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HomeMy WebLinkAboutBudget - FY 2023-24Adopted Annual Budget FY 2023 – 24 Section 1: Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . City Leadership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Acknowledgments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 5 Organizational Structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 City Manager’s Budget Message . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 City Council’s Budget Resolution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Budget Award . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Section 2: Community Profile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Diamond Bar at a Glance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Community Snapshot. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Section 3: Strategic Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2024-2027 Strategic Plan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Section 4: Guide to the Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . What is the Budget? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 Basis of Budgeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 Budget Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 Fund Structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 Financial Policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 Revenue Descriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 Section 5: Financial Summaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Adopted General Fund Budget Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 61 Consolidated Financial Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 Three Year Consolidated and Fund Financial Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 Section 6: General Fund Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General Fund Revenue Detail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 Section 7: General Fund Appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General Fund Appropriations Detail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 Departmental City Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . City Council . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 City Attorney . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 City Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73 City Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76 Administration & Support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Economic Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 Finance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80 Human Resources & Risk Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 Information Systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 Community Relations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87 Civic Center . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89 Public Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 Law Enforcement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 Volunteer Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94 Fire Protection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95 1 Animal Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96 Emergency Preparedness . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97 Community Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101 Building and Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103 Neighborhood Improvement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105 Parks & Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107 Diamond Bar Center Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109 Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111 Public Works . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113 Public Works Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 116 Engineering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118 Parks & Facilities Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 Landscape Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122 Road Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123 Transfers In . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 Transfers Out . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126 Citywide Personnel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Personnel Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127 Full-Time Budgeted Positions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128 Part-Time Budgeted Positions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130 Section 8: Special Fund Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101 - Community Organization Support Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131 102 - Law Enforcement Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132 103 - General Plan Revision Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133 104 - Technology Reserve Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134 105 - Other Post Employment Benefits Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135 106 - COVID-19 Recovery Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136 107 – Homelessness Response Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138 Section 9: Special Revenue Fund Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201 - Measure W Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139 202 - Road Maintenance & Rehabilitation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141 203 - Measure M Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 142 204 - Measure R Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144 205 - Gas Tax Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146 206 - Prop A Transit Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147 207 - Prop C Transit Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 209 - SB821 Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 152 225 - Community Development Block Grant Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153 226 - CASP SB1186 Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155 238 - Lighting & Landscape Assessment District 38 Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156 239 - Lighting & Landscape Assessment District 39 Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 158 241 - Lighting & Landscape Assessment District 41 Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160 245 - Street Beautification Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162 246 - Traffic Improvement Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 163 2 247 - Sewer Mitigation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164 248 - Tres Hermanos Conservation Authority Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 165 250 - Integrated Waste Management Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166 251 - AB2766 Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169 252 - Waste Hauler Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170 253 - Used Oil Grant Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171 254 - Beverage Recycling Grant Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173 256 - Hazard Mitigation Grant Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175 260 - Quimby Fees Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176 261 - Measure A Neighborhood Parks Act Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177 262- Park & Facility Development Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178 270 - Public Educational Governmental Fees (PEG) Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179 280 - Citizens Option for Public Safety Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180 281 - CA Law Enforcement Equipment Program (CLEEP) Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181 Section 10: Capital Improvement Projects Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 301 - Capital Improvement Projects Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182 301 - Capital Improvement Program Chart. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183 301 - Capital Improvement Project Detail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184 Section 11: Debt Service Fund Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 401 - Debt Service Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 204 Section 12: Internal Service Fund Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 501 - Self Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 206 502 - Vehicle Replacement Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207 503 - Equip Replacement Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 208 504 - Building Facility & Maintenance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 209 Section 13: Fiduciary Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 601 - Other Post Employment Benefits Trust Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 210 Appendix . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 211 City of Diamond Bar Appropriation Limit Calculation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214 3 CITY LEADERSHIP Mayor Andrew Chou Mayor Pro Tem Stan Liu Council Member Ruth M. Low Council Member Chia Yu Teng Council Member Steve Tye City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 4 ACKNOWLEDGEMENTS FY 2023/24 Budget Finance Department Budget Preparation Team Jason M. Jacobsen, Finance Director Peter Samy, Finance Supervisor Miguel De Dios, Accounting Technician Tricia Negron, Accounting Technician Bailey Ferrell, Finance Administrative Intern Lupe Sotomayor, Accountant Luisa Allen, Accounting Technician (909) 839-7050 | https://www.diamondbarca.gov/175/Finance Executive Team Dan Fox, City Manager Ryan McLean, Assistant City Manager Ken Desforges, Information Systems Director Greg Gubman, Community Development Director Amy Haug, Human Resources Manager David Liu, Public Works Director/City Engineer Marsha Roa, Community Relations Manager Kristina Santana, City Clerk Anthony Santos, Assistant to the City Manager Ryan Wright, Parks and Recreation Director 5 ORGANIZATIONAL STRUCTURE Powered by OpenGov City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 6 June 6, 2023 Honorable Mayor and Council Members City of Diamond Bar RE: City Manager’s Recommended Budget for Fiscal Year 2023/24 Presented for your consideration and approval, is the City’s Annual Operating Budget and Capital Improvement Program for Fiscal Year (FY) 2023/24. This past year marks the end of the Emergency Declarations at the federal, state, county and local levels related to the COVID-19 global pandemic . While not totally eradicated, there are now adequate tools and resources in place to minimize the impacts of COVID-19 on the health care system and individuals allowing for the complete restoration of City programs and services. The City of Diamond Bar has received its full allocation of American Rescue Plan Act (ARPA) Funds over the past two years totaling just over $6.8 million. In January 2022, the U.S. Treasury issued a final rule that provides for municipalities to attribute up to $10 million in ARPA Funds to be used on governmental services. As such, these funds have been used for a broad range of purposes including the replacement of lost revenue, restoration of City programs and services, COVID-19 expenses not otherwise reimbursed, and general governmental services and projects that help build resiliency and financial stability for the residents and businesses of the City. The proposed FY 2023/24 Budget provides a positive outlook and continues to expand many City programs and services, advance deferred maintenance and Capital Improvement Projects, and focuses on key initiatives consistent with the City’s recently adopted 2024-2027 Strategic Plan. However, the City continues to remain watchful given the pressure on rising costs driven by a competitive labor market, higher fuel prices and other economic indicators that may lead to a recession in the near term; therefore, Economic Development continues to be an area of priority for the City. Accordingly, the FY 2023/24 Budget reflects additional resources dedicated to retaining current businesses and deploying programs to attract businesses that increase the City’s employment base and generate revenue. 7 The proposed Budget reflects the following estimated resources and expenditures: Budgeted Resources: $30,614,475 Budgeted On-going Expenditures: $30,287,971 Net Estimated Surplus/(Deficit) +$326,504 In addition, the use of General Fund Undesignated Reserves is proposed in the amount of $1,310,496 for one-time projects, $1,110,000 of which is for Capital Improvement projects. The use of Undesignated Reserves is appropriate for one- time costs to reflect the City Council’s priorities to make investments in the community and is only made possible due to savings the City has realized over previous years. The proposed Capital Improvement Program totals $12.03 million in new projects for FY 2023/24 and includes many of the projects that were in the design phase in FY 2023/23 which will now move into the construction phase in FY 2023/24. 2024-2027 Strategic Plan In April 2020, the City Council adopted the 2021- 2024 Diamond Bar Strategic Plan which set high- level aspirational goals and priorities for the community over a three-year period. With the close of Fiscal Year 2022/23, the City Council adopted an updated 2024-2027 Strategic Plan in April 2023. The new Strategic Plan builds upon past success and is designed to serve as the foundation for consistent policy and funding decisions, while being flexible enough to adapt to new, unforeseen challenges and issues. 8 The 2024-2027 Strategic Plan includes the following Core Values: • Community & Livability • Transparency & Accountability • Service & Professionalism To meet these Core Values, the plan establishes Goals and Objectives that set priorities for consistent policy making and guide the day-to-day operations of the City. Performance Measures are also identified which are used as key indicators to gauge progress over time. There are three (3) overarching Goals that include: 1. Responsible Stewardship of Public Resources 2. Open, Engaged and Responsive Government 3. Safe, Sustainable and Healthy Community FY 2023-24 Department Work Plans The FY 2023/24 Budget also includes Department Work Plans that highlight some of the key initiatives and projects that will be supported, with funding sources, over the next year. The Work Plan items are each tied to the 2024-2027 Strategic Plan Goals and Objectives, and Performance Measures, as a way to measure progress. FY 2023/24 BUDGET SUMMARY Estimated General Fund Resources - $30,614,475 The following highlighted items have been incorporated into the revenue estimates: • Property Taxes – Property tax revenue is projected to increase by 3.15% to $6.4 million. Property Tax In Lieu of Vehicle License Fees (VLF) is projected to increase 4.17% to $7.5 million. • Sales Tax – Sales tax revenue continue to show signs of improvement and is projected to increase by 1.87% to $6.2 million. This amount is driven by 9 demand for consumer goods, online sales, restaurants, food and drug sales, and the business and industry sectors. • Transient Occupancy Tax (TOT) – Transient Occupancy Tax is projected to increase by 6.15% to $1.4 million. • Gas Tax – Transfer In – Gas tax revenue transferred to the General Fund from the Gas Tax Fund are projected to increase by 14.78% to $1.2 million. These funds are used to reimburse the General Fund for as-needed street maintenance not already included in the annual Capital Improvement Program. • Current Service Charges – Revenue from all sources of service charges are estimated, including: o Building Permit Activity – Increased by 18.13% to $1.9 million o Facility Rentals – Increased by 23.67% to $939,000 o Recreation Programs – Decreased by 11.23% to $714,095 Estimated General Fund Appropriations - $31,924,971 The following highlighted items have been incorporated into the expenditure estimates: • Public Safety o Law Enforcement - The FY 2023/2024 Los Angeles County Sheriff’s Department contract amount is approximately $8.1 million, representing the single largest line item and approximately 25% of proposed General Fund expenditures. The contract amount includes a contract rate increase of 7.61% plus a Liability Trust Fund (LTF) surcharge of 12% on each contracted position. The Law Enforcement Reserve Fund includes funding for up to $100,000 for as-needed special assignments and suppression patrols which have proven to be a cost-effective approach to reducing crime and responding to specific public safety issues throughout the year. 10 o Crossing Guard Services – The City provides Crossing Guard Services at seven (7) elementary schools and two (2) middle schools with a total of 16 guards. The total budget for crossing guard services is $280,000 which is the same as the previous year. o Animal Control - The City has contracted with the Inland Valley Humane Society (IVHS) for animal control and licensing services since incorporation. The IVHS contract includes the total gross cost, with ALL licensing revenue collected to be credited to the City. The net contract cost is the amount included in the annual operating budget. It is anticipated that the contract will be based on a total gross cost of $544,256 which is a 9% increase compared to the previous year. Based on the anticipated licensing revenue, the overall net cost for animal control services is expected to be $432,500 which is a 12.67% increase from the previous year. • Human Capital Investment Program Each year, the City Council adopts the Compensation and Benefits Plan for the upcoming fiscal year which includes cost of living adjustments, and employee positions with associated salary ranges and benefits. To remain an “Employer of Choice” in the region the City must continue to reinvest in its personnel (i.e. human capital) in a manner similar to its capital projects and infrastructure. To identify and prioritize investment in organizational staffing and organizational structure, and to maintain, enhance and expand City programs, the City has developed a focused effort, led by members of the City Manager’s executive team, referred to as the Human Capital Investment Program (HCIP). o Cost-of-Living Adjustment – The City’s Personnel Rules and Regulations specify that the City Manager may request that the City Council authorize a Cost-of-Living Adjustment (COLA) for employees based on the March-to- March rates of the federal Consumer Price Index (CPI) for Wage Earners and Clerical Workers in Los Angeles/Orange Counties. This year’s CPI calculation in March 2023 was 2.84%. In order to avoid real wage losses and remain an “Employer of Choice”, it is recommended that the salary schedules for all benefitted classifications of employment including all executive positions, such as Department Directors, Assistant City Manager 11 and City Manager, be increased by 3% in July 2023. A $50 per month increase to the Benefit Allotment is also recommended for all benefitted classifications of employment including the executive positions and members of the City Council to help keep up with corresponding health premium rate increases. The annual cost of the COLA and Benefit Allotment increase is approximately $243,654. o No Cost Policy Recommendations – From time to time, City staff brings forward policy recommendations that do not have any financial impact but add value to City operations. This year, it is recommended that the Martin Luther King, Jr. holiday be observed starting in 2024. Additionally, to better represent the work that the Public Information Division currently does and anticipates doing in FY 2023/24 and beyond, it is recommended that their Division Name and associated job titles be updated from “Public Information” to “Community Relations”. There is no cost to implement the aforementioned recommendations. o Departmental Reorganizations – The City Council Strategic Plan prioritizes the development of a high-performing organization with a positive, value- based culture that attracts and retains talent. The Employer of Choice and Human Capital Investment Programs were developed to meet these City Council goals, leading to extensive analysis of long-term department organizational structure, employee development opportunities, and necessary succession planning efforts. As a result, a series of reclassifications and new positions are recommended. To recognize increased responsibilities of certain positions, the following reclassifications are recommended: - Two (2) Senior Management Analysts to Principal Management Analysts - Senior Planner to Planning Manager - Associate Planner to Senior Planner - Public Information coordinator to Senior Community Relations Coordinator The fully burdened cost (salary plus benefits) to implement the reclassifications is $50,696; however, only $4,166 will be paid for by the 12 General Fund with the remaining balance paid for out of special revenue funds. Additionally, to add overall organizational service capacity to address on- going needs and future mandates, the following new positions are recommended: - Three (3) Management Analysts (2 in the City Manager’s Office and 1 in the Public Works Department) - Community Relations Coordinator - Maintenance Worker These new positions are conservatively identified for nine months of the fiscal year at a fully burdened rate and at top step of the salary range; therefore, the approximate cost, including benefits, to fill all five positions in FY 2023/24 is budgeted at $454,802; however, only $238,015 will be paid for by the General Fund, with the remaining balance paid for out of special revenue funds and savings due to vacancies. • Parks & Recreation Programs – A wide range of programs and events will be offered again this year to support an active and healthy community including summer youth day camps, senior dances, field allocations with sports organizations, contract classes, picnic reservations, and Concerts/Movies -in- the-Park, Halloween Party and Winter Snow-Fest. The City will also celebrate its 35th birthday and the Diamond Bar Center’s 20th anniversary in April 2024 with a large community celebration. The City will also host another Windmill Lighting event to commence the holiday season. Expenses for recreation programs ($2.62 million) and operations at the Diamond Bar Center ($1.65 million) have been increased commensurate with the anticipated activities, and with a combined budget of $4.27 million, surpassing pre-pandemic levels. • Lighting & Landscape Assessment Districts (LLADs) – Much work has been done in recent years to help address the operating deficits and reduce the General Fund subsidies to the LLADs. In May 2021, LLAD 41 was formally dissolved, and in July 2021, a new Prop 218 ballot process was approved by the property owners. In January 2022, LLAD 39 was formally dissolved, and in March 2022 a 13 new Prop 218 ballot process was approved by the property owners. The new assessments will make each of these Districts more sustainable over time without reliance on General Fund resources. The total General Fund contribution to the Districts for FY 2023/24 is estimated at $272,000. • Debt Service Fund – In May 2021, the City refunded the outstanding Lease Revenue Bonds associated with the original acquisition and construction of the Diamond Bar Center. This achieved a gross savings of $1.736 million and present value savings of $1.633 million (or 20.85%) which translates to approximately $144,700 in average annual debt service savings for the remainder of the term through June 1, 2033 at an effective interest rate of 1.15%. The 2021 Bonds were rated by S&P as AA+ (top rating for this type of bond) which is a testament to the Council’s conservative and prudent fiscal policies. The total debt service (principal and interest) will be $712,600 for this year. • Capital Improvement Fund - The FY 2023-2024 Capital Improvement Program (CIP) includes a total of $12.03 million in new projects and includes many of the projects that were in the design phase in FY 2023/23 which will now move into the construction phase in FY 2023/24. The CIP was reviewed for consistency with the City’s General Plan at the May 23, 2023 Planning Commission Meeting. Some of the major CIP projects include: o Maple Hill Park Playground/Restroom Replacement and ADA Upgrades o Design of the Heritage Park Renovation Project o Residential and Collector Street Rehab – Area 3 o Arterial Street Rehab – Golden Springs (Grand to Temple); Grand (Diamond Bar Blvd to East City Limits); Gateway Center (Copley/Bridgegate/Gateway Center) o ADA Curb Ramp Improvements – Area 4 o Continued Construction of the Grand/Golden Springs Intersection Enhancement Improvements o Steep Canyon Erosion Control and Sedimentation Basin o DBC Main Entry Doors and ADA Improvements o DBC Grand view Ballroom Lighting Control Upgrades o City Hall Roof Rehabilitation 14 CONCLUSION The proposed FY 2023/2024 Operating Budget and Capital Improvement Program provides a positive outlook and continues to expand a wide range of City programs, services and projects. It prioritizes the one-time use of General Fund resources for projects that help build resiliency , financial stability and projects that create valuable City assets for the residents and businesses of the City. The strategic realignment and investment in human capital will improve the customer and resident experience and respond to the changing needs of the organization. I would like to express my appreciate to the Executive Management Team, especially Finance Director Jason M. Jacobsen, for their efforts in preparing this year’s proposed Budget. I would also like to thank all of our talented and dedicated staff for their continued and unwavering flexibility, creativity and support in the delivery of city services. I would like to recognize the City Council for their effective fiscal leadership and commitment to serving the community. It is through the City Council’s forward- thinking leadership and prudent fiscal practices, that Diamond Bar is able to deliver a commitment to service excellence and strive to achieve our Community Values: Community & Livability, Transparency & Accountability, Service & Professionalism. Respectfully submitted, Daniel Fox City Manager 15 16 17 BUDGET AWARDS Government Finance Officers Association California Society of Municipal Finance Officers The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Diamond Bar, California, for its Annual Budget for the fiscal year beginning July 1, 2021. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to the program requirements, and we are submitting it to GFOA to determine its eligibility for another award. The California Society of Municipal Finance Officers (CSMFO), presented its Operating Budget Excellence Award to the City of Diamond Bar, California for its Fiscal Year 2022-2023 Budget. The City of Diamond Bar is confident that the Fiscal Year 2023- 2024 Budget will continue to conform to award requirements. City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 18 DIAMOND BAR AT A GLANCE City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 19 DIAMOND BAR E A R L Y H I S T O R Y O F D I A M O N D B A R , C A L I F O R N I A C I R C A 1 8 8 5 - 1 9 8 9 20 E a r l y H i s t o r y o f D i a m o n d B a r , C a l i f o r n i a The following includes excepts from Images of America Diamond Bar book @2014 Images courtesy of Bill Bartholomae, City of Diamond Bar, Diamond Bar Historical Society, Pomona Historical Society, Transamerica Corporation, and W.K. Kellogg Arabian Horse Library. April 2023 For more information, call the City's Public Information Division at (909) 839-7055 or email info@diamondbarca.gov. 21 Mexico's independence from Spain in 1821 eventually led to the decline of the missions, with former mission properties being redistributed as land grants by various Mexican governors. One such land grant was 1,004 acres awarded by Governor Juan Bautista Alvarado in 1840 to Jose de la Luz Linares, who founded Rancho Los Nogales (Ranch of the Walnut Trees), which covers the area that is now Diamond Bar. When Linares died in 1847, his widow sold a choice portion of the ranch to Ricardo Vejar who already owned Rancho San Jose, an adjoining land grant that later became Pomona. Over a period of ten years, Vejar obtained possession of the entire original Rancho Los Nogales which vastly increased his assets and made him one of the wealthiest landowners in the county of Los Angeles. Years of prosperity were followed by destitution caused primarily by extreme flood and drought events of the early 1860s. Unable to repay his substantial debt, Vejar lost most of his property to creditors in 1864. Soon after, Louis Phillips acquired several thousand acres of land, which included Rancho Los Nogales, from these creditors and sold it to those who settled in the area at the end of the Civil War. By the late 1890s the era of the ranchos had come to an end and the modern age transformed the area via the railroads and growing neighboring settlements, making way for many changes in the new century. Richard Vejar built Casa Vieja de Vejar in 1853. It was the first home he constructed after establishing his rancho - San Jose de Abajo. Rancho Early Days Early History of Diamond Bar | page 3 of 13 Land Grants and Ranchos 22 Despite being repeatedly subdivided, subsequent landowners maintained ranching and farming operations, which kept the former Rancho Los Nogales looking much as it did when Ricardo Vejar first settled in 1840. It was this aspect that got the attention of Frederick E. Lewis who in 1918 purchased 7,800 acres of this ranch land and registered the Diamond Bar brand - a diamond over a bar - with the California Department of Agriculture. Within a few years, Lewis succeeded in launching the famed Diamond Bar Ranch operation that included the breeding of high-quality champion Duroc-Jersey hogs and Arabian horses. The Ranch was still at the height of its prosperity in 1943 when Lewis sold it to William A. Bartholomae for $850,000. For the next 13 years, Bartholomae continued ranching activities while improving efficiencies wherever possible. Among the improvements he made were the construction of reclaimed water reservoir and the installation of pipelines for pasture irrigation that allowed for year-round grazing for the large herd of award-winning Hereford cattle that now covered the hillsides. In 1956, he sold the land to Transamerica Corporation for a record setting 10 million dollars for the development of one of Southern California's largest master-planned communities. Over the next three decades, the Diamond Bar development grew to a community of nearly 49,000 residents and in 1989, Diamond Bar became Los Angeles County's 86th incorporated city. The entrance to the Diamond Bar Ranch was lined with pepper trees and located on Brea Canyon Road (now Orange Freeway/Route 57), near the intersection of present-day Diamond Bar Boulevard and Brea Canyon Road. Diamond Bar Ranch Early History of Diamond Bar | page 4 of 13 Legacy of the Land 23 When the Diamond Bar Ranch was first established, the primary focus was breeding Duroc-Jersey hogs. That quickly changed when the Los Angeles Livestock Fair closed early due to the influenza pandemic of 1918. The mayor at that time declared a state of emergency, which led to the closure of all local schools and the banning of all public gatherings. Due to the unexpected early closure, many owners were forced to sell livestock quickly and with little negotiation. Because of the unexpected closure, Ranch owner, Frederick E. Lewis, acquired seven purebred Hereford bulls. These bulls soon helped grow the herd to 1,500 head of cattle, making the Diamond Bar Ranch a thriving cattle operation. After the sale of the ranch in 1943 to the new owner, William Bartholomae, cattle became the main operation and the herd grew to more than 3,000 purebred Herefords. Leading this large herd was a champion bull named "Baca Duke", which Bartholomae purchased for $50,000 - significantly more than a cost of a typical suburban home at that time. Champion bull "Baca Duke" is shown here at Camp 4, located in what was known as the community of Spadra, just southwest of the former Lanterman Developmental Center in Pomona, Ca. Cattle Ranching Early History of Diamond Bar | page 5 of 13 Diamond Bar Ranch 24 While cattle were allowed to roam, the Duroc-Jersey hogs were kept in either a large outdoor pen or within a specially designed, 1,200-foot-long farrowing house that could accommodate up to 250 sows and their litters. Shortly after construction of the farrowing house in 1919, breeding operations quickly increased from 100 to more than 7,500 brood sows; leading the herd was the award-winning prize boar "Ace of Pathfinders." Within a few years of its establishment, Diamond Bar Ranch had earned a reputation as one of the top breeders of high-quality champion hogs in California. The cost of raising hogs on grain in Southern California was not profitable, so in partnership with fellow hog farmer, A.B. Miller