Diamond Bar City Council
February 17, 2026

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 2025 0.07181% $ 8,708,162 $ 5,967,080 145.9% 79.4%
2024 0.07032% 8,772,989 5,770,674 152.0% 77.4%
2023 0.06843% 7,903,769 5,404,127 146.3% 76.7%
2022 0.05574% 3,014,631 5,433,199 55.5% 88.3%
2021 0.06032% 6,563,014 5,417,136 121.2% 75.1%
2020 0.05926% 6,072,351 5,227,663 116.2% 75.3%
2019 0.00000% 5,424,380 5,077,171 106.8% 75.3%
2018 0.00000% 5,537,585 5,088,134 108.8% 73.3%
2017 0.05325% 4,607,967 4,680,371 98.5% 74.1%
2016 0.04862% 3,337,560 4,551,711 73.3% 78.4%
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.
65

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
2025 2024 2023 2022
Measurement Date 6/30/2024 6/30/2023 6/30/2022 6/30/2021 Reporting Date 1

TOTAL OPEB LIABILITY
Service cost $ 74,147 $ 72,163 $ 76,892 $ 74,834
Interest on the total OPEB liability 80,965 73,978 74,864 67,934 Actual and expected experience difference (166,175) (465) (162,768) - Changes in assumptions - - 23,517 -
Benefit payments (30,900) (19,863) (30,784) (15,768)
Net change in total OPEB liability (41,963) 125,813 (18,279) 127,000 Total OPEB liability-beginning 1,386,464 1,260,651 1,278,930 1,151,930 Total OPEB liability-ending (a) 1,344,501 1,386,464 1,260,651 1,278,930

PLAN FIDUCIARY NET POSITION
Contribution - employer 118,900 107,863 118,784 103,768 Net investment income 75,772 49,997 34,017 32,264
Actual and expected experience difference - - (23,947) (89,300) Benefit payments (30,900) (19,863) (30,784) (15,768)
Administrative expense (648) (610) (486) (440)
Net change in fiduciary net position 163,124 137,387 97,584 30,524 Plan fiduciary net position-beginning 782,823 645,436 547,852 517,328 Plan fiduciary net position-ending (b) 945,947 782,823 645,436 547,852 Net OPEB liability/(asset) (a) - (b) $ 398,554 $ 603,641 $ 615,215 $ 731,078 Plan fiduciary net position as a percentage of the
total OPEB liability 70.4% 56.5% 51.2% 42.8%
Covered-employee payroll $ 5,770,674 $ 5,404,127 $ 5,433,199 $ 5,417,136 Plan net OPEB liability/(asset) as a percentage of
covered-employee payroll 6.9% 11.2% 11.3% 13.5%
Benefit Changes : None
1 Fiscal year 2018 was the first year of GASB Statement No. 75 implementation; therefore only eight 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.
66

2021 2020 2019 2018
6/30/2020 6/30/2019 6/30/2018 6/30/2017
$ 43,235 $ 41,976 $ 57,513 $ 55,838
57,448 53,641 46,352 41,616
(54,653) 7,817 - -
186,125 10,172 - -
(32,136) (28,427) (19,058) (17,988)
200,019 85,179 84,807 79,466
951,911 866,732 781,925 702,459
1,151,930 951,911 866,732 781,925
32,136 116,427 106,186 102,579
27,335 20,741 18,278 7,102
34,612 1,529 - -
(32,136) (28,427) (19,058) (17,988)
(414) (302) (209) (132)
61,533 109,968 105,197 91,561
455,795 345,827 240,630 149,069
517,328 455,795 345,827 240,630
$ 634,602 $ 496,116 $ 520,905 $ 541,295

44.9% 47.9% 39.9% 30.8%
$ 6,113,473 $ 5,077,171 $ 5,163,684 $ 4,680,371

10.4% 9.8% 10.1% 11.6%
See Notes to Required Supplementary Information.
67

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 2025 $ 672,607 $ 1,438,916 $ (766,309) $ 5,967,080 24.1% 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%
2017 386,806 542,557 (155,751) 4,680,371 11.6%
2016 460,471 587,648 (127,177) 4,551,711 12.9%
2025 $ 118,900 $ 118,900 $ - $ 5,967,080 2.0%
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.
68

CITY OF DIAMOND BAR, CALIFORNIA
Notes to Required Supplementary Information
For the Year Ended June 30, 2025
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, Finance, Animal Control, Planning, and Public Works administration departments exceeded appropriations by $197,235, $553, $8,682, $57,030, and $9,198, respectively, for the year ended June 30, 2025. The General Fund did not exceed total budgeted appropriations.

The Transportation Grant, Hazard Mitigation Grant, and Local Roadway Safety Plan special revenue funds did not adopt budgets for the fiscal year ended June 30, 2025.
69

THIS PAGE INTENTIONALLY LEFT BLANK
70

SUPPLEMENTARY SCHEDULE
71

Special Revenue Fund Descriptions
Special Revenue Funds are used to account for taxes and other revenues set aside in accordance with law or administrative regulation for a specific purpose.

State Gas Tax – To account for state-shared highway users’ tax that is restricted to use for street maintenance, right of-way acquisition and street construction.

Proposition A – To account for the City share of an additional one-half percent sales tax designated to fund certain public transportation-oriented projects.

Proposition C – To account for sales taxes received from the County of Los Angeles and used to support public transit and related services.

Transportation Grant Fund – The Federal Government has created a Federal Surface Transportation Program that allocates funds for various improvements to the nation’s streets and roads. This fund has been established to account for the City’s arterial rehabilitation activity.

Integrated Waste Management – To account for expenditures and revenues related to the activities involved with the City's efforts to comply with AB939. Revenues recorded in this fund are the adopted waste hauler fees and funds received from the State for recycling education and efforts.

Sewer Mitigation - To account for funds which have been received from development projects and designated by the City Council for sewer facility mitigation/improvement projects.

Air Quality Improvement – To account for AB2766 fees received to fund programs to reduce air pollution from motor vehicles.

Measure M Local Return – To account for the half-cent sales tax and continued half-cent relief tax partially distributed to cities approved by the Los Angeles County voters in November 2016 to fund transportation needs.

Road Maintenance & Rehab – To account for transportation taxes allocated to cities and counties through the Road Maintenance and Rehabilitation Account (RMRA) established by the Road Repair and Accountability Act of 2017 (SB1) for use on eligible local streets and roads projects.

Trails & Bikeways – The State allocates funds to cities for the specific purpose of the construction of bike and pedestrian paths via SB821. This fund has been established to account for transactions related to the receipt and expenditure of these funds.

Beverage Center Recycling Grant – The Department of Resources Recycling and Recovery (CalRecycle) administers this annual grant program to provide cities with the opportunity to offer beverage container recycling programs, including aluminum, glass, plastic and bi-metal.

Used Oil Block Grant – The Department of Resources Recycling and Recovery (CalRecycle) administers the annual Used Oil Payment Program (OPP) grant program to provide cities with the opportunity to offer used oil recycling and disposal programs.

Park and Facility Development – Within the California Subdivision Map Act is a requirement that developers either contribute land or pay fees to the local municipal government to provide recreational facilities within the development area. This fund is used to account for the fees received.

CDBG – To account for CDBG allocations received and expenditures incurred for allowable projects; primarily home improvements of eligible households.

COPS – This fund accounts for revenue from the State restricted for supplementing police operations.

Landscape Maintenance District – To account for special assessment collections from benefited properties for landscape maintenance activities.
72

Measure R Local Return – To account for the half-cent sales tax approved by the Los Angeles County voters in November 2008 to meet transportation needs, including maintenance and improvement of arterial streets, traffic control, bikeway and pedestrian improvements, and public transit.

PEG Fees – To account for the fees received from the cable operators for administration and improvement to any public, educational, and government access television.

Waste Hauler – To account for funds received from the City's Waste Hauler in order to mitigate damage to City streets by large trash trucks.

CASP Fees (SB1186) – SB 1186 requires that a $4 additional fee is to be paid by any applicant seeking a local business license when it is initially issued or renewed. From January 1, 2018 through December 31, 2023, the City will retain 90% of the fees collected. The purpose of the fee is to increase disability access and compliance with construction-related accessibility Street Beautification – This fund was established in FY 2017/2018 as a result of funds received from development projects to be used towards the Diamond Bar Complete Streets improvements as well as other identified capital improvement streetscape or complete streets projects as conditioned by the development projects entitlements.

Local Roadway Safety Plan Fund - The City received a grant from the California Department of Transportation (Caltrans) to develop a Local Roadway Safety Plan to help identify and prioritize safety improvements to the local roadways within the City. Completion of a LRSP is a perquisite for any grant funding opportunities that the City may seek under the State’s Highway Safety Improvement Program.

Measure W Local Return – To account for the City’s share of the California parcel tax increase of $0.025 per square foot of impermeable property for funding projects in accordance with the expenditure plan pursuant to the Los Angeles Region, Safe, Clean Water Program Projects.

Hazard Mitigation Grant – To account for the City's strategy to implement improvements and programs to lessen community impacts in the event of natural hazard events.

Homelessness Response – Special Fund 107 was established in Fiscal Year 2023-24 to centralize the City's revenues and expenses related to homelessness response.

