 116,368 Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net assets Principal payment 320,000 Refinancing bonds issued (11,790,000) Bonds refinanced 12,190,000 Premium on bonds issued (252,381) Refinanced bond discount removal (100,869) Amortization of bond premium 8,528 CJPIA General Liability Cumulative Deposit Payable (235,647) Other post employment benefit obligation (67,262) Compensated absences (27,038) 45,331 Debt issuance costs are expenditures in governmental funds, but these costs are capitalized on the statement of net assets Debt issuance costs on bonds issued 143,828 Debt issuance costs on refinanced bonds (463,282) Amortization on debt issuance costs (4,055) (323,509) Accrued interest for long-term liabilities. This is the net change in accrued interest for the current period. (26,500) Revenues reported as deferred revenue in the governmental funds and recognized in the Statement of Activities. These are included in the intergovernmental revenues in the governmental fund activity. 447,150 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 (55,808) Change in net assets of governmental activities $ (5,482,720) See Notes to Financial Statements 21 CITY OF DIAMOND BAR BUDGETARY COMPARISON STATEMENT GENERALFUND YEAR ENDED JUNE 30, 2012 Budgetary Fund Balance, July 1 Resources (Inflows): Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Fines and forfeitures Miscellaneous Transfers in Amounts Available for Appropriation Charges to Appropriation (Outflow): General government City Council City Attorney City Manager/Clerk Finance Human resources Information systems General government Public information Civic Center Subtotal general government Public safety Law Enforcement Fire Protection Animal Control Emergency preparedness Subtotal public safety Community development Parks, recreation, and culture Highways and streets Capital outlay Transfers out Total Charges to Appropriations Budgetary Fund Balance, June 30 Budget Amounts Original Final $21,268,415 $21,268,415 9,348,820 873,700 4,745,280 1,756,007 290,000 495,800 18,000 1,485,275 40,281,297 176,962 265,000 1,112,675 413,097 189,346 740,208 1,160,066 516,514 304,831 4,878,699 5,713,189 7,500 134,645 64,040 5,919,374 1,505,008 3,805,428 2,448,626 3,734,912 498,729 22,790,776 $ 17,490,521 See Notes to Financial Statements 22 9,404,940 982,049 5,008,775 1,756,007 182,000 504,000 90,205 1,482,377 40,678,768 181,950 335,000 1,211,569 363,036 221,491 781,351 618,001 545,048 944,873 5,202,319 5,448,216 7,500 141,645 64,040 5,661,401 1,708,470 4,017,446 2,636,491 4,067,316 1,051,055 24,344,498 $16,334,270 Actual Amounts $ 21,268,415 9,664,801 1,045,474 4,770,165 1,753,585 130,034 509,166 54,634 1,508,188 40,704,462 163,118 268,344 1,247,755 429,876 191,360 767,405 660,595 549,807 797,741 5,076,001 5,445,071 14,718 136,995 54,727 5,651,511 1,551,038 4,013,381 2,411,682 3,536,104 1,320,431 23,560,148 $17,144,314 Variance with Final Budget Positive (Negative) 259,861 63,425 (238,610) (2,422) (51,966) 5,166 (35,571) 25,811 25,694 18,832 66,656 (36,186) (66,840) 30,131 13,946 (42,594) (4,759) 147,132 126,318 3,145 (7,218) 4,650 9,313 9,890 157,432 4,065 224,809 531,212 (269,376) 784,350 $ 810,044 CITY OF DIAMOND BAR STATEMENT OF NET ASSETS PROPRIETARY FUNDS JUNE 30, 2012 Governmental Activities - Internal Service Funds Assets: Current: Cash and investments $ 1,635,151 Receivables: Accounts 17,977 Total Current Assets 1,653,128 Noncurrent: Capital assets - net of accumulated depreciation 396,420 Total Noncurrent Assets 396,420 Total Assets $ 2,049,548 Liabilities and Net Assets: Liabilities: Current: Accounts payable $ 109,532 Total Current Liabilities 109,532 Total Liabilities 109,532 Net Assets: Invested in capital assets, net of related debt 396,420 Unrestricted 1,543,596 Total Net Assets 1,940,016 Total Liabilities and Net Assets $ 2,049,548 See Notes to Financial Statements 23 CITY OF DIAMOND BAR STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET ASSETS PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2012 Governmental Activities - Internal Service Funds Operating Revenues: Miscellaneous $ 17,977 Total Operating Revenues 17,977 Operating Expenses: Insurance premiums 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 Assets Net Assets: Beginning of Year, as previously reported Restatements Beginning of Fiscal Year, as restated End of Fiscal Year See Notes to Financial Statements 24 444,517 50,123 494,640 (476,663) 11,743 11,743 (464,920) 409,112 (55,808) 1,726,436 269,388 1,995,824 $ 1,940,016 CITY OF DIAMOND BAR STATEMENT OF CASH FLOWS PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2012 Cash Flows from Operating Activities: Cash received from customers and users Cash paid to suppliers for goods and services 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 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 prepaid expense Increase (decrease) in accounts payable Total Adjustments Net Cash Provided (Used) by Operating Activities See Notes to Financial Statements 25 Governmental Activities - Internal Service Funds $ (443,144) 109,532 (333,612) 409,112 409,112 11,743 11,743 (246,473) 1,881,624 $ 1,635,151 $ (476,663) 50,123 (17,977) 1,373 109,532 143,051 $ (333,612) THIS PAGE INTENTIONALLY LEFT BLANK 26 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30. 2012 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 the component unit provides services almost entirely to the City. Blended Component Units The Diamond Bar Community Redevelopment Agency (the Agency) was established February 6, 1996, pursuant to the State of California Health and Safety Code, Section 33000, entitled "Community Redevelopment Law". Although it is a legally separate entity from the City, the Agency is reported as if it were part of the City because of its purpose to prepare and execute plans for improvement, rehabilitation and redevelopment of blighted areas within the territorial limits of the City. According to the California Supreme Court's decision on August 9, 2000, the Agency's Redevelopment Plan was deemed invalid. No activities occurred during the year ended June 30, 2012. Accordingly, no financial statements of the Agency were issued. On July 18, 2011, the California Redevelopment Association ("CRA") and the League of California Cities ("League") filed a petition for writ of mandate with the California Supreme Court, requesting the Court to declare unconstitutional two bills that were passed as part of the 2011-12 State Budget, AB 1X 26 and 27 (California Redevelopment Association v. Matosantos). AB 1X 26 dissolves redevelopment agencies effective October 1, 2011. AB 1X 27 gave redevelopment agencies an option to avoid dissolution if it commits to making defined payments for the benefit of the State, school districts and certain special districts. In 2011-12, these payments amounted to a state-wide total of $1.7 billion. In 2012-13 and subsequent years, the payments totaled $400 million, annually. Each city or county's share of these payments was determined based on its proportionate share of state-wide tax increment. On August 17, 2011 the Supreme Court issued a stay of the implementation of AB 1X 26 and 27 which allowed a redevelopment agency to continue if it adopted an AB 1X 27 ordinance. However, because of the effect of the stay order, the authority for the Redevelopment Agency to engage in most activities was suspended. 27 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2012 Note 1: Reporting Entity and Significant Accounting Policies (Continued) The Supreme Court heard oral arguments on November 10, 2011 and on December 29, 2011 announced its decision in California Redevelopment Association v. Matosantos. The court upheld AB 1X 26 which dissolves redevelopment agencies, but invalidated in its entirety AB 1X 27 which allowed redevelopment agencies to continue as long as they made the required payments. AB X1 26 established deadlines for the process of Redevelopment Agency dissolution and the handling of existing obligations. The full text of AB 1X 26 may be obtained from the California legislative information website maintained by the legislative Counsel of the State of California at: http://www.leginfo.ca.gov/bilinfo.htmi. As of January 31, 2012 the Redevelopment Agency has been dissolved. Certain of the Redevelopment Agency's rights and obligations were transferred to the City acting as the successor agency to the Redevelopment Agency on that date. 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. b. Government -Wide and Fund Financial Statements The government -wide financial statements (i.e., the statement of net assets and the statement of changes in net assets) 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. 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 28 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30. 2012 Note 1: Reporting Entity and Significant Accounting Policies (Continued) 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. 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 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. 29 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2012 Note 1: Reporting Entity and Significant Accounting Policies (Continued) 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 Capital Improvement Fund has been classified as a major fund and is used to account for receipts and expenditures of money for construction of various projects. The Public Financing Authority has been classified as a major fund and is used to account for debt issued to finance public improvements and other capital purchases for the City. The City's fund structure also includes the following fund types 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. 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. 30 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30. 2012 Note 1: Reporting Entity and Significant Accounting Policies (Continued) 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, 2012, 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, 2012. 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 and equipment 5 years Infrastructure 10 - 50 years h. 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. i. Deferred Charges Deferred charges represent capitalized costs incurred in connection with the issuance of long-term debt. These costs are amortized over the life of the debt on a straight-line basis. 31 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2012 Note 1: Reporting Entity and Significant Accounting Policies (Continued) j. 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 k. Use of Estimates January 1 July 1 November 1 - 1st installment February 1 - 2nd installment December 10 - 1 st installment April 10 - 2nd installment December 11 - 1st 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. Fund Equity In the fund financial statements, government funds report the following fund balance classification: • Nonspendable 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 of Finance is authorized to assign amounts to a specific purpose, which was established by the governing body in resolution. 32 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2012 Note 1: Reporting Entity and Significant Accounting Policies (Continued) 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. 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. Transportation Grant Fund is not presented in the budgetary comparison schedule. Budget Basis of Accounting Budgets for governmental funds are adopted on a basis consistent with generally accepted accounting principles (GAAP). b. At June 30, 2012, the following funds had deficit fund balances: Other Governmental Funds: Capital Improvement Fund $ 332,407 Justice Assistance Grant 1,264 EECBG Grant Fund 261 c. Excess of expenditures over appropriations are as follows: Expenditures for the year ended June 30, 2012, exceeded the appropriations of the General Fund as follows: 33 Budget Actual Variance General Fund: General Government City Manager $ 1,211,569 $ 1,247,755 $ (36,186) Finance 363,036 429,876 (66,840) General government 618,001 660,595 (42,594) Public information 545,048 549,807 (4,759) Public Safety Fire Protection 7,500 14,718 (7,218) Transfers Out 1,051,055 1,320,431 (269,376) 33 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2012 Note 3: Cash and Investments Cash and Investments Cash and investments at June 30, 2012, consisted of the following: Statement of Net Assets: Cash and investments $ 23,254,654 Cash and investments with fiscal agents 15,002 $ 23,269,656 Cash and investments held by the City at June 30, 2012, consisted of the following Imprest cash on hand $ 1,500 Demand deposits 1,376,079 Escrow deposits 15,000 Investments: United States Government Sponsored Enterprise Securities 11,953,736 Local Agency Investment Fund 9,923,339 Held by Bond Trustee: Money Market Mutual Funds 2 $ 23,269,656 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. 34 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2012 Note 3: Cash and Investments (Continued) '-Excluding amounts held in bond trustees that are not subject to California Government Code Restrictions (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 Type 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 35 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 '-Excluding amounts held in bond trustees that are not subject to California Government Code Restrictions (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 Type 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 35 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, 2012 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: Remaining Maturity (in Months) 12 Months or Investment Type Less 1 - 3 years 3 - 5 years Total US Government Sponsored Securities Certificate of Deposits General Electric Cap Corp Bond GE Capital Senior Note Local Agency Investment Fund (LAIF) Held by Bond Trustees: Money Market Mutual Funds Disclosures Relating to Credit Risk $ - $ - $ 5,007,091 $ 5,007,091 248,802 2,243,696 2,478,008 4,970,506 983,146 - 983,146 992,993 992,993 9,923,339 - 9,923,339 2 - 2 $ 10,172,143 $ 3,226,842 $ 8,478,092 $ 21,877,077 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: Total as of June Investment Type 30,2012 Al Aaa Unrated US Government Sponsored Securities Certificate of Deposits General Electric Cap Corp Bond GE Capital Senior Note Local Agency Investment Fund (LAIF) Held by Bond Trustees: Money Market Mutual Funds Total $ 5,007,091 $ 4,970,506 - 983146 983,146 992,993 992,993 9,923,339 - $ 5,007,091 $ 11,953,736 - 9,923,339 2 2 $ 21,877,077 $ 1,976,139 $ 16,960,829 $ 9,923,339 36 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2012 Note 3: Cash and Investments (Continued) Disclosures Relatina 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, 2012, 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. A provision of the Dodd -Frank Wall Street Reform and Consumer Protection Act provides temporary unlimited deposit insurance coverage for noninterest -bearing transaction account at all FDIC -insured institutions. This provision was effective from December 31, 2010 and will remain effective until December 31, 2012. Noninterest -bearing transaction accounts is defined as an account (1) with respect to which interest is neither accrued nor paid; (2) on which the depositor or account holder is permitted to make withdrawals by negotiable or transferable instrument, payment orders of withdrawal, telephone or other electronic media transfers, or other similar items for the purpose of making payments or transfers to third parties or others; and (3) on which the FDIC -insured depository institutions does not reserve the right to require advance notice of an intended withdrawal. As of June 30, 2012, the City maintains cash deposits that are temporarily covered by this provision. 