City Council Agenda
Tuesday, January 18, 2022
6:30 PM
PUBLIC ADVISORY:
Consistent with State Assembly Bill 361, this meeting will be conducted telephonically and Members of the City Council and staff will be participating via Teleconference. There will be no physical meeting location for this meeting. Members of the public are encouraged to participate and address the City Council during the public comment portion of the meeting via teleconference.
How to Observe the Meeting From Home:
The public can observe the meeting by calling +1 (562) 247-8321, Access Code: 993-817-139 OR visit:
https://attendee.gotowebinar.com/register/1276769815225618448.
How to Submit Public Comment:
The public may provide public comment by attending the meeting in person, by sending an email, or by logging into the teleconference. Please send email public comments to the City Clerk at [email protected] by 4:00 p.m. on the day of the meeting and indicate in the Subject Line “FOR PUBLIC COMMENT.” Written comments will be distributed to the Council Members, noted for the record at the meeting and posted on the City’s official agenda webpage as soon as reasonably practicable (found here: http://diamondbarca.iqm2.com/Citizens/Default.aspx).
The public may log into the meeting through this link:
https://attendee.gotowebinar.com/register/1276769815225618448. Members of the public will be called upon one at a time during the Public Comment portion of the agenda. Speakers are limited to five minutes per agenda item, unless the Mayor determines otherwise.
American Disability Act Accommodations:
Pursuant to the Executive Order, and in compliance with the Americans with Disabilities Act, if you need special assistance to participate in the Council Meeting, please contact the City Clerk’s Office (909) 839- 7010 within 72 hours of the meeting. City Council video recordings with transcription will be available upon request the day following the Council Meeting.
The City of Diamond Bar thanks you in advance for taking all precautions to prevent spreading the COVID-19 virus.
NANCY A. LYONS
Council Member
STAN LIU
Council Member
STEVE TYE
Council Member
RUTH M. LOW
Mayor
ANDREW CHOU
Mayor Pro Tem
City Manager Dan Fox • City Attorney David DeBerry • City Clerk Kristina Santana
DIAMOND BAR CITY COUNCIL MEETING RULES
Welcome to the meeting of the Diamond Bar City Council. Meetings are open to the public and are broadcast on Spectrum Cable Channel 3 and Frontier FiOS television Channel 47. You are invited to attend and participate. Copies of staff reports or other written documentation relating to agenda items are on file and available for public inspection by contacting the Office of the City Clerk. If requested, the agenda will be made available in an alternative format to a person with disability as required by Section 202 of the Americans with Disabilities Act of 1990. If you have questions regarding an agenda item, please contact the City Clerk at (909) 839-7010 during regular business hours.
PUBLIC INPUT
Members of the public may address the Council on any item of business on the agenda during the time the item is taken up by the Council. In addition, members of the public may, during the Public Comment period address the Council on any Consent Calendar item or any matter not on the agenda and within the Council’s subject matter jurisdiction. Any material to be submitted to the City Council at the meeting should be submitted through the City Clerk.
Speakers are limited to five minutes per agenda item, unless the Mayor determines otherwise. The Mayor may adjust this time limit depending on the number of people wishing to speak, the complexity of the matter, the length of the agenda, the hour and any other relevant consideration.
Speakers may address the Council only once on an agenda item, except during public hearings, when the applicant/appellant may be afforded a rebuttal.
Public comments must be directed to the City Council. Behavior that disrupts the orderly conduct of the meeting may result in the speaker being removed from the meeting.
INFORMATION RELATING TO AGENDAS AND ACTIONS OF THE COUNCIL Agendas for regular City Council meetings are available 72 hours prior to the meeting and are posted in the City’s regular posting locations, on DBTV Channel 3, Spectrum Cable Channel 3, Frontier FiOS television Channel 47 and on the City’s website at www.diamondbarca.gov. The City Council may take action on any item listed on the agenda.
HELPFUL PHONE NUMBERS
Copies of agendas, rules of the Council, Video of meetings: (909) 839-7010 Computer access to agendas: www.diamondbarca.gov
General information: (909) 839-700
Written materials distributed to the City Council within 72 hours of the City Council meeting are available for public inspection immediately upon distribution in the City Clerk’s Office at 21810 Copley Dr., Diamond Bar, California, during normal business hours.
THIS MEETING IS BEING VIDEO RECORDED AND BY PARTICIPATING VIA TELECONFERENCE, YOU ARE GIVING YOUR PERMISSION TO BE TELEVISED.
THIS MEETING WILL BE RE-BROADCAST EVERY SATURDAY AND SUNDAY AT 9:00 A.M. AND ALTERNATE TUESDAYS AT 8:00 P.M. AND IS ALSO AVAILABLE FOR
LIVE VIEWING AT
HTTPS://ATTENDEE.GOTOWEBINAR.COM/REGISTER/1276769815225618448 AND ARCHIVED VIEWING ON THE CITY’S WEB SITE AT WWW.DIAMONDBARCA.GOV.
CITY OF DIAMOND BAR
CITY COUNCIL AGENDA
January 18, 2022
CALL TO ORDER: 6:30 p.m.
PLEDGE OF ALLEGIANCE: Mayor
ROLL CALL: Liu, Lyons, Tye, Mayor Pro Tem Chou,
Mayor Low
APPROVAL OF AGENDA: Mayor
1. SPECIAL PRESENTATIONS, CERTIFICATES, PROCLAMATIONS:
1.1 New Business of the Month – Hanna Bridal.
1.2 Certificates in Recognition of Chaparral Middle School Mock Trial Team and Diamond Bar High School Mock Trial Team
2. CITY MANAGER REPORTS AND RECOMMENDATIONS:
3. PUBLIC COMMENTS:
"Public Comments" is the time reserved on each regular meeting agenda to provide an opportunity for members of the public to directly address the Council on Consent Calendar items or other matters of interest not on the agenda that are within the subject matter jurisdiction of the Council. Although the City Council values your comments, pursuant to the Brown Act, members of the City Council or Staff may briefly respond to public comments if necessary, but no extended discussion and no action on such matters may take place. There is a five-minute maximum time limit when addressing the City Council. At this time, the teleconference moderator will ask callers one at a time to give their name and if there is an agenda item number they wish to speak on before providing their comment. If you wish to speak on a public hearing item or council consideration item, you will then be called upon to speak at that point in the agenda.
JANUARY 18, 2022 PAGE 2
4. SCHEDULE OF FUTURE EVENTS:
4.1 Tres Hermanos Conservation Authority Board of Directors Regular Meeting – January 19, 2022 – 6:00 p.m., online teleconference only.
4.2 Planning Commission Meeting – January 25, 2022 – 6:30 p.m. –
CANCELLED
4.3 Parks & Recreation Commission Meeting – January 27, 2022 – 6:30 p.m. – CANCELLED
4.4 City Council Meeting – February 1, 2022, 6:30 p.m. online teleconference only.
5. CONSENT CALENDAR:
All items listed on the Consent Calendar are considered by the City Council to be routine and will be acted on by a single motion unless a Council Member or member of the public request otherwise, in which case, the item will be removed for separate consideration.
5.1 CITY COUNCIL MINUTES OF THE DECEMBER 21, 2021 REGULAR MEETING.
5.1.a December 21, 2021 City Council Minutes
Recommended Action:
Approve the December 21, 2021 Regular City Council meeting minutes.
Requested by: City Clerk
5.2 RATIFICATION OF CHECK REGISTER DATED DECEMBER 15, 2021 THROUGH JANUARY 11, 2022 TOTALING $1,317,396.43.
Recommended Action:
Ratify the Check Register.
Requested by: Finance Department
5.3 TREASURER'S STATEMENT
Recommended Action:
Approve the October 2021 and November 2021 Treasurer’s Statements.
Requested by: Finance Department
JANUARY 18, 2022 PAGE 3
5.4 CONTINUED USE OF TELECONFERENCING IN ACCORDANCE WITH ASSEMBLY BILL 361 FOR MEETINGS OF THE DIAMOND BAR CITY
COUNCIL AND OTHER CITY COMMISSIONS AND COMMITTEES
SUBJECT TO STATE OPEN MEETING LAWS.
Recommended Action:
Adopt Resolution No. 2022-01, providing for continued use of teleconferencing and other formats as defined and in compliance with Assembly Bill 361 for meetings of the Diamond Bar City Council, City Commissions and Subcommittees.
Requested by: City Manager
5.5 MAINTENANCE SERVICE AGREEMENT WITH EXTERIOR PRODUCTS
CORP FOR ON-CALL ELECTRICAL AND LIGHTING SERVICES
THROUGH JUNE 30, 2022.
Recommended Action:
Authorize the City Manager to sign a Maintenance Service Agreement with Exterior Products Corp through June 30, 2022.
Requested by: Public Works Department
5.6 ESTABLISHMENT OF ELECTRIC VEHICLE CHARGING FEE RATES.
Recommended Action:
Adopt Resolution No. 2022-02, establishing electric vehicle charging station fee rates effective January 19, 2022.
Requested by: Public Works Department
6. PUBLIC HEARINGS:
6.1 CONSIDERATION TO DISSOLVE LANDSCAPE ASSESSMENT
DISTRICT NO. 39 AND TO DECLARE INTENTION TO FORM A NEW
LANDSCAPE ASSESSMENT DISTRICT NO. 39-2022.
Recommended Action:
A. Receive presentation, open Public Hearing to receive testimony, close Public Hearing, and discuss; and
B. Adopt Resolution No. 2022-03 to dissolve Landscape Assessment District No. 39; and
C. Adopt Resolution No. 2022-04 declaring intention to form Landscape Assessment District No. 39-2022 and levy assessments, preliminarily approving the Engineer’s Report, providing notice of Public Hearing and ordering the mailing of the assessment ballot.
JANUARY 18, 2022 PAGE 4
Requested by: Public Works Department
6.2 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) PROGRAM
ALLOCATIONS FOR FISCAL YEAR 2022/2023.
Recommended Action:
A. Open the public hearing to receive public testimony; B. Close the public hearing; and
C. Adopt Resolution No. 2022-05 approving the Community Development Block Grant Funding Allocations for Fiscal Year 2022/2023.
Requested by: Community Development Department
7. COUNCIL CONSIDERATION:
7.1 TRANSMITTAL OF THE FISCAL YEAR 2020-21 ANNUAL
COMPREHENSIVE FINANCIAL REPORT (ACFR) AND
APPROPRIATION OF UNASSIGNED GENERAL FUND RESERVES TO
VARIOUS FUNDS.
Recommended Action:
A. Receive and File the Fiscal Year 2020-21 Annual Comprehensive Financial Report;
B. Assign $100,000 of Unassigned General Fund Reserves to the Technology Reserve Fund (104);
C. Assign $260,826 of Unassigned General Fund Reserves to the OPEB Reserve Fund (105);
D. Approve an appropriation of Unassigned General Fund Reserves in the amount of $742,536 to the Park & Facility Development Fund (262); and
E. Approve an appropriation of Unassigned General Fund Reserves in the amount of $742,536 to the Building Maintenance & Replacement Fund (504).
Requested by: Finance Department
8. COUNCIL SUB-COMMITTEE REPORTS AND MEETING ATTENDANCE REPORTS/COUNCIL MEMBER COMMENTS:
9. ADJOURNMENT: IN MEMORY OF JOHNNY GONZALES.
Agenda #: 5.1
Meeting Date: January 18, 2022
TO: Honorable Mayor and Members of the City Council
FROM: Daniel Fox, City Manager
TITLE: CITY COUNCIL MINUTES OF THE DECEMBER 21, 2021 REGULAR MEETING.
STRATEGIC
GOAL: Open, Engaged & Responsive Government
RECOMMENDATION:
Approve the December 21, 2021 Regular City Council meeting minutes.
FINANCIAL IMPACT:
None.
BACKGROUND/DISCUSSION:
Minutes have been prepared and are being presented for approval.
PREPARED BY:
REVIEWED BY:
5.1 Packet Pg. 7
Attachments:
1. 5.1.a December 21, 2021 City Council Minutes
5.1 Packet Pg. 8
CITY OF DIAMOND BAR
MINUTES OF THE CITY COUNCIL
REGULAR MEETING
DIAMOND BAR CITY HALL WINDMILL COMMUNITY ROOM
21810 COPLEY DRIVE, DIAMOND BAR, CA 91765
DECEMBER 21, 2021
CALL TO ORDER: Mayor Low called the Regular City Council meeting to order at 6:30 p.m.
M/Low stated that consistent with COVID-19 regulations, members of the public were encouraged to participate and address the City Council during the public comment portion of the meeting via teleconference. Members of the City Council and limited staff were physically present for the meeting and public seating was very limited due to distancing requirements on a first-come, first-serve basis.
PLEDGE OF ALLEGIANCE: Mayor Low led the Pledge of Allegiance.
ROLL CALL: Council Members Stan Liu, Nancy Lyons, Steve Tye, Mayor Pro Tem Andrew Chou, Mayor Ruth Low
Staff in Attendance: Dan Fox, City Manager; David DeBerry, City Attorney; Ryan McLean, Assistant City Manager; Anthony Santos, Assistant to the City Manager; Jacob Jacobsen, Finance Director; Joan Cruz, Administrative Assistant; April Chew, Accountant; Kristina Santana, City Clerk
Staff present telephonically: Hal Ghafari, Public Works Manager/Assistant City Engineer; Ken Desforges, Information Systems Director; Amy Haug, Human Resources and Risk Manager; Ryan Wright, Parks and Recreation Director; Cecilia Arellano, Public Information Coordinator; Marsha Roa, Public Information Manager; Alfa Lopez, Senior Management Analyst; David Liu, Public Works Director; Greg Gubman, Community Development Director
Also in Attendance: Diamond Bar/Walnut Station Captain Stephen Tousey, LA County Sheriff’s Department
APPROVAL OF AGENDA: As presented.
1. CITY MANAGER REPORTS AND RECOMMENDATIONS: None.
2. PUBLIC COMMENTS:
In person:
Pui-Ching Ho spoke about December library events.
CC/Santana stated no emails were submitted for public comment.
3. SCHEDULE OF FUTURE EVENTS: CM/Fox presented the Calendar of Future Events.
5.1.a
Packet Pg. 9
DECEMBER 21, 2021 PAGE 2 CITY COUNCIL
4. CONSENT CALENDAR: C/Tye moved, MPT/Chou seconded, to approve the Consent Calendar as presented. Motion carried by the following Roll Call vote:
AYES: COUNCIL MEMBERS: Liu, Lyons Tye, MPT/Chou, M/Low
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: None
4.1 APPROVED CITY COUNCIL MINUTES:
4.1a REGULAR MEETING OF DECEMBER 7, 2021.
4.2 RATIFIED CHECK REGISTER DATED DECEMBER 1, 2021 THROUGH DECEMBER 14, 2021 TOTALING $469,232.22.
4.3 ADOPTED RESOLUTION NO. 2021-55, PROVIDING FOR CONTINUED
USE OF TELECONFERENCING AND OTHER FORMATS AS DEFINED
AND IN COMPLIANCE WITH, ASSEMBLY BILL 361, FOR MEETINGS
OF THE DIAMOND BAR CITY COUNCIL, CITY COMMISSIONS AND
SUBCOMMITTEES.
4.4 ADOPTED RESOLUTION NO. 2021-56 EXTENDING THE DECLARED LOCAL EMERGENCY REGARDING NOVEM CORONAVIRUS (COVID19).
4.5 ADOPTED RESOLUTION NO. 2021-57, PROVIDING FOR THE CITY OF DIAMOND BAR TO “OPT-IN” AND PARTICIPATE IN THE NATIONAL
OPIOID SETTLEMENT AND AUTHORIZING THE CITY MANAGER TO
TAKE RELATED ACTIONS TO SIGN ALL NECESSARY AGREEMENTS
AND DOCUMENTS.
4.6 ADOPTED A PROCLAMATION DECLARING DECEMBER 21, 2021 AS ARBOR DAY.
4.7 RATIFIED THE MAYOR’S APPOINTMENTS, AND ADOPTED
RESOLUTION NO. 2021-58 CONFIRMING APPOINTMENTS TO THE
SAN GABRIEL VALLEY COUNCIL OF GOVERNMENTS.
5. PUBLIC HEARINGS: NONE.
6. COUNCIL CONSIDERATION:
6.1 URGENCY ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
DIAMOND BAR, CALIFORNIA, ESTABLISHING DEFINITIONS,
OBJECTIVE DESIGN AND DEVELOPMENT STANDARDS, AND
PROCESSES FOR TWO-UNIT RESIDENTIAL DEVELOPMENTS AND
URBAN LOT SPLITS PURSUANT TO CALIFORNIA SENATE BILL 9
(SB9).
5.1.a
Packet Pg. 10
DECEMBER 21, 2021 PAGE 3 CITY COUNCIL
CDD/Gubman presented the staff report.
M/Low opened Public Comments.
CC/Santana stated that no emails were received for this item.
M/Low closed Public Comments.
C/Liu asked in what way this poses a threat to health, safety and welfare.
CDD/Gubman stated that SB 9 provides limited criteria for development, allowing lots to be split into two and allowing up to four units on what is originally a one single family lot. Without any regulations in place, there would be no height limitations, and no architectural criteria which would lead to potential impacts to the neighborhoods which staff considers a potential threat to the character and quality of the neighborhoods.
C/Lyons asked if the City was obligated to notify the neighbors. CDD/Gubman stated that the City is not obligated to notify the neighbors and there is no opportunity for public input so it would be a policy decision. CA/DeBerry stated that notifying neighbors sets up an expectation that they will have some say and therefore the better policy is to not notify.
After further discussion regarding notifications, C/Lyons agreed it would be best to move forward without notifications.
C/Lyons asked how this bill would increase availability of affordable housing.
CDD/Gubman stated that the intent of the legislation was to increase the supply and availability of affordable housing but the legislation itself does not require SB 9 development to be affordable.
C/Lyons also asked about the space requirements between buildings.
CDD/Gubman stated it depends on the zoning district and provided some figures.
C/Lyons asked if the City or cities could or should challenge this new law.
CA/DeBerry stated that it would be an uphill battle, especially for a General Law City such as Diamond Bar.
MPT/Chou asked how SB 9 will affect the City’s RHNA (Regional Housing Needs Allocation) numbers. CDD/Gubman stated that they don’t know how SB 9 units will be counted towards RHNA units yet, though currently ADU units are counted towards that credit.
M/Low asked if there was an appeal process for these types of units.
CDD/Gubman responded that were was not.
M/Low asked how the HOA veto works under SB 9. CDD/Gubman responded
5.1.a
Packet Pg. 11
DECEMBER 21, 2021 PAGE 4 CITY COUNCIL
that the HOA has civil remedies available to them.
M/Low asked about the part of the law that says the homeowner must live at the property for at least three years and what happens if there is a corporate owner. up. CDD/Gubman responded that the ordinance’s definition excludes corporate ownership.
C/Lyons moved, C/Tye seconded, to adopt Urgency Ordinance No. (05) 2021, to be effective January 1, 2022. Motion carried by the following Roll Call vote:
AYES: COUNCIL MEMBERS: Liu, Lyons Tye, MPT/Chou, M/Low
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: None
7. COUNCIL SUBCOMMITTEE REPORTS AND MEETING ATTENDANCE
REPORTS/COUNCIL MEMBER COMMENTS:
C/Liu thanked staff and Council for a great discussion. He wished everyone Happy Holidays and a Happy New Year. He wished everyone health and abundance in the new year.
C/Tye thanked staff for the SB 9 presentation. He wished everyone a Merry Christmas and a COVID free new year.
C/Lyons thanked staff for the SB 9 presentation. She wished everyone a restful and joyful holiday and a mostly healthy new year.
MPT/Chou announced a new County Supervisor, Hilda Solis and three new representatives; Congressional District 38 - Linda Sanchez, Senate District 30 - Bob Archuleta, and Assembly District 56 - Lisa Calderon due to redistricting. He reported on burglaries in the community and asked the City Manager if there is enough budget to step up patrol through the holiday season. CM/Fox stated that there were funds available and the patrol has already been increased. MPT/Chou wished everyone a Merry Christmas and a Happy New Year and expressed his hope that 2022 would be better than 2021.
M/Lyons echoed his colleagues for their gratitude towards staff and the SB 9 presentation. She reminded everyone that the January 4, 2022 Council Meeting was cancelled and the next Council Meeting would be on January 18, 2022. She spoke about the Diamond Bar Connected App and encouraged everyone to stay connected with the City through the app. She wished everyone Merry Christmas, Happy Holidays, Happy Hanukkah, Happy Kwanza, Happy New Year and safe travels.
ADJOURNMENT: With no further business to conduct, M/Low adjourned the Regular City Council Meeting at 7:28 p.m. to January 18, 2022.
5.1.a
Packet Pg. 12
DECEMBER 21, 2021 PAGE 5 CITY COUNCIL
Respectfully submitted:
__________________________
Kristina Santana, City Clerk
The foregoing minutes are hereby approved this 18th day of January, 2022. __________________________
Ruth M. Low, Mayor
5.1.a
Packet Pg. 13
Agenda #: 5.2
Meeting Date: January 18, 2022
TO: Honorable Mayor and Members of the City Council
FROM: Daniel Fox, City Manager
TITLE: RATIFICATION OF CHECK REGISTER DATED DECEMBER 15, 2021 THROUGH JANUARY 11, 2022 TOTALING $1,317,396.43.
STRATEGIC
GOAL: Responsible Stewardship of Public Resources
RECOMMENDATION:
Ratify the Check Register.
FINANCIAL IMPACT:
Expenditure of $1,317,396.43.
BACKGROUND/DISCUSSION:
The City has established the policy of issuing accounts payable checks on a weekly basis with City Council ratification at the next scheduled City Council Meeting.
The attached check register containing checks dated December 15, 2021 through January 11, 2022 totaling $1,317,396.43 is being presented for ratification. All payments have been made in compliance with the City’s purchasing policies and procedures, and have been reviewed and approved by the appropriate departmental staff. The attached Affidavit affirms that the check register has been audited and deemed accurate by the Finance Director.
PREPARED BY:
5.2 Packet Pg. 14
REVIEWED BY:
Attachments:
1. 5.2.a Check Register Affidavit 1-18-2022
2. 5.2.b Check Register 1-18-2022
5.2 Packet Pg. 15
5.2.a
Packet Pg. 16
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 4089 12/28/2021 4IMPRINT INC BRANDED FACE MASKS 100240 52110 $915.03 CHECK TOTAL $915.03
4090 12/28/2021 ABF PRINTING & MARKETING INC USED OIL POSTCARD MAILING
PRINT/SHIPPING
253180 52160 $300.00
12/28/2021 ABF PRINTING & MARKETING INC USED OIL POSTCARD MAILING
PRINT/SHIPPING
253180 51300 $842.30
12/28/2021 ABF PRINTING & MARKETING INC USED OIL POSTCARD MAILING
PRINT/SHIPPING
253180 52170 $2,800.00
CHECK TOTAL $3,942.30
4091 12/28/2021 ALLIANT INSURANCE SERVICES
INC
PAPER SHREDDING EVENT INSURANCE 250170 57220 $321.00
CHECK TOTAL $321.00
4092 12/28/2021 BULLSEYE TELECOM INC ANALOG PHONE LINES - DEC 2021 100230 52200 $1,769.92 CHECK TOTAL $1,769.92
4093 12/28/2021 CALIFORNIA CONTRACT CITIES
ASSOCIATION
SACRAMENTO LEGISLATIVE TOUR
REGISTRATION-RUTH LOW
100110 52415 $575.00
CHECK TOTAL $575.00
4094 12/28/2021 CANNON CORPORATION PLAN CHECK - 2335 DIAMOND BAR BLVD. S
100 22109 $3,695.50
12/28/2021 CANNON CORPORATION PLAN CHECK - 2218 INDIAN CREEK 100 22109 $1,936.25 12/28/2021 CANNON CORPORATION PLAN CHECK - TPM 83371 100 22109 $1,446.00 12/28/2021 CANNON CORPORATION PLAN CHECK - 850 BREA CANYON 100 22109 $2,611.75 12/28/2021 CANNON CORPORATION STRUCTURAL INSPECT-DB VLG CONDOS THRU 11/30/21
100420 55100 $7,285.00
CHECK TOTAL $16,974.50
4095 12/28/2021 CANTRELL & CANTRELL INC WINTER SNOW FEST STRAW BALES 100520 51200 $2,604.13 CHECK TOTAL $2,604.13
4096 12/28/2021 COLLEY AUTO CARS INC VEHICLE MAINTENANCE (LICENSE #1442563)
502630 52312 $423.29
CHECK TOTAL $423.29
4097 12/28/2021 DEPARTMENT OF JUSTICE LIVESCAN FEES 100220 52510 $224.00 CHECK TOTAL $224.00
5.2.b
Packet Pg. 17
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 4098 12/28/2021 DISCOVERY SCIENCE CENTER OF
ORANGE
SCHOOL RECYCLING OUTREACH
PROGRAM FY 21-22
250170 54900 $6,120.00
CHECK TOTAL $6,120.00
4099 12/28/2021 DMPR 4 LLC STORAGE RENTAL FOR JAN. 2022 100130 52302 $1,281.00 CHECK TOTAL $1,281.00
4100 12/28/2021 EWING IRRIGATION PRODUCTS
INC
DISTRICT 38 IRRIGATION SUPPLIES 238638 52320 $823.46
CHECK TOTAL $823.46
4101 12/28/2021 EXPRESS MAIL CORPORATE
ACCOUNT
9/14/21 PC AGENDA REPT 2 APPLCNT24011 FALCON VIEW100 22107 $22.75 12/28/2021 EXPRESS MAIL CORPORATE
ACCOUNT
9/14/21 PC AGENDA RPT 2 APPLICANT1139 DB BLVD100 22107 $22.75 12/28/2021 EXPRESS MAIL CORPORATE
ACCOUNT
9/14/21 PCAGENDA RPT 2 APPLICANT1139 DB BLVD100 22107 $22.75 12/28/2021 EXPRESS MAIL CORPORATE
ACCOUNT
9/14/21 PCAGENDA RPT 2 APPLICANT24011 FALCONVIEW100 22107 $22.75 12/28/2021 EXPRESS MAIL CORPORATE
ACCOUNT
9/14/21 PC AGENDA PACKET 2 CITY
ATTY
100410 52170 $23.25
12/28/2021 EXPRESS MAIL CORPORATE
ACCOUNT
9/28/21 PC AGENDA PACKET TO CITY
ATTY
100410 52170 $23.25
12/28/2021 EXPRESS MAIL CORPORATE
ACCOUNT
9/28/21 PCAGENDA REPORT 2
APPLICANT-21130 GLDN SPG
100 22107 $23.25
12/28/2021 EXPRESS MAIL CORPORATE
ACCOUNT
9/28/21 PCAGENDA RPT 2 APPLICANT21130 GLDN SPGS100 22107 $23.25 CHECK TOTAL $184.00
4102 12/28/2021 FRONTIER COMMUNICATIONS
CORP
SUMMARY BILL - INTERNET ACCESS 100230 54030 $775.00
12/28/2021 FRONTIER COMMUNICATIONS
CORP
SUMMARY BILL - INTERNET SERVICE 100230 54030 $743.37
CHECK TOTAL $1,518.37
4103 12/28/2021 FUN EXPRESS LLC WINTER SNOW FEST PRIZES 100520 51200 $1,524.08 CHECK TOTAL $1,524.08
4104 12/28/2021 GLOBALSTAR USA SATELLITE PHONES/ANNUAL FEE - 8 LINES 100350 52200 $9,393.53 CHECK TOTAL $9,393.53
4105 12/28/2021 GRAFFITI CONTROL SYSTEMS GRAFFITI ABATEMENT-NOVEMBER 2021 100430 55540 $2,975.00
5.2.b
Packet Pg. 18
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT CHECK TOTAL $2,975.00
4106 12/28/2021 GUARANTEED JANITORIAL
SERVICE INC
JANITORIAL SERVICES (WINTER SNOW
FEST)
100520 55300 $126.00
CHECK TOTAL $126.00
4107 12/28/2021 HARDY & HARPER INC SIDEWALK
MAINTENANCE/REPLACEMENTS
100655 55514 $57,547.40
12/28/2021 HARDY & HARPER INC DIAMOND BAR BLVD SIDEWALK
REPLACEMENT (ADDL')
100655 55514 $1,004.14
CHECK TOTAL $58,551.54
4108 12/28/2021 HODGMAN ENTERPRISES PRINTING MAILING DBRW POSTCARD 100150 54900 $2,885.50 CHECK TOTAL $2,885.50
4109 12/28/2021 HOME DEPOT CREDIT SERVICES BUILDING & OPERATING SUPPLIES 100630 51200 $30.73 12/28/2021 HOME DEPOT CREDIT SERVICES BUILDING & OPERATING SUPPLIES 100520 55300 $669.18 CHECK TOTAL $699.91
4110 12/28/2021 HR GREEN PACIFIC INC HYDROLOGY REVIEW - VVTTM54081
CROOKED CREEK
100 22107 $23.75
12/28/2021 HR GREEN PACIFIC INC PLAN CHECK - 2244 INDIAN CREEK 100 22109 $258.25 12/28/2021 HR GREEN PACIFIC INC BUILDING AND SAFETY TEMP PERMIT TECH - OCT 2021
100420 55100 $10,000.00
CHECK TOTAL $10,282.00
4111 12/28/2021 HUMANE SOCIETY OF POMONA
VALLEY INC
IVHS ANIMAL CONTROL SERVICES IN
NOV. 2021
100340 55404 $31,631.00
CHECK TOTAL $31,631.00
4112 12/28/2021 INLAND SOCAL MEDIA GROUP
LLC
DBC AD 100510 52160 $750.00
CHECK TOTAL $750.00
4113 12/28/2021 JIVE COMMUNICATIONS INC CITYWIDE PHONE SYSTEM - NOV 2021 100230 52200 $2,459.18 CHECK TOTAL $2,459.18
4114 12/28/2021 JOE A GONSALVES & SON INC PROFESSIONAL LEGISLATIVE SERVICES IN JAN. 2022
100130 54900 $2,500.00
CHECK TOTAL $2,500.00
4115 12/28/2021 JOSUE PABLO ESPINO PLANNING SERVICES CONSULTANT 11/29/21 TO 12/10/21
100410 54900 $3,675.00
CHECK TOTAL $3,675.00
5.2.b
Packet Pg. 19
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 4116 12/28/2021 KEVIN D JONES PS - SR57/60 CONFLUENCE ADVOCACY - NOV 2021
100615 54400 $4,000.00
CHECK TOTAL $4,000.00
4117 12/28/2021 LA VERNE POWER EQUIPMENT
INC
EQUIPMENT MAINTENANCE 100655 52310 $64.95
12/28/2021 LA VERNE POWER EQUIPMENT
INC
EQUIPMENT MAINTENANCE (ROAD
MAINTENANCE)
100655 52310 $47.46
CHECK TOTAL $112.41
4118 12/28/2021 LANCE SOLL & LUNGHARD LLP PROF SVCS - GOVERNMENT AUDIT FY 21/22
100210 54010 $17,150.00
CHECK TOTAL $17,150.00
4119 12/28/2021 LOS ANGELES COUNTY
DEVELOPMENT AUTH
CDBG PAYOFF LOAN - 24302 DARRIN
DRIVE
225440 54900 $20,000.00
CHECK TOTAL $20,000.00
4120 12/28/2021 MERCURY DISPOSAL SYSTEMS
INC
ACE HARDWARE RECYCLING
PROGRAM
250170 55000 $989.37
CHECK TOTAL $989.37
4121 12/28/2021 MICHAEL MINARDO PUBLIC NOTICE ENVELOPES 100410 51200 $372.30 CHECK TOTAL $372.30
4122 12/28/2021 OCCUPATIONAL HEALTH
CENTERS OF CALIFORNIA
PRE-EMPLOYMENT PHYSICAL 100220 52510 $228.00
CHECK TOTAL $228.00
4123 12/28/2021 OFFICE SOLUTIONS STORAGE BOXES HISTORY PROJECT 100240 51300 $68.86 12/28/2021 OFFICE SOLUTIONS DEPT SUPPLIES - NOV 2021 100410 51200 $162.77 12/28/2021 OFFICE SOLUTIONS OFFICE SUPPLIES - CITY MANAGER 100140 51200 $200.40 12/28/2021 OFFICE SOLUTIONS DBC OFFICE SUPPLIES 100510 51200 $14.03 12/28/2021 OFFICE SOLUTIONS DBC OFFICE SUPPLIES 100510 51200 $52.11 CHECK TOTAL $498.17
4124 12/28/2021 ONE TIME PAY EE
REIMBURSEMENT
CAROLINE TONTHAT ERC GIFT CARDS 100220 52520 $225.00
CHECK TOTAL $225.00
4125 12/28/2021 ONE TIME PAY VENDOR AMY BUSTAMONTE SPORTS REFUND 100 20202 $100.00 CHECK TOTAL $100.00
5.2.b
Packet Pg. 20
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 4126 12/28/2021 ONE TIME PAY VENDOR MILA GRAFILO REFUND - SENIOR DANCE 100 20202 $20.00 CHECK TOTAL $20.00
4127 12/28/2021 ONE TIME PAY VENDOR SONIA SERRATO REFUND - SENIOR DANCE 100 20202 $15.00 CHECK TOTAL $15.00
4128 12/28/2021 ONE TIME PAY VENDOR GRAY CONSTRUCTION C&D DEPOSIT REFUND 21060 GOLDEN
SPRINGS
100 22105 $2,500.00
CHECK TOTAL $2,500.00
4129 12/28/2021 ONE TIME PAY VENDOR STEVE LEE CUP-DEV DEPOSIT REFUND-20657 GLD SPGS-FITNESS100
100 22107 $416.94
CHECK TOTAL $416.94
4130 12/28/2021 OUTDOOR CREATIONS INC PLAQUE HOLDER 100630 52320 $438.00 CHECK TOTAL $438.00
4131 12/28/2021 PARKWOOD LANDSCAPE
MAINTENANCE INC
LANDSCAPE MAINTENANCE SERVICES -
OCT (PARKS)
100510 55505 $5,865.00
12/28/2021 PARKWOOD LANDSCAPE
MAINTENANCE INC
LANDSCAPE MAINTENANCE SERVICES -
OCT (PARKS)
100630 55505 $27,411.00
12/28/2021 PARKWOOD LANDSCAPE
MAINTENANCE INC
LANDSCAPE MAINT SVCS (CITY PARKS)
NOV
100510 55505 $5,865.00
12/28/2021 PARKWOOD LANDSCAPE
MAINTENANCE INC
LANDSCAPE MAINT SVCS (CITY PARKS)
NOV
100630 55505 $27,411.00
CHECK TOTAL $66,552.00
4132 12/28/2021 PUBLIC STORAGE #23051 STORAGE RENTAL IN JAN. 2022 100130 52302 $466.00 CHECK TOTAL $466.00
4133 12/28/2021 QUINN RENTAL SERVICES GENERATOR RENTAL CONCERTS IN THE PARK
100520 55300 $478.17
CHECK TOTAL $478.17
4134 12/28/2021 RICHDAI INC INSTRUCTOR PAYMENT - ART - FALL 2021 100520 55320 $436.80 CHECK TOTAL $436.80
4135 12/28/2021 SAN GABRIEL VALLEY CITY
MANAGER'S ASSOCIATION
MONTHLY LUNCHEON PROGRAM FOR
DAN FOX AND KRISTINA SANTANA
100130 52410 $70.00
CHECK TOTAL $70.00
4136 12/28/2021 SC FUELS FLEET VEHICLE FUEL 502130 52330 $48.70 12/28/2021 SC FUELS FLEET VEHICLE FUEL 502620 52330 $74.17
5.2.b
Packet Pg. 21
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 12/28/2021 SC FUELS FLEET VEHICLE FUEL 502430 52330 $172.02 12/28/2021 SC FUELS FLEET VEHICLE FUEL 502655 52330 $590.80 12/28/2021 SC FUELS FLEET VEHICLE FUEL 502630 52330 $934.84 CHECK TOTAL $1,820.53
4137 12/28/2021 SHEPPARD MULLIN RICHTER &
HAMPTON
PROFESSIONAL SERVICES - TRES
HERMANOS IN NOV, 2021
100120 54022 $983.86
CHECK TOTAL $983.86
4138 12/28/2021 SIMPSON ADVERTISING INC GRAPHIC DESIGN SERVICES 100240 54900 $4,925.00 12/28/2021 SIMPSON ADVERTISING INC DESIGN AND ART OF JANUARY 2022
CITY NEWSLETTER
100240 54900 $1,575.00
CHECK TOTAL $6,500.00
4139 12/28/2021 SOCIAL VOCATIONAL SERVICES LITTER AND WEED REMOVAL SVCS (RIGHT OF WAY) NOV
100645 55528 $2,909.00
CHECK TOTAL $2,909.00
4140 12/28/2021 SOUTHERN CALIFORNIA EDISON 2746 BREA CANYON RD (11.15.21 -
12.14.21)
238638 52210 $17.70
12/28/2021 SOUTHERN CALIFORNIA EDISON 20850 HIGH COUNTRY (11.10.21 -
12.12.21)
241641 52210 $19.47
12/28/2021 SOUTHERN CALIFORNIA EDISON 20980 E CANYON RIDGE (11.10.21 -
12.12.21)
241641 52210 $19.47
12/28/2021 SOUTHERN CALIFORNIA EDISON 2025 DIAMOND BAR BLVD (11.15.21 -
12.21.21)
238638 52210 $17.70
12/28/2021 SOUTHERN CALIFORNIA EDISON 21208 WASHINGTON (11.10.21 -
12.12.21)
100630 52210 $19.81
12/28/2021 SOUTHERN CALIFORNIA EDISON 22745 SUNSET CROSSING RD (11.15.21 -
12.14.21)
238638 52210 $17.70
12/28/2021 SOUTHERN CALIFORNIA EDISON 21810 COPLEY (11.15.21 - 12.14.21) 100620 52210 $10,049.31 12/28/2021 SOUTHERN CALIFORNIA EDISON 1000 S LEMON (11.12.21 - 12.13.21) 238638 52210 $19.46 12/28/2021 SOUTHERN CALIFORNIA EDISON 3564 BREA CANYON RD (11.15.21 -
12.14.21)
238638 52210 $17.80
12/28/2021 SOUTHERN CALIFORNIA EDISON 633 GRAND (11.09.21 - 12.09.21) 238638 52210 $18.19 CHECK TOTAL $10,216.61
4141 12/28/2021 SOUTHERN CALIFORNIA
SHREDDING INC
PAPER SHREDDING EVENT 12/4 250170 55000 $1,000.00
CHECK TOTAL $1,000.00
5.2.b
Packet Pg. 22
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 4142 12/28/2021 TASC FSA ADMIN FEES 100220 52515 $107.64 CHECK TOTAL $107.64
4143 12/28/2021 THE GAS COMPANY 2900 BREA CANYON ROAD (11.15.21 -
12.15.21)
100630 52215 $546.92
12/28/2021 THE GAS COMPANY 21810 COPLEY (11.12.21 - 12.14.21) 100620 52215 $507.86 12/28/2021 THE GAS COMPANY DIAMOND BAR CENTER (11.16.21 -
12.16.21)
100510 52215 $577.86
CHECK TOTAL $1,632.64
4144 12/28/2021 THE SAN GABRIEL VALLEY
NEWSPAPER GR
LEGAL AD ON 11/23/2021 100140 52160 $404.00
12/28/2021 THE SAN GABRIEL VALLEY
NEWSPAPER GR
LEGAL AD ON NOV. 23, 2021 100140 52160 $374.00
12/28/2021 THE SAN GABRIEL VALLEY
NEWSPAPER GR
11/16/21 CC-PUBLIC HRG-DCA FAMILY
DAY CARE
100410 52160 $404.00
CHECK TOTAL $1,182.00
4145 12/28/2021 THE SAUCE CREATIVE SERVICES
INC
HALLOWEEN PARTY PRINTING AND
DESIGN
100520 52110 $1,036.00
12/28/2021 THE SAUCE CREATIVE SERVICES
INC
VETERANS DAY PRINTING AND DESIGN 100520 52110 $1,872.73 CHECK TOTAL $2,908.73
4146 12/28/2021 THE TAIT GROUP INC PS - ENGR/VARIOUS TRAFFIC RELATED PROJ NOV 2021
100615 54410 $3,750.00
CHECK TOTAL $3,750.00
4147 12/28/2021 UNDERGROUND SERVICE ALERT
OF SO CA
US DIGALERT SERVICE - OCT 2021 100615 54410 $105.70
CHECK TOTAL $105.70
4148 12/28/2021 WALNUT VALLEY WATER DISTRICT ANNUAL RENT FOR EASTGATE RESERVOIR COMMU. SITE
100350 52302 $150.00
12/28/2021 WALNUT VALLEY WATER DISTRICT ANNUAL RENT FOR EASTGATE RESERVOIR COMMU. SITE
100350 52210 $250.00
12/28/2021 WALNUT VALLEY WATER DISTRICT DISTRICT 39 (NOV) 239639 52220 $7,030.32 12/28/2021 WALNUT VALLEY WATER DISTRICT PARKS (NOV) 100630 52220 $15,082.03 12/28/2021 WALNUT VALLEY WATER DISTRICT DISTRICT 38 (NOV) 238638 52220 $9,400.03 12/28/2021 WALNUT VALLEY WATER DISTRICT DISTRICT 41 NOV (PART 1) 241641 52220 $33.58 12/28/2021 WALNUT VALLEY WATER DISTRICT DIAMOND BAR CENTER (NOV) 100510 52220 $341.05
5.2.b
Packet Pg. 23
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 12/28/2021 WALNUT VALLEY WATER DISTRICT CITY HALL (NOV) 100620 52220 $492.16 12/28/2021 WALNUT VALLEY WATER DISTRICT DISTRICT 41 PT. 2 (NOV) 241641 52220 $5,056.96 12/28/2021 WALNUT VALLEY WATER DISTRICT PARKS PT. 2 (NOV) 100630 52220 $2,788.15 12/28/2021 WALNUT VALLEY WATER DISTRICT RECYCLED (NOV) 238638 52220 $962.86 CHECK TOTAL $41,587.14
4149 12/28/2021 WAXIE SANITARY SUPPLY JANITORIAL SUPPLIES (DBC) 100510 51210 $633.72 12/28/2021 WAXIE SANITARY SUPPLY JANITORIAL SUPPLIES (HERITAGE PARK) 100630 51200 $273.18 CHECK TOTAL $906.90
4150 12/28/2021 WISCONSIN QUICK LUBE INC VEHICLE MAINTENANCE (LIC #1601067) 502630 52312 $85.32 CHECK TOTAL $85.32
4151 12/23/2021 TASC FLEX SPENDING MEDICAL & CHILDCARE
12/23/2021
207 21118 $8.30
12/23/2021 TASC FLEX SPENDING MEDICAL & CHILDCARE
12/23/2021
238 21118 $10.10
12/23/2021 TASC FLEX SPENDING MEDICAL & CHILDCARE
12/23/2021
239 21118 $10.10
12/23/2021 TASC FLEX SPENDING MEDICAL & CHILDCARE
12/23/2021
250 21118 $27.20
12/23/2021 TASC FLEX SPENDING MEDICAL & CHILDCARE
12/23/2021
206 21118 $67.50
12/23/2021 TASC FLEX SPENDING MEDICAL & CHILDCARE
12/23/2021
100 21118 $1,083.75
CHECK TOTAL $1,206.95
4152 12/23/2021 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
12/23/2021
239 21109 $96.15
12/23/2021 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
12/23/2021
201 21109 $143.33
12/23/2021 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
12/23/2021
238 21109 $192.30
12/23/2021 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
12/23/2021
250 21109 $204.91
5.2.b
Packet Pg. 24
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 12/23/2021 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
12/23/2021
207 21109 $332.51
12/23/2021 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
12/23/2021
206 21109 $644.02
12/23/2021 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
12/23/2021
100 21109 $11,193.81
CHECK TOTAL $12,807.03
4153 12/23/2021 CALPERS PENSION CONTRIB 12/4/21-12/17/21 & 12/1-12/31/21
239 21110 $145.37
12/23/2021 CALPERS PENSION CONTRIB 12/4/21-12/17/21 &
12/1-12/31/21
238 21110 $222.53
12/23/2021 CALPERS PENSION CONTRIB 12/4/21-12/17/21 &
12/1-12/31/21
201 21110 $396.70
12/23/2021 CALPERS PENSION CONTRIB 12/4/21-12/17/21 &
12/1-12/31/21
207 21110 $783.68
12/23/2021 CALPERS PENSION CONTRIB 12/4/21-12/17/21 &
12/1-12/31/21
250 21110 $1,045.16
12/23/2021 CALPERS PENSION CONTRIB 12/4/21-12/17/21 &
12/1-12/31/21
206 21110 $1,098.04
12/23/2021 CALPERS PENSION CONTRIB 12/4/21-12/17/21 &
12/1-12/31/21
100 21110 $31,982.58
CHECK TOTAL $35,674.06
4161 1/11/2022 A1 PARTY RENTALS HALLOWEEN PARTY EQUIPMENT RENTAL 100520 52300 $8,366.83 CHECK TOTAL $8,366.83
4162 1/11/2022 AFLAC SUPP INSURANCE PREMIUM DECEMBER
2021
201 21117 $6.02
1/11/2022 AFLAC SUPP INSURANCE PREMIUM DECEMBER
2021
207 21117 $17.77
1/11/2022 AFLAC SUPP INSURANCE PREMIUM DECEMBER
2021
250 21117 $48.77
1/11/2022 AFLAC SUPP INSURANCE PREMIUM DECEMBER
2021
206 21117 $229.54
1/11/2022 AFLAC SUPP INSURANCE PREMIUM DECEMBER
2021
100 21117 $1,951.02
CHECK TOTAL $2,253.12
5.2.b
Packet Pg. 25
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 4163 1/11/2022 AMERICAN GUARD SERVICES
INC
CROSSING GUARD SERVICES - OCT
2021
100310 55412 $18,077.40
CHECK TOTAL $18,077.40
4164 1/11/2022 ANIMAL PEST MANAGEMENT
SERVICES INC
COMPREHENSIVE PEST CONTROL (DEC) 100630 52320 $70.00
1/11/2022 ANIMAL PEST MANAGEMENT
SERVICES INC
COMPREHENSIVE PEST CONTROL (DEC) 100510 52320 $105.00
1/11/2022 ANIMAL PEST MANAGEMENT
SERVICES INC
COMPREHENSIVE PEST CONTROL (DEC) 100620 52320 $120.00
CHECK TOTAL $295.00
4165 1/11/2022 ASSA ABLOY ENTRANCE SYSTEMS
US INC
LIBRARY DOOR MAINTENANCE 100620 52320 $1,360.59
CHECK TOTAL $1,360.59
4166 1/11/2022 ROBYN A BECKWITH PLANT MAINTENANCE (DEC) 100620 52320 $135.00 1/11/2022 ROBYN A BECKWITH PLANT MAINTENANCE (DEC) 100510 55300 $200.00 1/11/2022 ROBYN A BECKWITH PLANT MAINTENANCE FOR CITY HALL &
LIBRARY IN DEC
100620 52320 $432.00
CHECK TOTAL $767.00
4167 1/11/2022 JOHN E BISHOP INSTRUCTOR PAYMENT - MARTIAL ARTS - FALL 2021
100520 55320 $390.00
CHECK TOTAL $390.00
4168 1/11/2022 CHEM PRO LABORATORY INC WATER TREATMENT SVERVICE (DEC) 100620 52320 $155.00 CHECK TOTAL $155.00
4169 1/11/2022 DAVID EVANS AND ASSOCIATES
INC
LANDSCAPE PLAN CHECK SERVICES
10/31/21 - 11/27/21
100 22107 $110.00
1/11/2022 DAVID EVANS AND ASSOCIATES
INC
LANDSCAPE PLAN CHECK SERVICES
10/31/21 - 11/27/21
100 22107 $155.00
1/11/2022 DAVID EVANS AND ASSOCIATES
INC
LANDSCAPE PLAN CHECK SERVICES
10/31/21 - 11/27/21
100 22107 $931.00
CHECK TOTAL $1,196.00
4170 1/11/2022 DAY & NITE COPY CENTER INC PRINTING AND MAILING SERVICES FOR 2022 CALENDAR
100240 52110 $7,361.00
CHECK TOTAL $7,361.00
4171 1/11/2022 DELTA DENTAL HMO DENTAL INSURANCE PREMIUM JANUARY 2022
250 21105 $1.03
5.2.b
Packet Pg. 26
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 1/11/2022 DELTA DENTAL HMO DENTAL INSURANCE PREMIUM
JANUARY 2022
206 21105 $1.99
1/11/2022 DELTA DENTAL HMO DENTAL INSURANCE PREMIUM
JANUARY 2022
207 21105 $1.99
1/11/2022 DELTA DENTAL HMO DENTAL INSURANCE PREMIUM
JANUARY 2022
100 21105 $193.97
CHECK TOTAL $198.98
4172 1/11/2022 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM
JANUARY 2022
225 21105 $19.31
1/11/2022 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM
JANUARY 2022
239 21105 $22.08
1/11/2022 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM
JANUARY 2022
238 21105 $38.37
1/11/2022 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM
JANUARY 2022
201 21105 $54.54
1/11/2022 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM
JANUARY 2022
207 21105 $120.42
1/11/2022 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM
JANUARY 2022
250 21105 $141.14
1/11/2022 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM
JANUARY 2022
206 21105 $172.32
1/11/2022 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM
JANUARY 2022
100 21105 $4,363.98
CHECK TOTAL $4,932.16
4173 1/11/2022 CAROL A DENNIS MINUTE SECRETARY FOR COUNCIL MEETINGS IN DEC 2021
100140 54900 $200.00
CHECK TOTAL $200.00
4174 1/11/2022 DFM ASSOCIATES 2021 CALIFORNIA ELECTION CODE BOOK
100140 53530 $58.99
CHECK TOTAL $58.99
4175 1/11/2022 DS SERVICES OF AMERICA INC BOTTLED WATER DELIVERY SERVICE (DEC)
100630 51200 $142.75
CHECK TOTAL $142.75
4176 1/11/2022 FRONTIER COMMUNICATIONS
CORP
SUMMARY BILL - INTERNET SERVICE
12/28/21
100230 54030 $373.65
CHECK TOTAL $373.65
4177 1/11/2022 GATEWAY CORP CENTER ASSOC CAPITAL CONTRIBUTION & ASSO. DUE FOR JAN. 2022
100620 52400 $2,037.88
5.2.b
Packet Pg. 27
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT CHECK TOTAL $2,037.88
4178 1/11/2022 GRAFFITI CONTROL SYSTEMS GRAFFITI ABATEMENT - DECEMBER 2021 100430 55540 $2,975.00 CHECK TOTAL $2,975.00
4179 1/11/2022 GUARANTEED JANITORIAL
SERVICE INC
JANITORIAL SERVICES (DEC) 100630 55505 $2,450.00
1/11/2022 GUARANTEED JANITORIAL
SERVICE INC
JANITORIAL SERVICES (DEC) 100510 55505 $5,400.00
1/11/2022 GUARANTEED JANITORIAL
SERVICE INC
JANITORIAL SERVICES (DEC) 100620 52320 $8,724.00
CHECK TOTAL $16,574.00
4180 1/11/2022 HARDY & HARPER INC GOLDEN SPRINGS DR CROSSWALK
STRIPING REPLACEMENT
100655 55516 $6,325.00
CHECK TOTAL $6,325.00
4181 1/11/2022 HODGMAN ENTERPRISES PRINTING AND MAILING OF JAN. 2022
NEWSLETTER
100240 52110 $2,071.83
CHECK TOTAL $2,071.83
4182 1/11/2022 INLAND SOCAL MEDIA GROUP
LLC
DBC AD DECEMBER 2021 100510 52160 $750.00
CHECK TOTAL $750.00
4183 1/11/2022 INNOVATIVE EMERGENCY
MANAGEMENT INC
HAZARD MITIGATION PLAN - FEMA
GRANT PROJECT INV 02
256350 54900 $1,278.30
CHECK TOTAL $1,278.30
4184 1/11/2022 INTEGRUS LLC RICOH COPIER SERVICE - 11/18/21- 12/19/21
100230 52100 $177.24
1/11/2022 INTEGRUS LLC RICOH COPY CHARGES - 9/19/21-
10/18/21
100230 52100 $924.01
1/11/2022 INTEGRUS LLC RICOH COPY CHARGES - 10/19/21-
11/18/21
100230 52100 $472.73
CHECK TOTAL $1,573.98
4185 1/11/2022 JHD PLANNING LLC 2021 HOUSING ELEMENT JUL-DEC 2021 103410 54300 $12,560.00 CHECK TOTAL $12,560.00
4186 1/11/2022 JOSUE PABLO ESPINO PLANNING SERVICES CONSULTANT - 12/13-12/22/21
100410 54900 $3,300.00
CHECK TOTAL $3,300.00
4187 1/11/2022 JUAN E RAMIREZ INTERPRETER/CONSULTANT SERVICES 100140 54900 $375.00
5.2.b
Packet Pg. 28
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT CHECK TOTAL $375.00
4188 1/11/2022 LA COUNTY ASSESSOR OFFICE SBF ABSTRACT - NOV 2021 100230 52314 $50.00 CHECK TOTAL $50.00
4189 1/11/2022 LANCE SOLL & LUNGHARD LLP PROF SVCS - FINAL AUDIT FY 21/22 100210 54010 $2,858.00 1/11/2022 LANCE SOLL & LUNGHARD LLP PROF SVCS - ST CONTROLLER RPT 100210 54010 $3,100.00 CHECK TOTAL $5,958.00
4190 1/11/2022 LOS ANGELES COUNTY PUBLIC
WORKS
INDUSTRIAL WASTE SERVICES - AUG 2021 100610 55550 $3,850.89 CHECK TOTAL $3,850.89
4191 1/11/2022 LOS ANGELES COUNTY SHERIFF'S
DEPT
FY2021-22 SHERIFF'S DEPT SUPPRSSN
PATRLS 11/2021
100310 55402 $8,130.00
CHECK TOTAL $8,130.00
4192 1/11/2022 LOS ANGELES COUNTY SHERIFF'S
DEPT
FY2021-22 SHERIFF'S DEPT GEN LAW ENF.
