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HomeMy WebLinkAbout111715 - Agenda - Regular Meeting*Jr-0111LIJ I L9 6:30p.m. - Regular Meeting The Government Center South Coast Air Quality Management District/ Main Auditorium 21865 Copley Drive, Diamond Bar, CA 91765 Steve Tye Nancy A. Lyons Mayor Mayor Pro Tem Carol Herrera Jimmy Lin Jack Tanaka Council Member Council Member Council Member City Manager James DeStefano • City Attorney David DeBerry • 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 requested, the agenda will be made available in an alternative format to a person with disability as required by Section 202 of the Americans with Disabilities Act of 1990. If you have questions regarding an agenda item, please contact the City Clerk at (909) 839-7010 during regular business hours. In an effort to comply with the requirements of Title II 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) in 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 ear uses recycled paper and encourages you to do the same. < y, PLEDGE OF ALLEGIANCE: INVOCATION: IZS7�+9 Next Resolution No. 2015-38 Next Ordinance No. 05(2015) 6:30 p.m. Boy Scout Troop 730 Pastor Jim Price, Diamond Canyon Christian Church Council Members Herrera, Lin, Tanaka, Mayor Pro Tem Lyons, Mayor Tye Mayor 1. SPECIAL PRESENTATIONS, CERTIFICATES, PROCLAMATIONS: 1.1 Presentation of City Tile to former Traffic and Transportation Commissioner Ted Carrera. 1.2 Presentations from various legislators, cities and agencies for retiring Council Member Jack Tanaka. 3. PUBLIC COMMENTS: "Public Comments" is the time reserved on each regular meeting agenda to provide an opportunity for members of the public to directly address the Council on Consent Calendar items or matters of interest to the public that are not already scheduled for consideration on this agenda. Although the City Council values your comments, pursuant to the Brown Act, the Council generally cannot take any action on items not listed on the posted agenda. Please complete a Speaker's Card and give it to the City Clerk Written materials distributed to the City Council within 72 hours of the City Council meeting are available for public inspection immediately upon distribution in the City Clerk's Office at 21810 Copley Dr., Diamond Bar, California, during normal business hours. NOVEMBER 17, 2015 PAGE 2 (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 Parks and Recreation Commission Meeting — November 19, 2015 — 7:00 p.m., Windmill Community Room, 21810 Copley Drive. 5.2 Planning Commission Meeting — November 24, 2015 — 7:00 p.m., Windmill Community Room, 21810 Copley Drive. 5.3 Thanksgiving Holiday — City Offices will be closed November 26 - 27, 2015 in observance of the Thanksgiving Holiday. City offices will reopen on Monday, November 30, 2015 at 7:30 a.m. 5.4 Holiday Diamond Ride — November 27, 2015 through January 1, 2016 — Free shuttle service to and from Diamond Bar Shopping Centers. For ages 18 years and older. 5.5 City Council Meeting — December 1, 2015 — 6:30 p.m., - AQMD Government Center Auditorium, 21865 Copley Drive. 5.6 Candy Cane Craft Fair — December 5, 2015 — 9:00 a.m. — 2:00 p.m., Diamond Bar Center, 1600 Grand Avenue. 5.7 Planning Commission Meeting — December 8, 2015 — 7:00 p.m., Windmill Community Room, 21810 Copley Drive. 5.8 Traffic and Transportation Commission Meeting — December 10, 2015 — 7:00 p.m., Windmill Community Room, 21810 Copley Drive. 5.9 City Council Meeting — December 15, 2015 — 6:30 p.m., AQMD Government Center Auditorium, 21865 Copley Drive. 6. CONSENT CALENDAR: 6.1 City Council Minutes — Regular Meeting of November 3, 2015 Recommended Action: Approve. Requested by: City Clerk NOVEMBER 17, 2015 PAGE 3 6.2 Planning Commission Minutes — Regular Meeting of October 13, 2015. Recommended Action: Receive and File. Requested by: Community Development Department 6.3 Ratification of Check Register - Dated October 29, 2015 through November 11, 2015 totaling $1,523,335.31. Recommended Action: Ratify. Requested by: Finance Department 6.4 Transmittal of Comprehensive Annual Financial Report for the Year Ended June 30, 2015. Recommended Action: Receive and File. Requested by: Finance Department 6.5 Adopt Resolution No. 2015 -XX: Approving the Application for Grant Funds from The Los Angeles County Regional Park and Open Space District for Fourth Supervisorial District 1996 Safe Neighborhood Parks Proposition (Prop A) Funding for Stardust Mini Park ADA Retrofit and Approve the Adoption of a Youth Employment Plan. Recommended Action: Adopt. Requested by: Community Services Department 7. PUBLIC HEARINGS: 6:45 p.m., or as soon thereafter as matters may be heard. 7.1 Adopt Resolution No. 2015 -XX: Confirming a Cost Report for Nuisance Abatement Costs Concerning 783 Bowcreek Drive, (APN: 8281-043-065) and Establishing a Special Assessment and Lien Thereof. Recommended Action: Receive staff's report; Open the public hearing, Receive testimony from the public; Close the public hearing; Discuss and Adopt. Requested by: Community Development Department 8. COUNCIL CONSIDERATION: None. 9. COUNCIL SUB -COMMITTEE REPORTS AND MEETING ATTENDANCE REPORTS/COUNCIL MEMBER COMMENTS: NOVEMBER 17, 2015 PAGE 4 Iffilooffo fJ ll Agenda No. 6.1 MINUTES OF THE CITY COUNCIL REGULAR MEETING OF THE CITY OF DIAMOND BAR NOVEMBER 3, 2015 @9A CLOSED SESSION: 5:45 p.m., Room CC -8 Government Code Section 54957 Public Employee — City Manager Performance Evaluation CALL TO ORDER: Mayor Tye called the Regular City Council meeting to order at 6:30 p.m. in the South Coast Air Quality Management District/Government Center Auditorium, 21865 Copley Drive, Diamond Bar, CA. M/Tye reported that tonight's meeting began at 5:45 in Closed Session to handle the City Manager's Performance Evaluation. PLEDGE OF ALLEGIANCE: Katherine Kim led the Pledge of Allegiance. INVOCATION: Sr. Pastor Tim Park, Evangelical Free Church provided the invocation. ROLL CALL: Council Members Herrera, Lin, Tanaka, Mayor Pro Tem Lyons and Mayor Tye. Staff Present: James DeStefano, City Manager; David DeBerry, City Attorney; Ryan McLean, Deputy City Manager; Ken Desforges, IS Director; David Liu, Public Works Director; Bob Rose, Community Services Director; Greg Gubman, Community Development Director; Amy Haug, Human Resources Manager; Kimberly Young, Senior Civil Engineer; Marsha Roa, Public Information Manager; John Beshay, Associate Engineer; Anthony Santos, Senior Management Analyst; Cecilia Arellano, Public Information Coordinator, and Tommye Cribbins, City Clerk. APPROVAL OF AGENDA: As presented. 1. SPECIAL PRESENTATIONS, CERTIFICATES, PROCLAMATIONS: 1.1 MPT/Lyons and Council Members presented a Certificate of Recognition to Katherine Kim for writing a winning essay sponsored by the Friends of the Library "Read Together Diamond Bar' event. 2. CITY MANAGER REPORTS AND RECOMMENDATIONS: None. 3. PUBLIC COMMENTS: Pui-Ching Ho, Diamond Bar Library, announced that on Thursday, November 5 at 4:00 p.m. teens from the Diamond Bar Library Teen Advisory Board will show children how to make a flower using coffee filters which can be turned into a beautiful candle holder to hold an LED tea light. This art activity is suitable for children ages 7-12. The library will offer a Money Smart workshop for teens, ages 13-18 on Saturday, November 7 at 2:00 p.m. Participants will learn from experts about the basics of banking, different forms of credit and how to budget NOVEMBER 3, 2015 PAGE 2 CITY COUNCIL 3 5. their money to help them grapple with real life financial choices. Join a Holiday card making workshop to learn card making techniques using stamps, craft paper and other embellishments on Saturday, November 14 at 2:00 p.m. All supplies will be provided while they last. This program is sponsored by the Diamond Bar Friends of the Library. On Tuesday, November 17 at 1:00 p.m. a Social Security Administration representative will present an information session on Social Security retirement and Medicare benefits. For additional information and programs check the website at www.colapublib.org F'.T43ws ♦ e �[��i7i�itPil�l��3i.[Tii SCHEDULE OF FUTURE EVENTS: 5.1 Election Day — November 3, 2015 — Polls open from 7:00 a.m. to 8:00 p.m. 5.2 Veterans Celebration — November 5, 2015 — 9:00 to 11:00 a.m., Diamond Bar Center, 1600 S. Grand Avenue. 5.3 Planning Commission Meeting — November 10, 2015 — 7:00 p.m., Windmill Community Room, 21810 Copley Drive. Meeting canceled. 5.4 Veterans Holiday — November 11, 2015 — City Offices will be closed Wednesday, November 11th in observance of Veterans Day. City Offices will reopen Thursday, November 12, 2015 at 7:30 a.m. 5.5 Traffic and Transportation Commission Meeting — November 12, 2015 — 7:00 p.m., Windmill Community Room, 21810 Copley Drive. 5.6 2015 Eco Expo — November 14, 2015 — 9:00 a.m. to 1:00 p.m., SCAQMD parking lot, 21865 Copley Drive. 5.7 City Council Meeting — November 17, 2015 — 6:30 p.m., SCAQMD/Government Center, 21865 Copley Drive. 6. CONSENT CALENDAR: C/Herrera moved, MPT/Lyons seconded, to approve the Consent Calendar as presented with MPT/Lyons and M/Tye abstaining from the vote on Item 6.8. Motion carried by the following Roll Call vote: AYES: COUNCIL MEMBERS: Herrera, Lin, Tanaka, MPT/Lyons, M/Tye NOES: COUNCIL MEMBERS: None ABSENT: COUNCIL MEMBERS: None 6.1 APPROVED CITY COUNCIL MINUTES 6.1.1 Study Session of October 20, 2015 —as presented. 6.1.2 Regular Meeting of October 20, 2015 — as presented. NOVEMBER 3, 2015 PAGE 3 CITY COUNCIL 6.2 RECEIVED AND FILED PARKS AND RECREATION COMMISSION MINUTES: 6.2.1 Regular Meeting of July 23, 2015. 6.2.2 Regular Meeting of August 27, 2015. 6.3 RECEIVED AND FILED PLANNING COMMISSION MINUTES — Regular Meeting of September 8, 2015. 6.4 RATIFIED CHECK REGISTER — Dated October 15, 2015 through October 28, 2015 totaling $1,138,640.51. 6.5 APPROVED TREASURER'S STATEMENT — Month of September. 6.6 APPROVED AMENDMENT NO. 5 TO THE MEMORANDUM OF UNDERSTANDING BETWEEN THE CITY AND THE LOS ANGELES COUNTY METROPOLITAN TRANSPORTATION AUTHORITY FOR STATE ROUTE 60/LEMON AVENUE PARTIAL INTERCHANGE (ON AND OFF RAMPS) CONSTRUCTION. 6.7 a) APPROPRIATED $193,921 OF FEDERAL SURFACE TRANSPORTATION PROGRAM -LOCAL (STPL) FUNDS AND $32,000 OF PROP A FUND RESERVES TO THE FY 2015-16 CAPITAL IMPROVEMENT PROGRAM BUDGET AND APPROVED CONTRACT AMENDMENT NO. 1 TO THE CONSTRUCTION AGREEMENT WITH ALL AMERICAN ASPHALT FOR CONSTRUCTION OF THE GRAND AVENUE BEAUTIFICATION PROJECT, FEDERAL PROJECT NO. HP LUL -5455(016), IN THE AMOUNT OF $225,000. b) APPROPRIATED $60,000 OF PROP C FUND RESERVES TO THE FY 2015-16 CAPITAL IMPROVEMENT PROGRAM BUDGET AND APPROVED CONTRACT AMENDMENT NO. 1 TO THE CONSULTING SERVICES AGREEMENT WITH ONWARD ENGINEERING FOR CONSTRUCTION ADMINISTRATION SERVICES FOR THE GRAND AVENUE BEAUTIFICATION PROJECT, FEDERAL PROJECT NO. HPLUL-5455(016), IN THE AMOUNT OF $60,000. 6.8 ADOPTED RESOLUTION NO. 2015-37: APPROVING FINAL TRACT MAP NO. 73201 FOR THE SUBDIVISION OF AIR SPACE FOR A 10 - UNIT WAREHOUSE CONDOMINIUM, LOCATED AT 614-646 BREA CANYON ROAD. NOVEMBER 3, 2015 PAGE 4 CITY COUNCIL 6.9 APPROVED AMENDMENT NO. 6 TO THE AGREEMENT WITH ACCESS CONTROL SECURITY TO INCREASE THE CONTRACT AUTHORIZATION FOR THE 2015-16 FISCAL YEAR IN THE AMOUNT NOT -TO -EXCEED $73,000; PLUS, APPROPRIATED $38,000 FROM GENERAL FUND RESERVES FOR GUARD SERVICES AT PETERSON PARK REQUIRED DURING CONSTRUCTION OF IMPROVEMENTS. 6.10 APPROVED AMENDMENT NO. 1 TO THE CONTRACT WITH ARCHITERRA DESIGN GROUP FOR A VALUE ENGINEERING ANALYSIS OF THE CONSTRUCTION DOCUMENTS FOR THE ADA RETROFIT OF LONGVIEW PARK SOUTH AND STAR DUST PARK IN THE AMOUNT NOT -TO -EXCEED $25,600; INCREASING THE TOTAL AUTHORIZATION TO $35,600. 7. PUBLIC HEARINGS: None. 8. COUNCIL CONSIDERATION: None. 9. COUNCIL SUBCOMMITTEE REPORTS AND MEETING ATTENDANCE REPORTS/COUNCIL MEMBER COMMENTS: C/Tanaka reported that last Wednesday he attended the California Contract Cities Association Dinner meeting with M/Tye and CM/DeStefano. The meeting was hosted by the LA County Sanitation District. Also that day he attended the Walnut Valley Unified School District "Salute to Teachers" during which teachers of the year were recognized from each of the schools as well as a Teacher of the Year. On Friday the Quail Summit Elementary School held its Haunted Mansion and Carnival, their major fundraiser for the year. Volunteers from DB4-Youth In Action and Diamond Bar High School and Chaparral Middle School Leo's participated. On Tuesday, October 27 he attended the City's Public Safety Team Appreciation Luncheon to thank the LA County Sheriff's Department, LA County Fire Department, West Covina Police Department and Forensics Department for their assistance in Diamond Bar's Fingerprinting Program, Inland Valley Humane Society NSPCA and AMR Ambulance Services. Last Friday and Saturday he attended the city's very successful and scary Haunted House at Heritage Park. On Saturday a big crowd attended the Fall Fun Festival. Thanks to D134 -Youth In Action and the DBHS and Chaparral Middle School Leo's for helping with those events. This evening he requested that the City Council meeting be adjourned in memory of John Bisaha, a 30 -year employee at WVUSD and custodian at Quail Summit Elementary School since 1988. C/Lin reminded everyone that today is election. He announced that Traffic and Transportation Commissioner Ted Carrera had resigned his position as a Traffic and Transportation Commission and that there is a vacancy on that Commission. C/Lin is seeking someone to fill the vacated position and encouraged everyone who feels a calling to participate by applying for the position which will continue for the next 26 months. Since both the Angels and Dodgers failed to make the NOVEMBER 3, 2015 PAGE 5 CITY COUNCIL pendant race and because he lived in the Kansas City area for 30 years he shared a banner that had been hanging in his office in California since he opened his business (KC Royals). C/Herrera said the city was very proud to host the Annual Public Safety luncheon to honor all of its first responders. Public Safety is of primary importance to the City and its residents. On behalf of the City she thanked the great work the Sheriff's Deputies does solving crimes and reducing home burglaries and other crimes that occur in the City and for the firefighters for defending homes and being first responders in the event of accidents. It was a great and very well attended event. She congratulated Katherine Kim for her winning essay and thanked the Friends of the Diamond Bar Library who consistently work very hard to provide the many different programs and raise money to improve the Diamond Bar Library for the benefit of the residents. She hopes that everyone voted or will vote before poles close this evening. MPT/Lyons said that she and M/Tye joined author Lisa See at her presentation a week ago Saturday she made on her book "China Dolls" as part of the Read Together Diamond Bar final event. Ms. See was very interesting and it was a great way to wrap up the month. She wished all Veterans a Happy Veterans Day and hoped to see many attendees at Thursday's celebration. M/Tye added his congratulations to Katherine Kim and her family for being present this evening. It was a wonderful essay she wrote and as an eighth grader he cannot begin to imagine what is in store for her as she continues to strive to "do better" for as well as she has done. Congratulations to the Friends of the Library for the success of their many programs. It is one thing to get started and quite another thing to keep them going and have the success the group is enjoying. As others have indicated, it was wonderful to recognize the city's Public Safety team — the Sheriff's, the Firefighters, Humane Society and everyone involved. Thanks to everyone for all that they do on behalf of Diamond Bar. ADJOURNMENT: With no further business to conduct, M/Tye adjourned the City Council Meeting at 6:53 p.m, in memory of John Bisaha. TOMMYE CRIBBINS, CITY CLERK NOVEMBER 3, 2015 PAGE 6 CITY COUNCIL The foregoing minutes are hereby approved this day of 2015. STEVE TYE, MAYOR Agenda No. 6.2 MINUTES OF DIAMOND B y MEETING OF • i OCTOBER 13,2015 CALL O - CALL TO ORDER: Chair/Low called the meeting to order at 7:00 p.m. in the City Hall Windmill Room, 21810 Copley Drive, Diamond Bar, CA 91765. PLEDGE OF ALLEGIANCE: Vice Chair Mahlke led the Pledge of Allegiance. 1. ROLL CALL: Present: Commissioners Frank Farago, Bob Nishimura, Raymond Wolfe, Vice Chairperson Jennifer "Fred" Mahlke, Chairperson Ruth Low Also present: Greg Gubman, Community Development Director; James Eggart, Assistant City Attorney; Grace Lee, Senior Planner; Natalie T. Espinoza, Assistant Planner; Josue Espino, Planning Consultant; Mayuko Nakajima, Associate Planner; and Stella Marquez, Administrative Coordinator. 2. MATTERS FROM THE AUDIENCEIPUBLIC COMMENTS: None 3. APPROVAL OF AGENDA: As presented 4.1 Minutes of the Regular Meeting of September 8, 2015. C/Wolfe moved, C/Farago seconded, to approve the Minutes of the September 8, 2015, Meeting as presented. Motion carried by the following Roll Call vote: AYES: COMMISSIONERS: NOES: COMMISSIONERS: ABSENT: COMMISSIONERS: 5. OLD BUSINESS: None 6. NEW BUSINESS: None 7. PUBLIC HEARING(S): Farago, Nishimura, Wolfe, VC/Mahlke, Chair/Low None None 7.1 Development Review and Minor Conditional Use Permit No. PL2015-264 - Under the authority of Diamond Bar Municipal Code (DBMC) Sections 22.48 and 22.56, the applicant and owner requested Development Review approval to construct a two-story addition consisting of 1,406 square foot, one-story, •• single family residence with an attached 666 square foot, two -car garage on a 0.15 gross acre (6,633 gross square foot),Iot. A Minor Conditional Use Permit was requested to allow a second -story addition to an existing nonconforming structure with a 17 -foot, 8 -inch rear setback where 20 feet is required. The subject property is zoned Low Medium Density Residential (RLM) with a consistent underlying General Plan land use designation of Low Medium Density Residential PROJECT ADDRESS: PROPERTY OWNER 216 Cottonwood Cove Drive Diamond Bar, CA 91765 Lewis Lam 6556 Darcena Street Chino, CA 91710 APPLICANT: Richard Su 155 N. Lake Avenue, 8th Floor Pasadena. CA 91101 AP/Espinoza presented staffs report and recommended Planning Commission approval of Development Review and Minor Conditional Use Permit No. PL2015-264, based on the Findings of Fact, and subject to the conditions of approval as listed within the resolution. C/Nishimura asked what the deed restriction entails and AP/Espinoza responded that the deed restriction is a covenant and agreement which specifies that the house remain a single family home and that there can be no more than one lease agreement with renters on the property which is also a condition of approval within the resolution. C/Nishimura asked if that meant the owner could have one only rental agreement and not two simultaneous rental/lease agreements where for example, the upstairs and downstairs could be rented to different parties) and AP/Espinoza responded that C/Nishimura's interpretation was correct. C/Nishimura asked if the Cypress trees would be planted along the rear portion of the lot or along the north and south sides of the house. AP/Espinoza responded that the Cypress trees will be,planted along the south side of the house where the balcony is located as depicted in the drawing. She further indicated that the rear of the property is heavily landscaped and very steep which prevents view of the neighbor's property. C/Nishimura asked if the second -story windows were aligned such that they did not look into the second story bedroom window of the existing two-story house to the north of the project and AP/Espinoza responded affirmatively. OCTOBER sGE 3 PLANNING COMMISSION Chair/Low asked if construction would impact the homeowner down the slope to the rear of the project. AP/Espinoza reiterated that she visited the site and took pictures that show the tall trees at the rear property line of the project site as well as, on the neighboring property which provides very dense, heavy landscaping so that the addition will most likely not impact the neighbors. Chair/Low asked how the property owners proposed to water the green roof and AP/Espinoza referred Chair/Low to the architect for a response. Chair/Low asked if the deed restriction operated as a matter of law despite the condition and ACA/Eggart responded that the deed restriction is declaratory of what the existing law is and essentially puts property owners on notice that they need to comply with the Municipal Code (provisions on boarding houses). It does not impose any new requirement that does not already exist. Chair/Low opened the public hearing. Lewis Lam, property owner, stated that he and his family will live in the house and that it will not be a rental unit. Once he receives the permits, the tenants will be gone and the parking and noise issues will be gone as well. He graduated from Walnut High School and wants to move back into the City with his parents who work in Diamond Bar. Richard Su, project designer, responded to Chair/Low that the green roofs are designed to provide infiltration for the planters on the roof level before going to the landscaped area because the lot is very small. There are vegetative modules that can be purchased that could be used to provide six months of temporary irrigation and once it becomes self -sustainable it is left as -is because they are drought tolerant species that require little if any irrigation. If the City wants something that needs to be irrigated it can be done just as it would be done for a planter on grade. Chair/Low felt it was a nice concept but if it was not watered it could look dead and be an eyesore. In addition, drought - tolerant means some water and not zero water. Mr. Su said he completely understood Chair/Low's concern. The modules have been used with other projects and have been successful in spite of no irrigation for two years following the initial six-month setup. If the Commission is concerned it is not difficult to run a permanent drip system with a separate timer. The modules provide additional field of rain water before flowing through the downspout into the cisterns at the ground level. Mr. Su stated that since the proposed project is a two-story unit preserving the privacy of the neighbors is a big priority. The home to the north is a two-story house and there is a 6x4 foot window on the second floor so they deliberately offset the window so that the line of sight does not cross the neighbor's window. When a bedroom window is placed on the side of a house, they are high windows (six feet above the floor) except for the very rear corner which is out of the line -of -sight. The house to the south is a single -story house and is about three feet lower than the finished grade. So along with the six-foot walls for the project site their wall is about nine feet lower which gives them a nine - foot buffer. In addition, the project minimizes any possible intrusion by including tall and narrow windows in the bedroom with most of the windows being oriented toward the back to capture the view. The proposed landscape screening is 15 feet tall and with the three foot lower elevation that neighbor is getting about 18 feet of visual screening in about 15 years. The Cypress trees are six to eight feet tall and they grow a foot or two each year so in five years they will be about 15 feet tall to provide screening for the neighbor's swimming pool. Although the architecture is more modern than the existing architecture it is compatible to the neighborhood using compatible materials including stucco, stone veneer and regular roofing tiles. He reiterated that this dwelling is meant to be a single family home. With only four bedrooms and the square footage it is not intended to be a multi -family home or rental for boarding house. There is a detached guest house in the back which will be razed to downgrade the density of the residence. He asked the Commission for consideration of removing the deed restriction for this home which has always been a single family residence in a single family zone. VC/Mahlke asked if the Italian Cypress were drought resistant and Mr. Su said he would not consider them to be drought resistant but they do well in this climate. In addition, there is established irrigation which will help them continue to thrive. C/Wolfe asked about the window on the north side that exists in the walk-in closet and how it lines up with the 6x4 window on the neighbor's property and Mr. Su said that the 6x4 window is roughly at the tall window in the center so the tall narrow window in the hallway clears the second story of the house to the north as depicted on the site survey. The windows do not directly face each other. Art Kahn, 219 Cottonwood Cove Drive, said he has had two of his cars hit by people who live at the residence. After their parties, there are beer cans on, the sidewalks. This proposal seems ambiguous especially with respect to the deed restriction. Based on the applicant's testimony it will be a single family residence but he believed that a lease would allow six to eight people in the residence as well, should he decide to leave and rent the house out again. Chair/Low closed the public hearing. ACA/Eggart explained that the deed restriction would not prohibit the property owner from renting out the property. That is not something the City has the authority to prohibit property owners from doing — they have the right to rent *CTOBER 13, 2015 PAGE 5 PLANNING COMMISSIOA out their property. However, the Municipal Code does not allow people to use their property as a "boardinghouse' in a residential zone. A boardinghouse means the property is being rented under multiple rental agreements. The speaker is right that any property owner could rent under one rental agreement to a renter who may have as many people in their family unit as can fit in the house which is not something the City can regulate through conditions of approval. The limit of a City's regulation is what is permitted occupancy under the Building Code which is remarkably high. C/Nishimura asked if the deed restriction was in place or written into the resolution. ACA/Eggart explained that the deed restriction is a proposed condition of approval that says the property owner would record a deed restriction that essentially says the property could not operate as a "boardinghouse" or other use prohibited by Municipal Code. It is in the resolution at the end of the main body of the resolution prior to the standard conditions. VC/Mahlke asked if a property owner would be able to petition to have that deed restriction removed at some point and ACA/Eggart responded that it is something that could be written into the deed restriction document which is essentially a contract with the City should the Commission so direct. VC/Mahlke asked for confirmation that the deed restriction reinforces what is currently in place for every property owner in Diamond Bar. ACA/Eggart said yes, and essentially says the owner could not operate the property as a "boardinghouse" or other illegal use except to the extent permitted by the Municipal Code. It is merely a "notice' document so that the property owner cannot come back and argue they did not know they were supposed to comply with this law. Chair/Low asked if this has been done before and ACA/Eggart says he has seen this condition before. CDD/Gubman said it became a standard condition prior to when he began working in Diamond Bar. This is a boilerplate condition that has been imposed on numerous projects and it is nothing unique or specific to this project. If there is a history associated with a particular property, this is a measure the City uses to ensure that the property owner is placed on notice. By placing that on the deed, future purchasers of the property receive that disclosure that the property cannot be subdivided as a "boardinghouse' and when there are floorplans proposed that may appear to present an opportunity to partition off sections or add new exterior entrances and so forth. When these opportunities present themselves staff does whatever possible to thwart the pursuit of that opportunity that might be seen by a future purchaser. Chair/Low asked if there was a history regarding this particular property that caused this deed restriction to be placed on it and CDD/Gubman said that to the extent that staff has heard the complaints that this residence apparently has a reputation that has caused some disruption in the peace and harmony of the neighborhood. Staff feels that based on these complaints, it is appropriate to place the covenant on the property even though it has been stated that as is set in the statutes in the City's Municipal Code that this is a single family residence. For some reason that may not be apparent at this time, this house has been used as a rental before and the renters that have been attracted to this property apparently have a need to be put under a watchful eye. Chair/Low asked if there was a sunset provision on these restrictions and CDD/Gubman responded no, the restrictions run with the land in perpetuity and cannot be quit claimed without consent by the City. Chair/Low asked if the property owner could petition the City to remove the restriction and CDD/Gubman said "yes." C/Nishimura asked that under the current Code the owner moves in and rents a room out that is not a boarding house and it is legal to which CDD/Gubman responded that the homeowner can rent a maximum of one bedroom to a boarder. C/Wolfe moved, VC/Mahlke seconded, to approve Development Review and Minor Conditional Use Permit No. PL2015-264, based on the Findings of Fact, and subject to the conditions of approval as listed within the resolution and corrected by staff. Motion carried by the following Roll Call vote: AYES: COMMISSIONERS: Farago, Nishimura, Wolfe, VC/Mahlke, Chair/Low NOES: COMMISSIONERS: None ABSENT: COMMISSIONERS: None 7.2 Development Review and Minor Conditional Use Permit No. PL2015-242 - Under the authority of Diamond Bar Municipal Code Sections 22.48 and 22.56, the applicant/owner requested Development Review approval to construct a two-story addition consisting of 2,382 square feet of floor area to an existing 1,904 square foot, one-story single family residence with an attached 696 square foot, three -car garage on a 0.27 gross acre (11,730 gross square foot) lot. A Minor Conditional Use Permit was requested to allow a second story addition to an existing nonconforming structure with a 16 foot 11 inch rear setback where 20 feet is required, and a nonconforming distance to a structure on the adjacent lot to the west of 11 feet, 1 inch where 15 feet is required. The subject property is zoned Low Density Residential (RL) with a consistent underlying General Plan land use designation of Low Density Residential. PROJECT ADDRESS: 1606 Ano Nuevo Drive Diamond Bar, CA 91765 • f 1Wl PROPERTY OWNER/ APPLICANT: Beatriz Flores 1606 Ano Nuevo Drive Diamond Bar, CA 91765 PC/Espino presented staff's report and recommended Planning Commission approval of Development Review and Minor Conditional Use Permit No. PI -2015-242, based on the Findings of Fact, and subject to the conditions of approval as listed within the resolution. C/Wolfe said that the view from bedroom #4 on the second floor to the southeast neighbor appears to be potentially infringing on their privacy in the back yard and asked if staff had considered that in its review. PC/Espino responded that staff looked at the neighborhood sensitivity with respect to the adjoining properties. In this particular case the distance that was maintained on that side of the property was felt by staff to be adequate on the southeast side which is 15 feet from the adjacent property. There is no pool or balcony extending out on that side whereas, the northwest side has a pool and staff has conditioned that side of the property to maintain existing tall shrubs and conditioned the rear of the property to maintain shrubs. If that is a concern, it is within the Commission's purview to extend the condition to include the southeast side of the property. C/ Wolfe said he found it odd that one side and not the other was conditioned when it is clear that the project has the view shed into the neighbor's backyard. There may not be a pool in that neighbor's back yard today but it does not mean that one might be put in someday. C/Nishimura asked if the second story bedroom window toward the front on the north side looked into the two upstairs bedrooms of the house to the north (left). Staff requested the applicant to modify the size of the windows to provide privacy from the residence as well as, to the neighbors. One window in particular staff felt was adequate to provide lighting for the bedroom and did not feel there would be direct line -of -sight because there is shrubbery on that side of the property line. The distance is about 30 feet because the balcony area on the adjacent neighbor's balcony to the northwest is directly above the garage with the habitable floor area recessed a significant area from the garage. In performing a visual test on the site plan, there is a distance of about 22 feet from corner to corner and in reality, the adjacent home is recessed far beyond the front fagade of the home. Chair/Low asked if the right -of -privacy extended to the deck area and PC/Espino responded technically, no. The imposing view might be from the existing balcony onto the subject property. This is an issue that was discussed with the applicant and it was felt that the privacy would be maintained. OCTOBER 1 ' i C/Nishimura asked if the required setback was 15 feet on that side of the project property and PC/Espino said that it is 10 feet from the property line and 15 feet to structures on adjoining properties. Chair/Low opened the public hearing. Katie Flores, MK Studio, project designer/architect, said that bedroom #4 window mentioned by C/Wolfe, the separation between the two houses is significant and the project lot is slightly higher than the neighboring lot. So these factors along with the landscape materials should provide sufficient privacy. For the office window as discussed by C/Nishimura, due to the pie shape of the lots it worked to the applicant's advantage that the neighboring structure walls are not parallel to each other so they are splayed and from that window one would be looking more toward the front door of the house and not into the front windows facing the street. She reiterated that the prayer room was not intended to be a house of worship. The owner wants a quiet sitting room/den at the front of the house where one could sit, meditate and pray in privacy, a room that was not part of a bedroom and hustle and bustle of the main living spaces. In addition, one of the bedrooms on the second floor is intended to be an office and another is a bonus room for teenage boys to have their own space away from the adult living space downstairs. Tony Maze said that Ms. Flores has been a good neighbor and there are six cohesive neighbors on the street. One issue for him is that prior to Ms. Flores owning the property, a doctor owned the property and was involved in illegal activities and not knowing what circumstances might change, would there be a deed restriction placed on this property. The house is very large for the neighborhood and while he is not concerned about his current neighbor, he is concerned about future ownership and use. Chair/Low asked how many years Mr. Maze had been a neighbor to Mrs. Flores and he responded since 1997. Ron Escodon, 1627 Ano Nuevo Drive, said he had an issue with doubling the size of the house where other houses in the neighborhood are much smaller in a small cul-de-sac area where parking is at a premium. Robert Van, 1620 Acacia Hill, said his concern is that the house will be a church because he has seen church activities taking place at the property and he believes that will continue. A 4,000 square foot home will accommodate several hundred people and vehicles will be parking on that street and spill over onto other streets and as a result, in an emergency the street will become inaccessible to emergency equipment. He is certain the house will be a business and he is concerned about traffic when a business is in the middle of a neighborhood. OCTOBER 2015 PAGE Beatriz Flores said she has lived on Ano Nuevo Drive since 1997. She is the eldest of 17 children. She took care of her mother and father. Now that she is 70 her daughter is concerned about her staying in her house and asked her to sell the house so she could live with her daughter. Understanding that her parents were very sad to leave their home and her aunt was really sad to leave her home, her daughter decided to build instead of moving out of the neighborhood. There will be no business and there will not be a church. She said "we do come together in prayer" as do other neighbors and for family gatherings. Her daughter wanted to build a dream home because she wanted to create space which she understood was important to her mother. Her family is a professional family and they understand laws and abide by those laws. People have gathered at her residence for doctoral celebrations that merit people coming into their home. She said she could guarantee there would not be a business in her home and that it would not be a church. Her family grew up in prayer and whether in the kitchen, bedroom or living room the family came together. Her family felt this was an opportunity for them to create a space because the family has been limited in space. The residence will not be turned into a boardinghouse. She felt it was her privilege to be able to turn her small house into a 4,000 square foot home to accommodate her family. Chair/Low closed the public hearing. C/Nishimura noted that Finding of Fact "C" 1 in the resolution states that this should be approved and that it is consistent with several things including the design guidelines. His copy of the Residential Guidelines, Page 32, talks about tract homes and how as they age, they will be remodeled. Further, it states that one of the most important issues is to ensure that new or remodeled residential development is compatible and complementary to the existing neighborhood. Page 33 talks about compatibility and three states that dwellings and other improvements should be appropriate in mass and scale to the site on which they are placed. The site in relationship to other structures, etc. should be complementary and depicts a "yes" and "no." In looking at this proposal, the size of the addition is quite large and the architecture is to him not compatible. He asked staff to explain how they came to the conclusion that this architecture and mass to the front was compatible to the neighborhood. when the development guideline photo clearly shows that it is not. PC/Espino said that as stated, the design guidelines address issues of compatibility and mass and scale. Staff looks at these projects in the form of context in the neighborhood as well as how the massing scale relates to the building, its neighbors and the neighborhood. In this case, there is mass and scale that is recessed from the front, a majority of which is above the existing floor area. As far as the floor area itself, there is no floor area ratio standard that staff can use to equate or evaluate to other homes. He could say that the :OCTOBER 1 PAGE f PLANNING COMMISSION average floor area in the neighborhood was about 2100 to 2200 square feet in a mix of single story homes and two-story homes. Yes, this is a substantial addition; however, it complies with the City's Development Standards in setbacks, proximity to adjacent structures and is also under the lot coverage ratio. Potentially, all of the lots in the neighborhood could increase substantially more. In addressing the guidelines in the design aspect, staff looks to make sure that the character of the home is consistent with other homes in the neighborhood. There are Mediterranean design styles that have been transformed from tract homes to what is seen today. Staff also looks at whether this is a predominately one-story or two-story home neighborhood. In this case, it is a mix. The neighbor to the southeast is a single story, the neighbor to the northwest is a two-story. Going back to the context issue, if this home were in the middle of the block it might be a challenge to say this fits into the neighborhood. This project being toward the cul-de-sac (tucked into the corner) and the proposed floor area addition being above the current floor area (a little over 300 feet), staff felt it was compatible to the design standards and those goals and objectives described in the City's General Plan. Chair/Low said that as one proceeds up Ano Nuevo toward the property, there