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. 'tyA CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2012 Note 4: Interfund Transfers and Due To/From Other Funds Transfers In General Fund Capital Improvement Fund Public Financing Authority Fund Other Governmental Funds Internal Service Funds Transfer Out Amount Other Governmental Funds $ 1,508,188 General Fund 135,528 Other Governmental Funds 3,645,830 General Fund 540,533 General Fund 235,258 Other Governmental Funds 20,000 General Fund 409,112 $ 6,494,449 Transfers to the General Fund from the Other Governmental Funds were made to reimburse the General Fund for various capital projects and administrative expenditures. Transfers from the General Fund to the Other Governmental Funds and Capital Improvement Fund were made to provide for debt service payments capital project and the transfer to the Internal Service funds were made to provide for the annual contribution of the Liability Program of the fiscal year 2011-12. Due from other funds Due to other funds Amount General Fund Capital Improvement Fund $ 194,070 Other Governmental Funds 70,160 $ 264,230 Short-term borrowings were made from the General Fund to the Capital Improvement Fund and Other Governmental Funds due to negative cash. This is expected to be repaid in the immediate future with reimbursements. Note 5: Long -Term Receivable CJPIA Refund Balances Long-term Receivable 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, 2012 had a retrospective refund due to the City in the amount of 17,977 which is recorded in the Self - Insurance Internal Service Fund. During the payment deferral period, members with a retrospective refund balance will receive a portion of the balance as a credit against other charges on the annual contribution invoice. For the 2011-12 coverage year, the refund amount will be 25%. The percentage to be refunded in future years will be set on an annual basis by the Executive Committee of CJPIA. Once the payment deferral period has concluded in each program, subsequent retrospective 38 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2012 Note 5: Long -Term Receivable (Continued) refund adjustments will be applied in full (100%) as a credit on the annual contribution invoice. More information on the CJPIA retrospective balances can be found on the CJPIA website at CJPIA.org. Note 6: Capital Assets A summary of changes in the Governmental Activities capital assets at June 30, 2012, is as follows: Capital assets not being depreciated: Land Right of way Construction in progress Total Capital Assets Not being Depreciated Capital assets being depreciated: Buildings and improvements. Furniture and fixtures Vehicles and equipment Infrastructure Total Capital Assets being Depreciated Less accumulated depreciation for: Buildings and improvements Furniture and fixtures Vehicles and equipment Infrastructure Total Accumulated Depreciation Total Capital Assets Being Depreciated, Net Governmental Activities Capital Assets, Net Balance at July 1, 2011 Transfers Additions Deletions $ 6,587,349 $ - $ - $ _ 265,614,104 1,972,457 (1,210,848) 571,966 - 274,173,910 (1,210,848) 571,966 34,999,996 330,728 4,784,537 84,372 - 1,343,739 2,422,454 - 379,481 187,510,964 880,120 - 225,017,786 1,210,848 6,507,757 Balance at June 30. 2012 $ 6,587,349 265,614,104 1,333,575 273,535,028 40,115,261 1,428,111 2,801,935 188,391,084 232,736,391 13,526,658 - 1,825,344 - 15,352,002 77,768 - 120,679 - 198,447 1,470,086 - 179,274 - 1,649,360 90,142,982 - 4,554,465 94,697,447 105,217,494 - 6,679,762 - 111,897,256 119,800,292 1,210,848 (172,005) 120,839,135 $ 393,974,202 $ - $ 399,961 $ - $ 394,374,163 Depreciation expense was charged to functions in the Statement of Activities as follows: General government $ 621,646 Public safety 9,041 Highways and streets 4,617,383 Community development 1,381,569 Internal Service Funds depreciation charges to program 50,123 $ 6,679,762 39 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) _ JUNE 30, 2012 Note 7: Long -Term Liabilities Long-term liability activity for the year ended June 30, 2012, was as follows: Balance Balance at Due Within July 1, 2011 Additions Deletions June 30, 2012 One Year Bonds payable Revenue Bonds $ 12,190,000 $ 11,790,000 $ 12,510,000 $ 11,470,000 $ 335,000 CJPIA General Liability Cumulative Deposit Payable - 235,647 - 235,647 - Compensated absences 524,060 414,344 387,306 551,098 407,288 Net OPEB obligation (Note 10) 174,971 74,774 7,512 242,233 - Total $ 12,889,031 $ 12,514,765 $ 12,904,818 12,498,978 $ 742,288 Net unamortized bond premium 243,853 Net Long -Term Debt $ 12,742,831 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 is reset on a bi-weekly basis. As of June 30, 2012, $12,190,000 in outstanding bonds was refinanced. 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 terminates 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. Ere CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2012 Note 7: Long -Term Liabilities (Continued) Payments and Associated Debt As of June 30, 2012, 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. 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, 2012 had a retrospective deposit due of $235,647. 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. The City has chosen not to voluntarily accelerate payment at this time. 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. Hl Fixed Rate Debt Year Ending June 30 Principal Interest Total 2013 $ 335,000 $ 498,956 $ 833,956 2014 350,000 488,906 838,906 2015 365,000 478,406 843,406 2016 385,000 467,456 852,456 2017 400,000 455,906 855,906 2018-2022 2,310,000 1,981,681 4,291,681 2023-2027 2,910,000 1,404,950 4,314,950 2028-2032 3,670,000 705,175 4,375,175 2033-2037 745,000 35,388 780,388 Totals $ 11,470,000 $ 6,516,824 $ 17,986,824 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, 2012 had a retrospective deposit due of $235,647. 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. The City has chosen not to voluntarily accelerate payment at this time. 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. Hl CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2012 Note 7: Long -Term Liabilities (Continued) 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. Compensated Absences The City's policies relating to compensated absences are described in Note 1. This liability, amounting to $551,098 at June 30, 2012, is expected to be paid in future years from future resources, typically liquidated from the General Fund. 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 121 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 (formerly called the primary deposit) 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 In 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 formula. (2) The first layer of losses includes incurred costs up to $30,000 for each occurrence and is 42 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2012 Note 8: Liability, Property and Workers' Compensation Protection (Continued) 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. 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. On a cumulative basis for all 2011-12 reinsurance contracts the annual aggregate deductible is $5.5 million. (6) Costs of covered claims from $15 million up to $50 million are covered through 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 $35 million per occurrence. This $35 million subsidence sub -limit is composed of (a) $5 million retained within the pool's SIR, (b) $10 million in reinsurance and (c) $20 million in excess insurance. The excess insurance layer has a $20 million annual aggregate. 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 Leaal Liabilitv 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 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. 43 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2012 Note 8: Liability, Property and Workers' Compensation Protection (Continued) 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 $29,645,856. 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. 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 2011-12. 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 PERS Executive Office 400 P Street, Sacramento, California 95814. Funding Policy 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 11.46% of covered payroll. The City's contributions to Ca1PERS for the years ending June 30, 2012, 2011 and 2010, were $309,329, $410,342 and $396,087, respectively and were equal to the required contribution for each year. CV CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2012 Note 9: Pension Plan (Continued) 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. 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. 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 ($108/month for calendar 2011 and $112/month for calendar 2012, 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, 2012, the City paid $7,512 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 3,499 Adjustment to annual required contribution (8,222) Annual OPEB cost (expense) 74,774 Contributions made 7,512 Increase in net OPEB obligation 67,262 Net OPEB obligation - beginning of year 174,971 Net OPEB obligation - end of year $ 242,233 45 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2012 Note 10: Postemployment Benefits Other than Pensions (Continued) Three -Year Trend Information For fiscal year 2012, the City's annual OPEB cost (expense) $74,774 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: Funded Status and Funding Progress 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. 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 5.0% per annum, inflation rate of 3.0%, 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 Percentage of Fiscal Year Annual OPEB Actual Annual OPEB Costs Net OPEB Ended Costs Contributions Contributed Obligation 6/30/10 $ 62,517 $ 5,594 8.95% $ 121,710 6/30/11 59,033 5,772 9.78% 174,971 6/30/12 74,774 7,512 10.05% 242,233 Funded Status and Funding Progress 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. 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 5.0% per annum, inflation rate of 3.0%, 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, 2012 Note 11: 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 12: Construction Commitments The following material construction commitments existed at June 30, 2012: Project Name Park Improvements Street Improvements Transportation Infrastructure Traffic Control Improvements Misc. Improvements Note 13: Operating Leases Expenditures as of Remaining June 30, 2012 Commitments $ 1,021,172 $ 328,083 429,660 1,632,112 - 1,120,000 6,048 108,952 98,546 426,454 $ 1,555,426 $ 3,615,601 The City leases building and office facilities under non -cancelable operating leases. In January 2012, the City relocated to its new City Hall. However, the City will continue to lease meeting room space for the City Council to conduct its meetings. The total costs for such leases were $164,093 for the year ended June 30, 2012. The future minimum lease payments for the lease of building and office facilities are as follows: Year Ending June 30, 2013 2014 2015 2016 2017 Total 47 $ 24,240 24,725 25,219 25,724 12,989 $ 112,897 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2012 Note 14: Fund Balance/Net Asset Restatements Fund Balance/Net Asset Restatements: Nonmajor governmental funds: Traffic Congestion Relief Fund To change the funding source of CIP project 01410 as all Traffic Congestion Relief Funds need to be expended by June 30, 2011 Air Quality Improvement Fund To properly state prior year AB2766 revenue received in the current year. Proposition 113 Fund To record unearned revenue realized in the prior years To change the funding source of CIP project 01410 as all Traffic Congestion Relief Funds need to be expended by June 30, 2011. Total Fund Balance Restatements Internal Service Funds Self Insurance Fund To reverse retrospective insurance balance recorded in accounts payable from the fiscal year 2008-09. Total Net Asset restatements Er $ (35,443) 14,473 275,808 35,443 290,281 269,388 $ 559,669 THIS PAGE INTENTIONALLY LEFT BLANK M. CITY OF DIAMOND BAR COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2012 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 Deferred revenues Unearned revenues Due to other governments Due to other funds Retentions payable Special Revenue Funds Integrated Waste State Gas Tax Proposition A Proposition C Management Fund Transit Fund Transit Fund Fund $ 553,009 $ 272,296 $ 1,707,372 $ 852,060 50,748 170,895 $ 723,904 $ 272,296 $ 1,707,372 $ 902,808 $ $ 37,475 $ 42,112 $ 230 3,790 5,152 5,041 4,617 Total Liabilities 41,265 51,881 5,271 Restricted for Community development projects 897,537 Public safety - - - - Highways and streets 723,904 231,031 1,655,491 Capital Projects - - - Unassigned - Total Fund Balances 723,904 231,031 1,655,491 897,537 Total Liabilities and Fund Balances $ 723,904 $ 272,296 $ 1,707,372 $ 902,808 CITY OF DIAMOND BAR COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2012 (Continued) Special Revenue Funds 51 Traffic Traffic Air Quality Improvement Congestion Improvement Justice Fund Relief Fund Fund Assistance Grant Assets: Pooled cash and investments $ 564,474 $ $ 154,993 $ Receivables: Accounts _ _ Notes and loans - _ _ Due from other governments - 17,269 11,800 Restricted assets: Cash and investments with fiscal agents - - _ Total Assets $ 564,474 $ $ 172,262 $ 11,800 Liabilities and Fund Balances: Liabilities: Accounts payable $ - $ $ 7,395 $ Accrued liabilities - _ Deferred revenues - Unearned revenues 100,967 Due to other governments - _ Due to other funds 13,064 Retentions payable - _ Total Liabilities 100,967 7,395 13,064 Restricted for: Community development projects - _ _ Public safety - Highways and streets 463,507 - Capital Projects - 164,867 Unassigned - - (1,264) Total Fund Balances 463,507 164,867 (1,264) Total Liabilities and Fund Balances $ 564,474 $ $ 172,262 $ 11,800 51 CITY OF DIAMOND BAR COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2012 Special Revenue Funds 52 Park and Facility Trails & Proposition 1B Development Bikeways Fund Bond Fund Fund CDBG Fund Assets: Pooled cash and investments $ 50,030 $ $ 10,726 $ Receivables: Accounts - - - Notes and loans - - 334,190 Due from other governments - 150,000 95,969 Restricted assets: Cash and investments with fiscal agents - - - Total Assets $ 50,030 $ $ 160,726 $ 430,159 Liabilities and Fund Balances: Liabilities: Accounts payable $ - $ $ - $ 38,489 Accrued liabilities - 384 Deferred revenues 150,000 - Unearned revenues - - Due to other governments - 334,190 Due to