of Fontana, CA, owner Frederick E. Lewis decided that garbage was a more cost-effective food source. In 1920, Lewis and Miller secured a garbage-hauling contract from the City of Los Angeles for a daily estimated 300 tons at a cost of $0.60 a ton. Soon, more garbage was being hauled than could be consumed by the ranches hogs, so an additional 35,000 feed hogs were purchased and kept at Miller's Fontana Farm. Lewis developed an automated system that allowed a crew of two men to feed the thousands of hogs in the same amount of time that it would take 100 men to do so in a conventional manner. After deciding garbage was a more cost-effective way to maintain his growing herd of hogs, Lewis constructed a steam-powered rail system from Los Angeles to the Diamond Bar Ranch to transport garage and automate the feeding at both his and Miller's ranches. Prize Hogs Early History of Diamond Bar | page 6 of 13 Diamond Bar Ranch 25 In addition to the hogs and cattle, Diamond Bar Ranch owner Frederick E. Lewis had a great interest in breeding horses, in particularly Arabians. In late 1918 Lewis made his initial purchase of 10 Arabian horses from Hingham Stock Farm in Massachusetts. The significance of the blood lines of the Lewis-bred horses is that they were direct descendants of Arabians from the 1906 Davenport importation. This importation was the first time Arabian horses of documented Bedouin origin were brought into the United States and it is so important to American breeders that their lineage is still maintained today. Arabian horses were sought after not only for their beauty but for their intelligence, endurance, and agility. These traits made them excellent for working on the ranch. In 1925, Lewis sold a group of horses to William K. Kellogg for his newly established ranch in Pomona. The Kellogg Ranch soon became famous for its horse breeding program and for the weekly Sunday Horse show. Hundreds if not thousands of visitors would make the long trip out to the ranch to watch the amazing tricks put on display by the horses and their riders. Today the W.K. Kellogg Ranch is home to Cal Poly Pomona and the Arabian Horse Center is still in operation and continues to breed Arabian horses Probably the best known horse bred by Lewis that was sold to Kellogg was a chestnut stallion named Antez (son of Harrara, Lewis’ favorite work horse). He was described as the epitome of an Arabian and was named Champion Arabian at the Los Angeles County Fair in 1925. While he did not perform in the weekly horse shows, his calm demeanor made him a favorite to pose for photographs with the many celebrities that frequented the Kellogg ranch. Arabian Horses Early History of Diamond Bar | page 7 of 13 Diamond Bar Ranch 26 The post-World War II era initiated one of the largest development periods in American history, largely supported by the production of manufactured goods and the creation of modern arterial traffic systems. This change in landscape brought about the suburbanization of land extending well into the East San Gabriel Valley. The Diamond Bar Ranch's hilly topography and remoteness kept it "undiscovered" until these very characteristics grabbed the attention of the Transamerica Corporation. The significant acreage of open land under single ownership and its isolation from other cities but proximity to industrial areas made it an ideal site for a master-planned community. In 1956, during a reported 15-month negotiation, the Capital Company - a real estate and oil development subsidiary of the Transamerica Corporation - purchased the 7,800- acre ranch from William Bartholomae for $10 million. At the time, this was the largest real estate transaction in Southern California. Soon after purchasing the land, the Diamond Bar Development master plan was adopted and detailed the Transamerica Corporation's vision of creating a 20th-century city, complete with essential elements integrated into a planned community. The significant acreage and remoteness but close proximity to major commercial and industrial centers, made it the ideal setting for a master-planned community that could offer a bucolic lifestyle. This appeal became the primary marketing tool for the Capital Company to entice potential buyers to leave busy lifestyles in metropolitan areas for "country living" in Diamond Bar. Photo shows the northerly view from Brea Canyon Road via Diamond Bar Boulevard. Transamerica's Plan Early History of Diamond Bar | page 8 of 13 Diamond Bar Development 27 After adopting the Diamond Bar development master plan in 1958, Transamerica Corporation promptly began the installation of utilities and infrastructure, including the development of a potable water network to serve a community of 75,000. It formed the Diamond Bar Water Company, a privately owned public utility, to facilitate the development's water supply. The construction of a 4,700-foot-long water pipeline along Diamond Bar Boulevard began in January 1959. Soon, other utility improvements followed, and the Capital Company began selling a variety of different-sized parcels to builders for the construction and sale of homes. Taking place at the same time was the construction of the city's roadways. The plan called for a network of roads to emanate from a five-mile-long, four-lane highway named Diamond Bar Boulevard, as well as a large business district at the center of town with two neighborhood shopping centers. For the recreational and education needs of future residents, the plan also proposed the construction of serval parks in addition to an 18-hole public golf course, two high schools, three junior high schools, and 22 elementary schools. In 1959, the Southern Counties Gas Company installed the initial service lines for the first 34 homes to be constructed along the first half-mile section of Diamond Boulevard. These lines were part of a $100,000 project to bring gas to an anticipated 3,000 to 5,000 homes constructed in the northern half of the 8,000-acre development over the course of five years. Photo shows initial grading of Diamond Bar Boulevard, south west of Grand Avenue. Growth & Development Early History of Diamond Bar | page 9 of 13 Diamond Bar Development 28 In 1960, Diamond Bar Boulevard, the first roadway created as part of the master plan, opened with much fanfare. At this time, there were about 30 families already living in homes located Diamond Bar's first development - Westwood Ranchos, in the northern area of town. The Westwood Ranchos spanned 72 acres and contained 238 three- and four- bedroom homes with prices ranging from $17,450 to $18,400. By 1966, there were 20 new home developments in town offering a wide variety of residences, either on flat lots or hillsides, and priced from $19,000 to $36,800. Since the first home was occupied in 1960, the population had grown nine percent to nearly 9,000. At the time, the national average number of persons per household was 3.3 while the average in Diamond Bar was 4.2. Nearly 55 percent of Diamond Bar households had annual incomes of $10,000 or more, and 90 percent of the community's breadwinners were employed in engineering, technical, managerial, professional, or sales positions. Paul C. Grow, often referred to as the "Father of Diamond Bar," oversaw the development of Diamond Bar for more than 30 years. He is show here overlooking the Golden Springs Estates tract in 1960. The 22-acre neighborhood featured three- and four-bedroom homes that sat on 10,000-square foot lots and were priced at or above $25,000. Community Beginnings Early History of Diamond Bar | page 10 of 13 Diamond Bar Development 29 Soon after the first residents moved into Diamond Bar they established the area’s first association, the Diamond Bar Homeowner’s Association or DBHOA in 1960. In many ways, the DBHOA was the community’s first form of government that residents turned to for assistance with resolving local issues. For years the association served the community and acted as an effective intermediary between the residents and the Los Angeles County Board of Supervisors. However, as Diamond Bar’s population grew, so did its desire for local control and representation. While incorporation was considered, many in the community felt Diamond Bar was not yet in a position to financially to form its own City. This gave way to an alternative form of representation without the community having to bear the costs of an incorporated city. With the approval of the County of Los Angeles, a ballot initiative to create the Diamond Bar Municipal Advisory Council was put before the voters in November 1976. The new council was overwhelming approved by the voters. When it formed in 1977, the Diamond Bar Municipal Advisory Council was one of only 25 such groups in California, and the first and only in Los Angeles County. Elaborate landscaped entryways with monument signage and 14-foot water fountains greeted visitors at both the north (Diamond Bar Boulevard) and south (Brea Canyon Road) entrances to the Diamond Bar development. Local Oversight Early History of Diamond Bar | page 11 of 13 Diamond Bar Development 30 In the early 1980s, after selling the last of its holdings, the Transamerica Corporation decided to withdraw from further oversight of the Diamond Bar development. That coupled with the ever-increasing desire for local control, prompted the first official movement toward self-governance. However, this effort was not without detractors who argued that Diamond Bar did not yet have a strong enough economic base to sustain City services on its own. The first ballot initiative to incorporate was proposed in 1983 and was defeated by a margin of 3,463 to 3,233. Two years later, a second try for incorporation did not even reach the ballot due to insufficient voter signatures obtained. The third attempt at city hood came in 1988. This time around, the catalysts for cityhood were numerous, and included the community’s needs for parks and commercial development, the increasing amount of high-density housing projects, and the potential annexation by neighboring cities. Despite a spirited campaign against the cityhood, the incorporation ballot measure prevailed by a margin of 76 percent to 24 percent. On April 18, 1989, Diamond Bar officially became Los Angeles County's 86th incorporated city. During the third attempt at incorporation, cityhood advocates at last saw their efforts pay off when they successfully concluded a seven-month campaign to raise funds and gather signatures to qualify for the Los Angeles County Local Agency Formation Commission (LAFCO) to review their request for the establishment of a local government. (pictured are incorporation committee members Brenda Engdahl and Ivan Nyal.) Becoming A City Early History of Diamond Bar | page 12 of 13 Diamond Bar Incorporates 31 Set against a scenic mountain backdrop on almost 15 square miles of rolling hills and valleys in the East San Gabriel Valley region, today's Diamond Bar is a culturally diverse community that is predominantly middle- to upper-class and is home to nearly 56,000 residents. The city is mostly residential in character, with a stock of approximately 18,500 homes which are 80% owner-occupied and 71% single family homes, and 1,600 businesses of retail, commercial or light industrial-nature. Among the amenities that contribute to Diamond Bar’s high quality of life that is valued by residents are the family-friendly atmosphere; the well-landscaped neighborhoods, well-maintained roads and infrastructure, miles of picturesque open space and trails; top-rated school districts; thriving community spirit, public golf course, and the public safety services which contribute to keeping the City among the top safest communities in the region. The Through My Lens photo contest has been a great avenue to allow residents to capture the people, nature and pets, along with the special moments and events of Diamond Bar. Established in 2008, the contest is cosponsored by the City and the Diamond Bar Community Foundation to provide residents of all ages and skill levels an opportunity to share their vision of their lives. Below is 2021 contest first place winner, "Calm After the Storm" by photographer Amber Cui. Diamond Bar Today Early History of Diamond Bar | page 13 of 13 City of Diamond Bar 32 COMMUNITY SNAPSHOT Powered by OpenGov City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 33 City of Diamond BarStrategic Plan FY 2024-2027 DiamondBarCA.gov/strategicplan 34 Our Values Community and Livability We maintain and improve the quality of life for everyone that lives or works in Diamond Bar. Transparency and Accountability We operate openly to foster public trust and encourage community input. Service and Professionalism We deliver exceptional service and work creatively to solve problems. The 2024-2027 City Council Strategic Plan is the third multi-year strategic planning initiative approved by the Diamond Bar City Council since 2017. The plan is the result of an extensive collaborative planning process that will serve as the foundation for addressing community issues and needs over the next three years. The key components of the Strategic Plan connect to forge an aspirational, but achievable, community action plan. The Values set the guiding principles. The Goals and Objectives set focused priorities for consistent policymaking, connecting day-to-day operations with the bigger picture. Performance Measures are key indicators used to gauge progress over time. Specific supporting initiatives are developed annually by the City Council during the annual budget process. Regular community updates will be made to highlight the programs, services, and projects that contribute to progress and ensure that the public remains engaged in the process. Three Strategic GoalsAbout this Plan City of Diamond Bar FY 2024-2027 Strategic Plan 2 Responsible Stewardship of Public Resources The City strives to protect and augment resources owned by and relied upon by the public, from the local revenues that fund programs and services to the infrastructure that is the foundation of the community. Open, Engaged and Responsive Government Safe, Sustainable and Healthy Community The City strives to provide an environment in which public participation is welcomed and easily accessible and public services are effective and of high-quality. The City strives to maintain and enhance the overall quality of life in Diamond Bar, with safe neighborhoods, connected communities, and a resilient environment. It Means: It Means: It Means: 35 Objective 1.1: Foster a healthy and resilient local economy. • Create economic development programs that support and attract businesses and entrepreneurs to generate sustainable community-supporting revenue streams. • Engage directly with the business community to understand needs, provide business development resources, and promote local economic opportunity. • Promote infill development opportunities that revitalize and reimagine existing commercial, office and business centers to foster new and diverse economic opportunities. We will: Objective 1.2: Provide safe and reliable public infrastructure. • Invest in the ongoing maintenance of City-owned streets, sidewalks, parks, public facilities, and community infrastructure. • Work collaboratively with third-party providers of public infrastructure to maintain local safety, performance and access. • Implement a resilient information technology infrastructure that provides easily accessible constituent services, while maintaining data security and privacy across City-operated networks. We will: aerial of Diamond Bar Boulevard and Golden Springs Drive, location designated for future downtown Objective 1.3: Foster fiscal health through disciplined long-term planning, cost control, efficiency, increased revenue, and cost recovery. • Maintain financial records in a manner consistent with the most up-to-date governmental standards for reporting and transparency. • Use “smart sourcing” to evaluate and analyze contract services to ensure the City is realizing the greatest value and performance. • Evaluate and prioritize infrastructure funding needs. • Pursue grant programs and regional, state, and federal funding opportunities that improve services and/or offset general fund costs. • Reduce or eliminate subsidies for personal choice services. We will: • GFOA Budget Award • GFOA Financial Reporting Award • Pavement Condition Index (PCI) • MISAC Excellence Award • Bond Rating • Sales Tax Revenues/Annual City of Diamond Bar 2024-2027 Strategic Plan 3 Responsible Stewardship of Public Resources1 Performance Measures 36 Objective 2.1: Provide effective and accessible government services that meet the needs of a diverse population. • Implement policies, procedures, and technologies that streamline business processes and enhance the overall customer service experience. • Ensure contract service providers meet contractual expectations and deliver high quality services. • Utilize data and metrics to guide decision-making and set benchmarks that measure performance of services and programs. • Actively participate in the development of public policy and legislation at all levels. • Leverage resources to ensure that internal support is robust enough to meet service expectations. We will: Objective 2.3: Establish City of Diamond Bar as an Employer of Choice • Foster an organizational culture and environment that values service, innovation, and creativity. • Implement policies and programs that attract and retain talented employees. • Develop in-house talent to address future succession planning needs. • Develop supervisors that foster employee development and effectively manage performance. • Directly engage and communicate with employees to improve organizational performance and employee wellness. We will: Objective 2.2: Build relationships, establish trust, and foster collaboration in the Diamond Bar community. • Operate openly, making it easy for the public to participate in the decision-making process and access information. • Provide residents of all ages and backgrounds with a variety of opportunities to share their perspectives on community issues. • Engage with members of the community using a variety of outreach methods and formats. • Collaborate with other local government agencies that serve Diamond Bar. • Support local service and community organizations. We will: City of Diamond Bar 2024-2027 Strategic Plan 4 Open, Engaged and Responsive Government2 • Customer Service Survey Rating • Public Records Request Response Time • Employee Turnover Rate Performance Measures Residents can participate in City Council meetings in person or remotely (via computer or phone) 37 Objective 3.1: Foster a safe and welcoming environment for residents, businesses, visitors, and employees. • Work collaboratively with law enforcement personnel, fire department officials, and animal control agency leadership to implement public safety programs that address unique local needs. • Engage and educate the community to be active participants in crime prevention and emergency preparedness. • Be prepared to respond to and recover quickly from local and regional emergencies. • Maintain community health, safety, and aesthetics through proactive neighborhood improvement efforts. We will: Objective 3.3: Protect natural resources. We will: Objective 3.4: Improve transportation and mobility systems. • Implement measures that reduce cut-through traffic impacts. • Support advocacy, funding, and construction efforts associated with regional transportation projects that reduce local impacts. • Encourage increased use of active modes of transportation, such as walking and biking. • Implement projects that improve the safety of all modes of travel. • Work with neighborhood groups to address localized traffic issues. We will: • Provide access to high quality parks, trails, open space and other recreational facilities for all ages and abilities. • Provide access to high quality community events, classes, and activities for all ages and abilities. • Encourage and support healthy community initiatives and social connections. • Foster exercise and athletic opportunities for a diverse community. We will: Objective 3.2: Build a vibrant, healthy, and supportive community. City of Diamond Bar 2024-2027 Strategic Plan 5 Safe, Sustainable and Healthy Community3 • Responsibly preserve publicly-owned open space areas. • Implement policies that encourage environmental sustainability and effective natural resource management. • Promote responsible solid waste diversion and recycling efforts. • Maintain a healthy urban forest. • Promote sustainable building design. 38 City of Diamond Bar 2024-2027 Strategic Plan 6 Safe, Sustainable and Healthy Community3 Objective 3.5: Address the needs of people experiencing homelessness. • Implement strategies that reduce the number of persons experiencing homelessness in Diamond Bar. • Participate in regional initiatives that increase placements in permanent housing and provide services to those in need. • Partner with third-party agencies and non-profit groups to provide local housing, mental health, and other human services to those in need. We will: continued Because of its commitment to caring for its community trees, the City of Diamond Bar has earned Tree City USA distinction since 2000. • Part 1 Crime Rate/1,000 residents • Average Speed/Travel Time on Arterials • Voluntary Code Compliance Rate • Solid Waste Diversion Rate – Residential • Solid Waste Diversion Rate – Commercial Performance Measures Objective 3.6: Foster local housing accessibility. • Implement strategies that increase housing supply, address affordability, and ensure quality and diversity of housing stock. We will: 39 City of Diamond Bar 21810 Copley Drive Diamond Bar, CA 91765 City Manager’s Office (909) 839-7000 | info@diamondbarca.gov DiamondBarCA.gov/strategicplan Pub. April 2023 40 DEPARTMENT STRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE 1 Develop and launch economic development outreach programs and business services. 1.1 Foster a healthy and resilient local economy.Sales Tax Revenues/Annual General Fund - City Manager's Office/Economic Development (100150) 2 Complete comprehensive citywide fee study. 1.3 Foster fiscal health through disciplined long- term planning, cost control, efficiency, increased revenue, and cost recovery. Cost Recovery Rate from Fees Goal: 100% General Fund - City Manager's Office (100130) 3 Complete a customer service audit to identify and implement service improvements. 2.1 Provide effective and accessible government services that meet the needs of a diverse population. Customer Service Survey Rating General Fund - City Manager's Office (100130) 4 Complete procurement process for residential and commercial solid waste franchises.3.3 Protect natural resources. Residential/Commercial Diversion Rates Special Revenue Funds - AB 939 Fund (250) 5 Complete 2024 Homeless Count and Initiate SGVCOG Expanded Regional Homeless Program. 3.5 Address the needs of people experiencing homelessness. Homeless Count Results (KPI) Special Funds - Homelessness Response Fund (107) City Clerk 1 Coordinate regularly with department staff to prioritize public records requests to eliminate requests for extensions. 2.1 Provide effective and accessible government services that meet the needs of a diverse population. Year over year average response time General Fund - City Clerk (100140) STRATEGIC PLAN FY 2023-2027 KEY WORKPLAN INITATIVES BY DEPARTMENT KEY INITIATIVES FOR FY 2023/24 City Manager's Office 41 DEPARTMENT STRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STRATEGIC PLAN FY 2023-2027 KEY WORKPLAN INITATIVES BY DEPARTMENT KEY INITIATIVES FOR FY 2023/24 City Manager's Office 1 Complete Residential Satisfaction Survey. 2 Coordinate production of Mayor's "State of the City" address. 3 Continue City Government Explained Educational Series. 1 Develop an award winning budget document that meets industry best practices. Receive GFOA Distinguished Budget Presentation Award 2 Maintain compliance with annual debt reporting and provide necessary trainings as needed.Maintain (or improve) AA+ Bond Rating 3 Assist CM's office with update of the Citywide Fee Study. Cost Recovery Rate from Fees Goal: 100% 4 Develop and Maintain a 5-year General Fund Forecast (Revenues & Expenditures). Percent Variance of Forecast to Actuals. 5 Complete centralization of City Hall cashiering utilizing new Enterprise Land Management System. 2.1 Provide effective and accessible government services that meet the needs of a diverse population. Process 100% of transactions in Tyler Cashiering Public Information 2.2 Build relationships, establish trust, and foster collaboration in the Diamond Bar community. Attendance & Engagement General Fund - Public Information (100240) Finance 1.3 Foster fiscal health through disciplined long- term planning, cost control, efficiency, increased revenue, and cost recovery. General Fund - Finance (100210) 42 DEPARTMENT STRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STRATEGIC PLAN FY 2023-2027 KEY WORKPLAN INITATIVES BY DEPARTMENT KEY INITIATIVES FOR FY 2023/24 City Manager's Office 1 Develop and implement a formal Employee Onboarding Program.Employee Turnover 2 Successfully onboard new personnel and complete personnel reclassifications pursuant to the FY 2023/24 HCIP. Close recruitments and process reclassifications by fiscal year-end 1 Oversee successful implementation of new ELM system for streamlined permit processing. 2 Implement new Tape backup system and equipment. 3 Solar App+ Implementation and Integration with CityView.Compliance with State Regulations 4 Upgrade Transit Pass System to a Modern interface.Resident Satisfaction Survey (KPI) 5 Roll out of New Laptops for Staff and the EOC.Customer Service Rating Public Safety 1 Launch a commercial burglary education and prevention program for business owners. 3.1 Foster a safe and welcoming environment for residents, businesses, visitors, and employees. Part 1 Crime Rate/1,000 Residents + Commercial Burglary total General Fund - Public Safety/ Law Enforcement (100310) General Fund - Information Systems (100230) & Internal Service Funds - Equipment Maintenance & Replacement Fund (503) Human Resources 2.3 Establish City of Diamond Bar as an Employer of Choice. General Fund - Human Resources (100220) 2.1 Provide effective and accessible government services that meet the needs of a diverse population. Customer Service Rating MISAC Award Information Systems 43 DEPARTMENT STRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STRATEGIC PLAN FY 2023-2027 KEY WORKPLAN INITATIVES BY DEPARTMENT KEY INITIATIVES FOR FY 2023/24 City Manager's Office 1 Complete the Town Center Specific Plan.1.1 Foster a healthy and resilient local economy. City Council adoption & Number of entitlement applications submitted after adoption Special Funds - General Plan Update Fund (103) 2 Assist IS Department to implement new ELM system for streamlined permit processing. 2.1 Provide effective and accessible government services that meet the needs of a diverse population. Customer Service Rating (KPI) General Fund - Planning (100410) General Fund - Building & Safety (100420) 3 Assist IS Department to implement Solar App+ to facilitate the issuance of residential rooftop solar electric panel permits instantly via the City's online permitting portal. 2.1 Provide effective and accessible government services that meet the needs of a diverse population. & 3.3 Protect natural resources. Number of permit issuances Customer Service Survey rating CalAPP Grant Expended in Internal Service Funds - Equipment Maintenance & Replacement Fund (503) 4 Adopt Objective Design Standards to facilitate the administrative approval of multifamily housing developments. City Council adoption. Number of Development Review applications approved. Special Funds - General Plan Update Fund (103) 5 Incorporate inclusionary housing requirements in the Town Center Specific Plan. City Council adoption & Number of inclusionary housing units proposed in Town Center entitlement applications. Special Funds - General Plan Update Fund (103) Community Development 3.6 Foster local housing accessibility. 44 DEPARTMENT STRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STRATEGIC PLAN FY 2023-2027 KEY WORKPLAN INITATIVES BY DEPARTMENT KEY INITIATIVES FOR FY 2023/24 City Manager's Office 1 Increase revenue at the Diamond Bar Center through additional marketing outreach and facility exposure events such as the Bridal Show and Special Events Showcase. 1.3 Foster fiscal health through disciplined long- term planning, cost control, efficiency, increased revenue, and cost recovery. Rental revenue General Fund - Parks & Recreation/ Diamond Bar Center (100510) 2 Provide high demand contract classes, updated special events such as the City Birthday, and healthy lifestyle educational opportunities. Attendance & participation General Fund - Parks & Recreation/ Recreation Programs (100520) 3 Assist PW Department to prepare drawings and final design for Heritage Park Renovation Project. Complete Heritage Park Renovation design phase CIP Fund (301) supportive community. 1 Provide safe and reliable highways and streets by maintaining residential and arterial streets. 1.2 Provide safe and reliable public infrastructure.Pavement Condition Index (PCI) General Fund - Public Works/Road Maintenance (100655) & CIP Fund (301) 2 Prepare drawings and final design for Heritage Park Renovation Project. 3.2 Build a vibrant, healthy, and supportive community. Complete Heritage Park Renovation design phase CIP Fund (301) 3 Utilize Traffic Management System to improve transportation and mobility systems. 3.4 Improve transportation and mobility systems. Maintain Average Speed/Travel Time on Arterials General Fund - Public Works/Engineering (100615) & Special Revenue Funds - Prop C (207) Parks & Recreation 3.2 Build a vibrant, healthy, and supportive community. Public Works 45 WHAT IS THE BUDGET? The budget is an annual financial plan for the City of Diamond Bar. It specifies the level of municipal services to be provided in the coming year and reflects strategic priorities set by the City Council. The City of Diamond Bar's budget is designed to serve five major purposes: Definition of policy in compliance with legal requirements for General Law cities in the State of California, Governmental Accounting Standards Board (GASB) financial reporting requirements and audit standards, and fiscal directions of the City Council. 1. Prepare the budget in conformity with Generally Accepted Accounting Principles using the modified accrual basis of accounting. 2. Utilization as an operations guide for administrative staff in the management and control of fiscal resources.3. Presentation of the City's financial plan for the ensuing fiscal year, itemizing projected revenues and estimated expenditures.4. Illustration as a communications document for citizens who wish to understand the operations and costs of City services.5. City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 46 BASIS OF BUDGETING The City of Diamond Bar's annual operating budget is prepared in conformity with Generally Accepted Accounting Principles (GAAP) unless otherwise noted below: 1. The budgetary basis for governmental funds (e.g. General Fund, CIP Fund, Special Revenue funds, Debt Service Fund) is in conformity with GAAP, with a few minor exceptions. In conformity with GAAP, the modified accrual basis of accounting is used wherein revenues are recognized in the accounting period in which they become measurable and available to finance expenditures of the current fiscal period, while expenditures are recognized in the accounting period in which the liability is incurred. However, in the following cases the budgetary basis differs from GAAP: a. Adjustments to recognize gains and losses on investments resulting from changes in their market value are not budgeted. b. Items reported as “other financing sources” and “other financing uses” are classified as revenues and expenditures under the budgetary basis of accounting. 