10-2021
100310 55400 $597,508.28
1/11/2022 LOS ANGELES COUNTY SHERIFF'S
DEPT
FY2021-22 SHERIFF'S DEPT LAW ENF. STRT
SWP 09/2021
100310 55402 $744.08
1/11/2022 LOS ANGELES COUNTY SHERIFF'S
DEPT
FY2021-22 SHERIFF'S DEPT CAV CHAPEL
10/2021
100310 55402 $10,028.74
CHECK TOTAL $608,281.10
4193 1/11/2022 LOWE'S BUSINESS ACCOUNT MAINT GROUNDS/BUILDINGS (PANTERA PARK)
100630 52320 $43.60
CHECK TOTAL $43.60
4194 1/11/2022 MANAGED HEALTH NETWORK EMPLOYEE ASSISTANCE PROGRAM PREMIUM JANUARY 2022
225 21114 $0.44
1/11/2022 MANAGED HEALTH NETWORK EMPLOYEE ASSISTANCE PROGRAM PREMIUM JANUARY 2022
239 21114 $0.48
1/11/2022 MANAGED HEALTH NETWORK EMPLOYEE ASSISTANCE PROGRAM PREMIUM JANUARY 2022
238 21114 $0.72
1/11/2022 MANAGED HEALTH NETWORK EMPLOYEE ASSISTANCE PROGRAM PREMIUM JANUARY 2022
201 21114 $1.44
1/11/2022 MANAGED HEALTH NETWORK EMPLOYEE ASSISTANCE PROGRAM PREMIUM JANUARY 2022
207 21114 $2.45
1/11/2022 MANAGED HEALTH NETWORK EMPLOYEE ASSISTANCE PROGRAM PREMIUM JANUARY 2022
250 21114 $3.63
1/11/2022 MANAGED HEALTH NETWORK EMPLOYEE ASSISTANCE PROGRAM PREMIUM JANUARY 2022
206 21114 $4.10
5.2.b
Packet Pg. 29
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 1/11/2022 MANAGED HEALTH NETWORK EMPLOYEE ASSISTANCE PROGRAM PREMIUM JANUARY 2022
100 21114 $128.34
CHECK TOTAL $141.60
4195 1/11/2022 MICHAEL FREDERICK SUMPTION ANNUAL MAINT/SUPPORT - CONTRACT MGMT. FY 21-22
100230 52314 $3,000.00
1/11/2022 MICHAEL FREDERICK SUMPTION TRANSIT PASS SYSTEM - ANNUAL MAINTENANCE 21-22
100230 52314 $5,000.00
CHECK TOTAL $8,000.00
4196 1/11/2022 MOBILE RELAY ASSOCIATES INC REPEATER SVC FOR EMERGENCY PREPAREDNESS IN JAN 2022
100350 52300 $78.75
CHECK TOTAL $78.75
4197 1/11/2022 NITSOM PROMOTIONAL
MANUFACTURING CORP
DOG BAGS FOR DISPENSERS IN CITY
PARKS & TRAILS
250170 51200 $7,095.60
CHECK TOTAL $7,095.60
4198 1/11/2022 OFFICE SOLUTIONS SUPPLIES FOR WINDMILL AND YOUTH
BASKETBALL
100520 51200 $39.01
1/11/2022 OFFICE SOLUTIONS SUPPLIES FOR WINDMILL AND YOUTH
BASKETBALL
100520 51200 $79.53
1/11/2022 OFFICE SOLUTIONS SUPPLIES FOR YOUTH BASKETBALL 100520 51200 $35.98 1/11/2022 OFFICE SOLUTIONS OFFICE SUPPLIES - DEC 2021 100220 51200 $16.90 1/11/2022 OFFICE SOLUTIONS OFFICE SUPPLIES - DEC 2021 100210 51200 $48.55 1/11/2022 OFFICE SOLUTIONS OFFICE SUPPLIES - DEC 2021 100140 51200 $111.39 1/11/2022 OFFICE SOLUTIONS OFFICE SUPPLIES - DEC 2021 100630 51200 $159.52 1/11/2022 OFFICE SOLUTIONS OFFICE SUPPLIES - DEC 2021 100510 51200 $282.69 1/11/2022 OFFICE SOLUTIONS OFFICE SUPPLIES - DEC 2021 100240 51300 $298.60 CHECK TOTAL $1,072.17
4199 1/11/2022 ONE TIME PAY VENDOR APRIL LEWIS PICNIC DEPOSIT - REFUND 100 20202 $100.00 CHECK TOTAL $100.00
4200 1/11/2022 ONE TIME PAY VENDOR TRI COUNTIES
DEMOCRATIC CLUB
FACILITY DEPOSIT REFUND 100 20202 $200.00
CHECK TOTAL $200.00
4201 1/11/2022 ONE TIME PAY VENDOR AMERICAN
ASSOCIATION OF
WINTER SNOW FEST ORGANIZATION
SHARE
100520 55300 $300.00
5.2.b
Packet Pg. 30
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT UNIVERSITY WOMEN DBWALNUT
CHECK TOTAL $300.00
4202 1/11/2022 ONE TIME PAY VENDOR CALVARY CHAPEL
GOLDEN SPRING
TROOP 730
WINTER SNOW FEST ORGANIZATION
SHARE
100520 55300 $900.00
CHECK TOTAL $900.00
4203 1/11/2022 ONE TIME PAY VENDOR DIAMOND BAR
BREAKFAST LIONS
WINTER SNOW FEST ORGANIZATION
SHARE
100520 55300 $600.00
CHECK TOTAL $600.00
4204 1/11/2022 ONE TIME PAY VENDOR DIAMOND BAR
COMMUNITY LEO CLUB
WINTER SNOW FEST ORGANIZATION
SHARE
100520 55300 $600.00
CHECK TOTAL $600.00
4205 1/11/2022 ONE TIME PAY VENDOR DIAMOND BAR
WOMANS CLUB
WINTER SNOW FEST ORGANIZATION
SHARE
100520 55300 $300.00
CHECK TOTAL $300.00
4206 1/11/2022 ONE TIME PAY VENDOR LORBEER LEO CLUB WINTER SNOW FEST ORGANIZATION SHARE
100520 55300 $600.00
CHECK TOTAL $600.00
4207 1/11/2022 ONE TIME PAY VENDOR MISS DIAMOND BAR
SCHOLARSHIP PAGEANT
WINTER SNOW FEST ORGANIZATION
SHARE
100520 55300 $300.00
CHECK TOTAL $300.00
4208 1/11/2022 PROFESSIONAL LOCK SYSTEMS
INC
REPAIR OF SIELOX MASTER CONTROLLER
BOARDS
100230 52314 $1,114.00
CHECK TOTAL $1,114.00
4209 1/11/2022 PROTECTION ONE INC BURGLAR ALARM (CITY HALL) 100620 52320 $35.13 CHECK TOTAL $35.13
4210 1/11/2022 PYRO COMM SYSTEMS INC FIRE ALARM MONITORING (CITY HALL) 100620 52320 $135.00 CHECK TOTAL $135.00
4211 1/11/2022 REGIONAL TAP SERVICE CENTER FOOTHILL/METRO PASSES - NOV 2021 206650 55620 ($3.60) 1/11/2022 REGIONAL TAP SERVICE CENTER FOOTHILL/METRO PASSES - NOV 2021 206650 55610 $32.40 1/11/2022 REGIONAL TAP SERVICE CENTER FOOTHILL/METRO PASSES - NOV 2021 206650 55620 $129.60 CHECK TOTAL $158.40
5.2.b
Packet Pg. 31
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 4212 1/11/2022 RETAIL MARKETING SERVICES INC NOVEMBER 2021 250170 55000 $335.00 CHECK TOTAL $335.00
4213 1/11/2022 GREGORY C REUEL DEMOGRAPHIC MODULE UPDATE AND
REPORTS
100150 54900 $1,650.00
CHECK TOTAL $1,650.00
4214 1/11/2022 RICARDO MOJICA SR DANCE DJ - DEC 2021 100520 55310 $300.00 CHECK TOTAL $300.00
4215 1/11/2022 S C SIGNS AND SUPPLIES LLC TRAFFIC SIGNS 100655 51250 $3,902.44 1/11/2022 S C SIGNS AND SUPPLIES LLC TRAFFIC SIGNS 100655 51250 $3,768.02 CHECK TOTAL $7,670.46
4216 1/11/2022 SAN GABRIEL CONSERVATION
CORP
PAPER SHREDDING EVENT 12/4 250170 55000 $690.00
CHECK TOTAL $690.00
4217 1/11/2022 SCHAFER CONSULTING CONSULTING SERVICES - ERP/JULY 2021 503230 56135 $8,447.50 1/11/2022 SCHAFER CONSULTING CONSULTING SERVICES - ERP/JUNE 2021 503230 56135 $9,455.00 1/11/2022 SCHAFER CONSULTING CONSULTING SERVICES - ERP PROJECT - AUG 2021
503230 56135 $8,680.00
1/11/2022 SCHAFER CONSULTING CONSULTING SERVICES - ERP - SEPT 2021 503230 56135 $3,875.00 1/11/2022 SCHAFER CONSULTING CONSULTING SERVICES - ERP - OCT 2021 503230 56135 $7,827.50 1/11/2022 SCHAFER CONSULTING CONSULTING SERVICES - ERP - NOV 2021
503230 56135 $2,983.75
CHECK TOTAL $41,268.75
4218 1/11/2022 SCMAF CONTRACT CLASS INSURANCE 100520 55320 $266.50 CHECK TOTAL $266.50
4219 1/11/2022 SOUTHERN CALIFORNIA EDISON 652 S BREA CANYON ROAD (11.20.21 -
12.20.21)
238638 52210 $18.45
1/11/2022 SOUTHERN CALIFORNIA EDISON 3334 1/2 BREA CANYON ROAD (11.22.21 - 12.21.21)
100630 52210 $77.19
1/11/2022 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 2746 BREA CANYON BPED LS-3
100655 52210 $158.88
1/11/2022 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 3564 BREA CANYON BPED - LS-3
100655 52210 $89.92
5.2.b
Packet Pg. 32
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 1/11/2022 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 1611 S BREA CANYON TC-1
100655 52210 $78.47
1/11/2022 SOUTHERN CALIFORNIA EDISON GS-1 1215 S BREA CANYON 100655 52210 $102.09 1/11/2022 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 22000 PATHFINDER/VARIOUS TC-1
100655 52210 $3,363.54
1/11/2022 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 21250 GOLDEN SPRINGS PED TC-1
100655 52210 $92.15
1/11/2022 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 1450 BRIDGEGATE & VARIOUS TC-1
100655 52210 $489.86
1/11/2022 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 809 S DBB TC-1 100655 52210 $4.20 1/11/2022 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 20791 GOLDEN SPRINGS TC-1
100655 52210 $153.63
1/11/2022 SOUTHERN CALIFORNIA EDISON GS-1 2838 S DBB PED 100655 52210 $108.46 1/11/2022 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL -717 GRAND AVE TC-1
100655 52210 $229.80
1/11/2022 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 801 S.
LEMON/VARIOUS TC-1
100655 52210 $345.92
1/11/2022 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL -20439 GOLDEN SPRINGS TC-1
100655 52210 $131.94
1/11/2022 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL, - 20781 PATHFINDER TC-1
100655 52210 $126.93
1/11/2022 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 1798 DBB/22566
GOLDEN SPRINGS
100655 52210 $226.08
1/11/2022 SOUTHERN CALIFORNIA EDISON GS-1 23331 GOLDEN SPRINGS DR PED 100655 52210 $85.59 1/11/2022 SOUTHERN CALIFORNIA EDISON PARKS (11.29.21 - 12.27.21) 100630 52210 $3,547.64 1/11/2022 SOUTHERN CALIFORNIA EDISON DISTRICT 38 (11.29.21 - 12.27.21) 238638 52210 $372.50 1/11/2022 SOUTHERN CALIFORNIA EDISON DISTRICT 41 (11.29.21 - 12.27.21) 241641 52210 $169.95 1/11/2022 SOUTHERN CALIFORNIA EDISON 575 DBB & 20671 GOLDEN SPRGS (12.01.21 - 12.29.21)
238638 52210 $36.81
1/11/2022 SOUTHERN CALIFORNIA EDISON DISTRICT 39 (11.29.21 - 12.27.21) 239639 52210 $276.52 1/11/2022 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 2201 DIAMOND BAR BL.
LS-2
100655 52210 $74.80
1/11/2022 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - DBB N/W @ TEMPLE TC-1
100655 52210 $178.42
1/11/2022 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 1 DBB/TEMPLE LS-2 100655 52210 $235.94
5.2.b
Packet Pg. 33
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 1/11/2022 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 21615 GATEWAY CENTER DR LS-2
100655 52210 $75.16
1/11/2022 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 3798 S BREA CANYON LS-2
100655 52210 $56.37
1/11/2022 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 1003 GOLDEN SPRINGS LS-2
100655 52210 $98.91
1/11/2022 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - BREA CANYON/OAKGREST LS-2
100655 52210 $56.84
1/11/2022 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - BREA CYN/FALLOWFIELD LS-2
100655 52210 $74.62
1/11/2022 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 3201 DBB LS-2 100655 52210 $112.73 1/11/2022 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 24230 GOLDEN SPRINGS DR LS-2
100655 52210 $71.32
1/11/2022 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 1798 DBB/22566 GOLDEN SPRINGS LS-2
100655 52210 $168.56
1/11/2022 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 21250 GOLDEN SPRINGS LS-2
100655 52210 $75.16
1/11/2022 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 21325 PATHFINDER LS-2 100655 52210 $205.77 1/11/2022 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 1025 BREA CANYON TC1 LS-2
100655 52210 $119.50
1/11/2022 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 22805 GOLDEN SPRINGS DR LS-2
100655 52210 $93.94
CHECK TOTAL $11,984.56
4220 1/11/2022 SPECTRUM BUSINESS INTERNET SERVICE - HERITAGE PRK DEC 2021
100230 54030 $268.89
1/11/2022 SPECTRUM BUSINESS CABLE TV/INTERNET SERVICE - CITY HALL 100230 54030 $1,719.27 CHECK TOTAL $1,988.16
4221 1/11/2022 STANDARD INSURANCE
COMPANY
LTD/STD/BASIC LIFE/SUPP LIFE INS PREM
JANUARY 2022
225 21107 $2.36
1/11/2022 STANDARD INSURANCE
COMPANY
LTD/STD/BASIC LIFE/SUPP LIFE INS PREM
JANUARY 2022
239 21107 $2.56
1/11/2022 STANDARD INSURANCE
COMPANY
LTD/STD/BASIC LIFE/SUPP LIFE INS PREM
JANUARY 2022
238 21107 $3.83
1/11/2022 STANDARD INSURANCE
COMPANY
LTD/STD/BASIC LIFE/SUPP LIFE INS PREM
JANUARY 2022
225 21113 $7.89
1/11/2022 STANDARD INSURANCE
COMPANY
LTD/STD/BASIC LIFE/SUPP LIFE INS PREM
JANUARY 2022
239 21113 $9.53
5.2.b
Packet Pg. 34
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 1/11/2022 STANDARD INSURANCE
COMPANY
LTD/STD/BASIC LIFE/SUPP LIFE INS PREM
JANUARY 2022
207 21107 $13.46
1/11/2022 STANDARD INSURANCE
COMPANY
LTD/STD/BASIC LIFE/SUPP LIFE INS PREM
JANUARY 2022
238 21113 $14.73
1/11/2022 STANDARD INSURANCE
COMPANY
LTD/STD/BASIC LIFE/SUPP LIFE INS PREM
JANUARY 2022
201 21113 $25.38
1/11/2022 STANDARD INSURANCE
COMPANY
LTD/STD/BASIC LIFE/SUPP LIFE INS PREM
JANUARY 2022
201 21107 $27.56
1/11/2022 STANDARD INSURANCE
COMPANY
LTD/STD/BASIC LIFE/SUPP LIFE INS PREM
JANUARY 2022
206 21107 $32.12
1/11/2022 STANDARD INSURANCE
COMPANY
LTD/STD/BASIC LIFE/SUPP LIFE INS PREM
JANUARY 2022
250 21107 $41.90
1/11/2022 STANDARD INSURANCE
COMPANY
LTD/STD/BASIC LIFE/SUPP LIFE INS PREM
JANUARY 2022
207 21113 $47.20
1/11/2022 STANDARD INSURANCE
COMPANY
LTD/STD/BASIC LIFE/SUPP LIFE INS PREM
JANUARY 2022
206 21113 $60.28
1/11/2022 STANDARD INSURANCE
COMPANY
LTD/STD/BASIC LIFE/SUPP LIFE INS PREM
JANUARY 2022
250 21113 $67.11
1/11/2022 STANDARD INSURANCE
COMPANY
LTD/STD/BASIC LIFE/SUPP LIFE INS PREM
JANUARY 2022
100 21107 $1,417.46
1/11/2022 STANDARD INSURANCE
COMPANY
LTD/STD/BASIC LIFE/SUPP LIFE INS PREM
JANUARY 2022
100 21113 $1,951.64
CHECK TOTAL $3,725.01
4222 1/11/2022 STAY GREEN INC LANDSCAPE MAINTENANCE (DEC) 100620 52320 $1,053.00 CHECK TOTAL $1,053.00
4223 1/11/2022 SWRCB ACCOUNTING OFFICE WDR ANNUAL PERMIT FEE 100610 54200 $4,458.00 1/11/2022 SWRCB ACCOUNTING OFFICE WDR ANNUAL PERMIT FEE 201610 54200 $13,376.00 CHECK TOTAL $17,834.00
4224 1/11/2022 TAIT AND ASSOCIATES INC GROUNDWATER DRAINAGE IMP. - NOV 2021
301610 56105 $1,635.08
CHECK TOTAL $1,635.08
4225 1/11/2022 THE ARTINA GROUP 1099-MISC FORMS 2021 100210 52110 $159.00 CHECK TOTAL $159.00
4226 1/11/2022 THE COMDYN GROUP INC GIS SUPPORT - SEPT/OCT 2021 100230 54900 $4,130.36 1/11/2022 THE COMDYN GROUP INC GIS SUPPORT - 10/23/21 - 11/19/21 100230 54900 $2,859.48
5.2.b
Packet Pg. 35
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 1/11/2022 THE COMDYN GROUP INC GIS SUPPORT - 11/20/21-12/17/21 100230 54900 $2,541.76 CHECK TOTAL $9,531.60
4227 1/11/2022 THE SAUCE CREATIVE SERVICES
INC
WINTER SNOW FEST PRINTING AND
DESIGN SERVICES
100520 52110 $1,502.03
CHECK TOTAL $1,502.03
4228 1/11/2022 THE TAIT GROUP INC PS - VARIOUS TRAFFIC-RELATED PROJ. - DEC 2021
100615 54410 $3,750.00
CHECK TOTAL $3,750.00
4229 1/11/2022 TRANE SERVICE GROUP INC HVAC MAINTENANCE (CITY HALL) 100620 52320 $7,479.00 CHECK TOTAL $7,479.00
4230 1/11/2022 RAYMOND MICHAEL TUCKER INSTRUCTOR PAYMENT - ART - FALL 2021 100520 55320 $300.00 CHECK TOTAL $300.00
4231 1/11/2022 UNDERGROUND SERVICE ALERT
OF SO CA
US DIGALERTS - MONTHLY SERVICE JULY
2021
100615 54410 $130.45
1/11/2022 UNDERGROUND SERVICE ALERT
OF SO CA
US DIGALERT MONTHLY SERVICE - DEC
2021
100615 54410 $130.45
1/11/2022 UNDERGROUND SERVICE ALERT
OF SO CA
US DIGALERT MONTHLY SERVICE - NOV
2021
100615 54410 $90.85
CHECK TOTAL $351.75
4232 1/11/2022 US BANK CALCARD STATEMENT - DECEMBER 2021 999 28100 $17,461.27 CHECK TOTAL $17,461.27
4233 1/11/2022 VALLEY VISTA SERVICES , INC. STREET SWEEPING SERVICES (NOV) 100655 55510 $11,835.48 CHECK TOTAL $11,835.48
4234 1/11/2022 VERIZON WIRELESS WIRELESS PHONE SERVICE - PW/CD 11/17-12/16/21
100230 52200 $2,228.72
CHECK TOTAL $2,228.72
4235 1/11/2022 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2022
225 21108 $5.75
1/11/2022 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2022
239 21108 $7.68
1/11/2022 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2022
238 21108 $13.23
1/11/2022 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2022
201 21108 $18.21
5.2.b
Packet Pg. 36
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 1/11/2022 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2022
207 21108 $43.16
1/11/2022 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2022
250 21108 $49.63
1/11/2022 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2022
206 21108 $88.89
1/11/2022 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2022
100 21108 $1,644.29
CHECK TOTAL $1,870.84
4236 1/11/2022 WALNUT VALLEY WATER DISTRICT CITY HALL (OCT) 100620 52220 $514.18 CHECK TOTAL $514.18
4237 1/11/2022 WAXIE SANITARY SUPPLY JANITORIAL SUPPLIES (DBC) 100510 51210 $0.92 1/11/2022 WAXIE SANITARY SUPPLY JANITORIAL SUPPLIES (CITY HALL) 100620 51200 $136.88 CHECK TOTAL $137.80
4238 1/11/2022 WOODRUFF SPRADLIN & SMART LEGAL SVCS - NOVEMBER 2021 100120 54020 $47.60 1/11/2022 WOODRUFF SPRADLIN & SMART LEGAL SVCS - NOVEMBER 2021 100 22107 $71.40 1/11/2022 WOODRUFF SPRADLIN & SMART LEGAL SVCS - NOVEMBER 2021 100 22107 $95.20 1/11/2022 WOODRUFF SPRADLIN & SMART LEGAL SVCS - NOVEMBER 2021 100 22107 $190.40 1/11/2022 WOODRUFF SPRADLIN & SMART LEGAL SVCS - NOVEMBER 2021 100120 54020 $333.20 1/11/2022 WOODRUFF SPRADLIN & SMART LEGAL SVCS - NOVEMBER 2021 100120 54020 $618.80 1/11/2022 WOODRUFF SPRADLIN & SMART LEGAL SVCS - NOVEMBER 2021 100120 54020 $975.80 1/11/2022 WOODRUFF SPRADLIN & SMART LEGAL SVCS - NOVEMBER 2021 100120 54020 $2,118.20 1/11/2022 WOODRUFF SPRADLIN & SMART LEGAL SVCS - NOVEMBER 2021 100120 54020 $7,661.73 1/11/2022 WOODRUFF SPRADLIN & SMART LEGAL SVCS - NOVEMBER 2021 100120 54020 $8,187.20 CHECK TOTAL $20,299.53
GRAND TOTAL $1,317,396.43
5.2.b
Packet Pg. 37
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT
5.2.b
Packet Pg. 38
Agenda #: 5.3
Meeting Date: January 18, 2022
TO: Honorable Mayor and Members of the City Council
FROM: Daniel Fox, City Manager
TITLE: TREASURER'S STATEMENT
STRATEGIC
GOAL: Responsible Stewardship of Public Resources
RECOMMENDATION:
Approve the October 2021 and November 2021 Treasurer’s Statements.
FINANCIAL IMPACT:
None.
BACKGROUND/DISCUSSION:
Consistent with City policy, the Finance Department presents the monthly Treasurer’s Statement to the City Council for review and approval. This statement shows the cash balances with a breakdown of various investment accounts and the yield to maturity from investments. This statement also includes an investment portfolio management report which details the activities of investments. All investments have been made in accordance with the City’s Investment Policy.
PREPARED BY:
5.3 Packet Pg. 39
REVIEWED BY:
Attachments:
1. 5.3.a Treasurer Cash Report Oct 2021
2. 5.3.b Treasurer Certification and Investment Report Oct 2021
3. 5.3.c Treasurer Cash Report Nov 2021
4. 5.3.d Treasurer Certification and Investment Report Nov 2021
5.3 Packet Pg. 40
TOTAL CASH BREAKDOWN
Cash Funds
General Account $4,222,905.02
Payroll Account $44,580.22
Change Fund - General Fund $2,000.00
Change Fund - Prop A Fund $300.00
Petty Cash Account $500.00
Parking Account Minimum $250.00
Cash With Fiscal Agent (US Bank 2021 Bonds) $22,757.94
Total Cash Funds $4,293,293.18
Investment Funds (Book Value):
Local Agency Investment Fund $37,519,751.21
Other Fixed-Income Securities (0-5 year maturity) $11,854,916.74 Total Investment Funds $49,374,667.95
Fiscal Year-To-Date Effective Rate of Return 0.66%
FY 2021-22 Budgeted Annual Interest Earnings $622,900.00 Fiscal Year-To-Date Interest Earnings $112,067.19
Invested Funds With OPEB Trust $530,859.57
Fiscal Year-To-Date- Effective Rate of Return 2.62%
Fiscal Year-To-Date Interest Earnings $13,531.48
Total Cash and Investments $54,198,820.70
CITY OF DIAMOND BAR - CITY TREASURER'S REPORT
AS OF OCTOBER 31, 2021
5.3.a
Packet Pg. 41
5.3.b
Packet Pg. 42
City of Diamond Bar
Portfolio Management
October 31, 2021
City of Diamond Bar
21810 Copley Drive
Diamond Bar, CA
(909)839-7053
Portfolio Summary
% of
Portfolio
Book
Value Investments
Market
Value
Par
Value
Days to
Term Maturity
YTM/C
Federal Credit Union CD 994,000.00 1,004,191.09 994,000.00 2.01 1,399 522 2.001 Local Agency Investment Funds 37,519,751.21 37,522,864.22 37,519,751.21 75.99 1 1 0.240 Corporate Notes 1,750,000.00 1,801,434.25 1,734,563.82 3.51 1,716 482 2.800 Federal Agency Callable 1,500,000.00 1,500,560.50 1,499,352.92 3.04 1,704 225 0.752 Certificate of Deposit 6,677,000.00 6,810,930.19 6,677,000.00 13.52 1,797 568 1.943 Municipal Bonds 950,000.00 956,679.20 950,000.00 1.92 1,534 698 1.574 49,374,667.95 100.00%
Investments
49,390,751.21 49,596,659.45 414 125 0.637
Current Year
October 31
27,292.66
Fiscal Year To Date
112,067.19
Average Daily Balance
Effective Rate of Return
49,380,513.48 50,708,436.16
0.65% 0.66%
Total Earnings Month Ending
__________________________________________________ ____________________ Jason M. Jacobsen, Finance Director
Portfolio POOL
AP
Reporting period 10/01/2021-10/31/2021
Run Date: 01/08/2022 - 15:29 PM (PRF_PM1) 7.3.0
Report Ver. 7.3.6.1
Jan. 11, 2022
5.3.b
Packet Pg. 43
Days to
Maturity
Par Value Book Value
Maturity
Date
Stated
Market Value Rate
October 31, 2021
Portfolio Details - Investments
Average
Balance Issuer
Portfolio Management
City of Diamond Bar
YTM/C
CUSIP Investment # Term
Purchase
Date
Federal Credit Union CD
39573LAV0 10255 GREENSTATE CREDIT UNION 02/26/2021 248,000.00 245,813.38 248,000.00 0.650 1,826 1,578 0.650 02/26/2026 49254FAG1 10222 Keesler Federal Credit Union 01/31/2019 249,000.00 252,716.82 249,000.00 3.050 1,096 91 3.050 01/31/2022 62384RAC0 10207 Mountain Amer Fed Cr Union 11/08/2017 248,000.00 254,748.82 248,000.00 2.300 1,826 372 2.300 11/08/2022 910160AH3 10232 United Credit Union, 08/22/2019 249,000.00 250,912.07 249,000.00 2.000 853 51 2.000 12/22/2021 Subtotal and Average 994,000.00 994,000.00 1,004,191.09 994,000.00 1,399 522 2.001 Local Agency Investment Funds
LAIF 10028 Local Agency Investment Fund 37,519,751.21 37,522,864.22 37,519,751.21 0.240 1 1 0.240 Subtotal and Average 37,509,085.68 37,519,751.21 37,522,864.22 37,519,751.21 1 1 0.240 Corporate Notes
037833AY6 10186 Apple Inc 02/09/2017 250,000.00 252,494.25 249,843.47 2.150 1,826 100 2.395 02/09/2022 166764AB6 10214 Chevron Corp., Corporate Bond 05/30/2018 500,000.00 511,638.50 496,217.60 2.355 1,650 399 2.355 12/05/2022 89236TDK8 10223 Toyota MTR Credit Corp 02/28/2019 500,000.00 519,911.50 493,162.84 2.250 1,693 716 3.001 10/18/2023 931142DH3 10216 Walmart Inc. 06/27/2018 500,000.00 517,390.00 495,339.91 2.550 1,749 526 3.251 04/11/2023 Subtotal and Average 1,734,145.25 1,750,000.00 1,801,434.25 1,734,563.82 1,716 482 2.800 Federal Agency Callable
3133EMSH6 10258 Federal Farm Credit Bank 03/03/2021 500,000.00 499,617.00 500,000.00 0.790 1,826 122 0.790 03/03/2026 3133EMVS8 10259 Federal Farm Credit Bank 04/14/2021 500,000.00 503,163.00 500,000.00 0.690 1,461 529 0.690 04/14/2025 3130AL7M0 10254 Federal Home Loan Bank 02/24/2021 500,000.00 497,780.50 499,352.92 0.625 1,826 23 0.776 02/24/2026 Subtotal and Average 1,499,347.07 1,500,000.00 1,500,560.50 1,499,352.92 1,704 225 0.752 Certificate of Deposit
01859BAA3 10206 Alliance Credit Union, CD 10/13/2017 247,000.00 253,259.72 247,000.00 2.250 1,826 346 2.251 10/13/2022 02587DQ84 10192 American Express Bank 04/26/2017 247,000.00 251,280.51 247,000.00 2.400 1,826 176 2.401 04/26/2022 02587CEM8 10195 American Express Bank 05/03/2017 247,000.00 251,307.93 247,000.00 2.350 1,826 183 2.351 05/03/2022 05765LAL1 10194 Balboa Thrift & Loan 04/28/2017 248,000.00 251,571.94 248,000.00 2.000 1,826 178 2.000 04/28/2022 06740KKD8 10204 Barclays Bank 07/12/2017 247,000.00 251,973.35 247,000.00 2.200 1,826 253 2.201 07/12/2022 066519QK8 10256 BANK UNITED NA 03/05/2021 248,000.00 245,731.79 248,000.00 0.650 1,826 1,585 0.000 03/05/2026 05580AGE8 10188 BMW Bank 02/17/2017 248,000.00 250,824.22 248,000.00 2.150 1,826 108 2.151 02/17/2022 14042RFL0 10196 Capital One Bank 05/10/2017 247,000.00 251,314.35 247,000.00 2.300 1,826 190 2.301 05/10/2022 17312QJ67 10213 CIT Bank 04/24/2018 248,000.00 259,826.62 248,000.00 3.000 1,826 539 3.002 04/24/2023 20033AUB0. 10198 Comenity Capital Bank 05/31/2017 248,000.00 252,693.15 248,000.00 2.350 1,826 211 2.350 05/31/2022 254672X37 10182 Discover Bank 12/21/2016 248,000.00 250,066.34 248,000.00 2.150 1,826 50 2.151 12/21/2021 29278TKJ8 10230 EnerBank USA 08/07/2019 247,000.00 258,715.70 247,000.00 2.150 1,827 1,010 2.152 08/07/2024 87270LAJ2 10205 Everbank/Jacksonville FL 08/16/2017 247,000.00 252,375.71 247,000.00 2.200 1,826 288 2.201 08/16/2022 319141GL5 10202 First Bank of Highland Park 06/21/2017 247,000.00 251,454.89 247,000.00 2.100 1,826 232 2.101 06/21/2022 Portfolio POOL
AP
Run Date: 01/08/2022 - 15:29 PM (PRF_PM2) 7.3.0
Report Ver. 7.3.6.1
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Packet Pg. 44
Days to
Maturity
Par Value Book Value
Maturity
Date
Stated
Market Value Rate
October 31, 2021
Portfolio Details - Investments
Average
Balance Issuer
Portfolio Management
City of Diamond Bar
YTM/C
CUSIP Investment # Term
Purchase
Date
Certificate of Deposit
33646CLX0 10248 First Source Bank 03/11/2020 242,000.00 246,239.36 242,000.00 1.400 1,036 436 1.401 01/11/2023 38149MZJ5 10260 Goldman Sachs Bank 09/08/2021 248,000.00 248,000.00 248,000.00 1.050 1,826 1,772 1.051 09/08/2026 45581EAS0 10212 Indust & Comm Bank China 03/29/2018 248,000.00 258,987.14 248,000.00 2.900 1,826 513 2.902 03/29/2023 8562845Z3 10184 State Bank of India 01/26/2017 248,000.00 250,812.32 248,000.00 2.350 1,826 86 2.351 01/26/2022 48128UDS5 10250 JP Morgan Chase 05/28/2020 248,000.00 251,544.17 248,000.00 1.000 1,826 939 1.001 05/28/2025 58403B6R2 10199 Medallion Bank 06/09/2017 248,000.00 252,398.28 248,000.00 2.150 1,826 220 2.150 06/09/2022 61747MH95 10209 Morgan Stanley Bank 02/01/2018 246,000.00 255,028.20 246,000.00 2.650 1,826 457 2.651 02/01/2023 61760AZR3 10226 Morgan Stanley Bank 05/02/2019 246,000.00 261,179.68 246,000.00 2.750 1,827 913 2.753 05/02/2024 70320KAX9 10257 Pathfinder Bank 03/11/2021 249,000.00 247,212.43 249,000.00 0.700 1,826 1,591 0.000 03/11/2026 75472RAE1 10233 Raymond James Bank NA 08/23/2019 247,000.00 257,732.15 247,000.00 2.000 1,827 1,026 2.002 08/23/2024 795450ZW8 10190 Sallie Mae Bank 03/22/2017 247,000.00 250,650.91 247,000.00 2.350 1,826 141 2.351 03/22/2022 87164XPG5 10185 Synchrony Bank 02/03/2017 248,000.00 250,749.33 248,000.00 2.250 1,826 94 2.251 02/03/2022 90348JS92 10261 UBS Bank USA 09/09/2021 248,000.00 248,000.00 248,000.00 0.950 1,826 1,773 0.000 09/09/2026 Subtotal and Average 6,677,000.00 6,677,000.00 6,810,930.19 6,677,000.00 1,797 568 1.943 Municipal Bonds
13032UXL7 10252 CALIF STATE HLTH FACS AUTH 11/04/2020 200,000.00 200,664.40 200,000.00 0.752 1,305 943 0.752 06/01/2024 13032UXM5 10253 CALIF STATE HLTH FACS AUTH 11/04/2020 250,000.00 250,834.00 250,000.00 0.952 1,670 1,308 0.952 06/01/2025 13077DFC1 10218 California St Univ Rev-Bond 08/02/2018 150,000.00 151,039.20 150,000.00 2.982 1,187 0 2.979 11/01/2021 13077DMK5 10251 California St Univ Rev-Bond 09/17/2020 100,000.00 100,400.10 100,000.00 0.685 1,506 1,096 0.685 11/01/2024 13063DAD0 10193 California State HSG Fin AGY 04/27/2017 250,000.00 253,741.50 250,000.00 2.367 1,800 151 2.367 04/01/2022 Subtotal and Average 966,935.48 950,000.00 956,679.20 950,000.00 1,534 698 1.574 Wells Fargo Sweep Account
SWEEP 10036 Wells Fargo 07/01/2012 0.00 0.00 0.00 0.010 1 1 0.010 Subtotal and Average 0.00 0.00 0.00 0.00 0 0 0.000
Total and Average 49,380,513.48 49,390,751.21 49,596,659.45 49,374,667.95 414 125 0.637 Portfolio POOL
AP
Run Date: 01/08/2022 - 15:29 PM (PRF_PM2) 7.3.0
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TOTAL CASH BREAKDOWN
Cash Funds
General Account $3,490,876.20
Payroll Account $39,840.07
Change Fund - General Fund $2,000.00
Change Fund - Prop A Fund $300.00
Petty Cash Account $500.00
Parking Account Minimum $250.00
Cash With Fiscal Agent (US Bank 2021 Bonds) $22,758.06
Total Cash Funds $3,556,524.33
Investment Funds (Book Value):
Local Agency Investment Fund $37,519,751.21
Other Fixed-Income Securities (0-5 year maturity) $11,705,824.13 Total Investment Funds $49,225,575.34
Fiscal Year-To-Date Effective Rate of Return 0.65%
FY 2021-22 Budgeted Annual Interest Earnings $622,900.00 Fiscal Year-To-Date Interest Earnings $138,317.14
Invested Funds With OPEB Trust $526,647.49
Fiscal Year-To-Date- Effective Rate of Return 1.80%
Fiscal Year-To-Date Interest Earnings $9,319.40
Total Cash and Investments $53,308,747.16
CITY OF DIAMOND BAR - CITY TREASURER'S REPORT
AS OF NOVEMBER 30, 2021
5.3.c
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City of Diamond Bar
Portfolio Management
November 30, 2021
City of Diamond Bar
21810 Copley Drive
Diamond Bar, CA
(909)839-7053
Portfolio Summary
% of
Portfolio
Book
Value Investments
Market
Value
Par
Value
Days to
Term Maturity
YTM/C
Federal Credit Union CD 994,000.00 1,004,191.09 994,000.00 2.02 1,399 492 2.001 Local Agency Investment Funds 37,519,751.21 37,522,864.22 37,519,751.21 76.22 1 1 0.240 Corporate Notes 1,750,000.00 1,801,434.25 1,735,458.71 3.53 1,716 452 2.800 Federal Agency Callable 1,500,000.00 1,500,560.50 1,499,365.42 3.05 1,704 225 0.752 Certificate of Deposit 6,677,000.00 6,810,930.19 6,677,000.00 13.56 1,797 538 1.943 Municipal Bonds 800,000.00 805,640.00 800,000.00 1.63 1,599 799 1.311 49,225,575.34 100.00%
Investments
49,240,751.21 49,445,620.25 411 119 0.630
Current Year
November 30
26,249.95
Fiscal Year To Date
138,317.14
Average Daily Balance
Effective Rate of Return
49,230,136.77 50,418,573.53
0.65% 0.65%
Total Earnings Month Ending
__________________________________________________ ____________________ Jason M. Jacobsen, Finance Director
Portfolio POOL
AP
Reporting period 11/01/2021-11/30/2021
Run Date: 01/08/2022 - 15:39 PM (PRF_PM1) 7.3.0
Report Ver. 7.3.6.1
Jan. 11, 2022
5.3.d
Packet Pg. 48
Days to
Maturity
Par Value Book Value
Maturity
Date
Stated
Market Value Rate
November 30, 2021
Portfolio Details - Investments
Average
Balance Issuer
Portfolio Management
City of Diamond Bar
YTM/C
CUSIP Investment # Term
Purchase
Date
Federal Credit Union CD
39573LAV0 10255 GREENSTATE CREDIT UNION 02/26/2021 248,000.00 245,813.38 248,000.00 0.650 1,826 1,548 0.650 02/26/2026 49254FAG1 10222 Keesler Federal Credit Union 01/31/2019 249,000.00 252,716.82 249,000.00 3.050 1,096 61 3.050 01/31/2022 62384RAC0 10207 Mountain Amer Fed Cr Union 11/08/2017 248,000.00 254,748.82 248,000.00 2.300 1,826 342 2.300 11/08/2022 910160AH3 10232 United Credit Union, 08/22/2019 249,000.00 250,912.07 249,000.00 2.000 853 21 2.000 12/22/2021 Subtotal and Average 994,000.00 994,000.00 1,004,191.09 994,000.00 1,399 492 2.001 Local Agency Investment Funds
LAIF 10028 Local Agency Investment Fund 37,519,751.21 37,522,864.22 37,519,751.21 0.240 1 1 0.240 Subtotal and Average 37,519,751.21 37,519,751.21 37,522,864.22 37,519,751.21 1 1 0.240 Corporate Notes
037833AY6 10186 Apple Inc 02/09/2017 250,000.00 252,494.25 249,891.39 2.150 1,826 70 2.395 02/09/2022 166764AB6 10214 Chevron Corp., Corporate Bond 05/30/2018 500,000.00 511,638.50 496,505.60 2.355 1,650 369 2.355 12/05/2022 89236TDK8 10223 Toyota MTR Credit Corp 02/28/2019 500,000.00 519,911.50 493,452.96 2.250 1,693 686 3.001 10/18/2023 931142DH3 10216 Walmart Inc. 06/27/2018 500,000.00 517,390.00 495,608.76 2.550 1,749 496 3.251 04/11/2023 Subtotal and Average 1,735,026.18 1,750,000.00 1,801,434.25 1,735,458.71 1,716 452 2.800 Federal Agency Callable
3133EMSH6 10258 Federal Farm Credit Bank 03/03/2021 500,000.00 499,617.00 500,000.00 0.790 1,826 92 0.790 03/03/2026 3133EMVS8 10259 Federal Farm Credit Bank 04/14/2021 500,000.00 503,163.00 500,000.00 0.690 1,461 499 0.690 04/14/2025 3130AL7M0 10254 Federal Home Loan Bank 02/24/2021 500,000.00 497,780.50 499,365.42 0.625 1,826 85 0.776 02/24/2026 Subtotal and Average 1,499,359.38 1,500,000.00 1,500,560.50 1,499,365.42 1,704 225 0.752 Certificate of Deposit
01859BAA3 10206 Alliance Credit Union, CD 10/13/2017 247,000.00 253,259.72 247,000.00 2.250 1,826 316 2.251 10/13/2022 02587DQ84 10192 American Express Bank 04/26/2017 247,000.00 251,280.51 247,000.00 2.400 1,826 146 2.401 04/26/2022 02587CEM8 10195 American Express Bank 05/03/2017 247,000.00 251,307.93 247,000.00 2.350 1,826 153 2.351 05/03/2022 05765LAL1 10194 Balboa Thrift & Loan 04/28/2017 248,000.00 251,571.94 248,000.00 2.000 1,826 148 2.000 04/28/2022 06740KKD8 10204 Barclays Bank 07/12/2017 247,000.00 251,973.35 247,000.00 2.200 1,826 223 2.201 07/12/2022 066519QK8 10256 BANK UNITED NA 03/05/2021 248,000.00 245,731.79 248,000.00 0.650 1,826 1,555 0.000 03/05/2026 05580AGE8 10188 BMW Bank 02/17/2017 248,000.00 250,824.22 248,000.00 2.150 1,826 78 2.151 02/17/2022 14042RFL0 10196 Capital One Bank 05/10/2017 247,000.00 251,314.35 247,000.00 2.300 1,826 160 2.301 05/10/2022 17312QJ67 10213 CIT Bank 04/24/2018 248,000.00 259,826.62 248,000.00 3.000 1,826 509 3.002 04/24/2023 20033AUB0. 10198 Comenity Capital Bank 05/31/2017 248,000.00 252,693.15 248,000.00 2.350 1,826 181 2.350 05/31/2022 254672X37 10182 Discover Bank 12/21/2016 248,000.00 250,066.34 248,000.00 2.150 1,826 20 2.151 12/21/2021 29278TKJ8 10230 EnerBank USA 08/07/2019 247,000.00 258,715.70 247,000.00 2.150 1,827 980 2.152 08/07/2024 87270LAJ2 10205 Everbank/Jacksonville FL 08/16/2017 247,000.00 252,375.71 247,000.00 2.200 1,826 258 2.201 08/16/2022 319141GL5 10202 First Bank of Highland Park 06/21/2017 247,000.00 251,454.89 247,000.00 2.100 1,826 202 2.101 06/21/2022 Portfolio POOL
AP
Run Date: 01/08/2022 - 15:39 PM (PRF_PM2) 7.3.0
Report Ver. 7.3.6.1
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Days to
Maturity
Par Value Book Value
Maturity
Date
Stated
Market Value Rate
November 30, 2021
Portfolio Details - Investments
Average
Balance Issuer
Portfolio Management
City of Diamond Bar
YTM/C
CUSIP Investment # Term
Purchase
Date
Certificate of Deposit
33646CLX0 10248 First Source Bank 03/11/2020 242,000.00 246,239.36 242,000.00 1.400 1,036 406 1.401 01/11/2023 38149MZJ5 10260 Goldman Sachs Bank 09/08/2021 248,000.00 248,000.00 248,000.00 1.050 1,826 1,742 1.051 09/08/2026 45581EAS0 10212 Indust & Comm Bank China 03/29/2018 248,000.00 258,987.14 248,000.00 2.900 1,826 483 2.902 03/29/2023 8562845Z3 10184 State Bank of India 01/26/2017 248,000.00 250,812.32 248,000.00 2.350 1,826 56 2.351 01/26/2022 48128UDS5 10250 JP Morgan Chase 05/28/2020 248,000.00 251,544.17 248,000.00 1.000 1,826 909 1.001 05/28/2025 58403B6R2 10199 Medallion Bank 06/09/2017 248,000.00 252,398.28 248,000.00 2.150 1,826 190 2.150 06/09/2022 61747MH95 10209 Morgan Stanley Bank 02/01/2018 246,000.00 255,028.20 246,000.00 2.650 1,826 427 2.651 02/01/2023 61760AZR3 10226 Morgan Stanley Bank 05/02/2019 246,000.00 261,179.68 246,000.00 2.750 1,827 883 2.753 05/02/2024 70320KAX9 10257 Pathfinder Bank 03/11/2021 249,000.00 247,212.43 249,000.00 0.700 1,826 1,561 0.000 03/11/2026 75472RAE1 10233 Raymond James Bank NA 08/23/2019 247,000.00 257,732.15 247,000.00 2.000 1,827 996 2.002 08/23/2024 795450ZW8 10190 Sallie Mae Bank 03/22/2017 247,000.00 250,650.91 247,000.00 2.350 1,826 111 2.351 03/22/2022 87164XPG5 10185 Synchrony Bank 02/03/2017 248,000.00 250,749.33 248,000.00 2.250 1,826 64 2.251 02/03/2022 90348JS92 10261 UBS Bank USA 09/09/2021 248,000.00 248,000.00 248,000.00 0.950 1,826 1,743 0.000 09/09/2026 Subtotal and Average 6,677,000.00 6,677,000.00 6,810,930.19 6,677,000.00 1,797 538 1.943 Municipal Bonds
13032UXL7 10252 CALIF STATE HLTH FACS AUTH 11/04/2020 200,000.00 200,664.40 200,000.00 0.752 1,305 913 0.752 06/01/2024 13032UXM5 10253 CALIF STATE HLTH FACS AUTH 11/04/2020 250,000.00 250,834.00 250,000.00 0.952 1,670 1,278 0.952 06/01/2025 13077DMK5 10251 California St Univ Rev-Bond 09/17/2020 100,000.00 100,400.10 100,000.00 0.685 1,506 1,066 0.685 11/01/2024 13063DAD0 10193 California State HSG Fin AGY 04/27/2017 250,000.00 253,741.50 250,000.00 2.367 1,800 121 2.367 04/01/2022 Subtotal and Average 805,000.00 800,000.00 805,640.00 800,000.00 1,599 799 1.311 Wells Fargo Sweep Account
SWEEP 10036 Wells Fargo 07/01/2012 0.00 0.00 0.00 0.010 1 1 0.010 Subtotal and Average 0.00 0.00 0.00 0.00 0 0 0.000
Total and Average 49,230,136.77 49,240,751.21 49,445,620.25 49,225,575.34 411 119 0.630 Portfolio POOL
AP
Run Date: 01/08/2022 - 15:39 PM (PRF_PM2) 7.3.0
5.3.d
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Agenda #: 5.4
Meeting Date: January 18, 2022
TO: Honorable Mayor and Members of the City Council
FROM: Daniel Fox, City Manager
TITLE: CONTINUED USE OF TELECONFERENCING IN ACCORDANCE WITH ASSEMBLY BILL 361 FOR MEETINGS OF THE DIAMOND BAR CITY
COUNCIL AND OTHER CITY COMMISSIONS AND COMMITTEES
SUBJECT TO STATE OPEN MEETING LAWS.
