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HomeMy WebLinkAbout8_Informational_ItemsCITY OF PALM DESERT Fund Descriptions Fund 110 - General Fund - general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund. Special Revenue Funds Special Revenue Funds are used to account for proceeds of specific revenue sources other than expendable trusts that are legally restricted to expenditures for specific purposes. Fund 210 - Traffic Safety Fund - Traffic and court fines are collected in these funds. A transfer from this Fund to the General Fund is made at the end of the fiscal year by council action to be applied toward the eligible expenditures permitted by law. Fund 211 - Gas Tax Fund - Portions of the tax rate per gallon levied by the State of California on all gasoline purchases are allocated to cities throughout the state. These funds are restricted to expenditures for transit and street-related purposes only. Fund 213 - Measure A Fund - In 1988, Riverside County voters approved a half cent sales tax, known as Measure A, to fund a variety of highway improvement, local street and road maintenance, commuter assistance and specialized transit projects. This fund is used to collect this tax and pursuant to the provision of Measure A (Ordinance No. 88- 1 of the County of Riverside) it is restricted for local street and road expenditures only. Fund 214 - Housing Mitigation Fee - This fund is used to account for fees collected from construction of commercial and office buildings for low & moderate income mitigation purposes. Funds are used strictly for projects and programs that benefit the low and moderate income households. Fund 220 - Community Development Block Grant Fund (CDBG) - This fund is used to account for the receipts and expenditures of CDBG funds received from the U. S. Department of Housing and Urban Development (HUD). Fund 228 - Child Care Program Fund - This fund is use to collect funds from developers for the purpose of providing child care programs. Fund 229 - Public Safety Police Grant Fund - This fund is used to account for state and federal grants given to the City for public safety purposes. Its use is restricted for expenditures related to public safety capital equipment and personnel. Fund 230 - Prop. A Fire Tax - This fund is used to account for revenues derived from tax collected within the city for upgrading fire protection and prevention. Its use is Fund Descriptions Page 2 of 8 restricted for obtaining, furnishing, operating and maintaining fire protection and prevention services (currently under contract with Riverside County Fire Department) equipment or apparatus. Fund 231 - New Construction Tax - This fund is used to account for tax collected upon application to the city for a building permit from every person/entity for the construction of any new building or addition or trailer space in the city according to a fee schedule. Its use is restricted for the acquisition and development of public facilities such as parks, playgrounds and public structures. Fund 232 - Planned Drainage Funds - This fund is used to account for off-site drainage fees based on an established fee schedule collected prior to approval of the final map in the case of land being subdivided or prior to the issuance of a building permit in the case of construction or improvement of subdivided land. Fund 233 - Park & Recreation Facilities Funds - This fund is used to account for fees collected for residential and sub-division developments collected either at the time grading permits are paid or prior to the approval of the final map. Its use is restricted for expenditures related to park development, maintenance and equipment. Fund 234 - Traffic Signals Funds - This fund is used to account for fees collected for residential, commercial and industrial developments collected either at the time grading permits are paid or prior to the approval of the final map. Its use is restricted for expenditures related to the acquisition and maintenance of traffic signals. Fund 235 - Fire Facilities Restoration Fund - This fund is used to collect funds from developers for the purpose of construction, restoration and purchase of equipment for fire stations within the City. Fund 236 - Waste-Recycling Fund - This fund is used to account for waste recycling fees collected by waste management. Its use is restricted for expenditures for education and other expenditures related to recycling. Fund 237 - Energy Independence Program - This fund is used to account for loans to residents and commercial property owners for energy savings equipment. Fund 238 - Air Quality Management Fund - This fund accounts for receipts from South Coast Air Quality Management District, one-third of which is disbursed to the Coachella Valley Association of Governments. The remaining two-thirds are spent for programs that promote the goal of attaining Federal and State air quality standards. Fund 242 - Aquatic Center Fund - This fund is used to account for the fees collected and expenses incurred in connection with operating the municipal aquatic center in the City of Palm Desert. Fund 243 – Cannabis Compliance Fund – This fund is used to account for revenues and expenditures for the City’s cannabis compliance activity. Fund Descriptions Page 3 of 8 Fund 870 - Housing Administration Special Revenue Fund - Includes only those costs associated with administration of the housing authority assets. The Palm Desert Housing Authority owns and operates over 1,100 rental units previously owned by the Redevelopment Agency. Operations include day-to-day maintenance, leasing and vacancy turnover. Fund 