are two other houses that were quite large on the opposite side of the street and PC/Espino reiterated that there are many existing two-story homes in the immediate neighborhood which averaged about 2200 square feet. Chair/Low said that the house next to the subject property is a two-story home as well. C/Farago asked how many feet the house facing the property is and PC/Espino said it is a two-story home upwards of 2000 square feet. C/Farago said that the largest two-story homes in' the neighborhood average 2300 square feet and this project proposes to be over 4000 square feet. Chair/Low asked to see the renderings again stating she thought the second story was recessed and Katie Flores said that the proposal sets the second floor back over the garage with a good amount of roof between the face of the garage and the second floor which was broken up with little elements of towers to give it the Mediterranean articulation and tower over the front door. Chair/Low asked if the prayer room was being brought forward to line up with the garage. Katie Flores said yes and that it remains set back from the front setback a good distance at that point. Due to the shape of the lot, the front right corner of the proposed addition is actually at the back corner of the front element of the neighbor's house which means the project is 30 to 40 feet back at that point. Although it appears flat on the plans when viewed from the street, the front of the house where the prayer room is located is quite far back from the sidewalk. #CTOBER 13, 2015PAGE 11 PLANNING COMMISSION PC/Espino stated that staff included a condition to provide a covenant and agreement as part of the resolution with respect to maintaining the home as a single family home as its intended use and restricts the rental of rooms to no more than one. Chair/Low said that there was no evidence provided to the Commission that there has been any interruption or unintended use of this property. She asked ACA/Eggart for clarification that there are no restrictions on how big a person can make their house. ACA/Eggart said there are development standards for heights and lot coverage ratio. CDD/Gubman said there are restrictions as to lot coverage, building separation requirements and setback requirements as well as, building height. Chair/Low asked if in this case the Commission was within the parameters of permissible size and CDD/Gubman said definitely. There is no question of whether or not this proposal meets the development standards. He believes the question goes to the findings of compatibility and conformance with the design guidelines which is where the role of the Commission comes to the forefront where the more qualitative or subjective review of the appropriateness of this project needs to be deliberated upon. Yes, the project meets the development standards. Staff has reviewed this project in the context of the neighborhood, the orientation of the building, the particular characteristics of the streetscape and staffs recommendation is to approve it based on it fitting into that neighborhood streetscape. The guidelines are intended to be used as a guidepost to evaluate the project and to consider the subjective views of the neighborhood at large, whether this is an appropriate project as proposed. C/Farago asked what would be the largest home that could be put on the lot. PC/Espino said that this could be a flat roofed three-story home with a 35 foot height limit with no floor area ratio requirement the development standards would limit the volume of this home. Conceivably, one could have a home twice the size of the home being proposed. C/Farago said that in looking at the elevation it seems to be massive. If the ridgeline is actually further back, the cross view on the plans is deceiving because it makes it appear larger than what it actually is if it is set back. He asked where the ridgeline is in relationship to the property line at the sidewalk at the driveway entrance and PC/Espino said it is set back quite a distance because there is a transition from the design going from tract home to Mediterranean style which will incorporate a hip roof. Currently, there is a gable roof which is more imposing on the front. A hip roof has rooflines that #CTOBER 13, 2015 PAGE 12 PLANNING COMMISSIOW are set back. He guessed that it was about 20 feet from the face to the back of the garage so it is probably 40 feet from the ridgeline to the front property line. C/Farago asked where the current ridgeline lies and P, C/Espino said it is a gable roof directly above the garage. C/Wolfe commented that this is a very beautiful design but he agrees with C/Nishimura that the design of the house is probably a bit imposing to the neighborhood. He thinks there are some redeeming qualities to contemplate such as the orientation of the house, the fact that the front of the house to the right of the proposed project is behind the house on the southeast corner but this is a very large house and he thinks the Commission needs to be careful about allowing mansions in neighborhoods that do not support them. He is not saying he has made a decision but he is concerned about the mass of the house. He understands that the architect attempted to address that issue by including different planes at the front of the house for which, he complemented the architect on the features proposed. He believed the orientation ultimately helps the proposal significantly. C/Nishimura said that based on C/Wolfe's concern about the ridgeline that if one looks at the photo the existing roofline is 17 feet 6 inches tall and when this project is built the new roofline will be just over 23 feet across the top. VC/Mahlke said she appreciated neighbors speaking before the Commission and how kindly they spoke about the applicant. She understands their concerns and trusts the systems that are currently in place that will help counter any of those concerns in terms of parking and business. She acknowledged the potential overbuild for this project as also indicated by her colleagues. At 1900 square feet up without any other changes this home would be at 3800 square feet. Because of that she said she would move to accept the proposed plan. VC/Mahlke moved, Chair/Low seconded, to approve Development Review and Minor Conditional Use Permit No. PL2015-242, Findings of Fact, and subject to the conditions of approval as listed within the resolution. Motion failed 2-3 by the following Roll Call vote: AYES: COMMISSIONERS: VC/Mahlke, Chair/Low NOES: COMMISSIONERS: Farago, Nishimura, Wolfe ABSENT: COMMISSIONERS: None C/Nishimura moved to deny the project. ACA/Eggart said that denial of a Development Review application requires written Findings and Facts to support those Findings. C/Nishimura is making a motion and articulating Findings that staff could put into a resolution but a 8Z , a, M a11 • i,. resolution would be required and in order to do so, this item would need to be continued to a future meeting to bring back a written resolution of denial for consideration by the Commission. In addition, CDD/Gubman asked him to advise the Commission that it could be continued to allow the applicant an opportunity redesign which is within the purview of the Commission. C/Nishimura moved to direct staff to rewrite the resolution to deny the applicant based on the Findings that it does not meet the City's Design Guidelines and give the applicant a chance to come back. ACA/Eggart advised the Commission that those would be alternative options. The option to give the applicant an opportunity to come back to the Commission with a revised plan for consideration would not be a denial, it would be a continuance. Chair/Low said that Findings have not yet been made. ACA/Eggart restated C/Nishimura's motion to continue the public hearing to a future date certain and to direct staff to prepare a Resolution of Denial on the basis that Findings 1 and 3 required for approval of Development Review could not be made on the basis that the design is inconsistent with the City Design Guidelines, specifically provisions on pages 32 and 33 as well as, that under Finding 3 that due to the square footage and size of the addition in comparison with the size of other existing homes in the neighborhood, this project is out of character with the other homes in the neighborhood. ACA/Eggart asked if his reiteration of C/Nishimura's motion was consistent with his wishes. ACA/Eggart said that for a future date he is not certain whether everyone will be present for that meeting and the Commission may wish to select a different meeting date. C/Farago said his main concern is the mass toward the front and the size if it was in the back away from the sightline of the street it could pretty much be anything as long as it did not affect the look and feel of the neighborhood. If the Commission made a separate or inclusive motion to allow time for the applicant to redesign and bring that back to the Commission, is that an option at this point. ACA/Eggart responded that it would be a separate motion and it would be articulated as continue the item to a date certain to allow the applicant the opportunity to redesign pursuant to direction provided by the Commission. If that is the motion he would suggest that the public hearing be reopened to ask the applicant if that is something they are willing to do. C/Wolfe said he would like to second the continuance motion. He obviously cast the third and deciding vote this evening but he believes that the orientation of the property allows the opportunity for some changes to the proposed project so that the mass scale at the front of the house is not so imposing. He 1 i 7 ! • believes there is an opportunity to make adjustments to the design that would allow this size of a house or something close to it to fit into the neighborhood and its character without being such a dramatic imposition although, as he has repeatedly stated, it is a beautiful design. Chair/Low reopened the public hearing. Chair/Low asked Beatriz Flores if she was willing to take additional time to redesign the project to better conform to the City's Design Guidelines and Mrs. Flores responded "definitely, yes." Chair/Low asked how long it would take to complete the redesign and Katie Flores said it would depend on staff as well because it would take a bit of back and forth to make sure that they reached a favorable conclusion. She is sorry that PC/Espino would not be available to work on the project and asked if their project would be assigned to a new planner. CDD/Gubman directed his comments to Chair/Low that in response to questions about continuance dates, PC/Espino is under contract with the City. Although he has resigned as a City employee, he is on retainer as a consultant to the City and he will continue to be the project manager for this project. PC/Espino will also continue to work with the City as it moves forward to help with the General Plan update and other important tasks. With the continuity and momentum that staff has set for this project he would suggest it be continued approximately one month to the November 10 agenda. If the item is continued to a specific date it does not require that the project be re -noticed. Should November 10 pass without all of the issues being resolved it can be continued to a future date. Chair/Low asked if November 10, 2015, was a suitable date for Ms. Flores she responded "yes." CDD/Gubman advised the applicant that state law requires that a decision to approve or deny a project be made within 180 days of an application being deemed complete. ACA/Eggart said that continuing the project to November 10 was sufficient and that he would address the matter with staff after that. Chair/Low again closed the public hearing. Chair/Low asked for a second on C/Nishimura's motion. C/Nishimura's motion died for lack of a second. OCTOBER 13,2015 PAGE 15 PLANNING COMMISSIOK C/Farago moved, C/Wolfe seconded to reopen the public hearing and continue Development Review and Minor Conditional Use Permit No. PL2015-242 to November 10, 2015, to allow the applicant the opportunity to redesign the project pursuant to direction provided by the Commission. C/Nishimura made a substitution motion to include notices be sent to the property owners within 1000 feet of the project to advise them of the continuation. C/Farago seconded the motion. PC/Espino stated that should the Commission wish to continue the matter, the best way to handle it may be to continue the matter to a date uncertain in which case staff would automatically re -notify the project and it would not place a burden on the applicant and staff to conclude the project on November 10. In addition, those who have attended tonight's meeting would not be under the impression that the matter might be concluded on November 10. ACA/Eggart explained that there cannot be two motions on the floor; however, the maker of the motion could, with the consent of the second motion maker, amend his motion if so inclined. C/Nishimura agreed to substitute his motion to continue Development Review and Minor Conditional Use Permit No. PL2015-242 to a date uncertain to allow the applicant the opportunity to redesign the project pursuant to direction provided by the Commission. C/Farago seconded C/Nishimura's substitute motion. Motion carried by the following Roll Call vote: AYES: COMMISSIONERS: Farago, Nishimura, Wolfe, VC/Mahlke, Chair/Low NOES: COMMISSIONERS: None ABSENT: COMMISSIONERS: None C/Nishimura commended CDD/Gubman and his staff. He noticed a couple of weeks ago that the little street signs on north Diamond Bar Boulevard were getting out of hand. He drove out one day and noticed that the Code Enforcement Officer had cleaned up the street after which it looked 100 percent better. He became aware of another situation where CDD/Gubman went way beyond the call of duty and were doing specialized things. There is an abandoned house in North Diamond Bar and they went to the extraordinary length of declaring it a public nuisance, getting an inspection warrant and they will abate the property and lien it for abatement costs as well as attorney fees. These procedures are technical and involved and he thanked CDD/Gubman and his staff for doing such a great job. Chair/Low thanked CDD/Gubman and his staff for a great job as usual. She asked CDD/Gubman to introduce his new staff member. CDD/Gubman introduced Associate Planner Mayuko (May) Nakajima whose first day was Wednesday, September 30. May comes to Diamond Bar from the City of Rancho Cucamonga. She began her career as a student aid while attending CalPoly Pomona. Upon graduation she was promoted to Assistant Planner. May brings to Diamond Bar some really valuable experience that the City will capitalize on as it moves forward on the General Plan Update as well as, saving the City from certain doom because Josue had to leave his post as a full time employee. As mentioned at the City Council meeting last week there were over 150 applicants and through two screen processes, the number was reduced from 153 to 59 and after he personally reviewed each of the applications he selected 8 to move forward through the panel interview process. During the panel review, May was rated first among each of the three panelists. He is very happy and excited to bring May on board as a member of the Diamond Bar team. 9.1 Public Hearing dates for future projects. CDD/Gubman stated that on October 27 the agenda will consist of an addition to a single family residence on Timberline Road south of Pathfinder Road. Chair/Low asked the current status of Haggen's market. CDD/Gubman reported that Haggen's has filed for bankruptcy and are pulling out of the southwest. They are liquidating all of their acquisitions in those markets from the Von's/Albertson's required sale. At present he does not know what will happen at the Haggen's store. The City has major retail grocery chains that are interested in locating in Diamond Bar and staff hopes that the down time is at a minimum. The unfortunate discouraging news is that the City had a viable supermarket before the mandated transfer to Haggen's. Haggen's obviously underestimated the task of growing from a chain*of about 17 stores to 160 stores. It is unfortunate for employees at that store Who thought they would keep their jobs. He hopes it plays out well that a new supermarket reoccupies the location and that the regulators that placed a prohibition on Von's/Albertsons's from hiring former Haggen's employees is lifted to help with the situation. As soon as he learns what is likely to happen and he is at liberty to share the information with the Commission he will certainly do so. 10. SCHEDULE OF FUTURE EVENTS: As listed in tonight's agenda. OCTOBER PAGE 17 PLANNING COMMISSIO4 ADJOURNMENT: With no further business before the Planning Commission, Chair/Low adjourned the regular meeting at 9:10 p.m. The foregoing minutes are hereby approved this 27th day of October, 2015. Attest: Respectfully Submitted`, Greg Gubman Community Development Director K Ruth Low, Chairperson CITY COUNCIL Agenda 9 __&_3_ Meeting Date: November 17, 2015 TO: Honorable Mayor and Members of the City Council FROM: James DeStefano, City Man Ik--p TITLE: Ratification of Check Register date October 29, 2015 through November 11, 2015 totaling $ 1,523,335.31 RECOMMENDATION: Ratify. FINANCIAL IMPACT: Expenditure of $ 1,523,335.31 in City funds. BACKGROUND: The City has established the policy of issuing accounts payable checks on a weekly basis with City Council ratification at the next scheduled City Council meeting. DISCUSSION: The attached check register containing checks dated October 29, 2015 through November 11, 2015 for $ 1,523,335.31 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. Luisa Allen Accounting Technician REVIEWED BY: r 2U44,� j Finance Director ;i Attachments: Affidavit and Check Register— 10/29/15 through 11/11/15. The attached listings of demands, invoices, and claims in the form of a check register including checks dated October 29, 2015 through November 11, 2015 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 Intergrated Waste Management Fund Com Dev Block Grant Fund LLAD 38 Fund LLAD 39 Fund LLAD 41 Fund Capital Imp Projects Fund Eq Replacement Fund Signed: Dianna Honeywell Finance Director Amount $434,119.08 $89,931.99 $759.82 $471.50 $11,743.96 $11,771.00 $4,143.87 $966,643.02 $3,751.07 $1,523,335.31 SUNGARD PENTAKATT_ON INC PAGE NUMBER: 1 DATE: 11/12/2015 CITY OF DIAMOND BAR ACCTPA21 TIME: 08:30:07 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.ck_date between '20151029 00:00:00.000' and '20151111 00:00:00.000' ACCOUNTING PERIOD: 5/16 DESCRIPTION------ SALES TAX ADMIN FEE -PR 14-948 FUND - 001 - GENERAL FUND ADMIN FEE -PR 14-4568 0.00 CASH ACCT CHECK NO ISSUE DT VENDOR NAME FUND/DIVISION 10100 114196 10/29/15 ADVANTEC ADVANTEC CONSULTING ENGI 001 10100 114196 10/29/15 ADVANTEC ADVANTEC CONSULTING ENGI 001 10100 114196 10/29/15 ADVANTEC ADVANTEC CONSULTING ENGI 001 10100 114196 10/29/15 ADVANTEC ADVANTEC CONSULTING ENGI 001 10100 114196 10/29/15 ADVANTEC ADVANTEC CONSULTING F,NGI 001 10100 114196 1.0/29/15 ADVANTEC ADVANTEC CONSULTING ENGI 001 TOTAL CHECK GRAND AVE PROJECT 0.00 10100 114197 10/29/15 AFFORDAB AFFORDABLE GENERATOR SER 0015333 10100 114198 10/29/15 AGUIVANE VANESSA AGUIRRE 001 10100 114199 10/29/15 ALBERTSO ALBERTSONS LLC 0015350 10100 114199 10/29/15 ALBERTSO ALBERTSONS LLC 0015333 TOTAL CHECK 0.00 1.0100 114200 10/29/15 ALEXANDE ALEXANDER & LYNN INC 0015350 10100 114201 10/29/15 AAA ALL AMERICAN ASPHALT 250 10100 114201 10/29/15 AAA ALL AMERICAN ASPHALT 2505510 TOTAL CHECK 10100 114202 10/29/15 DRIVERAL ALLIANT INSURANCE SERVIC 0015350 1.0100 114203 10/29/1,5 ALTIMM,TE ALTIMA TECHNOLOGIES INC. 0014070 10100 114204 10/29/15 ALWAYSJU ALWAYS JUST FOR FUN 0015350 10100 114205 10/29/15 ASSAABOL ASSA ABLOY ENTRANCE SYST 0014093 10100 114206 10/29/15 BANKEYSM JILL BANKEY SMITH 001 10100 114207 10/29/15 BEARSTAT BEAR STATE AIR CONDITION 0015333 10100 114207 10/29/15 BEARSTAT BEAR STATE AIR CONDITION 0015340 TOTAL CHECK 10100 114208 10/29/15 BELTLAUR LAURA BF,L'1'RAN 001. 10100 114209 10/29/15 BENESYST BENESYST 0014060 10100 114210 10/29/15 BESTLTG BEST LIGHTING PRODUCTS 0015340 10100 114210 10/29/15 BESTLTG BEST LIGHTING PRODUCTS 0015333 TOTAL CHECK 10100 114211 10/29/15 BISHOPJO JOHN E BISHOP 0015350 10100 114212 10/29/15 BREAUXKA KATHY HREAUX 0015350 10100 114213 10/29/15 BUTLERMA MARIAN BUTLER 001 10100 114214 10/29/15 CPPFINC CAL POLY POMONA FOUNDATI 0015350 DESCRIPTION------ SALES TAX ADMIN FEE -PR 14-948 0.00 ADMIN FEE -PR 14-4568 0.00 ADMIN FEE -PR 14-4568 0.00 ADMIN FEE -PR 14-948 0.00 PROF.SVCS-PR 14-4568 0.00 PROF.SVCS-PR 14-948 0.00 0.00 EQ SVCS -GENERATOR DBC 0.00 RECREATION REFUND 0.00 SUPPLIES -RECREATION 0.00 SUPPLIES -DBC 0.00 0.00 CONTRACT CLASS -FALL 0.00 RETENTIONS PAYABLE 0.00 GRAND AVE PROJECT 0.00 0.00 SPCL EVENT INS-F/FEST 0.00 ANNE RENEWAL-P/WORKS 0.00 BALLOONS-F/FUN FEST 0.00 MAINT SVCS -LIBRARY 0.00 RECREATION REFUND 0.00 MAINT SVCS -DBC 0.00 MAINT SVCS -HERITAGE 0.00 0.00 FACII,i TY REFUND-REAGA 0.00 FLEX ADMIN SVCS-H/R 0.00 SUPPLIES -PARKS 0.00 SUPPLIES -DBC 0.00 0.00 CONTRACT CLASS -FALL 0.00 CONTRACT CLASS -FALL 0.00 RECREATION REFUND 0.00 VOCALIST -VETERANS DAY 0.00 AMOUNT -115.20 -57.50 57.50 115.20 320.00 640.00 960.00 1,970.23 56.55 425.87 43.55 469.42 1,026.00 -15,167.71 303,354.10 288,186.39 440.00 930.00 440.00 1,122.00 99.00 623.00 155.00 778.00 50.00 100.00 339.44 488.60 828.04 126.00 /1.40 105.00 200.00 SUNGARD PENTAMATION INC DATE: 11/12/2015 CITY OF DIAMOND BAR TIME: 08:30:07 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.ck_date between '20151029 00:00:00.000' and '20151111 00:00:00.000' ACCOUNTING PERIOD: 5/16 FUND - 001 - GENERAL FUND CASH ACCT CHECK NO 10100 114215 10100 114216 10100 11.4217 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10100 10'•00 70100 10100 10100 10100 10100 10100 10100 114218 114219 114220 114221 114222 114223 ISSUE IT VENDOR NAME FUND/DIVISION 10/29/15 CANTRELL CANTRELL'S FEED BIN 0015350 10/29/15 CARRERAT TED A CABRERA 0015510 10/29/15 CASTROMO MONICA CASTRO 001 10/29/15 CHANGDEB DEBBIE CHANG 001 10/29/15 CHARTER CHARTER OAK GYMNASTICS, 0015350 10/29/15 CHOIBARB BARBARA CHOI 001 10/29/15 COMMBANK COMMUNITY BANK 250 10/29/15 CPRSASA CPRS AGING SVCS & ACTIVI 0015350 10/29/15 CPRS13 CPRS DISTRICT 13 0015310 114224 10/29/15 CURSAROE ELIZABETH CURSARO 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001. 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 1.7,4226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 1.1.4226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID FIVANS AND ASSOCIAT 001. 1.14226 10/29/'_5 DAVIDEVA DAVID EVANS AND ASSOCIAT 001. 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIT-DEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID. EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID LOANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 1.14226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 -----DESCRIPTION------ SALES TAX STRAW BALES-F/FUN FST 0.00 T & T COMM-SEPT/OCT 0.00 FACILITY REFUND-PNTRA 0.00 FACILITY REFUND-S/CYN 0.00 CONTRACT CLASS -FALL 0.00 PAGE NUMBER: 2 ACCTPA21 AMOUNT 507.80 90.00 50.00 50.00 356.40 RECREATION REFUND 0.00 99.00 GRAND AVE PROS -RET 0.00 15,167.71 CPRS SR SYMPOSIUM 0.00 30.00 CPRS CONF-K HSIEH 0.00 25.00 FACILITY REFUND-HRTGE 0.00 50.00 ADMIN FEE -PL 13-221 0.00 -57.60 ADMIN FEE -PL 14-164 0.00 -57.60 ADMIN FEE -PL 14-238 0.00 -57.60 ADMIN FEE -FPL 13-229 0.00 -414.45 ADMIN FEE -FPL 13-229 0.00 -371.86 ADMIN FEE -PL 12-57 0.00 -367.20 ADMIN FEE -PR 15-281 0.00 -1.92.15 ADMIN FEE -PR 13-1626 0.00 -34.02 ADMIN FEE -PR 11-377 0.00 14.54 ADMIN FEE -PL 14-301 0.00 -43.20 ADMIN FEE -FPL 14-343 0.00 -39.60 ADMIN FEE -PR 15-2255 0.00 -38.88 ADMIN FEE -PR 13-880 0.00 -28.35 ADMIN FEE -PR 11-377 0.00 -14.54 ADMIN FEE -PR 13-880 0.00 28.35 ADMIN FEE -PR 15-2255 0.00 38.88 ADMIN FEE -FPL 14-343 0.00 39.60 ADMIN FEE -PR 13-1626 0.00 34.02 ADMIN FEE -PL 14-301 0.00 43.20 PROF.SVCS-PR 11-377 0.00 80.77 ADMIN FEE -PL 14-164 0.00 57.60 ADMIN FEE -PL 14-238 0.00 57.60 ADMIN FEE -PL 13-221 0.00 57.60 PROF.SVCS-PR 15-281 0.00 1,067.50 ADMIN FEE -FPL 1.3-229 0.00 371.86 ADMIN FEE -FPL 13-229 0.00 414.45 PROF.SVCS-PR 15-2255 0.00 216.00 ADMIN FEE -PL 12-57 0.00 367.20 PROF.SVCS-PR 13-860 0.00 157.50 PROF.SVCS-PR 13-1626 0.00 189.00 ADMIN FEE -PR 15-281 0.00 192.15 PROF.SVCS-FPL 14-343 0.00 220.00 SUNGARD PENTAMATION INC DATE: 11/12/2015 CITY OF DIAMOND BAR TIME: 08:30:07 CHECK REGISTER - DISBURSEMENTS FUND SELECTION CRITERIA: transact.ck_date between '20151029 00:00:00.000' and 120151111 00:00:00.000' ACCOUNTING PERIOD: 5/16 FUND - 001 - GENERAL FUND AMOUNT PROF.SVCS-PL 14-301 CASH ACCT CHECK NO ISSUE DT VENDOR NAME FUND/DIVISION 10100 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 10100 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 10100 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 10100 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 10100 1.14226 10/29/35 DAVTDF.VA DAVID EVANS AND ASSOCIAT 001 10100 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001 10100 114226 10/29/15 DAVIDEVA DAVID EVANS AND ASSOCIAT 001. 10100 1.1.4226 10/29/15 DAVIDFVA DAVID EVANS AND ASSOCIAT 0015551 TOTAL CHECK 0.00 1,350.00 10100 114227 10/29/15 HALLFORE DAVID EVANS AND ASSOCIAT 0015510 10100 114227 10/29/15 HALLFORE DAVID EVANS AND ASSOCIAT 0015551 10100 114227 10/29/15 HALLFORE DAVID EVANS AND ASSOCIAT 0015510 10100 114227 10/29/15 HALLFORE DAVID EVANS AND ASSOCIAT 0015510 10100 114227 10/29/15 HALLFORE DAVID EVANS AND ASSOCIAT 0015551 10100 114227 10/29/15 HALLFORE DAVID EVANS AND ASSOCIAT 0015510 10100 114227 10/29/15 HALLFORE DAVID EVANS AND ASSOCTAT 0015510 TOTAL CHECK REHAB PROD -PARKS 0.00 10100 114228 10/29/15 DAYNITEC DAY & NITE COPY CENTER 001 10100 114229 10/29/15 DENNISCA CAROL A DENNIS 0015210 10100 114230 10/29/15 DBMOBIL DIAMOND BAR MOBIL 5204090 1.0100 114231 10/29/15 DOGDEAI,E DOG DEALERS INC 0015350 10100 114232 10/29/15 ECCONSTR E C CONSTRUCTION CO 2505510 10100 114232 10/29/15 ECCONSTR E C CONSTRUCTION CO 250 TOTAL CHECK 0.00 75.00 10100 114233 10/29/15 EFFENDYY YOLANDA EFFENDY 001 10100 114233 10/29/15 EFFENDYY YOLANDA EFFENDY 001 TOTAL CHECK RODENTSVCS-DBC0.00 10100 114234 10/29/15 F.STRLAUR LAURA ESTRADA 001 10100 114235 10/29/15 EXTERMIN EXTERMINETICS OF SO CAL 0014093 10100 114235 10/29/15 EXTERMIN EXTERMINETICS OF SO CAL 0015333 10100 114235 10/29/15 EXTERMIN EXTERMINETICS OF SO CAL 0015340 10100 114235 10/29/15 EXTERMIN EXTERMINETICS OF SO CAL 0015340 10100 114235 10/29/15 EXTERMIN EXTERMINETICS OF SO CAL 0015340 10100 114235 10/29/15 EXTERMIN EXTERMINETICS OF SO CAL 0015333 10100 114235 10/29/15 EXTERMIN EXTERMINETICS OF SO CAL 0015340 TOTAL CHECK 10100 114236 10/29/15 FEANDESI DESTRFF FRANKLIN 001 10100 114237 10/29/15 FUJENNIF JENNIFER FU 001 10100 114238 10/29/15 FUNEXPRE FUN EXPRESS LLC 0015350 PAGE NUMBER: 3 ACCTPA21 -----DESCRIPTION------ SALES TAX AMOUNT PROF.SVCS-PL 14-301 0.00 240.00 PROF.SVCS-PL 13-221 0.00 320.00 PROF.SVCS-PL 12-164 0.00 320.00 PROF.SVCS-PL 14-238 0.00 320.00 PROF.SVCS-PL 12-57 0.00 2,040.00 PROF.SVCS-FPI. 13-229 0.00 2,065.90 PROF.SVCS-FPL 13-229 0.00 2,302.50 LANDSCAPE SVCS-G/SPGS 0.00 2,744.25 0.00 12,283.42 PROF.SVCS-INSPECTIONS 0.00 135.00 PROF.SVCS-PLAN CHECK 0.00 979.80 PROF.SVCS-INSPECTIONS 0.00 1,350.00 PROF.SVCS-INSPECTIONS 0.00 540.00 FINAL MAP REVIEW-P/WK 0.00 67.50 PROF.SVCS-INSPECTIONS 0.00 7.90.28 PROF.SVCS-INSPECTIONS 0.00 121.50 0.00 3,384.08 PROF.SVCS-PR 15-281 0.00 147.15 PROF.SVCS-PLN COMM 0.00 225.00 VEH MAINT-POOL VEH 0.00 58.68 CONTRACT CLASS -FALL 0.00 241.80 REHAB PROD -PARKS 0.00 32,388.97 RETENTIONS PAYABLE 0.00 -1,616.95 0.00 30,772.02 RECREATION REFUND 0.00 126.00 RECREATION REFUND 0.00 -99.00 0.00 27.00 RECREATION REFUND 0.00 35.00 RODENT SVCS-C/HALL 0.00 65.00 PEST CONTROL -DBC 0.00 75.00 PEST CONTROL -PETERSON 0.00 50.00 RODENT SVCS-C/HALL 0.00 50.00 PEST CONTROL -HERITAGE 0.00 40.00 RODENTSVCS-DBC0.00 40.00 PEST CONTROL-PANTERA 0.00 30.00 0.00 350.00 RECREATION REFUND 0.00 99.00 FACILITY REFUND-PNTRA 0.00 50.00 SUPPLIES-F/FALL FEST 0.00 661.44 SL'NGARD PENTAMATION INC DATE: 11/12/2015 CITY OF DIAMOND BAR TIME: OB:30: 07 CHECK REGISTER - DISBURSEEMENT FUND SELECTION CRITERIA: transact.ck_date between '20151029 00:00:00.000' and '20151111 00:00:00.000' ACCOUNTING PERIOD: 5/16 FUND - 001 - GENERAL FUND AMOUNT SR DANCE -HALLOWEEN CASH ACCT CHECK NO ISSUE DT VENDOR NAME FUND/DIVISION 10100 114239 10/29/15 GARYSMIN GARY'S MINI MARKET 0015350 10100 114240 10/29/15 GUERNILA NILA GUERRERO 001 10100 114241 10/29/15 HAMMONDC HAMMOND CONTRUCTION SERV 0014093 10100 114242 10/29/15 HIROSEJE JEFFREY HIROBE 0015350 10100 114243 10/29/15 IVES HUMANE SOCIETY OF POMONA 0014431 10100 114244 10/29/15 IMPACTSI IMPACT SIGNS 0015340 10100 114244 10/29/15 IMPACTSI IMPACT SIGNS 1395539 TOTAL CHECK FACILITY REFUND-S/CYN 0.00 50.00 10100 114245 10/29/15 JOHNSONK KEITH JOHNSON 0015350 10100 114246 10/29/15 JONSFLAG JON'S FLAGS & POLES INC 0015340 10100 114247 _ 10/29/15 KARNADII IWAN KARNALI 001 10100 114248 10/29/15 KOUSONJO JOHN KOUSON 001 10100 114249 10/29/15 KUMARKUS KUSAM KUMAR 001 10100 114250 10/29/15 LEESAM SAM LEE 001 10100 114251 10/29/15 LEIGHTON LEIGHTON & ASSOCIATES, 1001 ADMIN FEE -PR 12-2092 10100 114251 10/29/15 LEIGHTON LEIGHTON & ASSOCIATES, I 001 10100 114251 10/29/15 LEIGHTON LEIGHTON & ASSOCIATES, I 001 10100 114251 10/29/15 LEIGHTON LEIGHTON & ASSOCIATES, I 001. 10100 114251 10/29/15 LEIGHTON LEIGHTON & ASSOCIATES, I 001 10100 114251 10/29/15 LEIGHTON LEIGHTON & ASSOCIATES, 1 001 TOTAL CHECK 37.90 SUPPLIES -DBC 0.00 10100 114252 10/29/15 LIEBESHE SHERI LIEBE 0015350 1.01.00 114253 10/29/15 LINYUF, YUE LIN 001 10100 114254 10/29/15 LIVERSAY RASKIN LIVERSAY 001 10100 114255 10/29/15 LACPUBWK LOS ANGELES COUNTY PUBLI 0015510 10100 114256 10/29/15 ]OWES LOWE'S BUSINESS ACCOUNT 0015340 10100 114256 10/29/15 ]OWES LOWE'S BUSINESS ACCOUNT 0015333 'T'O'TAL CHECK 10100 114251 10/29/1.5 BHAVNANI MAHESH & JYOTF BHAVNANI 001 10100 11425B 10/29/15 MARCHES! DONNA MARCHESI 001 10100 114259 10/29/15 MCECORPO MCE CORPORATION 0015554 10100 114259 10/29/15 MCECORPO MCE CORPORATION 0015554 PAGE NUMBER: 4 ACCTPA21 -----DESCRIPTION------ SALES TAX AMOUNT SR DANCE -HALLOWEEN 0.00 1,744.00 RECREATION REFUND 0.00 70.00 MAINT-LIBRARY 0.00 1,000.00 CONTRACT CLASS -FALL 0.00 630.00 ANIMAL CONTROL-NOV 15 0.00 10,273.50 SIGNS-S/CYN PK 0.00 157.14 SIGNS -DIST 39 0.00 160.05 0.00 317.19 D.J. SVCS -DANCE 0.00 350.00 FLAGS -COMM SVCS 0.00 2.,197.80 FACILITY REFUND-S/CYN 0.00 50.00 RECREATION REFUND 0.00 40.00 RECREATION REFUND - 0.00 35.00 FACILITY REFUND -DBC 0.00 100.00 PROF.SVCS-PR 15-2255 0.00 215.00 PROF.SVCS-PR 12-2092 0.00 391.00 ADMIN FEE -PR 12-2092 0.00 70.38 ADMIN FEE -PR 15-2255 0.00 38.70 ADMIN FEE -PR 15-2255 0.00 -38.70 ADMIN FEE -PR 12-2092 0.00 -70.38 0.00 606.00 CONTRACT CLASS -FALL 0.00 123.00 RECREATION REFUND 0.00 120.00 FACILITY REFUND -DHC 0.00 100.00 SEWER SYS MGMT-JUN 0.00 1,312.09 SUPPLIES -RECREATION 0.00 37.90 SUPPLIES -DBC 0.00 212.15 0.00 250.05 REFUND -PLAN CHECK 0.00 557.15 RECREATION REFUND 0.00 30.00 VEGETATION CONTROL 0.00 11,369.41 RIGHT OF WAY MAINT 0.00 1,939.24 SUNGARI) PENTAMATION INC PAGE NUMBER: 5 DATE: 11/12/2015 CITY OF DIAMOND BAR ACCTPA21 TIME: 08:30:07 CHECK REGISTER - DISPURSEMENT FUND SELECTION CRITERIA: transact.ck_date between '20151029 00:00:00.000' and '20151111 00:00:00.000' ACCOUNTING PERIOD: 5/16 FUND - 001 - GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR NAME FUND/DIVISION -----DESCRIPTION------ SALES TAX AMOUNT. 10100 114259 10/29/15 MCECORPO MCE CORPORATION 0015554 STORM DRAIN MAINT 0.00 537.81 TOTAL CHECK 0.00 13,846.46 TO100 114260 10/29/15 MEHTASUR SURENDRA MED'I'A 0015510 T & T COMM-SEPT/OCT 0.00 45.00 10100 114261 10/29/15 MERCURYD MERCURY DISPOSAL SYSTEMS 1155515 RECYCLING SVCS -OCT 15 0.00 759.82 10100 114262 10/29/15 METROLIN METROLINK 1.125553 CITY SUBSIDY -SEPT 15 0.00 1.4,529.90 10100 114262 10/29/15 METROLIN METROLINK 1125553 METROLINK PASSES -SEPT 0.00 58,119.60 TOTAL CHECK 0.00 72,649.50 10100 114263 10/29/15 MICHAUDM MARYANN MICHAUD 001 RECREATION REFUND 0.00 99.00 10100 114264 10/29/15 MOBILEIN MOBILE INDUSTRIAL SUPPLY 0015340 CYLINDER ARGON 0.00 8.00 10100 114264 10/29/1.5 MOBILEIN MOBILE INDUSTRIAL SUPPLY 0015350 CYLINDER HELIUM 0.00 24.00 TOTAL CHECK 0.00 32.00 10100 114265 10/29/15 MOKKENNE KENNETH MOK 0015510 T & T COMM-SEPT/OCT 0.00. 90.00 10100 114266 10/29/15 NESTLEPU NESTLE PURE LIFE DIRECT 0015333 DO RENTAL -DBC 0.00 11.98 10100 114266 10/29/15 NESTLEPU NESTLE PURE LIFE DIRECT 0015333 WATER SUPPLIES -DBC 0.00 101.63 TOTAL CHECK 0.00 113.61 10100 114267 10/29/15 KIDZLOVE NORTH AMERICAN YOUTH ACT 0015350 CONTRACT CLASS -FALL 0.00 1,409.40 10100 114268 10/29/15 PTS PACIFIC TELEMANAGEMENT S 0015340 PARK PAY PHONES-NOV 0.00 495.84 10100 114269 10/29/15 PACWESTA PACWEST AIR FIL'T'ER LLC 0014093 ROOF PANELS-C/HALL 0.00 556.29 10100 114269 10/29/15 PACWESTA PACWEST AIR FILTER LLC 0015333 ROOF PANELS -DBC 0.00 302.14 TOTAL CHECK 0.00 858.43 10100 114270 10/29/15 PECHYEDW EDWARD PECHY 0015510 T & T COMM-SEPT/OCT 0.00 90.00 10100 114271 10/29/15 PLEWNARZ ROBERT PLEWNARZ 001 RECREATION REFUND 0.00 70.00 10100 114272 10/29/15 PSI PROTECTION ONE INC 0014093 ALARM SVCS-C/HALL 0.00 25.55 10100 1.14272 10/29/15 PSI PROTECTION ONE INC 0015340 ALARM SVCS-S/CYN PK 0.00 41.50 10100 114272 10/29/1.5 PSI PROTECTION ONE INC 0015333 ALARM SVCS -DHC 0.00 69.76 10100 114272 10/29/15 PSI PROTECTION ONE INC 0015340 ALARM SVCS -HERITAGE 0.00 148.38 TOTAL CHECK 0.00 285.19 10100 114273 10/29/15 PYROCOMM PYRO COMM SYSTEMS INC 0015333 INSTLL FIRE ALARM -DBC 0.00 1,150.00 10100 114273 10/29/15 PYROCOMM PYRO COMM SYSTEMS INC 0014093 FIRE ALARM SVCS-C/HLL 0.00 135.00 10100 114273 10/29/15 PYROCOMM PYRO COMM SYSTEMS INC 0015333 MAINE SVCS -DEC 0.00 185.00 10100 114273 10/29/15 PYROCOMM PYRO COMM SYSTEMS INC 0015333 MAINT SVCS -DBC 0.00 467.13 TOTAL CHECK 0.00 1,937.13 10100 1.14274 10/29/15 RFDICKSO R F DICKSON COMPANY INC 0015554 ST SWEEPING SVCS -SHPT 0.00 8,654.10 10100 114275 10/29/15 RAMOSIGL IGLAL RAMOS 001 RECREATION REFUND 0.00 70.00 10100 114276 10/29/15 RISC REGIONAL TAP SERVICE CEN 1125553 COMMISSION -SEPT 15 0.00 -534.51 SUNGARD PENTAMATION INC PAGE NUMBER: DATE: 11/12/2015 CITY OF DIAMOND BAR ACCTPA21 TIME: 08:30:07 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.ck_date between '20151029 00:00:00.000' and '20151111 00:00:00.000' ACCOUNTING PERIOD: 5/16 FUND - 001 - GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR NAME FUND/DIVISION -----DESCRIPTION------ SALES TAX AMOUNT 10100 114276 10/29/15 RISC REGIONAL TAP SERVICE CEN 1125553 CITY SUBSIDY -SEPT 15 0.00 4,005.60 10100 114276 10/29/15 RISC REGIONAL TAP SERVICE CEN 1125553 TAP MONTHLY SVCS -SEPT 0.00 13,811.40 TOTAL CHECK 0.00 17,282.49 10100 114277 10/29/15 RKACONSU AKA CONSULTING GROUP 0015220 BLDG & SYTY SVCS -SEPT 0.00 94,170.53 10100 114278 1.0/29/15 SCSIGNS S C SIGNS & SUPPLIES LLC 0015554 SUPPLIES -RD PAINT 0.00 302.40 10100 114279 10/29/15 SABERISA SAM SABERI 0014065 INSTALL-VEH CAMERA 0.00 1,240.00 10100 114280 10/29/15 SACCALOR LORRAINE SACCA 001 RECREATION REFUND 0.00 70.00 10100 114281 10/29/15 SALVADOR REBECCA SALGADO 001 FACILITY REFUND-HRTGE 0.00 200.00 1.0100 114282 10/29/15 SANCLETI LETICIA SANCHEZ 001. FACILITY REFUND -DHC 0.00 500.00 10100 114283 10/29/15 SHETTERL VAL SHETTERLY 001 RECREATION REFUND 0.00 20.00 10100 114284 10/29/15 SIERRAER SIERRA ERGONOMICS INC 0014065 ERGONOMIC ASSESSMNT 0.00 249.00 10100 114285 10/29/15 SILVADEI DEIRDRE SILVA 001 FACILITY REFUND -DBC 0.00 350.00 10100 114286 10/29/15 SCE SOUTHERN CALIFORNIA EDIS 1385538 ELECT SVCS -DIST 38 0.00 25.96 10100 114287 1.0/29/15 STANDARD STANDARD INSURANCE. OF OR 001 NOV 15-SUPP LIFE INS 0.00 399.00 10100 114287 10/29/15 STANDARD STANDARD INSURANCE OF OR 001 NOV 15-STD/LTD 0.00 2,153.11 10100 114287 10/29/15 STANDARD STANDARD INSURANCE OF OR 001 NOV 15 -LIFE INS PREM 0.00 1,022.68 TOTAL CHECK 0.00 3,574.79 10100 114288 10/29/15 SULAKHEM MANISIH\ SULAKHE 0015510 T & T COMM-SEPT/OCT 0.00 45.00 10100 114289 10/29/15 SUNBELTR SUNBELT RENTALS 0015554 EQ RENTAL -RD MAINT 0.00 641.13 10100 114290 10/29/15 SZYMANSK DOROTHEA SZYMANSKI 001 RECREATION REFUND 0.00 35.00 10100 114291 1.0/29/15 TAITANDA TAIT AND ASSOCIATES TOO 2505510 DRAINAGE STUDY -AUG 15 0.00 8,506.90 10100 114292 10/29/15 TAMSIUKI SIU KI TAM 0015350 CONTRACT CLASS -FALL 0.00 436.80 10100 114293 10/29/15 TATAABIG ABIGAIL TATA 001 RECREATION REFUND 0.00 193.00 10100 114294 10/29/15 TELEPACI TELEPACIFIC COMMUNICATIO 0014070 T-1 INTERNET SVCS -OCT 0.00 870.79 10100 114295 10/29/15 THECOMDY THE COMDEX GROUP INC 0014070 CONSULTING SVCS -10/2 0.00 1,307.38 101D0 114296 10/29/15 THESAUCE THE SAUCE CREATIVE SERVI 0015350 VETERANS DAY POSTCARD 0.00 1.97.22 101.00 114296 10/29/15 THESAUCE THE SAUCE CREATIVE SERVT 0015350 HOLIDAY BANNER DESIGN 0.00 350.00 TOTAL CHECK 0.00 54/.22 10100 114297 10/29/15 ADELPHIA TIME WARNER CABLE 0014070 INTERNET SVCS-COPLEY 0.00 950.00 10100 114298 10/29/15 TODAMICH MICHELLE CODA 001 RECREATION REFUND 0.00 52.00 6 SUNGARD PENTAMATION INC DATE: 11/12/2015 CITY OF DIAMOND BAR TIME: 08:30:07 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.ck_date between '20151029 00:00:00.000' and '20151111 00:00:00.000' ACCOUNTING PERIOD: 5/16 PAGE NUMBER: 7 ACCTPA21 FUND - 001 - GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR NAME FUND/DIVISION -----DESCRIPTION----- SALES TAX AMOUNT. 