2027 2028 2029 2030 2031 2032 2033 2034 2035 2036
REVENUES Growth %
CHARGES FOR SERVICE - BUILDING FEES 3.00% $ 1,660,494 $ 1,710,309 $ 1,761,618 $ 1,814,467 $ 1,868,901 $ 1,924,968 $ 1,982,717 $ 2,042,198 $ 2,103,464 $ 2,166,568 CHARGES FOR SERVICE - PLANNING FEES 3.00% 270,684 278,805 287,169 295,784 304,657 313,797 323,211 332,907 342,894 353,181 CHARGES FOR SERVICE: ENGINEERING FEES 3.00% 453,488 467,093 481,106 495,539 510,405 525,717 541,489 557,734 574,466 591,700 CHARGES FOR SERVICE: RECREATION FEES 3.00% 636,978 656,087 675,770 696,043 716,924 738,432 760,585 783,402 806,904 831,111 COST REIMBURSEMENTS 1.00% 160,822 162,431 164,055 165,695 167,352 169,026 170,716 172,423 174,148 175,889 FINES & FORFEITURES 1.00% 373,700 377,437 381,211 385,023 388,874 392,762 396,690 400,657 404,664 408,710 FROM OTHER AGENCIES 0.00% - - - - - - - - - -
OTHER TAXES/FEES - FRANCHISE FEES 3.00% 1,566,517 1,613,512 1,661,918 1,711,775 1,763,128 1,816,022 1,870,503 1,926,618 1,984,416 2,043,949 OTHER TAXES/FEES - PROP TFR TAX 0.00% 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 OTHER TAXES/FEES - SALES TAX 2.21% 6,555,414 6,700,259 6,848,305 6,999,622 7,154,282 7,312,360 7,473,930 7,639,070 7,807,859 7,980,378 OTHER TAXES/FEES - TOT 1.00% 1,463,490 1,478,125 1,492,906 1,507,835 1,522,914 1,538,143 1,553,524 1,569,059 1,584,750 1,600,597 PROPERTY TAXES 3.00% 7,180,178 7,395,584 7,617,451 7,845,975 8,081,354 8,323,795 8,573,509 8,830,714 9,095,635 9,368,504 STATE REVENUE - MOTOR VEHICLE IN LIEU 1.00% 65,650 66,307 66,970 67,639 68,316 68,999 69,689 70,386 71,090 71,800 STATE REVENUE - PROP TAX IN LIEU OF VLF 3.00% 8,350,672 8,601,193 8,859,228 9,125,005 9,398,755 9,680,718 9,971,140 10,270,274 10,578,382 10,895,734 TRANSFERS IN-OTHER FUNDS 1.50% 1,672,213 1,697,296 1,722,755 1,748,596 1,774,825 1,801,448 1,828,469 1,855,897 1,883,735 1,911,991 USE OF MONEY AND PROPERTY: INVESTMENTS 0.00% 1,249,000 1,249,000 1,249,000 1,249,000 1,249,000 1,249,000 1,249,000 1,249,000 1,249,000 1,249,000 USE OF MONEY AND PROPERTY: MISCELLANEOUS 0.00% 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 USE OF MONEY AND PROPERTY: RENTS & CONCESSIONS 3.00% 1,135,575 1,169,642 1,204,732 1,240,873 1,278,100 1,316,443 1,355,936 1,396,614 1,438,512 1,481,668 USE OF MONEY AND PROPERTY: TAXABLE SALES 0.00% 200 200 200 200 200 200 200 200 200 200 REVENUES TOTAL $ 33,141,075 $ 33,969,278 $ 34,820,393 $ 35,695,072 $ 36,593,987 $ 37,517,828 $ 38,467,306 $ 39,443,153 $ 40,446,119 $ 41,476,981 YoY Growth % 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5%
EXPENSES
CAPITAL OUTLAY 3.00% 69,010 71,080 73,213 75,409 77,671 80,002 82,402 84,874 87,420 90,042 CONTRACT SERVICES 3.50% 14,110,817 14,604,696 15,115,860 15,644,915 16,192,488 16,759,225 17,345,797 17,952,900 18,581,252 19,231,596 OPERATING EXPENSE (1) 3.00% 4,094,496 4,241,587 4,394,668 4,554,020 4,719,942 4,892,745 5,072,761 5,260,337 5,455,842 5,659,661 PERSONNEL 3.00% 12,118,648 12,482,208 12,856,674 13,242,374 13,639,645 14,048,835 14,470,300 14,904,409 15,351,541 15,812,087 PROFESSIONAL SERVICES 3.50% 1,430,732 1,480,808 1,532,636 1,586,278 1,641,798 1,699,261 1,758,735 1,820,291 1,884,001 1,949,941 SUPPLIES 3.00% 556,509 573,204 590,400 608,112 626,356 645,146 664,501 684,436 704,969 726,118 TRANSFER-OUT (2) (3) 3.00% 1,620,340 1,655,290 1,684,849 1,709,241 1,738,690 1,773,023 1,707,065 1,104,845 1,137,991 1,172,130 EXPENSES TOTAL $ 34,000,554 $ 35,108,875 $ 36,248,302 $ 37,420,352 $ 38,636,591 $ 39,898,237 $ 41,101,562 $ 41,812,093 $ 43,203,016 $ 44,641,577 YoY Growth % 5.3% 3.3% 3.2% 3.2% 3.3% 3.3% 3.0% 1.7% 3.3% 3.3% STRUCTURAL DEFICIT/USE OF FUND BALANCE (859,479) (1,139,597) (1,427,909) (1,725,280) (2,042,604) (2,380,409) (2,634,256) (2,368,941) (2,756,897) (3,164,597) Cumulative Use of Fund Balance due to Structural Deficit (859,479) (1,999,076) (3,426,984) (5,152,264) (7,194,868) (9,575,276) (12,209,532) (14,578,473) (17,335,370) (20,499,967) Remaining Fund Balance (4) $ 28,338,697 $ 27,390,924 $ 25,963,016 $ 24,237,736 $ 22,195,132 $ 19,814,724 $ 17,180,468 $ 14,811,527 $ 12,054,630 $ 8,890,033 Notes:
(1) FY 26/27 and beyond include GF Operating Expense payment for Insurance Premiums increaseing at 6.5%. These were previously paid for out of the Self-Insurance Fund. (2) FY 26/27 and beyond include GF required contribution to Bldg Maint Fund for $100,000. This is removed in FY 25/26 being paid for by the Self-Insurance Fund. (3) Debt service for Diamond Bar Center concludes in FY 2033. (4) Includes 25% Emergency Contingency Reserve. By FY 2035/36 the City's General Fund Unassigned Fund Balance is anticipated to be eroded, leaving less than 25% of fund balance available for emergencies.
Status Quo Scenario: FY 2026/27 to FY 2035/26
Draft Long-Term General Fund Forecast
Attachment 4