STRATEGIC
GOAL: Open, Engaged & Responsive Government
RECOMMENDATION:
Adopt Resolution No. 2022-01, providing for continued use of teleconferencing and other formats as defined and in compliance with Assembly Bill 361 for meetings of the Diamond Bar City Council, City Commissions and Subcommittees.
FINANCIAL IMPACT:
No financial impact.
BACKGROUND/ANALYSIS:
Due to the continued impact of the COVID-19 pandemic, the California Legislature passed AB 361, which authorizes a local agency to use teleconferencing without complying with certain teleconferencing requirements imposed by the Brown Act when:
(1) the legislative body of a local agency holds a meeting during a declared state of emergency; (2) when state or local health officials have imposed or recommended measures to promote social distancing; and/or (3) when a local agency has determined that meeting in person would present imminent risks to the health or safety of attendees.
The City Council first utilized the provisions of AB 361 on November 16, 2021. In order to continue to have the ability to use the modified teleconferencing options, AB 361 requires that the City Council re-affirm its findings every 30 days. Conditions under which AB 361 may be utilized continue to exist as described in the attached Resolution (Attachment 1).
5.4 Packet Pg. 51
The City Council is currently going beyond what the Brown Act requires by holding meetings in person and by way of teleconference and allowing the public to participate in both forums. The provisions of AB 361 allowing the modified teleconferencing will expire January 1, 2024.
LEGAL REVIEW:
The City Attorney has reviewed and approved the Resolution as to form.
PREPARED BY:
REVIEWED BY:
Attachments:
1. 5.4.a Resolution No. 2022-01
5.4 Packet Pg. 52
RESOLUTION NO. 2022-01
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DIAMOND
BAR, CALIFORNIA, MAKING SPECIFIED FINDINGS RELATING TO THE
USE OF TELECONFERENCING IN ACCORDANCE WITH ASSEMBLY
BILL 361 FOR MEETINGS OF THE DIAMOND BAR CITY COUNCIL AND
OTHER CITY COMMISSIONS AND COMMITTEES SUBJECT TO STATE
OPEN MEETING LAWS.
WHEREAS, on March 4, 2020, California Governor Newsom declared a State of Emergency in response to the COVID-19 pandemic; and
WHEREAS, on March 12, 2020, to address the impacts of COVID-19, Governor Newsom issued Executive Orders that required, among other things, residents of California to follow orders and guidance of local public health officials, including social distancing and masking requirements; and
WHEREAS, existing California law, the Ralph M. Brown Act (“Brown Act”) requires, with specified exceptions, that all meetings of a legislative body of a local agency, as those terms are defined, be open and public, that a physical location for such meetings be provided, and that the public be permitted to provide public comment during the meetings; and
WHEREAS, the Brown Act permits members of legislative bodies to teleconference into public meetings subject to certain conditions, including that the place from which the member teleconferences be open to the public, that an agenda be posted on the site, and that the teleconference location be noticed in the agenda; and WHEREAS, in recognition that such public gatherings at such meetings could accelerate the spread of COVID-19, Governor Newsom’s Executive Orders suspended, among others, these Brown Act teleconferencing requirements to provide local agencies with greater flexibility to hold meetings via teleconferencing safely; and WHEREAS, pursuant to the Emergency Services Act (Government Code sections 8550 et seq.), and Chapter 8.00 of Title 8 of the Diamond Bar Municipal Code, the City Council of the City of Diamond Bar has proclaimed the continued existence of a local emergency resulting from the COVID-19 pandemic; and
WHEREAS, as of September 30, 2021, the Governor’s Executive Order suspending the Brown Act’s teleconferencing requirements expired; and WHEREAS, on September 16, 2021, Governor Newsom signed Assembly Bill 361, which authorizes a local agency to continue to use teleconferencing without complying with certain teleconferencing requirements imposed by the Brown Act when: (1) the legislative body of a local agency holds a meeting during a declared state of emergency; (2) when state or local health officials have imposed or recommended measures to
5.4.a
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Resolution No. 2022-01
2 promote social distancing; and/or (3) when a local agency has determined that meeting in person would present imminent risks to the health or safety of attendees; and WHEREAS, both Los Angeles County and state health officials continue to recommend social distancing due community spread of COVID-19; and WHEREAS, The Diamond Bar City Council first utilized the provisions authorized by AB 361 on November 16, 2021 and subsequently adopted Resolution Nos. 2021-54 and 2021-55 re-affirming its continued use; and
WHEREAS, the Diamond Bar City Council must approve a Resolution reaffirming that the requirements set forth in Assembly Bill 361 exist every 30 days in order to allow members of its legislative bodies to utilize the provisions of Assembly Bill 361 when attending public meetings via teleconferencing; and
WHEREAS, notwithstanding that the City’s legislative bodies, as defined by the Brown Act, are now holding modified public meetings in person, there may be situations in which a member of one of these legislative bodies decides not to attend in person due to a particular health or safety risk posed by such attendance and as such, it is the City Council’s desire to permit members of its legislative bodies to attend by way of teleconference pursuant to Assembly Bill 361 due to health and safety concerns associated with COVID-19.
NOW, THEREFORE, IT IS HEREBY RESOLVED by the City Council of the City of Diamond Bar as follows:
1. That the above recitals are true and correct. and based thereon, that the spread and potential further spread of COVID-19 continues to pose an imminent risk to the public health and safety.
2. That a state of emergency due to the COVID-19 pandemic continues to exist and at the time that this Resolution was adopted both Los Angeles County and State health officials are recommending social distancing to slow the spread of COVID-19.
3. That meeting in person may pose an imminent risk to the health and safety of some attendees, including members of the City’s legislative bodies, who due to age, health conditions, or vaccination status, have a higher risk of contracting COVID-19 and are more likely to get severely ill and in some cases, die from COVID-19.
4. That during the effective period of this Resolution and any reaffirmation thereof, members of the legislative bodies of the City of Diamond Bar may participate in meetings subject to the Brown Act by way of teleconference in accordance with Assembly Bill 361.
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Resolution No. 2022-01
3 5. That meetings shall be held in accordance with AB 361 by, among other things, providing notice to the public how it can access the meeting and provide public comment, providing an opportunity for the public to attend via a call-in or an internet-based service option, conducting the meeting in a manner which protects the statutory and constitutional rights of the public, and stopping the meeting until public access is restored in the event of a service disruption.
IT IS FURTHER RESOLVED that this Resolution is effective for 30 days from its adoption date and must be affirmed/acknowledged every 30 days by the City Council of the City of Diamond Bar in order for the provisions of Assembly Bill 361 to continue to apply to teleconferencing by members of the legislative bodies of the City of Diamond Bar.
PASSED, APPROVED AND ADOPTED this 18th day of January, 2022.
CITY OF DIAMOND BAR
___________________________
Ruth M. Low, Mayor
ATTEST:
I, Kristina Santana, City Clerk for the City of Diamond Bar, hereby certify that the foregoing resolution was duly passed, approved and adopted by the City Council of the City of Diamond Bar at a regular meeting held on the 18th day of January, 2022, by the following vote:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
ABSTAIN: COUNCIL MEMBERS:
___________________________
Kristina Santana, City Clerk
5.4.a
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Agenda #: 5.5
Meeting Date: January 18, 2022
TO: Honorable Mayor and Members of the City Council
FROM: Daniel Fox, City Manager
TITLE: MAINTENANCE SERVICE AGREEMENT WITH EXTERIOR
PRODUCTS CORP FOR ON-CALL ELECTRICAL AND LIGHTING
SERVICES THROUGH JUNE 30, 2022.
STRATEGIC
GOAL: Safe, Sustainable & Healthy Community
RECOMMENDATION:
Authorize the City Manager to sign a Maintenance Service Agreement with Exterior Products Corp through June 30, 2022.
FINANCIAL IMPACT:
The total not-to-exceed amount of the electrical and lighting maintenance services agreement for FY 2021/22 is forty-five thousand dollars ($45,000). Sufficient funds are included in the FY 2021/22 Public Works operating budget to cover the cost of such services.
BACKGROUND/DISCUSSION:
On October 8th of 2021, the City was notified in writing, by Best Lighting Products, Inc. (the contractor previously providing the maintenance services) that due to the sudden passing of their principal, they will be dissolving the company and will no longer be providing services to the City.
In order to continue this maintenance service, three (3) time and material (T&M) quotes were solicited from contractors who had performed similar work for the City in the past.
They are:
• Exterior Products Corp.: $87.55 per hour.
• Day-Lite Maintenance Co., Inc.: $96.00 per hour.
• Fluoresco: $110.00 per hour.
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Exterior Products came in as the lowest responsible bidder. However, they currently have a separate contract with the City in the amount of $59,000 for the City’s Street Banner and Decoration Program. As the additional scope of services under the new contract will be $45,000, the combined or cumulative amount of $104,000 in FY 2021/22 will exceed the City Manager’s authority for a single vendor. In accordance with Municipal Code Section 3.24.050, staff is requesting the City Council to authorize the City Manager to sign a maintenance services agreement with Exterior Products Corp.
PREPARED BY:
REVIEWED BY:
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Agenda #: 5.6
Meeting Date: January 18, 2022
TO: Honorable Mayor and Members of the City Council
FROM: Daniel Fox, City Manager
TITLE: ESTABLISHMENT OF ELECTRIC VEHICLE CHARGING FEE RATES.
STRATEGIC
GOAL: Responsible Stewardship of Public Resources
RECOMMENDATION:
Adopt Resolution No. 2022-02, establishing electric vehicle charging station fee rates effective January 19, 2022.
FINANCIAL IMPACT:
The users of the charging stations are proposed to be charged $0.49 per kilowatt-hour (/kWh) of the electricity that is delivered to their vehicles. In addition, there would be a $1.20 per hour occupancy fee that is calculated by the minute starting 15 minutes after the end of the charging session if the vehicle is not disconnected. The proposed fees would cover all service fees, maintenance and operating costs, including the City’s electricity cost. City vehicles would be exempt from the fees, although actual cost of electricity would still be incurred during charging.
BACKGROUND:
On January 16, 2018, the City Council adopted Resolution No. 2018-06 approving a Mobile Source Air Pollution Reduction Review Committee (MSRC) Grant Application to in part, install Level 2 charging stations at the City Hall. Following a competitive bid process, the City administratively awarded the construction contract for the charging stations to Noodoe, Inc., which commenced in November 2021.
Five (5) Level 2 (240 V) Electric Vehicle (EV) charging stations have now been installed in the City Hall parking lot and are currently under test use. The proposed Resolution (Attachment 1) would establish the rates for public use of the charging stations.
ANALYSIS:
Typically, an Electric Vehicle (EV) Charging Fee is comprised of the following five
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components: 1. Cost of Electricity; 2. Cost of Network Services; 3. Cost of Warranty; 4.
Capital Cost Recovery; and 5. Payment Processing Fee.
Based on the electricity bills received from Southern California Edison, the average electricity cost at the City Hall from December 16, 2020 to December 14, 2021 (one year period) is $0.19 per kilowatt-hour (/kWh).
Staff conducted a fee study to identify optimal pricing where the City recovers the electricity, operating, and maintenance expenses for the newly installed public EV charging infrastructure. Based on a survey of several public agencies, Level 2 EV chargings at their facilities costs between $0.29/kWh and $0.59/kWh.
For the newly installed public charging stations, staff recommends the users/drivers to be charged $0.49/kWh. This is consistent with the average electric vehicle charging cost at public facilities in the region.
The charging cost collected from the users at the rate of $0.49/kWh pays for:
• Credit card processing fee (Stripe.com): 3.2% of the total charge. • Noodoe Inc. service fee (software system): $1.00 per charging session. • Noodoe Inc. maintenance cost (hardware): 25% of the total charge net of the service fee and credit card processing fee.
• City’s electricity ($0.19/kWh), operating, and capital cost: 75% of total charge net of the service fee and credit card processing fee.
To illustrate, a sample calculation/analysis has been prepared below for a typical charging session:
A. Electricty Delivered in Sample Charging Session (kWh) 6 B. Proposed Charging Fee (/kWh) $0.49
C. Average Electricity Rate (/kWh) $0.19
D. Total Charge to Customer (A x B) $2.94
E. Noodoe Flat Fee Per Session (Software and App) $1.00 F. Swipe Credit Card Processing (3.2% x D) $0.09
G. Net Balance (D - E - F) $1.85
H. Noodoe Revenue Share (Hardware Maint.) (G x 25%) $0.46 I. City Revenue Share (Gx 75%) $1.38
J. Electricity Cost (A x C ) $1.14
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K. Net City Revenue After Electricity Cost (I - J) $0.24 Additionally, the users are proposed to be charged a $1.20/hour Occupancy Fee calculated by the minute, for continuing to occupy a charging station/parking space 15 minutes after their vehicle is fully charged to its charging limit. The intent of this fee is to discourage EV users from leaving their vehicles plugged in beyond the time necessary to charge their vehicles to free up the space for the next customer.
To support the City’s General Plan Climate Action Plan, establishing no-fee charging for the City’s fleet of electric vehicles is recommended at the newly installed five (5) EV charging stations.
The proposed Resolution also authorizes the City Manager, after an evaluation of operating and maintenance costs, electricity rates and charging station usage data, to make adjustments to the rates annually to achieve at least a cost-neutral position for the City.
In oder to use the City Hall EV Charging Stations, customers will need to download the Noodoe App from the Apple App Store or Google Play Store and set up an account. In efforts to promote the newly installed City Hall EV Charging Stations, Noodoe Inc. has provided the City with 1,000 coupon vouchers, some of which have already been used during the testing period. Each EV charging voucher can be used for a one-time charging session of an EV regardless of the kWh of the electricity used or the time that it takes. Staff will be coordinating the distribution of the vouchers through our normal media outlets in the coming weeks.
Separately, a maintenance services agreement with Noodoe, Inc. is being prepared. It will be reviewed and executed administratively, and will cover the software system and the hardware maintenance of the charging stations. The services provided by Noodoe Inc. will be paid for through their $1.00/charging session service fee for the software system and the 25% percent revenue share for the hardware system/equipment. There will no additional costs to the City.
LEGAL REVIEW:
City Attorney has reviewed and approved the Resolution as to form.
PREPARED BY:
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REVIEWED BY:
Attachments:
1. 5.6.a Resolution No. 2022-02
5.6 Packet Pg. 61
RESOLUTION 2022-02
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DIAMOND BAR ESTABLISHING ELECTRIC VEHICLE CHARGING FEE RATES.
WHEREAS, the City Council of the City of Diamond Bar has heretofore established various schedules of rates, fees, and charges for the use of its property and facilities; and WHEREAS, the Electric Vehicle (EV) Charging Fee is comprised of the following five components: 1. Cost of Electricity; 2. Cost of Network Services; 3. Cost of Warranty;
4. Capital Cost Recovery; and 5. Payment Processing Fee; and WHEREAS, the City Council wishes to facilitate the use of electric vehicles for the provision of City services to support its General Plan Climate Action Plan, by establishing no-fee charging for the City fleet of electric vehicles.
NOW THEREFORE, BE IT RESOLVED that the City Council of the City of Diamond Bar finds and determines as follows:
Section 1. That based upon the data, information, and analyses contained in the corresponding staff report and attachments, concerning the rates, fees, and charges for EV Charging Fees, which are attached hereto and by this reference incorporated herein, the new rates, fees, and charges for EV Charging Fees are set forth in Exhibit A.
Section 2. The rates, fees, and charges for EV Charging set forth in Exhibit A are hereby adopted and approved, and shall become effective January 19, 2022.
Section 3. The City Manager is authorized to annually adjust the EV Charging Fees after an evaluation of operating and maintenance costs, electricity rates and charging station usage data to maintain at least a cost neutral position.
PASSED, APPROVED, AND ADOPTED this 18th day of January, 2022.
CITY OF DIAMOND BAR
________________________
Ruth M. Low, Mayor
5.6.a
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Resolution No. 2022-02
2 ATTEST:
I, Kristina Santana, City Clerk of the City of Diamond Bar, do hereby certify that the foregoing Resolution was duly and regularly passed, approved and adopted by the City Council of the City of Diamond Bar, California, at its adjourned regular meeting held on the 18th day of January, 2022, by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
ABSTAIN: COUNCILMEMBERS:
________________________
Kristina Santana, City Clerk
5.6.a
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Exhibit A
Electric Vehicle Charging Fee Schedule
2021-22 FEE SCHEDULE
Electric Vehicle Charging Fees
Effective January 19, 2022
ACTION FEE
Electric Vehicle (EV) Charging
Level 2 EV Charging, per kWh $0.49
EV Charging Station Occupancy
Level 2 EV Charging Station
Occupancy*, per hour
*Charged by the Minute - Activated 15
minutes after EV Charging is completed,
and the vehicle is not disconnected
from the charging station.
$1.20
5.6.a
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Agenda #: 6.1
Meeting Date: January 18, 2022
TO: Honorable Mayor and Members of the City Council
FROM: Daniel Fox, City Manager
TITLE: CONSIDERATION TO DISSOLVE LANDSCAPE ASSESSMENT
DISTRICT NO. 39 AND TO DECLARE INTENTION TO FORM A NEW
LANDSCAPE ASSESSMENT DISTRICT NO. 39-2022.
STRATEGIC
GOAL: Responsible Stewardship of Public Resources
RECOMMENDATION:
A. Receive presentation, open Public Hearing to receive testimony, close Public Hearing, and discuss; and
B. Adopt Resolution No. 2022-03 to dissolve Landscape Assessment District No. 39; and
C. Adopt Resolution No. 2022-04 declaring intention to form Landscape Assessment District No. 39-2022 and levy assessments, preliminarily approving the Engineer’s Report, providing notice of Public Hearing and ordering the mailing of the assessment ballot.
FINANCIAL IMPACT:
New District 39-2022 Engineer's Report Assessments - The attached FY 2022/23 Engineer's Report for the proposed District 39-2022 shows that the costs are annualized at $656,156. If approved by the property owners, the new annual assessments ranging from $466.74 to $504.58 per parcel would generate revenues of $612,713, which would be supplemented by $43,443 from the General Fund for the requisite general benefit portion of the proposed District. Considering that District 39-2022 is proposed to pay $27,000 in staff costs to administer the District, which otherwise would be paid from the General Fund, the net General Fund contribution to the maintenance cost of the proposed District would be $16,443.
Existing District 39 Not Dissolved and New District 39-2022 Not Approved – If the existing District 39 is not dissolved and new District 39-2022 is not approved (i.e., the
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status quo), the FY 22/23 General Fund contribution needed to provide full services to maintain District 39 is estimated at $213,400 and will continue to grow as costs increase without the ability to increase property assessments.
Existing District 39 Dissolved and New District 39-2022 Approved – If existing District 39 is dissolved and a new District 39-2022 is approved, the FY 22/23 General Fund contribution with full services to maintain District 39 is estimated at $43,450. This amount reflects the requisite general benefit amount (6.62%) assigned in the Engineer's Report. It is anticipated that increases in costs for services will not further significantly impact the General Fund in future years because the new District 39-2022 provides for an increase in assessments based upon the Consumer Price Index.
Existing District 39 Dissolved and New District 39-2022 Not Approved – If existing District 39 is dissolved and a new District 39-2022 is not approved, the maintenance of the City-owned five mini-parks, trails, and open space areas will remain the City's responsibilities. The FY 22/23 General Fund contribution for full services for City property maintenance is estimated at $175,000 or about $38,000 less than maintaining the status quo ($213,400 vs. $175,000). The General Fund contribution would increase in future fiscal years as costs increase.
Under any of the above scenarios, appropriate funding/budget will be proposed in the Public Works Department Operating Budget for the Fiscal Year 2022/23 to maintain the City's mini-parks, trails and open space areas.
BACKGROUND:
Landscape Assessment District No. 39 (District 39) was formed to be self-supporting.
However, it gradually became dependent on a subsidy from the General Fund due to a fixed annual assessment and increasing cost over the last three decades. Therefore, District 39 has been recommended to be dissolved to relieve the General Fund from that burden. In response to a petition by a group of property owners, Landscape Assessment District No. 39-2022 (District 39-2022) has been proposed to replace District 39, after its dissolution, with the same service area and a different annual assessment structure.
On November 2, 2021, the City Council adopted Resolution No. 2021-49 to declare the City's intention to dissolve District 39 and directed staff to advertise the public hearing before the Council at its January 18, 2022 regular meeting. Public Hearing notice was published in a local newspaper, and notices were sent to the property owners in District
39. The Resolution provided in Attachment 1 provides for the existing District 39 to be dissolved, effective July 1, 2022.
Concurrently, on November 2, 2021, the City Council adopted Resolution No. 2021-50, initiating proceedings for the formation of the proposed District 39-2022 pursuant to provisions of Division 15, part 2, of the Streets and Highways Code of the State of California, and designating SCI Consulting Group as the Engineer of Record. The Resolution provided in Attachment 2 would approve the Engineer's Report and initiate the balloting process for a new District 39-2022.
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Should the proposed District 39-2022 receive voters' approval and be approved by the City Council, it will take over the maintenance of the current District 39 area. If the proposed District 39-2022 does not receive voters' approval, maintenance of those properties will be the sole responsibility of their owners after the dissolution of District 39 effective July 1, 2022.
ANALYSIS:
Community Outreach Efforts
Since November 2, 2021, the following outreach efforts have been implemented:
• Webpage: A webpage for Districts 39 and 39-2022 has been developed and deployed to inform the community on the District's history, timeline, and dissolution and formation processes and offer specialized maps and graphics. The webpage is accessible from the City website.
• Email Campaign: An email campaign was created along with a listserv to distribute information to the community members who have signed up. • Surveys: To gather information and feedback from the District 39 community, a survey was developed and added to the webpage.
• Postcards: Two Postcards were mailed out to all District 39 households announcing the survey and community meetings and explaining how to receive updates. In early January, a third postcard was sent out informing property owners of the public hearing to dissolve District 39 on January 18, 2022 and the second community meeting on January 26, 2022.
• Community Meeting #1: The community was able to discuss and learn about the dissolution of District 39 through a virtual community meeting on December 2, 2021.
The recordings of community meetings have been shared on the webpage and social media sites.
• Community Working Group: A working group of property owners in the proposed District 39-2022 was formed. A variety of support has been provided to the working group throughout the process, including one-on-one discussions, flyers in multiple languages that have been distributed and posted in neighborhood centers, and email communication with updates. The Working Group first met on January 5, 2022.
• Community Meeting #2: A second Community Meeting has been scheduled for January 26, 2022.
Engineer's Report and Assessment Rates
The draft Engineer's Report for the proposed FY 2022/23 Landscaping Assessment District 39-2022 (Attachment 3) has been prepared pursuant to provisions of the
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Landscaping and Lighting Act of 1972 of Part 2 of Division 15 of the Streets and Highways Code of the State of California, includes authority for the Report, estimated costs of operation and maintenance, a diagram for the District and the assessments.
The annualized cost to perform the required services to be $656,156 in FY 2022/23 dollars. Table 1 on page 7 of the draft Engineer’s Report provides details of the estimated budget for the proposed District 39-2022 in FY 2022/23.
Below is a summary of the main financial aspects in the Report:
• Assessment Calculation: Based on the benefits received from the maintained areas, the Report divides District 39-2022 into three zones with three different assessment amounts. Details of the calculation of the benefits for each zone along with a map showing their boundaries are provided in the Report. Based on various categories of benefits, the Engineer has determined that the property in Zones B and C should pay 97.5% and 92.5% of the rate of the Zone A properties, respectively. The resultant annual assessment rates proposed for the Fiscal Year 2022/23 are:
o Zone A - $504.58
o Zone B - $491.97
o Zone C - $466.74
• City General Fund Contribution: The Report calculated the amount of benefit received by properties outside District 39-2022 or by the public at large (referred to as General Benefit) to be 6.62% or $43,443 of the overall benefit. This percentage of the annual costs must be paid from other sources such as the General Fund. • Additional Enhancement and Improvement: Due to the request by the property owners, the Report is establishing an amount for accumulating funds for special improvements and larger capital improvement projects/needs of the new District.
Examples include the gradual replacement of existing plants with more droughttolerant plants and mini-parks amenities. The Report proposes to include 33% or an extra amount of $148,005 for this purpose. For the Fiscal Year 2022/23 budget, $63,100 of this $148,005 will be used for reimbursing the General Fund for the balloting process to establish District 39-2022.
• Contingency/Reserve: The Report proposes to include a 10% contingency amount or $59,651 to establish a reserve fund for contingencies. An example of using the contingency fund is when the maintenance cost goes higher than estimated, or there are unforeseen expenses, such as needed irrigation system repairs. Any remaining balance would either be placed in the reserve fund or would be used to reduce future years' assessments.
• Annual Assessment Calculation: The assessment is proposed to be subject to an adjustment tied to the Consumer Price Index-U for the Los Angeles-RiversideOrange County area as of December of each succeeding year (the "CPI"). The maximum authorized assessment rate is equal to the maximum assessment rate in the first fiscal year the assessment was levied adjusted annually by the change in CPI.
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Procedure
The process of increasing the assessment levels for a district or formation of a new district is governed by Proposition 218 and requires a ballot proceeding where the property owners would need to approve the increase. The procedure is laid out in Division 15, Part 2 of the California Streets and Highways Code as well as Section 53750 - 53754 of the Government Code. It requires three steps:
1. Adopt a resolution to initiate the proceedings and direct preparation of the Engineer's Report (completed on November 2, 2021);
2. Adopt a resolution approving an Engineer's Report (which establishes assessment rates) and setting the date for a public hearing (this Report's recommendation); and
3. Conduct the public hearing (currently scheduled for March 15, 2022), at which time ballots will be tabulated, and the outcome of the balloting proceeding will be known.
The ballots, along with a formal notice, will be mailed to each property owner by the end of January 2022, at least 45 days prior to the public hearing pursuant to law. The ballots can be returned any time up to the close of the hearing. A draft version of the formal notice that will be included in the ballot packet is provided in Attachment 4.
In accordance with the statutes, these proceedings are voted on by property owners (instead of registered voters). In addition, votes are weighted by the amount of the proposed assessment. For example, a property owner assessed $504.58 has slightly more voting power than an owner assessed $466.74. A majority of the weighted votes received by the deadline in favor of the new District 39-2022 are needed to establish the new District.
LEGAL REVIEW:
The City Attorney has reviewed and approved the Resolutions as to form.
PREPARED BY:
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REVIEWED BY:
Attachments:
1. 6.1.a Resolution No. 2022-03 - District 39 Dissolution
2. 6.1.b Resolution No. 2022-04 - District 39-2022 Formation Intent
3. 6.1.c District 39-2022 Engineer's Report
4. 6.1.d Draft Ballot Notice
6.1 Packet Pg. 70
RESOLUTION NO. 2022-03
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DIAMOND BAR TO DISSOLVE LANDSCAPE ASSESSMENT DISTRICT NO. 39
WHEREAS, Landscape Assessment District No. 39 (“District”) was created by the County of Los Angeles pursuant to Part 2 of Division 15 of the California Streets and Highways Code (§ 22500, et seq.); and
WHEREAS, upon incorporation in 1989, the City of Diamond Bar (City) assumed jurisdiction over the District; and
WHEREAS, the City services and maintains five (5) mini-parks, 15 acres of slopes, 39 acres of open space areas, and other landscape and irrigation improvements (Improvements) in the District; and
WHEREAS, the District is bound on the west by Diamond Bar Boulevard and on the east by City limits, as shown on Exhibit “A”; and
WHEREAS, the District comprises 1,249 parcels, with an annual assessment rate of $236 per parcel; and
WHEREAS, since Fiscal Year 2008/09, the revenue being generated by the assessments have been insufficient to cover the cost of maintaining the District; and WHEREAS, when the District was created it was structured in order that revenue from the assessments would self-support its maintenance; and WHEREAS, due to the increase in the cost of the service over the years and the inability to increase assessments to cover those costs, the City has been subsidizing the maintenance of the Improvements in the District by using its General Fund; and WHEREAS, in 1996, Article XIIIC and Article XIIID were added to State of California’s Constitution by Proposition 218 (Prop 218), requiring that any increases in assessments must be approved by way of a majority protest procedure; and WHEREAS, in order to have the District self-support its maintenance as originally structured and to end the General Fund subsidy, the City proposed an increase in the District assessment fee in 2019 per the majority protest procedure prescribed under Prop 218, but it was overwhelmingly rejected by property owners within the District; and WHEREAS, on March 16, 2021, the City Council adopted Resolution No. 2021-10 declaring its intent to dissolve the District fixing 6:30 p.m. on May 4, 2021, as the time for a public hearing on the question of the dissolution of the District pursuant to California Streets and Highways Code section 22610; and
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Resolution No. 2022-03
2 WHEREAS, on May 4, 2021, the City Council held a public hearing and received and considered public input regarding the dissolution of Landscaping Assessment District No. 39, after which the hearing was continued to May 18, 2021; and.
WHEREAS, on May 18, 2021, the City Council continued the public hearing from May 4, 2021, received and considered public input regarding the dissolution of Landscape Assessment District No. 39, after which Resolution No. 2021-15 dissolving the District died for lack of a motion, and the City Council adopted Resolution No. 2021-20 ordering the preparation of an Engineer’s Report for the continuation of District No. 39 for Fiscal Year 2021-22; and
WHEREAS, on November 2, 2021, the City Council adopted Resolution No. 2021- 49 declaring its intent to dissolve the District, fixing 6:30 p.m. on January 18, 2022 as the time for a public hearing on the question of the dissolution of the District pursuant to California Streets and Highways Code section 22610, and ordering staff to give mailed notice to all affected parcel owners; and
WHEREAS, a notice of said public hearing was published in local newspaper on January 3rd, 2022, and mailed to all affected property owners at least ten (10) days before the hearing; and
WHEREAS, on January 18, 2022, the City Council held a public hearing and received and considered public input regarding the dissolution of Landscaping Assessment District No. 39.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Diamond Bar as follows:
Section 1. The Recitals, as set forth above, are in all respects true and correct, and are incorporated herein by reference.
Section 2. The public interest and convenience require, and the City Council is authorized, to dissolve the District pursuant to Division 15, Part 2, Chapter 2, Sections 22605 et seq. of the California Streets and Highways Code, and specifically Section 22610 thereof.
Section 3. A general description of the District improvements is as follows:
The maintenance and servicing of landscaping and any facilities which are appurtenant thereto or which are necessary or convenient for the maintenance and servicing thereof, including but not limited to, repair, removal or replacement, grading, clearing, removal of debris, pruning, fertilization, pest control, weed control, and the installation or construction of appurtenant facilities, including curbs, gutters, walls, sidewalks or paving, or water, irrigation, or electrical facilities. Said maintenance and servicing of the landscaping and installation, maintenance and servicing of related work
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Resolution No. 2022-03
3 shall be within the area of Assessment District No. 39 as shown on Exhibit “A” as attached hereto and incorporated by reference.
Section 4. Upon the District’s dissolution, the City will not provide any services or maintenance on private property in the District, with the exception of the public trails and the five (5) mini-parks. Private property maintenance shall become the responsibility of the underlying property owners who will be required to maintain the property in accordance with City ordinances. A detailed map of the maintenance areas under the District is available for inspection with the Public Works Director/City Engineer.
Section 5. Upon the District’s dissolution, the City will cease the levy and collection of assessments against parcels of land within the District beginning July 1, 2022.
Section 6. The City Council hereby dissolves Landscaping Assessment District No. 39, effective July 1, 2022.
Section 7. The City Clerk shall certify to the adoption of this Resolution, staff shall mail notice to all property owners within the District of the adoption of this Resolution, and staff shall take such actions as may be necessary to cease the collection of assessments against parcels with the District as of July 1, 2022, and cause a true and correct copy of this Resolution to be published pursuant to California Government Code § 6061.
PASSED, APPROVED AND ADOPTED this 18th day of January 2022.
CITY OF DIAMOND BAR
__________________________
Ruth M. Low, Mayor
ATTEST:
I, Kristina Santana, City Clerk of the City of Diamond Bar, do hereby certify that the foregoing Resolution was passed, adopted and approved at a regular meeting of the City Council of the City of Diamond Bar held on the 18th day of January 2022, by the following vote:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
ABSTAINED: COUNCIL MEMBERS:
__________________________
Kristina Santana, City Clerk
6.1.a
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Resolution No. 2022-03
4 Exhibit “A”
Landscape Assessment District No. 39 Map
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RESOLUTION NO. 2022-04
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DIAMOND BAR
DECLARING ITS INTENTION TO FORM LANDSCAPE ASSESSMENT
DISTRICT No. 39-2022 AND LEVY ASSESSMENTS, PRELIMINARILY APPROVING THE ENGINEER’S REPORT, PROVIDING NOTICE OF
PUBLIC HEARING AND ORDERING THE MAILING OF THE
ASSESSMENT BALLOT
WHEREAS, by Resolution No. 2021-50, approved on November 2, 2021, the City Council ordered the initiation of proceedings for the formation of Landscape Assessment District No. 39-2022 pursuant to the Landscaping and Lighting Act of 1972 (Part 2 of Division 15 of the California Streets and Highways Code (commencing with § 22500 thereof) (“Act”); and
WHEREAS, Proposition 218 was adopted on November 6, 1996, adding Articles XIIIC and XIIID to the California Constitution, which impose certain procedural and substantive requirements relating to assessments (as defined).