other funds - 57,096 Retentions payable - - Total Liabilities - 150,000 430,159 Restricted for: Community development projects 50,030 10,726 - Public safety - - Highways and streets - Capital Projects - Unassigned - - Total Fund Balances 50,030 10,726 - Total Liabilities and Fund Balances $ 50,030 $ $ 160,726 $ 430,159 52 CITY OF DIAMOND BAR COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2012 (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 Deferred revenues Unearned revenues Due to other governments Due to other funds Retentions payable Total Liabilities Restricted for: Community development projects Public safety Highways and streets Capital Projects Unassigned Special Revenue Funds Edward Byrne Justice Asset Seizure Assistance Grant COPS Fund Fund CLEEP Fund (JAG) Fund $ 82,586 $ 162,364 $ 40,970 $ $ 82,586 $ 162,364 $ 40,970 $ $ 412 $ $ $ 412 Total Liabilities and Fund Balances $ 82,174 162,364 40,970 Total Fund Balances 82,174 162,364 40,970 Total Liabilities and Fund Balances $ 82,586 $ 162,364 $ 40,970 $ 53 CITY OF DIAMOND BAR COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2012 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 Deferred revenues Unearned revenues Due to other governments Due to other funds Retentions payable Total Liabilities Restricted for Special Revenue Funds Landscape Total Maintenance Measure R Local EECBG Grant Governmental District Fund Return Fund Fund Funds $ 76,361 $ 415,065 $ 260,718 $ 5,203,024 - - - 50,748 - 334,190 13,712 459,645 $ 90,073 $ 415,065 $ 260,718 $ 6,047,607 $ 74,732 $ $ 260,979 $ 461,824 - - 14,367 - 150,000 - 100,967 - 334,190 - 70,160 - 4,617 74,732 260,979 1,136,125 Community development projects - 958,293 Public safety - - - 285,508 Highways and streets 15,341 415,065 - 3,504,339 Capital Projects - - - 164,867 Unassigned - - (261) (1,525) Total Fund Balances 15,341 415,065 (261) 4,911,482 Total Liabilities and Fund Balances $ 90,073 $ 415,065 $ 260,718 $ 6,047,607 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, 2012 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, recreation, and culture Highways and streets Capital outlay Total Expenditures Special Revenue Funds 409,000 - 306,517 77,170 - - 1,432,283 712,931 - 64,221 - 1,918,453 777,152 306,517 Excess (Deficiency) of Revenues Over(Under)Expenditures 1,692,896 (17,003) (21,926) 169,098 Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Restatements 101,102 (1,628,666) (290,107) (62,450) (1,527,564) (290,107) (62,450) 165,332 (17,003) (312,033) 106,648 558,572 248,034 1,967,524 790,889 Fund Balances, Beginning of Year, as Restated 558,572 248,034 Integrated 790,889 Fund Balances, End of Year $ Waste State Gas Tax Proposition A Proposition C Management Fund Transit Fund Transit Fund Fund 1,688,763 891,668 740,278 39,283 - 1,007,237 - 429,853 4,133 2,545 14,948 6,479 1,692,896 1,901,450 755,226 475,615 409,000 - 306,517 77,170 - - 1,432,283 712,931 - 64,221 - 1,918,453 777,152 306,517 Excess (Deficiency) of Revenues Over(Under)Expenditures 1,692,896 (17,003) (21,926) 169,098 Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Restatements 101,102 (1,628,666) (290,107) (62,450) (1,527,564) (290,107) (62,450) 165,332 (17,003) (312,033) 106,648 558,572 248,034 1,967,524 790,889 Fund Balances, Beginning of Year, as Restated 558,572 248,034 1,967,524 790,889 Fund Balances, End of Year $ 723,904 $ 231,031 $ 1,655,491 $ 897,537 CITY OF DIAMOND BAR COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2012 (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, recreation, and culture Highways and streets Capital outlay 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 Restatements Revenue Funds Traffic Traffic Air Quality Justice Improvement Congestion Improvement Assistance Fund Relief Fund Fund Grant 82,095 - - 832,219 69,956 23,177 4,660 1,187 - 918,974 71,143 23,177 67,316 27,854 27,854 67,316 891,120 (661,463) 3,827 23,177 (24,441) (661,463) - (24,441) 229,657 3,827 (1,264) 233,850 35,443 146,567 - (35,443) 14,473 Fund Balances, Beginning of Year, as Restated 233,850 161,040 Fund Balances, End of Year $ 463,507 $ $ 164,867 $ (1,264) 57 CITY OF DIAMOND BAR COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2012 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, recreation, and culture Highways and streets Capital outlay 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 Restatements Special Revenue Funds Park and Facility Trails & Proposition Development Bikeways Fund 1B Bond Fund Fund CDBG Fund 50,000 211,179 149,108 506,290 30 7,647 4,612 - 50,030 218,826 153,720 506,290 185,692 185,692 50,030 218,826 153,720 320,598 20,000 (218,826) (1,016,966) (320,598) - (218,826) (996,966) (320,598) 50,030 (843,246) - (311,251) 853,972 311,251 Fund Balances, Beginning of Year, as Restated 853,972 Fund Balances, End of Year $ 50,030 $ $ 10,726 $ 58 CITY OF DIAMOND BAR COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30 2012 (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, recreation, and culture Highways and streets Capital outlay Special Revenue Funds Edward Byrne Justice Assistance Asset Seizure Grant (JAG) COPS Fund Fund CLEEP Fund Fund e e e $ 100,000 1,060 2,011 101,060 2,011 338 73,729 6,355 Total Expenditures 73,729 6,355 34,385 (279) 34.106 Excess (Deficiency) of Revenues Over (Under) Expenditures 27,331 2,011 (6,017) 34,106 Other Financing Sources (Uses): Transfers in - - - Transfers out (87,772) (103,586) (34,295) Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Restatements (87,772) (103,586) (34,295) (60,441) (101,575) (6,017) (189) 142,615 263,939 46,987 189 Fund Balances, Beginning of Year, as Restated 142,615 263,939 46,987 189 Fund Balances, End of Year $ 82,174 $ 162,364 $ 40,970 $ - 59 CITY OF DIAMOND BAR COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2012 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, recreation, and culture Highways and streets Capital outlay 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 Special Revenue Funds Landscape Measure R Total Maintenance Local Return EECBG Grant Governmental District Fund Fund Fund Funds $ 547,209 $ $ $ 547,209 - 82,095 551,123 308,732 6,196,161 - - - 1,437,090 501 3,450 131 53,453 547,710 554,573 308,863 8,316,008 - - - 409,000 - 80,084 3,870 563,395 - - 77,170 674,249 - 2,847,317 288,674 352,895 674,249 292,544 4,329,861 (126,539) 554,573 16,319 3,986,147 134,156 255,258 (20,541) (704,307) (5,174,018) 113,615 (704,307) (4,918,760) (12,924) (149,734) 16,319 (932,613) 28,265 564,799 (16,580) 5,553,814 Restatements 290,281 Fund Balances, Beginning of Year, as Restated 28,265 564,799 (16,580) 5,844,095 Fund Balances, End of Year $ 15,341 $ 415,065 $ (261) $ 4,911,482 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE STATE GAS TAX FUND YEAR ENDED JUNE 30, 2012 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Transfers in Amounts Available for Appropriation Charges to Appropriation (Outflow): Transfers out Total Charges to Appropriations Budgetary Fund Balance, June 30 61 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 558,572 $ 558,572 $ 558,572 $ - 1,627,418 1,647,902 1,688,763 40,861 - - 4,133 4,133 101,102 101,102 - 2,185,990 2,307,576 2,352,570 44,994 1,627,418 1,728,520 1,628,666 99,854 1,627,418 1,728,520 1,628,666 99,854 $ 558,572 $ 579,056 $ 723,904 $ 144,848 61 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE PROPOSITION A TRANSIT FUND YEAR ENDED JUNE 30, 2012 62 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 $ 248,034 $, 248,034 $ 248,034 $ - Resources (Inflows): Intergovernmental 839,867 839,867 891,668 51,801 Charges for services 1,200,000 1,200,000 1,007,237 (192,763) Use of money and property - 2,545 2,545 Amounts Available for Appropriation 2,287,901 2,287,901 2,149,484 (138,417) Charges to Appropriation (Outflow): General government 56,430 56,430 409,000 (352,570) Parks, recreation and culture 74,100 74,100 77,170 (3,070) Highways and Streets 1,668,768 1,668,943 1,432,283 236,660 Transfers out 152,570 152,570 - 152,570 Total Charges to Appropriations 1,951,868 1,952,043 1,918,453 33,590 Budgetary Fund Balance, June 30 $ 336,033 $ 335,858 $ 231,031 $ (104,827) 62 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE PROPOSITION C TRANSIT FUND YEAR ENDED JUNE 30, 2012 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Amounts Available for Appropriation Charges to Appropriation (Outflow): Highways and Streets Capital outlay Transfers out Total Charges to Appropriations Budgetary Fund Balance, June 30 Variance with 63 Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 1,967,524 $ 1,967,524 $ 1,967,524 $ - 696,647 696,647 740,278 43,631 10,000 10,000 14,948 4,948 2,674,171 2,674,171 2,722,750 48,579 727,562 665,373 712,931 (47,558) 125,000 64,221 60,779 865,000 1,008,203 290,107 718,096 1,592,562 1,798,576 1,067,259 731,317 $ 1,081,609 $ 875,595 $ 1,655,491 $ 779,896 63 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE INTEGRATED WASTE MANAGEMENT FUND YEAR ENDED JUNE 30, 2012 RE Variance with Final Budget BudgetAmounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 $ 790,889 $ 790,889 $ 790,889 $ - Resources (Inflows): Intergovernmental 23,000 23,000 39,283 16,283 Charges for services 531,000 531,000 429,853 (101,147) Use of money and property 3,000 3,000 6,479 3,479 Amounts Available for Appropriation 1,347,889 1,347,889 1,266,504 (81,385) Charges to Appropriation (Outflow): Community development 421,869 431,169 306,517 124,652 Transfers out 62,450 62,450 62,450 Total Charges to Appropriations 484,319 493,619 368,967 124,652 Budgetary Fund Balance, June 30 $ 863,570 $ 854,270 $ 897,537 $ 43,267 RE CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE TRAFFIC IMPROVEMENT FUND YEAR ENDED JUNE 30, 2012 Budgetary Fund Balance, July 1 Resources (Inflows): Licenses and permits Intergovernmental Use of money and property Amounts Available for Appropriation Charges to Appropriation (Outflow): Highways and streets Transfers out Total Charges to Appropriations 140,003 27,854 112,149 _ - 661,463 (661,463) 140,003 689,317 (549,314) Budgetary Fund Balance, June 30 $ 265,420 $ 207,417 $ 463,507 $ 256,090 65 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 233,850 $ 233,850 $ 233,850 $ - - 82,000 82,095 95 31,570 31,570 832,219 800,649 - - 4,660 4,660 265,420 347,420 1,152,824 805,404 140,003 27,854 112,149 _ - 661,463 (661,463) 140,003 689,317 (549,314) Budgetary Fund Balance, June 30 $ 265,420 $ 207,417 $ 463,507 $ 256,090 65 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE AIR QUALITY IMPROVEMENT FUND YEAR ENDED JUNE 30, 2012 M Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1, as restated $ 161,040 $ 161,040 $ 161,040 $ - Resources (Inflows): Intergovernmental 70,000 70,000 69,956 (44) Use of money and property 500 500 1,187 687 Amounts Available for Appropriation 231,540 231,540 232,183 643 Charges to Appropriation (Outflow): Community development 176,350 191,350 67,316 124,034 Total Charges to Appropriations 176,350 191,350 67,316 124,034 Budgetary Fund Balance, June 30 $ 55,190 $ 40,190 $ 164,867 $ 124,677 M CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE TRAILS & BIKEWAYS FUND YEAR ENDED JUNE 30, 2012 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Amounts Available for Appropriation Charges to Appropriation (Outflow): Transfers out Total Charges to Appropriations Budget Amounts Original Final Variance with Final Budget Actual Positive Amounts (Negative) 50,000 50,000 50,000 - - - 30 30 50,000 50,000 50,030 30 50,000 50,000 50,000 50,000 50,000 50,000 Budgetary Fund Balance, June 30 $ $ $ 50,030 $ 50,030 67 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE PROPOSITION 1B BOND FUND YEAR ENDED JUNE 30, 2012 M Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1, as restated $ - $ - $ - $ - Resources (Inflows): Intergovernmental 210,000 210,000 211,179 1,179 Use of money and property 1,300 1,300 7,647 6,347 Amounts Available for Appropriation 211,300 211,300 218,826 7,526 Charges to Appropriation (Outflow): Transfers out - 16,070 218,826 (202,756) Total Charges to Appropriations - 16,070 218,826 (202,756) Budgetary Fund Balance, June 30 $ 211,300 $ 195,230 $ _1__1195,2301 M CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE PARK AND FACILITY DEVELOPMENT FUND YEAR ENDED JUNE 30, 2012 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Transfers in Amounts Available for Appropriation Charges to Appropriation (Outflow): Transfers out Total Charges to Appropriations Variance with Budgetary Fund Balance, June 30 $ (57,721) _1___(36,900L $ 10,726 $ 47,626 ;:1€ Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 853,972 $ 853,972 $ 853,972 $ 141,484 291,484 149,108 (142,376) 3,500 3,500 4,612 1,112 - - 20,000 20,000 998,956 1,148,956 1,027,692 (121,264) 1,056,677 1,185,856 1,016,966 168,890 1,056,677 1,185,856 1,016,966 168,890 Budgetary Fund Balance, June 30 $ (57,721) _1___(36,900L $ 10,726 $ 47,626 ;:1€ CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG FUND) YEAR ENDED JUNE 30, 2012 70 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 $ - $ - $ - $ Resources (Inflows): Intergovernmental 352,010 526,136 506,290 (19,846) Amounts Available for Appropriation 352,010 526,136 506,290 (19,846) Charges to Appropriation (Outflow): Community development 238,010 212,006 185,692 26,314 Transfers out 269,979 155,979 320,598 (164,619) Total Charges to Appropriations 507,989 367,985 506,290 (138,305) Budgetary Fund Balance, June 30 $ (155,979) $ 158,151 $ - $ (158,151) 70 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE CITIZENS OPTION FOR PUBLIC SAFETY (COPS) FUND YEAR ENDED JUNE 30, 2012 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Amounts Available for Appropriation Charges to Appropriation (Outflow): Public safety Transfers out Total Charges to Appropriations Budgetary Fund Balance, June 30 71 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 142,615 $ 142,615 $ 142,615 $ - 100,000 100,000 - 500 500 1,060 560 143,115 243,115 243,675 560 13,000 103,000 73,729 29,271 105,685 105,685 87,772 17,913 118,685 208,685 161,501 47,184 $ 24,430 $ 34,430 $ 82,174 $ 47,744 71 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE ASSET SEIZURE FUND YEAR ENDED JUNE 30, 2012 72 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 $ 263,939 $ 263,939 $ 263,939 $ - Resources (Inflows): Use of money and property - - 2,011 2,011 Amounts Available for Appropriation 263,939 263,939 265,950 2,011 Charges to Appropriation (Outflow): Transfers out 115,337 115,337 103,586 11,751 Total Charges to Appropriations 115,337 115,337 103,586 11,751 Budgetary Fund Balance, June 30 $ 148,602 $ 148,602 $ 162,364 $ 13,762 72 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE CALIFORNIA LAW ENFORCEMENT EQUIPMENT PROGRAM (CLEEP) FUND YEAR ENDED JUNE 30, 2012 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 $ 46,987 $ 46,987 $ 46,987 $ Resources (Inflows): Use of money and property Amounts Available for Appropriation Charges to Appropriation (Outflow): Public safety Total Charges to Appropriations Budgetary Fund Balance, June 30 200 200 338 138 47,187 47,187 47,325 138 10,000 10,000 6,355 3,645 10,000 10,000 6,355 3,645 $ 37,187 $ 37,187 $ 40,970 $ 3,783 73 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE EDWARD BYRNE JUSTICE ASSISTANCE