PLHA – To account for monies received and expended by the City under the Permanent Local Housing Allocation Program, a State of California funded program created to provide an ongoing source of funding to local governments for housing-related projects and programs that assist in addressing the unmet housing needs of their local communities.

Debt Service Fund Descriptions
Debt Service Funds are used to account for the receipt of revenues and payments of debt service related to outstanding bonds.

Public Financing Authority - To accumulate monies for the payment of interest and principal of the 2021 lease revenue refunding bonds.
73

CITY OF DIAMOND BAR, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments $ 551,070 $ 2,749,524 $ 1,445,499 $ 1,072 Receivables:

Accounts - - - -
Taxes 129,867 6,264 - -
Notes and loans - - - -
Restricted assets:

Cash and investments with fiscal agents - - - -
Total assets 680,937 2,755,788 1,445,499 1,072

LIABILITIES
Accounts payable - 93,171 62,759 -
Accrued liabilities - 18,965 8,714 -
Retainage payable (85) - - -
Unearned revenue - - - -
Due to other governments - - - -
Due to other funds - - - -
Total liabilities (85) 112,136 71,473 -

FUND BALANCES (DEFICITS)
Restricted for:

Community development projects - - - -
Public safety - - - -
Highways and streets 681,022 2,643,652 1,374,026 1,072
Capital projects - - - -
Unassigned - - - -
Total fund balances (deficits) 681,022 2,643,652 1,374,026 1,072 Total liabilities, deferred inflows of resources,
and fund balances (deficits) $ 680,937 $ 2,755,788 $ 1,445,499 $ 1,072 State Gas Tax Proposition A Proposition C
Special Revenue Funds
Transportation
Grant
74

CITY OF DIAMOND BAR, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Receivables:

Accounts
Taxes
Notes and loans
Restricted assets:

Cash and investments with fiscal agents
Total assets

LIABILITIES
Accounts payable
Accrued liabilities
Retainage payable
Unearned revenue
Due to other governments
Due to other funds
Total liabilities

FUND BALANCES (DEFICITS)
Restricted for:

Community development projects
Public safety
Highways and streets
Capital projects
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
(Continued)
$ 2,555,514 $ 63,641 $ 190,761 $ 1,470,845
175,479 - 18,565 -
- - - -
- - - -
- - - -
2,730,993 63,641 209,326 1,470,845
14,700 - - 16
27,435 - - 1,812
- - - -
80,519 - - -
- - - -
- - - -
122,654 - - 1,828
2,608,339 - - -
- - - -
- 63,641 - -
- - 209,326 1,469,017
- - - -
2,608,339 63,641 209,326 1,469,017
$ 2,730,993 $ 63,641 $ 209,326 $ 1,470,845
Special Revenue Funds
Integrated
Waste
Management
Sewer
Mitigation
Air Quality
Improvement
Measure M
Local Return
75

CITY OF DIAMOND BAR, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Receivables:

Accounts
Taxes
Notes and loans
Restricted assets:

Cash and investments with fiscal agents
Total assets

LIABILITIES
Accounts payable
Accrued liabilities
Retainage payable
Unearned revenue
Due to other governments
Due to other funds
Total liabilities

FUND BALANCES (DEFICITS)
Restricted for:

Community development projects
Public safety
Highways and streets
Capital projects
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
$ 2,323,989 $ 659 $ 130,584 $ 30,094
264,273 - - -
- - - -
- - - -
- - - -
2,588,262 659 130,584 30,094
75,170 - - 450
- - - -
3,956 - - -
- - - -
- - - -
- - - -
79,126 - - 450
- 659 130,584 29,644
- - - -
2,509,136 - - -
- - - -
- - - -
2,509,136 659 130,584 29,644
$ 2,588,262 $ 659 $ 130,584 $ 30,094
Trails &
Bikeways
Beverage
Center
Recycling
Grant
Used Oil
Block Grant
Road
Maintenance &
Rehab
Special Revenue Funds
76

CITY OF DIAMOND BAR, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Receivables:

Accounts
Taxes
Notes and loans
Restricted assets:

Cash and investments with fiscal agents
Total assets

LIABILITIES
Accounts payable
Accrued liabilities
Retainage payable
Unearned revenue
Due to other governments
Due to other funds
Total liabilities

FUND BALANCES (DEFICITS)
Restricted for:

Community development projects
Public safety
Highways and streets
Capital projects
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
(Continued)
$ 2,484,104 $ - $ 473,676 $ 1,098,475
250,000 125,527 - -
- - - 6,556
- 494,942 - -
- - - -
2,734,104 620,469 473,676 1,105,031
- 88,747 - 260,645
- 27 - 5,355
- 4,045 - -
- - - -
- 494,942 - -
- 39,971 - -
- 627,732 - 266,000
2,734,104 - - -
- - 473,676 -
- - - -
- - - 839,031
- (7,263) - -
2,734,104 (7,263) 473,676 839,031
$ 2,734,104 $ 620,469 $ 473,676 $ 1,105,031
Park and
Facility
Development CDBG COPS
Landscape
Maintenance
District
Special Revenue Funds
77

CITY OF DIAMOND BAR, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Receivables:

Accounts
Taxes
Notes and loans
Restricted assets:

Cash and investments with fiscal agents
Total assets

LIABILITIES
Accounts payable
Accrued liabilities
Retainage payable
Unearned revenue
Due to other governments
Due to other funds
Total liabilities

FUND BALANCES (DEFICITS)
Restricted for:

Community development projects
Public safety
Highways and streets
Capital projects
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
$ 1,362,948 $ 492,271 $ 272,099 $ 65,233
- - - -
- 15,065 - -
- - - -
- - - -
1,362,948 507,336 272,099 65,233
9 14,350 - 227
984 - - -
- - - -
- - - -
- - - -
- - - -
993 14,350 - 227
- 492,986 - 65,006
- - - -
1,361,955 - 272,099 -
- - - -
- - - -
1,361,955 492,986 272,099 65,006
$ 1,362,948 $ 507,336 $ 272,099 $ 65,233
CASP Fees
(SB1186)
Measure R
Local Return PEG Fees Waste Hauler
Special Revenue Funds
78

CITY OF DIAMOND BAR, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Receivables:

Accounts
Taxes
Notes and loans
Restricted assets:

Cash and investments with fiscal agents
Total assets

LIABILITIES
Accounts payable
Accrued liabilities
Retainage payable
Unearned revenue
Due to other governments
Due to other funds
Total liabilities

FUND BALANCES (DEFICITS)
Restricted for:

Community development projects
Public safety
Highways and streets
Capital projects
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
(Continued)
$ 374,653 $ - $ 1,968,085 $ 5,815
- - - -
- - - -
- - - -
- - - -
374,653 - 1,968,085 5,815
- - 56,703 -
- - 6,737 -
- - - -
- - - -
- - - -
- 92 - -
- 92 63,440 -
- - - -
- - - 5,815
374,653 - 1,904,645 -
- - - -
- (92) - -
374,653 (92) 1,904,645 5,815
$ 374,653 $ - $ 1,968,085 $ 5,815
Street
Beautification
Local
Roadway
Safety Plan
Special Revenue Funds
Measure W
Local Return
Hazard
Mitigation
Grant
79

CITY OF DIAMOND BAR, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
ASSETS
Cash and investments
Receivables:

Accounts
Taxes
Notes and loans
Restricted assets:

Cash and investments with fiscal agents
Total assets

LIABILITIES
Accounts payable
Accrued liabilities
Retainage payable
Unearned revenue
Due to other governments
Due to other funds
Total liabilities

FUND BALANCES (DEFICITS)
Restricted for:

Community development projects
Public safety
Highways and streets
Capital projects
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
Debt Service
Funds
Total
Nonmajor
Funds
$ 77,064 $ - $ 19 $ 20,187,694
- - - 833,844
- - - 157,752
- 112,474 - 607,416
- - 1,466 1,466
77,064 112,474 1,485 21,788,172
- 42,916 16,101 725,964
- - - 70,029
- - - 7,916
- - - 80,519
- 112,474 - 607,416
- 78,004 - 118,067
- 233,394 16,101 1,609,911
77,064 - - 6,138,386
- - - 479,491
- - - 11,185,901
- - - 2,517,374
- (120,920) (14,616) (142,891)
77,064 (120,920) (14,616) 20,178,261
$ 77,064 $ 112,474 $ 1,485 $ 21,788,172
Public Financing
Authority
Special Revenue Funds
Homelessness
Response PLHA
80

THIS PAGE INTENTIONALLY LEFT BLANK
81

CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

REVENUES
Taxes $ - $ 25,954 $ - $ -
Licenses and permits - - - -
Intergovernmental 1,526,250 1,400,649 1,161,803 -
Charges for services - 58,788 - -
Use of money and property 61,400 145,864 134,994 -
Miscellaneous - - - -
Total revenues 1,587,650 1,631,255 1,296,797 -

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Community development - - - -
Parks and recreation - 25,527 - -
Public works - 1,917,072 797,768 -
Capital outlay - - - -
Debt service:

Principal retirement - - - -
Interest and fiscal charges - - - -
Total expenditures - 1,942,599 797,768 -
Excess (deficiency) of revenues
over (under) expenditures 1,587,650 (311,344) 499,029 -

