City Council Agenda
Tuesday, January 21, 2025
Closed Session 5:30 PM
Regular Meeting 6:30 PM
South Coast Air Quality Management District/Main Auditorium 21865 Copley Drive, Diamond Bar, CA 91765
How to Observe the Meeting From Home:
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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:
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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.
JANUARY 21, 2025 PAGE 2
ANDREW CHOU
Council Member
STAN LIU
Council Member
RUTH M. LOW
Council Member
CHIA YU TENG
Mayor
STEVE TYE
Mayor Pro Tem
City Manager Dan Fox • City Attorney Omar Sandoval • 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. A person who disrupts the orderly conduct of the meeting after being warned by the Mayor or the Mayor’s designee that their behavior is disrupting the meeting, may result in the person 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 (on Spectrum Cable Channel 3 and Frontier FiOS television Channel 47) and on the City’s website at www.diamondbarca.gov/agendas. 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/agendas General information: (909) 839-7000
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/1101129454066139735 AND ARCHIVED VIEWING ON THE CITY’S WEB SITE AT WWW.DIAMONDBARCA.GOV.
CITY OF DIAMOND BAR
CITY COUNCIL AGENDA
January 21, 2025
CLOSED SESSION: 5:30 p.m., CC-8 Conference Room, In
Person ONLY – no teleconference.
Public Comments
CONFERENCE WITH LEGAL
COUNSEL – EXISTING LITIGATION
Pursuant to Government Code
Section 54956.9(d)(1):
American Federation of State, County
& Municipal Employees, District
Council 36 v. City of Diamond Bar
PERB Case No. LA-CE-1752-M
CALL TO ORDER: 6:30 p.m.
PLEDGE OF ALLEGIANCE: Mayor
INVOCATION: Ab Kastl, Associate Pastor, Landmark
Church
ROLL CALL: Chou, Liu, Low, Mayor Pro Tem Tye,
Mayor Teng
APPROVAL OF AGENDA: Mayor
JANUARY 21, 2025 PAGE 2
1. SPECIAL PRESENTATIONS, CERTIFICATES, PROCLAMATIONS:
1.1 Proclamation Declaring January 29, 2025 as Lunar New Year.
2. CITY MANAGER REPORTS AND RECOMMENDATIONS:
2.1 Windstorm Updates.
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.
4. SCHEDULE OF FUTURE EVENTS:
4.1 Free Catalytic Converter Etching – January 22, 2025, 9:00 a.m. – 11:00 a.m., Calvary Chapel Golden Springs, 22324 Golden Springs Dr. (subject to cancellation).
4.2 Parks and Recreation Commission Meeting – January 23, 2025, 6:30 p.m., online teleconference and City Hall Windmill Room, 21810 Copley Dr.
4.3 Special City Council Meeting – January 27, 2025, 6:30 p.m., online teleconference and Windmill Community Room, 21810 Copley Dr.
4.4 Planning Commission Meeting – January 28, 2025, 6:30 p.m., online teleconference and City Hall Windmill Room, 21810 Copley Dr.
4.5 Commission Recruitment Application Deadline – January 31, 2025.
4.6 Coffee with a Cop – February 1, 2025, Bageloo, 1200 S. Diamond Bar Blvd. Ste. 102 (subject to cancellation).
4.7 City Council Meeting – February 4, 2025, 6:30 p.m., online teleconference and SCAQMD Main Auditorium, 21865 Copley Dr.
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 JANUARY 21, 2025 PAGE 3
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 17, 2024 REGULAR MEETING.
5.1.a December 17, 2024 City Council Regular Meeting Minutes Recommended Action:
Approve the December 17, 2024 Regular City Council meeting minutes.
Requested by: City Clerk
5.2 RATIFICATION OF CHECK REGISTER DATED DECEMBER 10, 2024 THROUGH JANUARY 7, 2025 TOTALING $1,883,371.33.
Recommended Action:
Ratify the Check Register.
Requested by: Finance Department
5.3 TREASURER'S STATEMENT.
Recommended Action:
Approve the December 2024 Treasurer’s Statement.
Requested by: Finance Department
5.4 CONTINUED PARTICIPATION IN THE LOS ANGELES URBAN
COUNTY PERMANENT LOCAL HOUSING ALLOCATION ("PLHA")
PROGRAM.
Recommended Action:
A. Adopt Resolution No. 2025-01 approving the City's participation in Year 5 of the Los Angeles Urban County PLHA Program; and B. Determine that the proposed action does not constitute a project and is therefore exempt from the California Environmental Quality Act (“CEQA”).
Requested by: Community Development Department
5.5 CONSULTANT SERVICES AGREEMENT WITH DE NOVO PLANNING
GROUP TO PREPARE NECESSARY ENVIRONMENTAL DOCUMENTS
FOR A PROPOSED ELECTRONIC BILLBOARD LOCATED AT 880
SOUTH LEMON AVENUE.
Recommended Action:
Approve, and authorize the City Manager to sign, the Consultant Services Agreement with De Novo Planning Group to prepare the necessary JANUARY 21, 2025 PAGE 4
environmental documents pursuant to the California Environmental Quality Act in the not-to-exceed amount of $64,950.
Requested by: Community Development Department
5.6 CONSULTING SERVICES AGREEMENT WITH SYTECH SOLUTIONS FOR DOCUMENT SCANNING SERVICES.
Recommended Action:
Approve and authorize the City Manager to sign Consulting Services Agreement with SyTech Solutions for document scanning services through June 30, 2028.
Requested by: City Manager
6. PUBLIC HEARINGS:
6.1 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) PROGRAM
ALLOCATIONS FOR FISCAL YEAR 2025/2026.
Recommended Action:
A. Open the public hearing to receive public testimony; B. Close the public hearing; and
C. Adopt Resolution No. 2025-02 approving the Community Development Block Grant Funding Allocations for Fiscal Year 2025/26.
Requested by: Community Development Department
7. COUNCIL CONSIDERATION:
7.1 TRANSMITTAL OF THE FISCAL YEAR 2023/24 ANNUAL
COMPREHENSIVE FINANCIAL REPORT (ACFR).
Recommended Action:
Receive and File the Fiscal Year 2023/24 Annual Comprehensive Financial Report.
Requested by: Finance Department
7.2 APPROVAL OF A REAL PROPERTY TRANSFER AGREEMENT AND
ESCROW INSTRUCTIONS WITH THE DIAMOND BAR LITTLE LEAGUE
FOR PROPERTY LOCATED AT 22601 SUNSET CROSSING ROAD.
Recommended Action:
Approve Resolution No. 2025-03, a Resolution of the City Council of the City of Diamond Bar approving a Real Property Transfer Agreement and Escrow Instructions with the Diamond Bar Little League for property JANUARY 21, 2025 PAGE 5
located at 22601 Sunset Crossing Road.
Requested by: City Manager
8. COUNCIL SUB-COMMITTEE REPORTS AND MEETING ATTENDANCE REPORTS/COUNCIL MEMBER COMMENTS:
9. ADJOURNMENT:
Agenda #: 5.1
Meeting Date: January 21, 2025
TO: Honorable Mayor and Members of the City Council
FROM: Daniel Fox, City Manager
TITLE: CITY COUNCIL MINUTES OF THE DECEMBER 17, 2024 REGULAR MEETING.
STRATEGIC
GOAL: Open, Engaged & Responsive Government
RECOMMENDATION:
Approve the December 17, 2024 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. 8
Attachments:
1. 5.1.a December 17, 2024 City Council Regular Meeting Minutes
5.1 Packet Pg. 9
CITY OF DIAMOND BAR
MINUTES OF THE CITY COUNCIL REGULAR MEETING
SOUTH COAST AIR QUALITY MANAGEMENT DISTRICT/MAIN AUDITORIUM 21865 COPLEY DRIVE, DIAMOND BAR, CA 91765
DECEMBER 17, 2024
CALL TO ORDER: Mayor Liu called the Regular City Council meeting to order at 6:30 p.m. in the South Coast Air Quality Management District Main Auditorium, 21865 Copley Drive, Diamond Bar, CA 91765.
PLEDGE OF ALLEGIANCE: Council Member Chou led the Pledge of Allegiance.
INVOCATION: Deacon Alfredo Guerrero, St. Denis Catholic Church ROLL CALL: Council Members Andrew Chou, Stan Liu, Ruth Low, Mayor Pro Tem Steve Tye, Mayor Chia Yu Teng
Absent: None.
Staff present in person: Dan Fox, City Manager; Omar Sandoval, City Attorney; Ryan McLean, Assistant City Manager; Anthony Santos, Assistant to the City Manager; Amy Haug, Human Resources and Risk Manager; Jason Jacobsen, Finance Director; David Liu, Public Works Director; Cecilia Arellano, Community Relations Manager; Joan Cruz, Administrative Coordinator; Kristina Santana, City Clerk.
Staff present telephonically: Greg Gubman, Community Development Director; Ryan Wright, Parks and Recreation Director.
Others present: Aaron Scheller, Deputy, Diamond Bar/Walnut Sheriff’s Station; Leticia Pacillas, LACFD Community Services Liaison.
APPROVAL OF AGENDA: Mayor Teng approved the agenda as presented.
1. SPECIAL PRESENTATIONS, CERTIFICATES, PROCLAMATIONS: None.
2. CITY MANAGER REPORTS AND RECOMMENDATIONS:
2.1 Post Election Wrap-Up on State, County and Local Ballot Measures.
Presentation by City Manager Dan Fox.
3. PUBLIC COMMENTS:
The following provided public comments:
Cynthia Yu, Diamond Bar Library Manager
CC/Santana reported that no emails were submitted for public comment, and no guests on the teleconference line requested to speak under Public Comments.
4. SCHEDULE OF FUTURE EVENTS: CM/Fox presented the Schedule of Future Events.
5.1.a
Packet Pg. 10
DECEMBER 17, 2024 PAGE 2 CITY COUNCIL
5. CONSENT CALENDAR: C/Liu moved, C/Low seconded, to approve the Consent Calendar. Motion carried 5-0 by the following Roll Call vote:
AYES: COUNCIL MEMBERS: Chou, Liu, Low, MPT/Tye, M/Teng
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: None
5.1 APPROVED CITY COUNCIL MINUTES:
5.1.A DECEMBER 3, 2024 CITY COUNCIL REGULAR MEETING.
5.2 RATIFIED CHECK REGISTER DATED NOVEMBER 13, 2024 THROUGH DECEMBER 9, 2024 TOTALING $3,386,142.03
5.3 APPROVED NOVEMBER 2024 TREASURER’S STATEMENT.
5.4 APPROVED AMENDMENT TO THE COMPENSATION PLAN FOR ONE PART-TIME NON-BENEFITTED CLASSIFICATION OF EMPLOYMENT.
5.5 ADOPTED RESOLUTION NO. 2024-42 AUTHORIZING EXECUTION OF
FUNDING AGREEMENTS FOR STATE AND FEDERAL FUNDING,
APPROVED WVWD UTILITY AGREEMENT, APPROVED LACFCD
TRASH EXCLUDER AGREMENT AND ADOPTED A CLASS 1 CEQA
EXEMPTION FOR THE DIAMOND BAR BOULEVARD COMPLETE
STREETS PROJECT.
6. PUBLIC HEARINGS: NONE.
7. COUNCIL CONSIDERATION:
7.1 ANNUAL APPOINTMENT OF COUNCIL MEMBERS TO SERVE ON
LOCAL AND REGIONAL BOARDS, COMMISSIONS AND
COMMITTEES.
CM/Fox presented the report.
There were no Public Comments.
MPT/Tye moved, C/Chou seconded, to ratify the Mayor’s appointments, and adopt Resolution No. 2024-43 confirming appointments to the San Gabriel Valley Council of Governments. Motion carried 5-0 by the following roll call vote:
AYES: COUNCIL MEMBERS: Chou, Liu, Low, MPT/Tye, M/Teng
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: None
5.1.a
Packet Pg. 11
DECEMBER 17, 2024 PAGE 3 CITY COUNCIL
8. COUNCIL SUBCOMMITTEE REPORTS AND MEETING ATTENDANCE
REPORTS/COUNCIL MEMBER COMMENTS:
The following Council Members provided a report on meetings attended at the expense of the local agency per Government Code 53232.3(d).
Council Member Chou reported on attending the State Board Meeting for the League of California Cities.
Mayor Teng reported on attending the Los Angeles County Sanitation District No. 21 meeting.
9. ADJOURNMENT: With no further business to conduct, M/Teng adjourned the Regular City Council Meeting at 6:56 p.m.
Respectfully Submitted,
__________________________
Kristina Santana, City Clerk
The foregoing minutes are hereby approved this 21st day of January, 2025. __________________________
Chia Yu Teng, Mayor
5.1.a
Packet Pg. 12
Agenda #: 5.2
Meeting Date: January 21, 2025
TO: Honorable Mayor and Members of the City Council
FROM: Daniel Fox, City Manager
TITLE: RATIFICATION OF CHECK REGISTER DATED DECEMBER 10, 2024 THROUGH JANUARY 7, 2025 TOTALING $1,883,371.33.
STRATEGIC
GOAL: Responsible Stewardship of Public Resources
RECOMMENDATION:
Ratify the Check Register.
FINANCIAL IMPACT:
Expenditure of $1,883,371.33.
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 10, 2024 through January 7, 2025 totaling $1,883,371.33 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. 13
REVIEWED BY:
Attachments:
1. 5.2.a Check Register Affidavit 1-21-2025
2. 5.2.b Check Register 1-21-2025
5.2 Packet Pg. 14
CITY OF DIAMOND BAR
CHECK REGISTER AFFIDAVIT
The attached listings of demands, invoices, and claims in the form of a check register including checks dated December 10, 2024 through January 7, 2025 has been audited and is certified as accurate. Payments have been allowed from the following funds in these amounts:
Description Amount
General Fund $1,517,940.13
Measure W Local Return Fund $12,613.20
Measure M Local Return Fund $456.03
Measure R Local Return Fund $456.03
Prop A Transit Tax Fund $15,963.74
Prop C Transit Tax Fund $6,747.89
Community Dev Block Grant Fund $30,693.71
LLAD 38 Fund $62,034.07
LLAD 39 Fund $10,881.27
LLAD 41 Fund $17,477.93
Integrated Waste Mgmt Fund - AB939 $23,538.31
Pool Cash Fund $22,506.40
PEG Fees Fund $750.00
Capital Imprv Project Fund $20,909.04
Vehicle Maintenance & Equip Fund $1,374.13
OPEB Reserve Fund $1,896.00
Eq Maint & Replacement Fund $137,133.45
$1,883,371.33
Signed:
__________________________________
Finance Director
Jason M. Jacobsen
5.2.a
Packet Pg. 15
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 14025 12/19/2024 SOUTHERN CALIFORNIA EDISON 633 GRAND PED (110724-120824) 238638 52210 $155.09 CHECK TOTAL $155.09
14026 12/23/2024 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 2746 BREA CYN BPED - LS-3
100655 52210 $118.53
CHECK TOTAL $118.53
14027 12/23/2024 SOUTHERN CALIFORNIA EDISON GS-1 - 23331 GOLDEN SPRINGS PED - GS-1
100655 52210 $82.51
CHECK TOTAL $82.51
14028 12/23/2024 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 1798 DBB/22566 GLDN SPRGS - TC-1
100655 52210 $195.05
CHECK TOTAL $195.05
14029 12/23/2024 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 20781 PATHFINDER RD - TC-1
100655 52210 $108.02
CHECK TOTAL $108.02
14030 12/23/2024 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 801 S.
LEMON/VARIOUS - TC-1
100655 52210 $329.73
CHECK TOTAL $329.73
14031 12/23/2024 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 717 GRAND AVE. - TC-1
100655 52210 $136.75
CHECK TOTAL $136.75
14032 12/23/2024 SOUTHERN CALIFORNIA EDISON GS-1 - 2838 S DBB PED - GS-1 100655 52210 $93.22 CHECK TOTAL $93.22
14033 12/23/2024 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 22805 GLDN SPNGS/VARIOUS - TC-1
100655 52210 $3,335.55
CHECK TOTAL $3,335.55
14034 12/23/2024 SOUTHERN CALIFORNIA EDISON GS-1 - 1215 S BREA CYN RD - GS-1 100655 52210 $87.28 CHECK TOTAL $87.28
14035 12/23/2024 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 1611 S BREA CYN RD - TC-1
100655 52210 $77.44
CHECK TOTAL $77.44
14036 12/23/2024 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 21010 WASHINGTON AVE - TC-1
100655 52210 $107.56
5.2.b
Packet Pg. 16
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT CHECK TOTAL $107.56
14037 12/23/2024 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 2201 DBB PED - TC1100655 52210 $28.86 CHECK TOTAL $28.86
14038 12/23/2024 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 3564 S BREA CYN BPED - LS-3
100655 52210 $62.42
CHECK TOTAL $62.42
14039 12/23/2024 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - BREA CYN/FALLOWFIELD - TC-1
100655 52210 $211.49
CHECK TOTAL $211.49
14040 12/23/2024 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 1450 BRIDGEGATE/VARIOUS- TC-1
100655 52210 $565.73
CHECK TOTAL $565.73
14041 12/23/2024 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 21250 GOLDEN SPRINGS DR - TC-1
100655 52210 $84.68
CHECK TOTAL $84.68
14042 12/26/2024 AARON STANLEY TALALAY CONTRACT CLASS INSTRUCTOR -
AARON TALALALY
100520 55320 $168.00
CHECK TOTAL $168.00
14043 12/26/2024 ABSOLUTE SECURITY
INTERNATIONAL INC
NOVEMBER SECURITY GUARD SERVICES 100510 55330 $3,227.20 CHECK TOTAL $3,227.20
14044 12/26/2024 ALL CITY MANAGEMENT
SERVICES INC
CROSSING GUARD SERVICES - 11/10/24-
11/23/24
100310 55412 $12,616.69
12/26/2024 ALL CITY MANAGEMENT
SERVICES INC
CROSSING GUARD SERVICES - 11/24/24-
12/07/24
100310 55412 $7,036.80
CHECK TOTAL $19,653.49
14045 12/26/2024 AMERICOMP TONER & REPAIR
LLC
PRINTER TONERS/MAINTENANCE 100230 51200 $546.41
CHECK TOTAL $546.41
14046 12/26/2024 ARCTIC GLACIER USA INC SNOW SERVICES FOR WINTER SNOW FEST 2024
100520 55300 $20,914.50
CHECK TOTAL $20,914.50
14047 12/26/2024 ASSA ABLOY ENTRANCE SYSTEMS
US INC
CITYHALL/LIBRARY DOOR
MAINTENANCE
100620 52320 $1,810.95
CHECK TOTAL $1,810.95
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 14048 12/26/2024 ATHACO INC ROAD MAINTENANCE SIGNS 100655 51250 $788.40 CHECK TOTAL $788.40
14049 12/26/2024 JOHN E BISHOP INSTRUCTOR PAYMENT - MARTIAL ARTS 100520 55320 $210.00 CHECK TOTAL $210.00
14050 12/26/2024 BREAUX KATHY CONTRACT CLASS INSTRUCTOR - ART 100520 55320 $124.80 CHECK TOTAL $124.80
14051 12/26/2024 BRIAN MARTINEZ PHOTO SERVICES - SENIOR HOLIDAY DANCE
100240 55000 $400.00
CHECK TOTAL $400.00
14052 12/26/2024 CIVICPLUS LLC ONLINE MUNI-CODE HOSTING - FY 24-25 100230 52314 $900.00 CHECK TOTAL $900.00
14053 12/26/2024 CONSTRUCTION HARDWARE
COMPANY
HARDWARE FOR FENCING 100620 52320 $26.24
CHECK TOTAL $26.24
14054 12/26/2024 CREATE & LEARN INC INSTRUCTOR PAYMENT - COMPUTERS 100520 55320 $161.40 CHECK TOTAL $161.40
14055 12/26/2024 DAPEER ROSENBLIT & LITVAK LLP CODE ENFC CITY PROSECUTOR 100120 54024 $760.40 12/26/2024 DAPEER ROSENBLIT & LITVAK LLP CODE ENFC CITY PROSECUTOR 100120 54024 $175.00 12/26/2024 DAPEER ROSENBLIT & LITVAK LLP CODE ENFC CITY PROSECUTOR 100120 54024 $260.00 CHECK TOTAL $1,195.40
14056 12/26/2024 DDS LEARNING SYSTEMS INC INSTRUCTOR PAYMENT - ROBOTICS 100520 55320 $180.00 CHECK TOTAL $180.00
14057 12/26/2024 DEPARTMENT OF JUSTICE LIVESCAN FEES 100220 52510 $96.00 CHECK TOTAL $96.00
14058 12/26/2024 DIAMOND BAR STORAGE
OWNER LLC
OFFSITE STORAGE CDD 100420 52302 $800.00
CHECK TOTAL $800.00
14059 12/26/2024 DUNN EDWARDS CORPORATION AREA 3 RED CURBS 100655 51250 $464.96 CHECK TOTAL $464.96
14060 12/26/2024 EXTERIOR PRODUCTS CORP MILITARY BANNERS 100520 55300 $3,188.69
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 12/26/2024 EXTERIOR PRODUCTS CORP HOLIDAY DECOR BANNERS 100620 52320 $606.33 12/26/2024 EXTERIOR PRODUCTS CORP HOLIDAY DECOR BANNERS 100620 51200 $606.56 12/26/2024 EXTERIOR PRODUCTS CORP HOLIDAY DECOR BANNERS 100520 55300 $4,100.00 12/26/2024 EXTERIOR PRODUCTS CORP HOLIDAY DECOR BANNERS 100630 56116 $16,500.00 12/26/2024 EXTERIOR PRODUCTS CORP MAINTENANCE & OPERATION
SUPPLIES/SERVICES
100620 51200 $231.41
12/26/2024 EXTERIOR PRODUCTS CORP MAINTENANCE & OPERATION
SUPPLIES/SERVICES
100620 52320 $231.42
12/26/2024 EXTERIOR PRODUCTS CORP MAINTENANCE & OPERATION
SUPPLIES/SERVICES
238638 52320 $1,562.77
CHECK TOTAL $27,027.18
14061 12/26/2024 FEHR & PEERS ON-CALL TRAFFIC ENGR - OCT 2024 301610 56103 $5,146.65 12/26/2024 FEHR & PEERS LAND DEV SERVICES - 747 GRAND AVE (PR2024-1317)
100 22109 $2,439.40
CHECK TOTAL $7,586.05
14062 12/26/2024 FOOTHILL BUILDING MATERIALS
INC
SAND (STATION #121-ARMITOS) 100350 51200 $563.38
12/26/2024 FOOTHILL BUILDING MATERIALS
INC
SAND (STATION #119- PATHFINDER) 100350 51200 $711.20
CHECK TOTAL $1,274.58
14063 12/26/2024 FRANCOISE S ZAMBRA CONTRACT CLASS INSTRUCTOR -
FRANCOISE ZAMBRA
100520 55320 $216.00
CHECK TOTAL $216.00
14064 12/26/2024 FRONTIER COMMUNICATIONS
CORP
SUMMARY BILL - INTERNET/CITY HALL -
DEC 2024
100230 54030 $811.25
12/26/2024 FRONTIER COMMUNICATIONS
CORP
SUMMARY BILL - INTERNET SERVICE -
DEC 2024
100230 54030 $457.77
CHECK TOTAL $1,269.02
14065 12/26/2024 GERALDINE KELLER INSTRUCTOR PAYMENT - CULINARY 100520 55320 $72.00 CHECK TOTAL $72.00
14066 12/26/2024 HEATHER JEN CHANG CONTRACT CLASS INSTRUCTOR - ART
CLASSES
100520 55320 $210.00
CHECK TOTAL $210.00
14067 12/26/2024 HODGMAN ENTERPRISES PRINTING AND MAILING OF WINTER
SPRING REC GUIDE
100240 52110 $11,077.29
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 CHECK TOTAL $11,077.29
14068 12/26/2024 HOME DEPOT CREDIT SERVICES PARK SUPPLIES 100630 51200 $146.21 12/26/2024 HOME DEPOT CREDIT SERVICES D39 MAINT SUPPLIES 239639 52320 $21.70 12/26/2024 HOME DEPOT CREDIT SERVICES DBC SUPPLIES 100510 51300 $69.53 12/26/2024 HOME DEPOT CREDIT SERVICES MAINTENANCE SUPPLIES 100630 52320 $23.91 CHECK TOTAL $261.35
14069 12/26/2024 HUMANE SOCIETY OF POMONA
VALLEY INC
ANIMAL CONTROL SERVICES IN NOV 100340 55404 $39,497.08
CHECK TOTAL $39,497.08
14070 12/26/2024 ILLUMINATE EVENT SERVICES SENIOR EVENT SUPPLIES 24/25 100520 51200 $288.00 CHECK TOTAL $288.00
14071 12/26/2024 INLAND SOCAL MEDIA GROUP
LLC
DBC ADVERTISEMENT FOR JANUARY
2025
100510 52160 $750.00
CHECK TOTAL $750.00
14072 12/26/2024 INTERIOR OFFICE SOLUTIONS INC PW INTERIOR WORKSPACE AT VACANT
CUBICLE (DEPOSIT)
100620 56120 $3,305.02
CHECK TOTAL $3,305.02
14073 12/26/2024 IRIS GROUP HOLDINGS LLC CITYHALL ALARM MONITOR EXTD SVS(122924-012825)
100620 52320 $45.50
CHECK TOTAL $45.50
14074 12/26/2024 JAMES EVENT PRODUCTION INC ENTERTAINMENT FOR WINDMILL
LIGHTING
100520 55300 $1,600.00
CHECK TOTAL $1,600.00
14075 12/26/2024 JYL GROUP INC INSTRUCTOR PAYMENT - FITNESS 100520 55320 $247.20 CHECK TOTAL $247.20
14076 12/26/2024 KEVIN D JONES PS - SR-57/SR-60 PROJ FUNDING ADVOCACY - NOV 2024
100615 54400 $4,000.00
CHECK TOTAL $4,000.00
14077 12/26/2024 KIMBERLY DOWNEY ESMOND CONTRACT CLASS INSTRUCTOR - SOCA ARTS
100520 55320 $932.40
CHECK TOTAL $932.40
14078 12/26/2024 KIMLEY HORN AND ASSOCIATES
INC
ON-CALL TRAFFIC/TRANS ENGR
SERVICES- THRU OCT 2024
100615 54410 $1,556.04
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 CHECK TOTAL $1,556.04
14079 12/26/2024 LA COUNTY ASSESSOR OFFICE SBF ABSTRACT - NOV 2024 100230 52314 $50.00 CHECK TOTAL $50.00
14080 12/26/2024 LEWIS ENGRAVING INC NEW PLATE FOR COUNCIL 100140 52140 $23.73 12/26/2024 LEWIS ENGRAVING INC NAME BADGES FOR COUNCIL 100140 52140 $40.27 CHECK TOTAL $64.00
14081 12/26/2024 LIEBE SHERI-LYN CONTRACT CLASS INSTRUCTOR - DANCE
100520 55320 $630.00
CHECK TOTAL $630.00
14082 12/26/2024 LIEBERT CASSIDY WHITMORE TRAINING 100220 52500 $75.00 CHECK TOTAL $75.00
14083 12/26/2024 LOOMIS COURIER SVCS - NOVEMBER 2024 100210 54900 $748.62 12/26/2024 LOOMIS COURIER SVCS - NOVEMBER 2024 100510 54900 $748.62 CHECK TOTAL $1,497.24
14084 12/26/2024 LOS ANGELES COUNTY
DEVELOPMENT AUTH
HIP LOAN REPAYMENT-318 NAVAJO
SPRINGS
225 20601 $29,283.00
CHECK TOTAL $29,283.00
14085 12/26/2024 LOS ANGELES COUNTY SHERIFF'S
DEPT
FY2024-25 LA COUNTY SHERIFF GEN
LAW 10/2024
100310 55400 $652,464.33
12/26/2024 LOS ANGELES COUNTY SHERIFF'S
DEPT
FY2024-25 LA COUNTY SHERIFF CAV
CHAPEL 10-2024
100310 55402 $13,031.25
CHECK TOTAL $665,495.58
14086 12/26/2024 MAC MEDIA GROUP LLC PERFORMANCE BOND REIMBURSEMENT (C#23000085) BUS SH
100 22109 $25,000.00
CHECK TOTAL $25,000.00
14087 12/26/2024 MCE CORPORATION LANDSCAPE MAINTENANCE (LLAD38-AS
NEEDED)
238638 52320 $2,392.91
12/26/2024 MCE CORPORATION LANDSCAPE MAINTENANCE (LLAD41-AS
NEEDED)
241641 52320 $4,247.08
12/26/2024 MCE CORPORATION ROAD MAINTENANCE SERVICES
(NOV2024)
100655 55530 $524.29
12/26/2024 MCE CORPORATION ROAD MAINTENANCE SERVICES
(NOV2024)
100655 55528 $8,696.92
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 12/26/2024 MCE CORPORATION ROAD MAINTENANCE SERVICES
(NOV2024)
201655 55530 $8,939.08
CHECK TOTAL $24,800.28
14088 12/26/2024 MNS ENGINEERS INC DESIGN OF DBB COMPLETE STREETS - NOV 2024
301610 56105 $385.00
CHECK TOTAL $385.00
14089 12/26/2024 MYERS & SONS HI-WAY SAFETY
INC
SIGN MOUNT HARDWARE (ROAD
MAINT)
100655 51250 $2,053.15
CHECK TOTAL $2,053.15
14090 12/26/2024 NATIONAL TRENCH SAFETY INC RENTAL EQUIP (KRAIL121024-010625) GLDN SPR LOC#2
100655 52300 $607.35
CHECK TOTAL $607.35
14091 12/26/2024 OCCUPATIONAL HEALTH
CENTERS OF CALIFORNIA
PRE-EMPLOYMENT PHYSICAL FEES 100220 52510 $190.00
12/26/2024 OCCUPATIONAL HEALTH
CENTERS OF CALIFORNIA
PRE-EMPLOYMENT PHYSICAL FEES 100220 52510 $425.00
CHECK TOTAL $615.00
14092 12/26/2024 ONE TIME PAY VENDOR BRIAN TZEC FACILITY REFUND 100 20202 $1,200.00 CHECK TOTAL $1,200.00
14093 12/26/2024 ONE TIME PAY VENDOR BRIGHT MAGPIE
CHARITABLE
FOUNDATION
FACILITY REFUND 100 20202 $200.00
CHECK TOTAL $200.00
14094 12/26/2024 ONE TIME PAY VENDOR CALIFORNIA HIGHWAY
PATROL - BALDWIN
PARK
FACILITY REFUND 100 20202 $1,000.00
CHECK TOTAL $1,000.00
14095 12/26/2024 ONE TIME PAY VENDOR DANIEL PARK FACILITY REFUND 100 20202 $180.00 CHECK TOTAL $180.00
14096 12/26/2024 ONE TIME PAY VENDOR L.E. FOISIA FACILITY REFUND 100 20202 $300.00 CHECK TOTAL $300.00
14097 12/26/2024 ONE TIME PAY VENDOR LA COUNTY
DEPARTMENT OF CHILD
AND FAMILY SERVICES
FACILITY REFUND 100 20202 $750.00
CHECK TOTAL $750.00
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 14098 12/26/2024 ONE TIME PAY VENDOR MARGARETHA
METEKOHY GONZALEZ
FACILITY REFUND 100 20202 $100.00
CHECK TOTAL $100.00
14099 12/26/2024 ONE TIME PAY VENDOR OMO YURUBA FACILITY REFUND 100 20202 $1,000.00 CHECK TOTAL $1,000.00
14100 12/26/2024 ONE TIME PAY VENDOR TAKAYUKI ASANUMA FACILITY REFUND 100 20202 $100.00 CHECK TOTAL $100.00
14101 12/26/2024 ONE TIME PAY VENDOR WALNUT HIGH SCHOOL FACILITY REFUND 100 20202 $500.00 CHECK TOTAL $500.00
14102 12/26/2024 ONE TIME PAY VENDOR CATHY NGUYEN REIMB - MMASC ANNL CONF 100130 52415 $206.61 CHECK TOTAL $206.61
14103 12/26/2024 ONE TIME PAY VENDOR GABRIELA FERNANDEZ REIMB - COMP LOAN PROG 100 12410 $1,590.00 CHECK TOTAL $1,590.00
14104 12/26/2024 ONE TIME PAY VENDOR KRISTINA SANTANA REIMB - LEAGUE OF CA CITIES CONF 100140 52415 $1,883.03 CHECK TOTAL $1,883.03
14105 12/26/2024 ONE TIME PAY VENDOR PAULA CAMACHO EWASTE RECYCLING REIMBURSEMENT 250170 51200 $10.00 CHECK TOTAL $10.00
14106 12/26/2024 ONE TIME PAY VENDOR ROBIN CRAWFORD REIMB - EEC SUPPLIES 100520 51200 $29.19 CHECK TOTAL $29.19
14107 12/26/2024 PARKWOOD LANDSCAPE
MAINTENANCE INC
LANDSCAPE MAINTENANCE (PARKS -
AUG/2024)
100510 55505 $6,029.22
12/26/2024 PARKWOOD LANDSCAPE
MAINTENANCE INC
LANDSCAPE MAINTENANCE (PARKS -
AUG/2024)
100630 55505 $29,341.57
12/26/2024 PARKWOOD LANDSCAPE
MAINTENANCE INC
LANDSCAPE MAINTENANCE (PARKSSEPT2024)100510 55505 $6,029.22 12/26/2024 PARKWOOD LANDSCAPE
MAINTENANCE INC
LANDSCAPE MAINTENANCE (PARKSSEPT2024)100630 55505 $29,341.57 12/26/2024 PARKWOOD LANDSCAPE
MAINTENANCE INC
LANDSCAPE MAINTENANCE (PARKSOCT2024)100510 55505 $6,029.22 12/26/2024 PARKWOOD LANDSCAPE
MAINTENANCE INC
LANDSCAPE MAINTENANCE (PARKSOCT2024)100630 55505 $29,341.57 12/26/2024 PARKWOOD LANDSCAPE
MAINTENANCE INC
LANDSCAPE MAINTENANCE (PARKS) 100630 55505 ($81,200.00)
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 12/26/2024 PARKWOOD LANDSCAPE
MAINTENANCE INC
LANDSCAPE MAINTENANCE (PARKSNOV2024)100510 55505 $6,029.22 12/26/2024 PARKWOOD LANDSCAPE
MAINTENANCE INC
LANDSCAPE MAINTENANCE (PARKSNOV2024)100630 55505 $29,341.57 CHECK TOTAL $60,283.16
14108 12/26/2024 PBLA ENGINEERING INC CONSTRUCTION PHASE INSPECTIONS (NOV2024)
301630 56104 $1,145.00
CHECK TOTAL $1,145.00
14109 12/26/2024 PHOTO ART INDUSTRIES OUTGOING MAYOR'S PHOTO 100110 52130 $270.79 CHECK TOTAL $270.79
14110 12/26/2024 PRINTING & MAILING SERVICES
INC
PRINTING OF 2025 CITY CALENDAR AND
SERVICES GUIDE
100240 52110 $8,670.55
CHECK TOTAL $8,670.55
14111 12/26/2024 PUBLIC STORAGE #23051 JAN 2025 RENTAL-COMMUNITY
RELATIONS STORAGE UNIT
100240 55000 $950.00
12/26/2024 PUBLIC STORAGE #23051 PARKS AND RECREATION OFF SITE
STORAGE UNITS
100520 52302 $878.00
12/26/2024 PUBLIC STORAGE #23051 PARKS AND RECREATION OFF SITE
STORAGE UNITS
100520 52302 $920.00
CHECK TOTAL $2,748.00
14112 12/26/2024 QUADIENT FINANCE USA INC POSTAGE - DECEMBER 2024 100140 52170 $5,010.00 CHECK TOTAL $5,010.00
14113 12/26/2024 REGIONAL TAP SERVICE CENTER FOOTHILL PASSES - NOVEMBER 2024 206650 55610 $530.06 12/26/2024 REGIONAL TAP SERVICE CENTER FOOTHILL PASSES - NOVEMBER 2024 206650 55620 $2,120.26 CHECK TOTAL $2,650.32
14114 12/26/2024 RETAIL MARKETING SERVICES INC CART RETRIEVAL SERVICES- NOVEMBER 250170 55000 $10.00 CHECK TOTAL $10.00
14115 12/26/2024 RKA CONSULTING GROUP HERITAGE PARK IMPROVEMENTS - OCT 2024
301630 56104 $4,125.00
12/26/2024 RKA CONSULTING GROUP MAPLE HILL PARK PROJECT - OCT 2024 301630 56104 $300.00 12/26/2024 RKA CONSULTING GROUP BUILDING AND SAFETY DB 100420 55100 $38,285.63 12/26/2024 RKA CONSULTING GROUP BUILDING AND SAFETY DB 100420 55100 $3,225.00 CHECK TOTAL $45,935.63
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 14116 12/26/2024 SAN GABRIEL VALLEY CITY
MANAGER'S ASSOCIATION
12-18-24 SGVCMA HOLIDAY LUNCH
PROGRAM
100130 52410 $240.00
CHECK TOTAL $240.00
14117 12/26/2024 SC FUELS FLEET VEHICLE FUEL (120124-121524) 502620 52330 $342.07 12/26/2024 SC FUELS FLEET VEHICLE FUEL (120124-121524) 502655 52330 $441.79 12/26/2024 SC FUELS FLEET VEHICLE FUEL (120124-121524) 502630 52330 $590.27 CHECK TOTAL $1,374.13
14118 12/26/2024 SCMAF CONTRACT CLASS INSURANCE 100520 55320 $603.75 CHECK TOTAL $603.75
14119 12/26/2024 SIMPSON ADVERTISING INC GRAPHIC DESIGN SERVICES-FY2025 100240 54900 $6,160.00 12/26/2024 SIMPSON ADVERTISING INC DESIGN AND LAYOUT OF JANUARY 2025
NEWSLETTER
100240 54900 $1,775.00
CHECK TOTAL $7,935.00
14120 12/26/2024 SOCIAL VOCATIONAL SERVICES MAINTENANCE: LITTER & WEED
REMOVAL
100645 55528 $3,113.00
CHECK TOTAL $3,113.00
14121 12/26/2024 SOUTH COAST AIR QUALITY
MANAGEMENT DISTRICT
FACILITIES LEASE 100130 52302 $2,755.80
CHECK TOTAL $2,755.80
14122 12/26/2024 SPECTRUM BUSINESS SUMMARY BILL/CABLE TV/INTERNET CITY HALL -NOV 2024
100230 54030 $1,739.33
12/26/2024 SPECTRUM BUSINESS CABLE TV SERVICES - DBC - NOV 2024 100230 54030 $134.57 CHECK TOTAL $1,873.90
14123 12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
203 21107 $1.99
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
204 21107 $1.99
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
239 21107 $2.52
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
241 21107 $2.52
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
238 21107 $3.48
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
203 21113 $4.21
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 12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
204 21113 $4.21
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
239 21113 $8.91
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
241 21113 $8.91
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
225 21107 $8.94
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
238 21113 $13.59
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
225 21113 $15.79
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
207 21107 $18.29
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
201 21107 $30.51
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
201 21113 $33.20
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
206 21107 $49.89
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
207 21113 $58.66
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
206 21113 $97.53
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
250 21107 $105.73
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
250 21113 $132.47
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
100 21107 $1,569.02
12/26/2024 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM DEC 2024
100 21113 $2,303.93
CHECK TOTAL $4,476.29
14124 12/26/2024 STAY GREEN INC LANDSCAPE MAINTENANCE (CITY HALLDEC2024)100620 52320 $1,190.00 CHECK TOTAL $1,190.00
14125 12/26/2024 TENNIS ANYONE INC CONTRACT CLASSES TENNIS SERVICE 100520 55320 $9,846.48 CHECK TOTAL $9,846.48
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 14126 12/26/2024 THE GAS COMPANY GAS @ DBC (111424-1214254) 100510 52215 $547.93 12/26/2024 THE GAS COMPANY GAS @ CITYHALL (111224-121224) 100620 52215 $1,172.49 12/26/2024 THE GAS COMPANY GAS @ HERITAGE PARK (111324-121324) 100630 52215 $343.44 CHECK TOTAL $2,063.86
14127 12/26/2024 THE SAN GABRIEL VALLEY
NEWSPAPER GR
PLANNING PROJECT LEGAL ADS 100 22107 $802.51
12/26/2024 THE SAN GABRIEL VALLEY
NEWSPAPER GR
PLANNING PROJECT LEGAL ADS 100410 52160 $821.53
CHECK TOTAL $1,624.04
14128 12/26/2024 THE TAIT GROUP INC PS/ENGR - VARIOUS TRAFFIC-RELATED PROJ - NOV 2024
100615 54400 $1,500.00
CHECK TOTAL $1,500.00
14129 12/26/2024 THOMAS DONINI SENIOR DANCE DJ 24-25 100520 55310 $400.00 CHECK TOTAL $400.00
14130 12/26/2024 TOWN & COUNTRY EVENT
RENTALS, LLC
EQUIPMENT RENTALS FOR WINTER SNOW
FEST
100520 55300 $13,449.18
CHECK TOTAL $13,449.18
14131 12/26/2024 TYLER TECHNOLOGIES INC ELM PROJECT MGMT. HOURS - 11/19/24-11/21/24
503230 56135 $4,800.00
CHECK TOTAL $4,800.00
14132 12/26/2024 ULTIMATE MAINTENANCE
SERVICES INC
JANITORIAL SERVICES (DEC2024) 100630 55505 $3,070.00
12/26/2024 ULTIMATE MAINTENANCE
SERVICES INC
JANITORIAL SERVICES (DEC2024) 100510 55505 $9,650.00
12/26/2024 ULTIMATE MAINTENANCE
SERVICES INC
JANITORIAL SERVICES (DEC2024) 100620 52320 $12,075.00
12/26/2024 ULTIMATE MAINTENANCE
SERVICES INC
JANITORIAL SERVICES (DAY
PORTER120724)
100510 55505 $125.00
CHECK TOTAL $24,920.00
14133 12/26/2024 UNITED SITE SERVICES OF
CALIFORNIA INC
RESTROOM AND SINK RENTALS FOR
WINTER SNOW FEST
100520 52300 $1,379.70
12/26/2024 UNITED SITE SERVICES OF
CALIFORNIA INC
PORTABLE RESTROOM FOR MAPLE HILL 100520 52300 $25.46
12/26/2024 UNITED SITE SERVICES OF
CALIFORNIA INC
PORTABLE RESTROOM FOR MAPLE HILL 100520 55300 $281.91
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 $1,687.07
14134 12/26/2024 VALLEY VISTA SERVICES, INC. STREET SWEEPING SERVICES (110124- 113024)
100655 55510 $13,161.36
CHECK TOTAL $13,161.36
14135 12/26/2024 VISION SERVICE PLAN VISION INSURANCE PREMIUM DECEMBER 2024
203 21108 $3.22
12/26/2024 VISION SERVICE PLAN VISION INSURANCE PREMIUM DECEMBER 2024
204 21108 $3.22
12/26/2024 VISION SERVICE PLAN VISION INSURANCE PREMIUM DECEMBER 2024
239 21108 $7.47
12/26/2024 VISION SERVICE PLAN VISION INSURANCE PREMIUM DECEMBER 2024
241 21108 $7.47
12/26/2024 VISION SERVICE PLAN VISION INSURANCE PREMIUM DECEMBER 2024
238 21108 $12.43
12/26/2024 VISION SERVICE PLAN VISION INSURANCE PREMIUM DECEMBER 2024
225 21108 $20.83
12/26/2024 VISION SERVICE PLAN VISION INSURANCE PREMIUM DECEMBER 2024
201 21108 $27.04
12/26/2024 VISION SERVICE PLAN VISION INSURANCE PREMIUM DECEMBER 2024
207 21108 $56.75
12/26/2024 VISION SERVICE PLAN VISION INSURANCE PREMIUM DECEMBER 2024
250 21108 $97.44
12/26/2024 VISION SERVICE PLAN VISION INSURANCE PREMIUM DECEMBER 2024
206 21108 $105.11
12/26/2024 VISION SERVICE PLAN VISION INSURANCE PREMIUM DECEMBER 2024
100 21108 $1,795.83
CHECK TOTAL $2,136.81
14136 12/26/2024 VISTA PAINT CORPORATION SUPPLIES-PUBLIC WORKS 100620 52320 $4.43 CHECK TOTAL $4.43
14137 12/26/2024 WW GRAINGER INC MAINTENANCE SUPPLIES 100630 52320 $215.02 CHECK TOTAL $215.02
14138 12/26/2024 WALL PROTECTION PRODUCTS
LLC
WALL COVERINGS (CITYHALL) 100620 52320 $399.22
CHECK TOTAL $399.22
14139 12/26/2024 WALNUT VALLEY WATER DISTRICT CITYHALL (110124-113024) 100620 52220 $1,232.31 12/26/2024 WALNUT VALLEY WATER DISTRICT D38W (110124-113024) 238638 52220 $12,994.90
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 12/26/2024 WALNUT VALLEY WATER DISTRICT D38(R)W (110124-113024) 238638 52220 $2,524.35 12/26/2024 WALNUT VALLEY WATER DISTRICT D39W (110124-113024) 239639 52220 $9,921.22 12/26/2024 WALNUT VALLEY WATER DISTRICT D41W (110124-113024) 241641 52220 $6,022.50 12/26/2024 WALNUT VALLEY WATER DISTRICT DBCW (110124-113024) 100510 52220 $1,073.09 12/26/2024 WALNUT VALLEY WATER DISTRICT PARKSW (110124-113024) 100630 52220 $30,326.04 12/26/2024 WALNUT VALLEY WATER DISTRICT PARKS(R)W (110124-113024) 100630 52220 $2,088.78 CHECK TOTAL $66,183.19
14140 12/26/2024 WANSEO CHUNG CONTRACT CLASS INSTRUCTOR -
WANSEO CHUNG
100520 55320 $396.00
CHECK TOTAL $396.00
14141 12/26/2024 WAXIE SANITARY SUPPLY JANITORIAL SUPPLIES (DBC) 100510 51210 $11.33 12/26/2024 WAXIE SANITARY SUPPLY JANITORIAL SUPPLIES (HERITAGE PARK) 100630 51200 $313.27 12/26/2024 WAXIE SANITARY SUPPLY JANITORIAL SUPPLIES (DBC) 100510 51210 $563.20 12/26/2024 WAXIE SANITARY SUPPLY JANITORIAL SUPPLIES (CITYHALL) 100620 51200 $1,820.84 CHECK TOTAL $2,708.64
14142 12/26/2024 WEST COAST ARBORISTS INC TREE MAINTENANCE D41 (111624- 113024)
241641 55522 $6,270.00
CHECK TOTAL $6,270.00
14143 12/26/2024 WEST COAST CABLE INC SECURITY CAMERA CABLING REFRESH 100230 52314 $330.00 CHECK TOTAL $330.00
14144 12/26/2024 WESTERN A/V DBC - ALARM MOTION DETECTORS 100510 52320 $9,936.58 12/26/2024 WESTERN A/V SECURITY SERVICE & MAINTENANCE
(ANNUAL)
100510 52310 $1,668.00
CHECK TOTAL $11,604.58
14145 12/26/2024 WHITE CAP, LP D38 MAINTENANCE REPAIR SUPPLIES 238638 55524 $669.26 CHECK TOTAL $669.26
14146 12/26/2024 WILLDAN FINANCIAL SERVICES CITYWIDE FEE STUDY & COST
ALLOCATION PLAN
100130 54900 $1,425.00
CHECK TOTAL $1,425.00
14147 12/26/2024 WOODRUFF & SMART, A
PROFESSIONAL CORPORATION
LEGAL SERVICES - OCTOBER 2024 100 22107 $54.80
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 12/26/2024 WOODRUFF & SMART, A
PROFESSIONAL CORPORATION
LEGAL SERVICES - OCTOBER 2024 100 22107 $109.60
12/26/2024 WOODRUFF & SMART, A
PROFESSIONAL CORPORATION
LEGAL SERVICES - OCTOBER 2024 100120 54020 $4,301.80
CHECK TOTAL $4,466.20
14148 12/26/2024 YOUTH EVOLUTION ACTIVITIES CONTRACT CLASS INSTRUCTOR- YOUTH
EVOLUTION
100520 55320 $741.00
CHECK TOTAL $741.00
14149 12/26/2024 YUNEX CORP TS MAINTENANCE - NOV 2024 207650 55536 $5,540.00 12/26/2024 YUNEX CORP TS MAINT - RESPONSE/COLD SPRINGSDBB - 4-WAY FLASH207650 55536 $6,903.65 12/26/2024 YUNEX CORP TS MAINT - CALL-OUTS - OCT 2024 207650 55536 $16,169.51 CHECK TOTAL $28,613.16
14150 12/26/2024 ZW USA INC DOGGIE BAGS (1ST SHIPMENT) FY24/25 250170 51200 $7,972.56 CHECK TOTAL $7,972.56
14151 12/30/2024 SOUTHERN CALIFORNIA EDISON CITYHALL (111324-121124/101424- 111224)
100620 52210 $27,071.91
CHECK TOTAL $27,071.91
14152 12/30/2024 SOUTHERN CALIFORNIA EDISON 3334 1/2 BREA CANYON PED (112124- 121924)
100630 52210 $89.17
CHECK TOTAL $89.17
14175 12/31/2024 SOUTHERN CALIFORNIA EDISON GS-1 - 1215 S BREA CYN RD - GS-1 100655 52210 $7.44 CHECK TOTAL $7.44
14176 12/31/2024 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 553 N DBB/VARIOUS - TC-1
100655 52210 $1,183.39
CHECK TOTAL $1,183.39
14177 12/31/2024 SOUTHERN CALIFORNIA EDISON GS-1 - 2838 S DBB PED - GS-1 100655 52210 $95.21 CHECK TOTAL $95.21
14178 12/31/2024 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 717 GRAND AVE - TC-1
100655 52210 $142.19
CHECK TOTAL $142.19
14179 12/31/2024 SOUTHERN CALIFORNIA EDISON GS-1 - 23331 GOLDEN SPRINGS DR PED - GS-1
100655 52210 $86.69
CHECK TOTAL $86.69
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 14180 12/31/2024 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 2746 BREA CYN BPED - LS-3
100655 52210 $117.57
CHECK TOTAL $117.57
14181 12/31/2024 SOUTHERN CALIFORNIA EDISON SAFETY LIGHTS - 3564 S BREA CYN RD BPED - LS-3
100655 52210 $61.05
CHECK TOTAL $61.05
14182 12/31/2024 SOUTHERN CALIFORNIA EDISON TRAFFIC CONTROL - 21250 GOLDEN SPRINGS PED - TC-1
100655 52210 $86.83
CHECK TOTAL $86.83
14197 12/20/2024 TASC FLEX SPENDING MEDICAL/CHILDCARE
12/20/2024
238 21118 $4.81
12/20/2024 TASC FLEX SPENDING MEDICAL/CHILDCARE
12/20/2024
239 21118 $4.81
12/20/2024 TASC FLEX SPENDING MEDICAL/CHILDCARE
12/20/2024
241 21118 $4.81
12/20/2024 TASC FLEX SPENDING MEDICAL/CHILDCARE
12/20/2024
201 21118 $6.32
12/20/2024 TASC FLEX SPENDING MEDICAL/CHILDCARE
12/20/2024
207 21118 $36.76
12/20/2024 TASC FLEX SPENDING MEDICAL/CHILDCARE
12/20/2024
250 21118 $58.17
12/20/2024 TASC FLEX SPENDING MEDICAL/CHILDCARE
12/20/2024
206 21118 $153.81
12/20/2024 TASC FLEX SPENDING MEDICAL/CHILDCARE
12/20/2024
100 21118 $1,939.18
CHECK TOTAL $2,208.67
14198 12/20/2024 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
12/20/2024
201 21109 $146.84
12/20/2024 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
12/20/2024
225 21109 $153.64
12/20/2024 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
12/20/2024
250 21109 $312.30
12/20/2024 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
12/20/2024
207 21109 $463.77
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 12/20/2024 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
12/20/2024
206 21109 $510.81
12/20/2024 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
12/20/2024
100 21109 $11,943.94
CHECK TOTAL $13,531.30
14199 12/20/2024 CALPERS PENSION CONTRIBUTION 11/30-12/13/24 & 12/1-12/31
203 21110 $81.40
12/20/2024 CALPERS PENSION CONTRIBUTION 11/30-12/13/24
& 12/1-12/31
204 21110 $81.40
12/20/2024 CALPERS PENSION CONTRIBUTION 11/30-12/13/24
& 12/1-12/31
239 21110 $156.15
12/20/2024 CALPERS PENSION CONTRIBUTION 11/30-12/13/24
& 12/1-12/31
241 21110 $156.15
12/20/2024 CALPERS PENSION CONTRIBUTION 11/30-12/13/24
& 12/1-12/31
225 21110 $201.22
12/20/2024 CALPERS PENSION CONTRIBUTION 11/30-12/13/24
& 12/1-12/31
238 21110 $238.40
12/20/2024 CALPERS PENSION CONTRIBUTION 11/30-12/13/24
& 12/1-12/31
201 21110 $634.63
12/20/2024 CALPERS PENSION CONTRIBUTION 11/30-12/13/24
& 12/1-12/31
207 21110 $1,291.73
12/20/2024 CALPERS PENSION CONTRIBUTION 11/30-12/13/24
& 12/1-12/31
206 21110 $1,913.34
12/20/2024 CALPERS PENSION CONTRIBUTION 11/30-12/13/24
& 12/1-12/31
250 21110 $2,126.74
12/20/2024 CALPERS PENSION CONTRIBUTION 11/30-12/13/24
& 12/1-12/31
100 21110 $44,268.89
CHECK TOTAL $51,150.05
14200 1/3/2025 TASC FLEX SPENDING MEDICAL/CHILDCARE
01/03/2025
201 21118 $2.31
1/3/2025 TASC FLEX SPENDING MEDICAL/CHILDCARE
01/03/2025
238 21118 $7.79
1/3/2025 TASC FLEX SPENDING MEDICAL/CHILDCARE
01/03/2025
239 21118 $7.79
1/3/2025 TASC FLEX SPENDING MEDICAL/CHILDCARE
01/03/2025
241 21118 $7.79
1/3/2025 TASC FLEX SPENDING MEDICAL/CHILDCARE
01/03/2025
207 21118 $17.46
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 1/3/2025 TASC FLEX SPENDING MEDICAL/CHILDCARE
01/03/2025
250 21118 $18.81
1/3/2025 TASC FLEX SPENDING MEDICAL/CHILDCARE
01/03/2025
225 21118 $63.58
1/3/2025 TASC FLEX SPENDING MEDICAL/CHILDCARE
01/03/2025
206 21118 $99.95
1/3/2025 TASC FLEX SPENDING MEDICAL/CHILDCARE
01/03/2025
100 21118 $2,003.28
CHECK TOTAL $2,228.76
14201 1/3/2025 CALPERS PENSION CONTRIBUTION FOR PERIOD
12/14/24-12/27/24
203 21110 $85.46
1/3/2025 CALPERS PENSION CONTRIBUTION FOR PERIOD
12/14/24-12/27/24
204 21110 $85.46
1/3/2025 CALPERS PENSION CONTRIBUTION FOR PERIOD
12/14/24-12/27/24
225 21110 $149.79
1/3/2025 CALPERS PENSION CONTRIBUTION FOR PERIOD
12/14/24-12/27/24
239 21110 $184.41
1/3/2025 CALPERS PENSION CONTRIBUTION FOR PERIOD
12/14/24-12/27/24
241 21110 $184.41
1/3/2025 CALPERS PENSION CONTRIBUTION FOR PERIOD
12/14/24-12/27/24
238 21110 $265.92
1/3/2025 CALPERS PENSION CONTRIBUTION FOR PERIOD
12/14/24-12/27/24
201 21110 $641.34
1/3/2025 CALPERS PENSION CONTRIBUTION FOR PERIOD
12/14/24-12/27/24
207 21110 $1,165.24
1/3/2025 CALPERS PENSION CONTRIBUTION FOR PERIOD
12/14/24-12/27/24
206 21110 $1,557.00
1/3/2025 CALPERS PENSION CONTRIBUTION FOR PERIOD
12/14/24-12/27/24
250 21110 $2,178.12
1/3/2025 CALPERS PENSION CONTRIBUTION FOR PERIOD
12/14/24-12/27/24
100 21110 $44,657.02
CHECK TOTAL $51,154.17
14202 1/3/2025 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
01/03/2025
225 21109 $97.71
1/3/2025 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
01/03/2025
203 21109 $114.15
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 1/3/2025 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
01/03/2025
204 21109 $114.15
1/3/2025 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
01/03/2025
239 21109 $240.39
1/3/2025 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
01/03/2025
241 21109 $240.39
1/3/2025 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
01/03/2025
238 21109 $338.68
1/3/2025 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
01/03/2025
201 21109 $655.70
1/3/2025 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
01/03/2025
207 21109 $707.89
1/3/2025 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
01/03/2025
206 21109 $3,600.74
1/3/2025 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
01/03/2025
250 21109 $3,838.24
1/3/2025 VANTAGEPOINT TRNSFR AGNTS303248DEFERRED COMP
CONTRIBUTIONS/LOAN PYMTS
01/03/2025
100 21109 $66,979.88
CHECK TOTAL $76,927.92
14203 1/3/2025 PERS HEALTH HEALTH INSURANCE PREMIUM JANUARY 2025
203 21106 $138.92
1/3/2025 PERS HEALTH HEALTH INSURANCE PREMIUM JANUARY
2025
204 21106 $138.92
1/3/2025 PERS HEALTH HEALTH INSURANCE PREMIUM JANUARY
2025
100220 50062 $198.50
1/3/2025 PERS HEALTH HEALTH INSURANCE PREMIUM JANUARY
2025
239 21106 $280.11
1/3/2025 PERS HEALTH HEALTH INSURANCE PREMIUM JANUARY
2025
241 21106 $280.11
1/3/2025 PERS HEALTH HEALTH INSURANCE PREMIUM JANUARY
2025
238 21106 $470.03
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 1/3/2025 PERS HEALTH HEALTH INSURANCE PREMIUM JANUARY
2025
225 21106 $642.43
1/3/2025 PERS HEALTH HEALTH INSURANCE PREMIUM JANUARY
2025
206 21106 $716.95
1/3/2025 PERS HEALTH HEALTH INSURANCE PREMIUM JANUARY
2025
201 21106 $1,309.46
1/3/2025 PERS HEALTH HEALTH INSURANCE PREMIUM JANUARY
2025
105220 50048 $1,896.00
1/3/2025 PERS HEALTH HEALTH INSURANCE PREMIUM JANUARY
2025
207 21106 $2,588.76
1/3/2025 PERS HEALTH HEALTH INSURANCE PREMIUM JANUARY
2025
250 21106 $2,770.81
1/3/2025 PERS HEALTH HEALTH INSURANCE PREMIUM JANUARY
2025
100 21106 $66,967.42
CHECK TOTAL $78,398.42
14209 1/7/2025 AFLAC SUPP INSURANCE PREMIUM DECEMBER
2024
239 21117 $1.66
1/7/2025 AFLAC SUPP INSURANCE PREMIUM DECEMBER
2024
241 21117 $1.66
1/7/2025 AFLAC SUPP INSURANCE PREMIUM DECEMBER
2024
203 21117 $9.02
1/7/2025 AFLAC SUPP INSURANCE PREMIUM DECEMBER
2024
204 21117 $9.02
1/7/2025 AFLAC SUPP INSURANCE PREMIUM DECEMBER
2024
201 21117 $14.90
1/7/2025 AFLAC SUPP INSURANCE PREMIUM DECEMBER
2024
207 21117 $25.08
1/7/2025 AFLAC SUPP INSURANCE PREMIUM DECEMBER
2024
250 21117 $64.03
1/7/2025 AFLAC SUPP INSURANCE PREMIUM DECEMBER
2024
206 21117 $161.61
1/7/2025 AFLAC SUPP INSURANCE PREMIUM DECEMBER
2024
100 21117 $1,362.28
CHECK TOTAL $1,649.26
14210 1/7/2025 ALL CITY MANAGEMENT
SERVICES INC
CROSSING GUARD SERVICES - 12/8/24-
12/21/24
100310 55412 $13,100.47
CHECK TOTAL $13,100.47
14211 1/7/2025 ALLIANT INSURANCE SERVICES
INC
EARTH DAY 2025 INSURANCE 250170 57220 $453.00
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 CHECK TOTAL $453.00
14212 1/7/2025 DELTA DENTAL HMO DENTAL INSURANCE PREMIUM JAN 2025
206 21105 $0.96
1/7/2025 DELTA DENTAL HMO DENTAL INSURANCE PREMIUM
JAN 2025
207 21105 $0.96
1/7/2025 DELTA DENTAL HMO DENTAL INSURANCE PREMIUM
JAN 2025
201 21105 $1.61
1/7/2025 DELTA DENTAL HMO DENTAL INSURANCE PREMIUM
JAN 2025
250 21105 $36.36
1/7/2025 DELTA DENTAL HMO DENTAL INSURANCE PREMIUM
JAN 2025
100 21105 $107.67
CHECK TOTAL $147.56
14213 1/7/2025 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM JAN
2025
203 21105 $8.23
1/7/2025 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM JAN
2025
204 21105 $8.23
1/7/2025 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM JAN
2025
239 21105 $23.65
1/7/2025 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM JAN
2025
241 21105 $23.65
1/7/2025 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM JAN
2025
225 21105 $33.50
1/7/2025 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM JAN
2025
238 21105 $37.62
1/7/2025 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM JAN
2025
201 21105 $78.45
1/7/2025 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM JAN
2025
207 21105 $172.24
1/7/2025 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM JAN
2025
206 21105 $209.76
1/7/2025 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM JAN
2025
250 21105 $211.32
1/7/2025 DELTA DENTAL INSURANCE
COMPANY
PPO DENTAL INSURANCE PREMIUM JAN
2025
100 21105 $5,081.45
CHECK TOTAL $5,888.10
14214 1/7/2025 DUNN EDWARDS CORPORATION MAINTENANCE REPAIRS 100655 51250 $464.96 CHECK TOTAL $464.96
14215 1/7/2025 EATON CORPORATION EATON UPS ANNUAL SUPPORT - FY 24-25 100230 52314 $7,988.35
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 CHECK TOTAL $7,988.35
14216 1/7/2025 EXTERIOR PRODUCTS CORP ADD'L MILITARY BANNERS 100520 55300 $591.57 CHECK TOTAL $591.57
14217 1/7/2025 GOVCONNECTION INC RARITAN KVBM SWITCH SERVICE &
SUPPORT PLAN
503230 56130 $1,770.00
1/7/2025 GOVCONNECTION INC PURCHASE OF RARITAN KVBM SWITCH &
USB DONGLES
503230 56130 $13,578.00
1/7/2025 GOVCONNECTION INC MICROSOFT OFFICE 2024 LICENSES 503230 56130 $55,000.00 1/7/2025 GOVCONNECTION INC ANNUAL SERVICE - FATPIPE 100230 52314 $14,000.00 CHECK TOTAL $84,348.00
14218 1/7/2025 GRANICUS INC ACCELA BI-ANNUAL RENEWAL 100230 52314 $15,223.07 CHECK TOTAL $15,223.07
14219 1/7/2025 HANSON BRIDGETT LLP LEGAL SERVICES - SEWER DISTRICT 100120 54022 $4,322.50 1/7/2025 HANSON BRIDGETT LLP LEGAL SERVICES - SEWER DISTRICT 100120 54022 $2,831.50 CHECK TOTAL $7,154.00
14220 1/7/2025 HELIX ENVIRONMENTAL
PLANNING INC
CANYON LOOP TRAIL RESTORATION 301630 56104 $9,011.09
CHECK TOTAL $9,011.09
14221 1/7/2025 INTEGRUS LLC RICOH COPY CHARGES - 11/19/24- 12/18/24
100230 52314 $1,210.46
CHECK TOTAL $1,210.46
14222 1/7/2025 IRIS GROUP HOLDINGS LLC ALARM MONITOR EXTND SVS (HERITAGE PK010125-033125)
100630 52320 $239.04
1/7/2025 IRIS GROUP HOLDINGS LLC ALARM MONITOR (HERITAGE PARK010125-033125)
100630 52320 $184.99
CHECK TOTAL $424.03
14223 1/7/2025 LOS ANGELES COUNTY PUBLIC
WORKS
INDUSTRIAL WASTE SERVICES - THRU OCT
2024
100610 55550 $1,564.26
1/7/2025 LOS ANGELES COUNTY PUBLIC
WORKS
INDUSTRIAL WASTE SERVICES - AUG 2024 100610 55550 $8,534.29 CHECK TOTAL $10,098.55
14224 1/7/2025 MCE CORPORATION LANDSCAPE MAINTENANCE (AS NEEDED/CO DBB @ MH)
238638 52320 $3,072.80
CHECK TOTAL $3,072.80
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 14225 1/7/2025 METROLINK METROLINK PASSES - DECEMBER 2024 206650 55610 $781.20 1/7/2025 METROLINK METROLINK PASSES - DECEMBER 2024 206650 55620 $3,124.80 CHECK TOTAL $3,906.00
14226 1/7/2025 MICHAEL BAKER INTERNATIONAL
INC
CANYON LOOP TRAIL -HMMP PROJECT
MANAGER
301630 56104 $796.30
CHECK TOTAL $796.30
14227 1/7/2025 MITY LITE INC DBC SMALL EQUIPMENT 100510 51300 $350.91 CHECK TOTAL $350.91
14228 1/7/2025 MOBILE RELAY ASSOCIATES INC REPEATER SERVICES FOR EMERGENCY
PREPAREDNESS
100350 52300 $78.75
CHECK TOTAL $78.75
14229 1/7/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - NOVEMBER 2024 100610 51200 $82.85 1/7/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - NOVEMBER 2024 100410 51200 $129.03 1/7/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - NOVEMBER 2024 100520 51200 $181.93 1/7/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - NOVEMBER 2024 100510 51200 $213.88 1/7/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - NOVEMBER 2024 100140 51200 $1,296.42 1/7/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - DECEMBER 2024 100240 51200 $9.87 1/7/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - DECEMBER 2024 100630 51200 $40.52 1/7/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - DECEMBER 2024 100620 51200 $124.68 1/7/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - DECEMBER 2024 100610 51200 $185.59 1/7/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - DECEMBER 2024 100510 51200 $213.96 1/7/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - DECEMBER 2024 100520 51200 $245.37 1/7/2025 OFFICE SOLUTIONS OFFICE SUPPLIES - DECEMBER 2024 100140 51200 $669.06 CHECK TOTAL $3,393.16
14230 1/7/2025 ONE TIME PAY VENDOR AMANDA LEE FACILITY REFUND 100 20202 $200.00 CHECK TOTAL $200.00
14231 1/7/2025 ONE TIME PAY VENDOR AMY MOON FACILITY REFUND 100 20202 $200.00 CHECK TOTAL $200.00
14232 1/7/2025 ONE TIME PAY VENDOR ASHLEY KUHN FACILITY REFUND 100 20202 $100.00
5.2.b
Packet Pg. 38
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT CHECK TOTAL $100.00
14233 1/7/2025 ONE TIME PAY VENDOR BRIGHT MAGPIE
CHARITABLE
FOUNDATION
FACILITY REFUND 100 20202 $200.00
1/7/2025 ONE TIME PAY VENDOR BRIGHT MAGPIE
CHARITABLE
FOUNDATION
FACILITY REFUND 100 20202 $750.00
CHECK TOTAL $950.00
14235 1/7/2025 ONE TIME PAY VENDOR DONYA RAHIMI FACILITY REFUND 100 20202 $190.00 CHECK TOTAL $190.00
14236 1/7/2025 ONE TIME PAY VENDOR E-DO KUNG USA CO.