871 - Housing Authority Special Revenue Fund - used to account for revenues and expenditures related to rental units owned by the Housing Authority, established in January, 1998. Fund 873 - Low and Moderate Income Housing Asset Special Revenue Fund - used to account for any funds generated from housing assets of the former Redevelopment Agency to be used for projects that benefit low and moderate income families. Capital Projects Funds Capital Projects Funds are used to account for the acquisition and construction of major capital facilities, except for those financed by certain Special Revenue and Enterprise funds. Fund 420 – Drainage Facilities Fund – This fund is used to account for resources and expenditures for planned capital improvement projects that are under the Master Drainage Plan. Fund 425 – Economic Development – This fund is used to account for façade enhancement projects for Palm Desert businesses utilizing funds from the sales of certain City-owned properties. Fund 430 – Parks and Recreational Facilities Fund – This fund is used to account for resources and expenditures for capital improvement projects that are related to park development, maintenance and equipment. Fund 436 - Art in Public Places Program Fund - This fund accounts for fees collected from residential, commercial and public facilities development except for street and drainage projects. Its use is restricted for the acquisition, installation, improvement and maintenance of artwork to be displayed in the city, the administration of the program and community public art education programs. Fund 400 - Capital Projects Reserve Fund - This fund is used to account for resources and expenditures for capital improvement projects that are related to the acquisition and development of public facilities, infrastructure and equipment. Fund 440 – Signalization Fund – This fund is used to account for resources and expenditures for capital improvement projects that are related to the acquisition and maintenance of traffic signals. Fund Descriptions Page 4 of 8 Fund 441 - Golf Course Capital Improvement Fund - This fund accounts for fees collected from our Golf Course Timeshare project. Funds are used for golf course capital improvements, and equipment. Fund 450 - Buildings Fund - This fund is used to account for resources and expenditures for capital improvement projects that are related to the improvement and maintenance of public facilities and structures. Fund 451 - Capital Bond Fund - used to account for the cost of city-owned properties that will either be sold or for the construction of public facilities, and the proceeds of bond funds for capital related properties. Fund 452 - Library Fund - This fund is used to track expenditures related to the City’s public library, which is operated by the Riverside County Library system. Enterprise Funds The Enterprise Funds account for operations that are financed and operated in a manner similar to private business enterprises, where the intent of the City Council is that the costs (expenses including depreciation) of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges. Fund 510 - Parkview Office Complex - This fund is used to account for rent received from the City owned office complex. Funds 520 and 521 - Desert Willow Golf Course Fund - This fund is used to account for the fees collected and expenses incurred in connection with operating the municipal golf course in the City of Palm Desert. Internal Service Funds The Internal Service Funds account for financial transactions related to replacement of City-owned vehicles and equipment and to fund compensated absences. These services are provided to other departments or agencies of the City on a cost reimbursement basis. Fund 530 - Equipment Replacement Fund - This fund is used as an internal service fund to accumulative funds to replace city vehicles and equipment. Fund 577 – Compensation Benefits Fund – This fund is used to account for funding of compensated absences. Agency Funds Fund 576 - Retiree Health Fund - This fund is used to account for funds contributed toward future and current retiree health expenses. Fund Descriptions Page 5 of 8 Special Assessment Funds Special Assessment Funds are used to account for proceeds of assessments collected from property owners within the respective assessment districts established that are legally restricted to expenditures for the specific purposes of the district formation. Fund 271 - El Paseo Assessment District - This fund is used to collect assessments on all business establishments located within the boundaries set for the El Paseo parking and business improvement area based on a fee schedule established for the various types of businesses. Collections are made in the same manner and at the same time as the city business license fees. Proceeds from all charges are used for the promotion of business activities in the area. Fund 272 - Zone 4 - Parkview Estates - These parcels receive benefit from the improvements and maintenance of street lighting. Fund 273 - Zone 5 - Cook & Country Club Area - These parcels receive benefit from the Tract street lighting, Parkway landscaping and entrance landscaping improvements. This includes Desert Mirage, Sandcastles, Primrose. Fund 275 - Zone 6 - Hovley Lane West - These parcels lie generally East of Monterey Avenue and West of Portola Avenue and includes parcels and tracts along Hovley Lane West. These parcels receive benefit from the improvements and maintenance of street lighting, parkway landscaping and some parcels with dry wells. This includes Monterey Meadows, The Glen, Hovley Estates, Sonata