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (1,521,653) (38,947) (2,431,551) -
Total other financing sources (uses) (1,521,653) (38,947) (2,431,551) - Net change in fund balances 65,997 (350,291) (1,932,522) - Fund balances (deficit)-beginning 615,025 2,993,943 3,306,548 1,072 Fund balances (deficit)-ending $ 681,022 $ 2,643,652 $ 1,374,026 $ 1,072 Special Revenue Funds
State Gas Tax Proposition A Proposition C
Transportation
Grant
82

CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

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 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)
$ - $ - $ - $ -
- - - -
65,798 - 71,092 987,030
906,854 - - -
129,913 3,500 8,114 80,499
50,230 - - -
1,152,795 3,500 79,206 1,067,529
- - - -
- - - -
714,444 - - -
- - - -
- - 1,050 23,140
- - - -
- - - -
- - - -
714,444 - 1,050 23,140
438,351 3,500 78,156 1,044,389
- - - -
- - - (925,803)
- - - (925,803)
438,351 3,500 78,156 118,586
2,169,988 60,141 131,170 1,350,431
$ 2,608,339 $ 63,641 $ 209,326 $ 1,469,017
Special Revenue Funds
Integrated
Waste
Management
Sewer
Mitigation
Air Quality
Improvement
Measure M
Local Return
83

CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

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 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
$ - $ - $ - $ -
- - - -
1,499,672 - 13,618 7,833
- - - -
199,682 - 7,138 1,603
- - - -
1,699,354 - 20,756 9,436
- - - -
- - - -
- - 12,763 9,097
- 4,420 - -
- - - -
79,126 - - -
- - - -
- - - -
79,126 4,420 12,763 9,097
1,620,228 (4,420) 7,993 339
- - - -
(3,779,186) (26,439) - -
(3,779,186) (26,439) - -
(2,158,958) (30,859) 7,993 339
4,668,094 31,518 122,591 29,305
$ 2,509,136 $ 659 $ 130,584 $ 29,644
Special Revenue Funds
Trails &
Bikeways
Beverage
Center
Recycling
Grant
Used Oil
Block Grant
Road
Maintenance &
Rehab
84

CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

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 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)
$ - $ - $ - $ 1,237,386
- - - -
1,250,000 341,104 194,663 -
- - - -
171,836 - 28,957 2,561
925,314 - - -
2,347,150 341,104 223,620 1,239,947
- - - -
- - 4,800 -
- 127,094 - -
- 32,298 - -
- - - 1,288,254
925,314 87,443 - -
- - - -
- - - -
925,314 246,835 4,800 1,288,254
1,421,836 94,269 218,820 (48,307)
- - - 55,992
(1,355,309) (101,421) (152,500) -
(1,355,309) (101,421) (152,500) 55,992
66,527 (7,152) 66,320 7,685
2,667,577 (111) 407,356 831,346
$ 2,734,104 $ (7,263) $ 473,676 $ 839,031
Special Revenue Funds
Park and
Facility
Development CDBG COPS
Landscape
Maintenance
District
85

CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

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 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
$ - $ 65,909 $ - $ -
- - 122,946 7,690
871,191 - - -
- - - -
65,316 31,973 14,377 3,303
- - - -
936,507 97,882 137,323 10,993
- 34,764 - -
- - - -
- - - -
- - - -
18,461 - - -
- - - -
- - - -
- - - -
18,461 34,764 - -
918,046 63,118 137,323 10,993
- - - -
(662,494) (292,418) (140,871) -
(662,494) (292,418) (140,871) -
255,552 (229,300) (3,548) 10,993
1,106,403 722,286 275,647 54,013
$ 1,361,955 $ 492,986 $ 272,099 $ 65,006
Special Revenue Funds
CASP Fees
(SB1186)
Measure R
Local Return PEG Fees Waste Hauler
86

CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

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 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)
$ - $ - $ - $ -
- - - -
- - 842,223 -
- - - -
20,604 - 95,965 347
- - - -
20,604 - 938,188 347
- - 3,750 -
- - - -
- - - -
- - - -
- - 403,560 -
- - - -
- - - -
- - - -
- - 407,310 -
20,604 - 530,878 347
- - - -
- - (245,159) -
- - (245,159) -
20,604 - 285,719 347
354,049 (92) 1,618,926 5,468
$ 374,653 $ (92) $ 1,904,645 $ 5,815
Special Revenue Funds
Street
Beautification
Local
Roadway
Safety Plan
Measure W
Local Return
Hazard
Mitigation
Grant
87

CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2025

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 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
$ - $ - $ - $ 1,329,249
- - - 130,636
- 30,417 - 10,263,343
- - - 965,642
124 - 1,975 1,210,045
- - - 975,544
124 30,417 1,975 14,874,459
22,146 - - 60,660
- - - 4,800
- 151,337 - 1,014,735
- - - 62,245
- - - 4,449,305
- - - 1,091,883
- - 505,000 505,000
- - 232,500 232,500
22,146 151,337 737,500 7,421,128
(22,022) (120,920) (735,525) 7,453,331
50,000 - 717,935 823,927
- - - (11,673,751)
50,000 - 717,935 (10,849,824)
27,978 (120,920) (17,590) (3,396,493)
49,086 - 2,974 23,574,754
$ 77,064 $ (120,920) $ (14,616) $ 20,178,261
Special Revenue Funds
Homelessness
Response PLHA
Public
Financing
Authority
88

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 1,500,197 $ 1,500,197 $ 1,526,250 $ 26,053 Use of money and property 1,800 1,800 61,400 59,600
Total revenues 1,501,997 1,501,997 1,587,650 85,653

EXPENDITURES
Current:

Public works 66,000 66,000 - 66,000
Total expenditures 66,000 66,000 - 66,000
Excess (deficiency) of revenues
over (under) expenditures 1,435,997 1,435,997 1,587,650 151,653

OTHER FINANCING SOURCES (USES)
Transfers out (1,475,000) (1,734,671) (1,521,653) 213,018 Total other financing sources (uses) (1,475,000) (1,734,671) (1,521,653) 213,018 Net change in fund balances $ (39,003) $ (298,674) 65,997 $ 364,671 Fund balances-beginning 615,025
Fund balances-ending $ 681,022
89

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes $ 26,000 $ 26,000 $ 25,954 $ (46)
Intergovernmental 1,501,428 1,501,428 1,400,649 (100,779) Charges for services 200,000 200,000 58,788 (141,212)
Use of money and property 2,700 2,700 145,864 143,164
Total revenues 1,730,128 1,730,128 1,631,255 (98,873)

EXPENDITURES
Current:

Parks and recreation 13,500 28,500 25,527 2,973
Public works 1,587,157 2,930,490 1,917,072 1,013,418
Total expenditures 1,600,657 2,958,990 1,942,599 1,016,391 Excess (deficiency) of revenues
over (under) expenditures 129,471 (1,228,862) (311,344) 917,518

OTHER FINANCING SOURCES (USES)
Transfers out - (44,056) (38,947) 5,109
Total other financing sources (uses) - (44,056) (38,947) 5,109 Net change in fund balances $ 129,471 $ (1,272,918) (350,291) $ 922,627 Fund balances-beginning 2,993,943
Fund balances-ending $ 2,643,652
90

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 1,245,395 $ 1,245,395 $ 1,161,803 $ (83,592) Use of money and property 9,500 9,500 134,994 125,494
Total revenues 1,254,895 1,254,895 1,296,797 41,902

EXPENDITURES
Current:

Public works 1,534,284 1,734,284 797,768 936,516
Total expenditures 1,534,284 1,734,284 797,768 936,516
Excess (deficiency) of revenues
over (under) expenditures (279,389) (479,389) 499,029 978,418

OTHER FINANCING SOURCES (USES)
Transfers out - (2,760,342) (2,431,551) 328,791
Total other financing sources (uses) - (2,760,342) (2,431,551) 328,791 Net change in fund balances $ (279,389) $ (3,239,731) (1,932,522) $ 1,307,209 Fund balances-beginning 3,306,548
Fund balances-ending $ 1,374,026
91

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 146,317 $ 146,317 $ 65,798 $ (80,519) Charges for services 636,000 709,600 906,854 197,254
Use of money and property 14,700 14,700 129,913 115,213 Miscellaneous 14,526 14,526 50,230 35,704
Total revenues 811,543 885,143 1,152,795 267,652

EXPENDITURES
Current:

Community development 918,890 966,873 714,444 252,429
Total expenditures 918,890 966,873 714,444 252,429
Excess (deficiency) of revenues
over (under) expenditures (107,347) (81,730) 438,351 520,081

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 $ (117,347) $ (91,730) 438,351 $ 530,081 Fund balances-beginning 2,169,988
Fund balances-ending $ 2,608,339
92

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Use of money and property $ 400 $ 400 $ 3,500 $ 3,100
Total revenues 400 400 3,500 3,100
Net change in fund balances $ 400 $ 400 3,500 $ 3,100
Fund balances-beginning 60,141
Fund balances-ending $ 63,641
93

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 73,000 $ 73,000 $ 71,092 $ (1,908)
Use of money and property 2,100 2,100 8,114 6,014
Total revenues 75,100 75,100 79,206 4,106

EXPENDITURES
Current:

Public works 50,000 50,000 1,050 48,950
Capital outlay 34,000 34,000 - 34,000
Total expenditures 84,000 84,000 1,050 82,950
Excess (deficiency) of revenues
over (under) expenditures (8,900) (8,900) 78,156 87,056

OTHER FINANCING SOURCES (USES)
Transfers out (70,000) (70,000) - 70,000
Total other financing sources (uses) (70,000) (70,000) - 70,000 Net change in fund balances $ (78,900) $ (78,900) 78,156 $ 157,056 Fund balances-beginning 131,170
Fund balances-ending $ 209,326
94

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 1,058,586 $ 1,058,586 $ 987,030 $ (71,556) Use of money and property 7,400 7,400 80,499 73,099
Total revenues 1,065,986 1,065,986 1,067,529 1,543

EXPENDITURES
Current:

Public works 969,078 969,078 23,140 945,938
Total expenditures 969,078 969,078 23,140 945,938
Excess (deficiency) of revenues
over (under) expenditures 96,908 96,908 1,044,389 947,481

OTHER FINANCING SOURCES (USES)
Transfers out - (1,064,037) (925,803) 138,234
Total other financing sources (uses) - (1,064,037) (925,803) 138,234 Net change in fund balances $ 96,908 $ (967,129) 118,586 $ 1,085,715 Fund balances-beginning 1,350,431
Fund balances-ending $ 1,469,017
95

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 1,406,837 $ 1,406,837 $ 1,499,672 $ 92,835 Use of money and property 12,900 12,900 199,682 186,782 Total revenues 1,419,737 1,419,737 1,699,354 279,617

EXPENDITURES
Capital outlay 1,300,000 1,300,000 79,126 1,220,874
Total expenditures 1,300,000 1,300,000 79,126 1,220,874 Excess (deficiency) of revenues
over (under) expenditures 119,737 119,737 1,620,228 1,500,491

OTHER FINANCING SOURCES (USES)
Transfers out - (4,225,007) (3,779,186) 445,821
Total other financing sources (uses) - (4,225,007) (3,779,186) 445,821 Net change in fund balances $ 119,737 $ (4,105,270) (2,158,958) $ 1,946,312 Fund balances-beginning 4,668,094
Fund balances-ending $ 2,509,136
96

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 100,000 $ 100,000 $ - $ (100,000)
Total revenues 100,000 100,000 - (100,000)

EXPENDITURES
Current:

Parks and recreation - - 4,420 (4,420)
Capital outlay 100,000 100,000 - 100,000
Total expenditures 100,000 100,000 4,420 95,580
Excess (deficiency) of revenues
over (under) expenditures - - (4,420) (4,420)

OTHER FINANCING SOURCES (USES)
Transfers out - (31,519) (26,439) 5,080
Total other financing sources (uses) - (31,519) (26,439) 5,080 Net change in fund balances $ - $ (31,519) (30,859) $ 660 Fund balances-beginning 31,518
Fund balances-ending $ 659
97

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 13,000 $ 13,000 $ 13,618 $ 618
Use of money and property 1,800 1,800 7,138 5,338
Total revenues 14,800 14,800 20,756 5,956

EXPENDITURES
Current:

Community development 14,000 19,579 12,763 6,816
Total expenditures 14,000 19,579 12,763 6,816
Net change in fund balances $ 800 $ (4,779) 7,993 $ 12,772 Fund balances-beginning 122,591
Fund balances-ending $ 130,584
98

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 7,771 $ 7,771 $ 7,833 $ 62
Use of money and property 200 200 1,603 1,403
Total revenues 7,971 7,971 9,436 1,465

EXPENDITURES
Current:

Community development 9,171 9,171 9,097 74
Total expenditures 9,171 9,171 9,097 74
Net change in fund balances $ (1,200) $ (1,200) 339 $ 1,539 Fund balances-beginning 29,305
Fund balances-ending $ 29,644
99

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ - $ 1,000,000 $ 1,250,000 $ 250,000 Use of money and property 7,800 7,800 171,836 164,036
Miscellaneous - - 925,314 925,314
Total revenues 7,800 1,007,800 2,347,150 1,339,350

EXPENDITURES
Capital outlay - - 925,314 (925,314)
Total expenditures - - 925,314 (925,314)
Excess (deficiency) of revenues
over (under) expenditures 7,800 1,007,800 1,421,836 414,036

OTHER FINANCING SOURCES (USES)
Transfers out - (1,864,955) (1,355,309) 509,646
Total other financing sources (uses) - (1,864,955) (1,355,309) 509,646 Net change in fund balances $ 7,800 $ (857,155) 66,527 $ 923,682 Fund balances-beginning 2,667,577
Fund balances-ending $ 2,734,104
100

CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual CDBG
For the Year Ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 362,376 $ 362,376 $ 341,104 $ (21,272) Total revenues 362,376 362,376 341,104 (21,272)

EXPENDITURES
Current:

Community development 171,902 181,057 127,094 53,963
Parks and recreation 26,285 26,285 32,298 (6,013)
Capital Outlay 164,189 164,189 87,443 76,746
Total expenditures 362,376 371,531 246,835 124,696
Excess (deficiency) of revenues
over (under) expenditures - (9,155) 94,269 103,424

OTHER FINANCING SOURCES (USES)
Transfers out - (141,299) (101,421) 39,878
Total other financing sources (uses) - (141,299) (101,421) 39,878 Net change in fund balances $ - $ (150,454) (7,152) $ 143,302 Fund balances (deficit)-beginning (111)
Fund balances (deficit)-ending $ (7,263)
101

CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual COPS
For the Year Ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 165,000 $ 165,000 $ 194,663 $ 29,663 Use of money and property 3,200 3,200 28,957 25,757
Total revenues 168,200 168,200 223,620 55,420

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 158,200 158,200 218,820 60,620

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 $ 5,700 $ 5,700 66,320 $ 60,620 Fund balances-beginning 407,356
Fund balances-ending $ 473,676
102

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes $ 1,253,341 $ 1,253,341 $ 1,237,386 $ (15,955)
Use of money and property - - 2,561 2,561
Total revenues 1,253,341 1,253,341 1,239,947 (13,394)

EXPENDITURES
Current:

Public works 1,617,810 1,617,810 1,288,254 329,556
Total expenditures 1,617,810 1,617,810 1,288,254 329,556 Excess (deficiency) of revenues
over (under) expenditures (364,469) (364,469) (48,307) 316,162

OTHER FINANCING SOURCES (USES)
Transfers in 364,469 364,469 55,992 (308,477)
Total other financing sources (uses) 364,469 364,469 55,992 (308,477) Net change in fund balances $ - $ - 7,685 $ 7,685
Fund balances-beginning 831,346
Fund balances-ending $ 839,031
103

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 934,046 $ 934,046 $ 871,191 $ (62,855) Use of money and property 4,500 4,500 65,316 60,816
Total revenues 938,546 938,546 936,507 (2,039)

EXPENDITURES
Current:

Public works 869,078 869,078 18,461 850,617
Total expenditures 869,078 869,078 18,461 850,617
Excess (deficiency) of revenues
over (under) expenditures 69,468 69,468 918,046 848,578

OTHER FINANCING SOURCES (USES)
Transfers out - (988,132) (662,494) 325,638
Total other financing sources (uses) - (988,132) (662,494) 325,638 Net change in fund balances $ 69,468 $ (918,664) 255,552 $ 1,174,216 Fund balances-beginning 1,106,403
Fund balances-ending $ 1,361,955
104

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes $ 100,000 $ 100,000 $ 65,909 $ (34,091)
Use of money and property 3,800 3,800 31,973 28,173
Total revenues 103,800 103,800 97,882 (5,918)

EXPENDITURES
Current:

General government 100,000 120,500 34,764 85,736
Total expenditures 100,000 120,500 34,764 85,736
Excess (deficiency) of revenues
over (under) expenditures 3,800 (16,700) 63,118 79,818

OTHER FINANCING SOURCES (USES)
Transfers out - (323,059) (292,418) 30,641
Total other financing sources (uses) - (323,059) (292,418) 30,641 Net change in fund balances $ 3,800 $ (339,759) (229,300) $ 110,459 Fund balances-beginning 722,286
Fund balances-ending $ 492,986
105

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Licenses and permits $ - $ 157,000 $ 122,946 $ (34,054) Use of money and property 1,300 1,300 14,377 13,077
Total revenues 1,300 158,300 137,323 (20,977)

EXPENDITURES
Current:

Public works 250,000 250,000 - 250,000
Total expenditures 250,000 250,000 - 250,000
Excess (deficiency) of revenues
over (under) expenditures (248,700) (91,700) 137,323 229,023

OTHER FINANCING SOURCES (USES)
Transfers out - (162,260) (140,871) 21,389
Total other financing sources (uses) - (162,260) (140,871) 21,389 Net change in fund balances $ (248,700) $ (253,960) (3,548) $ 250,412 Fund balances-beginning 275,647
Fund balances-ending $ 272,099
106

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Licenses and permits $ 8,000 $ 8,000 $ 7,690 $ (310)
Use of money and property 200 200 3,303 3,103
Total revenues 8,200 8,200 10,993 2,793
Net change in fund balances $ 8,200 $ 8,200 10,993 $ 2,793 Fund balances-beginning 54,013
Fund balances-ending $ 65,006
107