LTD
FACILITY REFUND 100 20202 $812.49
CHECK TOTAL $812.49
14237 1/7/2025 ONE TIME PAY VENDOR HARPEET NAGPAL RECREATION PROGRAM REFUND 100 20202 $110.00 CHECK TOTAL $110.00
14238 1/7/2025 ONE TIME PAY VENDOR IRMA GARCIA RECREATION PROGRAM REFUND 100 20202 $6.00 CHECK TOTAL $6.00
14239 1/7/2025 ONE TIME PAY VENDOR ISLAMIC SHURA
COUNCIL OF SOUTHERN
CALIFORNIA
FACILITY REFUND 100 20202 $740.79
CHECK TOTAL $740.79
14240 1/7/2025 ONE TIME PAY VENDOR JUNE YOUNG RECREATION PROGRAM REFUND 100 20202 $135.00 CHECK TOTAL $135.00
14241 1/7/2025 ONE TIME PAY VENDOR MADISON MARIE
PLOVANICH
RECREATION PROGRAM REFUND 100 20202 $14.83
CHECK TOTAL $14.83
14242 1/7/2025 ONE TIME PAY VENDOR MARGARETHA
METEKOHY GONZALEZ
FACILITY REFUND 100 20202 $200.00
CHECK TOTAL $200.00
14243 1/7/2025 ONE TIME PAY VENDOR MARIA NUNEZ FACILITY REFUND 100 20202 $300.00 CHECK TOTAL $300.00
14244 1/7/2025 ONE TIME PAY VENDOR RENE YEUNG FACILITY REFUND 100 20202 $100.00 CHECK TOTAL $100.00
5.2.b
Packet Pg. 39
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 14245 1/7/2025 ONE TIME PAY VENDOR SEAN DOIRON FACILITY REFUND 100 20202 $500.00 CHECK TOTAL $500.00
14246 1/7/2025 ONE TIME PAY VENDOR UNIPAC SHIPPING FACILITY REFUND 100 20202 $1,250.00 CHECK TOTAL $1,250.00
14247 1/7/2025 ONE TIME PAY VENDOR YUN LAN MAO FACILITY REFUND 100 20202 $200.00 CHECK TOTAL $200.00
14248 1/7/2025 ONE TIME PAY VENDOR - CND
REFUND
CHUNMO CHO C&D REFUND: 1686 ASPEN GROVE LANE 100 22105 $250.00 CHECK TOTAL $250.00
14249 1/7/2025 ONE TIME PAY VENDOR - CND
REFUND
DIANA ROBLES C&D REFUND- 20916 LYCOMING ST,
WALNUT
100 22105 $500.00
CHECK TOTAL $500.00
14250 1/7/2025 PAPER RECYCLING &
SHREDDING
CITY HALL CONSOLE SHREDDING 250170 55000 $105.00
CHECK TOTAL $105.00
14251 1/7/2025 GREGORY C REUEL DECEMBER 2024 SPACE AVAILABLE REPORT
100150 54900 $1,500.00
CHECK TOTAL $1,500.00
14252 1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
203 21107 $1.99
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
204 21107 $1.99
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
239 21107 $2.77
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
241 21107 $2.77
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
238 21107 $3.73
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
203 21113 $4.22
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
204 21113 $4.22
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
225 21107 $4.55
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
225 21113 $8.17
5.2.b
Packet Pg. 40
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT 1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
239 21113 $9.84
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
241 21113 $9.84
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
238 21113 $14.52
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
207 21107 $18.50
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
201 21113 $32.39
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
201 21107 $33.17
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
206 21107 $42.92
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
207 21113 $63.08
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
206 21113 $82.75
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
250 21107 $105.98
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
250 21113 $133.63
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
100 21107 $1,672.19
1/7/2025 STANDARD INSURANCE
COMPANY
LIFE/SUPP LIFE/LTD/STD INSURANCE
PREMIUM JAN 2025
100 21113 $2,318.75
CHECK TOTAL $4,571.97
14253 1/7/2025 TRIANGLE SPORTS INC YOUTH BASKETBALL JERSEYS 100520 51200 $3,137.00 1/7/2025 TRIANGLE SPORTS INC YOUTH BASKETBALL JERSEYS 100520 51200 $630.19 CHECK TOTAL $3,767.19
14254 1/7/2025 TYLER TECHNOLOGIES INC ELM PROJECT MGMT HOURS - 12/3/24- 12/5/24
503230 56135 $4,800.00
1/7/2025 TYLER TECHNOLOGIES INC COMPUTER SOFTWARE - EPL BUNDLE 503230 56135 $51,585.45 1/7/2025 TYLER TECHNOLOGIES INC ELP PROJECT MGMT HOURS - 12/3/24- 12/12/24
503230 56135 $5,600.00
CHECK TOTAL $61,985.45
14255 1/7/2025 US BANK CALCARD STATEMENT - DECEMBER 2024 999 28100 $22,506.40
5.2.b
Packet Pg. 41
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT CHECK TOTAL $22,506.40
14256 1/7/2025 VERIZON WIRELESS WIRELESS PHONE SERVICE - 11/17/24- 12/16/24
100230 52200 $2,697.29
CHECK TOTAL $2,697.29
14257 1/7/2025 VIDIFLO LLC AV & TELEPRODUCTION SYSTEM
ENGINEERING CONSULTANT
270240 55000 $750.00
CHECK TOTAL $750.00
14258 1/7/2025 VIRAMONTES EXPRESS INC COMPOST AND MULCH HAULING
SERVICES
250170 55000 $2,318.40
1/7/2025 VIRAMONTES EXPRESS INC COMPOST AND MULCH HAULING
SERVICES
250170 55000 $379.50
CHECK TOTAL $2,697.90
14259 1/7/2025 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2025
203 21108 $3.22
1/7/2025 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2025
204 21108 $3.22
1/7/2025 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2025
239 21108 $7.87
1/7/2025 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2025
241 21108 $7.87
1/7/2025 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2025
225 21108 $10.56
1/7/2025 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2025
238 21108 $12.83
1/7/2025 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2025
201 21108 $26.25
1/7/2025 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2025
207 21108 $62.72
1/7/2025 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2025
250 21108 $99.70
1/7/2025 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2025
206 21108 $104.29
1/7/2025 VISION SERVICE PLAN VISION INSURANCE PREMIUM JANUARY 2025
100 21108 $1,913.24
CHECK TOTAL $2,251.77
14260 1/7/2025 WAXIE SANITARY SUPPLY JANITORIAL SUPPLIES (DBC) 100510 51210 $17.49 1/7/2025 WAXIE SANITARY SUPPLY JANITORIAL SUPPLIES (DBC) 100510 51210 $908.38
5.2.b
Packet Pg. 42
City of Diamond Bar Check Register
CHECK # CHECK DATE VENDOR NAME OTP VENDOR NAME INVOICE DESCRIPTION ORG OBJECT AMOUNT CHECK TOTAL $925.87
14261 1/7/2025 WEST COAST ARBORISTS INC CITY TREE MAINTENANCE (D38) 238638 55522 $8,625.00 CHECK TOTAL $8,625.00
14262 1/7/2025 WOODRUFF & SMART, A
PROFESSIONAL CORPORATION
LEGAL SERVICES - NOVEMBER 2024 100120 54020 $1,863.20
1/7/2025 WOODRUFF & SMART, A
PROFESSIONAL CORPORATION
LEGAL SERVICES - NOVEMBER 2024 100120 54020 $7,923.47
1/7/2025 WOODRUFF & SMART, A
PROFESSIONAL CORPORATION
LEGAL SERVICES - NOVEMBER 2024 100120 54020 $301.40
1/7/2025 WOODRUFF & SMART, A
PROFESSIONAL CORPORATION
LEGAL SERVICES - NOVEMBER 2024 100120 54020 $3,507.20
1/7/2025 WOODRUFF & SMART, A
PROFESSIONAL CORPORATION
LEGAL SERVICES - NOVEMBER 2024 100120 54020 $191.80
1/7/2025 WOODRUFF & SMART, A
PROFESSIONAL CORPORATION
LEGAL SERVICES - NOVEMBER 2024 100120 54020 $411.00
CHECK TOTAL $14,198.07
GRAND TOTAL $1,883,371.33
5.2.b
Packet Pg. 43
Agenda #: 5.3
Meeting Date: January 21, 2025
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 December 2024 Treasurer’s Statement.
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. 44
REVIEWED BY:
Attachments:
1. 5.3.a Treasurer's Cash Report - Dec 2024
2. 5.3.b Treasurer's Certification & Portfolio Report - Dec 2024
5.3 Packet Pg. 45
CASH & INVESTMENT BALANCES
Cash Funds
General Account $3,025,335.08
Payroll Account $0.00
Change Fund - General Fund $300.00
Petty Cash Account $553.00
Cash With Fiscal Agent (US Bank 2021 Bonds) $3,408.86
Total Cash Funds $3,029,596.94
City & LAIF Invested Funds (Book Value):
Local Agency Investment Fund $2,150,552.19
City-Managed Fixed-Income Securities (0-5 year maturity) $62,109,579.69 Total Investment Funds (Book Value) $64,260,131.88
Fiscal Year-To-Date Effective Rate of Return (City Funds & LAIF) 3.81% (6 months) Fiscal YTD Interest Earnings (City Funds & LAIF) $1,328,185.16 (6 months) FY 2024-25 Budgeted Investment Earnings (City Funds & LAIF) $1,608,100.00 (12 Months) Invested Funds With OPEB Trust (Managed by CalPERS/State Street) $891,890.43 Annualized rate of return as of 06/30/2024 (since 6/30/16, 8 yrs) 4.24% OPEB Trust Fiscal Year-To-Date Earnings $21,067.57 (6 months) GRAND TOTAL - CASH & INVESTMENTS $68,181,619.25
CITY OF DIAMOND BAR - CITY TREASURER'S CASH BALANCE REPORT AS OF DECEMBER 31, 2024
5.3.a
Packet Pg. 46
INVESTMENTS BOOK VALUE
PERCENT OF
PORTFOLIO TERM
DAYS TO
MATURITY
YIELD TO
MATURITY
Federal Credit Union CD $16,368,000.00 25.47% 1,391 882 4.300% Local Agency Investment Fund $2,150,552.19 3.35% 1 1 4.434% Corporate Notes $966,618.00 1.50% 1,570 1,103 4.989%
Federal Agency Coupon Securities $8,649,275.66 13.46% 1,476 721 4.172% Treasury Coupon Securities $8,459,278.91 13.16% 1,323 392 2.672% Federal Agency Callable $7,749,651.37 12.06% 1,719 474 2.361% Certificates of Deposit-Banks $8,015,295.30 12.47% 1,530 886 3.831% Municipal Bonds $1,760,409.41 2.74% 1,598 758 4.201%
Money Market Fund $10,141,051.04 15.78% 1 1 4.640%
Total Investments and Averages $64,260,131.88 100.00% 1,193 579 3.842%
TOTAL INTEREST EARNED
I certify that this report accurately reflects all City pooled investments Daniel Fox and is in conformity with the investment policy of the City of Diamond Bar City Treasurer approved by City Council and on file in the City Clerk's office. The investment program herein provides sufficient cash flow liquidity to meet the next six months estimated expenditures.
$209,127.63 $1,328,185.16
CITY OF DIAMOND BAR
INVESTMENT PORTFOLIO SUMMARY REPORT
DECEMBER 31, 2024
MONTH ENDING FISCAL YEAR-TO-DATE
DECEMBER 31, 2024 2024-2025
5.3.b
Packet Pg. 47
City of Diamond Bar
Portfolio Management
December 31, 2024
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 16,368,000.00 16,302,725.46 16,368,000.00 25.47 1,391 882 4.300 Local Agency Investment Funds 2,150,552.19 2,117,925.09 2,150,552.19 3.35 1 1 4.434 Corporate Notes 1,000,000.00 966,618.00 966,618.00 1.50 1,570 1,103 4.989 Federal Agency Coupon Securities 8,625,000.00 8,669,989.79 8,649,275.66 13.46 1,476 721 4.172 Treasury Coupon Securities 8,500,000.00 8,293,555.78 8,459,278.91 13.16 1,323 392 2.672 Federal Agency Callable 7,750,000.00 7,392,280.45 7,749,651.37 12.06 1,719 474 2.361 Certificate of Deposit 8,122,000.00 7,887,603.48 8,015,295.30 12.47 1,530 886 3.831 Municipal Bonds 1,845,000.00 1,742,030.66 1,760,409.41 2.74 1,598 758 4.201 Money Market Fund 10,141,051.04 10,141,051.04 10,141,051.04 15.78 1 1 4.640 64,260,131.88 100.00%
Investments
64,501,603.23 63,513,779.75 1,193 579 3.842
Current Year
December 31
209,127.63
Fiscal Year To Date
1,328,185.16
Average Daily Balance
Effective Rate of Return
63,987,039.03 69,215,955.37
3.85% 3.81%
Total Earnings Month Ending
__________________________________________________ ____________________ Jason M. Jacobsen, Finance Director
Portfolio POOL
AP
Reporting period 12/01/2024-12/31/2024
Run Date: 01/09/2025 - 18:25 PM (PRF_PM1) 7.3.0
Report Ver. 7.3.6.1
01/09/2024
5.3.b
Packet Pg. 48
Days to
Maturity
Par Value Book Value
Maturity
Date
Stated
Market Value Rate
December 31, 2024
Portfolio Details - Investments
Average
Balance Issuer
Portfolio Management
City of Diamond Bar
YTM/C
CUSIP Investment # Term
Purchase
Date
Federal Credit Union CD
00224TAL0 10528 A+ FEDERAL CU 01/27/2023 249,000.00 249,000.00 249,000.00 4.700 731 26 4.700 01/27/2025 219873AB2 10649 CORP AMERICA FAMILY CU 03/27/2024 248,000.00 248,000.00 248,000.00 5.250 365 85 5.250 03/27/2025 02589ACS9 10419 American Express Bank 05/18/2022 246,000.00 244,052.66 246,000.00 3.100 1,097 138 3.100 05/19/2025 90352RCM5 10424 US ALLIANCE FED CREDIT UNION 05/31/2022 249,000.00 246,987.08 249,000.00 3.100 1,095 149 3.100 05/30/2025 130162BL3 10621 CALIFORNIA CREDIT UNION 12/28/2023 243,000.00 243,000.00 243,000.00 5.100 550 180 5.100 06/30/2025 795451BQ5 10461 Sallie Mae Bank 07/06/2022 248,000.00 248,000.00 248,000.00 3.400 1,097 187 3.400 07/07/2025 37424PAG9 10570 GESA CREDIT UNION 07/31/2023 248,000.00 248,000.00 248,000.00 5.500 731 211 5.500 07/31/2025 20825WBC3 10474 Connexus CU 08/26/2022 248,000.00 248,000.00 248,000.00 3.500 1,096 237 3.500 08/26/2025 90353EBC6 10550 USF FCU 03/15/2023 249,000.00 249,000.00 249,000.00 5.050 915 257 5.050 09/15/2025 914242AA0 10492 UNIVERSITY CREDIT UNION 09/26/2022 249,000.00 249,000.00 249,000.00 4.000 1,096 268 4.000 09/26/2025 16863LAE5 10502 CHIEF FINANCIAL FCU 10/12/2022 249,000.00 249,000.00 249,000.00 4.600 1,098 286 4.600 10/14/2025 92348DAA7 10500 VERIDIAN CU 10/24/2022 249,000.00 249,000.00 249,000.00 4.500 1,096 296 4.500 10/24/2025 20367GBD0 10440 Community Commerce Bank 07/27/2022 248,000.00 248,000.00 248,000.00 3.050 1,280 391 3.050 01/27/2026 530520AC9 10530 LIBERTY FIRST CU 01/27/2023 249,000.00 249,000.00 249,000.00 4.500 1,096 391 4.500 01/27/2026 320165LR2 10648 FIRST FARMERS BK & TRUST 03/28/2024 249,000.00 249,000.00 249,000.00 4.850 671 392 4.850 01/28/2026 19123RAA0 10529 COCA-COLA FCU 01/31/2023 249,000.00 249,000.00 249,000.00 4.600 1,098 397 4.600 02/02/2026 39573LAV0 10255 GREENSTATE CREDIT UNION 02/26/2021 248,000.00 224,875.74 248,000.00 0.650 1,826 421 0.650 02/26/2026 59524LAA4 10549 MID CAROLINA CU 03/13/2023 249,000.00 249,000.00 249,000.00 4.850 1,096 436 4.850 03/13/2026 87868YAL7 10551 TECHNOLOGY CU 03/23/2023 249,000.00 249,000.00 249,000.00 5.000 1,096 446 5.000 03/23/2026 62847NEL6 10646 MVB BANK INC 03/27/2024 249,000.00 249,000.00 249,000.00 4.800 730 450 4.800 03/27/2026 68584JAV1 10675 Oregon Community Cred Un 06/07/2024 248,000.00 248,000.00 248,000.00 5.050 731 523 5.050 06/08/2026 48115LAM6 10707 Jovia Financial Credit Union C 08/16/2024 249,000.00 249,000.00 249,000.00 4.650 731 593 4.650 08/17/2026 722000AC0 10575 PIMA FEDERAL CREDIT 08/17/2023 248,000.00 248,000.00 248,000.00 5.300 1,096 593 5.300 08/17/2026 56824JBC7 10718 Marine Federal Corp. 08/30/2024 249,000.00 249,000.00 249,000.00 4.000 731 607 4.000 08/31/2026 42228LAH4 10496 HEALTHCARE SYSTEMS FCU 09/21/2022 249,000.00 249,000.00 249,000.00 3.600 1,461 628 3.600 09/21/2026 91823MBE4 10499 VCC BANK 10/14/2022 249,000.00 249,000.00 249,000.00 4.250 1,461 651 4.250 10/14/2026 50625LBR3 10606 LAFAYETTE FCU 11/30/2023 248,000.00 248,000.00 248,000.00 5.250 1,096 698 5.250 11/30/2026 88709RBH1 10677 Timberland Bank Hoquaim 06/12/2024 249,000.00 249,000.00 249,000.00 4.850 912 709 4.850 12/11/2026 06251A3K4 10402 America's Credit Union 12/16/2021 248,000.00 227,139.23 248,000.00 1.350 1,826 714 1.350 12/16/2026 682325EK7 10676 One Community Bank 06/18/2024 249,000.00 249,000.00 249,000.00 4.850 913 716 4.850 12/18/2026 58404DUA7 10622 Medallion Bank 12/29/2023 248,000.00 248,000.00 248,000.00 4.500 1,096 727 4.500 12/29/2026 856285E98 10410 State Bank of India 01/31/2022 248,000.00 230,670.75 248,000.00 1.750 1,827 761 1.750 02/01/2027 849061AF3 10644 SPOKANE TEACHERS CR UN 03/25/2024 245,000.00 245,000.00 245,000.00 4.750 1,095 813 4.750 03/25/2027 23204HPM4 10678 Customers Bank 06/11/2024 244,000.00 244,000.00 244,000.00 4.850 1,095 891 4.850 06/11/2027 32114MBC0 10681 First Natl Bnk Blue Erth 06/20/2024 248,000.00 248,000.00 248,000.00 4.850 1,095 900 4.850 06/20/2027 89235MNT4 10442 Toyota Financial SGS Bank 07/22/2022 248,000.00 248,000.00 248,000.00 3.400 1,826 932 3.400 07/22/2027 14042THZ3 10453 Capital One Bank USA 07/27/2022 248,000.00 248,000.00 248,000.00 3.500 1,826 937 3.500 07/27/2027 Portfolio POOL
AP
Run Date: 01/09/2025 - 18:25 PM (PRF_PM2) 7.3.0
Report Ver. 7.3.6.1
5.3.b
Packet Pg. 49
Days to
Maturity
Par Value Book Value
Maturity
Date
Stated
Market Value Rate
December 31, 2024
Portfolio Details - Investments
Average
Balance Issuer
Portfolio Management
City of Diamond Bar
YTM/C
CUSIP Investment # Term
Purchase
Date
Federal Credit Union CD
55026MAE5 10487 LUMINATE BANK 09/15/2022 249,000.00 249,000.00 249,000.00 3.400 1,826 987 3.400 09/15/2027 052392BT3 10495 AUSTIN TELCO FCU 09/21/2022 249,000.00 249,000.00 249,000.00 3.800 1,826 993 3.800 09/21/2027 472207AE9 10491 JEANNE D'ARC CREDIT UNION 09/30/2022 249,000.00 249,000.00 249,000.00 3.800 1,826 1,002 3.800 09/30/2027 06543PDA0 10494 BANK OF THE VALLEY NE 09/30/2022 249,000.00 249,000.00 249,000.00 4.100 1,826 1,002 4.100 09/30/2027 42869GAB2 10639 Hickam 01/31/2024 249,000.00 249,000.00 249,000.00 4.150 1,461 1,125 4.150 01/31/2028 011852AE0 10547 Alaska USA FCU 03/08/2023 249,000.00 249,000.00 249,000.00 4.600 1,827 1,162 4.600 03/08/2028 61690DQK7 10662 Morgan Stanley Bank 05/08/2024 244,000.00 244,000.00 244,000.00 4.700 1,461 1,223 4.700 05/08/2028 33610RVR1 10685 FIRST PREMIER BANK 07/17/2024 244,000.00 244,000.00 244,000.00 4.450 1,461 1,293 4.450 07/17/2028 19058RAG6 10684 COASTAL1CU 07/22/2024 249,000.00 249,000.00 249,000.00 4.550 1,460 1,297 4.550 07/21/2028 89854LAD5 10564 TTCU FED CU 07/26/2023 248,000.00 248,000.00 248,000.00 5.000 1,827 1,302 5.000 07/26/2028 07181JBH6 10697 Baxter Credit Union 08/22/2024 249,000.00 249,000.00 249,000.00 4.350 1,461 1,329 4.350 08/22/2028 534574AC2 10571 LINCOLN PARK COMMUNITY BANK 08/28/2023 248,000.00 248,000.00 248,000.00 5.000 1,827 1,335 5.000 08/28/2028 291916AG9 10596 Empower FED Credit Union 10/23/2023 248,000.00 248,000.00 248,000.00 5.100 1,827 1,391 5.100 10/23/2028 91739JAD7 10589 UTAH FIRST CD 10/30/2023 248,000.00 248,000.00 248,000.00 5.100 1,827 1,398 5.100 10/30/2028 98138MCA6 10590 WORKERS FCU 10/30/2023 248,000.00 248,000.00 248,000.00 5.200 1,827 1,398 5.200 10/30/2028 89839KAD7 10604 TRUSTSTAR BANK 11/22/2023 248,000.00 248,000.00 248,000.00 4.750 1,827 1,421 4.750 11/22/2028 77357DAB4 10607 ROCKLAND FCU 11/30/2023 248,000.00 248,000.00 248,000.00 5.000 1,827 1,429 5.000 11/30/2028 949764JY1 10617 Wells Fargo 12/27/2023 248,000.00 248,000.00 248,000.00 4.100 1,827 1,456 4.100 12/27/2028 17783PAK7 10625 City Federal Credit Union 01/18/2024 249,000.00 249,000.00 249,000.00 4.000 1,827 1,478 4.000 01/18/2029 654062LP1 10643 NICOLET NATIONAL BANK 03/08/2024 249,000.00 249,000.00 249,000.00 4.250 1,826 1,527 4.250 03/08/2029 91527PCF2 10651 Univest Bank & Trust Co. 03/13/2024 249,000.00 249,000.00 249,000.00 4.250 1,826 1,532 4.250 03/13/2029 12481GAZ0 10663 CBC Federal Credit Union 05/14/2024 249,000.00 249,000.00 249,000.00 4.650 1,826 1,594 4.650 05/14/2029 32026U5U6 10664 First Foundation Bank 05/22/2024 244,000.00 244,000.00 244,000.00 4.600 1,826 1,602 4.600 05/22/2029 93883MBA5 10674 WASHINGTON FINANCIAL 05/31/2024 244,000.00 244,000.00 244,000.00 4.500 1,826 1,611 4.500 05/31/2029 07371BWA5 10679 Beal Bank-Plano TX 06/12/2024 244,000.00 244,000.00 244,000.00 4.650 1,820 1,617 4.650 06/06/2029 02157RAA5 10683 ALTAONE FEDERAL CREDIT 07/19/2024 249,000.00 249,000.00 249,000.00 4.450 1,826 1,660 4.450 07/19/2029 00790UAC1 10682 ADVANTAGE CREDIT UNION 07/31/2024 249,000.00 249,000.00 249,000.00 4.450 1,826 1,672 4.450 07/31/2029 14622LAS1 10686 CARTER FEDERAL CU 08/07/2024 249,000.00 249,000.00 249,000.00 4.250 1,826 1,679 4.250 08/07/2029 29367RNG7 10720 Enterprise Bank Corp. 08/28/2024 249,000.00 249,000.00 249,000.00 3.800 1,826 1,700 3.800 08/28/2029 Subtotal and Average 16,368,000.00 16,368,000.00 16,302,725.46 16,368,000.00 1,391 882 4.300 Local Agency Investment Funds
LAIF 10028 Local Agency Investment Fund 2,150,552.19 2,117,925.09 2,150,552.19 4.434 1 1 4.434 Subtotal and Average 2,150,552.19 2,150,552.19 2,117,925.09 2,150,552.19 1 1 4.434 Portfolio POOL
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Packet Pg. 50
Days to
Maturity
Par Value Book Value
Maturity
Date
Stated
Market Value Rate
December 31, 2024
Portfolio Details - Investments
Average
Balance Issuer
Portfolio Management
City of Diamond Bar
YTM/C
CUSIP Investment # Term
Purchase
Date
Corporate Notes
06048WR36 10515 Bank of America Corp. 12/27/2022 500,000.00 467,107.48 467,107.48 2.000 1,638 902 5.000 06/22/2027 24422EXB0 10668 JOHN DEERE CAPITAL CORP 05/29/2024 500,000.00 499,510.52 499,510.52 4.950 1,507 1,290 4.979 07/14/2028 Subtotal and Average 966,094.58 1,000,000.00 966,618.00 966,618.00 1,570 1,103 4.989 Federal Agency Coupon Securities
3133EPBH7 10543 Federal Farm Credit Bank 03/01/2023 500,000.00 499,876.06 499,876.06 4.750 723 51 4.939 02/21/2025 3133ENZG8 10458 Federal Farm Credit Bank 07/11/2022 500,000.00 500,441.41 500,441.41 3.375 1,075 170 3.176 06/20/2025 313373B68 10537 Federal Home Loan Bank 02/27/2023 500,000.00 498,643.69 498,643.69 4.375 1,110 436 4.619 03/13/2026 3130ASJ59 10447 Federal Home Loan Bank 07/18/2022 1,000,000.00 1,003,154.20 1,003,154.20 3.375 1,425 527 3.141 06/12/2026 3133EPQC2 10572 Federal Farm Credit Bank 08/02/2023 1,000,000.00 999,477.93 999,477.93 4.625 1,080 562 4.661 07/17/2026 61746BCY0 10708 Morgan Stanley Bank 08/01/2024 300,000.00 306,169.04 306,169.04 6.250 738 585 4.888 08/09/2026 45818WED4 10498 INTER-AMERICAN DEV. BANK 09/13/2022 500,000.00 493,856.78 493,856.78 2.980 1,731 890 3.902 06/10/2027 3130ASGU7 10432 Federal Home Loan Bank 06/16/2022 1,000,000.00 1,020,268.00 999,553.87 3.500 1,821 891 3.520 06/11/2027 3133EPCG8 10545 Federal Farm Credit Bank 03/01/2023 1,000,000.00 996,321.93 996,321.93 4.125 1,736 1,064 4.267 12/01/2027 3130AWMN7 10563 Federal Home Loan Bank 07/21/2023 500,000.00 503,056.27 503,056.27 4.375 1,785 1,255 4.177 06/09/2028 17325FBB3 10631 CITIBANK 01/30/2024 750,000.00 773,724.48 773,724.48 5.803 1,704 1,367 4.847 09/29/2028 3130B0N70 10645 Federal Home Loan Bank 03/27/2024 500,000.00 500,000.00 500,000.00 4.850 1,826 450 4.850 03/27/2029 3130B2F59 10706 Federal Home Loan Bank 08/20/2024 575,000.00 575,000.00 575,000.00 4.250 1,816 586 4.250 08/10/2029 Subtotal and Average 8,649,582.29 8,625,000.00 8,669,989.79 8,649,275.66 1,476 721 4.172 Treasury Coupon Securities
91282CED9 10415 U.S. Treasury 03/22/2022 3,000,000.00 2,903,439.00 2,996,889.20 1.750 1,089 73 2.290 03/15/2025 91282CEU1 10459 U.S. Treasury 07/08/2022 1,000,000.00 999,243.14 999,243.14 2.875 1,073 165 3.051 06/15/2025 9128285C0 10456 U.S. Treasury 07/11/2022 1,000,000.00 998,880.63 998,880.63 3.000 1,177 272 3.158 09/30/2025 9128285J5 10445 U.S. Treasury 07/18/2022 1,000,000.00 999,014.49 999,014.49 3.000 1,201 303 3.125 10/31/2025 91282CDQ1 10403 U.S. Treasury 01/04/2022 1,000,000.00 925,664.00 997,936.93 1.250 1,822 729 1.357 12/31/2026 91282CEW7 10436 U.S. Treasury 07/14/2022 1,000,000.00 1,005,414.42 1,005,414.42 3.250 1,812 910 3.014 06/30/2027 91282CEE7 10654 U.S. Treasury 04/08/2024 500,000.00 461,900.10 461,900.10 2.375 1,818 1,550 4.393 03/31/2029 Subtotal and Average 8,458,138.48 8,500,000.00 8,293,555.78 8,459,278.91 1,323 392 2.672 Federal Agency Callable
3133EMVS8 10259 Federal Farm Credit Bank 04/14/2021 500,000.00 468,659.00 500,000.00 0.690 1,461 103 0.690 04/14/2025 3133EREU1 10667 Federal Farm Credit Bank 05/29/2024 500,000.00 499,823.45 499,823.45 5.000 537 320 5.041 11/17/2025 3130AL7M0 10254 Federal Home Loan Bank 02/24/2021 500,000.00 460,993.50 499,827.92 0.625 1,826 54 0.663 02/24/2026 3133EMSH6 10258 Federal Farm Credit Bank 03/03/2021 500,000.00 463,515.50 500,000.00 0.790 1,826 426 0.790 03/03/2026 3133ENKG4 10397 Federal Farm Credit Bank 01/11/2022 1,000,000.00 933,642.00 1,000,000.00 1.470 1,826 740 1.470 01/11/2027 Portfolio POOL
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Days to
Maturity
Par Value Book Value
Maturity
Date
Stated
Market Value Rate
December 31, 2024
Portfolio Details - Investments
Average
Balance Issuer
Portfolio Management
City of Diamond Bar
YTM/C
CUSIP Investment # Term
Purchase
Date
Federal Agency Callable
3133ENMA5 10405 Federal Farm Credit Bank 01/26/2022 1,500,000.00 1,417,582.50 1,500,000.00 1.840 1,826 755 1.840 01/26/2027 3130AQKJ1 10406 Federal Home Loan Bank 01/28/2022 1,500,000.00 1,398,064.50 1,500,000.00 1.700 1,826 27 1.700 01/28/2027 3133ENH52 10475 Federal Farm Credit Bank 08/23/2022 500,000.00 500,000.00 500,000.00 4.030 1,826 964 4.030 08/23/2027 3130AUDL5 10513 Federal Home Loan Bank 12/30/2022 750,000.00 750,000.00 750,000.00 4.550 1,826 88 4.553 12/30/2027 3010B07G8 10641 Federal Home Loan Bank 02/26/2024 500,000.00 500,000.00 500,000.00 5.000 1,827 1,517 5.000 02/26/2029 Subtotal and Average 7,749,637.68 7,750,000.00 7,392,280.45 7,749,651.37 1,719 474 2.361 Certificate of Deposit
14042RRH6 10429 Capital One Bank 05/18/2022 248,000.00 246,036.83 248,000.00 3.100 1,097 138 3.100 05/19/2025 87165GR79 10430 Synchrony Bank 05/20/2022 248,000.00 246,033.11 248,000.00 3.100 1,096 139 3.100 05/20/2025 48128UDS5 10250 JP Morgan Chase 05/28/2020 248,000.00 231,727.23 248,000.00 1.050 1,826 147 1.010 05/28/2025 254673F68 10431 Discover Bank 06/01/2022 246,000.00 244,005.19 246,000.00 3.100 1,097 152 3.100 06/02/2025 59001PAS8 10457 Meritrust Fed CU 07/08/2022 248,000.00 248,000.00 248,000.00 3.350 1,096 188 3.350 07/08/2025 066519QK8 10256 BANK UNITED NA 03/05/2021 248,000.00 224,768.35 248,000.00 0.650 1,826 428 0.000 03/05/2026 70320KAX9 10257 Pathfinder Bank 03/11/2021 249,000.00 225,981.94 249,000.00 0.700 1,826 434 0.000 03/11/2026 70962LBH4 10414 Pentagon Federal Credit Union 03/22/2022 248,000.00 234,447.30 248,000.00 1.800 1,462 446 1.800 03/23/2026 46625HQW3 10709 JP Morgan Chase 08/01/2024 300,000.00 294,611.84 294,611.84 3.300 608 455 4.813 04/01/2026 38149MZJ5 10260 Goldman Sachs Bank 09/08/2021 248,000.00 225,703.81 248,000.00 1.050 1,826 615 1.051 09/08/2026 90348JS92 10261 UBS Bank USA 09/09/2021 248,000.00 224,604.42 248,000.00 0.950 1,826 616 0.000 09/09/2026 89236TLD5 10670 Toyota MTR Credit Corp 05/29/2024 500,000.00 501,924.21 501,924.21 5.400 905 688 5.179 11/20/2026 23288UAA5 10555 Cy Fair FCU 05/19/2023 249,000.00 249,000.00 249,000.00 4.350 1,461 868 4.355 05/19/2027 88413QDM7 10455 Third Fed Savings & Loan 07/27/2022 245,000.00 245,000.00 245,000.00 3.400 1,826 937 3.402 07/27/2027 06051GGA1 10716 Bank of America Corp. 08/01/2024 300,000.00 289,561.22 289,561.22 3.248 1,176 1,023 4.596 10/21/2027 69353RFG8 10669 PNC BANK NA 05/29/2024 500,000.00 471,548.45 471,548.45 3.100 1,244 1,027 5.335 10/25/2027 06406GAA9 10717 Bank of NY Mello Corp. 08/01/2024 500,000.00 470,759.18 470,759.18 3.000 1,551 1,306 4.702 10/30/2028 882508CG7 10653 TEXAS INSTRUME 04/01/2024 750,000.00 753,221.16 753,221.16 4.600 1,774 1,499 4.480 02/08/2029 91282CKG5 10657 UST 04/22/2024 750,000.00 735,299.60 735,299.60 4.125 1,804 1,550 4.647 03/31/2029 3135GARH6 10655 Federal National Mtg Assn 04/16/2024 500,000.00 500,000.00 500,000.00 5.650 1,826 105 5.650 04/16/2029 3130B0YH6 10661 Federal Home Loan Bank 04/19/2024 500,000.00 500,000.00 500,000.00 5.010 1,826 1,569 5.010 04/19/2029 356436AR6 10658 Freedom Northwest CU 04/19/2024 249,000.00 249,000.00 249,000.00 4.550 1,826 1,569 4.550 04/19/2029 91159HHW3 10715 US BANK CORP 08/01/2024 300,000.00 276,369.64 276,369.64 3.000 1,824 1,671 4.964 07/30/2029 Subtotal and Average 8,014,070.58 8,122,000.00 7,887,603.48 8,015,295.30 1,530 886 3.831 Municipal Bonds
13032UXM5 10253 CALIF STATE HLTH FACS AUTH 11/04/2020 250,000.00 231,621.25 250,000.00 0.952 1,670 151 0.952 06/01/2025 54438CYL0 10523 LOS ANGELES CA CMNTY CLG DIST 01/05/2023 365,000.00 346,438.90 346,438.90 1.174 1,304 577 4.700 08/01/2026 Portfolio POOL
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Days to
Maturity
Par Value Book Value
Maturity
Date
Stated
Market Value Rate
December 31, 2024
Portfolio Details - Investments
Average
Balance Issuer
Portfolio Management
City of Diamond Bar
YTM/C
CUSIP Investment # Term
Purchase
Date
Municipal Bonds
738850TA4 10522 POWAY UNIFIED SCHOOL DIST 01/04/2023 1,230,000.00 1,163,970.51 1,163,970.51 2.414 1,670 942 4.750 08/01/2027 Subtotal and Average 1,758,956.19 1,845,000.00 1,742,030.66 1,760,409.41 1,598 758 4.201 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
Money Market Fund
857492888 10562 State Street Advisors 05/31/2023 10,141,051.04 10,141,051.04 10,141,051.04 4.640 1 1 4.640 52470G882 10561 Western Asset 05/25/2023 0.00 0.00 0.00 5.150 1 1 5.150 Subtotal and Average 9,872,007.05 10,141,051.04 10,141,051.04 10,141,051.04 1 1 4.640 Total and Average 63,987,039.03 64,501,603.23 63,513,779.75 64,260,131.88 1,193 579 3.842 Portfolio POOL
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Days to
Maturity
Par Value Book Value
Stated
Market Value Rate
December 31, 2024
Portfolio Details - Cash
Average
Balance Issuer
Portfolio Management
City of Diamond Bar
YTM/C
CUSIP Investment # Term
Purchase
Date
0.00 63,987,039.03 64,501,603.23 1,193 579 3.842
Average Balance 0 0
Total Cash and Investments 63,513,779.75 64,260,131.88
Portfolio POOL
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Packet Pg. 54
Stated
Rate
Transaction
Date
December 1, 2024 through December 31, 2024
Activity By Type
Balance
Portfolio Management
City of Diamond Bar
CUSIP Investment # Issuer
Purchases
or Deposits
Redemptions
or Withdrawals
Federal Credit Union CD
Subtotal 16,368,000.00
Local Agency Investment Funds (Monthly Summary)
Subtotal 2,150,552.19
Corporate Notes
Subtotal 966,618.00
Federal Agency Coupon Securities
Subtotal 8,649,275.66
Treasury Coupon Securities
Subtotal 8,459,278.91
Federal Agency Callable
Subtotal 7,749,651.37
Certificate of Deposit
Subtotal 8,015,295.30
Municipal Bonds
Subtotal 1,760,409.41
Wells Fargo Sweep Account
Subtotal 0.00
Money Market Fund
857492888 10562 State Street Advisors 4.640 2,540,363.70 2,900,000.00 Subtotal 2,540,363.70 2,900,000.00 10,141,051.04
Total 2,540,363.70 2,900,000.00 64,260,131.88
Portfolio POOL
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Run Date: 01/09/2025 - 18:25 PM (PRF_PM3) 7.3.0
Report Ver. 7.3.6.1
5.3.b
Packet Pg. 55
December 31, 2024
Interest Earnings Summary
December 31Month Ending Fiscal Year To Date
Portfolio Management
City of Diamond Bar
CD/Coupon/Discount Investments:
Interest Collected 0.00
Plus Accrued Interest at End of Period
Less Accrued Interest at Beginning of Period
1,103,163.09
( 951,198.08)
55,083.47
1,194,542.94
( 341,035.86)
Less Accrued Interest at Purchase During Period ( 0.00) ( 0.00) Interest Earned during Period
Adjusted by Premiums and Discounts
Adjusted by Capital Gains or Losses
Earnings during Periods
151,965.01
8,700.23
0.00 908,590.55
77,852.52
0.00 160,665.24 986,443.07
Pass Through Securities:
Interest Collected 0.00
Plus Accrued Interest at End of Period
Less Accrued Interest at Beginning of Period
0.00 ( 0.00)
0.00 0.00
( 0.00)
Less Accrued Interest at Purchase During Period ( 0.00) ( 0.00) Interest Earned during Period
Adjusted by Premiums and Discounts
Adjusted by Capital Gains or Losses
Earnings during Periods
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
Cash/Checking Accounts:
Interest Collected 40,363.70
Plus Accrued Interest at End of Period
Less Accrued Interest at Beginning of Period
23,110.95
( 15,012.26)
426,167.23
23,110.95
( 107,536.09)
Interest Earned during Period 48,462.39 341,742.09
Total Interest Earned during Period
Total Adjustments from Premiums and Discounts
Total Capital Gains or Losses
Total Earnings during Period
200,427.40
8,700.23
0.00 1,250,332.64
77,852.52
0.00 209,127.63 1,328,185.16
Portfolio POOL
AP
Run Date: 01/09/2025 - 18:25 PM (PRF_PM6) 7.3.0
Report Ver. 7.3.6.1
5.3.b
Packet Pg. 56
Agenda #: 5.4
Meeting Date: January 21, 2025
TO: Honorable Mayor and Members of the City Council
FROM: Daniel Fox, City Manager
TITLE: CONTINUED PARTICIPATION IN THE LOS ANGELES URBAN COUNTY PERMANENT LOCAL HOUSING ALLOCATION ("PLHA")
PROGRAM.
STRATEGIC
GOAL: Responsible Stewardship of Public Resources
RECOMMENDATION:
A. Adopt Resolution No. 2025-01 approving the City's participation in Year 5 of the Los Angeles Urban County PLHA Program; and
B. Determine that the proposed action does not constitute a project and is therefore exempt from the California Environmental Quality Act (“CEQA”).
FISCAL IMPACT:
The PLHA Program is a SB 2 funded program that provides an ongoing annual source of funding through State Property Transfer Fees. The City has been allocated $125,849 in funding for Year 5 (January 1, 2027 through December 31, 2027) PLHA Program based on the State’s allocation formula. No additional funding is required to participate in the program. If the City does NOT request the funds and identify a purpose for them, the funds will be returned to the State.
BACKGROUND
The PLHA Program was approved by the State legislature in 2017. It is designed to provide an ongoing annual source of funding for the construction of affordable housing, programs to assist persons who are experiencing or are at risk of homelessness, or other housing-related assistance programs for low-to-moderate income households.
Like the City’s Community Development Block Grant (CDBG) program allocations, the PLHA funding is first allocated to the Los Angeles County Development Authority (LACDA). The funding is then distributed to individual participating cities according to an allocation formula. The City was allocated a combined total of $794,762 for PLHA
5.4 Packet Pg. 57
Program Years 1 through 4 (i.e., calendar years 2023 through 2026).
On June 20, 2023, the City Council adopted Resolution No. 2023-25 approving the City’s participation in the PLHA Program to expand the Home Improvement Program by increasing the maximum loan amount from $20,000 to $30,000, and extending the program to income-eligible condominium owners, and authorizing the City Manager to enter into a reimbursable contract with LACDA.
On December 3, 2024, LACDA informed the City of its eligibility to receive $125,849 for its Year 5 PLHA funding allocation (Attachment 2). To begin receiving these funds, the City is required to adopt and submit a City Council resolution to LACDA by February 14, 2025, listing the program activities that will be funded.
Pursuant to the rules set forth by LACDA, Year 5 funds must be fully expended by June 30, 2028.
DISCUSSION
The SB 2 legislation relating to PLHA funds specifies what eligible activities these funds can be used to finance. Activities can be broadly categorized as follows:
1. Activities related to the construction or preservation of affordable housing or supportive housing;
2. Matching funds to regional housing trusts;
3. Homelessness services and prevention programs;
4. Accessibility modifications for lower-income, owner-occupied housing;
5. Acquisition and rehabilitation of foreclosed or vacant homes; and
6. Programs that expand homeownership opportunities including but not limited to down-payment assistance programs.
Of the eligible activities listed above, it is recommended that the City allocate its Year 5 PLHA allocation to continue funding the Home Improvement Program and Condominium Home Improvement Program. The proposed programming of these funds is summarized below:
• Home Improvement Program (HIP) – $35,000
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 currently provide interest-free, deferred loans of up to $30,000 to eligible households. Loans become payable when the homes are sold or refinanced.
5.4 Packet Pg. 58
The minimum and maximum loan amounts under this program are $5,000 and $30,000, respectively. The City proposes to allocate a portion of its PLHA award to fund at least one HIP loan. CDBG funds are available to accommodate additional participation in the program.
• Condominium Home Improvement Program (CHIP) – $65,679 The CHIP offers deferred loans to eligible low- and moderate-income homeowners of residential condominiums and townhomes. The program is administered essentially the same manner as the HIP, but the loan amount is capped at $20,000 because costlier improvements, such as roof maintenance and exterior repairs, are the responsibility of the respective condominium homeowners associations. The proposed allocation of $65,679 would fund at least three CHIP loans. Unlike the HIP, CDBG funds cannot be used for CHIP loans, so excess demand would have to be accommodated in the subsequent program year. Alternatively, the City may make adjustments to the PLHA funding allocations between the two programs, if appropriate. For example, If the demand for CHIP loans is higher than anticipated, the City could reallocate funds from the HIP allocation. • Administration of the HIP and CHIP - $25,169
The use of PLHA funds to cover administrative costs is capped at 20%. Therefore, $29,136 of the PLHA award is proposed to be set aside to pay consultant costs to administer these programs.
ENVIRONMENTAL ANALYSIS:
The proposed action does not constitute a project under the California Environmental Quality Act (“CEQA”). As such, this matter is exempt under CEQA.
LEGAL REVIEW:
The City Attorney has reviewed and approved the Resolution as to form.