I, Sonata II, Hovley Collection, La Paloma, La Paloma II, La Paloma III, Sandpiper Court, Sandpiper West, Hovley West, Diamondback, Palm Court. Fund 276 - Zone 2 - Canyon Cove - These parcels receive benefit from the improvements and the maintenance of street lighting encompassing all streets within the Zone and the landscaped area north of Haystack Road. Fund 277 - Zone 1 - President’s Plaza I - Business Improvement District - Established beginning in 1998/99 after proposition 218 to provide improvements and services within the boundaries of the district. The services include regular maintenance, repair, removal or replacement of all or any part of the improvements including removal of trimmings, rubbish, debris and other solid waste; the cleaning. Fund 278 - Zone 3 – Vineyards - These parcels receive benefit from the improvements and maintenance of street lighting within the Zone and maintenance of the landscaped area along the West side of Portola Avenue. Fund 279 - Zone 7 - Waring Court - These parcels receive benefit from the improvements and maintenance of landscaped parkways along Fred Waring Drive adjacent to the tract. Fund Descriptions Page 6 of 8 Fund 280 - Zone 8 - Palm Gate - These parcels receive benefit from the improvements and maintenance of local street lighting and the landscaped parkways fronting the tract. Fund 281 - Zone 9 - The Grove - These parcels receive benefit from the improvements and maintenance of street lighting, landscaping and palm tree trimming within the public right-of ways. Fund 282 - President’s Plaza III Business Improvement District - The district is located south of Highway 111 and north of El Paseo, east of Highway 74. The services include regular maintenance, repair, removal or replacement of all or any part of the improvements including removal of trimmings, rubbish, debris and other solid waste; the cleaning. Fund 283 - Zone 11 - Portola Place - These parcels receive benefit from the improvements and maintenance of the landscaped parkways extending along Portola Avenue adjacent to the tract. Fund 285 - Zone 14 - K & B at Palm Desert - All properties within the Zone benefit from street lighting, landscaping of the retention basin, and dry well maintenance. Fund 286 - Zone 15 - Canyon Crest - These parcels benefit from Tract street lighting and Parkway landscaping improvements. Fund 287 - Zone 16 - College View Estates - These parcels benefit from Tract street lighting and Parkway landscaping improvements. This would includes Sundance West, College View Estates I, Petuna I, Sundance East and The Boulders. Fund 289 - Benefit Assessment District No. 1 (Section 29) - These parcels benefit from drainage basin improvements. Fund 299 - Zone 13 - Palm Desert Country Club - These parcels receive benefit from the improvements and maintenance of entryway landscaping and street lighting. This would include landscaping along Fred Waring Drive and along Hovley Lane East from Oasis to Washington. Debt Service Assessment District Funds Debt Service Funds are used to account for the accumulation of resources and payment of bond principal and interests from special assessment levies. Fund 301 - AD 83-1 Improvement Bond Act of 1915 - The bonds were issued to fund public facilities to include Construction of storm drain system and street improvements. The bonds are not general obligations of the City. This district was refunded by the Palm Desert Financing Authority 1995 Revenue Bonds (AD 83-1, 84-1R, and 87-1). Fund Descriptions Page 7 of 8 Fund 303 - AD 84-1 North Sphere 1915 Act Improvement bonds - The bonds were issued to fund public facilities to include Construction of storm drain system, domestic water improvements and street improvements. The bonds are not general obligations of the City. This district was refunded by the Palm Desert Financing Authority 1995 Revenue Bonds (AD 83-1, 84-1R, and 87-1). Fund 304 - 87-1 Improvement Bond Act of 1915 - The bonds were issued to fund public facilities to include Construction of sanitary sewer system and street improvements. The bonds are not general obligations of the City. This district was refunded by the Palm Desert Financing Authority 1995 Revenue Bonds (AD 83-1, 84-1R, and 87-1). Fund 307 - AD 94-1 Improvement Bond Act of 1915 - The bonds were issued to fund public facilities to include water system improvements, roadway widening improvements to State Highway 74. The bonds are not general obligations of the City. This district was refunded by the Palm Desert Financing Authority 1997 Revenue Bonds. Fund 308 - AD No. 92-1 Improvement Act Bond of 1915 Sunterrace- The Bonds were issued to fund Street, water system, and sanitary sewer system improvements. The Palm Desert Financing Authority 2003 Assessment Revenue Bonds refunded this district. Fund 309 - AD No. 94-3 Merano - The bonds were issued to provide funds for public improvements, and was partially refunded through AD No. 01-01, Silver Spur. Fund 311 - $2,955,000 1915 Act Improvement Bonds Assessment District No. 98-1 (Canyons at Bighorn) - The bonds were issued to finance the acquisition of certain roadway improvements and water and sewer facilities associated with the Canyons at Bighorn development. The bonds are not general obligations of the City payable from the assessments collected from the owners of properties located within the district. Fund 312 - $4,423,000 1915 Act Improvement Bonds Assessment District No. 01-01 (Silver Spur Public Improvements) - The bonds were issued to provide funds for public improvements and refunding of AD No. 94-2 Sunterrace and AD No. 94-3 Merano. The bonds are not general