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Use of money and property $ 2,400 $ 2,400 $ 20,604 $ 18,204 Total revenues 2,400 2,400 20,604 18,204
Net change in fund balances $ 2,400 $ 2,400 20,604 $ 18,204 Fund balances-beginning 354,049
Fund balances-ending $ 374,653
108

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 838,000 $ 838,000 $ 842,223 $ 4,223 Use of money and property - - 95,965 95,965
Total revenues 838,000 838,000 938,188 100,188

EXPENDITURES
Current:

General government 15,000 15,000 3,750 11,250
Public works 1,421,065 1,421,065 403,560 1,017,505
Total expenditures 1,436,065 1,436,065 407,310 1,028,755 Excess (deficiency) of revenues
over (under) expenditures (598,065) (598,065) 530,878 1,128,943

OTHER FINANCING SOURCES (USES)
Transfers out - (524,935) (245,159) 279,776
Total other financing sources (uses) - (524,935) (245,159) 279,776 Net change in fund balances $ (598,065) $ (1,123,000) 285,719 $ 1,408,719 Fund balances-beginning 1,618,926
Fund balances-ending $ 1,904,645
109

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Use of money and property $ - $ - $ 347 $ 347
Total revenues - - 347 347
Net change in fund balances $ - $ - 347 $ 347
Fund balances-beginning 5,468
Fund balances-ending $ 5,815
110

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Use of money and property $ - $ - $ 124 $ 124
Total revenues - - 124 124

EXPENDITURES
Current:

General government 50,000 50,000 22,146 27,854
Total expenditures 50,000 50,000 22,146 27,854
Excess (deficiency) of revenues
over (under) expenditures (50,000) (50,000) (22,022) 27,978

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 $ - $ - 27,978 $ 27,978
Fund balances-beginning 49,086
Fund balances-ending $ 77,064
111

CITY OF DIAMOND BAR, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual PLHA
For the Year Ended June 30, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 358,416 $ 358,416 $ 30,417 $ (327,999) Total revenues 358,416 358,416 30,417 (327,999)

EXPENDITURES
Current:

Community development 358,416 358,416 151,337 207,079
Total expenditures 358,416 358,416 151,337 207,079
Net change in fund balances $ - $ - (120,920) $ (120,920) Fund balances (deficit)-beginning -
Fund balances (deficit)-ending $ (120,920)
112

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 8,086,000 $ 9,261,850 $ - $ (9,261,850) Use of money and property - - 41,171 41,171
Total revenues 8,086,000 9,261,850 41,171 (9,220,679)

EXPENDITURES
Capital outlay 8,236,000 23,683,205 12,759,824 10,923,381 Total expenditures 8,236,000 23,683,205 12,759,824 10,923,381 Excess (deficiency) of revenues
over (under) expenditures (150,000) (14,421,355) (12,718,653) 1,702,702

OTHER FINANCING SOURCES (USES)
Transfers in 150,000 14,652,242 11,359,263 (3,292,979)
Total other financing sources (uses) 150,000 14,652,242 11,359,263 (3,292,979) Net change in fund balances $ - $ 230,888 (1,359,390) $ (1,590,278) Fund balances (deficit)-beginning (415,120)
Fund balances (deficit)-ending $ (1,774,510)
113

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, 2025
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Use of money and property $ - $ - $ 1,975 $ 1,975
Total revenues - - 1,975 1,975

EXPENDITURES
Debt service:

Principal retirement 505,000 505,000 505,000 -
Interest and fiscal charges 216,900 216,900 232,500 (15,600) Total expenditures 721,900 721,900 737,500 (15,600)
Excess (deficiency) of revenues
over (under) expenditures (721,900) (721,900) (735,525) (13,625)

OTHER FINANCING SOURCES (USES)
Transfers in 721,900 721,900 717,935 (3,965)
Total other financing sources (uses) 721,900 721,900 717,935 (3,965) Net change in fund balances $ - $ - (17,590) $ (17,590) Fund balances (deficit)-beginning 2,974
Fund balances (deficit)-ending $ (14,616)
114

CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Net Position
Internal Service Funds
June 30, 2025
Total Internal
Service
Funds
ASSETS
Current assets:

Pooled cash and investments $ 495,439 $ 563,856 $ 1,541,288 $ 2,395,644 $ 4,996,227 Due from other governments - - 28,346 - 28,346
Prepaid costs 560,784 - - - 560,784
Total current assets 1,056,223 563,856 1,569,634 2,395,644 5,585,357 Noncurrent:

Capital assets, net - 166,481 1,350,864 269,634 1,786,979 Total noncurrent assets - 166,481 1,350,864 269,634 1,786,979 Total assets 1,056,223 730,337 2,920,498 2,665,278 7,372,336

LIABILITIES
Current liabilities:

Accounts payable - 4,870 149,609 49,540 204,019
Retainage payable - - - 4,470 4,470
Total current liabilities - 4,870 149,609 54,010 208,489 Total liabilities - 4,870 149,609 54,010 208,489

NET POSITION
Net investment in capital assets - 166,481 1,350,864 265,164 1,782,509 Unrestricted 1,056,223 558,986 1,420,025 2,346,104 5,381,338 Total net position $ 1,056,223 $ 725,467 $ 2,770,889 $ 2,611,268 $ 7,163,847 Self Insurance
Equipment
Replacement
Computer
Equipment
Replacement
Building
Facility &
Maintenance
115

CITY OF DIAMOND BAR, CALIFORNIA
Combining Statement of Revenues, Expenses and
Changes in Net Position
Internal Service Funds
For the Year Ended June 30, 2025
Total Internal
Service
Funds

OPERATING EXPENSES
Insurance premiums $ 534,118 $ - $ - $ - $ 534,118
Equipment repair and maintenance - 86,065 501,119 119,721 706,905 Depreciation/amortization expense - 39,645 110,158 21,809 171,612 Total operating expenses 534,118 125,710 611,277 141,530 1,412,635 Operating income (loss) (534,118) (125,710) (611,277) (141,530) (1,412,635)

NONOPERATING REVENUES (EXPENSES)
Interest revenue 35,355 23,495 81,793 130,025 270,668
Total nonoperating revenues (expenses) 35,355 23,495 81,793 130,025 270,668 Income (loss) before transfers (498,763) (102,215) (529,484) (11,505) (1,141,967) Transfers in 580,000 269,000 758,580 144,200 1,751,780
Change in net position 81,237 166,785 229,096 132,695 609,813 Net position-beginning 974,986 558,682 2,541,793 2,478,573 6,554,034 Net position-ending $ 1,056,223 $ 725,467 $ 2,770,889 $ 2,611,268 $ 7,163,847 Self Insurance
Equipment
Replacement
Computer
Equipment
Replacement
Building
Facility &
Maintenance
116

CITY OF DIAMOND BAR, CALIFORNIA
Internal Service Fund
Combining Statement of Cash Flows
For the Year Ended June 30, 2025
Totals

CASH FLOWS FROM OPERATING ACTIVITIES
Payments to suppliers and service providers $ (1,094,902) $ (84,599) $ (446,115) $ (101,606) $ (1,727,222) Net cash provided by (used for)
operating activities (1,094,902) (84,599) (446,115) (101,606) (1,727,222)

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Transfers from other funds 580,000 269,000 758,580 144,200 1,751,780 Net cash provided by (used for)
noncapital financing activities 580,000 269,000 758,580 144,200 1,751,780

CASH FLOWS FROM CAPITAL AND RELATED

FINANCING ACTIVITIES
Capital grants and contributions - 20,000 - - 20,000
Acquisition and construction of capital assets - (29,119) (460,682) (88,442) (578,243) Net cash provided by (used for)
capital and related financing activities - (9,119) (460,682) (88,442) (558,243)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest on investments 35,355 23,495 81,793 130,025 270,668 Net cash provided by (used for)
investing activities 35,355 23,495 81,793 130,025 270,668 Net increase (decrease) in
cash (479,547) 198,777 (66,424) 84,177 (263,017)
Cash beginning 974,986 365,079 1,607,712 2,311,467 5,259,244 Cash ending $ 495,439 $ 563,856 $ 1,541,288 $ 2,395,644 $ 4,996,227

RECONCILIATION OF OPERATING INCOME (LOSS)

TO NET CASH PROVIDED BY (USED FOR)

OPERATING ACTIVITIES
Operating income (loss) $ (534,118) $ (125,710) $ (611,277) $ (141,530) $ (1,412,635) Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:

Depreciation/amortization expense - 39,645 110,158 21,809 171,612 (Increase) decrease in prepaid items (560,784) - - - (560,784) Increase (decrease) in accounts payable - 1,466 55,004 18,115 74,585 Total adjustments (560,784) 41,111 165,162 39,924 $ (314,587) Net cash provided by (used for)
operating activities $ (1,094,902) $ (84,599) $ (446,115) $ (101,606) $ (1,727,222)

SCHEDULE OF NON-CASH NONCAPITAL, CAPITAL,

AND INVESTING ACTIVITIES
Unrealized gain/(loss) on fair value of investments $ (11,765) $ (7,819) $ (27,218) $ (43,269) $ (90,071) Increase in retainage payable - - - (2,475) (2,475)
Self
Insurance
Equipment
Replacement
Computer
Equipment
Replacement
Building
Facility &
Maintenance
117