GRANT FUND YEAR ENDED JUNE 30, 2012 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Amounts Available for Appropriation Charges to Appropriation (Outflow): Transfers out Total Charges to Appropriations Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 189 $ 189 $ 189 $ 34,385 34,385 - (279) (279) 189 189 34,295 34,106 61,183 61,183 34,295 26,888 61,183 61,183 34,295 26,888 Budgetary Fund Balance, June 30 _L_±0,9941 $ (60,994) $ - $ 60,994 74 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE LANDSCAPE MAINTENANCE DISTRICT FUND YEAR ENDED JUNE 30, 2012 Budgetary Fund Balance, July 1 Resources (Inflows): Taxes Use of money and property Transfers in Amounts Available for Appropriation Charges to Appropriation (Outflow): Highways and Streets Transfers out Total Charges to Appropriations Budgetary Fund Balance, June 30 75 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts _(Negative) $ 28,265 $ 28,265 $ 28,265 $ 552,492 552,492 547,209 (5,283) - - 501 501 94,617 134,182 134,156 (26) 675,374 714,939 710,131 (4,808) 647,109 686,674 674,249 12,425 20,541 (20,541) 647,109 686,674 694,790 (8,116) $ 28,265 $ 28,265 $ 15,341 $ (12,924) 75 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE MEASURE R LOCAL RETURN FUND YEAR ENDED JUNE 30, 2012 M Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 $ 564,799 $ 564,799 $ 564,799 $ - Resources (Inflows): Intergovernmental 522,490 522,490 551,123 28,633 Use of money and property - - 3,450 3,450 Amounts Available for Appropriation 1,087,289 1,087,289 1,119,372 32,083 Charges to Appropriation (Outflow): Transfers out 521,915 521,915 704,307 (182,392) Total Charges to Appropriations 521,915 521,915 704,307 (182,392) Budgetary Fund Balance, June 30 $ 565,374 $ 565,374 $ 415,065 $ (150,309) M CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE EECBG GRANT FUND YEAR ENDED JUNE 30, 2012 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Amounts Available for Appropriation Charges to Appropriation (Outflow): Community development Capital outlay Total Charges to Appropriations Budgetary Fund Balance, June 30 Variance with 77 Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ (16,580) $ (16,580) $ (16,580) $ 330,979 330,979 308,732 (22,247) - - 131 131 314,399 314,399 292,283 (22,116) - - 3,870 (3,870) 330,979 330,979 288,674 42,305 330,979 330,979 292,544 38,435 $ (16,580) $ (16,580) $ (261) $ 16,319 77 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE CAPITAL IMPROVEMENT FUND YEAR ENDED JUNE 30, 2012 Budgetary Fund Balance, June 30 _L_(L7,0611 $ (114,681) $ (332,407) $ (217,726) Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 $ (37,061) $ (37,061) $ (37,061) $ Resources (Inflows): Licenses and permits 118,450 118,450 - (118,450) Intergovernmental 595,999 595,999 87,000 (508,999) Transfers in 3,827,186 5,225,638 3,781,358 (1,444,280) Amounts Available for Appropriation 4,504,574 5,903,026 3,831,297 (2,071,729) Charges to Appropriation (Outflow): Public works - - 1,350,088 (1,350,088) Capital outlay 4,541,635 6,017,707 2,813,616 3,204,091 Total Charges to Appropriations 4,541,635 6,017,707 4,163,704 1,854,003 Budgetary Fund Balance, June 30 _L_(L7,0611 $ (114,681) $ (332,407) $ (217,726) CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE PUBLIC FINANCING AUTHORITY YEAR ENDED JUNE 30, 2012 Budgetary Fund Balance, July 1 Resources (Inflows): Use of money and property Transfers in Refinancing bonds issued Bond premium Amounts Available for Appropriation Charges to Appropriation (Outflow): Debt service: Principal retirement Interest and fiscal charges Total Charges to Appropriations Budgetary Fund Balance, June 30 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 333,694 $ 333,694 $ 333,694 $ - 20 20 574,278 540,533 (33,745) 11,790,000 11,790,000 252,381 252,381 333,694 12,950,353 12,916,628 (33,725) 12,205,000 320,000 11,885,000 411,659 12,596,626 (12,184,967) 12,616,659 12,916,626 (299,967) $ 333,694 $ 333,694 $ 2 $ (333,692) 79 CITY OF DIAMOND BAR COMBINING STATEMENT OF NET ASSETS INTERNAL SERVICE FUNDS JUNE 30, 2012 Assets: Current: Cash and investments Receivables: Accounts Total Current Assets Noncurrent: Capital assets - net of accumulated depreciation Total Noncurrent Assets Total Assets Liabilities and Net Assets: Liabilities: Current: Accounts payable Total Current Liabilities Total Liabilities Net Assets: Invested in capital assets, net of related debt Unrestricted Total Net Assets Total Liabilities and Net Assets Governmental Activities - Internal Service Funds Computer Equipment Equipment Self Insurance Replacement Replacement Fund Fund Fund Totals $ 1,235,597 $ 216,840 $ 182,714 $ 1,635,151 17,977 17,977 1,253,574 216,840 182,714 1,653,128 21,022 375,398 396,420 21,022 375,398 396,420 $ 1,253,574 $ 237,862 $ 558,112 $ 2,049,548 $ $ $ 109,532 $ 109,532 109,532 109,532 109,532 109,532 - 21,022 375,398 396,420 1,253,574 216,840 73,182 1,543,596 1,253,574 237,862 448,580 1,940,016 $ 1,253,574 $ 237,862 $ 558,112 $ 2,049,548 M1 CITY OF DIAMOND BAR COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET ASSETS INTERNAL SERVICE FUNDS YEAR ENDED JUNE 30, 2012 Operating Revenues: Miscellaneous Total Operating Revenues Operating Expenses: Insurance premiums 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 Assets Net Assets: Governmental Activities - Internal Service Funds Computer Equipment Equipment Self Insurance Replacement Replacement Fund Fund Fund Totals $ 17,977 $ 17 - $ 17,977 17,977 444,517 - - 444,517 - 6,153 43,970 50,123 444,517 6,153 43,970 494,640 (426,540) (6,153) (43,970) (476,663) 7,767 1,689 2,287 11,743 7,767 1,689 2,287 11,743 (418,773) (4,464) (41,683) (464,920) 409,112 409,112 (9,661) (4,464) (41,683) (55,808) Beginning of Year, as originally reported 993,847 242,326 490,263 1,726,436 Restatements 269,388 - - 269,388 Beginning of Fiscal Year, as restated 1,263,235 242,326 490,263 1,995,824 End of Fiscal Year $ 1,253,574 $ 237,862 $ 448,580 $ 1,940,016 NE CITY OF DIAMOND BAR COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS YEAR ENDED JUNE 30, 2012 Governmental Activities - Internal Service Funds Computer Self Equipment Equipment Insurance Replacement Replacement Fund Fund Fund Totals Cash Flows from Operating Activities: Insurance premiums $ (443,144) $ Payments to suppliers _ Net Cash Provided (Used) by Operating Activities (443,144) 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 409,112 409,112 $ - $ (443,144) 109,532 109,532 109,532 (333,612) 409,112 409,112 (333,716) (333,716) (333,716) (333,716) 7,767 1,689 2,287 11,743 7,767 1,689 2,287 11,743 (26,265) 1,689 (221,897) (246,473) 1,261,862 215,151 404,611 1,881,624 $ 1,235,597 $ 216,840 $ 182,714 $ 1,635,151 Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities: Operating income (loss) $ (426,540) $ (6,153) $ (43,970) $ (476,663) Adjustments to reconcile operating income (loss) net cash provided (used) by operating activities: Depreciation 6,153 43,970 50,123 (Increase) decrease in accounts receivable (17,977) - - (17,977) (Increase) decrease in prepaid expense 1,373 - 1,373 Increase (decrease) in accounts payable - 109,532 109,532 Total Adjustments (16,604) 6,153 153,502 143,051 Net Cash Provided (Used) by Operating Activities $ (443,144) $ - $ 109,532 $ (333,612) 82 DESCRIPTION OF STATISTICAL SECTION CONTENTS June 30, 2012 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 Capacity — 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. 12-14 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. 15-16 83 Governmental activities: Invested in capital assets, net of related debt(1) Restricted for: Capital projects Community development Public safety Public works Debt service Unrestricted Total governmental activities net assets City of Diamond Bar Net Assets by Component Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year Ended June 30, 2003 2004 2005 2006 2007 $ 8,237,553 $ 10,844,807 $ 10,692,694 $ 14,593,935 $ 375,216,400 5,988,178 241,767 3,775,552 3,323,474 3,446,872 1,398,057 1,296,806 1,013,495 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. 245,763 243,697 321,747 775.169 29.461.178 34,072,884 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. M Schedule 1 2008 2009 2010 2011 2012 $ 370,949,296 $ 367,529,907 $ 377,940,738 $ 381,985,940 $ 382,347,901 2,912,276 3,526,991 2,260,872 146,567 163,603 889,176 568,280 725,667 1,644,861 958,293 541,482 559,920 453,730 285,508 3,636,487 3,504,339 309,533 305,915 319,815 333,694 2 ag Expenses: Governmental activities: General government Public safety Highways and streets Community development Parks, recreation and culture Interest on long-term debt Total general revenues Program revenues: Governmental activities: Charges for services General Government Public safety Highways and streets Community development Parks, recreation and culture Operating grants and contributions Capital grants and contributions Total governmental activities program revenues General revenues: Taxes Property taxes Transient occupancy taxes Sales taxes Franchise taxes Othertaxes Unrestricted Motor vehicle in lieu Use of money and property Other revenues Total general revenues Change in net assets Prior year restatement of net assets Net assets at end of year City of Diamond Bar Changes in Net Assets Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year Ended June 30, 2003 2004 2005 2006 2007 $ 3,315,082 $ 3,713,530 $ 3,997,319 $ 4,203,123 $ 4,784,314 4,988,449 4,875,823 4,969,183 5,418,005 4,876,435 1,006,768 1,365,737 4,622,014 5,240,568 14,019,550 3,370,116 5,724,606 1,050,025 2,759,718 2,292,757 2,309,150 2,580,454 3,814,887 3,737,071 4,779,588 535,752 171,223 270,735 423,320 498,042 15,525,317 18,431,373 18,724,163 21,781,805 31,250,686 74,805 225,656 486,925 707,272 262,541 813,617 733,902 1,159,264 1,277,170 1,512,195 517,930 529,330 1,328,637 1,555,993 3,493,798 908,330 933,985 7,888 16,841 21,297 558,227 610,772 1,147,088 1,260,849 1,385,788 4,390,722 4,068,446 4,040,785 5,281,308 6,968,824 1,779,510 261,994 1,150 1,254,314 9,043,141 7,364,085 8,170,587 10,100,583 14,898,757 2,727,712 2,717,949 3,191,006 3,555,244 3,754,955 578,680 628,564 717,879 718,889 774,757 2,965,292 3,167,901 3,508,341 3,949,349 3,943,345 828,242 912,531 941,319 996,567 1,064,621 367,638 367,464 413,247 416,423 331,096 3,370,387 2,716,134 4,386,800 3,663,061 4,356,641 439,455 182,069 532,091 1,051,922 1,476,010 84,795 250,250 676,292 361,622 41,362 11,362,201 10,942,862 14,366,975 14,713,077 15,742,787 4,880,025 (124,426) 3,813,399 3,031,855 (609,142) $ 4,880,025 $ (124,426) $ 3,813,399 _jj,031,855 $ (609,142) 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 FRI Schedule 2 2008 2009 2010 2011 2012 $ 4,473,666 $ 5,159,300 $ 4,973,685 $ .6,370,986 $ 6,384,072 4,944,729 5,396,083 5,526,099 5,591,049 6,104,982 12,034,669 13,931,211 12,287,325 10,619,860 11,248,137 2,251,196 1,959,303 1,624,547 1,969,540 2,126,906 5,188,977 4,950,687 5,091,215 5,153,264 5,559,427 392,548 177,633 57,948 72,592 848,976 29,285,785 31,574,217 29,560,819 29,777,291 32,272,500 225,553 132,262 131,633 118,016 247,248 1,176,931 1,017,336 1,014,237 996,409 1,050,851 2,851,187 1,732,985 2,070,167 2,400,272 2,555,900 23,351 17,602 21,106 517,515 447,951 1,581,597 1,705,282 1,754,789 1,829,409 1,753,585 4,307,074 5,588,818 4,358,895 3,685,378 4,992,856 219,193 2,272,580 15,960,279 40,779 1,242,636 10,384,886 12,466,865 25,311,106 9,587,778 12,291,027 3,927,073 4,001,276 3,837,288 4,.187,896 3,951,722 800,390 633,075 569,916 642,509 692,162 4,102,177 3,085,223 3,122,229 3,355,127 3,397,259 1,024,710 1,093,039 1,115, 980 1,259,471 1,415,924 283,433 199,365 259,384 172,687 202,951 4,563,127 4,687,515 4,599,922 4,766,225 4,646,985 1,420,988 833,270 618,963 474,598 145,408 4,388 304,463 7,090 91,975 46,342 16,126,286 14,837,226 14,130,772 14,950,488 14,498,753 (2,774,613) (4,270,126) 9,881,059 (5,239,025) (5,482,720) 559,669 $(2,774,613) $ (4,270,126) $9,881,059 $(5,239,025) $(4923051) City of Diamond Bar Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Total fund balances General fund: Nonspendable: Prepaid costs Committed to: Emergency contingencies Unassigned Total general fund All other governmental funds: Restricted for: Comm development projects Public safety Highways and streets Capital Projects Debt service Unassigned Total all other governmental funds Total fund balances $36,372,082 $ 29,560,397 $ 32,433,946 $ 31,562,005 $ 34,827,639 2011 2012 $ 41,451 $ 28,114 4,500,000 4,500,000 16, 726,964 12,616, 200 21,268,415 17,144,314 1,644,861 958,293 453,730 FiscalYearEnded June 30, 3,271,595 2003 2004 2005 2006 2007 General fund: (333,932) Reserved $ 440,407 $ 866,843 $ 1,125,918 $ 1,310,172 $ 1,893,287 Unreserved 21,913,219 21,796,659 24,809,721 25,103,444 28,568,263 Total general fund 22,353,626 22,663,502 25,935,639 26,413,616 30,461,550 All other governmental funds: Reserved 5,719,861 105,861 5,555,988 2,274,829 3,311,451 Unreserved, reported in: Special revenue funds 8,030,278 6,043,352 6,111,202 5,485,933 5,736,366 Debt Service Fund 505,915 274,426 Capital projects funds 268,317 241,767 (5,443,309) (2,612,373) (4,681,728) Total all other governmental funds 14,018,456 6,896,895 6,498,307 5,148,389 4,366,089 Total fund balances General fund: Nonspendable: Prepaid costs Committed to: Emergency contingencies Unassigned Total general fund All other governmental funds: Restricted for: Comm development projects Public safety Highways and streets Capital Projects Debt service Unassigned Total all other governmental funds Total fund balances $36,372,082 $ 29,560,397 $ 32,433,946 $ 31,562,005 $ 34,827,639 2011 2012 $ 41,451 $ 28,114 4,500,000 4,500,000 16, 726,964 12,616, 200 21,268,415 17,144,314 1,644,861 958,293 453,730 285,508 3,271,595 3,504,339 146,567 164,867 333,694 2 - (333,932) 5,850,447 4,579,077 $ 27,118,862 $ 21,723,391 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 Schedule 3 2008 2009 2010 $ 1,864,387 $ 1,612,181 $ 1,955,477 31,065,127 30,041,357 28,841,621 32,929,514 31,653,538 30,797,098 5,810,250 2,754,526 1,735,077 4,955,552 5,423,979 5,218,642 (5,703,854) (2,701,642) (2,020,782) 5,061,948 5,476,863 4,932,937 $ 37,991,462 $ 37,130,401 $ 35,730,035 m City of Statistical 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 Highway and streets Parks, recreation and culture Community development Capital outlay Debt service: Principal retirement Interest and fiscal charges Total expenditures Excess (deficiency) of revenues over (under) expenditures Other financing sources (uses): Bond issued or refinancing Bonds discount or premium Transfers in Transfers out Total other financing sources (uses) Net changes in fund balances Debt service as a percentage of noncapital expenditures Fiscal Year Ended June 30, 2003, 2004 2005 2006 2007 $ 7,432,575 $ 7,759,331 $ 8,632,837 $ 9,508,757 $ 9,876,760 557,601 555,232 593,778 504,908 541,382 8,602,856 6,353,152 8,306,557 8,821,141 11,169,052 706,137 709,011 761,040 870,314 1,002,210 813,617 733,903 713,201 589,922 546,902 1,467,127 1,457,345 1,732,555 2,389,149 4,247,626 658,922 395,929 654,066 1,250,570 1,716,194 74,818 234,951 - 480,740 792,216 767,457 20,313,653 18,198,854 21,874,774 24,726,977 29,867,583 3,163,516 3,663,055 3,787,005 3,551,659 4,402,235 4,973,248 4,857,179 4,954,630 5,404,259 4,880,290 1,006,768 1,365,737 4,301,146 4,769,497 5,114,274 1;946,025 2,114,090 2,750,815 2,613,834 3,475,549 2,808,613 3,419,856 1,050,025 2,748,539 2,292,757 8,057,482 9,261,289 1,682,830 5,320,597 5,344,935 235,000 240,000 1.167.502 145.580 237.487 404,075 493,840 (2,809,501) (6,627,932) 3,110,836 (320,483) 3,623,703 13,755,000 (769,300) 10,259,848 9,906,970 2,363,367 6,469,523 6,030,764 (10453243) (10090723) (2,600,654) (6,733,961) (6,354,106) 12,792,305 (183,753) (237,287) (264,438) (323,342) $ 9,982,804 $ (6,811,685) $ 2,873,549 $ (584,921) $ 3,300,361 7.29% 0.82% 1.38% 3.18% 2.91% The City has elected to show only nine years of data for this schedule. Source: City Finance Department 1.B1 Schedule 4 2008 2009 2010 2011 $ 10,165,881 $ 9,119,375 $ 8,591,893 $ 9,646,883 $ 9,664,801 543,561 550,822 556,989 556,562 547,209 9,896,948 12,081,466 11,478,456 9,441,959 11,053,326 1,111,655 1,460,828 3,191,416 3,390,367 3,190,675 637,484 601,533 607,936 567,575 509,166 3,121,476 1,445,324 640,287 818,913 1,127,569 1,629,257 938,053 648,503 499,377 183,507 826,177 1,018,956 30,766 113,578 54,634 27,932,439 27,216,357 25,746,246 25,035,214 28,330,887 3,987,656 5,071,860 4,435,858 4,977,021 5,485,001 4,933,958 5,407,476 5,524,279 5,580,507 5,731,595 4,926,418 5,607,870 5,183,964 5,002,456 6,609,087 3,714,762 3,673,282 3,655,029 3,712,194 4,090,551 2,246,496 1,945,951 1,604,220 1,960,125 2,114,433 4,271,890 5,508,167 5,161,924 11,480,595 6,702,615 255,000 265,000 280,000 290,000 320,000 411,583 187,212 33,904 37,461 12,596,626 24,747,763 27,666,818 25,879,178 33,040,359 43,649,908 3,184,676 (450,461) (132,932) (8,005,145) (17,319,021) 11,790,000 252,381 7,266,149 6,629,225 4,379,718 2,929,528 6,085,337 (7,608,749) (7,039,825) (4,795,374) (3,535,556) (6,494,449) (342,600) (410,600) (415,656) (606,028) 11,633,269 $ 2,842,076 $ (861,061) $ (548,588) $ (8,611,173) $ (5,685,752) 2.89% 1.77% 1.35% 1.45% 2.80% 91 THIS PAGE INTENTIONALLY LEFT BLANK 92 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 it's 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. 