obligations of the City payable from the assessments collected from the owners of properties located within the district. Fund 314 - $3,165,000 Highlands Underground Assessment District No. 04-01, Limited Obligation Improvement Bonds - The bonds were issued to finance the construction of utilities undergrounding and pay the cost of issuance. Fund 315 - $29,430,000 Section 29 Assessment District No. 2004-02 Limited Obligation Improvement Bonds - The bonds were issued to finance certain infrastructure improvements within the City’s Section 29 Assessment District. The bonds are not general obligations of the City payable from the assessments collected from the owners of properties located within the district. Fund Descriptions Page 8 of 8 Fund 351 - $10,935,000 2008 Special Tax Refunding Bonds Community Facilities District No. 91-1 (Indian Ridge) - The bonds were issued to refund and defease all the outstanding $16,260,000 principal of the Palm Desert Financing Authority 1997 Revenue Bonds. The bonds are not general obligations of the City payable from the assessments collected from the owners of properties located within the district. Fund 353 - $67,915,000 Community Facilities District No. 2005-1 (University Park) - The bonds were issued to finance the construction and acquisition of public facilities that benefit the District. The bonds are not general obligations of the City payable from the assessments collected from the owners of properties located within the district. Fund 391 - City Financing Authority - Fund is used to account for the resources and payment of the debt issued by the Palm Desert Financing Authority. Appropriations EXHIBIT 2 FUND NUMBER FUND NAME FY 2020-2021 Appropriations 210 Traffic Safety 6,010 211 Gas Tax 2,200,000 213 Measure A 13,440,000 214 Housing Mitigation Fee 310,000 220 Community Development Block Grant 410,000 228 Child Care Program 54,000 229 Public Safety Police Grant 128,000 230 Prop. A Fire Tax 15,719,500 231 New Construction Tax 8,100,776 232 Drainage - 233 Park and Recreation 1,150,000 234 Traffic Signal 75,000 235 Fire Facilities 72,000 236 Waste Recycling 323,500 237 Energy Independence Program 324,870 238 Air Quality Management 50,500 242 Aquatic Center 1,918,500 243 Cannabis Compliance Fund 2,050,000 400 Capital Improvement Fund 400,000 420 CIP - Drainage 25,000 425 Economic Development 482,115 430 CIP - Park and Recreation 20,000 436 Art in Public Places 694,270 440 CIP - Traffic Signal - 441 Golf Course Capital Management 644,305 450 Building Maintenance 901,000 451 Property Management/Capital Bonds 840,000 452 Library Administration - 870 Housing Set Aside Fund 319,100 50,658,446 Fiscal Year 2020-2021 CITY OF PALM DESERT Special and Capital Projects Funds Appropriations EXHIBIT 2 FUND NUMBER FUND NAME FY 2020-2021 Appropriations Fiscal Year 2020-2021 CITY OF PALM DESERT 301 Assessment Dist 83-1 - 303 Assessment Dist 84-1 - 304 Assessment Dist 87-1 - 307 Assessment Dist 91-4 Bighorn - 308 Assessment Dist 94-2 Sunterrace/Varner - 309 Assessment Dist 94-3 Merano 99,363 311 Assessment Dist 98-1 Canyons of Bighorn - 312 Assessment Dist 01-1 Silver Spur 162,338 314 Assessment Dist Highlands 117,210 315 Assessment Dist Section 29 1,793,480 351 Assessment Dist 91-1 Indian Ridge 10,000 353 Assessment Dist CFD University Park 2,508,376 391 Palm Desert Finance Authority 243,201 4,933,968 271 El Paseo Merchants 250,000 272-299 Landscape & Lighting Zones 497,469 277, 282, 289 Business Improvement District 506,518 1,253,987 510 Parkview Office Complex 1,485,017 520 Desert Willow Golf Course 9,951,723 521 PD Recreational Facilities Corporation 3,055,392 530 Equipment Replacement 1,361,800 576 Retiree Health 961,508 577 Compensation Benefits 200,000 17,015,440 Total Funds Excluding General & Housing 73,861,841 General Fund Total 58,788,926 Housing Funds Total 10,093,733 Total General & Housing Funds 68,882,659 Total Expenditures 142,744,500 Special Assessment Funds Enterprise and Internal Service Funds Debt Services Funds SPECIAL ASSESSMENT FUNDS FISCAL YEAR 2020-2021 Contract Landscape Maintenance Landscape Service Management Maintenance Costs Landscape (Water/Electric) Landscape Electric Landscape Utilities (Water/Electrical) Landscape Repairs/Replacement Landscape Extras Irrigation Extras Landscape Extras Regular Tree Pruning Palm Tree Pruning Tree Pruning Street Lighting Special District Services Solid Waste Removal Service Annual Direct Costs (Subtotal) Replant Renovation Sub-Total Renovation Total Direct Costs District Administration Advertising County Fees Administration Costs (Subtotal) Total Cost to District Reserve Fund Collection CIP Collection General Benefit Contribution (General Fund) Levy Adjustments (Subtotal ) Balance To Levy / License CANYON COVE VINEYARDS PARKVIEW ESTATES DESERT MIRAGE SANDCASTLES PRIMROSE II 2764374 2784374 2724374 2734680 2734681 2734682 Zone 02 Zone 03 Zone 04 Zone 05 DM Zone 05 SC Zone 05 PR 23,325 2,630 - 6,040 - 3,875 - - - - - - 23,325 2,630 - 6,040 - 3,875 60,000 3,000 - 5,000 - 2,000 - - - - - - 60,000 3,000 - 5,000 - 2,000 - - - - - - 15,000 2,500 - 3,500 - 2,000 - - - - - - 15,000 2,500 - 3,500 - 2,000 12,000 500 - 2,500 - 750 - - - - - - 12,000 500 - 2,500 - 750 350 1,250 3,000 750 1,500 250 - - - - - - - - - - - - 110,675 9,880 3,000 17,790 1,500 8,875 - - - - - - - - - - - - - - - - - - 110,675 9,880 3,000 17,790 1,500 8,875 13,039 2,032 722 2,602 743 1,656 - - - - - - 192 157 170 104 110 108 13,231 2,189 892 2,706 853 1,764 123,906 12,069 3,892 20,496 2,353 10,639 3,772 (1,215) 1,711 (5,473) (157) (3,077) - - - - - - (100,773) - (389) (3,075) - - (97,001) (1,215) 1,322 (8,548) (157) (3,077) 26,905 10,854 5,214 11,948 2,196 7,562 Note: $100,000 has been budgeted as transfer in and $7,000 for interest not included in Balance to Levy. SPECIAL ASSESSMENT FUNDS FISCAL YEAR 2020-2021 Contract Landscape Maintenance Landscape Service Management Maintenance Costs Landscape (Water/Electric) Landscape Electric Landscape Utilities (Water/Electrical) Landscape Repairs/Replacement Landscape Extras Irrigation Extras Landscape Extras Regular Tree Pruning Palm Tree Pruning Tree Pruning Street Lighting Special District Services Solid Waste Removal Service Annual Direct Costs (Subtotal) Replant Renovation Sub-Total Renovation Total Direct Costs District Administration Advertising County Fees Administration Costs (Subtotal) Total Cost to District Reserve Fund Collection CIP Collection General Benefit Contribution (General Fund) Levy Adjustments (Subtotal ) Balance To Levy / License MONTEREY MEADOWS HOVLEY GLEN HOVLEY ESTATES SONATA I SONATA II HOVLEY COLLECTION 2754680 2754681 2754682 2754683 2754684 2754685 Zone 06 MM Zone 06 HG Zone 06 HE Zone 06 S1 Zone 06 S2 Zone 06 HC 1,700 3,350 1,750 4,075 5,500 4,400 - - - - - - 1,700 3,350 1,750 4,075 5,500 4,400 1,300 1,250 1,500 2,400 2,000 1,500 - - - - - - 1,300 1,250 1,500 2,400 2,000 1,500 - - - - - - 1,000 3,000 1,000 2,500 3,000 800 - - - - - - 1,000 3,000 1,000 2,500 3,000 800 625 3,500 1,450 1,500 4,000 650 - - - - - - 625 3,500 1,450 1,500 4,000 650 700 - - 150 350 300 - - - - - - - - - - - - 5,325 11,100 5,700 10,625 14,850 7,650 - - - - - - - - - - - - - - - - - - 5,325 11,100 5,700 10,625 14,850 7,650 1,277 1,698 1,288 1,590 2,258 1,568 - - - - - - 109 98 99 98 134 108 1,386 1,796 1,387 1,688 2,392 1,676 6,711 12,896 7,087 12,313 17,242 9,326 (2,043) (4,806) (122) (4,451) (3,894) (1,850) - - - - - - (1,935) - (1,846) - (771) (2,043) (6,741) (122) (6,297) (3,894) (2,621) 4,668 6,155 6,965 6,016 13,348 6,705 Note: $100,000 has been budgeted as transfer in and $7,000 for interest not included in Balance to Levy. SPECIAL ASSESSMENT FUNDS FISCAL YEAR 2020-2021 Contract Landscape Maintenance Landscape Service Management Maintenance Costs Landscape (Water/Electric) Landscape Electric Landscape Utilities (Water/Electrical) Landscape Repairs/Replacement Landscape Extras Irrigation Extras Landscape Extras Regular Tree Pruning Palm Tree Pruning Tree Pruning Street Lighting Special District Services Solid Waste Removal Service Annual Direct Costs (Subtotal) Replant Renovation Sub-Total Renovation Total Direct Costs District Administration Advertising County Fees Administration Costs (Subtotal) Total Cost to District Reserve Fund Collection CIP Collection General Benefit Contribution (General Fund) Levy Adjustments (Subtotal ) Balance To Levy / License LA PALOMA I LA PALOMA II LA PALOMA III SANDPIPER COURT SANDPIPER WEST HOVLEY COURT WEST 2754686 2754687 2754693 2754694 2754695 2754696 Zone 06 L1 Zone 06 L2 Zone 06 L3 Zone 06 SP Zone 06 SW Zone 06 HW 1,850 1,850 1,650 2,000 2,000 2,775 - - - - - - 1,850 1,850 1,650 2,000 2,000 2,775 1,500 1,500 1,000 1,750 1,750 800 - - - - - - 1,500 1,500 1,000 1,750 1,750 800 - - - - - - 1,500 1,250 1,500 2,000 1,500 1,000 - - - - - - 1,500 1,250 1,500 2,000 1,500 1,000 - 500 950 1,500 1,600 500 - - - - - - - 500 950 1,500 1,600 500 200 150 - 150 150 150 - - - - - - - - - - - - 5,050 5,250 5,100 7,400 7,000 5,225 - - - - - - - - - - - - - - - - - - 5,050 5,250 5,100 7,400 7,000 5,225 1,237 1,237 1,218 1,438 1,411 1,256 - - - - - - 99 100 99 100 100 99 1,336 1,337 1,317 1,538 1,511 1,355 6,386 6,587 6,417 8,938 8,511 6,580 (1,386) (1,946) (2,442) (1,898) (1,856) (313) - - - - - - - - - - - (987) (1,386) (1,946) (2,442) (1,898) (1,856) (1,300) 5,000 4,641 3,975 7,040 6,655 5,280 Note: $100,000 has been budgeted as transfer in and $7,000 for interest not included in Balance to Levy. SPECIAL ASSESSMENT FUNDS FISCAL YEAR 2020-2021 Contract Landscape Maintenance Landscape Service Management Maintenance Costs Landscape (Water/Electric) Landscape Electric Landscape Utilities (Water/Electrical) Landscape Repairs/Replacement Landscape Extras Irrigation Extras Landscape Extras Regular Tree Pruning Palm Tree Pruning Tree Pruning Street Lighting Special District Services Solid Waste Removal Service Annual Direct Costs (Subtotal) Replant Renovation Sub-Total Renovation Total Direct Costs District Administration Advertising County Fees Administration Costs (Subtotal) Total Cost to District Reserve Fund Collection CIP Collection General Benefit Contribution (General Fund) Levy Adjustments (Subtotal ) Balance To Levy / License DIAMONDBACK PALM COURT WARING COURT PALM GATE THE GROVE PORTOLA PLACE 2754643 2754697 2794374 2804374 2814374 2834374 Zone 06 DB Zone 06 PC Zone 07 Zone 08 Zone 09 Zone 11 1,300 1,300 2,500 1,500 5,850 2,350 - - - - - - 1,300 1,300 2,500 1,500 5,850 2,350 750 750 750 600 4,000 1,500 - - - - - - 750 750 750 600 4,000 1,500 - - - - - - 1,000 850 750 750 1,500 500 - - - - - - 1,000 850 750 750 1,500 500 500 650 800 850 5,500 1,050 - - - - - - 500 650 800 850 5,500 1,050 150 150 - - 3,400 - - - - - - - - - - - - - 3,700 3,700 4,800 3,700 20,250 5,400 - - - - - - - - - - - - - - - - - - 3,700 3,700 4,800 3,700 20,250 5,400 1,105 950 1,199 1,136 2,899 1,251 - - - - - - 100 101 98 108 139 102 1,205 1,051 1,297 1,244 3,038 1,353 4,905 4,751 6,097 4,944 23,288 6,753 (33) (51) (257) - (2,739) (2,383) - - - 6,832 - - - - - - - - (33) (51) (257) 6,832 (2,739) (2,383) 4,872 4,700 5,840 11,776 20,549 4,370 Note: $100,000 has been budgeted as transfer in and $7,000 for interest not included in Balance to Levy. SPECIAL ASSESSMENT FUNDS FISCAL YEAR 2020-2021 Contract