2. The budgetary basis for proprietary funds (e.g. Internal Service funds) is in conformity with GAAP, using the accrual basis of accounting for all revenues and expenses, except for the following instances: a. The receipt of long-term debt proceeds, capital outlays, and debt service principal payments are budgeted, but allocations for depreciation and amortization expense are not. Each of the City's funds is considered a separate accounting entity with a self-balancing set of accounts that records assets, liabilities, fund equity, revenue and expenditures. Funds are established and segregated for the purpose of recording specific programs or attaining certain objectives in accordance with special regulations. The General Fund accounts for all the general revenue of the City not specifically levied or collected for other City funds and for expenditures related to rendering the general services provided by the City. The City of Diamond Bar has twenty-nine Special Revenue Funds that are used to account for specific revenues that are legally restricted to expenditure for particular purposes. The Capital Project Fund is used to account for the purchase or construction of major capital facilities. The Debt Service Fund is used to account for principal and interest payments on outstanding fixed rate bonds. Internal Service Funds are used to account for goods and services provided to other departments within the City such as liability insurance and equipment replacement. The budget is prepared on a line item basis by fund and department. The six major General Fund divisions are: Legislative1. Administration & Support2. Public Safety3. Community Development 4. Parks & Recreation5. Public Works6. City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 47 BUDGET PROCESS City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 48 BUDGET STUDY SESSION DETAIL The City Council devotes one Budget Study Session to the annual Capital Improvement Program for the upcoming fiscal year. At this CIP Study Session, staff presents the recommended draft 5-year Capital Improvement Program to the City Council along with the recommended projects for the upcoming fiscal year. Members of the City Council are presented with details on each individual project, along with its recommended budget and funding source, and are given the opportunity to propose new projects. A consensus is then reached at the study session as to the final list of projects to include in the proposed budget for the upcoming fiscal year. BUDGET AMENDMENT PROCESS The City Manager is responsible to the City Council for the faithful execution of the City Budget. In order to ensure authorized expenditures are managed in the most efficient and economical manner possible, the City Council authorizes the City Manager to increase or transfer appropriations within the General Fund, Special Revenue Fund or any other unrestricted Fund. The City’s budget may be amended in the following ways: - If a fund has an Undesignated Fund Balance during the Fiscal Year, the City Manager may approve requests for budget increases with Council approval. - Budget adjustments between a department’s line items with a null effect on the overall department budget may be made with the City Manager’s approval. - During the fiscal year, the City Council may modify approved programs and activities or implement new activities that may require budget amendments. On such occasions when the Council approves a project without amending the budget, that approval will constitute authority for the Finance Director to amend the budget subject to the City Manager’s approval. 49 FUND STRUCTURE DESCRIPTIONS General Fund is the most versatile fund and is used to account for any legal budgetary purpose not accounted for elsewhere in the budget. Debt Service Funds are used to account for debt payments owed by the City. Capital Improvement Project Funds are used to account for the purchase or construction of major capital projects, which are not financed by proprietary, special assessment or trust funds. Special Revenue Funds are used to account for certain funds, which are legally restricted to certain purposes. Internal Service Funds account for a department of a governmental agency, which provides services to other departments of the agency. The costs of all or a part of the operations and the provision of services are recovered through fees charged to the user departments. City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 50 Fiduciary (Trust And Agency) Funds account for assets held by the City in a trustee capacity or as agency for individuals, private organizations, other governments, and/or other funds. 51 FINANCIAL POLICIES The City’s budget development is shaped by several financial and operational polices. These policies promote and ensure organizational continuity, consistency, transparency, and responsibility from year to year. This section identifies some of the major short and long-term planning documents, financial and operational policies, and fiscal management tools that the City of Diamond Bar employs in order to guarantee fiscal and programmatic integrity and to guide the development of the City’s budget. Annual Budget and Financial Reporting Policy The purpose of this policy is to ensure a balanced annual operating budget and reporting procedures to safeguard public funds and maximize resources available for use by the City in delivering programs and services. A balanced budget is defined as a budget in which sources of income (revenue) is equal to spending uses (expenditures). CAL Card Use Policy The City of Diamond Bar has joined the CAL Card program which is administered through the State General Services Division and US Bank. This program provides a mechanism for government agencies to provide purchasing cards to their employees to expedite purchases of goods and services. This policy sets forth policies and procedures for CAL Card usage. Compensation for City Commissioners/Committee Members The purpose of this policy is to establish compensation for attendance at Commission/Committee Meetings for City Commissioners/Committee Members. Drawing Warrants and Checks Upon City Funds California State law requires the Mayor and City Clerk to execute and countersign all warrants and checks issued for payment from City funds. Government Code Section 37203 provides that the City Council may prescribe an alternative method for drawing warrants and checks. Through adoption of this Policy, the City Council established an alternative method to insure the timely drawing of warrants and checks upon City funds. Travel, Expense and Reimbursement Policy The City of Diamond Bar recognizes the value of attendance by City officials and employees at professional conferences, seminars, meetings with other government officials, professional organizations, community organizations, and constituents and ceremonial events and activities that promote or benefit the City. This policy establishes travel authorization, expense, reimbursement, and reporting standards consistent with the provisions of this policy and in compliance with California Government Code Sections 53232.2 and 53232.3. Fixed Asset Capitalization and Inventory Control Policy The purpose of this policy is to ensure adequate control and appropriate use of City fixed assets. The procedures are intended to define fixed assets and to establish guidelines for budgeting, purchasing and disposing fixed assets. This policy does not apply to City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 52 infrastructure assets. Anti-Fraud Policy To establish policy and procedures for clarifying acts that are considered to be fraudulent, describing the steps to be taken when fraud or other related dishonest activities are suspected, and providing procedures to follow in accounting for missing funds, restitution and recoveries. Cash Handling Policy The purpose of this policy is to safeguard public funds and also to maximize resources available for use by the City in delivering programs and services. These policies recognize the decentralized nature of the receipting and depositing process, while providing for standardized procedures. Fund Balance and Reserves Policy The purpose of this policy is to establish a key element of the financial stability of the City by setting guidelines for fund balance. Unassigned fund balance is an important measure of economic stability. It is essential that the City maintain adequate levels of unassigned fund balance to mitigate financial risk that can occur for unforeseen revenue fluctuations, unanticipated expenditures, and other unexpected circumstances. The fund balance also provides cash flow liquidity for the City's general operations. Capital Financing and Debt Management Policy The purpose of this policy is to provide guidelines for the City's utilization of capital financing and debt for capital improvement projects, property acquisition, and projects whose useful life will exceed the term of the financing. Unclaimed Funds Policy The purpose of this policy is to establish the proper disposition and accounting for unclaimed money in accordance with Government Code Sections 50050 through 50056. Investment Policy The purpose of this policy is to provide guidelines for the prudent investment of the City's temporarily idle cash and to outline the policies for maximizing the efficiency of the City's cash management system. The ultimate goal is to enhance the economic status of the City while protecting its pooled funds in accordance with the applicable local, state and federal laws. Powered by OpenGov 53 REVENUE DESCRIPTIONS All revenues which, by law, do not have to be placed in a separate fund are deposited in the General Fund. All general operations of the City are charged to this fund. All expenditures must be made pursuant to appropriations, which lapse annually and at the end of the fiscal year. Unexpended balances are transferred to the unappropriated reserve. PROPERTY TAXES Secured - Current Year Tax levied on secured property pursuant to the revenue and taxation code. Unsecured - Current Year Tax levied on all personal property not secured by real property held in title by the same owner. Due to the transitory nature of unsecured property, a tax is levied immediately after assessed values are determined. Supplemental Roll Taxes levied when secured property is sold to a new owner. It is calculated as the difference between what the seller paid for property tax and what the new owner is expected to pay prorated from the time of closing escrow until the next property tax bill is prepared by the Assessor. Prior Year Uncollected Taxes paid in the current year, which were due in a prior year. Interest and Penalties Interest and penalties charged for the late payment of property taxes. Consultant HdL & Companies provides annual estimates for Secured and Unsecured Property Taxes. Supplemental and Delinquent Property Taxes are based on the latest 3 year average trend. OTHER TAXES Sales and Use Tax As a result of the Bradley-Burns Local Sales and Use Tax law, 1% of the Sales & Use Tax is to be distributed to the City. Consultant HdL & Companies provides annual estimates. Transient Occupancy Tax City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 54 These revenues are received on a monthly basis from the hotels in the City. The hotels are required to pay a 14% tax based on the amount of their room rental revenues. Estimate based on historical trends. Franchise Fees Companies are granted special privileges for the continued use of public property, such as city streets. Such companies usually involve elements of monopoly and may require regulation. The Franchise Fees are the amounts required for the continued granting of these privileges. Franchises currently granted within the City are Electric, Gas, Cable TV, Bus Benches and Waste Hauler. Estimate based on franchise agreements with each franchisee. FINES AND FORFEITURES Vehicle Code Fines Amounts derived from traffic citations and fines for violations occurring within the city limits. Court Fines and Forfeitures Fines collected by the county courts for city code violations other than traffic, which are shared with Los Angeles County. Impound Fees Fines collected upon the release of vehicles, which have been impounded and stored by the Sheriff's Department. Miscellaneous Other fines and forfeitures not included above. Estimate based on historical trends and changes to the City and/or County Fee Schedule. LICENSES AND PERMITS Building Fees Building Fees are collected in accordance with the Uniform Building Code. The revenues from these fees are used to cover the cost of providing building inspections to insure compliance with building codes. Estimate based on anticipated building activity and any changes to the City's Fee Schedule. Encroachment Permit Fees These fees are levied to cover costs of inspections for work within the public right-of-way for the construction of new or repair of existing utility facilities and other public improvements such as sidewalks, curb, gutter, asphalt roadway, etc. Estimate based on anticipated building activity and any changes to the City's Fee Schedule. Certified Access Specialist Program (CASP) Fees SB 1186 requires that a $4 additional fee is to be paid by any applicant seeking a local business license when it is initially issued or renewed. From January 1, 2018 through December 31, 2023, the City will retain 90% of the fees collected. The purpose of the fee is to increase disability access and compliance with construction related accessibility. Estimate based on historical business license volume and the State's Fee Schedule. CURRENT SERVICE CHARGES Planning and Engineering Fees 55 These fees are levied to cover costs of plan checks, inspections, etc. which maybe necessary in conjunction with new construction or improvements being made by contractors. Estimate based on anticipated building activity and any changes to the City's Fee Schedule. Recreation Fees These fees are levied to cover the cost of providing recreation programs such as fee classes, Tiny Tot programs, excursions, summer day camp, youth and adult athletics, senior activities and community events. Estimate based on trending program participation and any changes to the City's Fee Schedule. Public, Educational and Governmental (PEG) Fees Fees totaling 1% of gross revenues are remitted to the City by all video service providers with a valid state franchise. These funds may only be used for capital improvements related to the City's operations of its PEG channels. Estimate based on historical trends. INTERGOVERNMENTAL REVENUE Vehicle License Fee (VLF) - Property In-Lieu Tax The Motor Vehicle In-Lieu fee is a tax on the ownership of a vehicle in place of taxing vehicles as personal property. The tax rate used to be 2%, and then the rate was cut by 67.5% which greatly affected the revenue allocated to the City by the State. VLF has now been totally eliminated. To fill the gap created by the cut the State instituted a property tax swap where the City receives additional property tax to offset the loss of VLF. These funds are included in the budget as VLF Property Tax in Lieu revenue. Projection prepared by consultant HdL Companies, LLC. AB2766 - Air Quality Improvement/Pollution Reduction Fees These fees are derived from the imposition of an additional motor vehicle registration fee which shall be used to fund the implementation of air quality management compliance and provisions of the California Clean Air Act of 1988. Estimate based on historical trends. Gas Tax Section 2105 This Section of the Streets and Highways Code provides for the collection and distribution of special gas tax to fund improvements for regional transportation needs. Gas Tax Section 2106 Section 2106(a) of the Streets and Highways Code provides that each city shall receive a fixed monthly apportionment of $400; Section 2106(c) provides for distribution on a per capita basis. Gas Tax Section 2107 This section provides monthly allocations of 1.315 cents per gallon of gasoline, 1.8 cents per gallon of diesel and 2.59 cents per liquefied petroleum gas (LPG) based on population. Gas Tax Section 2107.5 This account represents a fixed amount of revenue received from the state based on population. Highway Users Tax Act (HUTA) This revenue source replaces the Proposition 42 sales tax on gasoline with a franchise tax. It is intended to be revenue neutral to Cities and allow greater flexibility at the State level. Road Maintenance & Rehabilitation Act of 2017 (SB-1) 56 This source of revenue was signed into law in April 2017 in order to address the significant multi-modal transportation funding shortfalls statewide. A fuel tax increase began on November 1, 2017. The value-based transportation fee began on January 1, 2018. The price-based excise tax will be reset on July 1, 2019 and the new zero emissions vehicle fee will begin on July 1, 2020. Gas Tax, HUTA and SB-1 estimates are provided by California Local Government Finance Almanac which bases their estimates on State Department of Finance statewide revenue projections. Measure W The Safe Clean Water Act (ACW Program) also known as Measure W was approved by the voters in November 2018. The revenue generated from this measure is intended to maximize the ability of local governments to address local storm water and urban runoff challenges and is to be used for water quality improvements within the City. It is estimated that the City will receive $800,000 annually as part of this program. Measure M Approved by the voters on November 6, 2016, this half-cent sales tax increase will fund projects that will improve local streets, repair potholes and improve traffic flow/safety. The City received its first allocation of Measure M funds during FY 2017-18. Prop A - Transit Tax The City receives twenty-five percent of the 1/2% Prop A Sales tax (approved by voters in 1980). These funds are distributed by the L.A. County Metropolitan Transportation Authority (MTA), and are distributed to Los Angeles County cities on a proportional population basis. The funds are to be used for the development of transit programs within the guidelines established by the MTA. Prop C - Transit Tax The City receives twenty percent of the 1/2% Prop C sales tax (approved by voters in 1990). These funds are distributed by the L.A. County Metropolitan Transportation Authority (MTA), and are distributed to Los Angeles County cities on a proportional population basis. The funds are to be used the improving, expanding and maintaining public transit services. These expenditures must be consistent with the County's Congestion Management Program. Measure R - Local Return Funds Measure R is funded with 1/2 cent sales tax revenues that LA County voters approved in November 2008 to meet the transportation needs of the County. Fifteen percent of this tax is designated for the Local Return program to be used by cities. These funds are to be used for local transportation projects. Measure M, Prop A, Prop C and Measure R estimates come from L.A. County Metropolitan Transportation Authority (MTA). Prop A - Safe Parks Program Funds transferred to the City as a result of the 1992 and 1996 L.A. County Safe Neighborhood Parks Act. These funds are to be used to improve, preserve and restore parks and to employ at-risk youth. Projects utilizing the California Conservation Corps are funded through the at-risk youth element of this program. This program ended in FY 2017-18. Measure A Neighborhood Parks Act Approved by the voters in November 2016, this new source of revenue in FY 2018-19 provides funds to improve the quality of life throughout Los Angeles County by preserving and protecting parks, safe places to play, community recreation facilities, beaches, rivers, open spaces and water conservation. Measure A funds provide local funding for parks, recreation, trails, cultural facilities, open space and Veteran and youth programs. Annual estimates are received from the Los Angeles County Regional Park and Open Space District. STATE GRANTS State TDA The Transportation Development Act provides this source of funding. Derived from statewide sales tax, and allocated by formula to the County Transportation Commission, allocations are deposited in each regional entity's State Transit Assistance Fund. Estimate based on historical trends. 57 SB821 - Bike and Pedestrian Paths SB821 allows the City to request specifically allocated monies for the purpose of constructing bike and pedestrian paths. Estimate based on historical trends. Habitat Conservation Fund (HFC) Established by the California Wildlife Protection Act of 1990 (Proposition 117), the HCF provides funding to local agencies to protect threatened species, to address wildlife corridors, to create trails and to provide for nature interpretation programs which bring urban residents into park and wildlife areas. Grant awards vary from year to year so this is based on individual grant criteria. COUNTY GRANTS County TDA The Transportation Development Act provides this source of funding. Derived from state sales tax and allocated by formula to the County Local Transportation Fund, allocations are available to operators for the support of public transportation systems. Based on estimates from Los Angeles County. FEDERAL GRANTS Community Development Block Grant (CDBG) The federal government provides funds for metropolitan areas whose population exceeds 50,000. The funds are based upon a federal formula and are to be used only within low and moderate-income census tracts and/or to benefit low and moderate-income persons. Based on estimates received from the Community Development Commission of the County of Los Angeles. Moving Ahead For Progress In The 21st Century (MAP-21) The Federal Government has created a Federal Surface Transportation Program that allocates funds for various improvements to the nation’s streets and roads. This two year legislation has annual allocations funded primarily by the Highway Account. Estimate based on historical trends. Land & Water Conservation Fund (LWCF) LWCF is a Federal program that conserves irreplaceable lands and improves outdoor recreation opportunities. Funds are administered by the State of California and are allocated to local agencies through competitive grants. Grant awards vary from year to year so this is based on individual grant criteria. Recreational Trails Program (RTP) RTP is a Federal program that provides financial assistance to local agencies for the development of recreational trails, trailheads and trailside facilities. Funds are administered by the State of California and are allocated to local agencies through competitive grants. Grant awards vary from year to year so this is based on individual grant criteria. Hazard Mitigation Grant Program The City received a grant from FEMA, which is administered by the State, in order to update the City's Hazard Mitigation Plan. This plan establishes the City's strategy to implement improvements and programs to lessen community impacts in the event of natural hazard events. Grant awards vary from year to year so this is based on individual grant criteria. 58 OTHER FINANCING SOURCES Proceeds from Sale of General Fixed Assets This includes proceeds from the sale of fixed assets (used by governmental funds only). Damage to City Property These funds include reimbursement to the City for repairing willful or accidental damage to city property. Generally these are associated with automobile accidents. Cost Reimbursements Reimbursements to the City for various expenditures incurred that are reimbursable i.e. legal expenses. All three of these revenue source estimates are based on historical trends. Street Beautification - Developer Paid Funds received from development projects to be used toward the Diamond Bar Complete Streets improvements as well as other identified capital improvement streetscape or complete streets projects as conditioned by the development projects entitlements. Estimate based on anticipated development projects and the associated fees. OPERATING TRANSFERS IN Operating Transfers In Includes monies transferred from one fund to another. Transfers are income to recipient fund. USE OF MONEY AND PROPERTY Investments Inactive City funds are pooled and invested on a continuing basis in certain types of investments that are state approved such as time certificate of deposits, money market accounts, Local Agency Investment Fund, and Federal Agency notes. The City's investment software produces a projection based on the holdings in the portfolio. 59 FY 2021/22 FY 2022/23 Revised FY 2022/23 Actuals FY 2023/24 % Change FY 22/23 to Actuals Budget*thru Mar. Adopted FY 23/24 REVENUES Property Taxes 5,906,920 6,241,789 3,599,914 6,438,183 3.1% Other Taxes & Fees 9,253,165 9,187,080 5,457,388 9,422,000 2.6% State Revenue 6,972,749 7,293,698 3,674,317 7,575,497 3.9% State Grants - - - 0.0% From Other Agencies 430 - - - 0.0% Fines & Forfeitures 436,610 370,000 233,581 385,000 4.1% Service Charges 2,481,234 3,113,281 2,817,597 3,392,865 9.0% Use of Money and Property (15,475) 1,407,680 1,107,641 1,766,430 25.5% Cost Reimbursements 162,511 273,150 134,833 159,000 -41.8% Transfers In 4,703,147 4,825,399 1,775,101 1,475,500 -69.4% Total Revenues 29,901,291 32,712,077 18,800,372 30,614,475 -6.4% EXPENDITURES City Council (110)166,017 192,261 141,744 212,772 11% City Attorney (120)177,491 205,000 75,102 205,000 0% City Manager (130)1,299,555 1,281,958 835,407 1,350,673 5% City Clerk (140)413,404 491,957 338,727 424,111 -14% Economic Development (150)188,597 277,676 137,382 377,289 36% Finance (210)825,379 946,669 607,712 906,278 -4% Human Resources (220)503,563 505,369 371,281 528,866 5% Information Systems (230)1,381,662 1,522,241 1,126,144 1,607,388 6% Community Relations (240)643,251 854,365 519,071 1,008,677 18% Law Enforcement (310)7,584,720 7,829,866 4,547,038 8,443,117 8% Volunteer Patrol (320)- 4,000 1,108 4,000 0% Fire (330)7,359 7,500 7,359 7,500 0% Animal Control (340)369,123 391,700 241,214 447,500 14% Emergency Preparedness (350)19,666 47,100 19,968 47,100 0% Community Dev/Planning (410)744,391 799,596 552,697 857,923 7% Building & Safety (420)847,254 1,100,316 614,063 1,148,113 4% Neighb Improvement (430)369,510 484,041 300,589 521,604 8% Diamond Bar Center (510)1,152,246 1,522,548 981,962 1,647,850 8% Recreation (520)1,735,838 2,560,631 1,367,680 2,619,055 2% Public Works (610)629,469 697,969 370,329 647,156 -7% Engineering (615)572,776 698,643 297,137 751,564 8% Civic Center (620)488,540 694,045 438,847 761,312 10% Parks & Facilities Maintenance (630)1,417,330 1,598,039 944,605 1,625,827 2% Landscape Maintenance (645)342,855 393,270 94,568 405,600 3% Road Maintenance (655)1,300,182 2,103,665 868,178 1,897,514 -10% Transfers Out (900)5,133,757 5,528,135 896,048 3,471,185 -37% Total Expenditures 28,313,936 32,738,561 16,695,958 31,924,971 -2.5% Operating Surplus/(Deficit)1,587,356 (26,484) (1,310,496) ** Est. Fund Balance - Beginning of Year 26,042,144 27,629,500 27,603,016 Est. Fund Balance - End of Year 27,629,500$ 27,603,016$ 26,292,520$ * Note: FY 2022/23 Revised Budget as of March 31, 2023 CITY OF DIAMOND BAR ADOPTED GENERAL FUND BUDGET SUMMARY FY 2023/24 ** Note: FY 2023/24 Adopted Budget includes use of fund balance (i.e. prior year savings) for one-time projects, including $1.11 million for Captial Improvement Projects 60 Fund #Fund Title Estimated FB Reserves @ 07/01/23 Revenues Transfers In Total Resources Appropriations Transfers Out Total Uses Estimated FB Reserves @ 06/30/24 Addition/(Use) of Fund Balance 100 General Fund 27,603,016$ 29,138,975$ 1,475,500$ 58,217,491$ $28,453,786 $3,471,185 $31,924,971 26,292,520$ (1,310,496)$ 101 Com Organization Support Fund - - 20,000 20,000 20,000 - 20,000 - - 102 Law Enforcement Reserve Fund 857,126 - - 857,126 - 100,000 100,000 757,126 (100,000) 103 General Plan Revision Fund 16,194 - 207,000 223,194 197,000 - 197,000 26,194 10,000 104 Technology Reserve Fund 644,023 75,930 100,000 819,953 - - - 819,953 175,930 105 OPEB Reserve Fund 285,283 - 40,000 325,283 20,000 88,000 108,000 217,283 (68,000) 106 COVID-19 Recovery Fund (39,563) - - (39,563) - - - (39,563) - 107 Homelessness Response Fund - - 50,000 50,000 50,000 - 50,000 - - 201 Measure W 598,005 838,000 - 1,436,005 547,537 300,000 847,537 588,468 (9,537) 202 Road Maint. & Rehab (RMRA)2,847,627 1,371,796 - 4,219,423 - 4,050,000 4,050,000 169,423 (2,678,204) 203 Measure M Fund 120,376 1,111,903 - 1,232,279 14,305 1,200,000 1,214,305 17,974 (102,402) 204 Measure R Fund 218,908 979,061 - 1,197,969 14,305 1,175,000 1,189,305 8,664 (210,244) 205 Gas Tax Fund 436,251 1,557,355 - 1,993,606 66,000 1,604,000 1,670,000 323,606 (112,645) 206 Prop A - Transit Fund 1,395,257 1,782,254 - 3,177,511 905,636 - 905,636 2,271,875 876,618 207 Prop C - Transit Fund 2,119,687 1,308,915 - 3,428,602 728,931 2,564,000 3,292,931 135,671 (1,984,016) 208 MAP-21 Fund 1,072 - - 1,072 - - - 1,072 - 209 SB821 Trails (TDA)39,438 63,420 - 102,858 - 33,650 33,650 69,208 29,770 210 MTA Grants Fund (56,599) - - (56,599) - - - (56,599) - 225 Community Dev Block Grant Fd (272,670) 335,699 63,029 189,918 145,464 335,382 (272,353) 317 226 CASP (SB1186) Fund 34,053 8,200 - 42,253 - - - 42,253 8,200 238 Landscape Maint Dist - 38 16,079 276,720 218,097 510,896 494,817 - 494,817 16,079 - 239 Landscape Maint Dist - 39 107,243 642,890 42,560 792,693 616,005 - 616,005 176,688 69,445 241 Landscape Maint Dist - 41 95,790 301,806 11,298 408,894 300,088 - 300,088 108,806 13,016 245 Street Beautification 335,399 2,400 - 337,799 - - - 337,799 2,400 246 Traffic Mitigation Fund 8,073,160 81,600 - 8,154,760 - - - 8,154,760 81,600 247 Sewer Mitigation Fund 56,965 400 - 57,365 - - - 57,365 400 248 Tres Hermanos 5,726 - 100,000 105,726 100,000 - 100,000 5,726 - 250 Integrated Waste Mgt Fund 1,677,083 641,226 - 2,318,309 750,793 10,000 760,793 1,557,516 (119,567) 251 Air Quality Improvement Fd 107,469 74,000 181,469 74,000 100,000 174,000 7,469 (100,000) 252 Waste Hauler Fund 152,507 158,300 - 310,807 - 250,000 250,000 60,807 (91,700) 253 Used Oil Grant 23,022 8,757 - 31,779 9,900 - 9,900 21,879 (1,143) 254 Beverage Recycling Grant 97,565 15,017 - 112,582 37,300 - 37,300 75,282 (22,283) 255 LRSP Grant Fund (92) - - (92) - - - (92) - 256 Hazard Mitigation Grant Fund 23,917 22,500 - 46,417 - - - 46,417 22,500 260 Park Fees (Quimby) Fd 125,008 500 - 125,508 - - - 125,508 500 261 Measure A Neigh. Parks Act - 184,000 - 184,000 - - - 184,000 184,000 City of Diamond Bar Fiscal Year 2023-24 UsesSources 61 Fund #Fund Title Estimated FB Reserves @ 07/01/23 Revenues Transfers In Total Resources Appropriations Transfers Out Total Uses Estimated FB Reserves @ 06/30/24 Addition/(Use) of Fund Balance City of Diamond Bar Fiscal Year 2023-24 UsesSources 262 Park & Facility Development Fd 727,101 7,300 - 734,401 - 500,000 500,000 234,401 (492,700) 263 Prop A - Safe Neigh. Pks Fd - - - - - - - - - 270 PEG Fees Fund 312,492 103,800 - 416,292 100,000 - 100,000 316,292 3,800 280 Citizens Option for Public Sfty Fd 328,258 166,200 - 494,458 10,000 152,500 162,500 331,958 3,700 281 CA Law Enforcement Eq Fund 8,028 - - 8,028 - 9,000 9,000 (972) (9,000) 301 Capital Improvement Project Fd 37,452 302,850 11,728,114 12,068,416 12,030,964 - 12,030,964 37,452 - 401 Debt Service Fund 74 50 716,100 716,224 716,100 - 716,100 124 50 501 Self Insurance Fund 956,426 10,000 609,380 1,575,806 609,380 - 609,380 966,426 10,000 502 Vehicle Maint & Replacement Fd 300,128 2,000 246,750 548,878 224,750 - 224,750 324,128 24,000 503 Equipment Maint & Repl Fd 1,687,585 68,000 - 1,755,585 1,727,500 - 1,727,500 28,085 (1,659,500) 504 Building Facility & Maint Fund 960,819 10,800 100,000 1,071,619 201,000 - 201,000 870,619 (90,200) 601 OPEB Trust Fund 662,452 26,600 88,000 777,052 - - - 777,052 114,600 - Grand Totals 53,725,140 41,679,224 15,752,799 111,157,163 49,210,015 15,752,799 64,962,814 46,194,349 (7,530,791) 62 FY 2023/24 Adopted FY 2023/24 Adopted FY 2023/24 Adopted FY 2023/24 Adopted FY 2023/24 Adopted FY 2023/24 Adopted Budget Budget Budget Budget Budget Budget Financial Sources Property Taxes 6,438,183$ -$ -$ -$ -$ 6,438,183$ Other Taxes & Fees 9,422,000 - 1,221,416 - - 10,643,416 State Subventions 7,575,497 - - - - 7,575,497 Federal & State Grants - 302,850 - 60,000 - 362,850 From Other Agencies - - 9,561,477 - - 9,561,477 Fines & Forfeitures 385,000 - - - - 385,000 Service Charges 3,392,865 - 1,165,930 - - 4,558,795 Use of Money and Property 1,766,430 - 156,650 30,800 26,600 1,980,480 Cost Reimbursements 159,000 - 14,526 - - 173,526 Transfers In 1,475,500 11,728,114 1,505,055 956,130 88,000 15,752,799 Total Financial Sources 30,614,475 12,030,964 13,625,054 1,046,930 114,600 57,432,023 Financial Uses City Administration 2,569,845 - 881,993 - - 3,451,838 Administration & Support 4,051,209 - 145,000 - - 4,196,209 Public Safety 8,949,217 - 10,000 - - 8,959,217 Community Development 2,527,640 - 369,000 - - 2,896,640 Parks & Recreation 4,266,905 - 53,918 - - 4,320,823 Public Works 6,088,970 - 3,790,124 - - 9,879,094 Capital Projects - 12,030,964 - - - 12,030,964 Debt Service - - 712,600 - - 712,600 Internal Service - - 2,762,630 - 2,762,630 Transfers Out 3,471,185 - 12,281,614 - - 15,752,799 Total Financial Uses 31,924,971 12,030,964 18,244,249 2,762,630 - 64,962,814 Surplus (Deficit)*(1,310,496) - (4,619,195) (1,715,700) 114,600 (7,530,791) Fund Balance Beginning Balance 27,603,015 37,452 21,517,263 3,904,958 662,452 53,725,140 Ending Fund Balance 26,292,519$ 37,452$ 16,898,068$ 2,189,258$ 777,052$ 46,194,349$ * Note: FY 2023/24 Adopted Budget includes use of fund balance (i.e. prior year savings) for one-time projects, including $1.11 million for Captial Improvement Projects FY 2023-24 CONSOLIDATED SCHEDULE OF SOURCES & USES - ALL FUNDS All Funds Governmental Funds Proprietary Funds Fiduciary Funds Total General Fund CIP Fund Non-Major Funds Internal Service Funds OPEB Trust Fund 63 FY 2021/22 FY 22/23 Revised FY 2023/24 Adopted FY 2021/22 FY 22/23 Revised FY 2023/24 Adopted FY 2021/22 FY 22/23 Revised FY 2023/24 Adopted FY 2021/22 FY 22/23 Revised FY 2023/24 Adopted FY 2021/22 FY 22/23 Revised FY 2023/24 Adopted FY 2021/22 FY 22/23 Revised FY 2023/24 Adopted Actuals Budget* Budget Actuals Budget* Budget Actuals Budget* Budget Actuals Budget* Budget Actuals