WHEREAS, an Engineer’s Report (“Report”) has been prepared by SCI Consulting Group, registered, professional engineers (“Assessment Engineer”), and submitted to the City Council, in which an assessment is proposed to fund the cost of the installation, maintenance and servicing of improvements within the District boundaries as described in § 3 below. The proposed landscaping maintenance assessment shall be described as “Landscape Assessment District No. 39-2022” of the City of Diamond Bar (hereinafter the “Assessment District”).
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Diamond Bar as follows:
Section 1. The above Recitals are in all respects true and correct.
Section 2. Reference to Initiation. In accordance with direction from the City Council, SCI Consulting Group, (“Engineer of Work”), prepared an Engineer’s Report (“Report”) pursuant to the Act and Article XIIID of the California Constitution. The Report has been prepared, filed with the City Clerk, reviewed and duly considered by the City Council and is hereby deemed sufficient and preliminarily approved. The Report shall stand as the Engineer’s Report for all subsequent proceedings under and pursuant to this Resolution.
Section 3. Description of the Improvements: The purpose of the Assessment District shall be for the installation, maintenance and servicing of improvements. Within the District, the existing and proposed improvements (“Improvements”) are generally described as the installation, maintenance and servicing of public and private areas and facilities, including but not limited to, landscaping, sprinkler systems, landscape corridors, ground cover, shrubs and trees, street frontages, drainage systems, lighting, fencing, graffiti removal and repainting, and labor, materials, supplies, utilities and equipment, as
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Resolution No. 2022-04
2 applicable, for property owned and/or maintained by the City. Installation means the construction of landscape improvements, including, but not limited to, land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks and drainage, and lights. Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of said improvements, including (a) repair, removal, or replacement of all or part of any improvement; (b) providing for the life, growth, health and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury; (c) the removal of trimmings, rubbish, debris, and other solid waste; and (d) the cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti. Servicing means the furnishing of (a) electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements, and (b) water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.” Section 4. Reference to Engineer’s Report: The Report is hereby incorporated by reference. Reference is hereby made to the Report for a full and detailed description of the Improvements, the boundaries of the Assessment District and the proposed assessments upon assessable lots and parcels of land within the Assessment District.
Reference is also hereby made to the Report for an estimate of the costs of the Improvements proposed to be financed from the proceeds of the proposed assessment.
Section 5. Report of the Assessment Engineer: The Report is available for public review at the City of Orange City Hall, located at 300 East Chapman Avenue, Orange, CA. The Engineer’s Report includes:
A. A description of the Improvements to be funded with assessment proceeds, services and incidental costs; and
B. An estimate of the annual cost of such Improvements; and C. A description of the assessable parcels of land within the District and proposed to be subject to the assessment; and
D. A description of the proportionate special and general benefits conferred on property by the proposed assessment; and
E. A description of the boundaries of the proposed Assessment District; and F. A specification of the amount to be assessed upon various types of assessable land to fund the cost of the Improvements; and G. The proposed method and formula of assessing the costs and expenses of the Improvements to the properties which will specially benefit from the Improvements.
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3 Section 6. Description of Assessment District: The Assessment District consists of the lots and parcels shown on the boundary map of the Assessment District on file with the City Clerk, and reference is hereby made to such map for further particulars Section 7. Proposed Assessment Rate: It is the intention of this City Council to levy and collect assessments within the Assessment District. The estimated Fiscal Year 2022-23 cost of providing the Improvements is $656,156. Said estimated cost results in a proposed Single-Family Equivalent (“SFE”) assessment rate of FIVE HUNDRED FOUR DOLLARS AND FIFTY-EIGHT CENTS ($504.58) for Zone A, FOUR HUNDRED NINETYONE DOLLARS AND NINETY-SEVEN CENTS ($491.97) for Zone B, and FOUR HUNDRED SIXTY-SIX DOLLARS AND SEVENTY-FIVE CENTS ($466.75) for Zone C for fiscal year 2022-23. It is the further intention of the City to have the assessment collected on the tax roll in the same manner, by the same persons, and at the same time as, together with and not separately from, its general taxes Section 8. Public Hearing: NOTICE IS HEREBY GIVEN THAT THE PUBLIC
HEARING ON THE PROPOSED ASSESSMENT SHALL BE HELD BEFORE THE CITY
COUNCIL OF THE CITY OF DIAMOND BAR IN THE WINDMILL ROOM, LOCATED AT 21810 COPLEY DRIVE, DIAMOND BAR, CA ON TUESDAY, MARCH 15, 2022 AT THE HOUR OF 6:30 P.M., OR AS SOON THEREAFTER AS THE MATTER MAY BE HEARD, FOR THE PURPOSE OF THIS CITY COUNCIL’S DETERMINATION OF WHETHER
THE PUBLIC INTEREST, CONVENIENCE AND NECESSITY REQUIRE THE IMPROVEMENTS AND THIS CITY COUNCIL’S FINAL ACTION UPON THE REPORT AND THE ASSESSMENTS THEREIN. All interested persons shall be afforded the opportunity to hear and be heard. Any interested person may file a written protest with the City Clerk, or, having previously filed a protest, may file a written withdrawal of that protest, prior to the conclusion of the public input portion of the public hearing. A written protest shall state all grounds of objection. A protest by a property owner shall contain a description sufficient to identify the property owned by the signer thereof. The City Council shall consider all oral statements and all written protests made or filed by any interested person.
Section 9. Notice and Ballot: The City Clerk hereby is authorized and directed to cause Notice of the hearing ordered under Section 8 hereof to be given in accordance with law by United States Mail, and such Notice shall be deemed to have been given when so deposited in the United States Mail. The envelope or cover of the mailing shall include the name of the City. The mailed Notice shall be given to all property owners of assessable parcels within the Assessment District by such mailing by name to those persons whose names and addresses appear on the last equalized secured property tax assessment roll of Los Angeles County, or in the case of any public entity, the representative of such public entity at the address thereof known to the City Clerk. The Notice shall include, but not be limited to, the total amount of assessment proposed to be levied in the Assessment District for fiscal year 2022-23, the assessment proposed for the owner’s particular parcel(s) and the duration thereof and the reason for the assessment. Each Notice shall also contain the proposed assessment and the basis upon which the amount of the assessment was calculated. Each Notice shall also contain an assessment ballot, a summary of the procedures applicable to the completion, return
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4 and tabulation of assessment ballots, the date, time, and location of the public hearing and a statement that the existence of a majority protest will result in the assessment not being imposed. The Notice herein provided shall be mailed not less than forty-five (45) days before the date of the public hearing.
Section 10. Additional Information: To obtain additional information about the proposed assessments, the Assessment District or the proposed Improvements contact:
Hal Ghafari, Public Works Manager, 21810 Copley Drive, Diamond Bar, CA 91765, telephone number (909) 839-7000. The Engineer’s Report and other written material about the Assessment District may also be reviewed at the Office of the City Clerk during regular business hours.
Section 11. Annual Assessments: The assessments are proposed to be levied annually. If the proposed assessments are approved and confirmed by the City Council, the assessments will increase in future years by an amount up to the change in the Los Angeles-Riverside-Orange County area Consumer Price Index (“CPI”) without a further vote or balloting process. In each subsequent year in which the assessments will be levied, an updated Engineer’s Report, including a proposed budget and assessment rate, shall be prepared. The updated Engineer’s Report shall be considered by the City Council at a noticed public hearing. The updated Engineer’s Report shall serve as the basis for the continuation of the assessments
Section 12. The City Clerk shall certify to the adoption of this Resolution.
PASSED, ADOPTED AND APPROVED this 18
th day of January 2022.
CITY OF DIAMOND BAR
__________________________
Ruth M. Low, Mayor
ATTEST:
I, Kristina Santana, City Clerk of the City of Diamond Bar, do hereby certify that the foregoing Resolution was passed, approved and adopted at the regular meeting of the City Council of the City of Diamond Bar held on the 18 th day of January 2022, by the
following roll call vote:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
ABSTAINED: COUNCIL MEMBERS:
__________________________
Kristina Santana, City Clerk
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Resolution No. 2022-04
5 Exhibit “A”
Landscape Assessment District No. 39-2022 Map
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FY 2022-23 ENGINEER’S REPORT
City of Diamond Bar
Landscaping Assessment District No. 39-2022
Pursuant to the Landscaping and Lighting Act of
1972, Government Code and Article XIIID of the
California Constitution
December 2021
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
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i
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
ii
City of Diamond Bar
City Council
Ruth M. Low, Mayor
Andrew Chou, Mayor Pro Tem
Stan Liu, Councilmember
Nancy A. Lyons, Councilmember
Steve Tye, Councilmember
City Staff
Dan Fox, City Manager
David Liu, Public Works Director / City Engineer
Hall Ghafari, Public Works Manager
City Attorney
David DeBerry
Engineer of Work
Jerry Bradshaw, P.E., SCI Consulting Group
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
iii
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
iv
Table of Contents
Introduction 1
Overview 1
Engineer’s Report and Continuation of Assessments 1
Legislative Analysis 2
Plans & Specifications 5
Fiscal Year 2022-23 Estimate of Cost and Budget 7
Budget for Fiscal Year 2022-23 7
Method of Assessment Apportionment 9
Method of Apportionment 9
Discussion of Benefit 9
Special Benefit 11
General Versus Special Benefit 13
Benefit Finding 14
Zones of Benefit 17
Method of Apportionment 20
Residential Properties 20
Vacant/Undeveloped Properties 20
Other Property Types 21
Annual Cost Indexing 22
Duration of Assessment 22
Appeals of Assessments Levied to Property 22
Assessment Funds Must Be Expended Within the District Area 23 Assessment 24
Assessment Diagram 26
Assessment Roll 28
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Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
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v
List of Tables
Table 1: FY 2022-23 Estimate of Costs................................................................................ 7 Table 2: Assessment Rate Determination........................................................................... 8 Table 3: Relative Benefit Levels........................................................................................ 13 Table 4: Zones of Benefit – Relative Levels....................................................................... 18 Table 5: FY 2022-23 Summary Cost Estimate ................................................................... 24
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City of Diamond Bar
Landscaping Assessment District No. 39
Engineer’s Report, Fiscal Year 2022-23
Introduction
Overview
The City of Diamond Bar (the “City”) services and maintains mini-parks, slopes and open space areas and other improvements (“Improvements”) in the Diamond Bar Hills area of the City. In order to fund the maintenance and operation (“Services”) of these projects and improvements, Landscaping Assessment District No. 39 was formed in 1985 by the County of Los Angeles prior to the incorporation of the City of Diamond Bar. Upon incorporation in 1989, the City assumed jurisdiction over the District. Since the passage of Proposition 218, the assessments for this existing District cannot be increased beyond the previously approved amount of $236.00 per parcel. This assessment amount does not generate sufficient revenue to fund the District’s improvements and services, and the annual shortfalls have been funded by the City’s General Fund.
The City Council has directed that a new assessment be proposed and voted on by property owners within the District in accordance with Proposition 218 (Article XIIIC and D or the California Constitution). Their intent is to replace the existing District No. 39 with a new District No. 39-2022 that would adhere to the existing boundary and include the same improvements and services. If approved, the existing District No. 39 will be dissolved.
This Engineer’s Report ("Report") was prepared to establish the budget for the Improvements (as described below) that will be funded by the proposed assessments and other revenue, and to determine the general and special benefits received from the Improvements by property within the District and the method of assessment apportionment to lots and parcels. This Report and the assessments have been made pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the "Act") and Article XIIID of the California Constitution (the “Article”).
Engineer’s Report and Continuation of Assessments
As required by the Act, this Report includes plans and specifications, a diagram or map of the District, the benefits received by property from the Improvements within the District, and the method of assessment apportionment to lots and parcels within the District.
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
2 If the Council approves this Engineer’s Report and the proposed Assessments by resolution, a ballot and notice will be mailed to each property owner as identified in the most recent equalized tax roll prepared by the Los Angeles County Assessor’s office. The resolution preliminarily approving the Engineer’s Report and mailed notice will include the date for a public hearing at which time all ballots must be received to be counted in accordance with Government Code Section 53753. The notice and ballots must be mailed at least 45 days prior to the public hearing.
At the appointed time and place, a public hearing is held for the purpose of allowing public testimony about the proposed Assessments. At this hearing, the Council will hear public testimony and tabulate all ballots turned in before the close of the public comment period of the public hearing. If it is determined that the assessment ballots submitted in opposition to the proposed Assessments do not exceed the assessment ballots submitted in favor of the Assessments (each ballot is weighted by the proportional financial obligation of the property for which the ballot is submitted) the Council may take action to approve the levying of Assessments for Fiscal Year 2022-23. If so confirmed and approved, the Assessments would be submitted to the Los Angeles County Auditor/Controller for inclusion on the property tax rolls for fiscal year 2022-23.
Legislative Analysis
Proposition 218
The Right to Vote on Taxes Act was approved by the voters of California on November 6, 1996 and is now Article XIIIC and XIIID of the California Constitution. Proposition 218 provides for benefit assessments to be levied to fund the cost of providing services and improvements, as well as maintenance and operation expenses to a public improvement which benefits the assessed property.
Silicon Valley Taxpayers Association, Inc. v Santa Clara County Open Space Authority (2008) 44 Cal. 4th 431
In July of 2008, the California Supreme Court issued its ruling on the Silicon Valley Taxpayers Association, Inc. v. Santa Clara County Open Space Authority (“SVTA”). This ruling is significant in that the Court clarified how Proposition 218 made changes to the determination of special benefit. The Court also found that:
➢ Benefit assessments are for special, not general, benefit ➢ The services and/or improvements funded by assessments must be clearly defined
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Engineer’s Report, Fiscal Year 2022-2023
Page
3 ➢ Special benefits are directly received by and provide a direct advantage to property in the Improvement District
➢ The assessment paid by property should be proportional to the special benefits it receives from the Improvements
Dahms v. Downtown Pomona Property (2009) 174 Cal. App. 4th 708 In Dahms v. Downtown Pomona Property (“Dahms”) the Court upheld an assessment that was 100% special benefit (i.e. 0% general benefit) on the rationale that the services and improvements funded by the assessments were directly provided to property in the assessment district. The Court also upheld discounts and exemptions from the assessment for certain properties.
Bonander v. Town of Tiburon (2009) 180 Cal. App. 4th 103 Bonander v. Town of Tiburon (“Bonander”), the 1st District Court of Appeal overturned a benefit assessment approved by property owners to pay for placing overhead utility lines underground in an area of the Town of Tiburon. The Court invalidated the assessments primarily on the grounds that the assessments had been apportioned to assessed property based on the costs within sub-areas of the assessment district instead of the overall cost of the improvements and the overall proportional special benefits.
Beutz v. County of Riverside (2010) 184 Cal. App. 4
th 1516
Steven Beutz v. County of Riverside (“Beutz”) the Court overturned an assessment for park maintenance in Wildomar, California, primarily because the general benefits associated with improvements and services were not explicitly calculated, quantified and separated from the special benefits.
Golden Hill Neighborhood Association v. City of San Diego (2011) 199 Cal.
App. 4th 416
On September 22, 2011, the San Diego Court of Appeal issued a decision on the Golden Hill Neighborhood Association v. City of San Diego appeal. This decision overturned an assessment for street and landscaping maintenance in the Greater Golden Hill neighborhood of San Diego, California. The court described two primary reasons for its decision. First, like in Beutz, the court found the general benefits associated with services were not explicitly calculated, quantified and separated from the special benefits. Second, the court found that the City had failed to record the basis for the assessment on its own parcels.
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
4 Compliance with Current Law
This Engineer’s Report is consistent with the SVTA decision and with the requirements of Article XIIIC and XIIID of the California Constitution because the Improvements to be funded are clearly defined; the benefiting property in the District enjoys close and unique proximity, access and views to the Improvements; the Improvements serve as an extension of usable land area for benefiting properties in the District and such special benefits provide a direct advantage to property in the District that is not enjoyed by the public at large or other property.
This Engineer’s Report is consistent with Beutz, Dahms and Greater Golden Hill because the Improvements will directly benefit property in the District and the general benefits have been explicitly calculated and quantified and excluded from the Assessments. The Engineer’s Report is consistent with Bonander because the Assessments have been apportioned based on the overall cost of the Improvements and Services proportional special benefit to each property, rather than the proportional cost to the District to provide the Improvements to specific properties.
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
5 Plans & Specifications
The City maintains landscaping and other improvements in locations within the District’s boundaries. The work and improvements to be undertaken by Landscaping Assessment District No. 39-2022, (“District”), and the cost thereof paid from the levy of the annual Assessment provide special benefit to Assessor Parcels within the District as defined in the Method of Assessment herein. In addition to the definitions provided by the Landscaping and Lighting Act of 1972 (the “Act”), the work and improvements are generally described as mini-parks, slopes and open space areas within the District. The Assessment Diagram shows the location and extent of the Improvements to be installed, maintained or serviced by the proceeds from this Assessment District.
Installation, maintenance and servicing of Improvements, may include, but are not limited to, turf and play areas, landscaping, ground cover, shrubs and trees, irrigation systems, sidewalks, parking lots, lighting, fencing, entry monuments, basketball courts, tennis courts, other recreational facilities, graffiti removal and repainting, and labor, materials, supplies, utilities and equipment, as applicable, at each of the locations owned, operated or maintained by the District.
As applied herein, “Installation” means the construction of Improvements, including, but not limited to, land preparation (such as grading, leveling, cutting and filling), sod, landscaping, irrigation systems, walkways and drainage, lights, playground equipment, play courts, playing fields, recreational facilities and public restrooms. “Maintenance” means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of any improvement, including repair, removal or replacement of all or any part of any improvement; providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury; the removal of trimmings, rubbish, debris, and other solid waste, and the cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
“Servicing” means the furnishing of electric current, or energy, gas or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements, or water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
6 Incidental expenses include all of the following: (a) The costs of preparation of the report, including plans, specifications, estimates, diagram, and assessment; (b) the costs of printing, advertising, and the giving of published, posted, and mailed notices; (c) compensation payable to the County for collection of assessments; (d) compensation of any engineer or attorney employed to render services in proceedings pursuant to this part; (e) any other expenses incidental to the construction, installation, or maintenance and servicing of the Improvements; (f) any expenses incidental to the issuance of bonds or notes pursuant to Streets & Highways Code Section 22662.5; and (g) costs associated with any elections held for the approval of a new or increased assessment (Streets & Highways Code §22526).
Modifications to the District structure could include, but are not limited to, substantial changes or expansion of the Improvements provided, substantial changes in the service provided, modifications or restructuring of the District including annexation or detachment of specific parcels, revisions in the method of apportionment, or proposed new or increased assessments.
The assessment proceeds will be exclusively used for Improvements within the District plus incidental expenses.
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
7 Fiscal Year 2022-23 Estimate of Cost and Budget
Budget for Fiscal Year 2022-23
The 1972 Act provides that the total costs for providing the maintenance and servicing of the District Improvements and facilities can be recovered in the assessment spread including incidental expenses. The latter can include engineering fees, legal fees, printing, mailing, postage, publishing and all other costs identified with the District proceedings.
An estimate of District costs for fiscal year 2022-23 for the maintenance and servicing of the Improvements is provided below.
Table 1: FY 2022-23 Estimate of Costs
Expenditure Item Amount
Salaries & Benefits $ 27,000
Operating Expenses
Advertising 5,000
Utilities 141,500
Maintenance of Grounds/Buildings 36,000
Professional Services 6,000
Contract Services
Trail & Landscape Maintenance 151,000
Tree Maintenance 30,000
Weed/Pest Abatement 52,000
33% of all other costs 1
148,005
Estimated Expenditures $ 596,505
Contingencies/Reserves 10% 59,651
Estimated Expenditures $ 656,156
Revenue Item Amount
Direct Benefit Assessments $ 612,713
Carryover from Fund Balance 0
General Fund Contribution 6.62% 43,443
Estimated Revenues 2
$ 656,156
Additional Enhancement and Improvement
1. Approximately $63,100 of the FY 2022-23 Additional Enhancement and Improvement budget will be used to reimburse the General Fund for FY 2021- 22 balloting costs.
2. The Act requires that proceeds from the assessments must be deposited into a special fund that has been set up for the revenues and expenditures of the
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
8 District. Moreover, funds raised by the assessment shall be used only for the purposes stated within this Report. Any balance remaining at the end of the Fiscal Year, June 30, must be carried over to the next Fiscal Year. The District may also establish a reserve fund for contingencies and special projects as well as a capital improvement fund for accumulating funds for larger capital improvement projects or capital renovation needs. Any remaining balance would either be placed in the reserve fund or would be used to reduce future years' assessments.
Table 2 below shows how the assessment rates are determined including the estimated number of single-family equivalents (“SFE”) and how the costs of improvements are allocated to parcels in the various benefit zones as defined later in this Report.
Table 2: Assessment Rate Determination
Single-Family Equivalents Parcels SFE factor SFEs
Zone A 176 100.0% 176.00
Zone B 971 97.5% 946.73
Zone C 99 92.5% 91.58
Total 1246 1,214.30
Budget Allocation to Parcels Amount
Total Assessment Budget $ 612,713
Total SFEs 1,214.30
Assessment per SFE 1
$ 504.58
Zone A Assessment Rate $ 504.58
Zone B Assessment Rate $ 491.97
Zone C Assessment Rate $ 466.74
1. The rate shown here is for a single-family home or its equivalent. For the definition of the term SFE and rates for other types of property, see the section titled, “Method of Assessment Apportionment” and the sections following it in this report.
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Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
9 Method of Assessment Apportionment
Method of Apportionment
This section of the Engineer's Report explains the benefits to be derived from the Improvements and the methodology used to apportion the total assessment to properties within the District.
The District consists of certain assessor parcels within the boundaries as defined by the Assessment Diagram referenced in this report and the parcels identified by the Assessor Parcel Numbers listed with the levy roll. The parcel list includes all privately and publicly owned parcels as shown. The method used for apportioning the Assessment is based upon the relative special benefits to be derived by the properties in the District over and above general benefits conferred on real property or to the public at large. The Assessment is apportioned to lots and parcels in proportion to the relative special benefit from the Improvements. The apportionment of special benefit is a two-step process: the first step is to identify the types of special benefit arising from the Improvements and the second step is to allocate the Assessments to property based on the estimated relative special benefit for each type of property.
Discussion of Benefit
In summary, the Assessments can only be levied based on the special benefit to property.
This benefit is received by property over and above any general benefits. With reference to the requirements for assessments, Section 22573 of the Landscaping and Lighting Act of 1972 states:
"The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements." Proposition 218, as codified in Article XIIID of the California Constitution, has confirmed that assessments must be based on the special benefit to property and that the value of the special benefits must exceed the cost of the assessment:
"No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel."
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Engineer’s Report, Fiscal Year 2022-2023
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10 The following benefit categories summarize the types of special benefit to residential, commercial, industrial, and other lots and parcels resulting from the Improvements to be provided with the assessment proceeds. These types of special benefit are summarized as follows:
A. Proximity and access to Improved Landscaped Areas and Other Public Improvements within the District.
B. Improved Views within the District.
C. Extension of a property’s outdoor areas and green spaces for properties within close proximity to the Improvements.
D. Safety and Security within the District
E. Creation of individual lots for residential use that, in absence of the Assessments, would not have been created.
In this case, the recent SVTA v. SCCOSA decision provides enhanced clarity to the definitions of special benefits to properties from similar improvements in three distinct areas:
➢ Proximity
➢ Expanded or improved access
➢ Views
The SVTA v. SCCOSA decision also clarifies that a special benefit is a service or improvement that provides a direct advantage to a parcel and that indirect or derivative advantages resulting from the overall public benefits from a service or improvement are general benefits. The SVTA v. SCCOSA decision also provides specific guidance that park improvements are a direct advantage and special benefit to property that is proximate to a park that is improved by an assessment:
The characterization of a benefit may depend on whether the parcel receives a direct advantage from the improvement (e.g. proximity to a park) or receives an indirect, derivative advantage resulting from the overall public benefits of the improvement (e.g. general enhancement of the district’s property values).
Proximity, improved access and views, in addition to the other special benefits listed herein further strengthen the basis of these assessments.
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Engineer’s Report, Fiscal Year 2022-2023
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11 Moreover, the Dahms decision further clarified that certain services and improvements funded by assessments, that are over and above what otherwise would be provided and that other property in general and the public do not share or receive are 100% special benefit. The assessment-funded services upheld by Dahms included streetscape maintenance and security services.
Special Benefit
SCI assessment engineers have identified the following special benefits:
Proximity and Access to Improved Landscaped Areas within the District Only the specific properties within close proximity to the Improvements are included in the District. The District has been narrowly drawn to include the properties that receive special benefits from the Improvements. Therefore, property in the District enjoys unique and valuable proximity and access to the Improvements that the public at large and property outside the District do not share.
In absence of the Assessments, the Improvements would not be provided, and the public improvements funded in the District would be degraded due to insufficient funding for maintenance, upkeep and repair. Therefore, the Assessments provide Improvements that are over and above what otherwise would be provided. Improvements that are over and above what otherwise would be provided do not by themselves translate into special benefits but when combined with the unique proximity and access enjoyed by parcels in the District, they provide a direct advantage and special benefit to property in the District.
Improved Views within the Assessment District
The City, by maintaining permanent public improvements funded by the Assessments in the District, provides improved views to properties in the District. The properties in the District enjoy close and unique proximity, access and views of the specific Improvements funded in the District; therefore, the improved and protected views provided by the Assessments are another direct and tangible advantage that is uniquely conferred upon property in the District.
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12 Extension of a Property’s Outdoor Areas and Green Spaces for Properties within Close Proximity to the Improvements
In large part because it is cost prohibitive to provide large open land areas on property in the District, the residential, commercial, and other benefiting properties in the District do not have large outdoor areas and green spaces. The Improvements within the District provide additional outdoor areas that serve as an effective extension of the land area for proximate properties because the Improvements are uniquely proximate and accessible to property in close proximity to the Improvements. The Improvements, therefore, provide an important, valuable and desirable extension of usable land area for the direct advantage and special benefit of properties in the District because such properties have uniquely good and close proximity to the Improvements.
Safety and Security within the Assessment District
The City, through proper installation, maintenance and servicing of public and private improvements funded by the Assessments in the District, provides increased security and safety by preventing crime and suppressing fire. For parks and recreation Improvements, proper lighting and well-kept landscapes help to deter crime and vandalism. Other landscaped area activities such as slope maintenance and brush clearing provide critical fire suppression.
Creation of Individual Lots for Residential Use that, in Absence of the Assessments, Would Not Have Been Created
In the District, the original owner/developer(s) of the property within the District agreed unanimously to the Assessments. The Assessments provide the necessary funding for improvements that were required as a condition of development and subdivision approval. Therefore, such Assessments allowed the original property to be subdivided and for development of the parcels to occur. As parcels were sold, new owners were informed of the Assessments through the title reports, and in some cases, through Department of Real Estate “White Paper” reports that the parcels were subject to assessment. Purchase of property was also an “agreement” to pay the Assessment.
Therefore, in absence of the Assessments, the lots within most of the District would not have been created. These parcels, and the improvements that were constructed on the parcels, receive direct advantage and special benefit from the Assessments.
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
13 Summary of Relative Weight of Benefit Factors
A solid argument could be made that the Creation of Individual Lots benefit comprises 100% of the benefit because the Improvements were incorporated into the original planning and design of the subdivision, and thus were deemed to be necessary and required for the development of the lot. Without those Improvements and associated benefit, the lots would not have been created in the first place. Nevertheless, four other definitive benefits accruing to the parcels within the District are identified, and an allowance should be made within the overall relative importance of benefits. The relative benefit level of the five identified benefits used in this Report is shown below.
Table 3: Relative Benefit Levels
Benefit Category
Proximity & Access 10%
Views 10%
Outdoor Area Extension 10%
Safety & Security 10%
Creation of Lots 60%
TOTAL Benefit 100%
Relative Weight
General Versus Special Benefit
Article XIIIC of the California Constitution requires any local agency proposing to increase or impose a benefit assessment to “separate the general benefits from the special benefits conferred on a parcel.” The rationale for separating special and general benefits is to ensure that property owners subject to the benefit assessment are not paying for general benefits. An assessment can fund special benefits but cannot fund general benefits. Accordingly, a separate estimate of the special and general benefit is given in this section.
In other words:
Total
Benefit
=
General
Benefit
+
Special
Benefit
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
14 There is no widely accepted or statutory formula for general benefit. General benefits are benefits from improvements or services that are not special in nature, are not “particular and distinct” and are not “over and above” benefits received by other properties. SVTA vs. SCCOSA provides some clarification by indicating that general benefits provide “an indirect, derivative advantage” and are not necessarily proximate to the improvements.
In this Report, the general benefit is liberally estimated and described, and then budgeted so that it is funded by sources other than the Assessment.
The starting point for evaluating general and special benefits is the current, baseline level of service. The Assessment will fund Improvements “over and above” this general, baseline level and the general benefits estimated in this section are over and above the baseline.
A formula to estimate the general benefit is listed below:
General
Benefit =
Benefit to Real
Property Outside the
Assessment District
+
Benefit to Real
Property Inside the
Assessment District
that is Indirect and
Derivative
+
Benefit to the
Public at Large
Special benefit, on the other hand, is defined in the state constitution as “a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large.” The SVTA v. SCCOSA decision indicates that a special benefit is conferred to a property if it “receives a direct advantage from the improvement (e.g., proximity to a park).” In these Assessments, as noted, properties in the District have close and unique proximity, views and access to the Improvements and uniquely improved desirability and other benefits from the Improvements, and the public at large does not receive significant benefits because they do not have proximity, access or views of the Improvements. Therefore, the overwhelming proportion of the benefits conferred to property is special and is only minimally received by property outside the Districts or the public at large.
Benefit Finding
Quantification of General Benefit
In this section, the general benefit from landscaping and other types of Improvements is liberally estimated and described, and then budgeted so that it is funded by sources other than the Assessment.
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
15 Benefit to Property Outside the Assessment Districts Properties within the District receive almost all the special benefits from the Improvements because properties in the District enjoy unique close proximity and access to the Improvements that is not enjoyed by other properties or the public at large.
However, certain properties within the proximity/access radius of the Improvements, but outside of the boundaries of the District, may receive some benefit from the Improvements. Since this benefit is conferred to properties outside the District boundaries, it contributes to the overall general benefit calculation and will not be funded by the Assessments. The general benefit to property outside of the District is calculated with the parcel and data analysis performed by SCI Consulting Group.
Since certain properties outside the District enjoy close proximity and access to the Improvements cannot be assessed by the District, this is a form of general benefit to other property. There are eight parcels outside the District that lie within a half mile travel distance of one of mini parks within the District. In addition, there are 79 parcels outside the District that are directly adjacent to areas where brush clearing activity is performed by the District. The benefits conferred to these properties do not include the Lot Creation benefit factor, therefore the benefit is reduced by 60%. The general benefit to property outside of the District is calculated as follows.
87 Parcels Outside District
1,246 Parcels In the District
40% Benefit Factor
87 87 + 1,246
x 40%
Assumptions:
Calculation:
General Benefit to Property Ouside the District
= 2.61%
Benefit to Property Inside the Assessment Districts that is Indirect and Derivative
The “indirect and derivative” benefit to property within the District is particularly difficult to calculate. A solid argument can be presented that all benefit within the District is special because the other Improvements are clearly “over and above” and “particular and distinct” when compared with the baseline level of service and the unique proximity, access and views of the other Improvements enjoyed by benefiting properties in the District.
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
16 Nevertheless, the SVTA vs. SCCOSA decision indicates there may be general benefit “conferred on real property located in the district” A measure of the general benefits to property within the Assessment area is the percentage of land area within or directly abutting the District that is publicly owned and used for regional purposes such as regional parks, major roads, rail lines and other regional facilities because such properties used for regional purposes could provide indirect benefits to the public at large.
Approximately 1.51% of the land area in the District is used for such regional purposes, so this is a measure of the general benefits to property within the District.
Benefit To The Public At Large
The general benefit to the public at large can be estimated by the proportionate amount of time that the District’s Improvements are used and enjoyed by individuals who are not residents, employees, customers or property owners in the District. There are two ways in which the public at large can enjoy the improvements, with each counting for half the general benefit: use of parks, and pass-by trips where landscaped areas can be viewed.
In the case of the mini parks that serve primarily the neighborhood, City staff estimate that approximately 10% of the users do not live, work or own property in the District. The general landscape improvements are typically along slopes and open space areas, out of view of the general public, so no general benefit is conferred for views of landscaping.
Finally, the general benefits conferred to the public at large does not include the benefit of lot creation, so this benefit is further reduced by half. Therefore, we find that ((50% of 10%) x 50% =) 2.50% of the benefits from the Improvements are general benefits to the public at large.
Total General Benefits
Using a sum of these three measures of general benefit,
2.61% Outside the District
1.51% Inside the District
2.50% Public At Large
6.62% Total General Benefit
Landscaping General Benefit Calculation
we find that approximately 6.62% of the benefits conferred by the Improvements may be general in nature and should be funded by sources other than the assessment.
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
17 Zones of Benefit
The boundaries of the District were developed in conjunction and concurrent with the planning and design of the subdivisions and Improvements, and thus include only the properties in the City of Diamond Bar that are proximate to the Improvements and that would materially benefit from the Improvements. Certain other properties surrounding the District were not part of the designed association between the Improvements and the assessed areas and are generally less proximate to the Improvements. In other words, the boundaries of the District have been narrowly drawn to include only properties that will specially benefit from the Improvements and would receive a declining level of service if the Assessments were not approved.
The SVTA decision indicates:
“In a well-drawn district — limited to only parcels receiving special benefits from the improvement — every parcel within that district receives a shared special benefit. Under section 2, subdivision (i), these benefits can be construed as being general benefits since they are not ‘particular and distinct’ and are not ‘over and above’ the benefits received by other properties ‘located in the district.’ “We do not believe that the voters intended to invalidate an assessment district that is narrowly drawn to include only properties directly benefiting from an improvement. Indeed, the ballot materials reflect otherwise. Thus, if an assessment district is narrowly drawn, the fact that a benefit is conferred throughout the district does not make it general rather than special. In that circumstance, the characterization of a benefit may depend on whether the parcel receives a direct advantage from the improvement (e.g., proximity to park) or receives an indirect, derivative advantage resulting from the overall public benefits of the improvement (e.g., general enhancement of the district’s property values).”
In the District, the benefit that each parcel receives from the Improvements is direct, and the boundaries are narrowly drawn to include only parcels that benefit from the Assessment. However, proximity to the improvements varies somewhat within the District. In order to most conservatively assure that Assessments are proportional to the relative benefits in the District, three zones have been created:
A. In the area south of Grand Avenue the concentration of landscaped areas (brush and slopes) as well as mini parks is the greatest.
B. In the area north of Grand Avenue but south of Pantera Park there is less concentration of landscaped slopes and brush-cleared areas, but still a high concentration of mini parks.
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
18 C. In the area around and north of Pantera Park there is less concentration of landscaped slopes and brush-cleared areas and no mini parks within a half mile.
Based on the varying characteristics of these three distinct zones, each of the five benefit categories have been assigned a benefit factor to estimate the overall relative benefit.
Using Zone A as the benchmark (100%), the other two zones derive less benefit due to the proximity of relatively fewer improvements. This estimation is summarized below.
Table 4: Zones of Benefit – Relative Levels
Benefit Category Weight
Factor Benefit Factor Benefit Factor Benefit
Proximity & Access 10% 100% 10.0% 75% 7.5% 75% 7.5%
Views 10% 100% 10.0% 100% 10.0% 75% 7.5%
Outdoor Area Ext. 10% 100% 10.0% 100% 10.0% 75% 7.5%
Safety & Security 10% 100% 10.0% 100% 10.0% 100% 10.0%
Creation of Lots 60% 100% 60.0% 100% 60.0% 100% 60.0%
Relative Benefit 100.0% 97.5% 92.5%
Zone A Zone B Zone C
A map of these zones is shown on the following page.
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
19 6.1.c
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
20 Method of Apportionment
As previously discussed, the proposed Assessments will provide comprehensive Improvements that will clearly confer special benefits to properties in the proposed District. The allocation of special benefits to property is partially based on the type of property and the size of property. These benefits can also partially be measured by the occupants on property in the District because such parcel population density is a measure of the relative benefit a parcel receives from the Improvements. It should be noted that many other types of “traditional” assessments also use parcel population densities to apportion the Assessments. For example, the assessments for sewer systems, roads and water systems are typically allocated based on the population density of the parcels assessed. Therefore, the apportionment of benefit is reasonably based on the type of parcel, the size of parcels and the population density of parcels.
The next step in apportioning Assessments is to determine the relative special benefit for each property. This process involves determining the relative benefit received by each property in relation to a single-family home, or, in other words, on the basis of SingleFamily Equivalents (SFE). This SFE methodology is commonly used to distribute Assessments in proportion to estimated special benefit and is generally recognized as providing the basis for a fair and appropriate distribution of Assessments. For the purposes of this Engineer’s Report, all properties are assigned an SFE value, which is each property’s relative benefit in relation to a single-family home on one parcel. In this case, the "benchmark" property is the single-family detached dwelling which is one Single Family Equivalent or one SFE.
Residential Properties
In the District, there is only one type of residential property present: the single-family home. Other types of residential property, such as multifamily, apartments and condominiums, are not present. Furthermore, the property in the District is fully developed, has been stable since its original development in the late 1980s, and is zoned such that a change in that dominate land use is not expected in the future. As a result, there is no need for a detailed analysis of population densities to determine relative benefit for other types of residential properties. Each single-family residential property is assigned one SFE.
Vacant/Undeveloped Properties
While there are currently no vacant or undeveloped properties in the District, the following discussion is included in the event that properties become vacant in the future.
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
21 The benefit to undeveloped properties is determined to be proportional to the corresponding benefits for similar type developed properties, but at a lower rate due to the lack of improvements on the property. A measure of the benefits accruing to the underlying land is the average value of land in relation to Improvements for developed property. An analysis of the assessed valuation data from the City of Diamond Bar found that approximately 45% of the assessed value of improved properties is classified as the land value. It is reasonable to assume, therefore, that approximately 45% of the benefits are related to the underlying land and 55% are related to the improvements and the dayto-day use of the property. Using this ratio, the SFE factor for vacant/undeveloped parcels is 0.45 per parcel.
Other Property Types
Notwithstanding the foregoing discussion, there are four other types of property uses to be considered: School, municipal park, water utility, and open space. These are discussed below.
School Property: Pantera Elementary School lies within the District and may derive some benefit from the Improvements. However, all benefits that may be derived from the Improvements are included in the General Benefits calculation noted earlier. Therefore, the School accrues no further Special Benefit and is not assessed a fee.
Municipal Park: Pantera Park lies partly within the District. However, all benefits that may be derived from the improvements are included in the General Benefits calculation noted earlier. Therefore, the park accrues no further special benefit and is not assessed a fee.
Water Utility: The Walnut Valley Water District owns a parcel with two water tanks used to supply water for domestic use and fire protection. This property has no people stationed on-site and derives no benefit in any category. Therefore, it is not assessed a fee.
Open Space: The open space parcels that lie within the District are part of the improvements (views, safety & security, etc.) Therefore, these parcels are not assessed a fee.
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
22 Annual Cost Indexing
The assessment shall be subject to an adjustment tied to the Consumer Price Index-U for the Los Angeles-Riverside-Orange County area as of December of each succeeding year (the “CPI”). The maximum authorized assessment rate is equal to the maximum assessment rate in the first fiscal year the Assessment was levied adjusted annually by the change in CPI.
Duration of Assessment
It is proposed that the Assessments, if approved by property owners, will be continued every year after their formation, so long as the public Improvements need to be maintained and improved, and the City requires funding from the Assessments for these Improvements in the District. As noted previously, the Assessment can continue to be levied annually after the City Council approves an annually updated Engineer’s Report, budget for the Assessment, Improvements to be provided, and other specifics of the Assessment. In addition, the City Council must hold an annual public hearing to continue the Assessment.
Appeals of Assessments Levied to Property
Any property owner who feels that the Assessment levied on the subject property is in error as a result of incorrect information being used to apply the foregoing method of assessment may file a written appeal with the City of Diamond Bar City Manager or his or her designee. Any such appeal is limited to correction of an Assessment during the thencurrent Fiscal Year and applicable law. Upon the filing of any such appeal, the City Manager or his or her designee will promptly review the appeal and any information provided by the property owner. If the City Manager or his or her designee finds that the Assessment should be modified, the appropriate changes shall be made to the Assessment Roll. If any such changes are approved after the Assessment Roll has been filed with the County for collection, the City Manager or his or her designee is authorized to refund to the property owner the amount of any approved reduction. Any dispute over the decision of the City Manager or his or her designee shall be referred to the Diamond Bar City Council, and the decision of the City Council shall be final.
6.1.c
Packet Pg. 107
City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
23 Assessment Funds Must Be Expended Within the District Area The net available Assessment funds, after incidental, administrative, financing and other costs shall be expended exclusively for Improvements within the boundaries of the District or as described herein, and appropriate incidental and administrative costs as defined in the Plans and Specifications section.
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Packet Pg. 108
City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
24 Assessment
WHEREAS, the City of Diamond Bar directed the undersigned engineer of Work to prepare and file a report presenting an estimate of costs, a Diagram for the District and an assessment of the estimated costs of the Improvements upon all assessable parcels within the District;
NOW, THEREFORE, the undersigned, by virtue of the power vested in me under the Act, Article XIIID of the California Constitution, and the order of the City of Diamond Bar City Council, hereby makes the following Assessment to cover the portion of the estimated cost of the Improvements, and the costs and expenses incidental thereto to be paid by the District.
The amount to be paid for said Improvements and the expense incidental thereto, to be paid by the District for the Fiscal Year 2022-23 is generally as follows:
Table 5: FY 2022-23 Summary Cost Estimate
Salaries & Benefits $ 27,000
Operating Expenses & Services 421,500
Capital Improvements / Reserves 207,656
Total for Services $ 656,156
Less General Fund Contribution (43,443)
Less Carryover 0
Net Amount to Assessments $ 612,713
As required by the Act, an Assessment Diagram of the District is hereto attached and incorporated herein by reference. The distinctive number of each parcel or lot of land in the District is its Assessor Parcel Number appearing on the Assessment Roll.
I do hereby assess and apportion the net amount of the cost and expenses of the Improvements, including the costs and expenses incident thereto, upon the parcels and lots of land within the District, in accordance with the special benefits to be received by each parcel or lot, from the Improvements, and more particularly set forth in the Estimate of Cost and Method of Assessment in the Report.
The Assessment is made upon the parcels or lots of land within the District in proportion to the special benefits to be received by the parcels or lots of land, from the Improvements.
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
25 Each parcel or lot of land is described in the Assessment Roll by reference to its parcel number as shown on the Assessor's Maps of the County of Los Angeles for the Fiscal Year 2022-23. For a more particular description of the property, reference is hereby made to the deeds and maps on file and of record in the office of the County Recorder of the County.
I hereby will place opposite the Assessor Parcel Number for each parcel or lot within the Assessment Roll, the amount of the assessment for the Fiscal Year 2022-23 for each parcel or lot of land within the District.
Dated: December 20, 2021
Engineer of Work
By
Jerry Bradshaw, License No. C48845
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
26 Assessment Diagram
The District boundary and the parcels to be assessed in Landscaping Assessment District No. 39-2022 are shown on the Assessment Diagram, which is on file with the City Clerk of the City of Diamond Bar and includes all those properties included in the original formation of the District and subsequent annexations. The following Assessment Diagram is for general location only and is not to be considered the official boundary map. The lines and dimensions of each lot or parcel within the District are those lines and dimensions as shown on the maps of the Assessor of the County of Los Angeles, for Fiscal Year 2022-23, and are incorporated herein by reference, and made a part of this Diagram and this Report.
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
27 6.1.c
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City of Diamond Bar
Landscaping Assessment District No. 39-2022
Engineer’s Report, Fiscal Year 2022-2023
Page
28 Assessment Roll
An Assessment Roll (a listing of all parcels assessed within the District and the amount of the Assessment) will be filed with the City Clerk and is, by reference, made part of this Report and is available for public inspection during normal office hours at the City Hall at 21810 Copley Drive, 2nd floor, Diamond Bar, California 91765.
Each lot or parcel listed on the Assessment Roll is shown and illustrated on the latest County Assessor records and these records are, by reference, made part of this Report.
These records shall govern for all details concerning the description of the lots or parcels.
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Why Did You Receive This Ballot?
Your property in the Diamond Bar Hills/Pantera Park
area lies within Landscape Assessment District No. 39 as established by the original developer in 1985. The District was set up to fund maintenance services on private and
public property that include fire brush clearing, shrub and ground cover care, weed abatement, pest and vector
control, and litter and debris removal. Funds go to the City of Diamond Bar, who in turn manages all the landscaping services. In some senses, the City is acting as a master home owner’s association.
For the past 36 years the maixium allowable assessment
had been $236 per year, which no longer generates enough revenue to perform the necessary work. Under Proposition 218, any increases in assessments must be approved by
property owners through a ballot process. However, in 2019 property owners soundly defeated an initiative to increase this amount, after which the City began the process to
dissolve the District in early 2021. This action would put the responsibility of most maintenance on property owners.