Landscape Maintenance Landscape Service Management Maintenance Costs Landscape (Water/Electric) Landscape Electric Landscape Utilities (Water/Electrical) Landscape Repairs/Replacement Landscape Extras Irrigation Extras Landscape Extras Regular Tree Pruning Palm Tree Pruning Tree Pruning Street Lighting Special District Services Solid Waste Removal Service Annual Direct Costs (Subtotal) Replant Renovation Sub-Total Renovation Total Direct Costs District Administration Advertising County Fees Administration Costs (Subtotal) Total Cost to District Reserve Fund Collection CIP Collection General Benefit Contribution (General Fund) Levy Adjustments (Subtotal ) Balance To Levy / License PD COUNTRY CLUB K & B AT PALM DESERT CANYON CREST COLLEGE VIEW ESTATES II SUNDANCE WEST COLLEGE VIEW ESTATES I 2994374 2854374 2864374 2874374 2874681 2874684 Zone 13 Zone 14 Zone 15 Zone 16 CV Zone 16 SD Zone 16 CV1 5,950 11,500 3,310 3,525 3,175 3,125 - - - - - - 5,950 11,500 3,310 3,525 3,175 3,125 6,000 1,500 750 1,750 750 2,300 - - - - - - 6,000 1,500 750 1,750 750 2,300 - - - - - - 15,000 2,500 1,750 900 1,000 1,500 - - - - - - 15,000 2,500 1,750 900 1,000 1,500 4,500 6,400 1,050 2,300 1,225 2,500 - - - - - - 4,500 6,400 1,050 2,300 1,225 2,500 32,000 300 - 300 150 - - - - - - - - - - - - - 63,450 22,200 6,860 8,775 6,300 9,425 - - - - - - - - - - - - - - - - - - 63,450 22,200 6,860 8,775 6,300 9,425 11,278 3,065 1,606 1,491 1,390 1,459 - - - - - - 930 165 123 106 107 106 12,208 3,230 1,729 1,597 1,497 1,565 75,658 25,430 8,589 10,372 7,797 10,990 (11,102) (5,316) (549) (1,904) (757) (1,821) - - - - - - - (3,815) - (1,556) - (1,649) (11,102) (9,131) (549) (3,460) (757) (3,470) 64,556 16,299 8,040 6,912 7,040 7,520 Note: $100,000 has been budgeted as transfer in and $7,000 for interest not included in Balance to Levy. SPECIAL ASSESSMENT FUNDS FISCAL YEAR 2020-2021 Contract Landscape Maintenance Landscape Service Management Maintenance Costs Landscape (Water/Electric) Landscape Electric Landscape Utilities (Water/Electrical) Landscape Repairs/Replacement Landscape Extras Irrigation Extras Landscape Extras Regular Tree Pruning Palm Tree Pruning Tree Pruning Street Lighting Special District Services Solid Waste Removal Service Annual Direct Costs (Subtotal) Replant Renovation Sub-Total Renovation Total Direct Costs District Administration Advertising County Fees Administration Costs (Subtotal) Total Cost to District Reserve Fund Collection CIP Collection General Benefit Contribution (General Fund) Levy Adjustments (Subtotal ) Balance To Levy / License PETUNIA I SUNDANCE EAST THE BOULDERS SUBTOTAL 2874682 2874683 2874680 Zone 16 P1 Zone 16 SE Zone 15 BD 3,810 1,750 5,910 125,625 - - - - 3,810 1,750 5,910 125,625 1,000 1,500 750 112,900 - - - - 1,000 1,500 750 112,900 - - - - 900 1,000 750 73,700 - - - - 900 1,000 750 73,700 1,150 1,500 800 63,300 - - - - 1,150 1,500 800 63,300 300 150 150 46,450 - - - - - - - - 7,160 5,900 8,360 421,975 - - - - - - - - - - - - 7,160 5,900 8,360 421,975 1,279 1,135 1,411 70,924 - - - - 106 97 98 4,570 1,385 1,232 1,509 75,494 8,545 7,132 9,869 497,469 (1,023) (1,583) (5,789) (66,753) - - - 6,832 (1,282) (1,069) - (119,147) (2,305) (2,652) (5,789) (179,068) 6,240 4,480 4,080 318,401 Note: $100,000 has been budgeted as transfer in and $7,000 for interest not included in Balance to Levy. Landscape & Lighting Districts SPECIAL ASSESSMENT FUNDS FISCAL YEAR 2020-2021 Contract Landscape Maintenance Landscape Service Management Maintenance Costs Landscape (Water/Electric) Landscape Electric Landscape Utilities (Water/Electrical) Landscape Repairs/Replacement Landscape Extras Irrigation Extras Landscape Extras Regular Tree Pruning Palm Tree Pruning Tree Pruning Street Lighting Special District Services Solid Waste Removal Service Annual Direct Costs (Subtotal) Replant Renovation Sub-Total Renovation Total Direct Costs District Administration Advertising County Fees Administration Costs (Subtotal) Total Cost to District Reserve Fund Collection CIP Collection General Benefit Contribution (General Fund) Levy Adjustments (Subtotal ) Balance To Levy / License PRESIDENTS PLAZA I PRESIDENTS PLAZA III BAD No.1 SUBTOTAL GRAND TOTAL EL PASEO MERCHANTS 2774373 2824373 2894374 2714491 PPBID I PPBID III Bad No.1 All Districts 18,000 6,807 97,701 122,508 248,133 - - - - - - - 18,000 6,807 97,701 122,508 248,133 - 15,000 3,025 2,039 20,064 132,964 - - - - - - - 15,000 3,025 2,039 20,064 132,964 - 21,689 - - 21,689 21,689 - - 7,109 103,765 110,874 184,574 - - - - - - - 21,689 7,109 103,765 132,563 206,263 - - - - - 63,300 - - - - - - - - - - - 63,300 - 5,000 7,865 - 12,865 59,315 - 5,400 6,050 - 11,450 11,450 - 168,000 - - 168,000 168,000 - 233,089 30,856 203,505 467,450 889,425 - - - - - - - - - - - - - - - - - - - 233,089 30,856 203,505 467,450 889,425 - 15,183 5,294 17,643 38,120 109,044 - - - - - - 250,000 218 306 424 948 5,518 - 15,401 5,600 18,067 39,068 114,562 250,000 248,490 36,456 221,572 506,518 1,003,987 250,000 11,295 9,470 31,253 52,018 (14,735) - - - - 6,832 - - - - - (119,147) - 11,295 9,470 31,253 52,018 (127,050) - 259,785 45,926 252,825 558,536 876,937 250,000 BID & BAD SPECIAL REVENUE, CAPITAL, ENTERPRISE AND INTERNAL SERVICE FUNDS FISCAL YEAR 2020-2021 Traffic Safety Gas Tax Measure A (Transportation) Housing Mitigation Fee Comm. Dev. Block Grants (CDBG) Child Care Program Type of Expenditure FD 210 FD 211 FD 213 FD 214 FD 220 FD 228 Administration - - - 310,000 410,000 - Fire Protection - - - - - - Waste Recycling - - - - - - Debt Expenditures - - - - - - Capital & Maintenance - 2,200,000 13,440,000 - - 54,000 Interfund Transfers Out - - - - - - Interfund Transfers Out GF 6,010 - - - - - Total Special Revenue Funds (Expenditures) (3)6,010 2,200,000 13,440,000 310,000 410,000 54,000 Beginning Cash (1)- 4,214,343 34,225,881 3,364,819 38,817 1,466,044 Revenue (2)6,010 2,366,200 6,200,000 126,000 410,000 118,000 Expenditures (3)(6,010) (2,200,000) (13,440,000) (310,000) (410,000) (54,000) Continuing Appropriation (4)- (1,978,855) (21,204,494) - - (1,530,000) Ending Cash - 2,401,688 5,781,387 3,180,819 38,817 44 (1)Beginning cash is an estimate (2)Resolution No. 2020-xx, Exhibit 1 -Estimated Revenues (3)Resolution No. 2020-xx, Exhibit 2 - Appropriations (4)Estimated carryover & outstanding Purchase Orders SPECIAL REVENUE, CAPITAL, ENTERPRISE AND INTERNAL SERVICE FUNDS FISCAL YEAR 2020-2021 Type of Expenditure Administration Fire Protection Waste Recycling Debt Expenditures Capital & Maintenance Interfund Transfers Out Interfund Transfers Out GF Total Special Revenue Funds (Expenditures) (3) Beginning Cash (1) Revenue (2) Expenditures (3) Continuing Appropriation (4) Ending Cash (1) (2) (3) (4) Public Safety - Police Grants Prop. A Fire Tax Fund New Construction Tax Drainage Fund Park & Recreation Fund Traffic Signal Fund FD 229 FD 230 FD 231 FD 232 FD 233 FD 234 128,000 - - - - - - 15,687,500 - - - - - - - - - - - - - - - - - 32,000 8,100,776 - 1,150,000 75,000 - - - - - - - - - - - - 128,000 15,719,500 8,100,776 - 1,150,000 75,000 61,008 2,646,171 1,974,767 635,001 1,598,970 412,863 160,300 15,714,384 8,326,776 16,000 31,000 11,000 (128,000) (15,719,500) (8,100,776) - (1,150,000) (75,000) - (189,000) (1,941,542) (530,001) (100,000) (75,130) 93,308 2,452,055 259,225 121,000 379,970 273,733 Beginning cash is an estimate Resolution No. 2020-xx, Exhibit 1 -Estimated Revenues Resolution No. 2020-xx, Exhibit 2 - Appropriations Estimated carryover & outstanding Purchase Orders SPECIAL REVENUE, CAPITAL, ENTERPRISE AND INTERNAL SERVICE FUNDS FISCAL YEAR 2020-2021 Type of Expenditure Administration Fire Protection Waste Recycling Debt Expenditures Capital & Maintenance Interfund Transfers Out Interfund Transfers Out GF Total Special Revenue Funds (Expenditures) (3) Beginning Cash (1) Revenue (2) Expenditures (3) Continuing Appropriation (4) Ending Cash (1) (2) (3) (4) Fire Facilities Fund Waste Management Recycling Energy Independence Program Air Quality Management Aquatic Center Cannabis Compliance TOTAL Special Revenue Funds FD 235 FD 236 FD 237 FD 238 FD 242 FD 243 TOTAL - 133,500 15,000 50,500 1,668,500 2,715,500 - - - - - 15,687,500 - 190,000 - - - 190,000 - - 309,870 - - 309,870 72,000 - - - 250,000 50,000 25,423,776 - - - - - - - - - - - 2,000,000 2,006,010 72,000 323,500 324,870 50,500 1,918,500 2,050,000 46,332,656 1,211,967 1,979,065 1,384,752 34,176 1,871,214 103,376 57,223,234 13,000 285,000 357,000 64,050 1,906,500 2,000,200 38,111,420 (72,000) (323,500) (324,870) (50,500) (1,918,500) (2,050,000) (46,332,656) (1,151,471) - - - - - (28,700,493) 1,496 1,940,565 1,416,882 47,726 1,859,214 53,576 20,301,505 Beginning cash is an estimate Resolution No. 2020-xx, Exhibit 1 -Estimated Revenues Resolution No. 2020-xx, Exhibit 2 - Appropriations Estimated carryover & outstanding Purchase Orders SPECIAL REVENUE, CAPITAL, ENTERPRISE AND INTERNAL SERVICE FUNDS FISCAL YEAR 2020-2021 Type of Expenditure Administration Fire Protection Waste Recycling Debt Expenditures Capital & Maintenance Interfund Transfers Out Interfund Transfers Out GF Total Special Revenue Funds (Expenditures) (3) Beginning Cash (1) Revenue (2) Expenditures (3) Continuing Appropriation (4) Ending Cash (1) (2) (3) (4) Capital Improvement Fund (2010 Plan) CIP - Drainage Economic Development CIP - Parks Art In Public Places (AIPP) FD 400 FD 420 FD 425 FD 430 FD 436 - - 482,115 - 108,270 - - - - - - - - - - - - - - - 400,000 25,000 - 20,000 411,000 - - - - - - - - - 175,000 400,000 25,000 482,115 20,000 694,270 3,776,732 2,056,097 2,421,628 43,973 1,224,085 410,000 5,000 62,816 100 80,000 (400,000) (25,000) (482,115) (20,000) (694,270) (596,954) (395,759) (2,000,000) - - 3,189,778 1,640,338 2,329 24,073 609,815 Beginning cash is an estimate Resolution No. 2020-xx, Exhibit 1 -Estimated Revenues Resolution No. 2020-xx, Exhibit 2 - Appropriations Estimated carryover & outstanding Purchase Orders SPECIAL REVENUE, CAPITAL, ENTERPRISE AND INTERNAL SERVICE FUNDS FISCAL YEAR 2020-2021 Type of Expenditure Administration Fire Protection Waste Recycling Debt Expenditures Capital & Maintenance Interfund Transfers Out Interfund Transfers Out GF Total Special Revenue Funds (Expenditures) (3) Beginning Cash (1) Revenue (2) Expenditures (3) Continuing Appropriation (4) Ending Cash (1) (2) (3) (4) CIP-Traffic Signals Golf Course Capital Improvements Building Maintenance Fund Capital Bond Fund Library Administration Costs TOTAL Capital Project Funds FD 440 FD 441 FD 450 FD 451 FD 452 TOTAL - - - - - 590,385 - - - - - - - - - - - - - - - - - - - 644,305 901,000 840,000 - 3,241,305 - - - - - - - - - - - 175,000 - 644,305 901,000 840,000 - 4,006,690 - 108,547 5,390,873 2,904,542 61,215,458 670,576 79,812,511 100 2,422,615 5,000 100,000 - 3,085,631 - (644,305) (901,000) (840,000) - (4,006,690) - (200,000) (624,680) (37,229,246) - (41,046,639) 108,647 6,969,183 1,383,862 23,246,212 670,576 37,844,813 Beginning cash is an estimate Resolution No. 2020-xx, Exhibit 1 -Estimated Revenues Resolution No. 2020-xx, Exhibit 2 - Appropriations Estimated carryover & outstanding Purchase Orders SPECIAL REVENUE, CAPITAL, ENTERPRISE AND INTERNAL SERVICE FUNDS FISCAL YEAR 2020-2021 Type of Expenditure Administration Fire Protection Waste Recycling Debt Expenditures