Budget* Budget Actuals Budget* Budget Financial Sources Property Taxes 5,906,920$ 6,241,789$ 6,438,183$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 5,906,920$ 6,241,789$ 6,438,183$ Other Taxes & Fees 9,253,165 9,187,080 9,422,000 - - - 847,052 1,182,904 1,221,416 - - - - - - 10,100,217 10,369,984 10,643,416 State Subventions 6,972,749 7,293,698 7,575,497 - - - - - - - - - - - - 6,972,749 7,293,698 7,575,497 Federal & State Grants - - - - 634,342 302,850 3,415,474 4,124,259 **- - - 60,000 - - - 3,415,474 4,758,601 362,850 From Other Agencies 430 - - - - - 8,347,448 9,031,378 9,561,477 - - - - - - 8,347,878 9,031,378 9,561,477 Fines & Forfeitures 436,610 370,000 385,000 - - - - - - - - - - - - 436,610 370,000 385,000 Service Charges 2,481,234 3,113,281 3,392,865 - - - 947,744 1,981,221 1,165,930 - - - - - - 3,428,978 5,094,502 4,558,795 Use of Money and Property (15,475) 1,407,680 1,766,430 - - - (261,526) 156,400 156,650 (15,535) 30,800 30,800 (57,476) 26,600 26,600 (350,012) 1,621,480 1,980,480 Cost Reimbursements 162,511 273,150 159,000 - - - 8,543 89,936 14,526 - - - - - - 171,054 363,086 173,526 Transfers In 4,703,147 4,825,399 1,475,500 357,207 16,030,158 11,728,114 3,317,131 1,270,863 1,505,055 1,777,528 1,544,310 956,130 88,000 88,000 88,000 10,243,013 23,758,730 15,752,799 Total Financial Sources 29,901,291 32,712,077 30,614,475 357,207 16,664,500 12,030,964 16,621,866 17,836,961 13,625,054 1,761,993 1,575,110 1,046,930 30,524 114,600 114,600 48,672,881 68,903,248 57,432,023 Financial Uses City Administration 2,245,064 2,448,852 2,569,845 - - - 465,868 972,992 881,993 - - - - - - 2,710,932 3,421,844 3,451,838 Administration & Support 3,353,855 3,828,644 4,051,209 - - - 17,615 120,000 145,000 - - - - - - 3,371,470 3,948,644 4,196,209 Public Safety 7,980,869 8,280,167 8,949,217 - - - 12,875 10,000 10,000 - - - - - - 7,993,744 8,290,167 8,959,217 Community Development 1,961,155 2,383,953 2,527,640 - - - 145,288 181,817 369,000 - - - - - - 2,106,443 2,565,770 2,896,640 Parks & Recreation 2,888,084 4,083,179 4,266,905 - - - 23,494 1,109,133 53,918 - - - - - - 2,911,578 5,192,312 4,320,823 Public Works 4,751,152 6,185,631 6,088,970 - - - 1,995,832 3,464,581 3,790,124 - - - - - - 6,746,984 9,650,212 9,879,094 Capital Projects - - - 447,897 16,496,473 12,030,964 - - - - - - - - - 447,897 16,496,473 12,030,964 Debt Service - - - - - - 718,413 719,700 712,600 - - - - - - 718,413 719,700 712,600 Internal Service - - - - - - - - 719,175 2,216,078 2,762,630 - - - 719,175 2,216,078 2,762,630 Transfers Out 5,133,757 5,528,135 3,471,185 - - - 5,106,012 18,133,840 12,281,614 3,245 - - - - - 10,243,014 23,661,975 15,752,799 Total Financial Uses 28,313,936 32,738,561 31,924,971 447,897 16,496,473 12,030,964 8,485,397 24,712,063 18,244,249 722,420 2,216,078 2,762,630 - - - 37,969,650 76,163,175 64,962,814 Surplus (Deficit)***1,587,355 (26,484) (1,310,496) (90,690) 168,027 - 8,136,469 (6,875,102) (4,619,195) 1,039,573 (640,968) (1,715,700) 30,524 114,600 114,600 10,703,231 (7,259,927) (7,530,791) Fund Balance Beginning Balance 26,042,144 27,629,499 27,603,015 (39,885) (130,575) 37,452 20,255,896 28,392,365 21,517,263 3,506,353 4,545,926 3,904,958 517,328 547,852 662,452 50,281,836 60,985,067 53,725,140 Ending Fund Balance 27,629,499$ 27,603,015$ 26,292,519$ (130,575)$ 37,452$ 37,452$ 28,392,365$ 21,517,263$ 16,898,068$ 4,545,926$ 3,904,958$ 2,189,258$ 547,852$ 662,452$ 777,052$ 60,985,067$ 53,725,140$ 46,194,349$ * FY 2022/23 Revised Budget is as of March 31, 2023 **FY 2022/23 Revised revenue amount includes additional unbudgeted cash reciepts of $708,785 for Park Development Fund (262); see City Council item 5.4 approved on May 2, 2023. *** Note: FY 2023/24 Adopted Budget includes use of fund balance (i.e. prior year savings) for one-time projects, including $1.11 million for Captial Improvement Projects THREE-YEAR CONSOLIDATED SCHEDULE OF SOURCES & USES - ALL FUNDS FY 2021-22 ACTUALS THROUGH FY 2023-24 ADOPTED BUDGET All Funds Governmental Funds Proprietary Funds Fiduciary Funds Total General Fund CIP Fund Non-Major Funds Internal Service Funds OPEB Trust Fund 64 100 - GENERAL FUND REVENUE General Fund Revenue 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Property Taxes (40010) Secured Property Taxes $5,505,466 $5,873,789 $5,873,789 $6,050,640 (40020) Unsecured Property Taxes $201,711 $201,000 $201,000 $188,543 (40030) Supplemental Roll Taxes $170,575 $130,000 $130,000 $165,000 (40040) Prior Year Property Taxes -$15,517 -$11,000 -$11,000 -$11,000 (40060) Interest, Penalties & Delinq $18,864 $20,000 $20,000 $20,000 (40070) Homeowner's Exemption $25,822 $28,000 $28,000 $25,000 PROPERTY TAXES TOTAL $5,906,920 $6,241,789 $6,241,789 $6,438,183 Other Taxes & Fees (41010) Sales Tax Revenue $6,127,593 $5,798,080 $6,048,080 $6,161,000 (41020) Transient Occupancy Tax $1,359,842 $1,300,000 $1,300,000 $1,380,000 (41030) Franchise Fees $1,308,250 $1,376,000 $1,509,000 $1,551,000 (41050) Property Transfer Tax $457,481 $330,000 $330,000 $330,000 OTHER TAXES & FEES TOTAL $9,253,165 $8,804,080 $9,187,080 $9,422,000 State Revenue (43010) Motor Vehicle In Lieu $65,523 $83,936 $83,936 $65,000 (43020) Property Tax In Lieu of VLF $6,907,226 $7,209,762 $7,209,762 $7,510,497 STATE REVENUE TOTAL $6,972,749 $7,293,698 $7,293,698 $7,575,497 Rev From Oth Cities (45010) Intergovt Rev-Other Cities $430 $0 $0 $0 REV FROM OTH CITIES TOTAL $430 $0 $0 $0 Fines & Forfeitures (47010) Vehicle Code Fines $152,238 $125,000 $125,000 $125,000 (47020) General Fines $8,603 $15,000 $15,000 $15,000 (47030) Municipal Code Fines $52,914 $20,000 $20,000 $35,000 (47040) Parking Fines $216,255 $200,000 $200,000 $200,000 (47050) Impound Fees $6,600 $10,000 $10,000 $10,000 FINES & FORFEITURES TOTAL $436,610 $370,000 $370,000 $385,000 Building Fees (48010) Construction Permit Fees $1,040,834 $732,591 $789,224 $931,960 (48020) Plan Check Fees-Bldg/Sfty $321,452 $732,591 $789,223 $931,960 (48160) Building Standards Admin Fee $54 $2,230 $2,230 $2,830 (48170) SMIP Fees $95 $5,636 $5,636 $7,170 BUILDING FEES TOTAL $1,362,436 $1,473,049 $1,586,313 $1,873,920 Planning Fees (48100) Planning Fees $200,484 $140,637 $140,637 $200,000 (48130) Business License Fee $35,400 $38,010 $38,010 $37,300 (48140) Business License - Late Fee $4,034 $3,258 $3,258 $4,000 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 65 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget PLANNING FEES TOTAL $239,918 $181,905 $181,905 $241,300 Engineering Fees (48275) NPDES Business Inspection Fees $0 $30,000 $30,000 $0 (48200) Plan Check Fees - Engineering $31,086 $86,880 $86,880 $118,000 (48210) Address Change Fee $6,123 $7,500 $7,500 $8,000 (48220) Encroachment Permit - Eng $91,015 $108,600 $108,600 $115,750 (48230) Inspections - Engineering $16,398 $11,000 $11,000 $11,800 (48240) Soils/Misc Engineering Fees $17,651 $21,500 $21,500 $23,000 (48250) Traffic Dev. Impact Fees - Engineering $863 $0 $0 $0 (48260) Waste Hauler Fees $159,247 $226,278 $226,278 $234,500 (48270) Industrial Waste Fees $47,688 $48,850 $48,850 $52,500 ENGINEERING FEES TOTAL $370,071 $540,608 $540,608 $563,550 Recreation Fees (48300) Special Events $34,552 $16,600 $16,600 $18,050 (48310) Senior Programs $5,010 $34,420 $34,420 $39,620 (48320) Youth Programs $118,430 $195,095 $195,095 $200,425 (48330) Athletic Programs $23,828 $68,340 $68,340 $48,500 (48340) Contract Classes $326,990 $277,500 $490,000 $407,500 RECREATION FEES TOTAL $508,809 $591,955 $804,455 $714,095 Investment Income (48500) Investment Earnings $273,385 $630,000 $630,000 $800,000 (48501) Investment Earnings-lease $107,674 $0 $0 $0 (48510) Unrealized Gain/Loss Fmv -$987,371 $0 $0 $0 INVESTMENT INCOME TOTAL -$606,312 $630,000 $630,000 $800,000 Rental Revenue (48600) Cell Tower Rental Revenue $93,378 $190,000 $190,000 $196,000 (48605) Db Center Revenue $428,401 $472,750 $472,750 $625,000 (48610) Facility Security Charge $23,321 $65,000 $65,000 $86,000 (48625) Field & Facility Rentals $26,016 $31,500 $31,500 $32,000 RENTAL REVENUE TOTAL $571,115 $759,250 $759,250 $939,000 Taxable Sales (48700) City Store Sales $15 $0 $0 $0 (48710) Printed Material Sales $0 $200 $200 $200 TAXABLE SALES TOTAL $15 $200 $200 $200 Cost Reimbursements (48800) Prop Damage Reimb - Pwks $15,074 $30,000 $30,000 $30,000 (48810) Prop Damage Reimb - Parks $17,833 $1,000 $1,000 $1,000 (48820) Cost Reimbursements $129,605 $242,150 $242,150 $128,000 COST REIMBURSEMENTS TOTAL $162,511 $273,150 $273,150 $159,000 Miscellaneous Revenue (48900) Returned Check Charges $230 $230 $230 $230 (48915) Film Permit Revenue $13,887 $3,000 $3,000 $12,000 (48990) Miscellaneous Revenue $5,591 $15,000 $15,000 $15,000 MISCELLANEOUS REVENUE TOTAL $19,708 $18,230 $18,230 $27,230 Interfund Transfers (49106) Transfer In - COVID Fund $3,415,474 $3,415,474 $3,415,474 $0 (49102) Transfer In - Law Enforcement $76,304 $100,000 $100,000 $100,000 (49205) Transfer In - Gas Tax Fd $1,049,000 $1,049,000 $1,049,000 $1,204,000 (49239) Transfer In - Llad #39 $0 $0 $63,100 $0 (49250) Transfer In - Ab939 $8,954 $10,000 $10,000 $10,000 (49251) Transfer In - Ab2766 $915 $35,000 $35,000 $0 (49280) Transfer In - Cops Fund $152,500 $152,500 $152,500 $152,500 (49281) Transfer In - Cleep Fund $0 $325 $325 $9,000 INTERFUND TRANSFERS TOTAL $4,703,147 $4,762,299 $4,825,399 $1,475,500 TOTAL $29,901,291 $31,940,212 $32,712,077 $30,614,475 66 100 - GENERAL FUND APPROPRIATIONS General Fund Appropriations 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $5,548,375 $5,779,076 $5,779,076 $6,364,733 (50020) Over Time Wages $15,530 $48,654 $48,654 $46,854 (50030) Part-Time Wages $621,456 $957,866 $957,866 $967,645 (50040) Classic Member Retiremnt $690,683 $803,109 $803,109 $839,109 (50042) Classic Member Ual Pmts $638,568 $716,846 $716,846 $509,198 (50044) Pepra Member Retiremnt $76,678 $80,268 $80,268 $142,739 (50046) Pepra Member Ual Pmts $2,246 $3,224 $3,224 $0 (50050) City Paid Benefits $97,904 $61,931 $61,931 $66,077 (50052) Worker's Compensation $171,633 $141,167 $141,167 $149,348 (50054) Short/Long Term Disability $24,870 $56,635 $56,635 $62,082 (50056) Medicare Expense $90,203 $97,768 $97,768 $106,364 (50057) Medicare Payable $0 $575 $575 $575 (50060) Benefit Allotment $948,156 $1,040,408 $1,040,408 $1,205,746 (50062) Benefits Administration $1,807 $3,000 $3,000 $3,000 (50070) Cell Phone Allowance $2,379 $2,700 $2,700 $2,700 (50072) Auto Allowance $40,123 $41,784 $41,784 $40,506 (50074) Technology Allowance $17,119 $18,588 $18,588 $17,748 (50075) Performance Pay Incentive $0 $90,000 $90,000 $90,000 PERSONNEL SERVICES TOTAL $8,987,729 $9,943,598 $9,943,598 $10,614,424 Supplies (51200) Operating Supplies $133,627 $321,450 $314,950 $352,850 (51210) Janitorial Supplies $14,238 $20,000 $20,000 $20,000 (51250) Road Maintenance Supplies $25,596 $250,000 $339,075 $75,000 (51300) Small Tools & Equipment $12,991 $33,250 $33,250 $41,250 (51400) Promotional Supplies $6,398 $37,250 $39,700 $42,450 SUPPLIES TOTAL $192,850 $661,950 $746,975 $531,550 Operating Exp (52100) Photocopying $6,254 $10,000 $10,000 $7,500 (52110) Printing $94,370 $145,800 $145,800 $199,750 (52130) Photography $10,013 $11,000 $11,000 $11,500 (52140) Engraving Services $413 $2,000 $2,000 $1,000 (52160) Advertising $52,062 $74,000 $74,000 $69,000 (52170) Postage $65,438 $77,400 $77,400 $83,450 (52200) Telephone $91,737 $93,800 $93,800 $95,900 (52210) Electric Utility Expenditure $394,469 $376,500 $489,000 $431,500 (52215) Gas Utility Expenditure $22,000 $21,056 $27,056 $31,200 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 67 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget (52220) Water Utility Expenditure $320,456 $331,822 $331,822 $329,700 (52255) Banking Charges $19,015 $25,000 $25,000 $23,600 (52300) Rental/Lease - Equipmnt $34,904 $58,350 $58,350 $87,800 (52302) Rental/Lease - Real Property $35,768 $108,020 $114,520 $98,500 (52304) Rental/Lease - Exhibit Space $0 $2,500 $2,500 $2,000 (52310) Equipment Maintenance $7,639 $63,150 $37,750 $65,750 (52314) Computer Maintenance $447,392 $481,800 $519,200 $522,200 (52320) Maint Of Grounds/Buildings $347,852 $494,185 $633,539 $564,100 (52400) Membership & Dues $109,627 $123,075 $123,075 $147,585 (52405) Publications $2,624 $3,370 $3,370 $3,320 (52410) Meetings $5,301 $15,250 $15,250 $19,200 (52415) Conferences $10,454 $80,560 $80,560 $129,850 (52420) Mileage Reimbursement $170 $2,250 $2,250 $2,500 (52500) Education & Training $5,353 $27,650 $28,900 $34,850 (52505) Employee Tuition Reimbursement $0 $3,000 $3,000 $3,000 (52510) Employment Physicals $19,180 $10,000 $10,000 $12,000 (52515) Miscellaneous Employee Benefit $1,551 $1,800 $1,800 $2,000 (52520) Employee Recognition Program $1,850 $3,750 $3,750 $4,000 (52525) Commissioner Compensation $5,515 $6,850 $6,850 $6,850 (53500) Criminal Apprehension Reward $0 $2,500 $2,500 $2,500 (53510) Public Safety Outreach $226 $5,000 $5,000 $22,500 (53520) Admissions - Youth Activities $8,543 $22,700 $22,700 $22,700 (53530) Elections $2,018 $73,000 $73,000 $4,000 (53999) Miscellaneous Expenditures $30,586 $0 $0 $0 OPERATING EXP TOTAL $2,152,780 $2,757,138 $3,034,742 $3,041,305 Professional Svcs (54010) PS - Accounting & Auditing $60,796 $73,450 $73,450 $77,300 (54020) PS - General Legal Services $157,004 $180,000 $180,000 $180,000 (54022) PS - Special Legal Services $10,082 $0 $0 $0 (54024) PS - Special Legal Code Enf $10,405 $25,000 $25,000 $25,000 (54030) PS - Data Processing Services $44,565 $44,500 $44,500 $44,500 (54200) PS - Environmental Services $60,675 $121,000 $121,000 $60,000 (54300) PS -Planning General Plan $764 $0 $0 $0 (54400) PS - Engineering $120,711 $120,500 $137,830 $165,500 (54410) PS - Traffic $109,902 $164,500 $180,480 $175,000 (54420) PS - Plan Checking $3,338 $80,000 $80,000 $100,000 (54430) PS - Soils/Surveying $0 $18,000 $18,000 $18,000 (54440) PS - Inspection $1,298 $6,500 $6,500 $10,000 (54900) PS - Other Prof Svcs $559,960 $675,730 $677,496 $582,790 PROFESSIONAL SVCS TOTAL $1,139,500 $1,509,180 $1,544,256 $1,438,090 Contract Services (55000) Cs - Contract Services $31,423 $52,000 $52,000 $61,400 (55100) Cs - Building & Safety $665,287 $723,073 $818,790 $747,100 (55110) Cs-Code Enforcement $5,785 $4,000 $7,000 $9,500 (55120) Cs-Property Abatement $0 $5,000 $5,000 $5,000 (55300) Cs - Special Events $97,132 $175,850 $175,850 $291,200 (55305) Cs - Athletic Programs $3,372 $8,500 $8,500 $6,000 (55310) Cs - Senior Programs $4,237 $29,750 $29,750 $38,250 (55315) Cs - Youth Programs -$2,000 $12,200 $12,200 $12,700 (55320) Cs - Contract Classes $198,755 $177,000 $318,000 $262,000 (55330) Cs - Security $24,091 $67,800 $67,800 $89,050 (55400) Cs - Sheriff's Department $7,228,508 $7,274,066 $7,274,066 $7,900,097 (55402) Cs-Sheriff - Special Events $162,886 $256,300 $256,300 $233,020 (55404) Cs - Animal Control $368,187 $384,200 $384,200 $432,500 (55406) Cs - Fire Department $7,359 $7,500 $7,500 $7,500 (55408) Cs - Parking Citation Admin $19,386 $32,500 $32,500 $32,500 (55410) Cs - Wild Animal Control $936 $7,500 $7,500 $7,500 (55412) Cs - Crossing Guard Services $184,874 $280,000 $280,000 $280,000 (55505) Cs - Pw Contract Services $527,459 $514,832 $520,332 $547,500 (55510) Cs - Street Sweeping $180,466 $210,000 $210,000 $210,000 (55512) Cs - Road Maintenance $54,130 $224,000 $174,000 $740,000 68 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget (55514) Cs - Sidewalk Maintenance $325,986 $265,000 $365,000 $0 (55516) Cs - Striping & Signing $42,819 $100,000 $100,000 $0 (55522) Cs - Tree Maintenance $309,836 $353,870 $353,870 $364,600 (55528) Cs - Pkwy/Vegetation Control $164,788 $179,400 $179,400 $181,000 (55530) Cs - Right Of Way Clean Up $26,335 $30,000 $30,000 $30,000 (55532) Cs - Storm Drainage $8,954 $0 $0 $0 (55536) Cs - Traffic Signal Maint $14,108 $84,000 $84,000 $84,000 (55540) Cs - Graffiti Removal $32,725 $35,700 $35,700 $36,900 (55550) Cs - Industrial Waste Services $32,727 $47,000 $52,147 $50,000 CONTRACT SERVICES TOTAL $10,720,550 $11,541,041 $11,841,405 $12,659,317 Capital Outlay Exp (56100) Capital Outlay Expense $0 $0 $0 $50,000 (56116) Equipment $12,435 $85,000 $85,000 $67,100 (56120) Furniture & Fixtures Exp $0 $8,000 $14,450 $52,000 CAPITAL OUTLAY EXP TOTAL $12,435 $93,000 $99,450 $169,100 Interfund Transfer Out (59107) Transfer Out - Homelessness Response Fund $0 $0 $0 $50,000 (59101) Transfer Out - Com Org Fund $3,800 $20,000 $20,000 $20,000 (59103) Transfer Out - General Plan $920,000 $79,345 $79,345 $207,000 (59104) Transfer Out - Is Replcmnt Fd $200,000 $100,000 $100,000 $100,000 (59105) Transfer Out - OPEB Res Fund $318,208 $40,000 $40,000 $40,000 (59238) Transfer Out - Llad #38 $153,878 $157,689 $157,689 $218,097 (59239) Transfer Out - Llad #39 $162,233 $43,443 $43,443 $42,560 (59241) Transfer Out-Llad #41 $10,811 $10,986 $10,986 $11,298 (59248) Transfer Out - Tres Hermanos $93,015 $100,000 $100,000 $100,000 (59262) Transfer Out - Park Dev Fund $742,536 $0 $0 $0 (59301) Transfer Out - Cip Fund $39,097 $2,170,000 $2,744,962 $1,110,000 (59401) Transfer Out - Debt Service $712,650 $719,400 $719,400 $716,100 (59501) Transfer Out - Self Insurance $418,742 $460,360 $460,360 $609,380 (59502) Transfer Out - Equip Repl Fund $155,650 $160,650 $160,650 $146,750 (59503) Transfer Out-Computer Fund $289,000 $791,300 $791,300 $0 (59504) Transfer Out - Building Fund $914,136 $100,000 $100,000 $100,000 INTERFUND TRANSFER OUT TOTAL $5,133,757 $4,953,173 $5,528,135 $3,471,185 TOTAL $28,339,602 $31,459,080 $32,738,561 $31,924,971 Powered by OpenGov 69 110 - CITY COUNCIL OVERVIEW The City Council is the legislative and policy-making body for the City of Diamond Bar. Beginning with the November 2022 election, five Council Members will be elected by district to serve four-year, overlapping terms of office. The Council annually elects one of its members to serve as Mayor. The Mayor presides over all Council meetings and is the ceremonial head of the City for official functions. As Diamond Bar's elected representatives, the City Council sets policy and establishes quality of municipal services for the community by determining service levels and revenue obligations through the adoption of an annual budget, authorizing City contracts and expenditures, and adopting necessary regulatory measures. Council Members represent the City on various intergovernmental organizations to achieve governmental cooperation and advocate for programs that are consistent with the needs of the community. City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 70 BUDGET DETAIL 100110 - City Council 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $43,039 $49,253 $49,253 $49,981 (50040) Classic Member Retiremnt $1,423 $1,698 $1,698 $1,940 (50042) Classic Member Ual Pmts $1,400 $1,522 $1,522 $1,184 (50044) Pepra Member Retiremnt $1,868 $3,062 $3,062 $3,330 (50046) Pepra Member Ual Pmts $85 $123 $123 $0 (50050) City Paid Benefits $4,232 $3,395 $3,395 $4,109 (50056) Medicare Expense $1,454 $737 $737 $778 (50060) Benefit Allotment $78,499 $90,120 $90,120 $99,000 (50070) Cell Phone Allowance $2,379 $2,700 $2,700 $2,700 (50072) Auto Allowance $16,500 $18,000 $18,000 $18,000 PERSONNEL SERVICES TOTAL $150,879 $170,611 $170,611 $181,022 Supplies (51200) Operating Supplies $0 $250 $250 $250 SUPPLIES TOTAL $0 $250 $250 $250 Operating Exp (52130) Photography $2,166 $2,000 $2,000 $500 (52400) Membership & Dues $0 $500 $500 $500 (52410) Meetings $2,478 $2,000 $2,000 $2,000 (52415) Conferences $10,495 $16,400 $16,400 $28,500 OPERATING EXP TOTAL $15,139 $20,900 $20,900 $31,500 Professional Svcs (54900) PS - Other Prof Svcs $0 $500 $500 $0 PROFESSIONAL SVCS TOTAL $0 $500 $500 $0 TOTAL $166,017 $192,261 $192,261 $212,772 POSITION FUNDING ALLOCATION DETAIL 100110 - City Council Position Name 2024 Allocated FTE Count Council Member 5.00 ALLOCATED FTE COUNT 5.00 71 120 - CITY ATTORNEY OVERVIEW The City Attorney serves as the City's legal counsel, reviews resolutions, ordinances and agreements, and advises the City Council and staff on all legal matters relating to the operation of the municipal government. This service is provided through a contract with the law offices of Woodruff, Spradlin & Smart, APC. In addition to the general legal services provided by Woodruff, Spradlin & Smart, the City periodically has the need for legal services related to code enforcement prosecution which is also provided for within this Division. The City may also enlist the services of additional legal experts as needed to address personnel issues and to assist with other matters important to the community. BUDGET DETAIL 100120 - City Attorney 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Professional Svcs (54020) PS - General Legal Services $157,004 $180,000 $180,000 $180,000 (54022) PS - Special Legal Services $10,082 $0 $0 $0 (54024) PS - Special Legal Code Enf $10,405 $25,000 $25,000 $25,000 PROFESSIONAL SVCS TOTAL $177,491 $205,000 $205,000 $205,000 TOTAL $177,491 $205,000 $205,000 $205,000 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 72 130 - CITY MANAGER DEPARTMENT OVERVIEW The City Manager Department budget provides administrative direction to all operating divisions in compliance with the City's Municipal Code. This division is responsible for the execution of Council policy and the enforcement of all laws and ordinances. The City Manager, in concert with the City Council, establishes policy, provides leadership and implements efficient and effective services. The City Manager is the director of all City personnel and establishes and maintains appropriate controls to ensure that all operating departments adhere to Council and legally mandated policies and regulations. Additionally, the City Manager is responsible for the development of the City's annual budget. City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 73 CITY MANAGER'S OFFICE ORGANIZATIONAL CHART 74 BUDGET DETAIL 100130 - City Manager 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $669,938 $640,202 $640,202 $670,874 (50030) Part-Time Wages $39,954 $60,840 $60,840 $60,840 (50040) Classic Member Retiremnt $108,185 $105,082 $105,082 $105,817 (50042) Classic Member Ual Pmts $85,370 $93,984 $93,984 $64,432 (50044) Pepra Member Retiremnt $0 $0 $0 $6,126 (50050) City Paid Benefits $10,744 $4,363 $4,363 $4,520 (50052) Worker's Compensation $15,069 $13,285 $13,285 $15,665 (50054) Short/Long Term Disability $2,530 $6,083 $6,083 $6,390 (50056) Medicare Expense $10,614 $10,078 $10,078 $10,523 (50060) Benefit Allotment $82,073 $74,544 $74,544 $85,708 (50072) Auto Allowance $2,809 $2,670 $2,670 $2,220 (50074) Technology Allowance $2,607 $2,448 $2,448 $2,268 PERSONNEL SERVICES TOTAL $1,029,894 $1,013,578 $1,013,578 $1,035,382 Supplies (51200) Operating Supplies $799 $2,000 $2,000 $2,000 (51300) Small Tools & Equipment $66 $1,000 $1,000 $1,000 SUPPLIES TOTAL $864 $3,000 $3,000 $3,000 Operating Exp (52110) Printing $0 $3,500 $3,500 $3,000 (52160) Advertising $1,973 $2,000 $2,000 $0 (52170) Postage $46 $0 $0 $0 (52302) Rental/Lease - Real Property $22,065 $56,920 $56,920 $35,000 (52400) Membership & Dues $57,728 $60,280 $60,280 $64,110 (52410) Meetings $1,389 $2,500 $2,500 $2,500 (52415) Conferences -$41 $18,000 $18,000 $17,500 (52500) Education & Training $30 $5,000 $5,000 $10,000 OPERATING EXP TOTAL $83,190 $148,200 $148,200 $132,110 Professional Svcs (54900) PS - Other Prof Svcs $185,607 $120,180 $117,180 $180,180 PROFESSIONAL SVCS TOTAL $185,607 $120,180 $117,180 $180,180 TOTAL $1,299,555 $1,284,958 $1,281,958 $1,350,672 POSITION FUNDING ALLOCATION DETAIL 100130 - City Manager's Office Position Name 2024 Allocated FTE Count Management Analyst 1.09 Assistant to the City Manager 0.70 Principal Management Analyst 0.68 City Manager 0.80 Administrative Intern (PT)1.75 Assistant City Manager 0.74 ALLOCATED FTE COUNT 5.76 75 140 - CITY CLERK DEPARTMENT OVERVIEW The City Clerk has the statutory duty to record the official minutes of all City Council meetings. The division maintains original resolutions and ordinances, is responsible for the management of all City records, public hearing notices and for the maintenance of the municipal code. This position also acts as the chief election officer for municipal elections. Administrative and clerical support to the Council Members is also provided through the City Clerk’s office. CITY CLERK ORGANIZATIONAL CHART City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 76 BUDGET DETAIL 100140 - City Clerk 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $234,824 $211,774 $211,774 $221,311 (50020) Over Time Wages $1,721 $2,604 $2,604 $2,604 (50040) Classic Member Retiremnt $36,816 $36,676 $36,676 $41,947 (50042) Classic Member Ual Pmts $28,971 $32,761 $32,761 $25,497 (50050) City Paid Benefits $4,739 $2,195 $2,195 $2,332 (50052) Worker's Compensation $2,387 $2,014 $2,014 $2,485 (50054) Short/Long Term Disability $1,137 $2,120 $2,120 $2,217 (50056) Medicare Expense $3,439 $3,090 $3,090 $3,230 (50060) Benefit Allotment $38,123 $35,247 $35,247 $38,754 (50072) Auto Allowance $1,512 $1,440 $1,440 $1,440 (50074) Technology Allowance $1,260 $1,200 $1,200 $1,200 PERSONNEL SERVICES TOTAL $354,930 $331,122 $331,122 $343,016 Supplies (51200) Operating Supplies $9,546 $18,000 $18,000 $14,000 (51300) Small Tools & Equipment $0 $1,000 $1,000 $1,000 (51400) Promotional Supplies $358 $5,000 $5,000 $5,000 SUPPLIES TOTAL $9,903 $24,000 $24,000 $20,000 Operating Exp (52110) Printing $5,179 $7,000 $7,000 $7,000 (52140) Engraving Services $413 $2,000 $2,000 $1,000 (52160) Advertising $5,958 $6,000 $6,000 $6,000 (52170) Postage $11,289 $15,500 $15,500 $13,300 (52300) Rental/Lease - Equipmnt $0 $50 $50 $0 (52310) Equipment Maintenance $472 $700 $700 $700 (52400) Membership & Dues $585 $1,165 $1,165 $775 (52405) Publications $531 $520 $520 $470 (52410) Meetings $511 $0 $0 $0 (52415) Conferences $0 $2,200 $2,200 $4,500 (52420) Mileage Reimbursement $0 $200 $200 $200 (52500) Education & Training $765 $1,200 $1,200 $800 (53530) Elections $2,018 $73,000 $73,000 $4,000 OPERATING EXP TOTAL $27,721 $109,535 $109,535 $38,745 Professional Svcs (54900) PS - Other Prof Svcs $20,850 $27,300 $27,300 $22,350 PROFESSIONAL SVCS TOTAL $20,850 $27,300 $27,300 $22,350 TOTAL $413,404 $491,957 $491,957 $424,111 POSITION FUNDING ALLOCATION DETAIL 100140 - City Clerk Position Name 2024 Allocated FTE Count City Clerk 1.00 Administrative Coordinator 0.58 Administrative Assistant 0.40 ALLOCATED FTE COUNT 1.98 77 150 - ECONOMIC DEVELOPMENT DIVISION OVERVIEW The Economic Development division assists in the development and advancement of the local business community, and in the general promotion and marketing of the City of Diamond Bar. Among the functions of this division is the facilitation of programs and activities that are designed to enhance business retention and business attraction efforts, and provide business resource assistance for existing and potential businesses. The City Manager's Office leads the Economic Development division with support from the Community Development Department. City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 78 BUDGET DETAIL 100150 - Economic Development 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $99,725 $110,121 $110,121 $172,875 (50040) Classic Member Retiremnt $16,278 $18,248 $18,248 $31,848 (50042) Classic Member Ual Pmts $14,665 $16,323 $16,323 $19,391 (50050) City Paid Benefits $1,477 $713 $712 $1,123 (50052) Worker's Compensation $2,596 $2,264 $2,264 $3,821 (50054) Short/Long Term Disability $338 $1,057 $1,057 $1,686 (50056) Medicare Expense $1,494 $1,607 $1,607 $2,520 (50060) Benefit Allotment $12,167 $12,913 $12,913 $20,820 (50072) Auto Allowance $478 $450 $450 $900 (50074) Technology Allowance $513 $480 $480 $660 PERSONNEL SERVICES TOTAL $149,729 $164,176 $164,176 $255,644 Operating Exp (52400) Membership & Dues $5,544 $6,500 $6,500 $9,145 (52410) Meetings $500 $2,500 $2,500 $5,000 (52415) Conferences $0 $0 $0 $12,500 OPERATING EXP TOTAL $6,044 $9,000 $9,000 $26,645 Professional Svcs (54900) PS - Other Prof Svcs $26,952 $92,500 $92,500 $83,000 PROFESSIONAL SVCS TOTAL $26,952 $92,500 $92,500 $83,000 Contract Services (55000) Cs - Contract Services $5,000 $12,000 $12,000 $12,000 CONTRACT SERVICES TOTAL $5,000 $12,000 $12,000 $12,000 TOTAL $187,725 $277,676 $277,676 $377,289 POSITION FUNDING ALLOCATION DETAIL 100150 - Economic Development Position Name 2024 Allocated FTE Count Community Development Director 0.10 City Manager 0.20 Assistant to the City Manager 0.10 Principal Management Analyst 0.30 Assistant City Manager 0.20 ALLOCATED FTE COUNT 0.90 79 210 - FINANCE DEPARTMENT OVERVIEW The Finance Department administers the financial affairs of the City of Diamond Bar. Under the oversight of the Finance Director, the department manages the City's revenues, expenditures, budget, investments, purchasing, accounting, cashiering, and transit activities. The Finance Department processes all financial transactions of the City. Specific activities include accounts payable, cash receipts, payroll, fixed assets, banking services, issuance of Metrolink train and Foothill Transit bus passes, budget preparation and administration, audits, financial reporting, issuance and management of City debt and financial administration of grants. The Finance Department is also responsible for the safety, liquidity and maximization of the yields of the City's financial resources. City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 80 FINANCE ORGANIZATIONAL CHART 81 BUDGET DETAIL 100210 - Finance 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $394,899 $499,804 $499,804 $516,072 (50020) Over Time Wages $52 $1,500 $1,500 $1,500 (50040) Classic Member Retiremnt $37,772 $70,247 $70,247 $57,204 (50042) Classic Member Ual Pmts $64,454 $62,715 $62,715 $33,853 (50044) Pepra Member Retiremnt $5,671 $5,276 $5,276 $15,448 (50046) Pepra Member Ual Pmts $0 $212 $212 $0 (50050) City Paid Benefits $10,595 $5,221 $5,221 $5,168 (50052) Worker's Compensation $4,942 $4,527 $4,527 $5,523 (50054) Short/Long Term Disability $1,546 $4,766 $4,766 $4,927 (50056) Medicare Expense $5,061 $6,910 $6,910 $7,144 (50060) Benefit Allotment $56,319 $78,406 $78,406 $87,678 (50072) Auto Allowance $2,752 $2,775 $2,775 $2,775 (50074) Technology Allowance $1,101 $1,110 $1,110 $1,110 PERSONNEL SERVICES TOTAL $585,165 $743,469 $743,469 $738,403 Supplies (51200) Operating Supplies $878 $2,500 $2,500 $2,500 (51300) Small Tools & Equipment $0 $500 $500 $500 SUPPLIES TOTAL $878 $3,000 $3,000 $3,000 Operating Exp (52110) Printing $3,461 $4,500 $4,500 $4,500 (52255) Banking Charges $15,825 $19,000 $19,000 $19,000 (52310) Equipment Maintenance $0 $750 $750 $750 (52400) Membership & Dues $1,792 $1,250 $1,250 $2,975 (52405) Publications $40 $250 $250 $250 (52410) Meetings $151 $250 $250 $250 (52415) Conferences $0 $6,500 $6,500 $6,000 (52420) Mileage Reimbursement $0 $500 $500 $500 (52500) Education & Training $820 $4,350 $4,350 $4,350 OPERATING EXP TOTAL $22,089 $37,350 $37,350 $38,575 Professional Svcs (54010) PS - Accounting & Auditing $60,796 $73,450 $73,450 $77,300 (54900) PS - Other Prof Svcs $156,451 $89,400 $89,400 $49,000 PROFESSIONAL SVCS TOTAL $217,247 $162,850 $162,850 $126,300 TOTAL $825,379 $946,669 $946,669 $906,278 POSITION FUNDING ALLOCATION DETAIL 100210 - Finance Position Name 2024 Allocated FTE Count Finance Supervisor 0.98 Accounting Technician 1.58 Finance Director 0.93 Accountant 1.00 ALLOCATED FTE COUNT 4.48 82 220 - HUMAN RESOURCES & RISK MANAGEMENT OVERVIEW The Human Resources and Risk Management Division provides for the management of personnel services and risk management. Primary functions include the development, modification and management of all employee recruitment, classifications, compensation, education/training, employee relations, employee safety, worker’s compensation and general liability claims. The Human Resources and Risk Management staff also act in an advisory capacity to the City Executive team on administrative matters that impact the workforce. HUMAN RESOURCES ORGANIZATIONAL CHART City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 83 BUDGET DETAIL 100220 - Human Resources & Risk Management 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $336,161 $228,519 $228,519 $238,786 (50040) Classic Member Retiremnt $40,342 $39,498 $39,498 $45,132 (50042) Classic Member Ual Pmts $31,248 $35,289 $35,289 $27,439 (50044) Pepra Member Retiremnt $148 $0 $0 $0 (50050) City Paid Benefits $4,594 $2,419 $2,419 $2,359 (50052) Worker's Compensation $2,393 $2,170 $2,170 $2,675 (50054) Short/Long Term Disability $1,110 $2,284 $2,284 $2,386 (50056) Medicare Expense $5,062 $4,762 $4,762 $4,910 (50060) Benefit Allotment $34,555 $35,688 $35,688 $39,240 (50062) Benefits Administration $1,807 $3,000 $3,000 $3,000 (50072) Auto Allowance $1,514 $1,440 $1,440 $1,440 (50074) Technology Allowance $1,262 $1,200 $1,200 $1,200 (50075) Performance Pay Incentive $0 $90,000 $90,000 $90,000 PERSONNEL SERVICES TOTAL $460,198 $446,269 $446,269 $458,566 Supplies (51200) Operating Supplies $787 $2,000 $2,000 $2,000 (51300) Small Tools & Equipment $1,765 $3,000 $3,000 $8,000 (51400) Promotional Supplies $50 $1,750 $1,750 $2,000 SUPPLIES TOTAL $2,603 $6,750 $6,750 $12,000 Operating Exp (52110) Printing $12 $500 $500 $500 (52160) Advertising $3,792 $5,000 $5,000 $5,000 (52400) Membership & Dues $4,065 $4,200 $4,200 $4,200 (52405) Publications $484 $500 $500 $500 (52410) Meetings $0 $2,500 $2,500 $3,500 (52415) Conferences $0 $0 $0 $1,000 (52420) Mileage Reimbursement $0 $100 $100 $100 (52500) Education & Training $716 $3,500 $3,500 $5,000 (52505) Employee Tuition Reimbursement $0 $3,000 $3,000 $3,000 (52510) Employment Physicals $19,180 $10,000 $10,000 $12,000 (52515) Miscellaneous Employee Benefit $1,551 $1,800 $1,800 $2,000 (52520) Employee Recognition Program $1,850 $3,750 $3,750 $4,000 OPERATING EXP TOTAL $31,649 $34,850 $34,850 $40,800 Professional Svcs (54900) PS - Other Prof Svcs $9,253 $17,500 $17,500 $17,500 PROFESSIONAL SVCS TOTAL $9,253 $17,500 $17,500 $17,500 TOTAL $503,703 $505,369 $505,369 $528,866 POSITION FUNDING ALLOCATION DETAIL 100220 - Human Resources & Risk Management Position Name 2024 Allocated FTE Count Human Resources Technician 1.00 Human Resources & Risk Manager 1.00 ALLOCATED FTE COUNT 2.00 84 230 - INFORMATION SYSTEMS DEPARTMENT OVERVIEW The Information Systems Division is responsible for the management and enhancement of the City’s information technology including the evaluation, procurement, implementation, and maintenance of computer/network systems and software; including ongoing technical and software support/training to all the departments of the City. The service areas consist of: telephone & mobile systems, network services, application services, desktop services, digital access controls/cameras, and e-government. INFORMATION SYSTEMS ORGANIZATIONAL CHART City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 85 BUDGET DETAIL 100230 - Information Systems 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $515,062 $505,530 $505,530 $527,417 (50020) Over Time Wages $0 $1,500 $1,500 $1,500 (50040) Classic Member Retiremnt $64,222 $71,641 $71,641 $81,797 (50042) Classic Member Ual Pmts $55,285 $64,000 $64,000 $49,775 (50044) Pepra Member Retiremnt $4,918 $5,369 $5,369 $5,853 (50046) Pepra Member Ual Pmts $176 $216 $216 $0 (50050) City Paid Benefits $7,613 $4,025 $4,025 $3,934 (50052) Worker's Compensation $9,431 $8,588 $8,588 $10,586 (50054) Short/Long Term Disability $2,072 $4,861 $4,861 $5,079 (50056) Medicare Expense $6,560 $7,374 $7,374 $7,689 (50060) Benefit Allotment $62,666 $67,258 $67,258 $73,917 (50072) Auto Allowance $3,051 $2,850 $2,850 $2,850 (50074) Technology Allowance $2,676 $2,280 $2,280 $3,390 PERSONNEL SERVICES TOTAL $733,734 $745,491 $745,491 $773,788 Supplies (51200) Operating Supplies $21,287 $33,000 $33,000 $32,500 (51300) Small Tools & Equipment $1,829 $1,000 $1,000 $1,000 SUPPLIES TOTAL $23,116 $34,000 $34,000 $33,500 Operating Exp (52100) Photocopying $6,254 $10,000 $10,000 $7,500 (52200) Telephone $82,344 $84,300 $84,300 $86,400 (52310) Equipment Maintenance $2,270 $3,300 $3,300 $3,300 (52314) Computer Maintenance $447,392 $481,800 $519,200 $522,200 (52400) Membership & Dues $1,565 $2,200 $2,200 $2,200 (52410) Meetings $0 $0 $0 $1,000 (52415) Conferences $0 $0 $0 $4,750 (52420) Mileage Reimbursement $170 $0 $0 $250 (52500) Education & Training $0 $1,500 $2,750 $1,500 OPERATING EXP TOTAL $539,994 $583,100 $621,750 $629,100 Professional Svcs (54030) PS - Data Processing Services $44,565 $44,500 $44,500 $44,500 (54900) PS - Other Prof Svcs $48,544 $57,500 $57,500 $57,500 PROFESSIONAL SVCS TOTAL $93,109 $102,000 $102,000 $102,000 Contract Services (55000) Cs - Contract Services $18,106 $19,000 $19,000 $19,000 CONTRACT SERVICES TOTAL $18,106 $19,000 $19,000 $19,000 Capital Outlay Exp $0 $0 $0 $50,000 TOTAL $1,408,060 $1,483,591 $1,522,241 $1,607,388 POSITION FUNDING ALLOCATION DETAIL 100230 - Information Systems Position Name 2024 Allocated FTE Count Information Systems Director 0.95 Network/Systems Administrator 1.88 Network/Systems Technician 0.93 ALLOCATED FTE COUNT 3.75 86 240 - COMMUNITY RELATIONS OVERVIEW The Community Relations Division provides an ongoing program of public information, which is designed to inform and educate community residents and business owners about the City’s activities, programs, and policies. A variety of methods and materials are utilized to disseminate information including the City’s monthly Community Newsletter, which provides current news and information; the City's web site; the local government access cable channel; local advertising; media releases and advisories; special publications; and community events. The Community Relations Division is also responsible for the general marketing and promotion of the City at the local, regional and national levels, and provides assistance in support of economic development activities. The Division is also engaged in the facilitation of programs that recognize the efforts of individuals and organizations that contribute to the enhancement and general well being of the community. Community Relations Organizational Chart City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 87 BUDGET DETAIL 100240 - Community Relations 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $263,946 $285,223 $285,223 $377,078 (50020) Over Time Wages $2,450 $6,000 $6,000 $6,000 (50040) Classic Member Retiremnt $45,979 $48,208 $48,208 $55,919 (50042) Classic Member Ual Pmts $38,137 $43,068 $43,068 $33,997 (50044) Pepra Member Retiremnt $0 $0 $0 $5,850 (50050) City Paid Benefits $3,793 $2,970 $2,970 $3,524 (50052) Worker's Compensation $8,241 $7,072 $7,072 $9,680 (50054) Short/Long Term Disability $1,449 $2,788 $2,788 $3,710 (50056) Medicare Expense $4,373 $4,162 $4,162 $5,499 (50060) Benefit Allotment $45,243 $44,736 $44,736 $62,298 (50072) Auto Allowance $1,373 $1,296 $1,296 $1,296 (50074) Technology Allowance $1,144 $1,080 $1,080 $1,080 PERSONNEL SERVICES TOTAL $416,127 $446,604 $446,604 $565,932 Supplies (51200) Operating Supplies $1,456 $7,500 $7,500 $7,500 (51300) Small Tools & Equipment $2,255 $1,750 $1,750 $1,750 (51400) Promotional Supplies $5,991 $30,500 $32,950 $35,450 SUPPLIES TOTAL $9,701 $39,750 $42,200 $44,700 Operating Exp (52110) Printing $68,596 $83,000 $83,000 $127,000 (52130) Photography $7,848 $9,000 $9,000 $11,000 (52160) Advertising $6,732 $15,000 $15,000 $15,000 (52170) Postage $53,694 $61,500 $61,500 $69,750 (52310) Equipment Maintenance $981 $0 $0 $0 (52400) Membership & Dues $1,895 $1,895 $1,895 $1,895 (52405) Publications $99 $500 $500 $500 (52410) Meetings $0 $150 $150 $150 (52415) Conferences $0 $6,500 $6,500 $7,600 (52420) Mileage Reimbursement $0 $100 $100 $100 (52500) Education & Training $90 $1,500 $1,500 $1,500 OPERATING EXP TOTAL $139,934 $179,145 $179,145 $234,495 Professional Svcs (54900) PS - Other Prof Svcs $69,172 $160,650 $165,416 $133,150 PROFESSIONAL SVCS TOTAL $69,172 $160,650 $165,416 $133,150 Contract Services (55000) Cs - Contract Services $8,317 $21,000 $21,000 $30,400 CONTRACT SERVICES TOTAL $8,317 $21,000 $21,000 $30,400 TOTAL $643,251 $847,149 $854,365 $1,008,677 POSITION FUNDING ALLOCATION DETAIL 100240 - Community Relations Position Name 2024 Allocated FTE Count Senior Community Relations Coordinator 0.70 Media Specialist 0.90 Community Relations Manager 0.90 Community Relations Coordinator 0.90 ALLOCATED FTE COUNT 3.40 88 620 - CIVIC CENTER OVERVIEW The Civic Center Division has been established to account for expenditures related to the operation of the City Hall building. This includes the budget for the utilities, maintenance and salaries related to both City Hall and the County Library. POSITION FUNDING ALLOCATION DETAIL 100620 - Civic Center Position Name 2024 Allocated FTE Count Public Works Director/City Engineer 0.05 Senior Maintenance Worker 0.40 Facilities Maintenance Supervisor 0.50 Parks & Maintenance Superintendent 0.05 Public Works Manager/Assistant City Engineer 0.05 ALLOCATED FTE COUNT 1.05 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 89 BUDGET DETAIL 100620 - Civic Center 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $69,504 $109,273 $109,273 $111,563 (50020) Over Time Wages $242 $2,500 $2,500 $2,500 (50040) Classic Member Retiremnt $7,993 $14,002 $14,002 $14,409 (50042) Classic Member Ual Pmts $10,976 $12,491 $12,491 $8,763 (50044) Pepra Member Retiremnt $1,574 $1,942 $1,942 $2,584 (50046) Pepra Member Ual Pmts $70 $78 $78 $0 (50050) City Paid Benefits $1,055 $1,014 $1,014 $1,176 (50052) Worker's Compensation $3,934 $3,319 $3,319 $4,001 (50054) Short/Long Term Disability $361 $1,068 $1,068 $1,093 (50056) Medicare Expense $1,023 $1,599 $1,599 $1,635 (50060) Benefit Allotment $12,780 $18,781 $18,781 $20,646 (50072) Auto Allowance $235 $222 $222 $222 (50074) Technology Allowance $127 $120 $120 $120 PERSONNEL SERVICES TOTAL $109,874 $166,410 $166,410 $168,712 Supplies (51200) Operating Supplies $11,843 $44,500 $44,500 $46,000 (51300) Small Tools & Equipment $470 $1,500 $1,500 $1,500 SUPPLIES TOTAL $12,313 $46,000 $46,000 $47,500 Operating Exp (52210) Electric Utility Expenditure $142,435 $140,000 $140,000 $150,000 (52215) Gas Utility Expenditure $6,156 $5,000 $5,000 $10,000 (52220) Water Utility Expenditure $7,650 $10,000 $10,000 $8,500 (52300) Rental/Lease - Equipmnt $0 $2,000 $2,000 $2,000 (52320) Maint Of Grounds/Buildings $182,953 $234,185 $279,185 $277,600 (52400) Membership & Dues $27,160 $31,000 $31,000 $45,000 OPERATING EXP TOTAL $366,354 $422,185 $467,185 $493,100 Capital Outlay Exp (56120) Furniture & Fixtures Exp $0 $8,000 $14,450 $52,000 CAPITAL OUTLAY EXP TOTAL $0 $8,000 $14,450 $52,000 TOTAL $488,540 $642,595 $694,045 $761,312 90 PUBLIC SAFETY DIVISION OVERVIEW The City Manager's Office is responsible for the overall coordination of the City's Public Safety division, with support from the Public Works Department. Public Safety subdivisions are comprised of Law Enforcement (includes Los Angeles County Sheriff's Dept, Crossing Guard, and Parking Citations Administration), Emergency Preparedness, Animal Control, Fire Protection, and Volunteer Programs. Below is the combined budget for Public Safety. Budgeted expenditure detail for each of the subdivisions are shown on the following pages. PUBLIC SAFETY DIVISION BUDGET 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Supplies $5,076 $24,500 $24,500 $25,000 Operating Exp $15,120 $33,600 $33,600 $51,100 Professional Svcs $0 $5,000 $5,000 $5,000 Contract Services $7,960,673 $8,217,066 $8,217,066 $8,868,117 TOTAL $7,980,869 $8,280,166 $8,280,166 $8,949,217 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 91 310 - LAW ENFORCEMENT OVERVIEW The City of Diamond Bar contracts with the Los Angeles County Sheriff's Department for law enforcement services. General law enforcement provides an assortment of deputies to provide law enforcement services including crime prevention and traffic enforcement, specialized suppression patrols and undercover operations, neighborhood watch and community relations, and the general enforcement of laws. Additionally, the law enforcement budget includes funds for additional as-needed special operations, as-needed aero bureau patrols, the City’s fingerprint program, and funding for the City’s Report for Reward program. This division also includes contract services for crossing guards and the administration of the City's parking citations. With the passage of AB408, Cities are now required to issue and collect their own parking citations. The City is currently under contract with DataTicket, Inc. for the administration of parking citations. City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 92 LOS ANGELES COUNTY SHERIFF'S DEPARTMENT CONTRACT TYPE OF SERVICE Quantity General Law Units: One-Man 56 Hour 10 One-Man 40 Hour 1 One-Man 40 Hour Non-Relief (Special Problems) 5 Community Service Assistant w/vehicle 1 Special Investigations As Requested Helicopter Patrol 4 hours per month Fingerprint Program As Required BUDGET DETAIL 100310 - Law Enforcement 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Supplies (51200) Operating Supplies $76 $2,500 $2,500 $3,000 (51300) Small Tools & Equipment $0 $1,000 $1,000 $1,000 SUPPLIES TOTAL $76 $3,500 $3,500 $4,000 Operating Exp (52310) Equipment Maintenance $228 $1,000 $1,000 $1,000 (53500) Criminal Apprehension Reward $0 $2,500 $2,500 $2,500 (53510) Public Safety Outreach $226 $5,000 $5,000 $15,000 OPERATING EXP TOTAL $454 $8,500 $8,500 $18,500 Contract Services (55400) Cs - Sheriff's Department $7,228,508 $7,274,066 $7,274,066 $7,900,097 (55402) Cs-Sheriff - Special Events $151,423 $231,300 $231,300 $208,020 (55408) Cs - Parking Citation Admin $19,386 $32,500 $32,500 $32,500 (55412) Cs - Crossing Guard Services $184,874 $280,000 $280,000 $280,000 CONTRACT SERVICES TOTAL $7,584,191 $7,817,866 $7,817,866 $8,420,617 TOTAL $7,584,720 $7,829,866 $7,829,866 $8,443,117 93 320 - VOLUNTEER PROGRAM OVERVIEW The Community Volunteer Patrol Program was established in FY 94/95. This program is coordinated by the Los Angeles County Sheriff's Department and provides general support to law enforcement personnel. Diamond Bar Community Volunteer Patrol members routinely patrol the community and are responsible for reporting any suspicious activity and/or problems to the Sheriff's Department. In addition to their patrol activities, other assignments performed by the Community Volunteer Patrol include vacation and business security checks, park and special event security, graffiti watch, community relations, and other non-hazardous duties. BUDGET DETAIL 100320 - Volunteer Patrol 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Supplies (51200) Operating Supplies $0 $1,000 $1,000 $1,000 SUPPLIES TOTAL $0 $1,000 $1,000 $1,000 Operating Exp (52410) Meetings $0 $3,000 $3,000 $3,000 OPERATING EXP TOTAL $0 $3,000 $3,000 $3,000 TOTAL $0 $4,000 $4,000 $4,000 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 94 330 - FIRE PROTECTION OVERVIEW The City is a part of the Consolidated Fire Protection District. The district provides fire and emergency medical services. Upon incorporation, the City became responsible for fire protection within the City boundaries, therefore the City assumed wildland fire protection. This has required additional resources to be used by the Consolidated Fire Protection District. It is a responsibility of the City to pay annually for these added costs. BUDGET DETAIL 100330 - Fire Protection 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Contract Services (55406) Cs - Fire Department $7,359 $7,500 $7,500 $7,500 CONTRACT SERVICES TOTAL $7,359 $7,500 $7,500 $7,500 TOTAL $7,359 $7,500 $7,500 $7,500 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 95 340 - ANIMAL CONTROL OVERVIEW Animal Control provides for the care, protection, and control of animals that stray from their homes or are abused by their owners. This service, currently under contract with the Inland Valley Humane Society, includes enforcement of leash laws and the provision of a shelter for homeless animals. In addition to the services rendered by the Humane Society, the City has been called upon to assist in the control of coyotes within the City. Additional funding has been included to fund these activities. BUDGET DETAIL 100340 - Animal Control 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Operating Exp $0 $0 $0 $7,500 Contract Services (55404) Cs - Animal Control $368,187 $384,200 $384,200 $432,500 (55410) Cs - Wild Animal Control $936 $7,500 $7,500 $7,500 CONTRACT SERVICES TOTAL $369,123 $391,700 $391,700 $440,000 TOTAL $369,123 $391,700 $391,700 $447,500 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 96 350 - EMERGENCY PREPAREDNESS OVERVIEW The preservation of life and property is an inherent responsibility of local, state and federal governments. The City of Diamond Bar has prepared several planning and response documents, which serve as the basis for the City's emergency organization and emergency operations. The primary objective is to enhance the overall capability of government to respond to emergencies. This is accomplished by incorporating the policies, principles, concepts and procedures contained within the City’s emergency plans into an efficient organization capable of responding adequately in the face of any disaster. BUDGET DETAIL 100350 - Emergency Preparedness 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Supplies (51200) Operating Supplies $5,000 $20,000 $20,000 $20,000 SUPPLIES TOTAL $5,000 $20,000 $20,000 $20,000 Operating Exp (52200) Telephone $9,394 $9,500 $9,500 $9,500 (52210) Electric Utility Expenditure $250 $500 $500 $500 (52300) Rental/Lease - Equipmnt $945 $1,000 $1,000 $1,000 (52302) Rental/Lease - Real Property $150 $400 $400 $400 (52310) Equipment Maintenance $1,074 $5,500 $5,500 $5,500 (52400) Membership & Dues $2,853 $3,200 $3,200 $3,200 (52500) Education & Training $0 $2,000 $2,000 $2,000 OPERATING EXP TOTAL $14,666 $22,100 $22,100 $22,100 Professional Svcs (54900) PS - Other Prof Svcs $0 $5,000 $5,000 $5,000 PROFESSIONAL SVCS TOTAL $0 $5,000 $5,000 $5,000 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 97 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget TOTAL $19,666 $47,100 $47,100 $47,100 98 COMMUNITY DEVELOPMENT DEPARTMENT OVERVIEW The Community Development Department is comprised of three Divisions: Planning, Building and Safety, Neighborhood Improvement. The Department implements regulations and policies intended to foster the orderly growth and well-being of the community. With a strong emphasis on upholding construction standards and preserving the quality of life for residents and businesses, the department is dedicated to shaping Diamond Bar's future as set forth in the General Plan. In addition to planning, permit services and code enforcement functions, the Department also oversees business licensing and manages the Community Development Block Grant (CDBG) program. Below is the combined budget for the department. Budgeted expenditure details for each division is shown in the following pages. City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 99 COMMUNITY DEVELOPMENT ORGANIZATIONAL CHART COMMUNITY DEVELOPMENT DEPARTMENT BUDGET 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services $1,207,201 $1,480,212 $1,480,212 $1,686,189 Supplies $1,149 $4,500 $4,500 $3,200 Operating Exp $14,384 $24,750 $24,750 $37,750 Professional Svcs $34,624 $8,000 $8,000 $2,000 Contract Services $703,797 $767,773 $866,490 $798,500 TOTAL $1,961,154 $2,285,235 $2,383,952 $2,527,639 100 410 - PLANNING DIVISION OVERVIEW The Planning Division is responsible for the functions related to current and long-term (“advance”) planning, and administers the Community Development Block Grant Program. The Planning Division prepares and updates the City’s General Plan to guide Diamond Bar’s long-term growth and preservation of the community’s quality of life. The Division administers and updates the zoning and subdivision ordinances, which are the primary tools used to implement the General Plans land use and development goals, objectives and policies. The planners provide information and assistance to the public by explaining the City’s zoning regulations, and reviewing all land use, development and business license applications, and performing inspections to ensure compliance with regulations and conditions of approval. For projects requiring Planning Commission and City Council review, the Planning Division serves as those bodies’ technical staff, and provides recommendations based on analysis of environmental, land use compatibility and design factors. The Planning Division is also supports the economic development efforts of the City. It updates and maintains records for the general public and coordinates projects and programs with other governmental agencies. City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 101 POSITION FUNDING ALLOCATION DETAIL 100410 - Planning Position Name 2024 Allocated FTE Count Community Development Director 0.50 Associate Planner 1.00 Senior Planner 1.00 Planning Manager 1.00 Administrative Coordinator 0.90 ALLOCATED FTE COUNT 4.40 BUDGET DETAIL 100410 - Planning 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $463,190 $517,629 $517,629 $563,173 (50020) Over Time Wages $1,507 $5,000 $2,500 $5,000 (50040) Classic Member Retiremnt $67,537 $70,780 $70,780 $83,157 (50042) Classic Member Ual Pmts $56,958 $63,193 $63,193 $50,574 (50044) Pepra Member Retiremnt $4,156 $7,208 $7,208 $8,667 (50046) Pepra Member Ual Pmts $0 $289 $289 $0 (50050) City Paid Benefits $6,648 $4,623 $4,623 $4,972 (50052) Worker's Compensation $11,807 $10,500 $10,500 $13,569 (50054) Short/Long Term Disability $2,395 $5,055 $5,055 $5,514 (50056) Medicare Expense $7,050 $7,555 $7,555 $8,220 (50060) Benefit Allotment $74,262 $78,262 $78,262 $86,076 (50072) Auto Allowance $1,600 $1,500 $1,500 $1,500 (50074) Technology Allowance $640 $600 $600 $600 PERSONNEL SERVICES TOTAL $697,750 $772,196 $769,696 $831,023 Supplies (51200) Operating Supplies $871 $2,500 $2,500 $1,200 SUPPLIES TOTAL $871 $2,500 $2,500 $1,200 Operating Exp (52110) Printing $0 $500 $500 $0 (52160) Advertising $4,431 $7,000 $7,000 $4,000 (52170) Postage $408 $400 $400 $400 (52400) Membership & Dues $1,895 $1,800 $1,800 $3,800 (52405) Publications $207 $0 $0 $0 (52410) Meetings $122 $200 $200 $200 (52415) Conferences $0 $4,600 $4,600 $10,400 (52420) Mileage Reimbursement $0 $300 $300 $300 (52500) Education & Training $54 $600 $600 $600 (52525) Commissioner Compensation $4,030 $4,000 $4,000 $4,000 OPERATING EXP TOTAL $11,147 $19,400 $19,400 $23,700 Professional Svcs (54200) PS - Environmental Services $1,359 $6,000 $6,000 $0 (54300) PS -Planning General Plan $764 $0 $0 $0 (54900) PS - Other Prof Svcs $32,500 $2,000 $2,000 $2,000 PROFESSIONAL SVCS TOTAL $34,624 $8,000 $8,000 $2,000 TOTAL $744,391 $802,096 $799,596 $857,923 102 420 - BUILDING & SAFETY DIVISION OVERVIEW The Building and Safety Division is responsible for the protection of public health and safety through the enforcement of Building Codes and other related codes. This Division provides for Building and Safety plan check, permit issuance, and inspection services. Much of the plan check and inspections are provided through contract services. POSITION FUNDING ALLOCATION DETAIL 100420 - Building & Safety Position Name 2024 Allocated FTE Count Community Development Director 0.15 Permit Technician 2.00 Permit Services Coordinator 1.00 ALLOCATED FTE COUNT 3.15 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 103 BUDGET DETAIL 100420 - Building & Safety 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $113,649 $174,556 $174,556 $268,460 (50020) Over Time Wages $4,867 $250 $6,250 $250 (50040) Classic Member Retiremnt $19,309 $29,525 $29,525 $23,223 (50042) Classic Member Ual Pmts $15,940 $26,356 $26,356 $14,058 (50044) Pepra Member Retiremnt $0 $0 $0 $11,143 (50050) City Paid Benefits $2,740 $1,333 $1,333 $3,505 (50052) Worker's Compensation $1,686 $2,015 $2,015 $3,469 (50054) Short/Long Term Disability $565 $1,706 $1,706 $2,661 (50056) Medicare Expense $1,634 $2,539 $2,539 $3,924 (50060) Benefit Allotment $19,585 $33,616 $33,616 $61,290 (50072) Auto Allowance $480 $450 $450 $450 (50074) Technology Allowance $192 $180 $180 $180 PERSONNEL SERVICES TOTAL $180,647 $272,526 $278,526 $392,613 Supplies (51200) Operating Supplies $278 $1,000 $1,000 $1,000 SUPPLIES TOTAL $278 $1,000 $1,000 $1,000 Operating Exp (52110) Printing $0 $0 $1,000 $0 (52255) Banking Charges $1,042 $1,000 $1,000 $2,100 (52302) Rental/Lease - Real Property $0 $0 $0 $4,700 (52500) Education & Training $0 $0 $0 $600 OPERATING EXP TOTAL $1,042 $1,000 $2,000 $7,400 Contract Services (55100) Cs - Building & Safety $665,287 $723,073 $818,790 $747,100 CONTRACT SERVICES TOTAL $665,287 $723,073 $818,790 $747,100 TOTAL $847,254 $997,599 $1,100,316 $1,148,113 104 430 - NEIGHBORHOOD IMPROVEMENT DIVISION OVERVIEW The City’s Neighborhood Improvement Officers work proactively to investigate Municipal Code violations and in response to complaints filed by concerned residents, business operators or property owners. The Diamond Bar Municipal Code is based on high standards set by the residents and business owners to ensure an attractive and well-maintained community. It is the responsibility of the Neighborhood Improvement Officers to make sure the community conforms to the standards set by the code. POSITION FUNDING ALLOCATION DETAIL 100430 - Neighborhood Improvement Position Name 2024 Allocated FTE Count Neighborhood Improvement Officer 0.90 Senior Neighborhood Improvement Officer 1.80 Community Development Director 0.25 Administrative Coordinator 0.10 Administrative Assistant 0.30 ALLOCATED FTE COUNT 3.35 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 105 BUDGET DETAIL 100430 - Neighborhood Improvement 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $234,978 $297,843 $297,843 $327,235 (50020) Over Time Wages $1,689 $5,000 $1,500 $5,000 (50040) Classic Member Retiremnt $12,161 $24,063 $24,063 $15,526 (50042) Classic Member Ual Pmts $10,337 $21,392 $21,392 $9,442 (50044) Pepra Member Retiremnt $11,094 $11,816 $11,816 $18,999 (50046) Pepra Member Ual Pmts $388 $475 $475 $0 (50050) City Paid Benefits $3,310 $3,542 $3,542 $3,751 (50052) Worker's Compensation $5,530 $6,377 $6,377 $8,295 (50054) Short/Long Term Disability $1,083 $2,966 $2,966 $3,262 (50056) Medicare Expense $3,751 $4,351 $4,351 $4,779 (50060) Benefit Allotment $43,363 $56,615 $56,615 $65,214 (50072) Auto Allowance $800 $750 $750 $750 (50074) Technology Allowance $320 $300 $300 $300 PERSONNEL SERVICES TOTAL $328,804 $435,491 $431,991 $462,554 Supplies (51200) Operating Supplies $0 $1,000 $1,000 $1,000 SUPPLIES TOTAL $0 $1,000 $1,000 $1,000 Operating Exp (52110) Printing $1,332 $2,200 $1,200 $1,600 (52400) Membership & Dues $625 $450 $450 $800 (52410) Meetings $0 $150 $150 $100 (52415) Conferences $0 $1,000 $1,000 $3,600 (52420) Mileage Reimbursement $0 $50 $50 $50 (52500) Education & Training $238 $500 $500 $500 OPERATING EXP TOTAL $2,195 $4,350 $3,350 $6,650 Contract Services (55110) Cs-Code Enforcement $5,785 $4,000 $7,000 $9,500 (55120) Cs-Property Abatement $0 $5,000 $5,000 $5,000 (55540) Cs - Graffiti Removal $32,725 $35,700 $35,700 $36,900 CONTRACT SERVICES TOTAL $38,510 $44,700 $47,700 $51,400 TOTAL $369,510 $485,541 $484,041 $521,604 106 PARKS & RECREATION OVERVIEW The Parks & Recreation Department administers the recreation program which includes activities and events that strengthen the community's fabric, health and well-being, economic base, and security. This includes community events, enrichment programs, athletics, excursions, activities, and facilities for residents of all ages. Diamond Bar residents have long valued neighborhood, community and regional parks, and open natural spaces where they can relax, walk, meditate, play, enjoy family time, and seek renewal. Below is the combined budget for the Parks & Recreation department which includes expenditures for Recreation Programs and the Diamond Bar Center. These divisions are also separately shown on the following pages. City of Diamond Bar Budget Fiscal Year 22/23 www.diamondbarca.gov 107 PARKS & RECREATION ORGANIZATIONAL CHART PARKS & RECREATION DEPARTMENT BUDGET 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services $2,055,922 $2,500,438 $2,500,438 $2,601,595 Supplies $79,754 $162,000 $155,500 $197,700 Operating Exp $271,273 $426,541 $469,041 $525,300 Professional Svcs $10,206 $102,200 $102,200 $28,110 Contract Services $470,930 $645,000 $786,000 $884,200 Capital Outlay Exp $0 $70,000 $70,000 $30,000 TOTAL $2,888,084 $3,906,179 $4,083,179 $4,266,905 108 510 - DIAMOND BAR CENTER OVERVIEW The extraordinary Diamond Bar Center, located in picturesque Summitridge Park, is owned and operated by the City of Diamond Bar. The Center features impressive banquet and meeting rooms with breathtaking views of the San Gabriel Valley. The 22,500 square foot facility is the perfect setting for wedding receptions, formal dinner gatherings, corporate seminars, training or meetings, and a multitude of other community events. Designed in the modern Craftsman style architecture theme, the Center is equipped with state-of-the-art multimedia capabilities and a full catering kitchen. Colorful gardens, a meandering stream and look-out points enjoy the beautiful vistas that surround the Center to make this exceptional facility the perfect choice for your next special event. POSITION ALLOCATION FUNDING DETAIL 100510 - Diamond Bar Center Position Name 2024 Allocated FTE Count Parks & Maintenance Superintendent 0.05 Recreation Coordinator 0.25 Parks & Recreation Director 0.50 Public Works Manager/Assistant City Engineer 0.05 Recreation Superintendent 0.25 Facilities Maintenance Supervisor 0.48 Recreation Specialist-Seniors 0.56 Public Works Director/City Engineer 0.05 Recreation Supervisor 0.30 Recreation Specialist-DBC 1.00 Senior Maintenance Worker 0.40 ALLOCATED FTE COUNT 3.89 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 109 BUDGET DETAIL 100510 - Diamond Bar Center 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $303,411 $301,460 $301,460 $389,457 (50020) Over Time Wages $337 $2,300 $2,300 $2,000 (50030) Part-Time Wages $275,099 $404,575 $404,575 $415,000 (50040) Classic Member Retiremnt $31,822 $39,632 $39,632 $43,705 (50042) Classic Member Ual Pmts $33,660 $35,375 $35,375 $26,558 (50044) Pepra Member Retiremnt $8,500 $4,682 $4,682 $11,639 (50046) Pepra Member Ual Pmts $344 $188 $188 $0 (50050) City Paid Benefits $4,257 $2,779 $2,779 $4,166 (50052) Worker's Compensation $29,941 $20,971 $20,971 $11,857 (50054) Short/Long Term Disability $1,498 $2,916 $2,916 $3,797 (50056) Medicare Expense $8,717 $9,713 $9,713 $10,990 (50060) Benefit Allotment $60,035 $46,971 $46,971 $76,127 (50072) Auto Allowance $1,809 $1,500 $1,500 $1,722 (50074) Technology Allowance $1,108 $1,800 $1,800 $1,050 PERSONNEL SERVICES TOTAL $760,537 $874,862 $874,862 $998,070 Supplies (51200) Operating Supplies $6,383 $13,750 $13,750 $14,400 (51210) Janitorial Supplies $14,238 $20,000 $20,000 $20,000 (51300) Small Tools & Equipment $0 $2,000 $2,000 $2,000 SUPPLIES TOTAL $20,621 $35,750 $35,750 $36,400 Operating Exp (52110) Printing $5,522 $12,200 $12,200 $15,700 (52160) Advertising $26,766 $30,000 $30,000 $30,000 (52210) Electric Utility Expenditure $98,582 $70,000 $100,000 $100,000 (52215) Gas Utility Expenditure $12,495 $11,025 $17,025 $16,000 (52220) Water Utility Expenditure $4,622 $7,056 $7,056 $6,500 (52300) Rental/Lease - Equipmnt $3,257 $2,000 $2,000 $2,000 (52304) Rental/Lease - Exhibit Space $0 $2,500 $2,500 $2,000 (52310) Equipment Maintenance $2,503 $45,900 $20,500 $48,500 (52320) Maint Of Grounds/Buildings $46,288 $80,000 $105,400 $87,000 (52415) Conferences $0 $2,500 $2,500 $3,000 OPERATING EXP TOTAL $200,034 $263,181 $299,181 $310,700 Professional Svcs (54900) PS - Other Prof Svcs $9,689 $22,355 $22,355 $21,680 PROFESSIONAL SVCS TOTAL $9,689 $22,355 $22,355 $21,680 Contract Services (55300) Cs - Special Events $3,394 $6,500 $6,500 $5,000 (55330) Cs - Security $24,091 $65,000 $65,000 $86,000 (55505) Cs - Pw Contract Services $133,880 $148,900 $148,900 $160,000 CONTRACT SERVICES TOTAL $161,364 $220,400 $220,400 $251,000 Capital Outlay Exp (56116) Equipment $0 $70,000 $70,000 $30,000 CAPITAL OUTLAY EXP TOTAL $0 $70,000 $70,000 $30,000 TOTAL $1,152,246 $1,486,548 $1,522,548 $1,647,850 110 520 - RECREATION OVERVIEW The Parks and Recreation Department administers the recreation program which inclues activities and events that strengthen the community's fabric, health and well-being, economic base, and security. This includes community events, enrichment programs, athletics, excursions, activities, and facilities for residents of all ages. Diamond Bar residents have long valued neighborhood, community and regional parks, and open natural spaces where they can relax, walk, meditate, play, enjoy family time, and seek renewal. POSITION ALLOCATION FUNDING DETAIL 100520 - Recreation Position Name 2024 Allocated FTE Count PreSchool Teacher PT (30 hr/wk)0.75 Recreation Coordinator 1.75 Parks & Recreation Director 0.50 Maintenance Worker 0.50 Recreation Specialist-Sports 1.00 Recreation Superintendent 0.75 Recreation Specialist-Seniors 0.00 Recreation Supervisor 1.70 Administrative Coordinator 1.10 Recreation Specialist 1.00 ALLOCATED FTE COUNT 9.05 City of Diamond Bar Budget Fiscal Year 22/23 www.diamondbarca.gov 111 BUDGET DETAIL 100520 - Recreation 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $625,786 $723,402 $723,402 $734,449 (50020) Over Time Wages $1,277 $8,500 $8,500 $7,000 (50030) Part-Time Wages $272,298 $456,200 $456,200 $455,554 (50040) Classic Member Retiremnt $80,729 $87,204 $87,204 $94,419 (50042) Classic Member Ual Pmts $73,722 $77,565 $77,565 $57,249 (50044) Pepra Member Retiremnt $15,173 $21,777 $21,777 $20,591 (50046) Pepra Member Ual Pmts $549 $875 $875 $0 (50050) City Paid Benefits $11,835 $11,616 $11,616 $10,224 (50052) Worker's Compensation $39,043 $28,857 $28,857 $21,614 (50054) Short/Long Term Disability $3,690 $7,936 $7,936 $7,621 (50056) Medicare Expense $14,047 $16,320 $16,320 $16,520 (50060) Benefit Allotment $153,461 $179,055 $179,055 $174,714 (50072) Auto Allowance $1,575 $3,000 $3,000 $1,500 (50074) Technology Allowance $2,199 $3,270 $3,270 $2,070 PERSONNEL SERVICES TOTAL $1,295,385 $1,625,576 $1,625,576 $1,603,525 Supplies (51200) Operating Supplies $59,132 $121,250 $114,750 $153,800 (51300) Small Tools & Equipment $0 $5,000 $5,000 $7,500 SUPPLIES TOTAL $59,132 $126,250 $119,750 $161,300 Operating Exp (52110) Printing $10,269 $29,400 $29,400 $37,950 (52160) Advertising $0 $5,000 $5,000 $5,000 (52255) Banking Charges $2,148 $5,000 $5,000 $2,500 (52300) Rental/Lease - Equipmnt $29,943 $37,800 $37,800 $67,300 (52302) Rental/Lease - Real Property $13,553 $50,700 $57,200 $58,400 (52320) Maint Of Grounds/Buildings $58 $0 $0 $0 (52400) Membership & Dues $3,170 $3,800 $3,800 $4,150 (52405) Publications $0 $100 $100 $100 (52410) Meetings $150 $1,000 $1,000 $500 (52415) Conferences $0 $3,360 $3,360 $11,000 (52420) Mileage Reimbursement $0 $500 $500 $500 (52500) Education & Training $2,640 $2,500 $2,500 $3,000 (52525) Commissioner Compensation $765 $1,500 $1,500 $1,500 (53520) Admissions - Youth Activities $8,543 $22,700 $22,700 $22,700 OPERATING EXP TOTAL $71,238 $163,360 $169,860 $214,600 Professional Svcs (54900) PS - Other Prof Svcs $517 $79,845 $79,845 $6,430 PROFESSIONAL SVCS TOTAL $517 $79,845 $79,845 $6,430 Contract Services (55300) Cs - Special Events $93,738 $169,350 $169,350 $286,200 (55305) Cs - Athletic Programs $3,372 $8,500 $8,500 $6,000 (55310) Cs - Senior Programs $4,237 $29,750 $29,750 $38,250 (55315) Cs - Youth Programs -$2,000 $12,200 $12,200 $12,700 (55320) Cs - Contract Classes $198,755 $177,000 $318,000 $262,000 (55330) Cs - Security $0 $2,800 $2,800 $3,050 (55402) Cs-Sheriff - Special Events $11,463 $25,000 $25,000 $25,000 CONTRACT SERVICES TOTAL $309,566 $424,600 $565,600 $633,200 TOTAL $1,735,838 $2,419,631 $2,560,631 $2,619,055 112 PUBLIC WORKS DEPARTMENT OVERVIEW The Public Works Department is committed to providing for the efficient operation of public works systems and programs. The vital services include: planning, designing, constructing, and monitoring the City’s roadways and sidewalk infrastructure as well as sewer and storm drain systems; overseeing traffic management/control systems and traffic signal timing programs; maintaining and repairing all City buildings and fleet of vehicles and equipment; maintaining public parks/public property and Landscape Assessment Districts’ medians, parkways, mini parks, slopes, and open space; managing the engineering design and construction of the City’s robust capital improvements program; reviewing/planning and permitting land development activities and subdivisions; and managing environmental programs such as the National Pollutant Discharge Elimination System (NPDES). The Department budget consists of Public Works Administration, Engineering, Road Maintenance, Parks and Facilities Maintenance, and Landscape Maintenance. Public Works is also actively involved in representing community’s interests on significant regional issues, such as storm water and transportation. Below is the combined budget for the Public Works department which includes expenditures for Public Works Administration, Engineering, Civic Center, Parks & Facilities Maintenance, Landscape Maintenance, and Road Maintenance divisions. These divisions are also separately shown on the following pages. City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 113 PUBLIC WORKS ORGANIZATIONAL CHART 114 PUBLIC WORKS DEPARTMENT BUDGET 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services $1,843,950 $1,901,627 $1,901,627 $1,974,887 Supplies $59,806 $360,200 $449,275 $189,200 Operating Exp $955,658 $1,150,167 $1,346,621 $1,255,185 Professional Svcs $294,990 $505,500 $538,810 $533,500 Contract Services $1,553,727 $1,859,202 $1,919,849 $2,047,100 Capital Outlay Exp $12,435 $23,000 $29,450 $89,100 TOTAL $4,720,566 $5,799,696 $6,185,632 $6,088,972 115 610 - PUBLIC WORKS ADMINISTRATION DIVISION OVERVIEW The Public Works Department is committed to providing for the efficient operation of public works systems and programs. The vital services include: planning, designing, constructing, and monitoring the City’s roadways and sidewalk infrastructure as well as sewer and storm drain systems; overseeing traffic management/control systems and traffic signal timing programs; maintaining and repairing all City buildings and fleet of vehicles and equipment; maintaining public parks/public property and Landscape Assessment Districts’ medians, parkways, mini parks, slopes, and open space; managing the engineering design and construction of the City’s robust capital improvements program; reviewing/planning and permitting land development activities and subdivisions; and managing environmental programs such as the National Pollutant Discharge Elimination System (NPDES). The Department budget consists of Public Works Administration, Engineering, Road Maintenance, Parks and Facilities Maintenance, and Landscape Maintenance. Public Works is also actively involved in representing community’s interests on significant regional issues, such as storm water and transportation. City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 116 POSITION ALLOCATION FUNDING DETAIL 100610 - Public Works Administration Position Name 2024 Allocated FTE Count Public Works Inspector 0.15 Public Works Manager/Assistant City Engineer 0.48 Engineering Technician 0.30 Associate Engineer 0.50 Public Works Director/City Engineer 0.48 Administrative Coordinator 0.68 ALLOCATED FTE COUNT 2.58 BUDGET DETAIL 100610 - Public Works Administration 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $387,460 $328,530 $328,530 $344,576 (50020) Over Time Wages $101 $500 $500 $500 (50040) Classic Member Retiremnt $30,911 $47,587 $47,587 $39,500 (50042) Classic Member Ual Pmts $37,593 $42,507 $42,507 $24,026 (50044) Pepra Member Retiremnt $9,025 $3,678 $3,678 $10,188 (50046) Pepra Member Ual Pmts $121 $148 $148 $0 (50050) City Paid Benefits $5,603 $3,111 $3,111 $3,034 (50052) Worker's Compensation $7,679 $6,743 $6,743 $8,350 (50054) Short/Long Term Disability $1,399 $3,244 $3,244 $3,403 (50056) Medicare Expense $4,434 $4,803 $4,803 $5,035 (50060) Benefit Allotment $44,132 $45,827 $45,827 $50,400 (50072) Auto Allowance $2,228 $2,109 $2,109 $2,109 (50074) Technology Allowance $1,208 $1,800 $1,800 $1,800 PERSONNEL SERVICES TOTAL $531,893 $490,587 $490,587 $492,921 Supplies (51200) Operating Supplies $415 $4,500 $4,500 $4,500 (51300) Small Tools & Equipment $0 $500 $500 $1,000 SUPPLIES TOTAL $415 $5,000 $5,000 $5,500 Operating Exp (52110) Printing $0 $3,000 $3,000 $2,500 (52160) Advertising $2,411 $4,000 $4,000 $4,000 (52400) Membership & Dues $300 $3,385 $3,385 $3,385 (52405) Publications $1,262 $1,500 $1,500 $1,500 (52410) Meetings $0 $1,000 $1,000 $1,000 (52415) Conferences $0 $14,500 $14,500 $14,500 (52420) Mileage Reimbursement $0 $500 $500 $500 (52500) Education & Training $0 $5,000 $5,000 $5,000 (52525) Commissioner Compensation $720 $1,350 $1,350 $1,350 OPERATING EXP TOTAL $4,694 $34,235 $34,235 $33,735 Professional Svcs (54200) PS - Environmental Services $59,315 $115,000 $115,000 $60,000 (54900) PS - Other Prof Svcs $425 $1,000 $1,000 $5,000 PROFESSIONAL SVCS TOTAL $59,740 $116,000 $116,000 $65,000 Contract Services (55550) Cs - Industrial Waste Services $32,727 $47,000 $52,147 $50,000 CONTRACT SERVICES TOTAL $32,727 $47,000 $52,147 $50,000 TOTAL $629,469 $692,822 $697,969 $647,156 117 615 - ENGINEERING DIVISION OVERVIEW The Public Works Department is committed to providing for the efficient operation of public works systems and programs. The vital services include: planning, designing, constructing, and monitoring the City’s roadways and sidewalk infrastructure as well as sewer and storm drain systems; overseeing traffic management/control systems and traffic signal timing programs; maintaining and repairing all City buildings and fleet of vehicles and equipment; maintaining public parks/public property and Landscape Assessment Districts’ medians, parkways, mini parks, slopes, and open space; managing the engineering design and construction of the City’s robust capital improvements program; reviewing/planning and permitting land development activities and subdivisions; and managing environmental programs such as the National Pollutant Discharge Elimination System (NPDES). The Department budget consists of Public Works Administration, Engineering, Road Maintenance, Parks and Facilities Maintenance, and Landscape Maintenance. Public Works is also actively involved in representing community’s interests on significant regional issues, such as storm water and transportation. City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 118 POSITION ALLOCATION FUNDING DETAIL 100615 - Engineering Position Name 2024 Allocated FTE Count Public Works Inspector 0.40 Public Works Manager/Assistant City Engineer 0.15 Engineering Technician 0.30 Associate Engineer 0.50 Public Works Director/City Engineer 0.15 Administrative Coordinator 0.20 ALLOCATED FTE COUNT 1.70 BUDGET DETAIL 100615 - Engineering 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $227,557 $184,879 $184,879 $194,540 (50020) Over Time Wages $101 $1,500 $1,500 $1,500 (50040) Classic Member Retiremnt $15,599 $23,087 $23,087 $21,657 (50042) Classic Member Ual Pmts $18,204 $20,598 $20,598 $13,165 (50044) Pepra Member Retiremnt $5,121 $3,678 $3,678 $6,032 (50046) Pepra Member Ual Pmts $121 $148 $148 $0 (50050) City Paid Benefits $3,732 $1,987 $1,987 $1,934 (50052) Worker's Compensation $4,859 $4,245 $4,245 $5,271 (50054) Short/Long Term Disability $783 $1,826 $1,826 $1,922 (50056) Medicare Expense $2,464 $2,722 $2,722 $2,861 (50060) Benefit Allotment $27,315 $30,137 $30,137 $33,156 (50072) Auto Allowance $704 $666 $666 $666 (50074) Technology Allowance $381 $360 $360 $360 PERSONNEL SERVICES TOTAL $306,941 $275,833 $275,833 $283,064 Professional Svcs (54400) PS - Engineering $120,711 $120,500 $137,830 $165,500 (54410) PS - Traffic $109,902 $164,500 $180,480 $175,000 (54420) PS - Plan Checking $3,338 $80,000 $80,000 $100,000 (54430) PS - Soils/Surveying $0 $18,000 $18,000 $18,000 (54440) PS - Inspection $1,298 $6,500 $6,500 $10,000 PROFESSIONAL SVCS TOTAL $235,249 $389,500 $422,810 $468,500 TOTAL $542,190 $665,333 $698,643 $751,564 119 630 - PARKS & FACILITIES MAINTENANCE DIVISION OVERVIEW The Public Works Department is committed to providing for the efficient operation of public works systems and programs. The vital services include: planning, designing, constructing, and monitoring the City’s roadways and sidewalk infrastructure as well as sewer and storm drain systems; overseeing traffic management/control systems and traffic signal timing programs; maintaining and repairing all City buildings and fleet of vehicles and equipment; maintaining public parks/public property and Landscape Assessment Districts’ medians, parkways, mini parks, slopes, and open space; managing the engineering design and construction of the City’s robust capital improvements program; reviewing/planning and permitting land development activities and subdivisions; and managing environmental programs such as the National Pollutant Discharge Elimination System (NPDES). POSITION ALLOCATION FUNDING DETAIL 100630 - Parks & Facilities Maintenance Position Name 2024 Allocated FTE Count Parks & Maintenance Superintendent 0.50 Maintenance Worker 0.50 Public Works Manager/Assistant City Engineer 0.05 Maintenance Worker (PT)0.90 Facilities Maintenance Supervisor 0.85 Public Works Director/City Engineer 0.05 Facilities & Asset Maintenance Technician 0.50 Senior Maintenance Worker 0.20 Administrative Coordinator 0.88 ALLOCATED FTE COUNT 4.43 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 120 BUDGET DETAIL 100630 - Parks & Facilities Maintenance 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $310,270 $309,476 $309,476 $344,659 (50020) Over Time Wages $672 $8,000 $8,000 $8,000 (50030) Part-Time Wages $34,105 $36,251 $36,251 $36,251 (50040) Classic Member Retiremnt $45,550 $43,426 $43,426 $48,011 (50042) Classic Member Ual Pmts $36,036 $38,754 $38,754 $29,182 (50044) Pepra Member Retiremnt $3,428 $3,589 $3,589 $6,293 (50046) Pepra Member Ual Pmts $119 $144 $144 $0 (50050) City Paid Benefits $4,980 $3,105 $3,105 $3,528 (50052) Worker's Compensation $11,308 $9,060 $9,060 $11,320 (50054) Short/Long Term Disability $1,659 $2,989 $2,989 $3,343 (50056) Medicare Expense $5,175 $5,039 $5,039 $5,553 (50057) Medicare Payable $0 $575 $575 $575 (50060) Benefit Allotment $59,026 $53,956 $53,956 $66,618 (50072) Auto Allowance $235 $222 $222 $222 (50074) Technology Allowance $127 $120 $120 $120 PERSONNEL SERVICES TOTAL $512,689 $514,706 $514,706 $563,677 Supplies (51200) Operating Supplies $14,278 $43,200 $43,200 $43,200 (51300) Small Tools & Equipment $4,906 $5,000 $5,000 $5,000 SUPPLIES TOTAL $19,185 $48,200 $48,200 $48,200 Operating Exp (52210) Electric Utility Expenditure $48,393 $66,000 $66,000 $56,000 (52215) Gas Utility Expenditure $3,349 $5,031 $5,031 $5,200 (52220) Water Utility Expenditure $308,184 $314,766 $314,766 $314,700 (52300) Rental/Lease - Equipmnt $513 $7,500 $7,500 $7,500 (52320) Maint Of Grounds/Buildings $118,553 $180,000 $248,954 $199,500 (52400) Membership & Dues $450 $1,450 $1,450 $1,450 (52415) Conferences $0 $5,000 $5,000 $5,000 OPERATING EXP TOTAL $479,442 $579,747 $648,701 $589,350 Contract Services (55505) Cs - Pw Contract Services $393,579 $365,932 $371,432 $387,500 CONTRACT SERVICES TOTAL $393,579 $365,932 $371,432 $387,500 Capital Outlay Exp (56116) Equipment $12,435 $15,000 $15,000 $37,100 CAPITAL OUTLAY EXP TOTAL $12,435 $15,000 $15,000 $37,100 TOTAL $1,417,330 $1,523,585 $1,598,039 $1,625,827 121 645 - LANDSCAPE MAINTENANCE DIVISION OVERVIEW The Public Works Department is committed to providing for the efficient operation of public works systems and programs. The vital services include: planning, designing, constructing, and monitoring the City’s roadways and sidewalk infrastructure as well as sewer and storm drain systems; overseeing traffic management/control systems and traffic signal timing programs; maintaining and repairing all City buildings and fleet of vehicles and equipment; maintaining public parks/public property and Landscape Assessment Districts’ medians, parkways, mini parks, slopes, and open space; managing the engineering design and construction of the City’s robust capital improvements program; reviewing/planning and permitting land development activities and subdivisions; and managing environmental programs such as the National Pollutant Discharge Elimination System (NPDES). BUDGET DETAIL 100645 - Landscape Maintenance 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Contract Services (55522) Cs - Tree Maintenance $309,836 $353,870 $353,870 $364,600 (55528) Cs - Pkwy/Vegetation Control $33,019 $39,400 $39,400 $41,000 CONTRACT SERVICES TOTAL $342,855 $393,270 $393,270 $405,600 TOTAL $342,855 $393,270 $393,270 $405,600 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 122 655 - ROAD MAINTENANCE DIVISION OVERVIEW The Public Works Department is committed to providing for the efficient operation of public works systems and programs. The vital services include: planning, designing, constructing, and monitoring the City’s roadways and sidewalk infrastructure as well as sewer and storm drain systems; overseeing traffic management/control systems and traffic signal timing programs; maintaining and repairing all City buildings and fleet of vehicles and equipment; maintaining public parks/public property and Landscape Assessment Districts’ medians, parkways, mini parks, slopes, and open space; managing the engineering design and construction of the City’s robust capital improvements program; reviewing/planning and permitting land development activities and subdivisions; and managing environmental programs such as the National Pollutant Discharge Elimination System (NPDES). POSITION ALLOCATION FUNDING DETAIL 100655 - Road Maintenance Position Name 2024 Allocated FTE Count Public Works Inspector 0.35 Public Works Maintenance Superintendent-Streets 0.98 Maintenance Worker 0.98 Public Works Manager/Assistant City Engineer 0.10 Engineering Technician 0.30 Public Works Director/City Engineer 0.10 Facilities & Asset Maintenance Technician 0.48 ALLOCATED FTE COUNT 3.28 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 123 BUDGET DETAIL 100655 - Road Maintenance 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $254,975 $301,599 $301,599 $312,227 (50020) Over Time Wages $513 $3,500 $3,500 $3,500 (50040) Classic Member Retiremnt $28,055 $32,505 $32,505 $33,897 (50042) Classic Member Ual Pmts $25,611 $28,953 $28,953 $20,613 (50044) Pepra Member Retiremnt $6,003 $8,190 $8,190 $9,995 (50046) Pepra Member Ual Pmts $274 $329 $329 $0 (50050) City Paid Benefits $5,956 $3,519 $3,519 $2,718 (50052) Worker's Compensation $10,787 $9,160 $9,160 $11,167 (50054) Short/Long Term Disability $1,254 $2,970 $2,970 $3,071 (50056) Medicare Expense $3,852 $4,407 $4,407 $4,553 (50060) Benefit Allotment $44,552 $58,273 $58,273 $64,089 (50072) Auto Allowance $469 $444 $444 $444 (50074) Technology Allowance $254 $240 $240 $240 PERSONNEL SERVICES TOTAL $382,554 $454,090 $454,090 $466,514 Supplies (51200) Operating Supplies $597 $1,000 $1,000 $3,000 (51250) Road Maintenance Supplies $25,596 $250,000 $339,075 $75,000 (51300) Small Tools & Equipment $1,700 $10,000 $10,000 $10,000 SUPPLIES TOTAL $27,893 $261,000 $350,075 $88,000 Operating Exp (52210) Electric Utility Expenditure $104,809 $100,000 $182,500 $125,000 (52300) Rental/Lease - Equipmnt $247 $8,000 $8,000 $8,000 (52310) Equipment Maintenance $112 $6,000 $6,000 $6,000 OPERATING EXP TOTAL $105,169 $114,000 $196,500 $139,000 Contract Services (55510) Cs - Street Sweeping $180,466 $210,000 $210,000 $210,000 (55512) Cs - Road Maintenance $54,130 $224,000 $174,000 $740,000 (55514) Cs - Sidewalk Maintenance $325,986 $265,000 $365,000 $0 (55516) Cs - Striping & Signing $42,819 $100,000 $100,000 $0 (55528) Cs - Pkwy/Vegetation Control $131,769 $140,000 $140,000 $140,000 (55530) Cs - Right Of Way Clean Up $26,335 $30,000 $30,000 $30,000 (55532) Cs - Storm Drainage $8,954 $0 $0 $0 (55536) Cs - Traffic Signal Maint $14,108 $84,000 $84,000 $84,000 CONTRACT SERVICES TOTAL $784,566 $1,053,000 $1,103,000 $1,204,000 TOTAL $1,300,182 $1,882,090 $2,103,665 $1,897,514 124 TOTAL TRANSFERS IN Total Transfers In 2023-24 Adopted Budget (49100) Transfer In - General Fd $3,471,185 (49102) Transfer In - Law Enforcement $100,000 (49105) Transfer In - Opeb Reserve $88,000 (49201) Transfer In - Measure W $300,000 (49202) Transfer In - Rmra Fund $4,050,000 (49203) Transfer In - Measure M $1,200,000 (49204) Transfer In - Measure R $1,175,000 (49205) Transfer In - Gas Tax Fd $1,604,000 (49207) Transfer In - Prop C $2,564,000 (49209) Transfer In - Tda/Trails Fund $33,650 (49225) Transfer In - Cdbg Fund $145,464 (49250) Transfer In - Ab939 $10,000 (49251) Transfer In - Ab2766 $100,000 (49252) Transfer In-Waste Hauler $250,000 (49262) Transfer In - Park Development $500,000 (49280) Transfer In - Cops Fund $152,500 (49281) Transfer In - Cleep Fund $9,000 TOTAL $15,752,799 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 125 TOTAL TRANSFERS OUT Total Transfers Out 2023-24 Adopted Budget (59107) Transfer Out - Homelessness Response Fund $50,000 (59100) Transfer Out - General Fund $1,475,500 (59101) Transfer Out - Com Org Fund $20,000 (59103) Transfer Out - General Plan $207,000 (59104) Transfer Out - Is Replcmnt Fd $100,000 (59105) Transfer Out - OPEB Res Fund $40,000 (59238) Transfer Out - Llad #38 $218,097 (59239) Transfer Out - Llad #39 $42,560 (59241) Transfer Out-Llad #41 $11,298 (59248) Transfer Out - Tres Hermanos $100,000 (59301) Transfer Out - Cip Fund $11,728,114 (59401) Transfer Out - Debt Service $716,100 (59501) Transfer Out - Self Insurance $609,380 (59502) Transfer Out - Equip Repl Fund $246,750 (59504) Transfer Out - Building Fund $100,000 (59601) Transfer Out - OPEB Trust $88,000 TOTAL $15,752,799 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 126 PERSONNEL SUMMARY FY 2023/24 Budget Includes five (5) additional new full-time positions: • City Manager's Office: (2) Management Analysts • Community Relations Division: (1) Community Relations Coordinator • Public Works Department: (1) Management Analyst; (1) Maintenance Worker FY 2022/23 Revised Budget Included one (1) additional new full-time position bringing the total year-over-year increase to four (4) positions: • Community Development-Building & Safety Division: (1) Permit Technician FY 2022/23 Adopted Budget Included three (3) new full-time positions: • Finance Department: (1) Accounting Technician (Front-Counter Cashier) • Community Development: (1) Permit Technician • Community Development: (1) Neighborhood Improvement Officer City of Diamond Bar Budget Fiscal Year 23/24 127 128 129 Powered by OpenGov 130 101 - COMMUNITY ORGANIZATION SUPPORT FUND FUND DESCRIPTION This fund was established in FY 1997/1998 to account for transfers and expenditures related to the City Council's policy to support various non profit community organizations which are of a benefit to the City. The City has continued this program to show their ever- increasing interest and support of the City's non-profit community organizations. BUDGET DETAIL 101 - Community Organization Support Fund 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Interfund Transfers (49100) Transfer In - General Fd $3,800 $20,000 $20,000 $20,000 INTERFUND TRANSFERS TOTAL $3,800 $20,000 $20,000 $20,000 REVENUES TOTAL $3,800 $20,000 $20,000 $20,000 Expenses Operating Exp (52600) Contributions - Comm Grps $3,800 $20,000 $20,000 $20,000 OPERATING EXP TOTAL $3,800 $20,000 $20,000 $20,000 EXPENSES TOTAL $3,800 $20,000 $20,000 $20,000 REVENUES LESS EXPENSES $0 $0 $0 $0 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 131 102 - LAW ENFORCEMENT RESERVE FUND FUND DESCRIPTION This fund was established in FY 2012/2013 to incorporate a method to fund future increases in the Sheriff's Department contract and the Liability Trust Fund. The primary revenue source in this fund is from annual savings realized in the law enforcement budget in the General Fund. BUDGET DETAIL 102 - Law Enforcement Reserve Fund 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Investment Income (48500) Investment Earnings $6,475 $0 $0 $0 (48510) Unrealized Gain/Loss Fmv -$18,151 $0 $0 $0 INVESTMENT INCOME TOTAL -$11,676 $0 $0 $0 REVENUES TOTAL -$11,676 $0 $0 $0 Expenses Interfund Transfer Out (59100) Transfer Out - General Fund $76,304 $100,000 $100,000 $100,000 INTERFUND TRANSFER OUT TOTAL $76,304 $100,000 $100,000 $100,000 EXPENSES TOTAL $76,304 $100,000 $100,000 $100,000 REVENUES LESS EXPENSES -$87,980 -$100,000 -$100,000 -$100,000 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 132 103 - GENERAL PLAN UPDATE FUND FUND DESCRIPTION This fund was created in FY 2014/2015 to establish an allocation of resources needed to fund the preparation of a comprehensive update to the City's General Plan. BUDGET DETAIL 103 - General Plan Update Fund 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Investment Income (48500) Investment Earnings $1,406 $0 $0 $0 (48510) Unrealized Gain/Loss Fmv -$3,940 $0 $0 $0 INVESTMENT INCOME TOTAL -$2,535 $0 $0 $0 Interfund Transfers (49100) Transfer In - General Fd $920,000 $79,345 $79,345 $207,000 INTERFUND TRANSFERS TOTAL $920,000 $79,345 $79,345 $207,000 REVENUES TOTAL $917,465 $79,345 $79,345 $207,000 Expenses Supplies (51200) Operating Supplies $0 $2,500 $2,500 $1,000 SUPPLIES TOTAL $0 $2,500 $2,500 $1,000 Operating Exp (52110) Printing $0 $5,000 $5,000 $2,500 (52160) Advertising $0 $2,500 $2,500 $2,500 (52170) Postage $0 $10,000 $10,000 $6,000 OPERATING EXP TOTAL $0 $17,500 $17,500 $11,000 Professional Svcs (54300) PS -Planning General Plan $29,540 $0 $17,624 $0 (54900) PS - Other Prof Svcs $24,262 $59,345 $955,084 $185,000 PROFESSIONAL SVCS TOTAL $53,802 $59,345 $972,708 $185,000 EXPENSES TOTAL $53,802 $79,345 $992,708 $197,000 REVENUES LESS EXPENSES $863,664 $0 -$913,363 $10,000 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 133 104 - TECHNOLOGY RESERVE FUND FUND DESCRIPTION This fund was created in FY 2015/2016 to establish an allocation of resources needed to fund the future replacement of a variety of hardware and software platforms throughout the City. BUDGET DETAIL 104 - Technology Reserve Fund 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Building Fees (48020) Plan Check Fees-Bldg/Sfty -$137 $0 $0 $0 (48030) Permit System Replacement $44,574 $101,607 $101,607 $75,930 BUILDING FEES TOTAL $44,436 $101,607 $101,607 $75,930 Investment Income (48500) Investment Earnings $2,184 $0 $0 $0 (48510) Unrealized Gain/Loss Fmv -$6,121 $0 $0 $0 INVESTMENT INCOME TOTAL -$3,938 $0 $0 $0 Interfund Transfers (49100) Transfer In - General Fd $200,000 $100,000 $100,000 $100,000 INTERFUND TRANSFERS TOTAL $200,000 $100,000 $100,000 $100,000 REVENUES TOTAL $240,499 $201,607 $201,607 $175,930 REVENUES LESS EXPENSES $240,499 $201,607 $201,607 $175,930 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 134 105 - OTHER POST EMPLOYMENT BENEFITS (OPEB) RESERVE FUND FUND DESCRIPTION This fund was created in FY 2014/2015 to establish an allocation of resources needed to fund the Other Post Employment Benefits (OPEB) unfunded liability. BUDGET DETAIL (REVENUES) 105 - OPEB Fund 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Investment Income (48500) Investment Earnings $1,947 $0 $0 $0 (48510) Unrealized Gain/Loss Fmv -$5,457 $0 $0 $0 INVESTMENT INCOME TOTAL -$3,510 $0 $0 $0 Interfund Transfers (49100) Transfer In - General Fd $318,208 $40,000 $40,000 $40,000 INTERFUND TRANSFERS TOTAL $318,208 $40,000 $40,000 $40,000 TOTAL $314,698 $40,000 $40,000 $40,000 BUDGET DETAIL (EXPENSES) 105 - OPEB Fund 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50048) Post Emplymt Beneft (OPEB)$18,092 $20,000 $20,000 $20,000 PERSONNEL SERVICES TOTAL $18,092 $20,000 $20,000 $20,000 Interfund Transfer Out (59601) Transfer Out - OPEB Trust $88,000 $88,000 $88,000 $88,000 INTERFUND TRANSFER OUT TOTAL $88,000 $88,000 $88,000 $88,000 TOTAL $106,092 $108,000 $108,000 $108,000 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 135 106 - COVID-19 RECOVERY FUND FUND DESCRIPTION This fund was created in FY 2019/2020 to establish an allocation of resources needed to fund expenses related to COVID-19. BUDGET DETAIL (REVENUES) 106 - COVID-19 Recovery Fund 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Federal Revenue (42017) American Recovery Plan Revenue $3,415,474 $3,415,474 $3,415,474 $0 FEDERAL REVENUE TOTAL $3,415,474 $3,415,474 $3,415,474 $0 TOTAL $3,415,474 $3,415,474 $3,415,474 $0 BUDGET DETAIL (EXPENSES) 106 - COVID-19 Recovery Fund 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Personnel Services (50010) Salaries $17,392 $0 $0 $0 (50030) Part-Time Wages $4,176 $0 $0 $0 (50040) Classic Member Retiremnt $2,494 $0 $0 $0 (50044) Pepra Member Retiremnt $310 $0 $0 $0 (50050) City Paid Benefits $443 $0 $0 $0 (50054) Short/Long Term Disability $107 $0 $0 $0 (50056) Medicare Expense $340 $0 $0 $0 (50060) Benefit Allotment $4,336 $0 $0 $0 (50062) Benefits Administration -$2,360 $0 $0 $0 PERSONNEL SERVICES TOTAL $27,238 $0 $0 $0 Supplies (51200) Operating Supplies $11,897 $0 $0 $0 SUPPLIES TOTAL $11,897 $0 $0 $0 Professional Svcs (54020) PS - General Legal Services $428 $0 $0 $0 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 136 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget PROFESSIONAL SVCS TOTAL $428 $0 $0 $0 Interfund Transfer Out (59100) Transfer Out - General Fund $3,415,474 $3,415,474 $3,415,474 $0 INTERFUND TRANSFER OUT TOTAL $3,415,474 $3,415,474 $3,415,474 $0 TOTAL $3,455,037 $3,415,474 $3,415,474 $0 137 107 - HOMELESSNESS RESPONSE FUND FUND DESCRIPTION Special Fund 107 was established in Fiscal Year 2023-24 to centralize the City's revenues and expenses related to homelessness response. BUDGET DETAIL 107 - Homelessness Response Fund 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Interfund Transfers (49100) Transfer In - General Fd $0 $0 $0 $50,000 INTERFUND TRANSFERS TOTAL $0 $0 $0 $50,000 REVENUES TOTAL $0 $0 $0 $50,000 Expenses Contract Services (55000) Cs - Contract Services $0 $0 $0 $50,000 CONTRACT SERVICES TOTAL $0 $0 $0 $50,000 EXPENSES TOTAL $0 $0 $0 $50,000 REVENUES LESS EXPENSES $0 $0 $0 $0 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 138 201 - MEASURE W LOCAL RETURN FUND FUND DESCRIPTION Approved by the voters on November 6, 2018, Measure W provides for a 2.5 cents per square foot of “impermeable surface” assessment on the property tax bill to fund projects that improve water quality. This fund accounts for the local return of 40% that is remitted by the County to the City of the total assessments received from Diamond Bar property tax payers. The County retains the remaining amount which is used to fund water quality improvement projects at the regional level. POSITION FUNDING ALLOCATION DETAIL 201 - Measure W Position Name 2024 Allocated FTE Count Public Works Inspector 0.10 Management Analyst 0.45 Public Works Manager/Assistant City Engineer 0.10 Engineering Technician 0.10 Associate Engineer 0.20 Public Works Director/City Engineer 0.10 ALLOCATED FTE COUNT 1.05 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 139 BUDGET DETAIL 201 - Measure W 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues County Revenue (44050) Measure W Revenue $836,902 $850,000 $850,000 $838,000 COUNTY REVENUE TOTAL $836,902 $850,000 $850,000 $838,000 Investment Income (48500) Investment Earnings $6,191 $0 $0 $0 (48510) Unrealized Gain/Loss Fmv -$17,354 $0 $0 $0 INVESTMENT INCOME TOTAL -$11,163 $0 $0 $0 REVENUES TOTAL $825,739 $850,000 $850,000 $838,000 Expenses Personnel Services (50010) Salaries $69,423 $75,754 $75,754 $112,557 (50020) Over Time Wages $34 $0 $0 $0 (50040) Classic Member Retiremnt $4,578 $7,769 $7,769 $5,733 (50042) Classic Member Ual Pmts $6,118 $6,930 $6,930 $3,489 (50044) Pepra Member Retiremnt $3,184 $2,205 $2,205 $6,293 (50046) Pepra Member Ual Pmts $72 $89 $89 $0 (50050) City Paid Benefits $1,249 $721 $721 $1,074 (50052) Worker's Compensation $2,013 $1,773 $1,773 $2,582 (50054) Short/Long Term Disability $319 $744 $744 $1,114 (50056) Medicare Expense $1,081 $1,078 $1,078 $1,615 (50060) Benefit Allotment $10,447 $10,671 $10,671 $18,297 (50072) Auto Allowance $469 $444 $444 $444 (50074) Technology Allowance $254 $240 $240 $240 PERSONNEL SERVICES TOTAL $99,243 $108,417 $108,417 $153,437 Professional Svcs (54010) PS - Accounting & Auditing $0 $0 $0 $25,000 (54200) PS - Environmental Services $151,010 $242,460 $242,460 $279,100 PROFESSIONAL SVCS TOTAL $151,010 $242,460 $242,460 $304,100 Contract Services (55530) Cs - Right Of Way Clean Up $20,000 $85,000 $85,000 $90,000 CONTRACT SERVICES TOTAL $20,000 $85,000 $85,000 $90,000 Interfund Transfer Out (59301) Transfer Out - Cip Fund $57,291 $775,000 $964,210 $300,000 INTERFUND TRANSFER OUT TOTAL $57,291 $775,000 $964,210 $300,000 EXPENSES TOTAL $327,545 $1,210,877 $1,400,087 $847,537 REVENUES LESS EXPENSES $498,195 -$360,877 -$550,087 -$9,537 140 202 - ROAD MAINTENANCE AND REHABILITATION FUND FUND DESCRIPTION Senate Bill 1 (SB-1), the Road Repair and Accountability Act of 2017 was signed into law in April 2017 in order to address the significant multi-modal transportation funding shortfalls statewide. SB-1 prioritizes funding towards maintenance, rehabilitation and safety improvements on state highways, local streets and roads, and bridges, and to improve the State's trade corridors, transit and active transportation facilities. BUDGET DETAIL 202 - Road Maintenance & Rehabilitation 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues State Revenue (43080) Rmra (Sb-1) - Road Maint Rehab $1,133,283 $1,292,845 $1,292,845 $1,358,896 STATE REVENUE TOTAL $1,133,283 $1,292,845 $1,292,845 $1,358,896 Investment Income (48500) Investment Earnings $16,744 $12,900 $12,900 $12,900 (48510) Unrealized Gain/Loss Fmv -$46,937 $0 $0 $0 INVESTMENT INCOME TOTAL -$30,193 $12,900 $12,900 $12,900 REVENUES TOTAL $1,103,089 $1,305,745 $1,305,745 $1,371,796 Expenses Interfund Transfer Out (59301) Transfer Out - Cip Fund $110,295 $400,000 $1,677,457 $4,050,000 INTERFUND TRANSFER OUT TOTAL $110,295 $400,000 $1,677,457 $4,050,000 EXPENSES TOTAL $110,295 $400,000 $1,677,457 $4,050,000 REVENUES LESS EXPENSES $992,795 $905,745 -$371,712 -$2,678,204 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 141 203 - MEASURE M LOCAL RETURN FUND FUND DESCRIPTION Approved by the voters on November 8, 2016, the Measure M half-cent sales tax increase will fund projects that will improve local streets, repair potholes and improve traffic flow/safety. POSITION FUNDING ALLOCATION DETAIL 203 - Measure M Position Name 2024 Allocated FTE Count Management Analyst 0.15 ALLOCATED FTE COUNT 0.15 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 142 BUDGET DETAIL 203 - Measure M 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues County Revenue (44030) Measure M Revenue $1,016,319 $975,590 $975,590 $1,104,503 COUNTY REVENUE TOTAL $1,016,319 $975,590 $975,590 $1,104,503 Investment Income (48500) Investment Earnings $12,758 $7,400 $7,400 $7,400 (48510) Unrealized Gain/Loss Fmv -$35,764 $0 $0 $0 INVESTMENT INCOME TOTAL -$23,006 $7,400 $7,400 $7,400 REVENUES TOTAL $993,313 $982,990 $982,990 $1,111,903 Expenses Personnel Services (50010) Salaries $0 $0 $0 $10,764 (50044) Pepra Member Retiremnt $0 $0 $0 $843 (50050) City Paid Benefits $0 $0 $0 $124 (50052) Worker's Compensation $0 $0 $0 $122 (50054) Short/Long Term Disability $0 $0 $0 $108 (50056) Medicare Expense $0 $0 $0 $157 (50060) Benefit Allotment $0 $0 $0 $2,187 PERSONNEL SERVICES TOTAL $0 $0 $0 $14,305 Professional Svcs (54410) PS - Traffic $0 $55,000 $55,000 $0 PROFESSIONAL SVCS TOTAL $0 $55,000 $55,000 $0 Interfund Transfer Out (59301) Transfer Out - Cip Fund $43,281 $1,860,000 $3,249,461 $1,200,000 INTERFUND TRANSFER OUT TOTAL $43,281 $1,860,000 $3,249,461 $1,200,000 EXPENSES TOTAL $43,281 $1,915,000 $3,304,461 $1,214,305 REVENUES LESS EXPENSES $950,032 -$932,010 -$2,321,471 -$102,402 143 204 - MEASURE R FUND FUND DESCRIPTION The Measure R Local Return program funds are to be used for major street resurfacing, rehabilitation, and reconstruction; pothole repair; left turn signals; bikeways; pedestrian improvements; streetscapes; signal synchronization; & transit. POSITION FUNDING ALLOCATION DETAIL 204 - Measure R Position Name 2024 Allocated FTE Count Management Analyst 0.15 ALLOCATED FTE COUNT 0.15 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 144 BUDGET DETAIL 204 - Measure R 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues County Revenue (44040) Measure R Revenue $898,114 $860,815 $860,815 $974,561 COUNTY REVENUE TOTAL $898,114 $860,815 $860,815 $974,561 Investment Income (48500) Investment Earnings $8,120 $4,500 $4,500 $4,500 (48510) Unrealized Gain/Loss Fmv -$22,763 $0 $0 $0 INVESTMENT INCOME TOTAL -$14,643 $4,500 $4,500 $4,500 REVENUES TOTAL $883,471 $865,315 $865,315 $979,061 Expenses Personnel Services (50010) Salaries $0 $0 $0 $10,764 (50044) Pepra Member Retiremnt $0 $0 $0 $843 (50050) City Paid Benefits $0 $0 $0 $124 (50052) Worker's Compensation $0 $0 $0 $122 (50054) Short/Long Term Disability $0 $0 $0 $108 (50056) Medicare Expense $0 $0 $0 $157 (50060) Benefit Allotment $0 $0 $0 $2,187 PERSONNEL SERVICES TOTAL $0 $0 $0 $14,305 Interfund Transfer Out (59301) Transfer Out - Cip Fund $0 $1,450,000 $2,350,000 $1,175,000 INTERFUND TRANSFER OUT TOTAL $0 $1,450,000 $2,350,000 $1,175,000 EXPENSES TOTAL $0 $1,450,000 $2,350,000 $1,189,305 REVENUES LESS EXPENSES $883,471 -$584,685 -$1,484,685 -$210,244 145 205 - GAS TAX FUND FUND DESCRIPTION The City receives funds from Sections 2105, 2106, 2107, and 2107.5 of the Streets and Highway Code. State law requires that these revenues be recorded in a Special Revenue Fund, and that they be utilized solely for street related purposes such as new construction, rehabilitation or maintenance. It is anticipated that the City will use Gas Tax Funds to fund ongoing street maintenance programs to the extent possible. Any remaining funds will be used to assist in the funding of the City's Capital Improvement Project Program. Beginning in FY 2011/2012, the State replaced Prop 42 funds with Highway Users Tax. BUDGET DETAIL 205 - Gas Tax 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues State Revenue (43030) Gas Tax - 2105 $313,859 $365,930 $365,930 $360,719 (43040) Gas Tax - 2106 $183,960 $208,453 $208,453 $209,338 (43050) Gas Tax - 2107 $375,109 $499,918 $499,918 $433,272 (43060) Gas Tax - 2107.5 $7,500 $7,500 $7,500 $7,500 (43070) Gas Tax - 2103 $447,444 $558,605 $558,605 $544,726 STATE REVENUE TOTAL $1,327,871 $1,640,406 $1,640,406 $1,555,555 Investment Income (48500) Investment Earnings $3,048 $1,800 $1,800 $1,800 (48510) Unrealized Gain/Loss Fmv -$8,544 $0 $0 $0 INVESTMENT INCOME TOTAL -$5,496 $1,800 $1,800 $1,800 REVENUES TOTAL $1,322,375 $1,642,206 $1,642,206 $1,557,355 Expenses CIP Capital Projects (56102) CIP-Traffic Control Imprv $0 $0 $0 $66,000 CIP CAPITAL PROJECTS TOTAL $0 $0 $0 $66,000 Interfund Transfer Out (59100) Transfer Out - General Fund $1,049,000 $1,049,000 $1,049,000 $1,204,000 (59301) Transfer Out - Cip Fund $0 $514,000 $653,000 $400,000 INTERFUND TRANSFER OUT TOTAL $1,049,000 $1,563,000 $1,702,000 $1,604,000 EXPENSES TOTAL $1,049,000 $1,563,000 $1,702,000 $1,670,000 REVENUES LESS EXPENSES $273,375 $79,206 -$59,794 -$112,645 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 146 206 - PROP A TRANSIT FUND FUND DESCRIPTION The City receives Proposition A Transit Tax which is a voter approved sales tax override for public transportation purposes. This fund has been established to account for these revenues and approved project expenditures. POSITION FUNDING ALLOCATION DETAIL 206 - Prop A Position Name 2024 Allocated FTE Count Network/Systems Technician 0.05 Management Analyst 0.06 Assistant to the City Manager 0.05 Administrative Assistant 0.28 Accounting Technician 1.30 Network/Systems Administrator 0.08 Finance Director 0.05 Principal Management Analyst 0.07 Assistant City Manager 0.01 Information Systems Director 0.03 Administrative Coordinator 0.45 ALLOCATED FTE COUNT 2.42 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 147 BUDGET DETAIL 206 - Prop A 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Other Taxes & Fees (41030) Franchise Fees $0 $0 $0 $13,000 OTHER TAXES & FEES TOTAL $0 $0 $0 $13,000 County Revenue (44010) Prop A Transportation Tax $1,443,892 $1,383,713 $1,383,713 $1,566,554 COUNTY REVENUE TOTAL $1,443,892 $1,383,713 $1,383,713 $1,566,554 Miscellaneous Fees (48400) Transit Pass Sales $62,099 $200,000 $200,000 $200,000 MISCELLANEOUS FEES TOTAL $62,099 $200,000 $200,000 $200,000 Investment Income (48500) Investment Earnings $8,708 $2,700 $2,700 $2,700 (48510) Unrealized Gain/Loss Fmv -$24,409 $0 $0 $0 INVESTMENT INCOME TOTAL -$15,702 $2,700 $2,700 $2,700 REVENUES TOTAL $1,490,289 $1,586,413 $1,586,413 $1,782,254 Expenses Personnel Services (50010) Salaries $35,445 $187,574 $187,574 $209,471 (50040) Classic Member Retiremnt $5,859 $31,534 $31,534 $32,153 (50042) Classic Member Ual Pmts $3,603 $27,992 $27,992 $17,490 (50044) Pepra Member Retiremnt $83 $290 $290 $4,393 (50046) Pepra Member Ual Pmts $2 $12 $12 $0 (50050) City Paid Benefits $899 $2,330 $2,330 $2,651 (50052) Worker's Compensation $373 $2,097 $2,097 $2,789 (50054) Short/Long Term Disability $182 $1,851 $1,851 $2,084 (50056) Medicare Expense $560 $2,733 $2,733 $3,071 (50060) Benefit Allotment $6,859 $38,379 $38,379 $46,757 (50072) Auto Allowance $54 $255 $255 $255 (50074) Technology Allowance $39 $177 $177 $222 PERSONNEL SERVICES TOTAL $53,959 $295,225 $295,224 $321,336 Supplies (51200) Operating Supplies $0 $1,200 $1,200 $1,200 SUPPLIES TOTAL $0 $1,200 $1,200 $1,200 Operating Exp (52255) Banking Charges $415 $7,500 $7,500 $7,500 (52314) Computer Maintenance $0 $8,100 $8,100 $8,100 (52400) Membership & Dues $20,000 $20,000 $20,000 $20,000 OPERATING EXP TOTAL $20,415 $35,600 $35,600 $35,600 Contract Services (55300) Cs - Special Events $0 $5,000 $5,000 $5,000 (55310) Cs - Senior Programs $3,816 $7,000 $7,000 $7,500 (55315) Cs - Youth Programs $0 $13,000 $13,000 $13,000 (55542) Cs-Bus Bench Maint $0 $0 $0 $25,000 (55560) Cs - Dial-A-Cab Services $164,348 $350,000 $350,000 $350,000 (55610) Transit Program Subsidy $20,329 $40,000 $40,000 $20,000 (55620) Transit Fares Expenses $63,381 $200,000 $200,000 $80,000 CONTRACT SERVICES TOTAL $251,874 $615,000 $615,000 $500,500 Capital Outlay Exp (56130) Computer Eq - Hardware Exp $0 $62,000 $62,000 $27,000 (56135) Computer Eq - Software Exp $0 $20,000 $20,000 $20,000 CAPITAL OUTLAY EXP TOTAL $0 $82,000 $82,000 $47,000 Interfund Transfer Out (59301) Transfer Out - Cip Fund $0 $270,000 $1,200,000 $0 INTERFUND TRANSFER OUT TOTAL $0 $270,000 $1,200,000 $0 EXPENSES TOTAL $326,249 $1,299,025 $2,229,024 $905,636 148 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget REVENUES LESS EXPENSES $1,164,041 $287,388 -$642,611 $876,618 149 207 - PROP C TRANSIT FUND FUND DESCRIPTION The City receives Proposition C Tax which is additional allocations of State Gas Tax funds from Los Angeles County. These funds must be used for street-related purposes such as construction, rehabilitation, maintenance or traffic safety. The projects must be transit related improvements. In order to spend these funds, the City must submit the project to Metropolitan Transit Authority (MTA) for prior approval. POSITION FUNDING ALLOCATION DETAIL 207 - Prop C Transit Position Name 2024 Allocated FTE Count Network/Systems Technician 0.03 Management Analyst 0.10 Network/Systems Administrator 0.05 Associate Engineer 0.80 Information Systems Director 0.03 Administrative Coordinator 0.05 ALLOCATED FTE COUNT 1.05 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 150 BUDGET DETAIL 207 - Prop C Transit 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues County Revenue (44020) Prop C Transportation Tax $1,197,678 $1,147,753 $1,147,753 $1,299,415 COUNTY REVENUE TOTAL $1,197,678 $1,147,753 $1,147,753 $1,299,415 Investment Income (48500) Investment Earnings $14,319 $9,500 $9,500 $9,500 (48510) Unrealized Gain/Loss Fmv -$40,139 $0 $0 $0 INVESTMENT INCOME TOTAL -$25,820 $9,500 $9,500 $9,500 Cost Reimbursements (48800) Prop Damage Reimb - Pwks $7,534 $0 $0 $0 COST REIMBURSEMENTS TOTAL $7,534 $0 $0 $0 REVENUES TOTAL $1,179,393 $1,157,253 $1,157,253 $1,308,915 Expenses Personnel Services (50010) Salaries $11,246 $110,452 $110,452 $124,316 (50040) Classic Member Retiremnt $1,411 $12,850 $12,850 $14,660 (50042) Classic Member Ual Pmts $998 $11,464 $11,464 $8,914 (50044) Pepra Member Retiremnt $223 $2,662 $2,662 $3,586 (50046) Pepra Member Ual Pmts $9 $107 $107 $0 (50050) City Paid Benefits $229 $1,071 $1,071 $1,122 (50052) Worker's Compensation $262 $2,382 $2,382 $3,063 (50054) Short/Long Term Disability $59 $1,098 $1,098 $1,237 (50056) Medicare Expense $162 $1,613 $1,613 $1,814 (50060) Benefit Allotment $1,696 $16,808 $16,808 $19,953 (50072) Auto Allowance $7 $75 $75 $75 (50074) Technology Allowance $6 $60 $60 $90 PERSONNEL SERVICES TOTAL $16,306 $160,640 $160,640 $178,831 Operating Exp (52314) Computer Maintenance $31,650 $50,100 $50,100 $50,100 OPERATING EXP TOTAL $31,650 $50,100 $50,100 $50,100 Professional Svcs (54400) PS - Engineering $0 $0 $0 $150,000 (54410) PS - Traffic $46,517 $80,000 $80,000 $80,000 PROFESSIONAL SVCS TOTAL $46,517 $80,000 $80,000 $230,000 Contract Services (55536) Cs - Traffic Signal Maint $196,176 $220,000 $220,000 $270,000 CONTRACT SERVICES TOTAL $196,176 $220,000 $220,000 $270,000 Capital Outlay Exp (56130) Computer Eq - Hardware Exp $0 $40,000 $40,000 $0 CAPITAL OUTLAY EXP TOTAL $0 $40,000 $40,000 $0 Interfund Transfer Out (59301) Transfer Out - Cip Fund $3,868 $361,000 $1,200,002 $2,564,000 INTERFUND TRANSFER OUT TOTAL $3,868 $361,000 $1,200,002 $2,564,000 EXPENSES TOTAL $294,518 $911,740 $1,750,742 $3,292,931 REVENUES LESS EXPENSES $884,874 $245,513 -$593,489 -$1,984,016 151 209 - SB 821 FUND (BIKE AND PEDESTRIAN PATHS TDA) FUND DESCRIPTION The State allocates funds to cities for the specific purpose of the construction of bike and pedestrian paths via SB821. This fund has been established to account for transactions related to the receipt and expenditure of these funds. BUDGET DETAIL 209 - SB 821 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues State Revenue (43230) SB 821 - Bikeways & Trails $87,099 $53,399 $53,399 $63,420 STATE REVENUE TOTAL $87,099 $53,399 $53,399 $63,420 REVENUES TOTAL $87,099 $53,399 $53,399 $63,420 Expenses Interfund Transfer Out (59301) Transfer Out - Cip Fund $83,440 $0 $16,890 $33,650 INTERFUND TRANSFER OUT TOTAL $83,440 $0 $16,890 $33,650 EXPENSES TOTAL $83,440 $0 $16,890 $33,650 REVENUES LESS EXPENSES $3,659 $53,399 $36,509 $29,770 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 152 225 - COMMUNITY DEVELOPMENT BLOCK GRANT FUND FUND DESCRIPTION The City receives an annual CDBG allotment from the federal government via the Community Development Commission. The purpose of this grant is to fund approved community development programs and projects benefiting low and moderate income citizens. POSITION FUNDING ALLOCATION DETAIL 225 - CDBG Position Name 2024 Allocated FTE Count Recreation Specialist-Seniors 0.44 ALLOCATED FTE COUNT 0.44 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 153 BUDGET DETAIL 225 - CDBG 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Federal Revenue (42020) CDBG Revenue $112,454 $295,819 $373,046 $335,699 FEDERAL REVENUE TOTAL $112,454 $295,819 $373,046 $335,699 REVENUES TOTAL $112,454 $295,819 $373,046 $335,699 Expenses Personnel Services (50010) Salaries $13,666 $73,536 $73,536 $25,615 (50030) Part-Time Wages $124 $0 $0 $0 (50040) Classic Member Retiremnt $1,699 $42 $42 $39 (50044) Pepra Member Retiremnt $246 $3,007 $3,007 $2,072 (50046) Pepra Member Ual Pmts $0 $121 $121 $0 (50050) City Paid Benefits $249 $450 $450 $279 (50052) Worker's Compensation $0 $918 $918 $711 (50054) Short/Long Term Disability $78 $403 $403 $264 (50056) Medicare Expense $212 $584 $584 $383 (50060) Benefit Allotment $3,414 $12,365 $12,365 $8,554 PERSONNEL SERVICES TOTAL $19,688 $91,425 $91,425 $37,918 Supplies (51200) Operating Supplies $0 $2,400 $2,400 $2,772 SUPPLIES TOTAL $0 $2,400 $2,400 $2,772 Professional Svcs (54454) PS - Bus. Recov Prgm Cv Grant $52 $0 $0 $0 (54900) PS - Other Prof Svcs $91,486 $157,451 $179,417 $149,228 PROFESSIONAL SVCS TOTAL $91,538 $157,451 $179,417 $149,228 Interfund Transfer Out (59301) Transfer Out - Cip Fund $0 $184,000 $372,310 $145,464 INTERFUND TRANSFER OUT TOTAL $0 $184,000 $372,310 $145,464 EXPENSES TOTAL $111,226 $435,276 $645,552 $335,382 REVENUES LESS EXPENSES $1,228 -$139,457 -$272,506 $317 154 226 - CASP SB1186 FUND DESCRIPTION SB 1186 requires that a $4 additional fee is to be paid by any applicant seeking a local business license when it is initially issued or renewed. From January 1, 2018 through December 31, 2023, the City will retain 90% of the fees collected. The purpose of the fee is to increase disability access and compliance with construction-related accessibility. BUDGET DETAIL 226 - CASP SB 1186 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Planning Fees (48150) Business License - Sb1186 $0 $8,000 $8,000 $8,000 PLANNING FEES TOTAL $0 $8,000 $8,000 $8,000 Investment Income (48500) Investment Earnings $212 $200 $200 $200 (48510) Unrealized Gain/Loss Fmv -$595 $0 $0 $0 INVESTMENT INCOME TOTAL -$383 $200 $200 $200 REVENUES TOTAL -$383 $8,200 $8,200 $8,200 REVENUES LESS EXPENSES -$383 $8,200 $8,200 $8,200 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 155 238 - LANDSCAPE MAINTENANCE DISTRCIT #38 FUND DESCRIPTION The City is responsible for the operations of the LLAD #38 which primarily maintains the City's medians. This district was set up in accordance with the Landscape and Lighting Act of 1972. Property owners benefiting from this district receive a special assessment on their property taxes. This fund accounts for this district's operations. POSITION FUNDING ALLOCATION DETAIL 238 - District 38 Position Name 2024 Allocated FTE Count Facilities Maintenance Supervisor 0.05 Parks & Maintenance Superintendent 0.20 ALLOCATED FTE COUNT 0.25 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 156 BUDGET DETAIL 238 - District 38 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Special Assessments (40080) Special Assessments $271,426 $276,720 $276,720 $276,720 SPECIAL ASSESSMENTS TOTAL $271,426 $276,720 $276,720 $276,720 Interfund Transfers (49100) Transfer In - General Fd $153,878 $157,689 $157,689 $218,097 INTERFUND TRANSFERS TOTAL $153,878 $157,689 $157,689 $218,097 REVENUES TOTAL $425,304 $434,409 $434,409 $494,817 Expenses Personnel Services (50010) Salaries $32,279 $30,446 $30,446 $31,812 (50040) Classic Member Retiremnt $5,558 $5,252 $5,252 $6,000 (50042) Classic Member Ual Pmts $4,117 $4,693 $4,693 $3,649 (50050) City Paid Benefits $699 $283 $283 $275 (50052) Worker's Compensation $1,183 $996 $996 $1,228 (50054) Short/Long Term Disability $177 $304 $304 $317 (50056) Medicare Expense $453 $465 $465 $485 (50060) Benefit Allotment $4,882 $4,506 $4,506 $4,950 PERSONNEL SERVICES TOTAL $49,348 $46,945 $46,945 $48,717 Operating Exp (52160) Advertising $1,834 $5,000 $5,000 $3,000 (52210) Electric Utility Expenditure $4,586 $8,517 $8,517 $6,500 (52220) Water Utility Expenditure $155,010 $153,733 $153,733 $154,000 (52320) Maint Of Grounds/Buildings $22,985 $38,500 $43,422 $61,700 OPERATING EXP TOTAL $184,416 $205,750 $210,672 $225,200 Professional Svcs (54900) PS - Other Prof Svcs $5,574 $6,000 $6,000 $6,500 PROFESSIONAL SVCS TOTAL $5,574 $6,000 $6,000 $6,500 Contract Services (55522) Cs - Tree Maintenance $6,499 $6,500 $6,500 $6,700 (55524) Cs - Landscape Maintenance $177,676 $186,676 $186,676 $207,700 CONTRACT SERVICES TOTAL $184,175 $193,176 $193,176 $214,400 EXPENSES TOTAL $423,512 $451,871 $456,793 $494,817 REVENUES LESS EXPENSES $1,792 -$17,462 -$22,384 $0 157 239 - LANDSCAPE MAINTENANCE DISTRCIT #39-2022 FUND DESCRIPTION The County of Los Angeles originally formed Landscape Assessment District No. 39 (LAD 39) prior to the City's incorporation and in accordance with the Landscape and Lighting Act of 1972. Property owners benefiting from the district receive a special assessment on their property taxes. After its incorporation, the City took over the administration of the assessment district. In March 2022, the City implemented a successful Proposition 218 balloting procedure to replace LAD 39 with LAD 39-2022 with the same service area and an updated assessment structure approved by the property owners. This fund accounts for this district's operations. POSITION FUNDING ALLOCATION DETAIL 239 - District 39 Position Name 2024 Allocated FTE Count Facilities Maintenance Supervisor 0.05 Management Analyst 0.05 Parks & Maintenance Superintendent 0.10 ALLOCATED FTE COUNT 0.20 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 158 BUDGET DETAIL 239 - District 39 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Special Assessments (40080) Special Assessments $293,852 $612,713 $612,713 $642,890 SPECIAL ASSESSMENTS TOTAL $293,852 $612,713 $612,713 $642,890 Interfund Transfers (49100) Transfer In - General Fd $162,233 $43,443 $43,443 $42,560 INTERFUND TRANSFERS TOTAL $162,233 $43,443 $43,443 $42,560 REVENUES TOTAL $456,085 $656,156 $656,156 $685,450 Expenses Personnel Services (50010) Salaries $20,350 $17,889 $17,889 $22,286 (50040) Classic Member Retiremnt $3,503 $3,111 $3,111 $3,555 (50042) Classic Member Ual Pmts $2,423 $2,780 $2,780 $2,162 (50044) Pepra Member Retiremnt $0 $0 $0 $281 (50050) City Paid Benefits $398 $170 $170 $206 (50052) Worker's Compensation $697 $590 $590 $768 (50054) Short/Long Term Disability $111 $180 $180 $224 (50056) Medicare Expense $293 $261 $261 $325 (50060) Benefit Allotment $3,189 $2,704 $2,704 $3,699 PERSONNEL SERVICES TOTAL $30,963 $27,684 $27,684 $33,505 Operating Exp (52160) Advertising $2,173 $5,000 $5,000 $3,500 (52210) Electric Utility Expenditure $2,015 $5,000 $5,000 $4,000 (52220) Water Utility Expenditure $114,697 $136,500 $136,500 $130,000 (52320) Maint Of Grounds/Buildings $329 $184,005 $120,905 $190,200 OPERATING EXP TOTAL $119,213 $330,505 $267,405 $327,700 Professional Svcs (54900) PS - Other Prof Svcs $63,238 $6,000 $6,000 $6,500 PROFESSIONAL SVCS TOTAL $63,238 $6,000 $6,000 $6,500 Contract Services (55522) Cs - Tree Maintenance $11,960 $30,000 $30,000 $31,000 (55524) Cs - Landscape Maintenance $146,082 $151,000 $165,806 $161,600 (55526) Cs - Weed/Pest Abatement $21,545 $52,000 $52,000 $55,700 CONTRACT SERVICES TOTAL $179,588 $233,000 $247,806 $248,300 Interfund Transfer Out (59100) Transfer Out - General Fund $0 $0 $63,100 $0 INTERFUND TRANSFER OUT TOTAL $0 $0 $63,100 $0 EXPENSES TOTAL $393,003 $597,189 $611,995 $616,005 REVENUES LESS EXPENSES $63,082 $58,967 $44,161 $69,445 159 241 - LANDSCAPE MAINTENANCE DISTRCIT #41-2021 FUND DESCRIPTION The County of Los Angeles originally formed Landscape Assessment District No. 41 (LAD 41) prior to the City's incorporation and in accordance with the Landscape and Lighting Act of 1972. Property owners benefiting from the district receive a special assessment on their property taxes. After its incorporation, the City took over the administration of the assessment district. In July 2021, the City implemented a successful Proposition 218 balloting procedure to replace LAD 41 with LAD 41-2021 with the same service area and an updated assessment structure approved by the property owners. This fund accounts for this district's operations. POSITION FUNDING ALLOCATION DETAIL 241 - District 41 Position Name 2024 Allocated FTE Count Facilities Maintenance Supervisor 0.05 Management Analyst 0.05 Parks & Maintenance Superintendent 0.10 ALLOCATED FTE COUNT 0.20 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 160 BUDGET DETAIL 241 - District 41 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Special Assessments (40080) Special Assessments $281,774 $293,471 $293,471 $301,806 SPECIAL ASSESSMENTS TOTAL $281,774 $293,471 $293,471 $301,806 Interfund Transfers (49100) Transfer In - General Fd $10,811 $10,986 $10,986 $11,298 INTERFUND TRANSFERS TOTAL $10,811 $10,986 $10,986 $11,298 REVENUES TOTAL $292,585 $304,457 $304,457 $313,104 Expenses Personnel Services (50010) Salaries $16,847 $17,889 $17,889 $40,175 (50020) Over Time Wages $0 $394 $394 $394 (50040) Classic Member Retiremnt $2,836 $3,111 $3,111 $3,555 (50042) Classic Member Ual Pmts $1,330 $2,780 $2,780 $2,162 (50044) Pepra Member Retiremnt $0 $0 $0 $281 (50050) City Paid Benefits $336 $170 $170 $206 (50052) Worker's Compensation $654 $590 $590 $768 (50054) Short/Long Term Disability $85 $180 $180 $224 (50056) Medicare Expense $240 $261 $261 $325 (50060) Benefit Allotment $2,432 $2,704 $2,704 $3,699 PERSONNEL SERVICES TOTAL $24,760 $28,079 $28,079 $51,788 Operating Exp (52160) Advertising $1,860 $6,000 $6,000 $3,500 (52210) Electric Utility Expenditure $1,650 $4,400 $4,400 $3,000 (52220) Water Utility Expenditure $59,936 $86,000 $86,000 $75,000 (52320) Maint Of Grounds/Buildings $2,485 $18,000 $18,000 $13,800 OPERATING EXP TOTAL $65,931 $114,400 $114,400 $95,300 Professional Svcs (54900) PS - Other Prof Svcs $5,574 $6,000 $6,000 $6,500 PROFESSIONAL SVCS TOTAL $5,574 $6,000 $6,000 $6,500 Contract Services (55522) Cs - Tree Maintenance $20,493 $20,500 $20,500 $21,200 (55524) Cs - Landscape Maintenance $59,071 $59,100 $71,273 $65,000 (55526) Cs - Weed/Pest Abatement $27,170 $58,000 $58,000 $60,300 CONTRACT SERVICES TOTAL $106,734 $137,600 $149,773 $146,500 EXPENSES TOTAL $202,999 $286,079 $298,252 $300,088 REVENUES LESS EXPENSES $89,585 $18,378 $6,205 $13,016 161 245 - STREET BEAUTIFICATION FUND FUND DESCRIPTION This fund was established in FY 2017/2018 as a result of funds received from development projects to be used towards the Diamond Bar Complete Streets improvements as well as other identified capital improvement streetscape or complete streets projects as conditioned by the development projects entitlements. BUDGET DETAIL 245 - Street Beautification 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Investment Income (48500) Investment Earnings $2,194 $2,400 $2,400 $2,400 (48510) Unrealized Gain/Loss Fmv -$6,150 $0 $0 $0 INVESTMENT INCOME TOTAL -$3,956 $2,400 $2,400 $2,400 REVENUES TOTAL -$3,956 $2,400 $2,400 $2,400 REVENUES LESS EXPENSES -$3,956 $2,400 $2,400 $2,400 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 162 246 - TRAFFIC MITIGATION FUND FUND DESCRIPTION The Traffic Mitigation Fund is used to account for funds which have been received from development projects and designated by the City Council for traffic mitigation projects. BUDGET DETAIL 246 - Traffic Mitigation 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Engineering Fees (48250) Traffic Dev. Impact Fees - Engineering $0 $846,910 $846,910 $0 ENGINEERING FEES TOTAL $0 $846,910 $846,910 $0 Investment Income (48500) Investment Earnings $47,071 $81,600 $81,600 $81,600 (48510) Unrealized Gain/Loss Fmv -$131,951 $0 $0 $0 INVESTMENT INCOME TOTAL -$84,880 $81,600 $81,600 $81,600 REVENUES TOTAL -$84,880 $928,510 $928,510 $81,600 REVENUES LESS EXPENSES -$84,880 $928,510 $928,510 $81,600 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 163 247 - SEWER MITIGATION FUND FUND DESCRIPTION This fund was established in FY 2014/2015 as a result of Developer Impacts to existing sewer facilities in the City. The fund will be used to account for funds which have been received from development projects and designated by the City Council for sewer facility mitigation/improvement projects. BUDGET DETAIL 247 - Sewer Mitigation 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Investment Income (48500) Investment Earnings $373 $400 $400 $400 (48510) Unrealized Gain/Loss Fmv -$1,045 $0 $0 $0 INVESTMENT INCOME TOTAL -$672 $400 $400 $400 REVENUES TOTAL -$672 $400 $400 $400 REVENUES LESS EXPENSES -$672 $400 $400 $400 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 164 248 - TRES HERMANOS CONSERVATION AUTHORITY FUND FUND DESCRIPTION The Tres Hermanos Conservation Authority Fund was created in 2019 to track the City's portion of the maintenance costs related at the Tres Hermanos property. The revenue source for this fund is a transfer in from the General Fund. BUDGET DETAIL 248 - Tres Hermanos 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Interfund Transfers (49100) Transfer In - General Fd $93,015 $100,000 $100,000 $100,000 INTERFUND TRANSFERS TOTAL $93,015 $100,000 $100,000 $100,000 REVENUES TOTAL $93,015 $100,000 $100,000 $100,000 Expenses Operating Exp (52320) Maint Of Grounds/Buildings $93,015 $75,000 $115,000 $100,000 OPERATING EXP TOTAL $93,015 $75,000 $115,000 $100,000 EXPENSES TOTAL $93,015 $75,000 $115,000 $100,000 REVENUES LESS EXPENSES $0 $25,000 -$15,000 $0 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 165 250 - INTEGRATED WASTE MANAGEMENT FUND FUND DESCRIPTION The Integrated Waste Management Fund was created during FY 1990/1991, to account for expenditures and revenues related to the activities involved with the City's efforts to comply with AB939. Revenues recorded in this fund are the adopted waste hauler fees and funds received from the State for recycling education and efforts. POSITION FUNDING ALLOCATION DETAIL 250 - Integrated Waste Management Position Name 2024 Allocated FTE Count Senior Community Relations Coordinator 0.30 Management Analyst 0.90 Public Works Maintenance Superintendent-Streets 0.03 Senior Neighborhood Improvement Officer 0.20 Assistant to the City Manager 0.15 Maintenance Worker 0.03 Public Works Manager/Assistant City Engineer 0.03 Administrative Assistant 0.03 Community Relations Manager 0.10 Media Specialist 0.10 Finance Supervisor 0.03 Accounting Technician 0.13 Community Relations Coordinator 0.10 Finance Director 0.03 Facilities Maintenance Supervisor 0.03 Public Works Director/City Engineer 0.03 Principal Management Analyst 0.95 Assistant City Manager 0.05 Facilities & Asset Maintenance Technician 0.03 Neighborhood Improvement Officer 0.10 Administrative Coordinator 0.08 ALLOCATED FTE COUNT 3.38 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 166 BUDGET DETAIL 250 - Integrated Waste Management 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Miscellaneous Fees (48410) AB 939 - Solid Waste Fees $584,897 $572,267 $572,267 $612,000 MISCELLANEOUS FEES TOTAL $584,897 $572,267 $572,267 $612,000 Investment Income (48500) Investment Earnings $0 $14,700 $14,700 $14,700 INVESTMENT INCOME TOTAL $0 $14,700 $14,700 $14,700 Cost Reimbursements (48820) Cost Reimbursements $1,008 $89,936 $89,936 $14,526 COST REIMBURSEMENTS TOTAL $1,008 $89,936 $89,936 $14,526 REVENUES TOTAL $585,906 $676,903 $676,903 $641,226 Expenses Personnel Services (50010) Salaries $183,221 $238,340 $238,340 $358,852 (50020) Over Time Wages $515 $2,000 $2,000 $2,000 (50040) Classic Member Retiremnt $27,022 $36,769 $36,769 $45,705 (50042) Classic Member Ual Pmts $28,592 $32,838 $32,838 $27,636 (50044) Pepra Member Retiremnt $1,732 $1,550 $1,550 $8,876 (50046) Pepra Member Ual Pmts $128 $62 $62 $0 (50050) City Paid Benefits $3,448 $2,385 $2,385 $3,406 (50052) Worker's Compensation $5,715 $5,021 $5,021 $8,009 (50054) Short/Long Term Disability $939 $2,333 $2,333 $3,544 (50056) Medicare Expense $2,906 $3,458 $3,458 $5,214 (50060) Benefit Allotment $29,289 $37,423 $37,423 $61,362 (50072) Auto Allowance $502 $480 $480 $480 (50074) Technology Allowance $364 $345 $345 $360 PERSONNEL SERVICES TOTAL $284,370 $363,004 $363,004 $525,445 Supplies (51200) Operating Supplies $23,730 $29,500 $29,500 $15,000 (51300) Small Tools & Equipment $0 $14,000 $14,000 $14,000 (51400) Promotional Supplies $10,179 $20,300 $20,300 $16,000 SUPPLIES TOTAL $33,909 $63,800 $63,800 $45,000 Operating Exp (52110) Printing $2,281 $12,000 $12,000 $8,400 (52160) Advertising $3,015 $5,000 $5,000 $5,000 (52170) Postage $2,667 $4,000 $4,000 $5,000 (52400) Membership & Dues $50 $500 $500 $500 (52405) Publications $0 $200 $200 $200 (52410) Meetings $0 $1,000 $1,000 $1,000 (52500) Education & Training $0 $500 $500 $500 OPERATING EXP TOTAL $8,014 $23,200 $23,200 $20,600 Professional Svcs (54900) PS - Other Prof Svcs $59,062 $200,748 $299,188 $83,048 PROFESSIONAL SVCS TOTAL $59,062 $200,748 $299,188 $83,048 Contract Services (55000) Cs - Contract Services $23,282 $35,600 $35,600 $38,200 CONTRACT SERVICES TOTAL $23,282 $35,600 $35,600 $38,200 Capital Outlay Exp (56116) Equipment $0 $9,000 $9,000 $36,000 CAPITAL OUTLAY EXP TOTAL $0 $9,000 $9,000 $36,000 Misc Expenditures (57220) Special Events Insurance $321 $2,500 $2,500 $2,500 MISC EXPENDITURES TOTAL $321 $2,500 $2,500 $2,500 Interfund Transfer Out (59100) Transfer Out - General Fund $8,954 $10,000 $10,000 $10,000 INTERFUND TRANSFER OUT TOTAL $8,954 $10,000 $10,000 $10,000 167 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget EXPENSES TOTAL $417,913 $707,852 $806,292 $760,793 REVENUES LESS EXPENSES $167,993 -$30,949 -$129,389 -$119,567 168 251 - AIR QUALITY IMPROVEMENT FUND FUND DESCRIPTION This fund was established in FY 1991/1992 to account for revenues received as a result of AB2766 which authorized the imposition of an additional motor vehicle registration fee to fund the implementation of air quality management compliance and provisions of the California Clean Air Act of 1988. BUDGET DETAIL 251 - Air Quality Improvement 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues State Revenue (43100) AB 2766 Revenue $54,344 $75,000 $75,000 $73,000 STATE REVENUE TOTAL $54,344 $75,000 $75,000 $73,000 Investment Income (48500) Investment Earnings $1,372 $1,000 $1,000 $1,000 (48510) Unrealized Gain/Loss Fmv -$3,847 $0 $0 $0 INVESTMENT INCOME TOTAL -$2,475 $1,000 $1,000 $1,000 REVENUES TOTAL $51,870 $76,000 $76,000 $74,000 Expenses Professional Svcs (54410) PS - Traffic $0 $0 $0 $40,000 PROFESSIONAL SVCS TOTAL $0 $0 $0 $40,000 Capital Outlay Exp (56130) Computer Eq - Hardware Exp $0 $32,000 $32,000 $0 CAPITAL OUTLAY EXP TOTAL $0 $32,000 $32,000 $0 CIP Capital Projects (56102) CIP-Traffic Control Imprv $0 $100,000 $100,000 $34,000 CIP CAPITAL PROJECTS TOTAL $0 $100,000 $100,000 $34,000 Interfund Transfer Out (59100) Transfer Out - General Fund $915 $35,000 $35,000 $0 (59301) Transfer Out - Cip Fund $16,689 $0 $0 $0 (59502) Transfer Out - Equip Repl Fund $0 $32,000 $32,000 $100,000 INTERFUND TRANSFER OUT TOTAL $17,604 $67,000 $67,000 $100,000 EXPENSES TOTAL $17,604 $199,000 $199,000 $174,000 REVENUES LESS EXPENSES $34,265 -$123,000 -$123,000 -$100,000 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 169 252 - WASTE HAULER FUND FUND DESCRIPTION The Waste Hauler Fund was established in FY 2013/2014. These funds are received from the City's Waste Hauler in order to mitigate damage to City streets by large trash trucks. Previously these funds were recognized in the General Fund. BUDGET DETAIL 252 - Waste Hauler 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Engineering Fees (48260) Waste Hauler Fees $160,363 $152,437 $152,437 $157,000 ENGINEERING FEES TOTAL $160,363 $152,437 $152,437 $157,000 Investment Income (48500) Investment Earnings $1,413 $1,300 $1,300 $1,300 (48510) Unrealized Gain/Loss Fmv -$3,962 $0 $0 $0 INVESTMENT INCOME TOTAL -$2,549 $1,300 $1,300 $1,300 REVENUES TOTAL $157,814 $153,737 $153,737 $158,300 Expenses Interfund Transfer Out (59301) Transfer Out - Cip Fund $0 $146,000 $282,000 $250,000 INTERFUND TRANSFER OUT TOTAL $0 $146,000 $282,000 $250,000 EXPENSES TOTAL $0 $146,000 $282,000 $250,000 REVENUES LESS EXPENSES $157,814 $7,737 -$128,263 -$91,700 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 170 253 - USED OIL BLOCK GRANT FUND FUND DESCRIPTION The Department of Resources Recycling and Recovery (CalRecycle) administers the annual Used Oil Payment Program (OPP) grant program to provide cities with the opportunity to offer used oil recycling and disposal programs. BUDGET DETAIL (REVENUES) 253 - Used Oil Block Grant 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget State Revenue (43200) Used Motor Oil Block Grant $8,070 $6,974 $6,974 $8,557 STATE REVENUE TOTAL $8,070 $6,974 $6,974 $8,557 Investment Income (48500) Investment Earnings $136 $200 $200 $200 (48510) Unrealized Gain/Loss Fmv -$382 $0 $0 $0 INVESTMENT INCOME TOTAL -$246 $200 $200 $200 TOTAL $7,824 $7,174 $7,174 $8,757 BUDGET DETAIL (EXPENSES) 253 - Used Oil Block Grant 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Supplies (51200) Operating Supplies $0 $1,000 $1,000 $500 (51300) Small Tools & Equipment $2,005 $2,500 $2,500 $1,000 SUPPLIES TOTAL $2,005 $3,500 $3,500 $1,500 Operating Exp (52110) Printing $0 $400 $400 $400 (52160) Advertising $1,300 $2,300 $2,300 $3,500 (52170) Postage $2,800 $0 $0 $0 (52302) Rental/Lease - Real Property $0 $3,500 $3,500 $3,500 OPERATING EXP TOTAL $4,100 $6,200 $6,200 $7,400 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 171 