93 Schedule 5 City of Diamond Bar Assessed and Estimated Actual Values of Taxable Property 2002/03 - 2011/12 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 2002-03 4,662,888,926 69,981,865 122,697 44,188,829 4,688,804,659 0.05122 7.60% 2003-04 5,051,058,871 77,407,924 140,122 47,621,182 5,080,985,735 0.05134 8.36% 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% 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 it's 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. 93 City of Diamond Bar Direct and Overlapping Property Tax Rates (Rate per $100 of Assessed Value) Agency Basic Levy* County Detention Facilities 1987 Debt LA County Flood Control Metropolitan Water District Mt. San Antonio College Pomona Unified School Dist Pomona Unified School Dist 2008 Series C Rowland Heights Unified Walnut Valley Unified School Dist Total Direct & Overlapping Tax Rates City's Share of 1% Levy Per Prop 13* General Obligation Debt Rate Redevelopment Rate* Total Direct Rate* 2002103 2003104 2004105 2005106 2006107 2007108 2008109 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 0.00103 0.00099 0.00092 0.00080 0.00066 0.00000 0.00000 0.00088 - 0.00046 0.00025 0.00005 0.00005 0.00000 0.00000 0.00670 0.00610 0.00580 0.00520 0.00470 0.00450 0.00430 0.01946 0.01525 0.01473 0.02122 0.02530 0.01750 0.02333 0.12342 0.12633 0.12910 0.12488 0.12401 0.11379 0.11577 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.03618 0.03780 0.03885 0.03633 0.07429 0.06944 0.07029 0.10086 0.09660 0.09515 0.09140 0.08749 0.08462 0.11297 1.2885 1.2835 1.2848 1.2799 1.3165 1.2899 1.3267 0.05192 0.05192 0.05192 0.05192 0.05192 0.05192 0.05192 0.05122 0.05134 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 incredmental 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 m Schedule 6 2009110 2010111 2011112 1.00000 1.00000 1.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00430 0.00370 0.00370 0.02571 0.02636 0.02642 0.14546 0.17721 0.14943 0.00000 0.00000 0.02421 0.06769 0.07538 0.09195 0.11674 0.11839 0.11735 1.3599 1.4010 1.4131 0.05192 0.05192 0.05192 0.05274 0.05270 0.05268 95 Current Taxpayers Diamond Bar Gateway Corp Inc Country Hills Holding LLc VIF II Hampton At Diamond Bar LLC CRP 2 Holdings CC LP Target Corporation Muller Rock 2 Gateway Diamond Bar Income PTRS Holding Hua Qing Enterprises LLC Gateway Corporate Center LP Margaret M. Tam Trust City of Diamond Bar Top 10 Property Taxpayers Current Year and Nine Years Ago 2011-12 Assessed Valuation 43,000,000 42,924,926 38,117,493 32,100,000 28,496,911 25,121,402 23,200,000 18,135,540 17,600,000 17,322,689 Schedule 7 Percentage of Total Net Assessed Valuation 0.59% 0.58% 0.52% 0.44% 0.39% 0.34% 0.32% 0.25% 0.24% 0.24% Top Ten Total 286,018,961 3.89% City Total 7,350,019,952 2002-03 Percentage of Total Taxpayers Nine Years Ago Assessed Valuation Net Assessed Valuation Opus Real Estate California IV LP $29,026,987 0.62% Gem Gateway Limited 22,961,205 0.49% IRP Muller Associates LLC 22,497,606 0.49% 1022 South Grand Avenue Apartments 22,204,350 0.47% M & H Realty Partners II 20,704,210 0.44% Bridge Gate Partners LP 17,255,488 0.37% Martin Brattrud Properties 15,912,261 0.34% H R Barros Family LP 14,220,178 0.30% Shea Homes LP 12,476,192 0.27% Lakeview Village Corporation 12,369,028 0.26% Top Ten Total 189,627,505 4.04% City Total 4,688,804,659 Source: Hdl Coren & Cone Source: Los Angeles County Auditor/Controller. City Finance Department M City of Diamond Bar Schedule 8 Property Tax Levies and Collections Last Ten Fiscal Years (unaudited) -------- Fiscal Year Taxes Levied Collected within the Collections in Ended for the Fiscal Year of Levy Subsequent June 30 Fiscal Year Amount % to Levy Years %to Levy 2003 2,474,222 2,376,390 96.05% 97,831 3.95% 2004 2,699,991 2,584,106 95.71% 115,884 4.29% 2005 2,870,810 2,739,911 95.44% 130,899 4.56% 2006 3,107,457 2,800,968 90.14% 306,489 9.86% 2007 3,378,087 3,116,729 92.26% 261,359 7.74% 2008 3,582,055 3,260,073 91.01% 321,981 8.99% 2009 3,781,997 3,458,210 91.44% 323,786 8.56% 2010 3,715,310 3,424,173 92.16% 291,137 7.84% 2011 3,753,506 3,508,491 93.47% 245,015 6.53% - 2012 3,864,514 3,527,109 91.27% 337,405 8.73% Source: Los Angeles County Auditor/Controller. City Finance Department M City of Diamond Bar Ratios of Outstanding Debt by Type Last Ten Fiscal Years Schedule 9 Total Governmental Activities Fiscal Year Lease Other Total Ended Revenue Bond & Governmental June 30 Bonds (a) Loans Activities 0.84% 232 2003 13,755,000 0 13,755,000. 2004 13,755,000 0 13,755,000 2005 13,655,000 0 13,655,000 2006 13,520,000 0 13,520,000 2007 13,280,000 0 13,280,000 2008 13,025,000 0 13,025,000 2009 12,760,000 0 12,760,000 2010 12,480,000 0 12,480,000 2011 12,190,000 0 12,190,000 2012 11,470,000 0 11,470,000 Schedule 9 Total % of Debt Primary Personal - Per Government Income (b) Capita (b) 13,755,000 0.88% 234 13,755,000 0.84% 232 13,655,000 0.79% 229 13,520,000 0.74% 227 13,280,000 0.70% 223 13,025,000 0.68% 217 12,760,000 0.68% 212 12,480,000 0.64% 225 12,190,000 0.66% 218 11,470,000 Unavailable 205 Note: (a) Details regarding the City's outstanding lease revenue bonds can be found in the notes to the financial stateme (b) Details regarding the City's population and personal income can be found in the Demographic and Economic Statistics Table. - Source: City Finance Department 101. City of Diamond Bar Direct and Overlapping Debt June 30, 2012 (unaudited) Direct Debt as of June 30, 2012 Diamond Bar Lease Revenue Bond Overlapping Debts as of June 30, 2012 (2) 330.10 Metropolitan Water District 809.51 Mt San Antonio CCD 2001 Series 2004B 809.52 Mt San Antonio CCD 2005 & 2012 Refunding Bond 809.53 Mt San Antonio CCD 2001 Series C 2006 809.54 Mt San CD DS 2001, 2008 Series D 915.62 Pomona Unified School District 2000 Ser A 915.64 Pomona Unified SD Refunding 2001 Ser A 915.65 Pomona Unified SD 2002 Series A 915.66 Pomona Unified School District 2002 Ser B 915.67 Pomona Unified School District 2002 Ser C 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 980.55 Walnut Valley Unified SD Refund Series 1997 A 980.59 Walnut Valley Unified SD 2000 Series D 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 Y) 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) Total Overlapping Debts: Grand Total Direct and Overlapping Debt: Debt to Assessed Valuation Ratios as of June 30, 2012: 2011112 Net Assessed Valuation: $ 7,350,019,952 2011 Total City Population: 55,819 Schedule 10 Gross Bonded %Applicable Net Bonded Debt Balance To City (1) Debt $ 11,470,000 $ 100 $ 11,470,000 94,031,705 1 800,605 6,200,000 11 674,013 48,600, 843 11 5,283,484 79,212,694 11 8,611,352 23,827,409 11 2,590,320 16,585,000 20 3,343,418 16,905,000 20 3,407,927- 350,000 20 70,557 505,000 20 101,804 490,000 20 98,780 12,620,000 20 2,544,102 11,800,000 20 2,378,796 65,573,334 20 13,219,116 33,900,000 20 6,833,998 4,030,000 20 812,419 44,060,000 20 8,882,181 19,707,718 59 11,722,402 13,195,243 59 7,848,699 6,001,837 59 3,569,969 10,885,000 59 6,474,537 27,915,000 59 16,604,198 6,715,887 59 3,994,695 13,190,000 59 7,845,566 19,996,838 59 11,894,353 7,990,547 59 4,752,871 _ 584,289,055 134,360,162 $ 595,759,055 $ 145,830,162 Direct Debt 0.16% $205 Overlapping Debt 1.83% $2,407 Total Debt 1.98% $2,613 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 4*1 Schedule 11 City of Diamond Bar Computation of Legal Debt Margin Last Ten Fiscal Years (unaudited) Fiscal Year 2003 2004 2005 2006 2007 Net assessed value $ 4,688,804,659 $ 5,080,985,735 $ 5,446,817,363 $ 5,874,950,276 $ 6,421,927,342 Add back: Exemptions 44,188,829 47,621,182 39,831,091 51,408,286 28,682,577 Gross assessed value 4,732,993,488 5,128,606,917 5,486,648,454 5,926,358,562 6,450,609,919 Conversion percentage 25% 25% 25% 25% 25% Adjusted assessed valuation 1,183,248,372 1,282,151,729 1,371,662,114 1,481,589,641 1,612,652,480 Debt limit percentage 15% 15% 15% 15% 15% Debt limit 177,487,256 192,322,759 205,749,317 222,238,446 241,897,872 City Debts: - Revenue bonds 13,755,000 13,755,000 13;755,000 13,520,000 13,280,000 Legal debt margin $ 163,732,256 $ 178,567,759 $ 191,994,317 $ 208,718,446 $ 228,617,872 Fiscal Year 2008 2009 2010 2011 2012 Net assessed value $ 6,894,023,460 $ 7,201,620,222 $ 7,095,299,195 $ 7,193,712,566 $ 7,350,019,952 Add back: Exemptions 39,859,238 48,909,164 66,422,679 70,706,628 74,296,191 Gross assessed value 6,933,882,698 7,250,529,386 7,161,721,874 7,264,419,194 7,424,316,143 Conversion percentage 25% 25% 25% 25% 25% Adjusted assessed valuation 1,733,470,675 1,812,632,347 1,790,430,469 1,816,104,799 1,856,079,036 Debt limit percentage 15% 15% 15% 15% 15% Debt limit 260,020,601 271,894,852 268,564,570 272,415,720 278,411,855 City Debts: - Revenue bonds 13,025,000 12,760,000 12,480,000 12,190,000 11,470,000 Legal debt margin $ 246,995,601 $ 259,134,852 $ 256,084,570 $ 260,225,720 $ 266,941,855 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 Coren & Cone City Finance Department 100 Schedule 12 City of Diamond Bar Demographic and Economic Statistics General Information Date of Incorporation April 18, 1989 Form of Government Council -Manager Area 14.76 Square Miles Miles of Streets 128 Public Safety Police Protection Los Angeles County Sheriff Department Fire Protection Los Angeles County Fire Department Water Services Service Provider Walnut Valley Water District Education 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) Sources: * U.S. Census Bureau HdL Cornen & Cone City Finance Department 101 Personal Per Capita Pop 25+ Pop 25+ Calendar Income Personal Unemployment Median High School Bachelor Year Population (In Thousands) Income Rate Age Degree Degree 2001 57,032 1,468,388 25,747 4.00% 2002 58,035 1,499,464 25,837 4.80% 2003 58,843 1,555,942 26,442 4.90% 2004 59,304 1,642,869 27,702 4.60% 2005 59,528 1,721,421 28,918 3.80% 2006 59,497 1,827,966 30,724 3.40% 2007 59,629 1,903,585 31,924 3.60% 2008 59,920 1,929,498 32,201 5.30% 2009 60,184 1,885,698 31,332 8.30% 39.2 93.1% 46.7% 2010 55,766 1,960,418 35,154 9.10% 39.8 92.0% 47.6% 2011 55,819 1,846,158 33,074 8.80% 40.5 92.5% 47.8% Sources: * U.S. Census Bureau HdL Cornen & Cone City Finance Department 101 Note: Total city employment 29,600 in 2012, provided by California Labor Market. Data Source: Info USA HdL, 102 Schedule 13 City of Diamond Bar Principal Employers (unaudited) Current Fiscal Year and Nine Fiscal Years Ago 2012 Number of Percent of Company Name Employees Rank Employment South Coast Air Quality Management 786 1 2.66% Walnut Valley Unified School District 520 2 1.76% Transcription Services 500 3 1.69% Travelers 401 4 1.35% Magan Medical Inc 300 5 1.01% Pomona Unified School District 210 6 0.71% Carrescia James -First Team Sns 200 7 0.68% Diamond Bar High School 200 8 0.68% First Team Real Estate 150 9 0.51% Baybrook Services Inc 120 10 0.41% Total 3,387 11.44% 2003 Number of % of City Company Name Employees Rank Employment South Coast Air Quality Management 725 1 n/a Avnet 600 2 n/a Acosta Sales & Marketing Group 450 3 n/a Automatic Data Processing 280 4 n/a Allstate Insurance Co 200 5 n/a Diamond Bar High School 200 6 n/a Century 21 Diamond Realty 150 7 n/a Rosa Gastelum Century 21 150 8 n/a Goodrich Corp 120 9 n/a Starside Security & Investigation 120 10 n/a Total 2,995 n/a Note: Total city employment 29,600 in 2012, provided by California Labor Market. Data Source: Info USA HdL, 102 Schedule 14 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 City of Diamond Bar Full-time and Part-time City Government Employees by Function/Program Fiscal Year Ended June 30, Function 2003 2004 2005 2006 2007 General government 24 25 25 22 21 Community development 4 5 7 8 8 Community services 38 45 74 77 74 Public works 5 6 7 7 8 Total 71 81 113 114 111 Fiscal Year Ended June 30, Function 2008 2009 2010 2011 2012 General government 24 25 21 24 23 Community development 6 7 8 8 8 Community services 69 71 75 75 75 Public works 10 10 9 9 9 Total 109 113 113 116 115 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 2003 2004 2005 2006 2007 2011 2012 543 591 Police: (1) 647 737 5,200 5,103 5,110 Physical arrests 552 481 520 558 582 Street Sweeping Parking Citation 6,662 6,710 6,250 5,790 5,684 Fire: (2) Number of emergency calls 2,741 2,755 2,615 2,592 2,612 Inspections (a) 1,206 1,159 837 1,114 Public works: (3) Street resurfacing (miles) 18.5 5.0 18.6 16.8 19.6 Parks and recreation:(4) Number of recreation classes 915 1,022 1,102 1,376 1,558 Number of facility rentals 1,021 1,736 4,123 4,305 4,555 Function Police:(in fiscal year) (1) Physical arrests Street Sweeping Parking Citation 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 18.5 Fiscal Year Ended June 30, 23.3 2008 2009 2010 2011 2012 543 591 700 647 737 5,200 5,103 5,110 4,137 3,766 2,595 2,561 2,654 2,594 2,516 1,085 1,100 979 1,202 1,287 18.5 13.8 23.3 12.0 9.2 1,569 1,315 2,456 2,115 2,096 4,103 4,299 4,111 4,147 4,270 (a) Unavailable 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 3( Public safety (1) Police: Station 1 Patrol units (all shifts combined) 20 Fire stations (2) 3 Highways and streets (3) Schedule 16 1 1 1 1 1 1 1 1 1 20 20 19 19 18 18 18 18 18 3 3 3 3 3 3 3 3 3 Streets (miles) 128 128 128 128. 