10100 114299 10/29/15 TOPRANIB BHARAT TOPRANI 001 FACILITY REFUND-PNTRA 0.00 100.00 10100 114300 10/29/15 TOWNBRYA BRYAN TOWNSEND 001 FACILTY REFUND -DBC 0.00 500.00 10100 114301 10/29/15 TRADEMAR TRADEMARK CONCRETE SYSTE 001 FACILITY REFUND-PNTRA 0.00 200.00 10100 114302 10/29/15 CRANE TRANS SERVICE GROUP INC 0014093 EQ RENTAL-C/HALL 0.00 773.90 10100 114302 10/29/15 TRANE TRADE SERVICE GROUP INC 0014093 EQ RENTAL-C/HALL 0.00 872.00 10100 114302 10/29/15 TRADE TRADE SERVICE GROUP INC 0015333 MAINT SVCS -HVAC DEC 0.00 8,839.60 TOTAL CHECK 0.00 10,485.50 10100 114303 10/29/15 TRICITIE TRI -CITIES POOL SERVICE 0015333 FOUNTAIN MAINT-DBC 0.00 160.00 10100 1.3.4304 10/29/15 TRTFYTTS TRIFY'TT SPORTS LLC 0015350 CONTRACT CLASS -FALL 0.00 54.00 10100 114304 V 10/29/1.5 TRIFYTTS TRIFYT4SPORTS LLC 0015350 CONTRACT CLASS -FALL 0.00 -54.00 TOTAL CHECK 0.00 0.00 10100 114305 10/29/15 TUANNE ANNE TU 001 RECREATION REFUND 0.00 99.00 10100 114306 10/29/15 TUCKERRA RAYMOND MICHAEL TUCKER 0015350 CONTRACT CLASS -FALL 0.00 780.00 10100 114307 10/29/15 URBENALE ALEXANDRE URBEN 001 FACILITY REFUND-PNTRA 0.00 50.00 10100 114308 10/29/15 VERIZONC VERIZON CALIFORNIA 0015340 PH.SVCS-HERITAGE PK 0.00 53.24 10100 114308 10/29/15 VERIZONC VERIZON CALIFORNIA 0014030 PH.SVCS-C/MGR FAX 0.00 83.45 10100 114308 10/29/15 VERIZONC VERIZON CALIFORNIA 0015340 PH.SVCS-HERITAGE FAX 0.00 91.49 10100 114308 10/29/15 VERIZONC VERIZON CALIFORNIA 001.4090 PH.SVCS-PARKS FAX 0.00 769.07 10100 114308 10/29/15 VERIZONC VERIZON CALIFORNIA 0014093 PH.SVCS-C/H ELEVATOR 0.00 161.42 10100 114308 10/29/15 VERIZONC VERIZON CALIFORNIA 0014090 PH.SVCS-SRST CHI 0.00 155.77 TOTAL CHECK 0.00 1,314.44 10100 114309 10/29/15 VISIONIN VISION TECHNOLOGY SOLUTI 0014070 MONTHLY HOSTING -OCT 0.00 180.00 10100 114310 10/29/15 WAXIESAN WAXIE SANITARY SUPPLY 0014093 SUPPLIES -CITY HALL 0.00 81.15 10100 3.14311 10/29/15 WHITEDEB DEBRA WHITE 001 RECREATION REFUND 0.00 70.00 10100 114312 10/29/15 WILLDANG WILLDAN GEOTECHNICAL 001 ADMIN FES -PR 15-281 0.00 -72.00 10100 114312 10/29/15 WILLDANG WILLDAN GEOTECHNICAL 001 ADMIN FEE -PR 15-281 0.00 72.00 10100 114312 10/29/15 WILLDANG WILLDAN GEOTECHNICAL 001 PROF.SVCS-PR 15-281 0.00 400.00 TOTAL CHECK 0.00 400.00 10100 114313 10/29/15 WILLMARG MARGIE WILLIAMS 001 RECREATION REFUND 0.00 15.00 10100 114314 10/29/15 WOODRUFF WOODRUFF SPRADLING & SMA 001.4020 LEGAL, SVCS-H/R 0.00 41.40 10100 1.14314 10/29/15 WOODRUFF WOODRUFF SPRADLING & SMA 0014020 LEGAL SVCS-P/WORKS 0.00 579.60 10100 11431.4 10/29/15 WOODRUFF WOODRUFF SPRADLING & SMA 0014020 LEGAL SVCS-CMGR 0.00 910.80 10100 114314 10/29/15 WOODRUFF WOODRUFF SPRADLING & SMA 0014020 LEGAL SVCS-SANCHEZ 0.00 806.40 10100 114314 10/29/15 WOODRUFF WOODRUFF SPRADLING & SMA 0014020 LEGAL SVCS -COUNCIL 0.00 1,055.70 10100 114314 10/29/15 WOODRUFF WOODRUFF SPRADLING & SMA 0014020 LEGAL SVCS -COMM SVCS 0.00 1,304.10 10100 114314 10/29/15 WOODRUFF WOODRUFF SPRADLING & SMA 0014020 LEGAL SVCS -COMM DEV 0.00 2,380.50 SUNGARD PENTAMATION INC DATE: 11/12/2015 CITY OF DIAMOND BAR TIME: 08:30:07 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.ck_date between '20151029 00:00:00.000' and '20151111 00:00:00.000' ACCOUNTING PERIOD: 5/16 FUND - 001 - GENERAL FUND AMOUNT LEGAL SVCS -FINANCE CASH ACCT CHECK NO ISSUE DT VENDOR NAME FUND/DIVISION 10100 114314 10/29/15 WOODRUFF WOODRUFF SPRADLING & SMA 0014020 TOTAL CHECK FACILITY REFUND-PNTRA 0.00 10100 114315 10/29/15 WRIGH'FP PAUL WRIGHT 0014090 10100 114316 10/29/15 YAMBOAMI MICHAEL YAMBOA 001 10100 114317 10/29/15 YAOGUOQI GUOQIN YAO 001 10100 114318 10/29/15 YAUPATRI PATRICK YAU 001 10100 114319 10/29/15 YOUNGREM YOUNG REMBRANDTS CORP 0015350 10100 114322 11/03/15 THEQUEEN THE QUEEN MARY 0014415 10100 114323 11/05/15 108RETRO 7.0-8 RETROFIT INC 5204090 107.00 114324 11/05/15 ABRASALD JOHN ABRASALDO 001 10100 114325 11/05/15 ACCESSCO ACCESS CONTROL SECURITY 0015333 10100 114325 11/05/15 ACCESSCO ACCESS CONTROL SECURITY 0015333 10100 114325 11/05/15 ACCESSCO ACCESS CONTROL SECURITY 0015333 10100 114325 11/05/15 ACCESSCO ACCESS CONTROL SECURITY 0015333 TOTAL CHECK -30,763.60 10100 114326 11/05/15 AFLAC AFLAC 001 10100 114327 11/05/15 AGIACADE AGI ACADEMY CORP 0015350 10100 114328 11/05/15 AAA ALL AMERICAN ASPHALT 2505510 10100 114328 11/05/15 AAA ALL AMERICAN ASPHALT 250 TOTAL CHECK 2,529.08 COPY SVCS -SEPT 2015 10100 114329 11/05/15 ALLCITYM ALL CITY MANAGEMENT SERV 0014411 10100 114330 17./05/15 AID AMERICAN TIRE DEPOT 0015SS4 10100 114331 11/05/15 AMERICOM AMERICOMP GROUP 007.4070 10100 114331 11/05/15 AMERICOM AMERTCOMP GROUP 0014070 TOTAL CHECK 107.00 10100 114332 11/05/15 AMERITEC AMERITECH BUSINESS SYSTE 0014090 10100 114333 11/05/15 ASCISECU ASCI SECURITY 0014070 10100 114334 1l./05/15 EVERGREE ROBYN A BECKWITH 0015340 10100 114334 11/05/15 EVERGREE ROBYN A BECKWITH 0015333 10100 114334 11/05/15 EVERGREE ROBYN A BECKWITH 0014093 10100 114334 11/05/15 EVERGREE ROBYN A BECKWITH 0014093 TOTAL CHECK 10100 114335 11/05/15 BONTERRA BONTERRA PSOMAS 001 PACE NUMBER: 8 ACCTPA21 -----DESCRIPTION------ SALES TAX AMOUNT LEGAL SVCS -FINANCE 0.00 144.90 0.00 7,223.40 PROF.SVCS-CNCL M'PG 0.00 275.00 FACILITY REFUND-PNTRA 0.00 50.00 RECREATION REFUND 0.00 35.00 FACILITY REFUND -DBC 0.00 15.90 CONTRACT CLASS -FALL 0.00 360.00 VOLUNTEER APPRCTN DNN 0.00 3,086.88 VEE MAINT-RANGER 0.00 395.70 FACILITY REFUND-PNTRA 0.00 100.00 SECURITY GUARD SVCS 0.00 1,264.05 SECURITY GUARD SVCS 0.00 1,407.15 SECURITY GUARD SVCS 0.00 5,342.40 SECURITY GUARD SVCS 0.00 5,342.40 0.00 13,356.00 OCT 15-SUPP INS PREM 0.00 1.,821.40 CONTRACT CLASS-F'AIA, 0.00 972.00 REHAB CIP-AREA 3 0.00 615,272.00 RETENTIONS PAYABLE 0.00 -30,763.60 0.00 584,508.40 CROSSING GUARD SVCS 0.00 7,562.99 NEW TIRES-P/WORKS 0.00 1,273.00 COPIER MAINT-I.T. 0.00 2,364.50 PRINTER -TONERS 0.00 164.58 0.00 2,529.08 COPY SVCS -SEPT 2015 0.00 817.14 SVCS CALL-I.T. 0.00 1,088.60 PLANT SVCS -HERITAGE 0.00 135.00 PLANT SVCS -DBC 0.00 177.00 PLANT MAINT-CITY HALL 0.00 325.00 PLANT MAINT-LIBRARY 0.00 107.00 0.00 744.00 ADMIN FEE -PL 15-44 0.00 -108.90 SUNGARD PENTAMATION INC DATE: 11/12/2015 CITY OF DIAMOND BAR TIME: 08:30:07 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.ck_date between '20151029 00:00:00.000' and '20151111 00:00:00.000' ACCOUN'T'ING PERIOD: 5/16 PAGE NUMBER: 9 ACCTPA21 -----DESCRIPTION------ FUND - 001 - GENERAL FUND PROF.SVCS-PL 2015-44 0.00 CASH ACCT CHECK NO ISSUE IT VENDOR NAME FUND/DIVISION 10100 114335 11/05/15 BONTERRA BONTERRA PSOKAS 001 10100 114335 11/05/15 BONTERRA BONTEREA PSOMAS 001 TOTAL CHECK 500.00 FACTLITY CHRGS-DBC 1.0100 114336 1.1/05/15 CAMPOSGE GENA LEE CAMPOS 0015350 1.0100 114337 11/05/15 CASTDESI DESIREE CAS'TILLO 001 10100 11.4337 11/05/15 CASTDESI DESIREE CASTILLO 001 TOTAL CHECK 0.00 64.31 10100 114338 11/05/15 CDW-G COW GOVERNMENT 0014070 10100 114338 11/05/15 CDW-G CDW GOVERNMENT 0014070 10100 114338 11/05/15 CDW-G CDW GOVERNMENT 0014070 10100 114338 11/05/15 CDW-G CDW GOVERNMENT 0014070 TOTAL CHECK 0.00 30,763.60 10100 114339 11/05/15 CHAVE7,MA MARTHA CHAVEZ 001 10100 114340 11/05/15 CHENHSIN HSIN JU CHEN 001 10100 114341 11/05/15 CHENJIN JIN CHEN 001 10100 114342 11/05/15 COMH ANK COMMUNITY BANK 250 10100 - 114343 ll/OS/1.5 CUM'IINSA CUMMINS ALLISON CORP 001.4090 10100 114344 11/05/15 DAPEERRO DAPPER ROSENBLIT & LI'I'VA 0014020 10100 114344 11/05/15 DAPEERRO CAUSER ROSENBLIT & LITVA 0014020 10100 114344 11/05/15 DAPEERRO DAPEER ROSENBLIT & LITVA 0014020 TOTAL CHECK PROF.SVCS-T & T COMM 0.00 100.00 10100 114345 11/05/15 DAYNITEC DAY & NICE COPY CENTER 0014050 10100 114346 11/05/15 DELTACAR DELTA CARE PMI 001 101.00 114347 11/05/1S DELTADEN DELTA DENTAL 001 10100 1.1.4348 11/05/15 DENNTSCA CAROL A DENNIS 0014030 10100 114348 11/05/15 DENNISCA CAROL A DENNIS 0015510 10100 114348 11/0S/15 DENNISCA CAROL A DENNIS 0015510 TOTAL CHECK 10100 114349 11/05/15 DHMAINTE DH MAINTENANCE 0015333 10100 114350 1.1/05/15 DIANACHO DIANA CHO & ASSOCIATES 250531.0 10100 114350 11/05/15 DIANACHO DIANA CHO & ASSOCIATES 1255215 TOTAL CHECK 10100 114351 11/05/15 DIAZARLE ARLENE DIAZ 001 10100 114352 11/05/15 DISTINGU DISTINGUISHED HOMES 001 PAGE NUMBER: 9 ACCTPA21 -----DESCRIPTION------ SALES TAX AMOUNT PROF.SVCS-PL 2015-44 0.00 605.00 ADMIN FEE -PL 15-44 0.00 108.90 0.00 605.00 CONTRACT CLASSS-FALL 0.00 168.30 FACILITY REFUND -DBC 0.00 500.00 FACTLITY CHRGS-DBC 0.00 -108.50 0.00 391.50 SO MAINT-I.T. 0.00 418.56 SUPPLIES-I.T. 0.00 16.35 SUPPLIES-I.T. 0.00 64.31 SUPPLIES-I.T. 0.00 86.11 0.00 585.33 RECREATION REFUND 0.00 35.00 RECREATION REFUND 0.00 52.00 REFUND -FPL 2014-407 0.00 943.82 REHAB CIP PROJ-AREA 3 0.00 30,763.60 ANNE MAINT-PERFORATOR 0.00 416.98 LEGAL SVCS-MCCABE 0.00 287.00 LEGAL SVCS-DECORAH 0.00 887.43 LEGAL SVCS -SEPT 2015 0.00 3,957.01 0.00 5,131.44 PRINT SVCS-CAFR 0.00 361.60 NOV 15 -HMO DENTAL PRM 0.00 361.73 NOV 15 -DENTAL PREMIUM 0.00 4,270.67 PROF.SVCS-CNCL MTG 0.00 200.00 PROF.SVCS-T & T COMM 0.00 75.00 PROF.SVCS-T & T COMM 0.00 100.00 0.00 375.00 ADDL MAINT-DSC 0.00 500.00 PROF.SVCS-CDBG M/PARK 0.00 738.00 PROF.SVCS-CDBG SR PRG 0.00 471.50 0.00 1,209.50 FACILITY REFUND -DSC 0.00 350.00 REFUND -FPL 2009-377 0.00 1,820.45 SUNGARD PENTAMATION INC PAGE. NUMBER: 10 DATE: 11/12/2015 CITY OF DIAMOND BAR ACCTPA21 TIME: 08:30:07 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.ck_date between '20151029 00:00:00.000' and '20151111 00:00:00.000' ACCOUNTING PERIOD: 5/16 FUND - 001 - GENERAI, FUND CASH ACCT CHECK NO ISSUE IT VENDOR NAME FUND/DIVISION -----DESCRIPTION------ SALES TAX AMOUNT 10100 114353 11/05/15 DMPR4LLC DMPR 4 LLC 0014090 STORAGE RNTL-NOV 2015 0.00 1,411.00 10100 114354 11/05/15 DMSCONSU DMS CONSULTANTS CIVIL IN 0015510 CONSULTANT SVCS-W/STR 0.00 4,010.00 101.00 114355 11/05/15 DUKESERV DUKE SERVTCE COMPANY 0015340 REPAIR SVCS -HERITAGE 0.00 315.86 10100 114356 11/05/15 DUNNSFEN DUNN'S FENCE COMPANY 0015340 RENTAL -CHAIN LINK GEL 0.00 244.00 10100 114357 11/05/15 EMERALD EMERALD LANDSCAPE SERVIC 0014093 ADD, MAINT SVCS-C/BLL 0.00 1,437.00 10100 114358 11/05/15 ENVIRIMP ENVIRONMENTAL IMPACT SCI 0015210 ENVRNMNT SVCS-C/POLY 0.00 9,990.00 10100 114359 11/05/15 EXCELLAN EXCEL LANDSCAPE INC 0015340 LANDSCAPE MAINT-PARK 0.00 325.00 10100 114359 11/05/15 EXCELLAN EXCEL LANDSCAPE INC 1415541 LANDSCAPE MAINT-#41 0.00 4,143.87 101.00 114359 11/05/15 EXCELLAN EXCEL LANDSCAPE INC 1395539 LANDSCAPE MATNT-#39 0.00 11,610.95 10100 114359 11/05/15 EXCELLAN EXCEL LANDSCAPE INC 1385538 LANDSCAPE MAINT-#38 0.00 11,718.00 TOTAL CHECK 0.00 27,797.82 10100 114360 11/05/15 FEDEX FEDEX 0014090 EXPRESS MAIL -GENERAL 0.00 55.75 10100 114360 11/05/15 FEDEX FEDEX 0014090 EXPRESS MAIL -GENERAL 0.00 57.20 10100 114360 11/05/15 FEDEX FEDEX 0014090 EXPRESS MAIL -GENERAL 0.00 90.48 10100 114360 11/05/15 FEDEX FEDEX 001 E/MAIL-FPL 2015-147 0.00 99.32 10100 114360 11/05/15 FEDEX EEDEX 001 E/MAIL-PL 2014-164 0.00- 31.86 10100 114360 11/05/15 FEDEX FEDEX 001 E/MAIL-PL 2014-238 0.00 31.86 TOTAL CHECK 0.00 366.47 10100 114361 11/05/15 P'PURPEER PEER & PEERS 0015551 CONSULTANT SVCS-JUL 0.00 1.1000.00 10100 114362 11/05/15 GAILMATE GAIL MATERIALS 0015340 SUPPLIES -RD MAINT 0.00 348.84 10100 114363 11/05/15 GATEWAYC GATEWAY CORPORATE CENTER 0014093 CAPITAL CONTRIBUTION 0.00 184.00 10100 114363 11/05/15 GATEWAYC GATEWAY CORPORATE CENTER 0014093 ASSOCIATION DUES-NOV 0.00 1,601.00 TOTAL CHECK 0.00 1,785.00 10100 114364 11/05/15 GAUTREAU CYNTHIA GAUTREAU 001 FACILITY REFUND-HR'PGE 0.00 200.00 10100 114365 11/05/15 GRANICUS GRANICUS INC 0014070 MAINT SVCS -FY 15/16 0.00 618.00 10100 114366 11/05/15 WHITECAP IDS WHITE CAP CONST SUPP 5204090 EQ MIANT-P/WORKS 0.00 1,233.34 10100 114367 11/05/15 HERNMARI MARIA HERNANDEZ 001 RECREATION REFUND 0.00 35.00 10100 114368 11/05/15 HURTANGE ANGELICA HURTADO 001 FACILITY REFUND-S/CYN 0.00 50.00 10100 114368 11/05/15 HURTANGE ANGELICA HURTADO 001 FACILITY REFUND-S/CYN 0.00 50.00 10100 114368 11/05/15 HURTANGE ANGELICA HURTADO 001 FACILITY REFUND-S/CYN 0.00 119.00 TOTAL CHECK 0.00 219.00 10100 17.4369 11/05/15 ICSC INTERNATIONAL COUNCIL OF 0014030 MEMBERSHIP DUES -2016 0.00 100.00 10100 114370 11/05/15 ITERIS ITERIS INC 0015554 ENG SVCS -AUG 2015 0.00 855.00 10100 114371 11/05/15 JACKSONS JACKSON'S AUTO SUPPLY 0015554 SUPPLIES-P/WORKS 0.00 55.11 SUNGARD PENTAMATION INC DATE: 11/12/2015 CITY OF DIAMOND EAR TIME: 08:30:07 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: tranaact.ck_date between '20151029 00:00:00.000' and '20151111 00:00:00.000' ACCOUNTING PERIOD: 5/16 PAGE NUMBER: 11 ACCTPA21 FUND - 001. - GENERAL FUND CASH ACCT CHECK NO ISSUE IT VENDOR NAME FUND/DIVISION -----DESCRIPTION------ SALES TAX AMOUNT 10100 114372 11/05/15 JCLTRAFF JCL TRAFFIC SERVICES 0015554 EQ -ROAD FAINT 0.00 930.32 10100 114373 11/05/15 JOEGONSA JOE A. GONSALVES & SON I 0014030 LEGISLATIVE SVCS-NOV 0.00 3,000.00 10100 1.1.4374 11/05/15 J'OHNLIPJN JOHN L HUNTER & ASSOC. I 0015510 CONSULTANT SVCS -SUI. 0.00 2,172.25 10100 114375 11/05/15 KECKTIMO TIMOTHY J KECK 001 REFUND -FPL 2005-126 0.00 1,133.50 10100 114376 11/05/15 KINGNIEN MIEN WHA KING 001 FACILITY REFUND -DBC 0.00 700.00 10100 114377 11/05/15 LEVYLOUI LOUISE L LEVY 0015350 CONTRACT CLASS -FALL 0.00 904.20 10100 114378 11/05/15 LINLINH LINH LIN 001 RECREATION REFUND 0.00 89.00 10100 1.14379 11/05/15 LIUTERR TERRY T LIU 001 REFUND -FPL 2009-362 0.00 1,392.49 10100 114380 11/05/1.5 LACPUBWK LOS ANGELES COUNTY POBLI 2505510 PLAN CHECK-M/CYN ROAD 0.00 8,000.00 10100 114381 11/05/15 THEKOSMO KOSMONT & ASSOCIATES, IN 0014096 CONSULTANT SVCS -SEPT 0.00 383.50 10100 114382 11/05/15 LUPOJOHN JOHN E LUPO 001 REFUND -FPL 99-042 0.00 1,011.50 10100 114383 11/05/15 MANAGEDH MANAGED HEALTH NETWORK 001 NOV 2015 -EAP PREMIUMS 0.00 136.80 10100 114384 11/05/15 MESIHAGI GINA MESIHA 001 FACILITY REFUND -DHC 0.00 100.00 10100 114385 11/05/15 MOBILERE MOBILE RELAY ASSOCIATES 0014440 REPEATER SVCS-NOV 15 0.00 78.75 10100 114366 11/05/15 MOONLIGH MOONLIGHT PRESS 0015210 PRINT SVCS -COMM DEV 0.00 348.80 10100 114387 11/05/15 OFFICEMA OFFICEMAX INC 0015333 SUPPLIES -DHC 0.00 217.01 10100 114387 11/05/15 OFFICEMA OFFICEMAX INC 0014090 SUPPLIES -GENERAL 0.00 233.47 10100 114387 11/05/15 OFFICEMA OFFICEMAX INC 0015510 SUPPLIES-P/WORKS 0.00 121.87 10100 114387 11/05/15 OFFICEMA OFFICEMAX INC 0015350 SUPPLIES-REC 0.00 124.72 10100 11.4387 11/05/15 OFFICEMA OFFICEMAX INC 0014050 SUPPLIES -FINANCE 0.00 172.94 10100 114387 11/05/15 OFFICEMA OFFICEMAX INC 0014090 SUPPLIES -GENERAL 0.00 113.58 10100 1.14387 11/05/1S OFFICEMA OFFICEMAX INC 0015333 SUPPLIES -DSC 0.00 35.67 10100 114387 11/05/15 OFFTCFMA OFFICEMAX INC 0015333 SUPPLIES -DBC 0.00 18.01 10100 114387 11/05/15 OFFICEMA OFFICEMAX INC 0015230 SUPPLIES-PLNG 0.00 31.03 10100 114387 11/05/15 OFFICEMA OFFICEMAX INC 0014010 SUPPLIES -COUNCIL 0.00 13.22 10100 114387 11/05/15 OFFICEMA OFFICEMAX INC 0015350 MEMO CREDIT-REC 0.00 -44.46 TOTAL CHECK 0.00 1,037.06 10100 114388 11/05/15 OLYMPIC OLYMPIC STAFFING SERVICE 0014030 TEMP SVCS -OCT 14 0.00 '/9.44 10100 1.1.4389 11/05/15 PGLFIIRNT P G LEARNING CENTER LLC 0015350 CONTRACT CLASS -PALL 0.00 712.80 10100 114390 11/05/15 PASCODOO PASCO DOORS 0015333 REPAIR SVCS -CITY FALL 0.00 2,058.07 10100 114391 11/05/15 PETERSBR BRIAN D PETERS 001 REFUND -FPL 2001-41 0.00 1,207.50 SUNGARD PENTAMATION INC DATE: 11/12/2015 CITY OF DIAMOND BAR TIME: 08:30:07 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.ck_date between '20151029 00:00:00.000' and '20151111 00:00:00.000' ACCOUNTING PERIOD: S/16 -----DESCRIPTION------ SALES TAX FACILITY REFUND -INTRA FUND - 001 - GENERAL. FUND FACILITY REFUND-PNTRA 0.00 CASH ACCT CHECK NO ISSUE DT VENDOR NAME 0.00 FUND/DIVISION 10100 114392 11/05/15 PHAMRICH RICHARD PHAM 001 10100 114392 11/05/15 PHAMRICH RICHARD PRAM REFUND -FPL 97-026 001 10100 114392 11/05/15 PEAMRICH RICHARD PHAM 0.00 001 TOTAL CHECK 0.00 MTG-HEC STAFF 101.00 114393 11/05/15 PHILLENA ENA PHILLIPS CONTRACT CLASS -FALL 001 10100 114393 1.1./05/15 PHILLENA ENA PHILLIPS 0.00 001 TOTAL CHECK EQ RENTAL-PANTREA 0.00 EQ RENTAL-SUMMITRIDGE 10100 114394 11/05/15 PHILKATH KATHY PHILLIPS ELECT SVCS-T/CONTROL 001 10100 114395 11/05/15 SALIMNIA MOHAMAD SALIMNIA 0.00 001 10100 114396 11/05/15 SASAKI'1'R SASAKI TRANSPORTATION SV 0015210 1.0100 114397 11/05/15 SCFUELS SC FUELS 5204090 10100 114397 1.1./05/1.5 SCFUELS SC FUELS 5204090 TOTAL CHECK 10100 114398 11/05/15 SCMAF SCOPES 0015350 10100 114399 11/05/15 SHARPSEA SHARP SEATING 0015350 10100 114400 11/05/15 SHEPHERD SHERI SHEPHERD 0015350 10100 114401 11/05/15 SHETEPRA PRAKASH SHETH 001 1.0100 1.14402 11/05/15 SHIMOKAW BEAN Y SHIMOKAWA 001 10100 114403 11/05/15 SOCALSAN SO CAL SANITATION 0015554 10100 114403 11/05/15 SOCALSAN SO CAL SANITATION 0015554 10100 114403 11/05/15 SOCALSAN SO CAL SANITATION 0015340 TOTAL CHECK 1.0100 114404 11/05/15 SCE SOUTHERN CALIFORNIA EDIS 0015510 10100 1.14404 11/05/15 SCE SOUTHERN CALIFORNIA EDIS 001.5510 10100 114404 11/05/15 SCE SOUTHERN CALIFORNIA EDIS 0015510 1.0100 114404 1.1./05/1.5 SCE SOUTHERN CALIFORNIA EDIS OO1S510 10100 114404 11/05/15 SCE SOUTHERN CALIFORNIA EDIS 0015510 10100 114404 11/05/15 SCE SOUTHERN CALIFORNIA EDIS 0015333 TOTAL CHECK 10100 114405 11/05/15 STITCHES STITCHES UNIFORMS & EMBR 0015554 101.00 11.4406 11./05/15 SURPLUST SURPLUS TWO WAY RADIOS 0015333 10100 1.14407 11/05/15 SWISHERS SUE SWISHER 001 10100 114408 11/05/15 TAKADEDE DENNIS FARADS 001 10100 114409 11/05/15 TENNISAN TENNIS ANYONE INC 0015350 -----DESCRIPTION------ SALES TAX FACILITY REFUND -INTRA 0.00 FACILITY REFUND-PNTRA 0.00 FACILITY REFUND-PNTRA 0.00 0.00 FACILITY REFUND -DBC 0.00 FACILITY REFUND -DBC 0.00 0.00 FACILITY REFUND -DBC 0.00 REFUND -FPL 97-026 0.00 ENG SVCS -CAL POLY 0.00 FUEL -OCT 2015 0.00 FUEL SVCS -OCT 2015 0.00 0.00 MTG-HEC STAFF 0.00 EXCURSION -ROSE PARADE 0.00 CONTRACT CLASS -FALL 0.00 FACILITY REFUND -DHC 0.00 REFUND -FPL 2007-268 0.00 EQ RENTAL-PANTERA 0.00 EQ RENTAL-PANTREA 0.00 EQ RENTAL-SUMMITRIDGE 0.00 0.00 ELECT SVCS-T/CONTROL 0.00 ELECT SVCS-T/CONTROL 0.00 ELECT SVCS-T/CONTROL 0.00 ELECT SVCS-T/CONTROL 0.00 ELECT SVCS-T/CONTROL 0.00 ELECT SVCS-C/HALL 0.00 0.00 SUPPLIES-P/WORKS 0.00 SUPPLIES -COMM SVCS 0.00 FACILITY REFUND -DBC 0.00 FACILITY REFUND -DBC 0.00 CONTRACT CLASS -FALL 0.00 PAGE NUMBER: 12 ACCTPA21 AMOUNT 150.00 282.00 81.00 513.00 600.00 500.00 1,100.00 500.00 1,370.50 4,875.00 1,074.08 989.27 2,063.35 105.00 2,693.50 396.00 500.00 956.14 573.60 573.60 390.44 1,537.64 490.68 511.81 525.35 206.32 157.55 11,087.31 12,979.02 319.12 342.89 400.00 100.00 5,049.80 SHUGAR) PENTAMATION INC DATE: 11/12/2015 CITY OF DIAMOND BAR TIME: 08:30:07 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.ck_date between '20151029 00:00:00.000' and '20151111 00:00:00.000' ACCOUNTING PERIOD: 5/16 - DESCRIPTION------ SALES TAX CONSULTANT SVCS -10/2 FUND - 001 - GENERAL FUND CONSULTANT SVCS -10/16 0.00 CASE ACCT CHECK NO ISSUE DT VENDOR NAME FUND/DIVISION 10100 114410 11/05/15 THECOMDY THE COMDYN GROUP INC 0014070 10100 114410 11/05/15 THECONEY THE COMDYN GROUP INC 0014070 TOTAL CHECK 0.00 CITY CREDIT CARD -OCT 0.00 10100 114411 11/05/15 ADELPHIA TIME WARNER CABLE 00140/0 10100 114411 .1.1./05/15 ADELPHIA TIME WARNER CABLE 0014070 10100 114411 11/05/15 ADELPHIA TIME WARNER CABLE. 0014070 10100 114411 11/05/15 ADELPHIA TIME WARNER CABLE 0014070 TOTAL CHECK 0.00 SUPPLIES -CITY HALL 0.00 10100 114412 11/05/15 TZENGHEN HENRY. TZENG 001 10100 114413 11/05/15 USBANK US BANK 0014050 10100 114414 11/05/15 VALLF.YCR VALLEY CREST LANDSCAPE M 0015340 10100 114414 11/05/15 VALLEYCR VALLEY CREST LANDSCAPE M 0015340 TOTAL CHECK 10100 114415 11/05/15 VANTAGEP VANTAGEPOINT TRNSFR AGNT 001 10100 114415 11/05/15 VANTAGEP VANTAGEPOINT TRNSFR PONT 001 TOTAL CHECK 10100 114416 11/05/15 VERIZONW VERIZON WIRELESS 0014090 10100 114417 11/05/15 VSP VISION SERVICE PLAN 001 10100 114418 11/05/15 GRAINGER W.W. GRAINGER INC. 0015340 10100 114419 11/05/15 WAXIESAN WAXIE SANITARY SUPPLY 0014093 10100 114420 11/05/15 WESTCOAS WEST COAST ARBORISTS INC 0015558 10100 114420 11/05/15 WESTCOAS WEST COAST ARBORISTS INC 0015558 TOTAL CHECK 10100 1.1.4421 11/05/15 WESTONDA DANIEL JOSEPH WESTON 0015350 10100 PP 21.-22 1.0/29/15 PERSHEAL PERS HEALTH 0014090 10100 PP 21-22 10/29/15 PERSHEAL PERS HEALTH 0014060 10100 PP 21-22 10/29/15 PERSHEAL PERS HEALTH 001 TOTAL CHECK TOTAL CASH ACCOUNT TOTAL FUND TOTAL REPORT DESCRIPTION------ SALES TAX CONSULTANT SVCS -10/2 0.00 CONSULTANT SVCS -10/16 0.00 0.00 INTERNET SVCS-C/HALL 0.00 INTERNET SVCS -DEC 0.00 INTERNET SVCS-HERITAG 0.00 INTERNET SVCS-COPLEY 0.00 0.00 FACILITY REFUND -OBC 0.00 CITY CREDIT CARD -OCT 0.00 ADDL MAINT-COMM SVCS 0.00 ADDL MAINT-COMM SVCS 0.00 0.00 11/6/15 -LOAN DEDUCTIO 0.00 11/6-PYRLL DEDUCTION 0.00 0.00 WIRELESS SVC-PW,CS,CD 0.00 NOV 15 -VISION PREMIUM 0.00 SUPPLIES -PARKS 0.00 SUPPLIES -CITY HALL 0.00 TREE MAINT-OCT 2015 0.00 WATERING SVCS -OCT 15 0.00 0.00 CONTRACT CLASSES -FALL 0.00 NOV 15 -RETIREE HEALTH 0.00 NOV 15 -HEALTH ADMIN FE 0.00 NOV 15 -HEALTH INS PREM 0.00 0.00 0.00 0.00 0.00 PAGE NUMBER: 13 ACCTPA21 mommall 260.69 1,367.46 1,628.15 6'7.67 94.14 189.95 320.44 672.20 100.00 13,607.95 4'73.35 1,889.40 2,362.75 3,614.08 32,267.96 35,882.04 1,616.42 1,671.28 349.24 671.09 2,943.05 1,398.00 4,341.05 54.00 610.00 142.81 41,610.27 42,363.08 1,523,335.31 1,523,335.31 1,523,335.31 /cTr 111 Kid I I INI� CITY COUNCIL Agenda Meeting Date: November 17, 2015 AGENDA REPORT TO: Honorable Mayor and Member f the City Council FROM: James DeStefano, City Man g TITLE: Transmittal of Comprehensive Ann al Financial Report for the year ended June 30, 2015 RECOMMENDATION: Receive and file Ia1►/90[1]/_101LTAI WONI None BACKGROUND: The FY 2014-15 annual audit has been completed by the City's independent audit firm of Lance, Soll and Lunghard, LLP. Part of the audit contract includes the completion, with staff's assistance, of the Comprehensive Annual Financial Report. DISCUSSION: The City's Finance Department, in concert with the City's independent audit firm of Lance, Soil and Lunghard, LLP has prepared the Fiscal Year 2014-2015 Comprehensive Annual Financial Report (CAFR). This report has been prepared in conformance with the requirements of GASB #34. As a result the report format includes the Management Discussion and Analysis, Required Supplementary Information and the Government -wide Financial Statements which include the Statement of Net Position and Statement of Activities. As required by GASB #45, the CAFR also includes disclosure of the City's Other Post Employment Benefits (OPEB) liability. In connection with the retirement benefits for employees provided through California Public Employees Retirement System (CalPERS), the City provides post- retirement health care benefits to retirees through the CalPERS Health Benefits program. Although the retiree pays most of the cost of this benefit, the City is required to pay a portion of this cost. The City's OPEB obligation is derived from this benefit. The City engaged the services of the firm Demsey, Fillinger & Associates for an updated actuarial valuation of the City's retiree health insurance program as of July 1, 2014. This valuation is required not less frequently than once every three years. The City's net OPEB obligation at June 30, 2015 is $436,244. More information may be found in Note 9 of the CAFR. A new reporting requirement set forth in GASB #68 is the inclusion of Net Pension Liability in the Statement of Net Position. As of June 30, 2015 the City reported total net pension liability of $3,207,669. More information may be found in Note 8 of the CAFR. The 2014-15 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, 2015 is $22.2 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 nineteen consecutive years. Ia:»'L`1C Qn0-Ya Dianna Honeywell - Finance Dfrbctor Attachment: FY 2014-2015 Comprehensive Annual Financial Report CITY OF DIAMOND BAR, CALIFORNIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2015 Prepared by: Finance Department Dianna Honeywell Director of Finance CITY OF DIAMOND BAR, CALIFORNIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2015 Prepared by: Finance Department Dianna Honeywell Director of Finance THIS PAGE INTENTIONALLY LEFT BLANK CITY OF DIAMOND BAR COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2015 TABLE OF CONTENTS Page(s) INTRODUCTORY SECTION Letter of Transmittal ............. GFOA Certificate of Achievement for Excellence in Financial Reporting .............................................. vi OrganizationChart................................................................................................................................ vii List of Elected and Administrative Officials.......................................................................................... viii FINANCIAL SECTION Independent Auditors' Report.................................................................................................................1 Management's Discussion and Analysis (Required Supplementary Information)..................................5 BASIC FINANCIAL STATEMENTS Government -wide Financial Statements Statementof Net Position........................................................................................................15 Statementof Activities..............................................................................................................16 Fund Financial Statements Balance Sheet—Governmental Funds....................................................................................17 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position..............................................................................................18 Statement of Revenues, Expenditures, and Changes in Fund Balances................................19 Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balances of the Governmental Funds to the Statement of Activities .............................20 Statement of Net Position — Proprietary Funds.......................................................................21 Statement of Revenues, Expenses, and Changes in Fund Net Position— Proprietary Funds....................................................................................................22 Statement of Cash Flows — Proprietary Funds........................................................................23 Notes to Basic Financial Statements..........................................................................................25 CITY OF DIAMOND BAR COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2015 TABLE OF CONTENTS Page(s) REQUIRED SUPPLEMENTARY INFORMATION Notes to Required Supplementary Information . ... ......... _.... .............. ................. .................. ..... ..54 Budgetary Comparison Information: Budgetary Comparison Schedule — General Fund.............................................................55 Schedule of Proportionate Share of the Net Pension Liability....................................................56 Schedule of Plan Contributions...................................................................................................57 COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES Combining Balance Sheet - Nonmajor Governmental Funds..................................................58 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds. ........ ....... ..... ......... . ... . ... .. ... — ............. 64 Budgetary Comparison Schedules - Special Revenue Funds: StateGas Tax Fund ................... .......... ............... ............... .... ............ ...... — ............................. 59 PropositionA Transit Fund......................................................................................................70 PropositionC Transit Fund.....................................................................................................71 Transportation Grant Fund.......................................................................................................72 Integrated Waste Management Fund......................................................................................73 TrafficImprovement Fund........................................................................................................74 SewerMitigation Fund.............................................................................................................75 Air Quality Improvement Fund.................................................................................................76 MTAGrant Fund......................................................................................................................77 Beverage Center Recycling Grant Fund..................................................................................78 UsedOil Block Grant Fund......................................................................................................79 Park and Facility Development Fund ............ ..... —..................... ..................... ....... ...... ............ 80 Community Development Block Grant (CDBG) Fund.............................................................81 Citizens Option for Public Safety (COPS) Fund......................................................................82 California Law Enforcement Equipment Program (CLEEP) Fund...........................................83 Landscape Maintenance District Fund.....................................................................................84 MeasureR Local Return Fund.................................................................................................85 PEGFees Fund......................................................................................—..............................86 WasteHauler Fund..................................................................................................................87 Budgetary Comparison Schedule—Capital Projects Fund: Capital Improvement Funds ................ ................. ....... ......... .............. .......... ....... ............. ........ 88 CITY OF DIAMOND BAR COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2015 TABLE OF CONTENTS Page(s) Budgetary Comparison Schedule - Debt Service Funds: PublicFinancing Authority........................................................................................................89 Combining Statement of Net Position — Internal Service Funds.................................................90 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position — Internal Service Funds................................................................................91 Combining Statement of Cash Flows — Internal Service Funds..................................................92 STATISTICAL SECTION Financial Trends Net Position by Component - Last Ten Fiscal Years..................................................................94 Changes in Net Position - Last Ten Fiscal Years.. . . .. .......... ................ .96 Fund Balances of Governmental Funds - Last Ten Fiscal Years...............................................99 Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years ..........................100 Revenue Capacity: Assessed and Estimated Actual Value of Taxable Property - Last Ten Fiscal Years...............103 Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years.......................................104 Top 10 Property Taxpayers - Current Fiscal Year and Ten Fiscal Years Ago ..........................106 Secured Property Tax Levies and Collections — Last Ten Fiscal Years...................................107 Debt Capacity: Ratios of Outstanding Debt by Type - Last Ten Fiscal Years...................................................108 Directand Overlapping Debt.....................................................................................................109 Computation of Legal Debt Margin - Last Ten Fiscal Years.....................................................110 Demographic and Economic Information: Demographic and Economic Statistics - Last Ten Calendar Years ..........................................111 Principal Employers - Current Fiscal Year and Nine Fiscal Years Ago ....................................112 Operating Information: Full -Time Equivalent City Employees by Function - Last Ten Fiscal Years .............................113 Operating Indicators by Function - Last Ten Fiscal Years ........................................................114 Capital Asset Statistics by Function - Last Ten Fiscal Years....................................................115 THIS PAGE INTENTIONALLY LEFT BLANK Steve Tye Mayor Nancy A. Lyons Mayor Pro Tem Carol Herrera Council Member Jimmy Lin Council Member Jack Tanaka Council Member November 17, 2015 City of Diamond Bar 21810 Copley Drive . Diamond Bar, CA 91765-4178 (909) 839-7000 . Fax (909) 861-3117 www. D i amond RarCA.gov Honorable Mayor and Members of the City Council City of Diamond Bar Diamond Bar, California It is a pleasure to submit the Comprehensive Annual Financial Report of the City of Diamond Bar for the fiscal year ended June 30, 2015. 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, 2015, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded based upon the audit that there was a reasonable basis for rendering an unmodified opinion that the City's financial statements for the fiscal year ended June 30, 2015, were fairly presented in conformity with GAAP. The independent auditor's report is presented as the first component of the financial section of this report. GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management's Discussion and Analysis (MD&A). This letter of transmittal is designed to complement MD&A and should be read in conjunction with it. The City's MD&A can be found immediately following the report of the independent auditors. 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 56,400, situated among the meandering lulls 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. The County also provides library services through a Library District as well as sewer and sanitation services through a Sanitation District. Funds are collected through property tax bills and are disbursed directly 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 Fiscal year 2014/15 saw improvement in the national, state and local economies. Unemployment rates have continued to come down and consumer spending is on the rise. The housing market has also continued to improve. Fiscal year 2014/15 was a year of continued growth for the City of Diamond Bar. It was a year of monitoring where revenues were headed, while holding costs to prior year levels wherever possible. The General Fund reserves increased by $2.5 million during FY 14/15 with the unassigned fund balance growing to $17.7 million and total General Fund reserves coming in at $22.2 million. These reserve figures represent 90.8% and 114.4%, respectively, of total General Fund expenditures. The City's sales tax base continued to grow with an increase in revenue of 8.6% over last year. The City's interest in promoting economic development has become increasingly important. Since the City is located at a major freeway interchange, several of the City's major sales tax producers are service stations; so the price of gasoline greatly influences the sales tax revenue received. City officials have been working diligently toward its economic development goal to diversify its sales tax base. FY 14/15 saw the addition of new business' which have provided additional and significant sales tax revenue to the City. New retail and restaurant options are under construction or in the planning phase for openings in FY 15/16 and FY 16/17. Home values also saw a significant rise during FY 2014/15. The largest revenue source in the City, Property Tax revenue, was up 3.3%. Assessed valuations citywide increased by 5.5% which is just below the countywide increase of 6.13%. Another sign that the local economy is continuing to recover is the increase in building permit activity. Much of this building activity is centered around the Willow Heights housing development which is a 182 unit project with a 2.5 acre public park. During FY 14/15, building permit revenue more than doubled over the previous year. This is the first large-scale housing project constructed in the City during the last several years. FY 2015/16 will see the completion of the project. 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, 2014. 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 twenty consecutive years (fiscal years ended 1995 through 2014). 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. ENTITY AND ITS SERVICES This Comprehensive Annual Financial Report includes all funds of the City. The City directly provides a limited range of services and contracts for several other services. The City's significant reliance on contracted services has the benefit of reducing expenses to the citizens of the City of Diamond Bar while simultaneously providing the City with a high degree of flexibility in responding to changing economic conditions. Contracted services include police protection, building and safety, street maintenance, park maintenance, capital improvement projects, animal control, attorney services and engineering. Staff provided services include: community development (which includes planning, economic development, building and safety management, and neighborhood improvement), public works (which includes engineering, capital projects administration, street maintenance contract management, traffic and transportation matters, engineering contract management, and solid waste contract management), community services (which includes senior services, park maintenance, recreation services, community center operation, and landscape maintenance), public information, subsidized transit ticket sales, grant administration, financial management, and administrative management. All of these activities are included in this report. 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, iv 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 like to thank Dianna Honeywell, Finance Director, for her prudent fiscal stewardship. In addition, I would also like to thank our independent auditor, Lance, Soll, and Lunghard, L.L.P., who provided expertise and advice in the preparation of the City's Comprehensive Annual Financial Report. In closing, without the leadership and support of the City Council of the City of Diamond Bar, the preparation of this Report would not have been possible. Sincerely, James DeStefano City Manager v N Government Finance Officers Association 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, 2014 */OPW 40PA*.0 Executive Director/CEO vi Diamond Bar Residents Public Financing City Council Authority City Commissions City Manager City Attorney Traffic &Transportation .Council Goals & Objectives Parks &Recreation Planning -Economic Development Deputy City Manager -Environmental Services -Waste Hauler Contracts L: Community Public Works/ Human Finance Information Community Services Engineering Public Public Safety Resources Systems Development City Clerk Information -Accounting g .DB Center .CIP -Recruitment -Budget -IT Infrastructure -Planning • *Development & -Council Support Animal Control :CrossingGuards •Benefits Admin. -Financial •E -Government -Building &Safety -Recreation Engineering Plan -Marketing -Worker's Comp. Reporting •GIS .Neighborhood Imp. .Parks & Facility Check/Inspectio n•Elections .Records MgmG -Public Education -Emergency Prep -Employee -Payroll -Telecom Maintenance -Road Maintenance -Public Relations -LA Co. Fire Relations -Transit Sales -Senior Services -Traffic & -LA Co. Sheriff •Special Events Transportation CITY OF DIAMOND BAR ELECTED AND ADMINISTRATIVE OFFICIALS Mayor Mayor Pro Tern Councilmember Councilmember Councilmember City Manager Deputy City Manager City Clerk Director of: Community Services Community Development Finance Information Systems Public Works FISCAL YEAR 14-15 viii Steve Tye Nancy A. Lyons Carol Herrera Jack Tanaka Jimmy Lin James DeStefano Ryan McLean Tommye Cribbins Bob Rose Greg Gubman Dianna Honeywell Ken Desforges David Liu David E. Hale, CPA, CFP • Deborah A. Harper, CPA LSL Donald G Slater CPA Gary A. Cates: CPA • Susan K. Kikuchi, CPA • Michael D. Myers, CMangold, CPA • Susan E Matz, CPA •David S. Myers, CPq CERTIFIED PUBLIC ACCOUNTANTS • Bryan S. Gruber, CPA INDEPENDENT AUDITORS' REPORT To the Honorable Mayor and Members of the City Council City of Diamond Bar, California Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of City of Diamond Bar, California, (the City) as of and for the year ended June 30, 2015, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Lance, Sall & 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 0 CERTIn EO PUBLIC ACCOUNTANTS To the Honorable Mayor and Members of the City Council City of Diamond Bar, California Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Diamond Bar, California, as of June 30, 2015, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Change in Accounting Principle As discussed in Note 1 to the financial statements, in 2015 the City adopted new accounting guidance, GASB Statement No. 68, Accounting and Financial Reporting for Pensions — An Amendment of GASB Statement No. 27. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, the budgetary comparison schedules for the General Fund, the Schedule of Proportionate Share of the Net Pension Liability and the Schedule of Plan Contributions be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The introductory section, combining and individual nonmajor fund financial statements, schedules and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual nonmajor fund financial statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements and schedules are fairly stated in all material respects in relation to the basic financial statements as a whole. LSL 0 CERTIFIED PUBLIC ACCOUNTANTS To the Honorable Mayor and Members of the City Council City of Diamond Bar, California The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated November 4, 2015, on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance. SC4, Ac-� 9,-4;�Za, V�oo Brea California November 4, 2015 THIS PAGE INTENTIONALLY LEFT BLANK Management's Discussion and Analysis As management of the City of Diamond Bar, we offer readers of the City of Diamond Bar's financial statements this narrative overview and analysis of the financial activities of the City of Diamond Bar for the fiscal year ended June 30, 2015. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal. Financial Highlights • The total revenues and other financing sources from all sources equaled $32,785,658. • The total cost of all City programs equaled $32,035,132. • The assets of the City of Diamond Bar exceeded its liabilities at the close of the fiscal year by $395,162,740 (net position). Of this amount, $20,659,058 represents unrestricted net position may be used to meet the City's ongoing obligations to citizens and creditors. • As of the close of the current fiscal year, the City of Diamond Bar's governmental funds reported combined ending fund balances of $27,884,766, an increase of $2,745,095 in comparison with the prior year. Approximately $17.6 million of the $27.9 million is available for spending at the City's discretion. • At the end of the current fiscal year, unassigned fund balance for the general fund was $17,656,659, or 90.8% of the amount of general fund expenditures. The General Fund unassigned balance of $17.7 million is in addition to a $4.5 million assigned for emergencies as established by City Council resolution. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the City of Diamond Bar's basic financial statements. The City of Diamond Bar's basic financial statements comprise three components: 1) government -wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government -wide financial statements — The government —wide financial statements are designed to provide readers with a broad overview of the City of Diamond Bar's finances, in a manner similar to a private -sector business. The statement of net position presents information on all of the City of Diamond Bar's assets, liabilities and deferred inflows/outflows of resources with the difference reported as net position. New to the statement of net position as of June 30, 2015 is the line item dedicated to reporting Net Pension Liability. The balance of the net pension liability is now being reported (per GASB #68) and was implemented this year (see Note 8 in the notes to the financial statements for more information). Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City of Diamond Bar is improving or deteriorating. The statement of activities presents information showing how the City's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). Both of the government -wide financial statements distinguish functions of the City of Diamond Bar that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business -type activities). The governmental activities of the City of Diamond Bar include general government, public safety, highways and streets, community development, and parks and recreation. The City of Diamond Bar currently has no business -type activities or enterprise funds. The government -wide financial statements include not only the City of Diamond Bar itself, but also a legally separate financing authority. Although legally separate, the Diamond Bar Financing Authority is included because the City is financially accountable for it. Fund financial statements — A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City of Diamond Bar, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. All of the funds of the City can be divided into two categories: governmental funds, and proprietary funds. Governmental Funds — Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, available at the end of the fiscal year. Such information may be useful in assessing the near-term financing requirements necessary to finance City programs. 2 Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long-term impacts of the City's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City of Diamond Bar adopts an annual appropriated budget for its general fund. A budgetary comparison statement has been provided for the general fund to demonstrate compliance with this budget. Proprietary Funds — The type of proprietary funds that the City maintains are internal service funds that are used to allocate costs internally among the various functions of the City. The City of Diamond Bar uses these funds to account for its liability insurance costs and vehicle, building and computer replacement costs. Because these services predominantly benefit governmental rather than business -type functions, they have been included within governmental activities within the government -wide financial statements. Notes to the Financial Statements — The notes provide additional information that is essential to a full understanding of the data provided in the government -wide and fund financial statements. Other Information — In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City's budgetary control and accounting and expenditures in excess of appropriations. Government -wide Financial Analysis As mentioned earlier, net position may serve over time as a useful indicator of the City's financial position. The City of Diamond Bar's assets exceeded liabilities by $395,162,740 at the close of 2015. (see Table 1) By far the largest portion of the City's net position (93.3%) is its investment in capital assets (e.g., land, buildings, infrastructure, machinery, equipment, and construction in progress), less the related outstanding debt used to acquire those assets. The City of Diamond Bar uses these capital assets to provide services to its citizens; consequently, these assets are not available for future spending. Although the City's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. 7 Table 1 CITY OF DIAMOND BAR'S Statement of Net Position Current and other assets Capital assets Total Assets Deferred pension related items Total Deferred Outflows Long-term debt outstanding Other Liabilities Total Liabilities Deferred pension related items Total Deferred Inflows Net position: Net investment in capital assets Restricted Unrestricted Total Net Position Governmental Activities 2015 2014 $ 36,937,467 $ 30,963,676 379,401,376 383,069,197 416,338,843 414,032,873 503,376 503,376 14,868, 078 12,003,205 5,667,561 3,600,515 20, 535, 639 15,603, 720 1,143, 840 1,143, 840 368, 779, 901 372,068,596 5,723,781 5,465,860 20,659,058 20,894,700 $ 395,162,740 $ 398,429,156 The City's net position decreased by $3,266,416. This decrease is primarily due to the inclusion of the net pension liability coupled with higher depreciation expense which both reduce net position. At the end of fiscal year 2015 the City reports a decrease of $235,642 in the unrestricted net position from the prior fiscal year. Nearly $4.4 million in additional liabilities or deferred inflows of resources were reported for the first time as part of total net position. These liabilities have a direct impact on the level of unrestricted funds. The City has continually expended its resources conservatively in anticipation of economic downturns and future capital needs which has resulted in being able to end the year with $20,659,058 in Unrestricted Net Position. Table 2 City of Diamond Bar's Changes in Net Position 2015 2014 Revenues: Program revenues: Charges for services $ 10,869,461 $ 7,218,940 Operating grants and contributions 4,443,765 4,203,990 Capital grants and contributions 717,961 207,971 General Revenues Property taxes Transient occupancy taxes Sales Taxes Franchise Taxes Othertaxes Motor vehicle in lieu Use of money & property Other Gain/(Loss) on Disposal of Capital Asset Total revenues Expenses: General Government Public Safety Highways and Streets Community Development Parks, Recreation and Culture Interest and Fiscal Charges Total expenses Increase(Decrease) in net position Net position - beginning Restatement of Net Position Net position - ending Revenues 4,448,566 4,307,077 935,355 851,249 3,974,564 3,658,327 1,460,342 1,393,584 442,914 471,455 5,133,910 4,862,100 244,275 256,758 114,545 52,891 - 1,328,681 32,785,658 28,813,023 6,524,968 7,301,502 5,929,156 5,627,026 10,225,922 10, 599, 386 2,587,504 2,346,073 6,300,920 6,463,192 466,662 477,201 32,035,132 32,814,380 750,526 (4,001,357) 398,429,156 402,430,513 (4,016,942) - $ 395,162,740 $ 398,429,156 In the Statement of Activities, the City's total revenues were $32.8 million, while the total cost of all programs and services was $32.0 million. Revenues this fiscal year were 13.8% higher than those of the prior year. There were increases across the revenue categories which resulted in the overall change in revenue. The following are highlights of some of the major differences: Property Tax revenues were up 3.3% from FY13-14. The housing market continued to improve during FY 14-15 which afforded greater inflation/Proposition 13 based adjustments. Housing sales also continued to increase which allowed the County to increase overall assessed valuations by 6.13% during 2015 while Diamond Bar's assessed valuations were up by 5.5% during 2015. • Transient Occupancy Taxes grew by 9.9% in FY 14-15 as the local economy stabilized and business and vacation travel continued to increase. • Sales tax revenues were up about 8.6% due to continued improvement in the local economy, new businesses within the City, as well as the increase in the triple flip portion of sales tax. • Investment Income increased by 30.0°/x, excluding the fair market value adjustment of $40,595, due to improving investment yields available in the bond market coupled with more of the City's portfolio being more diversified rather than a bulk of the funds being invested in money market funds. The Local Agency Investment Fund (LAIF) rate also started to show some improvement and ended the fiscal year at 0.28%. By the end of FY 14/15 the City's overall investment yield increased from 0.87% in FY 2013/14 to 0.97% in FY 2014/15. Expenses Once again this year, the City has continued to be very diligent in controlling growth in expenses. This year expenses for the City totaled $32.0 million which is approximately $779,000, or 2.4% lower than the previous fiscal year. This decrease was due in part to one-time expenses reflected as follows: • There was a decrease in General Government expenses of approximately 10.7% this year. This was due primarily to lower capital outlay this year compared to last year. • There was an increase in Public Safety expenses of approximately 5.3% this year. This was due to the fact that the Community Relations Officer position was filled during FY 2014/15 after being vacant during last fiscal year. • The Streets and Highways category was lower this year by a little over $373,000. This is due to a slight decrease in the number of Capital Improvement projects completed during the fiscal year. • Community Development expenses were higher in 2014/15 by $241,000. The increase reflects higher professional services required due to the continued increase in building activity as well as filling staff vacancies during the year. Financial Analysis of the City's Funds As noted earlier the City of Diamond Bar uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. 10 Governmental funds - The focus of the City of Diamond Bar's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a City's net resources available for spending at the end of the fiscal year. At June 30, 2015, the City of Diamond Bar's governmental funds reported combined ending fund balances of $27,884,766, an increase of $2,745,095 in comparison with the prior year. Approximately 63.0% of this amount ($17,585,098) constitutes unassigned fund balance, which is available for spending at the government's discretion. The remainder of the fund balance is either nonspendable, restricted or assigned to indicate that it is 1) not in spendable form ($75,887), 2) restricted for particular purposes ($5,723,781) or 3) assigned for particular purposes ($4,500,000). The general fund is the chief operating fund of the City. At the end of the current fiscal year, the unassigned fund balance of the general fund was $17,656,659, while the total fund balance was $22,232,546. 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 90.8% of total general fund expenditures, while total fund balance represents 114.4% of the same amount. Since the City's incorporation in 1989, the City has been fiscally conservative contributing to healthy fund balance reserves. Several years ago the City chose to fund major maintenance projects from General Fund reserves when other funds were not available for this purpose. This fiscal year General Fund Reserves increased $2,470,096. Factors contributing to the change in General Fund balance reserves are as follows: • General Fund revenues were up significantly ($3,632,579 or 17.9%) from FY13/14. The largest increase was in the Licenses and Permits category. This was due to the collection of developer and permit fees related to the Willow Heights housing project. • The Taxes category also had a slight increase, primarily due to an increase in property tax, sales tax and franchise tax revenues. • Costs were only slightly higher this year in the General Fund by $302,914 (1.6%) as compared to last year. • Conservative expenditure budgets over the years have contributed to the City's general fund healthy fund balance reserve. This includes a contract city business model which aids the City in containing costs. 11 General Fund Budgetary Highlights Original revenue budget projections were increased during the year by 0.9% to reflect the increased building activity due to the construction of the Willow Heights housing development. The actual revenue came in higher than anticipated by $1.1 million. This is due to higher than anticipated property, sales and transient occupancy tax being collected as well as higher permit fees due to an accelerated building schedule for Willow Heights. This is offset by the fact that transfers into the General Fund were lower than anticipated. General Fund appropriations were increased during the year by $1,935,752 or 7.8% from the original budget to the amended budget. The final expenditures actually came in $3,906,361 less than the amended budget due primarily to fewer projects being completed therefore lower transfers out of the General Fund. These projects have been carried over to the new fiscal year. 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, 2015 amounts to $379,401,376 (net of accumulated depreciation). This investment in capital assets includes land, Right of Way, buildings and improvements, furniture and fixtures, vehicles and equipment, infrastructure and construction in progress. Table 3 City of Diamond Bar Capital Assets (net of depreciation) The City's capital assets decreased in value $3,667,821 during FY14/15. This decrease was due to depreciation expense offset by higher construction in progress than in previous years. Construction in progress at the end of the year included eleven projects in various stages of design or construction. The eleven projects equaling $4,472,100 include street rehabilitation and enhancement projects, traffic mitigation projects, a comprehensive groundwater drainage project, parking lot improvements, and various park projects. 12 2015 2014 Land $ 5,633,624 $ 5,633,624 Right of Way 265,614,104 265,614,104 Buildings and Improvements 20,237,112 22,777,534 Furniture and Fixtures 607,700 798,058 Vehicles & Equipment 925,982 953,119 Infrastructure 81,910,754 86,624,556 Construction in Progress 4,472,100 668,202 $ 379,401,376 $ 383,069,197 The City's capital assets decreased in value $3,667,821 during FY14/15. This decrease was due to depreciation expense offset by higher construction in progress than in previous years. Construction in progress at the end of the year included eleven projects in various stages of design or construction. The eleven projects equaling $4,472,100 include street rehabilitation and enhancement projects, traffic mitigation projects, a comprehensive groundwater drainage project, parking lot improvements, and various park projects. 12 Additional information on the City's capital assets can be found in Note 4. Long-term debt — At the end of the current fiscal year, the City of Diamond Bar's total long-term debt equaled $11,224,165. The following table shows the breakdown of the long-term debt outstanding: Outstanding Long Term Debt at Year-end Variable Rate Lease Revenue Bonds (backed by the Public Financing Authority) $ 10,420,000 Unamortized Bond Premium 201,475 Compensated Absences 602,690 $ 11,224,165 See footnote 5 for additional information on the City's long-term liabilities as of June 30, 2015. 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 2015/2016 budget is a fiscally conservative budget. As the economy continues to improve, anticipated revenues in the General Fund reflect moderate yet realistic growth. The ongoing operations budget has been maintained at the status quo as much as possible. This budget presents an operating plan that permits the City to live within a reasonable estimate of revenues while continuing to provide community programs and services to the residents of the City of Diamond Bar. The City has made a conscientious decision to use some general fund balance reserves for economic development purposes. As a result, the FY 15/16 budget includes an appropriation for economic development. It is anticipated that these efforts will continue to be rewarded in the near future with the development of several new retail spaces. Contacting the City's Financial Management This financial report is designed to provide our citizens, taxpayers, customers, and creditors with a general overview of the City of Diamond Bar's finances and to show the City's accountability for the money it receives. If you have questions about this report or need additional financial information, contact the City's Finance Department, at the City of Diamond Bar, 21810 Copley Drive, Diamond Bar, California 91765. 13 THIS PAGE INTENTIONALLY LEFT BLANK 14 CITY OF DIAMOND BAR STATEMENT OF NET POSITION JUNE 30, 2015 Assets: Cash and investments Receivables: Accounts Notes and loans Accrued interest Prepaid costs Due from other governments Restricted assets: Cash with fiscal agent Due from employees Capital assets not being depreciated Capital assets, net of depreciation Total Assets Deferred Outflows of Resources: Deferred pension related items Total Deferred Outflows of Resources 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 Net pension liability OPEB liability Total Liabilities Deferred Inflows of Resources: Deferred pension related items Total Deferred Inflows of Resources Net Position: Net investment in capital assets Restricted for: Community development projects Public safety Public works Capital projects Debt service Unrestricted Total Net Position See Notes to Financial Statements 15 Governmental Activities $ 33,852,333 750,087 385,639 56,010 77,337 1,814,561 3 1,497 275,719,828 103,681,548 416,338,843 503,376 503,376 3,630,147 418,034 37,046 23,095 1,164, 526 385,639 9,074 855,705 10,368,460 3,207,669 436,244 20,535,639 1,143,840 1,143,840 368,779,901 1,482, 522 171,928 3,862,123 207,205 3 20,659,058 $ 395,162,740 CITY OF DIAMOND BAR STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2015 Functions/Programs Primary Government: Governmental Activities: General government Public safety Community development Parks, recreation and culture Highways and Streets Interest on long-term debt Total Primary Government $ 6,524,968 $ 587,081 $ - $ $ (5,937,887) 5,929,156 523,145 107,801 - (5,298,210) 2,587,504 2,463,932 488,553 364,981 6,300,920 1,758,319 402,845 22,807 (4,116,949) 10,225,922 5,536,984 3,444,566 695,154 (549,218) 466,662 - - - (466,662) $ 32,035,132 $10,869,461 $ 4,443,765 $ 717,961 (16,003,945) General Revenues: Net(Expenses) Taxes: Revenue and Property taxes, levied for general purpose Changes in Net Program Revenues Position Operating Capital 3,974,564 Charges for Contributions Contributions Governmental Expenses Services and Grants and Grants Activities $ 6,524,968 $ 587,081 $ - $ $ (5,937,887) 5,929,156 523,145 107,801 - (5,298,210) 2,587,504 2,463,932 488,553 364,981 6,300,920 1,758,319 402,845 22,807 (4,116,949) 10,225,922 5,536,984 3,444,566 695,154 (549,218) 466,662 - - - (466,662) $ 32,035,132 $10,869,461 $ 4,443,765 $ 717,961 (16,003,945) General Revenues: 16,754,471 Taxes: 750,526 Property taxes, levied for general purpose 4,448,566 Transient occupancy taxes 935,355 Sales taxes 3,974,564 Franchise taxes 1,460,342 Othertaxes 442,914 Motor vehicle in lieu - unrestricted 5,133,910 Use of money and property 244,275 Other 114,545 Total General Revenues 16,754,471 Change in Net Position 750,526 Net Position at Beginning of Year 398,429,156 Restatement of Net Position (4,016,942) Net Position at End of Year $ 395,162,740 See Notes to Financial Statements 16 CITY OF DIAMOND BAR BALANCE SHEET GOVERNMENTALFUNDS JUNE 30, 2015 Assets: Pooled cash and investments Receivables: Accounts Notes and loans Accrued interest Prepaid costs Due from other governments Due from other funds Due from employees Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Deposits payable Due to other governments Due to other funds Retentions payable Total Liabilities Deferred Inflows of Resources Capital Projects Funds Capital Improvement General Fund $24,633,750 370,288 56,010 75,887 1,378,701 75,675 1,497 Other Governmental Funds $ 1,114,437 $ 5,764,807 189,626 385,639 202,055 233,805 Total Governmental Funds $ 31,512,994 559,914 385,639 56,010 75,887 1,814,561 75,675 1,497 3 3 $ 26,591,808 $ 1,316,492 $ 6,573,880 $ 34,482,180 $ 1,983,712 $ 1,291,071 $ 250,559 $ 3,525,342 396,059 - 21,975 418,034 - - 23,095 23,095 1,164,526 - - 1,164,526 - - 385,639 385,639 - - 75,675 75,675 7,374 1,700 9,074 3,544,297 1,298,445 758,643 5,601,385 Unavailable revenues 814,965 89,608 91,456 996,029 Total Deferred Inflows of Resources 814,965 89,608 91,456 996,029 Fund Balances: Nonspendable: Prepaid costs 75,887 - - 75,887 Restricted for: Community development projects - - 1,482,522 1,482,522 Public safety - - 171,928 171,928 Highways and streets - - 3,862,123 3,862,123 Capital Projects - - 207,205 207,205 Debt service - - 3 3 Assigned to: Emergency contingencies 4,500,000 - - 4,500,000 Unassigned 17,656,659 (71,561) - 17,585,098 Total Fund Balances 22,232,546 (71,561) 5,723,781 27,884,766 Total Liabilities, Deferred Inflows of Resources, and Fund Balances $ 26,591,808 $ 1,316,492 $ 6,573,880 $ 34,482,180 See Notes to Financial Statements 17 CITY OF DIAMOND BAR RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION JUNE 30, 2015 Fund balances of governmental funds $ 27,884,766 Amounts reported for governmental activities in the statement of net position are different because: Capital assets net of depreciation have not been included as financial resources in governmental fund activity. 378,880,852 Deferred outflows related to pension items: Adjustments due to difference in proportions $ 92,963 Change in employer's proportion and differences between the employer's contributions and the employer's proportionate share of contributions 6,860 Current year contributions that occurred after the measurement date 403,553 503,376 Long-term debt, compensated absences, other post employee benefit obligation and net pension liability that have not been included in the governmental fund activity: Bonds payable $ (10,420,000) Unamortized bond premiums/discounts (201,475) Compensated Absences (602,690) Other post employment benefit obligation (436,244) Net pension liability (3,207,669) (14,868,078) Accrued interest payable for the current portion of interest due on Bonds has not been reported in the governmental funds. (37,046) Deferred inflows related to pension items: Net difference between project and actual earnings on pension plan investments $ (1,077,925) Adjustment due to difference in proportions (580) Change in employer's proportion and differences between the employer's I contributions and the employer's proportionate share of contributions (65,335) (1,143,840) Revenues reported as unavailable revenue in the governmental funds and recognized in the statement of activities. These are included in the intergovernmental revenues in the governmental fund activity. 996,029 Internal service funds are used by management to charge the costs of certain activities, such as equipment management and self-insurance, to individual funds. The assets and liabilities of the internal service funds must be added to the statement of net position. 2,946,681 Net Position of governmental activities $ 395,162,740 See Notes to Financial Statements 18 CITY OF DIAMOND BAR STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTALFUNDS YEAR ENDED JUNE 30, 2015 Excess (Deficiency) of Revenues Capital Projects Over (Under) Expenditures 4,429,322 Funds 3,614,793 3,910,030 Capital Other Total Improvement Governmental Governmental 1,655,217 General Fund Funds Funds Revenues: (8,249,564) Total Other Financing Sources Taxes $ 10,730,234 $ - $ 672,492 $ 11,402,726 Licenses and permits 5,022,618 - 452,147 5,474,765 Intergovernmental 5,471,410 205,422 5,508,657 11,185,489 Charges for services 1,760,404 - 1,583,952 3,344,356 Use of money and property 225,820 - 47,836 273,656 Fines and forfeitures 523,145 - - 523,145 Miscellaneous 136,786 - - 136,786 Total Revenues 23,870,417 205,422 8,265,084 32,340,923 Expenditures: Current: General government 4,590,491 - 450,000 5,040,491 Public safety 5,909,419 - 4,985 5,914,404 Community development 2,035,268 - 505,162 2,540,430 Parks and recreation 4,144,974 - 80,964 4,225,938 Public works 2,508,497 - 2,707,586 5,216,083 Capital outlay 252,446 4,339,507 54,938 4,646,891 Debt service: Principal retirement - - 365,000 365,000 Interest and fiscal charges - - 481,656 481,656 Total Expenditures 19,441,095 4,339,507 4,650,291 28,430,893 Excess (Deficiency) of Revenues Over (Under) Expenditures 4,429,322 (4,134,085) 3,614,793 3,910,030 Other Financing Sources (Uses): Transfers in 1,278,249 4,151,163 1,655,217 7,084,629 Transfers out (3,237,475) - (5,012,089) (8,249,564) Total Other Financing Sources (Uses) (1,959,226) 4,151,163 (3,356,872) (1,164,935) Net Change in Fund Balances 2,470,096 17,078 257,921 2,745,095 Fund Balances, Beginning of Year 19,762,450 (88,639) 5,465,860 25,139,671 Fund Balances, End of Year $ 22,232,546 $ (71,561) $ 5,723,781 $ 27,884,766 See Notes to Financial Statements 19 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, 2015 Net change in fund balances - total governmental funds $ 2,745,095 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 $ 4,110,111 Depreciation Expense (7,604,605) Loss on disposal of capital assets (154,785) (3,649,279) Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. Principal repayments 365,000 Amortization of bond premium 14,126 CJPIA General Liability Cumulative Deposit 67,148 Other post employment benefit obligation (67,140) Compensated Absences (36,338) 342,796 Accrued interest for tong -term liabilities. This is the net change in accrued interest for the current period. 868 Pension obligation expenses is an expenditure in the governmental funds, but reduce the Net Pension Liability in the statement of net position and changes in the Net Pension Liability are expensed in government -wide statements. 168,809 Revenues reported as unavailable revenue in the governmental funds and recognized in the statement of activities. These are included in the intergovernmental revenues in the governmental fund activity. 433,045 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. 709,192 Change in net position of governmental activities $ 750,526 See Notes to Financial Statements 20 CITY OF DIAMOND BAR STATEMENT OF NET POSITION PROPRIETARY FUNDS JUNE 30, 2015 Assets: Current: Cash and investments Receivables: Accounts Prepaid costs Total Current Assets Noncurrent: Capital assets - net of accumulated depreciation Total Noncurrent Assets Total Assets Liabilities and Net Position: Liabilities: Current: Accounts payable Total Liabilities Net Position: Investment in capital assets Unrestricted Total Net Position Total Liabilities and Net Position See Notes to Financial Statements 21 Governmental Activities - Internal Service Funds $ 2,339,339 190,173 1,450 2,530,962 520,524 520,524 $ 3,051,486 $ 104,805 104,805 520,524 2,426,157 2,946,681 $ 3,051,486 CITY OF DIAMOND BAR STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2015 Operating Revenues: Sales and service charges Total Operating Revenues Operating Expenses: Insurance premiums Equipment repair and maintenance Depreciation expense Total Operating Expenses Operating Income (Loss) Nonoperating Revenues (Expenses): Interest revenue Total Nonoperating Revenues(Expenses) Income (Loss) Before Transfers Transfers in Changes in Net Position Net Position: Beginning of Year End of Fiscal Year See Notes to Financial Statements 22 Governmental Activities - Internal Service Funds $ 9,550 9,550 198,935 123,087 154,961 476,983 (467,433) 11,690 11,690 (455,743) 1,164,935 709,192 2,237,489 $ 2,946,681 CITY OF DIAMOND BAR STATEMENT OF CASH FLOWS PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2015 Cash Flows from Operating Activities: Insurance Premiums paid Payments to suppliers Cash received from others Net Cash Provided (Used) by Operating Activities Cash Flows from Non -Capital Financing Activities: Cash transfers in Net Cash Provided (Used) by Non -Capital Financing Activities Cash Flows from Capital and Related Financing Activities: Acquisition and construction of capital assets Net Cash Provided (Used) by Capital and Related Financing Activities Cash Flows from Investing Activities: Interest received Net Cash Provided (Used) by Investing Activities Net Increase(Decrease)in Cash and Cash Equivalents Cash and Cash Equivalents at Beginning of Year Cash and Cash Equivalents at End of Year Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities: Operating income (loss) Adjustments to reconcile operating income (loss) net cash provided (used) by operating activities: Depreciation (Increase) decrease in accounts receivable (Increase) decrease in prepaid expense Increase (decrease) in accounts payable Total Adjustments Net Cash Provided (Used) by Operating Activities See Notes to Financial Statements 23 Governmental Activities - Internal Service Funds $ (388,154) (35,227) 9,676 (413,705) 1,164,935 1,164,935 (136,419) (136,419) 11,690 11,690 626,501 1,712,838 $ 2,339,339 $ (467,433) 154,961 (189,016) (77) 87,860 53,728 $ (413,705) THIS PAGE INTENTIONALLY LEFT BLANK 24 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2015 Note 1: Reporting Entity and Significant Accounting Policies a. Description of Reporting Entity The City of Diamond Bar (the City) was incorporated April 18, 1989, as a "General Law' City governed by an elected five -member city council. As required by accounting principles generally accepted in the United States of America, these financial statements present the City of Diamond Bar (the primary government) and its component units. The component units discussed below are included in the City's reporting entity because of the significance of their operational or financial relationship with the City. These entities are legally separate from each other. However, the City of Diamond Bar's elected officials have a continuing full or partial accountability for fiscal matters of the other entities. The financial reporting entity consists of: (1) the City (2) organizations for which the City is financially accountable; and, (3) organizations for which the nature and significance of their relationship with the City are such that exclusion would cause the City's financial statements to be misleading or incomplete. An organization is fiscally dependent on the primary government if it is unable to adopt its budget, levy taxes or set rates or charges, or issue bonded debt without approval by the primary government. In a blended presentation, a component unit's balances and transactions are reported in a manner similar to the balances and transactions of the City. Component units are presented on a blended basis when the component unit's governing body is substantially the same as the City's or when the component unit provides services almost entirely to the City. Blended Component Units The Diamond Bar Public Financing Authority (the Authority) was formed on November 19, 2002. The purpose of the Authority is to issue debt to finance public improvements and other capital purchases for the City and Agency. The activity of the Authority is reported in debt service and capital projects funds. Separate financial statements are not prepared for this blended component unit. b. Government -Wide and Fund Financial Statements The government -wide financial statements (i.e., the statement of net position and the statement of changes in net position) report information on all of the nonfiduciary activities of the City. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business -type activities, which rely to a significant extent on fees and charges for support. The City has no business -type activities. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. 25 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 1: Reporting Entity and Significant Accounting Policies (Continued) Separate financial statements are provided for governmental funds and proprietary funds. Major individual governmental funds are reported as separate columns in the, fund financial statements. G. Measurement Focus, Basis of Accounting, and Financial Statement Presentation The basic financial statements of the City are composed of the following: • Government -wide financial statements • Fund financial statements • Notes to basic financial statements The government -wide financial statements and proprietary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Under the economic resources measurement focus, all assets and liabilities (current and long-term) are reported. Under the accrual basis of accounting, revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the fiscal year, which the taxes are levied. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all the eligibility requirements imposed by the provider have been met. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the City's internal service funds are charges to departments for services. Operating expenses for the proprietary funds include the cost of services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under the current financial resources measurement focus, generally only current assets and liabilities are reported in the governmental funds. Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Under the modified accrual basis of accounting, revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal year. Expenditures generally are recorded when a liability is incurred, except for principal and interest on long-term liabilities, claims and judgments, and compensated absences which are recognized as expenditures only when payment is due. Property taxes, taxpayer -assessed taxes, such as sales taxes, gas taxes, and transient occupancy taxes, and interest associated with the current fiscal period are all considered to be susceptible to accrual and have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period to the 26 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 1: Reporting Entity and Significant Accounting Policies (Continued) extent normally collected within the availability period. All other revenue items are considered to be measurable and available only when cash is received by the City. The accounts of the City are organized and operated on the basis of funds, each of which is considered a separate accounting entity with a self -balancing set of accounts, established for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. When both restricted and unrestricted resources are combined in a fund, expenses are considered to be paid first from restricted resources, and then from unrestricted resources. d. Fund Classifications The City reports the following major governmental funds The General Fund is the primary operating fund of the City and is used to account for all revenues and expenditures of the City not legally restricted as to use. A broad range of municipal activities are provided through this fund including City Manager, City Attorney, Finance, City Clerk, Public Works, Building and Safety, and Parks and Recreation. The Capital Improvement Fud has been classified as a major fund and is used to account for City capital improvement projects. The revenues in this fund will generally come from transfers in from other funds and have been identified for specific capital projects. The City's fund structure also includes the following fund types: Special Revenue Funds have been used for specific revenue sources that have restricted uses for special purposes. Debt Service Funds are used to account for the receipt of revenues and payments of debt service related to outstanding bonds. Proprietary Funds Internal Service Funds have been established to finance and account for goods and services provided by one City department to other City departments or agencies. These activities include self-insurance, equipment, building maintenance 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. 27 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 1: Reporting Entity and Significant Accounting Policies (Continued) f. Cash and Cash Equivalents For purposes of the statement of cash flows, cash and cash equivalents are defined as short-term, highly liquid investments that are both readily convertible to known amounts of cash or so near their maturity (an original maturity date of three months or less from the date of purchase) that they present insignificant risk of changes in value because of changes in interest rates. Cash and cash equivalents also represent the proprietary funds' share in the cash and investment pool of the City. All cash and investments of the proprietary (internal service) funds are pooled with the City's pooled cash and investments and are therefore considered cash equivalents for purposes of the statement of cash flows. g. Capital Assets Capital assets (including infrastructure) are recorded at cost where historical records are available and at an estimated original cost where no historical records exist. Contributed capital assets are valued at their estimated fair market value at the date of contribution. Capital asset purchases (other than infrastructure) in excess of $5,000 are capitalized if they have an expected useful life of three years or more. Capital assets include additions to public domain (infrastructure), certain improvements including roads, streets, sidewalks, medians and storm drains within the City. Capital assets used in operations are depreciated over their estimated useful lives using the straight-line method in the Government -wide and Proprietary Fund Financial Statements. Depreciation is charged as an expense against operations and accumulated depreciation is reported on the respective balance sheet. The lives used for depreciation purposes of each capital asset class are: Buildings and improvements 10 - 20 years Furniture and fixtures 3 - 5 years Vehicles 5 years Infrastructure 10 - 50 years Equipment 5 —20 years h. Deferred Outflows/Inflows of Resources In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/ expenditure) until then. The government only has one item that qualifies for reporting in this category. It is deferred outflows relating to the net pension obligation reported in the government -wide statement of net position. These outflows are the results of contributions made after the measurement period, adjustments due to difference in proportions, and the difference between actual contributions made and the proportionate share of the risk pool's total contributions. PW CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 1: Reporting Entity and Significant Accounting Policies (Continued) In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and thus will not be recognized as an inflow of resources (revenue) until that time. The government has one item which arises under the modified accrual basis of accounting that qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is reported only in the governmental funds balance sheet. The governmental funds report unavailable revenues from two sources: taxes and grant revenues. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. In addition, the government has an item that qualifies for reporting in this category which relate to deferred inflows relating to the net pension obligation reported in the government -wide statement of net position. These inflows are the result of the net difference between projected and actual earnings on pension plan investments, changes in employer's proportion and difference between the employer's contributions and the employer's proportionate share of contributions, and adjustments due to difference in proportions. These amounts are deferred and amortized straight-line over a five year period or over the remaining service life. L Net Position Flow Assumption Sometimes the government will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted — net position and unrestricted — net position in the government -wide and proprietary fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the government's policy to consider restricted — net position to have been depleted before unrestricted — net position is applied. Fund Balance Flow Assumptions Sometimes the government will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the government's policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last. k. Compensated Absences Vacation and sick leave time begin to accumulate as of the first day of employment to a maximum of 360 hours and 280 hours, respectively. Employees who accumulate sick leave in excess of 200 hours are paid for the excess annually at one half the employees current wage rate. A liability is recorded for unused vacation and similar compensatory leave balances since the employees' entitlement to these balances are attributable to services already rendered and it is probable that virtually all of these balances will be liquidated by either paid time off or payments upon termination or retirement. 29 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 1: Reporting Entity and Significant Accounting Policies (Continued) 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. Compensated absences will be reported in government funds only if they have matured, such as upon retirement. I. Pension Plan For purposes of measuring the net pension liability, deferred outflows and inflows of resources related to pensions, and pension expense, information about the fiduciary net position and additions to/deductions from the fiduciary net position have been determined on the same basis as they are reported by the CalPERS Financial Office. For this purpose, benefit payments (including refunds of employee contributions) are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value. CalPERS audited financial statements are publicly available reports that can be obtained at CalPERS' website under Forms and Publications. m. 