PREPARED BY:
5.4 Packet Pg. 59
REVIEWED BY:
Attachments:
1. 5.4.a Resolution No. 2025-01
2. 5.4.b Year 5 PLHA Award Letter Notice
5.4 Packet Pg. 60
RESOLUTION NO. 2025-01
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DIAMOND BAR APPROVING THE PARTICIPATION IN THE YEAR 5 LOS ANGELES
URBAN COUNTY PERMANENT LOCAL HOUSING ALLOCATION
PROGRAM BY AUTHORIZING THE CITY MANAGER TO SIGN A
REIMBURSABLE CONTRACT WITH THE LOS ANGELES COUNTY
DEVELOPMENT AUTHORITY (“LACDA”) ACTING ON BEHALF OF THE COUNTY.
WHEREAS, the City of Diamond Bar (“City”) desires to participate in the Los Angeles Urban County Permanent Local Housing Allocation (“PLHA”) Program; and WHEREAS, the City authorizes the execution of a Reimbursable Contract with the County of Los Angeles in order to receive said PLHA funds.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Diamond Bar as follows:
Section 1. That the City Council does hereby authorize the City Manager to execute any and all documents, including a reimbursable contract with the Los Angeles County Development Authority acting on behalf of the County of Los Angeles, necessary for participation in the Los Angeles Urban County PLHA Program on behalf on behalf of the City of Diamond Bar.
Section 2. That the City Council determines that the proposed action does not constitute a project under the California Environmental Quality Act (“CEQA”), based on Section 15061(b)(3) of the CEQA Guidelines.
Section 3. The City Clerk shall attest and certify to the passage and adoption of this Resolution and enter it into the book of original resolutions, and it shall become effective immediately upon its approval.
PASSED, APPROVED, AND ADOPTED this 21st day of January, 2025.
CITY OF DIAMOND BAR
__________________________
Chia Yu Teng, Mayor
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Resolution No. 2025-01
2 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 21st day of January, 2025, by the following vote, to wit:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
ABSTAIN: COUNCILMEMBERS:
__________________________
Kristina Santana, City Clerk
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December 3, 2024
Dan Fox, City Manager
City of Diamond Bar
21810 Copley Drive
Diamond Bar, CA 91765
Dear Dan Fox:
AWARD LETTER NOTICE YEAR 5 (2023 ALLOCATION)
PERMANENT LOCAL HOUSING ALLOCATION PROGRAM
The Los Angeles County Development Authority (LACDA) is pleased to announce that the City’s tentative Year 5 Permanent Local Housing Allocation (PLHA) funding allocation is $125,849. Overall, LACDA experienced a decreased level of funding for Year 5 PLHA funds, which is why you will see less funding available now compared to prior years.
Once the LACDA receives the Year 5 funding from the State of California Department of Housing and Community Development (HCD), the city of Diamond Bar will be required to enter a contract with the LACDA that will set forth the conditions for funding and program/regulatory requirements that are required to be met for the funding and implementation of the City’s PLHA funded activity. Please note that in order to receive funding, the City must be in compliance, specifically having a State approved Housing Element at the time of the award commitment from the State to LACDA.
If you wish to accept these funds for current or new eligible activities, the city of Diamond Bar must:
1. Submit a Letter of Intent which includes concise details of the proposed Activity and Sub-Activity and describes how the City plans to expend the funds by June 30, 2028;
2. Complete a proposed Exhibit A form for the planned activity;
3. Provide a city council approved resolution; and
4. Provide proof of 30-day Public Notice.
Please submit all required documentation on or before February 14, 2025. If the Letter of Intent, including supporting documentation is not received by the due date, the available allocation will be retained by the County and reallocated to Countywide program(s).
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Dan Fox, City Manager
December 3, 2024
Should you have any PLHA funding allocation questions, please contact Jenny Salazar, PLHA Specialist at (626) 586-1633 or [email protected]. For assistance related to your PLHA program activities, please contact your contract manager, Samuel Leung at [email protected] or (626) 586-1746.
Sincerely,
LINDA JENKINS, Director
Community Development Division
c: Greg Gubman, Primary
Jason Jacobsen, Financial Director
Attachments
LJ:MC:JED:JS:AB:lh
PLHA Award Letter Notice_Year
Micah Chen (Dec 3, 2024 15:23 PST)
Micah Chen
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Agenda #: 5.5
Meeting Date: January 21, 2025
TO: Honorable Mayor and Members of the City Council
FROM: Daniel Fox, City Manager
TITLE: CONSULTANT SERVICES AGREEMENT WITH DE NOVO PLANNING
GROUP TO PREPARE NECESSARY ENVIRONMENTAL
DOCUMENTS FOR A PROPOSED ELECTRONIC BILLBOARD
LOCATED AT 880 SOUTH LEMON AVENUE.
STRATEGIC
GOAL: Open, Engaged & Responsive Government
RECOMMENDATION:
Approve, and authorize the City Manager to sign, the Consultant Services Agreement with De Novo Planning Group to prepare the necessary environmental documents pursuant to the California Environmental Quality Act in the not-to-exceed amount of $64,950.
FINANCIAL IMPACT:
None. All costs associated with the execution of the Consultant Services Agreement shall be borne by the project applicant. The applicant will be required to submit the total contract amount to the City prior to the start of services. Consultant invoices will be paid out of the developer deposit account. The proposed Consultant Services Agreement authorizes the Consultant to submit invoices to the City for a not-to-exceed amount of $64,950.
SUMMARY:
The Walnut Valley Unified School District (WVUSD) proposes to install a digital billboard along the freeway frontage of its district facilities on Lemon Avenue. The Development Code (Title 22 of the Diamond Bar City Code) currently prohibits off-site signs, including billboards, so a number of prerequisite actions, including an amendment to the Development Code, would have to be accomplished before the City may consider the district’s request.
Because the proposed project is subject to California Environmental Quality Act
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(CEQA), the City is seeking services of an environmental consulting firm to prepare the required CEQA documentation. This will include an assessment of potential environmental impacts associated with the proposed electronic billboard installation and the identification of mitigation measures to minimize those impacts to less-thansignificant levels. It is anticipated that an Initial Study (IS) will likely determine that a Mitigated Negative Declaration (MND) would be the appropriate environmental document for the project.
Site Characteristics
The billboard is proposed to be located on the 6.1-acre property of the WVUSD administrative offices and bus yard at 880 South Lemon Avenue. The site is bounded by Walnut Elementary school and adjacent Lycoming Street to the north, South Lemon Avenue to the west, Glenwick Avenue to the east and the California State Route 60 (SR 60) to the south.
The proposed billboard will be located near the southwest corner of the site, where the bus yard is located, to provide optimal visibility along the freeway. The image below highlights the subject property and proposed billboard location:
Site Aerial of Project Location –
WVUSD Administrative Offices
Proposed Project
The application includes the following entitlement requests:
• Development Code Amendment to amend the Development Code to allow billboards as a permissible use, subject to specified criteria. • Development Review to approve the design of the proposed electronic billboard
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structure at the subject property.
• Conditional Use Permit to allow the operation of the proposed electronic billboard at the subject property.
• Development Agreement between the City of Diamond Bar and WVUSD setting forth the community benefits that may be derived with the development and operation of an electronic billboard at the subject property.
CONSULTANT SELECTION PROCESS:
On August 19, 2024, the City published a detailed Request for Proposals (RFP) on PlanetBids, inviting planning and environmental consulting firms to submit proposals to prepare the CEQA document for the project. The City received proposals from eleven firms. After reviewing the proposals and interviewing the top candidates, staff recommends that the City enter into a Consulting Services Agreement with De Novo Planning Group (De Novo) based on the factors outlined below:
Quality of Proposal – De Novo prepared a proposal with a detailed scope of work closely aligned with the project’s needs, including an in-depth review of potential impacts to aesthetics, light and glare.
Cost – The proposed budgets of the eleven proposals ranged from $26,896 to $124,909, with an average cost of $66,176. De Novo’s proposal, with a not-to-exceed amount of $64,950 for preparing an MND, is at the midpoint of this range, and is slightly lower than the average (see table below for cost comparison). De Novo’s costcompetitiveness is largely attributed to its use of experienced in-house staff.
Firm Bid Amount
SummitWest Environmental, Inc. $26,896
CAJA Environmental Services, LLC $35,230
CSG Consultants, Inc. $49,925
CASC Engineering and Consulting, Inc $54,500
Chambers Group $63,120
De Novo Planning Group $64,950
Michael Baker International $66,270
UltraSystems Environmental $74,870
T&B Planning, Inc. $76,780
EPD Solutions, Inc. $90,484
FirstCarbon Solutions $124,909
Scope of Work – The proposed scope of work includes all work efforts related to the analysis, preparation, consultation and related compliance with CEQA. This will include the preparation of an initial study, the mitigated negative declaration with necessary technical studies, on-call consulting on an as needed basis, and attendance at public hearings.
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Firm Credentials – De Novo’s team is comprised of experienced and highly qualified analysts specializing in planning, environmental services, and sustainability. Their expertise encompasses environmental documentation and compliance, with technical proficiency in areas such as visual impact assessments, air quality analysis, noise studies, and biological resource evaluations. Additionally, De Novo received outstanding references, highlighting the firm’s responsiveness and excellent work products.
De Novo has assisted cities such as Lake Forest, Fountain Valley, Burbank and Gardena with the preparation of environmental documentations for similarly complex CEQA projects. In March 2022, De Novo completed an IS/MND for City of Baldwin Park for the installation and operation of a 90-foot-tall electronic billboard, adjacent to the Interstate 10 freeway corridor.
Project Manager – De Novo’s business approach includes having a dedicated project principal and project manager on every project to ensure continuity and a seamless process during the absence of either person. Starla Barker, AICP, will be the assigned project principal, responsible for review of all work products and overall quality control.
Ms. Barker has over 20 years of industry experience preparing and managing planning and CEQA documents throughout Southern California. Christine Abraham, will be the assigned project manager and is responsible for day-to-day management of the CEQA process through to public hearings. Ms. Abraham is also a principal planner with De Novo and has almost two decades of environmental consulting and planning experience. Ms. Abraham is also a member of the State Bar of California.
Based on staff’s evaluation of the submitted proposals, it is recommended that the City Council authorize the City Manager to execute the proposed contract with De Novo to prepare the CEQA documents for a not-to-exceed total of $64,950.
LEGAL REVIEW:
The City Attorney has reviewed and approved the Agreement as to form.
PREPARED BY:
REVIEWED BY:
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Attachments:
1. 5.5.a Consultant Services Agreement
2. 5.5.b Scope of Work and Budget
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Consultant Services Agreement
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CONSULTANT SERVICES AGREEMENT
ENVIRONMENTAL CONSULTING SERVICES
THIS AGREEMENT (the "Agreement") is made as of January 21, 2025 by and between the City of Diamond Bar, a municipal corporation ("City") and De Novo Planning Group, a California corporation ("Consultant").
1. Consultant's Services.
Subject to the terms and conditions set forth in this Agreement Consultant shall provide to the reasonable satisfaction of the City the services set forth in the attached Exhibit "A", which is incorporated herein by this reference. As a material inducement to the City to enter into this Agreement, Consultant represents and warrants that it has thoroughly investigated the work and fully understands the difficulties and restrictions in performing the work. Consultant represents that it is fully qualified to perform such consulting services by virtue of its experience and the training, education and expertise of its principals and employees.
The Community Development Director, Greg Gubman or his designee (herein referred to as the “City’s Project Manager”), shall be the person to whom the Consultant will report for the performance of services hereunder. It is understood that Consultant shall coordinate its services hereunder with the City’s Project Manager to the extent required by the City’s Project Manager, and that all performances required hereunder by Consultant shall be performed to the satisfaction of the City’s Project Manager and the City Manager
2. Term of Agreement. This Agreement shall take effect January 21, 2025, and shall continue until the scope of services is completed unless earlier terminated pursuant to the provisions herein.
3. Compensation. City agrees to compensate Consultant for each service which Consultant performs to the satisfaction of City in compliance with the scope of services set forth in Exhibit "A". Payment will be made only after submission of proper invoices in the form specified by City. Total payment to Consultant pursuant to this Agreement shall not exceed Sixty-four thousand, nine hundred fifty dollars ($64,950) without the prior written consent of the City. The above not to exceed amount shall include all costs, including, but not limited to, all clerical, administrative, overhead, telephone, travel and all related expenses.
4. Payment.
A. As scheduled services are completed, Consultant shall submit to City an invoice for the services completed, authorized expenses and authorized extra work actually performed or incurred.
B. All such invoices shall state the basis for the amount invoiced, including services completed, the number of hours spent and any extra work performed.
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C. City will pay Consultant the amount invoiced the City will pay Consultant the amount properly invoiced within 35 days of receipt, but may withhold 30% of any invoice until all work is completed, which sum shall be paid within 35 days of completion of the work and receipt of all deliverables.
D. Payment shall constitute payment in full for all services, authorized costs and authorized extra work covered by that invoice.
5. Change Orders. No payment for extra services caused by a change in the scope or complexity of work, or for any other reason, shall be made unless and until such extra services and a price therefore have been previously authorized in writing and approved by the City Manager or his designee as an amendment to this Agreement.
The amendment shall set forth the changes of work, extension of time, if any, and adjustment of the fee to be paid by City to Consultant.
6. Priority of Documents. In the event of any inconsistency between the provisions of this Agreement and any attached exhibits, the provisions of this Agreement shall control.
7. Status as Independent Contractor.
A. Consultant is, and shall at all times remain as to City, a wholly independent contractor. Consultant shall have no power to incur any debt, obligation, or liability on behalf of City or otherwise act on behalf of City as an agent. Neither City nor any of its agents shall have control over the conduct of Consultant or any of Consultant's employees, except as set forth in this Agreement. Consultant shall not, at any time, or in any manner, represent that it or any of its agents or employees are in any manner employees of City.
B. Consultant agrees to pay all required taxes on amounts paid to Consultant under this Agreement, and to indemnify and hold City harmless from any and all taxes, assessments, penalties, and interest asserted against City by reason of the independent contractor relationship created by this Agreement. In the event that City is audited by any Federal, State agency, including the Public Employee Retirement System, regarding the independent contractor status of Consultant and the audit in any way fails to sustain the validity of a wholly independent contractor relationship between City and Consultant, its employees or subconsultants, then Consultant agrees to reimburse City for all costs, including accounting and attorney's fees, arising out of such audit and any appeals relating thereto.
C. Consultant shall fully comply with Workers' Compensation laws regarding Consultant and Consultant's employees. Consultant further agrees to indemnify and hold City harmless from any failure of Consultant to comply with applicable Worker's Compensation laws.
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D. Consultant shall, at Consultant’s sole cost and expense fully secure and comply with all federal, state and local governmental permit or licensing requirements, including but not limited to a business license with the City of Diamond Bar, South Coast Air Quality Management District, and California Air Resources Board.
E. In addition to any other remedies it may have, City shall have the right to offset against the amount of any fees due to Consultant under this Agreement any amount due to City from Consultant as a result of Consultant's failure to promptly pay to City any reimbursement or indemnification required by this Agreement or for any amount or penalty levied against the City for Consultant’s failure to comply with this Section.
8. Standard of Performance. Consultant shall perform all work at the standard of care and skill ordinarily exercised by members of the profession under similar conditions and represents that it and any subcontractors it may engage, possess any and all licenses which are required to perform the work contemplated by this Agreement and shall maintain all appropriate licenses during the performance of the work.
9. Indemnification. To the maximum extent permitted by Civil Code section 2782.8, Consultant shall indemnify and hold harmless City, its officers, officials, employees and volunteers ("Indemnitees") from and against all liability, loss, damage, expense, cost (including without limitation reasonable attorneys' fees, expert fees and all other costs and fees of litigation) of every nature arising out of or in connection with:
(1) Any and all claims under Worker’s Compensation acts and other employee benefit acts with respect to Consultant’s employees or Consultant’s contractors; (2) Any and all claims arising out of Consultant's performance of work hereunder or its failure to comply with any of its obligations contained in this Agreement. Should City in its sole discretion find Consultant’s legal counsel unacceptable, then Consultant shall reimburse the City its costs of defense, including without limitation reasonable attorneys' fees, expert fees and all other costs and fees of litigation. The Consultant shall promptly pay any final judgment rendered against the Indemnitees.
Notwithstanding the foregoing, for any claim alleging negligent performance by Consultant, the Consultant has no immediate obligation to provide the defense of the City. The Consultant will reimburse indemnified parties their reasonable defense costs ultimately determined to have been caused by the negligence of the Consultant and proportionate to the degree of fault of the Consultant. Except for the Indemnitees, this Agreement shall not be construed to extend to any third-party indemnification rights of any kind;
(3) Any and all claims for loss, injury to or death of persons or damage to property caused by the negligent professional act or omission in the performance of professional services pursuant to this Agreement; and
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(4) The Consultant's obligations to indemnify, defend and hold harmless the City shall survive termination of this Agreement.
10. Insurance.
A. Consultant shall at all times during the term of this Agreement carry, maintain, and keep in full force and effect, with an insurance company authorized to do business in the State of California and approved by the City the following insurance:
(1) a policy or policies of broad-form comprehensive general liability insurance written on an occurrence basis with minimum limits of $1,000,000.00 combined single limit coverage against any injury, death, loss or damage as a result of wrongful or negligent acts by Consultant, its officers, employees, agents, and independent contractors in performance of services under this Agreement; (2) property damage insurance with a minimum limit of $500,000.00 per occurrence;
(3) automotive liability insurance written on an occurrence basis covering all owned, non-owned and hired automobiles, with minimum combined single limits coverage of $1,000,000.00; and
(4) Worker's Compensation insurance when required by law, with a minimum limit of $500,000.00 or the amount required by law, whichever is greater.
(5) Professional liability insurance covering errors and omissions arising out of the performance of this Agreement with a combined single limit of $1,000,000. If such insurance is on a claims made basis, Consultant agrees to keep such insurance in full force and effect for at least five years after termination or date of completion of this Agreement.
B. The City, its officers, employees, agents, and volunteers shall be named as additional insureds on the policies as to comprehensive general liability, property damage, and automotive liability. The policies as to comprehensive general liability, property damage, and automobile liability shall provide that they are primary, and that any insurance maintained by the City shall be excess insurance only.
C. All insurance policies shall provide that the insurance coverage shall not be non-renewed, canceled, reduced, or otherwise modified (except through the addition of additional insureds to the policy) by the insurance carrier without the insurance carrier giving City at least ten (10) days prior written notice thereof. Consultant agrees that it will not cancel, reduce or otherwise modify the insurance coverage and in the event of any of the same by the insurer to immediately notify the City.
D. All policies of insurance shall cover the obligations of Consultant pursuant to the terms of this Agreement and except for professional liability insurance, shall be
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issued by an insurance company which is authorized to do business in the State of California or which is approved in writing by the City; and shall be placed have a current A.M. Best's rating of no less than A-, VII. In the case of professional liability insurance, such coverage shall be issued by companies either licensed or admitted to conduct business in the State of California so long as such insurers possesses the aforementioned Best's rating.
E. Consultant shall submit to City (1) insurance certificates indicating compliance with the minimum insurance requirements above, and (2) insurance policy endorsements or a copy of the insurance policy evidencing the additional insured requirements in this Agreement, in a form acceptable to the City.
F. Self-Insured Retention/Deductibles. All policies required by this Agreement shall allow City, as additional insured, to satisfy the self-insured retention (“SIR”) and/or deductible of the policy in lieu of the Consultant (as the named insured) should Consultant fail to pay the SIR or deductible requirements. The amount of the SIR or deductible shall be subject to the approval of the City. Consultant understands and agrees that satisfaction of this requirement is an express condition precedent to the effectiveness of this Agreement. Failure by Consultant as primary insured to pay its SIR or deductible constitutes a material breach of this Agreement. Should City pay the SIR or deductible on Consultant’s due to such failure in order to secure defense and indemnification as an additional insured under the policy, City may include such amounts as damages in any action against Consultant for breach of this Agreement in addition to any other damages incurred by City due to the breach.
G. Subrogation. With respect to any Workers' Compensation Insurance or Employer's Liability Insurance, the insurer shall waive all rights of subrogation and contribution it may have against the Indemnitees.
H. Failure to Maintain Insurance. If Consultant fails to keep the insurance required under this Agreement in full force and effect, City may take out the necessary insurance and any premiums paid, plus 10% administrative overhead, shall be paid by Consultant, which amounts may be deducted from any payments due Consultant.
I. Consultant shall include all subcontractors, if any, as insureds under its policies or shall furnish separate certificates and endorsements for each subcontractor to the City for review and approval. All insurance for subcontractors shall be subject to all of the requirements stated herein.
11. Confidentiality. Consultant in the course of its duties may have access to confidential data of City, private individuals, or employees of the City. Consultant covenants that all data, documents, discussion, or other information developed or received by Consultant or provided for performance of this Agreement are deemed confidential and shall not be disclosed by Consultant without written authorization by City. City shall grant such authorization if disclosure is required by law. All City data shall be returned to City upon the termination of this Agreement. Consultant's covenant under this section shall survive the termination of this Agreement. Notwithstanding the
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foregoing, to the extent Consultant prepares reports of a proprietary nature specifically for and in connection with certain projects, the City shall not, except with Consultant's prior written consent, use the same for other unrelated projects.
12. Ownership of Materials. Except as specifically provided in this Agreement, all materials provided by Consultant in the performance of this Agreement shall be and remain the property of City without restriction or limitation upon its use or dissemination by City. Consultant may, however, make and retain such copies of said documents and materials as Consultant may desire.
13. Maintenance and Inspection of Records. In accordance with generally accepted accounting principles, Consultant and its subcontractors shall maintain reasonably full and complete books, documents, papers, accounting records, and other information (collectively, the “records”) pertaining to the costs of and completion of services performed under this Agreement. The City and any of their authorized representatives shall have access to and the right to audit and reproduce any of Consultant's records regarding the services provided under this Agreement. Consultant shall maintain all such records for a period of at least three (3) years after termination or completion of this Agreement. Consultant agrees to make available all such records for inspection or audit at its offices during normal business hours and upon three (3) days' notice from the City, and copies thereof shall be furnished if requested.
14. Conflict of Interest.
A. Consultant covenants that it presently has no interest and shall not acquire any interest, direct or indirect, which may be affected by the services to be performed by Consultant under this Agreement, or which would conflict in any manner with the performance of its services hereunder. Consultant further covenants that, in performance of this Agreement, no person having any such interest shall be employed by it. Furthermore, Consultant shall avoid the appearance of having any interest which would conflict in any manner with the performance of its services pursuant to this Agreement.
B. Consultant covenants not to give or receive any compensation, monetary or otherwise, to or from the ultimate vendor(s) of hardware or software to City as a result of the performance of this Agreement. Consultant's covenant under this section shall survive the termination of this Agreement.
15. Termination. The City may terminate this Agreement with or without cause upon fifteen (15) days' written notice to Consultant. The effective date of termination shall be upon the date specified in the notice of termination, or, in the event no date is specified, upon the fifteenth (15th) day following delivery of the notice. In the event of such termination, City agrees to pay Consultant for services satisfactorily rendered prior to the effective date of termination. Immediately upon receiving written notice of termination, Consultant shall discontinue performing services, unless the notice provides otherwise, except those services reasonably necessary to effectuate the termination. The City shall be not liable for any claim of lost profits.
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16. Personnel/Designated Person. Consultant represents that it has, or will secure at its own expense, all personnel required to perform the services under this Agreement. Starla Barker shall serve as Consultant’s project manager for all such services required under this Agreement and all other services shall be performed by personnel qualified to perform such services and under her supervision. Ms. Barker shall not be replaced without the prior written consent of the City. Except as provided in this Agreement, Consultant reserves the right to determine the assignment of its own employees to the performance of Consultant's services under this Agreement, but City reserves the right in its sole discretion to require Consultant to exclude any employee from performing services on City's premises.
17. Non-Discrimination and Equal Employment Opportunity.
A. Consultant shall not discriminate as to race, color, creed, religion, sex, marital status, national origin, ancestry, age, physical or mental handicap, medical condition, or sexual orientation, in the performance of its services and duties pursuant to this Agreement, and will comply with all rules and regulations of City relating thereto.
Such nondiscrimination shall include but not be limited to the following: employment, upgrading, demotion, transfers, recruitment or recruitment advertising; layoff or termination; rates of pay or other forms of compensation; and selection for training, including apprenticeship.
B. Consultant will, in all solicitations or advertisements for employees placed by or on behalf of Consultant state either that it is an equal opportunity employer or that all qualified applicants will receive consideration for employment without regard to race, color, creed, religion, sex, marital status, national origin, ancestry, age, physical or mental handicap, medical condition, or sexual orientation.
C. Consultant will cause the foregoing provisions to be inserted in all subcontracts for any work covered by this Agreement except contracts or subcontracts for standard commercial supplies or raw materials.
18. Time of Completion. Consultant agrees to commence the work provided for in this Agreement within (5) days of being notified by the City to proceed and to diligently prosecute completion of the work as agreed to by and between the Project Manager and the Consultant.
19. Time Is of the Essence. Time is of the essence. Consultant agrees to exercise diligence in the performance of its services consistent with the agreed upon project schedule, subject, however, to the exercise of the generally accepted standard of care for performance of such services.
20. Reserved.
21. Delays and Extensions of Time. Consultant's sole remedy for delays outside its control shall be an extension of time. No matter what the cause of the delay,
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Consultant must document any delay and request an extension of time in writing at the time of the delay to the satisfaction of City. Any extensions granted shall be limited to the length of the delay outside Consultant’s control. If Consultant believes that delays caused by the City will cause it to incur additional costs, it must specify, in writing, why the delay has caused additional costs to be incurred and the exact amount of such cost within 10 days of the time the delay occurs. No additional costs can be paid that exceed the not to exceed amount absent a written amendment to this Agreement. In no event shall the Consultant be entitled to any claim for lost profits due to any delay, whether caused by the City or due to some other cause.
22. Assignment. Consultant shall not assign or transfer any interest in this Agreement nor the performance of any of Consultant's obligations hereunder, without the prior written consent of City, and any attempt by Consultant to so assign this Agreement or any rights, duties, or obligations arising hereunder shall be void and of no effect.
23. Compliance with Laws. Consultant shall comply with all applicable laws, ordinances, codes and regulations of the federal, state, and local governments.
24. Non-Waiver of Terms, Rights and Remedies. Waiver by either party of any one or more of the conditions of performance under this Agreement shall not be a waiver of any other condition of performance under this Agreement. In no event shall the making by City of any payment to Consultant constitute or be construed as a waiver by City of any breach of covenant, or any default which may then exist on the part of Consultant, and the making of any such payment by City shall in no way impair or prejudice any right or remedy available to City with regard to such breach or default.
25. Attorney's Fees. In the event that either party to this Agreement shall commence any legal or equitable action or proceeding to enforce or interpret the provisions of this Agreement, the prevailing party in such action or proceeding shall be entitled to recover its costs of suit, including reasonable attorney's fees and costs, including costs of expert witnesses and consultants.
26. Mediation. Any dispute or controversy arising under this Agreement, or in connection with any of the terms and conditions hereof, which cannot be resolved by the parties, may be referred by the parties hereto for mediation. A third party, neutral mediation service shall be selected, as agreed upon by the parties and the costs and expenses thereof shall be borne equally by the parties hereto. The parties agree to utilize their good faith efforts to resolve any such dispute or controversy so submitted to mediation. It is specifically understood and agreed by the parties hereto that mutual good faith efforts to resolve the same any dispute or controversy as provided herein, shall be a condition precedent to the institution of any action or proceeding, whether at law or in equity with respect to any such dispute or controversy.
27. Notices. Any notices, bills, invoices, or reports required by this Agreement shall be deemed received on (a) the day of delivery if delivered by hand during regular business hours or by facsimile before or during regular business hours;
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or (b) on the third business day following deposit in the United States mail, postage prepaid, to the addresses heretofore set forth in the Agreement, or to such other addresses as the parties may, from time to time, designate in writing pursuant to the provisions of this section.
“CONSULTANT” “CITY”
De Novo Planning Group City of Diamond Bar
180 E Main Street, Suite 108 21810 Copley Drive
Tustin, CA 92780 Diamond Bar, CA 91765-4178
Attn.: Starla Barker Attn.: Dan Fox
Phone: (949) 396-8193 Phone: (909) 839-7010
E-Mail: [email protected] E-mail: [email protected]
28. Governing Law. This Agreement shall be interpreted, construed and enforced in accordance with the laws of the State of California.
29. Counterparts. This Agreement may be executed in any number of counterparts, each of which shall be deemed to be the original, and all of which together shall constitute one and the same instrument.
30. Entire Agreement. This Agreement, and any other documents incorporated herein by reference, represent the entire and integrated agreement between Consultant and City. This Agreement supersedes all prior oral or written negotiations, representations or agreements. This Agreement may not be amended, nor any provision or breach hereof waived, except in a writing signed by the parties which expressly refers to this Agreement. Amendments on behalf of the City will only be valid if signed by a person duly authorized to do so under the City's Purchasing Ordinance.
31. Waiver of Consequential Damages. Neither party shall have any claim or right against the other, whether in contract, warranty, tort (including negligence), strict liability or otherwise, for any special, indirect, incidental, or consequential damages of any kind or nature whatsoever, such as but not limited to loss of revenue, loss of profits on revenue, loss of customers or contracts, loss of use of equipment or loss of data, work interruption, increased cost of work or cost of any financing, howsoever caused, even if same were reasonably foreseeable.
32. Force Majeure. “Neither party shall have any claim or right against the other for any failure of performance where such failure of performance is caused by or is the result of causes beyond the reasonable control of the other party due to any occurrence commonly known as a “force majeure,” including, but not limited to: acts of God; fire, flood, or other natural catastrophe; acts of any governmental body; national emergency; insurrection; riot; or war.”
IN WITNESS of this Agreement, the parties have executed this Agreement as of the date first written above.
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11 Professional Services – Non-Design
1450836.1
"Consultant" "City"
DE NOVO PLANNING GROUP CITY OF DIAMOND BAR
By: ______ By: ______
Starla Baker Daniel Fox, City Manager
ATTEST:
Kristina Santana, City Clerk
Approved as to form:
By: __________
Omar Sandoval, City Attorney
*NOTE:If Consultant is a corporation, the City requires the following signature(s):
-- (1) the Chairman of the Board, the President or a Vice-President, AND (2) the Secretary, the Chief Financial Officer, the Treasurer, an Assistant Secretary or an Assistant Treasurer. If only one corporate officer exists or one corporate officer holds more than one corporate office, please so indicate. OR
-- The corporate officer named in a corporate resolution as authorized to enter into this Agreement. A copy of the corporate resolution, certified by the Secretary close in time to the execution of the Agreement, must be provided to the City.
5.5.a
Packet Pg. 80
Exhibit A – Scope of Work
5.5.b
Packet Pg. 81
De Novo Planning Group
Electronic Billboard Project CEQA Compliance
15 4. SCOPE OF WORK
PROJECT UNDERSTANDING
The City of Diamond Bar is seeking a qualified environmental planning consultant team to prepare California Environmental Quality Act (CEQA) compliance documentation for the proposed installation and operation of an electronic billboard (Project) to be located at 880 South Lemon Avenue, in Diamond Bar.
The Project site is an undeveloped portion of the parking lot of the Walnut Valley Unified School District (WVUSD) offices, with an associated Assessor’s Parcel Number (APN) 8760-015-901. The electronic billboard would be supported by an approximately 100-foot-tall pole structure, mounted with two lightemitting diode (LED) screens that would be 14 feet tall and 48 feet wide.
The Project site has a General Plan land use and corresponding zoning of Commercial, and it is currently occupied by two- and three-story commercial/industrial structures which house WVUSD headquarters and maintenance facilities, with supporting surface parking and number of solar panel arrays that also provide some shade. The site itself is commercial/industrial in nature, as WVUSD school buses are also parked and stored at the Project site. No schools or students are present on the Project site. The Project site is adjacent to the State Route (SR) 60 Freeway, and there are other commercial/industrial uses, as well as a static billboard, adjacent to and surrounding the Project site. The sign would be visible from SR 60 and the surrounding area.
CEQA requires the evaluation of potential environmental impacts associated with the proposed Development Code Amendment, as well as the installation of the electronic billboard. Other approvals sought include Development Review, Conditional Use Permit, and a Development Agreement between the City and WVUSD. Based on the RFP and our understanding of the Project, De Novo is proposing to prepare a Mitigated Negative Declaration (MND) for the Project. If during the course of our evaluation it becomes evident that a significant and unavoidable impact could result from the proposed Project, an environmental impact report may be required. De Novo will communicate with the City immediately to discuss next steps for a revised scope of work to reflect the appropriate level of CEQA documentation.
SCOPE OF WORK
We have prepared the following work plan in response to the RFP, our understanding of the Project, and our experience preparing a variety of environmental clearance documents and associated technical studies throughout California. The requested work effort will involve preparation of technical studies, an Initial Study, and preparation of an MND.
TASK 1 PROJECT KICKOFF AND PROJECT DESCRIPTION
1.1 Project Kickoff Meeting
The work program will be initiated with a kickoff meeting with City staff to discuss the project features in greater detail. This initial meeting will be a key milestone to confirm the parameters of the analysis, project construction program, buildout conditions, scheduling, and overall communications. Prior to the kickoff meeting, De Novo will distribute an agenda and detailed memorandum, which will identify information needs. De Novo will review all applicable Project information provided by the City, which may include site plans, technical specifications, visual simulations, infrastructure plans, and other relevant information.
Based upon the detailed Project information obtained at the project kickoff meeting, De Novo will draft a preliminary Project Description (Task 1.2) and project schedule for review and approval by the City staff.
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De Novo Planning Group
City of Diamond Bar
16 1.2 Project Description and Site Visit
The Project Description is a critical element of the environmental review and establishes the foundation for the technical analysis. The Project Description will detail the Project location and environmental setting, project characteristics (construction and operation), project objectives, phasing, discretionary actions, and required permits and approvals based on available information provided by the City. De Novo will submit the Project Description to the City for review and approval. This scope assumes that De Novo will respond to one set of consolidated comments from the City. We have assumed that no modifications to the Project Description will occur after approval by the City.
Task 1 Deliverables: One electronic copy of the Kickoff Meeting Agenda/Minutes; One electronic copy of the Schedule (with updates as needed); One electronic copy of the Draft and Final Project Description (Word and PDF).
TASK 2 PREPARATION OF TECHNICAL STUDIES
In order to support the Project’s CEQA analysis, and as discussed with the City, De Novo anticipates that the following technical studies will be required. If subsequent discussions with the City, or during preparation of the evaluation, it Is determined that additional studies will be needed, an amendment to this work program would be required.
2.1 Visual Impacts Analysis
In order to support the Project’s CEQA analysis, De Novo will utilize our in-house design staff to assist with preparation of visual simulations for the proposed Project. This will entail a survey of the site and the surrounding area to take photos, including an electronic model of the sign and rendered exhibits depicting the electronic billboard from up to five (5) vantage points. The visual simulations will be created with SketchUp and Lumion software. It is assumed that a technical visual analysis of light spillage will not be required, since there are no sensitive uses within a 500-foot radius of the Project site. De Novo assumes that the City will provide all available technical information related to the electronic billboard, including and not limited to, technical specifications of the billboards, illumination and/or lighting studies, infrastructure plans, installation plans and timing, energy usage, operational characteristics and messaging contents of the electronic billboards, operational timing, site photography, and any other information that would assist in the technical evaluation of visual impacts. This information should be provided in an electronic format.
2.2 Air Quality Analysis, Energy and Greenhous Gas Emissions Analyses Air Quality. De Novo will utilize our in-house Environmental Scientists to prepare an Air Quality analysis for this Project. The analysis will be prepared consistent with South Coast Air Quality Management District (Air District) and State and Federal guidelines using the latest version of CalEEMod software. As operational emissions would be limited, the analysis will primarily include a comparison of the proposed Project’s construction-related emissions with the Air District's air quality thresholds of significance for criteria pollutants, consistent with applicable Air District guidance. De Novo will also analyze the potential for health risk and odor impacts on nearby receptors. This task does not include the preparation of a Health Risk Assessment (HRA), since preparation of an HRA would not be appropriate for the Project. The discussion will include the methodology for calculating emissions, an analysis of the proposed Project’s air quality impacts, and a discussion of feasible mitigation measures that should be implemented to reduce impacts on air quality, as appropriate.
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De Novo Planning Group
Electronic Billboard Project CEQA Compliance
17 Energy. De Novo's will utilize our in-house Environmental Scientists to prepare an analysis and quantification of Project energy usage, consistent with the requirements of the most recent version of CEQA Guidelines Appendix G. The analysis will provide disclosure of the Project's estimated energy consumption associated with long-term operations, as well as for construction-related activities. Further, consistent with the applicable statutes and guidelines, De Novo will analyze the Project's potential for wasteful, inefficient, and unnecessary consumption of energy, and will also analyze whether the Project would conflict with or obstruct any state or local plans for renewable energy or energy efficiency.
Greenhouse Gas Emissions. De Novo’s in-house Environmental Scientists will prepare a Greenhouse Gas Emissions analysis pursuant to the requirements of Executive Order S-3-05, The Global Warming Solutions Act of 2006 (AB 32), the California Global Warming Solutions Act of 2016: emissions limit (SB 32), and The California Climate Crisis Act (AB 1279). The analysis will follow the California Air Pollution Control Officers Association (CAPCOA) white paper methodology and recommendations presented in Climate Change & CEQA, which was prepared in coordination with the California Air Resources Board and the Governor’s Office of Planning and Research as a common platform for public agencies to ensure that GHG emissions are appropriately considered and addressed under CEQA. The analysis will meet all of the requirements of CEQA Guidelines Section 15064.4. This analysis will consider both a local and a regional approach toward determining whether construction GHG emissions are significant, and will present mitigation measures to reduce impacts, consistent with the guidance and significance thresholds provided by the Air District, as applicable. The discussion and analysis will include quantification of GHGs generated by the Project using the latest version of the CalEEMod computer model as well as a quantitative analysis of the Project’s consistency with any applicable state and local plans.
2.3 Cultural Resources and Tribal Cultural Resources Services De Novo has teamed with South Environmental to also provide cultural and tribal cultural resources services.
CHRIS Records Search. South Environmental will request a California Historical Resources Information Systems (CHRIS) records search of the project site and a 0.5-mile radius from the South Central Coastal Information Center (SCCIC), which houses cultural records for Los Angeles County. The purpose of a records search is to: identify any previously recorded cultural resources; review historical maps of the project site; review the Archaeological Determinations of Eligibility lists; and gather information on ethnographies. In addition, South Environmental will review the lists for the National Register of Historic Places (NRHP), the California Register of Historical Resources (CRHR), and the lists of California State Historical Landmarks, and California Points of Historical Interest.
Native American Outreach and Consultation. South Environmental will also assist the City with its government-to-government AB 52 obligations by providing City staff with a detailed overview of the AB 52 process and required steps; request a Sacred Lands File Search and AB 52 Tribal Consultation List from the Native American Heritage Commission (NAHC); prepare notification letters and consultation letters (as appropriate) to tribes requesting consultation on the Project using City letterhead; assist the City with subsequent responses from tribes and consultation meetings that occur; and maintaining a detailed record of all AB 52 consultation efforts on coordination with City staff. This scope assumes no more than three (3) one-hour meetings with the City and tribes.
Cultural Resources Report. South Environmental will prepare a Cultural Resources Technical Report that will summarize the results of the records search and the NAHC Sacred Lands File search. The report will also discuss the proposed Project description, regulatory framework, all sources consulted,
5.5.b
Packet Pg. 84
De Novo Planning Group
City of Diamond Bar
18 recommendations for appropriate management, and analysis of the proposed project’s potential to impact cultural resources under CEQA. This task assumes no more than two drafts and one final electronic version of the report will be required. As the site is paved, a pedestrian archaeological survey is not required.
Task 2 Deliverables
Draft and final visual simulations and their respective vantage locations would be provided to the City electronically. Results of the Air Quality, Energy and GHG evaluations will be included in the text of the IS/MND and any data will be included in an appendix. One electronic copy of draft and final Cultural Resources Report will be provided (Word and PDF). The AB 52 letters will be provided to the City for review, and it would subsequently be placed on City letterhead for transmittal to tribes.
TASK 3 ADMINISTRATIVE DRAFT INITIAL STUDY
De Novo will prepare an Administrative Draft Initial Study for concurrent review by the City. The contents of the Administrative Draft Initial Study will be consistent with all applicable provisions of CEQA and the CEQA Guidelines, and will incorporate the analysis and findings of the technical studies:
3.1 Introduction
The Introduction will cite the provisions of CEQA, the CEQA Guidelines, and the City of Diamond Bar’s CEQA Implementation procedures for which the proposed Project is subject.
3.2 Environmental Evaluation
This section will include a discussion of the potentially significant environmental impacts, mitigation measures to reduce significant impacts to a level of insignificance, and a statement as to whether mitigation measures will reduce impacts to a level of insignificance. The evaluation section will contain appropriately detailed analysis and discussion of those environmental criteria deemed “Potentially Significant Impact” and “Potentially Significant Impact Unless Mitigated”. Where the project would result in “No Impact” or “Less Than Significant Impact” for particular environmental criteria, the Initial Study will include a brief discussion which supports such a finding.
Aesthetics
According to the Diamond Bar General Plan 2040 EIR, scenic vistas within the City are focused in open space, local hillsides and ridges, and distant views of the San Gabriel Mountains. The Project site is located within an industrial/commercial and urbanized area of the City. Visual impacts from installation of the electronic billboard will be discussed and evaluated. The analysis will be supported by the visual simulations as described above in Task 2.1 and will focus on whether the Project would conflict with applicable zoning and other regulations governing scenic quality as identified in the Diamond Bar Municipal Code. The analysis will also address the potential for the Project to create a new source of substantial light or glare adversely affecting day or nighttime views in the area. Existing lighting within the surrounding area will be qualitatively discussed. Information regarding the nature of the advertisements, refresh rates, and other characteristics related to the digital messaging, would be discussed.
Agriculture and Forestry Resources
The Project site is not identified by the California Important Farmland Finder as Farmland of Local Importance and does not contain agricultural resources; nor does the project site contain forest land.
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De Novo Planning Group
Electronic Billboard Project CEQA Compliance
19 Further, the project site is not zoned for agricultural use or forest land. Thus, the Initial Study will confirm no impact to agricultural and forestry resources.
Air Quality
This section will incorporate the findings of the Air Quality analysis referenced in Task 2.2.
Biological Resources
This section will qualitatively evaluate impacts to biological resources, as the Project site is in a parking lot. Standard regulatory requirements, in accordance with City requirements, related to potentially affected trees will be restated. No tree studies are included in this scope of work.
Cultural Resources
This section will incorporate the findings of the Cultural Resources assessment referenced in Task 2.3.
Energy
This section will incorporate the findings of the Energy analysis referenced in Task 2.2.
Geology/Soils
Utilizing the City-provided geotechnical studies and/or other existing resources, the analysis will identify existing regional and local geology and soils constraints (such as compressible soils, landslide hazards, disruptions, displacements, compaction, or over-covering of the soil, and areas subject to subsidence) and seismic hazards, as well as liquefaction. While the City is located in a seismically active region, there are no active faults within the City and it is not situated within an Alquist-Priolo Earthquake Zone, according the City’s General Plan EIR. The Project will be evaluated for its potential to directly or indirectly cause substantial adverse effects involving fault rupture, strong seismic ground shaking, seismic-related ground failure (e.g., liquefaction), and landslides. This section will also address potential impacts related to paleontological resources.
Greenhouse Gas Emissions
This section will incorporate the findings of the Greenhouse Gas analysis referenced in Task 2.2.
Hazards and Hazardous Materials
The Project site is currently developed with the WVUSD headquarters, maintenance buildings and supporting parking lot. Utilizing regulatory agency databases and/or a City-provided Phase I Environmental Site Assessment, if available, De Novo’s evaluation will include a review of hazardous site databases (e.g., California Environmental Protection Agency’s (Cal-EPA) Cortese List, the Department of Toxic Substances Control EnviroStor database, the State Water Resources Control Board GeoTracker database, Cal-EPA’s CAL-SITES Abandoned Site Program Information System (ASPIS) database, and others that are deemed relevant). This section will include an analysis of potential hazards associated with Project construction and operations.
Hydrology/Water Quality
De Novo will evaluate potential impacts to hydrology and water quality. The Federal Emergency Management Agency indicates that this site is not in a flood zone, so flood risks in the Project area are minimal. The site is flat and the electronic billboard will be installed in an already paved area, and as such,
5.5.b
Packet Pg. 86
De Novo Planning Group
City of Diamond Bar
20 it is assumed that installation is not anticipated to alter drainage patterns or hydrological conditions of the Project site. As such, De Novo will conduct an analysis of potential hydrological impacts for purposes of the CEQA evaluation; however, no technical studies or modeling will be prepared.
Land Use and Planning
The Project site is zoned as Commercial and the land use designation is Commercial. The Project would not displace existing people or housing or divide an established community. The proposed Project will be reviewed for any potential conflicts with a land use plan, policy, or regulation adopted for purposes of avoiding or mitigating an environmental effect.
Mineral Resources
No known mineral resources or recovery sites occur within the Project site. Thus, the Initial Study will confirm no impact to mineral resources.
Noise
This section will provide a qualitative evaluation of noise, as the Project would entail limited construction for the installation of the electronic billboard, and there are no sensitive receptors within the vicinity that could be affected by its installation.
Population and Housing
The proposed Project would involve installation of an electronic billboard. Due to the limited nature of the Project, there would be negligible impacts related to population and housing. It is anticipated the discussion will qualitatively confirm the Project would not induce substantial unplanned population growth.
Public Services
The Project would not involve the construction of new residential or commercial development. As such, the potential environmental impactsto fire, police, schools, parks and public facilities would be negligible.
It is anticipated the discussion will confirm that the provision of other new or physically altered public facilities would not be needed as a result of the Project.
Recreation
The Project proposes to install an electronic billboard in the parking lot of a commercial/industrial property, and potential environmental impacts related to recreation would be negligible. It is anticipated the analysis will confirm the Project would not result in substantial physical deterioration of a recreation facility.
Transportation
Due to the nature of the Project, traffic impacts will be qualitatively evaluated. It is assumed that VMT impacts would be screened out, as the Project would not generate vehicle trips in exceedance of a screening threshold. A discussion of the appearance of the electronic billboard from surrounding streets and SR 60 will be discussed. The Project would require a Caltrans Off-Premise Digital Billboard Permit, and the characteristics of the digital messages will be considered in light of driver safety.
5.5.b
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De Novo Planning Group
Electronic Billboard Project CEQA Compliance
21 Tribal Cultural Resources
This section will incorporate the findings of the Cultural Resources Assessment referenced in Task 2.3 regarding potential impacts to tribal cultural resources, including any information obtained from Native American tribes as part of the AB 52 consultation process, which will be facilitated by the City and South Environmental.
Utilities/Service Systems
The ability of existing infrastructure to support the proposed development will be confirmed, including assessing the relocation or construction of new or expanded facilities and the potential to result in an environmental effect based upon information provided by the City and service providers. The discussion will focus on the potential alteration of existing facilities, extension, or expansion of new facilities and the minimal demand on services associated with the proposed development.
Wildfires
The Project site is not located within a fire hazard severity zone as delineated on CalFire Hazard Severity Zone Maps for the City. Further, according to the General Plan, the City is not located in a fire threat zone.
Thus, the Initial Study will confirm that there would be no impact associated with wildfires.
Mandatory Findings of Significance
This section will focus on the cumulative effects and the potential for the Project to have environmental effects which will cause substantial adverse effects on human beings based in part on the analysis conducted as part of the previous environmental topical areas.
3.3 Additional Sections and Exhibits
Additional Initial Study sections will be prepared and include the following: List of Preparers; References; and Appendices. The environmental document will include exhibits to enhance the written text and clarify the proposed Project.
3.4 Administrative Draft Initial Study Submittal
The previous tasks will result in the Administrative Draft Initial Study, which will be provided to the City for concurrent review and comment.
3.5 Initial Study Findings and Meeting with City Staff
Once the Initial Study is completed and reviewed by City staff, De Novo will participate in a conference call with City staff to review and discuss the findings of the Initial Study review. This scope assumes that the City will provide one set of consolidated comments. Based upon the results of the Initial Study and meeting with City staff, De Novo will prepare the appropriate CEQA compliance documentation, assumed to be preparation of an MND.
Task 3 Deliverables. One electronic of the Administrative Draft IS with Appendices (Word and PDF); five (5) hard copies; and meeting with City staff regarding Draft IS findings.
TASK 4 MITIGATED NEGATIVE DECLARATION
Should the analyses described in Tasks 2.0 and 3.0 determine that impacts could be mitigated to a less than significant level, De Novo will prepare an MND.
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Packet Pg. 88
De Novo Planning Group
City of Diamond Bar
22 4.1 Revised Draft IS/MND
De Novo will prepare a Revised Screencheck Draft IS/MND based upon comments received from the City on the Administrative Draft IS. Changes to the Screencheck Draft IS/MND will be highlighted/provided in tracked changes to assist the review.
4.2 Public Review Draft IS/MND
Comments received from City staff on the Revised Draft IS/MND will be addressed. De Novo will prepare the Notice of Intent to Adopt a MND (NOI) for public review. De Novo will be responsible for posting the NOI with the County Clerk and preparing the submittal documents to the State Clearinghouse. This scope of work excludes radius mailing and newspaper noticing.
4.3 Final IS/MND
Upon completion of the public review period, De Novo will prepare a written response to the public comments, and where necessary the appropriate revisions will be made to the IS/MND text. All responses will be provided to City staff for review in the form of a Screencheck Final Initial Study/MND. We will make any additional revisions as directed by the City and prepare a Final Initial Study/MND for consideration.
The Final Initial Study/MND will include a Mitigation Monitoring and Reporting Program. At this time, the extent of public and agency comments that will result from the review process is unknown. This task identifies a maximum budget allocation to prepare the responses to comments by the De Novo team. The scope of work does not assume supplemental technical studies or extensive additional analysis will be required to provide responses to comments.
4.4 Notice of Determination
De Novo will prepare and file a Notice of Determination (NOD) with the County Clerk and State Clearinghouse. Our budget includes the filing fees for the County Clerk; however, any applicable CDFW fees are excluded.
Task 4 Deliverables. One electronic copy of the Revised Draft IS/MND (Word and PDF); One electronic copy of the Public Review Draft IS/MND (Word and PDF); Two (2) hardcopies of the Public Review Draft IS/MND; Up to 30 copies of the Notice of Intent to Adopt (NOI) and Public Review Draft IS/MND on USB mailed to the City’s distribution list; One electronic draft and final Notice of Intent; One electronic draft and final Responses to Comments; One electronic draft and final MMRP; One electronic and three hardcopies of the Final IS/MND to include the Responses to Comments, MMRP, and Errata; and One electronic NOD.
TASK 5 MND PROJECT COORDINATION AND MEETINGS
5.1 Project Management and Administration
Ms. Barker and Ms. Abraham will direct preparation and review of the MND for compliance with CEQA requirements and guidelines and City CEQA procedures. This will include close coordination and oversight of the technical analysis and identification of any areas of concern early in the work program. Ms. Abraham will coordinate with City staff, as well as internal technical staff, support staff and word processing toward the timely completion of the environmental document throughout the duration of the Project. This task involves the time necessary for management and administration of the Project, including invoicing and progress reports.
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De Novo Planning Group
Electronic Billboard Project CEQA Compliance
23 5.2 Project Meetings
Close coordination with City staff is essential. Ms. Abraham will participate in progress/Project conference calls and/or meetings with City staff, as necessary. For budgeting purposes, the following meetings are assumed, as described in the RFP: One (1) kickoff meeting with City staff (refer to Task 1.1); up to two (2) meetings with City staff to discuss work program and progress, resolve any issues, review comments on administrative documents, and/or receive any necessary direction; and attendance at up to two (2) public hearings. A minimum of three (3) check-in conference calls with City staff are also assumed. We anticipate that only the Project Manager will be required for each meeting, and it is assumed that no more than 16 hours of meetings and management would be required by the Project Manager for the duration of the Project. We have not budgeted for additional technical support from other members of our team, including our subconsultants, to attend public hearings.
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De Novo Planning Group
City of Diamond Bar
24 5. BUDGET ESTIMATED
Typical direct costs associated with preparation of environmental documents include mileage, printing data collection, and postage. Please note that all direct costs are billed at-cost and are not marked-up. We also do not mark-up the fees of our subconsultants. The cost proposal and rate sheets are provided below.
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Packet Pg. 91
Diamond Bar Electronic Billboard Project IS/MND
South Enviro Direct Costs
hours $175 hours $175 hours $130 hours $120 hours $100 hours $115 hours Fee Fee
1.1 Project Kickoff Meeting 2 $350 2 $350 $0 $0 $0 $0 4 $700 $700
1.2 Project Description 2 $350 4 $700 16 $2,080 $0 $0 6 $690 28 $3,820 $3,820 TASK 1 SUBTOTAL 4 $ 700 6 $ 1,050 16 $ 2,080 0 $ - 0 $ - 6 $ 690 32 $ 4,520 $ - $ - $4,520
2.1 Visual Simlations 2 $350 2 $350 26 $3,380 $0 $0 6 $690 36 $4,770 $200 $4,970
2.2 AQ/Energy/GHG Analsis 2 $350 2 $350 20 $2,600 $0 $0 $0 24 $3,300 $3,300
2.3 Cultural Resources Assessment 2 $350 2 $350 $0 $0 $0 $0 4 $700 $7,200 $7,900 TASK 2 SUBTOTAL 6 $ 1,050 6 $ 1,050 46 $ 5,980 0 $ - 0 $ - 6 $ 690 64 $ 8,770 $ 7,200 $ 200 $16,170
3.1 Introduction $0 2 $350 $0 $0 6 $600 $0 8 $950 $950
3.2 Environmental Evaluation 2 $350 16 $2,800 $0 40 $4,800 40 $4,000 2 $230 100 $12,180 $12,180
3.3 Additional Sections and Exhibits $0 2 $350 $0 $0 8 $800 6 $690 16 $1,840 $1,840
3.4 Administrative Draft Initial Study Submittal 12 $2,100 8 $1,400 $0 6 $720 $0 $0 26 $4,220 $400 $4,620
3.5 Initial Study Findings and Meeting with City Staff 2 $350 2 $350 $0 $0 $0 $0 4 $700 $700 TASK 3 SUBTOTAL 16 $ 2,800 30 $ 5,250 0 $ - 46 $ 5,520 54 $ 5,400 8 $ 920 154 $ 19,890 $0 $400 $20,290
4.1 Revised Draft IS/MND 2 $350 8 $1,400 12 $1,560 16 $1,920 8 $800 $0 46 $6,030 $6,030
4.2 Public Review Draft IS/MND $0 8 $1,400 8 $1,040 4 $480 8 $800 $0 28 $3,720 $750 $4,470
4.3 Final IS/MND 2 $350 6 $1,050 6 $780 6 $720 6 $600 $0 26 $3,500 $250 $3,750
4.4 Notice of Determination $0 $0 $0 $0 4 $400 $0 4 $400 $150 $550 TASK 4 SUBTOTAL 4 $700 22 $3,850 26 $3,380 26 $3,120 26 $2,600 0 $0 104 $13,650 $0 $1,150 $14,800
5.1 Project Management and Administration 10 $1,750 14 $2,450 $0 $0 $0 $0 24 $4,200 $4,200
5.2 Project Meetings 2 $350 20 $3,500 4 $520 $0 $0 $0 26 $4,370 $600 $4,970 TASK 5 SUBTOTAL 12 $2,100 34 $5,950 4 $520 0 $0 0 $0 0 $0 50 $8,570 $0 $600 $9,170 $64,950
NOTES:
Subconsultants and Direct Costs are billed at no markup.
De Novo Planning Group reserves the right to reallocate budget between various consulting team members and between tasks, provided the overall project budget does not change.
Additional meetings would be billed at the hourly rates identified above.
TASK/ACTIVITY
Project Principal Project Manager/
Principal Planner Senior Planner Associate Planner Assistant Planner Cultural/ Tribal
Printing,
Postage,
Filing Fees
TOTALS
TASK 1: PROJECT KICKOFF AND PROJECT DESCRIPTION
TASK 2: PREPARATION OF TECHNICAL STUDIES
TASK 3: ADMINISTRATIVE DRAFT INITIAL STUDY
TASK 4: CEQA CLEARANCE: MITIGATED NEGATIVE DECLARATION
GIS Analyst De Novo Subtotal ACTIVITY
TOTALS
TASK 5: MND PROJECT COORDINATION AND MEETINGS
TOTAL FEE
5.5.b
Packet Pg. 92
Agenda #: 5.6
Meeting Date: January 21, 2025
TO: Honorable Mayor and Members of the City Council
FROM: Daniel Fox, City Manager
TITLE: CONSULTING SERVICES AGREEMENT WITH SYTECH SOLUTIONS FOR DOCUMENT SCANNING SERVICES.
