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HomeMy WebLinkAboutMerged Agenda Package - StudySession_May06_2024 (2) PALM DESERT CITY COUNCIL STUDY SESSION MEETING REVISED AGENDA Monday, May 6, 2024 1:00 p.m. Council Chamber, City Hall 73-510 Fred Waring Drive Palm Desert, California NOTICE IS HEREBY GIVEN that the purpose of the Study Session is to review the items listed on the agenda. No action will be taken. This is a joint meeting of the Palm Desert City Council, Successor Agency to the Palm Desert Redevelopment Agency, and the Palm Desert Housing Authority. Pursuant to Assembly Bill 2449, this meeting may be conducted as a hybrid meeting allowing public access via teleconference or in person, and up to two Councilmembers may attend remotely. WATCH THE MEETING LIVE: Watch the City Council meeting live at the City’s website: www.palmdesert.gov under the “Council Agenda” link at the top of the homepage, or on the City’s YouTube Channel. OPTIONS FOR PARTICIPATING IN THIS MEETING: If unable to attend the meeting in person, you may choose from the following options: OPTION 1: VIA EMAIL Send your comments by email to: CouncilMeetingComments@palmdesert.gov. Emails received prior to 10:00 a.m. on the day of the City Council meeting will be made part of the record and distributed to the City Council. Emails will not be read aloud at the meeting. OPTION 2: LIVE VIA ZOOM Access via palmdesert.gov/zoom or zoom.us, click “Join Meeting” and enter Webinar ID 833 6744 9572. 1. OPTION 3: LIVE VIA TELEPHONE (213) 338-8477 and enter Meeting ID 833 6744 9572 followed by #.1. Indicate that you are a participant by pressing # to continue.2. During the meeting, press *9 to add yourself to the queue and wait for the Mayor or City Clerk to announce your name/phone number. Press *6 to unmute your line and limit your comments to three minutes. 3. Pages 1.CALL TO ORDER - STUDY SESSION 2.STUDY SESSION TOPICS 2.a FISCAL YEAR 2024-25 BUDGET STUDY SESSION – PRESENTATION OF PROPOSED FINANCIAL PLAN AND FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM 3 RECOMMENDATION: Receive report and provide general feedback relative to the Proposed Fiscal Year 2024-25 Financial Plan and Five-Year Capital Improvement Program. 3.ADJOURNMENT 4.PUBLIC NOTICES NOTE: Pursuant to Assembly Bill 2449, this meeting may be conducted by teleconference. Study Session is accessible in person or on the City’s website: www.palmdesert.gov under the Council Agenda link at the top of the page. Agenda Related Materials: Pursuant to Government Code §54957.5(b)(2) the designated office for inspection of records in connection with this meeting is the Office of the City Clerk, Palm Desert Civic Center, 73-510 Fred Waring Drive, Palm Desert. Staff reports for all agenda items considered in open session, and documents provided to a majority of the legislative bodies are available for public inspection at City Hall and on the City’s website at www.palmdesert.gov by clicking “Council Agenda” at the top of the page. Americans with Disabilities Act: It is the intention of the City of Palm Desert to comply with the Americans with Disabilities Act (ADA) in all respects. If, as an attendee or a participant at this meeting, or in meetings on a regular basis, you will need special assistance beyond what is normally provided, the City will attempt to accommodate you in every reasonable manner. Please contact the Office of the City Clerk, (760) 346-0611, at least 48 hours prior to the meeting to inform us of your needs and to determine if accommodation is feasible. AFFIDAVIT OF POSTING I, Níamh M. Ortega, Assistant City Clerk of the City of Palm Desert, do hereby certify, under penalty of perjury under the laws of the State of California, that the foregoing agenda for the Palm Desert City Council, Successor Agency for the Palm Desert Redevelopment Agency, and Housing Authority, was posted on the City Hall bulletin board and City website www.palmdesert.gov no less than 72 hours prior to the meeting. /S/ Níamh M. Ortega Assistant City Clerk City Council Study Session Page 1 of 270 CITY OF PALM DESERT STAFF REPORT MEETING DATE: May 6, 2024 PREPARED BY: Veronica Chavez, Director of Finance REQUEST: FISCAL YEAR 2024-25 BUDGET STUDY SESSION – PRESENTATION OF PROPOSED FINANCIAL PLAN AND FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM RECOMMENDATION: Receive report and provide general feedback relative to the Proposed Fiscal Year 2024-25 Financial Plan and Five-Year Capital Improvement Program. BACKGROUND/ANALYSIS: Each year staff presents the Proposed Financial Plan and Five-Year Capital Improvement Program to the City Council in May. Following the study sessions, staff will make any notes adjustments and present the revised Proposed Financial Plan and