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 n. Use of Estimates January 1 July 1 November 1 - 1st installment February 1 -2nd installment December 10 - 1st installment April 10 - 2nd installment December 11 - 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. 30 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 1: Reporting Entity and Significant Accounting Policies (Continued) o. 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. • 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. p. Change in Accounting Principles The Entity implemented GASB Statement 68, Accounting and Financial Reporting for Pensions — An Amendment of GASB Statement No. 27. Accordingly, the cumulative effect of the accounting change as of the beginning of the year is reported in the government -wide statement of activities. GASB Statement No. 71 — Pension Transition for Contributions Made Subsequent to the Measurement Date — an amendment of GASB Statement No. 68. The objective of this Statement is to address an issue regarding application of the transition provisions of Statement No. 68, Accounting and Financial Reporting for Pensions. The issue relates to amounts associated with contributions, if any, made by a local government employer contributing entity to a defined benefit pension plan after the measurement date of the government's beginning net pension liability. The provisions of GASB Statement No. 71 are effective for financial statements beginning after June 15, 2014. 31 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 2: Cash and Investments Cash and Investments Cash and investments at June 30, 2015, consisted of the following: Statement of Net Position: Cash and investments $ 33,852,333 Cash and investments with fiscal agents 3 $ 33,852,336 Cash and investments held by the City at June 30, 2015, consisted of the following Imprest cash on hand $ 1,950 Demand deposits 3,152,918 Investments: United States Government Sponsored Enterprise Securities 8,645,874 Certificates of Deposit 10,396,534 Local Agency Investment Fund 11,655,057 Held by fiscal agents: Money Market Mutual Funds 3 $ 33,852,336 Investments Authorized by the California Government Code and the City's Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code (or the City's investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City's investment policy, where more restrictive) that address' interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City's investment policy. The City Treasurer may waive the collateral requirement for deposits that are fully insured up to $250,000 by the FDIC. 32 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 2: Cash and Investments (Continued) Maximum Maximum Maximum Percentage of Investment in Authorized Investment Type Maturity Portfolio One Issuer United States Treasury Obligations 5 years None None United States Government Sponsored Enterprise Securities 5 years 40% None Banker's Acceptance 180 days 40% 30% Time Certificates of Deposits 5 years None None Commercial Paper 270 days 25% 10% Negotiable Certificates of Deposit 5 years 30% None Money Market Mutual Funds 5 years 15% None Repurchase Agreements 1 year None None Medium -Term Corporate Notes (1) 5 year 30% None Local Agency Investment Fund (LAIF) N/A None $ 40,000,000 (1) Notes must be rated "A" or better N/A - Not Applicable Investments Authorized by Debt Agreements Investments of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City's investment policy. The table below identifies the investment types that are authorized for investments held by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk. Authorized Investment Tvoe United States Treasury Obligations United States Government Sponsored Enterprise Securities Banker's Acceptance Time Certificate of Deposits Local Agency Investment Fund Money Market Funds Repurchase Obligations Tax Exempt Taxable Government Money Market Portfolios 33 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, 2015 Note 2: 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 Local Agency Investment Fund (LAIF) Held by Fiscal Agents: Money Market Mutual Funds Disclosures Relating to Credit Risk - $ 6,382,964 $ 2,262,910 $ 8,645,874 1,740,724 3,230,304 5,425,506 10,396,534 11,655,057 - - 11,655,057 3 3 $ 13,395,784 $ 9,613,268 $ 7,688,416 $ 30,697,468 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 Investment Type June 30,2015 Aaa Unrated US Government Sponsored Securities $ 8,645,874 $ 8,645,874 $ Certificate of Deposits 10,396,534 10,396,534 - LocalAgencylnvestmentFund(LAIF) 11,655,057 - 11,655,057 Held by Fiscal Agents: Money Market Mutual Funds 3 3 Total $ 30,697,468 $ 19,042,408 $ 11,655,060 34 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 2: Cash and Investments (Continued) Disclosures Relating to Custodial Credit Risk Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. The City does not accept 150% of the secured public totals. At June 30, 2015, the City deposits (bank balances) were insured by the Federal Depository Insurance Corporation up to $250,000 and the remaining balances were collateralized under California Law. The cash and investments held by Bond Trustee are uninsured and uncollateralized. Investment in State Investment Pool The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The fair value of the City's investment in this pool is reported in the accompanying financial statements at amounts based upon the City's pro -rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. Note 3: Interfund Transfers and Due To/From Other Funds Transfers In Transfer Out Amount Internal Service Funds Capital Improvement Fund Capital Improvement Fund General Fund Other Governmental Funds Other Governmental Funds General Fund $ 1,164,935 General Fund 477.787 Other Governmental Funds 3,673,376 Other Governmental Funds 1,278,249 General Fund 1,594,753 Other Governmental Funds 60,464 $ 8,249,564 Transfers to the General Fund from the Other Governmental Funds were made to reimburse the General Fund for various capital projects and administrative expenditures. 1W CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 3: Interfund Transfers and Due To/From Other Funds (Continued) Transfers to the Capital Improvement Fund from the General Fund and Other Governmental Funds were made to pay for various capital projects. Transfers from the General Fund to the Other Governmental Funds were made to fund various capital improvement projects, the City general plan revision, a fund deficit and debt service payments. Transfers from Other Governmental Funds to Other Governmental Funds were made to fund various capital improvement projects. Transfers from the Other Governmental Funds to the Internal Service Funds were made to fund the self-insurance, equipment replacement, computer equipment replacement and building facility maintenance. Due from other funds Due to other funds Amount General Fund Other Governmental Funds $ 75,675 $ 75,675 Short-term borrowings were made from the General Fund to Other Governmental Funds due to negative cash. This is expected to be repaid in the immediate future with reimbursements. Note 4: Capital Assets A summary of changes in the Governmental Activities capital assets at June 30, 2015, is as follows: Total Accumulated Depreciation Total Capital Assets Being Depreciated, Net Governmental Activities Capital Assets, Net 124,415,952 7,759,566 60,087 132,115,431 111,153,267 (7,471,719) - 103,681,548 $ 383,069,197 $ (3,513,036) $ 154,785 $ 379,401,376 36 Balance at Balance at July 1, 2014 Additions Deletions June 30, 2015 Capital assets not being depreciated: Land $ 5,633,624 $ - $ - $ 5,633,624 Right of way 265,614,104 - - 265,614,104 Construction in progress 668,202 3,958,683 154,785 4,472,100 Total Capital Assets Not being Depreciated 271,915,930 3,958,683 154,785 275,719,828 Capital assets being depreciated: Buildings and improvements 40,958,306 11,456 - 40,969,762 Furniture and fixtures 1,537,729 116,107 46,191 1,607,645 Vehicles and equipment 2,427,901 160,284 13,896 2,574,289 Infrastructure 190,645,283 - - 190,645,283 Total Capital Assets being Depreciated 235,569,219 287,847 60,087 235,796,979 Less accumulated depreciation for: Buildings and improvements 18,180,772 2,551,878 - 20,732,650 Furniture and fixtures 739,671 306,465 46,191 999,945 Vehicles and equipment 1,474,782 187,421 13,896 1,648,307 Infrastructure 104,020,727 4,713,802 - 108,734,529 Total Accumulated Depreciation Total Capital Assets Being Depreciated, Net Governmental Activities Capital Assets, Net 124,415,952 7,759,566 60,087 132,115,431 111,153,267 (7,471,719) - 103,681,548 $ 383,069,197 $ (3,513,036) $ 154,785 $ 379,401,376 36 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 4: Capital Assets (Continued) Depreciation expense was charged to functions in the Statement of Activities as follows: General government $ 726,711 Public safety 14,752 Highways and streets 4,923,945 Parks, recreation and culture 1,939,197 Internal Service Funds depreciation charges to program 154,961 $ 7,759,566 Note 5: Long -Term Liabilities Long-term liability activity for the year ended June 30, 2015, was as follows: Bonds payable Revenue Bonds CJPIA General Liability Cumulative Deposit Payable Compensated Absences Total Net unamortized bond premium Net Long -Term Debt Bonds Payable Adjusted Balance Balance Balance at Due Within July 1, 2014 Adjustments July 1, 2014 Additions Deletions June 30, 2015 One Year $ 10,785,000 $ 67,148 $ 10,785,000 $ - $ 365,000 $ 10,420,000 $ 365,000 67,148 67,148 566,352 - 566,352 478,663 442,325 602,690 470,705 $ 11,418,500 $ - $ 11,418,500 $ 478,663 $ 874,473 11,022,690 $ 855,705 201,475 $ 11,224,165 In December 2002, the Diamond Bar Public Financing Authority issued $13,755,000 of 2002 Series A Variable Rate Lease Revenue Bonds to finance the construction of a community/senior center project and other public improvements within the City. The bonds are special limited obligations of the Authority payable solely from revenues, consisting primarily of base rental payments paid by the City. The variable interest rate on the bonds are reset on a bi-weekly basis. In conjunction with the Bonds, the Authority executed a rate cap agreement on December 2, 2002, (the Agreement) with JPMorgan Chase (Counterparty) to minimize debt service cost on the 2002 Lease Revenue Bonds (the Bonds) by setting a cap on the interest rate on the Bonds. Under the Agreement, the Counterparty will pay the Authority an amount equal to the product of: (i) the amount by which the floating rate exceeds 4.5%, (ii) the notional principal amount and (iii) the actual number of days in the calculation period divided by 365 days. The Agreement is for a notional amount equal to the outstanding principal amount of the Bonds and will decline as the principal amount declines. The Agreement terminated on January 1, 2013. 37 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 5: Long -Term Liabilities (Continued) 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. Payments and Associated Debt As of June 30, 2015, 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. Totals $ 10,420,000 $ 5,050,555 $ 15,470,555 Compensated Absences The City's policies relating to compensated absences are described in Note 1. This liability, amounting to $602,690 at June 30, 2015, is expected to be paid in future years from future resources, typically liquidated from the General Fund. Net Pension Liability See Note 8 detailing the net pension liability. The total liability at June 30, 2015, was $3,207,669. KE Fixed Rate Debt Year Ending June 30 Principal Interest Total 2016 $ 385,000 $ 467,456 $ 852,456 2017 400,000 455,906 855,906 2018 420,000 435,906 855,906 2019 440,000 414,906 854,906 2020 460,000 397,306 857,306 2021-2025 2,655,000 1,647,275 4,302,275 2026-2030 3,345,000 1,012,825 4,357,825 2031-2035 2,315,000 218,975 2,533,975 Totals $ 10,420,000 $ 5,050,555 $ 15,470,555 Compensated Absences The City's policies relating to compensated absences are described in Note 1. This liability, amounting to $602,690 at June 30, 2015, is expected to be paid in future years from future resources, typically liquidated from the General Fund. Net Pension Liability See Note 8 detailing the net pension liability. The total liability at June 30, 2015, was $3,207,669. KE CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 6: 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, 2015, had a cumulative refund due of $189,142 related to the General and Automobile Liability program. Optional Payment Plans If the City has a cumulative amount due to CJPIA and 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. After the deferral period, members choosing from among the optional payment plans will be subject to a moderate annual fee. The fee is intended to provide a means for the Authority to recover otherwise foregone investment earnings and to serve as a minor disincentive for the selection of longer financing terms. Retrospective balances will change annually. Retrospective balances will change with each annual computation during the payment deferral period. Member balances may increase or decrease as a result of the most recent year's claim development. Accordingly, some members who chose to pay off their balance in full may be required to pay additional retrospective deposits in the future based on the outcome of actual claim development reflected in subsequent retrospective deposit computations. Conversely, if claim development is favorable then subsequent retrospective adjustments could potentially result in refunds to the member. More information on the CJPIA retrospective balances can be found on the CJPIA website at CJPIA.org. Note 7: 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 118 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. 0 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 7: Liability, Property and Workers' Compensation Protection (Continued) a. Self -Insurance Programs of the Authority Each member pays an annual contribution at the beginning of the coverage period. A retrospective adjustment is then conducted annually thereafter, for coverage years 2012-13 and prior. Retrospective adjustments are scheduled to continue indefinitely on coverage years 2012-13 and prior, until all claims incurred during those coverage years 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. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment. 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 general government 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 evaluated as a percentage ofthe 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 from $750,000 to $50 million, are distributed based on the outcome of cost allocation within the first and second loss layers. For 2014-15, the Authority's pooled retention is $2 million per occurrence, with reinsurance to $20 million, and excess insurance to $50 million. The Authority's reinsurance contracts are subject to the following additional pooled retentions: (a) 50% of the $2.5 million annual aggregate deductible in the $3 million x/s $2 million layer, (b) 50% quota share of the $3 million x/s $2 million layer, and (c) $3 million annual aggregate deductible in the $5 million x/s $10 million layer. The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence. Costs of covered claims for subsidence losses have a sub -limit of $30 million per occurrence. Workers' Compensation In the workers' compensation program claims are pooled separately between public safety (police and fire) and general government 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 valuated as a percentage of the pool's total incurred costs within the second layer. (4) Incurred costs from $100,000 to statutory limits are distributed based on the outcome of cost allocation within the first and 40 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 7: Liability, Property and Workers' Compensation Protection (Continued) second loss layers. For 2014-15, the Authority's pooled retention is $2 million per occurrence, with reinsurance to statutory limits 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 Leqal Liabilitv Insurance The City of Diamond Bar participates in the pollution legal liability insurance program 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, 2014 through July 1, 2017. Each member of the Authority has a $10 million sublimit during the 3 -year term of the policy. Property Insurance The City of Diamond Bar participates in the all-risk property protection program of the Authority. This insurance protection is underwritten by several insurance companies. City of Diamond Bar property is currently insured according to a schedule of covered property submitted by the City of Diamond Bar to the Authority. City of Diamond Bar property currently has all-risk property insurance protection in the amount of $34,405,464. There is a $5,000 deductible per occurrence except for non -emergency vehicle insurance which has a $1,000 deductible. Premiums for the coverage are paid annually and are not subject to retrospective adjustments. Earthquake and Flood Insurance The City of Diamond Bar purchases earthquake and flood insurance on a portion of its property. The earthquake insurance is part of the property protection insurance program of the Authority. City of Diamond Bar property currently has earthquake protection in the amount of $0. There is a deductible of 5% per unit of value with a minimum deductible of $100,000. Premiums for the coverage are paid annually and are not subject to retrospective adjustments. Crime Insurance The City of Diamond Bar purchases crime insurance coverage in the amount of $1,000,000 with a $2,500 deductible. The fidelity coverage is provided through the Authority. Premiums are paid annually and are not subject to retrospective adjustments. c. Adequacy of Protection During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in 2014-15. 41 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 8: Pension Plans Plan Description All qualified permanent and probationary employees are eligible to participate in the City's separate Safety (police and fire) and Miscellaneous (all other) Employee Pension Plans, cost-sharing multiple employer defined benefit pension plans administered by the California Public Employees' Retirement System (CalPERS). Benefit provisions under the Plans are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website. Benefits Provided CaIPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non -duty disability benefits after 10 years of service. The death benefit is one of the following: The Optional Settlement 2W Death Benefit or the Lump Sum Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees' Retirement Law. The Plans' provisions and benefits in effect at June 30, 2015, are summarized as follows: Miscellaneous plan is closed to new entrants. Contributions Section 20814(c) of the California Public Employees' Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through the CaIPERS' annual actuarial valuation process. The actuarially determined rate is based on the estimated amount necessary to pay the Plan's allocated share of the risk pool's costs of benefits earned by employees during the year, and any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. For the year ended June 30, 2015, the employer contributions recognized as a reduction to the Net Pension Liability for each Plan were $359,021 and $6,867 for the Miscellaneous Plan and the Miscellaneous PEPRA Plan, respectively. 42 Miscellaneous* Misc. PEPRA Prior to January 1, January 1, 2013 and Hire dates 2013 thereafter Benefit formula 2% @55 2% @62 Benefit vesting schedule 5 years of service 5 years of service Benefit payments monthly for life monthly for life Retirement age Minumum 50 yrs Minumum 52 yrs 1.425%-2.418%, 1.000%-2.500%, Monthly benefits, as a percentage of eligible 50 yrs - 63+ yrs, 52 yrs - 67+ yrs, compensation respectively respectively Required employee contribution rates 6.891% 6.308% Required employer contribution rates 10.282% 6.250% Miscellaneous plan is closed to new entrants. Contributions Section 20814(c) of the California Public Employees' Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through the CaIPERS' annual actuarial valuation process. The actuarially determined rate is based on the estimated amount necessary to pay the Plan's allocated share of the risk pool's costs of benefits earned by employees during the year, and any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. For the year ended June 30, 2015, the employer contributions recognized as a reduction to the Net Pension Liability for each Plan were $359,021 and $6,867 for the Miscellaneous Plan and the Miscellaneous PEPRA Plan, respectively. 42 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 8: Pension Plans (Continued) Pension Liabilities, Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions As of June 30, 2015, the City reported net pension liabilities for its proportionate shares of the net pension liability of each Plan as follows: Miscellaneous PEPRA Total Net Pension Liability Proportionate Share of Net Pension Liability $ 3,207,627 42 $ 3,207,669 The City's net pension liability for each Plan is measured as the proportionate share of the net pension liability. The net pension liability of each of the Plans is measured as of June 30, 2014, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2013, rolled forward to June 30, 2014, using standard update procedures. The City's proportion of the net pension liability was based on a projection of the City's long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined. The City's proportionate share of the net pension liability for each Plan as of June 30, 2013 and 2014, was as follows: Proportion - June 30, 2013 Proportion - June 30, 2014 Miscellaneous 0.13376% 0.12979% Miscellaneous PEPRA 0.00000% 0.00000% Change -Increase (Decrease) -0.00397% 0.00000% For the year ended June 30, 2015, the City recognized pension expense of $234,745. At June 30, 2015, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: 43 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 8: Pension Plans (Continued) Miscellaneous Plan Miscellaneous PEPRA Plan Deferred Outflows of Deferred Inflows of Resources Resources Net Difference between Projected and Actual Earnings on Pension Plan Investments $ _ $ 14 Adjustment due to Difference in Proportions - 580 Change in employer's proportion and differences between the employer's contributions and the employer's proportionate share of contributions 6,860 - Current year contributions that occurred after the measurement date of June 30, 2014 11,875 - SubTotal _$ 18,735 $ 594 Total Plans $ 503,376 $ 1,143,840 $391,678 and $11,875 for the miscellaneous plan and PEPRA plan, respectively, reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2016, Other amounts reported as deferred outflows or deferred inflows of resources related to pensions will be recognized as pension expense as follows: 44 Deferred Outflows of Deferred Inflows of Resources Resources Net Difference between Projected and Actual Earnings on Pension Plan Investments $ - $ 1,077,911 Adjustment due to Difference in Proportions 92,963 - Change in employer's proportion and differences between the employer's contributions and the employer's proportionate share of contributions - - 65,335 Current year contributions that occurred after the measurement date of June 30, 2014 391,678 - SubTotal $ 484,641 $ 1,143,246 Miscellaneous PEPRA Plan Deferred Outflows of Deferred Inflows of Resources Resources Net Difference between Projected and Actual Earnings on Pension Plan Investments $ _ $ 14 Adjustment due to Difference in Proportions - 580 Change in employer's proportion and differences between the employer's contributions and the employer's proportionate share of contributions 6,860 - Current year contributions that occurred after the measurement date of June 30, 2014 11,875 - SubTotal _$ 18,735 $ 594 Total Plans $ 503,376 $ 1,143,840 $391,678 and $11,875 for the miscellaneous plan and PEPRA plan, respectively, reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2016, Other amounts reported as deferred outflows or deferred inflows of resources related to pensions will be recognized as pension expense as follows: 44 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 8: Pension Plans (Continued) Miscellaneous Plan PEPRA Plan Actuarial Methods and Assumptions Used to Determine Total Pension Liability For the measurement period ended June 30, 2014 (the measurement date), the total pension liability was determined by rolling forward the June 30, 2013 total pension liability. The June 30, 2013 and the June 30, 2014, total pension liabilities were based on the following actuarial methods and assumptions: Actuarial Cost Method Actuarial Assumptions Discount Rate Inflation Salary Increases Investment Rate of Return Mortality Rate Table (1) Post Retirement Benefit Increase Entry Age Normal in accordance with the requirements of GASB Statement No. 68 7.50% 2.75% Varies by Entry Age and Service 7.50% Net of Pension Plan Investment and Administrative Expenses; includes Inflation Derived using CaIPERS' Membership Data for all Funds Contract COLA up to 2.75% until Purchasing Power Protection Allowance Floor on Purchasing Power applies, 2.75% thereafter (1) The mortality table used was developed based on CalPERS' specific data. The table includes 20 years of mortality improvements using Society of Actuaries Scale BB. For more details on this table, please refer to the 2014 experience study report. 45 Deferred Year ended Outflows/(Inflows) of June 30: Resources 2016 $ (253,471) 2017 (253,471) 2018 (260,111) 2019 (283,230) Actuarial Methods and Assumptions Used to Determine Total Pension Liability For the measurement period ended June 30, 2014 (the measurement date), the total pension liability was determined by rolling forward the June 30, 2013 total pension liability. The June 30, 2013 and the June 30, 2014, total pension liabilities were based on the following actuarial methods and assumptions: Actuarial Cost Method Actuarial Assumptions Discount Rate Inflation Salary Increases Investment Rate of Return Mortality Rate Table (1) Post Retirement Benefit Increase Entry Age Normal in accordance with the requirements of GASB Statement No. 68 7.50% 2.75% Varies by Entry Age and Service 7.50% Net of Pension Plan Investment and Administrative Expenses; includes Inflation Derived using CaIPERS' Membership Data for all Funds Contract COLA up to 2.75% until Purchasing Power Protection Allowance Floor on Purchasing Power applies, 2.75% thereafter (1) The mortality table used was developed based on CalPERS' specific data. The table includes 20 years of mortality improvements using Society of Actuaries Scale BB. For more details on this table, please refer to the 2014 experience study report. 45 Deferred Year ended Outflows/(Inflows) of June 30: Resources 2016 $ 1,594 2017 1,594 2018 1,635 2019 1,443 Actuarial Methods and Assumptions Used to Determine Total Pension Liability For the measurement period ended June 30, 2014 (the measurement date), the total pension liability was determined by rolling forward the June 30, 2013 total pension liability. The June 30, 2013 and the June 30, 2014, total pension liabilities were based on the following actuarial methods and assumptions: Actuarial Cost Method Actuarial Assumptions Discount Rate Inflation Salary Increases Investment Rate of Return Mortality Rate Table (1) Post Retirement Benefit Increase Entry Age Normal in accordance with the requirements of GASB Statement No. 68 7.50% 2.75% Varies by Entry Age and Service 7.50% Net of Pension Plan Investment and Administrative Expenses; includes Inflation Derived using CaIPERS' Membership Data for all Funds Contract COLA up to 2.75% until Purchasing Power Protection Allowance Floor on Purchasing Power applies, 2.75% thereafter (1) The mortality table used was developed based on CalPERS' specific data. The table includes 20 years of mortality improvements using Society of Actuaries Scale BB. For more details on this table, please refer to the 2014 experience study report. 45 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 8: Pension Plans (Continued) All other actuarial assumptions used in the June 30, 2013, valuation were based on the results of an actuarial experience study for the period from 1997 to 2011, including updates to salary increase, mortality and retirement rates. The Experience Study report can be obtained at CalPERS' website under Forms and Publications. Discount Rate The discount rate used to measure the total pension liability was 7.50 percent. To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current 7.50 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 7.50 percent is applied to all plans in the Public Employees Retirement Fund. The stress test results are presented in a detailed report called "GASB Crossover Testing Report" that can be obtained at CalPERS' website under the GASB 68 section. According to Paragraph 30 of Statement 68, the long-term discount rate should be determined without reduction for pension plan administrative expense. The 7.50 percent investment return assumption used in this accounting valuation is net of administrative expenses. Administrative expenses are assumed to be 15 basis points. An investment return excluding administrative expenses would have been 7.65 percent. Using this lower discount rate has resulted in a slightly higher total pension liability and net pension liability. CalPERS determined this difference was deemed immaterial to the Public Agency Cost -Sharing Multiple -Employer Defined Benefit Pension Plan. More information can be found on the CalPERS website. CalPERS is scheduled to review all actuarial assumptions as part of its regular Asset Liability Management review cycle that is scheduled to be completed in February 2018. Any changes to the discount rate will require Board action and proper stakeholder outreach. For these reasons, CalPERS expects to continue using a discount rate net of administrative expenses for GASB 67 and 68 calculations through at least the 2017-18 fiscal year. CalPERS will continue to check the materiality of the difference in calculation until such time as they have changed their methodology. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best -estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Such cash flows were developed assuming that both members and employers will make their required contributions on time and as scheduled in all future years. Using historical returns of all the funds' asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent. C[: CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 8: Pension Plans (Continued) The table below reflects long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These geometric rates of return are net of administrative expenses. (1) An expected inflation of 2.5% used for this period (2) An expected inflation of 3.0% used for this period Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the net pension liability/(asset) of the Plan as of the measurement date, calculated using the discount rate of 7.50 percent, as well as what the net pension liability/(asset) would be if it were calculated using a discount rate that is 1 percentage -point lower (6.50 percent) or 1 percentage -point higher (8.50 percent) than the current rate: Miscellaneous Plan Discount Rate - 1% Current Discount Rate Discount Rate +1% (6.50%) (7.5%) (6.5%) Plan's Net Pension Liability/(Assets) $ 5,715,000 $ 3,207,627 $ 1,126,746 PEPRA Plan Discount Rate - 1% Current Discount Rate Discount Rate +1% (6.50%) (7.5%) (8.5%) Plan's Net Pension $ 75 $ 42 $ 15 Liability/(Assets) Pension Plan Fiduciary Net Position Detailed information about each pension plan's fiduciary net position is available in the separately issued CalPERS financial reports. See CaIPERS website for additional information. 47 New Strategic Real Return Real Return Asset Class Allocation Years 1 - 10 (1) Years 11+ (2) Global Equity 47.0% 5.25% 5.71% Global Fixed Income 19.0 0.99 2.43 Inflation Sensitive 6.0 0.45 3.36 Private Equity 12.0 6.53 6.95 Real Estate 11.0 4.50 5.13 Infrastructure and Forestland 3.0 4.50 5.09 Liquidity 2.0 (0.55) (1.05) (1) An expected inflation of 2.5% used for this period (2) An expected inflation of 3.0% used for this period Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the net pension liability/(asset) of the Plan as of the measurement date, calculated using the discount rate of 7.50 percent, as well as what the net pension liability/(asset) would be if it were calculated using a discount rate that is 1 percentage -point lower (6.50 percent) or 1 percentage -point higher (8.50 percent) than the current rate: Miscellaneous Plan Discount Rate - 1% Current Discount Rate Discount Rate +1% (6.50%) (7.5%) (6.5%) Plan's Net Pension Liability/(Assets) $ 5,715,000 $ 3,207,627 $ 1,126,746 PEPRA Plan Discount Rate - 1% Current Discount Rate Discount Rate +1% (6.50%) (7.5%) (8.5%) Plan's Net Pension $ 75 $ 42 $ 15 Liability/(Assets) Pension Plan Fiduciary Net Position Detailed information about each pension plan's fiduciary net position is available in the separately issued CalPERS financial reports. See CaIPERS website for additional information. 47 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 9: 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 ($112/month for calendar 2013 and $115/month for calendar 2014, increased in all future years according to the rate of medical inflation). The City pays a 0.36% of premium administrative charge on behalf of all retirees. The City is currently funding this OPEB obligation on a pay-as-you-go basis usually using available resources in the general fund. For the year ended June 30, 2015, the City paid $6,635 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: Annual required contribution $ 85,299 Interest on net OPEB obligation 7,382 Adjustment to annual required contribution (18,906) Annual OPEB cost (expense) 73,775 Contributions made 6,635 Increase in net OPEB obligation 67,140 Net OPEB obligation - beginning of year 369,104 Net OPEB obligation - end of year $ 436,244 Three -Year Trend Information For fiscal year 2015, the City's annual OPEB cost (expense) $73,775 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: E Percentage of Fiscal Year Annual OPEB Actual Annual OPEB Costs Net OPEB Ended Costs Contributions Contributed Obligation 6/30/13 $ 72,644 $ 8,190 11.27% $ 306,687 6/30/14 70,389 7,972 11.33% 369,104 6/30/15 73,775 6,635 8.99% 436,244 E CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 9: Postemployment Benefits Other than Pensions (Continued) 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 7/1/2011 $ - $ 502,013 0.0% $ 3,959,573 12.68% 5.00% Actual 7/1/2014 - 596,261 0.0% 4,293,708 13.89% 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, 2014, actuarial valuation, the projected unit credit method was used. The actuarial assumptions included a discount rate of 4.0% per annum, a rate of return on assets of 4.0% per annum and a healthcare cost trend rate of 4.0% for medical and a healthcare cost trend rate of 8.0% for Rx 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. 49 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 10: Classification of Net Position and Fund Balance Details of the fund balance classifications at June 30, 2015, are as follows: Restricted for Community Development Projects Integrated Waste Management $ 1,169,522 Beverage Center Recycling 44,211 Used Oil Block Grant 14,525 Park and Facility Development 159,940 CDBG 7 PEG Fees 94,317 Total 1,482,522 Restricted for Public Safety: COPS 140,350 CLEEP 31,578 Total 171,928 Restricted for Public Works: State Gas Tax 774,586 Proposition A Transit 402,596 Proposition C Transit 404,804 Traffic Improvement 1,330,925 Sewer Mitigation 108,251 Measure R Local Return 717,620 Transportation Grant 363 Waste Hauler 122,978 Total 3,862,123 Restricted for Capital Projects: Air Quality Improvement 207,205 Total 207,205 Restricted for Debt Service: 3 Total Restricted Funds $ 5,723,781 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. 50 CITY OF DIAMOND BAR NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2015 Note 12: Construction Commitments The following material construction commitments existed at June 30, 2015: Expenditures as of Remaining Project Name June 30, 2015 Commitments Park Improvements Street Improvements Traffic Management Improvements Miscellaneous Improvements Note 13: Net Position Restatement $ 40,336 $ 72,057 36,457 1,683,047 - 97,790 634,393 1,786,806 $ 711,186 $ 3,639,700 Beginning Net Position has been restated by $4,016,942 related to the accrued pension liability. This restatement is a result of the new Governmental Accounting Standards Board Statement No. 68. 51 THIS PAGE INTENTIONALLY LEFT BLANK 52 GOVERNMENTALFUNDS GENERALFUND The General Fund has been classified as a major fund and is used to account for resources traditionally associated with government, which are not legally or by sound financial management to be accounted for in another fund. 53 CITY OF DIAMOND BAR NOTES TO REQUIRED SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30. 2015 Note 1: Stewardship, Compliance and Accountability a. Budgetary Data General Budget Policies The City adopts an annual budget prepared on the modified accrual basis of accounting for its governmental funds and on the accrual basis of accounting for its proprietary funds. The City manager or his designee is authorized to transfer budgeted amounts between the accounts of any department or funds that are approved by City Council. Prior year appropriations lapse unless they are approved for carryover into the following fiscal year. Expenditures may not legally exceed appropriations at the department level. Budget Basis of Accounting Budgets for governmental funds are adopted on a basis consistent with generally accepted accounting principles (GAAP). 54 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE GENERALFUND YEAR ENDED JUNE 30, 2015 55 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 $19,762,450 $ 19,762,450 $19,762,450 $ - Resources (Inflows): Taxes 10,478,087 10,403,109 10,730,234 327,125 Licenses and permits 3,634,187 4,091,557 5,022,618 931,061 Intergovernmental 5,258,348 5,471,414 5,471,410 (4) Charges for services 1,828,413 1,829,613 1,760,404 (69,209) Use of money and property 127,000 174,200 225,820 51,620 Fines and forfeitures 557,000 565,000 523,145 (41,855) Miscellaneous 211,225 150,075 136,786 (13,289) Transfers in 1,540,543 1,340,543 1,278,249 (62,294) Amounts Available for Appropriations 43,397,253 43,787,961 44,911,116 1,123,156 Charges to Appropriation (Outflow): General government City Council 171,283 171,283 158,007 13,276 City Attorney 285,000 240,000 233,771 6,229 City Manager/Clerk 963,569 1,065,569 966,802 98,767 Finance 576,927 603,698 603,698 - Human resources 288,292 309,792 265,848 43,944 Information systems 883,440 917,710 917,710 - General government 344,850 347,850 327,179 20,671 Public information 609,708 620,760 590,647 30,113 Civic Center 518,028 543,028 526,829 16,199 Subtotal general government 4,641,097 4,819,690 4,590,491 229,199 Public safety Law Enforcement 6,129,240 6,130,150 5,727,017 403,133 Fire Protection 7,500 7,500 7,359 141 Animal Control 140,000 140,000 121,330 18,670 Emergency preparedness 57,390 57,390 53,713 3,677 Subtotal public safety 6,334,130 6,335,040 5,909,419 425,621 Community development Comm. Dev. & PI. Adm. 595,143 598,843 551,797 47,046 Building and Safety 707,657 1,002,218 1,002,218 - Neigh.lmprv. 302,915 306,035 285,385 20,650 Eco. Devel. 315,243 392,570 195,868 196,702 Subtotal community development 1,920,958 2,299,666 2,035,268 264,398 Parks, recreation, and culture Comm. Srvcs. Adm. 421,176 436,976 421,384 15,592 Diamond Bar Ctr. 981,881 978,639 927,972 50,667 Park Operations 1,096,523 1,130,685 1,057,516 73,169 Recreation 1,943,380 1,952,287 1,738,102 214,185 Subtotal parks, recreation, and culture4,442,960 4,498,587 4,144,974 353,613 Highways and streets Public Works 804,672 857,710 692,247 165,463 Engineering 406,786 467,328 334,076 133,252 Road Maint. 1,586,151 1,487,673 1,190,520 297,153 Landscape Maint. 230,757 335,757 291,654 44,103 Subtotal highways and streets3,028,366 3,148,468 2,508,497 639;971 Capital outlay 305,600 377,946 252,446 125,500 Transfers out 3,976,068 5,105,534 3,237,475 1,868,059 Total Charges to Appropriations 24,649,179 26,584,931 22,678,570 3,906,361 Budgetary Fund Balance, June 30 $18,748,074 $ 17,203,030 $22,232,546 $ 5,029,516 55 CITY OF DIAMOND BAR SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1) Notes to Schedule: Benefit Changes: None Changes of Assumptions: None (1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only one year is shown. 