In response to residents’ urging, the City has agreed to once again embark on a process to increase assessments to a
level that would fully fund the work. Property owners are now being asked to bring revenues in line with expenses so the District is self-supporting once again. The enclosed ballot is how you, as a property owner, can vote on the proposed increase in assessment from the current $236 to the new amount listed on your ballot (ranging from $466.74 to $504.58).
• A YES vote means a new District will be created by the City to fund this maintenance.
• A NO vote means most maintenance formerly performed
by the City would become the responsibility of property owners as of July 2022
CITY OF DIAMOND BAR
LANDSCAPE ASSESSMENT DISTRICT No. 39-2022
OFFICIAL NOTICE AND BALLOT INFORMATION GUIDE
Neighborhood mini-parks are important ameniƟ es that require constant maintenance and upkeep
What Does This Funding Provide?
Daily: Every day, City contractors inspect district areas and carry out a variety of maintenance work that includes debris and litter removal, playground cleanup, irrigation system checkup and repairs.
Weekly or Bi-Weekly: Every week April through November, City contractors mow, edge and trim landscaping
that includes turf, shrub and ground cover areas. Work
frequency switches
t o b i - w e e k l y
December through
March.
Annually or AsNeeded: Once a year
or as needed, City
contractors perform
f i r e - p r e v e n t i v e
b r u s h c l e a r a n c e
that includes cutting
down and removing
overgrown weeds
and dead vegetation
o n h i l l s i d e s a n d
ca nyo n s c l o s e to
h o m e s . R o d e n t ,
insect and disease
c o n t r o l w i t h i n
landscaped areas
i s h a n d l e d w h e n
necessary.
All Ballots must be received on or before March 15, 2022 to be counted.
Public Hearing on March 15, 2022
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How Was the New Assessment
Determined?
The total annual cost of maintenance and servicing of
improvements within the Landscape Assessment
District No. 39-2022 to be funded by the assessments
is allocated to each property based on the special
benefit received. The benefit to each parcel was
estimated based on the property type and location.
An Engineer’s Report describing the proposed services
and improvements, method of assessment, special
benefits, budgets, and proposed assessment for each
parcel is available for review from the Diamond Bar
City Clerk’s Office or at www.diamondbarca.org/LAD39.
Public Hearing
A public hearing will be held on Tuesday, March 15, 2022, at 6:30 p.m. in the Diamond Bar City Hall, Windmill Room, first floor, located at 21810 Copley Drive, Diamond Bar, California. You are invited to attend the public hearing.
Tabulation of the returned ballots will commence after the close of the public input portion of the hearing, and the results of the tabulation are expected to be announced
later that evening.
Continued from front page
Maintaining V-ditches helps keep slopes safe and stable Ballot Instructions
Your ballot on this matter is important because only
returned ballots will be counted. To complete the enclosed ballot, mark the oval next to either Yes or No, sign the ballot, fold it in half, place it in the provided postagepaid return envelope, and place it in the mail so it is received on or before the public hearing date
of March 15, 2022. Only official ballots which
are signed and marked with the property owner’s
support or opposition, and are received before the
end of the public input portion of the public hearing
on Tuesday, March 15, 2022, will be counted.
If you lose your ballot, require a replacement ballot,
or want to change your vote, call the Diamond Bar
City Clerk’s office at (909) 839-7000 for another
ballot. See the enclosed ballot for additional
instructions. Ballots are weighted by the proposed
amount of assessment and will be tabulated
accordingly. The assessment shall not be imposed
if, upon the conclusion of the public hearing, ballots
submitted in opposition to the assessment exceed
the ballots submitted in favor of the assessment,
with ballots weighted according to the proportional
financial obligation of the affected property.
Additional Detailed Information Available
An Engineer’s Report describing the proposed improvements, method of assessment, budgets and proposed assessments
is available for review at the Diamond Bar City Clerk’s offi ce located at 21810 Copley Drive, Diamond Bar, California, at (909) 839-7000, or online at www.diamondbarca.org/LAD39.
The City’s website also provides answers to frequently asked quesƟ ons regarding the District and the proposed increased assessment.
Will This Assessment Increase in the
Future?
If approved, the proposed assessment will continue
annually. After Fiscal Year 2022-23, the assessment can only be adjusted in an amount up to the change in the
Los Angeles-Riverside-Orange County area Consumer
Price Index (CPI). This annual adjustment, which must
be reviewed and approved annually at a public meeting
of the City of Diamond Bar City Council, will help
keep the assessment revenues in line with the cost of
providing landscaping maintenance in future years.
H o w M u c h I s t h e
Proposed Assessment?
The proposed assessment is
printed on the Official Ballot
included with this notice and
information guide. The District
is divided up into three zones
ref l e c t i n g d i ffe re nt l e ve l s
of improvements. In Zone A
(south of Grand Avenue), the
annual rate is $504.58; in Zone
B (north of Grand Avenue and
south of Pantera School) the
annual rate is $491.97; and
in Zone C (around and north
of Pantera School) the annual
rate is $466.74. If the measure
is approved, the total amount
collected through assessments
will be approximately $612,713 in Fiscal Year 2022-23. A map showing the zones is above. For a detailed breakdown of the revenue sources and specific expenses, refer to the Engineer’s Report for FY 22-23, which can be obtained
from the Diamond Bar City Clerk’s Office or online at www. diamondbarca.org/LAD39.
如需普通话信息，请联系[email protected] 한국어로 된 정보를 원하시면 [email protected]에 문의하세요
6.1.d
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Agenda #: 6.2
Meeting Date: January 18, 2022
TO: Honorable Mayor and Members of the City Council
FROM: Daniel Fox, City Manager
TITLE: COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) PROGRAM ALLOCATIONS FOR FISCAL YEAR 2022/2023.
STRATEGIC
GOAL: Responsible Stewardship of Public Resources
RECOMMENDATION:
A. Open the public hearing to receive public testimony; B. Close the public hearing; and
C. Adopt Resolution No. 2022-05 approving the Community Development Block Grant Funding Allocations for Fiscal Year 2022/2023.
FISCAL IMPACT:
Fiscal Year 2022/2023 funding for the Community Development Block Grant (CDBG) Program is estimated at $275,819, and is received from the Federal Government on a reimbursement basis. Approval of the 2022/2023 CDBG funding allocations will be incorporated into the Fiscal Year 2022/2023 City Budget. The CDBG Program does not impact the City's General Fund budget.
BACKGROUND:
By way of a Cooperative Agreement, the City of Diamond Bar is one of 48 participating cities served by the Los Angeles County Development Authority (LACDA) CDBG Program. The CDBG Program was established through the Housing and Community Development Act of 1974. The primary goals of the CDBG program are to provide for the development of viable urban communities by providing decent housing and a suitable living environment and expanding economic opportunities, principally for persons of low and moderate income. Eligible CDBG projects are those that meet one of the following national objectives for the program:
6.2 Packet Pg. 116
• Benefiting low- and moderate-income persons;
• Addressing slums or blight; or
• Meeting a particular urgent community development need.
The projects must also fall within one of the eligible activity categories, which include acquisition of real property for an eligible use; acquisition, construction, and rehabilitation of public facilities; demolition and clearance of deteriorated buildings; community service for low- and moderate-income households; removal of barriers that restrict the mobility for elderly or disabled persons; or special economic development activities.
Funds may be used for a variety of community development activities, such as public services, ADA retrofit and improvements for parks, public works projects, and home improvement programs. The funds may only be used within low and moderate-income census tracts (of which the City has none) and/or to benefit low and moderate-income persons and/or presumed eligible persons (elderly or disabled).
Diamond Bar’s preliminary funding allocation for Fiscal Year 2022/23 is $230,359. In addition to the annual allocation, $45,460 will be available from the following sources:
• $25,460 from prior year project savings.
• $40,000 from two Home Improvement Program deferred loan repayments.
Total funding for the FY 2022/23 CDBG program is thus $295,819.
LACDA anticipates notification of the final allocation during the first quarter of 2022.
The CDBG Program has experienced funding adjustments in prior years, so the City should be prepared to accommodate a federal funding adjustment that could affect LACDA’s final allocations. In the event that the final allocation is higher or lower than this report’s estimate by 25% or less, the draft resolution provides authorization for the City Manager to administratively adjust the individual program allocations. Should the final allocation vary by more than 25%, City Council approval of any program allocation changes would be required.
The City’s approved projects and budget must be submitted to the LACDA by February 1, 2022. The City of Diamond Bar’s projects and budget will ultimately become part of the Los Angeles County’s CDBG program application to the U.S. Department of Housing and Urban Development (HUD).
Distribution of Funds
The City’s allocation of CDBG funds is subject to the following distribution limits:
• 20% of new allocations to support community service programs for eligible persons. • 80% of new allocations toward public works and housing projects that directly benefit eligible persons (e.g., ADA improvements for sidewalks and parks, and deferred loans for home improvements).
6.2 Packet Pg. 117
• Unallocated funds, including deferred loan repayments and carryovers from the prior fiscal year may be used to fund eligible public works and housing projects.
The cost of project administration and contract compliance services are charged on a project-based model which allows the City use CDBG funds to pay for costs associated with meeting the regulatory requirements on a per project basis. CDBG project administration is being implemented by City staff with assistance from the City’s consultant, Diana Cho and Associates. Project management for the CDBG-funded Home Improvement Program is performed by FRJ & Associates on behalf of the City.
DISCUSSION:
The recommended project funding is based on the applications submitted and the estimated availability of funds. The City provides support to the projects that receive funding with technical assistance and monitoring to ensure compliance. The City is responsible for overseeing the operations of all the subrecipient supported activities, including compliance with all applicable federal requirements and for monitoring the achievement of performance goals.
Current Fiscal Year CDBG Projects and Allocations ($335,387) As part of its budget submittal to the LACDA, the City must describe the programs that are currently being implemented and how those programs are meeting the goals and objectives established by the City. The programs funded for the current fiscal year, as amended, are thus summarized below:
o Senior Programming ($46,072) – These programs normally include information and referral, physical mobility classes, seminars, arts and crafts, game days, senior excursions, and special events, as well as partially subsidizing the salary of a Recreation Specialist. General Insurance has been purchased for the senior groups utilizing the Heritage Park Community Center and Diamond Bar Center. More than 500 seniors participate in the various programs and activities offered by the City.
Senior programming incorporated virtual learning, recreation and other remote activities in response to COVID-19 restrictions.
o Home Improvement Program (HIP) ($110,796) – The HIP offers deferred loans to eligible low- and moderate-income homeowners of single-family detached housing for necessary home improvements, as well as repairs to mitigate building and safety code deficiencies and/or violations. The City’s HIP policies provide interest-free, deferred loans of up to $20,000 to eligible households. Loans become payable when the homes are sold or refinanced. As of the publication of this report, two (2) projects were completed during the current fiscal year, three (3) projects have been approved and are entering the bidding phase, and three (3) additional projects are currently under review.
o Area 2 Residential Neighborhood ADA Curb Ramp Improvements Project ($178,519) – Area 2 is bounded by Grand Avenue, Diamond Bar Boulevard, Pathfinder Road, the 57 Freeway and the 57/60 Confluence, as illustrated below.
6.2 Packet Pg. 118
This CIP project provides ADA accessibility to existing sidewalks through the construction of 24 ADA-compliant curb ramps at various locations where no curb ramps or substandard curb ramps exist. Area 2 was initially funded for FY 20/21, but the monies were repurposed in June of 2020 to provide Business Recovery Program grants.
Proposed CDBG Projects and Allocations for FY 2022/23
Federal regulations require CDBG funds to be allocated and expended within three (3) years. In addition, the LACDA strongly encourages participant cities to earmark all monies as soon as feasible.
As stated in the Background section of this report, the CDBG funding estimate for FY 2022/2023 is $275,819. The breakdown for the estimated funds is as follows:
New annual allocation $230,359
Prior year unallocated/reprogrammed funds 25,460
HIP loan repayments 40,000
Total estimated CDBG funds for FY 2020/21 $295,819
N
6.2 Packet Pg. 119
Program Selection Process
On October 15, 2021, the City posted a notice on its website to inform organizations that it was accepting applications for program funding through November 19, 2021.
Applications from the City and from the City’s five active senior clubs were received during the application period to support the following programs and projects for the next fiscal year:
1. Senior Programs
2. Home Improvement Program
3. Area 3 Residential Neighborhood Curb Ramps
Funds requested from these three applications total $322,688, which is $26,869 more than the estimated available funds. The recommended distribution of CDBG monies to utilize the entire funding estimate is detailed below.
Public Services/Senior Programs
The public service funding cap is $46,072, or 20% of the estimated new CDBG annual allocation for FY 2022/23.
The only application submitted for funding from this allocation was submitted by the Diamond Bar Parks and Recreation Department to support senior programming, and has requested $38,688 (see Attachment 2). The amount requested would leave the estimated allocation for this category with a surplus of $7,384.
The City’s Senior Programs are funded through the Parks and Recreation Department budget. The City Council has traditionally authorized a portion of the annual CDBG funding to be allocated to the Senior Programs budget.
As in prior years, the Senior Programs application proposes to accommodate several of the activities and supplies as requested by the Diamond Bar Senior Citizens Club, Diamond Bar Evergreen Senior Association, Sunshine Seniors Association, Diamond Age Senior Club, and Super Diamond Age Senior Club. The application also requests reimbursement for a portion of the City’s Senior Program Coordinator’s hours spent administering the programs, as well as for supplies purchased to host events at the Diamond Bar Center.
Recommendation
Since no other proposals in the Public Services category were received, staff recommends that the entire FY 2022/2023 funding estimate of $46,072 be allocated to Senior Programs. This amount will cover supplies and liability insurance, as well as CDBG project administration consultant costs and a portion of the Recreation Specialist salary.
6.2 Packet Pg. 120
Public Works and Housing
The allocation for Public Works and Housing projects includes $184,287 from the estimated FY 2022/2023 allocation (i.e., 80% of $230,359) and $65,460 in unallocated CDBG funds accumulated from project savings and loan repayments, for a total of $249,747.
Staff received two applications for funding from this category, which are included in Attachment 2:
1. The Diamond Bar Public Works Department requests $184,000 for the Area 3 Residential Neighborhood ADA Curb Ramps Improvement Project.
2. The Diamond Bar Community Development Department requests $100,000 for the Home Improvement Program.
The total funding requested from these two applications is thus $284,000, or $34,253 in excess of the estimated funding available in this category. o Area 3 Residential Neighborhood ADA Curb Ramp Improvements Project Area 3 is bounded by Pathfinder Road to the north, the City boundary with Rowland Heights to the west, the City boundary with unincorporated LA County to the south, and The Country to the east. The purpose of this CIP project is to provide ADA accessibility to existing sidewalks through the construction of ADA-compliant curb ramps at various locations where no curb ramps are presently provided.
6.2 Packet Pg. 121
The application requests $184,000 to construct 26 curb ramps to comply with the latest ADA requirements, as well as CDBG administration costs. o Home Improvement Program
As stated, the HIP provides deferred zero-interest loans of up to $20,000 to eligible low and moderate-income homeowners for necessary home improvements as well as repairs to mitigate building and safety code deficiencies and/or violations. The proposed allocation of $100,000 includes program administration funds for the HIP consultant.
Recommendation
Because estimated funds are not available to fully fund these two requests, and because participation in the Home Improvement Program has increased over the past two years, staff recommends that CDBG monies allocated for construction be appropriated as follows:
Area 2 Curb Ramp Project $ 149,747
Home Improvement Program $ 100,000
Total $ 249,747
SUMMARY OF RECOMMENDATIONS:
Total funding available for CDBG programs during the upcoming fiscal year is estimated
6.2 Packet Pg. 122
to be $295,819. The funding requests received total $322,688, or $26,869 in excess of the estimated allocation. Staff recommends the following distribution of funds, the total of which is equal to the estimated allocation:
FISCAL YEAR 2022/23 CDBG PROGRAM ALLOCATION RECOMMENDATIONS
PUBLIC SERVICES
Senior Programs $46,072
Public Services Subtotal $46,072
PUBLIC WORKS & HOUSING
Area 3 ADA Curb Ramp Improvements $149,747
Home Improvement Program 100,000
Public Works & Housing Subtotal $249,747
Total CDBG Funding Recommendation for FY 2022/23 $295,819 ESTIMATED FY 2019/20 FUNDS AVAILABLE $295,819
PREPARED BY:
REVIEWED BY:
Attachments:
1. 6.2.a Resolution No. 2022-05 Adopting the FY 2022/23 CDBG Budget
2. 6.2.b FY 2022/2023 CDBG Program Applications
6.2 Packet Pg. 123
RESOLUTION NO. 2022-05
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DIAMOND BAR, CALIFORNIA, APPROVING THE CITY’S COMMUNITY
DEVELOPMENT BLOCK GRANT PROGRAM FOR FISCAL YEAR
2022/2023.
WHEREAS, On August 22, 1974, the President of the United States signed into law the Housing and Community Development Act of 1974 (Act); and WHEREAS, the primary goals of Title 1 of the Act are the development of viable urban communities by providing decent housing and a suitable living environment, and expanding economic opportunities, principally for persons of low and moderate income; and
WHEREAS, the City of Diamond Bar has received notification of the availability of $230,359 in Fiscal Year 2022/2023 Federal Community Development Block Grant (CDBG) funds to further the attainment of these goals; and WHEREAS, the City has $65,460 in unallocated CDBG funds accumulated from project savings and deferred loan repayments; and
WHEREAS, the combined total of $295,819 in CDBG funds is available to use for FY 2022/2023 projects; and
WHEREAS, applications have been submitted from community organizations and City Departments for the utilization of these funds; and WHEREAS, the City has published information regarding eligible activities under the Act and met with all interested groups and conducted a public hearing to solicit comments and suggestions from the community for the utilization of these funds.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Diamond Bar as follows:
Section 1. The funding allocation for the 2022/2023 Program year shall be:
PUBLIC SERVICE $46,072
Senior Programming $46,072
PUBLIC WORKS AND HOUSING $249,747
Home Improvement Program (HIP) $100,000
Area 2 Residential Neighborhood ADA $149,747
Curb Ramps Improvements Project
6.2.a
Packet Pg. 124
Resolution No. 2022-05
2 Section 2. The City Manager is authorized and directed to submit the City’s final Planning Summary for Fiscal Year 2022/2023 to the County of Los Angeles, reflecting the funding allocations set forth herein. Should the City’s final allocation increase or decrease by twenty-five percent (25%) or less from the figures contained herein, including proceeds from HIP loan repayments, the City Manager is authorized to administratively adjust (i.e., increase or decrease) the revised funds to eligible activities as necessary. Should the final allocation differ by more than 25%, adjustments to fund allocations shall be subject to City Council review and approval.
Section 3. The City Manager is authorized to execute the contractual and related documents to be prepared by the County of Los Angeles that are required for the implementation of the projects/programs set forth herein.
Section 4. This Resolution shall take effect from and after the date of its passage and adoption.
PASSED, APPROVED, AND ADOPTED this 18th day of January, 2022.
CITY OF DIAMOND BAR
__________________________
Ruth M. Low, Mayor
ATTEST:
I, Kristina Santana, City Clerk of the City of Diamond Bar, California, do hereby certify that the foregoing Resolution was duly and regularly passed, approved and adopted by the City Council of the City of Diamond Bar, California at its regular meeting held on the 18th day of January, 2022, by the following vote:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
ABSTAINED: COUNCIL MEMBERS:
__________________________
Kristina Santana, City Clerk
6.2.a
Packet Pg. 125
MEMORANDUM
Parks and Recreation staff have reviewed the requests submitted for the allocation of CDBG funds for the 2022/23 FY and recommends the following allocation:
1. City Senior Program:
a. Program Supplies $2,640.00
b. Recreation Specialist salary $31,048.00
$33,688.00
Note: Remainder of City Senior Programs costs will be submitted in the proposed 2022/23 FY General Fund budget for review and consideration.
2. Liability Insurance for five Senior Clubs $5,000.00
Diamond Bar Senior Citizens Club
Diamond Bar Evergreen Senior Association
Sunshine Seniors Association
Diamond Age Senior Club
Super Diamond Age Senior Club
Note: CDBG funds for senior organizations are held by the City and paid as reimbursement after required documentation demonstrates CDBG eligibility of expenses.
Grand Total Recommended Senior Allocation: $38,688.00
To: Diana Cho, CDBG Consultant
From: Christy Murphey, Recreation Superintendent
cc: Ryan Wright, Parks and Recreation Director
Date: November 19, 2021
Re: CDBG Recommended Allocation for Senior Programs – 2022/23 Fiscal Year
6.2.b
Packet Pg. 126
CITY OF DIAMOND BAR
COMMUNITY DEVELOPMENT BLOCK GRANT
REQUEST FOR PROPOSALS
2022‐2023 PROGRAM YEAR
Funding is contingent upon the project's eligibility under the 1974 Housing and Community Development Act as amended and City Council approval. This application must be completed, and supplemental information regarding the organization and proposed project may be attached. The minimum funding request is $10,000 per project.
APPLICATION DEADLINE: Friday, November 19, 2021 3:00 p.m.
APPLICATION SUMMARY
Organization: City of Diamond Bar
Project Name: Senior
Programming
Amount
Requested:
$38,688.00
Location of Project: Diamond Bar Center, 1600 Grand Ave., Diamond Bar, CA 91765
Funds would be used to: Conduct educational and social programs to enrich the lives of local seniors.
These would include but not limited to: seminars, workshops, classes, special events and excursions.
GENERAL INFORMATION
Organization Address: 21810 Copley Drive City: Diamond Bar Telephone/Fax Number: 909.839.7074 E‐mail
Address:
[email protected]
Contact Person/Title: Christy Murphey, Recreation Superintendent
Officials authorized to represent organization and expend funds:
Name: Nancy Lyons Title: Mayor
Name: Dan Fox Title: City Manager
Federal I.D Number/Non‐Profit Status: 95‐4210629
This application is proposing a new existing X Project. (Check).
Has the project received past funding from the City of Diamond Bar?
YES
If yes, please identify the year/amount and source of
funding:
Funded annually, most recently
FY 2021/222
6.2.b
Packet Pg. 127
GOALS AND OBJECTIVE OF PROJECT
Provide a detailed description of the proposed project by describing precisely what is to be accomplished with the requested funds.
Provide Senior programming for up to 385 persons per day. Develop and conduct a variety of recreational and informational classes, seminars, workshops, and events which meet the diverse needs of the seniors in Diamond Bar.
Describe the specific purpose of the project; identify the problems the project is intended to solve, and the age group of those to be served.
Meet the human services and recreational needs of a senior population with diverse cultural backgrounds. Age groups to be served are 55 and over.
Identify and describe the geographic boundaries of the target area. (Attach a map if appropriate).
Primary services area is Diamond Bar. Neighboring communities are serviced as well.
PROJECT CLIENT PROFILE
Diamond Bar clients assisted in previous
year:
21,785 (This number was served in previous years not
necessarily last year due to COVID.)
Diamond Bar clients assisted which meet the low/moderate income requirements:
Presumed
benefit.
Diamond Bar clients expected to be assisted in new project year:
22,000
Describe the characteristics of client population in target area, including age, sex, income level, and ethnic background. Relate how the project will meet the federal requirements of benefiting low/moderate income persons.
6.2.b
Packet Pg. 128
The characteristics of client population in target area are seniors aged 55 and over. It is a mixed population by gender, however predominately female. The income level is presumed low to moderate and the ethnic background is 59% Asian and Pacific Islander, 27% White, 4% Black, 4% 2+ races and 6% other (including 80% non‐Hispanic or Latino and 20% Hispanic or Latino).
Is your organization familiar with the CDBG electronic client data requirements?
yes
Is your organization familiar with the CDBG reporting requirements? yes
FINANCIAL INFORMATION
Please attach a proposed budget of the project. Include all items that CDBG funds are being requested to be used for. Include all other sources of funding and the total budget of the organization.
I hereby certify that if funds are granted to our organization they will be used to benefit low and low/moderate income residents of the City of Diamond Bar. We understand that the formal agreement with the City will define other reporting provisions and federally required assurances.
Signature:
Title: Recreation Superintendent
Date:
6.2.b
Packet Pg. 129
PROJECTED GENERAL FUND EXPENDITURES 28,903.00 $
PROJECTED REVENUE $ -
CDBG REQUEST $ 38,688.00
PROJECTED PROGRAM COST 67,591.00 $
PROJECTED PROGRAM COST DIFFERENCE 28,903.00 $
PERSONNEL SERVICES- CDBG $ 56,451.00
Salary 125.5215.40010 $31,048.00
Salary - General Fund 25,403.00 $
$ 11,140.00
5 Clubs Liability Insurance 125.5215.44000 $ 5,000.00
Program Supplies 125.5215.41200* 2,640.00 $
Program Supplies 001.5350.41200 3,500.00 $
*Increased by 10% due to rising costs of goods.
CITY OF DIAMOND BAR
Recreation Specialist/Senior Club Insurance
Budget Discussion
FY 2022/2023
Senior Program Supplies
6.2.b
Packet Pg. 130
GRADE CLASSIFICATION A B C D E F G
6NE Maintenance Worker $19.76 $20.75 $21.78 $22.87 $24.02 $25.22 $26.48 $1,580.66 $1,659.69 $1,742.68 $1,829.81 $1,921.30 $2,017.36 $2,118.23 $3,424.76 $3,596.00 $3,775.80 $3,964.59 $4,162.82 $4,370.96 $4,589.50 $41,097.11 $43,151.96 $45,309.56 $47,575.04 $49,953.79 $52,451.48 $55,074.06 7NE Recreation Specialist $20.25 $21.26 $22.33 $23.44 $24.62 $25.85 $27.14 Senior Office Specialist $1,620.17 $1,701.18 $1,786.24 $1,875.55 $1,969.33 $2,067.80 $2,171.19 $3,510.38 $3,685.90 $3,870.19 $4,063.70 $4,266.89 $4,480.23 $4,704.24 $42,124.53 $44,230.75 $46,442.29 $48,764.41 $51,202.63 $53,762.76 $56,450.89 10NE Senior Maintenance Worker $21.81 $22.90 $24.04 $25.25 $26.51 $27.83 $29.23 $1,744.75 $1,831.99 $1,923.59 $2,019.77 $2,120.76 $2,226.79 $2,338.13 $3,780.29 $3,969.31 $4,167.77 $4,376.16 $4,594.97 $4,824.72 $5,065.95 $45,363.52 $47,631.69 $50,013.28 $52,513.94 $55,139.64 $57,896.62 $60,791.45 14NE Administrative Assistant $24.07 $25.28 $26.54 $27.87 $29.26 $30.72 $32.26 $1,925.88 $2,022.17 $2,123.28 $2,229.44 $2,340.92 $2,457.96 $2,580.86 $4,172.74 $4,381.37 $4,600.44 $4,830.46 $5,071.99 $5,325.59 $5,591.87 $50,072.84 $52,576.48 $55,205.30 $57,965.57 $60,863.85 $63,907.04 $67,102.39 17NE Accounting, HR, Network/Systems, $25.92 $27.22 $28.58 $30.01 $31.51 $33.09 $34.74 Planning, Engineering Technician $2,073.96 $2,177.66 $2,286.54 $2,400.87 $2,520.91 $2,646.96 $2,779.30 Recreation Coordinator $4,493.58 $4,718.26 $4,954.17 $5,201.88 $5,461.97 $5,735.07 $6,021.83 Senior Administrative Assistant $53,922.96 $56,619.11 $59,450.07 $62,422.57 $65,543.70 $68,820.88 $72,261.93 Public Works Inspector
18NE Neighborhood Improvement Officer $26.57 $27.90 $29.30 $30.76 $32.30 $33.91 $35.61 Media Specialist $2,125.81 $2,232.10 $2,343.70 $2,460.89 $2,583.93 $2,713.13 $2,848.79 $4,605.92 $4,836.21 $5,078.03 $5,331.93 $5,598.52 $5,878.45 $6,172.37 $55,271.03 $58,034.58 $60,936.31 $63,983.12 $67,182.28 $70,541.39 $74,068.46 19NE Facilities & Asset Maintenance Tech. $27.24 $28.60 $30.03 $31.53 $33.11 $34.76 $36.50 $2,178.95 $2,287.90 $2,402.30 $2,522.41 $2,648.53 $2,780.96 $2,920.01 $4,721.07 $4,957.12 $5,204.98 $5,465.22 $5,738.49 $6,025.41 $6,326.68 $56,652.80 $59,485.44 $62,459.71 $65,582.70 $68,861.83 $72,304.92 $75,920.17 21NE Administrative Coordinator $28.62 $30.05 $31.55 $33.13 $34.78 $36.52 $38.35 Executive Assistant $2,289.26 $2,403.73 $2,523.91 $2,650.11 $2,782.61 $2,921.74 $3,067.83 Accountant $4,960.07 $5,208.07 $5,468.48 $5,741.90 $6,029.00 $6,330.45 $6,646.97 Permit Services Coordinator $59,520.85 $62,496.89 $65,621.74 $68,902.82 $72,347.96 $75,965.36 $79,763.63 23NE Assistant Engineer $30.06 $31.57 $33.15 $34.80 $36.54 $38.37 $40.29 Assistant Planner $2,405.16 $2,525.42 $2,651.69 $2,784.27 $2,923.48 $3,069.66 $3,223.14 Sr. Neighborhood Improvement Officer $5,211.18 $5,471.73 $5,745.32 $6,032.59 $6,334.22 $6,650.93 $6,983.47 $62,534.11 $65,660.81 $68,943.85 $72,391.05 $76,010.60 $79,811.13 $83,801.69 Schedule C
CITY OF DIAMOND BAR
COMPENSATION PLAN BY POSITION
FY 2021 - 2022
FULL-TIME NON-EXEMPT BENEFITED POSITIONS
Effective September 25, 2021
Approved by City Council on September 21, 2021
6.2.b
Packet Pg. 131
CITY OF DIAMOND BAR
COMMUNITY DEVELOPMENT BLOCK GRANT
REQUEST FOR PROPOSALS
2022-2023 PROGRAM YEAR
Funding is contingent upon the project's eligibility under the 1974 Housing and Community Development Act as amended and City Council approval. This application must be completed, and supplemental information regarding the organization and proposed project may be attached. The minimum funding request is $10,000 per project.
APPLICATION DEADLINE: Friday, November 19, 2021 3:00 p.m.
APPLICATION SUMMARY
Organization:
Project Name: Amount Requested:
Location of Project:
Funds would be used to:
GENERAL INFORMATION
Organization Address: City:
Telephone/Fax Number: E-mail Address:
Contact Person/Title:
Officials authorized to represent organization and expend funds:
Name: Title:
Name: Title:
Federal I.D Number/Non-Profit Status:
This application is proposing a new existing Project. (Check).
Has the project received past funding from the City of Diamond Bar? If yes, please identify the year/amount and source of funding:
City of Diamond Bar
Home Improvement $100,000
21800 Copley Drive
Provide grants and/or deferred loans to eligible low and moderate-income homeowners for necessary improvements as well as to mitigate building and safety violations.
21810 Copley Drive Diamond Bar
(909) 839-7080 [email protected]
City Staff
N/A
X
Yes
2022-2023/$100,000 8
8 6.2.b
Packet Pg. 132
GOALS AND OBJECTIVE OF PROJECT
Provide a detailed description of the proposed project by describing precisely what is to be accomplished with the requested funds.
Describe the specific purpose of the project; identify the problems the project is intended to solve, and the age group of those to be served.
Identify and describe the geographic boundaries of the target area. (Attach a map if appropriate).
PROJECT CLIENT PROFILE
Diamond Bar clients assisted in previous
year:
Diamond Bar clients assisted which meet the low/moderate income requirements:
Diamond Bar clients expected to be assisted in new project year:
Describe the characteristics of client population in target area, including age, sex, income level, and ethnic background. Relate how the project will meet the federal requirements of benefiting low/moderate income persons.
Is your organization familiar with the CDBG electronic client data requirements?
Is your organization familiar with the CDBG reporting requirements? ;
-The purpose of the Home Improvement Program is to preserve and enhance single family residential neighborhoods thorughout the City; to provide grants and loans to eligible homeowners of single family detached dwellings for the preservation of safe, decent and sanitary housing; correct hazardous structural conditions; to make modifications necessary to provide ADA access to dwellings; to improve the overall exterior appearance of the home to eliminate blight; and correct exterior code violations, through the provision of grants and loans. The Home Improvement Program is not directed toward a specific age group, but rather to eliminate blight and maintain affordable housing stock for low and moderate-income residents.
Citywide.
-The objective of the Home Improvement Program is to provide grants and loans to assist low-and moderate-income residential owner/occupants in maintaining the City's existing residential neighborhoods through home rehabilitation. 4-5
Yes
The City of Diamond Bar does not identify a target area. However, the city will meet the federal requirements of benefitting low/moderate income individuals through the provision of housing rehabilitation.
Yes
20/21-2 21/22- 4-5 projected
All
21/22 6-7 22/23
6.2.b
Packet Pg. 133
FINANCIAL INFORMATION
Please attach a proposed budget of the project. Include all items that CDBG funds are being requested to be used for. Include all other sources of funding and the total budget of the organization.
I hereby certify that if funds are granted to our organization they will be used to benefit low and low/moderate income residents of the City of Diamond Bar. We understand that the formal agreement with the City will define other reporting provisions and federally required assurances.
Signature:
Title:
Date:
Partner
10/25/21
Proposed HIP Budget (2021-2022) $180,000
136,500
6,000
1,500
36,000
Estimated Construction Cost
Lead/Asbestos Testing Cost
Title Report Fees
Rehabilitation Administration
6.2.b
Packet Pg. 134
CITY OF DIAMOND BAR
COMMUNITY DEVELOPMENT BLOCK GRANT
REQUEST FOR PROPOSALS
2022-2023 PROGRAM YEAR
Funding is contingent upon the project's eligibility under the 1974 Housing and Community Development Act as amended and City Council approval. This application must be completed, and supplemental information regarding the organization and proposed project may be attached. The minimum funding request is $10,000 per project.
APPLICATION DEADLINE: Friday, November 19, 2021 3:00 p.m.
APPLICATION SUMMARY
Organization: City of Diamond Bar
Project Name: Area 3
Residential
Neighborhood
ADA Curb
Ramps
Improvements
Project
Amount Requested: $184,000
Location of Project: Various locations
Funds would be used to: The proposed project would utilize CDBG funds for the project construction phase of new/upgraded handicapped accessible sidewalk curb ramps at various locations within the Area 3 residential neighborhood as shown in the attached Exhibit “A”. New/upgraded curb ramps are constructed to meet current standards of the Americans with Disabilities Act (ADA). Twenty six (26) ADA curb ramps in the Area 3 residential neighborhood at various locations will be constructed in order to provide handicapped access and a safer environment to area residents visiting Heritage Park, Diamond Canyon Park, and the Diamond Hills Plaza containing restaurants and shopping establishments. It will also provide children and adults access to EFree Church, a long-standing community church in the neighborhood and several nearby schools including Evergreen Elementary School, Castle Rock Elementary School, and Diamond Bar High School.
GENERAL INFORMATION
Organization Address: 21810 Copley Drive
City:
Diamond Bar
Telephone/Fax Number: 909-839-7038 E-mail Address: [email protected] Contact Person/Title: Fabian P. Aoun, Associate Engineer
6.2.b
Packet Pg. 135
Officials authorized to represent organization and expend funds:
Name: David Liu Title: Public Works Director/City Engineer Name: Title:
Federal I.D Number/Non-Profit Status: 95-4210629
This application is proposing a new x existing Project. (Check).
Has the project received past funding from the City of Diamond Bar?
No
If yes, please identify the year/amount and source of funding:
GOALS AND OBJECTIVE OF PROJECT
Provide a detailed description of the proposed project by describing precisely what is to be accomplished with the requested funds.
- The proposed project would utilize CDBG funds for the project construction phase of new/upgraded handicapped accessible sidewalk curb ramps at various locations within the Area 3 residential neighborhood as shown in the attached Exhibit “A”. New/upgraded curb ramps are constructed to meet current standards of the Americans with Disabilities Act (ADA). Twenty six (26) ADA curb ramps in the Area 3 residential neighborhood at various locations will be constructed in order to provide handicapped access and a safer environment to area residents visiting Heritage Park, Diamond Canyon Park, and the Diamond Hills Plaza containing restaurants and shopping establishments. It will also provide children and adults access to EFree Church, a long-standing community church in the neighborhood and several nearby schools including Evergreen Elementary School, Castle Rock Elementary School, and Diamond Bar High School.
Describe the specific purpose of the project; identify the problems the project is intended to solve, and the age group of those to be served.
-As recommended in the ADA Self Evaluation, this project is part of the effort to upgrade all non-ADAcompliant curb ramps citywide. The project would provide for the construction of curb ramps where no curb ramps currently exist and the reconstruction of curb ramps that are too steep, deteriorated, not wide enough or create other accessibility barriers for severely disabled adults and/or elderly that use wheelchairs, canes, walkers or crutches.
Identify and describe the geographic boundaries of the target area. (Attach a map if appropriate). -The project target area is located within Area 3 Residential Neighborhood as shown in the attached Exhibit “A”.
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PROJECT CLIENT PROFILE
Diamond Bar clients assisted in previous
year:
N/A (This is a new Project)
Diamond Bar clients assisted which meet the low/moderate income requirements:
General Public
Diamond Bar clients expected to be assisted in new project year:
General Public
Describe the characteristics of client population in target area, including age, sex, income level, and ethnic background. Relate how the project will meet the federal requirements of benefiting low/moderate income persons.
Is your organization familiar with the CDBG electronic client data requirements?
Yes
Is your organization familiar with the CDBG reporting requirements? Yes
FINANCIAL INFORMATION
Please attach a proposed budget of the project. Include all items that CDBG funds are being requested to be used for. Include all other sources of funding and the total budget of the organization.
- See attached Exhibit “B” for project budget.
I hereby certify that if funds are granted to our organization they will be used to benefit low and low/moderate income residents of the City of Diamond Bar. We understand that the formal agreement with the City will define other reporting provisions and federally required assurances.
Signature:
Title: Public Works Director/City Engineer
Date:
RMRA Measure M R Local Return Gas Tax
eet Rehab.- Area 1a, 1b, 2 (Design)
n)
ntain Laurel)
anyon to Lemon)
to BCY)
$ 82,779 82,779 $
om Pathfinder to Mountain Laurel Way) (Const.) $ 1,200,000 1,200,000 $ eet Rehab - Area 1 (Const.) $ 925,000 2,000,000 $ 850,000 $ 89,0 $ en Springs from Brea Canyon to Lemon Ave.) (Const.) $ 500,000 900,000 $ mp Project (Const.) $ 177,855
nt Projects $ 4,360,634 $ 1,700,000 $ 1,007,779 $ 850,000 $ 89,0 250-5510-46412)
Project Description Total FY Budget (109) Measure M (111) Gas Tax (112) Prop A (113) Prop C Sign and HSL Replacement (Design) $ 50,000 50,000 $
Sign and HSL Replacement (Construction) $ 350,000 350,000 $ al 11 Locations (Design and Construction) $ 90,000 380,000 $ 100,000 $ 190,0 $ $ 780,000 $ 350,000 $ 140,000 $ 100,000 $ 190,0
ments (250-5510-46413)
Project Description Total FY Budget (113) Prop C Foothill Transit Grant $ 60,000 60,000 $
SD/Calbourne $ 40,000 40,000 $
nfrastructure Improvements $ 60,000 100,000 $ 40,000 $
0-5510-46420)
Project Description Total FY Budget (107) Measure W (108) RMRA (109) Measure M (113) Prop C ovements-Phase 3 (Flapjack-Design) $ 65,000 65,000 $
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EXHIBIT "B"
CITY OF DIAMOND BAR
COMMUNITY DEVELOPMENT BLOCK GRANT
REQUEST FOR PROPOSALS
2022-2023 PROGRAM YEAR
PRELIMINARY COST ESTIMATE FOR 2022-2023 CDBG PROGRAM CURB RAMP INSTALLATION ITEM NO. DESCRIPTION QUANTITY UNIT UNIT COST TOTAL COST 1 NEW ADA CURB RAMPS 26 EACH $5,800 $150,800
CDBG ADMINISTRATIVE COST $15,080
SUBTOTAL $165,880
CONTINGENCY (10% OF SUBTOTAL) $16,588
TOTAL $182,468
SAY $184,000
EXHIBIT B_Cost Estimate
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Agenda #: 7.1
Meeting Date: January 18, 2022
TO: Honorable Mayor and Members of the City Council
FROM: Daniel Fox, City Manager
TITLE: TRANSMITTAL OF THE FISCAL YEAR 2020-21 ANNUAL
COMPREHENSIVE FINANCIAL REPORT (ACFR) AND
APPROPRIATION OF UNASSIGNED GENERAL FUND RESERVES
TO VARIOUS FUNDS.
STRATEGIC
GOAL: Responsible Stewardship of Public Resources
RECOMMENDATION:
A. Receive and File the Fiscal Year 2020-21 Annual Comprehensive Financial Report; B. Assign $100,000 of Unassigned General Fund Reserves to the Technology Reserve Fund (104);
C. Assign $260,826 of Unassigned General Fund Reserves to the OPEB Reserve Fund (105);
D. Approve an appropriation of Unassigned General Fund Reserves in the amount of $742,536 to the Park & Facility Development Fund (262); and E. Approve an appropriation of Unassigned General Fund Reserves in the amount of $742,536 to the Building Maintenance & Replacement Fund (504).
FINANCIAL IMPACT:
The recommended action to assign funding to the OPEB Reserve Fund and Technology Reserve Fund will have no fiscal impact (these funds are within the General Fund).
The recommended action to appropriate funding to the Park & Facility Development Fund (262) and the Building Maintenance & Replacement Fund (504) will decrease the General Fund unassigned fund balance by $1,485,072.
BACKGROUND:
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The Fiscal Year (FY) 2020-21 annual audit has been completed by the City’s independent audit firm of Lance, Soll and Lunghard, LLP (LSL). The City’s Finance Department, in concert with the LSL, has prepared the FY 2020-21 Annual Comprehensive Financial Report (ACFR). The City’s Audit Subcommittee, which is comprised of Mayor Low and Mayor Pro-Tem Chou, met with the City Manager, Finance Director and LSL to discuss the results of the audit.
In the opinion of LSL, the financial statements reflect fairly the financial position and results of operations for the fiscal year ended June 30, 2021.The auditors found no instances of material weaknesses in the City’s internal controls and no instances of noncompliance with certain provisions of laws, regulations, contracts or grants, which could have a material effect on the determination of financial statement amounts. They also indicated that there were no disagreements with management in completing their audit.
The ACFR has been prepared in conformance with the requirements of the Government Accounting Standards Board (GASB) Statement No. 34. As a result, the report format includes the Management Discussion and Analysis, Required Supplementary Information, and the Government-wide Financial Statements which include the Statement of Net Position and Statement of Activities. A copy of the FY 2020-21 ACFR is included as Attachment 1.
ANALYSIS:
For FY 2020-21, the total revenue from all sources was $34,048,571, which is slightly more than last year’s total by $30,534. Virtually all revenues were higher in comparison to the prior FY 2019-20, including sales taxes and property taxes, both of which grew by approximately 5%. The only notable decrease was in Transient Occupancy Taxes, which fell by $330,601 (29%) due to the pandemic.
The total cost of all City programs totaled $34,162,543. Total expenditures were down by $3.1 million over the previous year. This is due to an intentional reduction in the FY 2020-21 budget as part of an overall strategy to mitigate the expected impacts of the pandemic on City revenues, particularly in the General Fund. The City has continued to be very diligent in controlling growth in expenses. The largest declines in spending were in the Parks & Recreation and Public Works Departments, primarily driven by the impacts of the pandemic. In Parks & Recreation, because many of the programs were not provided due to state and county restrictions, the related costs were not incurred, such as seasonal salaries and supplies associated with providing those service. In addition, due to the lack of facility rental activity, related costs to maintain those facilities, including utility costs, were substantially reduced. In the Public Works Department, there was a general reduction in professional service contracts, many of which are tied to streets and other capital improvement projects that were deferred as one of several measures implemented to offset anticipated revenue declines due to the pandemic.
The total General Fund reserve balance as of June 30, 2021 was $27.7 million which represents an increase of $3.1 million compared to last year. This is a favorable result under any circumstances, and more so given that original expectations were for an
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operational deficit at year-end. The unassigned portion of the General Fund reserve as of June 30, 2021 was approximately $20.9 million, representing an increase of $2.2 million. The General Fund contingency reserve balance assigned for emergencies and economic uncertainty increased by approximately $800,000. A summary of the changes to General Fund reserves and other fund balances is presented in the table below.
Fund FY 2021 FY 2020 Change
General Fund $ 27,749,705 $ 24,692,884 $ 3,056,821
Capital Improvement Fund (39,885) (17,227) (22,658)
Other Governmental Funds 18,861,747 14,917,747 3,944,000 Totals $ 46,571,567 $ 39,593,404 $ 6,978,163
CITY OF DIAMOND BAR
Changes in Fund Balance Reserves
Contingency Reserve Fund
The FY 2020-21 ACFR includes the fund balance reserve reporting methodology set forth in GASB Statement No. 54. The City Council approved an updated Fund Balance and Reserve Funding Policy on August 20, 2019 (Res. No. 2019-36) which established an amount of no less than 25% of General Fund expenditures as a formal commitment of fund balance to be set aside as an emergency contingency for Federal, State or Local emergencies. At June 30, 2021, the amount committed to emergency contingencies totals $6,797,181. This amount is included within the $27.7 million General Fund reserve balance noted above. The amount committed for emergency contingencies under the previous Council policy was fixed at $4.5 million. A copy of the Fund Balance and Reserve Funding Policy is included as Attachment 2.