128 128 128 129.4 129.4 129.4 Streetlights (a) (a) (a) (a) 233 233 233 294 294 294 Traffic signals (a) (a) (a) (a) 74 74 74 76 76 76 Culture and recreation:(4) Parks acreage (developed) 62.7 62.7 62.7 62.7 62.7 62.7 62.7 62.7 63.6 67.9 Parks acreage (undeveloped) 439.0 439.0 439.0 439.0 439.0 439.0 439.4 439.4 440.3 440.3 Parks 11 11 11 11 11 11 12 12 13 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 Sewer (3) Sanitary sewers (miles) (a) 1 1 1 1 1 1 1 1 1 (a) (a) (a) 157 157 157 158.4 158.4 158.4 (a) The City fully implemented the new reporting model of the Infrastructure Valuation and Asset Management System ii GASB 34 in FY2007. Sources: (1) Police Walnut/Diamond 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. 105 THIS PAGE INTENTIONALLY LEFT BLANK M Agenda # Meeting Date: TO: Honorable Mayor and Members of the City Council VIA: James DeStefano, City Manager 6.6 danuaa 15, 2013 TITLE: APPROVAL OF RESOLUTION 2013 -XX ESTABLISHING AN APPROVED VENDOR LIST AS DEFINED IN ORDINANCE NO 05(2006). RECOMMENDATION: Approve. FINANCIAL IMPACT: None. BACKGROUND: The City's Purchasing Ordinance No. 05(2006) includes a provision for the establishment of an Approved Vendor's List every January. This list will be comprised of vendors who have consistently provided excellent service to the City, have traditionally been the lowest bidder, can deliver goods or services on time, or consistently meet or exceed product/service specifications. City staff has performed an annual review and update of the vendor list and is requesting approval at this time. Vendors on this list have historically met City standards for quality and price of services. If at any time a vendor falls below the expectations established in the Ordinance, the vendor may be removed from the list by City staff. Upon approval, this list will be valid from February 1, 2013 through January 31, 2014. Prepared by: - L PP `- Dianna L. Honeywell Finance Director Reviewed b David Doyl Assistant City Manager Attachment: 1. Vendors List Revisions. 2. Resolution 2013 -XX. 3. Exhibit A - Approved Vendor List Effective February 1, 2013 through January 31, 2014. Attachment 1 City of Diamond Bar 2013 Vendor List Changes Additions Vendor Product Explanation Access Security Controls, Inc. Sielox Support Sole Source Vendor CalFire Fire Alarm Services Original installer of City Hall/Library Alarm System Climatec HVAC Services Orignial provider of AC equipment in Server Room (City Hall) Eaton Corporation UPS (Computer Power Sole Source Vendor supplies) Emerald Landscape Maintenance Provides Landscape Maintenance at City Hall Responsive service and competitive prices Empire Pipe Cleaning & Sewer & storm drain On Call Contractor E Equipment cleaning Ennis -Flint Traffic Paint & Manufacturer of paint & thermoplastic markings. Lowest Thermoplastic Markings bidder. E -Z Automation Systems Sliding Glass doors 1st Sole Source Vendor floor City Hall/Library Gil Door Sliding Glass doors 2nd Sole Source Vendor floor City Hall Hammond Construction Ceiling Tile/Acoustical Original installer of City Hall/Library specialized Ceiling material Supplier/installer System Hi -Way Safety Traffic Control Devices - Competitive prices & quick response times Sales & Rentals Interact Event Production Provides unique equipment and services for teen activities Muzak/Mood Media Audio/Visual Services Orignial provider of AV equipment in Willow Room (City Hall) Network Partners VOIP Support Consitantly low bidder NexuslS Security Camera Support Sole Source Vendor PCI Road Striping On call contractor for large quantities Presidio Network Infrastructure Consitantly low bidder Support Silverado Stages Shuttles for Special Events Provides competitive prices and ADA accessible shuttles Stanley Louis Co. Boiler Repair Responsive service and competitive prices Zumar Traffic Signs Great prices on large quantity orders Attachment 1 Deletions Vendor Product Traffic Control Service Traffic Controller Supplier Traffic Operations Inc Contractor for street striping Attachment 2 RESOLUTION NO. 2013 -XX A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DIAMOND BAR ESTABLISHING AN APPROVED VENDOR LIST AS DEFINED BY ORDINANCE NO. 05(2006) TO BE IN EFFECT FROM FEBRUARY 1, 2013 UNTIL JANUARY 31, 2014 WHEREAS, the City Council has adopted Ordinance No. 05(2006) which became effective August 31, 2006; and WHEREAS, the Ordinance defines vendor list procurement and requires the annual establishment of an Approved Vendor List; and WHEREAS, staff prepared and attached Exhibit A — Approved Vendor List in accordance with the Ordinance. NOW, THEREFORE, the City Council of the City of Diamond Bar Hereby Resolves that the vendors eligible for Vendor List Procurement as defined by Ordinance No. 05(2006) are contained in the attached Exhibit A — Approved Vendor List and will be in effect from February 1, 2013 until January 31, 2014. PASSED, ADOPTED, AND APPROVED this 15th day of January, 2013. Jack Tanaka, Mayor I, Tommye A. Cribbins, City Clerk of the City of Diamond Bar, California, do hereby certify that the foregoing Resolution No. 2013 -XX was duly and regularly passed and adopted by the City Council of the City of Diamond Bar, California, at its adjourned regular meeting held on the 15th day of January, 2013, by the following vote, to wit: AYES: COUNCILMEMBERS: NOES: COUNCILMEMBERS: ABSENT: COUNCILMEMBERS: ABSTAIN: COUNCILMEMBERS: 2 Tommye A. Cribbins, City Clerk Exhibit A City of Diamond Bar Approved Vendor List Effective February 1, 2013 through January 31, 2014 Vendor Product Explanation 4imprint Recycling Promotional Ability to provide a wide variety of promotional items made Items from recycled materials AAA Flag and Banner DBC Logo Flags Local vendor with DB Logo supplies Access Security Controls, Inc. Sole Source Vendor - this vendor required by (ASCI) Sielox Support manufacturer. Adapt Consulting Recycling Promotional Ability to provide promotional items made from recycled Items materials Advance Tutoring Contract Class Instructor - See Contract Class Instructor Explanation Math Classes Affordable Generator Service Generator Maintenance Provides quality and timely service to emergency generator at DBC AGI Academy Contract Class Instructor - See Contract Class Instructor Explanation Computer Classes Alberto Yap Contract Class Instructor - See Contract Class Instructor Explanation Dance Crew Albertson's Misc. Supplies Local vendor for program supplies Alicia Speare Contract Class Instructor - See Contract Class Instructor Explanation Sign Printer Supplies & Consistently bid below the competition and provide Americomp Maintenance superior quality for printer maintenance & toner supplies city wide Ameritech Copier Supplies & Maint Lowest bidder and provides timely quality service Anaheim Glass Glass Repairs Consistent low bidders, quick response and high quality And One Officials Sport Official Svcs Originally selected through and RFP process and provide quality service for a fair price Annette Drumonde Contract Class Instructor - See Contract Class Instructor Explanation Tot Enrichment April Lani Contract Class Instructor - See Contract Class Instructor Explanation Voice Arrowwoods Interior wood DBC High quality repairs and installation of mill work Audio Visual Innovations AN System service Original installer of DBC AV system. B & T Cattle Brush Removal by Goats Consistent low bidder, provides quality and timely service Balloons by Alice Bday & July 4th Balloons Provides best price, & supply for 4th of July, B -Day, Bashful Butler Catering Caterer Provides quality, upscale food with great presentation BC Continental Caterer Consistently provide the least expensive food Bear State Air Conditioning HVAC Svc. DBC Low bidder for service contract. Quality work, fast response Best Lighting Lighting Supplies Familiar with City equipment, fast emergency response Bill Giebe Contract Class Instructor - See Contract Class Instructor Explanation Page 1 Exhibit A City of Diamond Bar Approved Vendor List Effective February 1, 2013 through January 31, 2014 Vendor Product Explanation BSN - dba Sport Supply Group Sporting Goods Lowest price from bids and meets all requirements California Fire Security Fire and Security Alarms Original installer of Fire/intrusion alarms systems City Hall and Library Calsense Landscape controls Proprietary equip Carolwood Productions Video Productions Local company that has continued to provide quality, cost effective services. Carrot Top Industries Park Flags Lowest price from bids and meets all requirements Center Ice Arena Contract Class Instructor - Ice Skating See Contract Class Instructor Explanation CDW Government, Inc. (CDW-G) Electronic Components Meets product requirements, provides low prices and fast and Equipment delivery Charles Morales Contract Class Instructor - Guitar See Contract Class Instructor Explanation Charter Oak Gymnastics Contract Class Instructor - Gymnastics See Contract Class Instructor Explanation Cheryl Skidmore Contract Class Instructor - Horsemanship See Contract Class Instructor Explanation Christine Angeli Contract Class Instructor - Adult Crafts See Contract Class Instructor Explanation Claire Liang Contract Class Instructor - See Contract Class Instructor Explanation Imagination Through Art Climatec HVAC Services Original provider of AC equipment in Server Room (City Hall) CM School Supply Tiny Tots & Day Camp Supplies Local vendor with specialty supplies needed for programs Comlock Keys/Lock supplies Proprietary lock system for the DBC Commercial Lighting Lighting Supplies Vendor able to provide specialized lighting supplies at good prices and in a timely manner Connie Lillie Contract Class Instructor - ** See Contract Class Instructor Explanation Jazzercise Construction Hardware Company Parks Maintenance Availability of commercial hardware products, locks, door Supplies frames and door closers Provides consistent, quality services at a reasonable cost. Cornerstone Records Managemen Offsite Data Storage Svcs (Pending Name change of L.A. Data Security) Crafco Inc Asphalt Materials Manufacturer & vendor with specialty repair materials for pavement asphalt. Craig Davis Contract Class Instructor- See Contract Class Instructor Explanation Piano Creator's Touch Contract Class Instructor - See Contract Class Instructor Explanation Youth Art Classes Page 2 Exhibit A City of Diamond Bar Approved Vendor List Effective February 1, 2013 through January 31, 2014 Vendor Product Explanation Da Hula Studio Contract Class Instructor See Contract Class Instructor Explanation Diamond Bar Hand Car Wash - Dance Local vendor with quality service Danielle Baccaro Contract Class Instructor - See Contract Class Instructor Explanation Diversified Paratransit Baby Ballet Only Vendor able to provide handicapped shuttles Darla Tighe Contract Class Instructor- See Contract Class Instructor Explanation Voice lowest bidder. David Fernandez Contract Class Instructor - See Contract Class Instructor Explanation Adult Dance manufacturer. Day Lite Mainteneace Co. Maintenace Services Responsive service and competitive prices Day & Nite Copy Center, Inc. Copying/Printing Able to provide same day service at low cost. Often as low Doggie Walk Bags Dog Bags for Park bidder. DB International Deli Meeting Supplies Meets requirement and provides good service including Dolphin Rents Bday Equipment delivery Deane Homes Swim Club Rental Facility - Contract Facility Use Agreement signed yearly. Classes DFS Flooring Proprietary Method Carpet Local vendor that uses manufacturer's process to clean cleaning for DBC Carpet Dupont carpets at DBC Diamond Bar Hand Car Wash City Fleet Car Wash Local vendor with quality service Diamond Bar Mobil Vehicle maint Low bids, quality work, quick response Diversified Paratransit Shuttle Service Only Vendor able to provide handicapped shuttles Diversified Printers Print Svcs - Secured through a RFP process and found to be the Newsletter/Rec Guide lowest bidder. Diversified Window Coverings Maint of Mechanical Sole Source Vendor - this vendor required by Shades @ DBC manufacturer. Dog Dealers, Inc. Contract Class Instructor - See Contract Class Instructor Explanation Dog Obedience Doggie Walk Bags Dog Bags for Park Responsive vendor for product to fill dispensers in parks Dispensers Dolphin Rents Bday Equipment Lowest price for B -day party, & snowfest. Dora Lonyai Contract Class Instructor - See Contract Class Instructor Explanation Make-Up/Skin Care Doty Bros. Emergency main line Low bidder for quality work and fast response repair under asphalt Dunn's Fence Co. Temporary and Lowest bidding prices Permanent Fence Supplier D.Y. Performance Fitness Contract Class Instructor- See Contract Class Instructor Explanation Speed & Agility Page 3 Exhibit A City of Diamond Bar Approved Vendor List Effective February 1, 2013 through January 31, 2014 Vendor Product Eaton Corporation Computer UPS Sole Source Vendor Education To Go Contract Class Instructor- See Contract Class Instructor Explanation On -Line Classes Emerald Landscape Maintenance Provides Landscape Responsive service and competitive prices Maintenance at City Hall Empire Pipe Cleaning & Sewer & Storm Drain On Call Contractor Equipment Cleaning Ennis -Flint Traffic Paint & Manufacturer of paint & thermoplastic markings. Lowest Thermoplastic Markings bidder Erika Vieyra Contract Class Instructor - See Contract Class Instructor Explanation Online Driver's Ed Esperanza Flores Dance Contract Class " See Contract Class Instructor Explanation Event Booking and Services City Birthday Party Only vendor able to provide big carnival rides for 1 day carnival rides event Evergreen Interiors Interior Plant Maint-City Lowest Bid & Meets Requirements Hall & Library Executive Promotional Products Promo Items Often a low bidder providing quality, timely merchandise. Has artwork on file for a variety of items. Exterior Products City's Event Banners Lowest bidder at time banners were purchased -- now stores, cleans, up -dates and posts banners as directed Exterminetics of So. Cal Rodent/insect Control at Low bidder for service contract. Quality work, fast DBC response E -Z Automation Systems Sliding Doors City Hall 1st Original installer of doors floor/Library Firestone Tire Co. Vehicle maint Low bids, quality work, quick response Food From the Heart Caterer Consistently bid below the competition and provide superior quality Foothill Building Materials Sand & Sandbags Only local vendor able to deliver sandbags and sand to fire stations. Frank Stein Novelty Co. Specialty Supplies Responsive vendor with specialty supplies needed for programs Frantone Meals for special events Quality food with great presentation Gabriela Klein Contract Class Instructor - See Contract Class Instructor Explanation Adult Fitness Gasser/Olds Company Bronze plaques/signs Provides consistent, quality services at a reasonable cost. Gil Door Sliding Doors City Hall 2nd Original installer of doors floor Page 4 Exhibit A City of Diamond Bar Approved Vendor List Effective February 1, 2013 through January 31, 2014 Vendor Product Explanation Glass Eye Productions Video Productions Provides consistent, quality services at a reasonable cost. Glenn's Refrigeration Refrigeration/Freezer Quality, responsive repair service Repair Electronic Components Meets product requirements, provides low prices