STRATEGIC
GOAL: Open, Engaged & Responsive Government
RECOMMENDATION:
Approve and authorize the City Manager to sign Consulting Services Agreement with SyTech Solutions for document scanning services through June 30, 2028.
FINANCIAL IMPACT:
The total not-to-exceed amount of the multi-year agreement is $150,000. Sufficient funds in the amount of $50,000 are included in the Fiscal Year 2024-25 City Manager’s Office – Professional Services to cover the cost of such services. Additional funds will be appropriated in future fiscal years on an as-needed basis.
BACKGROUND:
On May 7, 2024, City Council approved and authorized the City Manager to sign the Consulting Services Agreement with TSC LLC d.b.a. The Scanning Company for document scanning services through June 30, 2027. This agreement would have replaced the City’s previous provider, Raycom Data Technologies, Inc., from which the agreement expired on June 30, 2023. Following the agreement approval, TSC filed for bankruptcy, which prompted the City to initiate another Request for Proposals (RFP).
This continuous effort and commitment to digitize records aligns with the City Council’s Strategic Plan goal of fostering an Open, Engaged and Responsive Government. In addition to reducing the expenses associated with offsite storage units, efficiently archiving historical records, and improving document access for both staff and the public, the contractual use of scanning services fulfills compliance with the City’s Records Retention Schedule.
5.6 Packet Pg. 93
ANALYSIS:
The City issued an RFP for Citywide Scanning Services, which closed on September 6, 2024. Twelve (12) proposals were received and included price line items for the baseline scenario in services of 15,000 sheets of paper in full color – 10,000 letter (8.5 x 11”) sheets and 5,000 oversized sheets. Associated services include, but are not limited to: pick-up, delivery, document preparation, scanning of documents in various sizes and conditions, page rotation, file re-assembly, metadata entry, OC conversion, data transfer and quality control check.
A brief summary of each proposer’s per service cost is provided below:
VENDOR BID AMOUNT
TSC LLC $5,812.00
SyTech Solutions $7,398.01
Raycom Data Technologies, Inc. $7,450.00
Crisp Imaging $7,770.23
Friedman Imaging $7,787.50
ECS Imaging, Inc. $7,807.50
ARC Document Solutions, LLC $8,227.70
MetaSource, LLC $9,473.83
Omni Pro, Inc. $11,075.32
GRM Information Management $15,975.02
Officemotive $20,801.06
MonMass, Inc. $48,305.00
SyTech Solutions came in as the lowest responsive bidder. From July 1, 2016 to June 30, 2017, SyTech was a scanning service provider for the City and received positive feedback from City staff. References unanimously mentioned excellent customer service – ease and efficiency in communication, quick turnaround time to fulfill deadlines, ability to handle older, more fragile documents, and the overall value of services.
LEGAL REVIEW:
The City Attorney has reviewed and approved the agreement as to form.
PREPARED BY:
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REVIEWED BY:
Attachments:
1. 5.6.a Scanning Services Agreement - SyTech
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1 CONSULTANT SERVICES AGREEMENT
[Non-Design Professionals]
THIS AGREEMENT (the "Agreement") is made as of January 21, 2025 by and between the City of Diamond Bar, a municipal corporation ("City") and SyTech Solutions, a California corporation ("Consultant").
1. Consultant’s Services.
Subject to the terms and conditions set forth in this Agreement Consultant shall provide to the reasonable satisfaction of the City the document imaging and quality control services set forth in the attached Exhibit "A", which is incorporated herein by this reference. As a material inducement to the City to enter into this Agreement, Consultant represents and warrants that it has thoroughly investigated the work and fully understands the difficulties and restrictions in performing the work. Consultant represents that it is fully qualified to perform such consulting services by virtue of its experience and the training, education and expertise of its principals and employees.
Dannette Allen, Principal Management Analyst (herein referred to as the “City’s Project Manager”), shall be the person to whom the Consultant will report for the performance of services hereunder. It is understood that Consultant shall coordinate its services hereunder with the City’s Project Manager to the extent required by the City’s Project Manager, and that all performances required hereunder by Consultant shall be performed to the satisfaction of the City’s Project Manager and the City Manager.
2. Term of Agreement. This Agreement shall take effect January 21, 2025, and shall continue until June 30, 2028 ("Term"), unless earlier terminated pursuant to the provisions herein.
The City Manager shall have the option to extend this Agreement for two (2) additional one (1) year terms, subject to the same terms and conditions contained herein, by giving Consultant written notice of the exercise of this option at least thirty (30) days prior to the expiration of the initial Term. In the event the City exercises its option to extend the Term, Consultant's compensation shall be subject to an adjustment upon the effective date of extension as follows:
Any increase in compensation will be negotiated between the City and the Consultant, but in no event shall the increase exceed the amount that the Consumer Price Index ("CPI") for the Los Angeles-Anaheim-Riverside metropolitan area for the month immediately preceding the Adjustment Date (the "Index Month") as reported by the Bureau of Labor Statistics of the United States Department of Labor, has increased over the CPI for the month one year prior to the Index Month.
3. Compensation. City agrees to compensate Consultant for each service which Consultant performs to the satisfaction of City in compliance with the scope of services set forth in Exhibit "A". Payment will be made only after submission of proper invoices in the form specified by City. Total payment to Consultant pursuant to this Agreement shall not exceed one hundred and fifty thousand dollars ($150,000) without the prior written consent of the City. The above not to exceed amount shall include all Docusign Envelope ID: F2FB6DF1-59EF-45E0-8A8A-AAD6C2EF7335
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2 costs, including, but not limited to, all clerical, administrative, overhead, telephone, travel and all related expenses.
4. Payment.
A. As scheduled services are completed, Consultant shall submit to City an invoice for the services completed, authorized expenses and authorized extra work actually performed or incurred.
B. All such invoices shall state the basis for the amount invoiced, including services completed, the number of hours spent and any extra work performed.
C. City will pay Consultant the amount invoiced the City will pay Consultant the amount properly invoiced within 35 days of receipt.
D. Payment shall constitute payment in full for all services, authorized costs and authorized extra work covered by that invoice.
5. Change Orders. No payment for extra services caused by a change in the scope or complexity of work, or for any other reason, shall be made unless and until such extra services and a price therefore have been previously authorized in writing and approved by the City Manager or his designee as an amendment to this Agreement. The amendment shall set forth the changes of work, extension of time, if any, and adjustment of the fee to be paid by City to Consultant.
6. Priority of Documents. In the event of any inconsistency between the provisions of this Agreement and any attached exhibits, the provisions of this Agreement shall control.
7. Status as Independent Contractor.
A. Consultant is, and shall at all times remain as to City, a wholly independent contractor. Consultant shall have no power to incur any debt, obligation, or liability on behalf of City or otherwise act on behalf of City as an agent, except as specifically provided herein. Neither City nor any of its agents shall have control over the conduct of Consultant or any of Consultant's employees, except as set forth in this Agreement.
Consultant shall not, at any time, or in any manner, represent that it or any of its agents or employees are in any manner employees of City.
B. Consultant agrees to pay all required taxes on amounts paid to Consultant under this Agreement, and to indemnify and hold City harmless from any and all taxes, assessments, penalties, and interest asserted against City by reason of the independent contractor relationship created by this Agreement. In the event that City is audited by any Federal or State agency regarding the independent contractor status of Consultant and the audit in any way fails to sustain the validity of a wholly independent contractor relationship between City and Consultant, then Consultant agrees to reimburse City for all costs, including accounting and attorney's fees, arising out of such audit and any appeals relating thereto.
C. Consultant shall fully comply with Workers' Compensation laws regarding Consultant and Consultant's employees. Consultant further agrees to indemnify and hold City harmless from any failure of Consultant to comply with applicable Worker's Compensation laws.
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3 D. Consultant shall, at Consultant’s sole cost and expense fully secure and comply with all federal, state and local governmental permit or licensing requirements, including but not limited to the City of Diamond Bar, South Coast Air Quality Management District, and California Air Resources Board.
E. In addition to any other remedies it may have, City shall have the right to offset against the amount of any fees due to Consultant under this Agreement any amount due to City from Consultant as a result of Consultant's failure to promptly pay to City any reimbursement or indemnification required by this Agreement or for any amount or penalty levied against the City for Consultant’s failure to comply with this Section.
8. Standard of Performance. Consultant shall perform all work at the standard of care and skill ordinarily exercised by members of the profession under similar conditions and represents that it and any subcontractors it may engage, possess any and all licenses which are required to perform the work contemplated by this Agreement and shall maintain all appropriate licenses during the performance of the work.
9. Indemnification.
Consultant shall indemnify, defend, and hold harmless City, its officers, officials, employees and volunteers ("Indemnitees") from and against all liability, loss, damage, expense, cost (including without limitation reasonable attorneys' fees, expert fees and all other costs and fees of litigation) arising out of or in connection with:
(1) Claims under Workers’ Compensation Act and other employee benefit acts with respect to Consultant’s employees or Consultant’s contractor’s employees arising out of Consultant’s work under this Agreement; and
(2) Claims arising out of Consultant's performance of work hereunder, but excepting such loss or damage which is caused by the negligence or willful misconduct of the City. Except for the Indemnitees, this Agreement shall not be construed to extend to any third party indemnification rights of any kind.
(3) Consultant’s indemnity obligation to Indemnitees herein shall not exceed $150,000. The Consultant's obligations to indemnify, defend and hold harmless the City shall survive termination of this Agreement.
10. Insurance.
A. Consultant shall at all times during the term of this Agreement carry, maintain, and keep in full force and effect, with an insurance company authorized to do business in the State of California and approved by the City the following insurance:
(1) a policy or policies of broad-form comprehensive general liability insurance written on an occurrence basis with minimum limits of $1,000,000.00 combined single limit coverage against any injury, death, loss or damage as a result of wrongful or negligent acts by Consultant, its officers, employees, agents, and independent contractors in performance of services under this Agreement; (2) property damage insurance with a minimum limit of $500,000.00 per occurrence;
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4 (3) automotive liability insurance written on an occurrence basis covering all owned, non-owned and hired automobiles, with minimum combined single limits coverage of $1,000,000.00; and
(4) Worker's Compensation insurance when required by law, with a minimum limit of $500,000.00 or the amount required by law, whichever is greater.
B. The City, its officers, employees, agents, and volunteers shall be named as additional insureds on the policies as to comprehensive general liability, property damage, and automotive liability. The policies as to comprehensive general liability, property damage, and automobile liability shall provide that they are primary, and that any insurance maintained by the City shall be excess insurance only.
C. All insurance policies shall provide that the insurance coverage shall not be non-renewed, canceled, reduced, or otherwise modified (except through the addition of additional insureds to the policy) by the insurance carrier without the insurance carrier giving City at least ten (10) days prior written notice thereof. Consultant agrees that it will not cancel, reduce or otherwise modify the insurance coverage and in the event of any of the same by the insurer to immediately notify the City.
D. All policies of insurance shall cover the obligations of Consultant pursuant to the terms of this Agreement and shall be issued by an insurance company which is authorized to do business in the State of California or which is approved in writing by the City; and shall be placed have a current A.M. Best's rating of no less than A-, VII.
E. Consultant shall submit to City (1) insurance certificates indicating compliance with the minimum insurance requirements above, and (2) insurance policy endorsements or a copy of the insurance policy evidencing the additional insured requirements in this Agreement, in a form acceptable to the City.
F. Self-Insured Retention/Deductibles. All policies required by this Agreement shall allow City, as additional insured, to satisfy the self-insured retention (“SIR”) and/or deductible of the policy in lieu of the Consultant (as the named insured) should Consultant fail to pay the SIR or deductible requirements. The amount of the SIR or deductible shall be subject to the approval of the City. Consultant understands and agrees that satisfaction of this requirement is an express condition precedent to the effectiveness of this Agreement. Failure by Consultant as primary insured to pay its SIR or deductible constitutes a material breach of this Agreement. Should City pay the SIR or deductible on Consultant’s due to such failure in order to secure defense and indemnification as an additional insured under the policy, City may include such amounts as damages in any action against Consultant for breach of this Agreement in addition to any other damages incurred by City due to the breach.
G. Subrogation. With respect to any Workers' Compensation Insurance or Employer's Liability Insurance, the insurer shall waive all rights of subrogation and contribution it may have against the Indemnitees.
H. Failure to Maintain Insurance. If Consultant fails to keep the insurance required under this Agreement in full force and effect, City may take out the necessary insurance and any premiums paid, plus 10% administrative overhead, shall be paid by Consultant, which amounts may be deducted from any payments due Consultant.
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5 I. Consultant shall include all subcontractors, if any, as insureds under its policies or shall furnish separate certificates and endorsements for each subcontractor to the City for review and approval. All insurance for subcontractors shall be subject to all of the requirements stated herein.
11. Confidentiality. Consultant in the course of its duties may have access to confidential data of City, private individuals, or employees of the City. Consultant covenants that all data, documents, discussion, or other information developed or received by Consultant or provided for performance of this Agreement are deemed confidential and shall not be disclosed by Consultant without written authorization by City.
City shall grant such authorization if disclosure is required by law. All City data shall be returned to City upon the termination of this Agreement. Consultant's covenant under this section shall survive the termination of this Agreement. Notwithstanding the foregoing, to the extent Consultant prepares reports of a proprietary nature specifically for and in connection with certain projects, the City shall not, except with Consultant's prior written consent, use the same for other unrelated projects.
12. Ownership of Materials. Except as specifically provided in this Agreement, all materials provided by Consultant in the performance of this Agreement shall be and remain the property of City without restriction or limitation upon its use or dissemination by City. Consultant may, however, make and retain such copies of said documents and materials as Consultant may desire.
13. Maintenance and Inspection of Records. In accordance with generally accepted accounting principles, Consultant and its subcontractors shall maintain reasonably full and complete books, documents, papers, accounting records, and other information (collectively, the “records”) pertaining to the costs of and completion of services performed under this Agreement. The City and any of their authorized representatives shall have access to and the right to audit and reproduce any of Consultant's records regarding the services provided under this Agreement. Consultant shall maintain all such records for a period of at least three (3) years after termination or completion of this Agreement. Consultant agrees to make available all such records for inspection or audit at its offices during normal business hours and upon three (3) days' notice from the City, and copies thereof shall be furnished if requested.
14. Conflict of Interest.
A. Consultant covenants that it presently has no interest and shall not acquire any interest, direct or indirect, which may be affected by the services to be performed by Consultant under this Agreement, or which would conflict in any manner with the performance of its services hereunder. Consultant further covenants that, in performance of this Agreement, no person having any such interest shall be employed by it.
Furthermore, Consultant shall avoid the appearance of having any interest which would conflict in any manner with the performance of its services pursuant to this Agreement.
B. Consultant covenants not to give or receive any compensation, monetary or otherwise, to or from the ultimate vendor(s) of hardware or software to City as a result of the performance of this Agreement. Consultant's covenant under this section shall survive the termination of this Agreement.
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6 15. Termination. The City may terminate this Agreement with or without cause upon fifteen (15) days' written notice to Consultant. The effective date of termination shall be upon the date specified in the notice of termination, or, in the event no date is specified, upon the fifteenth (15th) day following delivery of the notice. In the event of such termination, City agrees to pay Consultant for services satisfactorily rendered prior to the effective date of termination. Immediately upon receiving written notice of termination, Consultant shall discontinue performing services, unless the notice provides otherwise, except those services reasonably necessary to effectuate the termination. The City shall be not liable for any claim of lost profits.
16. Personnel/Designated Person. Consultant represents that it has, or will secure at its own expense, all personnel required to perform the services under this Agreement. All of the services required under this Agreement will be performed by Consultant or under it supervision, and all personnel engaged in the work shall be qualified to perform such services.
17. Non-Discrimination and Equal Employment Opportunity.
A. Consultant shall not discriminate as to race, color, creed, religion, sex, marital status, national origin, ancestry, age, physical or mental handicap, medical condition, or sexual orientation, in the performance of its services and duties pursuant to this Agreement, and will comply with all rules and regulations of City relating thereto. Such nondiscrimination shall include but not be limited to the following: employment, upgrading, demotion, transfers, recruitment or recruitment advertising; layoff or termination; rates of pay or other forms of compensation; and selection for training, including apprenticeship.
B. Consultant will, in all solicitations or advertisements for employees placed by or on behalf of Consultant state either that it is an equal opportunity employer or that all qualified applicants will receive consideration for employment without regard to race, color, creed, religion, sex, marital status, national origin, ancestry, age, physical or mental handicap, medical condition, or sexual orientation.
C. Consultant will cause the foregoing provisions to be inserted in all subcontracts for any work covered by this Agreement except contracts or subcontracts for standard commercial supplies or raw materials.
18. Reserved.
19. Reserved.
20. Reserved.
21. Reserved.
22. Assignment. Consultant shall not assign or transfer any interest in this Agreement nor the performance of any of Consultant's obligations hereunder, without the prior written consent of City, and any attempt by Consultant to so assign this Agreement or any rights, duties, or obligations arising hereunder shall be void and of no effect.
23. Compliance with Laws. Consultant shall comply with all applicable laws, ordinances, codes and regulations of the federal, state, and local governments.
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7 24. Non-Waiver of Terms, Rights and Remedies. Waiver by either party of any one or more of the conditions of performance under this Agreement shall not be a waiver of any other condition of performance under this Agreement. In no event shall the making by City of any payment to Consultant constitute or be construed as a waiver by City of any breach of covenant, or any default which may then exist on the part of Consultant, and the making of any such payment by City shall in no way impair or prejudice any right or remedy available to City with regard to such breach or default.
25. Reserved.
26. Reserved.
27. Notices. Any notices, bills, invoices, or reports required by this Agreement shall be deemed received on (a) the day of delivery if delivered by hand during regular business hours or by facsimile before or during regular business hours; or (b) on the third business day following deposit in the United States mail, postage prepaid, to the addresses heretofore set forth in the Agreement, or to such other addresses as the parties may, from time to time, designate in writing pursuant to the provisions of this section. “CONSULTANT” “CITY”
SyTech Solutions City of Diamond Bar
8930 Big Horn Blvd 21810 Copley Drive
Elk Grove, CA 95758 Diamond Bar, CA 91765
Attn.: Jonathan Pritt Attn.: Dannette Allen
Phone: 916-381-3010 ext. 226 Phone: 909-839-7012
E-Mail: [email protected] E-mail: [email protected]
28. Governing Law. This Agreement shall be interpreted, construed and enforced in accordance with the laws of the State of California. The venue for any action brought under this Agreement shall be in Los Angeles County.
29. Counterparts. This Agreement may be executed in any number of counterparts, each of which shall be deemed to be the original, and all of which together shall constitute one and the same instrument.
30. Entire Agreement. This Agreement, and any other documents incorporated herein by reference, represent the entire and integrated agreement between Consultant and City. This Agreement supersedes all prior oral or written negotiations, representations or agreements. This Agreement may not be amended, nor any provision or breach hereof waived, except in a writing signed by the parties which expressly refers to this Agreement. Amendments on behalf of the City will only be valid if signed by a person duly authorized to do so under the City's Purchasing Ordinance.
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8 Printed Name: Jonathan Pritt_ Printed Name: Daniel Fox___ Title: Vice President________ Title: City Manager_________ By: _____________________ ATTEST:
Printed Name: ____________
Title: ____________________ ________________________
Kristina Santana, City Clerk
Approved as to form:
By: _____________________
Omar Sandoval, City Attorney
*NOTE: If Consultant is a corporation, the City requires the following signature(s):
-- (1) the Chairman of the Board, the President or a Vice-President, AND (2) the Secretary, the Chief Financial Officer, the Treasurer, an Assistant Secretary or an Assistant Treasurer.
If only one corporate officer exists or one corporate officer holds more than one corporate office, please so indicate. OR
-- The corporate officer named in a corporate resolution as authorized to enter into this Agreement. A copy of the corporate resolution, certified by the Secretary close in time to the execution of the Agreement, must be provided to the City. "Consultant"
SYTECH SOLUTIONS
By: _____________________
"City"
CITY OF DIAMOND BAR
By: _____________________
IN WITNESS of this Agreement, the parties have executed this Agreement as of the date first written above.
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9 EXHIBIT “A”
SCOPE OF WORK
SyTech Solutions shall perform “Document Preparation” as necessary to scan all files. This includes removing all staples and paperclips, repair all torn documents with non-reflective tape, straighten all folded plans and mount any irregular size document on standard 8 ½” x 11” paper and otherwise make the documents ready for processing.
Quality and Production Requirements
a. All data must be preserved in a form identical to, or functionally equal to, the original record.
b. Documents contain a mix of single-sided and double-sided pages. c. Documents contain a mix of black & white and colored pages. d. Document preparation to include separation of documents from their bindings prior to scanning. The records need to be rebound in their correct order prior to returning them to the City.
e. Scanned images shall be placed on a File Transfer Protocol (FTP) site in Laserfiche Briefcase (LFB) format only, allowing for importing of items into the City’s Laserfiche repository. The City is currently running version 10.4 on the Laserfiche server.
f. Each scanned image shall have a unique file name specified by the City. g. Documents shall rotate to provide maximum readability (e.g. letters shall be in proper orientation when document is displayed without rotation.) h. Vendor shall use 300 dpi or higher for those documents where it is required to meet the quality requirements.
i. The vendor shall not scan blank documents.
j. Vendor shall perform a consistency check on 20% of the images. This shall include image clarity, orientation, and accuracy.
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10 is free from dust and other particles; maintain calibration through each shift; use appropriate technical targets ad procedures as defined by manufacturer).
l. Report and discuss any problem images that cannot be captured to meet benchmark specifications.
m. A document may consist of one or many pages. If the document has more than one page this document must be scanned as a single file multipage document. n. Vendor must pick up and return original documents promptly according to an established schedule.
o. Vendor invoices shall denote the number of scanned pages being billed for the current invoice as well as the total number of pages billed to date. p. Provide estimate of percentage of work complete by March 2024 for budget planning purposes.
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11 Planet Bids Line Items
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Agenda #: 6.1
Meeting Date: January 21, 2025
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 2025/2026.
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. 2025-02 approving the Community Development Block Grant Funding Allocations for Fiscal Year 2025/26.
FISCAL IMPACT:
Fiscal Year 2025/2026 funding for the Community Development Block Grant (CDBG) Program is estimated at $354,533, and is received from the Federal Government on a reimbursement basis. Approval of the 2025/2026 CDBG funding allocations will be incorporated into the Fiscal Year 2025/2026 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:
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• 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 2024/25 is $277,036. In addition to the annual allocation, $77,497 is available from prior year unexpended funds and Home Improvement Program loan repayments. Total funding for the FY 2025/26 CDBG program is thus $354,533.
LACDA anticipates receiving notification of the final allocation from the U.S. Department of Housing and Urban Development (HUD) during the first quarter of 2025. 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 differ from the estimate 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, 2024. Diamond Bar’s projects and budget will ultimately become part of the Los Angeles County’s CDBG program application to HUD.
Distribution of Funds
The City’s allocation of CDBG funds is subject to the following distribution limits:
• 15% of new allocations to support community service programs for eligible persons. • 85% 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).
• Unallocated funds, including deferred loan repayments and carryovers from the prior fiscal year may be used to fund eligible public works and housing projects.
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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.
Current Fiscal Year 2024/25 CDBG Projects and Allocations ($366,608) The programs funded for the current fiscal year, as amended, are summarized below:
o Senior Programming ($38,018) – 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. o Home Improvement Program (HIP) ($160,000) – 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 $30,000 to eligible households. Loans become payable when the homes are sold or refinanced.
Both CDBG and Permanent Local Housing Allocation (PLHA) program funds are used to issue HIP loans. The cumulative amount of HIP funding available for FY 24/25 is $378,098, which is summarized below:
Cumulative HIP Funding for FY 24/25
CDBG $160,000
PLHA Year 2 $218,098
Totals $378,098
As of this writing, three CDBG-funded projects are out to bid, and one application is approved. It is anticipated that a total of five (5) CDBG-funded HIP funded projects will be approved by the end of the fiscal year, totaling $128,000 in loans and $32,000 in administrative costs.
o Area 5 Residential Neighborhood ADA Curb Ramp Improvements Project ($168,590) – Area 5 is bounded by the Pomona Freeway (SR 60), Diamond Bar Boulevard, and the neighborhoods generally to the north and west of Armitos Place and Highcrest Drive. The project incorporates ADA accessibility to existing sidewalks through the construction of up to nine ADA-compliant curb ramps in conjunction with scheduled roadway resurfacing at various locations where no curb ramps, or noncompliant ramps, are presently provided. The project is currently in
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the design phase and is preliminarily scheduled to go into construction in the spring of 2026.
DISCUSSION:
Proposed CDBG Projects and Allocations for FY 2025/26
The recommended project funding for Fiscal Year 2025/26 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.
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 2024/25 is $354,533. The breakdown for the estimated funds is as follows:
New annual allocation $277,036
Prior year unallocated and/or reprogrammed funds 77,497 Total estimated CDBG funds for FY 2025/26 $354,533
Program Selection Process
On October 18, 2024, the City posted a notice on its website to inform organizations that it was accepting applications for program funding through November 15, 2024.
Applications from the City, the City’s five active senior clubs and Upwards, Care, Inc. were received during the application period to support the following programs and
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projects for the next fiscal year:
1. Senior Programs
2. Home Improvement Program
3. Area 6 Residential Neighborhood Curb Ramps
4. Business support and technical assistance to in-home childcare providers (Upwards Care)
After consulting with LACDA, staff determined that Upwards Care is ineligible to receive CDBG funding as a direct recipient because it is a for-profit company. For-profit companies may only receive CDBG funding through a procurement process, where a City-sponsored program is first established, and qualified vendors are sought out via a request for proposals (RFP).
Funds requested from the three remaining applications total $351,340. The recommended distribution of CDBG monies to utilize the entire funding estimate in accordance with HUD rules is detailed below.
Public Services/Senior Programs
The public service funding cap is $41,555, or 15% of the estimated new CDBG annual allocation for FY 2025/26.
The only application in this category is for funding to support senior programming, administered through the Parks and Recreation Department. The City Council has historically approved 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, Super Diamond Age Senior Club and Federation of Hindus Association. 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 and insurance purchased to host events at the Diamond Bar Center.
Parks and Recreation is requesting $46,340 (see Attachment 2) to offset senior programming expenses. The amount requested exceeds estimated funding available for public services by $4,785.
Recommendation
With no other competing proposals in the Public Services category, it is recommended that the entire FY 2025/26 funding estimate of $41,555 be allocated to Senior Programs. This amount will cover supplies, liability insurance, CDBG project administration consultant costs and a portion of the Recreation Specialist salary.
Public Works and Housing
The allocation for Public Works and Housing projects includes $235,481 from the
6.1 Packet Pg. 111
estimated FY 2025/26 allocation (i.e., 85% of $277,036) and $77,497 in unallocated CDBG funds accumulated from project savings and loan repayments, for a total of $312,978.
Staff received two applications for funding from this category, which are included in Attachment 2:
1. The Diamond Bar Public Works Department requests $145,000 for the Area 6 Residential Neighborhood ADA Curb Ramps Improvement Project.
2. The Diamond Bar Community Development Department requests $160,000 for the Home Improvement Program.
The total funding requested from these two applications is thus $305,000, which is slightly under, by $7,978, the estimated funding available in this category. The City Council may thus allocate the surplus amount available to one or both of the programs in this category.
o Area 6 Residential Neighborhood ADA Curb Ramp Improvements Project Area 6 is bounded by the 60 Freeway to the south, the 57 Freeway to the west, Temple Avenue/Avenida Rancheros to the north, and Looking Glass Drive to the east. The 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. The application requests $145,000 to construct seven (7) curb ramps to comply with the latest ADA requirements, as well as CDBG administration costs.
6.1 Packet Pg. 112
o Home Improvement Program
As stated, the HIP provides deferred zero-interest loans of up to $30,000 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 requested allocation of $160,000 would accommodate at least five (5) loans, including program administration funds for the HIP consultant.
The HIP is again funded by both CDBG and Permanent Local Housing Allocation (PLHA) monies. With the recommended CDBG allocation, the cumulative amount of HIP funding available for FY 25/26 would be $450,664, as summarized below:
Cumulative HIP Funding for FY 25/26
CDBG $167,978
PLHA Year 3 $290,664
Totals $458,642
Recommendation
Staff recommends that the Area 6 project and Home Improvement Program each receive the full amount requested. Staff further recommends that the remaining $7,978 available this category be allocated to the HIP, so that the funds would be distributed as follows:
Area 6 Curb Ramp Project $ 145,000
Home Improvement Program $ 167,978
Total $ 312,978
SUMMARY OF RECOMMENDATIONS:
Total funding available for CDBG programs during the upcoming fiscal year is estimated to be $354,533. Three of the four applications received are eligible for CDBG funding, although the rules governing the distribution of funds means that the amount available for public services (i.e., senior programming) is slightly less than the amount requested.
It is therefore recommended that the City Council approve the following distribution of funds, the total of which is equal to the estimated allocation:
FISCAL YEAR 2025/26 CDBG PROGRAM ALLOCATION RECOMMENDATIONS
PUBLIC SERVICES
Senior Programs $41,555
Public Services Subtotal $41,555
PUBLIC WORKS & HOUSING
Area 6 ADA Curb Ramp Improvements $145,000
Home Improvement Program $167,978
Public Works & Housing Subtotal $312,978
TOTAL CDBG FUNDING RECOMMENDATION FOR FY 2024/25 $354,533 ESTIMATED FY 2024/25 FUNDS AVAILABLE $354,533
6.1 Packet Pg. 113
PREPARED BY:
REVIEWED BY:
Attachments:
1. 6.1.a Resolution No. 2025-02 - FY 2025/26 CDBG Allocations
2. 6.1.b FY 2025/26 CDBG Program Applications
6.1 Packet Pg. 114
RESOLUTION NO. 2025-02
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
2025/26.
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 $277,036 in Fiscal Year 2025/26 Federal Community Development Block Grant (CDBG) funds to further the attainment of these goals; and
WHEREAS, the City has $77,497 unallocated CDBG funds accumulated from project savings and deferred loan repayments; and
WHEREAS, the combined total of $354,533 in CDBG funds is available to use for FY 2025/26 projects; and
WHEREAS, applications have been submitted from businesses, 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 2025/26 Program year shall be:
PUBLIC SERVICE $41,555
Senior Programming $41,555
PUBLIC WORKS AND HOUSING $312,978
Home Improvement Program (HIP) $167,978
Area 6 Residential Neighborhood ADA $145,000
Curb Ramps Improvements Project
6.1.a
Packet Pg. 115
Resolution No. 2025-02
2 Section 2. The City Manager is authorized and directed to submit the City’s final Planning Summary for Fiscal Year 2025/26 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 21st day of January, 2025.
CITY OF DIAMOND BAR
__________________________
Chia Yu Teng, 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 21st day of January, 2025, by the following vote:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
ABSTAINED: COUNCIL MEMBERS:
__________________________
Kristina Santana, City Clerk
6.1.a
Packet Pg. 116
MEMORANDUM
Parks and Recreation staff have reviewed the requests submitted for the allocation of CDBG funds for the 2025/26 FY and recommends the following allocation:
1. City Senior Program:
a. Program Supplies $2,500.00
b. Recreation Coordinator salary $37,840.00
$40,340.00
Note: Remainder of City Senior Programs costs will be submitted in the proposed 2025/26 FY General Fund budget for review and consideration.
2. Liability Insurance for six Senior Clubs $6,000.00
Diamond Bar Senior Citizens Club
Diamond Bar Evergreen Senior Association
Sunshine Seniors Association
Diamond Age Senior Club
Super Diamond Age Senior Club
Federation of Hindus Association
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: $46,340.00
To: Diana Cho, CDBG Consultant
From: Christy Murphey, Recreation Superintendent
cc: Ryan Wright, Parks and Recreation Director
Date: November 14, 2024
Re: CDBG Recommended Allocation for Senior Programs – 2025/26 Fiscal Year
6.1.b
Packet Pg. 117
CITY OF DIAMOND BAR
COMMUNITY DEVELOPMENT BLOCK GRANT
REQUEST FOR PROPOSALS
2024-2025 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 15, 2024 3:00 p.m.
APPLICATION SUMMARY
Organization: City of Diamond Bar
Project Name: Senior
Programming
Amount
Requested:
$46,340.00
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: Stan Liu 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 2024/2025
6.1.b
Packet Pg. 118
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:
42,001 client contacts
Diamond Bar clients assisted which meet the low/moderate income requirements:
Presumed
benefit.
Diamond Bar clients expected to be assisted in new project year:
350 Clients and 35,000 Client
Contacts
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.
6.1.b
Packet Pg. 119
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: Christy Murphey
Title: Recreation Superintendent
Date: 11.14.2024
6.1.b
Packet Pg. 120
PROJECTED GENERAL FUND EXPENDITURES $ 34,463.08
PROJECTED REVENUE $ -
CDBG REQUEST $ 46,343.77
PROJECTED PROGRAM COST $ 80,806.85
PROJECTED PROGRAM COST DIFFERENCE $ 34,463.08
PERSONNEL SERVICES- CDBG $ 68,806.85
Salary 225-225440-50010 37,843.77 $
Salary - General Fund 30,963.08 $
$ 12,000.00
6 Clubs Liability Insurance 225-225440-54900 6,000.00 $ Program Supplies 225-225440-51200* 2,500.00 $
Program Supplies 100-100520-51200 3,500.00 $
CITY OF DIAMOND BAR
Recreation Coordinator/Senior Club Insurance
Budget Discussion
FY 2025/2026
Senior Program Supplies
6.1.b
Packet Pg. 121
GRADE CLASSIFICATION A B C D E F G
6NE Maintenance Worker $22.87 $24.01 $25.21 $26.47 $27.80 $29.19 $30.65 $1,829.44 $1,920.91 $2,016.95 $2,117.80 $2,223.69 $2,334.88 $2,451.62 $3,963.78 $4,161.97 $4,370.07 $4,588.57 $4,818.00 $5,058.90 $5,311.84 $47,565.34 $49,943.60 $52,440.78 $55,062.82 $57,815.96 $60,706.76 $63,742.10 7NE Recreation Specialist $23.44 $24.61 $25.84 $27.13 $28.49 $29.92 $31.41 Senior Office Specialist $1,875.17 $1,968.93 $2,067.38 $2,170.74 $2,279.28 $2,393.25 $2,512.91 $4,062.87 $4,266.01 $4,479.31 $4,703.28 $4,938.44 $5,185.37 $5,444.64 $48,754.45 $51,192.17 $53,751.78 $56,439.37 $59,261.34 $62,224.40 $65,335.62 10NE Senior Maintenance Worker $25.24 $26.50 $27.83 $29.22 $30.68 $32.22 $33.83 $2,019.35 $2,120.32 $2,226.34 $2,337.66 $2,454.54 $2,577.27 $2,706.13 $4,375.27 $4,594.03 $4,823.73 $5,064.92 $5,318.17 $5,584.07 $5,863.28 $52,503.23 $55,128.39 $57,884.81 $60,779.05 $63,818.00 $67,008.90 $70,359.34 14NE Administrative Assistant $27.86 $29.26 $30.72 $32.25 $33.87 $35.56 $37.34 Permit Technician $2,228.99 $2,340.44 $2,457.46 $2,580.33 $2,709.35 $2,844.82 $2,987.06 $4,829.48 $5,070.95 $5,324.50 $5,590.73 $5,870.26 $6,163.78 $6,471.96 $57,953.75 $60,851.44 $63,894.01 $67,088.71 $70,443.14 $73,965.30 $77,663.57 17NE Accounting, HR, Network/Systems, $30.00 $31.50 $33.08 $34.73 $36.47 $38.29 $40.21 Planning, Engineering Technician $2,400.38 $2,520.40 $2,646.42 $2,778.74 $2,917.68 $3,063.56 $3,216.74 Recreation Coordinator $5,200.82 $5,460.86 $5,733.90 $6,020.60 $6,321.63 $6,637.71 $6,969.60 Senior Administrative Assistant $62,409.84 $65,530.33 $68,806.85 $72,247.19 $75,859.55 $79,652.53 $83,635.16 Public Works Inspector
18NE Neighborhood Improvement Officer $30.75 $32.29 $33.91 $35.60 $37.38 $39.25 $41.21 Media Specialist $2,460.39 $2,583.41 $2,712.58 $2,848.21 $2,990.62 $3,140.15 $3,297.15 $5,330.84 $5,597.38 $5,877.25 $6,171.11 $6,479.67 $6,803.65 $7,143.83 $63,970.07 $67,168.57 $70,527.00 $74,053.35 $77,756.02 $81,643.82 $85,726.01 19NE Facilities & Asset Maintenance Tech. $31.52 $33.10 $34.75 $36.49 $38.32 $40.23 $42.24 $2,521.90 $2,647.99 $2,780.39 $2,919.41 $3,065.38 $3,218.65 $3,379.58 $5,464.11 $5,737.32 $6,024.18 $6,325.39 $6,641.66 $6,973.74 $7,322.43 $65,569.32 $68,847.79 $72,290.18 $75,904.69 $79,699.92 $83,684.92 $87,869.17 21NE Administrative Coordinator $33.12 $34.78 $36.51 $38.34 $40.26 $42.27 $44.38 Executive Assistant $2,649.57 $2,782.05 $2,921.15 $3,067.21 $3,220.57 $3,381.59 $3,550.67 Accountant $5,740.73 $6,027.77 $6,329.15 $6,645.61 $6,977.89 $7,326.79 $7,693.13 Permit Services Coordinator $68,888.76 $72,333.20 $75,949.86 $79,747.35 $83,734.72 $87,921.46 $92,317.53 Senior Accounting Technician
23NE Assistant Engineer $34.80 $36.54 $38.36 $40.28 $42.30 $44.41 $46.63 Assistant Planner $2,783.70 $2,922.89 $3,069.03 $3,222.48 $3,383.61 $3,552.79 $3,730.43 Sr. Neighborhood Improvement Officer $6,031.36 $6,332.92 $6,649.57 $6,982.05 $7,331.15 $7,697.71 $8,082.59 Sr. Public Works Inspector $72,376.28 $75,995.09 $79,794.85 $83,784.59 $87,973.82 $92,372.51 $96,991.14 Effective June 29, 2024
Approved by City Council on June 4, 2024
Schedule C
CITY OF DIAMOND BAR
COMPENSATION PLAN BY POSITION
FY 2024 - 2025
FULL-TIME NON-EXEMPT BENEFITED POSITIONS
6.1.b
Packet Pg. 122
CITY OF DIAMOND BAR
COMMUNITY DEVELOPMENT BLOCK GRANT
REQUEST FOR PROPOSALS
2024-2025 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 15, 2024 3:00 p.m.
APPLICATION SUMMARY
Organization: City of Diamond Bar
Project Name: Home
Improvement
Amount
Requested:
$160,000
Location of Project: 21800 Copley Drive
Funds would be used to: 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.
GENERAL INFORMATION
Organization Address: 21810 Copley Dr.
City:
Diamond Bar
Telephone/Fax Number: (909) 839-7080 E-mail
Address:
[email protected]
Contact Person/Title: City Staff
Officials authorized to represent organization and expend funds:
Name: Title:
Name: Title:
Federal I.D Number/Non-Profit Status: N/A
This application is proposing a new existing X Project. (Check).
Has the project received past funding from the City of Diamond Bar?
Yes
6.1.b
Packet Pg. 123
If yes, please identify the year/amount and source of
funding:
2024-2025/$160,000
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 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.
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.
The purpose of the Home Improvement Program is to preserve and enhance single family residential neighborhoods through out the City; to provide 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 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 moderateincome residents.
Identify and describe the geographic boundaries of the target area. (Attach a map if appropriate).
Citywide.
PROJECT CLIENT PROFILE
Diamond Bar clients assisted in previous
year:
23/24-3 24/25- 4 projected
Diamond Bar clients assisted which meet the low/moderate income requirements:
All
Diamond Bar clients expected to be assisted in new project year:
25/26- 4
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
6.1.b
Packet Pg. 124
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.
Proposed HIP Budget (2025-2026) $160,000
Estimated Construction Cost $121,500
Lead/Asbestos Testing $ 5,000
Title Report Fees $ 1,500
Rehabilitation Administration $ 32,000
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: Housing Rehabilitation Coordinator
Date: 11/12/24
6.1.b
Packet Pg. 125
CITY OF DIAMOND BAR
COMMUNITY DEVELOPMENT BLOCK GRANT
REQUEST FOR PROPOSALS
2025-2026 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 15, 2024 3:00 p.m.
APPLICATION SUMMARY
Organization: City of Diamond Bar
Project Name: Area 6
Residential
Neighborhood
ADA Curb Ramps
Improvements
Project
Amount
Requested:
$145,000
Location of Project: Various locations within the City’s ‘Area 6’ neighborhood Funds would be used to: Construct seven new or upgraded ADA-compliant sidewalk curb ramps in the Area 6 residential neighborhood.
GENERAL INFORMATION
Organization Address: 21810 Copley Dr
City:
Diamond Bar
Telephone/Fax Number: (909) 839-7038 E-mail
Address:
[email protected]
Contact Person/Title: Vivian Chen – Associate Engineer
Officials authorized to represent organization and expend funds:
Name: David G. Liu, P.E. Title: Director of Public Works/City Engineer
Name: Title:
Federal I.D Number/Non-Profit Status: N/A
6.1.b
Packet Pg. 126
This application is proposing a new X existing 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: The City of Diamond Bar has received $145,000 during the 2024-2025 program year from the 1974 Housing and Community Development Act.
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 Community Development Block Grant (CDBG) funds for the project construction phase of new or upgraded handicapped accessible sidewalk curb ramps at various locations within the Area 6 residential neighborhood (Area) as shown in the attached Exhibit “A”. The curb ramps will be constructed to meet current standards of the Americans with Disabilities Act (ADA). Seven ADA-compliant sidewalk curb ramps will be built in the Area at various locations where currently there is not a ramp or the existing ramp is not compliant with the current standards. The constructed ramps will provide handicapped access and a safer environment to the public.
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 City’s efforts to upgrade all non-ADA-compliant 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 members of the public 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 6 Residential Neighborhood as shown in the attached Exhibit “A”. The proposed locations of the ramps are marked in the map.
PROJECT CLIENT PROFILE
Diamond Bar clients assisted in previous
year:
General public
Diamond Bar clients assisted which meet the low/moderate income requirements:
General public
6.1.b
Packet Pg. 127
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.
The client population in the Area 6 residential neighborhood includes a diverse mix of age groups, genders, and ethnic backgrounds, with a focus on low to moderate-income individuals, particularly those with disabilities. The proposed ADA-compliant curb ramps will enhance accessibility and safety for all community members, fulfilling the federal requirements of the 1974 Housing and Community Development Act by directly benefiting those who are most vulnerable. This project aims to eliminate barriers and promote mobility within the neighborhood.
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: Director of Public Works/ City Engineer
Date: 11/15/2024
6.1.b
Packet Pg. 128
DEPARTMENT OF PUBLIC WORKS Legend
Project 2
Project 4
Project 6
Exhibit "A"
CDBG Curb Ramp Locations
FY 2025-2026 Legend
New ADA curb ramp (7)
EXHIBIT "A"
6.1.b
Packet Pg. 129
EXHIBIT "B"
CITY OF DIAMOND BAR
COMMUNITY DEVELOPMENT BLOCK GRANT
REQUEST FOR PROPOSALS
2025-2026 PROGRAM YEAR
PRELIMINARY COST ESTIMATE FOR 2025-2026 CDBG PROGRAM CURB RAMP INSTALLATION ITEM NO. DESCRIPTION QUANTITY UNIT UNIT COST TOTAL COST 1 NEW ADA CURB RAMPS 7 EACH $17,000 $119,000
CDBG ADMINISTRATIVE COST $11,900
SUBTOTAL $130,900
CONTINGENCY (10% OF SUBTOTAL) $13,090
TOTAL $143,990
SAY $145,000
6.1.b
Packet Pg. 130
CITY OF DIAMOND BAR
COMMUNITY DEVELOPMENT BLOCK GRANT
REQUEST FOR PROPOSALS
2025-2026 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 15, 2024 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:
Boost $48,000
Within the city of Diamond Bar
Felipe Gamboa/Community Impact Specialist
[email protected]
X
No
5521 N. University Dr. Suite 104 Coral Springs, FL 33067 (310)710-2833
Jessica Chang [email protected]
Jessa Santangelo [email protected]
82-2418770
CDBG funds will be used to cover part of the salaries and benefits for key staff members who are essential to running the BOOST program. By ensuring these team members are fairly compensated, allows them to focus on activities that help in-home childcare providers grow and succeed.
Upwards Care, Inc.
6.1.b
Packet Pg. 131
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.
Upwards' Boost Program offers personalized business support and technical assistance to in-home childcare providers serving children ages 0-5 and up to age 13 for before- and after-school care. These microenterprises, often employing fewer than 5 people, receive 12 months of individual coaching to help build sustainable business operations and improve financial stability. BOOST equips childcare providers with essential digital tools, including marketing support, family matching services, enrollment automation, electronic billing, payment processing, and curriculum management systems. By introducing best practices for streamlining daily operations and reducing administrative burdens, BOOST enables providers to increase capacity, improve the quality of care, and ensure consistent revenue streams. The program’s impact is measurable and significant. BOOST aims to increase the revenue of participating providers by an average of 20% over the 12-month period, helping them reach full enrollment and optimize their business models. In addition, BOOST is expected to create new LMI jobs, as providers expand their staff to meet growing demand. BOOST also directly benefits the community by stabilizing essential childcare services for low- to moderate-income (LMI) families. These families rely on accessible, affordable childcare to maintain employment and housing stability. By supporting the economic sustainability of local childcare providers, BOOST contributes to the broader economic health of the region, enabling parents to work and reducing childcare deserts in underserved areas.
Diamond Bar faces a critical need for childcare services, as highlighted by both community feedback and various demographic and economic factors. A recent survey of several thousand working families reveals that 94% of residents strongly agree or agree that childcare is the most pressing issue facing our community. Furthermore, 60% indicated they would consider moving to a nearby city with a better childcare program. Alarmingly, 58.8% of families said they would use the money saved on childcare to buy food, underscoring the heartbreaking link between childcare costs and food insecurity. In Diamond Bar, there are nearly 2512 children under the age of six, emphasizing the vital role that early care and education play in brain development, socialization, and school readiness (U.S. Census, 2020). The demand for childcare is further demonstrated by the approximately 536 households in the region with children under six, whose well-being and economic participation depend on reliable, affordable childcare options. This need is particularly acute for single-parent households, where nearly 536 children live with one parent. Addressing childcare challenges for these families is essential to preventing homelessness and promoting upward economic mobility (U.S. Census, 2021; National Alliance to End Homelessness, 2022). In addition to the significant demand for services, the economic challenges faced by childcare workers highlight the need for immediate intervention. Childcare workers in City earn an average of $17.70, considerably less than their counterparts in elementary education. This wage disparity, combined with the high poverty rate among early educators, further stresses the system (Zippia, 2022; Center for the Study of Child Care Employment, 2020). Surveys conducted by RAPID from 2021 to 2023 reveal that 44% of childcare providers struggle to meet basic needs like food, housing, and utilities. Among family home childcare providers and center teachers, the material hardship is most severe, with one in three experiencing food insecurity. Additionally, 43% of providers expressed concerns about being unable to pay rent or mortgage (RAPID, 2024). BOOST seeks to address these challenges by offering crucial business support to microenterprise daycares, promoting stability and sustainability within the childcare industry in Diamond Bar. By providing tailored assistance to providers, BOOST ensures that they can meet the needs of the local community, particularly low- and very-low-income families who rely on these essential services.
6.1.b
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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.
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? ______________________ Yes
Yes
Please see attached provider Map
Signature:_______________________________
Title Community Impact Specialist:____________________________________ Date: 11-1-2024___________________________________
Please see attached budget
6 The BOOST program is designed to support
microenterprise childcare providers, with a key focus on ensuring that at least 51% of participants qualify as low- to moderate-income (LMI), as required by HUD's CDBG guidelines.
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Upwards Annual Organizational Budget Explanation
Requirement Not Applicable.
Due to Upwards’ for-profit status, the Organizational Budget has been omitted from this application and we have instead included an annual Balance Sheet and Profit & Loss (P&L) Statement attached below. We appreciate your consideration of our proposal and would like to address the confidentiality of this information and why it should be treated as such:
● Competitive Advantage: Our operating budget contains sensitive financial data, including revenue projections, cost structures, and strategic allocation of resources. Disclosure of this information to competitors could provide them with a significant competitive advantage, potentially compromising our ability to compete effectively in the marketplace.
● Protection of Trade Secrets: The operating budget may contain proprietary information and trade secrets that are critical to our business operations.
Revealing this information to external parties could jeopardize our ability to maintain our competitive edge and protect our intellectual property. ● Financial Security: The operating budget includes details of our financial health, cash flow, and investment plans. Disclosure of this data could pose financial security risks, including potential exploitation by malicious actors who seek to exploit vulnerabilities in our financial structure.
● Market Sensitivity: The budget may also contain market research, pricing strategies, and other sensitive information that, if exposed, could disrupt market dynamics and negatively impact our company and the markets we serve.
We want to emphasize that our commitment to confidentiality does not impede our willingness to cooperate fully with your agency's evaluation process and to potentially provide alternative documentation that will aid in the thorough review of our proposal. To that end, we have included a Balance Sheet and P&L Statement attached below.
We appreciate your understanding of our concerns and your attention to the protection of our sensitive, proprietary information.
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WeeCare, Inc. dba Upwards
5521 N University Dr, Suite 104
Coral Springs, FL 33067
(323) 421-7479
upwards.com
To Whom It May Concern,
The purpose of this letter is to provide context for the financial standing of WeeCare, Inc dba Upwards, as it may be different from other companies generally participating in the industry. We hope that this context helps support your consideration of our company as we submit a proposal for service.
As is typical of a high-growth, venture-backed, for-profit organization, Upwards is growing in - and investing in - operational scale, which expands operating expenses to accommodate for revenue growth. Exhibit A reflects this trajectory from $6.4M to $15.2M in Revenue over three years, which represent +60% and +49% YoY increases.
To maintain a strong financial position in a situation where the company is increasing expenses for downstream growth (lowering cash flow from operations), Upwards has raised equity rounds of financing from some of the most reputable venture firms in the technology space (elevating cash flow from financing). Exhibit B reflects Liquidity Ratios that would be considered healthy by any measure; from the basic Current Ratio to the most stringent Cash Ratio. And, as you may be aware, Upwards recently closed a $21M Series B round to further bolster our cash position.
We hope this short memo provides context on our financial standing. To be sure, our financial strategy is reflective of our mission: to Solve Care for Good. To do so, Upwards continues to execute on our high-growth plan, and continues to submit proposals such as this, so that we can grow the imprint of our impact, alongside partners like you.
Please feel free to reach out if you have any questions. We are excited at the opportunity to work with you and are open to discuss any inquiries you may have.
Sincerely,
Johnny Chan
COO/CFO
[email protected]
Exhibits to follow on Page 2
UPWARDS - FINANCIAL MEMO 1 of 2
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WeeCare, Inc. dba Upwards
5521 N University Dr, Suite 104
Coral Springs, FL 33067
(323) 421-7479
upwards.com
Note: Upwards’ Series B was closed in January 2024, and is not reflected in these exhibits. –END OF DOCUMENT–
UPWARDS - FINANCIAL MEMO 2 of 2
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For management use only
Management Report
WeeCare, Inc.
For the period ended June 30, 2023
Prepared on
July 31, 2023
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2/8
Table of Contents
Profit and Loss ......................................................................................................................................................3 Balance Sheet.......................................................................................................................................................5 Statement of Cash Flows......................................................................................................................................7
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WeeCare, Inc. 3/8
Profit and Loss
June 2023
Total
INCOME
Corporate Benefit revenue 179,873.12
Fever Free Revenue 0.00
Programs Service Income 68,129.00
Service Fee - Income 868,524.90
z-Chargebacks -542.22
Total Income 1,115,984.80
COST OF GOODS SOLD
Background Checks 3,000.69
Cost of Goods Sold 6,137.10
Daycare Insurance Costs 230.00
Merchant Account Fees 3,959.56
Stipend payout - CB 45,152.11
Tuition Payout 838,404.17
Total Cost of Goods Sold 896,883.63
GROSS PROFIT 219,101.17
EXPENSES
Advertising/Promotional 771.82
Bank Charges & Fees 1,229.84
Dues & subscriptions 6,608.30
Employee Benefits 35,828.96
Employer Taxes 45,832.47
Gifts 98.65
HR service fees 8,881.82
Insurance 7,868.73
Legal & Professional Services 994.95
Meals 2,959.84
Office Expenses 10,952.74
Office Supplies & Software 1,186.28
Outside Services 51,006.70
Postage and Delivery 21.25
Professional Development 303.65
Rent & Lease 4,955.99
Taxes & Licenses 428.41
Technology services 49,633.14
Travel 4,602.58
Wages and Salaries 643,279.67
Total Expenses 877,445.79
NET OPERATING INCOME -658,344.62
OTHER INCOME
Gain or (Loss) on Disposal of Assets -1,768.02
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WeeCare, Inc. 4/8
Total
Interest Income 3,629.96
Total Other Income 1,861.94
OTHER EXPENSES
Amortization 1,402.52
Depreciation 1,107.30
Total Other Expenses 2,509.82
NET OTHER INCOME -647.88
NET INCOME $ -658,992.50
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WeeCare, Inc. 5/8
Balance Sheet
As of June 30, 2023
Total
ASSETS
Current Assets
Bank Accounts
Chase - Checking 6756 0.00
First Republic - Checking 8054 980,969.38
First Republic - MM 0211 7,236.18
FRB- ICS Sweep Account 2,875,125.24
Stripe 284,815.36
Total Bank Accounts 4,148,146.16
Accounts Receivable
Accounts Receivable (A/R) 449,318.53
Total Accounts Receivable 449,318.53
Other Current Assets
Accrued Revenue 168,766.00
Clearing Account - Admin 0.00
Deferred Taxes - R & D Credit 87,681.00
Escrow Accounts - Backup Credits 347,697.30
Payroll Clearing 3,613.92
Prepaid Expenses 102,571.26
Refundable Taxes 35,330.64
Subsidiary Receivable 161,859.60
Uncategorized Asset 0.00
Undeposited Funds 26,500.00
Total Other Current Assets 934,019.72
Total Current Assets 5,531,484.41
Fixed Assets
Computers 175,500.96
Furniture & Fixtures 0.00
Office Equipment 0.00
z-Accumulated Depreciation -41,078.32
Total Fixed Assets 134,422.64
Other Assets
Deposits 12,100.00
Intangible Assets 129,347.87
Total Other Assets 141,447.87
TOTAL ASSETS $5,807,354.92
LIABILITIES AND EQUITY
Liabilities
Current Liabilities
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WeeCare, Inc. 6/8
Total
Accounts Payable
Accounts Payable (A/P) 34,157.00
Total Accounts Payable 34,157.00
Credit Cards
Brex 4,388.18
Jesse Forrest 1237 0.00
Jessica Chang 7487 872.80
Matt Reilly 2750 181.75
Total Credit Cards 5,442.73
Other Current Liabilities
Accrued Expenses 203,246.98
Deferred Income 1,296,131.57
Due to Employees 208.53
Due to MainStreet - R & D Credit 0.00
Employer Benefit Liabilities 0.00
Payroll Tax Payable 86.86
Tax deferral 0.00
Total Other Current Liabilities 1,499,673.94
Total Current Liabilities 1,539,273.67
Long-Term Liabilities
SAFE 2 NOTE 0.00
SAFE Notes Payable 0.00
SBA PPP Loan 0.00
Total Long-Term Liabilities 0.00
Total Liabilities 1,539,273.67
Equity
Common Stock 5,230.54
Opening Balance Equity 0.00
Owner's Pay & Personal Expenses 0.00
Preferred Stock 22,131,491.46
Prior Period Adjustment 451,700.62
Retained Earnings -14,768,186.66
Net Income -3,552,154.71
Total Equity 4,268,081.25
TOTAL LIABILITIES AND EQUITY $5,807,354.92
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WeeCare, Inc. 7/8
Statement of Cash Flows
June 2023
Total
OPERATING ACTIVITIES
Net Income -658,992.50
Adjustments to reconcile Net Income to Net Cash provided by operations:
Accounts Receivable (A/R) -112,330.78
Accrued Revenue -68,129.00
Escrow Accounts - Backup Credits -23,365.62
Payroll Clearing -3,613.92
Prepaid Expenses 3,174.68
Subsidiary Receivable -63,578.92
z-Accumulated Depreciation 327.92
Intangible Assets:z-Accumulated Amortization 1,402.52
Accounts Payable (A/P) -43,020.59
Brex -4,675.78
Jessica Chang 7487 593.37
Matt Reilly 2750 41.76
Accrued Expenses -2,944.64
Accrued Expenses:Accrued Payroll -221,637.67
Deferred Income:Corp Benefits Advance Payments 96,354.62 Total Adjustments to reconcile Net Income to Net Cash provided by operations: -441,402.05 Net cash provided by operating activities -1,100,394.55
INVESTING ACTIVITIES
Computers -2,490.05
Net cash provided by investing activities -2,490.05
FINANCING ACTIVITIES
Common Stock 393.66
Prior Period Adjustment -2,554.38
Net cash provided by financing activities -2,160.72
NET CASH INCREASE FOR PERIOD -1,105,045.32
Cash at beginning of period 5,279,691.48
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WeeCare, Inc. 8/8
Total
CASH AT END OF PERIOD $4,174,646.16
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Program Staff and Job Descriptions
Program Director
Oversees the successful implementation of the BOOST program, including process refinement and ongoing support to external partners. Responsible for monitoring, data collection, and reporting within compliance with program requirements.