61.1 2015 Proportion of the Net Pension Liability Miscellaneous Plan 0.05155% Miscellaneous - PEPRA Plan 0.00000% Proportionate Share of the Net Pension Liability Miscellaneous Plan $ 3,207,627 Miscellaneous - PEPRA Plan 42 Covered -Employee Payroll Miscellaneous Plan $ 4,266,252 Miscellaneous - PEPRA Plan 109,864 Proportionate Share of the Net Pension Liability as Percentage of Covered -Employee Payroll Miscellaneous Plan 75.19% Miscellaneous - PEPRA Plan 0.04% Total Miscellaneous Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 81.15% Notes to Schedule: Benefit Changes: None Changes of Assumptions: None (1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only one year is shown. 61.1 CITY OF DIAMOND BAR SCHEDULE OF PLAN CONTRIBUTIONS AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1) Contributions as a Percentage of Covered -Employee Payroll 739% (1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only one year is shown. Note to Schedule: Valuation Date: Methods and assumptions used to determine contribution rates: Single and Agent Employers Amortization method Remaining amortization period Assets valuation method Inflation Salary Increases Investment rate of return Retirement age Mortality 57 June 30, 2013 Entry age normal Straight Line 3.8 Years Building -Block Method 2.75% Varies by Entry Age and Service 7.50% net of pension plan investment expense, including inflation Minimum 50 years Derived using CalPERS' Membership Data for all Funds 2015 Actuarially Determined Contribution Miscellaneous Plan $ 391,678 Miscellaneous - PEPRA Plan 11,875 Contribution in Relation to the Actuarially Determined Contribution (403,553) Contribution Deficiency (Excess) $ - Covered -Employee Payroll $ 5,536,273 Contributions as a Percentage of Covered -Employee Payroll 739% (1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only one year is shown. Note to Schedule: Valuation Date: Methods and assumptions used to determine contribution rates: Single and Agent Employers Amortization method Remaining amortization period Assets valuation method Inflation Salary Increases Investment rate of return Retirement age Mortality 57 June 30, 2013 Entry age normal Straight Line 3.8 Years Building -Block Method 2.75% Varies by Entry Age and Service 7.50% net of pension plan investment expense, including inflation Minimum 50 years Derived using CalPERS' Membership Data for all Funds CITY OF DIAMOND BAR COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2015 Assets: Pooled cash and investments Receivables: Accounts Notes and loans Due from other governments Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Due to other governments Due to other funds Retentions payable Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Restricted for: Community development projects Public safety Public works Capital Projects Debt service Total Fund Balances Total Liabilities and Fund Balances Special Revenue Funds Integrated Waste State Gas Tax Proposition A Proposition C Transportation Management Fund Transit Fund Transit Fund Grant Fund Fund $ 774,586 $ 437,930 $ 461,957 $ - $ 1,050,095 134,231 64,983 $ 774,586 $ 437,930 $ 461,957 $ 64,983 $ 1,184,326 $ - $ 32,192 $ 50,390 $ - $ 3,314 3,142 6,763 - 11,490 - - - 64,620 - 35,334 57,153 64,620 14,804 - - 1,169,522 774,586 402,596 404,804 363 - 774,586 402,596 404,804 363 1,169,522 $ 774,586 $ 437,930 $ 461,957 $ 64,983 $ 1,184,326 W CITY OF DIAMOND BAR COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2015 Assets: Pooled cash and investments Receivables: Accounts Notes and loans Due from other governments Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Due to other governments Due to other funds Retentions payable Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Restricted for: Community development projects Public safety Public works Capital Projects Debt service Total Fund Balances Total Liabilities and Fund Balances Revenue Funds 8,417 - - - 14,678 8,417 14,678 - - - - 44,211 1,330,925 108,251 - - - - 207,205 - - 1,330,925 108,251 207,205 - 44,211 $ 1,339,342 $ 108,251 $ 207,205 $ - $ 58,889 59 Beverage Traffic Sewer Air Quality Center Improvement Mitigation Improvement MTA Grant Recycling Fund Fund Fund Fund Grant Fund $ 1,339,342 $ 108,251 $ 188,843 $ - $ 44,211 - - 18,362 - 14,678 $ 1,339,342 $ 108,251 $ 207,205 $ - $ 58,889 8,417 - - - 14,678 8,417 14,678 - - - - 44,211 1,330,925 108,251 - - - - 207,205 - - 1,330,925 108,251 207,205 - 44,211 $ 1,339,342 $ 108,251 $ 207,205 $ - $ 58,889 59 CITY OF DIAMOND BAR COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2015 Assets: Pooled cash and investments Receivables: Accounts Notes and loans Due from other governments Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Due to other governments Due to other funds Retentions payable Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Restricted for: Community development projects Public safety Public works Capital Projects Debt service Total Fund Balances Total Liabilities and Fund Balances Special Revenue Funds Park and Used Oil Facility Block Grant Development Fund Fund CDBG Fund COPS Fund CLEEP Fund $ 17,060 $ 159,940 $ - $ 140,350 $ 31,578 - 385,639 - - 91,456 36,354 - - $ 17,060 $ 251,396 $ 421,993 $ 140,350 $ 31,578 $ 2,535 $ - $ 23,012 $ - $ - - 580 - - 385,639 - - 11,055 - 1,700 2,535 421,986 - 91,456 - 91,456 - - - 14,525 159,940 7 - - - - - 140,350 31,578 14,525 159,940 7 140,350 31,578 $ 17,060 $ 251,396 1 421,993 $ 140,350 $ 31,578 No CITY OF DIAMOND BAR COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2015 Assets: Pooled cash and investments Receivables: Accounts Notes and loans Due from other governments Restricted assets: Cash and investments with fiscal agents Total Assets Liabilities and Fund Balances Liabilities: Accounts payable Accrued liabilities Unearned revenues Due to other governments Due to other funds Retentions payable Total Liabilities Deferred Inflows of Resources: Unavailable revenues Total Deferred Inflows of Resources Fund Balances: Restricted for: Community development projects Public safety Public works Capital Projects Debt service Total Fund Balances Special Revenue Funds Landscape Measure R Maintenance Local Return PEG Fees Waste Hauler District Fund Fund Fund Fund $ 119,597 $ 717,620 $ 81,012 $ 92,435 - - 24,852 30,543 7,972 $ 127,569 $ 717,620 $ 105,864 $ 122,978 $ 127,569 $ - $ 11,547 $ - 127,569 11,547 94,317 - 717,620 - 122,978 717,620 94,317 122,978 Total Liabilities and Fund Balances $ 127,569 $ 717,620 $ 105,864 $ 122,978 61 CITY OF DIAMOND BAR COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2015 Liabilities and Fund Balances Liabilities: Accounts payable Debt Service Accrued liabilities - 21,975 Funds - 23,095 Due to other governments Public Total - 75,675 Financing Governmental Total Liabilities Authority Funds Assets: Unavailable revenues - 91,456 Pooled cash and investments $ - $ 5,764,807 Receivables: Restricted for: Accounts - 189,626 Notes and loans - 385,639 Due from other governments - 233,805 Restricted assets: Total Fund Balances 3 5,723,781 Cash and investments with fiscal agents 3 3 Total Assets $ 3 $ 6,573,880 Liabilities and Fund Balances Liabilities: Accounts payable $ - $ 250,559 Accrued liabilities - 21,975 Unearned revenues - 23,095 Due to other governments - 385,639 Due to other funds - 75,675 Retentions payable - 1,700 Total Liabilities 758,643 Deferred Inflows of Resources: Unavailable revenues - 91,456 Total Deferred Inflows of Resources - 91,456 Fund Balances: Restricted for: Community development projects - 1,482,522 Public safety - 171,928 Public works - 3,862,123 Capital Projects - 207,205 Debt service 3 3 Total Fund Balances 3 5,723,781 Total Liabilities and Fund Balances $ 3 $ 6,573,880 62 THIS PAGE INTENTIONALLY LEFT BLANK 63 CITY OF DIAMOND BAR COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2015 Total Revenues 1,533,489 Special Revenue Funds 834,574 613,828 521,004 Expenditures: Integrated Current: Waste State Gas Tax Proposition A Proposition C Transportation Management - Fund Transit Fund Transit Fund Grant Fund Fund Revenues: - - _ _ Taxes $ _ $ _ $ _ $ _ $ _ Licenses and permits 366,040 Parks and recreation - 80,964 Intergovernmental 1,525,721 992,127 825,931 613,828 - Charges for services - 964,919 - - 511,513 Use of money and property 7,768 3,363 8,643 - 9,491 Total Revenues 1,533,489 1,960,409 834,574 613,828 521,004 Expenditures: Current: General government - 450,000 - - - Public safety - - _ _ _ Community development - - - - 366,040 Parks and recreation - 80,964 _ _ _ Public works - 1,329,319 628,951 - - Capital outlay - - _ Debt service: Principal retirement - Interest and fiscal charges - - Total Expenditures - 1,860,283 628,951 366,040 Excess (Deficiency) of Revenues Over (Under) Expenditures 1,533,489 100,126 205,623 613,828 154,964 Other Financing Sources (Uses): Transfers in - - _ _ _ Transfers out (1,659,373) - (865,161) (613,828) (133,805) Total Other Financing Sources (Uses) (1,659,373) (865,161) (613,828) (133,805) Net Change in Fund Balances (125,884) 100,126 (659,538) - 21,159 Fund Balances, Beginning of Year 900,470 302,470 1,064,342 363 1,148,363 Fund Balances, End of Year $ 774,586 $ 4023596 $ 404,804 $ 363 $ 1,169,522 64 CITY OF DIAMOND BAR COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2015 Expenditures: Special Revenue Funds Current: General government - Beverage _ Traffic Sewer Air Quality _ Center - Improvement Mitigation Improvement MTA Grant Recycling _ Fund Fund Fund Fund Grant Fund Revenues: - _ _ _ Debt service: Taxes $ _ $ - $ - $ - $ _ Licenses and permits 329,974 - Total Expenditures 1,795 - Intergovernmental - - 71,116 98,231 - Charges for services - 107,520 - - Use of money and property 8,150 731 1,016 174 227 Total Revenues 338,124 108,251 72,132 98,405 227 Expenditures: Current: General government - - - _ _ Public safety - - _ _ _ Community development - - _ _ 459 Parks and recreation - - - - _ Public works 1,795 - - - - Capital outlay - - _ _ _ Debt service: Principal retirement Interest and fiscal charges - - - _ Total Expenditures 1,795 - 459 Excess (Deficiency) of Revenues Over (Under) Expenditures 336,329 108,251 72,132 98,405 (232) Other Financing Sources (Uses): Transfers in 251,767 - 28,526 - 44,443 Transfers out - - (29,367) (98,405) - Total Other Financing Sources (Uses) 251,767 (841) (98,405) 44,443 Net Change in Fund Balances 588,096 108,251 71,291 44,211 Fund Balances, Beginning of Year 742,829 - 135,914 - - Fund Balances, End of Year $ 1,330,925 $ 108,251 $ 207,205 $ - $ 44,211 65 CITY OF DIAMOND BAR COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2015 Expenditures: Special Revenue Funds Park and Used Oil Facility General government Block Grant Development - _ Fund Fund CDBG Fund COPS Fund CLEEP Fund Revenues: - _ 4,985 Taxes $ - $ - $ _ $ _ $ _ Licenses and permits - - Parks and recreation Intergovernmental 15,753 361,679 280,694 106,230 - Charges for services - - - _ _ Use of money and property 88 164 - 1,270 301 Total Revenues 15,841 361,843 280,694 107,500 301 Expenditures: Current: General government - - - _ _ Public safety - - _ 4,985 _ Community development 17,337 - 121,326 - - Parks and recreation - - - Public works - - _ _ _ Capital outlay - - - 1,348 4,799 Debt service: Principal retirement - - - _ _ Interest and fiscal charges - - - _ _ Total Expenditures 17,337 121,326 6,333 4,799 Excess (Deficiency) of Revenues Over (Under) Expenditures (1,496) 361,843 159,368 101,167 (4,498) Other Financing Sources (Uses): Transfers in 16,021 250,000 - - - Transfers out - (477,620) (159,363) (65,488) - Total Other Financing Sources (Uses) 16,021 (227,620) (159,363) (65,488) Net Change in Fund Balances 14,525 134,223 5 35,679 (4,498) Fund Balances, Beginning of Year - 25,717 2 104,671 36,076 Fund Balances, End of Year $ 14,525 $ 159,940 $ 7 $ 140,350 $ 31,578 22 CITY OF DIAMOND BAR COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2015 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Total Revenues Expenditures: Current: General government Public safety Community development Parks and recreation Public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year Special Revenue Funds Landscape Measure R Maintenance Local Return PEG Fees Waste Hauler District Fund Fund Fund Fund $ 550,107 $ - $ 122,385 $ - - - - 122,173 - 617,347 - - - 5,555 326 563 550,107 622,902 122,711 122,736 747,521 747,521 48,791 48,791 (197,414) 622,902 73,920 122,736 197,414 - 20,397 - - (808,541) - (101,138) 197,414 (808,541) 20,397 (101,138) (185,639) 94,317 21,598 - 903,259 - 101,380 $ - $ 717,620 $ 94,317 $ 122,978 67 CITY OF DIAMOND BAR COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2015 Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Total Revenues Expenditures: Current: General government Public safety Community development Parks and recreation Public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year M Debt Service Funds Public Financing Authority Total Governmental Funds $ - $ 672,492 452,147 5,508,657 - 1,583,952 6 47,836 6 8,265,084 - 450,000 - 4,985 - 505,162 - 80,964 - 2,707,586 - 54,938 365,000 365,000 481,656 481,656 846,656 4,650,291 (846,650) 3,614,793 846,649 1,655,217 - (5,012,089) 846,649 (3,356,872) (1) 257,921 4 5,465,860 $ 3 $ 5,723,781 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE STATE GAS TAX FUND YEAR ENDED JUNE 30, 2015 0 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 $ 900,470 $ 900,470 $ 900,470 $ Resources (Inflows): Intergovernmental 1,531,645 1,531,645 1,525,721 (5,924) Use of money and property 3,000 5,500 7,768 2,268 Amounts Available for Appropriations 2,435,115 2,437,615 2,433,959 (3,656) Charges to Appropriation (Outflow): Transfers out 2,250,487 2,377,130 1,659,373 717,757 Total Charges to Appropriations 2,250,487 2,377,130 1,659,373 717,757 Budgetary Fund Balance, June 30 $ 184,628 $ 60,485 $ 774,586 $ 714,101 0 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE PROPOSITION A TRANSIT FUND YEAR ENDED JUNE 30, 2015 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Charges for services Use of money and property Amounts Available for Appropriations Charges to Appropriation (Outflow): General government Parks, recreation and culture Highways and Streets Capital outlay Transfers out Total Charges to Appropriations Budgetary Fund Balance, June 30 Variance with 70 Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 302,470 $ 302,470 $ 302,470 $ - 982,329 982,329 992,127 9,798 1,200,000 1,200,000 964,919 (235,081) 8,200 3,500 3,363 (137) 2,492,999 2,488,299 2,262,879 (225,420) 450,000 450,000 450,000 - 91,700 91,700 80,964 10,736 1,680,640 1,670,582 1,329,319 341,263 12,500 12,500 - 12,500 230,000 230,000 - 230,000 2,464,840 2,454,782 1,860,283 594,499 $ 28,159 $ 33,517 $ 402,596 $ 369,079 70 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE PROPOSITION C TRANSIT FUND YEAR ENDED JUNE 30, 2015 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Amounts Available for Appropriations Charges to Appropriation (Outflow): Highways and Streets Transfers out Total Charges to Appropriations Budgetary Fund Balance, June 30 Variance with 71 Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 1,064,342 $ 1,064,342 $ 1,064,342 $ - 814,816 814,816 825,931 11,115 8,400 8,400 8,643 243 1,887,558 1,887,558 1,898,916 11,358 790,934 700,992 628,951 72,041 1,023,990 1,320,178 865,161 455,017 1,814,924 2,021,170 1,494,112 527,058 $ 72,634 $ (133,612) $ 404,804 $ 538,416 71 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE TRANSPORTATION GRANT FUND YEAR ENDED JUNE 30, 2015 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Amounts Available for Appropriations Charges to Appropriation (Outflow): Transfers out Total Charges to Appropriations Budgetary Fund Balance, June 30 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 363 $ 363 $ 363 $ 2,492,697 2,492,697 613,828 (1,878,869) 2,493,060 2,493,060 614,191 (1,878,869) 2,492,698 2,492,698 613,828 1,878,870 2,492,698 2,492,698 613,828 1,878,870 $ 362 $ 362 $ 363 $ 1 72 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE INTEGRATED WASTE MANAGEMENT FUND YEAR ENDED JUNE 30, 2015 Budgetary Fund Balance, July 1 Resources (Inflows): Charges for services Use of money and property Amounts Available for Appropriations Charges to Appropriation (Outflow): Community development Transfers out Total Charges to Appropriations Budgetary Fund Balance, June 30 Variance with 73 Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 1,148,363 $ 1,148,363 $ 1,148,363 $ - 490,000 490,000 511,513 21,513 7,500 7,500 9,491 1,991 1,645,863 1,645,863 1,669,367 23,504 461,537 466,487 366,040 100,447 99,698 140,162 133,805 6,357 561,235 606,649 499,845 106,804 $ 1,084,628 $ 1,039,214 $ 1,169,522 $ 130,308 73 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE TRAFFIC IMPROVEMENT FUND YEAR ENDED JUNE 30, 2015 Budgetary Fund Balance, July 1 Resources (Inflows): Licenses and permits Use of money and property Transfers in Amounts Available for Appropriations Charges to Appropriation (Outflow): Highways and streets Transfers out Total Charges to Appropriations Budgetary Fund Balance, June 30 Variance with 74 Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 742,829 $ 742,829 $ 742,829 $ - 154,730 173,730 329,974 156,244 2,000 5,000 8,150 3,150 - 250,000 251,767 1,767 899,559 1,171,559 1,332,720 161,161 131,018 261,426 1,795 259,631 188,730 188,730 - 188,730 319,748 450,156 1,795 448,361 $ 579,811 $ 721,403 $ 1,330,925 $ 609,522 74 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE SEWER MITIGATION FUND YEAR ENDED JUNE 30, 2015 Budgetary Fund Balance, July 1, as restated Resources (Inflows): Charges for services Use of money and property Amounts Available for Appropriations Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) 32,400 107,400 107,520 120 - 500 731 231 32,400 107,900 108,251 351 Budgetary Fund Balance, June 30 $ 32,400 $ 107,900 $ 108,251 $ 351 75 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE AIR QUALITY IMPROVEMENT FUND YEAR ENDED JUNE 30, 2015 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Transfers in Amounts Available for Appropriations Charges to Appropriation (Outflow): Community development Capital outlay Transfers out Total Charges to Appropriations Budgetary Fund Balance, June 30 W Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 135,914 $ 135,914 $ 135,914 $ - 65,000 65,000 71,116 6,116 750 750 1,016 266 28,526 28,526 201,664 201,664 236,572 34,908 57,350 57,350 - 57,350 17,500 19,215 - 19,215 89,000 91,600 29,367 62,233 163,850 168,165 29,367 138,798 $ 37,814 $ 33,499 $ 207,205 $ 173,706 W CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE MTA GRANT FUND YEAR ENDED JUNE 30, 2015 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Amounts Available for Appropriations Charges to Appropriation (Outflow): Transfers out Total Charges to Appropriations Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) 450,000 450,000 98,231 (351,769) 50 174 124 450,000 450,050 98,405 (351,645) 450,000 450,000 98,405 351,595 450,000 450,000 98,405 351,595 Budgetary Fund Balance, June 30 $ $ 50 $ $ (50) 77 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE BEVERAGE CENTER RECYCLING GRANT FUND YEAR ENDED JUNE 30, 2015 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Transfers in Amounts Available for Appropriations Charges to Appropriation (Outflow): Community development Total Charges to Appropriations Budgetary Fund Balance, June 30 Variance with 78 Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) 14,744 14,744 - (14,744) 200 150 227 77 20,000 44,443 44,443 - 34,944 59,337 44,670 (14,667) 14,744 38,500 459 38,041 14,744 38,500 459 38,041 $ 20,200 $ 20,837 $ 44,211 $ 23,374 78 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE USED OIL BLOCK GRANT FUND YEAR ENDED JUNE 30, 2015 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Transfers in Amounts Available for Appropriations Charges to Appropriation (Outflow): Community development Total Charges to Appropriations Budgetary Fund Balance, June 30 Variance with 79 Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) 16,021 15,753 15,753 - - 50 88 38 - 16,021 16,021 - 16,021 31,824 31,862 38 16,021 31,774 17,337 14,437 16,021 31,774 17,337 14,437 $ - $ 50 $ 14,525 $ 14,475 79 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE PARK AND FACILITY DEVELOPMENT FUND YEAR ENDED JUNE 30, 2015 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Transfers in Amounts Available for Appropriations Charges to Appropriation (Outflow): Transfers out Total Charges to Appropriations Budgetary Fund Balance, June 30 Variance with $ 135,070 $ 483,212 $ 159,940 $ (323,272) [i9 Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 25,717 $ 25,717 $ 25,717 $ 147,320 395,000 361,679 (33,321) 1,000 100 164 64 384,615 634,615 250,000 (384,615) 558,652 1,055,432 637,560 (417,872) 423,582 572,220 477,620 94,600 423,582 572,220 477,620 94,600 $ 135,070 $ 483,212 $ 159,940 $ (323,272) [i9 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG FUND) YEAR ENDED JUNE 30, 2015 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Amounts Available for Appropriations Charges to Appropriation (Outflow): Community development Transfers out Total Charges to Appropriations Variance with Final Budget BudgetAmounts Actual Positive Original Final Amounts (Negative) $ 2 $ 2 $ 2 $ 336,298 336,298 280,694 (55,604) 336,300 336,300 280,696 (55,604) 130,268 130,268 121,326 8,942 224,295 276,703 159,363 117,340 354,563 406,971 280,689 126,282 Budgetary Fund Balance, June 30 $ (18,263) $ (70,671) $ 7 $ 70,678 81 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE CITIZENS OPTION FOR PUBLIC SAFETY (COPS) FUND YEAR ENDED JUNE 30, 2015 82 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 $ 104,671 $ 104,671 $ 104,671 $ - Resources (Inflows): Intergovernmental 100,000 100,000 106,230 6,230 Use of money and property 1,000 1,000 1,270 270 Amounts Available for Appropriations 205,671 205,671 212,171 6,500 Charges to Appropriation (Outflow): Public safety 6,500 6,500 4,985 1,515 Capital outlay 5,000 5,000 1,348 3,652 Transfers out 109,462 109,462 65,488 43,974 Total Charges to Appropriations 120,962 120,962 71,821 49,141 Budgetary Fund Balance, June 30 $ 84,709 $ 84,709 $ 140,350 $ 55,641 82 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE CALIFORNIA LAW ENFORCEMENT EQUIPMENT PROGRAM (CLEEP) FUND YEAR ENDED JUNE 30, 2015 Budgetary Fund Balance, July 1 Resources (Inflows): Use of money and property Amounts Available for Appropriations Charges to Appropriation (Outflow): Capital outlay Total Charges to Appropriations Budgetary Fund Balance, June 30 Variance with Final Budget BudgetAmounts Actual Positive Original Final Amounts (Negative) $ 36,076 $ 36,076 $ 36,076 $ 200 200 301 101 36,276 36,276 36,377 101 10,000 10,000 4,799 5,201 10,000 10,000 4,799 5,201 $ 26,276 $ 26,276 $ 31,578 $ 5,302 $3 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE LANDSCAPE MAINTENANCE DISTRICT FUND YEAR ENDED JUNE 30, 2015 84 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 $ - $ - $ - $ Resources (Inflows): Taxes 554,000 554,000 550,107 (3,893) Transfers in 316,011 316,011 197,414 (118,597) Amounts Available for Appropriations 870,011 870,011 747,521 (122,490) Charges to Appropriation (Outflow): Highways and Streets 870,011 896,826 747,521 149,305 Total Charges to Appropriations 870,011 896,826 747,521 149,305 Budgetary Fund Balance, June 30 $ - $ (26,815) $ - $ 26,815 84 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE MEASURE R LOCAL RETURN FUND YEAR ENDED JUNE 30, 2015 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Amounts Available for Appropriations Charges to Appropriation (Outflow): Transfers out Total Charges to Appropriations Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 903,259 $ 903,259 $ 903,259 $ 611,120 611,120 617,347 6,227 5,500 5,500 5,555 55 1,519,879 1,519,879 1,526,161 6,282 1,459,391 1,451,171 808,541 642,630 1,459,391 1,451,171 808,541 642,630 Budgetary Fund Balance, June 30 $ 60,488 $ 68,708 $ 717,620 $ 648,912 85 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE PEG FEES FUND YEAR ENDED JUNE 30, 2015 Budgetary Fund Balance, July 1 Resources (Inflows): Taxes Use of money and property Transfers in Amounts Available for Appropriations Charges to Appropriation (Outflow): Capital outlay Total Charges to Appropriations Budgetary Fund Balance, June 30 Variance with W Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) 100,000 100,000 122,385 22,385 1,000 300 326 26 20,397 20,397 101,000 100,300 143,108 42,808 85,000 85,000 48,791 36,209 85,000 85,000 48,791 36,209 $ 16,000 $ 15,300 $ 94,317 $ 79,017 W CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE WASTE HAULER FUND YEAR ENDED JUNE 30, 2015 Budgetary Fund Balance, July 1 Resources (Inflows): Licenses and permits Use of money and property Amounts Available for Appropriations Charges to Appropriation (Outflow): Transfers out Total Charges to Appropriations Budgetary Fund Balance, June 30 Variance with 87 Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 101,380 $ 101,380 $ 101,380 $ 122,173 122,173 122,173 - 500 500 563 63 224,053 224,053 224,116 63 218,017 223,311 101,138 122,173 218,017 223,311 101,138 122,173 $ 6,036 $ 742 $ 122,978 $ 122,236 87 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE CAPITAL IMPROVEMENT FUND YEAR ENDED JUNE 30, 2015 Budgetary Fund Balance, July 1 Resources (Inflows): Taxes Intergovernmental Transfers in Amounts Available for Appropriations Charges to Appropriation (Outflow): Capital outlay Total Charges to Appropriations Variance with Final Budget BudgetAmounts Actual Positive Original Final Amounts (Negative) $ (88,639) $ (88,639) $ (88,639) $ 300,110 369,343 205,422 (163,921) 9,643,514 10,656,545 4,151,163 (6,505,382) 9,854,985 10,937,249 4,267,946 (6,669,303) 9,943,624 13,615,038 4,339,507 9,275,531 9,943,624 13,615,038 4,339,507 9,275,531 Budgetary Fund Balance, June 30 $ (88,639) $ (2,677,789) $ (71,561) $ 2,606,228 E:I7 CITY OF DIAMOND BAR BUDGETARY COMPARISON SCHEDULE PUBLIC FINANCING AUTHORITY YEAR ENDED JUNE 30, 2015 Budgetary Fund Balance, July 1 Resources (Inflows): Use of money and property Transfers in Amounts Available for Appropriations Charges to Appropriation (Outflow): General government Debt service: Principal retirement Interest and fiscal charges Total Charges to Appropriations Budgetary Fund Balance, June 30 0 Variance with Final Budget BudgetAmounts Actual Positive Original Final Amounts (Negative) $ 4 $ 4 $ 4 $ 6 6 848,406 848,406 846,649 (1,757) 848,410 848,410 846,659 (1,751) 1,500 1,500 - 1,500 365,000 365,000 365,000 - 481,906 481,906 481,656 250 848,406 848,406 846,656 1,750 $ 4 $ 4 $ 3 $ (1) 0 CITY OF DIAMOND BAR COMBINING STATEMENT OF NET POSITION INTERNAL SERVICE FUNDS JUNE 30, 2015 Assets: Current: Cash and investments Receivables: Accounts Prepaid costs Total Current Assets Governmental Activities - Internal Service Funds Self Equipment Computer Building Insurance Replacement Equipment Facility& Fund Fund Replacement Maintenance Totals $ 816,442 $ 730,614 $ 413,421 $ 378,862 $ 2,339,339 189,142 1,450 1,031 190,173 - 1,450 1,007,034 730,614 413,421 379,893 2,530,962 Noncurrent: Capital assets - net of accumulated depreciation - 99,631 420,893 - 520,524 Total Noncurrent Assets - 99,631 420,893 - 520,524 Total Assets $ 1,007,034 $ 830,245 $ 834,314 $ 379,893 $ 3,051,486 Liabilities and Net Position: Liabilities: Current: Accounts payable $ - $ - $ 104,805 $ - $ 104,805 Total Liabilities - 104,805 - 104,805 Net Position: Investment in capital assets - 99,631 420,893 - 520,524 Unrestricted 1,007,034 730,614 308,616 379,893 2,426,157 Total Net Position 1,007,034 830,245 729,509 379,893 2,946,681 Total Liabilities and Net Position $ 1,007,034 $ 830,245 $ 834,314 $ 379,893 $ 3,051,486 01 CITY OF DIAMOND BAR COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION INTERNAL SERVICE FUNDS JUNE 30, 2015 Operating Expenses Insurance premiums Governmental Activities - Internal Service Funds - Self Equipment Computer Building 198,935 Insurance Replacement Equipment Facility & - Fund Fund Replacement Maintenance Totals Operating Revenues: Depreciation expense - Sales and service charges $ - $ - $ - $ 9,550 $ 9,550 Total Operating Revenues - - 9,550 9,550 Operating Expenses Insurance premiums 198,935 - - - 198,935 Equipment repair and maintenance - - 123,087 - 123,087 Depreciation expense - 20,977 133,984 - 154,961 Total Operating Expenses 198,935 20,977 257,071 476,983 Operating Income (Loss) (198,935) (20,977) (257,071) 9,550 (467,433) Nonoperating Revenues (Expenses): Interest revenue 5,661 3,296 1,524 1,209 11,690 Total Nonoperating Revenues(Expenses) 5,661 3,296 1,524 1,209 11,690 Income (Loss) Before Transfers (193,274) (17,681) (255,547) 10,759 (455,743) Transfers in 198,935 400,000 316,000 250,000 1,164,935 Changes in Net Position 5,661 382,319 60,453 260,759 709,192 Net Position Beginning of Year 1,001,373 447,926 669,056 119,134 2,237,489 End of Fiscal Year $ 1,007,034 $ 830,245 $ 729,509 $ 379,893 $ 2,946,681 91 CITY OF DIAMOND BAR COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS YEAR ENDED JUNE 30, 2015 Governmental Activities - Internal Service Funds Cash Flows from Non -Capital Financing Activities: Cash transfers in Net Cash Provided (Used) by Non -Capital Financing Activities Cash Flows from Capital and Related Financing Activities: Acquisition and construction of capital assets Net Cash Provided (Used) by Capital and Related Financing Activities Cash Flows from Investing Activities: Interest received Net Cash Provided (Used) by Investing Activities Net Increase (Decrease) in Cash and Cash Equivalents Cash and Cash Equivalents at Beginning of Year Cash and Cash Equivalents at End of Year Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities: Operating income (loss) Adjustments to reconcile operating income (loss) net cash provided (used) by operating activities: Depreciation (Increase) decrease in accounts receivable (Increase) decrease in prepaid expense Increase (decrease) in accounts payable Total Adjustments Net Cash Provided (Used) by Operating Activities 198,935 400,000 316,000 250,000 1,164,935 198,935 400,000 316,000 250,000 1,164,935 - (56148) (80,271) - (136,419) (56,148) (80,271) (136,419) 5,661 3,296 1,524 1,209 11,690 5,661 3,296 1,524 1,209 11,690 (183,558) 347,148 202,026 260,885 626,501 1,000,000 383,466 211,395 117,977 1,712,838 $ 816,442 $ 730,614 $ 413,421 $ 378,862 $ 2,339,339 $ (198,935) $ (20,977) $ (257,071) $ 9,550 $ (467,433) - 20,977 133,984 - 154,961 (189,142) - - 126 (189,016) (77) - - - (77) - - 87,860 - 87,860 (189,219) 20,977 221,844 126 53,728 _L_j $ - $ (35,227) $ 9,676 $ (413,705) M Computer Building Self Equipment Equipment Facility & Insurance Replacement Replacement Maintenance Fund Fund Fund Fund Totals Cash Flows from Operating Activities: Insurance Premiums paid $ (388,154) $ - $ - $ - $ (388,154) Payments to suppliers - - (35,227) - (35,227) Cash received from others - - - 9,676 9,676 Net Cash Provided (Used) by Operating Activities (388,154) (35,227) 9,676 (413,705) Cash Flows from Non -Capital Financing Activities: Cash transfers in Net Cash Provided (Used) by Non -Capital Financing Activities Cash Flows from Capital and Related Financing Activities: Acquisition and construction of capital assets Net Cash Provided (Used) by Capital and Related Financing Activities Cash Flows from Investing Activities: Interest received Net Cash Provided (Used) by Investing Activities Net Increase (Decrease) in Cash and Cash Equivalents Cash and Cash Equivalents at Beginning of Year Cash and Cash Equivalents at End of Year Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities: Operating income (loss) Adjustments to reconcile operating income (loss) net cash provided (used) by operating activities: Depreciation (Increase) decrease in accounts receivable (Increase) decrease in prepaid expense Increase (decrease) in accounts payable Total Adjustments Net Cash Provided (Used) by Operating Activities 198,935 400,000 316,000 250,000 1,164,935 198,935 400,000 316,000 250,000 1,164,935 - (56148) (80,271) - (136,419) (56,148) (80,271) (136,419) 5,661 3,296 1,524 1,209 11,690 5,661 3,296 1,524 1,209 11,690 (183,558) 347,148 202,026 260,885 626,501 1,000,000 383,466 211,395 117,977 1,712,838 $ 816,442 $ 730,614 $ 413,421 $ 378,862 $ 2,339,339 $ (198,935) $ (20,977) $ (257,071) $ 9,550 $ (467,433) - 20,977 133,984 - 154,961 (189,142) - - 126 (189,016) (77) - - - (77) - - 87,860 - 87,860 (189,219) 20,977 221,844 126 53,728 _L_j $ - $ (35,227) $ 9,676 $ (413,705) M DESCRIPTION OF STATISTICAL SECTION CONTENTS June 30, 2015 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 Capacity — 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. 12-13 Operating Information — These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services the City provides and the activities it performs. 14-16 93 Governmental activities: Net investment in capital assets Restricted for: Capital projects Community development Public safety Public works Debt service Unrestricted Total governmental activities net position City of Diamond Bar Net Position by Component Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year Ended June 30, 2006 2007 2008 2009 2010 $14,593,935 $ 375,216,400 $ 370,949,296 $ 367,529,907 $ 377,940,738 3,323,474 3,446,872 2,912,276 3,526,991 2,260,872 1,296,806 1,013,495 889,176 568,280 725,667 541,482 559,920 243,697 321,747 309,533 305,915 319,815 Note: As allowed by GASB 34, the value of infrastructure placed in service was not included in the net assets until the fiscal year ended June 30, 2007. 94 Schedule 1 2011 2012 2013 2014 2015 $ 381,985,940 $ 382,660,310 $ 378,511,311 $ 372,068,596 $ 368,779,901 146,567 163,603 165,587 135,914 207,205 1,644,861 958,293 1,084,434 1,174,082 1,482,522 453,730 285,508 196,503 140,747 171,928 3,636,487 3,504,339 3,964,252 4,015,113 3,862,123 333,694 2 3 4 3 .2,582,318 18,288,491 18.508.423 20.894.700 20.659.058 95 Expenses: Governmental activities: General government Public safety Highways and streets Community development Parks, recreation and culture Interest on long-term debt Total general expenses 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 Loss on disposal of capital asset Total general revenues Change in net position Net position at beginning of year Restatementof net position Net position at end of year Source: City Finance Department City of Diamond Bar Changes in Net Position Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year Ended June 30, 2006 2007 2008 2009 2010 $ 4,203,123 $ 4,784,314 $ 4,473,666 $ 5,159,300 $ 4,973,685 5,418,005 4,876,435 4,944,729 5,396,083 5,526,099 5,240,568 14,019,550. 12,034,669 13,931,211 12,287,325 2,759,718 2,292,757 2,251,196 1,959,303 1,624,547 3,737,071 4,779,588 5,188,977 4,950,687 5,091,215 423,320 498,042 392,548 177,633 57,948 21,781,805 31,250,686 29,285,785 31,574,217 29,560,819 707,272 262,541 225,553 132,262 131,633 28,414 537,068 632,980 596,375 605,262 1,555,993 3,493,798 2,851,187 1,732,985 2,070,167 1,265,597 996,424 567,302 438,563 430,081 1,260,849 1,385,788 1,581,597 1,705,282 1,754,789 5,281,308 6,968,824 4,307,074 5,588,818 4,358,895 1,150 1,254,314 219,193 2,272,580 15,960,279 10,100,583 14,898,757 10,384,886 12,466,865 25,311,106 3,555,244 3,754,955 3,927,073 4,001,276 3,837,288 718,889 774,757 800,390 633,075 569,916 3,949,349 3,943,345 4,102,177 3,085,223 3,122,229 996,567 1,064;621 1,024,710 1,093,039 1,115,980 416,423 331,096 283,433 199,365 259,384 3,663,061 4,356,641 4,563,127 4,687,515 4,599,922 1,051,922 1,476,010 1,420,988 833,270 618,963 361,622 41,362 4,388 304,463 7,090 14,713,077 15,742,787 16,126,286 14,837,226 14,130,772 3,031,855 (609,142) (2,774,613) (4,270,126) 9,881,059 45,887,235 414,680,540 414,071,398 411.,296,785 407,026,659 $48,919,090 $ 414,071,398 $ 411,296,785 $407,026,659 $416,022,622 Schedule 2 2011 2012 2013 2014 2015 $ 6,370,986 $ 6,384,072 $ 6,942,983 $ 7,301,502 $ 6,524,968 5,591,049 6,104,982 5,831,227 5,627,026 5,929,156 10,619,860 11,248,137 10,197,098 10,599,386 10,225,922 1,969,540 2,126,906 1,980,646 2,346;073 2,587,504 5,153,264 5,559,427 5,591,916 6,463,192 6,300,920 72,592 848,976 487,369 477,201 466,662 29,777,291 32,272,500 31,031,239 32,814,380 32,035,132 118,016 247,248 160,379 770,908 587,081 558,544 491,831 502,948 559,008 523,145 2,400,272 2,555,900 2,604,053 2,671,741 5,536,984 955,380 1,006,971 1,196,806 1,413,094 2,463,932 1,829,409 1,753,585 1,689,497 1,804,189 1,758,319 3,685,378 4,992,856 4,024,537 4,203,990 4,443,765 40,779 1,242,636 690,732 207,971 717,961 9,587,778 12,291,027 10,868,952 11,630,901 16,031,187 4,187,896 3,951,722 4,080,273 4,307,077 4,448;566 642,509 692,162 782,952 851,249 935,355 3,355,127 3,397,259 3,546;239 3,658,327 3,974,564 1,259,471 1,415,924 1,465,666 1,393,584 1,460,342 172,687 202,951 333,250 471,455 442,914 4.,766,225 4,646,985 4,659,994 4,862,100 5,133,910 474,598 145,408 6,307 256,758 244,275 91,975 46,342 533,475 52,891 114,545 (21,057) 1,328,681 - 14,950,488 14,498,753 15,387,099 17,182,122 16,754,471 (5,239,025) (5,482,720) (4,775,188) (4,001,357) 750,526 416,022,622 410,783,597 405,860,546 402,430,513 398,429,156 559,669 1,345,156 (4,016,942) $410,783,597 $405,860,546 $402,430,513 $398,429,156 $ 395,162,740 PA THIS PAGE INTENTIONALLY LEFT BLANK M General fund: Reserved Unreserved Total general fund All other governmental funds: Reserved Unreserved, reported in: Special revenue funds Debt Service Fund Capital projects funds Total all other governmental funds Total fund balances General fund: Nonspendable: Prepaid costs Committed to: Emergency contingencies Unassigned Total general fund All other governmental funds: Nonspendable: Prepaid costs Restricted for: Comm development projects Public safety Highways and streets Capital Projects Debt service Assigned to: Capital Projects Unassigned Total all other governmental funds Total fund balances City of Diamond Bar Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year Ended June 30., Schedule 3 2006 2007 2008 2009 2010 $ 1,310,172 $ 1.,893,287 $ 1,864,387 $ 1,612,181 $ 1,955,477 25,103,444 28,568,263 31,065,127 30,041,357 28,841,621 146,567 164,867 165,587 135,914 207,205 26,413,616 30,461,550 32,929,514 31,653,538 30,797,098 2,274,829 3,311,451 5,810,250 2,754,526 1,735,077 5,485,933 (2,612,373) 5,736,366 4,955,552 5,423,979 5,218,642 (4,681,728) (5,703,854) (2,701,642) (2,020,782) 5,148,389 4,366,089 5,061,948 5,476 863 4,932,937 $31,562,005 $ 34,827,639 $ 37,991,462 $ 37,130,401 $ 35,730,035 2011 2012 2013 2014 2015 41,451 $ 28,114 $ .26,331 $ 62,752 $ 75,887 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 16,726,964 12,616,200 13,010,385 15,199,698 17,656 659 21,268,415 17,144,314 17,536,716 19,762,450 22,232,546 750 1,644,861 958,293 1,084,434 1,174,082 1,482,522 453,730 285,508 196,503 140,747 171,928 3,271,595 3,170,407 3,964,252 4,015,113 3,862,123 146,567 164,867 165,587 135,914 207,205 333.,694 2 3 4 3 2,730 (3,466) (88,639) (71 56 1) 5,850,447 4,579,077 5,410,793 5,377,221 5,652,220 $27,118,862 $ 21,723,391 $ 22,947,509 $ 25,139 671 $ 27,884766 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 RE City of Statistical Changes in Fund Balances, Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Excess (deficiency) of Fiscal Year Ended June 30, 2006 2007 2008 2009 2010 Revenues: expenditures (320,483) 3,623,703 3,184,676 Taxes $ 9,508,757 $ 9,876,760 $ 10,165,881 $ 9,119,375 $ 8,591,893 Special assessments 504,908 541,382 543,561 550,822 555,989 Intergovernmental 8,821,141 11,169,052 9,896,948 12,081,466 11,478,456 Charges for services 870,314 1,002,210 1,111,655 1,460,x28 3,191,416 Fines and forfeitures 589,922 546,902 637,484 601,533 607,936 Licenses and permits 2,389,149 4,247,626 3,121,476 1,445,324 640,287 Investment income 1,250,570 1,716,194 1,629,257 938,053 648,503 Other 792,216 767,457 826,177 11018,955 30,766 Total revenues 24,726,977 29,867,583 27,932,439 27,216,357 25,746,246 Expenditures: $ (548,5881 Debt service as a Current: percentage of noncapital General government 3,551,659 4,402,235 3,987,656 5,071,860 4,435,858 Public safety 5,404,259 4,880,290 4,933,958 5,407,476 5,524,279 Public works 4,769,497 5,114,274 4,926,418 5,607,870" 5,183,964 Parks, recreation and culture 2,613,834 3,475,549 3,714,762 3,673,282 3,655,029 Community development 2,748,539 2,292,757 2,246,496 1,945,951 1,604,220 Capital outlay 5,320,597 5,344,935 4,271,890 5,508,167 5,161,924 Debt service: Principal retirement 235,000 240,000 255,000 265,000 280,000 Interest and fiscal charges 404,075 493,840 411,583 187,212 33,904 Total expenditures 25,047,460 26,243,880 24,747,763 27,666,818 25,879,178 Excess (deficiency) of revenues over (under) expenditures (320,483) 3,623,703 3,184,676 (450,461) (132,932) Other financing sources (uses): Bond issued or refinancing Bonds discount or premium Transfers in 6,469,523 6,030,764 7,266,149 6,629,225 4,379,718 Transfers out (6,733,961) (8,354,106) (7,608,749) (7,039,825) (4,795,374) Proceeds from sale of capital asset Total other financing sources (uses) (264,438) (323,342) (342;600) (410,600) (415,656) Net changes in fund balances $ (584,921) $ 3,300,361 $ 2,842,076 $ (861,061) $ (548,5881 Debt service as a percentage of noncapital expenditures 3.18% 2.91% 2.89% 1.77% 1.35% Source: City Finance Department 100 Schedule 4 2011 2012 2013 2014 2015 $ 9,646,883 $ 9,664,801 $ 10,200,419 $ 10,638,609 $ 10,730,234 556,562 547,209 550,609 549,402 672,492 9,441,959 11,053,326 10,427.,352 10,281,985 11,185,489 3,390,367 3,190,675 3,238,165 3,321,883 3,344,356 567,575 509,166 522,142 582,844 523,145 818,913 1,127,569 1,238,626 1,542;765 5,474,765 499,377 183,507 30,116 281,752 273,656 113,578 54,634 551,710 85,558 136,786 25,035,214 26,330,887 26,759,139 27 284,798 32,340,923 4,977,021 5,485,001 4,214,834 5,115,321 5,040,491 5,580,507 5,731,595 5,678,614 5,602,021 5,914,404 5,002,456 6,609,087 5,263,046 5,698,765 5,216,083 3,712,194 4,090,551 4,050,161 4,406,954 4,225,938' 1,950,125 2,114,433 2,010,040 2,225,647 2,540;430 11,480,595 6,702,615 3,031,168 2,518,617 4,646,891 290.,000 12,510,000 335,000 350,000 365,000 37,461 406,626 502,291 492,159 481,656 33,040,359 43,649,908 25,085,154 26,409,484 28,430,893 (8,005,145) (17,319,021) 1,673,985 875,314 3,910,030 11,790,000 - - 252,381 - - - 2,929,528 6,085,337 5,195,892 4,856,728 7,084,629 (3,535,556) (6,494,449) (5,690,201) (5,822;286) (8,249,564) 2,282,406 - (606,028) 11,633,269 (494,309) 1,316,848 (1 164935) $(8,611,173) $ (5,685,752) $ 1,179,676 $ 2,192,162 $ 2,745,095 1.45% 35.00% 3.49% 3.35% 3.48% THIS PAGE INTENTIONALLY LEFT BLANK 102 City of Diamond Bar Schedule 5 Assessed and Estimated Actual Values of Taxable Property 2005/06 - 2014/15 Taxable Property Values (unaudited) Ficscal Year Real Property Less Total Taxable Total Ended Secured Unsecured Other Tax Assessed Direct June 30. Property Property Property Exemptions Value Tax Rate % Change 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 6,824,177,617 109,704,881 0. 