Other Post-Employment Benefits (OPEB) Fund
As required by GASB Statement No. 75, the ACFR includes disclosure of the City’s Other Post-Employment Benefits (OPEB) liability. In connection with the retirement benefits for employees provided through California Public Employees Retirement System (CalPERS), the City provides post-retirement health care benefits to retirees through the CalPERS Health Benefits program. Although the retiree pays most of the cost of this benefit the City is required to pay a small portion of this cost – the City’s OPEB obligation is derived from this benefit. The City’s total OPEB obligation at June 30, 2021 was $1,151,930. However, when taking into account the City’s OPEB trust fund balance of $517,328 (45% of liability) held with the California Employers’ Retiree Benefit Trust (CERBT) the net liability reduces to $634,602. Additional funding in the amount of $143,390 (12% of liability) is also set aside in a reserve fund held by the City for future contributions to the trust for a total funding status of 57%. This funding level is considered favorable compared to other cities. More information on
7.1 Packet Pg. 142
OPEB may be found in Note 8 of the ACFR.
As stated in the City’s Fund Balance and Reserve Funding Policy (Section 4), the City’s OPEB Reserve Fund and OPEB Trust shall have a combined fund balance equal to 80% of the total OPEB liability. Funding for the OPEB liability was postponed in the prior FY 2020-21 due to the economic uncertainty related to the Covid-19 pandemic.
Pursuant to this policy, and in light of the General Fund operational surplus of $3.1 million, staff recommends that the City Council assign $260,826 of the surplus to the City’s OPEB Reserve Fund to bring the funding level up to 80%.
Technology Reserve Fund
The City’s Fund Balance and Reserve Funding Policy (Section 4) also establishes a minimum contribution of $100,000 to the Technology Reserve Fund. Due to the ongoing impacts of the Covid-19 pandemic, funding pursuant to the policy was postponed.
In light of the prior year General Fund operational surplus of $3.1 million staff recommends that the City Council assign $100,000 of the surplus to the City’s Technology Reserve Fund, bringing its fund balance to $301,918.
Park & Facility Development Fund and Building Facility & Maintenance Fund Another provision (Section 5) of the recently adopted Fund Balance and Reserve Funding Policy sets forth that after the minimum requirements set forth in Section 4 of the policy have been met, any remaining surplus at the end of the year shall be allocated to three funds in order to provide for the long-term fiscal sustainability of the City. These allocations include 40% transferred to the Park & Facility Development Fund, 40% transferred to the Building Facility & Maintenance Fund and the remaining 20% returned to the unassigned General Fund reserves. A remaining surplus in the amount of $1,856,340 is available for this allocation. Therefore, staff recommends that the City Council appropriate $742,536 (40%) to the Park & Facility Development Fund and to the Building Facility & Maintenance Fund consistent with the Fund Balance and Reserve Funding Policy.
Pension Liability
GASB Statement No. 68 requires the inclusion of Net Pension Liability in the Statement of Net Position. As of June 30, 2021, the City reported a total net pension liability of $6,563,014. The City’s plan is approximately 75% funded which is considered very good compared to other cities. More information on pensions may be found in Note 7 of the ACFR.
The Finance Department has submitted the FY 2020-21 ACFR to the Government Finance Officers Association (GFOA) for consideration to receive the Certificate of Achievement for Excellence in Financial Reporting program. The City of Diamond Bar has been honored to receive this award for the past twenty-six consecutive years.
PREPARED BY:
7.1 Packet Pg. 143
REVIEWED BY:
Attachments:
1. 7.1.a City of Diamond Bar Annual Comprehensive Financial Report FY 2020-21
2. 7.1.b Fund Balance and Reserve Funding Policy
7.1 Packet Pg. 144
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Ruth M. Low Andrew Chou Stan Liu Nancy A. Lyons Steve Tye Mayor Mayor Pro Tem Council Member Council Member Council Member City of Diamond Bar I 21810 Copley Drive Diamond Bar CA 91765-4178 www.DiamondBarCA.gov I (909) 839-7000
December 15, 2021
Honorable Mayor and Council Members
City of Diamond Bar
Diamond Bar, California
It is an honor to submit to you the Annual Comprehensive Financial Report (ACFR) of the City of Diamond Bar for the fiscal year ended June 30, 2021. This report consists of management’s representations concerning the finances of the City.
Consequently, responsibility for both the accuracy of the presented data and the completeness and fairness of the presentation, including all disclosures, rests with the City’s management. To provide a reasonable basis for making these representations, management of the City has established a comprehensive internal control framework that is designed both to protect the City’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City’s financial statements in conformance with generally accepted accounting principles (GAAP). Because the cost of internal controls should not outweigh their benefits, the City’s comprehensive framework of internal controls has been designed to provide assurance that the financial statements will be free from misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material aspects.
The City’s financial statements have been audited by Lance, Soll, & Lunghard, LLP, a firm of certified public accountants. The goal of the independent audit is to provide reasonable assurance that the financial statements of the City for fiscal year ended June 30, 2021, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded based upon the audit that there was a reasonable basis for rendering an unmodified opinion that the City’s financial statements for the fiscal year ended June 30, 2021, were fairly presented in conformity with GAAP. The independent auditor’s report is presented as the first component of the financial section of this report.
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GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement and should be read in conjunction with the MD&A. The City’s MD&A can be found immediately following the report of the independent auditors.
PROFILE OF THE CITY OF DIAMOND BAR
The City of Diamond Bar was incorporated on April 18, 1989, and is located at the eastern edge of Los Angeles County in the East San Gabriel Valley. Diamond Bar is primarily a residential community of about 57,000, situated among the meandering hills and valleys of Brea Canyon. Many desired services can be found in Diamond Bar's shopping and business centers. Recreational opportunities within the City include more than 75 acres of developed park facilities, hiking trails, a community center, a County-owned and operated 18-hole public golf course and more than 370 acres of undeveloped publicly owned open space.
Diamond Bar is also strategically located at the junction of the SR-57 and SR-60 freeways with easy access to I-10 and SR-71 freeways. This makes Diamond Bar a desirable and convenient location to live and work within close proximity to Los Angeles, Orange, Riverside and San Bernardino counties.
Diamond Bar is a General Law city and operates under the council-manager form of government. Policy making and legislative authority are vested in a five- member City Council. The City Council is responsible, among other things, for passing ordinances, adopting the budget, appointing Commissioners, and hiring both the City Manager and contracting for City Attorney services. The Council Members are elected on a non-partisan basis and serve four-year staggered terms, with elections held every other year. Each December, the City Council selects a Mayor and Mayor Pro-Team from its membership. The City Manager is responsible for overseeing the day-to-day operations of the City, and for appointing the heads of the various departments.
The City of Diamond Bar operates primarily as a “contract city” utilizing agreements with other governmental agencies, private sector firms and individuals to provide many of its essential services. This includes police services, animal services, building and safety services, engineering, road maintenance and landscape maintenance.
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The Los Angeles County Fire District provides fire protection, which is independent of the City. Los Angeles County also provides library services through a Library District, and sewer and sanitation services through a Sanitation District. Funds for these services are collected through property tax bills and are disbursed directly by the Los Angeles County Tax Collector's Office to those entities.
Water services for the City are provided by the Walnut Valley Water District.
Refuse collection is provided by private waste collection companies.
Additionally, schools are provided by both the Walnut Valley Unified School District and the Pomona Unified School District. Accordingly, none of these activities are included in this report.
ECONOMIC CONDITION AND OUTLOOK
It goes without saying that throughout Fiscal Year 2020/21, the COVID-19 global pandemic continued to be a devastating worldwide health crisis impacting the United States, including California, LA County and Diamond Bar. Conditions continually improved following the significant surge in cases, hospitalizations and deaths that were tragically experienced between November 2020 and January 2021. While not totally eradicated, new cases, hospitalizations and related deaths remained relatively low as more persons were vaccinated, and allowed for easing of social distancing protocols which lead to a more robust recovery as the State, County and City embarked on the reopening journey. On May 21, 2021, Governor Newsom announced the end of the Blueprint for a Safer Economy Program that eliminated the need for social distancing or capacity limits on businesses and other activities, with a few exceptions, effective June 15, 2021.
On March 11, 2021 the President signed the American Rescue Plan Act (ARPA) which is a $1.9 trillion relief package to mitigate the continuing effects of the COVID-19 pandemic. Of that amount, approximately $64 billion has been allocated to provide direct and flexible financial resources for every city and town in the nation. The City of Diamond Bar anticipates receiving just over $6.8 million in ARPA funds over the next two years, with the first half being received in June 2021. These funds may be 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 projects that help build resiliency and financial stability for the residents and businesses of the City.
The City Council, as part of their continued prudent fiscal practices, has established a Contingency Reserve Fund to provide for times of economic uncertainties, local emergencies and other financial hardships or downturns in the local, state or national economy. The Contingency Reserve Fund represents 25% of the City’s operating budget which is currently estimated at approximately $6.8 million based on the FY 2020/21 adopted Budget. Often referred to as a iii
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“rainy day fund”, the current COVID-19 crisis is exactly what these resources are intended to help the City weather. There has never been another time where there has been such a sudden and extensive reduction in revenue, or impact on City operations, even of those experienced during the 2008 Great Recession.
It was initially estimated that approximately $850,000 in Contingency Reserves would be required in FY 2020/21. As in the previous year, City Staff was able to make adjustments to City operations, offer on-line services and implement remote work opportunities to maintain essential City services. Many cost saving measures were immediately put in place due to the closure of City facilities, and cancellation of recreation programs, rentals and community events. The status of Capital Improvement Projects was also closely evaluated.
As a result of these immediate and continued proactive actions, the use of Contingency Reserves was ultimately not needed to close the fiscal year as of June 30, 2021. The General Fund reserves actually increased by approximately $3.1 million during FY 2020/21 with the unassigned fund balance increasing to $20.9 million and total General Fund reserves coming in at $27.7 million. The primary reason for the increase in reserves is again due to the immediate and proactive cost saving actions taken in adjusting City operations in response to COVID-19 and better than expected performance in key revenues, including sales taxes and property taxes.
The largest revenue source to the City, Property Tax revenue, was up 5%. The housing market was one sector that was not impacted by COVID-19. The number of detached resales during FY 2020/21 numbered 408 which was up 34.2% from the same time period the previous year. Compared to the previous fiscal year, the average resale detached home price at June 30, 2021 was $943,069 (up 13.6%) while the median price was $832,439 (up 14.5%). Assessed valuations citywide increased by 4% while the countywide assessed valuations increased by 6%.
The City’s sales tax revenue also increased by 5% compared to last year. While FY 2020/21 started off slow, as restrictions eased there was a large surge in spending as people starting going out again in greater numbers than usual. This culminated in a very strong 2021 2nd quarter (April 2021 – June 2021), which made up for the slow start to the year. The rise in gas prices, and other consumer goods for that matter, also boosted sales tax revenues.
In June 2021 the City issued the 2021 Lease Revenue Refunding Bonds to refinance the 2002 Lease Revenue Bonds. The 2002 bonds were originally issued to finance the construction of the Diamond Bar Center. The refunding, which capitalizes on historically low interest rates, will result in a savings of $1,736,355 iv
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(approximately $150,000 annually) over the remaining life of the bonds through June 1, 2033.
Fiscal Year 2021/22 will continue to present many fiscal challenges driven by COVID-19. However, the FY 2021/2022 Budget provides a more positive outlook to restore many City programs and services, advance deferred maintenance and Capital Improvement Projects, and focuses on key initiatives consistent with the City’s Long-Term Financial Stability Report and Strategic Plan. Much of the optimism is centered on funding provided through ARPA, the reopening of the economy and the ability to restore the non-essential City services and programs.
Given the fluid nature of the health crisis, the City will continue to monitor conditions closely and make adjustments consistent with the latest guidance and Public Health Order to protect our residents, businesses and City employees to the greatest extent possible while continuing to deliver City services and programs.
AWARDS
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Diamond Bar for its annual comprehensive financial report for the fiscal year ended June 30, 2020. The Certificate of Achievement is a prestigious national award recognizing conformance with the highest standards for preparation of state and local financial reports.
In order to be awarded a Certificate of Achievement, a government unit must publish an easily readable and efficiently organized comprehensive annual financial report, with contents that conform to program standards. The ACFR must satisfy both generally accepted accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. The City of Diamond Bar has received the Certificate of Achievement for the last twenty-six consecutive years (fiscal years ended 1995 through 2020). We believe our current report continues to meet the Certificate of Achievement Program’s requirements and we will be submitting it to GFOA to determine its eligibility for another certificate.
REPORTING ENTITY AND ITS SERVICES
This Annual Comprehensive Financial Report includes all funds of the City. The City directly provides a limited range of services and contracts for several other services. The City's significant reliance on contracted services has the benefit of reducing expenses to the citizens of the City of Diamond Bar while simultaneously providing the City with a high degree of flexibility in responding to changing v
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economic conditions. Contracted services include police protection, building and safety, street maintenance, park maintenance, capital improvement projects, animal control, attorney services and engineering. Staff provided services include: community development (which includes planning, economic development, building and safety management, and neighborhood improvement), public works (which includes engineering, capital projects administration, street maintenance contract management, traffic and transportation matters, engineering contract management, park maintenance, landscape maintenance and solid waste contract management), parks & recreation (which includes senior services, recreation services, community events and community center operation), public information, subsidized transit ticket sales, grant administration, financial management and administrative management. All of these activities are included in this report.
INTERNAL CONTROLS
The City of Diamond Bar’s accounting system has been developed by giving consideration to the adequacy of internal accounting controls. Internal accounting controls are implemented by the City to provide reasonable assurance that assets are safeguarded against loss from unauthorized use or disposition; and that the City’s financial records used for preparing financial statements are maintained in a reliable fashion. The concept of reasonable assurance recognizes that the cost of these controls should not exceed the benefits derived from them. The City’s internal controls accomplish these objectives.
ACKNOWLEDGEMENTS
The preparation of this Annual Comprehensive Financial Report was made possible by the dedicated service and excellence found within the City's Finance Department staff, and through the cooperation of the entire City staff. Each City staff member has my sincere appreciation for their cooperation and contributions in the preparation of this Report. In addition, I would also like to thank our independent auditor, Lance, Soll, and Lunghard, LLP, who provided expertise and advice in the preparation of the City's Annual Comprehensive Financial Report.
In closing, without the leadership and support of the City Council of the City of Diamond Bar, the preparation of this Report would not have been possible.
Sincerely,
Daniel Fox
City Manager
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Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Diamond Bar
California
For its Comprehensive Annual
Financial Report
For the Fiscal Year Ended
June 30, 2020
Executive Director/CEO
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DIAMOND BAR RESIDENTS
CITY COUNCIL
CITY MANAGER
CITY CLERK
PUBLIC INFORMATION
HUMAN RESOURCES & RISK
MANAGEMENT
FINANCE
INFORMATION SYSTEMS
COMMUNITY DEVELOPMENT PARKS & RECREATION
PUBLIC WORKS
PUBLIC SAFETY
CITY ATTORNEY CITY COMMISSIONS
PLANNING
PARKS & RECREATION
TRAFFIC & TRANSPORTATION
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CITY OF DIAMOND BAR
ELECTED AND ADMINISTRATIVE OFFICIALS
FISCAL YEAR 20-21
Mayor Ruth M. Low
Mayor Pro Tern Andrew Chou
Councilmember Stan Liu
Councilmember Nancy A. Lyons
Councilmember Steve Tye
City Manager Dan Fox
Assistant City Manager Ryan McLean
City Clerk Kristina Santana
Director of:
Parks & Recreation Ryan Wright
Community Development Greg Gubman
Finance Jason Jacobsen
Information Systems Ken Desforges
Public Works David Liu
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As management of the City of Diamond Bar, we offer readers this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2021. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal.
Financial Highlights
x The total revenues and other financing sources from all sources totaled $34,048,571.
x The total cost of all City programs totaled $34,162,543. x The assets and deferred outflows of the City of Diamond Bar exceeded its liabilities and deferred inflows at the close of the fiscal year by $382,297,929 (net position). Of this amount, $23,604,159 represents unrestricted net position may be used to meet the City’s ongoing obligations to citizens and creditors.
x As of the close of the current fiscal year, the City of Diamond Bar’s governmental funds reported combined ending fund balances of $46,571,567, an increase of $6,978,163 in comparison with the prior year.
Approximately $20.8 million of the $46.6 million is available for spending at the City’s discretion.
x At the end of the current fiscal year, the Unassigned Fund Balance of the General Fund was $20,950,249, which represents an increase from the prior year of $2,260,267. The $20,950,249 is an addition to a $6,797,181 reserve for contingencies as established by Council resolution.
x The City received $3.4 million is American Rescue Plan Act funds in fiscal year 2021. This is the first of two equal advances the City will receive, with the second installment to be received in June 2022. The first installment is presented as “Unearned Revenue” in the accompanying financial statements and, as such, but represents monies that the City will have available to address the fiscal impacts created by the pandemic as well as to fund future projects that have a nexus to COVID-19 and other pandemic impacts.
Overview of the Financial Statements
This discussion and analysis are intended to serve as an introduction to the City of Diamond Bar’s basic financial statements. The City of Diamond Bar’s basic financial statements comprise three components: 1) government-wide financial 5 7.1.a
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statements, 2) fund financial statements, and 3) notes to the financial statements.
This report also contains other supplementary information in addition to the basic financial statements themselves.
Government-wide financial statements – The Government–wide Financial Statements are designed to provide readers with a broad overview of the City of Diamond Bar’s finances, in a manner similar to a private-sector business.
The Statement of Net Position presents financial information on all of the City of Diamond Bar’s assets, liabilities and deferred inflows/outflows of resources with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City of Diamond Bar is improving or deteriorating.
The Statement of Activities presents information showing how the City’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).
Both of the government-wide financial statements distinguish functions of the City of Diamond Bar that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City of Diamond Bar include general government, public safety, highways and streets, community development, and parks and recreation. The City of Diamond Bar currently has no business-type activities or enterprise funds.
The government-wide financial statements include not only the City of Diamond Bar itself, but also a legally separate financing authority. Although legally separate, the Diamond Bar Public Financing Authority is included because the City is financially accountable for it.
Fund financial statements – A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City of Diamond Bar, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into three categories: governmental funds, proprietary funds and fiduciary funds.
Governmental Funds – Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide 6 7.1.a
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financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources available at the end of the fiscal year. Such information may be useful in assessing the near-term financing requirements necessary to finance City programs.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impacts of the City’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
The City of Diamond Bar adopts an annual appropriated budget for its general fund. A budgetary comparison statement has been provided for the general fund to demonstrate compliance with this budget.
Proprietary Funds – The type of proprietary funds that the City maintains are internal service funds that are used to allocate costs internally among the various functions of the City. The City of Diamond Bar uses these funds to account for its liability insurance costs and vehicle, building and computer maintenance and replacement costs. Because these services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities within the government-wide financial statements.
Notes to the Financial Statements – The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.
Other Information – In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City’s budgetary control and accounting and expenditures in excess of appropriations.
Government-wide Financial Analysis
The most prominent theme in the financial analysis below is the impact of COVID-19 both at a national level and local level. Both the State Governor and Los Angeles County Public Health officials issued stay-at-home orders in mid-March 2020 requiring many businesses that were not deemed essential to close down. This had a significant impact on the local economy and City 7 7.1.a
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revenues beginning in the last quarter of fiscal year 2020. With such uncertainty over how long the pandemic would last and to what extent it would continue to affect revenues, the City’s fiscal year 2021 adopted budget reflected conservative revenue estimates, reduced expenditures, and the prudent use of contingency reserves.
On the revenue side, the pandemic impacted sales tax and, in particular, transient occupancy tax (TOT) revenue. As further discussed below, sales tax revenues eventually recovered as restrictions on businesses were eased during the spring of 2021 and eventually eliminated in June 2021. In fact, sales taxes grew by 5% over last year. Similarly, property taxes grew by 5% from last year as well, seemingly not impacted at all by the pandemic. TOT revenues did not fare as well, with fiscal year 2021 revenues ending the year over $300,000 below the prior year. Other revenues were largely unaffected with the exception of revenues tied to facility use and other parks and recreation programs that were discontinued for the better part of the year.
On the expenditure side, the City scaled back its capital improvement program as one measure to offset projected revenue declines. In addition, certain costs naturally declined as a result of the pandemic and state and county restrictions.
For example, with the significantly curtailed uses of recreational facilities, such as the Diamond Bar Center, the costs to maintain the facility, and utility costs, were correspondingly reduced. Similarly, with many employees working remotely for part of the year, maintenance and utility costs, such as electricity and water, were reduced.
Overall, due to stronger than expected revenue growth in key areas, along with reduced spending, the City ended the year in a much better position than last year and much better than budgetary expectations, as discussed in more detail below.
City-wide Statement of Net Position – The Statement of Net Position is intended to measure an agency’s financial health at the end of the fiscal year. The “net position” is the net of the agency’s total assets and its total liabilities. At June 30, 2021, the City of Diamond Bar’s net position (total assets and deferred outflows over total liabilities and deferred inflows) was $382.3 million (see Table 1).
By far the largest portion of the City’s net position (89%) is its investment in capital assets (e.g., land, buildings, infrastructure, machinery, equipment, and construction in progress), net the related outstanding debt used to acquire those assets. The City of Diamond Bar uses these capital assets to provide services to its citizens; consequently, these assets are not available for future spending.
Although the City’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided 8 7.1.a
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from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. As shown in Table 1 below, the City’s investment in capital assets (net of related debt) decreased by approximately $5.5 million, which was largely the result of $8 million in depreciation expense offset by additional investments of $1.9 million and the reduction of debt used to finance the capital assets.
Table 1
CITY OF DIAMOND BAR
Statement of Net Position
The City’s Restricted net position increased by $3.7 million. This is primarily due to the deferral and change in the construction schedule of capital improvement projects, which are largely funded from restricted revenues, in response to the pandemic. Specifically, a total of $3.1 million in Proposition C, Measure M, RMRA (SB1), MTA Grant, Measure W, and Measure R revenues were unspent in fiscal year 2021, which are restricted primarily for streets and transportation costs. These unspent revenues contributed to the overall $3.7 million increase in the City’s restricted net position. These funds will be used in upcoming fiscal years.
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The unrestricted portion of the total net position represents those funds the City can use at its sole discretion. This portion is often looked at when evaluating a city’s financial health. More importantly, the unrestricted net position increased from the prior year by approximately $1.8 million. There are many factors that played into this improvement in the City’s financial position, but this is primarily due to reduced spending, which in many cases was due to the pandemic, such as with utility and maintenance costs associated with buildings; reduced sheriff costs due to a lack of special events; and lower personnel costs. In other cases, it was a result of an across-the-board focus on keeping costs down due to the anticipated impacts of the pandemic on revenues.
Changes in Net Position – Although the Statement of Net Position discussed above is an important measure of financial health, it is only at a specific point in time. A more useful measure is how the City’s financial position is changing over time.
Table 2 below present a summary of the City’s change in net position from the prior year, and the specific revenue and expenditure performance that caused the change.
Overall, the City ended the year in a much better position than originally expected. Although on a citywide basis the year ended with a slight deficit of $113,972, this is entirely due to depreciation expense that is recognized in the government wide statements. In addition, this is a marked improvement to the prior year deficit of $3.3 million. At the fund level, as further discussed below, the City ended the year with a $7 million surplus, with the General Fund contributing $3.1 million to these very positive results. Again, this is a marked difference from the expectations before the fiscal year began. Specifically, the City’s adopted fiscal year 2021 General Fund budget anticipated a $1,225,037 deficit, including the use of $850,000 in emergency contingency reserves, $432,731 in General Fund reserves to subsidize the Landscape Assessment Districts and $100,000 in the Building Facilities Fund for the Heritage Park roof replacement project. However, with better than anticipated revenues and a significant reduction in spending, the City ended the year in a much better financial position than originally expected.
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Table 2
CITY OF DIAMOND BAR
Changes in Net Position
Many of the reasons leading to these results have already been discussed, but some of the more notable factors are discussed below.
Revenues
In the Statement of Activities, the City’s total revenues were approximately $34 million, which almost exactly matches the $34.02 million received in last fiscal year. However, certain revenues were higher than last year, while other revenues ϮϬϮϭ ϮϬϮϬ
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were down. The two key areas of growth were in property tax and sales tax revenues. Although the increase in property taxes was generally anticipated, the growth in sales taxes was not. Both grew approximately 5%. Sales taxes are discussed in more detail below.
One of the declines was in capital grants revenues of almost $800,000. This is not indicative of a negative trend but rather the timing of when grant funded projects are initiated. Another decline was seen in TOT revenues, which end the year $330,601 lower than last year due to the impacts of the pandemic and the related state- and county-wide restrictions on businesses. Lastly, again due to the pandemic, rental income from the use of City recreational facilities, such as the Diamond Bar Center, for such things as weddings and other special events declined by approximately $1.2 million.
Expenses
The City has continued to be very diligent in controlling growth in expenses. This year expenses for the City totaled $34.2 million, which is approximately $3.1 million, or 8%, lower than the previous fiscal year. The largest declines in spending were in the Parks & Recreation and Public Works Departments, primarily driven by the impacts of the pandemic. In Parks & Recreation, because many of the programs were not provided due to state and county restrictions, the related costs were not incurred, such as seasonal salaries and supplies associated with providing those service. In addition, due to the lack of facility rental activity, related costs to maintain those facilities, including utility costs, were substantially reduced. In the Public Works Department, there was a general reduction in professional service contracts, many of which are tied to streets and other capital improvement projects that were deferred as one of several measures implemented to offset anticipated revenue declines due to the pandemic.
Fund Financial Analysis
As noted earlier the City of Diamond Bar uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. These are presented starting on page 21 of the financial statements.
Governmental funds - The focus of the City of Diamond Bar’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a city’s net resources available for spending at the end of the fiscal year.
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At June 30, 2021, the City of Diamond Bar’s governmental funds reported combined ending fund balances of $46.6 million, an increase of $7 million in comparison with the prior year. Approximately 45% of this amount ($20.8 million) constitutes unassigned fund balance, which is available for spending at the government’s discretion. The remainder of the fund balance is either nonspendable, restricted or assigned to indicate that it is 1) not in spendable form ($2,275), 2) restricted for particular purposes ($18,966,584) or 3) committed for particular purposes ($6,797,181).
The General Fund is the main operating fund of the City. It is where most traditional services associated with local government are provided and which are funded primarily from unrestricted tax revenues. At the end of the current fiscal year, the unassigned fund balance of the General Fund was approximately $20.9 million, while the total fund balance was $27.7 million. This represents an increase of $3.1 million from last year, which is a very favorable result of the year, particularly given original expectations as previously noted. As a measure of the General Fund’s liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance represents 105% of total General Fund expenditures, including transfers out, while total fund balance represents 133% of the same amount.
Since the City’s incorporation in 1989, the City has been fiscally conservative contributing to healthy fund balance reserves. Several years ago, the City chose to fund major maintenance projects from General Fund unassigned fund balance (reserves) when other funds were not available for this purpose.
The factors leading to this increase are largely the same as those discussed above for the City as a whole, including, strong performance in sales tax and property tax revenues, and reduced spending, particularly in the Public Works and Parks and Recreation Departments.
General Fund Budgetary Highlights
While in total the General Fund revenue budget changed very little, there were notable changes to several individual revenues during the fiscal year to adjust to new or changing circumstances and activity. Some of the more notable changes include the following:
- Proposition A Exchange – In January of 2021 the City of Diamond Bar entered into an agreement with Foothill Transit whereby the City would provide $800,000 in Proposition A restricted revenues to Foothill Transit in exchange for $600,000 in unrestricted revenues. Since Proposition A revenues are restricted to transit-related expenses, and the City does not operate its own transit service, exchanging these funds for unrestricted revenues was a great way to 13 7.1.a
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bring in additional funds to the General Fund to fund other important services to the community. With this agreement, the City established a budget in the amount of $600,000 in anticipation of these revenues.
- Diamond Bar Center Revenues – The City normally expects to receive approximately $500,000 in rental revenues at the Diamond Bar Center for a variety of events, such as weddings and other celebrations. As a result of the pandemic caused by COVID-19, the City had to close the facility for such events starting in early 2020. As a result, fiscal year 2020 revenues were only $255,931 for the first 8 months of the year prior to closure. For fiscal year 2021, the original budget was reduced from $500,000 to $0. Only $35,621 in revenues were realized.
- Transient Occupancy Taxes (TOT) – The original budgeted revenues for TOT were $1.1 million, but was lowered to $750,000 in light of the impact on TOT revenues of COVID-19. In comparison, the original budget in the prior fiscal year (2020) was lowered from 1,400,000 to $1,250,000 as the effects on the economy and local revenues were first being seen. However, the biggest impacts thus far have been in fiscal year 2021 with revenues dropping from $1,128,386 last year to $797,785 this fiscal year.
- Sales Taxes – The original budget of $4.3 million was increased by $500,000 to $4.8 million. The original budget was developed shortly after the pandemic began when there was still a great deal of uncertainty as to how long the pandemic would last and to what extent it would affect revenues, particularly sales taxes, in fiscal year 2021. With the restrictions placed state-wide on businesses beginning in spring of 2020, sales taxes in the last three months of fiscal year 2020 were greatly impacted. Consequently, revenues were budgeted conservatively for fiscal year 2021. Although restrictions continued for the better part of the year, some businesses continued to do well, particularly restaurants offering take-out service and those working with food delivery services, reducing the impacts on sales tax revenues. Eventually, restrictions on businesses statewide were eased throughout the spring of 2021 and were essentially eliminated in June. In addition, vaccines became widely available in April 2021, both of which allowed the pent-up demand for consuming and spending to be met. This is evidenced by a statewide increase in sales tax revenues of 37% in the last three month of fiscal year 2021 (April-June) compared to the same three months last year, In the City of Diamond Bar, sales tax revenues increased by 33.2%. Note that some of this increase is attributable to the increasing prices of taxable goods, in particular fuel, as measured by the Consumer Price Index. By the end of the fiscal year, sales tax revenues exceeded budget by approximately $300,000 for a total of $5.1 million.
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Capital Asset and Debt Administration
Capital assets - The City of Diamond Bar’s investment in capital assets for its governmental activities as of June 30, 2021 amounts to $347,751,278 (net of accumulated depreciation). This investment in capital assets includes land, Right of Way, buildings and improvements, furniture and fixtures, vehicles and equipment, infrastructure and construction in progress.
Table 3
The City’s capital assets decreased in value by approximately $6 million during fiscal year 2021. This decrease was due primarily to depreciation expense totaling almost $8 million, offset by an increase in construction in progress and other capital assets of approximately $1.5 million.
Construction in progress at the end of the year included projects in various stages of design or construction. Nearly $1 million of construction in progress relates to streets improvement projects, including both residential and arterial roadways. An additional $696,000 was invested in a new, citywide, financial management systems, which provides much greater functionality, efficiencies and opportunities for enhancing services to the public.
See footnote 4 for more information on capital assets.
Long-term debt – At the end of the current fiscal year, the City of Diamond Bar’s total long-term debt totaled $7,624,472, which includes outstanding bonds payable and accrued compensated absences as shown in the table below. ŝƚLJŽĨŝĂŵŽŶĚĂƌ
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Table 4
In June 2021 the City issued the 2021 Lease Revenue Refunding Bonds to refinance the 2002 Lease Revenue Bonds. The 2002 bonds were originally issued to finance the construction of a community/senior center (the Diamond Bar Center) and other public improvements. The refunding, which capitalizes on historically low interest rates, will result in a savings of $1,736,355 over the remaining life of the bonds.
In addition to the bonds, city employees have accrued leave time (sick and vacation) totaling $889,472 as of June 30, 2021. This liability is primarily paid out as time off or the use of sick time and to this extent does not result in an increase in costs.
See footnote 5 for more information on long-term debt.
Economic Factors and Next Year’s Budgets and Rates
Fiscal Year 2021/22 will continue to present many fiscal challenges driven by COVID-19. However, the FY 2021/2022 Budget provides a more positive outlook to restore many City programs and services, advance deferred maintenance and Capital Improvement Projects, and focuses on key initiatives consistent with the City’s Long-Term Financial Stability Report and Strategic Plan. Much of the optimism is centered on funding provided through ARPA, the reopening of the economy and the ability to restore the non-essential City services and programs.
Given the fluid nature of the health crisis, the City will continue to monitor conditions closely and make adjustments consistent with the latest guidance and Public Health Order to protect our residents, businesses and City employees to the greatest extent possible while continuing to deliver City services and programs.
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Contacting the City’s Financial Management
This financial report is designed to provide our citizens, taxpayers, customers, and creditors with a general overview of the City of Diamond Bar’s finances and to show the City’s accountability for the money it receives. If you have questions about this report or need additional financial information, contact the City’s Finance Department, at the City of Diamond Bar, 21810 Copley Drive, Diamond Bar, California 91765.
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CITY OF DIAMOND BAR
STATEMENT OF NET POSITION
Governmental
Activities
Assets:
Cash and investments $ 55,210,138
Receivables:
Accounts 2,037,869
Notes and loans 400,791
Accrued interest 78,491
Prepaid costs 2,275
Due from other governments 277,198
Restricted assets:
Cash with fiscal agent 22,777
Due from employees 2,540
Capital assets not being depreciated 274,388,324
Capital assets, net of depreciation 73,362,954
Total Assets 405,783,357
Deferred Outflows of Resources:
Deferred pension related items 1,772,162
Deferred OPEB related items 182,382
Total Deferred Outflows of Resources 1,954,544
Liabilities:
Accounts payable 2,734,040
Accrued liabilities 49,042
Unearned revenue 3,651,318
Deposits payable 2,160,498
Due to other governments 402,974
Noncurrent liabilities:
Compensated absences - due within one year 400,000
Bonds payable - due within one year 455,000
Compensated absences - due in more than one year 489,472 Bonds payable - due in more than one year 7,569,092
Net pension liability - due in more than one year 6,563,014 Net OPEB liability - due in more than one year 634,602
Total Liabilities 25,109,052
Deferred Inflows of Resources:
Deferred pension related items 251,746
Deferred OPEB related items 79,174
Total Deferred Inflows of Resources 330,920
Net Position:
Net investment in capital assets 339,727,186
Restricted for:
Community development projects 3,100,228
Public safety 346,594
Public works 13,772,296
Capital projects 1,724,690
Debt service 22,776
Unrestricted 23,604,159
Total Net Position $ 382,297,929
JUNE 30, 2021
See Notes to Financial Statements.
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CITY OF DIAMOND BAR
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2021
Operating Capital
Charges for Contributions Contributions Governmental
Expenses Services and Grants and Grants Activities
Functions/Programs
Primary Government:
Governmental Activities:
General government $ 7,810,434 $ 642,791 $ 1,044,350 $ - $ (6,123,293) Public safety 7,401,924 263,147 104,715 - (7,034,062)
Community development 3,128,813 2,260,454 434,415 - (433,944) Parks and recreation 3,802,025 319,896 - - (3,482,129)
Public works 11,626,695 2,881,793 4,335,919 302,616 (4,106,367) Interest on long-term debt 392,652 - - - (392,652)
Total Primary Government $ 34,162,543 $ 6,368,081 $ 5,919,399 $ 302,616 (21,572,447) General Revenues:
Taxes:
Property taxes, levied for general purpose 5,873,328
Transient occupancy taxes 797,785
Sales taxes 5,106,920
Franchise taxes 1,390,250
Other taxes 1,105,651
Motor vehicle in lieu - unrestricted 6,804,019
Use of money and property 121,612
Other 258,910
Total General Revenues 21,458,475
Change in Net Position (113,972)
Net Position at Beginning of Year 382,025,840
Restatement of Net Position 386,061
Net Position at End of Year $ 382,297,929
Program Revenues
Net (Expenses)
Revenue and
Changes in Net
Position
See Notes to Financial Statements.
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CITY OF DIAMOND BAR
BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2021
Special
Revenue
Funds
Capital Projects
Funds
Other Total
Governmental Governmental
General Funds Funds
Assets:
Pooled cash and investments $ 33,063,087 $ 7,229,529 $ 949,936 $ 11,574,920 $ 52,817,472 Receivables:
Accounts 1,741,666 - - 296,203 2,037,869
Notes and loans - - - 400,791 400,791
Accrued interest 78,491 - - - 78,491
Prepaid costs 2,275 - - - 2,275
Due from other governments 11,379 - - 265,106 276,485
Due from other funds 69,055 - - - 69,055
Due from employees 2,540 - - - 2,540
Restricted assets:
Cash and investments with fiscal agents - - - 22,777 22,777 Total Assets 34,968,493 $ 7,229,529 $ $ 12,559,797 949,936 $ 55 $ ,707,755 Liabilities, Deferred Inflows of Resources,
and Fund Balances:
Liabilities:
Accounts payable $ 1,352,227 $ - $ 988,261 $ 341,670 $ 2,682,158 Accrued liabilities 45,365 - - 3,677 49,042
Unearned revenues 3,649,758 - 1,560 - 3,651,318
Deposits payable 2,160,498 - - - 2,160,498
Due to other governments - - - 402,974 402,974
Due to other funds - - - 69,055 69,055
Total Liabilities 7,207,848 - 989,821 817,376 9,015,045 Deferred Inflows of Resources:
Unavailable revenues 10,940 - - 110,203 121,143
Total Deferred Inflows of Resources 10,940 - - 110,203 121,143 Fund Balances:
Nonspendable:
Prepaid costs 2,275 - - - 2,275
Restricted for:
Community development projects - - - 3,100,228 3,100,228 Public safety - - - 346,594 346,594
Highways and streets - 7,229,529 - 6,542,767 13,772,296 Capital Projects - - - 1,724,690 1,724,690
Debt service - - - 22,776 22,776
Committed to:
Emergency contingencies 6,797,181 - - - 6,797,181
Unassigned 20,950,249 - (39,885) (104,837) 20,805,527
Total Fund Balances 27,749,705 7,229,529 (39,885) 11,632,218 46,571,567 Total Liabilities, Deferred Inflows of
Resources, and Fund Balances 34,968,493 $ 7,229,529 $ $ 12,559,797 949,936 $ 55 $ ,707,755 Traffic
Improvement
Fund
Capital
Improvement
Fund
See Notes to Financial Statements.
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CITY OF DIAMOND BAR
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF NET POSITION
JUNE 30, 2021
Fund balances of governmental funds $ 46,571,567
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets net of depreciation have not been included as financial resources in governmental fund activity. 347,283,197
Deferred outflows related to pension items:
Adjustments due to difference in proportions $ 299,141
Net difference between project and actual earnings on pension plan investments 194,965 Difference between expected and actual experiences 338,212 939,844 1,772,162
Deferred outflows related to OPEB:
Change in assumptions 176,519
Difference between expected and actual experiences 5,863 182,382 Long-term debt, compensated absences, other post employee benefit obligation and net pension liability that have not been included in the governmental fund activity:
Bonds payable (6,735,000)
Unamortized bond premiums (1,289,092)
Compensated Absences (889,472)
Net OPEB liability (634,602)
Net pension liability (6,563,014) (16,111,180)
Deferred inflows related to pension items:
Change in assumptions (46,810)
(204,936) (251,746)
Deferred inflows related to OPEB:
Difference between expected and actual experience (49,592) Net differences between projected and actual return investments (29,582) (79,174) Revenues reported as unavailable revenue in the governmental funds and recognized in the statement of activities. These are included in the intergovernmental revenues in the governmental fund activity. 121,143
Internal service funds are used by management to charge the costs of certain activities, such as equipment management and self-insurance, to individual funds.
The assets and liabilities of the internal service funds must be added to the statement of net position. 2,809,578
Net Position of Governmental Activities $ 382,297,929
Current year contributions that occurred after the measurement date Change in employer's proportion and differences between the employer's contributions and the employer's proportionate share of contributions
See Notes to Financial Statements.
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CITY OF DIAMOND BAR
STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
Capital Projects
Funds
Other Total
Governmental Governmental
General Funds Funds
Revenues:
Taxes $ - 13,498,926 $ - $ $ 775,008 $ 14,273,934
Licenses and permits 2,113,823 - - 145,464 2,259,287
Intergovernmental 8,448,369 - 38,363 7,786,806 16,273,538 Charges for services 321,427 - - 593,339 914,766
Use of money and property (97,951) 83,977 1,449 109,020 96,495 Fines and forfeitures 263,147 - - - 263,147
Miscellaneous 155,338 - - 107,591 262,929
Total Revenues 24,703,079 83,977 39,812 9,517,228 34,344,096 Expenditures:
Current:
General government 5,580,027 - - 803,429 6,383,456
Public safety 7,366,971 - - 34,953 7,401,924
Community development 2,150,405 - - 768,640 2,919,045
Parks and recreation 1,178,756 - - - 1,178,756
Public works 4,521,902 - - 1,908,909 6,430,811
Capital outlay - - 1,370,686 27,539 1,398,225
Debt service:
Principal retirement - - - 485,000 485,000
Interest and fiscal charges - - - 543,673 543,673
Total Expenditures 20,798,061 - 1,370,686 4,572,143 26,740,890 Excess (Deficiency) of Revenues
Over (Under) Expenditures 3,905,018 83,977 (1,330,874) 4,945,085 7,603,206 Other Financing Sources (Uses):
Transfers in 1,276,919 - 1,308,216 1,192,380 3,777,515
Transfers out (2,125,116) (40,000) - (2,421,682) (4,586,798) Refunding bonds issued - - - 8,024,092 8,024,092
Payment to refunded bond escrow agent - - - (7,839,852) (7,839,852) Total Other Financing Sources
(Uses) (848,197) (40,000) 1,308,216 (1,045,062) (625,043) Net Change in Fund Balances 3,056,821 43,977 (22,658) 3,900,023 6,978,163 Fund Balances, Beginning of Year 24,692,884 7,185,552 (17,227) 7,732,195 39,593,404 Fund Balances, End of Year $ 27,749,705 $ 7,229,529 $ (39,885) $ 11,632,218 $ 46,571,567 Special
Revenue
Funds
Traffic
Improvement
Fund
Capital
Improvement
Fund
See Notes to Financial Statements.
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CITY OF DIAMOND BAR
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2021
Net change in fund balances - total governmental funds $ 6,978,163 Amounts reported for governmental activities in the statement of activities are different because:
Governmental funds report capital outlays as expenditures. However, in the statement of activities, the costs of those assets is allocated over their estimated useful lives as depreciation expense. This is the amount by which capital outlays exceeded depreciation in the current period.
Capital Expenditures $ 1,563,577
Depreciation Expense (7,783,811) (6,220,234)
Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position.
Lease revenue bonds issued (8,024,092)
Lease revenue bonds refunded 7,839,852
Principal payment 485,000
Amortization of bond premium 40,490
Deferred charge expensed in the current year 80,503
Compensated Absences (137,809) 283,944
Accrued interest for long-term liabilities. This is the net change in accrued interest for the current period. 30,028
Pension contributions are expenditures in the governmental funds, but reduce the Net Pension Liability in the statement of net position and changes in the Net Pension Liability are expensed in statement of activities. (475,962) OPEB contributions are expenditures in the governmental funds, but reduce the Net OPEB Liability on the statement of net position and changes in the Net OPEB Liability are expensed in the statement of activities. (48,569) Revenues reported as unavailable revenue in the governmental funds and recognized in the statement of activities. These are included in the intergovernmental revenues in the governmental fund activity. (320,642)
Internal service funds are used by management to charge the costs of certain activities, such as equipment management and self-insurance, to individual funds.
The net revenues (expenses) of the internal service funds is reported with governmental activities. (340,700)
Change in Net Position of Governmental Activities $ (113,972) See Notes to Financial Statements.
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CITY OF DIAMOND BAR
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
JUNE 30, 2021
Governmental
ActivitiesInternal
Service Funds
Assets:
Current:
Cash and investments $ 2,392,666
Due from other governments 713
Total Current Assets 2,393,379
Noncurrent:
Capital assets - net of accumulated depreciation 468,081 Total Noncurrent Assets 468,081
Total Assets $ 2,861,460
Liabilities and Net Position:
Liabilities:
Current:
Accounts payable $ 51,882
Total Current Liabilities 51,882
Total Liabilities 51,882
Net Position:
Investment in capital assets 468,081
Unrestricted 2,341,497
Total Net Position 2,809,578
Total Liabilities and Net Position $ 2,861,460
See Notes to Financial Statements.
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CITY OF DIAMOND BAR
STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2021
Governmental
ActivitiesInternal
Service Funds
Operating Expenses:
Insurance premiums $ 388,886
Equipment repair and maintenance 578,690
Depreciation expense 207,524
Total Operating Expenses 1,175,100
Operating Income (Loss) (1,175,100)
Nonoperating Revenues (Expenses):
Interest revenue 25,117
Total Nonoperating
Revenues (Expenses) 25,117
Income (Loss) Before Transfers (1,149,983)
Transfers in 882,783
Transfers out (73,500)
Changes in Net Position (340,700)
Net Position:
Beginning of Fiscal Year 3,150,278
End of Fiscal Year $ 2,809,578
See Notes to Financial Statements.