Staff: Judy Ahumada
Experience:
● Program Director, Upwards (2023-Present)(JAhumada Resume (6)) ● Director of Programs, Technovation Girls (2019-Present)(JAhumada Resume (6)) Community and Engagement Specialist
Leads community outreach and engagement efforts to increase provider participation and build valuable partnerships for the BOOST program. Responsible for creating and managing community relationships.
Staff: Emerald Carroll
Experience:
● Community and Engagement Specialist, Upwards (2022-Present) Care Specialist
Focuses on quality improvement and provider support. Closely monitors quality and safety, conducts assessments, and assists with resources and training.
Staff: Starlynn Perez
Experience:
● Care Specialist, Upwards (2023-Present)
● Owner/Operator, Pat-a-Cake Preschool (2019-2023)
● Early Intervention Specialist, About The Kids (2018-2019) Care Specialist
Focuses on quality improvement and provider support. Closely monitors quality and safety, conducts assessments, and assists with resources and training.
Staff: Alex Estrada
Experience:
● Lead Hospital Liaison Supervisor, St. Francis Medical Center (2016-Present) ● Family Service Specialist Manager, Human Services Association (2015-2016)
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Enrollment Specialist
Manages intake and participant tracking for the BOOST program. Ensures a seamless process for eligibility verification and matches providers with appropriate support services.
Staff: Kay Oliva
Experience:
● Enrollment Specialist, Upwards (2024-Present)
● Bilingual Administrative Assistant, Thyme Care (2024) Finance Specialist
Ensures the fiscal integrity of the BOOST program. Responsible for overseeing financial processes, budgeting, and compliance with audit and grant requirements.
Staff: Karan Malhotra
Experience:
● Controller, Upwards (2024-Present)
● Senior Manager, Accounting, GoodRx (2022-2023)
Product and Technical Support
Leads product development and technical support for digital tools related to the BOOST program. Manages the development of tools that streamline project management and grant reporting.
Staff: Kevin Pedronan
Experience:
● Senior Product Manager, Upwards (2021-Present)
● Software Engineer, Tradesy (2015-2017)
Communication and Education Specialist
Responsible for marketing and outreach efforts to increase program awareness and engage both providers and families. Leads communication strategies for the BOOST program.
Staff: Saphira Howell
Experience:
● Director of Marketing, Upwards (2022-Present)
● Digital Marketing Coordinator, Gem (2018-2019)
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BOOST Program Budget
Source Program
Program Budget CDBG Upwards Total
Personnel
Salary $ 47,280 $47,280
Fringe $ 720 $ - $720
Personnel Total $ 48,000 $ - $48,000
Non-Personnel
Training Materials $ - 2,880 $ 2,880
Equipment $ - 1,920 $ 1,920
Marketing for Providers $ - 2,316 $ 2,316
Marketing for Families for
Providers $ - 480 $ 480
Cost of Payments $ - 2,224 $ 2,224
Technology Cost $ - 300 $ 300
Office Supplies - Program $ - 96 $ 96
Non-Personnel Total $ - $ 10,216 $10,216
Grand Total $48,000 $10,216 $58,216
CDBG Upwards Total
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Provider Map
6.1.b
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Organization Chart | Entire Agency
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Upwards’ Board of Directors
Name & Address Position Profession/
Affiliation
Term Start
Date
Term End
Date
Jessica Chang
Address: C/O Upwards, Inc.
4223 Glencoe Ave, Ste C125
Marina Del Rey, CA 90292
President,
Secretary,
Treasurer
CEO of
Upwards Sept 2017 N/A
Anna Barber
Address: C/O Upwards, Inc.
4223 Glencoe Ave, Ste C125
Marina Del Rey, CA 90292
Director Partner at
M13 Feb 2022 N/A
Jesse Forrest
Address: C/O Upwards, Inc.
4223 Glencoe Ave, Ste C125
Marina Del Rey, CA 90292
Director CTO of
Upwards Sept 2017 N/A
Richard Kerby
Address: C/O Upwards, Inc.
4223 Glencoe Ave, Ste C125
Marina Del Rey, CA 90292
Director
Co-Founder
of Equal
Ventures
Feb 2021 N/A
The Board of Directors meets on a quarterly basis.
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Agenda #: 7.1
Meeting Date: January 21, 2025
TO: Honorable Mayor and Members of the City Council
FROM: Daniel Fox, City Manager
TITLE: TRANSMITTAL OF THE FISCAL YEAR 2023/24 ANNUAL
COMPREHENSIVE FINANCIAL REPORT (ACFR).
STRATEGIC
GOAL: Responsible Stewardship of Public Resources
RECOMMENDATION:
Receive and File the Fiscal Year 2023/24 Annual Comprehensive Financial Report.
FINANCIAL IMPACT:
None.
BACKGROUND:
The Fiscal Year (FY) 2023/24 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 LSL, has prepared the FY 2023/24 Annual Comprehensive Financial Report (ACFR). The City’s Audit Subcommittee, which is comprised of Mayor Chia Yu Teng and Mayor Pro Tem Steve Tye, met on January 15, 2025 with the City Manager, Finance Director and an LSL representative 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, 2024. The auditors indicated that there were no disagreements with management while completing their audit, and that they found no instances of material weaknesses in the City’s internal controls and no instances of non-compliance with certain provisions of laws, regulations, contracts or grants, which could have a material effect on the determination of financial statement amounts. In other words, the City has received a clean audit with no findings.
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
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Information, and the Government-wide Financial Statements which include the Statement of Net Position and Statement of Activities. A copy of the FY 2023/24 ACFR is included as Attachment 1.
ANALYSIS:
Revenues
Citywide revenues for FY 2023/24 from all sources (i.e., all funds) were $45.0 million, which exceeded last year’s total by $0.5 million (or 1.0%).
General Fund revenues were $33.1 million, a decrease of $0.2 million (or -0.7%) from the prior year, yet exceeded the Revised Budget of $31.9. million as a result of outperforming investment returns offset by underperforming sales tax receipts.
Expenditures
Citywide expenditures for all City programs and activities in FY 2023/24 totaled $40.0 million, an increase of $2.5 million over the previous year (or 6.8%).
General Fund expenditures for FY 2023/24 were $33.2 million, an amount that was $5.2 million below the Revised Budget of $38.4 million. Of this amount, $2.4 million of encumbered expenses was appropriated for ongoing programs, initiatives and Capital Improvement Projects that were still underway as of June 30, 2024. These encumbered funds will be carried over and set aside for use in the current FY 2024/25.
Reserve Balances
Taken in aggregate, fund balances for all governmental funds were $66.0 million at the end of FY 2023/24, an increase of $2.8 million compared to FY 2022/23. Of this total, $34.5 million in reserves belong to the City’s General Fund which may be used to meet the City’s ongoing obligations to its citizens and creditors.
The total General Fund reserve balance of $34.5 million represents a decrease of $101 thousand. This is a favorable result considering the Revised Budget assumed an operating deficit of -$6.5 million in order to fund one-time projects. A history of
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governmental fund balances for the prior 10 years is shown below. More information on reserve balances can be found in Note 11 of the ACFR and in the Statistical Section.
Reserve Funding
The FY 2023/24 ACFR includes the fund balance reserve reporting methodology set forth in GASB Statement No. 54. It is a long-term goal to of the City to build unrestricted reserve funds to provide flexibility, respond to emergencies, fund new projects and replace and maintain facilities, capital equipment and assets. Therefore, the City Council approved an updated Fund Balance and Reserves Policy on August 20, 2019 (Res. No. 2019-36) which established that an amount of no less than 25% of General Fund expenditures be set aside as a formal commitment of fund balance to be used in the event of a Federal, State or Local emergency.
At June 30, 2024, the amount committed to emergency contingencies totals $8,217,405 (25% of the FY 2024/25 Adopted General Fund Budget). This amount is included within the $34.5 million General Fund reserve balance noted above and is highlighted separately in the below schedule which shows balances for key operating reserves.
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As shown in the table above, as of June 30, 2024, the total Unassigned portion of the General Fund Reserve decreased -$1.3 million. This was mainly the result of funding other key reserve funds and General Fund reserve categories throughout the fiscal year. For example, Unassigned Reserves were utilized to shift an additional $236.2 thousand to the Contingency Reserve (25%), and an additional $763.5 thousand was shifted from the Unassigned Reserves to the Capital Improvement Projects Reserve to ensure adequate funding for ongoing capital improvement projects. In addition to this, some Unassigned Reserves were used to transfer $1.2 million to both the Park Development and Building Maintenance & Replacement Funds ($2.4 million total) in early 2024 pursuant to the City’s Fund Balance and Reserves Policy. Total Transfersout were for FY 2023/24 were $6.4 million (see Statement of Revenues, Expenditures, and Changes in Fund Balances on ACFR p. 24 for additional information).
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, 2024 was $1,386,464. However, when taking into account the City’s OPEB trust fund balance of $782,823 (57% of liability) held with the California Employers’ Retiree Benefit Trust (CERBT) the net liability reduces to $603,641. Additional funding
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in the amount of $313,523 (23% of liability) is also set aside in an OPEB Reserve fund (see table above) held by the City for future contributions to the trust, for a total funding status of 80%, which is an increase from the 74% funding status as of the prior year ending June 30, 2023, and a significant improvement from the 71% funding status the year ending June 30, 2022.
This funding level is considered quite favorable when compared to other cities and meets the City’s desired 80% funding status established in the City’s Fund Balance and Reserves Policy.
Pension Liability
GASB Statement No. 68 requires the inclusion of Net Pension Liability in the Statement of Net Position. As of June 30, 2024, the City reported a total net pension liability of $8,772,989 (an increase from the prior year amount of $7,903,769). As of the most recent valuation date of June 30, 2023, the City’s miscellaneous plan is approximately
75.4% funded, and the PEPRA Miscellaneous plan is 87.0% funded. Both funding amounts have remained flat year-over-year and are favorable when compared to other cities. Changes in the total net pension liability are mostly attributable to the market rate of return on the statewide portfolio managed by CalPERS. More information on pensions may be found in Note 8 of the ACFR.
Excellence in Financial Reporting
The Finance Department will submit the FY 2023/24 ACFR to the Government Finance Officers Association (GFOA) for consideration to receive the Certificate of Achievement for Excellence in Financial Reporting program. The City of Diamond Bar has been honored to receive this award for the past twenty-eight consecutive years.
PREPARED BY:
REVIEWED BY:
Attachments:
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1. 7.1.a City of Diamond Bar FY 2023/24 Annual Comprehensive Financial Report (ACFR)
7.1 Packet Pg. 156
Annual Comprehensive
Financial Report
Year ending June 30, 2024
7.1.a
CITY OF DIAMOND BAR, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Prepared by:
Finance Department
7.1.a
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7+,63$*(,17(17,21$//</()7%/$1.
7.1.a
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CITY OF DIAMOND BAR, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Table of Contents
Page(s)
INTRODUCTORY SECTION
Letter of Transmittal ..................................................................................................................................................... i GFOA Certificate of Achievement for Excellence in Financial Reporting ................................................................... v Organization Chart ..................................................................................................................................................... vi List of Elected and Administrative Officials .............................................................................................................. vii
FINANCIAL SECTION
Independent Auditors’ Report .................................................................................................................................... 1 Management's Discussion and Analysis (Required Supplementary Information) ..................................................... 5
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements
Statement of Net Position ........................................................................................................................... 19 Statement of Activities ................................................................................................................................ 21 Fund Financial Statements
Balance Sheet – Governmental Funds ...................................................................................................... 22 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ................................................................................................................. 23 Statement of Revenues, Expenditures, and Changes in Fund Balances .................................................. 24 Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balances of the Governmental Funds to the Statement of Activities ................................................ 25 Statement of Net Position – Proprietary Funds .......................................................................................... 26 Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Funds ...................................................................................................................... 27 Statement of Cash Flows – Proprietary Funds ........................................................................................... 28 Notes to Basic Financial Statements ............................................................................................................. 31
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CITY OF DIAMOND BAR, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Table of Contents
Page(s)
REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Information:
Budgetary Comparison Schedule – General Fund ................................................................................. 59 Budgetary Comparison Information:
Budgetary Comparison Schedule – Traffic Improvement Fund ............................................................. 60 Schedule of Proportionate Share of the Net Pension Liability ........................................................................ 61 Schedule of Changes in the Net OPEB Liability and Related Ratios ............................................................. 62 Schedule of Plan Contributions – Pension ..................................................................................................... 64 Schedule of Contributions – OPEB ................................................................................................................. 64 Notes to Required Supplementary Information .............................................................................................. 65
SUPPLEMENTAL INFORMATION
Combining Balance Sheet .............................................................................................................................. 66 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ................................................................................................................................................ 74 Budgetary Comparison Schedules - Special Revenue Funds:
State Gas Tax Fund .................................................................................................................................... 82 Proposition A Transit Fund .......................................................................................................................... 83 Proposition C Transit Fund ......................................................................................................................... 84 Integrated Waste Management Fund .......................................................................................................... 85 Sewer Mitigation Fund ................................................................................................................................. 86 Air Quality Improvement Fund ..................................................................................................................... 87 Measure M Local Return Fund .................................................................................................................... 88 Road Maintenance & Rehab Fund .............................................................................................................. 89 Trails & Bikeways Fund ............................................................................................................................... 90 Beverage Center Recycling Grant Fund ..................................................................................................... 91 Used Oil Block Grant Fund .......................................................................................................................... 92 Park and Facility Development Fund........................................................................................................... 93 Community Development Block Grant (CDBG) Fund ................................................................................ 94 Citizens Option for Public Safety (COPS) Fund .......................................................................................... 95 California Law Enforcement Equipment Program (CLEEP) Fund ............................................................... 96 Landscape Maintenance District Fund ........................................................................................................ 97 Measure R Local Return Fund .................................................................................................................... 98 PEG Fees Fund ........................................................................................................................................... 99 Waste Hauler Fund .................................................................................................................................... 100 CASP Fees (SB1186) ................................................................................................................................ 101 Measure A Neighborhood Park Acts ......................................................................................................... 102 Street Beautification Fund ......................................................................................................................... 103 Measure W Return Fund ........................................................................................................................... 104 Hazard Mitigation Grant Fund ................................................................................................................... 105 Homelessness Response .......................................................................................................................... 106
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CITY OF DIAMOND BAR, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Table of Contents
Page(s)
SUPPLEMENTAL INFORMATION (Continued)
Budgetary Comparison Schedule – Capital Projects Fund:
Capital Improvement Funds ...................................................................................................................... 107 Budgetary Comparison Schedule – Debt Service Fund:
Public Financing Authority ......................................................................................................................... 108 Internal Service Funds:
Combining Statement of Net Position ........................................................................................................... 109 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position ......................................................................................................................................... 110 Combining Statement of Cash Flows ........................................................................................................... 111
STATISTICAL SECTION
Financial Trends:
Net Position by Component - Last Ten Fiscal Years .................................................................................... 115 Changes in Net Position - Last Ten Fiscal Years ......................................................................................... 116 Fund Balances of Governmental Funds - Last Ten Fiscal Years ................................................................. 118 Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years .............................................. 120 Revenue Capacity:
Property Tax Dollar Breakdown .................................................................................................................... 122 Assessed and Estimated Actual Value of Taxable Property - Last Ten Fiscal Years .................................. 123 Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years ........................................................... 124 Top 10 Property Taxpayers - Current Fiscal Year and Nine Fiscal Years Ago ............................................ 125 Property Tax Levies and Collections - Last Ten Fiscal Years ...................................................................... 126 Debt Capacity:
Ratios of Outstanding Debt by Type - Last Ten Fiscal Years....................................................................... 127 Direct and Overlapping Debt ........................................................................................................................ 128 Computation of Legal Debt Margin - Last Ten Fiscal Years ......................................................................... 129 Demographic and Economic Information:
Demographic and Economic Statistics - Last Ten Calendar Years .............................................................. 130 Taxable Sales by Category - Current Fiscal Year and Nine Fiscal Years Ago ............................................ 132 Operating Information:
Full-Time Equivalent City Employees by Function - Last Ten Fiscal Years ................................................. 134 Operating Indicators by Function - Last Ten Fiscal Years ............................................................................ 135 Capital Asset Statistics by Function - Last Ten Fiscal Years ....................................................................... 136
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City of Diamond Bar
21810 Copley Drive | Diamond Bar, CA 91765-4178
909-839-7000 | Fax 909-861-3117
www.DiamondBarCA.gov
Chia Yu Teng
Mayor
District 4
Steve Tye
Mayor Pro Tem
District 1
Andrew Chou
Council Member
District 3
Stan Liu
Council Member
District 5
Ruth M. Low
Council Member
District 2
January 10, 2025
To the Honorable Mayor, Members of the City Council
and the Residents of the City of 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, 2024. 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, 2024, 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, 2024, were fairly presented in conformity with GAAP. The independent auditor’s report is presented as the first component of the financial section of this report.
GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement 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. i
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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 by districts 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 Tem 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 law enforcement services, animal services, building and safety services, engineering, road maintenance and landscape maintenance.
The Los Angeles County Fire District provides fire protection, which is independent of the City. 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
The Adopted FY 2024/25 Budget offers a positive outlook and continues to provide for 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.
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Aside from modest increases to key revenue sources, management remains cautious and conservative in budgeting due to ongoing pressure from rising costs driven by a competitive labor market, increased prices for materials and service delivery, higher fuel prices, and uncertainty related to the future of interest rates. Importantly, the proposed budget implements the various objectives and priorities of the City Council guided by the adopted FY 2024-2027 Strategic Plan.
Economic Development continues to be an area of priority for the City. Accordingly, the FY 2024/25 Budget incorporates resources dedicated to continue planning efforts to create a pedestrian-oriented and walkable Town Center and programs to retain current businesses and attract new businesses that increase the City’s employment base and generate revenue. In addition, efforts are underway to establish a “Shop Diamond Bar First, Keep It Local” campaign and a local rewards program to encourage residents to invest in their community through supporting local businesses.
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, 2023. 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 annual comprehensive financial report (ACFR), 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-nine consecutive years (fiscal years ended 1995 through 2023). 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 economic conditions. iii
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Contracted services include law enforcement 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, building and safety administration, 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, administrative management, human resources and risk management, information systems and economic development. 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.
I would like to thank Jason Jacobsen, Finance Director, for his prudent fiscal stewardship.
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 Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2023
Executive Director/CEO
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OFFICIALS OF THE CITY OF DIAMOND BAR
As of December 3, 2024
City Council
Chia Yu Teng, Mayor
Steve Tye, Mayor Pro Tem
Andrew Chou, Council Member
Ruth M. Low, Council Member
Stan Liu, Council Member
Administration and Department Heads
City Manager Dan Fox
Assistant City Manager Ryan McLean
City Clerk Kristina Santana
Director of:
Community Development Greg Gubman
Finance Jason Jacobsen
Information Systems Ken Desforges
Parks & Recreation Ryan Wright
Public Works David Liu
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LSLCPAS.COM
INDEPENDENT AUDITORS’ REPORT
To the Honorable Mayor and Members of the City Council
City of Diamond Bar, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Diamond Bar, California (the “City”), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2024, and the respective changes in financial position, and, where applicable, cash flows thereof, for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
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To the Honorable Mayor and Members of the City Council
City of Diamond Bar, California
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
x Exercise professional judgment and maintain professional skepticism throughout the audit. x Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. x Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, budgetary comparison information, and required pension and other postemployment benefits schedules, as listed on the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 2 7.1.a
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To the Honorable Mayor and Members of the City Council
City of Diamond Bar, California
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying combining and individual fund financial statements and schedules (“supplementary information”) are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements.
The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 10, 2025, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.
Irvine, California
January 10, 2025
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CITY OF DIAMOND BAR
MANAGEMENT’S DISCUSSION AND ANALYSIS
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, 2024. 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 from all sources totaled $44,954,618, an increase of 1.0% from the prior year.
x The total cost of all City programs totaled $39,993,477 an increase of 6.8% from the prior year.
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 $399,708,488 (net position), an increase of $5.0 million from the prior year. Of this amount, $36,631,555 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 $65,965,883, an increase of $2.8 million in comparison with the prior year. Approximately $36.6 million of the $65.9 million is unrestricted and available for spending at the City’s discretion, including amounts assigned and committed by city council action. x At the end of the current fiscal year, the Unassigned Fund Balance of the General Fund was $21,674,550 which represents a $1.3 million decrease from the prior year amount of $22,959,067. The Unassigned Fund Balance is in addition to a $8,217,405 reserve for emergencies/contingencies as established by Council resolution and $2,072,420 committed to capital projects for City parks and facilities. The reduction in General Fund Unassigned Fund Balance was mainly due to transferring funds to these two reserves.
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 statements, 2) fund financial statements, and 3) notes to basic financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.
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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. These statements include the statement of net position and the statement of activities.
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 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. A reconciliation to facilitate a comparison between governmental funds and governmental activities is located on page 25 of the financial statements. 6 7.1.a
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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. The governmental funds balance sheet can be found on page 22 of the financial statements, and the governmental funds statement of revenues, expenditures, and changes in fund balances can be found on page 24 of the financial statements.
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 on page 59.
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 Basic 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
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, 2024, the City of Diamond Bar’s net position (total assets and deferred outflows less total liabilities and deferred inflows) was $399,708,488 (see Table 1 below).
By far the largest portion of the City’s net position (85%) is its investment in capital assets (e.g., land, buildings, infrastructure, machinery, equipment, and construction in progress), net of the related outstanding debt used to acquire those assets. The City of Diamond Bar uses these capital assets to provide services to its citizens; consequently, these assets are not available for future spending. Although the City’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. As shown in Table 1 below, the City’s investment in capital assets (net of related debt) is $331,125,815 which represents a decrease of approximately $482 thousand from the prior year. This decrease is a result of 7 7.1.a
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additional investments in capital assets of $8.8 million, less an increase in liabilities used to finance the capital assets in the amount of $1.6 million and $7.7 million in depreciation expense (see note 5 Capital Assets for more information).
The City’s total liabilities are $27,692,718 which is an increase of $2.8 million due largely to increases in accounts payable at year-end in the amount of $3.4 million and net pension liability in the amount of $870 thousand (this amount fluctuates with the annual returns of the California Public Employees’ Retirement System), offset by various reductions. The City’s restricted net position increased by $2.6 million from last year. This is mostly attributable to the unspent portion of restricted revenues received for highways and streets in non-major special revenue funds. These funds are accumulated to fund large capital projects and, once appropriated, can take several years to fully expend.
Table 1
CITY OF DIAMOND BAR
Statement of Net Position
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. The unrestricted net position increased by $2.8 million. This is due to several factors, but mainly the intentional accumulation of reserves for various city purposes pursuant to the City’s reserve policy.
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Governmental Activities and 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 activities that caused the change.
Overall, the City ended the year with a $5.0 million increase to its net position, compared to an increase of $7.1 million the prior year. Many of the reasons leading to these results have already been discussed, but some of the more notable factors are discussed below.
Table 2
CITY OF DIAMOND BAR
Changes in Net Position
2024 2023
Revenues:
Program Revenues:
Charges for services $ 8,138,692 $ 7,983,986
Operating grants and contributions 7,570,259 9,630,820
Capital grants and contributions 96,569 853,518
General Revenues:
Property taxes 13,963,044 13,650,877
Transient occupancy taxes 1,499,045 1,462,904
Sales taxes 6,467,915 6,598,953
Franchise fees 1,628,505 1,687,104
Other taxes 1,620,453 1,540,855
Motor vehicle in lieu 67,901 56,347
Use of money & property 3,880,104 863,861
Other 22,131 166,330
Total Revenues 44,954,618 44,495,555
Expenses
General government 8,332,738 8,377,284
Public safety 8,783,229 8,149,425
Community development 3,830,323 3,663,339
Parks & recreation 4,258,559 4,481,255
Public works 14,661,974 12,621,030
Interest and fiscal charges 126,654 145,302
Total Expenses 39,993,477 37,437,635
Increase (Decrease) in net position 4,961,141 7,057,920 Net position - beginning 394,747,347 387,689,427
Net Position - ending $ 399,708,488 $ 394,747,347
Governmental Activities
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General Revenues
As show in Table 2 above, total revenues for all governmental activities were $44,954,618.
This is approximately $460 thousand, or 1%, higher than the prior year. Revenues remained largely flat and were supported by significant increases in investment earnings in the amount of $3.9 million as compared to $860 thousand the prior year, offsetting a
significant reduction of one-time monies in the amount of $3.4 million from the American Rescue Plan Act (ARPA)
received the prior year. Revenues from property taxes
and transient occupancy taxes increased by 2.3% and
2.5% respectively, while sales tax revenues dipped slightly by -2.0%.
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As mentioned, revenues from the use of
money & property demonstrated
remarkable improvement, ending the
year with $3.9 million. Total revenue
from the use of money and property
reflects total investment earnings of
$2.8 million plus unrealized gains in the
amount of $1.1 million; such gains would
only be realized were the portfolio liquidated at current market valuations as of June 30, 2024 (see table above for year-over year changes). It should be noted that while year-over-year interest earnings increased by approximately $800 thousand, the $3.0 million net increase in this category is mostly attributable to interest rate volatility resulting in unrealized gains for year. As interest rates rose the prior FY 2022/23, the City’s portfolio experienced an unrealized loss. Those higher rates were then locked in as new investments were purchased, and as rates subsequently dropped there was an unrealized gain on the portfolio for FY 2023/24, showcasing the responsiveness of the City’s actively managed investment portfolio to market dynamics.
Governmental Expenses
The FY 2023/24 budget was developed with the intention of expanding programs and services across the organization, in particular in the General Fund. As such, fiscal year budgeted and actual expenditures were higher in FY 2023/24 than in FY 2022/23.
Specifically, the revised FY 2023/24 General Fund budget totaled $37.3 million compared to the FY 2022/23 revised budget of $32.8 million.
In addition to expanding programs and services, the City also increased appropriations to its Capital Improvement Program in order to improve facilities and maintain key infrastructure, as well as advance deferred maintenance. In FY 2020/21, the City had to scale back its capital program due to reduced revenues largely tied to the pandemic.
In FY 2021/22, the City’s annual Capital Improvement Program increased from $3.5 million to $7.5 million. In FY 2022/23, the Capital Improvement Program increased to $16.1 million.
And in FY 2023/24 the Capital Improvement Program increased to $22.6 million.
While not all of the budget is expended within each year of appropriation, and much of the funding comes from restricted revenues and grants, the growth nonetheless helps explain the increases in the overall spending that occurred generally throughout all categories, most notably public works expenditures which totaled $14.6 million as compared to $12.6 million the prior year.
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City Reserves
In 2011 the City Council adopted Resolution No. 2011-26 establishing policies related to fund balance and reserves. These policies were amended in August of 2019 with the adoption of Resolution No. 2019-36. In general, reserves are intended to serve a variety of goals and purposes. One of the key reserves set forth in the City’s reserve policies is for emergencies, such as natural disasters (earthquakes, flooding, wildfires, etc.), or unexpected events and circumstances that impact the City’s finances. The recent global pandemic is an excellent example of this. Another purpose of reserves is to set aside funds for the replacement of equipment, vehicles, facilities, and other capital needs. The accumulation of such funds over time minimizes the financial burden and impacts of funding these types of capital items, which often are very expensive, in a single year.
The degree to which a city has set aside reserves for the purposes noted above is an important measure of a city’s financial health. To that end, the City’s reserve policies establish the following reserves:
1. Contingency Reserve – No less than 25% of the adopted budget General Fund expenditures to provide for economic uncertainties, local emergencies or disasters, and other financial hardships or downturns in the local economy, including unforeseen operating or capital needs and cash flow requirements. 12 7.1.a
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2. Other Post-Employment Benefit (OPEB) Reserve Fund – To cover the projected cost of future retiree benefits, the City will maintain a reserve so that the combined amount of the reserve and funds held in an OPEB trust are no less than 80% of the total OPEB liability based on the most recent actuarial valuation.
3. Building Facility and Maintenance Fund – The City will make annual contributions to this fund from the General Fund of no less than $100,000 to provide for the future replacement of systems and equipment at City Hall, the Diamond Bar Center, and other City buildings and facilities. In addition, the City will transfer 40% of the General Fund year-end surplus after funding the other reserves described in this section.
4. Vehicle Maintenance and Replacement Fund – To provide funding for the timely replacement of vehicles and related equipment with an individual cost of $10,000 or more, the City will annually make a contribution from its General Fund to the Vehicle Maintenance and Replacement Fund equal to its estimated operating costs plus depreciation net of any interest earnings and proceeds from the sale of assets.
5. Technology Reserve Fund – The City will maintain a technology reserve fund to accumulate funds for the replacement of essential technology systems and equipment. The annual contribution from the General Fund will be no less than $100,000.
6. Park Development Fund – This fund provides for the development and enhancement of the City’s parks and facilities. The City will transfer 40% of the General Fund year-end surplus after funding the other reserves described in this section.
The aforementioned reserves with amounts are listed below in Table 3 along with other highlighted reserves.
See note 11 Classification of Fund Balance for more information. 13 7.1.a
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Table 3
CITY OF DIAMOND BAR
Changes in Key Reserves
The most striking thing to note from Table 3 above is that total reserves for these funds increased by $1,709,584 (or 4.3%) to a total of $41,289,564. It is important to note that all of these individual reserves ultimately derive from the General Fund, either from the allocation of year-end surpluses or annual contributions pursuant to the reserve policies summarized earlier.
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 23 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. 2024 2023 Change
General Fund
Committed Reserves
Contingency Reserve $ 8,217,405 $ 7,981,243 $ 236,162
Assigned Reserves
OPEB Reserve 313,523 291,182 22,341
Technology Reserve 695,389 591,346 104,043
Capital Improvement Projects 2,072,420 1,308,920 763,500 Tres Hermanos Conservancy Reserve 6,910 6,910 -
General Plan Update Reserve 453,782 518,504 (64,722)
Law Enforcement Reserve 1,066,070 941,362 124,708
Unassigned Reserve 21,674,550 22,961,129 (1,286,579)
Total General Fund 34,500,049 34,600,596 (100,547)
Park Development Fund
Unrestricted Reserve 2,535,198 1,567,641 967,557
Vehicle Maintenance & Replacement Fund
Unrestricted Reserve 381,674 316,864 64,810
Building Maintenance & Replacement Fund
Unrestricted Reserve 2,280,042 1,062,451 1,217,591
Computer Equipment Replacement Fund
Unrestricted Reserve 1,541,453 2,032,428 (490,975)
Grand Totals 41,238,416 $ 39,579,980 $ 1,658,436 $
Fiscal Year Ended June 30,
14 7.1.a
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At June 30, 2024, the City of Diamond Bar’s governmental funds reported combined ending fund balances of $65,965,883, an increase of $2.8 million in comparison with the prior year. Of this amount, $21,259,227, or 32.2%, constitutes unassigned fund balances which are available for spending at the government’s discretion. The remainder of the fund balances are either restricted for particular purposes ($31,881,157), committed to contingencies per City policy ($8,217,405), or assigned to a specific purpose ($4,608,094).
The balance sheet for governmental funds is presented on page 22 of the financial statements.
The General Fund, which is included as a governmental fund, is the main operating fund of the City. It is where most traditional services associated with local government, including public safety, recreation, development services, economic development, and public works. The services are funded primarily from unrestricted tax revenues, such as taxes and charges for services. At the end of the 2023/24 fiscal year, the unassigned fund balance of the General Fund was $21,674,550, while the total fund balance was $34,500,049; this represents a decrease of -$100,547 in total fund balance from last year as opposed to a planned budgetary deficit of -$6.6 million. The factors leading to the decrease are largely the same as that of the governmental activities, and can be explained by flat revenues supported by increases to investment earnings, offset by with slight increases in operational expenses, mainly those related to public safety, and increased contributions to the City’s Capital Improvement Program in the amount of $1.3 million as compared to $1.0 million the prior year (see Statement of Revenues, Expenditures, and Changes in Fund Balances on page 24 for more information). A budget-to-actuals comparison for the General Fund is available within the Required Supplementary Information found on page 59.
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 of $21.7 million represents 65% of total General Fund expenditures, including transfers out, while total fund balance of $34.5 million represents 104% of the same amount.
The Traffic Improvement Fund is used to account for funds which have been received from development projects and designated by the City Council for traffic mitigation projects. Total revenues for FY 2023/24 were $214,439 and there were no expenditures. As a result, the ending fund balance for the Traffic Improvement Fund increased by $214,439.
The Capital Improvement Fund is used to account for major capital projects included in the annual Capital Improvement Program. Projects are funded by multiple funding sources including grants, restricted revenues, and the general fund. Total expenditures for FY 2023/24 were $8,146,443. Total revenues and transfers-in were $8,216,426. As a result, the ending fund balance for the Capital Improvement fund increased by $69,983. 15 7.1.a
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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, 2024 amounts to $340,729,351 (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 4
CITY OF DIAMOND BAR
Capital Assets (net of depreciation)
The City’s capital assets increased in value by $1.1 million during FY 2023/24. This increase was due to $8.8 million in new assets, mostly attributed to construction in progress, offset by $7.7 million in depreciation expense.
Construction in progress at the end of the year included projects in various stages of design or construction. Virtually all of the $5.2 million of construction in progress relates to streets improvement projects, including both residential and arterial roadways.
See note 5 Capital Assets for more information.
Long-term debt – At the end of the current fiscal year, the City of Diamond Bar’s total long-term debt totaled $6,380,321, which includes outstanding bonds payable and accrued compensated absences as shown in Table 5 below. 16 7.1.a
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Table 5
CITY OF DIAMOND BAR
Outstanding Long-Term Debt
At June 30, 2024
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 $1,045,321 as of June 30, 2024. 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 note 6 Long-Term Liabilities for more information on long-term debt.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGET AND RATES
The Adopted FY 2024/25 Budget incorporates a positive outlook and continues to expand many City programs and services, advance deferred maintenance and capital improvement projects, and focuses on key initiatives consistent with the City's Long-Term Financial Stability Report and recently adopted 2024-2027 Strategic Plan. The adopted Capital Improvement Program totals $8.2 million in new projects for FY 2024/25 and includes many projects that were in the design phase in FY 2023/24 which will now move to the construction phase in FY 2024/25. The FY 2024/25 Adopted Budget also includes the use of General Fund monies in the amount of $150 thousand for capital improvements, and has a planned use of unassigned reserves in the amount of $145 thousand to fund one-time projects and programs.
Similarly to FY 2023/24, the revenue outlook for FY 2024/25 is reasonably optimistic, with growth in key General Fund revenues—including property taxes and sales taxes— and other taxes expected to be moderate and in line with historic and pre-pandemic growth rates. The Federal Reserve is anticipated to continue cuts to interest rates in early 2025 due to an anticipated slowdown in GDP growth for 2024 compared to 2023, which could positively impact investment holdings.
17 7.1.a
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The continued growth in FY 2024/25 in property tax and sales tax revenues, coupled with prudent investments and fiscal policies, will strengthen the City’s financial position in the year ahead. For these reasons the City continues to stand as a beacon of economic strength in our region. It is management’s belief that the detailed financial statements that follow reflect this collective dedication to the ongoing well-being and prosperity of the Diamond Bar community.
CONTACTING THE CITY’S FINANCIAL MANAGEMENT TEAM
This financial report is designed to provide our residents, 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. 18 7.1.a
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CITY OF DIAMOND BAR, CALIFORNIA
Statement of Net Position
Governmental
Activities
ASSETS
Cash and investments $ 78,964,624
Receivables:
Accounts 361,246
Taxes 1,832,321
Accrued interest 449,667
Due from other governments 838,783
Notes and loans 476,028
Leases 2,343,892
Restricted assets:
Cash with fiscal agent 2,974
Capital assets (not being depreciated/amortized) 277,169,513 Capital assets (net of accumulated depreciation/amortization) 63,559,838 Total assets 425,998,886
DEFERRED OUTFLOWS OF RESOURCES
Pension-related 4,015,168
OPEB-related 178,044
Total deferred outflows of resources 4,193,212
LIABILITIES
Accounts payable 7,196,273
Due to other governments 476,024
Accrued liabilities 578,947
Accrued interest 16,912
Deposits payable 2,551,855
Unearned revenue 148,936
Noncurrent liabilities:
Due within one year:
Compensated absences 300,000
Bonds Payable 505,000
Due in more than one year:
Net pension liability 8,772,989
Net OPEB liability 603,641
Compensated absences 745,321
Bonds Payable 5,796,820
Total liabilities 27,692,718
DEFERRED INFLOWS OF RESOURCES
Pension-related 278,997
OPEB-related 168,003
Lease-related 2,343,892
Total deferred inflows of resources 2,790,892
NET POSITION
Net investment in capital assets 331,125,815
Restricted:
Community development projects 5,846,342
Public Safety 412,824
Public works 23,306,048
Capital Projects 2,382,930
Debt Service 2,974
Unrestricted 36,631,555
Total net position $ 399,708,488
June 30, 2024
See Notes to Financial Statements.
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7+,63$*(,17(17,21$//</()7%/$1.
20 7.1.a
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CITY OF DIAMOND BAR, CALIFORNIA
Statement of Activities
For the Year Ended June 30, 2024
Net (Expenses)
Revenues and
Changes in
Net Position
Operating Capital
Charges for Contributions Contributions Governmental
Expenses Services and Grants and Grants Activities
Functions/Programs:
Primary government:
Governmental activities:
General government $ 8,332,738 $ 267,248 $ 434,678 $ - $ (7,630,812) Public safety 8,783,229 380,424 234,807 - (8,167,998)
Community development 3,830,323 2,624,871 364,599 - (840,853) Parks & recreation 4,258,559 1,608,375 184,000 - (2,466,184) Public works 14,661,974 3,257,774 6,352,175 96,569 (4,955,456) Interest on long-term debt 126,654 - - - (126,654)
Total governmental activities 39,993,477 8,138,692 7,570,259 96,569 (24,187,957) General revenues:
General revenues:
Property taxes 13,963,044
Sales taxes 6,467,915
Transient occupancy taxes 1,499,045
Franchise taxes 1,628,505
Other taxes 1,620,453
Motor vehicle in lieu - unrestricted 67,901
Use of money and property 3,880,104
Other 22,131
Total general revenues 29,149,098
Change in net position 4,961,141
Net position-beginning 394,747,347
Net position-ending $ 399,708,488
Program Revenues
See Notes to Financial Statements.
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CITY OF DIAMOND BAR, CALIFORNIA
Balance Sheet
Governmental Funds
June 30, 2024
Special
Revenue Funds
Capital Projects
Funds
Total Total
Nonmajor Governmental
General Funds Funds
ASSETS
Pooled cash and investments $ 8,306,200 39,049,080 $ 2,882,053 $ 23,468,047 $ $ 73,705,380 Receivables:
Accounts 137,064 - 224,182 - 361,246
Taxes 1,792,529 - - 39,792 1,832,321
Accrued interest 449,667 - - - 449,667
Notes and loans - - - 476,028 476,028
Lease receivables - 2,343,892 - - 2,343,892
Due from other governments - 34,760 36,573 719,104 790,437 Due from other funds - 128,032 - - 128,032
Restricted assets:
Cash and investments with fiscal agents - - - 2,974 2,974 Total assets $ 43,935,024 $ 8,306,200 $ 2,918,626 $ 24,930,127 $ 80,089,977
LIABILITIES
Accounts payable $ - 3,214,088 $ 3,051,237 $ 552,889 $ $ 6,818,214 Accrued liabilities - 527,530 - 49,559 577,089
Retainage payable - - 245,936 2,548 248,484
Unearned revenues - 2,619 - 146,317 148,936
Deposits payable - 2,551,855 - - 2,551,855
Due to other governments - - - 476,028 476,028
Due to other funds - - - 128,032 128,032
Total liabilities 6,296,092 3,297,173 - 1,355,373 10,948,638
DEFERRED INFLOWS OF RESOURCES
Deferred inflows lease related - 2,343,892 - - 2,343,892 Unavailable revenues - 794,991 36,573 - 831,564
Total deferred inflows of resources 3,138,883 - 36,573 3,175,456 -
FUND BALANCES (DEFICITS)
Restricted for:
Community development projects - - 5,846,364 - 5,846,364 Public safety - - - 412,824 412,824
Highways and streets - 8,306,200 - 14,999,848 23,306,048 Capital Projects - - - 2,312,947 2,312,947
Debt service - - - 2,974 2,974
Committed to:
Emergency contingencies 8,217,405 - - - 8,217,405
Assigned to:
Other Post Employment Benefits (OPEB) 313,523 - - - 313,523 Technology Reserve 695,389 - - - 695,389
Capital Improvement Projects 2,072,420 - - - 2,072,420
Tres Hermanos Conservancy 6,910 - - - 6,910
General Plan Update 453,782 - - - 453,782
Law Enforcement Reserve 1,066,070 - - - 1,066,070
Unassigned - 21,674,550 (415,120) (203) 21,259,227
Total fund balances (deficits) 34,500,049 8,306,200 (415,120) 23,574,754 65,965,883 Total liabilities, deferred inflows of resources,
and fund balances (deficits) $ 43,935,024 $ 8,306,200 $ 2,918,626 $ 24,930,127 $ 80,089,977 Traffic
Improvement
Capital
Improvement
See Notes to Financial Statements.
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Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2024
Amounts reported for governmental activities in the Statement of Net Position are different because:
Total fund balances - governmental funds $ 65,965,883
339,351,478
Deferred outflows-pension related 4,015,168 $
Deferred outflows-OPEB related 178,044
Deferred inflows-pension related (278,997)
Deferred inflows-OPEB related (168,003)
Total deferred outflows and inflows related to postemployment benefits 3,746,212 Miscellaneous revenues 831,564
Total other long-term assets 831,564
6,554,034
Bonds payable (5,335,000)
Compensated absences (1,045,321)
Accrued interest payable on long-term debt (16,912)
Net pension liability (8,772,989)
Net OPEB liability (603,641)
Total long-term liabilities (15,773,863)
Bond premiums (966,820)
Total premiums (966,820)
Net position of governmental activities $ 399,708,488
Long-term liabilities that are not due and payable in the current period, and therefore, are not reported in the funds.
Governmental funds report the effect of premiums when debt is first issued, whereas, these amounts are deferred and amortized in the Statement of Activities.
CITY OF DIAMOND BAR, CALIFORNIA
Capital assets, net of accumulated depreciation/amortization, used in governmental activities are not financial resources and, therefore, are not reported in the funds.
Differences between expected and actual experiences, assumption changes and net differences between projected and actual earnings, and contributions subsequent to the measurement date for the postretirement benefits (pension and OPEB) are recognized as deferred outflows of resources and deferred inflows of resources on the Statement of Net Position.
Other long-term assets that are not available to pay for current period expenditures and, therefore, are either labeled unavailable or not reported in the funds.
Internal service funds provide services to other funds on a cost-reimbursement basis. The assets, deferred outflows of resources, liabilities, and deferred inflows of resources of the internal service funds are included in governmental activities in the Statement of Activities.
See Notes to Financial Statements.
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CITY OF DIAMOND BAR, CALIFORNIA
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2024
Special
Revenue
Funds
Capital
Projects
Funds
Total Total
Nonmajor Governmental
General Funds Funds
REVENUES
Taxes $ - 16,323,617 $ - $ 1,319,406 $ $ 17,643,023
Licenses and permits - 1,268,981 - 183,227 1,452,208
Intergovernmental - 8,018,518 307,470 9,211,181 17,537,169 Charges for services - 2,579,437 - 757,983 3,337,420
Use of money and property 214,439 2,510,188 - 1,125,582 3,850,209 Fines and forfeitures - 380,424 - - 380,424
Miscellaneous - 67,397 - 2,453 69,850
Total revenues 31,148,562 214,439 307,470 12,599,832 44,270,303
EXPENDITURES
Current:
General government 7,292,772 - - 27,755 7,320,527
Public safety 8,778,429 - - 4,800 8,783,229
Community development 2,951,791 - - 729,738 3,681,529
Parks and recreation 2,229,336 - - 50,073 2,279,409
Public works 5,515,807 - - 2,752,024 8,267,831
Capital outlay - - 8,146,443 27,413 8,173,856
Debt service:
Principal retirement - - 480,000 - 480,000
Interest and fiscal charges - - - 235,600 235,600
Total expenditures 26,768,135 8,146,443 - 4,307,403 39,221,981 Excess (deficiency) of revenues
over (under) expenditures 4,380,427 214,439 (7,838,973) 8,292,429 5,048,322
OTHER FINANCING SOURCES (USES)
Transfers in - 1,962,348 7,908,956 2,230,600 12,101,904 Transfers out - (6,443,322) - (7,924,187) (14,367,509)
Total other financing sources (uses) (4,480,974) 7,908,956 - (5,693,587) (2,265,605) Net change in fund balances (100,547) 214,439 69,983 2,598,842 2,782,717 Fund balances (deficit)-beginning 8,091,761 34,600,596 (485,103) 20,975,912 63,183,166 Fund balances (deficit)-ending $ 34,500,049 $ 8,306,200 $ (415,120) $ 23,574,754 $ 65,965,883 Traffic
Improvement
Capital
Improvement
See Notes to Financial Statements.
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Reconciliation of the Statement of Revenues, Expenses and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Year Ended June 30, 2024
Amounts reported for governmental activities in the Statement of Activities are different because:
Net change in fund balances - total governmental funds: $ 2,782,717 Capital outlay $ 8,164,153
Depreciation/amortization expense (7,497,330)
Total adjustment 666,823
Earned but unavailable grant revenues 456,557
Total adjustment 456,557
Amortization of bond premiums and discounts 107,424
Principal payments 480,000
Total adjustment 587,424
1,277,313
Accrued interest on long-term debt 1,522
Compensated absences (39,778)
Changes in pension liabilities and related deferred outflows and inflows of resources (757,108) Changes in OPEB liabilities and related deferred outflows and inflows of resources (14,329) Total adjustment (809,693)
Change in net position of governmental activities $ 4,961,141 Internal service funds provide services to other funds on a cost-reimbursement basis. The net revenue of certain activities of internal service funds is reported with governmental activities.
Some expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds.
CITY OF DIAMOND BAR, CALIFORNIA
Governmental funds report capital outlays are expenditures. However, in the Statement of Activities, the cost of these assets is allocated over their estimated useful lives and reported as depreciation/amortization expense. This is the amount by which capital outlays exceeded depreciation/amortization expense in the current period.
Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds.
Bond and other debt proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the Statement of Net Position. Repayment of bond and other debt principal is an expenditure in the governmental funds, but repayment reduces long-term liabilities in the Statement of Net Position. Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the Statement of Activities.
See Notes to Financial Statements.
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CITY OF DIAMOND BAR, CALIFORNIA
Statement of Net Position
Proprietary Funds
June 30, 2024
Governmental
Activities
Internal
Service Funds
ASSETS
Current:
Pooled cash and investments $ 5,259,244
Due from Other Governments 48,346
Total current assets 5,307,590
Noncurrent:
Capital assets, net 1,377,873
Total noncurrent assets 1,377,873
Total assets 6,685,463
LIABILITIES
Current liabilities:
Accounts payable 129,434
Retainage payable 1,995
Total current liabilities 131,429
Total liabilities 131,429
NET POSITION
Net investment in capital assets 1,375,878
Unrestricted 5,178,156
Total net position $ 6,554,034
See Notes to Financial Statements.
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CITY OF DIAMOND BAR, CALIFORNIA
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the Year Ended June 30, 2024
Governmental
Activities
Internal
Service Funds
OPERATING EXPENSES
Insurance premiums $ 609,466
Equipment Repair and Maintenance 401,880
Depreciation expense 203,991
Total operating expenses 1,215,337
Operating income (loss) (1,215,337)
NONOPERATING REVENUES (EXPENSES)
Interest Revenue 198,713
Other Income 9,045
Other Expenses (713)
Total nonoperating revenues (expenses) 227,045
Income (loss) before transfers (988,292)
Transfers In 2,265,605
Change in net position 1,277,313
Net position-beginning 5,276,721
Net position-ending $ 6,554,034
See Notes to Financial Statements.
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CITY OF DIAMOND BAR, CALIFORNIA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2024
Governmental
Activities
Internal
Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES
Payments to suppliers and service providers $ (1,050,726) Other receipts (payments) 49,787
Net cash provided by (used for)
operating activities (1,000,939)
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers from other funds 2,265,605
Net cash provided by (used for)
noncapital financing activities 2,265,605
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition and construction of capital assets (671,863) Net cash provided by (used for)
capital and related financing activities (671,863)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest on investments 198,713
Net cash provided by (used for)
investing activities 198,713
Net increase (decrease) in
cash and cash equivalents 791,516
Cash and cash equivalents-beginning 4,467,728
Cash and cash equivalents-ending $ 5,259,244
See Notes to Financial Statements.
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CITY OF DIAMOND BAR, CALIFORNIA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2024
Governmental
Activities
Internal
Service Funds
RECONCILIATION OF OPERATING INCOME (LOSS)
TO NET CASH PROVIDED BY (USED FOR)
OPERATING ACTIVITIES
Operating income (loss) $ (1,215,337)
Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:
Depreciation/amortization expense 203,991
Increase (decrease) in accounts payable 10,407
Total adjustments 214,398
Net cash provided by (used for)
operating activities $ (1,000,939)
SCHEDULE OF NON-CASH NONCAPITAL, CAPITAL,
AND INVESTING ACTIVITIES
Unrealized gain/(loss) on fair value of investments (54,986) $ See Notes to Financial Statements.
29 7.1.a
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7+,63$*(,17(17,21$//</()7%/$1.
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CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 1: REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES A. Description of Reporting Entity
The City of Diamond Bar (the City) was incorporated April 18, 1989, as a "General Law” City governed by an elected five-member city council. As required by accounting principles generally accepted in the United States of America, these financial statements present the City of Diamond Bar (the primary government) and its component units. The component units discussed below are included in the City's reporting entity because of the significance of their operational or financial relationship with the City. These entities are legally separate from each other. However, the City of Diamond Bar's elected officials have a continuing full or partial accountability for fiscal matters of the other entities. The financial reporting entity consists of: (1) the City (2) organizations for which the City is financially accountable; and, (3) organizations for which the nature and significance of their relationship with the City are such that exclusion would cause the City's financial statements to be misleading or incomplete.
An organization is fiscally dependent on the primary government if it is unable to adopt its budget, levy taxes or set rates or charges, or issue bonded debt without approval by the primary government. In a blended presentation, a component unit’s balances and transactions are reported in a manner similar to the balances and transactions of the City. Component units are presented on a blended basis when the component unit’s governing body is substantially the same as the City's or when the component unit provides services almost entirely to the City.
Blended Component Units
The Diamond Bar Public Financing Authority (the Authority) was formed on November 19, 2002. The purpose of the Authority is to issue debt to finance public improvements and other capital purchases for the City and Agency.
The activity of the Authority is reported in debt service and capital projects funds. Separate financial statements are not prepared for this blended component unit.
B. Government-Wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of changes in net position) report information on all of the nonfiduciary activities of the City. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. The City has no business-type activities.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements.
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation The basic financial statements of the City are composed of the following:
x Government-wide financial statements.
x Fund financial statements.
x Notes to basic financial statements.
31 7.1.a
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CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 1: REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) The government-wide financial statements, proprietary fund and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Under the economic resources measurement focus, all assets and liabilities (current and long-term) are reported. Under the accrual basis of accounting, revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the fiscal year, which the taxes are levied. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all the eligibility requirements imposed by the provider have been met.
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City's internal service funds are charges to departments for services. Operating expenses for the proprietary funds include the cost of services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under the current financial resources measurement focus, generally only current assets and liabilities are reported in the governmental funds. Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Under the modified accrual basis of accounting, revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal year. Expenditures generally are recorded when a liability is incurred, except for principal and interest on long-term liabilities, claims and judgments, and compensated absences which are recognized as expenditures only when payment is due.
Property taxes, taxpayer-assessed taxes, such as sales taxes, gas taxes, and transient occupancy taxes, and interest associated with the current fiscal period are all considered to be susceptible to accrual and have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period to the extent normally collected within the availability period. All other revenue items are considered to be measurable and available only when cash is received by the City.
The accounts of the City are organized and operated on the basis of funds, each of which is considered a separate accounting entity with a self-balancing set of accounts, established for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations.
As a general rule, the effect of Interfund activity has been eliminated from the government-wide financial statements.
Exceptions to this general rule are charges between the government’s proprietary funds functions and various other functions of the government. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned.
Amounts reported as program revenues include 1) charges to customers or applicants for goods, services or privileges provided, 2) operating contributions and grants, and 3) capital contributions and grants, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues.
Likewise, general revenues include all taxes.
When both restricted and unrestricted resources are combined in a fund, expenses are considered to be paid first from restricted resources, and then from unrestricted resources. 32 7.1.a
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CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 1: REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Fund Classifications
The City reports the following major governmental funds:
The General Fund is the primary operating fund of the City and is used to account for all revenues and expenditures of the City not legally restricted as to use. A broad range of municipal activities are provided through this fund including City Manager, City Attorney, Finance, City Clerk, Public Works, Building and Safety, and Parks and Recreation.
The Traffic Improvement Fund is used to account for funds which have been received from development projects and designated by the City Council for traffic mitigation projects.
The Capital Improvement Project Fund is used to account for improvements of construction of capital facilities.
The City's fund structure also includes the following fund types:
Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted or committed to expenditures for specified purposes.
Capital Projects Funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets.
Debt Service Fund are used to account for the receipt of revenues and payments of debt service related to outstanding bonds.
Additionally, the City reports the following fund types:
Internal Service Funds have been established to finance and account for goods and services provided by one City department to other City departments or agencies. These activities include self-insurance, equipment, building maintenance and computer maintenance.
E. Investments
For financial reporting purposes, investments are stated at fair value.
Changes in fair value that occur during a fiscal year are recognized as investment income reported for that fiscal year. Investment income includes interest earnings, changes in fair value, and any gains or losses realized upon the liquidation or sale of investments.
The City pools cash and investments of all funds, except for assets held by fiscal agents. Each fund’s share in this pool is displayed in the accompanying financial statements as cash and investments. Investment income earned by the pooled investments is allocated to the various funds based on each fund's average cash and investment balances.
F. Cash and Cash Equivalents
For purposes of the statement of cash flows, cash and cash equivalents are defined as short-term, highly liquid investments that are both readily convertible to known amounts of cash or so near their maturity (an original maturity date of three months or less from the date of purchase) that they present insignificant risk of changes in value because of changes in interest rates. Cash and cash equivalents also represent the proprietary funds' share in the cash and investment pool of the City. All cash and investments of the proprietary (internal service) funds are pooled with the City's pooled cash and investments and are therefore considered cash equivalents for purposes of the statement of cash flows.
33 7.1.a
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CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 1: REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) G. Prepaid Costs
Prepaid costs are accounted for on the consumption method. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.
H. Capital Assets
Capital assets (including infrastructure) are recorded at cost where historical records are available and at an estimated original cost where no historical records exist. Contributed capital assets are valued at acquisition value at the date of contribution. Capital asset purchases (other than infrastructure) in excess of $5,000 are capitalized if they have an expected useful life of three years or more. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement are recorded at acquisition value at the date of donation.
Capital assets include additions to public domain (infrastructure), certain improvements including roads, streets, sidewalks, medians and storm drains within the City.
Capital assets used in operations are depreciated over their estimated useful lives using the straight-line method in the Government-wide and Proprietary Fund Financial Statements. Depreciation is charged as an expense against operations and accumulated depreciation is reported on the respective balance sheet.
The lives used for depreciation purposes of each capital asset class are:
Buildings and improvements 50 years
Furniture and fixtures 7 years
Vehicles 5 years
Infrastructure 10 - 50 years
Equipment 3 years
Intangible Assets are capitalized at cost related to the enterprise resource management system. Amortization has been provided on a straight-line basis over the estimated useful life of 10 years.
I. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/ expenditure) until then. The City has two items that qualify for reporting in this category. It is deferred outflows relating to the net pension obligation and net OPEB obligation reported in the government-wide statement of net position. These outflows are the results of contributions made after the measurement period, adjustments due to difference in proportions, and the difference between actual contributions made and the proportionate share of the risk pool’s total contributions, differences between expected and actual experiences, net differences between projected and actual experiences on plan investments, and change in assumptions. 34 7.1.a
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CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 1: REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and thus will not be recognized as an inflow of resources (revenue) until that time. The government has three items which arises under the modified accrual basis of accounting that qualifies for reporting in this category. Accordingly, one item, unavailable revenue, is reported only in the governmental funds balance sheet. The governmental funds report unavailable revenues from two sources:
taxes and grant revenues. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. In addition, the government has items that qualify for reporting in this category which relate to deferred inflows relating to the net pension and net OPEB obligations reported in the government-wide statement of net position. These inflows are the result of the net difference between projected and actual earnings on plan investments, changes in employer’s proportion, difference between the employer’s contributions and the employer’s proportionate share of contributions, adjustments due to difference in proportions, differences between expected and actual experiences, and change in assumptions. Lastly, leases related items for the amount of the lease receivable plus any lease payments related to future periods, less any lease incentives paid to, or on behalf of, the lessee at or before the commencement of the lease term.
J. Net Position Flow Assumption
Sometimes the government will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted – net position and unrestricted – net position in the government-wide and proprietary fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the government’s policy to consider restricted – net position to have been depleted before unrestricted – net position is applied.
K. Fund Balance Flow Assumptions
Sometimes the government will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the government’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last.
L. Compensated Absences
Vacation and sick leave time begin to accumulate as of the first day of employment to a maximum of 360 hours and 480 hours, respectively. Employees who accumulate sick leave in excess of 200 hours may be compensated for the excess up to 80 hours annually at one half the employees current wage rate.
A liability is recorded for unused vacation and similar compensatory leave balances since the employees' entitlement to these balances are attributable to services already rendered and it is probable that virtually all of these balances will be liquidated by either paid time off or payments upon termination or retirement.
A liability is recorded for unused sick leave balances only to the extent that it’s probable that the unused balances will result in termination payments. This is estimated by including in the liability the unused balances of employees currently entitled to receive termination payments, as well as those who are expected to become eligible to receive termination benefits as a result of continuing their employment with the City.
If an employee retires, resigns, or terminates in good standing with a minimum of five years of service, the employee is entitled to receive 100% of unused sick leave at one half the employees current wage rate. Compensated absences will be reported in government funds only if they have matured, such as upon retirement. 35 7.1.a
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CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 1: REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) M. Pension Plan
For purposes of measuring the net pension liability, deferred outflows and inflows of resources related to pensions, and pension expense, information about the fiduciary net position and additions to/deductions from the fiduciary net position have been determined on the same basis as they are reported by the CalPERS Financial Office. For this purpose, benefit payments (including refunds of employee contributions) are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value. CalPERS audited financial statements are publicly available reports that can be obtained at CalPERS’ website under Forms and Publications.
Net Pension liability is expected to be paid in future years from future resources, typically liquidated from the General Fund.
N. Other Post-Employment Benefits (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s plan (OPEB Plan), the assets of which are held by California Employers’ Retiree Benefit Trust (CERBT), and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined by an independent actuary. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value. Net OPEB liability is expected to be paid in future years from future resources, typically liquidated from the General Fund.
Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:
Valuation Date June 30, 2023
Measurement Date June 30, 2024
Measurement Period July 1, 2023 to June 30, 2024
O. Recognition of Deferred Outflows and Deferred Inflows of Resources Gains and losses related to changes in total OPEB or Pension liability and fiduciary net position are recognized in OPEB or Pension expense systematically over time. Amounts are first recognized in OPEB or Pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB or Pension and are to be recognized in future OPEB or Pension expense.
The recognition period differs depending on the source of the gain or loss:
Net difference between projected and actual 5 years
earnings on plan investments
All other amounts Expected average remaining service lifetime (EARSL) P. Property Taxes
Under California law, property taxes are assessed and collected by the counties up to 1% of assessed value, plus other increases approved by the voters. The property taxes go into a pool, and are then allocated to the cities based on complex formulas. Accordingly, the City accrues only those taxes which are received from the County within 60 days after year end.
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CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 1: REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Property taxes are assessed and collected each fiscal year according to the following property tax calendar:
Lien date January 1
Levy date July 1
Due dates November 1 - 1st installment
February 1 - 2nd installment
Collection dates December 10 - 1st installment
April 10 - 2nd installment
Delinquent dates December 11 - 1st installment
April 11 - 2nd installment
Q. Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. Net OPEB liability is expected to be paid in future years from future resources, typically liquidated from the General Fund.
R. Fund Equity
In the fund financial statements, government funds report the following fund balance classification:
x Nonspendable include amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. x Restricted include amounts that are constrained on the use of resources by either (a) external creditors, grantors, contributors, or laws of regulations of other governments or (b) by law through constitutional provisions or enabling legislation.
x Committed include amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the government’s highest authority, City Council. The formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is a resolution. x Assigned include amounts that are constrained by the government’s intent to be used for specific purposes, but are neither restricted nor committed. The Director of Finance is authorized to assign amounts to a specific purpose, which was established by the governing body in resolution. x Unassigned include the residual amounts that have not been restricted, committed, or assigned to specific purposes. The General Fund is the only fund that reports a positive fund unassigned fund balance amount. In other governmental funds it is not appropriate to report a positive unassigned fund balance amount.
However, in governmental funds other than the general fund, if expenditures incurred for specific purposes exceed the amounts that are restricted, committed, or assigned to those purposes, it may be necessary to report a negative unassigned fund balance in that fund.
An individual governmental fund could include nonspendable resources and amounts that are restricted or unrestricted (committed, assigned, or unassigned) or any combination of those classifications. Restricted amounts are to be considered spent when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available and committed, assigned, then unassigned amounts are considered to have been spent when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications can be used.
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CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 2: STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
A. Deficit Fund Equity
At June 30, 2024, The City reported deficit fund equities in the following funds:
NOTE 3: CASH AND INVESTMENTS
As of June 30, 2024, cash and investments were reported in the accompanying financial statements as follows:
Cash and investments held by the City at June 30, 2024, consisted of the following:
Fund Name Fund Type Deficit Cause
CDBG NonMajor Special Revenue Fund (111) $ (a)
Local Roadway Safety Plan NonMajor Special Revenue Fund (a) (92) Capital Improvement Fund Major Capital Projects Fund (415,120) (b) (a) Deficit due to timing differences between grant receipts and disbursements, and is expected to be eliminated through future grant revenues. (b) Deficit due to the timing differences between expenditures and the issuance of bonds to finance the project, and is expected to be eliminated once the bonds are issued.
Statement of Net Position
Cash and investments 78,964,624 $
Restricted:
Cash with fiscal agent 2,974
Total cash and investments $ 78,967,598
Cash on hand $ 2,998,561
Deposits with financial institutions 1,630
Total cash and cash equivalent 3,000,191
United States Government Sponsored Securities 10,941,369 Federal Agency Securities 20,452,743
Certificates of Deposit 18,562,234
Corporate Notes 5,261,998
Money Market Mutual Funds 18,652,215
Local Agency Investment Fund 2,093,893
Held by Fiscal Agent:
Money Market Mutual Funds 2,955
Total cash and investments $ 78,967,598
38 7.1.a
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CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 3: CASH AND INVESTMENTS (CONTINUED)
Investments Authorized by the California Government Code and the City's Investment Policy The following table identifies the investment types that are authorized for the City by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City's investment policy, where more restrictive) that address' interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City's investment policy. The City Treasurer may waive the collateral requirement for deposits that are fully insured up to $250,000 by the FDIC.
Investments Authorized by Debt Agreements
Investments of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City's investment policy. The table below identifies the investment types that are authorized for investments held by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.
Authorized by Maximum Maximum
Investment Types Investment Maximum Percentage Investment Authorized by State Law Policy Maturity * of Portfolio * in One Issuer * U.S. Treasury obligations Yes 5 years None None
U.S. agency securities Yes 5 years None None
Bankers acceptances Yes 180 days 40% 30%
Time Certificate of Deposits Yes 5 years 30% $250,000
Commercial paper Yes 270 days 25% 10%
Certificates of deposit (negotiable) Yes 5 years 30% None Repurchase agreements Yes 1 year None None
Medium-term corporate notes (1) Yes 5 years 30% 5%
Money market mutual funds Yes N/A 20% None
Supranational Yes 5 years 30% None
(1) Notes ust be rated "A" or better
* Based on state law requirements or City investment policy requirements, whichever is more restrictive.
Maximum Maximum
Maximum Percentage Investment
Authorized Investment Type Maturity of Portfolio in One Issuer U.S. Treasury obligations None None None
U.S. agency securities None 10% None
Bankers acceptances 1 year None None
Repurchase obligations tax exempt 30 Days None None
Local Agency Investment Fund None None None
Taxable government money market portfo None Equal to six months of
principal and
interest in the
bonds
None
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CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 3: CASH AND INVESTMENTS (CONTINUED)
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment.
Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.
Information about the sensitivity of the fair values of the City's investments (including investments held by bond trustee) to interest rate fluctuations is provided by the following table that shows the distribution of the City's investments by maturity:
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:
12 Months 13 to 36 37 to 60
Investment Type Total or Less Months Months
U.S. Treasury obligations 10,941,369 $ 5,903,595 $ 3,837,305 $ 1,200,469 $ U.S. agency securities 20,452,743 5,688,427 9,058,723 5,705,593 Certificates of deposit (negotiable) 18,562,234 3,425,877 8,501,422 6,634,935 Medium-term notes 5,261,998 338,591 1,292,523 3,630,884 Money market mutual funds 18,652,215 18,652,215 - -
Local Agency Investment Fund 2,093,893 2,093,893 - -
Held by Fiscal Agents
Money market mutual funds 2,955 2,955 - -
Total 75,967,407 $ 36,105,553 $ 22,689,973 $ 17,171,881 $ Remaining Maturity (in Months)
Minimum Exempt or
Investment Type Total Legal Rating Aaa Aa3 AA2 A1 A2 Not Rated U.S. Treasury obligations $ Aaa 10,941,369 10,941,369 $ - $ -$ $ - -$ $ - U.S. agency securities 20,452,743 Aaa 20,452,743 - - - - - Certificates of deposit (negotiable) 18,562,234 Not Rated - - - - - 18,562,234 Repurchase agreements A - - - - - - -
Medium-term notes 5,261,998 A 337,890 1,757,330 1,455,315 98,392 467,808 1,145,263 Money market mutual funds 18,652,215 Not Rated - - - - - 18,652,215 Local Agency Investment Fund 2,093,893 Not Rated - - - - - 2,093,893 Held by Fiscal Agents
Money market mutual funds Not Rated 2,955 - - - - - 2,955 Total $ 31,732,002 75,967,407 $ 1,757,330 $ 98,392 $ $ 467,808 1,455,315 $ 40,456,560 $ 40 7.1.a
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CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 3: CASH AND INVESTMENTS (CONTINUED)
Fair Value Hierarchy
The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset.
Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs.” The City has the following recurring fair value measurements as of June 30, 2024:
Local Agency Investment Funds classified in Level 2 of the fair value hierarchy are valued using specified fair value factors. Federal Agency Securities classified in Level 2 of the fair value hierarchy are valued using institutional bond quotes.
Disclosures Relating to Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. The City does not accept 150% of the secured public totals. At June 30, 2024, the City deposits (bank balances) were insured by the Federal Depository Insurance Corporation up to $250,000 and the remaining balances were collateralized under California Law. The cash and investments held by Bond Trustee are uninsured and uncollateralized.
Investment Type Total Level 1 Level 2
U.S. Treasury obligations $ 10,941,369 $ 10,941,369 $ - U.S. agency securities 20,452,743 20,452,743 -
Certificates of deposit (negotiable) 18,562,234 18,562,234 - Medium-term notes 5,261,998 5,261,998 -
Total 55,218,344 $ 10,941,369 $ 44,276,975
Investment Type
Local Agency Investment Fund 2,093,893
Money Market Mutual Funds 18,652,215
Cash with Fiscal Agents
Money Market Funds 2,955
Totals 20,749,063
Total Investments 75,967,407 $
Input Category
41 7.1.a
Packet Pg. 212
CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 3: CASH AND INVESTMENTS (CONTINUED)
Investment in State Investment Pool
The City is a voluntary participant in the California Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. LAIF is overseen by the Local Agency Investment Advisory Board, which consists of five members, in accordance with State statute. The State Treasurer’s Office audits the fund annually. The fair value of the position in the investment pool is the same as the value of the pool shares.
NOTE 4: INTERFUND TRANSFERS AND DUE TO/FROM OTHER FUNDS Transfers from the General Fund to the Capital Improvement Fund were made to fund various capital improvement projects.
Transfers from the General Fund to the Non-major Governmental Funds were made to fund various capital improvement projects, the City general plan revision, a fund deficit and debt service payments.
Transfers to the General Fund from the Non-major Governmental Funds were made to fund various capital projects and administrative expenditures.
Transfers to the Capital Improvement Fund from the Non-major Governmental Funds were made to fund various capital projects.
Short-term borrowings were made from the General Fund to Non-major Governmental due to negative cash. This is expected to be repaid in the immediate future with reimbursements.
Capital Non-Major
General Improvement Governmental Internal Service
Fund Fund Funds Funds Total
Transfers out
General fund - $ 1,947,117 $ 2,230,600 $ 2,265,605 $ 6,443,322 $ Non-Major Governmental Funds 1,962,348 5,961,839 - - 7,924,187 Total 1,962,348 $ 7,908,956 $ 2,230,600 $ 2,265,605 $ 14,367,509 $ Transfers in
Due/to From Due from other funds Due to other funds Amount General Fund Non-major Governmental Funds 128,032
Total $ 128,032
42 7.1.a
Packet Pg. 213
CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 5: CAPITAL ASSETS
A summary of changes in the Governmental Activities capital assets at June 30, 2024, is as follows:
Depreciation/amortization expense was charged to functions in the Statement of Activities as follows:
NOTE 6: LONG-TERM LIABILITIES
Long-term liability activity for the year ended June 30, 2024, was as follows:
Bonds Payable
Balance Balance
July 1, 2023 Adjustments Additions Deletions Transfers June 30, 2024 Governmental activities:
Capital assets, not being depreciated/amortized
Land 6,369,509 $ - $ - $ - $ - $ 6,369,509 $
Right of way 265,614,104 - - - - 265,614,104
Construction-in-progress 2,892,780 - 6,111,906 - (3,818,786) 5,185,900 Total capital assets, not being depreciated/amortized 274,876,393 - 6,111,906 - (3,818,786) 277,169,513 Capital assets, being depreciated/amortized
Buildings and improvements 50,540,643 - 136,011 - 58,072 50,734,726 Furniture and fixtures 259,868 - - - - 259,868
Vehicles and equipment 4,712,339 - 460,148 - - 5,172,487 Infrastructure 202,406,052 - 2,127,952 - 3,760,714 208,294,718 Intangible 771,167 - - - - 771,167
Total capital assets, being depreciated/amortized 258,690,069 - 2,724,111 - 3,818,786 265,232,966 Less accumulated depreciation/amortization
Buildings and improvements (41,655,626) - (2,028,574) - - (43,684,200) Furniture and Fixtures (259,868) - - - - (259,868)
Vehicles and equipment (4,189,236) - (198,518) - - (4,387,754) Infrastructure (147,789,956) - (5,397,116) - (153,187,072) - Intangible (77,117) - (77,117) - (154,234) -
Total accumulated depreciation/amortization (193,971,803) (7,701,325) - - (201,673,128) - Total capital assets, being depreciated/amortized, net 64,718,266 (4,977,214) - 3,818,786 - 63,559,838 Total governmental activities capital assets $ 339,594,659 $ 1,134,692 - $ $ - $ 340,729,351 - $ General government $ 20,986
Community development 6,043,242
Parks and recreation 1,433,106
Internal service funds 203,991
Total depreciation/amortization expense $ 7,701,325
Amount
Balance Balance Due Within
July 1, 2023 Additions Deletions June 30, 2024 One Year Public Offering
Bonds payable
Bonds payable 5,815,000 $ - $ 480,000 $ 5,335,000 $ 505,000 $ Premium 1,074,244 - 107,424 966,820 -
Total bonds payable 6,889,244 - 587,424 6,301,820 505,000 Total governmental activities 6,889,244 $ - $ 587,424 $ 6,301,820 $ 505,000 $ 43 7.1.a
Packet Pg. 214
CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 6: LONG-TERM LIABILITIES (CONTINUED)
2021 Series A Lease Revenue Refunding Bonds
The 2021 Series A Lease Revenue Refunding Bonds were originally issued on June 1, 2021, in the principal amount of $6,735,000. Interest is paid semiannually on December 1 and June 1. The interest rate on these bonds is 4.0%.
The purpose of these bonds is to refund the 2002 Series A Lease Revenue Bonds and to cover issuance costs of the 2021 Series A bonds.
The following events are Events of Default under the Indenture: (i) if the City fails; (A) to pay rental payment payable under the lease agreement when the same becomes due and payable, time being expressly declared to be of the essence in the lease agreement; or (B) to keep, observe or perform any other term, covenant or condition contained therein or in the indenture to be kept or performed by the City; or (ii) upon the happening of any of the events specified in the lease agreement, the City is deemed to be in default thereunder and it is lawful for the Authority to exercise any and all remedies available pursuant to law or granted pursuant thereto. The 2021 Bonds are not subject to acceleration in the event of payment default. The City completed the refunding to reduce its total service payments by $1,736,355 and to obtain an economic gain (difference between the present value of the old and new debt service payments) of $1,632,706.
Credit Risk
The Counterparty, JPMorgan Chase, has the following credit ratings of: (i) Standard & Poor's, AA+ and (ii) Moody's, Aa2.
Payments and Associated Debt
As of June 30, 2024, debt service requirements of the Bonds and the Counterparty's payments, assuming current interest rates remain the same for remainder of the term of the Agreement, are as follows:
Compensated Absences
The City's policies relating to compensated absences are described in Note 1. This liability, amounting to $1,045,321 at June 30, 2024, is expected to be paid in future years from future resources, typically liquidated from the General Fund.
June 30 Principal Interest
2025 505,000 $ 213,400 $
2026 530,000 193,200
2027 550,000 172,000
2028 580,000 150,000
2029 605,000 12,800
2030-2033 2,565,000 256,200
Totals 5,335,000 $ 997,600 $
Governmental Activities
Balance at
June 30, 2023 Additions Deletions
Balance at
June 30, 2024
Due Within
One Year
Compensated absences 1,005,543 $ 519,775 $ 479,997 $ 1,045,321 $ 300,000$ 44 7.1.a
Packet Pg. 215
CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 7: LIABILITY, PROPERTY AND WORKERS’ COMPENSATION PROTECTION The City of Diamond Bar is a member of the California Joint Powers Insurance Authority (Authority). The Authority is composed of 126 California public entities and is organized under a joint powers agreement pursuant to California Government Code §6500 et seq. The purpose of the Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The California JPIA began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee.
A. Self-Insurance Programs of the Authority
Each member pays an annual contribution at the beginning of the coverage period. A retrospective adjustment is then conducted annually thereafter, for coverage years 2012-13 and prior. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment. The total funding requirement for primary self-insurance programs is based on an actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risk-sharing pool.
Primary Liability Program
Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $100,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $100,000 to $500,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $500,000 to $50 million, are distributed based on the outcome of cost allocation within the first and second loss layers.
The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence. Subsidence losses also have a $50 million per occurrence limit. The coverage structure is composed of a combination of pooled self-insurance, reinsurance, and excess insurance. Additional information concerning the coverage structure is available on the Authority’s website: https://cjpia.org/coverage/risk-sharing-pools/.
Primary Workers’ Compensation Program
Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $75,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $75,000 to $200,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $200,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.
For 2023-24 the Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $1 million. Coverage from $1 million to $5 million is purchased through reinsurance policies, and Employer’s Liability losses from $5 million to $10 million are pooled among members.
B. Purchased Insurance
Pollution Legal Liability Insurance
The City of Diamond Bar participates in the pollution legal liability insurance program which is available through the Authority. The policy covers sudden and gradual pollution of scheduled property, streets, and storm drains owned by the City of Diamond Bar. Coverage is on a claims-made basis. There is a $250,000 deductible. The Authority has an aggregate limit of $20 million.
45 7.1.a
Packet Pg. 216
CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 7: LIABILITY, PROPERTY AND WORKERS’ COMPENSATION PROTECTION (CONTINUED) Property Insurance
The City of Diamond Bar participates in the all-risk property protection program of the Authority. This insurance protection is underwritten by several insurance companies. City of Diamond Bar property is currently insured according to a schedule of covered property submitted by the City of Diamond Bar to the Authority. City of Diamond Bar property currently has all-risk property insurance protection in the amount of $38,767,939. There is a $10,000 deductible per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible.
Earthquake and Flood Insurance
The City of Diamond Bar purchases earthquake and flood insurance on a portion of its property. The earthquake insurance is part of the property protection insurance program of the Authority. City of Diamond Bar property currently has earthquake protection in the amount of Non Participant. There is a deductible of 5% per unit of value with a minimum deductible of $100,000.
Crime Insurance
The City of Diamond Bar purchases crime insurance coverage in the amount of $1,000,000 with a $2,500 deductible. The fidelity coverage is provided through the Authority.
Special Event Tenant User Liability Insurance
The City of Diamond Bar further protects against liability damages by requiring tenant users of certain property to purchase low-cost tenant user liability insurance for certain activities on agency property. The insurance premium is paid by the tenant user and is paid to the City of Diamond Bar according to a schedule. The City of Diamond Bar then pays for the insurance. The insurance is facilitated by the Authority.
C. Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in 2023-24.
NOTE 8: PENSIONS
A. Rate Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS.) The Plan consists of individual rate plans (benefit tiers) within a miscellaneous risk pool (all other.) Plan assets may be used to pay benefits for any employer rate plan of the miscellaneous pools.
Accordingly, rate plans miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the risk pools. The City sponsors two rate plans. Benefit provisions under the Plan are established by State statute and Local Government resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.
B. Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to rate plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: The Optional Settlement 2W Death Benefit or the Lump Sum 46 7.1.a
Packet Pg. 217
CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 8: PENSIONS (CONTINUED)
Death Benefit. The cost of living adjustments for each rate plan are applied as specified by the Public Employees’ Retirement Law. The Rate Plans’ provisions and benefits in effect at June 30, 2024, are summarized as follows:
Miscellaneous* Misc. PEPRA
Hire dates
Prior to
January 1, 2013
January 1, 2013
and thereafter
Benefit formula 2% @55 2% @62
Benefit vesting schedule 5 years of service 5 years of service Benefit payments monthly for life monthly for life
Retirement age Minumum 50 yrs Minumum 52 yrs
Monthly benefits, as a percentage of eligible
compensation
1.425% - 2.418%,
50 yrs - 63+ yrs,
respectively
1.000% - 2.500%,
52 yrs - 67+ yrs,
respectively
Required employee contribution rates 6.920% 6.750%
Required employer contribution rates 10.320% 7.470%
Payment towards UAL 579,146 $ 3,484 $
* Miscellaneous rate plan is closed to new entrants.
C. Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total rate plan contributions are determined through the CalPERS’ annual actuarial valuation process. The actuarially determined rate is based on the estimated amount necessary to pay the Plan’s allocated share of the risk pool’s costs of benefits earned by employees during the year, and any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.
The City’s contributions to the Plan for the year ended June 30, 2024, were $1,230,051.
D. Pension Liabilities, Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions
As of June 30, 2024, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $8,772,989 and is expected to be paid in future years from future resources, typically liquidated from the General Fund.
The City’s net pension liability for the Plan is measured as the proportionate share of thenet pension liability. The net pension liability of the Plan is measured as of June 30, 2023, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2022, rolled forward to June 30, 2023, using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to Plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for each Rate Plan as of June 30, 2022 and 2023, was as follows:
Miscellaneous
Proportion - June 30, 2023 (measured June 30, 2022) 0.0684% Proportion - June 30, 2024 (measured June 30, 2023) 0.0703% Change 0.0019%
47 7.1.a
Packet Pg. 218
CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 8: PENSIONS (CONTINUED)
For the year ended June 30, 2024, the City recognized pension expense of $1,987,158. At June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
$1,230,051 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2025. Other amounts reported as deferred outflows or deferred inflows of resources related to pensions will be recognized as pension expense as follows:
E. Actuarial Methods and Assumptions Used to Determine Total Pension Liability For the measurement period ended June 30, 2023 (the measurement date), the total pension liability was determined by rolling forward the June 30, 2022 total pension liability. The June 30, 2023 total pension liability was based on the following actuarial methods and assumptions:
Deferred Outflows Deferred Inflows
of Resources of Resources
Contributions subsequent to the
measurement date $ 1,230,051 $ -
Changes of assumptions 529,665 -
Adjustment due to difference
in proportins 386,854 -
Differences between expected and
actual experience 448,172 (69,522)
Change in employer's proportion and
differences between the employer's
contribution and the employer's
proportionate share of contributions - (209,475)
Net difference between projected
and actual earnings on pension
plan investments 1,420,426 -
Total $ 4,015,168 $ (278,997)
Deferred
Outflows/(Inflows)
Fiscal year ended June 30, of Resources
2025 817,674 $
2026 550,539
2027 1,097,149
2028 40,758
Total 2,506,120 $
48 7.1.a
Packet Pg. 219
CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 8: PENSIONS (CONTINUED)
Actuarial Methods and Assumptions
The collective total pension liability for the June 30, 2023 measurement period was determined by an actuarial valuation as of June 30, 2022, with update procedures used to roll forward the total pension liability to June 30, 2023. The collective total pension liability was based on the following assumptions:
1 The mortality table was used developed based on CalPERS-specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 80% of scale MP 2020. For more details on this table, please refer to the December 2021 experience study report (based on CalPERS demographic date from 2010 to 2019) that can be found on the CalPERS website.
All other actuarial assumptions used in the June 30, 2022 valuation were based on the results of an actuarial experience study for the period from 2010 to 2019, including updates to salary increase, mortality and retirement rates. The Experience Study report can be obtained at CalPERS’ website under Forms and Publications.
F. Discount Rate
The discount rate used to measure the total pension liability for PERF C was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term return expectations as well as the expected pension fund cash flows. Using historical returns and forecasted information of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The Investment rate of return 6.90%
Inflation 2.30%
Salary increases Varies by Entry Age and Service
Mortality rate table 1 Derived using CalPERS' Membership Date for all Funds Post-retirement benefit increase Contract COLA up to 2.30% until Purchase Power Protection Allowance Floor on Purchasing Power applies. 49 7.1.a
Packet Pg. 220
CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 8: PENSIONS (CONTINUED)
expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns.
The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.
The table below reflects long-term expected real rate of return by asset class. The rate of return was calculated using the capital assumptions applied to determine the discount rate and asset allocation.
Asset Class 1
Assumed
asset
allocation Real return
Global equity - Cap-weighted 30.00% 4.54%
Global equity - Non-Cap-weighted 12.00% 3.84%
Private equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real Assets 15.00% 3.21%
Leverage -5.00% -0.59%
G. Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the net pension liability/(asset) of the Plan as of the measurement date, calculated using the discount rate of 6.90 percent, as well as what the net pension liability/(asset) would be if it were calculated using a discount rate that is 1 percentage-point lower (5.90 percent) or 1 percentage-point higher (7.90 percent) than the current rate:
H. Pension Plan Fiduciary Net Position
Detailed information about the Plan’s fiduciary net positions is available in the separately issued CalPERS financial reports.
NOTE 9: POST-EMPLOYMENT BENEFITS OTHER THAN PENSIONS
The City provides an agent multiple employer OPEB plan to retirees through the California Employers’ Retiree Benefit Trust (CERBT). Information on the plan is available from CalPERS on their website www.calpers.ca.gov.
A. Plan Description
Plan administration. Medical coverage is provided through CalPERS under the Public Employees' Medical and Hospital Care Act (PEMHCA), also referred to as PERS Health. Employees may choose from a variety of HMO and PPO medical and prescription drug options.
Discount Rate Current Discount Rate
-1 Percent Discount Rate +1 Percent
(5.90%) (6.90%) (7.90%)
Proportionate share of net pension liability/(asset) 14,015,445 $ 8,772,989 $ 4,457,998 $ 50 7.1.a
Packet Pg. 221
CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 9: POST-EMPLOYMENT BENEFITS OTHER THAN PENSIONS (CONTINUED) Benefits provided. The City sets its monthly contribution rates for health insurance on behalf of active employees according to the PEMHCA statutory minimum $136/month for calendar 2019 and $139/month for calendar 2020.
These amounts are indexed (increased) in all future years according to the rate of medical inflation. The City pays a 0.33% of premium administrative charge for all active employees. The City offers the same medical plans to its retirees as to its active employees, with the general exception that upon reaching age 65 and becoming eligible for Medicare, the retiree must join one of the Medicare Supplement coverages offered under PEMHCA.
Employees become eligible to retire and receive City-paid healthcare benefits upon attainment of age 50 and 5 years of covered PERS service (age 52 and 5 for hires after 1/1/13), or by attaining qualifying disability retirement status. The City's contribution on behalf of all eligible retirees is the same as for active employees $139/month for calendar 2020 and $219/month for calendar 2021, increased in all future years according to the rate of medical inflation. The City pays a 0.33% of premium administrative charge on behalf of all retirees.
B. Plan membership
At June 30, 2024, membership consisted of the following:
Inactive plan members or beneficiaries currently receiving benefit payments 11 Active plan members 61
Total 72
C. Contributions
The City currently contributes the full Actuarially Determined Contribution (ADC) to the CERBT OPEB trust, in addition to paying benefit payments outside the trust. For the measurement date ended June 30, 2024, the City’s total cash contributions were $107,863 in total payments, which were recognized as a reduction to the OPEB liability.
D. Investments
The CERBT was established for public agencies to pre-fund other post-employment benefit obligations. Employers may choose amount three different investment strategies. The City of Diamond Bar has selected Strategy 3.
Compared to strategies 1 and 2, this portfolio consists of a higher percentage of bonds and other assets and a lesser percentage of equities. The following was the investment committee approved asset allocation targets as of June 30, 2023 (CalPERS ACFR for fiscal year 2023-2024 was not available as of the issuance of the City’s ACFR):
Asset Class Target Allocation
Global Equity 22%
U.S. Fixed Income 49%
TIPS 16%
REITs 8%
Commodoties 5%
Total 100%
E. Net OPEB Liability
The City’s Net OPEB Liability was measured as of June 30, 2024 and the Total OPEB Liability used to calculate the Net OPEB Liability was determined by an actuarial valuation as of July 1, 2023 and is expected to be paid in future years from future resources, typically liquidated from the General Fund. 51 7.1.a
Packet Pg. 222
CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 9: POST-EMPLOYMENT BENEFITS OTHER THAN PENSIONS (CONTINUED) F. Actuarial assumptions
The total OPEB liability was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified:
Actuarial Cost Method Entry Age Level Percent of Pay Cost Method Actuarial Assumptions
Discount Rate 5.75%
Salary increases 2.75%
Inflation rate 2.50%
Investment rate of return 5.75%, net of OPEB plan investment expense Healthcare cost trend rate 4.00%
Pre-retirement mortality rates were based on the RP-2014 Employee Mortality Table for Males or Females, as appropriate, without projection. Post-retirement mortality rates were based on the RP-2014 Health Annuitant Mortality Table for Males or Females, as appropriate, without projection.
Retirement and termination assumptions used were based on a review of plan experience and the actuary’s best estimate of future plan experience.
G. Discount rate
The discount rate used to measure the total OPEB liability was 5.75%. The projection of cash flows used to determine the discount rate assumed that the City contributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability.
H. Changes in the Net OPEB Liability
The changes in the net OPEB liability are as follows:
*Contributions-employer amount includes implicit subsidy associated with benefits paid.
Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability/(Asset)
(a) (b) (c) = (a) - (b)
Balance at June 30, 2023 (measured June 30, 2022) $ 645,436 1,260,651 $ 615,215 $ Changes recognized for the
measurement period:
Service cost 72,163 - 72,163
Interest on total OPEB liability 73,978 - 73,978
Contributions-employer - 107,863 (107,863)
Net investment income - 49,997 (49,997)
Benefit payments, including refunds of
employee contributions (19,863) (19,863) -
Administrative expense - (610) 610
Experience (Gains)/Losses (465) - (465)
Net changes 125,813 137,387 (11,574)
Balance at June 30, 2024 (measured June 30, 2023) $ 782,823 1,386,464 $ 603,641 $ 52 7.1.a
Packet Pg. 223
CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 9: POST-EMPLOYMENT BENEFITS OTHER THAN PENSIONS (CONTINUED) I. Sensitivity of the Net OPEB liability to changes in the discount rate The following presents the net OPEB liability, as well as what the net OPEB liability would be if it were calculated using a discount rate that is 1 percentage-point lower (4.75 percent) or 1 percentage-point higher (6.75 percent) than the current discount rate:
J. Sensitivity of the Net OPEB liability to changes in the healthcare cost trend rates The following presents the net OPEB liability, as well as what the net OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower (5.00 percent decreasing to 4.00 percent) or 1-percentage-point higher (7.00 percent decreasing to 6.00 percent) than the current healthcare cost trend rates:
K. Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB At June 30, 2024, the City’s deferred outflows of resources and deferred inflows of resources to OPEB from the following sources are:
Discount Rate Current Discount Rate
-1 Percent Discount Rate +1 Percent
(4.75%) (5.75%) (6.75%)
Plan's net OPEB liability/(asset) 800,875 $ 603,641 $ 439,714 $ Current
1 Percent Heathcare 1 Percent
Decrease Trend Rate Increase
Plan's net OPEB liability/(asset) 386,136 $ 603,641 $ 877,708 $ Deferred Outflows Deferred Inflows
of Resources of Resources
Changes of assumptions 140,242 $ - $
Differences between expected and
actual experience 2,932 (168,003)
Net difference between projected
and actual earnings on OPEB
plan investments 34,870 -
Total $ 178,044 $ (168,003)
53 7.1.a
Packet Pg. 224
CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 9: POST-EMPLOYMENT BENEFITS OTHER THAN PENSIONS (CONTINUED) Amounts reported as deferred outflows and deferred inflows of resources will be recognized in OPEB expense as follows:
NOTE 10: LEASES
A. Leases Receivable and Deferred Inflows of Resources
The City leases of communication equipment and land for the installation of cellular towers. The terms range from 60 months to 360 months as of the contract commencement date. Some leases have extension options of ranging from 60 months to 25 years. An initial lease receivable was recorded in the amount of $2,742,364. As of June 30, 2024, the value of the lease receivable is $2,343,892. The value of the deferred inflow of resources as of June 30, 2024 was $2,343,892, and the City recognized lease revenue of $113,750 during the fiscal year.
The principal and interest payments that are expected to maturity are as follows:
Deferred
Outflows/(Inflows)
Fiscal year ended June 30, of Resources
2025 15,374 $
2026 22,294
2027 4,427
2028 (2,601)
2029 (530)
Thereafter (28,923)
Total 10,041 $
Fiscal Year Principal Payments Interest Payments Total Payments 2025 $ 140,982 $ 90,717 $ 231,699
2026 146,722 87,204 233,926
2027 149,196 79,227 228,423
2028 150,271 73,391 223,662
2029 156,389 67,384 223,773
2030-2034 850,304 239,139 1,089,443
2035-2039 667,962 68,817 736,779
2040-2044 82,066 2,357 84,423
Total $ 2,343,892 $ 708,236 $ 3,052,128
Principal and Interest Requirements to Maturity
54 7.1.a
Packet Pg. 225
CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 11: CLASSIFICATION OF FUND BALANCE
Details of the fund balance classifications at June 30, 2024, are as follows:
Restricted for Community Development Projects:
Integrated Waste Management 2,169,988 $
Trails & Bikeways Fund 31,518
Beverage Recycling 122,591
Used Oil Block Grant 29,305
Park and Facility Development 2,667,577
Homelessness Response 49,086
PEG Fees 722,286
CASP Fees (SB1186) 54,013
Total 5,846,364
Restricted for Public Safety:
COPS 407,356
Hazard Mitigation Grant 5,468
Total 412,824
Restricted for Highways and Streets:
State Gas Tax 615,025
Proposition A Transit 2,993,943
Proposition C Transit 3,306,548
Transportation Grant 1,072
Traffic Improvement 8,306,200
Sewer Mitigation 60,141
Road Maintenance & Rehab 4,668,094
Measure R Local Return 1,106,403
Waste Hauler 275,647
Street Beautification 354,049
Measure W Local Return 1,618,926
Total 23,306,048
Restricted for Capital Projects:
Air Quality Improvement 131,170
Measure M Local Return 1,350,431
Landscape Maintenance District 831,346
Total 2,312,947
Restricted for Debt Service:
Public Financiing Authority 2,974
Committed for Emergency Contingencies
General Fund 8,217,405
Assigned to Other Post Employment Benefits (OPEB):
General Fund 313,523
Assigned to Technology Reserve:
General Fund 695,389
Assigned for Capital Improvement Projects:
General Fund 2,072,420
Assigned for Tres Hermano Conservancy:
General Fund (Tres Hermanos Fund 248) 6,910
Assigned for General Plan Update:
General Fund (General Plan Update Fund 103) 453,782
Assigned for Law Enforcement Reserve:
General Fund (Law Enforcement Reserve Fund 102) 1,066,070 Unassigned Fund Balance:
General Fund (Fund 100) 21,674,550
Other Governmental Funds (415,323)
Total Unassigned Funds 21,259,227 $
55 7.1.a
Packet Pg. 226
CITY OF DIAMOND BAR, CALIFORNIA
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 12: TRES HERMANOS CONSERVATION AUTHORITY JOINT POWERS AUTHORITY
The Tres Hermanos Conservation Authority (Authority) is a joint powers agency created by a joint powers agreement between the cities of Chino Hills and Diamond Bar, California, dated January 19, 1999. It was created pursuant to Articles 1 through 4 of Chapter 5, Division 7, Title 1 of the Government Code of the State of California, in accordance with the provisions of the Marks-Roos Local Bond Pooling Act of 1985. The purpose of the Authority is to create a public entity to coordinate the overall development and conservation of a large undeveloped area of real property known as the Tres Hermanos Ranch, by preparing studies, plans, environmental reviews and similar information and by making recommendations to its members to take such actions including, but not limited to, acquisition and eminent domain as are necessary to implement its recommendations.
On February 6, 2019, the Authority amended and restated its agreement with the City of Industry pursuant to a Settlement Agreement. The City of Industry purchased the Tres Hermanos Ranch from the Successor Agency to Industry’s Urban Development Agency. The City of Chino Hills and Diamond Bar contributed 10% of the purchase of the land. With the new agreement each City will contribute approximately $70,000 each year for ranch expenses and maintenance costs. The Board shall consist of seven voting directors and one alternate from each City, actions taken require at least four approval. Three must come from the City of Industry, two from City of Chino Hills and two from City of Diamond Bar.
The Authority is a public entity separate and apart from each of the Cities. The funds of the Authority have not been included within the scope of the basic financial statements of the Cities because the Authority has its own governing board that has responsibility over the operations of the Authority.
NOTE 13: CONSTRUCTION COMMITMENTS
The City had the following material construction commitments at June 30, 2024:
NOTE 14: SUBSEQUENT EVENTS
The City evaluated subsequent events for recognition and disclosure through January 10, 2025, the date on which these financial statements were available to be issued. Management concluded that no material subsequent events have occurred since June 30, 2024, that required recognition or disclosure in these financial statements.
Capital Projects Fund $ 1,090,059
Total $ 1,090,059
56 7.1.a
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REQUIRED SUPPLEMENTARY INFORMATION
57 7.1.a
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7+,63$*(,17(17,21$//</()7%/$1.
58 7.1.a
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CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual General Fund
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Taxes $ 15,860,183 $ 16,360,183 $ 16,323,617 $ (36,566) Licenses and permits 1,176,940 1,176,940 1,268,981 92,041 Intergovernmental 7,862,837 7,703,497 8,018,518 155,681 Charges for services 3,114,855 3,014,855 2,579,437 (535,418) Use of money and property 1,028,000 1,028,000 2,510,188 1,482,188 Fines and forfeitures 385,000 385,000 380,424 (4,576)
Miscellaneous 46,430 46,430 67,397 20,967
Total revenues 29,974,245 29,214,905 31,148,562 1,174,317
EXPENDITURES
Current:
General government
City council 233,272 232,772 198,645 34,627
City attorney 255,000 205,000 270,113 (15,113)
City manager 1,371,228 1,350,673 1,167,243 203,985
City clerk 422,612 424,112 438,058 (15,446)
Finance 906,277 906,277 850,159 56,118
Human resources & risk management 548,867 556,867 530,723 26,144 Information systems 1,607,387 1,607,387 1,507,623 99,764 Community relations 1,008,676 1,024,976 720,466 304,510 Diamond Bar center 1,647,848 1,704,418 1,521,742 182,676 Contribution to OPEB trust 88,000 88,000 88,000 -
Subtotal General government 8,019,612 8,170,037 7,292,772 877,265 Public safety
Law enforcement 8,628,117 8,443,117 8,280,491 347,626
Volunteer program 4,000 4,000 1,519 2,481
Fire protection 7,500 7,500 7,359 141
Animal control 472,500 447,500 453,501 18,999
Emergency preparedness 47,100 47,100 35,559 11,541
Subtotal Public Safety 8,949,217 9,159,217 8,778,429 380,788 Community development
Planning 1,491,188 1,054,922 1,128,510 362,678
Building & safety 1,150,413 1,148,113 1,033,286 117,127 Neighborhood improvement 521,603 521,603 469,714 51,889 Economic development 377,289 398,021 320,281 77,740
Subtotal Community Development 3,101,927 3,561,225 2,951,791 609,434 Parks and recreation
Recreation 2,637,412 2,619,055 2,229,336 408,076
Subtotal Parks and Recreation 2,619,055 2,637,412 2,229,336 408,076 Public works
Public works administration 647,156 647,156 637,688 9,468 engineering 741,164 751,564 394,383 346,781
Civic center 807,312 761,312 704,382 102,930
Parks & facilities maintenance 1,725,825 1,838,325 1,599,920 238,405 Landscape maintenance 405,600 405,600 392,445 13,155
Road maintenance 1,897,514 2,070,781 1,786,989 283,792
Subtotal Public Works 6,188,971 6,510,338 5,515,807 994,531 Total expenditures 30,038,229 28,878,782 26,768,135 3,270,094 Excess (deficiency) of revenues
over (under) expenditures 336,123 (63,984) 4,380,427 4,444,411
OTHER FINANCING SOURCES (USES)
Transfers In 1,918,500 1,842,500 1,962,348 43,848
Transfers Out (8,407,241) (3,471,185) (6,443,322) 1,963,919 Total other financing sources (uses) (1,628,685) (6,488,741) (4,480,974) 2,007,767 Net change in fund balances $ (1,292,562) $ (6,552,725) (100,547) $ 6,452,178 Fund balances-beginning 34,600,596
Fund balances (deficit)-ending $ 34,500,049
See Notes to Required Supplementary Information.
59 7.1.a
Packet Pg. 230
CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Traffic Improvement
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 81,600 81,600 $ 214,439 $ $ 132,839 Total revenues 81,600 81,600 214,439 132,839
Net change in fund balances $ 81,600 $ 81,600 214,439 $ 132,839 Fund balances-beginning 8,091,761
Fund balances (deficit)-ending $ 8,306,200
See Notes to Required Supplementary Information.
60 7.1.a
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CITY OF DIAMOND BAR, CALIFORNIA
Miscellaneous Rate Plan
Schedule of Proportationate Share of Net Pension Liability As of June 30, for the Last Ten Fiscal Years
Proportionate Share Plan's Fiduciary
Proportion of the Proportionate of the Net Pension Net Position as a Reporting Date 1 Net Pension Share of Net Liability as a % of % of the Total as of June 30, Liability Pension Liability Covered Payroll Covered Payroll Pension Liability 2024 0.07032% $ 8,772,989 $ 5,404,127 162.3% 77.4%
2023 0.06843% 7,903,769 5,433,199 145.5% 76.7%
2022 0.05574% 3,014,631 5,417,136 55.6% 88.3%
2021 0.06032% 6,563,014 5,227,663 125.5% 75.1%
2020 0.05926% 6,072,351 5,077,171 119.6% 75.3%
2019 0.00000% 5,424,380 5,088,134 106.6% 75.3%
2018 0.00000% 5,537,585 4,680,371 118.3% 73.3%
2017 0.05325% 4,607,967 4,551,711 101.2% 74.1%
2016 0.04862% 3,337,560 4,650,369 71.8% 78.4%
2015 0.05155% 3,207,669 4,376,117 73.3% 79.8%
Notes to Schedule of Proportionate Share of the Net Pension Liability:
1 The proportions and proportionate share of the net pension liability are measured as of one year behind the reporting date.
Refer to notes to basic financial statements.
Benefit Changes : None
Changes of Assumptions : None
See Notes to Required Supplementary Information.
61 7.1.a
Packet Pg. 232
CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Changes in Net OPEB Liability and Related Ratios As of June 30, for the Last Ten Fiscal Years 1
2024 2023 2022
Measurement Date 6/30/2023 6/30/2022 6/30/2021
Reporting Date 1
TOTAL OPEB LIABILITY
Service cost $ 76,892 72,163 $ $ 74,834
Interest on the total OPEB liability 74,864 73,978 67,934 Actual and expected experience difference (162,768) (465) - Changes in assumptions 23,517 - -
Benefit payments (30,784) (19,863) (15,768)
Net change in total OPEB liability 125,813 (18,279) 127,000 Total OPEB liability-beginning 1,278,930 1,260,651 1,151,930 Total OPEB liability-ending (a) 1,386,464 1,260,651 1,278,930
PLAN FIDUCIARY NET POSITION
Contribution - employer 118,784 107,863 103,768
Net investment income 34,017 49,997 32,264
Actual and expected experience difference (23,947) - (89,300) Benefit payments (30,784) (19,863) (15,768)
Administrative expense (486) (610) (440)
Net change in fiduciary net position 137,387 97,584 30,524 Plan fiduciary net position-beginning 547,852 645,436 517,328 Plan fiduciary net position-ending (b) 782,823 645,436 547,852 Net OPEB liability/(asset) (a) - (b) $ 603,641 $ 615,215 $ 731,078 Plan fiduciary net position as a percentage of the
total OPEB liability 56.5% 51.2% 42.8%
Covered-employee payroll $ 5,404,127 5,770,674 $ $ 5,433,199 Plan net OPEB liability/(asset) as a percentage of
covered-employee payroll 10.5% 11.4% 13.5%
Benefit Changes : None
1 Fiscal year 2018 was the first year of GASB Statement No. 75 implementation; therefore only seven years are shown.
Changes of Assumptions : None
1 The proportions and proportionate share of the net pension liability are measured as of one year behind the reporting date. Refer to notes to basic financial statements.
See Notes to Required Supplementary Information.
62 7.1.a
Packet Pg. 233
2021 2020 2019 2018
6/30/2020 6/30/2019 6/30/2018 6/30/2017
$ 41,976 43,235 $ 57,513 $ 55,838 $
53,641 57,448 46,352 41,616
7,817 (54,653) - -
10,172 186,125 - -
(28,427) (32,136) (19,058) (17,988)
85,179 200,019 84,807 79,466
866,732 951,911 781,925 702,459
951,911 1,151,930 866,732 781,925
116,427 32,136 106,186 102,579
20,741 27,335 18,278 7,102
1,529 34,612 - -
(28,427) (32,136) (19,058) (17,988)
(302) (414) (209) (132)
109,968 61,533 105,197 91,561
345,827 455,795 240,630 149,069
455,795 517,328 345,827 240,630
$ 496,116 634,602 $ 520,905 $ 541,295 $
44.9% 47.9% 39.9% 30.8%
$ 6,113,473 5,417,136 $ 5,077,171 $ 5,163,684 $
11.7% 8.1% 10.3% 10.5%
See Notes to Required Supplementary Information.
63 7.1.a
Packet Pg. 234
CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Plan Contributions
As of June 30, for the Last Ten Fiscal Years
Covered/ Contribution as a
Fiscal Year Actuarially Actual Contribution Covered- % of Covered/ Reporting Date 1 Determined Employer Deficiency Employee Covered Employee June 30, Contribution Contributions (Excess) Payroll Payroll 2024 403,553 1,230,051 (826,498) 5,770,674 21.3%
2023 1,157,713 1,157,713 - 5,404,127 21.4%
2022 1,243,813 1,243,813 - 5,433,199 22.9%
2021 939,844 939,844 - 5,417,136 17.3%
2020 1,005,631 1,005,631 - 5,227,663 19.2%
2019 710,349 710,349 - 5,077,171 14.0%
2018 418,349 618,219 (199,870) 5,088,134 12.2%
2018 386,806 542,557 (155,751) 4,680,371 11.6%
2016 460,471 587,648 (127,177) 4,551,711 12.9%
2015 403,553 403,553 - 4,650,369 8.7%
2024 $ 107,863 $ 107,863 $ - $ 5,770,674 1.9%
2023 106,000 106,000 - 5,404,127 2.0%
2022 103,768 103,768 - 5,433,199 1.9%
2021 32,136 32,136 - 5,417,136 0.6%
2020 116,427 116,427 - 6,113,473 1.9%
2019 87,129 106,186 (19,057) 5,077,171 2.1%
2018 84,591 102,579 (17,988) 5,163,684 2.0%
Notes to Schedule:
(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 assumtions used to set the actuarially determiend contribution for Fiscal Year 2023 were from the June 30, 2024 actuarial valuation.
Single Employer OPEB Plan
Miscellaneous Plan
See Notes to Required Supplementary Information.
64 7.1.a
Packet Pg. 235
CITY OF DIAMOND BAR, CALIFORNIA
Notes to Required Supplementary Information
For the Year Ended June 30, 2024
NOTE 1: STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
A. Budgetary Data
General Budget Policies
The City adopts an annual budget prepared on the modified accrual basis of accounting for its governmental funds and on the accrual basis of accounting for its proprietary funds. The City Manager or his designee is authorized to transfer budgeted amounts between the accounts of any department or funds that are approved by City Council.
Prior year appropriations lapse unless they are approved for carryover into the following fiscal year. Expenditures may not legally exceed appropriations at the department level.
Budget Basis of Accounting
Budgets for governmental funds are adopted on a basis consistent with generally accepted accounting principles (GAAP).
Compliance with Budgetary Limitations
The General Fund City Attorney and City Clerk departments exceeded appropriations by $15,113 and $15,446 respectively for the year ended June 30, 2024. The General Fund did not exceed total budgeted appropriations.
The Transportation Grant, Local Roadway Safety Plan, and MTA Grant special revenue funds did not adopt budgets for the fiscal year ended June 30, 2024.