Five-Year Capital Improvement Program for consideration at the June 27, 2024 Council Meeting. Legal Review: This report has been reviewed by the City Attorney’s office. FINANCIAL IMPACT: The FY 2024-25 Financial Plan is based on actual and estimated revenues and expenditures. The plan delivers a structurally balanced budget in all funds. Costs outside of normal operations would require additional appropriations that may impact the current Fund Balance. General Fund Reserves are projected to remain above the City Council’s minimum reserve policy requirements. ATTACHMENTS: 1.FY 2024-25 Budget Packet 2.FY 2024-25 Budget Presentation Page 2 of 270 To: Honorable Mayor and City Councilmembers From: Todd Hileman, City Manager Date: May 6, 2024 Subject: Fiscal Year 2024-2025 Proposed Budget This proposed budget for the Fiscal Year 2024-25 has been prepared while considering the extraordinary opportunities and growth that lie ahead. On February 16, 2024 the City Council approved an adjusted revenue projection increasing the current FY 2023-24 Budget from $75,554,467 to $77,975,320 attributed to normalizing of retail sales, local travel activity, increased interest earnings and property values. With those same economic factors in mind for the remainder of the fiscal year, staff is now projecting FY 2023-24 final revenues at $83,446,318, mostly due to increased interest earnings and one-time payments. For FY 2024-25, based on current economic factors, staff is proposing overall flat revenue growth estimated at $83,222,877. As with sales tax, local hotel tax revenues have begun to slow and normalize in bookings and occupancy, with ADR maintaining a relatively high value. Property tax revenues typically lag development by about 18 months due to the County’s tax roll timing, so it continues to grow at a slow consistent pace. That said, proposed 2024-25 property tax revenues reflect an increase of $2.4 million which represents the additional funding intended to support library services as we transition from a County operated library to a municipal operation. The City’s estimated General Fund revenues of $83.2 million are nearly equal to the amount requested $82.9 million in expenditures, resulting in a structurally balanced budget for the upcoming fiscal year. All other recommended supplemental projects identified would utilize other funding sources and/or require an appropriation from reserves. The City currently maintains at least four vacant positions and anticipates filling those budgeted positions in the upcoming fiscal year. As the Library team prepares to transition to their residence at COD, they work toward filling the remaining necessary Library PT positions to operate the facility 7 days a week. In addition, the City contracts for many services such as police and fire, recreation services, animal control, trash collection and street sweeping. Staff will again continue to look for areas where contracting would be a cost savings option or operationally more efficient as well as continue to reach out to our contracted partners to see where costs can be minimized and/or services improved. CITY OF PALM DESERT FINANCE DEPARTMENT INTEROFFICE MEMORANDUM Page 3 of 270 Fiscal Year 2024-25 Proposed Budget May 6, 2024 Page 2 The General Fund is the primary fund used to finance the daily operations of the City. As such, the General Fund will be the main focus of the budget presentation, however staff will also provide presentations for various other funds like Desert Willow, the Housing Authority, Parkview Office Complex, Police and Fire, Aquatic Facility, Library Services, and Capital Improvements. The City’s other funds are distinct and often restrictive in use. Restricted funds such as Measure A, Developer Fees, and Enterprise Funds may not be used to pay for General Fund type operations. Budgets that have an on-going direct revenue source (such as Desert Willow, the Housing Authority Apartments, and Parkview Office Complex) are positioned to be self-sustaining; however, in the event they are not, may be offset by the General Fund or any fund balance reserves residing within the fund itself. GENERAL FUND OVERVIEW Revenue The estimated General Fund revenues of $83,222,877 represent an increase of approximately $7.67 million (10.1%) over the current fiscal year’s original revenue estimate of $75,554,467. The table below shows the current fiscal year’s original revenue estimate, the projected current year revenues* and the proposed FY 2024-25 budget for revenue. Expenditures The General Fund operating expenditure budget is $82,962,012 which represents an increase of $7.6 million (10%) in the total projected expenditures over the current fiscal year’s approved original budget of $. 