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CITY OF DIAMOND BAR
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2021
Governmental
ActivitiesInternal
Service Funds
Cash Flows from Operating Activities:
Insurance premiums paid $ (388,886)
Payments to suppliers (611,862)
Cash received from others 1,320
Net Cash Provided (Used) by Operating Activities (999,428) Cash Flows from Non-Capital
Financing Activities:
Cash transfers out (73,500)
Cash transfers in 882,783
Net Cash Provided (Used) by
Non-Capital Financing Activities 809,283
Cash Flows from Capital
and Related Financing Activities:
Acquisition and construction of capital assets (86,843) Net Cash Provided (Used) by
Capital and Related Financing Activities (86,843)
Cash Flows from Investing Activities:
Interest received 25,116
Net Cash Provided (Used) by
Investing Activities 25,116
Net Increase (Decrease) in Cash
and Cash Equivalents (251,872)
Cash and Cash Equivalents at Beginning of Year 2,644,538 Cash and Cash Equivalents at End of Year $ 2,392,666
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss) $ (1,175,100)
Adjustments to Reconcile Operating Income (Loss)
Net Cash Provided (Used) by Operating Activities:
Depreciation 207,524
(Increase) decrease in due from other governments 1,320 Increase (decrease) in accounts payable (33,172)
Total Adjustments 175,672
Net Cash Provided (Used) by
Operating Activities $ (999,428)
See Notes to Financial Statements.
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CITY OF DIAMOND BAR
NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 2: Cash and Investments (Continued)
Information about the sensitivity of the fair values of the City's investments (including investments held by bond trustee) to interest rate fluctuations is provided by the following table that shows the distribution of the City's investments by maturity:
Investment Type
12 Months or
Less 1 - 3 years 3 - 5 years Total
US Government Sponsored Securities - $ - $ 1, $ 1, 490,555 490,555 Certificate of Deposits 3,770,694 2, 1, 299,892 516,314 7,586,900 Corporate Bonds 753,095 1,551,346 2, - 304,441
Municipal Bonds 1,433,306 - 550,638 1,983,944
Local Agency Investment Fund (LAIF) 36,872,773 - 36, - 872,773 Held by Fiscal Agents:
Money Market Mutual Funds 22,777 - - 22,777
$ 42,852,645 $ 3,851,238 $ 3,557,507 $ 50,261,390
Remaining Maturity (in Months)
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the City's investment policy, or debt agreements, and the actual rating, as reported by Moody’s, as of year-end for each investment type:
Investment Type
Total as of
June 30, 2021 Aaa Aa1 Aa2 Aa3 A1 A2 Unrated
US Government Sponsored Securities 1,490,555 $ 1,490,555 $ - $ - $ - $ - $ - $ - $ Certificate of Deposits 7,586,900 - - - - - - 7,586,900 Corporate Bonds 2,304,441 500,118 - 1,283,567 - - 520,756 - Municipal Bonds 1,983,944 - - 956,144 - - 1,027,800 -
Local Agency Investment Fund (LAIF) 36,872,773 - - - - - - 36,872,773 Held by Fiscal Agents:
Money Market Mutual Funds 22,777 - - - - - - 22,777
$ 1,990,673 50,261,390 $ - $ 2,239,711 $ - $ $ 1,027,800 520,756 $ 44,482,450 $ 39 7.1.a
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56 7.1.a
Packet Pg. 217
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57 7.1.a
Packet Pg. 218
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
GENERAL FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1, as restated $ 24,692,884 $ 24,692,884 $- 24,692,884 $ Resources (Inflows):
Taxes 12,747,900 12,960,400 13,498,926 538,526
Licenses and Permits 1,687,609 1,958,579 2,113,823 155,244 Intergovernmental 6,691,600 7,393,226 8,448,369 1,055,143 Charges for Services 1,268,100 331,100 321,427 (9,673)
Use of Money and Property 393,890 311,000 (97,951) (408,951) Fines and Forfeitures 328,750 203,125 263,147 60,022
Miscellaneous 193,630 131,505 155,338 23,833
Transfers In 1,386,528 1,386,528 1,276,919 (109,609)
Amounts Available for Appropriations 49,390,891 49,368,347 50,672,882 1,304,535 Charges to Appropriations (Outflow):
General Government
City Council 186,071 177,071 162,890 14,181
City Attorney 225,950 274,027 163,526 110,501
City Manager/Clerk 1,628,943 1,637,725 1,504,016 133,709 Finance 815,552 869,332 825,224 44,108
Human Resources 365,313 412,692 405,213 7,479
Information Systems 1,314,915 1,337,670 1,237,309 100,361 Public Information 655,723 656,033 544,684 111,349
Eco. Development - - 115 (115)
Contribution to OPEB Trust 88,000 88,000 - 88,000
Diamond Bar Center 1,301,454 1,066,686 737,050 329,636
Subtotal General Government 6,581,921 6,519,236 5,580,027 939,209 Public Safety
Law Enforcement 7,781,544 7,997,868 7,136,649 861,219
Volunteer Patrol 2,000 2,000 - 2,000
Fire Protection 7,500 7,500 7,359 141
Animal Control 207,800 207,800 201,507 6,293
Emergency Preparedness 43,900 43,900 21,456 22,444
Subtotal Public Safety 8,042,744 8,259,068 7,366,971 892,097 Community Development
Community Development & Planning Admin. 769,975 780,475 676,743 103,732 Economic Development 246,653 246,653 221,916 24,737
Building & Safety 700,156 774,326 803,251 (28,925)
Neighborhood Improvement 319,357 476,357 448,495 27,862 Subtotal Community Development 2,036,141 2,277,811 2,150,405 127,406 Parks and recreation
Parks and Recreation Admin. 1,747,511 1,395,124 1,178,756 216,368 Subtotal Parks and recreation 1,747,511 1,395,124 1,178,756 216,368 Public works
Public Works Administration 610,321 663,534 599,017 64,517 Engineering 509,784 658,881 489,125 169,756
Road Maintenance 1,593,436 1,604,215 1,267,903 336,312
Landscape Maintenance 310,563 310,563 301,289 9,274
Landscape Maint-District #41 444,182 - - -
Parks & Facilities Maintenance 1,241,651 1,536,040 1,367,121 168,919 Civic Center 604,229 613,511 497,447 116,064
Subtotal Public works 5,314,166 5,386,744 4,521,902 864,842 Capital Outlay - 80,000 - 80,000
Transfers Out 2,502,411 2,679,243 2,125,116 554,127
Total Charges to Appropriations 26,224,894 26,597,226 22,923,177 3,674,049 Budgetary Fund Balance, June 30 $ 23,165,997 $ 22,771,121 $ 27,749,705 $ 4,978,584 See Notes to Required Supplementary Information.
58 7.1.a
Packet Pg. 219
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
TRAFFIC IMPROVEMENT FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 7,185,552 $ 7,185,552 $- 7,185,552 $ Resources (Inflows):
Intergovernmental 846,910 846,910 - (846,910)
Use of money and property 95,000 84,000 83,977 (23)
Amounts Available for Appropriations 8,127,462 8,116,462 7,269,529 (846,933) Charges to Appropriations (Outflow):
Transfers out - 40,000 40,000 -
Total Charges to Appropriations - 40,000 40,000 -
Budgetary Fund Balance, June 30 $ 8,127,462 $ 8,076,462 $ 7,229,529 $ (846,933) See Notes to Required Supplementary Information.
59 7.1.a
Packet Pg. 220
CITY OF DIAMOND BAR
MISCELLANEOUS RATE PLAN
SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2015 2016 2017
Proportion of the Net Pension Liability 0.05155% 0.04862% 0.05325% Proportionate Share of the Net Pension Liability $ 3,337,560 3,207,669 $ $ 4,607,967 Covered Payroll $ 4,650,369 4,376,117 $ $ 4,551,711
Proportionate Share of the Net Pension Liability as
Percentage of Covered Payroll 73.30% 71.77% 101.24%
Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 79.82% 78.40% 74.06%
Notes to Schedule:
Changes of Assumptions:
Benefit Changes:
The figures above include any liability impact that may have resulted from voluntary benefit changes that occurred after the June 30, 2019 valuation. However, offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes) that occurred after the June 30, 2019 valuation date are not included in the figures above, unless the liability impact is deemed to be material by the plan actuary.
None in 2019 or 2020. In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in discount rate in 2018. In 2017, the accounting discount rate reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense.) In 2014, amounts reported were based on the 7.5 percent discount rate.
(1) Historical information is required only for measurement years for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only seven years are shown.
See Notes to Required Supplementary Information.
60 7.1.a
Packet Pg. 221
2018 2019 2020 2021
0.05584% 0.05629% 0.15164% 0.15559%
$ 5,424,380 5,537,585 $ 6,072,351 $ $ 6,563,014
$ 5,088,134 4,680,371 $ 5,077,171 $ $ 5,227,663
118.32% 106.61% 119.60% 125.54%
73.31% 75.26% 75.26% 75.10%
See Notes to Required Supplementary Information.
61 7.1.a
Packet Pg. 222
CITY OF DIAMOND BAR
MISCELLANEOUS RATE PLAN
SCHEDULE OF PLAN CONTRIBUTIONS - PENSION
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2015 2016 2017
Actuarially Determined Contribution $ 460,471 403,553 $ $ 386,806 Contribution in Relation to the Actuarially Determined Contribution (403,553) (587,684) (542,557) Contribution Deficiency (Excess) $ (127,213) - $ $ (155,751) Covered Payroll $ 4,551,711 4,650,369 $ $ 4,680,371
Contributions as a Percentage of Covered Payroll 8.68% 12.91% 11.59% Note to Schedule:
Valuation Date: June 30, 2019
Methods and assumptions used to determine contribution rates:
Actuarial Cost Method Entry Age Normal Cost Method
Amortization method Level percentage of payroll, closed Asset valuation method Direct rate smoothing
Inflation
Payroll Growth
Projected Salary Increases
Investment Rate of Return 7.15% (net of administrative expenses) Retirement Age
Mortality The mortality table used was developed based on CalPERS' specific data. The table includes 15 years of mortality improvements using 90 percent of Society of Actuaries' Scale 2016. For more details on this table, please refer to the 2017 experience study report.
2.500%
2.750%
Varies by Entry Age and Service
(1) Historical information is required only for measurement years for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only seven years are shown.
All other actuarial assumptions used in the June 30, 2018 valuation were based on the results of an actuarial
experience study for the period from 1997 to 2015, including updates to salary increase, mortality and retirement rates.
The Experience Study report may be accessed on the
CalPERS website at www.calpers.ca.gov under Forms and
Publications.
See Notes to Required Supplementary Information.
62 7.1.a
Packet Pg. 223
2018 2019 2020 2021
$ 710,349 418,739 $ 1,005,631 $ $ 939,844
(618,219) (710,349) (1,005,631) (939,844)
$ - (199,480) $ - $ $ -
$ 5,077,171 5,088,134 $ 5,227,663 $ $ 5,417,136
12.15% 13.99% 19.24% 17.35%
See Notes to Required Supplementary Information.
63 7.1.a
Packet Pg. 224
CITY OF DIAMOND BAR
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2018 2019 2020 2021
Total OPEB Liability
Service cost $ 57,513 55,838 $ 41,976 $ 43,235 $
Interest on the total OPEB liability 41,616 46,352 53,641 57,448 Actual and expected experience difference - - 7,817 (54,653) Changes in assumptions - - 10,172 186,125
Benefit payments (17,988) (19,058) (28,427) (32,136)
Net change in total OPEB liability 79,466 84,807 85,179 200,019 Total OPEB liability - beginning 702,459 781,925 866,732 951,911 Total OPEB liability - ending (a) 781,925 866,732 951,911 1,151,930 Plan Fiduciary Net Position
Contribution - employer 102,579 106,186 116,427 32,136
Net investment income 7,102 18,278 20,741 27,335
Actual and expected experience difference - - 1,529 34,612 Benefit payments (17,988) (19,058) (28,427) (32,136)
Administrative expense (132) (209) (302) (414)
Net change in plan fiduciary net position 91,561 105,197 109,968 61,533 Plan fiduciary net position - beginning 149,069 240,630 345,827 455,795 Plan fiduciary net position - ending (b) 240,630 $ 345,827 $ $ 517,328 455,795 $ Net OPEB Liability/(Assets) - ending (a) - (b) $ 541,295 $ 520,905 $ 496,116 $ 634,602 Plan fiduciary net position as a percentage of the total OPEB liability 30.77% 39.90% 47.88% 44.91% Covered-employee payroll $ 5, 5,163,684 $ 6, 077,171 $ 5, 113,473 $ 417,136 Net OPEB liability as a percentage of covered-employee payroll 10.48% 10.26% 8.12% 11.71% Notes to Schedule:
Changes in assumptions:
(1) Historical information is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2018 was the first year of implementation. Future years' information will be displayed up to 10 years as information becomes available.
The interest assumption changed from 6.00% to 5.75%. Assumed rates of retirement, termination, and mortality have been updated to align with those currently being used by the statewide pension systems. Medical trend in future years has been updated to 4% for all years from 6.0% tiered down by 0.5% per year to 4.5% in all future years. Medical inflation was changed to 4.0% in all years from 3.50%.
See Notes to Required Supplementary Information.
64 7.1.a
Packet Pg. 225
CITY OF DIAMOND BAR
SCHEDULE OF CONTRIBUTIONS - OPEB
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2018 2019 2020 2021
$ 84,591 $ 87,129 $ 116,427 $ 32,136
(102,579) (106,186) (116,427) (32,136)
$ (1 (17,988) $ - 9,057) $ - $
$ 5,077,171 5,163,684 $ 6,113,473 $ 5, $ 417,136
1.64% 1.72% 1.90% 0.59%
Notes to Schedule:
Methods and assumptions used to determine contributions:
Actuarial Cost Method Entry Age Level Percent of Pay Cost Method Discount rate 5.75%
Salary increases
Investment rate of return
Healthcare cost trend rates
PEMHCA Minimum Increase Rate
Retirement and termination
Mortality The mortality assumptions are based on the 2017 CalPERS Mortality for Miscellaneous and Schools Employees table created by CalPERS. CalPERS periodically studies mortality for participating agencies and establishes mortality tables that are modified versions of commonly used tables. This table incorporates mortality projection as deemed appropriate based on CalPERS analysis.
2.75%
4.50% for 2020-21; 3.50% for 2022-23 and after
5.75%
2.80% for 2021; 4.10% for 2022 and later years
Retirement and termination assumptions used were based on a review of plan experience and our best estimate of future plan experience.
(1) Historical information is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2018 was the first year of implementation. Future years' information will be displayed up to 10 years as information becomes available. *Actuarial methods and assumptions used to set the actuarially determined contribution for Fiscal Year 2021 were from the June 30, 2021 Actuarially Determined Contribution
Contribution in Relation to the Actuarially Determined Contributions Contribution Deficiency (Excess)
Covered-employee payroll
Contributions as a percentage of covered-employee payroll See Notes to Required Supplementary Information.
65 7.1.a
Packet Pg. 226
7+,63$*(,17(17,21$//</()7%/$1.
66 7.1.a
Packet Pg. 227
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67 7.1.a
Packet Pg. 228
CITY OF DIAMOND BAR
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2021
Assets:
Pooled cash and investments $ 222,670 $ 908,168 $ 1,875,965 $ 1,072 $ 1,511,188 Receivables:
Accounts - - - - 138,538
Notes and loans - - - - -
Due from other governments - - - - -
Restricted assets:
Cash and investments with fiscal agents - - - - -
Total Assets 222,670 $ 908,168 $ 1,875,965 $ 1,072 $ 1, $ 649,726 Liabilities and Fund Balances:
Liabilities:
Accounts payable $ - $ 33,286 $ 47,071 $ - $ 10,345
Accrued liabilities - 1,054 595 - 1,281
Due to other governments - - - - -
Due to other funds - - - - -
Total Liabilities - 34,340 47,666 - 11,626
Deferred Inflows of Resources:
Unavailable revenues - - - - -
Total Deferred Inflows of Resources - - - - -
Fund Balances:
Restricted for:
Community development projects - - - - 1,638,100
Public safety - - - - -
Highways and streets 222,670 873,828 1,828,299 1,072 -
Capital Projects - - - - -
Debt service - - - - -
Unassigned -----
Total Fund Balances 222,670 873,828 1,828,299 1,072 1,638,100 Total Liabilities and Fund Balances $ 222,670 $ 908,168 $ 1,875,965 $ 1,072 $ 1,649,726 State Gas Tax
Fund
Proposition A
Transit Fund
Proposition C
Transit Fund
Transportation
Grant Fund
Integrated Waste
Management
Fund
Special Revenue Funds
68 7.1.a
Packet Pg. 229
CITY OF DIAMOND BAR
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2021
Assets:
Pooled cash and investments
Receivables:
Accounts
Notes and loans
Due from other governments
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Due to other governments
Due to other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Restricted for:
Community development projects
Public safety
Highways and streets
Capital Projects
Debt service
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
(CONTINUED)
$ 177,954 57,238 $ 1,491,815 $ 2,033,386 $ - $
- - - 89,832 -
-----
- 18,984 - 103,327 -
---- -
$ 196,938 57,238 $ 1,491,815 $ 2,226,545 $ - $
$ 735 - $ - $ - $ - $
-----
-----
- - - - 730
- 735 - - 730
-----
-----
-----
-----
57,238 - - 2,226,545 -
- 196,203 1,491,815 - -
-----
- - - - (730)
57,238 196,203 1,491,815 2,226,545 (730)
$ 196,938 57,238 $ 1,491,815 $ 2,226,545 $ - $
Measure M Local
Return Fund
Road
Maintenance &
Rehab
Trails &
Bikeways Fund
Sewer Mitigation
Fund
Air Quality
Improvement
Fund
Special Revenue Funds
69 7.1.a
Packet Pg. 230
CITY OF DIAMOND BAR
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2021
Assets:
Pooled cash and investments
Receivables:
Accounts
Notes and loans
Due from other governments
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Due to other governments
Due to other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Restricted for:
Community development projects
Public safety
Highways and streets
Capital Projects
Debt service
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
$ 85,704 - $ 27,991 $ 137,204 $ - $
-----
- - - - 400,791
56,599 - - - 32,592
---- -
$ 85,704 56,599 $ 27,991 $ 137,204 $ $ 433,383
$ - - $ 463 $ - $ 29,423 $
- - - -35
- - - - 400,791
56,599 - - - 4,526
56,599 - 463 - 434,775
56,599 - - - -
56,599 - - - -
- 85,704 27,528 137,204 -
-----
-----
-----
-----
(56,599) - - - (1,392)
(56,599) 85,704 27,528 137,204 (1,392)
$ 85,704 56,599 $ 27,991 $ 137,204 $ $ 433,383
Used Oil Block
Grant Fund
Park and Facility
Development
MTA Grant Fund Fund CDBG Fund
Beverage Center
Recycling Grant
Fund
Special Revenue Funds
70 7.1.a
Packet Pg. 231
CITY OF DIAMOND BAR
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2021
Assets:
Pooled cash and investments
Receivables:
Accounts
Notes and loans
Due from other governments
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Due to other governments
Due to other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Restricted for:
Community development projects
Public safety
Highways and streets
Capital Projects
Debt service
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
(CONTINUED)
$ 8,351 338,243 $ 181,512 $ 820,121 $ 514,883 $
- - 11,915 - 20,676
-----
-----
---- -
$ 8,351 338,243 $ 193,427 $ 820,121 $ 535,559 $
$ - - $ 156,562 $ - $ - $
- -193--
-----
-----
- - 156,755 - -
-----
-----
- - - - 535,559
338,243 8,351 - - -
- - -820,121-
- - 36,672 - -
-----
-----
338,243 8,351 36,672 820,121 535,559
$ 8,351 338,243 $ 193,427 $ 820,121 $ 535,559 $
Landscape
Maintenance
District Fund
Measure R Local
COPS Fund CLEEP Fund Return Fund PEG Fees Fund
Special Revenue Funds
71 7.1.a
Packet Pg. 232
CITY OF DIAMOND BAR
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2021
Assets:
Pooled cash and investments
Receivables:
Accounts
Notes and loans
Due from other governments
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Due to other governments
Due to other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Restricted for:
Community development projects
Public safety
Highways and streets
Capital Projects
Debt service
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
$ 28,419 140,797 $ $ 336,955 $ - $ 660,284
35,242 - - - -
- - - --
- - - 31,064 -
---- -
$ 28,419 176,039 $ $ 336,955 $ 31,064 $ 660,284
$ - - $ $ - $ 23,863 $ 9,868
- - - - 519
-2,183 - - -
- - - 7,200 -
- 2,183 - 31,063 10,387
- - - 31,064 -
- - - 31,064 -
- 26,236 - - 649,897
- - - --
176,039 - 336,955 - -
- - - --
- - - --
- - - (31,063) -
176,039 26,236 336,955 (31,063) 649,897
$ 28,419 176,039 $ $ 336,955 $ 31,064 $ 660,284
CASP Fees
(SB1186)
Street
Beautification
Local Roadway
Safety Plan Fund
Measure W Local
Return Fund
Waste Hauler
Fund
Special Revenue Funds
72 7.1.a
Packet Pg. 233
CITY OF DIAMOND BAR
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2021
Assets:
Pooled cash and investments
Receivables:
Accounts
Notes and loans
Due from other governments
Restricted assets:
Cash and investments with fiscal agents
Total Assets
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Accrued liabilities
Due to other governments
Due to other funds
Total Liabilities
Deferred Inflows of Resources:
Unavailable revenues
Total Deferred Inflows of Resources
Fund Balances:
Restricted for:
Community development projects
Public safety
Highways and streets
Capital Projects
Debt service
Unassigned
Total Fund Balances
Total Liabilities and Fund Balances
Special Revenue
Funds
Debt Service
Funds
Total
Governmental
Funds
$ - 15,000 $ $ 11,574,920
- - 296,203
- - 400,791
22,540 - 265,106
- 22,777 22,777
$ 22,777 37,540 $ $ 12,559,797
$ 1 30,053 $ $ 341,670
- - 3,677
- - 402,974
- - 69,055
30,053 1 817,376
22,540 - 110,203
22,540 - 110,203
- - 3,100,228
- - 346,594
- - 6,542,767
- - 1,724,690
- 22,776 22,776
(15,053) - (104,837)
(15,053) 22,776 11,632,218
$ 22,777 37,540 $ $ 12,559,797
Public Financing
Authority
Hazard Mitigation
Grant Fund
73 7.1.a
Packet Pg. 234
CITY OF DIAMOND BAR
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
Revenues:
Taxes $ - $ - $ - $ - $ -
Licenses and permits - - - - -
Intergovernmental 1,242,531 1,156,806 959,529 - -
Charges for services - 30,031 - - 563,308
Use of money and property 3,397 12,071 17,778 709 -
Miscellaneous - - - - 42,835
Total Revenues 1,245,928 1,198,908 977,307 709 606,143
Expenditures:
Current:
General government - 800,000 - - -
Public safety - - - - -
Community development - - - - 325,112
Public works - 360,109 303,363 - -
Capital outlay - - - - -
Debt service:
Principal retirement - - - - -
Interest and fiscal charges - - - - -
Total Expenditures - 1,160,109 303,363 - 325,112
Excess (Deficiency) of Revenues
Over (Under) Expenditures 1,245,928 38,799 673,944 709 281,031 Other Financing Sources (Uses):
Transfers in - - - - -
Transfers out (1,036,000) (43,570) (46,488) - (10,000)
Refunding bonds issued - - - - -
Payment to refunded bond escrow agent - - - - -
Total Other Financing Sources
(Uses) (1,036,000) (43,570) (46,488) - (10,000)
Net Change in Fund Balances 209,928 (4,771) 627,456 709 271,031 Fund Balances, Beginning of Year 12,742 878,599 1,200,843 363 1,367,069 Fund Balances, End of Year $ 222,670 $ 873,828 $ 1,828,299 $ 1,072 $ 1,638,100 Special Revenue Funds
State Gas Tax
Fund
Proposition A
Transit Fund
Proposition C
Transit Fund
Transportation
Grant Fund
Integrated Waste
Management
Fund
74 7.1.a
Packet Pg. 235
CITY OF DIAMOND BAR
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Community development
Public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Refunding bonds issued
Payment to refunded bond escrow agent
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
(CONTINUED)
$ - - $ - $ - $ - $
-----
- 74,661 816,516 1,059,978 -
-----
4,574 2,378 12,820 28,397 -
-----
4,574 77,039 829,336 1,088,375 -
-----
-----
-----
-----
- 27,539 - - -
-----
-----
- 27,539 - - -
4,574 49,500 829,336 1,088,375 -
-----
- - (98,706) (898,385) (730)
-----
-----
- - (98,706) (898,385) (730)
4,574 49,500 730,630 189,990 (730)
52,664 146,703 761,185 2,036,555 -
$ 57,238 $ 196,203 $ 1,491,815 $ 2,226,545 $ (730)
Special Revenue Funds
Sewer Mitigation
Fund
Air Quality
Improvement
Fund
Measure M Local
Return Fund
Road
Maintenance &
Rehab
Trails &
Bikeways Fund
75 7.1.a
Packet Pg. 236
CITY OF DIAMOND BAR
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Community development
Public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Refunding bonds issued
Payment to refunded bond escrow agent
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
$ - - $ - $ - $ - $
-----
264,253 14,337 6,974 4,715 447,681
-----
- 841 356 2,648 -
- - - 64,756 -
264,253 15,178 7,330 72,119 447,681
-----
-----
- - 11,545 - 431,983
-----
-----
-----
-----
- - 11,545 - 431,983
264,253 15,178 (4,215) 72,119 15,698
-----
- - - (82,253) (3,823)
-----
-----
- - - (82,253) (3,823)
264,253 15,178 (4,215) (10,134) 11,875
(320,852) 70,526 31,743 147,338 (13,267)
$ 85,704 (56,599) $ 27,528 $ 137,204 $ (1,392) $
Special Revenue Funds
MTA Grant Fund
Beverage Center
Recycling Grant
Fund
Used Oil Block
Grant Fund
Park and Facility
Development
Fund CDBG Fund
76 7.1.a
Packet Pg. 237
CITY OF DIAMOND BAR
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Community development
Public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Refunding bonds issued
Payment to refunded bond escrow agent
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
(CONTINUED)
$ - - $ 690,093 $ - $ 84,915 $
-----
156,727 - - 720,644 -
-----
5,147 281 - 4,841 5,437
-----
161,874 281 690,093 725,485 90,352
- - - - 3,429
4,900 - - - -
-----
- - 1,000,284 - -
-----
-----
-----
4,900 - 1,000,284 - 3,429
156,974 281 (310,191) 725,485 86,923
- - 310,190 - -
(156,727) - - (45,000) -
-----
-----
(156,727) - 310,190 (45,000) -
247 281 (1) 680,485 86,923
337,996 8,070 36,673 139,636 448,636
$ 8,351 338,243 $ 36,672 $ 820,121 $ $ 535,559
Special Revenue Funds
COPS Fund CLEEP Fund
Landscape
Maintenance
District Fund
Measure R Local
Return Fund PEG Fees Fund
77 7.1.a
Packet Pg. 238
CITY OF DIAMOND BAR
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Community development
Public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Refunding bonds issued
Payment to refunded bond escrow agent
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
$ - - $ - $ - $ - $
140,968 4,496 - - -
- - - 31,752 829,702
-----
842 75 3,895 - 2,533
-----
141,810 4,571 3,895 31,752 832,235
-----
-----
-----
- - - 62,815 182,338
-----
-----
-----
- - - 62,815 182,338
141,810 4,571 3,895 (31,063) 649,897
-----
-----
-----
-----
-----
141,810 4,571 3,895 (31,063) 649,897
34,229 21,665 333,060 - -
$ 26,236 176,039 $ $ (31,063) 336,955 $ $ 649,897
Special Revenue Funds
Waste Hauler
Fund
CASP Fees
(SB1186)
Street
Beautification
Local Roadway
Safety Plan Fund
Measure W Local
Return Fund
78 7.1.a
Packet Pg. 239
CITY OF DIAMOND BAR
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2021
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Miscellaneous
Total Revenues
Expenditures:
Current:
General government
Public safety
Community development
Public works
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Refunding bonds issued
Payment to refunded bond escrow agent
Total Other Financing Sources
(Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
Special Revenue
Funds
Debt Service
Funds
Total
Governmental
Funds
$ - - $ $ 775,008
- - 145,464
- - 7,786,806
- - 593,339
- - 109,020
- - 107,591
- - 9,517,228
- - 803,429
30,053 - 34,953
- - 768,640
- - 1,908,909
- - 27,539
- 485,000 485,000
- 543,673 543,673
30,053 1,028,673 4,572,143
(30,053) (1,028,673) 4,945,085
15,000 867,190 1,192,380
- - (2,421,682)
- 8,024,092 8,024,092
- (7,839,852) (7,839,852)
15,000 1,051,430 (1,045,062)
(15,053) 22,757 3,900,023
-19 7,732,195
$ 22,776 (15,053) $ 11,632,218 $
Hazard
Mitigation Grant
Fund
Public Financing
Authority
79 7.1.a
Packet Pg. 240
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
STATE GAS TAX FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 12,742 $ 12,742 $ 12,742 $ - Resources (Inflows):
Intergovernmental 1,348,727 1,323,366 1,242,531 (80,835) Use of money and property 3,000 1,500 3,397 1,897
Amounts Available for Appropriations 1,364,469 1,337,608 1,258,670 (78,938) Charges to Appropriations (Outflow):
Transfers out 1,036,000 1,036,000 1,036,000 -
Total Charges to Appropriations 1,036,000 1,036,000 1,036,000 - Budgetary Fund Balance, June 30 $ 328,469 $ 301,608 $ 222,670 $ (78,938) 80 7.1.a
Packet Pg. 241
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
PROPOSITION A TRANSIT FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 878,599 $ 878,599 $ 878,599 $ - Resources (Inflows):
Intergovernmental 1,211,864 1,211,864 1,156,806 (55,058) Charges for services 750,000 200,000 30,031 (169,969)
Use of money and property 9,500 9,500 12,071 2,571
Amounts Available for Appropriations 2,849,963 2,299,963 2,077,507 (222,456) Charges to Appropriations (Outflow):
General government - 800,000 800,000 -
Parks and recreation 30,550 - - -
Public works 1,818,082 786,702 360,109 426,593
Transfers out 53,500 53,500 43,570 9,930
Total Charges to Appropriations 1,902,132 1,640,202 1,203,679 436,523 Budgetary Fund Balance, June 30 $ 659,761 947,831 $ 873,828 $ $ 214,067 81 7.1.a
Packet Pg. 242
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
PROPOSITION C TRANSIT FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,200,843 $ 1,200,843 $- 1,200,843 $ Resources (Inflows):
Intergovernmental 1,005,209 1,005,209 959,529 (45,680)
Use of money and property 15,500 14,000 17,778 3,778
Amounts Available for Appropriations 2,221,552 2,220,052 2,178,150 (41,902) Charges to Appropriations (Outflow):
Public works 554,695 473,195 303,363 169,832
Transfers out 332,943 346,185 46,488 299,697
Total Charges to Appropriations 887,638 819,380 349,851 469,529 Budgetary Fund Balance, June 30 $ 1,400,672 1,333,914 $ 1,828,299 $ $ 427,627 82 7.1.a
Packet Pg. 243
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
INTEGRATED WASTE MANAGEMENT FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,367,069 $ 1,367,069 $- 1,367,069 $ Resources (Inflows):
Charges for services 572,267 572,267 563,308 (8,959)
Miscellaneous 16,470 16,470 42,835 26,365
Amounts Available for Appropriations 1,955,806 1,955,806 1,973,212 17,406 Charges to Appropriations (Outflow):
Community development 516,206 511,806 325,112 186,694
Transfers out 10,000 10,000 10,000 -
Total Charges to Appropriations 526,206 521,806 335,112 186,694 Budgetary Fund Balance, June 30 $ 1,434,000 1,429,600 $ 1,638,100 $ $ 204,100 83 7.1.a
Packet Pg. 244
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
AIR QUALITY IMPROVEMENT FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 146,703 $ 146,703 $ 146,703 $ - Resources (Inflows):
Intergovernmental 75,000 75,000 74,661 (339)
Use of money and property 1,000 1,000 2,378 1,378
Amounts Available for Appropriations 222,703 222,703 223,742 1,039 Charges to Appropriations (Outflow):
Capital outlay 75,000 96,000 27,539 68,461
Transfers out 24,930 24,930 - 24,930
Total Charges to Appropriations 99,930 120,930 27,539 93,391 Budgetary Fund Balance, June 30 $ 122,773 $ 101,773 $ 196,203 $ 94,430 84 7.1.a
Packet Pg. 245
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
MEASURE M LOCAL RETURN FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 761,185 $ 761,185 $ 761,185 $ - Resources (Inflows):
Intergovernmental 854,428 854,428 816,516 (37,912)
Use of money and property 7,500 7,500 12,820 5,320
Amounts Available for Appropriations 1,623,113 1,623,113 1,590,521 (32,592) Charges to Appropriations (Outflow):
Transfers out 290,470 380,019 98,706 281,313
Total Charges to Appropriations 290,470 380,019 98,706 281,313 Budgetary Fund Balance, June 30 $ 1,332,643 $ 1,243,094 $2 1,491,815 $ 48,721 85 7.1.a
Packet Pg. 246
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
ROAD MAINTENANCE & REHAB
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 2,036,555 $ 2,036,555 $- 2,036,555 $ Resources (Inflows):
Intergovernmental 988,146 1,026,055 1,059,978 33,923
Use of money and property 19,000 23,800 28,397 4,597
Amounts Available for Appropriations 3,043,701 3,086,410 3,124,930 38,520 Charges to Appropriations (Outflow):
Transfers out 2,076,811 2,076,811 898,385 1,178,426
Total Charges to Appropriations 2,076,811 2,076,811 898,385 1,178,426 Budgetary Fund Balance, June 30 $ 966,890 $ 1,009,599 $ 2,226,545 $ 1,216,946 86 7.1.a
Packet Pg. 247
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
TRAILS & BIKEWAYS FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental 117,713 117,713 - (117,713)
Amounts Available for Appropriations 117,713 117,713 - (117,713) Charges to Appropriations (Outflow):
Transfers out 74,095 100,787 730 100,057
Total Charges to Appropriations 74,095 100,787 730 100,057 Budgetary Fund Balance, June 30 $ 43,618 $ 16,926 $ (730) $ (17,656) 87 7.1.a
Packet Pg. 248
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
BEVERAGE CENTER RECYCLING GRANT FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 70,526 $ 70,526 $ 70,526 $ - Resources (Inflows):
Intergovernmental 14,370 14,370 14,337 (33)
Use of money and property 700 700 841 141
Amounts Available for Appropriations 85,596 85,596 85,704 108 Charges to Appropriations (Outflow):
Community development 14,300 14,300 - 14,300
Total Charges to Appropriations 14,300 14,300 - 14,300
Budgetary Fund Balance, June 30 $ 71,296 $ 71,296 $ 85,704 $ 14,408 88 7.1.a
Packet Pg. 249
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
USED OIL BLOCK GRANT FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 31,743 $ 31,743 $ 31,743 $ - Resources (Inflows):
Intergovernmental 15,535 15,535 6,974 (8,561)
Use of money and property 200 200 356 156
Amounts Available for Appropriations 47,478 47,478 39,073 (8,405) Charges to Appropriations (Outflow):
Community development 15,500 15,500 11,545 3,955
Total Charges to Appropriations 15,500 15,500 11,545 3,955 Budgetary Fund Balance, June 30 $ 31,978 $ 31,978 $ 27,528 $ (4,450) 89 7.1.a
Packet Pg. 250
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
PARK AND FACILITY DEVELOPMENT FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 147,338 $ 147,338 $ 147,338 $ - Resources (Inflows):
Intergovernmental - - 4,715 4,715
Use of money and property 4,800 1,700 2,648 948
Miscellaneous - - 64,756 64,756
Transfers in - 41,835 - (41,835)
Amounts Available for Appropriations 152,138 190,873 219,457 28,584 Charges to Appropriations (Outflow):
Transfers out - 92,681 82,253 10,428
Total Charges to Appropriations - 92,681 82,253 10,428
Budgetary Fund Balance, June 30 $ 152,138 $ 98,192 $ 137,204 $ 39,012 90 7.1.a
Packet Pg. 251
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG FUND)
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (13,267) $ (13,267) $ (13,267) $ - Resources (Inflows):
Intergovernmental 470,152 487,242 447,681 (39,561)
Amounts Available for Appropriations 456,885 473,975 434,414 (39,561) Charges to Appropriations (Outflow):
Community development 470,152 470,152 431,983 38,169
Transfers out - 3,823 3,823 -
Total Charges to Appropriations 470,152 473,975 435,806 38,169 Budgetary Fund Balance, June 30 $ (13,267) $ (1,392) - $ $ (1,392) 91 7.1.a
Packet Pg. 252
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
CITIZENS OPTION FOR PUBLIC SAFETY (COPS) FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 337,996 $ 337,996 $ 337,996 $ - Resources (Inflows):
Intergovernmental 100,000 100,000 156,727 56,727
Use of money and property 3,800 3,800 5,147 1,347
Amounts Available for Appropriations 441,796 441,796 499,870 58,074 Charges to Appropriations (Outflow):
Public safety 10,000 10,000 4,900 5,100
Transfers out 120,654 120,654 156,727 (36,073)
Total Charges to Appropriations 130,654 130,654 161,627 (30,973) Budgetary Fund Balance, June 30 $ 311,142 $ 311,142 $ 338,243 $ 27,101 92 7.1.a
Packet Pg. 253
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
CALIFORNIA LAW ENFORCEMENT EQUIPMENT PROGRAM (CLEEP) FUND YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 8,070 $ 8,070 $ 8,070 $ - Resources (Inflows):
Use of money and property 100 100 281 181
Amounts Available for Appropriations 8,170 8,170 8,351 181 Charges to Appropriations (Outflow):
Public safety 8,126 8,126 - 8,126
Total Charges to Appropriations 8,126 8,126 - 8,126
Budgetary Fund Balance, June 30 $ 44 $ 44 $ 8,351 $ 8,307 93 7.1.a
Packet Pg. 254
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
LANDSCAPE MAINTENANCE DISTRICT FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 36,673 $ 36,673 $ 36,673 $ - Resources (Inflows):
Taxes 693,251 693,251 690,093 (3,158)
Transfers in 432,731 467,271 310,190 (157,081)
Amounts Available for Appropriations 1,162,655 1,197,195 1,036,956 (160,239) Charges to Appropriations (Outflow):
Public works 1,125,983 1,178,523 1,000,284 178,239
Total Charges to Appropriations 1,125,983 1,178,523 1,000,284 178,239 Budgetary Fund Balance, June 30 $ 18,672 36,672 $ 36,672 $ $ 18,000 94 7.1.a
Packet Pg. 255
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
MEASURE R LOCAL RETURN FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 139,636 $ 139,636 $ 139,636 $ - Resources (Inflows):
Intergovernmental 753,985 753,985 720,644 (33,341)
Use of money and property 3,500 1,500 4,841 3,341
Amounts Available for Appropriations 897,121 895,121 865,121 (30,000) Charges to Appropriations (Outflow):
Transfers out - 45,000 45,000 -
Total Charges to Appropriations - 45,000 45,000 -
Budgetary Fund Balance, June 30 $ 897,121 $ 850,121 $ 820,121 $ (30,000) 95 7.1.a
Packet Pg. 256
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
PEG FEES FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 448,636 $ 448,636 $ 448,636 $ - Resources (Inflows):
Taxes 100,000 100,000 84,915 (15,085)
Use of money and property 4,000 5,000 5,437 437
Amounts Available for Appropriations 552,636 553,636 538,988 (14,648) Charges to Appropriations (Outflow):
General government 55,000 55,000 3,429 51,571
Total Charges to Appropriations 55,000 55,000 3,429 51,571 Budgetary Fund Balance, June 30 $ 497,636 $ 498,636 $ 535,559 $ 36,923 96 7.1.a
Packet Pg. 257
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
LOCAL ROADWAY SAFETY PLAN FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental - 72,000 31,752 (40,248)
Amounts Available for Appropriations - 72,000 31,752 (40,248) Charges to Appropriation (Outflow):
Public works - 72,000 62,815 9,185
Total Charges to Appropriations - 72,000 62,815 9,185
Budgetary Fund Balance, June 30 $ - $ (31,063) - $ $ (31,063) 97 7.1.a
Packet Pg. 258
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
MEASURE W LOCAL RETURN FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental 800,000 829,702 829,702 -
Use of money and property - - 2,533 2,533
Amounts Available for Appropriations 800,000 829,702 832,235 2,533 Charges to Appropriation (Outflow):
Public works - 228,080 182,338 45,742
Total Charges to Appropriations - 228,080 182,338 45,742 Budgetary Fund Balance, June 30 $ 800,000 $ 601,622 $ 649,897 $ 48,275 98 7.1.a
Packet Pg. 259
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
HAZARD MITIGATION GRANT FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows):
Intergovernmental 45,000 45,000 - (45,000)
Transfers in 15,000 15,000 15,000 -
Amounts Available for Appropriations 60,000 60,000 15,000 (45,000) Charges to Appropriation (Outflow):
Public safety 60,000 60,000 30,053 29,947
Total Charges to Appropriations 60,000 60,000 30,053 29,947 Budgetary Fund Balance, June 30 $ - $ (15,053) - $ $ (15,053) 99 7.1.a
Packet Pg. 260
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
CAPITAL IMPROVEMENT FUND
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (17,227) $ (17,227) $ (17,227) $ - Resources (Inflows):
Intergovernmental 116,710 192,205 38,363 (153,842)
Use of money and property - - 1,449 1,449
Transfers in 3,027,749 3,357,329 1,308,216 (2,049,113)
Amounts Available for Appropriations 3,127,232 3,532,307 1,330,801 (2,201,506) Charges to Appropriations (Outflow):
Public works 1,441,898 - - -
Capital outlay 1,702,559 3,549,533 1,370,686 2,178,847
Total Charges to Appropriations 3,144,457 3,549,533 1,370,686 2,178,847 Budgetary Fund Balance, June 30 $ (17,225) $ (17,226) $ (39,885) $ (22,659) 100
7.1.a
Packet Pg. 261
CITY OF DIAMOND BAR
BUDGETARY COMPARISON SCHEDULE
PUBLIC FINANCING AUTHORITY
YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 19 $ 19 $ 19 $ -
Resources (Inflows):
Use of money and property 400 - - -
Transfers in 867,006 867,406 867,190 (216)
Refinancing bonds issued - - 8,024,092 8,024,092
Amounts Available for Appropriations 867,425 867,425 8,891,301 8,023,876 Charges to Appropriations (Outflow):
Debt service:
Principal retirement 485,000 485,000 485,000 -
Interest and fiscal charges 382,406 382,406 543,673 (161,267) Payment to refunded bond escrow agent - - 7,839,852 (7,839,852) Total Charges to Appropriations 867,406 867,406 8,868,525 (8,001,119) Budgetary Fund Balance, June 30 $ 19 $ 19 $ 22,776 $ 22,757 101
7.1.a
Packet Pg. 262
CITY OF DIAMOND BAR
COMBINING STATEMENT OF NET POSITION
INTERNAL SERVICE FUNDS
JUNE 30, 2021
Totals
Assets:
Current:
Cash and investments $ 1,000,000 $ 145,492 $ 935,732 $ 311,442 $ 2,392,666 Due from other governments 713 - - - 713
Total Current Assets 1,000,713 145,492 935,732 311,442 2,393,379 Noncurrent:
Capital assets - net of accumulated depreciation - 141,176 326,905 - 468,081 Total Noncurrent Assets - 141,176 326,905 - 468,081
Total Assets $ 1,000,713 $ 286,668 $ 1,262,637 $ 311,442 $ 2,861,460 Liabilities:
Current:
Accounts payable $ - $ 3,360 $ 44,632 $ 3,890 $ 51,882
.