65 7.1.a
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CITY OF DIAMOND BAR, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments $ 3,169,097 518,929 $ 3,283,470 $ $ 1,072 Receivables:
Accounts - - - -
Taxes - 5,845 - -
Due from other governments 128,313 - 93,644 -
Notes and loans - - - -
Restricted assets:
Cash and investments with fiscal agents - - - -
Total assets 647,242 3,174,942 3,377,114 1,072
LIABILITIES
Accounts payable 81,443 30,606 60,032 -
Accrued liabilities 9,041 - 7,874 -
Retainage payable - 1,611 - -
Due to Other Governments - - - -
Due to Other Funds 90,515 - 2,660 -
Total liabilities 32,217 180,999 70,566 -
DEFERRED INFLOWS OF RESOURCES
Unearned revenue - - - -
Total deferred inflows of resources - - - -
FUND BALANCES (DEFICITS)
Restricted for:
Community development projects - - - -
Public safety - - - -
Highways and streets 615,025 2,993,943 3,306,548 1,072
Capital projects - - - -
Debt Service - - - -
Unassigned - - - -
Total fund balances (deficits) 615,025 2,993,943 3,306,548 1,072 Total liabilities, deferred inflows of resources,
and fund balances (deficits) $ 647,242 $ 3,174,942 $ 3,377,114 $ 1,072 State Gas Tax Proposition A Proposition C
Transportation
Grant
Special Revenue Funds
66 7.1.a
Packet Pg. 237
CITY OF DIAMOND BAR, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Due from other governments
Notes and loans
Restricted assets:
Cash and investments with fiscal agents
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Retainage payable
Due to Other Governments
Due to Other Funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unearned revenue
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Restricted for:
Community development projects
Public safety
Highways and streets
Capital projects
Debt Service
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
(Continued)
$ 60,141 2,170,289 $ 113,211 $ $ 1,271,399
184,685 - - -
- - - -
- - 17,959 79,860
- - - -
- - - -
60,141 2,354,974 131,170 1,351,259
- 16,906 - 9
- 21,763 - 819
- - - -
- - - -
- - - -
- 38,669 - 828
- 146,317 - -
- 146,317 - -
- 2,169,988 - -
- - - -
60,141 - - -
- - 131,170 1,350,431
- - - -
- - - -
60,141 2,169,988 131,170 1,350,431
$ 60,141 2,354,974 $ 131,170 $ 1,351,259 $
Integrated
Waste
Management
Sewer
Mitigation
Air Quality
Improvement
Measure M
Local Return
Special Revenue Funds
67 7.1.a
Packet Pg. 238
CITY OF DIAMOND BAR, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Due from other governments
Notes and loans
Restricted assets:
Cash and investments with fiscal agents
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Retainage payable
Due to Other Governments
Due to Other Funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unearned revenue
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Restricted for:
Community development projects
Public safety
Highways and streets
Capital projects
Debt Service
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
$ 31,518 4,420,866 $ - $ $ 122,591
- - - -
- - - -
- 247,228 - -
- - - -
- - - -
31,518 4,668,094 - 122,591
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
31,518 - - 122,591
- - - -
- 4,668,094 - -
- - - -
- - - -
- - - -
31,518 4,668,094 - 122,591
$ 31,518 4,668,094 $ - $ 122,591 $
Trails &
Bikeways MTA Grant
Beverage
Center
Recycling
Grant
Road
Maintenance &
Rehab
Special Revenue Funds
68 7.1.a
Packet Pg. 239
CITY OF DIAMOND BAR, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Due from other governments
Notes and loans
Restricted assets:
Cash and investments with fiscal agents
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Retainage payable
Due to Other Governments
Due to Other Funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unearned revenue
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Restricted for:
Community development projects
Public safety
Highways and streets
Capital projects
Debt Service
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
(Continued)
$ 2,667,577 29,530 $ - $ $ 407,356
- - - -
- - - -
- - 81,661 -
- - 476,028 -
- - - -
2,667,577 29,530 557,689 407,356
225 - 46,440 -
- - 567 -
- - - -
- - 476,028 -
- - 34,765 -
225 557,800 - -
- - - -
- - - -
2,667,577 29,305 - -
- - - 407,356
- - - -
- - - -
- - - -
- - (111) -
2,667,577 29,305 (111) 407,356
$ 2,667,577 29,530 $ 557,689 $ 407,356 $
Used Oil
Block Grant
Park and
Facility
Development CDBG
Special Revenue Funds
COPS
69 7.1.a
Packet Pg. 240
CITY OF DIAMOND BAR, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Due from other governments
Notes and loans
Restricted assets:
Cash and investments with fiscal agents
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Retainage payable
Due to Other Governments
Due to Other Funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unearned revenue
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Restricted for:
Community development projects
Public safety
Highways and streets
Capital projects
Debt Service
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
$ 1,130,000 - $ 1,036,792 $ $ 705,001
- - - -
16,662 - - 17,285
- - 70,439 -
- - - -
- - - -
1,146,662 - 1,107,231 722,286
309,779 - 9 -
4,600 - 819 -
937 - - -
- - - -
- - - -
315,316 - 828 -
- - - -
- - - -
- - - 722,286
- - - -
- - 1,106,403 -
831,346 - - -
- - - -
- - - -
831,346 - 1,106,403 722,286
$ 1,146,662 - $ 1,107,231 $ 722,286 $
Landscape
Maintenance
District
Measure R
Local Return PEG Fees
Special Revenue Funds
CLEEP
70 7.1.a
Packet Pg. 241
CITY OF DIAMOND BAR, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Due from other governments
Notes and loans
Restricted assets:
Cash and investments with fiscal agents
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Retainage payable
Due to Other Governments
Due to Other Funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unearned revenue
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Restricted for:
Community development projects
Public safety
Highways and streets
Capital projects
Debt Service
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
(Continued)
$ 54,228 236,150 $ - $ $ 354,049
39,497 - - -
- - - -
- - - -
- - - -
- - - -
54,228 275,647 - 354,049
215 - - -
- - - -
- - - -
- - - -
- - - -
215 - - -
- - - -
- - - -
54,013 - - -
- - - -
- 275,647 - 354,049
- - - -
- - - -
- - - -
54,013 275,647 - 354,049
$ 54,228 275,647 $ - $ 354,049 $
CASP Fees
(SB1186)
Measure A
Neighborhood
Park Acts
Street
Waste Hauler Beautification
Special Revenue Funds
71 7.1.a
Packet Pg. 242
CITY OF DIAMOND BAR, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Due from other governments
Notes and loans
Restricted assets:
Cash and investments with fiscal agents
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Retainage payable
Due to Other Governments
Due to Other Funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unearned revenue
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Restricted for:
Community development projects
Public safety
Highways and streets
Capital projects
Debt Service
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
$ 1,630,227 - $ 5,468 $ $ 49,086
- - - -
- - - -
- - - -
- - - -
- - - -
1,630,227 - 5,468 49,086
7,225 - - -
4,076 - - -
- - - -
- - - -
- 92 - -
11,301 92 - -
- - - -
- - - -
- - - 49,086
- - 5,468 -
1,618,926 - - -
- - - -
- - - -
- (92) - -
1,618,926 (92) 5,468 49,086
$ 1,630,227 - $ 5,468 $ 49,086 $
Local
Roadway
Safety Plan
Special Revenue Funds
Measure W
Local Return
Hazard
Mitigation
Grant
Homelessness
Response
72 7.1.a
Packet Pg. 243
CITY OF DIAMOND BAR, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Due from other governments
Notes and loans
Restricted assets:
Cash and investments with fiscal agents
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Retainage payable
Due to Other Governments
Due to Other Funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unearned revenue
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Restricted for:
Community development projects
Public safety
Highways and streets
Capital projects
Debt Service
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
Debt Service
Funds
Total
Nonmajor
Funds
$ 23,468,047 - $
- 224,182
- 39,792
- 719,104
- 476,028
2,974 2,974
24,930,127 2,974
552,889 -
- 49,559
- 2,548
- 476,028
- 128,032
1,209,056 -
146,317 -
146,317 -
5,846,364 -
- 412,824
- 14,999,848
- 2,312,947
2,974 2,974
- (203)
23,574,754 2,974
$ 24,930,127 2,974 $
Public Financing
Authority
73 7.1.a
Packet Pg. 244
CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Taxes $ 27,500 - $ - $ $ -
Licenses and permits - - - -
Intergovernmental 1,437,294 1,486,767 1,192,202 -
Charges for services 63,936 - - -
Use of money and property 125,232 71,794 173,934 -
Miscellaneous - - - -
Total revenues 1,558,561 1,653,962 1,366,136 -
EXPENDITURES
Current:
General government - - - -
Public safety - - - -
Community development - - - -
Parks and recreation - 22,175 - -
Public works 32,217 566,877 606,214 -
Capital Outlay - - - -
Debt service:
Principal Retirement - - - -
Interest Expense and Fiscal Charges - - - -
Total expenditures 32,217 589,052 606,214 -
Excess (deficiency) of revenues
over (under) expenditures 1,526,344 1,064,910 759,922 -
OTHER FINANCING SOURCES (USES)
Transfers In - - - -
Transfers Out (5,944) (1,687,957) (746,527) -
Total other financing sources (uses) (1,687,957) (5,944) (746,527) - Net change in fund balances (161,613) 1,058,966 13,395 - Fund balances (deficit)-beginning 1,934,977 776,638 3,293,153 1,072 Fund balances (deficit)-ending $ 615,025 $ 2,993,943 $ 3,306,548 $ 1,072 Special Revenue Funds
State Gas Tax Proposition A Proposition C
Transportation
Grant
74 7.1.a
Packet Pg. 245
CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
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
Parks and recreation
Public works
Capital Outlay
Debt service:
Principal Retirement
Interest Expense and Fiscal Charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
(Continued)
$ - - $ - $ $ -
- - - -
- 53,781 71,804 1,009,371
- 694,047 - -
2,907 51,091 7,489 103,556
- 2,453 - -
2,907 801,372 79,293 1,112,927
- - - -
- - - -
- 604,994 - -
- - - -
- - - 6,693
- - 27,413 -
- - - -
- - - -
- 604,994 27,413 6,693
2,907 196,378 51,880 1,106,234
- - - -
- - (132,000) (1,835,004)
- - (132,000) (1,835,004)
2,907 196,378 (80,120) (728,770)
57,234 1,973,610 211,290 2,079,201
$ 60,141 2,169,988 $ 131,170 $ 1,350,431 $
Special Revenue Funds
Integrated
Waste
Management
Sewer
Mitigation
Air Quality
Improvement
Measure M
Local Return
75 7.1.a
Packet Pg. 246
CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
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
Parks and recreation
Public works
Capital Outlay
Debt service:
Principal Retirement
Interest Expense and Fiscal Charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
$ - - $ - $ $ -
- - - -
48,648 1,418,584 56,599 13,696
- - - -
- 217,048 - 5,355
- - - -
48,648 1,635,632 56,599 19,051
- - - -
- - - -
- - - 3,942
- - - -
- - - -
- - - -
- - - -
- - - -
- - - 3,942
48,648 1,635,632 56,599 15,109
- - - -
(1,048,614) (42,131) - -
(1,048,614) (42,131) - -
6,517 587,018 56,599 15,109
25,001 4,081,076 (56,599) 107,482
$ 31,518 4,668,094 $ - $ 122,591 $
Special Revenue Funds
Trails &
Bikeways MTA Grant
Beverage
Center
Recycling
Grant
Road
Maintenance &
Rehab
76 7.1.a
Packet Pg. 247
CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
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
Parks and recreation
Public works
Capital Outlay
Debt service:
Principal Retirement
Interest Expense and Fiscal Charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
(Continued)
$ - - $ - $ $ -
- - - -
- 7,771 310,818 186,159
- - - -
104,187 1,236 - 25,217
- - - -
104,187 9,007 310,818 211,376
- - - -
- - - 4,800
- 8,525 112,277 -
- - 27,898 -
- - - -
- - - -
- - - -
- - - -
- 8,525 140,175 4,800
104,187 482 170,643 206,576
1,204,585 - - -
(208,836) - (170,776) (152,500)
995,749 - (170,776) (152,500)
1,099,936 482 (133) 54,076
1,567,641 28,823 22 353,280
$ 2,667,577 29,305 $ (111) $ 407,356 $
Special Revenue Funds
Used Oil
Block Grant
Park and
Facility
Development CDBG COPS
77 7.1.a
Packet Pg. 248
CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
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
Parks and recreation
Public works
Capital Outlay
Debt service:
Principal Retirement
Interest Expense and Fiscal Charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
$ 1,220,718 - $ - $ $ 71,188
- - - -
- - 893,872 -
- - - -
- - 71,248 36,313
- - - -
1,220,718 - 965,120 107,501
- - - 6,841
- - - -
- - - -
- - - -
1,102,703 - 6,693 -
- - - -
- - - -
- - - -
1,102,703 - 6,693 6,841
118,015 - 958,427 100,660
260,749 - - -
(8,351) (1,132,017) - (85,267)
(8,351) 260,749 (1,132,017) (85,267)
(8,351) 378,764 (173,590) 15,393
452,582 8,351 1,279,993 706,893
$ 831,346 - $ 1,106,403 $ 722,286 $
Special Revenue Funds
CLEEP
Landscape
Maintenance
District
Measure R
Local Return PEG Fees
78 7.1.a
Packet Pg. 249
CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
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
Parks and recreation
Public works
Capital Outlay
Debt service:
Principal Retirement
Interest Expense and Fiscal Charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
(Continued)
$ - - $ - $ $ -
25,239 157,988 - -
- - 184,000 -
- - - -
2,443 15,971 - 17,110
- - - -
27,682 173,959 184,000 17,110
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
27,682 173,959 184,000 17,110
- - - -
(233,740) - - -
(233,740) - - -
27,682 (59,781) 184,000 17,110
26,331 335,428 (184,000) 336,939
$ 54,013 275,647 $ - $ 354,049 $
Special Revenue Funds
CASP Fees
(SB1186)
Measure A
Neighborhood
Park Acts
Street
Waste Hauler Beautification
79 7.1.a
Packet Pg. 250
CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
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
Parks and recreation
Public works
Capital Outlay
Debt service:
Principal Retirement
Interest Expense and Fiscal Charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
$ - - $ - $ $ -
- - - -
839,815 - - -
- - - -
91,423 - 281 -
- - - -
931,238 - 281 -
20,000 - - 914
- - - -
- - - -
- - - -
430,627 - - -
- - - -
- - - -
- - - -
450,627 - - 914
480,611 - 281 (914)
- - - 50,000
(434,523) - - -
(434,523) - - 50,000
46,088 - 281 49,086
1,572,838 (92) 5,187 -
$ 1,618,926 (92) $ 5,468 $ 49,086 $
Special Revenue Funds
Local
Roadway
Safety Plan
Measure W
Local Return
Hazard
Mitigation
Grant
Homelessness
Response
80 7.1.a
Packet Pg. 251
CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
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
Parks and recreation
Public works
Capital Outlay
Debt service:
Principal Retirement
Interest Expense and Fiscal Charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
Debt Service
Funds
Total
Nonmajor
Funds
$ - $ 1,319,406
- 183,227
- 9,211,181
- 757,983
1,747 1,125,582
- 2,453
12,599,832 1,747
- 27,755
- 4,800
- 729,738
- 50,073
- 2,752,024
- 27,413
480,000 480,000
235,600 235,600
4,307,403 715,600
8,292,429 (713,853)
715,266 2,230,600
- (7,924,187)
(5,693,587) 715,266
2,598,842 1,413
1,561 20,975,912
$ 23,574,754 2,974 $
Public Financing
Authority
81 7.1.a
Packet Pg. 252
CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual State Gas Tax
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental Revenues $ 1,555,555 1,555,555 $ 1,486,767 $ $ (68,788) Use of Money and Property 1,800 1,800 71,794 69,994
Total revenues 1,557,355 1,557,355 1,558,561 1,206
EXPENDITURES
Current:
Public works 66,000 66,000 32,217 33,783
Total expenditures 66,000 66,000 32,217 33,783
Excess (deficiency) of revenues
over (under) expenditures 1,491,355 1,491,355 1,526,344 34,989
OTHER FINANCING SOURCES (USES)
Transfers Out (2,117,992) (1,604,000) (1,687,957) 430,035 Total other financing sources (uses) (2,117,992) (1,604,000) (1,687,957) 430,035 Net change in fund balances $ (112,645) $ (626,637) (161,613) $ 465,024 Fund balances-beginning 776,638
Fund balances (deficit)-ending $ 615,025
82 7.1.a
Packet Pg. 253
CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Proposition A
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Taxes $ 13,000 13,000 $ 27,500 $ $ 14,500
Intergovernmental 1,566,554 1,566,554 1,437,294 (129,260) Charges for services 200,000 200,000 63,936 (136,064)
Use of money and property 2,700 2,700 125,232 122,532
Total revenues 1,782,254 1,782,254 1,653,962 (128,292)
EXPENDITURES
Current:
Parks and recreation 12,500 33,500 22,175 11,325
Public works 893,136 880,136 566,877 313,259
Total expenditures 913,636 905,636 589,052 324,584
Excess (deficiency) of revenues
over (under) expenditures 868,618 876,618 1,064,910 196,292
OTHER FINANCING SOURCES (USES)
Transfers out (50,000) - (5,944) 44,056
Total other financing sources (uses) (50,000) - (5,944) 44,056 Net change in fund balances $ 876,618 $ 818,618 1,058,966 $ 240,348 Fund balances-beginning 1,934,977
Fund balances (deficit)-ending $ 2,993,943
83 7.1.a
Packet Pg. 254
CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Proposition C
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 1,299,415 1,299,415 $ 1,192,202 $ $ (107,213) Use of money and property 9,500 9,500 173,934 164,434
Total revenues 1,308,915 1,308,915 1,366,136 57,221
EXPENDITURES
Current:
Public works 728,930 728,930 606,214 122,716
Total expenditures 728,930 728,930 606,214 122,716
Excess (deficiency) of revenues
over (under) expenditures 579,985 579,985 759,922 179,937
OTHER FINANCING SOURCES (USES)
Transfers out (2,564,000) (3,654,479) (746,527) 2,907,952 Total other financing sources (uses) (2,564,000) (3,654,479) (746,527) 2,907,952 Net change in fund balances $ (1,984,015) $ (3,074,494) 13,395 $ 3,087,889 Fund balances-beginning 3,293,153
Fund balances (deficit)-ending $ 3,306,548
84 7.1.a
Packet Pg. 255
CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Integrated Waste Management
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ - - $ 53,781 $ $ 53,781
Charges for services 612,000 612,000 694,047 82,047
Use of money and property 14,700 14,700 51,091 36,391
Miscellaneous 14,526 14,526 2,453 (12,073)
Total revenues 641,226 641,226 801,372 160,146
EXPENDITURES
Current:
Community development 797,482 750,792 604,994 192,488
Total expenditures 797,482 750,792 604,994 192,488
Excess (deficiency) of revenues
over (under) expenditures (156,256) (109,566) 196,378 352,634
OTHER FINANCING SOURCES (USES)
Transfers out (10,000) (10,000) - 10,000
Total other financing sources (uses) (10,000) (10,000) - 10,000 Net change in fund balances $ (119,566) $ (166,256) 196,378 $ 362,634 Fund balances-beginning 1,973,610
Fund balances (deficit)-ending $ 2,169,988
85 7.1.a
Packet Pg. 256
CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Sewer Mitigation
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 400 400 $ 2,907 $ $ 2,507
Total revenues 400 400 2,907 2,507
Net change in fund balances $ 400 $ 400 2,907 $ 2,507
Fund balances-beginning 57,234
Fund balances (deficit)-ending $ 60,141
86 7.1.a
Packet Pg. 257
CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Air Quality Improvement
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 73,000 73,000 $ 71,804 $ $ (1,196)
Use of money and property 1,000 1,000 7,489 6,489
Total revenues 74,000 74,000 79,293 5,293
EXPENDITURES
Current:
Public works 40,000 40,000 - 40,000
Capital outlay 34,000 34,000 27,413 6,587
Total expenditures 74,000 74,000 27,413 46,587
Excess (deficiency) of revenues
over (under) expenditures - - 51,880 51,880
OTHER FINANCING SOURCES (USES)
Transfers out (132,000) (100,000) (132,000) -
Total other financing sources (uses) (132,000) (100,000) (132,000) - Net change in fund balances $ (100,000) $ (132,000) (80,120) $ 51,880 Fund balances-beginning 211,290
Fund balances (deficit)-ending $ 131,170
87 7.1.a
Packet Pg. 258
CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Measure M Local Return
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 1,104,503 1,104,503 $ 1,009,371 $ $ (95,132) Use of money and property 7,400 7,400 103,556 96,156
Total revenues 1,111,903 1,111,903 1,112,927 1,024
EXPENDITURES
Current:
Public works 14,305 14,305 6,693 7,612
Total expenditures 14,305 14,305 6,693 7,612
Excess (deficiency) of revenues
over (under) expenditures 1,097,598 1,097,598 1,106,234 8,636
OTHER FINANCING SOURCES (USES)
Transfers out (3,008,936) (1,200,000) (1,835,004) 1,173,932 Total other financing sources (uses) (3,008,936) (1,200,000) (1,835,004) 1,173,932 Net change in fund balances $ (102,402) $ (1,911,338) (728,770) $ 1,182,568 Fund balances-beginning 2,079,201
Fund balances (deficit)-ending $ 1,350,431
88 7.1.a
Packet Pg. 259
CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Road Maintenance & Rehab
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 1,358,896 1,358,896 $ 1,418,584 $ $ 59,688 Use of money and property 12,900 12,900 217,048 204,148 Total revenues 1,371,796 1,371,796 1,635,632 263,836
Excess (deficiency) of revenues
over (under) expenditures 1,371,796 1,371,796 1,635,632 263,836
OTHER FINANCING SOURCES (USES)
Transfers out (4,050,000) (5,314,384) (1,048,614) 4,265,770 Total other financing sources (uses) (4,050,000) (5,314,384) (1,048,614) 4,265,770 Net change in fund balances $ (2,678,204) $ (3,942,588) 587,018 $ 4,529,606 Fund balances-beginning 4,081,076
Fund balances (deficit)-ending $ 4,668,094
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Packet Pg. 260
CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Trails & Bikeways
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 63,420 63,420 $ 48,648 $ $ (14,772) Total revenues 63,420 63,420 48,648 (14,772)
Excess (deficiency) of revenues
over (under) expenditures 63,420 63,420 48,648 (14,772)
OTHER FINANCING SOURCES (USES)
Transfers out (73,923) (33,650) (42,131) 31,792
Total other financing sources (uses) (73,923) (33,650) (42,131) 31,792 Net change in fund balances $ 29,770 $ (10,503) 6,517 $ 17,020 Fund balances-beginning 25,001
Fund balances (deficit)-ending $ 31,518
90 7.1.a
Packet Pg. 261
CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Beverage Center Recycling Grant
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 13,817 13,817 $ 13,696 $ $ (121)
Use of money and property 1,200 1,200 5,355 4,155
Total revenues 15,017 15,017 19,051 4,034
EXPENDITURES
Current:
Community development 37,300 37,300 3,942 33,358
Total expenditures 37,300 37,300 3,942 33,358
Net change in fund balances $ (22,283) $ (22,283) 15,109 $ 37,392 Fund balances-beginning 107,482
Fund balances (deficit)-ending $ 122,591
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Packet Pg. 262
CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Used Oil Block Grant
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 8,557 8,557 $ 7,771 $ $ (786)
Use of money and property 200 200 1,236 1,036
Total revenues 8,757 8,757 9,007 250
EXPENDITURES
Current:
Community development 9,900 9,900 8,525 1,375
Total expenditures 9,900 9,900 8,525 1,375
Net change in fund balances $ (1,143) $ (1,143) 482 $ 1,625 Fund balances-beginning 28,823
Fund balances (deficit)-ending $ 29,305
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Packet Pg. 263
CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Park and Facility Development
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 7,800 7,800 $ 104,187 $ $ 96,387 Total revenues 7,800 7,800 104,187 96,387
Excess (deficiency) of revenues
over (under) expenditures 7,800 7,800 104,187 96,387
OTHER FINANCING SOURCES (USES)
Transfers in 1,204,585 - 1,204,585 -
Transfers out (1,211,623) (500,000) (208,836) 1,002,787 Total other financing sources (uses) (7,038) (500,000) 995,749 1,002,787 Net change in fund balances $ (492,200) $ 762 1,099,936 $ 1,099,174 Fund balances-beginning 1,567,641
Fund balances (deficit)-ending $ 2,667,577
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CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual CDBG
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 335,699 335,699 $ 310,818 $ $ (24,881) Total revenues 335,699 335,699 310,818 (24,881)
EXPENDITURES
Current:
Community development 152,000 150,581 112,277 38,304
Parks and recreation 37,917 39,336 27,898 11,438
Total expenditures 189,917 189,917 140,175 49,742
Excess (deficiency) of revenues
over (under) expenditures 145,782 145,782 170,643 24,861
OTHER FINANCING SOURCES (USES)
Transfers out (339,914) (145,464) (170,776) 169,138
Total other financing sources (uses) (339,914) (145,464) (170,776) 169,138 Net change in fund balances $ 318 $ (194,132) (133) $ 193,999 Fund balances-beginning 22
Fund balances (deficit)-ending $ (111)
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Packet Pg. 265
CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual COPS
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 163,000 163,000 $ 186,159 $ $ 23,159 Use of money and property 3,200 3,200 25,217 22,017
Total revenues 166,200 166,200 211,376 45,176
EXPENDITURES
Current:
Public safety 10,000 10,000 4,800 5,200
Total expenditures 10,000 10,000 4,800 5,200
Excess (deficiency) of revenues
over (under) expenditures 156,200 156,200 206,576 50,376
OTHER FINANCING SOURCES (USES)
Transfers out (152,500) (152,500) (152,500) -
Total other financing sources (uses) (152,500) (152,500) (152,500) - Net change in fund balances $ 3,700 $ 3,700 54,076 $ 50,376 Fund balances-beginning 353,280
Fund balances (deficit)-ending $ 407,356
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Packet Pg. 266
CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual CLEEP
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
OTHER FINANCING SOURCES (USES)
Transfers out $ (9,000) (9,000) $ (8,351) $ $ 649
Total other financing sources (uses) (9,000) (9,000) (8,351) 649 Net change in fund balances $ (9,000) $ (9,000) (8,351) $ 649 Fund balances-beginning 8,351
Fund balances (deficit)-ending $ -
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CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Landscape Maintenance District
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Taxes $ 1,221,416 1,221,416 $ 1,220,718 $ $ (698)
Total revenues 1,221,416 1,221,416 1,220,718 (698)
EXPENDITURES
Current:
Public works 1,410,911 1,419,850 1,102,703 317,147
Total expenditures 1,419,850 1,410,911 1,102,703 317,147 Excess (deficiency) of revenues
over (under) expenditures (198,434) (189,495) 118,015 316,449
OTHER FINANCING SOURCES (USES)
Transfers in 271,955 271,955 260,749 (11,206)
Total other financing sources (uses) 271,955 271,955 260,749 (11,206) Net change in fund balances $ 82,460 $ 73,521 378,764 $ 305,243 Fund balances-beginning 452,582
Fund balances (deficit)-ending $ 831,346
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CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Measure R Local Return
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 974,561 974,561 $ 893,872 $ $ (80,689) Use of money and property 4,500 4,500 71,248 66,748
Total revenues 979,061 979,061 965,120 (13,941)
EXPENDITURES
Current:
Public works 14,305 14,305 6,693 7,612
Total expenditures 14,305 14,305 6,693 7,612
Excess (deficiency) of revenues
over (under) expenditures 964,756 964,756 958,427 (6,329)
OTHER FINANCING SOURCES (USES)
Transfers out (2,160,443) (1,175,000) (1,132,017) 1,028,426 Total other financing sources (uses) (2,160,443) (1,175,000) (1,132,017) 1,028,426 Net change in fund balances $ (210,244) $ (1,195,687) (173,590) $ 1,022,097 Fund balances-beginning 1,279,993
Fund balances (deficit)-ending $ 1,106,403
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CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual PEG Fees
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Taxes $ 100,000 100,000 $ 71,188 $ $ (28,812)
Use of money and property 3,800 3,800 36,313 32,513
Total revenues 103,800 103,800 107,501 3,701
EXPENDITURES
Current:
General government 100,000 100,000 6,841 93,159
Total expenditures 100,000 100,000 6,841 93,159
Excess (deficiency) of revenues
over (under) expenditures 3,800 3,800 100,660 96,860
OTHER FINANCING SOURCES (USES)
Transfers out (300,000) - (85,267) 214,733
Total other financing sources (uses) (300,000) - (85,267) 214,733 Net change in fund balances $ 3,800 $ (296,200) 15,393 $ 311,593 Fund balances-beginning 706,893
Fund balances (deficit)-ending $ 722,286
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CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Waste Hauler
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Licenses and permits $ 157,000 157,000 $ 157,988 $ $ 988 Use of money and property 1,300 1,300 15,971 14,671
Total revenues 158,300 158,300 173,959 15,659
Excess (deficiency) of revenues
over (under) expenditures 158,300 158,300 173,959 15,659
OTHER FINANCING SOURCES (USES)
Transfers out (396,004) (250,000) (233,740) 162,264
Total other financing sources (uses) (396,004) (250,000) (233,740) 162,264 Net change in fund balances $ (91,700) $ (237,704) (59,781) $ 177,923 Fund balances-beginning 335,428
Fund balances (deficit)-ending $ 275,647
100
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CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual CASP Fees (SB1186)
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Licenses and permits $ 8,000 8,000 $ 25,239 $ $ 17,239
Use of money and property 200 200 2,443 2,243
Total revenues 8,200 8,200 27,682 19,482
Net change in fund balances $ 8,200 $ 8,200 27,682 $ 19,482 Fund balances-beginning 26,331
Fund balances (deficit)-ending $ 54,013
101
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CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Measure A Neighborhood Park Acts
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 184,000 184,000 $ 184,000 $ $ -
Total revenues 184,000 184,000 184,000 -
Excess (deficiency) of revenues
over (under) expenditures 184,000 184,000 184,000 -
OTHER FINANCING SOURCES (USES)
Transfers out (1,000) - - 1,000
Total other financing sources (uses) (1,000) - - 1,000
Net change in fund balances $ 184,000 $ 183,000 184,000 $ 1,000 Fund balances (deficit)-beginning (184,000)
Fund balances (deficit)-ending $ -
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CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Street Beautification
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 2,400 $ 2,400 $ 17,110 $ 14,710 Total revenues 2,400 2,400 17,110 14,710
Net change in fund balances $ 2,400 $ 2,400 17,110 $ 14,710 Fund balances-beginning 336,939
Fund balances (deficit)-ending $ 354,049
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CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Measure W Local Return
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 838,000 838,000 $ 839,815 $ $ 1,815 Use of money and property - - 91,423 91,423
Total revenues 838,000 838,000 931,238 93,238
EXPENDITURES
Current:
General government 25,000 25,000 20,000 5,000
Public works 522,538 623,538 430,627 192,911
Total expenditures 648,538 547,538 450,627 197,911
Excess (deficiency) of revenues
over (under) expenditures 189,462 290,462 480,611 291,149
OTHER FINANCING SOURCES (USES)
Transfers out (1,272,575) (300,000) (434,523) 838,052
Total other financing sources (uses) (1,272,575) (300,000) (434,523) 838,052 Net change in fund balances $ (9,538) $ (1,083,113) 46,088 $ 1,129,201 Fund balances-beginning 1,572,838
Fund balances (deficit)-ending $ 1,618,926
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CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Hazard Mitigation Grant
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 22,500 22,500 $ - $ $ (22,500)
Use of money and property - - 281 281
Total revenues 22,500 22,500 281 (22,219)
Net change in fund balances $ 22,500 $ 22,500 281 $ (22,219) Fund balances-beginning 5,187
Fund balances (deficit)-ending $ 5,468
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CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Homelessness Response
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES
Current:
General government $ 50,000 $ 50,000 $ 914 $ 49,086
Total expenditures 50,000 50,000 914 49,086
Excess (deficiency) of revenues
over (under) expenditures (50,000) (50,000) (914) 49,086
OTHER FINANCING SOURCES (USES)
Transfers in 50,000 50,000 50,000 -
Total other financing sources (uses) 50,000 50,000 50,000 - Net change in fund balances $ - $ - 49,086 $ 49,086
Fund balances-beginning -
Fund balances (deficit)-ending $ 49,086
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CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Capital Improvement
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 823,350 302,850 $ 307,470 $ $ (515,880) Total revenues 823,350 302,850 307,470 (515,880)
EXPENDITURES
Capital outlay 22,597,996 12,030,964 8,146,443 14,451,553 Total expenditures 22,597,996 12,030,964 8,146,443 14,451,553 Excess (deficiency) of revenues
over (under) expenditures (21,774,646) (11,728,114) (7,838,973) 13,935,673
OTHER FINANCING SOURCES (USES)
Transfers in 22,260,169 11,728,114 7,908,956 (14,351,213) Total other financing sources (uses) 22,260,169 11,728,114 7,908,956 (14,351,213) Net change in fund balances $ 485,523 - $ 69,983 $ (415,540) Fund balances (deficit)-beginning (485,103)
Fund balances (deficit)-ending $ (415,120)
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CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Public Financing Authority
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 50 50 $ 1,747 $ $ 1,697
Total revenues 50 50 1,747 1,697
EXPENDITURES
Debt service:
Principal 480,000 480,000 480,000 -
Interest and fiscal charges 236,100 236,100 235,600 500 Total expenditures 716,100 716,100 715,600 500
Excess (deficiency) of revenues
over (under) expenditures (716,050) (716,050) (713,853) 2,197
OTHER FINANCING SOURCES (USES)
Transfers in 716,100 716,100 715,266 (834)
Total other financing sources (uses) 716,100 716,100 715,266 (834) Net change in fund balances $ 50 $ 50 1,413 $ 1,363
Fund balances-beginning 1,561
Fund balances (deficit)-ending $ 2,974
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CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Net Position
Internal Service Funds
June 30, 2024
Total Internal
Service
Funds
ASSETS
Current assets:
Pooled cash and investments 974,986 $ 365,079 $ 1,607,712 $ 2,311,467 $ 5,259,244 $ Receivables:
Due from Other Governments - 20,000 28,346 - 48,346
Total current assets 974,986 385,079 1,636,058 2,311,467 5,307,590 Noncurrent:
Capital Asset, net - 177,007 1,000,340 200,526 1,377,873 Total noncurrent assets - 177,007 1,000,340 200,526 1,377,873 Total assets 974,986 562,086 2,636,398 2,511,993 6,685,463
LIABILITIES
Current liabilities:
Accounts payable - 3,404 94,605 31,425 129,434
Retainage payable - - - 1,995 1,995
Total current liabilities - 3,404 94,605 33,420 131,429 Total liabilities - 3,404 94,605 33,420 131,429
NET POSITION
Net investment in capital assets - 177,007 1,000,340 198,531 1,375,878 Unrestricted 974,986 381,675 1,541,453 2,280,042 5,178,156 Total net position 974,98 $ 6 $ 558,682 $ 2,541,793 $ 2,478,573 $ 6,554,034 Self Insurance
Equipment
Replacement
Computer
Equipment
Replacement
Building
Facility &
Maintenance
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CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Revenues, Expenses and
Changes in Net Position
Internal Service Funds
For the Year Ended June 30, 2024
Total Internal
Service
Funds
OPERATING EXPENSES
Insurance premiums $ 609,466 $ - $ - $ 609,466 - $
Equipment repair and maintenance - 87,935 306,145 7,800 401,880 Depreciation & amortization - 32,083 160,820 11,088 203,991 Total operating expenses 609,466 120,018 466,965 18,888 1,215,337 Operating income (loss) (609,466) (120,018) (466,965) (18,888) (1,215,337)
NONOPERATING REVENUES (EXPENSES)
Intergovernmental - 20,000 - - 20,000
Interest revenue 20,808 13,750 82,430 81,725 198,713
Contributions - - 9,045 - 9,045
Other Expenses (713) - - - (713)
Total nonoperating revenues (expenses) 20,095 33,750 91,475 81,725 227,045 Income (loss) before transfers (589,371) (86,268) (375,490) 62,837 (988,292) Transfers in 609,380 278,750 72,890 1,304,585 2,265,605 Change in net position 20,009 192,482 (302,600) 1,367,422 1,277,313 Net position-beginning 954,977 366,200 2,844,393 1,111,151 5,276,721 Net position-ending $ 974,986 $ 558,682 $ 2,541,793 $ 2,478,573 $ 6,554,034 Self Insurance
Equipment
Replacement
Computer
Equipment
Replacement
Building
Facility &
Maintenance
110
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CITY OF DIAMOND BAR, CALIFORNIA
Internal Service Fund
Combining Statement of Cash Flows
For the Year Ended June 30, 2024
Totals
CASH FLOWS FROM OPERATING ACTIVITIES
Payments to suppliers and service providers $ (659,253) $ (87,274) $ (275,262) $ (28,937) $ (1,050,726) Other receipts (payments) 49,787 - - - 49,787
Net cash provided by (used for)
operating activities (609,466) (87,274) (275,262) (28,937) (1,000,939)
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers from other funds 609,380 278,750 72,890 1,304,585 2,265,605 Net cash provided by (used for)
noncapital financing activities 609,380 278,750 72,890 1,304,585 2,265,605
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition and construction of capital assets (159,754) - (349,195) (162,914) (671,863) Net cash provided by (used for)
capital and related financing activities (159,754) - (349,195) (162,914) (671,863)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest on investments 20,808 13,750 82,430 81,725 198,713 Net cash provided by (used for)
investing activities 20,808 13,750 82,430 81,725 198,713 Net increase (decrease) in
cash 20,722 45,472 (469,137) 1,194,459 791,516
Cash beginning 954,264 319,607 2,076,849 1,117,008 4,467,728 Cash ending $ 974,986 $ 365,079 $ 1,607,712 $ 2,311,467 $ 5,259,244
RECONCILIATION OF OPERATING INCOME (LOSS)
TO NET CASH PROVIDED BY (USED FOR)
OPERATING ACTIVITIES
Operating income (loss) $ (609,466) $ (120,018) $ (466,965) $ (18,888) $ (1,215,337) Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:
Depreciation/amortization expense 32,083 - 160,820 11,088 203,991 Increase (decrease) in accounts payable - 661 30,883 (21,137) 10,407 Total adjustments 32,744 - 191,703 (10,049) $ 214,398
Net cash provided by (used for)
operating activities $ (87,274) (609,466) $ (275,262) $ (28,937) $ (1,000,939) $
SCHEDULE OF NON-CASH NONCAPITAL, CAPITAL
AND INVESTING ACTIVITIES
Unrealized gain/(loss) on fair value of investments $ (5,757) $ (3,810) $ (22,807) $ (22,612) $ (54,986) Self
Insurance
Equipment
Replacement
Computer
Equipment
Replacement
Building
Facility &
Maintenance
111
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7+,63$*(,17(17,21$//</()7%/$1.
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DESCRIPTION OF STATISTICAL SECTION CONTENTS
June 30, 2024
This part of the City of Diamond Bar's annual comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information say about the government's overall financial health.
Contents: Schedules
Financial Trends - These schedules contain trend information to help the reader understand how the city's financial performance and well-being have changed over time.
Revenue Capacity - These schedules contain information to help the reader assess the city's most significant local revenue source, the property tax.
Debt Capacity - These schedules present information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future.
Demographic and Economic Information - These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place.
Operating Information - These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services the City provides and the activities it performs. 1 - 4
5 - 9
10 - 12
13 - 14
15 – 17
Capital Asset Statistics by Function 18
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Fiscal Year 2020 2021 2022 2023 2024
Governmental activities:
Net investment in capital assets $ 345,260,286 $ 339,727,186 $ 332,972,933 $ 331,607,485 $ 331,125,815 Restricted for:
Capital projects 944,561 1,724,690 2,863,447 2,743,073 2,382,930 Community development 2,086,977 3,100,228 3,453,843 4,435,781 5,846,342 Public safety 346,066 346,594 347,228 366,818 412,824
Public works 11,874,243 13,772,296 19,187,254 21,761,109 23,306,048 Debt service 19 22,776 75 1,561 2,974
Other Post Employment Benefits(OPEB) - 353,283 - - -
Unrestricted 21,513,688 23,604,159 28,511,364 33,831,520 36,631,555 Total governmental activities net position $ 382,025,840 $ 382,297,929 $ 387,689,427 $ 394,747,347 $ 399,708,488 Fiscal Year 2015 2016 2017 2018 2019
Governmental activities:
Net investment in capital assets $ 368,779,901 $ 363,216,277 $ 358,765,476 $ 354,824,312 $ 350,017,830 Restricted for:
Capital projects 207,205 267,984 184,074 356,711 655,124 Community development 1,482,522 2,382,667 2,066,650 1,907,215 2,137,080 Public safety 171,928 193,941 243,642 235,752 286,848
Public works 3,862,123 4,465,023 3,095,734 3,268,495 10,721,764 Debt service 3 29 80 199 361
Other Post Employment Benefits(OPEB) - - - - -
Unrestricted 20,659,058 22,742,992 23,047,078 21,270,741 21,083,148 Total governmental activities net position $ 395,162,740 $ 393,268,913 $ 387,402,734 $ 381,863,425 $ 384,902,155 Source:
City Finance Department
City of Diamond Bar
Net Assets by Component
Last Ten Fiscal Years
(accrual basis of accounting)
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2015 2016 2017 2018 2019
Expenses:
Governmental Activities:
General government 6,524,968 $ 5,812,525 $ 6,627,894 $ 6,926,331 $ 8,990,203 $ Public safety 5,929,156 6,216,279 6,586,188 6,904,971 7,142,733 Public works 10,225,922 11,966,721 14,178,723 14,612,857 13,644,523 Community development 2,587,504 2,127,206 3,231,764 3,083,101 3,069,374 Parks and recreation 6,300,920 6,137,787 5,164,413 5,532,810 6,149,343 Interest on long-term debt 466,662 455,700 443,480 423,400 402,671 Contribution to OPEB Trust - 84,761 84,761 84,591 87,128 Total Primary Government 32,035,132 32,800,979 36,317,223 37,568,061 39,485,975 Program Revenues:
Governmental Activities:
Charges for services
General Government 587,081 661,910 811,846 619,147 1,248,171 Public safety 523,145 470,722 460,325 459,615 415,701
Public works 5,536,984 4,389,876 2,675,313 3,782,259 9,797,871 Community development 2,463,932 1,820,325 2,077,810 2,023,466 2,110,515 Parks, recreation and culture 1,758,319 1,684,814 1,544,002 1,648,945 1,347,448 Operating grants and contributions 4,443,765 3,687,015 3,844,192 4,120,526 5,651,932 Capital grants and contributions 717,961 1,455,770 359,669 159,258 12,595 Total Governmental Activities
Program Revenues 16,031,187 14,170,432 11,773,157 12,813,216 20,584,233 General Revenues:
Taxes
Property taxes 4,448,566 4,665,140 4,951,033 5,187,630 5,405,335 Transient occupancy taxes 935,355 994,476 923,527 1,019,915 1,222,925 Sales taxes 3,974,564 4,598,858 4,789,172 4,999,873 4,970,980 Franchise taxes 1,460,342 1,431,513 1,320,617 1,419,605 1,355,003 Other taxes 442,914 523,015 394,961 509,322 1,062,003
Unrestricted Motor vehicle in lieu 5,133,910 5,411,143 5,757,423 6,011,177 6,285,504 Use of money and property 244,275 524,918 58,160 67,046 1,397,727 Other revenues 114,545 703,457 482,994 161,145 240,995
Loss on disposal of capital asset - - - - -
Total General Revenues 16,754,471 18,852,520 18,677,887 19,375,713 21,940,472 Change in Net Position 750,526 221,973 (5,866,179) (5,379,132) 3,038,730 Net Position at Beginning of Year 398,429,156 395,162,740 393,268,913 387,402,734 381,863,425 Restatement of Net Position (4,016,942) (2,115,800) (160,177) - - Net Position at End of Year $ 395,162,740 $ 393,268,913 $ 387,402,734 $ 381,863,425 $ 384,902,155 Source:
City Finance Department
City of Diamond Bar
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
116
7.1.a
Packet Pg. 287
2020 2021 2022 2023 2024
$ 7,810,434 6,693,192 $ 7,210,304 $ 8,377,284 $ 8,332,738 $ 7,401,924 7,371,290 7,993,744 8,149,425 8,783,229
11,626,695 14,435,606 11,641,746 12,621,030 14,661,974
3,128,813 3,138,506 2,579,271 3,663,339 3,830,323
3,802,025 5,188,798 3,903,018 4,481,255 4,258,559
392,652 385,006 192,897 145,302 126,654
- 88,000 - - -
34,162,543 37,300,398 33,520,980 37,437,635 39,993,477
642,791 431,216 94,571 114,485 267,248
263,147 432,774 436,610 383,058 380,424
2,881,793 2,312,413 3,265,094 3,452,701 3,257,774
2,260,454 1,914,403 2,270,878 2,450,481 2,624,871
319,896 848,675 1,079,941 1,583,261 1,608,375
5,919,399 4,938,893 9,745,284 9,630,820 7,570,259
302,616 1,098,879 - 853,518 96,569
12,590,096 11,977,253 16,892,378 18,468,324 15,805,520
5,873,328 5,590,899 12,814,147 13,650,877 13,963,044
1,128,386 797,785 1,359,842 1,462,904 1,499,045
4,846,330 5,106,920 6,127,593 6,598,953 6,467,915
1,340,960 1,390,250 1,308,250 1,687,104 1,628,505
1,070,672 1,105,651 1,400,481 1,540,855 1,620,453
6,545,989 6,804,019 65,523 56,347 67,901
1,378,227 121,612 (895,646) 863,861 3,880,104
139,321 258,910 136,203 166,330 22,131
- - - - -
22,040,784 21,458,475 22,316,393 26,027,231 29,149,098
(3,282,361) (113,972) 5,687,791 7,057,920 4,961,141
384,902,155 382,025,840 382,297,929 387,689,427 394,747,347 406,046 386,061 (296,293) - -
$ 382,025,840 $ 382,297,929 $ 387,689,427 $ 394,747,347 $ 399,708,488 117
7.1.a
Packet Pg. 288
General fund: 2015 2016 2017 2018 2019
Nonspendable:
Prepaid costs $ 75,887 $ 75,866 $ 42,108 $ 8,230 $ 26,203 Committed to:
Emergency contingencies 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 Assigned to:
Community organization support - - - - -
Other Post Employment Benefits (OPEB) - - - - -
Technology Reserve - - - - -
Capital improvement projects - - - - -
Tres Hermanos Conservancy - - - - -
General Plan Update - - - - -
Law Enforcement Reserve - - - - -
Unassigned
Unassigned Reserve 17,656,659 19,350,943 20,379,854 19,440,147 18,583,174 Total general fund 23,926,809 22,232,546 24,921,962 23,948,377 23,109,377 All other governmental funds:
Restricted for:
Community development projects 1,482,522 2,382,667 2,066,650 1,907,215 2,137,080 Public safety 171,928 193,941 243,642 235,752 286,848
Highways and streets 3,862,123 3,541,041 3,095,514 3,268,495 10,721,764 Capital projects 207,205 267,984 184,074 356,711 655,124 Debt service 3 29 80 199 361
Assigned to:
Technology Reserve - - - - -
Unassigned (71,561) 18,047 (290,141) (49,618) (557,242)
Total all other governmental funds 6,403,709 5,652,220 5,299,819 5,718,754 13,243,935 Total fund balances $ 27,884,766 $ 30,330,518 $ 30,221,781 $ 29,667,131 $ 36,353,312 Source: City Finance Department
City of Diamond Bar
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
118
7.1.a
Packet Pg. 289
2020 2021 2022 2023 2024
$ 4,496 2,275 $ - $ - $ $ -
6,000,627 6,797,181 7,864,770 7,981,243 8,217,405
- - 2,062 -
- - 353,283 291,182 313,523
- - 442,418 591,346 695,389
- - 1,308,920 2,072,420
- - 20,726 6,910 6,910
- - 518,504 453,782
- - 929,558 941,362 1,066,070
20,950,249 18,687,761 20,615,949 22,959,067 21,674,550
27,749,705 24,692,884 30,226,704 34,600,596 34,500,049
3,100,228 2,086,977 3,453,843 4,435,803 5,846,364
346,066 346,594 347,228 366,818 412,824
13,772,296 11,874,243 19,187,254 21,761,109 23,306,048
944,561 1,724,690 2,863,447 2,743,073 2,312,947
22,776 19 75 1,561 2,974
- - - - -
(144,722) (351,346) (187,428) (725,794) (415,323)
18,821,862 14,900,520 25,664,419 28,582,570 31,465,834
$ 46,571,567 39,593,404 $ 55,891,123 $ 63,183,166 $ 65,965,883 $ 119
7.1.a
Packet Pg. 290
2015 2016 2017 2018 2019
Revenues:
Taxes $ 12,930,081 10,730,234 $ 12,698,595 $ 13,031,475 $ $ 13,233,033 Special assessments 781,232 672,492 769,014 788,971 783,213 Intergovernmental 10,384,417 11,185,489 11,668,517 11,753,427 14,013,870 Charges for services 3,101,103 3,344,356 2,899,321 2,972,508 2,540,344 Fines and forfeitures 470,722 523,145 460,325 459,615 415,701 Licenses and permits 4,121,387 5,474,765 2,355,980 3,128,048 9,337,213 Use of money and property 563,300 273,656 28,478 39,014 1,361,323 Other 716,914 136,786 561,288 189,350 278,317
Total revenues 32,340,923 33,069,156 31,441,518 32,362,408 41,963,014 Expenditures:
Current:
General government 5,177,288 5,040,491 5,560,482 5,956,082 8,078,152 Public safety 6,201,985 5,914,404 6,576,954 6,898,325 7,136,362 Public works 5,531,705 5,216,083 8,964,282 9,298,972 8,653,425 Parks, recreation and culture 4,232,431 4,225,938 2,723,558 2,893,702 3,075,935 Community development 2,313,053 2,540,430 2,985,973 2,874,443 2,900,120 Capital outlay 5,598,997 4,646,891 3,041,443 3,230,907 2,709,445 Debt service:
Principal retirement 385,000 365,000 400,000 420,000 440,000 Interest and fiscal charges 470,741 481,656 459,191 439,191 418,191 Total expenditures 28,430,893 29,911,200 30,711,883 32,011,622 33,411,630 Excess (deficiency) of
revenues over (under)
expenditures 3,157,956 3,910,030 729,635 350,786 8,551,384 Other financing sources (uses):
Bond issued or refinancing - - - - -
Bonds discount or premium - - - - -
Payment to refunded bond escrow - - - - -
Transfers in 7,287,721 7,084,629 6,395,368 6,758,082 5,962,151 Transfers out (7,999,925) (8,249,564) (6,831,304) (7,663,738) (7,827,354) Proceeds from sale of capital asset - - - - -
Total other financing
sources (uses) (712,204) (1,164,935) (435,936) (905,656) (1,865,203) Net changes in fund balances $ 2,445,752 2,745,095 $ 293,699 $ (554,870) $ 6,686,181 $ Debt service as a
percentage of noncapital
expenditures 3.48% 3.24% 3.08% 2.95% 2.81%
Source: City Finance Department
City of Diamond Bar
Changes in Fund Balances, Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
120
7.1.a
Packet Pg. 291
2020 2021 2022 2023 2024
$ 13,498,926 13,200,479 $ 15,160,087 $ 16,445,551 $ $ 16,323,617 775,008 776,768 943,000 1,262,383 1,319,406
16,273,538 14,110,518 18,736,104 21,094,276 17,537,169
914,766 1,864,015 1,740,824 2,297,541 3,337,420
263,147 432,774 436,610 383,058 380,424
2,259,287 2,246,294 2,177,224 2,407,329 1,452,208
96,495 1,326,838 (867,840) 827,050 3,850,209
262,929 201,503 176,874 202,085 69,850
34,159,189 34,344,096 38,502,883 44,919,273 44,270,303
6,383,456 5,607,821 6,744,954 7,022,442 7,320,527
7,401,924 7,371,290 7,993,744 8,149,425 8,783,229
6,430,811 8,860,331 6,716,430 7,403,724 8,267,831
1,178,756 2,699,950 1,745,665 1,967,229 2,279,409
2,919,045 2,871,762 2,728,649 3,522,887 3,681,529
1,398,225 2,604,402 447,896 6,910,290 8,173,856
485,000 460,000 455,000 465,000 480,000
543,673 400,591 280,413 254,200 235,600
30,876,147 26,740,890 27,112,751 35,695,197 39,221,981
7,603,206 3,283,042 11,390,132 9,224,076 5,048,322
8,024,092 - - - -
- - - -
(7,839,852) - - - -
3,777,515 7,173,287 3,350,683 8,497,451 12,101,904
(4,586,798) (7,622,283) (5,124,966) (10,429,484) (14,367,509) - - - - -
(625,043) (448,996) (1,774,283) (1,932,033) (2,265,605) $ 6,978,163 2,834,046 $ 9,615,849 $ 7,292,043 $ $ 2,782,717
3.03% 4.09% 2.76% 2.49% 2.30%
121
7.1.a
Packet Pg. 292
City of Diamond Bar
Source: Los Angeles County Assessor Annual Tax Increment Tables. 122
7.1.a
Packet Pg. 293
Fiscal
Year Less Total Taxable Total
Ended Secured Unsecured Other Tax Assessed Direct
June 30, Property Property Property Exemptions Value Tax Rate % Change 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 10,834,109,675 94,903,135 90,417,003 10,838,595,807 0.0524 4.02% - 2021-22 11,071,176,004 93,096,143 1,199,912 93,033,033 11,071,239,114 0.0524 2.15% 2022-23 11,582,901,902 97,490,346 87,372,428 11,593,019,820 0.0524 4.71% - 2023-24 12,071,506,492 105,461,086 97,994,848 12,078,972,730 0.0524 4.19% 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.
Real Property
2014/15 - 2023/24 Taxable Property Values
(unaudited)
City of Diamond Bar
Assessed and Estimated Actual Values of Taxable Property 0 2,000,000,000
4,000,000,000
6,000,000,000
8,000,000,000
10,000,000,000
12,000,000,000
14,000,000,000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Millions
Fiscal Year
Net Assessed Value
123
7.1.a
Packet Pg. 294
Agency 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 Basic Levy* 1.000 1.000 1.000 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 0.004 0.004 0.004 Mt. San Antonio College 0.022 0.024 0.024 0.021 0.024 0.048 0.045 0.046 0.043 0.038 Pomona Unified School Dist 0.154 0.144 0.173 0.166 0.169 0.207 0.151 0.141 0.146 0.145 Walnut Valley Unified School Dist 0.093 0.066 0.074 0.115 0.106 0.095 0.099 0.101 0.101 0.107 Total Direct & Overlapping Tax Rates 1.272 1.237 1.306 1.274 1.303 1.354 1.298 1.291 1.293 1.293 City's Share of 1% Levy Per Prop 13* 0.0519 0.0519 0.0519 0.0519 0.0519 0.0519 0.0519 0.0519 0.0519 0.0519 General Obligation Debt Rate
Redevelopment Rate*
Total Direct Rate* 0.0526 0.0526 0.0525 0.0525 0.0525 0.0524 0.0524 0.0524 0.0524 0.0524 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)
124
7.1.a
Packet Pg. 295
Sec & Unsecured Percentage of Total
2023-24 Assessed Valuation Net Assessed Valuation
Apex 2015 LLC $ 0.63% 76,263,417
Roic Diamond Hills Plaza LLC 0.48% 57,967,898
Emerald Pointe Apartments LLC 0.36% 43,907,020
Hua Qing Enterprise LLC 0.33% 39,257,689
BSP Senita Gateway Center LLC 0.31% 37,323,509
Target Corporation 0.28% 34,415,346
Bridgegate Drive Properties LLC 0.28% 33,848,346
Diamond Springs LLC 0.27% 32,699,720
Roic DBTC LLC Lessor 0.27% 32,430,896
Muller Rock 2 Gateway 0.26% 30,935,199
Top Ten Total $ 3.47% 419,049,040
City Total $ 12,078,972,730
Percentage of Total
2014-15 Assessed Valuation Net Assessed Valuation
Roic California LLC $ 0.59% 48,217,907
SRGMF South Grand Diamond Bar 0.56% 45,449,908
DB Gateway Corporate Inc. 0.49% 40,000,000
Pacifica Trenton Holdings-2 LLC 0.37% 30,236,654
Roic DBTC LLC 0.34% 27,926,208
Target Corporation 0.32% 26,556,094
Muller Rock 2 Gateway 0.32% 26,254,959
Millenium Diamond Road 0.29% 23,869,795
Foremost Diamond Ranch 0.23% 18,841,989
Margaret M Tam Trust Et Al 0.22% 18,103,517
Top Ten Total $ 305,457,031 3.73%
City Total $ 8,188,945,156
Source: Hdl Coren & Cone.
City of Diamond Bar
Top 10 Property Taxpayers
Current Year and Nine Years Ago
125
7.1.a
Packet Pg. 296
Fiscal Year Taxes Levied
Ended for the
June 30 Fiscal Year Amount % to Levy Years % to Levy
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% - 0.00%
2022 5,871,398 5,881,098 100.17% 224,683 3.83%
2023 6,121,244 6,194,513 101.20% - 0.00%
2024 6,377,702 6,427,105 100.77% - 0.00%
Source: Los Angeles County Auditor/Controller.
City Finance Department
Fiscal Year of Levy
City of Diamond Bar
Property Tax Levies and Collections
Last Ten Fiscal Years
(unaudited)
Collected within the Collections in
Subsequent
126
7.1.a
Packet Pg. 297
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) 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 2022 6,280,000 1,181,668 7,461,668 7,461,668 0.33% 138
2023 5,815,000 1,074,244 6,889,244 6,889,244 0.29% 129
2024 5,335,000 966,820 6,301,820 6,301,820 0.25% 118
Note:
See Financial Statement Note 5: Long-Term Liabilities for an explantion regarding the above amounts. (b) Details regarding the City's population and personal income can be found in the Demographic and Economic Statistics Table.
* The increase in Unamortized Bond Premium is due to the refinancing of the City's lease revenue bonds.
Source: City Finance Department
(a) Details regarding the City's outstanding lease revenue bonds can be found in the notes to the financial statements.
Governmental Activities
City of Diamond Bar
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
(Unaudited)
127
7.1.a
Packet Pg. 298
Total Debt
% Applicable
To City (1)
City's Share of
Debt
Direct Debt
Diamond Bar Lease Revenue Bonds, 2021 Series A $ 5,335,000 100.000 $ 5,335,000 Overlapping Debts (2)
Metropolitan Water District 18,210,000 0.312 56,815
Mt San Antonio Community College District 867,726,492 10.362 89,913,819 Pomona Unified School District 442,151,336 18.270 80,781,049 Walnut Valley Unified School District 219,959,621 58.810 129,358,253 Total Overlapping Tax and Assessment Debts $ 1,548,047,449 $ 300,109,936 Direct and Overlapping General Fund Debt
Los Angeles County General Fund Obligations 2,479,229,730 0.602 14,924,963 Los Angeles County Superintendent of Schools Certificates of Participation 2,857,300 0.602 17,201 Los Angeles County Sanitation District No.21 Authority 0 0.000 0 Mt.San Antonio Community College District Certificates of Participation 0 0.000 0 Pomona Unified School District General Fund Obligations 3,925 18.270 717,098 City's General Fund Obligations (Lease Revenue Bonds, 2021 Series A) 5,335,000 100.000 5,335,000 Total Direct and Overlapping General Fund Debt $ 2,487,425,955 $ 20,994,262 Total Overlapping Debt $ 315,769,198
Grand Total Direct and Overlapping Debt: 4,035,473,404 $ $ 321,104,198 Debt to Assessed Valuation Ratios:
2023/24 Net Assessed Valuation: $ 12,078,972,730 Direct Debt 0.04% $100 2023 City Population: 53,3335 Overlapping Debt 2.48% $5,627 Total Debt 2.66% $5,727
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
Direct and Overlapping Debt
June 30, 2024
(unaudited)
128
7.1.a
Packet Pg. 299
Fiscal Year 2024 2023 2022 2021 2020
Net assessed value $ 11,680,392,248 12,176,967,578 $ 11,165,472,059 $ 10,929,012,810 $ 10,419,291,476 $ Add back: Exemptions 97,994,848 87,372,428 94,232,945 90,417,003 93,257,612 Gross assessed value 12,274,962,426 11,767,764,676 11,259,705,004 11,019,429,813 10,512,549,088 Conversion percentage 25% 25% 25% 25% 25%
Adjusted assessed valuation 3,068,740,607 2,941,941,169 2,814,926,251 2,754,857,453 2,628,137,272 Debt limit percentage 15% 15% 15% 15% 15%
Debt limit 460,311,091 441,291,175 422,238,938 413,228,618 394,220,591 City Debts:
Revenue bonds 5,335,000 5,815,000 6,280,000 8,315,000 8,315,000 Unamortized Bond Premium 966,820 1,074,244 1,181,668 130,845 130,845 Legal debt margin 454,009,271 $ 434,401,931 $ 414,777,270 $ 404,782,773 $ 385,774,746 $ Fiscal Year 2019 2018 2017 2016 2015
Net assessed value $ 9,587,033,522 10,030,502,911 $ 9,187,457,108 $ 8,636,748,704 $ 8,188,945,156 $ Add back: Exemptions 90,713,106 78,363,662 62,484,967 85,146,082 83,189,280 Gross assessed value 10,121,216,017 9,665,397,184 9,249,942,075 8,721,894,786 8,272,134,436 Conversion percentage 25% 25% 25% 25% 25%
Adjusted assessed valuation 2,530,304,004 2,416,349,296 2,312,485,519 2,180,473,697 2,068,033,609 Debt limit percentage 15% 15% 15% 15% 15%
Debt limit 379,545,601 362,452,394 346,872,828 327,071,054 310,205,041 City Debts:
Revenue bonds 8,775,000 9,215,000 9,635,000 10,035,000 10,420,000 Unamortized Bond Premium 144,971 159,097 173,223 187,349 201,475 Legal debt margin 370,625,630 $ 353,078,297 $ 337,064,605 $ 316,848,705 $ 299,583,566 $ 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
Computation of Legal Debt Margin
Last Ten Fiscal Years
(unaudited)
129
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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 (01/01/2015-06/30/2024) * Year Full Value Sales Average Price Median Price Median % Change 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%
2022 562 983,950 # 860,000 10.16%
2023 453 1,009,694 # 888,000 3.26%
2024 225 1,095,188 # 960,000 8.11%
* "Single Family Residential" includes both stand-alone homes and townhouses and condos with a common wall.