Capital & Maintenance Interfund Transfers Out Interfund Transfers Out GF Total Special Revenue Funds (Expenditures) (3) Beginning Cash (1) Revenue (2) Expenditures (3) Continuing Appropriation (4) Ending Cash (1) (2) (3) (4) Parkview Office Complex Desert Willow - Enterprise Equipment Replacement Fund Compensation Benefits Retiree Health TOTAL Enterprise and Internal Service Funds TOTAL Funds FD 510 FD 520/521 FD 530 FD 577 FD 576 TOTAL TOTAL 1,185,017 12,751,092 400,000 200,000 961,508 15,497,617 18,803,502 - - - - - - 15,687,500 - - - - - - 190,000 - 116,023 - - - 116,023 425,893 - 140,000 961,800 - - 1,101,800 29,766,881 - - - - - - - 300,000 - - - - 300,000 2,481,010 1,485,017 13,007,115 1,361,800 200,000 961,508 17,015,440 67,354,786 5,080,717 3,170,920 6,727,101 2,630,734 2,867,126 20,476,598 157,512,343 1,244,000 12,175,335 1,252,000 160,000 955,508 15,786,843 56,983,894 (1,485,017) (13,007,115) (1,361,800) (200,000) (961,508) (17,015,440) (67,354,786) (1,497,600) - (2,764,186) - - (4,261,786) (74,008,918) 3,342,100 2,339,140 3,853,115 2,590,734 2,861,126 14,986,215 73,132,533 Beginning cash is an estimate Resolution No. 2020-xx, Exhibit 1 -Estimated Revenues Resolution No. 2020-xx, Exhibit 2 - Appropriations Estimated carryover & outstanding Purchase Orders RESOLUTION NO. HA-_____Exhibit A Housing Authority Revenue, Appropriations and Continuing Appropriations Page 1 Section 1 Budget Estimated Revenues FY 20-21 Housing Authority Fund (871): Rent Apartments 6,890,520 Reimbursement/Transfers/Interest 87,500 Total Housing Authority Fund 6,978,020 Housing Asset Fund (873): Reimbursement/Transfers/Interest 121,000 Total Housing Asset Fund 121,000 Total Revenue - Housing Authority Funds 7,099,020 Section 2 Appropriations Budget FY 20-21 Housing Authority Operations FD 871 243,150 Housing Authority Apartments FD 871 6,176,264 Replacement Reserve Expense FD 871 2,862,709 Transfer Out to Housing Administration Fund 870 FD 871 319,100 Housing Asset Fund FD 873 49,300 Total Housing Authority Appropriations 9,650,523 Section 3 Capital Improvements & Continuing Appropriations Budget FY 20- 21 Capital Improvement Budget FD 873 443,210 Continuing Appropriations - Total Housing Authority Capital & Continuing Appropriations 443,210 PALM DESERT HOUSING AUTHORITY Fiscal Year 2020-2021 * These amounts will only be expended the extent there are monies available from the prior year encumbrances, established reserve funds, repayments of loans, sales of homes, etc. DEBT SERVICE FUNDS FISCAL YEAR 2020-2021 Assessment Dist. 94-3 (Merano) Assessment Dist. 98-1 (Canyons at Bighorn) Assessment Dist. 01- 01(Silver Spur) Assessment Dist. Highlands Undergrnding Assessment Dist - Section 29 Assessment Dist. 91-1 Indian Ridge Comm. Facility District - University Park FD 309 FD 311 FD 312 FD 314 FD 315 FD 351 FD 353 Principal Expense - - - 48,000 735,000 - 1,030,000 Interest Expense - - - 59,210 1,020,980 - 1,435,376 Total Debt Service Payments - - - 107,210 1,755,980 - 2,465,376 Assessment Street Resurfacing - - - - - - - Filing Fees/Redemption Premium - - - - - - - Total Foreclosure & Payoff Costs - - - - - - - Transfer to Fiscal Agent - - - - - - - Principal Expense Transfer 90,000 - 95,000 - - - - Interest Expense Transfer 2,363 - 55,838 - - - - Total Transfer Out to Financing Authority 92,363 - 150,838 - - - - Annual Debt Service Costs 92,363 - 150,838 107,210 1,755,980 - 2,465,376 Muni Admin 1,900 - 3,300 1,600 10,500 - 7,000 County Fees 2,600 - 2,600 200 600 - 1,000 City Admin 2,500 - 5,600 8,200 26,400 10,000 35,000 District Administration 7,000 - 11,500 10,000 37,500 10,000 43,000 Debt Service and Admin. Costs 99,363 - 162,338 117,210 1,793,480 10,000 2,508,376 Beginning Cash (1)99,344 81,412 234,075 92,353 1,969,269 1,127,773 3,053,876 Revenue 80 100 162,419 114,998 1,760,355 6,000 2,477,626 Expenses (99,363) - (162,338) (117,210) (1,793,480) (10,000) (2,508,376) Continuing Appropriation (3)- - - - - - - Ending Cash (2)61 81,512 234,156 90,141 1,936,144 1,123,773 3,023,126 (1) Beginning cash is an estimate and does not include Cash with Fiscal Agent. (2) Negative cash covered by Cash with Fiscal Agent. (3) Estimated carryover & outstanding Purchase Orders DEBT SERVICE FUNDS FISCAL YEAR 2020-2021 Principal Expense Interest Expense Total Debt Service Payments Assessment Street Resurfacing Filing Fees/Redemption Premium Total Foreclosure & Payoff Costs Transfer to Fiscal Agent Principal Expense Transfer Interest Expense Transfer Total Transfer Out to Financing Authority Annual Debt Service Costs Muni Admin County Fees City Admin District Administration Debt Service and Admin. Costs Beginning Cash (1) Revenue Expenses Continuing Appropriation (3) Ending Cash (2) Finance Authority - City Assessment Dist. 83-1 Assessment Dist. 84-1 Assessment Dist. 87-1 Assessment Dist. 91-4 (Bighorn) Assessment Dist. 94-2 (Sunterrace/V arner) TOTAL FD 391 FD 301 FD 303 FD 304 FD 307 FD 308 180,000 - - - - - 1,993,000 58,069 - - - - - 2,573,635 238,069 - - - - - 4,566,635 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 185,000 - - - - - - 58,201 - - - - - - 243,201 238,069 - - - - - 4,809,836 - - - - - - 24,300 - - - - - - 7,000 5,132 - - - - - 92,832 5,132 - - - - - 124,132 243,201 - - - - - 4,933,968 - 40,065 534,011 238,009 324,833 100,321 7,895,341 243,201 - - - - - 4,764,779 (243,201) - - - - - (4,933,968) - (40,000) (534,000) (238,000) (25,000) (98,000) (935,000) - 65 11 9 299,833 2,321 6,791,152 (1) Beginning cash is an estimate and does not include Cash with Fiscal Agent. (2) Negative cash covered by Cash with Fiscal Agent. (3) Estimated carryover & outstanding Purchase Orders