THIS PAGE INTENTIONALLY LEFT BLANK
118

DESCRIPTION OF STATISTICAL SECTION CONTENTS
For the Year Ended June 30, 2025
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
119

THIS PAGE INTENTIONALLY LEFT BLANK
120

Fiscal Year 2021 2022 2023 2024 2025
Governmental activities:

Net investment in capital assets $ 339,727,186 $ 332,972,933 $ 331,607,485 $ 331,125,815 $ 341,243,748 Restricted for:

Capital projects 1,724,690 2,863,447 2,743,073 2,382,930 2,517,374 Community development 3,100,228 3,453,843 4,435,781 5,846,342 6,819,247 Public safety 346,594 347,228 366,818 412,824 479,491
Public works 13,772,296 19,187,254 21,761,109 23,306,048 20,192,771 Debt service 22,776 75 1,561 2,974 -
Other Post Employment Benefits(OPEB) - 353,283 - - -
Unrestricted 23,604,159 28,511,364 33,831,520 36,631,555 30,636,281 Total governmental activities net position $ 382,297,929 $ 387,689,427 $ 394,747,347 $ 399,708,488 $ 401,888,912 Fiscal Year 2016 2017 2018 2019 2020
Governmental activities:

Net investment in capital assets $ 363,216,277 $ 358,765,476 $ 354,824,312 $ 350,017,830 $ 345,260,286 Restricted for:

Capital projects 267,984 184,074 356,711 655,124 944,561 Community development 2,382,667 2,066,650 1,907,215 2,137,080 2,086,977 Public safety 193,941 243,642 235,752 286,848 346,066
Public works 4,465,023 3,095,734 3,268,495 10,721,764 11,874,243 Debt service 29 80 199 361 19
Other Post Employment Benefits(OPEB) - - - - -
Unrestricted 22,742,992 23,047,078 21,270,741 21,083,148 21,513,688 Total governmental activities net position $ 393,268,913 $ 387,402,734 $ 381,863,425 $ 384,902,155 $ 382,025,840 Source:

City Finance Department
City of Diamond Bar
Net Assets by Component
Last Ten Fiscal Years
(accrual basis of accounting)
121

2016 2017 2018 2019 2020
Expenses:

Governmental Activities:

General government $ 5,812,525 $ 6,627,894 $ 6,926,331 $ 8,990,203 $ 6,693,192 Public safety 6,216,279 6,586,188 6,904,971 7,142,733 7,371,290 Public works 11,966,721 14,178,723 14,612,857 13,644,523 14,435,606 Community development 2,127,206 3,231,764 3,083,101 3,069,374 3,138,506 Parks and recreation 6,137,787 5,164,413 5,532,810 6,149,343 5,188,798 Interest on long-term debt 455,700 443,480 423,400 402,671 385,006 Contribution to OPEB Trust 84,761 84,761 84,591 87,128 88,000 Total Primary Government 32,800,979 36,317,223 37,568,061 39,485,975 37,300,398 Program Revenues:

Governmental Activities:

Charges for services
General Government 661,910 811,846 619,147 1,248,171 431,216 Public safety 470,722 460,325 459,615 415,701 432,774
Public works 4,389,876 2,675,313 3,782,259 9,797,871 2,312,413 Community development 1,820,325 2,077,810 2,023,466 2,110,515 1,914,403 Parks, recreation and culture 1,684,814 1,544,002 1,648,945 1,347,448 848,675 Operating grants and contributions 3,687,015 3,844,192 4,120,526 5,651,932 4,938,893 Capital grants and contributions 1,455,770 359,669 159,258 12,595 1,098,879 Total Governmental Activities
Program Revenues 14,170,432 11,773,157 12,813,216 20,584,233 11,977,253 General Revenues:

Taxes
Property taxes 4,665,140 4,951,033 5,187,630 5,405,335 5,590,899 Transient occupancy taxes 994,476 923,527 1,019,915 1,222,925 1,128,386 Sales taxes 4,598,858 4,789,172 4,999,873 4,970,980 4,846,330 Franchise taxes 1,431,513 1,320,617 1,419,605 1,355,003 1,340,960 Other taxes 523,015 394,961 509,322 1,062,003 1,070,672 Unrestricted Motor vehicle in lieu 5,411,143 5,757,423 6,011,177 6,285,504 6,545,989 Use of money and property 524,918 58,160 67,046 1,397,727 1,378,227 Other revenues 703,457 482,994 161,145 240,995 139,321
Total General Revenues 18,852,520 18,677,887 19,375,713 21,940,472 22,040,784 Change in Net Position 221,973 (5,866,179) (5,379,132) 3,038,730 (3,282,361) Net Position at Beginning of Year 395,162,740 393,268,913 387,402,734 381,863,425 384,902,155 Restatement of Net Position (2,115,800) - (160,177) - 406,046 Net Position at End of Year $ 393,268,913 $ 387,402,734 $ 381,863,425 $ 384,902,155 $ 382,025,840 Source:

City Finance Department
City of Diamond Bar
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
122

2021 2022 2023 2024 2025
$ 7,810,434 $ 7,210,304 $ 8,377,284 $ 8,332,738 $ 9,485,437 7,401,924 7,993,744 8,149,425 8,783,229 9,285,498
11,626,695 11,641,746 12,621,030 14,661,974 16,617,796
3,128,813 2,579,271 3,663,339 3,830,323 4,169,755
3,802,025 3,903,018 4,481,255 4,258,559 3,695,039
392,652 192,897 145,302 126,654 124,263
- - - - -
34,162,543 33,520,980 37,437,635 39,993,477 43,377,788
642,791 94,571 114,485 267,248 177,033
263,147 436,610 383,058 380,424 356,821
2,881,793 3,265,094 3,452,701 3,257,774 3,051,309
2,260,454 2,270,878 2,450,481 2,624,871 2,928,905
319,896 1,079,941 1,583,261 1,608,375 1,464,799
5,919,399 9,745,284 9,630,820 7,570,259 7,464,489
302,616 - 853,518 96,569 1,343,630
12,590,096 16,892,378 18,468,324 15,805,520 16,786,986
5,873,328 12,814,147 13,650,877 13,963,044 14,183,765
797,785 1,359,842 1,462,904 1,499,045 1,508,775
5,106,920 6,127,593 6,598,953 6,467,915 6,122,363
1,390,250 1,308,250 1,687,104 1,628,505 1,533,521
1,105,651 1,400,481 1,540,855 1,620,453 1,605,277
6,804,019 65,523 56,347 67,901 86,648
121,612 (895,646) 863,861 3,880,104 4,538,053
258,910 136,203 166,330 22,131 1,014,381
21,458,475 22,316,393 26,027,231 29,149,098 30,592,783
(113,972) 5,687,791 7,057,920 4,961,141 4,001,981
382,025,840 382,297,929 387,689,427 394,747,347 399,708,488 386,061 (296,293) - - (1,821,557)
$ 382,297,929 $ 387,689,427 $ 394,747,347 $ 399,708,488 $ 401,888,912 123

General fund: 2016 2017 2018 2019 2020
Nonspendable:

Prepaid costs $ 75,866 $ 42,108 $ 8,230 $ 26,203 $ 4,496 Committed to:

Emergency contingencies 4,500,000 4,500,000 4,500,000 4,500,000 6,000,627 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 19,350,943 20,379,854 19,440,147 18,583,174 18,687,761 Total general fund 23,926,809 24,921,962 23,948,377 23,109,377 24,692,884 All other governmental funds:

Restricted for:

Community development projects 2,382,667 2,066,650 1,907,215 2,137,080 2,086,977 Public safety 193,941 243,642 235,752 286,848 346,066
Highways and streets 3,541,041 3,095,514 3,268,495 10,721,764 11,874,243 Capital projects 267,984 184,074 356,711 655,124 944,561 Debt service 29 80 199 361 19
Assigned to:

Technology Reserve - - - - -
Unassigned 18,047 (290,141) (49,618) (557,242) (351,346) Total all other governmental funds 6,403,709 5,299,819 5,718,754 13,243,935 14,900,520 Total fund balances $ 30,330,518 $ 30,221,781 $ 29,667,131 $ 36,353,312 $ 39,593,404 Note:

The City implemented GASB 54, titled "Fund Balance Reporting and Governmental Fund Type Definitions" as of the fiscal year ended June 30, 2011.