39,859,238 6,894,023,460 0.05485 7.35% 2008-09 7,151,359,322 99,170,064 0 48,909,164 7,201,620,222 0.05270 4.46% 2009-10 7,071,193,381 90,528,493 0 66,422,679 7,095,299,195 0.05274 -1.48% 2010-11 7,183,008,793 81,410,401 0 70,706,628 7,193,712,566 0.05270 1.39% 2011-12 7,347,032,537 77,283,606 0 74,296,191 7,350,019,952 0.05268 2.17% 2012-13 7,471,528,800 76,724,231 0 78,856,697 7,469,396,334 0.05267 1.62% 2013-14 7,765,883,788 69,544,511 0 83,574,453 7,751,853,846 0.05264 3.78% 2014-15 8,201,610,010 70,524,426 0 83,189,280 8,188,945,156 0.05260 5.64% Net Assessed Value $9,000,000,000 $6,000,000,000 $7,000,000,000 -- - - $6,000,000,000 $5,000,000,000 -- 0 $4,000,000,000 $3,000,000,000 $2,000,000,000 - - $1,000,000,000 $- 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 Fiscal Year 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. 103 City of Diamond Bar Direct and Overlapping Property Tax Rates (Rate per $100 of Assessed Value) Agency 2005/06 2006/07 2007/08 2008/09 2009/10 Basic Levy* 1.00000 1.00000 1.00000 1.00000 1.00000 County Detention Facilities 1987 Debt 0.00080 0.00066 0.00000 0.00000 0.00000 LA County Flood Control 0.00005 0.00005 0.00000 0.00000 0.00000 Metropolitan Water District 0.00520 0.00470 0.00450 0.00430 0.00430 Mt. San Antonio College 0.02122 0.02530 0.01750 0.02333 0.02571 Pomona Unified School Dist 0.12488 0.12401 0.11379 0.11577 0.14546 Walnut Valley Unified School Dist 0.09140 0.08749 0.08462 0.11297 0.11674 Total Direct & Overlapping Tax Rates 1.2436 1.2422 1.2204 1.2564 1.2922 City's Share of 1% Levy Per Prop 13* 0.05192 0.05192 0.05192 0.05192 0.05192 General Obiligation Debt Rate Redevelopment Rate` Total Direct Rate* 0.05288 0.05280 0.05485 0.05270 0.05274 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. 104 Schedule 6 2010/11 2011/12 2012/13 2013/14 2014/15 1.00000 1.00000 1.00000 1.00000 1.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00370 0.00370 0.00350 0.00350 0.00350 0.02636 0.02642 0.02896 0.02023 0.02129 0.17721 0.17364 0.18488 0.16407 0.16599 0.11839 0.11735 0.12554 0.11342 0.11510 1.3257 1.3211 1.3429 1.3012 1.3059 0.05192 0.05192 0.05192 0.05192 0.05192 0.05270 0.05268 0.05267 0.05264 0.05260 105 Current Taxpayers Roic California LLC SRGMF South Grand Diamond Bar Diamond Bar Gateway Corp Inc Pacifica Trenton Holdings -2 LLC Roic DBTC LLC Target Corporation Muller Rock 2 Gateway Millenium Diamond Road Foremost Diamond Ranch Margaret M. Tam Trust ETAL Tap Ten Total City Total Taxpayers Nine Years Ago Hampton Apartments at Diamond Bar LP Behringer Harvard Western Portfo Pacifica Trenton Center LP Gem Gateway Limited Inc Muller Rock 2 Gateway Millennium Diamond Road Partners LLC Margaret M. Tam Trust An Diamond Bar Emerald Pointe Apartments LLC H R Barros Family Ltd Partnership Top Ten Total City Total Source: Hdl Conan & Cone. City of Diamond Bar Top 10 Property Taxpayers Current Year and Nine Years Ago 2014-15 Assessed Valuation $ 48,217,907 45,449,908 40,000,000 30,236,654 27,926,208 26,556,094 26,254,959 23,869,795 18,841,989 18,103,517 $ 305,457,031 $ 8,188,945,156 2005-06 Assessed Valuation 34,100,000 29,441,806 27,300,000 25,768,277 19,482,061 17,300,000 15, 923,105 15,886,720 15,474,148 15,070,875 $ 215,746,992 $ 5,874,950,276 Schedule 7 Percentage of Total Net Assessed Valuation 0.59% 0.56% 0.49% 0.37% 0.34% 0.32% 0.32% 0.29% 0.23% 0.22% 3.73% Percentage of Total Net Assessed Valuation 0.58% 0.50% 0.46% 0.44% 0.33% 0.29% 0.27% 0.27% 0.27% 0.26% 3.67% City of Diamond Bar Source: Los Angeles County Auditor/Controller. City Finance Department 107 Property Tax Levies and Collections Schedule 8 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 2006 $ 3,068,292 $ 2,761,804 90.01% $ 306,489 9.99% 2007 3,351,647 3,090,289 92.20% 261,359 7.80% 2008 3,598,889 3,276,908 91.05% 321,981 8.95% 2009 3,760,371 3,436,585 91.39% 323,786 8.61% 2010 3,704,133 3,412,996 92.14% 291,137 7.86% 2011 3,750,806 3,505,792 93.47% 245,015 6.53% 2012 3,844,101 3,506,696 91.22% 337,405 8.78% 2013 3,908,533 3,778,461 96.67% 130,072 3.33% 2014 4,075,791 3,960,684 97.18% 115,107 2.82% 2015 4,326,040 4,189,390 96.84% 136,650 3.16% Source: Los Angeles County Auditor/Controller. City Finance Department 107 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 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 2013 11,135,000 0 11,135,000 2014 10,785,000 0 10,785,000 2015 10,420,000 0 10,420,000 Schedule 9 Total % of Debt Primary Personal Per Government Income (b) Capita (b) $ 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 0.62% 205 11,135,000 0.56% 198 10,785,000 0.54% 191 10,420,000 0.54% 185 Note: (a) Details regarding the City's outstanding lease revenue bonds can be found in the notes to the financial statements. (b) Details regarding the City's population and personal income can be found in the Demographic and Economic Statistics Table. Source: City Finance Department 108 City of Diamond Bar Schedule 10 Direct and Overlapping Debt June 30, 2015 (unaudited) Gross Bonded %Applicable Net Bonded Debt Balance To City (1) Debt Direct Debt as of June 30, 2015 Diamond Bar Lease Revenue Bond $ 10,420,000 100.000 $ 10,420,000 Overlapping Debts as of June 30, 2015 (2) 330.10 Metropolitan Water District 53,296,395 0.842 448,799 809.53 Mt San Antomio CCD 2001 Series C 2006 1,975,000 10.867 214,617 809.54 Mt San Antonio CCD DS 2001, 2008 Series D 21,706,654 10.867 2,358,797 809.56 Mt San Antonio CCD DS 2008 Series 13A 203,861,691 10.867 22,153,041 809.57 Mt San Antonio CCD DS 2008 Series 2013B 10,640,000 10.867 1,156,217 809.58 Mt San Antonio CCD DS 2013 Series A 73,910,000 10.867 8,031,579 809.59 Mt San Antonio CCD DS 2013 Series B 47,085,000 10.867 5,116,586 915.62 Pomona Unified School District 2000 SerA 14,800,000 20.188 2,987,876 915.64 Pomona Unified SD Refunding 2001 Ser A 14,305,000 20.188 2,887,944 915.68 Pomona Unified School District 2002 Ser D 7,711,052 20.188 1,556,734 915.69 Pomona Unified School District 2002 Ser E 31,185,000 20.188 6,295,738 915.70 Pomona Unified School DS 2007 Ref Bonds 42,040,000 20.188 8,487,183 915.71 Pomona Unified School District 2008 Series A 15,170,000 20.188 3,062,573 915.72 Pomona USD DS 2008 Series B 26,675,000 20.188 5,385,243 915.73 Pomona USD 2008 Series C 14,000,000 20.188 2,826,369 915.74 Pomona USD DS 2012 Refunding Bond Series A 23,000,000 20.188 4,643,321 915.75 Pomona USD DS 2012 Refunding Bond Series B 19,650,000 20.188 3,967,011 915.76 Pomona USD DS 2008 Series D QSCBS 24,590,000 20.188 4,964,316 980.60 Walnut Valley Unified USD DS 2000 Series E 11,428,114 59.259 6,772,213 980.61 Walnut Valley Unified SD 2005 Ref Bond 5,266,837 59.259 3,121,087 980.62 Walnut Valley Unified SD 2007 Series A (Measure S) 620,000 59.259 367,407 980.63 Walnut Valley Unified SD 2007 Series A (Measure Y) 27,145,000 59.259 16,085,918 980.64 Walnut Valley Unified SD 2011 Refunding 11,525,000 59.259 6,829,626 980.65 Walnut Valley USD 2007 Series B (Measure S) 6,355,887 59.259 3,766,450 980.66 Walnut Valley USD 2007 Series B (Measure Y) 27,658,541 59.259 16,390,239 980.67 Walnut Valley USD 2012 Ref Bonds 35,565,000 59.259 21,075,546 Total Overlapping Debts: 771,165,171 160,952,431 Grand Total Direct and Overlapping Debt: $ 781,585,171 $ 171,372,431 Debt to Assessed Valuation Ratios as of June 30, 2015: 2014/15 Net Assessed Valuation: $ 8,188,945,156 Direct Debt 0.13% $185 2014 Total City Population: 56,426 Overlapping Debt 1.97% $2,852 Total Debt 2.10% $3,037 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 109 Fiscal Year Net assessed value Add back: Exemptions Gross assessed value Conversion percentage Adjusted assessed valuation Debt limit percentage Debt limit City Debts: Revenue bonds Legal debt margin Fiscal Year Net assessed value Add back: Exemptions Gross assessed value Conversion percentage Adjusted assessed valuation Debt limit percentage Debt limit City Debts: Revenue bonds Legal debt margin City of Diamond Bar Computation of Legal Debt Margin Last Ten Fiscal Years (unaudited) Schedule 11 2011 2012 2013 2014 2015 $ 7,193,712,566 $ 7;350,019,952 $ 7,469,396,334 $ 7,751,853,846 $ 8,188,945,156 70,706,628 74,296,191 78,856,697 83,574,453 83,189,280 7,264;419,194 7,424,316,143 7,548,253,031 7,835,428,299 8,272,134,436 25% 25% 25% 25% 25% 1,816,104,799 1,856,079,036 1,887,063,258 1,958.,857,075 2,068,033,609 15% 15% 15% 15% 15% 272,415,720 278,411,855 283,059,489 293,828,561 310,205,041 12,190,000 11,470,000 11,135,000 10,785,000 10;420,000 $ 260,225,720 $ 266,941,855 $ 271,924,489 $ 283,043,561 $ 299,785,041 2006 2007 2008 2009 2010 $ 5,874,950,276 $ 6,421,927,342 $ 6,894,023,460 $ 7,201,620,222 $. 7,095,299,195 51,408,286 28,682,577 39,859,238 48,909,164 66,422,679 5,926,358,562 6,450,609,919 6,933,882,698 7,250,529,386 7,161,721,874 25% 25% 25% 25% 25% 1,481,589;641 1,612,652,480 1,733,470,675 1,812,632,347 1,790,430,469 15% 15% 15% 15% 15% 222,238,446 241,897,872 260,020,801 271,894,852 268.,564,570 13,520,000 13,280,000 13,025,000 12,760,000 12,480,000 $ 208,718,446 $ 228,617,872 $ 246,995,601 $ 259,134,852 $ 256,084,570 The Government Code of the State of California providesfor a legal debt limit of 15% of gross assessed valuation. However, this provision was enacted when assessedvaluation wasbased 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 Isle, City of Diamond Bar Demographic and Economic Statistics General Information Date of Incorporation April 18, 1989 Form of Government Council -Manager Area 15 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) Schedule 12 Single Family Residential Full Value Sales (01/01/2012-07/31/2015) Personal Per Capita Median % Year Pop 25+ Pop 25+ Calendar Change Income Personal Unemployment Median High School Bachelor Year Population (In Thousands) Income Rate Age Degree Degree 7.00% 2015 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% 2012 56,099 1,991,290 35,496 6.60% 40.6 92.6% 48.8% 2013 56,400 1,984,772 35,191 5.40% 41.3 92.4% 49.7% 2014 56,426 1,919,782 34,023 5.30% 40.9 92.0% 48.4% Single Family Residential Full Value Sales (01/01/2012-07/31/2015) Data Source: L.A. County Recorder HdL Cornen & Cone 111 Median % Year Full Value Sales Average Price Median Price Change 2012 789 $ 484,681 $ 417,500 2013 814 $ 591,380 $ 500,000 19.76% 2014 701 $ 660,281 $ 535,000 7.00% 2015 417 $ 647,549 $ 555,000 3.74% Data Source: L.A. County Recorder HdL Cornen & Cone 111 City of Diamond Bar Schedule 13 Principal Employers (unaudited) Current Fiscal Year and Nine Fiscal Years Ago 2015 Number of Percent of Company Name Employees Rank Employment Walnut Valley Unified Schools District 2000 1 6.99% South Coast Air Quality Management 800 2 2.80% Allstate Insurance - Claim Dept 485 3 1.70% Travelers Insurance 475 4 1.66% Kaiser Permanente 400 5 1.40% Pomona Unified School District 385 6 1.35% QTC/Lockheed 250 7 0.87% Liferay 202 8 0.71% Wells Fargo Bank 180 9 0.63% Insperity 180 10 0.63% Total 5,357 18.74% Total city employment 28,600 in 2015. 2006 Number of % of City Company Name Employees Rank Employment South Coast Air Quality Management 750 1 n/a Avnet 600 2 n/a Allstate Insurance Co 550 3 n/a Acosta Sales & Marketing Group 450 4 n/a St Paul Travelers 400 5 n/a Diamond Bar High School 200 6 n/a Lab Support Inc 200 7 n/a Baybrook Services 120 8 n/a Goodrich Corp 120 9 n/a Century 21 Diamond Realty 100 10 n/a Total 3,490 n/a Sources: (1) State of California - Labor Market Info (2) Info USA - Government Division (3) City Manager's Office 112 City of Diamond Bar Schedule 14 Full-time and Part-time City Government Employees by Function/Program 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 emplyee is scheduled to work 2,080 hours per year (including vacation and sick leave). Source: City Finance Department 113 Fiscal Year Ended June 30, Function 2011 2012 2013 2014 2015 General government 24 23 24 24 25 Community development 8 8 8 8 8 Community services 75 75 87 70 73 Public works 9 9 8 8 9 Total 116 115 127 110 115 Fiscal Year Ended June 30, Function 2006 2007 2008 2009 2010 General government 22 21 24 25 21 Community development 8 8 6 7 8 Community services 77 74 69 71 75 Public works 7 8 10 10 9 Total 114 111 109 113 113 Note: The City is a contract city and as such contracts for many of its services. This includes police services, fire services, building and safety services, engineering, road maintenance and landscape maintenance. A full-time emplyee is scheduled to work 2,080 hours per year (including vacation and sick leave). Source: City Finance Department 113 City of Diamond Bar Schedule 15 Operating Indicators by Function Last Ten Fiscal Years Public works: (in fiscal year) (3) Street resurfacing (miles) 12.0 Fiscal Year Ended June 30, 8.3 12.5 Function 2011 2012 2013 2014 2015 Police:(in fiscal year) (1) Number of recreation classes(5) 2,115 2,096 2,082 2,623 Physical arrests 647 737 630 494 522 Street Sweeping Parking Citation 4,137 3,766 3,776 5,774 5,887 Fire: (in fiscal year) (2) 2006 2007 2008 2009 2010 Number of emergency calls 2,594 2,516 2,604 2,760 2,820 Inspections 1,202 1,287 1,477 1,434 1,413 Public works: (in fiscal year) (3) Street resurfacing (miles) 12.0 9.2 8.3 12.5 17.0 Parks and recreation:(in fiscal year)(4) Number of recreation classes(5) 2,115 2,096 2,082 2,623 2,591 Number of facility rentals 4,147 4,270 4,332 4,178 4,491 Fiscal Year Ended June 30, Function 2006 2007 2008 2009 2010 Police: (1) Physical arrests 558 582 543 591 700 Street Sweeping Parking Citation 5,790 5,684 5,200 5,103 5,110 Fire Number of emergency calls 2,592 2,612 2,595 2,561 2,654 Inspections 837 1,114 1,085 1,100 979 Public works: (3) Street resurfacing (miles) 16.8 19.6 18.5 13.8 23.3 Parks and recreation:(4) Number of recreation classes 1,376 1,558 1,569 1,315 2,456 Number of facility rentals 4,305 4,555 4,103 4,299 4,111 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. 114 (a) The City fully implemented the new reporting model of the Infrastructure Valuation and Asset Management System in accordance with GASB 34 in FY2007. Sources: (1) Police 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. 115 City of Diamond Bar Schedule 16 Capital Asset Statistics by Function Last Ten Fiscal Years Fiscal Year Ended June 30, Function 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Public safety (1) Police: Station 1 1 1 1 1 1 1 1 1 1 Patrol units (all shifts combined) 19 19 18 18 18 18 18 18 18 18 Fire stations (2) 3 3 3 3 3 3. 3 3 3 3 Highways and streets (3) Streets (miles) 128 128 128 128 129.4 129.4 129.4 129.4 129.4 129.4 Streetlights (a) 233 233 233 294 294 294 294 294 294 Traffic signals (a) 74 74 74 76 76 76 76 76 76 Culture and recreation:(4) Parks acreage (developed) 62.7 62.7 62.7 62.7 62.7 63.6 67.9 67.9 68.8 68.8 Parks acreage (undeveloped) 439.0 439.0 439.0 439.4 439.4 440.3 440.3 440.3 440.3 440.3 Parks 11 11 11 12 12 13 14 14 14 14 Public Tennis courts 8 8 8 8 8 8 8 8 8 8 Community centers 3 3 3 3 3 3 3 3 3 3 Golf Course:(5) County golf courses 1 1 1 1 1 1 1 1 1 1 Sewer (3) Sanitary sewers (miles) (a) 157 157 157 158.4 158.4 158.4 161.21 16121 161.21 (a) The City fully implemented the new reporting model of the Infrastructure Valuation and Asset Management System in accordance with GASB 34 in FY2007. Sources: (1) Police 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. 115 THIS PAGE INTENTIONALLY LEFT BLANK 116 Agenda # 6.5 Meeting Date: 1 111 712 01 5 CITY COUNCIL AGENDA REPORT TO: Honorable Mayor and Member he City Council VIA: James DeStefano, City Man g TITLE: RESOLUTION NO, 15 -XX OF THE CITY COUNCIL OF THE CITY OF DIAMOND BAR APPROVING THE APPLICATION FOR GRANT FUNDS FROM THE LOS ANGELES COUNTY REGIONAL PARK AND OPEN SPACE DISTRICT FOR FOURTH SUPERVISORIAL DISTRICT 1996 SAFE NEIGHBORHOOD PARKS PROPOSITION (PROP A) FUNDING FOR STARDUST MINI PARK ADA RETROFIT AND APPROVES THE ADOPTION OF A YOUTH EMPLOYMENT PLAN FOR THE PROJECT RECOMMENDATION: Adopt. FINANCIAL IMPACT: Currently the project is budgeted with City of Diamond Bar General Fund Reserves and CDBG funds. The estimated cost of construction is $325,762; however, the project is going through a value engineering process and the final cost is expected to be lower. Staff is requesting $300,000 of Prop A "Safe Parks Act' funding for this project, which is the maximum amount that can be requested. BACKGROUND: Stardust Mini Park is one of two parks in the process of design for ADA retrofitting by Architerra Design Group. Stardust is a developed .91 acre mini - park located at 1322 Stardust Drive. The intent is to retrofit this site to remove architectural barriers and to create totally accessible facilities. This includes the tot lot, walkways, signage, picnic area, drinking fountain and benches. Recently, the tot lot was removed because it was obsolete and no longer met updated safety standards. New drainage improvements are also planned for the park. DISCUSSION: The application for this grant is being prepared by Community Services staff. The application is due December 3, 2015, This Resolution is a required element of the grant application. The grant criteria states the project must be shovel -ready, fully funded, and set to be completed by December 2016. This project meets this criteria as the design is near completion and construction could go out to bid once the grant is awarded. = WWW 1 Alison Meyers r C.S. Coordinator RE:/Rob B 4116 ae Director of Community Services RESOLUTION NO. 2015 — RESOLUTION OF THE CITY COUNCIL OF CITY OF THE DIAMOND BAR APPROVING THE APPLICATION FOR GRANT FUNDS FROM THE LOS ANGELES COUNTY REGIONAL PARK AND OPEN SPACE DISTRICT FOR FOURTH SUPERVISORIAL DISTRICT 1996 SAFE NEIGHBORHOOD PARKS PROPOSITION (PROP A) FUNDING FOR STARDUST MINI PARK ADA RETROFIT AND APPROVES THE ADOPTION OF A YOUTH EMPLOYMENT PLAN WHEREAS, the people of the County of Los Angeles on November 3, 1992, and on November 5, 1996 enacted Los Angeles County Proposition A, Safe Neighborhood Parks, Gang Prevention, Tree -Planting, Senior and Youth Recreation, Beach and Wildlife Protection (the Propositions), which among other uses, provides funds to public agencies and nonprofit organizations in the County for the purpose of acquiring and/or developing facilities and open space for public recreation; and WHEREAS, the Propositions also created the Los Angeles County Regional Park and Open Space District (the District) to administer said funds; and WHEREAS, the District has set forth the necessary procedures governing application for grant funds under the Propositions, and WHEREAS, the District's procedures require the City of Diamond Bar to certify, by resolution, the approval of the application before submission of said application(s) to the District; and WHEREAS, said application contains assurances that the City of Diamond Bar must comply with; and WHEREAS, the City of Diamond Bar certifies, through this resolution, that the application is approved for submission to the District; and WHEREAS, the City of Diamond Bar will enter into an Agreement with the District to provide funds for acquisition and development projects. WHEREAS, the District's procedures require the adoption of a Youth Employment Plan for development projects by the governing body of the agency. NOW, THEREFORE, BE IT RESOLVED THAT THE CITY OF DIAMOND BAR HEREBY: 1. Approves the filing of an application with the Los Angeles County Regional Park and Open Space District for Funds for the above project; and 2. Certifies that the City of Diamond Bar understands the assurances and certification in the application form; and 3. Certifies that the City of Diamond Bar has, or will have, sufficient funds to operate and maintain the project in perpetuity; and 4. Certifies that the City of Diamond Bar will sign and return, within 30 days, both copies of the project agreement sent by the District for authorizing signature; and 5. Approves the adoption of a Youth Employment Plan for the project (see attached); and 6. Appoints the City Manager or designee, to conduct all negotiations, and to execute and submit all documents including, but not limited to, applications, agreements, amendments, payment requests and so forth, which may be necessary for the completion of the aforementioned project. Passed, approved and adopted this Seventeenth day of November 2015 Steve Tye Mayor I, Tommye Cribbins, City Clerk of the City of Diamond Bar, do hereby certify that the foregoing Resolution was passed, approved and adopted at a regular meeting of the City Council of the City of Diamond Bar held on 17th day of November, 2015 by the following vote: AYES: NOES: ABSENT: ABSTAINED: Tommye Cribbins, City Clerk City of Diamond Bar City of Diamond Bar Los Angeles County Regional Park & Open Space District 2015 Countywide Competitive Grant Program Youth Employment Plan 11/10/2015 Background: As part of the Los Angeles County Regional Park & Open Space District 2015 Countywide Competitive Grant Program a youth employment plan must be adopted. Tasks that may be performed by at -risk youth through the California Conservation Corps: 1. Clear and grub planting areas; remove non -drought tolerant plants. 2. Plant drought tolerant plants in hydro zones. 3. Install mulch in drought tolerant planting areas. 4. General maintenance and servicing of the project, Estimated Cost of Youth Employment: Total estimated hours of youth employment: 240 Cost per hour: $30.00 Total estimated cost of youth employment: $7,200.00 Method of Youth Employment: The City of Diamond Bar is contracting with the San Gabriel Valley Conservation Corp in conformance with the L. A. County definition of "at -risk youth" as stated by the Los Angeles County Regional Park and Open Space District. "At -Risk Youth Statement: An individual is considered to be an at -risk youth for purposes of Proposition A if he/she is between 14 and 24 years of age and meets the following definition: "Any individual 14 to 24 years of age who is involved in or is at risk of involvement in any of the following: drug and/or alcohol abuse, adolescent pregnancy, single parenthood, physical and/or emotional abuse, gang activity, violence and vandalism, poverty, family unemployment, truancy, and academic performance below grade level or failing to complete high school." Youth Employment Goal: Under the provisions of the Los Angeles County Regional Park and Open Space District policy of the employment of at -risk youth, the Youth Employment Goal (YEG) of the City of Diamond Bar was established through the terms of the 1992 and 1996 Park Bond Act. Recipients of the Bond Acts were requested to develop a Youth Employment Plan to benefit area youth. This Maintenance and Servicing fund for the City of Diamond Bar is currently $108,918.51. For the Stardust Mini Park Retrofit costs would be split between the Youth Employment Goal of the Maintenance and Servicing Funds and the Los Angeles County Regional Park & Open Space District 2015 Countywide Competitive Grant. For the purpose of this project the San Gabriel Valley Conservation Corp will be contracted with to do the following work: Contracting with a local Conservation Corp to: 1. Install amenities at Stardust Park. 2. Plant drought tolerant plants. 3. Install mulch in drought tolerant planting areas. 4. General maintenance and servicing of the project. Estimated Cost of Youth Employment: 1. Total estimated hours of youth employment: 240 2. Cost per hour: $30.00 3. Total estimated cost of youth employment: $7,200.00 Method of Youth Employment: The City of Diamond Bar will contract with a local Conservation Corp in conformance with the L. A. County definition of "at -risk youth" as stated by the Los Angeles County Regional Park and Open Space District. At -Risk Youth Statement: An individual is considered to be an at -risk youth for purposes of Proposition A he/she is between 14 and 24 years of age and meets the following definition: "Any individual 14 to 24 years of age who is involved in or is at risk of involvement in any of the following: drug and/or alcohol abuse, adolescent pregnancy, single parenthood, physical and/or emotional abuse, gang activity, violence and vandalism, poverty, family unemployment, truancy, and academic performance below grade level or failing to complete high school." CITY COUNCIL TO: Honorable Mayor and Members of the City Council Agenda 4 7 .1 Meeting Date: NovembeN 17, 2015 AGENDA REPORT VIA: James DeStefano, City Mana TITLE: ADOPTION OF RESOLUTION 2 15 -XX ASSESSING A NUISANCE ABATEMENT LIEN/SPECIAL ASSESSMENT AGAINST 783 BOWCREEK DRIVE. :7xK61J1ILhtl=1ZU7ell1[9]24R Receive staff report, open Public Hearing, receive public comment, close the Public Hearing, and adopt Resolution 2015 -XX. FINANCIAL IMPACT: The City has incurred nuisance abatement and administrative costs in the amount of $7,310.36. BACKGROUND: The City's Neighborhood Improvement Division works proactively to enforce the Municipal Code and ensure that property maintenance standards remain high. During routine patrols, Neighborhood Improvement staff found the residential property at 783 Bowcreek Drive to be in violation of the landscaping maintenance standards set forth under Section 22.34.30 of the Municipal Code. Observations included weeds, rank growth and other overgrown, dead or diseased vegetation throughout the front, side and rear yards. In an effort to correct these violations, the following actions were taken: • A Courtesy Notice to Correct Violation was issued on April 13, 2015. • A letter requesting compliance was mailed on April 21, 2015. • A final Courtesy Notice was issued on May 4, 2015. • An Administrative Citation was issued on May 28, 2015. • An Administrative Citation was issued on June 9. 2015. Each notice and citation was met without corrective action by the property owner. Because of the owner's continued failure to correct landscaping violations, the Community Development Director declared the property a public nuisance, and on July 6, 2015 issued a Notice and Order to Abate. The property owner was given 10 days to correct the documented landscaping issues. The notice was sent to the property owner via US Mail and physically posted on the property, indicating that if the violations were not abated within the 10 -day period, the City would complete the work with all related costs of work assessed against the property. 104? 069.1 Because the July 6, 2015 Notice and Order did not explicitly order the owner to abate overgrown vegetation in the rear yard, the City Prosecutor advised staff to obtain additional evidence to include abatement of the rear yard overgrowth. The Community Development Director issued a revised Notice and Order on August 6, 2015 which the additional requirement to abate the rear yard. Again, the notice was sent to the property owner via US Mail and physically posted on the property, indicating that if the violations were not abated within the 10 -day period, the City would complete the work with all related costs of work assessed against the property. Once again, the property owner failed to comply or respond to the Notice of Abatement. On August 18, 2015, the City obtained an Abatement Warrant (Warrant No. 46 from the Los Angeles Superior Court, East Judicial District/Pomona Branch), enabling the City or its agent to perform nuisance abatement at the property. City staff and contractors entered the property on August 20, 2015 to perform the work authorized by the Superior Court, which included removal of all weeds, and dead/dying/overgrown vegetation from the front yard, the east side yard, and the rear yard. On August 27, 2015 the City filed a Return on Abatement Warrant to record the City's abatement of the nuisance. On November 2, 2015, the City issued a written notice to the property owner that the City Council would hold a public hearing at the regularly scheduled November 17, 2015 City Council meeting to consider placing a lien/special assessment in the amount of $7,310.36 to recover full abatement costs that are itemized in the attached Cost Report (Attachment 2) and summarized below to include: • Abatement labor costs for Emerald Landscaping totaling $394.50. • Staff time of 37 hours, as itemized in the Cost Report totaling $2,031.36. • City Prosecutor costs totaling $4,884.50. This hearing before the City Council provides the property owner or their representative the opportunity to present written or oral protests or objections. Pursuant to Government Code section 38773.5(c) "the property may be sold after three years by the tax collector for unpaid delinquent assessments." Notice of the public hearing was posted on the property and sent to the owner via US Mail certified return receipt requested and First Class. Notice of the hearing did not require advertisement in local newspapers as the Report of Abatement Costs and Notice of Pubic Hearing posted on the property and mailed to the owner on record fully satisfy the notification requirements set forth under Section 22.34.070 of the Municipal Code. Pursuant to Diamond Bar Municipal Code Section 22.34.070 and Government Code Section 38773.5, the City Council has the authority to assess a lien/special assessment on property where the City incurred costs to abate a public nuisance. Staff recommends that the City Council consider this report, open the Public Hearing, receive public comment, close the Public Hearing and consider adoption of the Resolution and Cost Report for recovery of nuisance abatement costs in the amount of $7,310.36 Upon approval, the appropriate documentation will be certified and filed with the County of Los Angeles as required. PreparedZI �/ Reviewed b'— y-/ , ^ Alfa LopP Greg Gubman, AICP Management nalyst Community Development Director 1042069.1 Attachments: 1. Resolution 2015 -XX. 2. Notice of City Council Hearing and Report of Abatement Costs dated November 2, 2015. 3. Emerald Landscaping Estimate dated August 4, 2015. 4. Los Angeles County Superior Court Abatement Warrant dated August 18, 2015. 5. Notice and Order to Abate a Public Nuisance dated August 6, 2015. - 6. Administrative Citations dated May 28, 2015 and June 9, 2015, 7. Courtesy Notice dated May 4, 2015. 8. Letter to Correct Code Violations April 21, 2015. 9. Courtesy Notice dated April 13, 2015. 10. Photographs dated April 21, 2015 through August 20, 2015. 11. Diamond Bar Municipal Code Sections 22.34.070. 104,069.1 ATTACHN ENT 1 RESOLUTION NO. 2015 -XX A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DIAMOND BAR CONFIRMING A COST REPORT FOR NUISANCE ABATEMENT COSTS CONCERNING 783 BOWCREEK DRIVE, DIAMOND BAR, CA [APN: 8281-043-065] AND ESTABLISHING A SPECIAL ASSESSMENT AND LIEN THEREOF WHEREAS, the Diamond Bar Community Development Department (hereafter the "Department'), pursuant to the procedures set forth in Section 22.34.070 of the Diamond Bar Municipal Code (hereafter, "Code"), caused the abatement of public nuisance conditions at 483 Bowcreek Drive, Diamond Bar, CA 91765 (hereafter the "Subject Property") on August 18, 2015 with an Abatement Warrant from the Los Angeles Superior Court [Warrant No. 46]. WHEREAS, on November 2, 2015, the Department duly served Lijun Wang and Run Wang, the record owners of the Subject Property, with a Cost Report (containing an account of abatement costs totaling $7,310.36) and a Notice of City Council Hearing on Assessment on November 17, 2015 at 6:45 p.m. in the South Coast Air Quality Management District Main Auditorium, located at 21865 Copley Drive, Diamond Bar, CA. Said notice also informed Lijun Wang and Run Wang, and other interested persons, of the right to present a written or oral protest to the Cost Report. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Diamond Bar as follows: Section 1. Having considered the Cost Report and any oral and written protests or objections thereto, the City Council hereby confirms the Cost Report totaling $7,310.36 in abatement costs. Section 2. Lijun Wang and Run Wang are liable for the confirmed abatement costs of $7,310.36 pursuant to Section 22.34.070 (g) of the Code. The confirmed abatement costs of $7,310.36 also constitute a special assessment and lien against the Subject Property described below pursuant to Section 22.34.070 0)(3) of the Code. Pursuant to Government Code Section 38773.5(c) "the property may be sold after three years by the tax collector for unpaid delinquent assessments." Street Address: 783 Bowcreek Drive, Diamond Bar, CA 91765 L.A. County Assessor Parcel No.: 8281-043-065 Legal Description: Lot 55 of Tract No. 42582, as per Map recorded in Book 1033 of maps, pages 75 to 83 inclusive, in the office of the Los Angeles County Recorder. 1o420M,1 ATTACHMENT Section 3. A certified copy of the Cost Report shall be attached to this Resolution and constitute a part hereof. Section 4. A certified copy of the Resolution shall be mailed via certified mail to the property owner. Section 4. The City Clerk shall attest and certify to the passage and adoption of this Resolution. PASSED, APPROVED, AND ADOPTED this 171h day of November, 2015. Steve Tye, Mayor I, Tommye A. Cribbins, City Clerk of the City of Diamond Bar, California, do hereby certify that the foregoing Resolution No. 2015 -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 17th day of November, 2015, by the following vote, to wit: AYES: COUNCILMEMBERS: NOES: COUNCILMEMBERS: ABSENT: COUNCILMEMBERS: ra:1.1raIi1q,n01[yu�LYil0�•JI0.1:3:05 1042068.1 Tommye A. Cribbins, City Clerk Steve Tye Mayor Nancy A. Lyons Mayor Pro Tern Carol Herrera Council Member Jimmy Lin Council Member Jack Tanaka Council Member ATTACHMENT 2 x 21816 Copley Drove - Diamond Bar, CA 91765-4173 (909) 839-7000 - F- (909) 861-3117 www. Diamond6arCA.gov Served Via Certified Maill Return Receipt Requested Copies Served by First Class Mail and Posting at Premises November 2, 2015 Wang, Lijun & Run (Property Owners) 783 Bowcreek Drive Diamond Bar, CA 91765-1885 Re: Report of Abatement Costs ("Cost Report") For Abatement Actions at 783 Bowcreek Dr., Diamond Bar L.A. County Assessor Parcel No. 8281-043-065 Notice of City Council Hearing on Assessment Dear Mr. & Mrs. Wang: The City of Diamond Bar (hereafter "City") caused the abatement of nuisance conditions at the above -referenced premises on August 20, 2015. The abatement actions were performed pursuant to Abatement Warrant No. 46, as issued by the Los Angeles County Superior Court/ Pomona Branch on August 18, 2015. The abatement actions consisted of: (i) removal of weeds and overgrown vegetation; (ii) clean up, removal and disposal of debris; and (iii) payment of disposal fees. The account of abatement costs (hereafter the "Account") that the City incurred for the above -referenced actions are set forth in Attachment 1 to this Cost Report. You are liable for all costs of abatement, including all administrative and inspection costs which total $7,310.36, pursuant to Section 1.04.010(e) of the Diamond Bar Municipal Code. Pursuant to Diamond Bar Municipal Code Section 22.34.070 and Government Code Section 38773.5, the City Council has the authority to assess a lien/special assessment on property where the City incurred costs to abate a public nuisance. Pursuant to Government Code section 38773.5(c) "the property may be sold after three years by the tax ATTACHMENT collector for unpaid delinquent assessments. This Cost Report and Account will be presented to the City Council for its consideration as follows: Hate: November 17, 2015 Time: 6:45 p.m. Location: South Coast Air (duality Management District Main Auditorium 21865 Copley Drive Diamond Bar, CA 91765 Please also be advised that any owner of the land or other interested persons may present a written or oral protest to this Cost Report and Account for consideration by the City Council at the hearing, Upon the City Council's confirmation of this Cost Report and Account, or any portion thereof, said amount shall also constitute a special assessment and a lien against the above -referenced property. Sincerely, fommy6 Cribbins Diamond Bar City Clerk Encls. 11"011 "N' FINTIT9101111. Mi. Property Address: 783 Bowcreek Drive, Diamond Bar CA. 91765-1885 APN, 8281-043-065 Emerald Landscape Services Inc.: Labor for Weed & Debris and landfill disposal fees.. NEIGHBORHOOD IMPROVEMENT OFFICER Inspections: Visiting location; taking photos; issuing courtesy notices;posting court documents; and abatement monitoring Paperwork: Letters to owner; correspondence with City Prosecutor; current file upkeep (both paper and CityView computer log entries) Court appearance: Abatement warrant and return ATTACHMENT D�l�ll� Buil $ 394.50 Rate: Total Hrs Total. $ 45.08 19 $ 856.52 PARKS AND MAINTENANCE SUPERINTENDENT Inspections- initial inspection of property, abatement, follow up inspection Office time- contacting multiple companies for abatement quotes - S 67.65 6 $ 405.90 COMMUNITY DEVELOPMENT DIRECTOR Review case file; communications with Neighborhood Improvement Officer and City Prosecutor; review and approve correspondence $ 90.80 2 $ 181.60 MANAGEMENT ANALYST Preparation of the Cost Report and Public Hearing Notice Preparation of the City Council Report and attendance at the City Council- -- - $ 54.84 8 $ 438.72 CITY CLERK Preparation of correspondence and certification of documents to be filed with the County to record the special assessment (2.0 HOURS) $ 74.31 2 $ 148.62 CITYPROSECUTOR Firm: Dapeer, Rosenblit & Litvak, LLP City of Diamond Bar City Hall 21810 Copley Drive Diamond Bar CA. 91765 409.839.7015 Pax: 909.861.3117 www.diamondbarCA.gov 1 2 3! 