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Professional Svcs (54900) PS - Other Prof Svcs $3,000 $700 $700 $1,000 PROFESSIONAL SVCS TOTAL $3,000 $700 $700 $1,000 TOTAL $9,105 $10,400 $10,400 $9,900 172 254 - BEVERAGE CONTAINER RECYCLING GRANT FUND FUND DESCRIPTION The Department of Resources Recycling and Recovery (CalRecycle) administers this annual grant program to provide cities with the opportunity to offer beverage container recycling programs, including aluminum, glass, plastic and bi-metal. BUDGET DETAIL (REVENUES) 254 - Beverage Container Recycling Grant 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget State Revenue (43220) Beverage Container Recycling $14,335 $14,337 $14,337 $13,817 STATE REVENUE TOTAL $14,335 $14,337 $14,337 $13,817 Investment Income (48500) Investment Earnings $572 $600 $600 $1,200 (48510) Unrealized Gain/Loss Fmv -$1,603 $0 $0 $0 INVESTMENT INCOME TOTAL -$1,031 $600 $600 $1,200 TOTAL $13,304 $14,937 $14,937 $15,017 BUDGET DETAIL (EXPENSES) 254 - Beverage Container Recycling Grant 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Supplies (51300) Small Tools & Equipment $2,080 $6,000 $6,000 $1,000 SUPPLIES TOTAL $2,080 $6,000 $6,000 $1,000 Operating Exp (52110) Printing $0 $1,500 $1,500 $1,500 (52160) Advertising $0 $3,000 $3,000 $3,000 (52170) Postage $0 $2,800 $2,800 $2,800 OPERATING EXP TOTAL $0 $7,300 $7,300 $7,300 Professional Svcs (54900) PS - Other Prof Svcs $0 $1,000 $1,000 $1,000 PROFESSIONAL SVCS TOTAL $0 $1,000 $1,000 $1,000 Capital Outlay Exp City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 173 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget (56116) Equipment $0 $0 $0 $28,000 CAPITAL OUTLAY EXP TOTAL $0 $0 $0 $28,000 TOTAL $2,080 $14,300 $14,300 $37,300 174 256 - HAZARD MITIGATION GRANT FUND FUND DESCRIPTION The City received a grant from FEMA in order to update the City's Hazard Mitigation Plan. This plan establishes the City's strategy to implement improvements and programs to lessen community impacts in the event of natural hazard events. BUDGET DETAIL (REVENUES) 256 - Hazard Mitigation Grant 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget State Revenue (43250) Hazard Elimination Program Rev $24,739 $22,500 $22,500 $22,500 STATE REVENUE TOTAL $24,739 $22,500 $22,500 $22,500 Investment Income (48500) Investment Earnings $218 $0 $0 $0 (48510) Unrealized Gain/Loss Fmv -$612 $0 $0 $0 INVESTMENT INCOME TOTAL -$394 $0 $0 $0 TOTAL $24,345 $22,500 $22,500 $22,500 BUDGET DETAIL (EXPENSES) 256 - Hazard Mitigation Grant 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Professional Svcs (54900) PS - Other Prof Svcs $7,875 $0 $0 $0 PROFESSIONAL SVCS TOTAL $7,875 $0 $0 $0 TOTAL $7,875 $0 $0 $0 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 175 260 - PARK FEES (QUIMBY) FUND FUND DESCRIPTION Within the California Subdivision Map Act is a requirement that developers either contribute land or pay fees to the local municipal government to provide recreational facilities within the development area. This fund is used to account for the fees received. BUDGET DETAIL 260 - Quimby 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Investment Income (48500) Investment Earnings $820 $500 $500 $500 (48510) Unrealized Gain/Loss Fmv -$2,299 $0 $0 $0 INVESTMENT INCOME TOTAL -$1,479 $500 $500 $500 REVENUES TOTAL -$1,479 $500 $500 $500 REVENUES LESS EXPENSES -$1,479 $500 $500 $500 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 176 261 - MEASURE A NEIGHBORHOOD PARKS ACT FUND DESCRIPTION Measure A Neighborhood Parks Act was approved by the voters in November 2016 and provides funds to improve the quality of life throughout Los Angeles County by preserving and protecting parks, safe places to play, community recreation facilities, beaches, rivers, open spaces and water conservation. Measure A funds provide local funding for parks, recreation, trails, cultural facilities, open space and Veteran and youth programs. BUDGET DETAIL 261 - Measure A 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues County Revenue Measure A Category 1 Rev $0 $185,000 $185,000 $184,000 COUNTY REVENUE TOTAL $0 $185,000 $185,000 $184,000 REVENUES TOTAL $0 $185,000 $185,000 $184,000 Expenses $0 $0 $185,000 $0 REVENUES LESS EXPENSES $0 $185,000 $0 $184,000 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 177 262 - PARK & FACILITY DEVELOPMENT FUND FUND DESCRIPTION The purpose of this fund is to provide resources for the development and enhancement of the City's parks and facilities. BUDGET DETAIL 262 - Park & Facility Development 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Investment Income (48500) Investment Earnings $2,565 $7,300 $7,300 $7,300 (48510) Unrealized Gain/Loss Fmv -$7,191 $0 $0 $0 INVESTMENT INCOME TOTAL -$4,626 $7,300 $7,300 $7,300 Interfund Transfers (49100) Transfer In - General Fd $742,536 $0 $708,785 $0 INTERFUND TRANSFERS TOTAL $742,536 $0 $708,785 $0 REVENUES TOTAL $737,910 $7,300 $716,085 $7,300 Expenses Interfund Transfer Out (59301) Transfer Out - Cip Fund $0 $717,000 $738,111 $500,000 INTERFUND TRANSFER OUT TOTAL $0 $717,000 $738,111 $500,000 EXPENSES TOTAL $0 $717,000 $738,111 $500,000 REVENUES LESS EXPENSES $737,910 -$709,700 -$22,026 -$492,700 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 178 270 - PEG FEES FUND FUND DESCRIPTION Public, Educational and Governmental (PEG) fees totaling 1% of gross revenues are remitted to the City by all video service providers with a valid state franchise. In accordance with federal law, PEG fees may be used only for capital expenditures related to the City's operations of its PEG channels. Capital expenditures include equipment, and related labor, software, training and associated warranty costs. Repairs are not considered capital expenditures. BUDGET DETAIL 270 - PEG Fees 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Other Taxes & Fees (41040) PEG Fees $95,948 $100,000 $100,000 $100,000 OTHER TAXES & FEES TOTAL $95,948 $100,000 $100,000 $100,000 Investment Income (48500) Investment Earnings $3,637 $3,800 $3,800 $3,800 (48510) Unrealized Gain/Loss Fmv -$10,196 $0 $0 $0 INVESTMENT INCOME TOTAL -$6,559 $3,800 $3,800 $3,800 REVENUES TOTAL $89,390 $103,800 $103,800 $103,800 Expenses Capital Outlay Exp (56116) Equipment $3,170 $100,000 $100,000 $100,000 CAPITAL OUTLAY EXP TOTAL $3,170 $100,000 $100,000 $100,000 Interfund Transfer Out (59301) Transfer Out - Cip Fund $0 $300,000 $300,000 $0 INTERFUND TRANSFER OUT TOTAL $0 $300,000 $300,000 $0 EXPENSES TOTAL $3,170 $400,000 $400,000 $100,000 REVENUES LESS EXPENSES $86,220 -$296,200 -$296,200 $3,800 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 179 280 - CITIZENS OPTION FOR PUBLIC SAFETY (COPS) FUND FUND DESCRIPTION The purpose of these funds are to enhance the City's public safety budget and to fund special public safety related projects. These funds are used to provide at-risk youth counseling with a majority of the funds being transferred to the General Fund to pay for City's contracted Law Enforcement services. BUDGET DETAIL (REVENUES) 280 - COPS 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget State Revenue (43160) State Cops Revenue $161,285 $150,000 $150,000 $163,000 STATE REVENUE TOTAL $161,285 $150,000 $150,000 $163,000 Investment Income (48500) Investment Earnings $2,479 $3,200 $3,200 $3,200 (48510) Unrealized Gain/Loss Fmv -$6,949 $0 $0 $0 INVESTMENT INCOME TOTAL -$4,470 $3,200 $3,200 $3,200 TOTAL $156,815 $153,200 $153,200 $166,200 BUDGET DETAIL (EXPENSES) 280 - COPS 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Professional Svcs (54900) PS - Other Prof Svcs $5,000 $5,000 $5,000 $5,000 PROFESSIONAL SVCS TOTAL $5,000 $5,000 $5,000 $5,000 Capital Outlay Exp (56116) Equipment $0 $5,000 $5,000 $5,000 CAPITAL OUTLAY EXP TOTAL $0 $5,000 $5,000 $5,000 Interfund Transfer Out (59100) Transfer Out - General Fund $152,500 $152,500 $152,500 $152,500 INTERFUND TRANSFER OUT TOTAL $152,500 $152,500 $152,500 $152,500 TOTAL $157,500 $162,500 $162,500 $162,500 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 180 281 - CA LAW ENFORCEMENT EQUIPMENT PROGRAM FUND FUND DESCRIPTION During FY 1999/2000, the City received California Law Enforcement Equipment Program (CLEEP) from the State. These funds are to be used to enhance equipment resources available to the City's local law enforcement agency. BUDGET DETAIL 281 - CA Law Enforcement Equipment Program 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Investment Income (48500) Investment Earnings $54 $100 $100 $0 (48510) Unrealized Gain/Loss Fmv -$152 $0 $0 $0 INVESTMENT INCOME TOTAL -$98 $100 $100 $0 REVENUES TOTAL -$98 $100 $100 $0 Expenses Interfund Transfer Out (59100) Transfer Out - General Fund $0 $325 $325 $9,000 INTERFUND TRANSFER OUT TOTAL $0 $325 $325 $9,000 EXPENSES TOTAL $0 $325 $325 $9,000 REVENUES LESS EXPENSES -$98 -$225 -$225 -$9,000 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 181 CAPITAL IMPROVEMENT PROGRAM (CIP) - FUND 301 CIP OVERVIEW The CIP section provides project descriptions and financial information for capital improvement projects citywide. The schedules on the following pages list each project, include a project description, project funding sources, and the Adopted FY 2023-24 Budget for the project. The FY 2023-2024 Capital Improvement Program (CIP) includes a total of $12.03 million in new projects and includes many of the projects that were in the design phase in FY 2023/23 which will now move into the construction phase in FY 2023/24. The CIP was reviewed for consistency with the City’s General Plan at the May 23, 2023 Planning Commission Meeting. CIP projects include: Maple Hill Park Playground/Restroom Replacement and ADA Upgrades 1. Design of the Heritage Park Renovation Project2. Residential and Collector Street Rehab – Area 33. Arterial Street Rehab – Golden Springs (Grand to Temple); Grand (Diamond Bar Blvd to East City Limits); Gateway Center (Copley/Bridgegate/Gateway Center) 4. ADA Curb Ramp Improvements – Area 45. Continued Construction of the Grand/Golden Springs Intersection Enhancement Improvements6. Steep Canyon Erosion Control and Sedimentation Basin7. DBC Main Entry Doors and ADA Improvements8. DBC Grand view Ballroom Lighting Control Upgrades9. City Hall Roof Rehabilitation10. City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 182 BUDGET DETAIL Capital Improvement Program (CIP Fund 301) 2023-24 Adopted Budget Revenues State Revenue (43115) HSIP GRANT $302,850 STATE REVENUE TOTAL $302,850 Interfund Transfers (49100) Transfer In - General Fd $1,110,000 (49201) Transfer In - Measure W $300,000 (49202) Transfer In - Rmra Fund $4,050,000 (49203) Transfer In - Measure M $1,200,000 (49204) Transfer In - Measure R $1,175,000 (49205) Transfer In - Gas Tax Fd $400,000 (49207) Transfer In - Prop C $2,564,000 (49209) Transfer In - Tda/Trails Fund $33,650 (49225) Transfer In - Cdbg Fund $145,464 (49252) Transfer In-Waste Hauler $250,000 (49262) Transfer In - Park Development $500,000 INTERFUND TRANSFERS TOTAL $11,728,114 REVENUES TOTAL $12,030,964 Expenses CIP Capital Projects (56101) CIP-Street Improvments $9,720,464 (56102) CIP-Traffic Control Imprv $64,000 (56103) CIP-Transp Infrastructure $336,500 (56104) CIP-Park Improvements $1,610,000 (56105) CIP - Misc Pw Improvements $300,000 CIP CAPITAL PROJECTS TOTAL $12,030,964 EXPENSES TOTAL $12,030,964 REVENUES LESS EXPENSES $0 183 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: SI24101 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 184 BUDGET DETAIL SI24101 2023-24 Adopted Budget Revenues Interfund Transfers (49203) Transfer In - Measure M $1,200,000 (49204) Transfer In - Measure R $600,000 (49252) Transfer In-Waste Hauler $250,000 INTERFUND TRANSFERS TOTAL $2,050,000 REVENUES TOTAL $2,050,000 Expenses CIP Capital Projects (56101) CIP-Street Improvments $2,050,000 CIP CAPITAL PROJECTS TOTAL $2,050,000 EXPENSES TOTAL $2,050,000 REVENUES LESS EXPENSES $0 185 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: SI24103 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 186 BUDGET DETAIL SI24103 2023-24 Adopted Budget Revenues Interfund Transfers (49202) Transfer In - Rmra Fund $4,050,000 (49204) Transfer In - Measure R $575,000 (49205) Transfer In - Gas Tax Fd $400,000 (49207) Transfer In - Prop C $2,500,000 INTERFUND TRANSFERS TOTAL $7,525,000 REVENUES TOTAL $7,525,000 Expenses CIP Capital Projects (56101) CIP-Street Improvments $7,525,000 CIP CAPITAL PROJECTS TOTAL $7,525,000 EXPENSES TOTAL $7,525,000 REVENUES LESS EXPENSES $0 187 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: SI24104 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 188 BUDGET DETAIL SI24104 2023-24 Adopted Budget Revenues Interfund Transfers (49225) Transfer In - Cdbg Fund $145,464 INTERFUND TRANSFERS TOTAL $145,464 REVENUES TOTAL $145,464 Expenses CIP Capital Projects (56101) CIP-Street Improvments $145,464 CIP CAPITAL PROJECTS TOTAL $145,464 EXPENSES TOTAL $145,464 REVENUES LESS EXPENSES $0 189 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: TM24201 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 190 BUDGET DETAIL TM24201 2023-24 Adopted Budget Revenues Interfund Transfers (49207) Transfer In - Prop C $64,000 INTERFUND TRANSFERS TOTAL $64,000 REVENUES TOTAL $64,000 Expenses CIP Capital Projects (56102) CIP-Traffic Control Imprv $64,000 CIP CAPITAL PROJECTS TOTAL $64,000 EXPENSES TOTAL $64,000 REVENUES LESS EXPENSES $0 Powered by OpenGov 191 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: TI24301 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 192 BUDGET DETAIL TI24301 2023-24 Adopted Budget Revenues State Revenue (43115) HSIP GRANT $302,850 STATE REVENUE TOTAL $302,850 Interfund Transfers (49209) Transfer In - Tda/Trails Fund $33,650 INTERFUND TRANSFERS TOTAL $33,650 REVENUES TOTAL $336,500 Expenses CIP Capital Projects (56103) CIP-Transp Infrastructure $336,500 CIP CAPITAL PROJECTS TOTAL $336,500 EXPENSES TOTAL $336,500 REVENUES LESS EXPENSES $0 Powered by OpenGov 193 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: PW24401 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 194 BUDGET DETAIL PW24401 2023-24 Adopted Budget Revenues Interfund Transfers (49201) Transfer In - Measure W $300,000 INTERFUND TRANSFERS TOTAL $300,000 REVENUES TOTAL $300,000 Expenses CIP Capital Projects (56105) CIP - Misc Pw Improvements $300,000 CIP CAPITAL PROJECTS TOTAL $300,000 EXPENSES TOTAL $300,000 REVENUES LESS EXPENSES $0 Powered by OpenGov 195 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: FP24500 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 196 BUDGET DETAIL FP24500 2023-24 Adopted Budget Revenues Interfund Transfers (49100) Transfer In - General Fd $330,000 INTERFUND TRANSFERS TOTAL $330,000 REVENUES TOTAL $330,000 Expenses CIP Capital Projects (56104) CIP-Park Improvements $330,000 CIP CAPITAL PROJECTS TOTAL $330,000 EXPENSES TOTAL $330,000 REVENUES LESS EXPENSES $0 197 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: FP24501 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 198 BUDGET DETAIL FP24501 2023-24 Adopted Budget Revenues Interfund Transfers (49100) Transfer In - General Fd $310,000 INTERFUND TRANSFERS TOTAL $310,000 REVENUES TOTAL $310,000 Expenses CIP Capital Projects (56104) CIP-Park Improvements $310,000 CIP CAPITAL PROJECTS TOTAL $310,000 EXPENSES TOTAL $310,000 REVENUES LESS EXPENSES $0 199 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #: FP24505 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 200 BUDGET DETAIL FP24505 2023-24 Adopted Budget Revenues Interfund Transfers (49100) Transfer In - General Fd $470,000 INTERFUND TRANSFERS TOTAL $470,000 REVENUES TOTAL $470,000 Expenses CIP Capital Projects (56104) CIP-Park Improvements $470,000 CIP CAPITAL PROJECTS TOTAL $470,000 EXPENSES TOTAL $470,000 REVENUES LESS EXPENSES $0 201 CAPITAL IMPROVEMENT PROGRAM (CIP) Project #:FP24502 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 202 BUDGET DETAIL FP24502 2023-24 Adopted Budget Revenues Interfund Transfers (49262) Transfer In - Park Development $500,000 INTERFUND TRANSFERS TOTAL $500,000 REVENUES TOTAL $500,000 Expenses CIP Capital Projects (56104) CIP-Park Improvements $500,000 CIP CAPITAL PROJECTS TOTAL $500,000 EXPENSES TOTAL $500,000 REVENUES LESS EXPENSES $0 203 401 - DEBT SERVICE FUND FUND DESCRIPTION This fund was established to account for governmental debt incurred by the City. The Debt Service fund will account for the payment of principal, interest and related administrative costs incurred (e.g. bank fees). The General Fund makes a transfer-in to the Debt Service Fund to provide the resources needed to meet the City’s debt obligations. The City’s only outstanding debt relates to the 2002 financing needed for the acquisition and construction of the Diamond Bar Center. In May 2021, the City refunded $7.83 million of the outstanding Lease Revenue Bonds associated with the original 2002 acquisition and construction of the Diamond Bar Center. This achieved a gross savings of $1.736 million and present value savings of $1.633 million (or 20.85%) which translates to approximately $144,700 in average annual debt service savings to the General Fund for the remainder of the term (June 2033), and an effective interest rate of 1.15%. The 2021 Bonds were rated by S&P as AA+ (top rating for this type of bond) which is a testament to the City Council's prudent fiscal policies. The total debt service (principal and interest) will be $712,600 for FY 2023-24. The current bonds mature June 1, 2033 and the outstanding amount is approximately $5.8 million as of July 1, 2023. The City’s legal debt limit as of June 30, 2022 is $422,238,938. City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 204 BUDGET DETAIL 401 - Debt Service 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Investment Income (48500) Investment Earnings $62 $300 $300 $50 INVESTMENT INCOME TOTAL $62 $300 $300 $50 Interfund Transfers (49100) Transfer In - General Fd $712,650 $719,400 $719,400 $716,100 INTERFUND TRANSFERS TOTAL $712,650 $719,400 $719,400 $716,100 REVENUES TOTAL $712,712 $719,700 $719,700 $716,150 Expenses Operating Exp (52255) Banking Charges $0 $3,500 $3,500 $3,500 OPERATING EXP TOTAL $0 $3,500 $3,500 $3,500 Misc Expenditures (57000) Bond Principal $455,000 $465,000 $465,000 $480,000 (57001) Costs Of Issuance $17,000 $0 $0 $0 (57100) Interest Expense $263,413 $251,200 $251,200 $232,600 MISC EXPENDITURES TOTAL $735,413 $716,200 $716,200 $712,600 EXPENSES TOTAL $735,413 $719,700 $719,700 $716,100 REVENUES LESS EXPENSES -$22,701 $0 $0 $50 Powered by OpenGov 205 501 - SELF INSURANCE FUND FUND DESCRIPTION This fund was established in accordance with Resolution #89-53. The resolution states the City will establish a self-insurance reserve fund. The purpose of the fund shall be to pay all self-assumed losses and related costs. Contributions to the fund shall be from the General Fund. BUDGET DETAIL 501 - Self Insurance 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Investment Income (48500) Investment Earnings $3,799 $10,000 $10,000 $10,000 (48510) Unrealized Gain/Loss Fmv -$10,649 $0 $0 $0 INVESTMENT INCOME TOTAL -$6,850 $10,000 $10,000 $10,000 Miscellaneous Revenue (48990) Miscellaneous Revenue $12,269 $0 $0 $0 MISCELLANEOUS REVENUE TOTAL $12,269 $0 $0 $0 Interfund Transfers (49100) Transfer In - General Fd $418,742 $460,360 $460,360 $609,380 INTERFUND TRANSFERS TOTAL $418,742 $460,360 $460,360 $609,380 REVENUES TOTAL $424,161 $470,360 $470,360 $619,380 Expenses Misc Expenditures (57200) Crime Insurance $1,891 $4,100 $4,100 $2,090 (57202) Property Insurance $51,399 $53,000 $53,000 $64,100 (57204) Pollution Insurance $3,189 $3,500 $3,500 $3,790 (57210) Liability Insurance $369,729 $452,000 $452,000 $539,400 MISC EXPENDITURES TOTAL $426,208 $512,600 $512,600 $609,380 EXPENSES TOTAL $426,208 $512,600 $512,600 $609,380 REVENUES LESS EXPENSES -$2,047 -$42,240 -$42,240 $10,000 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 206 502 - VEHICLE MAINTENANCE & REPLACEMENT FUND FUND DESCRIPTION This fund was established in FY 1999/2000 to incorporate a method for the eventual replacement of the City's vehicles and associated equipment. The vehicles and equipment will be capitalized over its useful life expectancy. Beginning with FY 2015/2016 the fleet fuel and maintenance costs will also be tracked in this fund. The necessary funds to cover the costs incurred are transferred from the General Fund. BUDGET DETAIL 502 - Vehicle Maintenance & Equipment 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Investment Income (48500) Investment Earnings $889 $2,000 $2,000 $2,000 (48510) Unrealized Gain/Loss Fmv -$2,492 $0 $0 $0 INVESTMENT INCOME TOTAL -$1,603 $2,000 $2,000 $2,000 Interfund Transfers (49100) Transfer In - General Fd $155,650 $160,650 $160,650 $146,750 (49251) Transfer In - Ab2766 $0 $32,000 $32,000 $100,000 INTERFUND TRANSFERS TOTAL $155,650 $192,650 $192,650 $246,750 REVENUES TOTAL $154,047 $194,650 $194,650 $248,750 Expenses Operating Exp (52312) Vehicle Maintenance $25,450 $38,750 $38,750 $38,750 (52330) Fuel $39,756 $64,900 $64,900 $51,000 (53000) Depreciation Expense $55,564 $0 $0 $0 OPERATING EXP TOTAL $120,770 $103,650 $103,650 $89,750 Capital Outlay Exp (56115) Vehicles $0 $102,000 $107,457 $135,000 CAPITAL OUTLAY EXP TOTAL $0 $102,000 $107,457 $135,000 EXPENSES TOTAL $120,770 $205,650 $211,107 $224,750 REVENUES LESS EXPENSES $33,277 -$11,000 -$16,457 $24,000 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 207 503 - EQUIPMENT MAINTENANCE & REPLACEMENT FUND FUND DESCRIPTION This fund has been established to assist the City in funding and anticipating various equipment replacement and/or enhancements. The equipment will be capitalized over the life expectancy and the amount will be transferred into this fund from the General Fund. BUDGET DETAIL 503 - Equipment Maintenance & Replacement 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues State Revenue (43135) State Grant-Solar App $0 $0 $0 $60,000 STATE REVENUE TOTAL $0 $0 $0 $60,000 Investment Income (48500) Investment Earnings $5,781 $8,000 $8,000 $8,000 (48510) Unrealized Gain/Loss Fmv -$16,205 $0 $0 $0 INVESTMENT INCOME TOTAL -$10,424 $8,000 $8,000 $8,000 Interfund Transfers (49100) Transfer In - General Fd $289,000 $791,300 $791,300 $0 INTERFUND TRANSFERS TOTAL $289,000 $791,300 $791,300 $0 REVENUES TOTAL $278,576 $799,300 $799,300 $68,000 Expenses Operating Exp (53000) Depreciation Expense $141,857 $0 $0 $0 OPERATING EXP TOTAL $141,857 $0 $0 $0 Capital Outlay Exp (56130) Computer Eq - Hardware Exp $0 $355,800 $536,203 $727,500 (56135) Computer Eq - Software Exp $26,598 $500,000 $793,413 $1,000,000 CAPITAL OUTLAY EXP TOTAL $26,598 $855,800 $1,329,616 $1,727,500 EXPENSES TOTAL $168,455 $855,800 $1,329,616 $1,727,500 REVENUES LESS EXPENSES $110,121 -$56,500 -$530,316 -$1,659,500 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 208 504 - BUILDING FACILITY & MAINTENANCE FUND FUND DESCRIPTION This fund was established in FY 2012/2013 to incorporate a method to fund the eventual replacement of equipment and capital repairs at City Hall, Diamond Bar Center and other City facilities. BUDGET DETAIL (REVENUES) 504 - Building Facility & Maintenance 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Investment Income (48500) Investment Earnings $4,951 $10,800 $10,800 $10,800 (48510) Unrealized Gain/Loss Fmv -$13,878 $0 $0 $0 INVESTMENT INCOME TOTAL -$8,927 $10,800 $10,800 $10,800 Interfund Transfers (49100) Transfer In - General Fd $914,136 $100,000 $100,000 $100,000 INTERFUND TRANSFERS TOTAL $914,136 $100,000 $100,000 $100,000 TOTAL $905,209 $110,800 $110,800 $110,800 BUDGET DETAIL (EXPENSES) 504 - Building Facility & Maintenance 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Operating Exp (53000) Depreciation Expense $3,742 $0 $0 $0 OPERATING EXP TOTAL $3,742 $0 $0 $0 Capital Outlay Exp (56100) Capital Outlay Expense $0 $235,000 $235,000 $201,000 CAPITAL OUTLAY EXP TOTAL $0 $235,000 $235,000 $201,000 Interfund Transfer Out (59301) Transfer Out - Cip Fund $3,245 $0 $0 $0 INTERFUND TRANSFER OUT TOTAL $3,245 $0 $0 $0 TOTAL $6,987 $235,000 $235,000 $201,000 City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 209 601 - OTHER POST EMPLOYMENT BENEFITS (OPEB) TRUST FUND FUND DESCRIPTION This fund was established in accordance with the GASB Statement 74 (previously GASB 43) for Post Employment Benefit Plans Other Than Pension Plans. BUDGET DETAIL 601 - OPEB Trust 2021 - 22 Actual 2022-23 Adopted Budget 2022-23 Revised Budget 2023-24 Adopted Budget Revenues Investment Income (48500) Investment Earnings -$57,476 $26,600 $26,600 $26,600 INVESTMENT INCOME TOTAL -$57,476 $26,600 $26,600 $26,600 Interfund Transfers (49105) Transfer In - Opeb Reserve $88,000 $88,000 $88,000 $88,000 INTERFUND TRANSFERS TOTAL $88,000 $88,000 $88,000 $88,000 REVENUES TOTAL $30,524 $114,600 $114,600 $114,600 REVENUES LESS EXPENSES $30,524 $114,600 $114,600 $114,600 Powered by OpenGov City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 210 GLOSSARY Accounting System - The set of records and procedures that are used to record, classify, and report information of the financial status and operations of an entity. Accrual - The basis of accounting by which revenues are recorded when earned and expenditures are recorded as soon as they result in liabilities for benefits received. Agency Fund - An assemblage of funds that one government agency holds on behalf of another government agency. Appropriation - Money set aside by the City Council for a specific purpose. Appropriation Limit - The calculated dollar amount that restricts the ability to receive and appropriate proceeds of taxes. Balanced Budget - A budget in which sources of income (revenue) is equal to spending uses (expenditures). Baseline Budget - A baseline budget serves as the starting point for City departments' budget, and typically includes initial revenue and expenditure projections. Beginning/Ending Fund Balance - Unencumbered resources available in a fund from the prior/current year after payment of the prior/current year expenses. Budget - The City's financial plan for the 12 month period through June, which details spending priorities for the year and how the City will pay for them. Budget Calendar - The schedule of key dates or milestones, which the City follows in the preparation and adoption of the budget. Capital Improvement Program (CIP) - Funds used to account for the purchase or construction of major capital projects, which are not financed by proprietary, special assessment or trust funds. Capital Outlays - Expenditures for the acquisition of capital assets. Capital Project - Any improvement or acquisition of major facilities with a useful life of at least five years such as roads, bridges, buildings, or land. Carry-over - Funding approved in the current budget but not expended during a particular fiscal year. These appropriations are carried forward into the next fiscal year for their original intended purpose. City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 211 Community Development Block Grants (CDBG) - Funds established to account for revenues from the federal government and expenditures as prescribed under the Community Development Block Grant program. Cost Allocation - A method used to charge general fund overhead costs to other funds such as an Internal Service Fund. Debt - An obligation resulting from the borrowing of money or for the purchase of goods and services. Debt Service - Interest and principal payments on debt issued for major projects. Department - An organizational unit comprised of programs or divisions. Encumbrance - A legal obligation to pay funds, an expenditure of which has not yet occurred. Expense - A cost incurred for operations, maintenance, interest or other charges. Fee - A general term used for any charge levied by government for providing a service or performing an activity. Fiscal Year (FY) - A 12-month accounting period that doesn't necessarily correspond to the calendar year. Diamond Bar's fiscal year starts on July 1 and in any given year and ends on June 30 of the following year. Franchise Fees - Companies are granted special privileges for the continued use of public property, such as city streets. Such companies usually involve elements of monopoly and may require regulation. The Franchise Fees are the amounts required for the continued granting of these privileges. Franchises currently granted within the City are Electric, Gas, Cable TV, Bus Benches, and Waste Hauler. Full-Time Equivalent (FTE) - A position converted to the decimal equivalent of a full-time position based on 2,080 hours per year. Fund - A self-balancing set of accounts. Fund Balance - The amount of financial resources in a given fund that are not restricted to fund existing commitments and are therefore available for any use permitted for the fund. Gann Limit (Proposition 4) - Under this article of the California Constitution, the City must compute an annual appropriation limit that states a ceiling on the total amount of tax revenues the City can appropriate annually. General Fund - A general fund typically is the chief operating fund of a government. Interfund Transfers - Payments from one fund to another fund, primarily for work or services provided. Internal Service Fund - A fund accounting for centralized services provided to various City departments where the cost is reimbursed. Operating Budget - The annual appropriation of funds for on-going program costs, which include salaries, benefits, maintenance, operation, and capital outlay items. Operating Costs - Estimated expenses that can be expected to occur. PERS or CalPERS - The California Public Employees Retirement System, which is the agency providing pension benefits to all city employees. Restricted Fund Balance - The part of a fund that is legally limited to a specific use. Revenue - Sources of income that finance the operations of government. 212 Sales and Use Tax - As a result of the Bradley-Burns Local Sales and Use tax law, 1% of the Sales & Use Tax is to be distributed to the City. Special Revenue Funds - A fund that collects revenues that are restricted by the City, State or federal government as the method by which they may be spent. Transient Occupancy Tax (TOT) - These revenues are received on a monthly basis from the hotels in the City. The hotels are required to pay a 10% tax based on the amount of their room rental revenues. Unrestricted Fund Balance - The part of a fund not restricted for a specific use and available for general use. Vehicle License Fee (VLF) - Are collected by the State of California when vehicles are registered with the California Department of Motor Vehicles and distributed to various public agencies, including the City. 213 APPROPRIATION LIMIT CALCULATION (GANN LIMIT) Article XIIIB of the California State Constitution, more commonly referred to as the Gann Initiative or Gann Limit, was approved by California voters in November 1979 and placed limits on the amount of proceeds of taxes that state and local governmental agencies can receive and spend in one year. The limit is different for each agency and the limit changes each year. Each year's limit is based on the amount of tax proceeds that were authorized to be spent in fiscal year 1978-79 in each agency, modified for changes in inflation and population in each subsequent year. For cities which incorporated after 1978-79, such as the City of Diamond Bar, the initial appropriations limit was set by the voters at the time of incorporation. The City of Diamond Bar's base year is 1989-90. Each year the City Council must adopt, by resolution an appropriations limit for the following year. The factor that the City uses to compute the appropriation limit is based on the growth factor of the County population change over the prior year and the change in the California per capita income. By using this factor the City will have an appropriation limit of $59,112,083 for FY 2023-24. City of Diamond Bar Budget Fiscal Year 23/24 www.diamondbarca.gov 214 CITY OF DIAMOND BAR ANNUAL APPROPRIATIONS LIMIT Fiscal Year 2023-24 1989-90 Base Year 9,882,416 1990-91 Adjusted Base 10,785,669 1991-92 Adjusted Base 11,585,192 1992-93 Adjusted Base 11,762,247 1993-94 Adjusted Base 12,275,495 1994-95 Adjusted Base 13,169,824 1995-96 Adjusted Base 14,005,207 1996-97 Adjusted Base 14,729,615 1997-98 Adjusted Base 15,608,665 1998-99 Adjusted Base 16,482,389 1999-00 Adjusted Base 17,561,562 2000-01 Adjusted Base 18,772,045 2001-02 Adjusted Base 20,576,003 2002-03 Adjusted Base 22,364,058 2003-04 Adjusted Base 24,723,466 2004-05 Adjusted Base (revision)25,886,770 2005-06 Adjusted Base (revision)27,569,946 2006-07 Adjusted Base 28,885,277 2007-08 Adjusted Base 30,379,173 2008-09 Adjusted Base 31,954,909 2009-10 Adjusted Base 33,809,489 2010-11 Adjusted Base 33,408,743 2011-12 Adjusted Base 34,377,442 2012-13 Adjusted Base 35,809,031 2013-14 Adjusted Base 37,902,186 2014-15 Adjusted Base 38,109,968 2015-16 Adjusted Base 39,891,361 2016-17 Adjusted Base 42,563,150 2017-18 Adjusted Base 44,385,292 2018-19 Adjusted Base 46,248,905 2019-20 Adjusted Base 48,024,685 2020-21 Adjusted Base 49,761,208 2021-22 Adjusted Base 53,402,669 2022-23 Adjusted Base 57,026,785 2023-24 Adjusted Base 59,112,083 215 FUND & DEPARTMENT RELATIONSHIP 216