Source: City Finance Department
City of Diamond Bar
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
124

2021 2022 2023 2024 2025
$ 2,275 $ - $ - $ - $ -
6,797,181 7,864,770 7,981,243 8,217,405 8,071,538
- 2,062 - 2,062
- 353,283 291,182 313,523 259,359
- 442,418 591,346 695,389 172,255
- 1,308,920 2,072,420 1,128,611
- 20,726 6,910 6,910 6,923
- 518,504 453,782 325,212
- 929,558 941,362 1,066,070 1,323,656
20,950,249 20,615,949 22,959,067 21,674,550 23,084,596
27,749,705 30,226,704 34,600,596 34,500,049 34,374,212
3,100,228 3,453,843 4,435,803 5,846,364 6,138,386
346,594 347,228 366,818 412,824 479,491
13,772,296 19,187,254 21,761,109 23,306,048 19,977,850
1,724,690 2,863,447 2,743,073 2,312,947 2,517,374
22,776 75 1,561 2,974 -
- - - - -
(144,722) (187,428) (725,794) (415,323) (1,917,401)
18,821,862 25,664,419 28,582,570 31,465,834 27,195,700
$ 46,571,567 $ 55,891,123 $ 63,183,166 $ 65,965,883 $ 61,569,912 125

2016 2017 2018 2019 2020
Revenues:

Taxes $ 12,930,081 $ 12,698,595 $ 13,031,475 $ 13,233,033 $ 13,200,479 Special assessments 781,232 769,014 788,971 783,213 776,768 Intergovernmental 10,384,417 11,668,517 11,753,427 14,013,870 14,110,518 Charges for services 3,101,103 2,899,321 2,972,508 2,540,344 1,864,015 Fines and forfeitures 470,722 460,325 459,615 415,701 432,774 Licenses and permits 4,121,387 2,355,980 3,128,048 9,337,213 2,246,294 Use of money and property 563,300 28,478 39,014 1,361,323 1,326,838 Other 716,914 561,288 189,350 278,317 201,503
Total revenues 33,069,156 31,441,518 32,362,408 41,963,014 34,159,189 Expenditures:

Current:

General government 5,177,288 5,560,482 5,956,082 8,078,152 5,607,821 Public safety 6,201,985 6,576,954 6,898,325 7,136,362 7,371,290 Public works 5,531,705 8,964,282 9,298,972 8,653,425 8,860,331 Parks, recreation and culture 4,232,431 2,723,558 2,893,702 3,075,935 2,699,950 Community development 2,313,053 2,985,973 2,874,443 2,900,120 2,871,762 Capital outlay 5,598,997 3,041,443 3,230,907 2,709,445 2,604,402 Debt service:

Principal retirement 385,000 400,000 420,000 440,000 460,000 Interest and fiscal charges 470,741 459,191 439,191 418,191 400,591 Total expenditures 29,911,200 30,711,883 32,011,622 33,411,630 30,876,147 Excess (deficiency) of
revenues over (under)
expenditures 3,157,956 729,635 350,786 8,551,384 3,283,042 Other financing sources (uses):

Bond issued or refinancing - - - - -
Bonds discount or premium - - - - -
Payment to refunded bond escrow - - - - -
Transfers in 7,287,721 6,395,368 6,758,082 5,962,151 7,173,287 Transfers out (7,999,925) (6,831,304) (7,663,738) (7,827,354) (7,622,283) Total other financing
sources (uses) (712,204) (435,936) (905,656) (1,865,203) (448,996) Net changes in fund balances $ 2,445,752 $ 293,699 $ (554,870) $ 6,686,181 $ 2,834,046 Debt service as a
percentage of noncapital
expenditures 3.24% 3.08% 2.95% 2.81% 3.03%
Source: City Finance Department
City of Diamond Bar
Changes in Fund Balances, Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
126

2021 2022 2023 2024 2025
$ 13,498,926 $ 15,160,087 $ 16,445,551 $ 16,323,617 $ 15,861,615 775,008 943,000 1,262,383 1,319,406 1,263,340
16,273,538 18,736,104 21,094,276 17,537,169 18,343,227
914,766 1,740,824 2,297,541 3,337,420 3,568,191
263,147 436,610 383,058 380,424 356,821
2,259,287 2,177,224 2,407,329 1,452,208 1,353,411
96,495 (867,840) 827,050 3,850,209 4,267,385
262,929 176,874 202,085 69,850 1,014,381
34,344,096 38,502,883 44,919,273 44,270,303 46,028,371
6,383,456 6,744,954 7,022,442 7,320,527 8,043,901
7,401,924 7,993,744 8,149,425 8,783,229 9,134,161
6,430,811 6,716,430 7,403,724 8,267,831 10,347,233
1,178,756 1,745,665 1,967,229 2,279,409 2,500,057
2,919,045 2,728,649 3,522,887 3,681,529 4,186,329
1,398,225 447,896 6,910,290 8,173,856 13,851,707
485,000 455,000 465,000 480,000 505,000
543,673 280,413 254,200 235,600 232,500
26,740,890 27,112,751 35,695,197 39,221,981 48,800,888
7,603,206 11,390,132 9,224,076 5,048,322 (2,772,517)
8,024,092 - - - -
- - - -
(7,839,852) - - - -
3,777,515 3,350,683 8,497,451 12,101,904 13,632,039
(4,586,798) (5,124,966) (10,429,484) (14,367,509) (15,383,819) (625,043) (1,774,283) (1,932,033) (2,265,605) (1,751,780) $ 6,978,163 $ 9,615,849 $ 7,292,043 $ 2,782,717 $ (4,524,297)

4.09% 2.76% 2.49% 2.30% 2.16%
127

City of Diamond Bar
Source: Los Angeles County Assessor Annual Tax Increment Tables. 128

Fiscal
Year Less Total Taxable Total
Ended Secured Unsecured Other Tax Assessed Direct
June 30, Property Property Property Exemptions Value Tax Rate % Change 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% 2024-25 12,535,253,079 111,051,379 - 98,005,374 12,548,299,084 0.0524 3.89% Note: Exempt values are not included in Total Net Taxable Values.

Source: HDL Coren & Cone and Los Angeles County Assessor's Combined Tax Rolls.

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.

Real Property
2015/16 - 2024/25 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
2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Millions
Fiscal Year
Net Assessed Value
129

Agency 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 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 0.007 Mt. San Antonio College 0.022 0.024 0.024 0.024 0.048 0.045 0.046 0.043 0.038 0.041 Pomona Unified School Dist 0.154 0.144 0.173 0.169 0.207 0.151 0.141 0.146 0.145 0.139 Walnut Valley Unified School Dist 0.093 0.066 0.074 0.106 0.095 0.099 0.101 0.101 0.107 0.107 Total Direct & Overlapping Tax Rates 1.272 1.237 1.274 1.303 1.354 1.298 1.291 1.293 1.293 1.294 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 0.0523 Total Direct Rate is the weighted average of all individual direct rates applied by the government preparing the statistical section information.

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.

City of Diamond Bar
Direct and Overlapping Property Tax Rates
(Rate per $100 of Assessed Value)
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.
130

Sec & Unsecured Percentage of Total
2024-25 Assessed Valuation Net Assessed Valuation
Apex 2015 LLC $ 77,741,643 0.62%
Roic Diamond Hills Plaza LLC 59,127,242 0.47%
Emerald Pointe Apartments LLC 44,847,358 0.36%
Hua Qing Enterprise LLC 40,042,616 0.32%
Diamond Cycle Properties LLC 38,069,978 0.30%
Target Corporation 34,833,053 0.28%
Bridgegate Drive Properties LLC 34,525,312 0.28%
Roic DBTC LLC 33,079,507 0.26%
Diamond Springs LLC 32,245,999 0.26%
Muller Rock 2 Gateway 31,553,900 0.25%
Top Ten Total $ 426,066,608 3.40%
City Total $ 12,548,299,084
Percentage of Total
2015-16 Assessed Valuation Net Assessed Valuation
Roic California LLC $ 50,180,866 0.58%
SRGMF South Grand Diamond Bar 46,355,981 0.54%
BSP Senita Gateway Center LLC 40,000,000 0.46%
Pacifica Trenton Holdings-2 LLC 30,840,781 0.36%
Roic DBTC LLC 28,484,169 0.33%
Target Corporation 27,451,357 0.32%
Muller Rock 2 Gateway 26,779,531 0.31%
Kaiser 26,038,552 0.30%
Millenium Diamond Road Partner 24,346,712 0.28%
Margaret M Tam Trust Et Al 18,464,858 0.21%
Top Ten Total $ 318,942,807 3.69%
City Total $ 8,636,748,704
Source: Hdl Coren & Cone.

City of Diamond Bar
Top 10 Property Taxpayers
Current Year and Nine Years Ago
131

Fiscal Year Taxes Levied
Ended for the
June 30 Fiscal Year Amount % to Levy Years % to Levy
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 5,759,793 5,514,749 * 95.75% - 0.00%
2022 5,871,397 5,494,246 * 93.58% 224,683 3.83%
2023 6,124,421 5,886,315 * 96.11% - 0.00%
2024 6,438,672 6,195,109 * 96.22% - 0.00%
2025 6,696,849 6,225,486 92.96% - 0.00%
*Correction to reflect the county levy and remittance received.

Source: Los Angeles County Auditor/Controller.

City Finance Department
Collected within the Collections in
Fiscal Year of Levy Subsequent
City of Diamond Bar
Property Tax Levies and Collections
Last Ten Fiscal Years
(unaudited)
132

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) 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
2025 4,830,000 859,395 5,689,395 5,689,395 0.23% 107
Note:
(a) Details regarding the City's outstanding lease revenue bonds can be found in the notes to the financial statements.