4 5 6 7 8 a 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Steven H. Rosenblit, SBN 72435 Kenneth B. Dapeer, SBN 70575 Dapeer, Rosenblit & Litvak, LLP 11500 W. Olympic Blvd., Suite 550 Los Angeles, CA 90064 Telephone: (310) 477-5575 Diamond Bar City Prosecutors LOS ANGELES COUNTY SUPERIOR COURT EAST JUDICIAL DISTRICT / POMONA BRANCH IN THE MATTER OF THE APPLICATION OF THE CITY OF DIAMOND BAR FOR A WARRANT TO ABATE NUISANCE CONDITIONS ON REAL PROPERTY AT 783 BOWCREEK DRIVE, DIAMOND BAR, CALIFORNIA [APN 8281-043-0651 ATTACHMENT WARRANT NO. -46- RETURN ON ABATEMENT WARRANT DATE: August2 �, 2Q1 TIME: 2: DEPT.: I, the undersigned, make this Return to the within Abatement Warrant, and under its authority I diligently entered the premises stated below on the 20th day of August, 2015 at 8:00 a.m. SERVICE OF NOTICE OF ISSUANCE OF ABATEMENT WARRANT: On August 19, 2015, at 8:00 a.m., I served a Notice of Issuance of Abatement Warrant (hereafter "Notice") by first class mail on Lijun Wang and Run Wang, the property owners, at 783 Bowcreek Drive, Diamond Bar, CA 91765. I also posted a copy of the Not i .0 S fit -;garage door on I? f <� � I a ,, I August 19, 2015, at 8:00 a.m. 50 cz Rd LZ 911V 5101 i 1 2 3 4' 5 6 7 8 9 10 11 12 13 14 15 16 17 19 20 21 22 23 24 25 26 27 28 ATTACHMENT The Notice advised the owners that the warrant would be executed on August 20, 2015 at approximately 8:00 a.m. AREAS ENTERED ON PREMISES: The front yard, the east side yard, and the rear yard of real property located at 783 Bowcreek Drive, Diamond Bar, California. PERSONS PARTICIPATING IN EXECUTION OF THE WARRANT: Diamond Bar City Official(s): Richard Freiholtz. Community Services Supervisor: Anthony Jordan. Contractor (City Agent) ACTIONS TAKEN: Emerald Landscaping. I entered the premises and tried to make contact with the property owners by knocking on the front door of the residence several times. No one responded. I concluded the owners were not present. I then directed the contractor to proceed with this project. The contractor's crew entered the premises and removed all weeds and dead/dying/overgrown vegetation from the front yard, the east side yard, and the rear yard. It was not necessary to use forcible entry to gain access to the side and rear yards. The project was completed at 10:_15 a.m., at which time we left the premises. I took ten photos of the premises before the project was started and seven photos after it was completed RETURN ON ABATEMENT WARRANT 2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 ATTACHMENT 3 I declare under penalty of perjury that the foregoing is true and correct. Executed on 17 12� 6.5- , 2015, in the County of Los Angeles, State of California. RICHARD FREIHOI Neighborhood Improvem nt Officer RETURN APPROVED. Subscribed and sworn to me on this day of , 2015. 711 r,Aff Judge of the Superior Court RETURN ON ABATEMENT WARRANT 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 E� 19 20 21 22 23 24 25 26 27 28 ATTACHMENT Steven H. Rosenblit, SBN 72435 Kenneth B. Dapeer, SBN 70575 Dapeer, Rosenblit & Litvak, LLP 11500 W. Olympic Blvd., Suite 550 Los Angeles, CA 90064 Telephone: (310) 477-5575 Diamond Bar City Prosecutors LOS ANGELES COUNTY SUPERIOR COURT EAST JUDICIAL DISTRICT / POMONA BRANCH IN THE MATTER OF THE APPLICATION OF THE CITY OF DIAMOND BAR FOR A WARRANT TO ABATE NUISANCE CONDITIONS ON REAL PROPERTY AT 783 BOWCREEK DRIVE, DIAMOND BAR, CALIFORNIA [APN 8281-043-0651 WARRANT NO. NOTICE OF ISSUANCE OF ABATEMENT WARRANT DATE: August %b , 2015 TIME: '9?,'a 0 DEPT.: :t'• TO: LIJUN WANG AND RUN WANG: /� NOTICE IS HEREBY GIVEN that on August �6' 2015, Judge " Aqw T Qj_- / of the Los Angeles County Superior Court (Pomona Branch) issued an abatement warrant ordering the City of Diamond Bar ("City") to enter these premises in order to remove prohibited vegetation [to wit, weeds, and dead/dying/overgrown vegetation (which includes lawns, trees and bushes)] from the front and east side yard, as well as from the rear yard. OF ABATEMENT 1 2 3 4 5 6 7 8 N 10 11 12 13 14 15 16 17 18 19. 20 21 22 23 24 25 26 27 28 ATTACHMENT 4 NOTICE IS HEREBY FURTHER GIVEN that the abatement warrant is sought for the purpose of protecting public health, safety and welfare. NOTICE IS HEREBY FURTHER GIVEN that the City will proceed with the execution of this warrant in the absence of you or your agents. NOTICE IS HEREBY FURTHER GIVEN that the Court has authorized the City, if necessary, to utilize forcible entry (by locksmith or other means) into enter side and rear yards if, after proper service of this Notice of Issuance of Abatement Warrant, you or your representatives are unwilling or otherwise are unable for any reason to provide access to said areas when the warrant is executed. NOTICE IS HEREBY FURTHER GIVEN that the warrant will be executed on AugustIA 2015, at approximately d oo Dated: August �, 2015 Diamond Bar City Prosecutor NOTICE OF ISSUANCE OF ABATEMENT WARRANT 2 ATTACHMENTS 08/04/2e15 11:53 17148442275 EMERALD LND5GPE SVCS PAGE 01/01 NAME IADDRESS CITE' OF DIAMOND BAR 21$10 COPLEY DRIVE DIAMOND BAR, CA 91765 ATTN: ANTHONY EJORDAN DATE ESTIMATE 1041 N, KEMP STREET $476 EmemidANAHEIM, CA 92$01 COST ESTIMATETOTAL PH: 794 844.2200 1 1.Gndscape 5enAces, Inc FA; 714844-2278 NAME IADDRESS CITE' OF DIAMOND BAR 21$10 COPLEY DRIVE DIAMOND BAR, CA 91765 ATTN: ANTHONY EJORDAN DATE ESTIMATE 614115 $476 PLEASE NOTE; ESTIMATES ARE VALID FOR GU DAYS P.O. 0 IF NEEDED PROPERTY NAME 21610 EAST COPLEY DRIVE DESCRIPTION QTY COST ESTIMATETOTAL COQ TO PERFORM A ONE TIME CLEAN UP * DUMP FEES LOCA?ED AT 783 BOWCREEK DR, 1 394,50 394.50 DIAMOND BAR, CA T HE ABOVE QUOTE IS VALID FOR 60 DAYS FROM THE ABOVE DATE, ELS INC, IS NOT RESPOPiSIBLE FOR DAMAGES BEYOND OUR CONTROL PLEASE CALL OUR OFFICE IF YOU HAVE ANY C,UE$TIONS MB 1 he -Bitterness of Poor Ch ality Ling2m Long after t7ie Sweetness of%aim Cost is Forgotten Radio Dispatchfnr- Prowpt Service Please sign -ncf fax pack to 774 844-2275 for schedufing AUTHORIZED BY DATIE AUTHORIZED Steve Tye Mayor Nancy A. Lyons Mayor Pro Tem Carol Herrera Council Member Jimmy Lin Council Member Jack Tanaka Council Member ATTACHMENT 6 21810 Copley Drive - Diamond Bar, CA 91765.4178 (909) 839-7000 - Fax (909) 861-3117 www.DiamondBarCA.gov NOTICE AND ORDER TO ABATE PUBLIC NUISANCE CONDITIONS Assessor Parcel No.: 8281-043-065 Common Address: 783 Bowcreek Drive, Diamond Bar, CA 91765 Legal Description: Lot 55 of Tract 42582 in the City of Diamond Bar, County of Los Angeles, State of California, as per map recorded in Book 1033, Page(s) 75 to 83, inclusive of Maps, in the office of the county recorder of said county. Owner(s) of Record: Lijun Wang and Run Wang 783 Bowcreek Drive Diamond Bar, CA 91765 TO: LIJUN WANG, RUN WANG AND ALL INTERESTED PERSONS: Section 1. Prohibited Nuisance Conditions. This Notice and Order to Abate Public Nuisance Conditions is issued to you pursuant to Section 22.34.070 (a)(2)(b) of the Diamond Bar Municipal Code ("DBMC"). The undersigned has determined that prohibited public nuisance conditions are present at the above -referenced premises as follows: 1.1 Failure to Maintain Landscape in a Neat and Orderly Manner. (a) Weeds and/or dead/dying/overgrown vegetation (which includes lawns, trees and bushes) are present in the front and rear yards, as well as in the east side yard (hereafter collectively the "Yards"). These conditions violate Section 22.34.030 (d) of the DBMC. ATTACHMENT Section 2. Prior Attempts to Obtain Voluntary Compliance. The issuance of this Notice and Order to Abate Public Nuisance Conditions is due to the owners' failure to comply with the following City communications: 2.1 Landscape Maintenance. Courtesy Notice to Correct Violation dated April 13, 2015. Letter Requesting Compliance dated April 21, 2015. Courtesy Notice to Correct Violation dated May 4, 2015. Administrative Citation dated May 28, 2015. Administrative Citation dated June 9, 2015 Section 3. Orders to Abate Public Nuisance Conditions. 3.1 Landscape Maintenance. (a) You are ordered to remove all weeds, as well as cut/trim all dead/dying/overgrown vegetation (i.e., lawns, trees and bushes and other plant materials) in the Yards, and lawfully dispose of that vegetation. You are ordered to complete those actions by August LO, 2015. (b) You are, effective immediately, ordered to care for all vegetation in the Yards on an ongoing basis so that healthy/neat/orderly plant material is present at all times, thereby preventing prohibited public nuisance conditions from recurring in the future. This proactive maintenance program must include adequate watering' and feeding. You also are ordered to inspect the Yards at least once a week and remove all weeds as well as trim all overgrown vegetation therein. This is a continuing order, which is subject to continuing enforcement by the Citv. Section 4. Consequences for Inaction. 4.1 Landscape Maintenance. (a) City or contract forces would, upon obtaining an abatement warrant from the Los Angeles Superior Court, enter the premises to: (i) remove all weeds in the front and rear yards, as well as in east side yard; (ii) cut/trim all dead/dying/overgrown vegetation (whether lawns, trees and bushes or other plant material) in the front and rear yards, as well as in east side yard; and (iii) lawfully dispose of that plant material. 1 Due to severe drought conditions, watering should only occur two tunes a week and no more than fifteen minutes per watering station. 2 Notice and Order to Abate Public Nuisance Conditions ATTACHMENT (b) Subsequent violations of the continuing order in Subsection 3.1 (b) may result in the City entering the premises on additional occasions with an abatement warrant to perform the same landscape corrective actions. (c) You are liable for the City's abatement costs, which will also be assessed against the premises. Section 5. Right to Request a Hearing. Any person having an interest in this real property may, pursuant to Section 22.34.070 (a)(2)(f) of the DBMC, request a hearing within ten (10) calendar days of the date of this Notice and Order to Abate Public Nuisance Conditions (which is the date of service) by filing a written request with the City Clerk's Office (Diamond Bar City Hall, 21810 Copley Drive, Diamond Bar, CA 91765-4178). Failure of the City Clerk to receive a timely written request shall constitute a waiver of your right to a hearing, in which case this Notice and Order to Abate Public Nuisance Conditions shall be final. In that event the City would proceed with the .actions stated in Subsection 4.1(a). The request for a hearing should include the requestor's, name, address, telephone number, email address and reasons for the request. If a timely request for a hearing is made, you will be sent a notice of the date, time and place for a hearing before the undersigned. The undersigned would issue a written notice of decision at the conclusion of the hearing. Section 6. Recordation. A certification of public nuisance is being sent to the Los Angeles County Recorder's Office for recordation pursuant to Section 22.34.070 (a)(2)(g) of the DBMC. Section 7. Service. This Notice and Order to Abate Public Nuisance is being served via certified mail (return receipt requested) and first class mail to Lijun Wang and Run Wang. A copy is also being posted on the premises. A dated/signed copy of this Notice and Order to Abate Public Nuisance shall constitute an original for all purposes. Section 8. Fees and Costs. Notice is hereby given that the City is electing to seek recovery of the attorney fees it is incurring in connection with this administrative action, as well City staff costs. These Notice and Order to Abate Public Nuisance Conditions ATTACHMENT fees and costs are in addition to the costs, charges, expenses the City would incur if it completes the abatement actions that are set forth in Subsection 4.1(a) above. Sincerely, August_, 2015 Greg Gubman, Community Development Director Notice and Order to Abate Public Nuisance Conditions IMPORTAW-READ CAREFULLY Ihs mlafiwt(s) df low Demand Bar MURsipal l a de sa0ion(si charged N Ohio dellen co stru es a nuiaarce. Feyuxal of the ciladon d'Asnolmfaysyou ollhseesponsibllirytoconentOrevrolalion(Sh Cdyol DowanidsuphniclpaCode Chepier1.04r..West,, the insulation of adlNngroulbe glalons for ht0niciaa Coda As pons. The flows are indicated on the troll of Ibis action, Tose fniwe. wonaii oardMybe issuwdeach laid to Violationensls. I no ion cutting youto lane the water cull inedbolon to either (t) Dignify tsilh ihis chains: m (2) conisl fho vfolallonis) charged. - (1) To COMPLY: Consul the r{o69i ori ImmeumleNaad pay me ran VIA11130 des will data of this c9auon. Piesped Paymem musthe made in tullw9hln 30 celentlar dxvsof ire Hsuonce m Ihatlndon. Paymanlbymail may be In Iha Inenefa 0ashisrscitak,meatycMarorpsswnsicM1lsmadopayalle MNACINof O'amartl Bar. Oonalsedmsh. Pleeseiroudx the clLgticnmmbarcn�murp.,^finenlandmxdWbeio!trmingadrJrEs: _ Qty of Clanai off - CIO Citation Postnatal Center PA, Boy. 7275 Ne<vportBegan, CA 9265Bd275 Paymentrrayalso bepadeanOle byvediofdahlCards[ naly.ClladenPma659iaoCeM rd why calling 'I(S00) 969-6158. ATOCONTEST: r. Admimamlire Hexing.Ywrapat,,w,Adminamtiva.HwalllabroahatNalUta MunicipaiCodeswrony,)relerd wm� Hewing equad a lwN®mlaloena heConmnu ram hrsCoal asR!sesmprmeObaLprPnemrssontl. ioThe heOral 4 nnouislla. •f91n0eiid,alArn ePonAhdsmrwtrsnpawild appeal rm, mlrsh ho 101c silicon the cold ii [he ear0is Bladen FNA ywr Millan requoai to fHE,%' including Iiia ;eat arcort of ity lien one Sao in Ina aheaa our eque lilaHawaii mull DEPOSIT 1 to arroold ofM orconailhlhe od was the batwhenyou fdaywrtequ acri{sdng.rshNwrsr,lilhe nom;amoenlo:forthe ercempuni Of a pp a opprrfupobell Norrier Oteauiale-1your ppafandro of be n;grn561e for the Iola) anmunl .-f the Gna, Yw wIN be nolifcd upon the aceeplarcw of yo r appeal hili d ycx having dew. ftnrdshln44auejquer.dyou amfumndaly Mahle iamepimeadyanm dwpostermeNas�SaicodabovA, tuledshio appsd A ifforrovoaWr wrped, o ,,rid l mitther Regtlest for end nein, it later Mlh Iha Pdrnwwtm;i•,e Hearing Tower IfiheerFAIOrienied•youmusirsHEAUVANCEDEPOSIT lhaGtyroOSTI hanMemy(2U)days Own IhedWe mar9a O YOUR IGHT OttIRARINGEAWANCEDEPOSRWfiF{1iJTriISi1MEFRAMEtMLLC9NSTIMEA WAMER CFYODR RIGHT TO A HEARING b. Thin Hilaft OncersdazdoRai be tratJ ym%vMin So days of the hearing.1104Heeibt50iricorivdsiho_IywdYJ 1101 vnvnN Ills mdeyinsfon(s)orynu are not Ole flosponsidepersmiorNe nolxNmt), 0r5nedeposl+v0ibetumal to ywneh�h30 days of Me danaon 9the HaeIngOlfcerfindsMe[ ym wssthetons r Sa Municipal Codevicadim(si, the JIM wpl be miamc-d by No cif,. U. If the Hearing Officer four Nalrrou awe 1110 this for 9910 Municipal Code violallon(sj and you are out antlsrted wJh The dedein). ;•ou ou'y (de an appeal iviih the mrmiHpel mud wiUin 20 days of being notified or thhe hearing anmltc Codeeaueneae of Failure to Pay Me Foe I. Late Favnanl Pani , Delinquent days fur payment shat be increased theiclki penaues 31-61Ddays-25%ofthelata9ne _ 61-90 dips - 50 m of Oho load fine ° Mom OiangBdays-100°.oliheinlalfirw 2 Oensabdhtsassmanls. UnpaMfinsantlalhhirasa hlebahmerd-maybecoAeelatlFNtlr gtyhyanas:;-sm=.IAarairorFen agai�-IyourpmpOrN, pumuanihOcvammantCadeSecHww85r73,1 and3B73.Sa. Oiamond9arMimidpeJCUJaClwpler 1A4,endnodfr Ur ire CountyTaeGoNoO ektor ion cFranchise TatBoard. Unpaid assassmcrBran msuhlnfile umpedybemldafter One years ifYou Need FunherPaymact CIndpcalion or to Appeal Nil CpeNon • adl1(500) 988-6153. Iiou Freed Father Information About How To Campy—Please cull Ne Qel or Demand Sar Neighborhood ImprovementNYoon at(909)839-7039. ALpceard)Ast,ofthe proceduretar tha 01iAdmWsUaltve HeadngsanMunillowCll"lilaonaand your dghlsInMed Pages s for ad in Monaco[ Bar Marcia Code Chapler 1.04 ATTACHMENT NEIGHBORHOOD IMPROVEMENT DIVISION Date: /.-.5 /1'5 Time: am Nameof Citee: L1 ,\LSN pLJrJ I,WA (,j C,,, Dl or I.D. of Address of Citee: -� EsoL icaeac— Location of Violation(s): �x-1' 101C Date of Violation: 5/21st r�S Time. cl Violation: Issued as a Citation Via: Personal Service Posting Location First Class Mail Code Section(s) Violated: pmi C. 2.3 t • 03 ©W� l!-itup�CAC�fn.alo CoNOa i tl�iv�, You Must Take the Following Aciian(s) to Correct the Violatiarri Remo.sk: Loei o5 . 70a vim, Lqw ca , A, -j0 t J`a�y.�fol7_dl.]a...6 UEf.,v 1A re cry �Y� Zc:Y S` 1 st Offense 2nd Offense End and Additional XC Amount of Fine: --)o 0 - oo Name of Officer: i2t,(R RAR -K-) FYLe( IHave Received this Citation in Person .Signature of Cites: City of Diamond Bar { 1 "'— Civil Citation For Municipal Code Violations (DBMC Chapter 1.04) NEIGHBORHOOD IMPROVEMENT DIVISION Date: /.-.5 /1'5 Time: am Nameof Citee: L1 ,\LSN pLJrJ I,WA (,j C,,, Dl or I.D. of Address of Citee: -� EsoL icaeac— Location of Violation(s): �x-1' 101C Date of Violation: 5/21st r�S Time. cl Violation: Issued as a Citation Via: Personal Service Posting Location First Class Mail Code Section(s) Violated: pmi C. 2.3 t • 03 ©W� l!-itup�CAC�fn.alo CoNOa i tl�iv�, You Must Take the Following Aciian(s) to Correct the Violatiarri Remo.sk: Loei o5 . 70a vim, Lqw ca , A, -j0 t J`a�y.�fol7_dl.]a...6 UEf.,v 1A re cry �Y� Zc:Y S` 1 st Offense 2nd Offense End and Additional XC Amount of Fine: --)o 0 - oo Name of Officer: i2t,(R RAR -K-) FYLe( IHave Received this Citation in Person .Signature of Cites: City of Diamond Bar I I I I Civil Citation For Municipal Code Violations (DBMC Chapter 1.04) ®QC 00057 NEIGHBORHOOD IMPROVEMENT DIVISION Date: L.,�F" "Z 015 Time: �ryr Nameof Citee: �...t &)i j 4'? 2o'j D.L. or I.D. of Cites: lj { f" Address of Cites: 1?i ,L..7�xJe•i�--It'tc'y'"-•.• Location of Violation(s): �^•{"� b b, Date of Violation: t>`2 21, Z01, Time of Violation: >� � Issued as a Citation Via Personal Service Posting Location First Class Mall `1 Code Section(s)Violated: You Must Take the Following Action(s) to Correct the Violatlon(s): CM fi t . IC4o— LAWr'-JA*J n ALS �1yi rZco <;u J 1T1=' E7 a it A Ay .)01'JE 1st Offense 2nd Offense 3rd and Additional Amount of Fine: -To 5a 0 • UD Ino Name of Officer: 12.(/LiP,g0-•- I Have Received this Citation in Person Signature of Cites: ATTACHMENT IMPORMI TT -BEAD CAREFULVF Tnexahlion(s) of the Diamond BarMme!pel Caceratiknjs)clamatl in cdal'an constales anuance. Paymentotfhe didlon doeanolrilavcysu of IheDiammdBarMmkipalCode Chapter LOA. provides hr file issuance or sdmeflslmbYa d1dars fe Mnmlc•021 Code vtca5ons Ilse Gass are indicated on 5; game of This cilabbi. There fire We mdriw. and may he eweriaem day the million exists. The law equiraa you to lake the lisps outlined 'belwr b ellh[i. (11 Comply Mh this cilaiiom or (2) contest Ilia doleficip) charged. if TO CO6IPLN Coact Ilavlct(opbnnmsr ual,ant, pay the ine:-,i'hh X dT, of the dalswittsdearm, PaLmes Feymvtmus Lit mark nr ha Whin 50 calendar Onus Of Ime seance of the Olean Paymatl by nail may be la the hum at a csrierschecF mac.vordsm,personal chcrSmadeparaNelo grecilvotDtamnnd Dar. Dondeendcaeh. Plamencludalhe ;il.5rm nl imYa;myour p.^^,•,trent entl mal :o iha hfrx,:ng addas_ Clq of Diamond Bar GD Citation Processing Center PA. Box 7275 Nesn ut Beach, CA 926507275 Pa Mire mayshohamadedAnabycrrdVd<hi!cadatenviaClollionPmces.NsCenlerccin by selling 1(EDO) 959-0156. (2)TO OONTESi: a AdmNiatrefriotiWire. Yauoil riu „anon RespovlivareasonfocheAdh;n(s), pdCd_=scWorAls}.terra !^_ !^s aidler nue vtlmed or Ihal you mznda Responsible Dep Pamenfohe k6l amosmt. Ycu cors oilman rfictim coeur Hzatinprryue.=l6.r�nirm the CsnmxudFy DekGphxk D°paNnmt T!xhbiarnesnlullheirs, dx�ewi0tlfummplalad ytpoal tat rnuahs mnt'naJ �i!ar 50 r_lendu dos 6om Oiaia;uanca M Mathfea FilayotVou rr srmuestla I EA11-A)U ONa:'Ifer,d,'ofthe Ilexear mallblasaboveaddress.IIrn, a HTANT:you must DBPOBH TItE AhICIL`IfOFTHEFltlE r.:in;x-Cay ol0!zm.nd barvA;;,you Ids ygrrrcivastWraHe..nn9Tha edwetopay0:e llunt berepsastefor iasandarniou!z andahosiYoolif henog du upon gasacheapp�bwnrp!ala.aland olyr hoping atz }>ansble ler lht cola amaurd W the rmeYou e,61 he nofJrsd upon file aresfJynce of ymir ettpaal and el you hoping } uV•1 .Uyanarefnandabylm 'e mmseiNsamancsdspcsAamountz;descricedabow,butevhloaped 4a dtfon,ewmusts driedtau not ipso rhe Hequesdepusandsubmit Iilmelhe:nlhthe(26)ca shine Hsiang r adv tedeuivalsdsnai,youmull'i onto LisadvarE DEPOSIT ilia 11101 lISTNEFRmer AMEl2n)�flmm he date VawsivcOHOladFAIHTTGA HFARnf3i.EADVti iCE DEPOBRwIiIJIIJTHIBTiYEFBpMESifLC0N5RTUfEA kVANEfl OFYOUfl HIOMTOA HF'+?.R1G. h. TneHtaegOhical's tlugsun avB bama9edbyou vlftin20drysdihp hxarNg. Gibe Hearim,CAScuGMSValyw did imicslnlrellheccdo9,olafonls)urynu aenoitlaRrrsponsiMe pescner45e:ialauon(s), IhefinedrtosllxillMmtumtd h is a be rOl d yed�ytdeim. If fibs HaarfgOIF&:riinrrds Nalyea wslhzfinefsrlhtfuiudepal Cctlsimafion(s), Ya Me xa eYanc-0 by the GIµ e. 11 "he HearnO otter finds thatycu ere the fare for'M Munictipd Cede vhhtfo(s) and you aro rid satisfied MN he dedson, yw may Be an appeal valh the municipal courlwNdn 20 dws of being Milled ai the hearing reals. Canso ruences of Fallureto PwN Fine L Lal--Paimucoranalfias. Ddinqumida{sie peymsneshallbe assessed lhshldlvingpem�tl'ms • st-Wdays-25'nol!hetolld na Veva ldye-50'.6 — the told fine • Mamihal99 da/S-1p0^9nf the total line 2. Llansand Asseasmatls. United goes and other cdctid abatement may be collected bytl;Cli j an assessmenl ardror fen a3smslYourpngrsriypulslrr6NGaemmanlCodeSe:dors 3;70.i ar1d9g7i35aWDiamwdBwM nd1clCodeChapler 1.04, end publication tolheSide Franchise%KBoarJ. Unpaidassassinafican rat inthe propedybemid agar queen years by of a County Tax Colleclot If You Need Further Payment Cladflcallon orhoAppeal NB Citation - call I (a00)969£15B. if You Need rather Information About him Ta Comply—PRFU vall raeriier of Diamond EarNelghboihood Improvement Gveiml al 009)6307PD. Ahufded:Van oil FepacedmrelorlhefilysAchild owl-JeadrgscmmundpalCodav✓AatloreardyaurtigMsialidpmcss is bond in Diamond Bar Municipal CudeCooper g OA ATTACHMENT City of Diamond Bar Property Location or Address A Neighborhood Improvement Officer inspected the property described above and observed the following violation(s) of the Diamond Bar Municipal Code: 0 Improper time and date of placement of trash containers [DBMC 8.16.550(c)] 0 Storage of abandoned or inoperative vehicles [DBMC 10.20.0101 0 Encroachment within public streets or sidewalks [DBMC 12.04.140] 0 Construction without proper permits [DBMC 15.00.1201 0 Storage of debris/matedalslhash cans in public view [DBMC 22.34.030(a)] - 0 Parking of vehicle on unpaved surface [DBMC 22.34.030(b)] 0r� Damage or deterioration ofsWcture[DBMC 22.34.030(c)] �" Landscaping conditions [DBMC 22.34.030(d)] 0 Unsafe and non -permitted fences orwalls [DBMC 22.34.030(e)] 0 Improper display of temporary banners [DBMC 22.36.040] 0 Prohibited signs [DBMC 22.36.0801 0 Improper use of property [DBMC 22.421 0 Holiday/decorative lighting installation [NEC ch 70, article 305-3(b)] 0 Other: A Neighborhood Improvement Officer will visit the property in -LL-*)— days to ensure compliance �yith Qur community standards. Please correct the listed v olation(s) by rJ/iW 1 . Failure to correct Municipal Code violations may result in the issuance of fines of not less than $100 per violation. If you have any questions regarding this notice, or would like to schedule an appointment to meet with a Neighborhood Improvement Officer to discuss the City Code or other concerns in your neighborhood, please do not hesitate to contact Officer: DEd Flacks 909.839.7025 Richard Freiholtz909.839.7026 Thank�ep uNo our assistance in maintaining Diamond Bar as a beautiful Pace live, work and visit. Date issued Neig borhood r ve Officer's Signature See reverse foraddr7tomal infomraPon MAW-11RlA1 PCtj —9-ty ta��- Yewp Loru6 A Neighborhood Improvement Officer will visit the property in -LL-*)— days to ensure compliance �yith Qur community standards. Please correct the listed v olation(s) by rJ/iW 1 . Failure to correct Municipal Code violations may result in the issuance of fines of not less than $100 per violation. If you have any questions regarding this notice, or would like to schedule an appointment to meet with a Neighborhood Improvement Officer to discuss the City Code or other concerns in your neighborhood, please do not hesitate to contact Officer: DEd Flacks 909.839.7025 Richard Freiholtz909.839.7026 Thank�ep uNo our assistance in maintaining Diamond Bar as a beautiful Pace live, work and visit. Date issued Neig borhood r ve Officer's Signature See reverse foraddr7tomal infomraPon Carol Herrera Mayor Steve Tye Mayor Pro Tem Ling -Ling Chang Council Member Nancy A. Lyons Council Member Jack Tanaka) Council Member April 21, 2015 ATTACHAMENT9 City of Diamond Bar 21810 Copley Drive . Diamond Bar, CA 91765-4178 WANG, LIJUN & RUN 783 BOWCREEK DR DIAMOND BAR, CA 91765-1885 Dear: WANG, LIJUN & RUN (909) 839-7000 - Fax (909) 861-3117 www.CityofD!amondBar.com On Monday, April 13, 2015 I visited your property as part of the City's ongoing effort to ensure the continued safety and attractivness of the community. Conditions that detract from the appearance of your neighborhood were observed. I visited your property again on Wednesday, April 22, 2015 and observed that the following conditions continued to exist: Description Code Section Requested Compliance Date Poor Landscaping DBMC 22.34.030 [dj 04/23/2015 Conditions Comments: Pleasae remove weeds, trim lawn and bushes. Diamond Bar's reputation as a community of attractive and well-maintained properties is based substantially on the high standards that are set by the community and contained in the city code. Our goal is to work with residents and business owners to elminate blight, approve the appearance and safety of the community, and create an atmosphere which instills pride and a sense of well-being to those who live, work, and play in Diamond Bar. I will visit the property again on 05/01/2015. Your cooperation in correcting the condition(s) identified above is appreciated. Should the violation continue to exist, responsible parties will be subject to a $100 citation. If you have any - questions, or require additional information, please do not hesitate to contact me at (909) 839-7026. Sincerely, Richard Freiholtz Neighborhood Improvement Officer. cc: Greg Gubman, AICP, Community Development Director ATTACHMENT 10 City of Diamond Bar NO 23521 Courtesy Notice to Correct Violation Property Location or Address A Neighborhood Improvement Officer inspected the property described above and observed the following violation(s) of the Diamond Bar Municipal Code: ❑ Improper time and date of placement of trash containers [DBMC 8.16.550(c)] 0 Storage of abandoned or inoperative vehicles [DBMC 10.20.0101 - - - 0 Encroachment within public streets or sidewalks [DBMC 12.04.1401 0 Construction without proper permits [DBMC 15.00.1201 0 Storage of debds/matedalsitrash cans in public view [DBMC 22.34.030(a)] 0 Parking of vehicle on unpaved surface [DBMC 22.34.030(b)] 0 Damage or deterioration of structure [DBMC 2234.030(c)] Landscaping conditions [DBMC 22.34.030(4)] 0 Unsafe and non -permitted fences or walls [DBMC 22.34.030(e)] 0 Improper display of temporary banners [DBMC 22.36.0401 0 Prohibited signs [DBMC 22.36.0801 0 Improper use of property [DBMC 22.421 ❑ Holidayldecorativelighting Installation [NECch70,article 30"(b)] kErn0nJ6- LUE605 , —691W &A wry,AW17 A Neighborhood Improvement Officer will visit the property in -3—days to ensure compliance with our community standards. Please correct the listed violation(s) byq IW . Failure to correct Municipal Code violations may result in the issuance of fines of not less than $100 per violation. If you have any questions regarding this notice, or would like to schedule an appointment to meet with a Neighborhood Improvement Officer to discuss the City Code or other concerns in your neighborhood, please do not hesitate to contact Officer. ❑Ed lacks 909 839 7025 Richard Freiholtz 909.839.7026 shP�yoiu:Jyour assistance in maintaining Diamond Bar as a beautiful an to live, work and vi . L �al� Date issued Neighborhood I veuent cers Signature See reverse foraddltlonal information �, �., �^ Vy 1 OA/�1l'2.01 �' r F � � � � �_ i -- ��� � --� �� - rii �a 0 „U2 ., .,9f� nj ��� �: �., �: W � �l .ee j� �� �� ���' _, r, ,�. �� � , �� -- °�s _ _ -�— n: � — mSi tt, ray ':: t iy t.' I s � S'E+ .11 j iM�a ._ 1 Y �� � � � �:. �� {� ��� ���_ - 1 rrrc in' I; y !1! t r ATTACH _ -- — TTA, T 10. �L ar pn V ATTACHMENT 10 s � - .. 1 — �r ^Y i Y - - 0 I . - R 29mmombliziF ACHMENT10 wi --Iqr I IV -owl - -08/05/2015 _0 ATTACHMENT 10 1, A 1 y • t l I 5t , i'Y 77, ,1 ,, i, - 1- y,. T10 r m JTACHMENT 10 I s T1 ATTACHMENT 10 MENT 10 tI ATTACH MFJT(10 d s EA 0 K� A d �r", �r e: '' f t� .�'Mi lit �__ os�2o�201 TA NT 10 . /.ddWW _ MENT 10 -20/2015 TV Diamond Bar, CA Code of Ordinances Page 1 of 4 ATTACHMENT 11 Sec. 22.34.070. -Abatement procedures. (a) Public nuisance and nuisance per se. (1) The authority to abate and impose sanctions. Enforcement of this chapter shall be accomplished by the director in any manner authorized by law. The procedures identified in this chapter shall not be exclusive and shall not, in any manner, limit or restrict the city from enforcing other ordinances or abating public nuisances in any other manner provided by law. Whenever the director determines that any condition exists in violation of this chapter, the officer shall take appropriate enforcement action in compliance with this chapter. Notwithstanding the public nuisance abatement procedures, criminal and/or civil remedies may be employed as determined to be necessary and provided bylaw, (2) Written notice. Whenever the director has inspected the location of the alleged violation and it has been found or determined that conditions constituting a nuisance exist, the director shall prepare a notice and order and cause the owner of the property and the person, if other than the landowner occupying or otherwise in charge or control of property, to be notified in writing of the existence of the condition and/or require an appearance before the director at a stated time and place to show why the condition should not be abated by the city at the person's expense. The notice and order to abate the determined public nuisance shall contain the following information; a. The street address and a legal description sufficient for identification of the property on which the condition exists; b. A statement that the director has determined that a public nuisance is being maintained on the property with a brief description of the conditionswhich render the property a public nuisance; c. An order to secure all appropriate permits and to physically commence, within a certain time from the date of service of the notice and order, and to complete within that reasonable and established time and date, the abatement of the described conditions; d. A statement advising that the disposal of any material involved in public nuisances shall be conducted in a legal manner; e. A statement advising that if the required work is not commenced within the time specified, the director will proceed to cause the workto be done, and bill the persons named in the notice for the abatement costs and/or assess the costs against the property; f. A statement advising that a person having an interest or record title in the property may request consideration of the notice and order or any action of the enforcement within ten days from the date of service of the notice and order; and g. A statement advising that the notice and order will be recorded against the property in the office of the county recorder. (b) Manner of notice. The notice and order, and any amended notice and order, shall be mailed by first class mail, postage prepaid, to each person as required in compliance with subsection (a)(2) above at the address of the violation as it appears on the latest equalized assessment roll of the county, or as known to the director. The address of owners shown on the assessment roll shall be conclusively deemed to be the property address for the purpose of mailing the notice. about;blank 12/9/2014 Diamond Bar, CA Code of Ordinances Page 2 of 4 ATTACHMENT I1 The failure of the director to make or attempt service on a person required in this chapter to be served shall not invalidate any proceedings hereunder as to any other person duly served. Service by mail, in compliance with this chapter, shall be effective on the date of mailing. The failure of any person entitled to receive notice shall not affect the validity of any proceedings taken under this chapter. Proof of service of the notice and order shall be documented atthe time of service by a declaration under penalty of perjury executed bythe person effecting service, declaring the time and manner in which service was made. At the time the notice and order is served, the director shall file in the office of the county recorder a certificate legally describing the property and certifying that a public nuisance exists on the property and that the owner has been so notified. The director shall file a new certificate with the county recorder that the nuisance has been abated whenever the following actions occur: (1) Corrections ordered have been completed so that a public nuisance no longer exists on the subject property as described in the original certificate; (2) The notice and order is rescinded upon appeal; or (3) Whenever the city abates the nuisance and the abatement costs have been paid. (c) Extension of time to perform work. Upon receipt of a written request from any person required to comply with the order, the director may grant an extension of time within which to complete the abatement, if the director determines that an extension of time will not create or perpetuate a situation imminently dangerous to life or property. The director shall have the authority to place reasonable conditions on any extensions. (d) Hearing. The director may set a date, time and place to hear any relevant evidence concerning the existence of the alleged public nuisance and the question of whether the expense of abating the public nuisance, if determined to exist, should be made a lien on the property. If, at the conclusion of the hearing, the director is satisfied that the condition exists and concludes that it should be abated at the expense of the landowner, the director shall advise the person in writing in the same manner as provided in subsection (b), above. The notice shall also inform the landowner of the right of appeal as provided in subsection (h), below. In the event any person given notice of hearing, as shown by the evidence of mailing, should fail to appear at the hearing, then the evidence available to the director shall be sufficient evidence of the existence of facts in support of the conclusion. (e) Requestfor reconsideration. Any person aggrieved bythe action of the director in issuing a notice and order in compliance with this chapter may request a hearing before the council in compliance with subsection (h), below. If no appeal is filed within the time prescribed, the action of the director shall be final. (f) Council hearing. A request for a council hearing shall be made in compliance with the following provisions; (1) Hearing on director's decision. Any person entitled who is dissatisfied with a public nuisance determination of the director may request a hearing before the council within seven days from the date of mailing of the decision of the director. The written request shall be filed with the department. (2) Request for hearing. The request for a council hearing shall specify the following: about:blank 12/9/2014 Diamond Bar, CA Code of Ordinances Page 3 of 4 ATTACHMENT 11 a. The legal description and street address of the property; b. The determination that is the basis of the hearing request, c. The person's legal interest in the property; d. A statement of disputed and undisputed facts; and e. A signed verification of the truth of all stated matters. (3) Processing of requests for hearings. Requests for hearings shall be processed in the following manner: a. Upon the timely filing of a request for a hearing, the director shall place the matter on a regular meeting of the council scheduled to be held not less than 30 days after the appeal is received; b. The council may reverse or modify the decision of the director and/or remand the matter to the director for further consideration. If the council does not take any action reversing, modifying and/or remanding of the decision of the director within 30 days after the filing of the request fora hearing, the director's action on the matter shall be final and conclusive. Notice of final determination shall be sent in the same manner as afterthe director's determination. (g) Abatement of nuisance(s). If the nuisance is not completely abated by the owner as directed within the abatement period, the city shall immediately cause the same to be abated by city personnel or private contract and the personnel or persons under contract are expressly authorized to enter upon the subject premises for these purposes. The owner of the premises shall be liable to the city for all costs of abatement, including all administrative and inspection costs. (h) Proceedings for abatement of imminently dangerous public nuisances. Whenever the director determines that a public nuisance is so imminently dangerous to life or adjacent property that the condition shall be immediately corrected, or isolated, the following procedures shall be instituted: (1) Personal interview. The director shall attempt to make contact through a personal interview, or by telephone with the landowner or the person, if any, occupying or otherwise in real or apparent charge and control of the subject property. In the event contact is made, the director shall notify the person(s) of the danger involved and require that the condition be immediately removed, repaired or isolated to preclude harm to any person or property; (2) Removal of the dangerous condition(s). In the event the director is unable to make contact, or if the appropriate persons, after notification by the director, do not take action as specified by the officer, within the time frame requested, then the director may, with the approval of the city manager, take all steps deemed necessary to remove or isolate the dangerous condition (s), with the use of city personnel or a contractor retained in compliance with the provisions of the Municipal Code; and (3) Account of the costs. The director shall keep an itemized account of the costs incurred by the city in removing or isolating the condition(s). These costs may be recovered in the same manner that abatement costs are recovered, in compliance with this chapter. (i) Costs of inspection. Whenever a public nuisance as defined in this chapter is found to exist as a result of the inspection, the reasonable costs for the inspection, as set by the council's fee resolution, shall be paid by the landowner. Q) Assessment of costs against real property. The following provisions shall apply: (1) about:blank 12/9/2014 Diamond Bar, CA Code of Ordinances Page 4 of 4 ATTACHMENT 11 Cost assessment. The director, personnel or persons who abate the nuisance shall keep an account of the cost of abatement. The personnel or persons shall submit an itemized written report showing the costs to the director for transmittal to the council. (2) Hearing on assessment. The city clerk shall set the report and account for hearing by the council at the first regular meeting which will be held at least seven days after the date of filing, and shall post a copy of the report and account and notice of the date, time and place of the hearing in a conspicuous place. The owner who is affected by the report and account shall be served a notice containing the date, time and place of the hearing. (3) Taxlien. The council shall consider the report and account at the time setfor hearing, together with any objections or protests by any interested parties. Any owner of land or interested person may present a written or oral protest or objections to the report and account. The council may modify the report if it is deemed necessary, and shall then confirm the report by motion or resolution. In compliance with state law (Government Code §§ 25845 and 38773.5), the total costs of abatement, including all administrative costs; shall constitute a special assessment against the subject parcel. After the assessment is made and confirmed, it shall become a lien on the subject parcel. (4) Costreport. After confirmation of the report, a certified copy shall be filed with the county auditor on or before August 10th of each year and the auditor shall be requested to enter the amounts of the respective assessments on the county tax roll. (5) Special assessment. The special assessment shall be collected at the same time and in the same manner as ordinary property taxes are collected and shall be subject to the same penalties and the same procedures and sale in case of delinquency as provided for ordinary property taxes. (6) Refunds. The council may order refunded all or part of an assessment paid in compliance with this chapter, if it finds that all or part of the assessment has been erroneously levied. An assessment or any part thereof shall not be refunded unless a claim is filed with the city clerk on or before December 1 st after the assessment becomes due and payable. The claim shall be verified by the person who paid the assessment, or the responsible administrator, executor or guardian. (k) Enforcement. Enforcement of the provisions of this chapter shall be in compliance with chapter 22.78 (Enforcement). (Ord. No. 02(1998), §2, 11-3-98) about:blank 12/9/2014 TO: FROM: ADDRESS: CITY CLERK ORGANIZATION: AGENDA#/SUBJECT 6CIrr'14 t McLV'I DATE: PHONE: y D8 ° r L��(Optional) N0i1AV FOCJ or,Ve II -17-Is (Optional) 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. —,e -A 7f�� Signature This document is a public record subject to disclosure under the Public Records Act. C.T r 298 VOLUNTARY REQUEST TO ADDRESS THE CITY COUNCIL TO: FROM: ADDRESS: ORGANIZATION: AGENDA#/SU BJ ECT: CITY CLERK (Optional) DATE: 11 -lb PHONE: (Optional) expect to address the Council on the subject agenda/subject item. Please have the Council Minutes reflect my name and address as written above. Signature