Total Current Liabilities - 3,360 44,632 3,890 51,882
Total Liabilities - 3,360 44,632 3,890 51,882
Net Position:
Investment in capital assets - 141,176 326,905 - 468,081 Unrestricted 1,000,713 142,132 891,100 307,552 2,341,497 Total Net Position 1,000,713 283,308 1,218,005 307,552 2,809,578 $ 1,000,713 $ 286,668 $ 1,262,637 $ 311,442 $ 2,861,460 Governmental Activities - Internal Service Funds
Self Insurance
Fund
Equipment
Replacement
Fund
Computer
Equipment
Replacement
Fund
Building
Facility &
Maintenance
Fund
Liabilities and Net Position:
Total Liabilities and Net Position
102
7.1.a
Packet Pg. 263
CITY OF DIAMOND BAR
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2021
Totals
Operating Expenses:
Insurance premiums $ 388,886 $ - $ - $ - $ 388,886
Equipment repair and maintenance - 106,450 320,546 151,694 578,690 Depreciation expense - 56,135 151,389 - 207,524
Total Operating Expenses 388,886 162,585 471,935 151,694 1,175,100 Operating Income (Loss) (388,886) (162,585) (471,935) (151,694) (1,175,100) Nonoperating Revenues (Expenses):
Interest revenue 9,057 1,127 12,495 2,438 25,117
Total Nonoperating
Revenues (Expenses) 9,057 1,127 12,495 2,438 25,117
Income (Loss) Before Transfers (379,829) (161,458) (459,440) (149,256) (1,149,983) Transfers in 377,648 172,150 91,150 241,835 882,783
Transfers out - - - (73,500) (73,500)
Changes in Net Position (2,181) 10,692 (368,290) 19,079 (340,700) Net Position:
Beginning of Year 1,002,894 272,616 1,586,295 288,473 3,150,278 End of Fiscal Year $ 283,308 1,000,713 $ $ 1,218,005 $ 307,552 $ 2,809,578 Governmental Activities - Internal Service Funds
Self Insurance
Fund
Equipment
Replacement
Fund
Computer
Equipment
Replacement
Fund
Building
Facility &
Maintenance
Fund
103
7.1.a
Packet Pg. 264
CITY OF DIAMOND BAR
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2021
Totals
Cash Flows from Operating Activities:
Insurance premiums paid $ - (388,886) $ - $ - $ $ (388,886) Payments to suppliers - (104,904) (359,154) (147,804) (611,862) Cash received from others 1,320 - - - 1,320
Net Cash Provided (Used) by Operating Activities (387,566) (104,904) (359,154) (147,804) (999,428) Cash Flows from Non-Capital
Financing Activities:
Cash transfers out - - - (73,500) (73,500)
Cash transfers in 377,648 172,150 91,150 241,835 882,783 Net Cash Provided (Used) by
Non-Capital Financing Activities 377,648 172,150 91,150 168,335 809,283 Cash Flows from Capital
and Related Financing Activities:
Acquisition and construction of capital assets - (86,843) - - (86,843) Net Cash Provided (Used) by
Capital and Related Financing Activities - (86,843) - - (86,843) Cash Flows from Investing Activities:
Interest received 9,057 1,127 12,494 2,438 25,116
Net Cash Provided (Used) by
Investing Activities 9,057 1,127 12,494 2,438 25,116
Net Increase (Decrease) in Cash
and Cash Equivalents (861) (18,470) (255,510) 22,969 (251,872) Cash and Cash Equivalents at Beginning of Year 1,000,861 163,962 1,191,242 288,473 2,644,538 Cash and Cash Equivalents at End of Year $ 1,000,000 $ 145,492 $ 935,732 $ 311,442 $ 2,392,666 Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss) $ (162,585) (388,886) $ (471,935) $ (151,694) $ $ (1,175,100) Adjustments to Reconcile Operating Income (Loss)
Net Cash Provided (Used) by Operating Activities:
Depreciation - 56,135 151,389 - 207,524
(Increase) decrease in due from other governments 1,320 - - - 1,320 Increase (decrease) in accounts payable - 1,546 (38,608) 3,890 (33,172) Total Adjustments 1,320 57,681 112,781 3,890 175,672
Net Cash Provided (Used) by
Operating Activities $ (387,566) $ (104,904) $ (359,154) $ (147,804) $ (999,428) Governmental Activities - Internal Service Funds
Self Insurance
Fund
Equipment
Replacement
Fund
Computer
Equipment
Replacement
Fund
Building
Facility &
Maintenance
Fund
104
7.1.a
Packet Pg. 265
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105
7.1.a
Packet Pg. 266
7+,63$*(,17(17,21$//</()7%/$1.
106
7.1.a
Packet Pg. 267
Fiscal Year 2017 2018 2019 2020 2021
Governmental activities:
Net investment in capital assets 358,765,476 $ 354,824,312 $ 350,017,830 $ 345,260,286 $ $ 339,727,186 Restricted for:
Capital projects 184,074 356,711 655,124 944,561 1,724,690 Community development 2,066,650 1,907,215 2,137,080 2,086,977 3,100,228 Public safety 243,642 235,752 286,848 346,066 346,594
Public works 3,095,734 3,268,495 10,721,764 11,874,243 13,772,296 Debt service 80 199 361 19 22,776
Unrestricted 23,047,078 21,270,741 21,083,148 21,513,688 23,604,159 Total governmental activities net position 387,402,734 $ 381,863,425 $ 384,902,155 $ 382,025,840 $ 382,297,929 $ Fiscal Year 2012 2013 2014 2015 2016
Governmental activities:
Net investment in capital assets 382,660,310 $ 378,511,311 $ 372,068,596 $ 368,779,901 $ $ 363,216,277 Restricted for:
Capital projects 163,603 165,587 135,914 207,205 267,984 Community development 958,293 1,084,434 1,174,082 1,482,522 2,382,667 Public safety 285,508 196,503 140,747 171,928 193,941
Public works 3,504,339 3,964,252 4,015,113 3,862,123 4,465,023 Debt service 2 3 4 3 29
Unrestricted 18,288,491 18,508,423 20,894,700 20,659,058 22,742,992 Total governmental activities net position 405,860,546 $ 402,430,513 $ 398,429,156 $ 395,162,740 $ 393,268,913 $ Source:
City Finance Department
Net Assets by Component
Last Ten Fiscal Years
(accrual basis of accounting)
City of Diamond Bar
107
7.1.a
Packet Pg. 268
2012 2013 2014 2015 2016
Expenses:
Governmental Activities:
General government 6,384,072 $ 6,942,983 $ 7,301,502 $ 6,524,968 $ $ 5,812,525 Public safety 6,104,982 5,831,227 5,627,026 5,929,156 6,216,279 Public works 11,248,137 10,197,098 10,599,386 10,225,922 11,966,721 Community development 2,126,906 1,980,646 2,346,073 2,587,504 2,127,206 Parks and recreation 5,559,427 5,591,916 6,463,192 6,300,920 6,137,787 Interest on long-term debt 848,976 487,369 477,201 466,662 455,700 Contribution to OPEB Trust - - - - 84,761
Total Primary Government 32,272,500 31,031,239 32,814,380 32,035,132 32,800,979 Program Revenues:
Governmental Activities:
Charges for services
General Government 247,248 160,379 770,908 587,081 661,910 Public safety 491,831 502,948 559,008 523,145 470,722
Public works 2,555,900 2,604,053 2,671,741 5,536,984 4,389,876 Community development 1,006,971 1,196,806 1,413,094 2,463,932 1,820,325 Parks, recreation and culture 1,753,585 1,689,497 1,804,189 1,758,319 1,684,814 Operating grants and contributions 4,992,856 4,024,537 4,203,990 4,443,765 3,687,015 Capital grants and contributions 1,242,636 690,732 207,971 717,961 1,455,770 Total Governmental Activities
Program Revenues 12,291,027 10,868,952 11,630,901 16,031,187 14,170,432 General Revenues:
Taxes
Property taxes 3,951,722 4,080,273 4,307,077 4,448,566 4,665,140 Transient occupancy taxes 692,162 782,952 851,249 935,355 994,476 Sales taxes 3,397,259 3,546,239 3,658,327 3,974,564 4,598,858 Franchise taxes 1,415,924 1,465,666 1,393,584 1,460,342 1,431,513 Other taxes 202,951 333,250 471,455 442,914 523,015
Unrestricted Motor vehicle in lieu 4,646,985 4,659,994 4,862,100 5,133,910 5,411,143 Use of money and property 145,408 6,307 256,758 244,275 524,918 Other revenues 46,342 533,475 52,891 114,545 703,457
Loss on disposal of capital asset - (21,057) 1,328,681 - - Total General Revenues 14,498,753 15,387,099 17,182,122 16,754,471 18,852,520 Change in Net Position (5,482,720) (4,775,188) (4,001,357) 750,526 221,973 Net Position at Beginning of Year 405,860,546 410,783,597 402,430,513 398,429,156 395,162,740 Restatement of Net Position 1,345,156 559,669 - (4,0 16,942) (2,115,800) Net Position at End of Year $ 405,860,546 $ 402,430,513 $ 398,429,156 $ 395,162,740 $ 393,268,913 Source:
City Finance Department
City of Diamond Bar
Fiscal Year Ended June 30,
(accrual basis of accounting)
Last Ten Fiscal Years
Changes in Net Position
108
7.1.a
Packet Pg. 269
2017 2018 2019 2020 2021
$ 6,627,894 $ 6,926,331 $ 8,990,203 $ 6,693,192 $ 7,810,434 6,586,188 6,904,971 7,142,733 7,371,290 7,401,924
14,178,723 14,612,857 13,644,523 14,435,606 11,626,695
3,231,764 3,083,101 3,069,374 3,138,506 3,128,813
5,164,413 5,532,810 6,149,343 5,188,798 3,802,025
443,480 423,400 402,671 385,006 392,652
84,761 84,591 87,128 88,000 -
36,317,223 37,568,061 39,485,975 37,300,398 34,162,543
811,846 619,147 1,248,171 431,216 642,791
460,325 459,615 415,701 432,774 263,147
2,675,313 3,782,259 9,797,871 2,312,413 2,881,793
2,077,810 2,023,466 2,110,515 1,914,403 2,260,454
1,544,002 1,648,945 1,347,448 848,675 319,896
3,844,192 4,120,526 5,651,932 4,938,893 5,919,399
359,669 159,258 12,595 1,098,879 302,616
11,773,157 12,813,216 20,584,233 11,977,253 12,590,096
4,951,033 5,187,630 5,405,335 5,590,899 5,873,328
923,527 1,019,915 1,222,925 1,128,386 797,785
4,789,172 4,999,873 4,970,980 4,846,330 5,106,920
1,320,617 1,419,605 1,355,003 1,340,960 1,390,250
394,961 509,322 1,062,003 1,070,672 1,105,651
5,757,423 6,011,177 6,285,504 6,545,989 6,804,019
58,160 67,046 1,397,727 1,378,227 121,612
482,994 161,145 240,995 139,321 258,910
- - - - -
18,677,887 19,375,713 21,940,472 22,040,784 21,458,475
(5,866,179) (5,379,132) 3,038,730 (3,282,361) (113,972) 393,268,913 387,402,734 381,863,425 384,902,155 382,025,840 (160,177) - - 406,046 386,061
$ 381,863,425 387,402,734 $ 384,902,155 $ 382,025,840 $ 382,297,929 $ 109
7.1.a
Packet Pg. 270
General fund: 2012 2013 2014 2015 2016
Nonspendable:
Prepaid costs $ 28,114 $ 26,331 $ 62,752 $ 75,887 $ 75,866 Committed to:
Emergency contingencies 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 Unassigned 12,616,200 13,010,385 15,199,698 17,656,659 19,350,943 Total general fund 17,144,314 17,536,716 19,762,450 22,232,546 23,926,809 All other governmental funds:
Restricted for:
Comm development projects 958,293 1,085,184 1,174,082 1,482,522 2,382,667 Public safety 285,508 196,503 140,747 171,928 193,941
Highways and streets 3,170,407 3,964,252 4,015,113 3,862,123 3,541,041 Capital projects 164,867 165,587 135,914 207,205 267,984 Debt service 2 3 4 3 29
Assigned to:
Capital Projects 2,730 - - - -
Unassigned (3,466) - (88,639) (71,561) 18,047
Total all other governmental funds 4,579,077 5,410,793 5,377,221 5,652,220 6,403,709
Total fund balances $ 21,723,391 $ 22,947,509 $ 25,139,671 $ 27,884,766 $ 30,330,518 Note:
The City implemented GASB 54, titled "Fund Balance Reporting and Governmental Fund Type Definitions" as of the fiscal year ended June 30, 2011.
Source: City Finance Department
(modified accrual basis of accounting)
Last Ten Fiscal Years
Fund Balances of Governmental Funds
City of Diamond Bar
110
7.1.a
Packet Pg. 271
2017 2018 2019 2020 2021
$ 42,108 $ 8,230 $ 26,203 $ 4,496 $ 2,275
4,500,000 4,500,000 4,500,000 6,000,627 6,797,181
20,379,854 19,440,147 18,583,174 18,687,761 20,950,249
24,921,962 23,948,377 23,109,377 24,692,884 27,749,705
2,066,650 1,907,215 2,137,080 2,086,977 3,100,228
243,642 235,752 286,848 346,066 346,594
3,095,514 3,268,495 10,721,764 11,874,243 13,772,296
184,074 356,711 655,124 944,561 1,724,690
80 199 361 22,776 19
- - - - -
(290,141) (49,618) (557,242) (351,346) (144,722)
5,299,819 5,718,754 13,243,935 14,900,520 18,821,862
$ 30,221,781 $ 29,667,131 $ 36,353,312 $ 39,593,404 $ 46,571,567 111
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2012 2013 2014 2015 2016
Revenues:
Taxes $ 10,200,419 9,664,801 $ 10,638,609 $ 10,730,234 $ $ 12,930,081 Special assessments 550,609 547,209 549,402 672,492 781,232 Intergovernmental 10,427,352 11,053,326 10,281,985 11,185,489 10,384,417 Charges for services 3,238,165 3,190,675 3,321,883 3,344,356 3,101,103 Fines and forfeitures 522,142 509,166 582,844 523,145 470,722 Licenses and permits 1,238,626 1,127,569 1,542,765 5,474,765 4,121,387 Use of money and property 30,116 183,507 281,752 273,656 563,300 Other 551,710 54,634 85,558 136,786 716,914
Total revenues 26,330,887 26,759,139 27,284,798 32,340,923 33,069,156 Expenditures:
Current:
General government 4,214,834 5,485,001 5,115,321 5,040,491 5,177,288 Public safety 5,678,614 5,731,595 5,602,021 5,914,404 6,201,985 Public works 5,263,046 6,609,087 5,698,765 5,216,083 5,531,705 Parks, recreation and culture 4,050,161 4,090,551 4,406,954 4,225,938 4,232,431 Community development 2,010,040 2,114,433 2,225,647 2,540,430 2,313,053 Capital outlay 3,031,168 6,702,615 2,518,617 4,646,891 5,598,997 Debt service:
Principal retirement 335,000 12,510,000 350,000 365,000 385,000 Interest and fiscal charges 502,291 406,626 492,159 481,656 470,741 Total expenditures 43,649,908 25,085,154 26,409,484 28,430,893 29,911,200 Excess (deficiency) of
revenues over (under)
expenditures 1,673,985 (17,319,021) 875,314 3,910,030 3,157,956 Other financing sources (uses):
Bond issued or refinancing - 11,790,000 - - -
Bonds discount or premium - 252,381 - - -
Payment to refunded bond escrow - - - - -
Transfers in 5,195,892 6,085,337 4,856,728 7,084,629 7,287,721 Transfers out (5,690,201) (6,494,449) (5,822,286) (8,249,564) (7,999,925) Proceeds from sale of capital asset - - 2,282,406 - -
Total other financing
sources (uses) (494,309) 11,633,269 1,316,848 (1,164,935) (712,204) Net changes in fund balances $ 1,179,676 (5,685,752) $ 2,192,162 $ 2,745,095 $ 2,445,752 $ Debt service as a
percentage of noncapital
expenditures 35.00% 3.49% 3.35% 3.48% 3.24%
Source: City Finance Department
Fiscal Year Ended June 30,
(modified accrual basis of accounting)
Last Ten Fiscal Years
Changes in Fund Balances, Governmental Funds
City of Diamond Bar
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2017 2018 2019 2020 2021
$ 12,698,595 $ 13,031,475 $ 13,233,033 $ 13,200,479 $ 13,498,926 769,014 788,971 783,213 776,768 775,008
11,668,517 11,753,427 14,013,870 14,110,518 16,273,538
2,899,321 2,972,508 2,540,344 1,864,015 914,766
460,325 459,615 415,701 432,774 263,147
2,355,980 3,128,048 9,337,213 2,246,294 2,259,287
28,478 39,014 1,361,323 1,326,838 96,495
561,288 189,350 278,317 201,503 262,929
31,441,518 32,362,408 41,963,014 34,159,189 34,344,096
5,560,482 5,956,082 8,078,152 5,607,821 6,383,456
6,576,954 6,898,325 7,136,362 7,371,290 7,401,924
8,964,282 9,298,972 8,653,425 8,860,331 6,430,811
2,723,558 2,893,702 3,075,935 2,699,950 1,178,756
2,985,973 2,874,443 2,900,120 2,871,762 2,919,045
3,041,443 3,230,907 2,709,445 2,604,402 1,398,225
400,000 420,000 440,000 460,000 485,000
459,191 439,191 418,191 400,591 543,673
30,711,883 32,011,622 33,411,630 30,876,147 26,740,890
729,635 350,786 8,551,384 3,283,042 7,603,206
- - - - 8,024,092
- - - -
- - - - (7,839,852)
6,395,368 6,758,082 5,962,151 7,173,287 3,777,515
(6,831,304) (7,663,738) (7,827,354) (7,622,283) (4,586,798) - - - - -
(435,936) (905,656) (1,865,203) (448,996) (625,043)
$ 293,699 $ (554,870) $ 6,686,181 $ 2,834,046 $ 6,978,163
3.08% 2.95% 2.81% 3.03% 4.24%
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Source: Los Angeles County Assessor Annual Tax Increment Tables. 114
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Fiscal
Year Less Total Taxable Total
Ended Secured Unsecured Other Tax Assessed Direct
June 30, Property Property Property Exemptions Value Tax Rate % Change 2011-12 $ 7,347,032,537 $ 77,283,606 $ 74,296,191 - $ $ 7,350,019,952 0.0527 2.17% 2012-13 7,471,528,800 76,724,231 78,856,697 7,469,396,334 0.0527 1.62% - 2013-14 7,765,883,788 69,544,511 83,574,453 7,751,853,846 0.0526 3.78% - 2014-15 8,201,610,010 70,524,426 83,189,280 8,188,945,156 0.0526 5.64% - 2015-16 8,649,508,385 72,343,401 85,103,082 8,636,748,704 0.0526 5.47% - 2016-17 9,175,049,277 74,892,798 62,484,967 9,187,457,108 0.0525 6.38% - 2017-18 9,589,040,619 76,356,565 78,363,662 9,587,033,522 0.0525 4.35% - 2018-19 10,037,428,342 83,787,675 90,713,106 10,030,502,911 0.0525 4.63% - 2019-20 10,435,977,033 76,572,055 93,257,612 10,419,291,476 0.0525 3.88% - 2020-21 10,743,692,672 94,903,135 90,417,003 10,748,178,804 0.0524 3.88% - Note: Exempt values are not included in Total Net Taxable Values.
The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above.
Source: HDL Coren & Cone and Los Angeles County Assessor's Combined Tax Rolls.
Taxable Property Values
(unaudited)
City of Diamond Bar
Assessed and Estimated Actual Values of Taxable Property Real Property
Last Ten Fiscal Years
$-
$2,000,000,000
$4,000,000,000
$6,000,000,000
$8,000,000,000
$10,000,000,000
$12,000,000,000
2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 Millions
Fiscal Year
Net Assessed Value
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Agency 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 Basic Levy* 1.000 1.000 1.000 1.000 1.000 1.000 1.000
Metropolitan Water District 0.004 0.004 0.004 0.004 0.004 0.004 0.004 Mt. San Antonio College 0.029 0.020 0.021 0.022 0.024 0.026 0.024 Pomona Unified School Dist 0.185 0.164 0.166 0.154 0.144 0.174 0.173 Walnut Valley Unified School Dist 0.126 0.113 0.115 0.093 0.066 0.117 0.074 Total Direct & Overlapping Tax Rates 1.343 1.301 1.306 1.272 1.237 1.321 1.274 City's Share of 1% Levy Per Prop 13* 0.0519 0.0519 0.0519 0.0519 0.0519 0.0519 0.0519 General Obligation Debt Rate
Redevelopment Rate*
Total Direct Rate* 0.0527 0.0526 0.0526 0.0527 0.0526 0.0525 0.0525 *
In 1978, California voters passed Proposition 13 which sets the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies for which the subject property resides within. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of any voter approved bonds for the Pomona Unified School District or Walnut Valley Unified School Districts in Diamond Bar depending on which school district the property is located in.
Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all city property owners.
RDA rate is based on the largest RDA tax rate area(TRA) and includes only rate(s) from indebtedness adopted prior to 1989 per California State statute. RDA direct and overlapping rates are applied only to the incremental property values.
Total Direct Rate is the weighted average of all individual direct rates applied by the government preparing the statistical section information.
City of Diamond Bar
Direct and Overlapping Property Tax Rates
(Rate per $100 of Assessed Value)
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2018/19 2019/20 2020/21
1.000 1.000 1.000
0.004 0.004 0.004
0.048 0.024 0.045
0.207 0.169 0.151
0.095 0.106 0.099
1.303 1.354 1.298
0.0519 0.0519 0.0519
0.0524 0.0525 0.0524
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Sec & Unsecured Percentage of Total
2020-21 Assessed Valuation Net Assessed Valuation
Apex 2015 LLC $ 0.67% 72,250,000
Roic Diamond Hills Plaza LLC 0.51% 55,145,661
BSP Senita Gateway Center LLC 0.44% 47,627,013
Emerald Pointe Apartments LLC 0.39% 41,757,679
Bridgegate Drive Properties LLC 0.30% 32,200,380
Diamond Springs LLC 0.29% 31,369,227
Hua Qing Enterprise LLC 0.29% 31,295,056
ROIC DBTC LLC Lessor 0.28% 30,851,952
Target Corporation 0.28% 29,926,174
Muller Rock 2 Gateway 0.27% 29,429,069
Top Ten Total $ 3.72% 401,852,211
City Total $ 10,838,595,807
Percentage of Total
2011-12 Assessed Valuation Net Assessed Valuation
DB Gateway Corporate Inc $ 0.59% 43,000,000
Country Hills Holding LLC 0.58% 42,924,926
VIF II Hampton at Diamond Bar LLC 0.52% 38,117,493
CRP 2 Holdings CC LP 0.44% 32,100,000
Target Corporation 0.36% 28,496,911
Muller Rock 2 Gateway 0.35% 25,121,402
Diamond Bar Income PTRS Holding 0.32% 23,200,000
Hua Qing Enterprise LLC 0.25% 18,135,540
Gateway Corporate Center LP 17,600,000 0.24%
Margaret M. Tam Trust 17,322,689 0.24%
Top Ten Total $ 286,018,961 3.89%
City Total $ 7,350,019,952
Source: Hdl Coren & Cone.
City of Diamond Bar
Top 10 Property Taxpayers
Current Year and Nine Years Ago
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Fiscal Year Taxes Levied
Ended for the
June 30 Fiscal Year Amount % to Levy Years % to Levy
2012 $ 3,844,101 $ 91.22% 337,405 3,506,696 8.78%
2013 3,908,533 3,778,461 96.67% 130,072 3.33%
2014 4,075,791 3,960,684 97.18% 115,107 2.82%
2015 4,326,040 4,189,390 96.84% 136,650 3.16%
2016 4,568,789 4,412,561 96.58% 156,228 3.42%
2017 4,842,897 4,643,891 95.89% 199,007 4.11%
2018 5,081,117 4,838,019 95.22% 243,098 4.78%
2019 5,313,057 5,131,554 96.58% 181,503 3.42%
2020 5,540,291 5,267,524 95.08% 272,767 4.92%
2021 5,681,444 5,847,155 102.92% 0 0.00%
Source: Los Angeles County Auditor/Controller.
City Finance Department
Collected within the Collections in
Subsequent
(unaudited)
City of Diamond Bar
Property Tax Levies and Collections
Last Ten Fiscal Years
Fiscal Year of Levy
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Fiscal Year Lease Unamortized Total Total % of Debt
Ended Revenue Bond Premium Governmental Primary Personal Per June 30 Bonds (a) (Discount) Activities Government Income (b) Capita (b) 2012 $ 11,470,000 $ 243,853 $ 11,713,853 $ 11,713,853 0.63% 210 2013 11,135,000 229,727 11,364,727 11,364,727 0.57% 203 2014 10,785,000 215,601 11,000,601 11,000,601 0.55% 195 2015 10,420,000 201,475 10,621,475 10,621,475 0.55% 188 2016 10,035,000 187,349 10,222,349 10,222,349 0.53% 179 2017 9,635,000 173,223 9,808,223 9,808,223 0.50% 172
2018 9,215,000 159,097 9,374,097 9,374,097 0.48% 163
2019 8,775,000 144,971 8,919,971 8,919,971 0.43% 155
2020 8,315,000 130,845 8,445,845 8,445,845 0.40% 148
2021 6,735,000 1,289,092 8,024,092 8,024,092 0.38% 140
Note:
(a) Details regarding the City's outstanding lease revenue bonds can be found in the notes to the financial statements. (b) Details regarding the City's population and personal income can be found in the Demographic and Economic Statistics Table.
Source: City Finance Department
Governmental Activities
CITY OF DIAMOND BAR, CALIFORNIA
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
(Unaudited)
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Gross Bonded % Applicable Net Bonded
Debt Balance To City (1) Debt
Direct Debt
Diamond Bar Lease Revenue Bond 8,024,092 $ 100.000 $ 8,024,092 Overlapping Debts (2)
330.10 Metropolitan Water District 13,101,783 0.681 89,160 809.56 Mt San Antonio CCD DS 2008 Series 13A 161,337,332 10.749 17,342,132 809.57 Mt San Antonio CCD DS 2008 Series 2013B 2,610,000 10.749 280,549 809.58 Mt San Antonio CCD DS 2013 Series A 18,045,000 10.749 1,939,655 809.59 Mt San Antonio CCD DS 2013 Series B 21,260,000 10.749 2,285,235 809.60 Mt San Antonio CCD DS 2008 Series 2015C 7,315,000 10.749 786,289 809.61 Mt San Antonio CCD DS 2015 Ref Bonds 16,415,000 10.749 1,764,446 809.62 Mt San Antonio CCD DS 2018 Series 2019A 288,690,000 10.749 31,031,255 809.63 Mt San Antonio CCD DS 2020 Series A 180,433,674 10.749 19,394,795 915.62 Pomona Unified School District 2000 Ser A 9,995,000 18.948 1,893,856 915.64 Pomona Unified SD Refunding 2001 Ser A 132,280,000 18.948 25,064,458 915.72 Pomona USD DS 2008 Series B 1,630,000 18.948 308,856 915.73 Pomona USD 2008 Series C 1,030,000 18.948 195,165 915.75 Pomona USD DS 2012 Refunding Bond Series B 16,275,000 18.948 3,083,792 915.76 Pomona USD DS 2008 Series D QSCBS 19,225,000 18.948 3,642,759 915.77 Pomona USD DS 2008 Series E 13,055,000 18.948 2,473,666 915.78 Pomona USD DS 2008 Series F 21,550,000 18.948 4,083,301 915.79 Pomona USD DS 2015 Ref Bonds 14,170,000 18.948 2,684,936 915.80 Pomona USD DS 2016 Ref Bond Series B 19,614,533 18.948 3,716,568 915.81 Pomona USD DS 2008 Ref Bond Series G 22,965,000 18.948 4,351,416 915.82 Pomona USD DS 2016 Ref Bonds 5,245,000 18.948 993,824 915.83 Pomona USD DS 2016 Series A 42,095,000 18.948 7,976,175 915.85 Pomona USD DS 2016 Series C 49,300,000 18.948 9,341,380 980.59 Walnut Valley Unified SD 2000 Series D 10,749,084 59.626 6,409,228 980.60 Walnut Valley Unified SD 2000 Series E 4,123,484 59.626 2,458,661 980.64 Walnut Valley Unified SD 2011 Refunding 380,000 59.626 226,578 980.65 Walnut Valley Unified SD 2007 Series B Meas. S 10,004,472 59.626 5,965,247 980.69 Walnut Valley USD 2014 Ref Bonds Series A 3,260,000 59.626 1,943,801 980.70 Walnut Valley USD 2014 Ref Bonds Series B 1,535,000 59.626 915,256 980.71 Walnut Valley USD 2016 Ref Bonds 38,260,000 59.626 22,812,835 980.72 Walnut Valley USD 2016 Series A 38,440,000 59.626 22,920,161 980.73 Walnut Valley USD 2019 Ref Bonds 25,360,000 59.626 15,121,105 980.72 Walnut Valley USD 2016 Series B 47,900,000 59.626 28,560,763 Total Overlapping Debts: 1,257,649,362 252,057,303
Grand Total Direct and Overlapping Debt: $ 1,265,673,454 $ 260,081,395 Debt to Assessed Valuation Ratios:
2019/20 Net Assessed Valuation: $ 10,419,291,476 Direct Debt 0.08% $140 2019 City Population: 57,177 Overlapping Debt 2.02% $4,408 Total Debt 2.10% $4,549
Note:
(1) Percentage of direct and overlapping agency's assessed valuation located within boundaries of the city. (2) The overlapping debt is the portion of a larger agency, and is responsible for debt in areas outside the city.
Source:
Hdl Coren & Cone
U.S. Census Bureau
City Finance Department
(unaudited)
CITY OF DIAMOND BAR, CALIFORNIA
Direct and Overlapping Debt
June 30, 2021
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Gross Bonded % Applicable Net Bonded
Debt Balance To City (1) Debt
Direct Debt as of June 30, 2010
146.01 Diamond Bar Lease Revenue Bond $ 11,470,000 100.000 $ 11,470,000 Overlapping Debts
330.10 Metropolitan Water District 94,031,705 0.851 800,418 809.51 Mt San Antomio CCD 2004 Series B 6,200,000 10.871 674,013 809.52 Mt San Antomio CCD 2005 Refunding Bond 48,600,843 10.871 5,283,484 809.53 Mt San Antomio CCD 2001 Series C 2006 79,212,694 10.871 8,611,352 809.54 Mt San Antomio CCD 2001 Series D 2008 23,827,409 10.871 2,590,320 915.62 Pomona Unified SD 2000 Series A 16,585,000 20.159 3,343,418 915.64 Pomona Unified SD Ref 2001 Series A 16,905,000 20.159 3,407,927 915.65 Pomona Unified SD Ref 2002 Series A 350,000 20.159 70,557 915.66 Pomona Unified SD Ref 2002 Series B 505,000 20.159 101,804 915.67 Pomona Unified SD Ref 2002 Series C 490,000 20.159 98,780 915.68 Pomona Unified SD Ref 2002 Series D 12,620,000 20.159 2,544,102 915.69 Pomona Unified SD Ref 2002 Series E 11,800,000 20.159 2,378,796 915.70 Pomona Unified SD 2007 Ref Bonds 65,573,334 20.159 13,219,116 915.71 Pomona Unified SD 2008 Ref Bonds 33,900,000 20.159 6,833,998 915.72 Pomona Unified SD 2011 (QSCBS) 4,030,000 20.159 812,419 915.73 Pomona Unified SD 2008 Series C 44,060,000 20.159 8,882,181 980.55 Walnut Valley Unified SD Series 1997 A 19,707,718 59.481 11,722,402 980.59 Walnut Valley Unified SD 2000 Series D 13,195,243 59.481 7,848,699 980.60 Walnut Valley Unified SD 2000 Series E 6,001,837 59.481 3,569,969 980.61 Walnut Valley Unified SD 2005 Ref Bds 10,885,000 59.481 6,474,537 980.62 Walnut Valley Unified SD 2007 Series A (M-S) 27,915,000 59.481 16,604,198 980.63 Walnut Valley Unified SD 2007 Series A (M-Y) 6,715,887 59.481 3,994,695 980.64 Walnut Valley Unified SD 2011 Refunding 13,190,000 59.481 7,845,566 980.65 Walnut Valley Unified SD 2007 Series B Meas S 19,996,838 59.481 11,894,353 980.66 Walnut Valley Unified SD 2007 Series B Meas Y 7,990,547 59.481 4,752,871 134,359,975
Grand Total Direct and Overlapping Debt: $ 145,829,975
2010/11 Net Assessed Valuation: $ 7,193,712,566
Debt to Assessed Valuation Ratios:
2011 Total City Population: 55,819 Direct Debt 0.17% $205 Overlapping Debt 1.93% $2,407
Total Debt 2.10% $2,613
Note:
(1) Percentage of direct and overlapping agency's assessed valuation located within boundaries of the city. (2) The overlapping debt is the portion of a larger agency, and is responsible for debt in areas outside the city.
Source:
Hdl Coren & Cone
U.S. Census Bureau
City Finance Department
CITY OF DIAMOND BAR, CALIFORNIA
Direct and Overlapping Debt
June 30, 2012
(unaudited)
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Fiscal Year 2021 2020 2019 2018 2017
Net assessed value $ 10,419,291,476 10,929,012,810 $ 10,030,502,911 $ 9,587,033,522 $ 9,187,457,108 $ Add back: Exemptions 90,417,003 93,257,612 90,713,106 78,363,662 62,484,967 Gross assessed value 11,019,429,813 10,512,549,088 10,121,216,017 9,665,397,184 9,249,942,075 Conversion percentage 25% 25% 25% 25% 25%
Adjusted assessed valuation 2,754,857,453 2,628,137,272 2,530,304,004 2,416,349,296 2,312,485,519 Debt limit percentage 15% 15% 15% 15% 15%
Debt limit 413,228,618 394,220,591 379,545,601 362,452,394 346,872,828 City Debts:
Revenue bonds 8,315,000 8,315,000 8,775,000 9,215,000 9,635,000 Unamortized Bond Premium 130,845 130,845 144,971 159,097 173,223 Legal debt margin $ 404,782,773 $ 385,774,746 $ 370,625,630 $ 353,078,297 $ 337,064,605 Fiscal Year 2016 2015 2014 2013 2012
Net assessed value $ 8,636,748,704 $ 8,188,945,156 $ 7,751,853,846 $ 7,469,396,334 $ 7,350,019,952 Add back: Exemptions 85,146,082 83,189,280 83,574,453 78,856,697 74,296,191 Gross assessed value 8,721,894,786 8,272,134,436 7,835,428,299 7,548,253,031 7,424,316,143 Conversion percentage 25% 25% 25% 25% 25%
Adjusted assessed valuation 2,180,473,697 2,068,033,609 1,958,857,075 1,887,063,258 1,856,079,036 Debt limit percentage 15% 15% 15% 15% 15%
Debt limit 327,071,054 310,205,041 293,828,561 283,059,489 278,411,855 City Debts:
Revenue bonds 10,035,000 10,420,000 10,785,000 11,135,000 11,470,000 Unamortized Bond Premium 187,349 201,475 215,601 229,727 243,853 Legal debt margin $ 316,848,705 $ 299,583,566 $ 282,827,960 $ 271,694,762 $ 266,698,002 The Government Code of the State of California provides for a legal debt limit of 15% of gross assessed valuation. However, this provision was enacted when assessed valuation was based upon 25% of market value. Effective with the 1981-82 fiscal year, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). The computations shown above reflect a conversion of assessed valuation data for each fiscal year from the current full valuation the 25% level that was in effect at the time that the legal debt margin was enacted by the State of California for local government located within the state.
Source: Section 43605 of the California Government Code Hdl Coren & Cone
City Finance Department
CITY OF DIAMOND BAR, CALIFORNIA
Computation of Legal Debt Margin
Last Ten Fiscal Years
(unaudited)
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General Information
Date of Incorporation April 18, 1989
Form of Government Council-Manager
Area 14.88 Square Miles
Miles of Streets 132.3
Public Safety
Police Protection Los Angeles County Sheriff Department Fire Protection Los Angeles County Fire Department
Education
School District Pomona Unified School District
Schools 1 High School, 1 Middle School, & 4 Elementary Schools School District Walnut Valley Unified School District
Schools 1 High School, 2 Middle Schools, & 4 Elementary Schools Population Distribution by Race (2020 US Census) Total Percent Asian 32,540.48 58.40%
White 9,472.40 17.00%
Hispanic or Latino 10,363.92 18.60%
African American 2,005.92 3.60%
Others 1,337.28 2.40%
Single Family Residential Full Value Sales (01/01/2012-06/30/2020) * Year Full Value Sales Average Price Median Price Median % Chan 2012 789 $ 484,681 $ 417,500
2013 814 591,380 500,000 19.76%
2014 701 660,281 535,000 7.00%
2015 726 626,515 551,000 2.99%
2016 837 628,252 570,000 4.22%
2017 745 645,253 589,500 3.42%
2018 647 704,743 657,500 11.93%
2019 663 701,439 635,000 -3.42%
2020 250 (Jan-Jun 2020) 656,486 629,000 -0.94%
2021 391 788,473 755,000 11.85%
* "Single Family Residential" includes both stand-alone homes and townhouses and condos with a common wall.
Los Angeles County Recorder
HdL Coren & Cone
US Bureau of the Census. The official population census of the United States is conducted every ten years.
Median Household Income were obtained from U.S. Census Bureau, 2017 American Community Survey 1-Year Estimates. (unaudited)
THE CITY OF DIAMOND BAR
DEMOGRAPHIC AND ECONOMIC STATISTICS
Notes and Data Sources:
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$417,500 500,000 535,000 551,000 570,000 589,500 657,500 635,000 629,000 Median Price
Median Price
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Personal Income Median Household Unemploym Median
Population (In Thousands) Income Rate Age
2011 55,819 $ 1,846,158 $ 33,074 $ 83,454 8.8% 40.5 92.5% 47.8% 2012 56,099 1,991,290 35,496 83,654 6.6% 40.6 92.6% 48.8% 2013 56,400 1,984,772 35,191 84,180 5.4% 41.3 92.4% 49.7% 2014 56,426 1,919,782 34,023 84,705 5.3% 40.9 92.0% 48.4% 2015 57,081 1,943,144 34,041 85,505 4.3% 41.1 91.5% 47.9% 2016 57,066 1,978,657 34,673 89,409 3.3% 42.0 92.1% 50.9% 2017 57,460 1,953,402 33,995 94,630 3.8% 42.2 92.4% 50.7% 2018 57,495 2,061,233 35,850 98,660 3.7% 42.6 92.8% 52.1% 2019 57,177 2,127,028 37,200 101,862 3.6% 41.8 93.8% 53.2% 2020 56,717 2,228,525 39,292 118,892 10.6% 42.6 94.2% 54.9% Year Personal Income
Notes and Data Sources:
Population: California State Department of Finance. Unemployment Data: California Employment Development Department 2000-2009 Income, Age, and Education Data: ESRI - Demographic Estimates are based on the last available Census. Projections are developed by incorporating all of the prior census data released to date. Demographic Data is totaled from Census Block Groups that overlap the City's boundaries 2010 and later - Income, Age and Education Data - US Census Bureau, most recent American Community Survey. Estimated Median Household Income - Nielsen Company.
THE CITY OF DIAMOND BAR
DEMOGRAPHIC AND ECONOMIC STATISTICS
(unaudited)
Calendar Per Capita % of Pop 25+ with High
School Degree
% of Pop 25+ with
Bachelor's Degree
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Apparel Stores $ 5,713 $ 8,224 $ 7,855 $ 2,008 $ 2,347
Food Stores 22,248 19,157 18,551 17,394 15,591
Eating and Drinking Places 49,416 65,901 63,944 64,421 59,696 Building Materials 1,476 1,602 2,847 2,929 2,434
Auto Dealers and Supplies 5,500 7,424 6,621 6,638 7,488 Service Stations 60,554 101,622 104,147 96,579 91,952
Other Retail Stores 50,744 62,534 64,496 62,549 62,465
All Other Outlets 270,896 269,187 251,795 256,509 252,700 Total $ 466,547 $ 535,651 $ 520,256 $ 509,027 $ 494,672
CITY OF DIAMOND BAR, CALIFORNIA
Last Ten Calendar Years
(in thousands of dollars)
Taxable Sales by Category
Notes and Data Sources:
Due to confidentiality issues, the names of the ten largest revenue payers are not available. The categories presented are intended to provide alternative information regarding the sources of the City's revenue.
State Board of Equalization, California Department of Taxes and Fees Administration, State Controllers Office, and The HdL Companies.
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2015 2014 2013 2012 2011
$ 1,925 2,104 $ 1,602 $ 905 $ 724 $
12,478 11,004 10,474 10,189 11,577
56,895 54,397 52,948 50,636 48,949
2,115 1,619 1,919 2,584 2,811
7,649 7,607 7,150 6,395 6,021
104,369 112,494 120,373 125,495 119,738
61,002 68,019 69,109 68,157 62,952
208,389 98,327 95,571 89,151 92,733
$ 455,002 $ 355,393 $ 359,146 $ 353,512 $ 345,505
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Function 2021 2020 2019 2018 2017 2016
General government 22 29 27 27 27 25
Part-time* 1.01
Community development 8 9 989 9
Part-time* 0.25 0 0 0 0 0
Public works 15 18 14 17 17 10
Part-time* 1.15
Community services 0 0 00014
Part-time* 0 0 00056
Parks & recreation 11 10 11 9 9 0
Part-time & Seasonal* 24.68 52 51 65 50 0
Total 83.09 118 112 126 112 114
Function 2015 2014 2013 2012 2011
General government 25 24 24 23 24
Community development 8 8 888
Public works 9 8 899
Community services (full time) 15 14 14 14 14
munity services (part time & seasonal) 58 60 60 61 61
Total 114 114 114 115 116
Note:
The City is a contract city and as such contracts for many of its services. This includes police services, fire services, building and safety services, engineering, road maintenance and landscape maintenance.
A full-time employee is scheduled to work 2,080 hours per year (including vacation and sick leave).
Beginning In FY2017, part of the former Community Services Department, road maintenance and landscape maintenance, has been centralized in Public Works.
* Part-time/Seasonal staff reported as Full-time Equivalent beginning FY 2020-21 Source: City Finance Department
Fiscal Year Ended June 30,
by Function/Program
Full-time and Part-time City Government Employees
CITY OF DIAMOND BAR, CALIFORNIA
Fiscal Year Ended June 30,
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2021 2020 2019 2018 2017
Police:(in fiscal year) (1)
Physical arrests 483 564 653 493 636
Street Sweeping Parking Citation 2,846 4,450 5,256 5,367 5,289 Fire: (in fiscal year) (2)
Number of incident calls 3,237 3,014 3,207 3,362 3,331
Inspections 988 1,151 941 1,403 1,336
Public works: (in fiscal year) (3)
Street resurfacing (miles) 1.1 16.5 12.3 17.2 14.4
Parks and recreation:(in fiscal year)(4)
Number of recreation classes(5) 450 1,547 2,461 2,461 2,338 Number of facility rentals 1,219 2,766 4,610 4,610 4,316 2016 2015 2014 2013 2012
Police: (1)
Physical arrests 702 522 494 630 737
Street Sweeping Parking Citation 5,682 5,887 5,774 3,776 3,766 Fire: (2)
Number of emergency calls 3,180 2,820 2,760 2,604 2,516 Inspections 1,667 1,413 1,434 1,477 1,287
Public works: (3)
Street resurfacing (miles) 19.3 17.0 12.5 8.3 9.2
Parks and recreation:(4)
Number of recreation classes 2,546 2,591 2,623 2,082 2,096 Number of facility rentals 4,804 4,491 4,178 4,332 4,270 Sources:
(1) Police Walnut/Diamond Bar Station
(2) LA County Fire Dep East Regional Operation Bureau
(3) City Public Works Department
(4) City Community Services Department
(5) Includes online classes
Note: Indicators are not available for the general government function.
Function
Fiscal Year Ended June 30,
Function
Fiscal Year Ended June 30,
CITY OF DIAMOND BAR, CALIFORNIA
Operating Indicators by Function
Last Ten Fiscal Years
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2021 2020 2019 2018 2017 2016
Public safety (1)
Police:
Station 1 1 1 1 1 1
Patrol units (all shifts combined) 18 18 18 18 18 18
Fire stations (2) 3 3 3 3 3 3
Highways and streets (3)
Streets (miles) 132.3 132.3 132.3 132.3 130.9 130.9
Streetlights 314 314 314 307 307 294
Traffic signals 76 76 76 76 76 74
Culture and recreation (4)
Parks Acreage 79.4 79.4 79.4 79.4 72.6 67.9
Hiking Trails 4.5 4.5 4.5 4.5 4.5 4.0
Parks 17 17 17 17 16 15
Public Tennis courts 8 8 8 8 8 8
Community centers 3 3 3 3 3 3
Golf Course (5)
County golf course 1 1 1 1 1 1
Sewer (3)
Sanitary sewers (miles) 161.38 161.38 161.38 161.38 161.38 161.21 Sources:
(1) Police Walnut/Diamond Bar Station
(2) LA County Fire Department, Division VIII Office
(3) City Public Works Department
(4) City Community Services Department
(5)LA County Golf Course
Note:
The City is a contract city and as such contracts for many of its services. This includes police services, fire services, building and safety services, engineering, road maintenance and landscape maintenance.
No capital asset indicators are available for the general government function.
Function
Fiscal Year Ended June 30
Last Ten Fiscal Years
Capital Asset Statistics by Function
CITY OF DIAMOND BAR, CALIFORNIA
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2015 2014 2013 2012
1111
18 18 18 18
3333
129.4 129.4 129.4 129.4
294 294 294 294
74 74 74 74
67.9 67.9 67.9 67.9
4.0 3.2 3.2 3.2
15 15 15 15
8888
3333
1111
161.21 161.21 161.21 158.4
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City of Diamond Bar Finance Department
21810 Copley Drive, Diamond Bar, CA 91765
(909) 839-7050 | www.diamondbarca.gov
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