Notes and
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.
City of Diamond Bar
Demographic and Economic Statistics
(unaudited)
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Median Price
Year
Median Home Prices
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Personal Income Median HouseholdUnemploym Median
Population (In Thousands) Income Rate Age
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% 2021 54,204 2,265,532 41,796 107,322 7.0% 42.9 93.6% 54.0% 2022 53,381 2,344,903 43,927 113,824 3.8% 43.7 93.2% 53.8% 2023 53,335 2,482,197 46,539 112,451 3.9% 44.7 92.4% 51.9% City of Diamond Bar
Demographic and Econimic Statistics
(unaudited)
Calendar Per Capita % of Pop 25+ with
High School Degree
% of Pop 25+ with
Year Personal Bachelor's Degree
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.
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2023 2022 2021 2020 2019
Apparel Stores $ 8,547 8,925 $ 8,419 $ 5,748 $ $ 8,240
Food Stores 21,239 21,955 20,748 22,263 19,202
Eating and Drinking Places 81,992 84,603 72,395 49,816 66,156 Building Materials - - - -
Auto Dealers and Supplies 7,834 8,244 7,529 5,527 7,328 Service Stations 138,435 121,981 101,227 63,969 102,945 Other Retail Stores 66,896 64,395 54,654 53,356 62,312
All Other Outlets 326,061 354,913 198,965 175,218 193,417 Total $ 651,005 665,015 $ 463,937 $ 375,898 $ $ 459,600 State Board of Equalization, California Department of Taxes and Fees Administration, State Controllers Office, and The HdL Companies.
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.
Notes and Data Sources:
City of Diamond Bar
Taxable Sales by Category
Last Ten Calendar Years
(in thousands of dollars)
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2018 2017 2016 2015 2014
$ 2,008 7,871 $ 2,347 $ 2,104 $ $ 1,949
17,512 18,566 15,591 12,478 11,004
64,415 64,383 59,746 56,886 54,421
- - - - -
6,737 6,510 7,470 7,649 7,659
97,351 104,939 92,551 104,637 112,494
63,167 65,370 62,492 61,234 68,035
195,099 182,162 193,416 161,467 53,764
$ 446,289 449,802 $ 433,613 $ 406,455 $ $ 309,326
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Function 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 General government 26 27 26 22 29 27 27 27 25 25 24
Part-time* 1 1 1 1.01
Community development 11 11 8 8 9 9 8 9 9 8 8
Part-time* 1 0 1 0.25 0 0 0 0 0
Public works 16 14 13 15 18 14 17 17 10 9 8
Part-time* 0 1 3 1.15
Community services 0 0 0 0 0 0 0 0 14 15 14
Part-time* 0 0 0 0 0 0 0 0 56 58 60
Parks & recreation 11 11 11 11 10 11 9 9 0 0 0
Part-time & Seasonal* 66 53 50 24.68 52 51 65 50 0 0 0
Total 132 118 113 83.09 118 112 126 112 114 115 114
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 Full-Time Employee count includes only active employees as of 6/30/2024 Source: City Finance Department
Fiscal Year Ended June 30,2024
City of Diamond Bar
Full-time and Part-time City Government Employees
by Function/Program
134
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2024 2023 2022 2021 2020
Police:(in fiscal year) (1)
Physical arrests 353 462 457 483 564
Street Sweeping Parking Citation 2,695 3,668 5,726 2,846 4,450 Fire: (in fiscal year) (2)
Number of incident calls 3,566 3,576 3,566 3,237 3,014
Inspections 1,111 1,433 226 988 941
Public works: (in fiscal year) (3)
Street resurfacing (miles) 23.0 19.6 19.7 1.1 16.5
Parks and recreation:(in fiscal year)(4)
Number of recreation classes(5) 843 838 668 450 1,547
Number of facility rentals 6,887 6,217 3,900 1,219 2,766 2019 2018 2017 2016 2015
Police: (1)
Physical arrests 653 493 636 702 522
Street Sweeping Parking Citation 5,256 5,367 5,289 5,682 5,887 Fire: (2)
Number of emergency calls 3,207 3,362 3,331 3,180 2,820 Inspections 1,151 1,403 1,336 1,667 1,413
Public works: (3)
Street resurfacing (miles) 12.3 17.2 14.4 19.3 17.0
Parks and recreation:(4)
Number of recreation classes 2,461 2,461 2,338 2,546 2,591 Number of facility rentals 4,610 4,610 4,316 4,804 4,491 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 30,2024
City of Diamond Bar
Operating Indicators by Function
Last Ten Fiscal Years
Function
Fiscal Year Ended June 30,
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2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Public safety (1)
Police:
Station 1 1 1 1 1 1 1 1 1 1
Patrol units (all shifts combined) 17 17 18 18 18 18 18 18 18 18 Fire stations (2) 3 3 3 3 3 3 3 3 3 3
Highways and streets (3)
Streets (miles) 132.3 132.3 132.3 132.3 132.3 132.3 132.3 130.9 130.9 129.4 Streetlights 314 314 314 314 314 314 307 307 294 294
Traffic signals 76 76 76 76 76 76 76 76 74 74
Culture and recreation (4)
Parks Acreage 79.4 79.4 79.4 79.4 79.4 79.4 79.4 72.6 67.9 67.9 Hiking Trails 4.5 4.5 4.5 4.5 4.5 4.5 4.5 4.5 4.0 4.0
Parks 17 17 17 17 17 17 17 16 15 15
Public Tennis courts 7 7 7 8 8 8 8 8 8 8
Community centers 3 3 3 3 3 3 3 3 3 3
Golf Course (5)
County golf course 1 1 1 1 1 1 1 1 1 1
Sewer (3)
Sanitary sewers (miles) 161.53 161.53 161.53 161.38 161.38 161.38 161.38 161.38 161.21 161.21 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, 2024
City of Diamond Bar
Capital Asset Statistics by Function
Last Ten Fiscal Years
136
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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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Agenda #: 7.2
Meeting Date: January 21, 2025
TO: Honorable Mayor and Members of the City Council
FROM: Daniel Fox, City Manager
TITLE: APPROVAL OF A REAL PROPERTY TRANSFER AGREEMENT AND
ESCROW INSTRUCTIONS WITH THE DIAMOND BAR LITTLE
LEAGUE FOR PROPERTY LOCATED AT 22601 SUNSET CROSSING
ROAD.
STRATEGIC
GOAL: Safe, Sustainable & Healthy Community
RECOMMENDATION:
Approve Resolution No. 2025-03, a Resolution of the City Council of the City of Diamond Bar approving a Real Property Transfer Agreement and Escrow Instructions with the Diamond Bar Little League for property located at 22601 Sunset Crossing Road.
FINANCIAL IMPACT:
Upon approval of the Resolution and associated Real Property Transfer Agreement and Escrow Instructions (“Transfer Agreement”) and Facilities Use Agreement, the City would be responsible for escrow services of approximately $5,000. Upon completion of the transfer, the City would be responsible for maintenance costs of $750,000 to $1,000,000 to bring the existing fields into playable condition. Annual maintenance costs thereafter are expected to range from $100,000-$150,000.
Future design and construction costs for a full renovation of the property are unknown at this time, but are expected to exceed $20,000,000 depending on design features.
Future annual maintenance costs are unknown at this time and are also dependent upon design features.
BACKGROUND:
For more than 50 years, Diamond Bar PONY/Little League (“PONY”) has operated a volunteer-driven non-profit youth baseball league for local participants. At its peak, PONY served an estimated 1,600 participants across all age levels. As local
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preferences and demographics have changed and competing youth sports options in the area have increased, PONY participation levels have decreased significantly. In 2023 data submitted to the City by PONY, total participation was between 186 (96 residents) in the spring season and 135 (56 residents) in the fall season. 2024 participation fell to approximately 110 participants.
Since 1969, PONY has hosted games and practices at the league-owned Stevens Field facility, located at 22601 Sunset Crossing Road in Diamond Bar (“PONY property”). The PONY property is approximately 10.23 acres and features four unlit baseball fields (one of which is abandoned/unmaintained), batting cages, seating areas, and a number of outbuildings. The site is located directly across the street from the YMCA Early Learning facility and immediately adjacent to a City-owned undeveloped park site. The property’s deed restricts the property to be used “for the benefit of the people of the community of Diamond Bar”.
Declining enrollment over a number of years has made it fiscally unsustainable for PONY to maintain the Stevens Field property. In early 2024, unpaid tax assessments led the Stevens Field property to be listed on the Los Angeles County Treasurer and Tax Collector’s list of properties that are tax defaulted and subject to the Tax Collector’s power to sell. This list is first provided to public agencies for review to determine if any are suitable for public purposes, including parks, open space, and recreational uses. If a public agency identifies a property that could suit such a purpose, it may acquire the property via a Chapter 8 Agreement Sale.
On February 20, 2024, the City Council took action to acquire the property via the Chapter 8 process. Following the Council’s action, the PONY Board of Directors (“Board”) chose to use reserves to extinguish the tax debt and retain ownership of the property to facilitate the 2024 season for existing participants. Simultaneously, City staff and the Board began discussions about the future of the program and facility and the potential for City ownership. On June 3, 2024, the PONY Board submitted a formal offer to transfer the property to the City at no cost, with the following terms:
1. During the period in which the City owns the facility and operates existing athletic facilities, PONY requests:
• Priority access to baseball fields during spring, fall, and all-stars seasons. • The ability to store league equipment on site.
2. In the event the City redevelops the facility into a new park with new athletic facilities available for public use, PONY requests the following:
• Priority access to baseball fields during the spring, fall, and all-star seasons. • Access to a snack bar facility
• Access to a community room, with the vision that this amenity be available as a central meeting location for local non-profit youth sports programs. • Inclusion of a plaque or history wall highlighting the history of Stevens Field, the Stevens family, and the leagues players and volunteers.
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These terms were presented to the City Council, which directed staff and the City Attorney to proceed with the transfer process, which commences with the approval of the attached Transfer Agreement Facilities Use Agreement.
The Transfer Agreement is the vehicle in which the ownership of the property would be transferred in as-is condition to the City at the end of a 60-day escrow period. At the close of escrow, the City will receive title insurance in the sum of $920,000 to protect it against any deficiencies in title, with the exception of current year taxes/assessments.
The Transfer Agreement also establishes standard warranties, representations, and covenants of PONY regarding the property, attesting that it has no knowledge of hazardous substances, spills, and underground tanks, pending litigation or condemnation proceedings, or any other legal or environmental issue that would detrimentally impact the city upon transfer.
The Facilities Use Agreement memorializes PONY’s specific requests as listed above and establishes ongoing terms and conditions for use, remaining in effect so long as the PONY organization continues to exist in good standing.
At the January 14, 2025 meeting, the Planning Commission adopted a resolution finding the acquisition of the PONY property to be in conformance with the General Plan.
ANALYSIS:
If acquired, the PONY property provides this City with a large, flat parcel in an otherwise parkless neighborhood, leveraging the adjacent City-owned 2.78-acre undeveloped park site to create a 13-acre community park with amenities attractive to residents of all ages, interests, and activity levels. The development process would commence with the procurement of a qualified architect to develop design alternatives informed by a comprehensive public outreach and engagement process that would likely include surveys, mailings, and public meetings. Conceptual design and outreach costs are unknown at this time are expected to start at approximately $150,000.
Funding to construct a new park on the PONY property has not been secured. The City Council-adopted 2024-25 five-year Capital Improvement Program (“CIP”) includes over $141,000,000 in various public infrastructure improvements, with approximately $88,000,000 of this total unfunded. To fund the development of a new park and other CIP projects, it is likely that the Council will need to reprioritize, delay, or eliminate some CIP projects and/or consider voter-approved funding mechanisms such as a local Transactions and Use Tax, the issuance of general obligation bonds, or the establishment of a facilities or infrastructure district.
In the interim, the property’s current condition is not conducive to City athletic facility use allocations. If acquired, it will be recommended that the City appropriate funding to improve playability on three of the four existing fields, remove existing hazards, and complete basic maintenance of existing trees and landscaping. It is anticipated that the work to achieve playability will take approximately six months to complete and cost between $750,000 to $1,000,000. When completed, the newly maintained fields will provide additional capacity for a variety of youth and adult sports, including baseball, softball, soccer, and football, among others, ultimately reducing existing allocation
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impacts on City facilities like Pantera and Peterson Parks. During the approximately sixmonth maintenance period, the City will work with PONY to temporarily allocate City facilities necessary to facilitate the 2025 season.
The acquisition of the Property is categorically exempt from the California Environmental Quality Act pursuant to California Public Resources Code Section 21080.28 (the acquisition of the Property for preservation of open space or park purposes). Furthermore, the transfer of ownership of land to create parks is also exempted from the Act per the Act’s Guidelines, 14 CCR Section 15316.
LEGAL REVIEW:
City Attorney has reviewed and approved the Resolution, Transfer Agreement, Facility Use Agreement, and this report.
PREPARED BY:
REVIEWED BY:
Attachments:
1. 7.2.a Resolution No. 2025-03
2. 7.2.b Transfer Agreement and Escrow Instructions
3. 7.2.c Facilities Use Agreement
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RESOLUTION NO. 2025-03
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DIAMOND
BAR APPROVING A REAL PROPERTY TRANSFER AGREEMENT AND
ESCROW INSTRUCTIONS WITH THE DIAMOND BAR LITTLE LEAGUE
FOR PROPERTY LOCATED AT 22601 SUNSET CROSSING ROAD.
WHEREAS, the Diamond Bar Little League, Inc., d.b.a. Diamond Bar Pony Baseball (“PONY”) is the owner of real property located at the 22601 Sunset Crossing Road in the City of Diamond Bar with APN Nos. 8718-005-005 and 006, which is generally open space land developed with baseball fields (the “Property”); WHEREAS, the Property is subject to reservations and restrictions having been donated to PONY for the benefit of the people of the community of Diamond Bar and requiring that if PONY or successors cease to exist then the Property shall be transferred to the Diamond Bar-Walnut Branch of the YMCA should the YMCA is at the time of the transfer the owner of Parcel 2 of Parcel Map No. 12778 or if the YMCA ceases to exist or does not own said Parcel 2, then to the City of Diamond Bar (“City”); WHEREAS, the City is the current owner of said Parcel 2 of Parcel Map No. 12778 and is the entity entitled to receive the transfer of the Property; WHEREAS, PONY has offered to transfer the Property to the City and the City desires to acquire the Property from PONY;
WHEREAS, the City Council has reviewed the Real Property Transfer Agreement and Escrow Instructions and Facilities Use Agreement attached and incorporated thereto pertaining to the transfer of the Property from PONY to City along with the conditions and stipulations of the Parties thereto; and
WHEREAS, pursuant to California Public Resources Code Section 21080.28, the acquisition of the Property for preservation of open space or park purposes is categorically exempt from the California Environmental Quality Act and the transfer of ownership of land to create parks is further exempted from the Act per the Act’s Guidelines, 14 CCR Section 15316.
NOW, THEREFORE, BE IT RESOLVED by the City Council that the Real Property Transfer Agreement and Escrow Instructions and Facilities Use Agreement attached hereto are hereby approved and the City Manager is hereby authorized to execute the same, and to execute the certificate of acceptance and all other documents necessary and appropriate to carry out and implement the Agreement, and to make minor modifications as it may be deemed necessary.
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Resolution No. 2025-03
2 PASSED, APPROVED, AND ADOPTED this 21st day of January, 2025.
CITY OF DIAMOND BAR
___________
Chia Yu Teng, 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 a regular meeting of the City Council of the City of Diamond Bar held on the 21st day of January 2025 by the following vote:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
ABSTAINED: COUNCIL MEMBERS:
__________________________
Kristina Santana, City Clerk
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REAL PROPERTY TRANSFER AGREEMENT
AND
ESCROW INSTRUCTIONS
This REAL PROPERTY AGREEMENT AND ESCROW INSTRUCTIONS (this “Agreement”) is dated as of January 21, 2025 (the “Effective Date”), and is entered into by and between the CITY OF DIAMOND BAR, a California municipal corporation (the “Transferee”), and DIAMOND BAR LITTLE LEAGUE, Inc., a California nonprofit corporation d.b.a. Diamond Bar Pony Baseball (“Transferor”).
RECITALS
A. Transferor is the owner of certain land in the City of Diamond Bar, County of Los Angeles, State of California with APN Number 8718-005-005 and 8718-005-006 located at 22601 Sunset Crossing Road, Diamond Bar CA 91765 that is developed with baseball fields and more particularly described on Exhibit “A” attached hereto and made a part hereof, together with all improvements thereon, and all rights and appurtenances pertaining to such land (collectively, the “Property”).
B. The Property is subject to reservations and restrictions having been donated to the Transferor for the benefit of the people of the community of Diamond Bar and requiring that if Transferor or successors cease to exist then the Property shall be transferred to the Diamond BarWalnut Branch of the YMCA should the YMCA is at the time of the transfer the owner of Parcel 2 of Parcel Map No. 12778 or if the YMCA ceases to exist or does not own said Parcel 2, then to the Transferee.
C. Transferee is the current owner of said Parcel 2 of Parcel Map No. 12778 and is the entity entitled to receive the transfer of the Property.
D. Transferee desires to acquire the Property from Transferor, and Transferor desires to transfer the Property to Transferee.
NOW, THEREFORE, in consideration of the terms and conditions of this Agreement and for other valuable consideration, the receipt of which is hereby acknowledged, Transferee and Transferor hereby agree as follows:
1. Transfer of Property. Subject to and in accordance with the terms and conditions hereinafter set forth, Transferor agrees to transfer the Property to Transferee, and Transferee agrees to accept the transfer of the Property from Transferor in its “as is” condition.
2. Escrow; Outside Closing Date. Promptly after their execution of this Agreement, the parties shall open escrow (the “Escrow”) at First American Title Insurance Company (the “Escrow Holder”), located at 18500 Von Karman Avenue, Suite 600, Irvine, CA 92612, Attn.: Lani Evanoff, National Senior Commercial Escrow Officer, tel.: (949) 885-2448, email: [email protected], and the parties shall promptly deliver to Escrow Holder a fully executed copy of this Agreement. The “Close of Escrow” shall be the date that a grant deed for the Property in favor of Transferee is recorded in
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2 the Official Records of the Los Angeles County Recorder’s Office and the Title Company (defined in Section 4(b) shall have committed to issue the Title Policy (defined in Section 5) to Transferee.
The Close of Escrow shall occur on or before the date that is sixty (60) days after the Effective Date (the “Outside Closing Date”); provided that the parties have the option to extend the Outside Closing Date by mutual consent. The parties must notify Transferee and Escrow Holder in writing at least twenty (20) calendar days prior to the then applicable Outside Closing Date to exercise the option to extend.
3. Consideration. In addition to being the entity entitled to receive the transfer of the Property pursuant to the conditions of the grant to Transferor, Transferee agrees to permit Transferor to continue to operate its little league program on the Property and to provide Transferor priority access for use of the Property subject to and pursuant to the Facilities Use Agreement attached hereto as Exhibit “D”.
4. Delivery of Documents and Possession on the Close of Escrow. (a) On the Close of Escrow, Transferor shall cause to be delivered to Transferee a duly executed and acknowledged Grant Deed in the form attached as Exhibit “B” attached hereto (the “Grant Deed”) conveying to Transferee all of Transferor’s interest in the Property subject only to the Permitted Title Exceptions (as hereinafter defined), as provided below. (b) At the Close of Escrow, Transferee shall receive an ALTA Title Policy (as defined in Section 5) in the sum of Nine Hundred Twenty Thousand Dollars ($920,000) issued by First American Title Insurance Company (the “Title Company”) insuring in Transferee fee simple title to the Property, free and clear of all liens and encumbrances other than the Permitted Title Exceptions (as defined in Section 5).
(c) At the Close of Escrow, Transferor shall deliver possession of the Property to Transferee free and clear of any possessory interests in the Property.
5. Title and Title Insurance.
(a) Within fifteen (15) days after the Effective Date, Transferee shall receive a title commitment for the Property from the Title Company together with copies of all instruments noted as exceptions therein and plotted on plot map (the “Title Commitment”) and the most recent ALTA survey of the Property in Transferor’s possession or under Transferor’s control, if any (the “Existing Survey”). Transferee shall have the right in its sole and absolute discretion to update the Existing Survey, or prepare a new ALTA survey, at Transferee’s cost (such updated or new survey is hereinafter referred to as the “Survey”), provided that Transferee’s and its contractors’ entry onto the Property shall be subject to Section 9 below.
(b) Transferee shall have thirty (30) days to disapprove any exceptions to title shown on the Title Commitment or reflected on the Survey (collectively, “Disapproved Exceptions”) and to provide Transferor with notice of disapproval in writing describing the defect with reasonable particularity (the “Disapproval Notice”). The thirty (30) day period is hereinafter referred to as the “Due Diligence Period.” Any exceptions to title not approved or disapproved by Transferee within the Due Diligence Period shall be deemed disapproved. Within five (5) days after Transferor’s receipt of a Disapproval Notice (or five (5) days after the Due Diligence Date for exceptions that are
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3 deemed disapproved), Transferor shall notify Transferee in writing whether Transferor intends to remove the Disapproved Exceptions. If Transferor notifies Transferee of an intention to eliminate the Disapproved Exceptions, Transferor shall do so prior to the Close of Escrow. If Transferor indicates to Transferee in writing within the time allowed that Transferor does not intend to remove any of the Disapproved Exceptions (or if an exception is deemed disapproved), then Transferee, by notifying in writing Transferor within five (5) days of Transferor’s notice to Transferee, may elect to terminate this Agreement or to take the Property subject to the Disapproved Exceptions. The policy of title insurance shall include such endorsements as Transferee shall request, but any title policy endorsements shall be paid for by Transferee. Whether or not Transferee shall have furnished to Transferor any notice of Disapproved Exceptions pursuant to the foregoing provisions of this Agreement, Transferee may, at or prior to the Close of Escrow, notify Transferor in writing of objections to any title exceptions (including any matters reflected on the Survey) raised by the Title Company or the surveyor after the Due Diligence Period or Transferee’s response to title matters, whichever is earlier. With respect to any Disapproved Exceptions set forth in such notice, Transferee shall have the right to accept title subject to such matters or to terminate this Agreement. (c) Transferee’s fee title to the Property shall be insured at the Close of Escrow by an ALTA Coverage Owner’s Policy of Title Insurance in the amount of $920,000.00, issued by the Title Company together with all endorsements requested by Transferee (collectively, the “Title Policy”).
The Title Policy shall insure Transferee’s fee interest in the Property free and clear of all liens, encumbrances, restrictions, and rights-of-way of record, subject only to the following (the “Permitted Title Exceptions”):
(1) Real property taxes and/or assessments for the then current tax fiscal year which are a lien not yet due and payable;
(2) Those title exceptions approved by Transferee.
(d) Transferor shall not improve, alter, encumber, lease or agree to sell the Property or any portion thereof or interest therein to any other party during the period from the Effective Date to the Close of Escrow or the date of the termination of this Agreement, as applicable.
6. Deposit of Documents and Funds in Escrow.
(a) Transferor and Transferee, as applicable, hereby covenant and agree to deliver to Escrow Holder at least one (1) day prior to the Close of Escrow the following instruments, documents, and funds, the delivery of each of which shall be a condition of the Close of Escrow. (b) Transferor shall deliver:
1. The Grant Deed duly executed and acknowledged by Transferor;
2. A Withholding Exemption Certificate Form as contemplated by California Revenue and Taxation Code §18662 (the “Withholding Affidavit”) duly executed by Transferor, if required;
3. A Certification of Non-Foreign Status in accordance with Internal Revenue Code Section 1445 duly executed by Transferor, if required;
7.2.b
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4 4. Such proof of Transferor’s authority and authorization to enter into this transaction as the Title Company may reasonably require in order to issue the Title Policy.
(c) Transferee shall deliver:
1. Such funds as are required to pay for costs and expenses payable by Transferee hereunder;
2. A Certificate of Acceptance for the Grant Deed;
3. Such proof of Transferee’s authority and authorization to enter into this transaction as the Title Company may reasonably require in order to issue the Title Policy; and
7. Authorization to Record Documents and Disburse Funds. Escrow Holder is hereby authorized to record the documents and disburse the funds and distribute the documents called for hereunder upon the Close of Escrow, provided each of the following conditions has then been fulfilled:
(a) The Title Company can issue the Title Policy, with a liability amount equal to $920,000.00, showing fee title to the Property vested in Transferee, subject only to the Permitted Title Exceptions.
(b) Escrow Holder shall have received Transferee’s authorization to close and Transferee’s notice of approval or satisfaction or waiver of all of the contingencies/conditions to Transferee’s obligations hereunder, as provided for in Section 13 below; (c) Escrow Holder shall have received Transferor’s authorization to close and Transferor’s notice of approval or satisfaction or waiver of all of the contingencies/conditions to Transferor’s obligations hereunder, as provided for in Section 14 below; and (d) Transferor and Transferee shall have deposited in Escrow the documents and funds required pursuant to Section 6 above.
Unless otherwise instructed in writing, Escrow Holder is authorized to record at the Close of Escrow any instrument delivered through this Escrow if necessary or proper for the issuance of the Title Policy.
8. Escrow Charges and Prorations.
(a) Transferee shall pay all escrow fees and charges of Escrow Holder, and the cost of the premium for the Owner’s Title Policy.
(b) The following shall be apportioned with respect to the Property as of 12:01 a.m., on the day on which the Close of Escrow occurs, as if Transferee were vested with title to the Property during the entire day upon which the Close of Escrow occurs:
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5 1. taxes and assessments levied against the Property;
2. any operating expenses or other items pertaining to the Property. (c) Notwithstanding anything contained in Section 8(b), any installment of taxes or assessments for the current year paid at or prior to the Close of Escrow shall be prorated based upon the amounts actually paid. If taxes and assessments for the current year have not been paid before the Close of Escrow, Transferor shall be charged at the Close of Escrow an amount equal to that portion of such taxes and assessments which relates to the period before the Close of Escrow and Transferee shall pay the taxes and assessments prior to their becoming delinquent. Any such apportionment made with respect to a tax year for which the tax rate or assessed valuation, or both, have not yet been fixed shall be based upon the tax rate and/or assessed valuation last fixed. To the extent that the actual taxes and assessments for the current year differ from the amount apportioned at the Close of Escrow, the parties shall make all necessary adjustments by appropriate payments between themselves following the Close of Escrow. All delinquent taxes and assessments (and any penalties therein) for periods prior to the Close of Escrow, if any, affecting the Property shall be paid by Transferor.
(d) All prorations shall be determined on the basis of a 360-day year. The provisions of this Section 8 shall survive the Close of Escrow.
9. Documents and Reports; Due Diligence Date and Due Diligence Period; Access. Transferor hereby represents and warrants that it has provided to Transferee copies of any and all permits, leases, licenses, agreements, contracts, documents, studies, and reports relating to the condition of the Property or otherwise relating to the Property, including any material analyses, all surveys, all environmental site assessments, and if material, other documents, in Transferor’s possession or under Transferor’s control (collectively, “Documents and Reports”).
Until the end of the Due Diligence Period, Transferee may inspect the Documents and Reports and Transferee and its contractors shall have the right to enter upon the Property during the Due Diligence Period to make inspections and other examinations of the Property, including without limitation, the right to perform surveys, soil and geological tests of the Property and the right to perform environmental site assessments and studies of the Property. In the event that Transferee elects not to purchase the Property due to a matter disclosed by the Documents and Reports or due to the condition of the Property, Transferee shall so notify Transferor by the Closing Date and this Agreement shall automatically terminate.
10. Indemnification. Transferor hereby agrees to indemnify Transferee against, and to hold Transferee harmless and, at the option of Transferee, defend Transferee, its officers, directors, employees, agents and representatives (collectively, “Indemnified Parties”) with counsel approved by Transferee, from all claims, liabilities, losses, damages, costs and expenses, including, without limitation, legal fees and disbursements, incurred by Indemnified Parties by reason of any claims or litigation relating to the Property that arises from acts, occurrences, omissions or other matters, including that took place on or about the Property prior to the Close of Escrow. The provisions of this Section 10 shall survive the Close of Escrow, the termination of this Agreement and/or the delivery of the Grant Deed.
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6 11. Warranties, Representations and Covenants of Transferor Regarding The Property.
Transferor hereby represents, warrants and covenants to Transferee the following, it being expressly understood and agreed that all such representations, warranties and covenants shall survive the Close of Escrow and delivery of the Grant Deed:
(a) Hazardous Substances.
1. Except as disclosed in the Documents and Reports, to the best of Transferor’s knowledge, the Property is free and has always been free from Hazardous Substances (as defined in Exhibit “C”) and is not and has never been in violation of any Environmental Laws (as defined in Exhibit “C”).
2. To the best of Transferor’s knowledge, there are no buried or partially buried storage tanks located on the Property.
3. Transferor has received no written notice, warning, notice of violation, administrative complaint, judicial complaint, or other formal or informal notice alleging that conditions on the Property are or have been in violation of any Environmental Law, or informing Transferor that the Property is subject to investigation or inquiry regarding Hazardous Substances on the Property or the potential violation of any Environmental Law.
4. Except as disclosed in the Documents and Reports, there is no monitoring program required by the Environmental Protection Agency or any similar state agency concerning the Property.
5. Except as disclosed in the Documents and Reports, to the best of Transferor’s knowledge, no toxic or hazardous chemicals, waste, or substances of any kind have ever been spilled, disposed of, or stored on, under, or at the Property, whether by accident, burying, drainage, or storage in containers, tanks, or holding areas, or by any other means.
6. To the best of Transferor’s knowledge, the Property has never been used as a dump or landfill.
7. Transferor has disclosed to Transferee all information, records, site assessment reports, remedial action plans and studies maintained by Transferor in connection with the Property and concerning Hazardous Substances, including, but not limited to, all of such information, records, reports and studies pertaining to the types and locations thereof. As part of this representation, Transferor shall provide Transferee a Natural Hazards Disclosure Statement in accordance with California Civil Code Section 1103.2.
Transferor has produced a list of all information, records, reports and studies maintained by Transferor or under Transferor’s control in connection with the Property concerning Hazardous Substances and all existing orders and directives from or agreements with any governmental agency pertaining to the environmental condition of the Property and any requests for information, documents, access or investigation pertaining thereto.
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7 8. Transferor has made available to Transferee all subpoenas, and all orders, directives and other requests for information from any government agency relating to Hazardous Substances and the Property, and all documents supplied by Transferor to a government agency in response. Transferor also has made available to Transferee all requests for access, notices, warnings, notices of violation, orders, directives, administrative complaints from any government agency, and any judicial complaints, relating to Hazardous Substances and the Property, and all documents supplied by Transferor to a government agency in response. There is no outstanding administrative or judicial subpoena, or other written request for any documents or information relating to Hazardous Substances and the Property to Transferor from any government agency.
9. Transferor has received no written request, directive, administrative order or judicial order to impose any type of land use restriction or institutional control relating to Hazardous Substances on the Property.
10. Except as disclosed in the Documents and Reports, there is no outstanding written order, directive or administrative complaint from any government agency, no outstanding judicial complaint or order, and no current agreement with any government agency for any investigation or cleanup of any Hazardous Substance that is on or was released from the Property. (b) Transferor has full right and power to execute, deliver and perform its obligations under this Agreement, and when executed and delivered, Transferor and all parties having an interest in the Property shall be lawfully bound by the terms of this Agreement. Transferor is the sole owner of the Property, free and clear of all liens, claims, encumbrances, easements, encroachments on the Property from adjacent properties, encroachments by improvements or vegetation on the Property onto adjacent property, or rights of way of any nature, other than those that may appear on the Title Commitment. Transferor shall not further transfer or encumber the Property or allow the Property to be further encumbered prior to the Close of Escrow.
(c) Any information that Transferor has delivered to Transferee, either directly or through Transferor’s agents, is accurate and Transferor has disclosed to Transferee all material facts with respect to the Property.
(d) There is no pending litigation or threatened litigation, which does or may adversely affect the Property.
(e) There is no eminent domain or similar condemnation proceeding affecting any portion of the Property now pending or, to Transferor’s knowledge and belief, threatened. Further, there are no actions or proceedings pending or threatened against Transferor or the Property, before any court or administrative agency in any way connected with or relating to the Property, or affecting Transferor’s ability to fulfill all of its obligations under this Agreement. (f) There are no written or oral commitments to or agreements with any governmental authority or agency materially and adversely affecting the Property, or any part thereof or any interest therein, which will survive the Close of Escrow. Transferor has entered into no understanding or
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8 agreement with any taxing or assessing authority respecting the imposition or deferment of any taxes or assessments respecting the Property.
(g) Neither this Agreement nor anything provided to be done hereunder including the transfer of title to the Property to Transferee, violates or shall violate, any contract, instrument, partnership agreement, trust agreement, or any other agreement to which Transferor is a party, or which affects the Property or any part thereof, and the sale of the Property herein contemplated does not require the consent of any party not a signatory hereto. (h) Transferor is not in default of its obligations under any contract, agreement or instrument to which Transferor is a party which would adversely affect the value of the Property or Transferor’s ability to perform its obligations hereunder. (i) There are no natural or artificial conditions upon the Property or any part of the Property that could result in a material and adverse change in the condition of the Property. (j) There are no mechanics’, materialmen’s or other claims or liens presently claimed or which will be claimed against the Property for work performed or commenced prior to the date of this Agreement or relating to the environmental condition of the Property. Transferor agrees to hold Indemnified Parties harmless from all costs, expenses, liabilities, losses, charges and fees, including without limitation attorneys’ fees, arising from or relating to any such lien or any similar lien claimed against the Property and arising from work performed or commenced prior to the Close of Escrow. (k) Except for this Agreement there are no written or oral leases or contractual rights or options to lease, purchase, or otherwise enjoy possession, or any other rights or interests of any nature in and to the Property or any part thereof, and no persons have any right of possession to the Property or any part thereof. Transferor shall deliver possession of the Property to Transferee free of all tenants and other persons or entities, and shall indemnify and hold Indemnified Parties harmless from the claims of any tenants or persons or entities claiming a right to possession relating to Transferor’s occupancy of the Property and arising before or after the Close of Escrow. (l) Transferor is not a “foreign person” within the meaning of Section 1445(f)(3) of the Internal Revenue Code.
(m) There are no unrecorded contracts or agreements, such as maintenance, service, or utility contracts relating to or affecting the Property.
Transferor shall notify Transferee of any facts that would cause any of the representations contained in this Agreement to be untrue as of the Close of Escrow. Transferor agrees to indemnify Transferee and defend and hold Transferee harmless from all loss, costs, liability, expense, damage, or other injury, including without limitation attorneys’ fees and expenses, and all other costs and expenses incurred by reason of, or in any manner resulting from the breach of any warranties and representations in this Section. The provisions of this Section shall survive the Close of Escrow and delivery of the Grant Deed or the termination of this Agreement (as applicable).
12. Representations and Warranties of Transferee. Transferee hereby represents and warrants to Transferor the following, it being expressly understood and agreed that all such representations and warranties are to be true and correct at the date of this Agreement and as of the Close of Escrow:
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9 (a) Transferee has the full power and authority to enter into this Agreement and consummate the transactions contemplated hereby. The execution, delivery and performance of this Agreement has been duly and validly authorized by Transferee, and no other action by Transferee is requisite to the valid and binding execution, delivery, and performance of this Agreement by Transferee.
(b) There is no pending litigation or, to the best of Transferee’s knowledge, threatened litigation, which does or will materially and adversely affect Transferee’s ability to consummate this transaction.
13. Transferee’s Conditions. Transferee’s obligations under this Agreement are expressly made subject to the following conditions precedent solely for the benefit of Transferee. The Close of Escrow and Transferee’s obligation to consummate the purchase of Property shall be contingent upon and subject to written notice to Escrow Holder by Transferee of the occurrence of all of the following (or Transferee’s written waiver thereof), on or before the Close of Escrow:
(a) Transferee’s obtaining a satisfactory commitment issued by Title Company to issue the Title Policy in favor of Transferee with a liability amount equal to the Purchase Price showing Transferee’s fee interest in the Property subject only to the Permitted Title Exceptions. (b) That as of the Close of Escrow, the representations and warranties of Transferor contained in this Agreement are all true and correct.
(c) Transferor’s delivery of all documents required to be delivered by Transferor pursuant to Section 6 hereof.
(d) Transferee’s approval, prior to the Closing Date, of the physical condition of the Property, including without limitation, any and all inspections, tests, Survey(s), and other studies to be conducted by Transferee, in Transferee’s sole and absolute discretion, including without limitation, any environmental site assessments, investigations, studies and reports, and Transferee’s approval of the Documents and Reports. Transferee’s approval of any such inspections of the Property shall not alter or diminish Transferor’s representations or warranties under this Agreement, and Transferor acknowledges and agrees that Transferee is nonetheless relying on Transferor’s representations and warranties made herein, unless such representation or warranty is specifically waived in whole or in part by Transferee in writing.
If any of the foregoing conditions precedent has not been either met to Transferee’s sole and absolute satisfaction (and has not been expressly waived in writing by Transferee on or prior to the Closing Date), then this Agreement shall, at the option of Transferee, terminate, in which event, except as expressly set forth in this Agreement, neither party shall have any further rights, duties and obligations hereunder.
14. Transferor’s Conditions. For the benefit of Transferor, the Close of Escrow and Transferor’s obligation to consummate the sale of the Property shall be contingent upon and subject to written notice to the Escrow Holder by Transferor of the occurrence of all of the following (or Transferor’s written waiver thereof), on or before the Close of Escrow:
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10 (a) Transferee’s delivery of all documents required to be delivered by Transferee pursuant to Section 6 hereof.
(b) That as of the Close of Escrow the representations and warranties of Transferee contained in this Agreement are all either true and correct.
15. Change in Condition; Condemnation. If at any time prior to the Close of Escrow, the Property becomes contaminated with Hazardous Substances, then Transferee may terminate this Agreement.
Transferee agrees (to the extent permitted under applicable law) that Transferee will not condemn any portion of the Property. If at any time prior to the Close of Escrow, the Property, or any portion thereof, is taken or appropriated by an entity other than Transferee through eminent domain or similar proceedings, or is condemned by an entity other than Transferee for any public or quasi-public use, Transferee may not terminate this Agreement, but Transferee shall be entitled to receive all condemnation proceeds actually paid for that portion of the Property taken.
16. Default. In the event of a breach or default under this Agreement by either Transferor or Transferee, the non-defaulting party shall have the right to terminate this Agreement and the Escrow by delivering written notice thereof to the defaulting party and to Escrow Holder, and if Transferee is the non-defaulting party, Transferee shall have the right to obtain damages, or Transferee may obtain specific performance. Such termination of the Escrow by a non-defaulting party shall be without prejudice to the non-defaulting party’s rights and remedies against the defaulting party at law or equity.
17. No Relocation Assistance. Transferee shall have no obligation to Transferor under the California Relocation Assistance and Real Property Acquisition statutes and guidelines. Except for any breach of terms or conditions contained in this Agreement, Transferor waives and forever releases Transferee, including its successors, officers, employees, attorneys, agents, representatives and anyone else acting on Transferee’s behalf, of and from any and all claims, demands, actions or causes of action, obligations, liabilities, or claims for further compensation, known or unknown, based upon or relating to the facts or allegations and circumstances arising from Transferee’s acquisition of the Property. By such release, Transferor expressly waives its rights, if any, under California Civil Code Section 1542 which provides:
“A GENERAL RELEASE DOES NOT EXTEND TO CLAIMS THAT
THE CREDITOR OR RELEASING PARTY DOES NOT KNOW OR
SUSPECT TO EXIST IN HIS OR HER FAVOR AT THE TIME OF
EXECUTING THE RELEASE AND THAT, IF KNOWN BY HIM
OR HER, WOULD HAVE MATERIALLY AFFECTED HIS OR HER
SETTLEMENT WITH THE DEBTOR OR RELEASED PARTY.”
Transferor’s Initials Transferor’s Initials
Notices. All notices and demands shall be given in writing by certified mail, postage prepaid, and return receipt requested, by a reputable overnight delivery service (such as Federal Express), by electronic mail in PDF format with confirmation of receipt, or by personal delivery. Notices shall be considered given upon the earlier of (a) personal delivery, (b) 2 business days following deposit in the United States mail, postage prepaid, certified or registered, return receipt requested; (c)
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11 confirmation of receipt of electronic mail; or (c) 24 hours after deposit with a reputable overnight delivery service (such as Federal Express). Notices shall be addressed as provided below for the respective party; provided that if any party gives notice in writing of a change of name or address, notices to such party shall thereafter be given as demanded in that notice:
Transferee: City of Diamond Bar
c/o Ryan McLean, Assistant City Manager
21810 Copley Drive
Diamond Bar, CA 91765
Tel.: (909) 839-7016
Email: [email protected]
Transferor: Diamond Bar Little League, Inc.
c/o: Kevin Hoshi, President
168 E. Arrow Highway, Suite 200
San Dimas, CA 91773
Tel.: (909) 732-7391
Email: [email protected]
Escrow
Holder: First American Title Insurance Company
c/o: Lani Evanoff, National Senior Commercial Escrow Officer 18500 Von Karman Avenue, Suite 600
Irvine, CA 92612
Tel.: 949-885-2448
Email: [email protected]
Broker’s Commissions. Transferee represents and warrants to Transferor that Transferee has used no broker, agent, finder or other person in connection with the transaction contemplated hereby to whom a brokerage or other commission or fee may be payable. Each party indemnifies and agrees to defend and hold the other harmless from any claims resulting from its breach of the warranties, representations and covenants made by it in this Section. 20 Standard Escrow Instructions. Each party agrees to execute Escrow Holder’s supplemental reasonable standard instructions as may be necessary or proper to consummate the transactions contemplated by this Agreement; provided, however, in the event of a conflict between the terms hereof and the terms of such standard instructions, the terms hereof shall control.
21. Time is of the Essence. The parties hereto agree that time is of the essence with respect to each term, condition and covenant hereof.
22. Entire Agreement. This Agreement, together with all exhibits hereto, integrates all of the terms and conditions mentioned herein or incidental hereto, and supersedes all negotiations or previous agreements between the parties or their predecessors in interest with respect to all or any part of the subject matter hereof.
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12 23. Severability. Invalidation of any of the terms, conditions, covenants, or other provisions contained herein by judgment or court order shall in no way affect any of the other terms, conditions, covenants, or provisions hereof, and the same shall remain in full force and effect.
24. Amendments. Any amendments to this Agreement shall be effective only when duly executed by Transferor and Transferee and deposited with Escrow Holder.
25. Attorneys’ Fees. If suit is brought for the enforcement of this Agreement or as the result of any alleged breach thereof, the prevailing party or parties in such suit shall be entitled to recover their reasonable attorneys’ fees, costs, and expenses from the losing party or parties, and any judgment or decree rendered in such proceedings shall include an award thereof.
26. No Third-Party Beneficiaries. This Agreement is entered into for the sole benefit of Transferor and Transferee, and no other parties are intended to be direct or incidental beneficiaries of this Agreement and no third party shall have any right in, under or to this Agreement.
27. Governing Law. This Agreement shall be governed by and construed in accordance with the laws of the State of California.
28. Counterparts. This Agreement may be executed simultaneously in one or more counterparts, each of which shall be deemed an original, but all of which together shall constitute one and the same instrument.
29. Assignment of Agreement. Neither party may assign or transfer their respective rights or obligations under this Agreement without the prior written consent of the other.
30. Construction of Document. This Agreement is the result of a negotiation and is not the product of any one party. There shall be no presumption in the interpretation hereof that any ambiguity is to be resolved against any party hereto. The parties hereto waive expressly each and all provisions of California Civil Code Section 1654, which provides: "IN CASES OF UNCERTAINTY NOT
REMOVED BY THE PRECEDING RULES, THE LANGUAGE OF A CONTRACT SHOULD BE
INTERPRETED MOST STRONGLY AGAINST THE PARTY WHO CAUSED THE UNCERTAINTY TO EXIST."
[SIGNATURE PAGE FOLLOWS]
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13 IN WITNESS WHEREOF, the parties have caused this Agreement to be executed as of the date first above written.
TRANSFEREE:
CITY OF DIAMOND BAR, a California
municipal corporation
__________________________
Dan Fox, City Manager
Attest:
__________________________
Kristina Santana, City Clerk
Approved as to form by:
__________________________
Omar Sandoval, City Attorney
TRANSFEROR:
DIAMOND BAR LITTLE LEAGUE, INC.
A California nonprofit corporation
Kevin Hoshi, President
Luis Merino, Treasurer
[A Corporate Resolution, Corporate Seal, or
the signature of two officers is required of
PONY].
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EXHIBIT “A”
LEGAL DESCRIPTION OF THE PROPERTY
The land is located in the City of Diamond Bar, County of Los Angeles, State of California, and is described as follows:
Parcel 1 of Parcel Map No. 12778, in the unincorporated territory of the County of Los Angeles, State of California, as per map filed in Book 156, Pages 98, 99 and 100, of Parcel Maps, in the Office of the County Recorder of said County.
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EXHIBIT “B”
FORM OF GRANT DEED
RECORDING REQUESTED BY
AND WHEN RECORDED RETURN TO:
City of Diamond Bar
Attn.: City Clerk
21810 Copley Drive
Diamond Bar, CA 91765
APN: 8718-005-005 Exempt from recording changes under Government Code Sections 6103 and 27383 [SPACE ABOVE FOR RECORDER’S USE ONLY]
GRANT DEED
THE UNDERSIGNED GRANTOR DECLARES AS FOLLOWS:
This transfer is exempt from documentary Transfer Tax pursuant to Revenue & Taxation Code Section 11922.
FOR VALUABLE CONSIDERATION, receipt of which is hereby acknowledged, Diamond Bar Little League, Inc. a California nonprofit corporation d.b.a. Diamond Bar Pony Baseball (“Grantor”) hereby grants to the CITY OF DIAMOND BAR, a California municipal corporation, the real property located in the City of Diamond Bar, County of Los Angeles, State of California, that is described on “Exhibit A” attached hereto and incorporated herein by reference.
IN WITNESS WHEREOF, Grantor has executed this Grant Deed as of the date set forth below.
Dated: ________________, 2025
GRANTOR:
Diamond Bar Little League, Inc.
__________________________ __________________________
By: By:
Its: Its:
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EXHIBIT “A” to GRANT DEED
Legal Description
The land is located in the City of Diamond Bar, County of Los Angeles, State of California, and is described as follows:
Parcel 1 of Parcel Map No. 12778, in the unincorporated territory of the County of Los Angeles, State of California, as per map filed in Book 156, Pages 98, 99 and 100, of Parcel Maps, in the Office of the County Recorder of said County.
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CERTIFICATE OF ACCEPTANCE
This is to certify that the interest in real property conveyed by the deed dated ____________ , 2025, from Diamond Bar Little League, Inc., to the City of Diamond Bar is hereby accepted by the undersigned officer or agent on behalf of the City of Diamond Bar pursuant to authority conferred by resolution/minute action of the City Council of the City of Diamond Bar, adopted on January 21, 2025, and the grantee consents to recordation thereof by its duly authorized officer.
CITY OF DIAMOND BAR
BY:
Dan Fox
City Manager
Attest:
By:
Kristina Santana,
City Clerk
DATED: , 2025
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[CALIFORNIA ACKNOWLEDGMENT]
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.
STATE OF CALIFORNIA )
)
COUNTY OF LOS ANGELES )
On _____________, 2025, before me, _________________________________, Notary Public, personally appeared _______________________________, who proved to me on the basis of satisfactory evidence to be the person(s) whose name is subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity, and that by his/her/their signature on the instrument the person, or the entity upon behalf of which the person acted, executed the instrument.
I certify UNDER PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.
WITNESS my hand and official seal.
Signature ________________________________
(seal)
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EXHIBIT “C”
CERTAIN DEFINITIONS
Environmental Laws means all federal, state, local, or municipal laws, rules, orders, regulations, statutes, ordinances, codes, decrees, or requirements of any government authority regulating, relating to, or imposing liability or standards of conduct concerning any Hazardous Substance (as later defined), or pertaining to occupational health or industrial hygiene (and only to the extent that the occupational health or industrial hygiene laws, ordinances, or regulations relate to Hazardous Substances on, under, or about the Property), occupational or environmental conditions on, under, or about the Property, as now or may at any later time be in effect, including without limitation, the Comprehensive Environmental Response, Compensation and Liability Act of 1980 (CERCLA) [42 USCS §§ 9601 et seq.]; the Resource Conservation and Recovery Act of 1976 (RCRA) [42 USCS §§ 6901 et seq.]; the Clean Water Act, also known as the Federal Water Pollution Control Act (FWPCA) [33 USCS §§ 1251 et seq.]; the Toxic Substances Control Act (TSCA) [15 USCS §§ 2601 et seq.]; the Hazardous Materials Transportation Act (HMTA) [49 USCS §§ 1801 et seq.]; the Insecticide, Fungicide, Rodenticide Act [7 USCS §§ 136 et seq.]; the Superfund Amendments and Reauthorization Act [42 USCS §§ 6901 et seq.]; the Clean Air Act [42 USCS §§ 7401 et seq.]; the Safe Drinking Water Act [42 USCS §§ 300f et seq.]; the Solid Waste Disposal Act [42 USCS §§ 6901 et seq.]; the Surface Mining Control and Reclamation Act [30 USCS §§ 1201 et seq.]; the Emergency Planning and Community Right to Know Act [42 USCS §§ 11001 et seq.]; the Occupational Safety and Health Act [29 USCS §§ 655 and 657]; the California Underground Storage of Hazardous Substances Act [H & S C §§ 25280 et seq.]; the California Hazardous Substances Account Act [H & S C §§ 25300 et seq.]; the California Hazardous Waste Control Act [H & S C §§ 25100 et seq.]; the California Safe Drinking Water and Toxic Enforcement Act [H & S C §§ 24249.5 et seq.]; the Porter-Cologne Water Quality Act [Wat C §§ 13000 et seq.] together with any amendments of or regulations promulgated under the statutes cited above and any other federal, state, or local law, statute, ordinance, or regulation now in effect or later enacted that pertains to occupational health or industrial hygiene, and only to the extent that the occupational health or industrial hygiene laws, ordinances, or regulations relate to Hazardous Substances on, under, or about the Property, or the regulation or protection of the environment, including ambient air, soil, soil vapor, groundwater, surface water, or land use.
Hazardous Substances includes without limitation:
(a) Those substances included within the definitions of hazardous substance, hazardous waste, hazardous material, toxic substance, solid waste, or pollutant or contaminant in CERCLA, RCRA, TSCA, HMTA, or under any other Environmental Law; (b) Those substances listed in the United States Department of Transportation (DOT) Table [49 CFR 172.101], or by the Environmental Protection Agency (EPA), or any successor agency, as hazardous substances [40 CFR Part 302];
(c) Other substances, materials, and wastes that are or become regulated or classified as hazardous or toxic under federal, state, or local laws or regulations; and (d) Any material, waste, or substance that is
1. a petroleum or refined petroleum product,
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2. asbestos,
3. polychlorinated biphenyl,
4. designated as a hazardous substance pursuant to 33 USCS § 1321 or listed pursuant to 33 USCS § 1317,
5. flammable explosive, or
6. a radioactive material.
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EXHIBIT “D”
FACILITIES USE AGREEMENT
[Attached]
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1 FACILITIES USE AGREEMENT
This FACILITIES USE AGREEMENT (“Agreement”) is made this 21st day of January, 2025, by and between the CITY OF DIAMOND BAR, a California municipal corporation (hereinafter “CITY”), and DIAMOND BAR LITTLE LEAGUE, Inc. a California nonprofit corporation d.b.a. Diamond Bar Pony Baseball (PONY), (hereinafter “PONY”).
RECITALS
The following recitals are a substantive part of this Agreement:
A. CITY and PONY have entered into a Real Property Transfer Agreement whereby PONY agreed to transfer the property located at 22601 Sunset Crossing Road in the City of Diamond Bar (the “Property”) to the CITY subject to certain conditions being memorialized herein.
B. PONY operates a little league baseball program at the Property and wishes to continue to operate its program after the Property is transferred to the CITY, subject to priority access during its Spring and Fall seasons as more fully described herein.
C. CITY’s City Council has adopted Policy No. 2018-02, the Athletic Facility Use and Allocation Policy, as may be amended from time to time, which establishes a fair and equitable process for allocating CITY facilities for public use, which must be applied differently to the Property with respect to PONY’s use thereof, as consideration for the transfer of the Property by PONY to the CITY.
AGREEMENT
NOW, THEREFORE, THE PARTIES MUTUALLY AGREE AS FOLLOWS:
1. TERM OF AGREEMENT. The term of this Agreement shall commence on the date the Grant Deed transferring the Property to the CITY is recorded and shall remain in effect so long as Diamond Bar Little League, Inc., California Corporation No. 531291, continues to exist in good standing and authorized to transact business in the State of California, unless earlier terminated pursuant to Section 10 below.
2. USE OF THE PROPERTY. PONY desires to continue to use the Property, particularly the baseball fields and areas shown in Exhibit 1 (the “FACILITIES”), attached hereto and made a part hereof, for its little league baseball program. Notwithstanding Council Policy No. 2018-02, as may be amended from time to time, CITY agrees to provide PONY priority access through the Athletic Facility Use and Allocation Policy to said baseball fields and portions of the Property during PONY’s Spring, Fall and All Stars seasons regularly scheduled from mid-February through June and midAugust through November. PONY shall further have the right to continue to own and keep two (2) storage containers for league baseball equipment and field equipment at the locations shown in Attachment 1 hereto, which are part of the FACILITY. The storage containers may be removed in the event CITY provides alternative storage space for PONY’s use.
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2 3. CONDITION AND OPERATION OF FACILITY.
(a) PONY accepts the FACILITY in its present condition, “as is”, upon execution of this Agreement. CITY makes no warranty of the suitability of the Property or the FACILITY for PONY’s operations or other use of the FACILITY by PONY and expressly disclaims any warranty or representation with regard to the condition, safety, security or suitability for PONY’s intended use of the FACILITY. (b) PONY shall use the Property and the FACILITY subject to the Athletic Facility Use Rules and Regulations of City Council Policy No. 2018-02 as it may be amended from time to time, subject to the priority established in Section 2 above.
4. INSURANCE REQUIREMENT. PONY shall provide adequate insurance and indemnification to cover the use of the Property and the FACILITY in accordance with City Council Policy No. 2018-02 as it may be amended by the City Council from time to time.
5. CITY USE.
(a) Nothing herein shall restrict the right of the CITY to add additional recreational development and equipment to the Property or the FACILITY, assign other user groups through the Athletic Facility Use and Allocation Policy, nor restrict either the open space or general park and recreation use by the public of the Property not designated to PONY during the time the FACILITY is reserved to PONY. (b) Future improvements to the Property and/or the FACILITY may include the following, which, if constructed, will be made available for PONY and other qualifying youth and adult sports group to use consistent with the Athletic Facility Use and Allocation Policy:
(1) Full snack bar facility;
(2) Community room for local sports programs to serve as a central location for youth sports leagues qualified and permitted to use City facilities, including PONY, to hold board meetings and store league documents;
(3) A dedicated installation recognizing the history and contributions to the community of Stevens Field, the Stevens family, and the league’s players and volunteers over the years.
Planning for future improvements may include discussions and recommendations at public meetings of the City’s Parks and Recreation Commission.
6. RIGHT OF INSPECTION. CITY shall have the right to enter the FACILITY at any and all reasonable times for the purpose of inspection and observation of PONY’s operations. During these inspections, CITY shall have the right to utilize photographic devices and other instruments for recording conditions and events taking place on the Property, including the FACILITY. Inspections may be made by CITY employees or may be made by independent contractors engaged by CITY.
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3 7. CODE REQUIREMENTS. PONY agrees to abide by and to maintain all rules and regulations as outlined in the City’s Park Ordinance, Chapter 12.00 of Title 12 of the Diamond Bar City Code: Parks and Recreation.
8. SAFETY. PONY shall immediately correct any unsafe condition of the FACILITY, as well as any unsafe practices occurring thereon. PONY shall cooperate fully with CITY in the investigation of any injury or death occurring at the FACILITY or the Property, including a prompt report thereof to CITY.