See Financial Statement Note 6: 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
Califonia Department of Finance
Governmental Activities
City of Diamond Bar
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
(Unaudited)
133

Total Debt
% Applicable
To City (1)
City's Share of
Debt
Direct Debt
Diamond Bar Lease Revenue Bonds, 2021 Series A $ 4,830,000 100.000 $ 4,830,000 Diamond Bar Lease Revenue Bonds Premium, 2021 Series A 859,395 100.000 859,395 Total Direct Debt $ 5,689,395 $ 5,689,395
Overlapping Debts (2)
Metropolitan Water District 17,155,000 0.308 52,837
Mt San Antonio Community College District 1,062,368,464 10.296 109,381,457 Pomona Unified School District 432,919,701 18.190 78,748,094 Walnut Valley Unified School District 211,359,649 58.835 124,353,449 Total Overlapping Tax and Assessment Debts $ 1,723,802,814 $ 312,535,837 Overlapping General Fund Debt
Los Angeles County General Fund Obligations 3,036,637,390 0.597 18,128,725 Los Angeles County Superintendent of Schools Certificates of Participation 2,331,775 0.597 13,921 Los Angeles County Sanitation District No.21 Authority - 0.000 - Mt.San Antonio Community College District Certificates of Participation - 0.000 - Pomona Unified School District General Fund Obligations 2,420,000 18.190 440,198 Total Direct and Overlapping General Fund Debt $ 3,047,078,560 $ 24,272,239 Total Overlapping Debt 331,118,681
Grand Total Direct and Overlapping Debt: $ 4,770,881,374 $ 336,808,076 Debt to Assessed Valuation Ratios:
2024/25 Net Assessed Valuation: $ 12,548,299,084 Direct Debt 0.05% $107 2024 City Population: 53,335 Overlapping Debt 2.49% $5,860 Total Debt 2.68% $5,967
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
Califonia Department of Finance
City Finance Department
City of Diamond Bar
Direct and Overlapping Debt
June 30, 2025
(unaudited)
134

Fiscal Year 2025 2024 2023 2022 2021
Net assessed value $ 12,646,304,458 $ 12,176,967,578 $ 11,680,392,248 $ 11,165,472,059 $ 10,929,012,810 Add back: Exemptions 98,005,374 97,994,848 87,372,428 94,232,945 90,417,003 Gross assessed value 12,744,309,832 12,274,962,426 11,767,764,676 11,259,705,004 11,019,429,813 Conversion percentage 25% 25% 25% 25% 25%
Adjusted assessed valuation 3,186,077,458 3,068,740,607 2,941,941,169 2,814,926,251 2,754,857,453 Debt limit percentage 15% 15% 15% 15% 15%
Debt limit 477,911,619 460,311,091 441,291,175 422,238,938 413,228,618 City Debts:

Revenue bonds 4,830,000 5,335,000 5,815,000 6,280,000 8,315,000 Unamortized Bond Premium 859,395 966,820 1,074,244 1,181,668 130,845 Legal debt margin $ 472,222,224 $ 454,009,271 $ 434,401,931 $ 414,777,270 $ 404,782,773 Fiscal Year 2020 2019 2018 2017 2016
Net assessed value $ 10,419,291,476 $ 10,030,502,911 $ 9,587,033,522 $ 9,187,457,108 $ 8,636,748,704 Add back: Exemptions 93,257,612 90,713,106 78,363,662 62,484,967 85,146,082 Gross assessed value 10,512,549,088 10,121,216,017 9,665,397,184 9,249,942,075 8,721,894,786 Conversion percentage 25% 25% 25% 25% 25%
Adjusted assessed valuation 2,628,137,272 2,530,304,004 2,416,349,296 2,312,485,519 2,180,473,697 Debt limit percentage 15% 15% 15% 15% 15%
Debt limit 394,220,591 379,545,601 362,452,394 346,872,828 327,071,054 City Debts:

Revenue bonds 8,315,000 8,775,000 9,215,000 9,635,000 10,035,000 Unamortized Bond Premium 130,845 144,971 159,097 173,223 187,349 Legal debt margin $ 385,774,746 $ 370,625,630 $ 353,078,297 $ 337,064,605 $ 316,848,705 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)
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. 135

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 (01/01/2016-06/30/2025) * Year Full Value Sales Average Price Median Price Median % Change 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 451 1,009,653 # 888,000 3.26%
2024 481 1,094,038 # 955,000 7.55%
2025 228 1,014,525 # 961,250 0.65%
* "Single Family Residential" includes both stand-alone homes and townhouses and condos with a common wall.

Notes and
Los Angeles County Recorder Data
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
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Median Price
Year
Median Home Prices
136

Personal Income Median HouseholdUnemploym Median
Population (In Thousands) Income Rate Age
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% 2024 53,539 2,575,625 48,107 107,835 4.9% 45.6 92.8% 52.7% 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.
137

2024 2023 2022 2021 2020
Apparel Stores $ 9,296 $ 8,941 $ 8,547 $ 8,419 $ 5,748
Food Stores 21,337 21,955 21,212 20,748 22,306
Eating and Drinking Places 86,770 85,580 82,129 72,385 49,817 Building Materials - - - - -
Auto Dealers and Supplies 7,953 8,243 7,834 7,497 5,627 Service Stations 112,300 121,981 138,435 101,227 64,105 Other Retail Stores 66,095 63,882 66,856 54,750 53,353
All Other Outlets 313,497 351,277 325,210 300,986 273,323 Total $ 617,247 $ 661,858 $ 650,223 $ 566,012 $ 474,278 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)
138

2019 2018 2017 2016 2015
$ 8,241 $ 7,871 $ 2,008 $ 2,347 $ 2,104
19,200 18,566 17,512 15,591 12,478
66,434 64,572 64,415 59,746 56,886
- - - - -
7,327 6,509 6,733 7,469 7,648
102,945 104,939 97,351 92,551 104,921
62,312 65,370 63,167 62,492 60,951
262,843 255,865 257,491 254,036 209,875
$ 529,302 $ 523,693 $ 508,677 $ 494,232 $ 454,862
139

Function 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 General government 26 26 27 26 22 29 27 27 27 25 25
Part-time* 1 1 1 1 1.01
Community development 12 11 11 8 8 9 9 8 9 9 8
Part-time* 0 1 0 1 0.25 0 0 0 0 0
Public works 17 16 14 13 15 18 14 17 17 10 9
Part-time* 1 0 1 3 1.15
Community services 0 0 0 0 0 0 0 0 0 14 15
Part-time* 0 0 0 0 0 0 0 0 0 56 58
Parks & recreation 12 11 11 11 11 10 11 9 9 0 0
Part-time & Seasonal* 56 66 53 50 24.68 52 51 65 50 0 0 Total 125 132 118 113 83.09 118 112 126 112 114 115
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 30,2025
City of Diamond Bar
Full-time and Part-time City Government Employees
by Function/Program
140

2025 2024 2023 2022 2021
Police:(in fiscal year) (1)
Physical arrests 259 353 462 457 483
Street Sweeping Parking Citation 5,685 2,695 3,668 5,726 2,846 Fire: (in fiscal year) (2)
Number of incident calls 3,779 3,566 3,576 3,566 3,237
Inspections 690 1,111 1,433 226 988
Public works: (in fiscal year) (3)
Street resurfacing (miles) 3.7 23.0 19.6 19.7 1.1
Parks and recreation:(in fiscal year)(4)
Number of recreation classes(5) 508 843 838 668 450
Number of facility rentals 6,279 6,887 6,217 3,900 1,219 2020 2019 2018 2017 2016
Police: (1)
Physical arrests 564 653 493 636 702
Street Sweeping Parking Citation 4,450 5,256 5,367 5,289 5,682 Fire: (2)
Number of emergency calls 3,014 3,207 3,362 3,331 3,180 Inspections 941 1,151 1,403 1,336 1,667
Public works: (3)
Street resurfacing (miles) 16.5 12.3 17.2 14.4 19.3
Parks and recreation:(4)
Number of recreation classes 1,547 2,461 2,461 2,338 2,546 Number of facility rentals 2,766 4,610 4,610 4,316 4,804 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 30,2025
City of Diamond Bar
Operating Indicators by Function
Last Ten Fiscal Years
Function
Fiscal Year Ended June 30,2025
141

2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Public safety (1)
Police:

Station 1 1 1 1 1 1 1 1 1 1
Patrol units (all shifts combined) 17 17 17 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) 132.3 132.3 132.3 132.3 132.3 132.3 132.3 132.3 130.9 130.9 Streetlights 314 314 314 314 314 314 314 307 307 294
Traffic signals 76 76 76 76 76 76 76 76 76 74
Culture and recreation (4)
Parks Acreage 79.4 79.4 79.4 79.4 79.4 79.4 79.4 79.4 72.6 67.9 Hiking Trails 4.5 4.5 4.5 4.5 4.5 4.5 4.5 4.5 4.5 4.0
Parks 17 17 17 17 17 17 17 17 16 15
Public Tennis courts 7 7 7 7 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) 161.53 161.53 161.53 161.53 161.38 161.38 161.38 161.38 161.38 161.21 Sources:
(1) Police Walnut/Diamond Bar Station
(2) LA County Fire Department, Division VIII Office
(3) City Public Works Department
(4) City Community Services Department
(5)LA County Golf Course
Note:

The City is a contract city and as such contracts for many of its services. This includes police services, fire services, building and safety services, engineering, road maintenance and landscape maintenance.

No capital asset indicators are available for the general government function.

Function
Fiscal Year Ended June 30, 2025
City of Diamond Bar
Capital Asset Statistics by Function
Last Ten Fiscal Years
142