and fast GovConnection, Inc. and Equipment delivery Grand Mobil Vehicle maint Low bidder, quality work, quick response Graybar Electrical Supplies Local vendor with specialty repair materials H2O Pressure Washing Pressure washing Lowest bidder, quick response for small jobs Hammond Construction Acoustical tile/Ceiling Tile Original Installer - specialized Ceiling tiles Hi -Way Safety Traffic Control Devices - Competitive prices and quick response Sales & Rentals Hirsch Pipe and Supply Plumbing supplies Local vendor with specialty repair materials Home Depot Misc. Supplies Local vendor for repair materials and program supplies Hot Shots Youth Uniforms Traditionally lowest Price from bids. Hydro -Connections Irrigation Supplies Local vendor with specialty repair materials Impact Signs Informational Signs Create and Install informational signs in a timely and professional manner IMS Refrigeration Ice Machine repairs High quality repairs at competitive prices Interact Event Production Provides unique equipment and services for teen activities Jacqueline Ng Contract Class Instructor - See Contract Class Instructor Explanation Yoga James Events Bday rides Only vendor to meet requirements. Jeanie Khoury Contract Class Instructor - See Contract Class Instructor Explanation Adult Crafts Jeffrey Hirose Contract Class Instructor - See Contract Class Instructor Explanation Golf Jerry Short Contract Class Instructor - See Contract Class Instructor Explanation Karate Jessica Braun Contract Class Instructor- See Contract Class Instructor Explanation Adult Crafts Jimmye Lou Thies Contract Class Instructor - ' See Contract Class Instructor Explanation Dance John Bishop Contract Class Instructor - See Contract Class Instructor Explanation Martial Arts Classes Kathy Breaux Contract Class Instructor - See Contract Class Instructor Explanation Youth Art Classes Page 5 Exhibit A City of Diamond Bar Approved Vendor List Effective February 1, 2013 through January 31, 2014 Vendor Product Explanation Kathy Salata Contract Class Instructor - See Contract Class Instructor Explanation Public Speaking Keep America Beautiful Inc Recycling Promotional Ability to provide promotional items made from recycled Items materials. Keith Johnson Entertainment D.J. Services Price is equal to others, service is superior to others. Ken's Ace Hardware Misc. Supplies Local vendor for repair materials and program supplies Ki Chairs Chairs for DBC/Parks Quality chairs, good service and low prices Kiddie Techie Contract Class Instructor - See Contract Class Instructor Explanation Youth Computer Kidz Love Soccer Contract Class Instructor - See Contract Class Instructor Explanation Soccer Kirk Steinke Electric Electrician Consistent low bidder and excellent work Kustom Imprints Coaches shirts - Adult B- Traditionally lowest Price from bids. ball Shirts L.A. Data Security Offsite Data Storage Svcs Provides consistent, quality services at a reasonable cost. Land's End Staff shirts, apparel Variety of quality products -- vendor has city artwork Letter Perfect Signs Park Signs Provides consistent, quality services at a reasonable cost. Lewis Engraving Engraving Svcs - Name Consistently provides good service in a timely manner. Badges, Tiles & Plaques Liberty World Class Flags Park Flags Lowest price from bids and meets all requirements Lighting Resources, LLC Waste Recycling Vendor Only local vendor that doesn't have a pick up charge. Live Sound Concepts Concert/July 4th -Audio Lowest price for concerts, snowfest & b -day party for 3 Equipment years. Lowe's Home Imprvmt Center Misc. Supplies Local vendor for repair materials and program supplies Mad Science Contract Class Instructor - See Contract Class Instructor Explanation Youth Science Magic and Variety July 4th - Entertainment Only vendor in area that has Uncle Sam & balloonist available on 4th of July. Marlene Ramirez -Mooney Contract Class Instructor - See Contract Class Instructor Explanation Maya Devi Contract Class Instructor - See Contract Class Instructor Explanation Restorative Yoga MCO -The Microfilm Co Specialized Microfiche Provides timely specialized service. Maint MDS Battery & Light Bulb Lowest collection prices. Recycling Merchants Building Maint. Window washers Consistently low bids Page 6 Exhibit A City of Diamond Bar Approved Vendor List Effective February 1, 2013 through January 31, 2014 Vendor Product Explanation Minutman Press R & D Blueprint) Co ( p ) pying/Printing Able to provide same day service at low cost. Often as low bidder. Light Weight and Durable Low bidder for tables and chairs at DBC, Pantera and Mity-Lite Furniture Tables/Chairs Heritage; excellent service and warranty program; products match existing inventory Moonlight Printers Printing Svcs Provides timely service. Mt. Calvary Lutheran Church Rental Facility - Contract Classes & Sports Facility Use Agreement signed annually. Music N Smart Contract Class Instructor - Piano & Violin See Contract Class Instructor Explanation Muzak/Mood Media AudioNisual Services Original provider of AV equipment in Willow Room (City Hall) NET Easter Eggs Easter Eggs Lowest price and only vendor that meets our requirements. Network Partners VOIP Support Newhall Ice Snow for Winter Snow Only vendor that responds to bids, that can provide Fest requirements NexuslS Security Camera Support Oak Tree Lanes Contract Class Instructor - See Contract Class Instructor Explanation Bowling Once Upon A Time Creations Caterer Provides specialty menu items at competitive prices Oriental Trading Co. Specialty Supplies for recreation programs & Responsive vendor with specialty supplies needed for events programs Gopher/ground squirrel Orkin Pest Control, Inc. eradication - Parks & LLA Responsive vendor for on-going rodent control service Districts Partition Specialties PSI Wall Partitions DBC Original Installers familiar with proprietary systems PCI Road Striping On call contractor for large quantities Electronic Components Meets product requirements, provides low prices and fast PC Mall Gov, Inc. and Equipment delivery Peter Rogers Photography Photography Services Vendor continues to provide high quality photos at reasonable cost. Originally selected through RFP process Playwell Teknologies Contract Class Instructor - See Contract Class Instructor Explanation Youth Enrichment Pomona Unified School Distr. Rental Facility - Contract Facility Use Agreement signed August 1997 Classes & Sports Page 7 Exhibit A City of Diamond Bar Approved Vendor List Effective February 1, 2013 through January 31, 2014 Vendor Product Explanation Presidio Network Infrastructure Constatnly Low Bidder PROforma/Element 7 Recycling Promotional Ability to provide promotional items made from recycled Items materials. Proforma Unisource Promotional Materials for Often a low bidder providing quality, timely merchandise, City Programs & Events and has artwork on file for a variety of items Protection One Fire & Burglary alarm Company took over monitoring of alarm systems @ DBC service/maint. and Heritage Park PYRO Spectaculars July 4th - Fireworks Only vendor to respond for the last five years Pyro-Comm Systems Fire alarm service/maint. Proprietary fire systems for DBC and Heritage Park Quinn Rental Services Equipment Rental Quality equipment, great service, competitive prices Rae Duncan Contract Class Instructor - See Contract Class Instructor Explanation Adult Crafts Raquel Hernandez Contract Class Instructor - See Contract Class Instructor Explanation Youth Math Recy-cal Recycling containers for Consistently low prices schools Red Dragon Karate Contract Class Instructor - See Contract Class Instructor Explanation Martial Arts Printing - Envelopes, Consistently provides good service in a timely manner. Reinberger Printwerks, Inc. Letterhead, Stationery, Vendor has many templates already on file Certificate Covers etc Related Visual, Inc. Audio/Visual Consistently low bidder. Also provides maintenance support for equipment Rishi Kumar Contract Class Instructor - See Contract Class Instructor Explanation Growing Your Own Food Rod Ertel Contract Class Instructor - See Contract Class Instructor Explanation Intro to Excel Roto Rooter Emergency Plumbing Responsive to emergencies, competitive prices Royal Roofing Inspection & Repair of Provides quality work for a reasonable cost and responds DBC Roof in a timely manner Safeway Signs Co. Traffic Signs Manufacturer of City street name signs, ability to provide matching signs SASE Company Inc Sidewalk Grinders & Parts Sole manufacturer which meets all equipment requirements SC Signs Traffic Signs & Poles Traditionally been low bidder and ability to provide supplies in a timely manner School Specialty, Inc. Tiny Tots & Day Camp Responsive vendor with specialty supplies needed for Supplies programs Shannon Griffiths Contract Class Instructor - Belly Dance ** See Contract Class Instructor Explanation Page 8 Exhibit A City of Diamond Bar Approved Vendor List Effective February 1, 2013 through January 31, 2014 Vendor Product Explanation Sheri Liebe Contract Class Instructor - See Contract Class Instructor Explanation Southwest Sales Youth Dance Consistent low bidder, provides quality and timely service and is a Diamond Bar Vendor Sign Contractor, Inc. Armed Forces Banners Lowest Bidder -- now has artwork for future orders. Silverado Stages Shuttles For Special Provides competitive prices and ADA accessible shuttles Stanley Louis Co. Events Responsive service and competitive prices Simpson Advertising, Inc. Graphic Design Continues to provide graphic design support. Selected Yoga/Wellness through RFP process Skyhawks Contract Class Instructor - See Contract Class Instructor Explanation Youth Basketball Smart & Final Food, Rest. Supp. Good prices, specialized products for City events So Cal Sanitation Special Event - Restrooms Vendor has provided great customer service for the past 4 Steven Yuan & Sinks years Southern California Boiler Boiler Maintenance Responsive service and competitive prices Southwest Sales T- Shirt Printing Consistent low bidder, provides quality and timely service and is a Diamond Bar Vendor Sparkletts Water Water Supplies & Equipment Rental Consistently provides good service Sport Pins International, Inc. Pins Consistently low bidder Stanley Louis Co. Boiler Repair Responsive service and competitive prices Star Auto Service Vehicle Maintenance Provides quality and timely service at competitive prices Steven Yuan Contract Class Instructor - See Contract Class Instructor Explanation Skateboarding Stitches Uniforms Staff Uniforms Lowest price for Birthday shirts 3 years in a row Stubbies Promotions Promo Items Often a low bidder providing quality, timely merchandise. Has artwork on file for a variety of items Subway. Meeting Supplies Consistently provides good service in a timely manner Surendra Mehta Contract Class Instructor - See Contract Class Instructor Explanation Yoga/Wellness Tennis Anyone Contract Class Instructor - See Contract Class Instructor Explanation Tennis The Whole Enchilada Meeting Supplies Consistently provides good service in a timely manner including delivery Tim Smith Contract Class Instructor - See Contract Class Instructor Explanation Guitar Tina Chang Contract Class Instructor - See Contract Class Instructor Explanation Dance & Martial Arts Event banners, flyers, Consistent low bidder, provides quality and timely service The Sauce Creative Services apparel & promotional and has artwork on file for a variety of items items Contract Class Instructor - Theresa Wineck! Adult Fitness (Bootcamp, See Contract Class Instructor Explanation Zumba Page 9 Exhibit A City of Diamond Bar Approved Vendor List Effective February 1, 2013 through January 31, 2014 Vendor Product Explanation Tony Wang Contract Class Instructor - See Contract Class Instructor Explanation WellDune Rx Adult Computer Vendor works with Waste Management Traffic Control Service Traffic Signs & Poles Traditionally been low bidder and ability to provide supplies in a timely manner Traffic Operations Inc Street Striping Most responsive supplier for low quantity orders Trane HVAC Controls Proprietary controls at the DBC and Heritage Community World Wide Bingo Bingo supplier centers Trench Plate Rental Co Steel Plates & K -Rails Responds to after hours emergency services Rental Tri -City Pools DBC Fountain service Lowest bidder, familiar with City equipment TriFytt Sports Youth Sports Contract See Contract Class Instructor Explanation Class United Pumping Services Inc Hazardous Waste Removal Only local vendor for hazardous waste clean ups Valley Trophy Youth Trophies Traditionally lowest Price from bids Vidiflow Audio/Visual Original Installers familiar with proprietary systems VIS Backflow testing Quality service and competitive prices W.W. Grainger, Inc. Specialty Supplies Local vendor with specialty repair materials Walnut Hills Fire Protection Fire extinguisher repair Familiar with City equipment, great service Walnut Vly Unified Schl Distr. Rental Facility - Contract Classes & Sports Facility Use Agreement signed September 1992 Waxie Sanitary Supply Janitorial supplies Competitive pricing, offers periodic training WellDune Rx Sharps recycling svcs. Vendor works with Waste Management Weisenbach Recycled Products Recycling Promotional Items Ability to provide a wide variety of promotional items made from recycled materials White Cap Road Maint Materials & Only local vendor specialized in street construction Equipment materials World Wide Bingo Bingo supplier Lowest price in 3 years of bidding and great service Yosemite Water Water Supplies & Equipment Rental Responsive supplier for low quantity orders Contract Class Instructor - Young Rembrandts Youth Art Classes See Contract Class Instructor Explanation Young S. Kim Contract Class Instructor - See Contract Class Instructor Explanation Youth Taekwondo Zumar Traffic Signs Great prices on large quantity orders **Instructor meets the requirements of the contract class program: successful completion of instructor application, supplemental questionnaire, class proposals, background check and quarterly quality review of classes. Page 10 CITY COUNCIL Agenda # 6 Meeting Date : January 15, 2013 AGENDA REPORT TO: Honorable Mayor and Members of the City Council VIA: James DeStefano, City ManaQqV TITLE: NOTICE OF COMPLETION FOR THE CHINO HILLS PARKWAY AND CHINO AVENUE STREET REHABILITATION PROJECT, FEDERAL PROJECT NO. STPL - 5455 (015) RECOMMENDATION: File a Notice of Completion. FINANCIAL IMPACT: There is no financial impact. BACKGROUND/DISCUSSION: The City Council awarded a construction contract to All American Asphalt (AAA) on May 15, 2012 in an amount of $606,000 with a contingency amount of $60,600 for a total authorization amount of $666,600. With the issuance of the Notice to Proceed, the City authorized AAA to start construction of the project on June 25, 2012. AAA completed all work required of this project in August of 2012. However, the labor compliance and payroll issues were not resolved until December of 2012. The final construction cost of the project is $556,450.63 (under the original bid of $606,000) which includes $4,185.81 for two minor change orders requested by the City. The project was completed with $110,149.37 in savings from the overall authorized project budget. PREPARED BY: DATE PREPARED: Fred Alamolhoda, Interim Project Manager January 8, 2013 REVIE D B DaW G. Liu, Director of Public Works Attachments: Notice of Completion RECORDING REQUESTED BY AND WHEN RECORDED MAIL TO CITY OF DIAMOND BAR 21810 COPLEY DRIVE DIAMOND BAR, CALIFORNIA 91765 ATTENTION: CITY CLERK NOTICE OF COMPLETION Notice pursuant to Civil Code Section 3093, must be filed within 10 days after completion. Notice is hereby given that: 1. The undersigned is the owner or corporate officer of the owner of the interest or estate stated below in the property hereinafter described: 2. The full name of the owner is City of Diamond Bar 3. The full address of the owner is 21810 Cooley Drive 4. The nature of the interest or estate of the owner is; (If other than fee, strike "In fee" and insen, for example, "parchaser under contract of purchasa," or "lessee") The full names and full addresses of all persons, if any, who hold title with the undersigned as joint tenants or as tenants in common are: NAMES ADDRESSES 6. A work of improvement on the property hereinafter described was completed on December 28, 2012. The work done was: Chino Hills Parkway and Chino Avenue Street Rehabilitation Federal Project No. STPL-5455 (015) 7. The name of the contractor, if any, for such work of improvement was All American Asphalt May 15.2012 (If no contractor for work of improvement as awhol4 insert "none") (Date of Contract) S. The property on which said work of improvement was completed is in the City of Diamond But, County of Los Angeles, State of California, and is described as follows. Chino Hills Parkway and Chino Avenue Street Rehabilitation Federal Project No. STPL 5455 (015) 9. The street address of said property is Dated: Verification for Individual Owner (If no street address has been officially assigned, insert "none') CITY OF DIAMOND BAR Signature ofowner or corporate officer ofowner armed in paragraph 2 or his agent VERIFICATION I, the undersigned, say: I am the Director of Public Works we ceclzrant or me rorq ("resident of', "Manager of," "A partner of," "Owner or, eta) notice of completion; I have read said notice of completion and know the contests thereof; the same is true of my own knowledge. I declare under penalty of perjury that the foregoing is true and correct. Executed on 20—, at Diamond Bar , California. (Daze of sigisture) (CSty where signed) (personal signature of the individual who is swearing that the confer¢ of due notice of completion are true) Agenda # g. g Meeting Date: Januar, 15th 5th CITY COUNCIL-� AGENDA REPORT TO: Honorable Mayor and Members of the City Council VIA: James DeStefano, City Manager TITLE: AUTHORIZE STAFF TO PURSUE FUNDING PARTNERS FOR A PROJECT STUDY REPORT (PSR) FOR THE MISSING COMPONENTS OF THE STATE ROUTE 57/ STATE ROUTE 60 CONFLUENCE/INTERCHANGE IMPROVEMENTS RECOMMENDATION: Approve. FINANCIAL IMPACT: No financial impact at this time. Staff will return in the near future with a specific scope and budget request/recommendation. Diamond Bar's expenditure is anticipated to be in the range of $50,000 - $150,000, depending upon final scope of the study and contribution of study partners. BACKGROUND/DISCUSSION: On July 25, 1995, the City adopted a comprehensive, long-term General Plan to guide its physical development. Guided by a six -part Vision Statement, the City has been proactively involved in regional transportation efforts to solve and/or reduce circulation impacts on the local community. Specifically, Diamond Bar has made the SR 57/60 confluence/interchange the focus and pivot point for achieving the City's regional transportation goal. Annually, the City Council Goals and Objectives continue the direction to pursue the SR 57/60 confluence "Big Fix" as the City's top traffic mitigation priority. The SR 57/60 Interchange Improvements or the "Big Fix" Project has been identified and programmed in the Los Angeles County Metro's Multi -County Goods Movement Action Plan and the Long Range Transportation Plan, as well as in the Southern California Association of Governments' 2012 Regional Transportation Plan. The Four Corners Transportation Coalition identified four (4) regionally significant projects, which include the design and construction of the SR 57/60 interchange improvements. With the joint effort between the City of Industry, City of Diamond Bar, and the Metropolitan Transportation Authority (MTA), a Feasibility Study was completed in 2008 to evaluate alternatives for the "Big Fix" improvements at the SR 57/60 confluence/interchange. Several of the elements of that study are under design, including a new direct connection from eastbound SR 60 to Grand Avenue and a wider, more -efficient interchange at Grand Avenue. Several ideas from the 2008 MTA Feasibility Study have yet to be resolved as to whether they are desired and cost effective, and therefore, whether they should be included in the ultimate solution for the 57/60 confluence/interchange: 1. Extension of the northbound SR 57 HOV lanes through the 57/60 Interchange 2. Creating a direct connection from westbound SR 60 to Grand Avenue (eliminating the weave across southbound SR 57) 3. Building direct connections between SR 60 and SR 57 on the northern end of the confluence/interchange As reflected in the March 2009 Joint Resolution between City of Diamond Bar and the City of Industry, both cities are committed to pursuing all of the needed elements of the ultimate solution. A Project Study Report (PSR), which is a Caltrans programming document, is the necessary next step to determining which, if any, of the three elements listed above should be carried further into design and construction. The PSR would resolve (to a greater degree than was possible in the feasibility study) the following: - The cost and physical/environmental impact of all three elements listed above - The traffic congestion relief provided by each of the three elements, individually and collectively Resolving these questions is critical and timely, as the cities need to determine how to pursue the needed funds to build these elements — should the PSR show they are worthy of implementing. Also, the City of Diamond Bar has the opportunity to use the currently undeveloped property (i.e., the existing Caltrans park -n -ride lots and the surrounding area) on the northern end of the 57/60 Confluence for other purposes should it not be needed for the roadway improvements described above. For example, Foothill Transit recently approached the City about using that property for a park-and- ride parking structure. At this time, staff is only asking for the Council's direction to seek partners to: finalize a scope, fund the study, and guide the study. Consistent with the March 2009 Joint Resolution, staff assumes the City of Industry will be one of those partners. As such, staff will meet with City of Industry soon to confirm their involvement and commitment to this effort. In seeking additional partners, it is helpful that the Council signify their intent to put forward a fair share contribution towards this effort. Furthermore, getting Council support is timely as staff has two scheduled meetings on January 22nd with Caltrans and Metro to pursue their support and guidance for the PSR effort. Staff will return in the near future with a specific scope and budget request, we anticipate the likely request to be between $50,000-$150,000. PREPARED BY: David G. eZ f Public Works Date Prepared: January 8, 2013 I) w : Agenda 4 6 . 9 Meeting Date: January 15, 2013 CITY COUNCILAGENDA REPORT �I� ortFnt'�v� TO: Honorable Mayor and Members of the City Council VIA: James DeStefano, City Man49Y TITLE: Authorize repairs and upgrades to Sheriff Department Mobile Command Post by Final Touch Coach Works in an amount not to exceed $60,000 and appropriate necessary funds from General Fund Reserves RECOMMENDATION: Authorize and appropriate funds. FINANCIAL SUMMARY: Los Angeles County Supervisor Don Knabe's office and City of Walnut have agreed to reimburse the City two-thirds of the actual repair costs up to a maximum of $20,000 per agency or $40,000 total. Therefore, the City's total cost shall not exceed $20,000. BACKGROUND: Approximately 10 years ago the City was approached by the Los Angeles County Sheriff's Department to purchase a mobile command post/Neighborhood Watch vehicle. The City contributed one-third of the cost of the vehicle ($50,000). Supervisor Knabe and the City of Walnut each contributed $50,000 for a total of $150,000 to purchase the vehicle. Since it has been in service, the vehicle has been used as a mobile command post in all three jurisdictions during natural disasters and/or at high profile crime scenes. In addition, the vehicle has been used by each agency at numerous community events such as City birthday parties, Neighborhood Watch meetings, National Night Out, and other similar events. DISCUSSION: Originally the vehicle was intended to be used both for Neighborhood Watch meetings and as a mobile command post. However, the Sheriff's Department recently recommended the vehicle be "refreshed" and refurbished to solely function as a mobile command post. The vehicle, which is nearly 10 years old, requires numerous technological upgrades to serve as a modern command post including creation of a self contained wireless network, installation of an integrated cellular phone system, and a mobile high definition digital television system. In addition, the interior requires replacing the existing millwork and casework as well as repairs to the ceiling and floor. Required exterior improvements include installation of additional lighting, repairs to the roof, and new paint. All cost estimates for the repair and refurbishment have been circulated to the partner agencies (Walnut/County) and both have agreed to fund a portion of the cost up to $20,000. Prior to the City incurring any costs, staff will secure reimbursement agreements from each entity. The City solicited bids from three reputable repair shops capable of performing the complex and specialized services needed. Final Touch Coach works was the lowest responsible bidder. City staff and Sheriff Department personnel have visited Final Touch's repair facility, inspected the quality of their repair work, and found them to provide superior service.. The City's Neighborhood Watch program is an integral part of our crime prevention program. To address the City's Neighborhood Watch needs, staff is research the cost and availability of various multi -media trailers. In the near future, staff will present Council with a recommendation to fund a Neighborhood Watch/Community Information trailer to facilitate the creation of Neighborhood Watch groups in the City. In the interim, Neighborhood Watch informational meetings will continue to be held in various locations around the City depending upon the specific neighborhood that is expressing an interest in forming a Neighborhood Watch group. PREPAD BY: a David Doy e Assistant City Manager 2 VOLUNTARY REQUEST TO ADDRESS THE CITY COUNCIL TO: CITY CLERK FROM: I^! t� (i (l1t�C�C DATE: j 5 13 ADDRESS: l) LOcV: it9�,CQ i� i PHONE; ORGANIZATION: L C?zC�I✓ Y11�I�1 l� !6�u, �L60 (ft II AGENDA#/SUBJECT: (ivVlu�Lr9� �1?tr jCid"2GYLC✓L 9i� >°�� / Di'aClf thjJJ1�`S hu3c� QJ LCEtr-C✓n I expect to address the Council or{ the subject agenda/subject item. Please have the Council Minutes reflect my name and address as written, above. M C4 Signatu e This document is a public record subject to disclosure under the Public.Records Act.- VOLUNTARY REQUEST TO ADDRESS THE CITY COUNCIL TO: FROM: t ADDRESS: 0 ORGANIZATION: AGENDA#/SUBJECT: CITY CLERK I expect to address the Council on the subject agenda/subject item. Please have the Council Minutes reflect my name and address as written above. Si ture 4-1 This document is a public record subject to disclosure under the Public Records Act. TO: GI I Y GLEKK FROM: r.r 'Cl l a ✓' DATE: / J� ADDRESS: "210 As , t -JO c' �Y�L) A4 -HONE: Zo ORGANIZATION: AGENDA#/SUBJECT: I expect to address the Council on the subject agenda/subject item. Please have the Council Minutes reflect my name and address as written above. / This document is a public record subject to disclosure under the Public Records Act. January 14, 2012 To The Respected Members of the Diamond Bar City Council: On behalf of Coach Sy Borihane, Team Manager Dennis Nadal, and the parents and players of Diamond Bar Soccer League (DBSL), U10 Girls Legacy soccer team, we respectfully request consideration for greater availability of Diamond Bar fields and parks for year-round practice. Coach Sy Borihane moved players from his girls' soccer team to Diamond Bar Soccer League to create a competitive team that can work together for a continued length of time. He has worked diligently with the players to build skills, agility, and endurance and he has done so in a positive, respectful and inspirational manner. The team has had success over the past few months but to continue improving, we need to practice multiple times each week, even in the off-season. The current DBSL field allocation provides very limited times for practice. Peterson Park, the park we are typically assigned, will be closed until February 11 and is allocated to DBSL Mondays and Wednesdays only. Granted, there is field access on weekends but this is typically when the team travels to cups and tournaments. Other challenges include scheduling practice during the month of June when Peterson Park is completely open for practice on only one day. July through August, no field access is available. This is particularly troubling given the regular soccer season begins in September. It would be extremely helpful to have other Parks such as Pantera Park, fields at Lorbeer or others available throughout the week, even on a rotating basis with other leagues if necessary. DBSL offers a full Spring season and needs more regularly scheduled field access on a variety of days to practice and play. While we understand other leagues are larger, the current field allocation will ensure players and the League are constantly struggling to develop. We realize that all fields must be shared and cared for regularly and we appreciate the beautiful parks and fields that Diamond Bar has to offer. We are asking, however, that there be some review of how field access and times are allocated across the many teams and events held in Diamond Bar and that more times be made available for teams from DBSL. The players have put a great deal of effort into their training and we want to teach them that their hard work will payoff, not just in winning games but in advancing their skills and ability. Coach Sy, the players and parents are all ready to make a commitment to a year-round practice schedule and the girls require this to be successful in a competitive environment. We appreciate your consideration and any help you can give us in allowing for more field access for additional practice time in the upcoming months. The parents signing below support previous requests made by DBSL for allocation of funds to develop dedicated soccer fields in the long -run and our immediate concern and request for more field access. Sincerely, Parents of D'Beast Mode, Legacy, Girls U10 Soccer, DBSL y