75,353,985. The original budget was quickly eclipsed due to Tropical Storm Hilary clean-up efforts this fiscal year, which created a number of necessary infrastructure related costs that may qualify for reimbursement and/or grant funding where appropriate. The largest increases are to Interfund Transfers Out, which include Library Services (New Department), Police and Fire Services. These increases are primarily due to increased labor and materials costs. Technology software costs have also increased substantially as many of the new systems are now supported on the Cloud vs. purchasing equipment. FY 2023-2024 Budget FY 2023-2024 Projected FY 2024-2025 Proposed 1 Sales Tax 26,623,447 25,000,000 25,000,000 2 Transient occupancy tax includes Short Term Rentals*21,005,000 21,748,160 22,905,000 3 Property Tax Secrued & Unsecured 8,746,728 10,123,452 12,624,088 4 Franchises (Cable/Gas/Electric/Waste)3,200,000 3,574,273 3,400,000 5 Timeshare mitigation fee*1,711,324 3,311,324 1,754,107 6 Business license tax 1,300,000 1,261,209 1,100,000 7 Transfers In (AIPP, Traffic Safety, Parkview, Housing, Cannabis)1,852,700 1,200,000 1,167,700 8 Permits/Fees 3,296,768 4,887,061 3,223,600 9 State Payments (VLF, Parking Bail, MV lieu)5,029,000 5,444,988 5,593,780 10 Interest and Rents 871,000 4,850,365 4,862,327 11 Reimbursements/Other revenues 1,918,500 2,045,486 1,592,275 TOTAL GENERAL FUND 75,554,467 83,446,318 83,222,877 *Includes one-time $1.6M payment from Shadow Ridge Page 4 of 270 Fiscal Year 2024-25 Proposed Budget May 6, 2024 Page 3 The increase cost in Library Services is offset by an increase to property tax that previously was paid to the County to operate the Palm Desert Library. The General Fund expenditures have been summarized in different schedules including one by category of expenditure and the other by department to easily identify cost allocation. With that in mind, this year’s presentation for the department budgets has been aggregated by divisions that include several departments. For example, the City Manager’s Office now includes the departments of City Manager, Human Resources, City Clerk, Engineering, and Police/Community Safety. The division lead will provide an update to the City Council on next year’s initiatives, significant budget changes, one-time cost increases, and cost containment/efficiencies that departments have encouraged. The below chart presents the proposed expenditure budget by department. Page 5 of 270 Fiscal Year 2024-25 Proposed Budget May 6, 2024 Page 4 FY 2022-2023 Actuals FY 2023-2024 Adopted Budget FY 2024-25 Proposed Budget 4110 City Council 246,157 310,856 350,401 4111 City Clerk 941,795 1,098,834 1,192,865 4112 Legislative Advocacy 36,000 40,845 40,845 4114 Elections 405,574 317,500 165,000 4120-21 Legal 749,306 631,808 671,110 4130 City Manager 1,077,517 1,371,083 2,077,045 4132 Special Programs 79,964 - - 4134 Capital Projects 332,383 1,761,809 1,593,632 4150-51 Finance and Audit 2,186,125 2,533,261 2,536,288 4154 Human Resources 835,146 914,392 1,117,478 4159 General Services 4,283,595 5,791,317 5,017,875 4190 Information Technology 2,468,231 2,369,979 3,498,426 4191 Unemployment Insurance 138 10,000 10,000 4192 Insurance 1,029,186 1,149,000 1,254,623 4199 Interfund Transfers 25,647,695 8,906,074 11,990,324 4210 Police Services 20,403,994 21,439,523 22,284,902 4211 Community Safety 80,202 135,000 131,100 4212 Homelessness Service 132,819 353,000 103,000 4230 Animal Regulation 409,231 362,000 410,000 4250 Traffic 915,245 1,247,105 1,484,949 4300 Public Works 3,049,263 1,748,112 1,827,840 4310 Streets 2,172,187 2,363,505 2,642,730 4312 ADA Improvements 14,980 25,000 50,000 4313 Parking Lot Improvements - 200,000 200,000 4330 Corp Yard 206,488 225,200 256,200 4331 Fleet 328,117 337,500 412,500 4340 Building Maint 999,490 1,334,051 1,292,958 4344 Portola Community Ctr 164,663 194,500 219,750 4396 NPDES 78,276 85,000 350,000 4416 Community Promotions 353,497 504,700 557,720 4417 Marketing 1,528,042 1,963,471 2,206,326 4419 Visitor Services 27,166 12,930 12,930 4420 Building and Safety 1,366,066 1,505,143 1,321,441 4421 Permit Center 488,089 589,439 951,321 4422 Code Enforcement 697,477 847,877 941,494 4423 Engineering & Land Develop.- - 822,934 4430 Economic Development 1,423,364 1,928,981 1,776,934 4470 Community Development 2,057,344 2,693,078 2,313,252 4610 Parks and Recreation 1,674,245 1,971,200 2,214,500 4611 Park Maintenance 1,106,087 1,289,500 1,497,000 4614 Landscape Services 2,693,152 3,048,691 3,231,294 4618 Citywide Park Imps 88,512 120,000 - 4674 Civic Center Park Imps 27,762 30,000 50,000 4800 Contributions 1,759,595 1,592,721 1,883,025 Grand Total 84,564,165 75,353,985 82,962,012 Department Page 6 of 270 Fiscal Year 2024-25 Proposed Budget May 6, 2024 Page 5 Conclusion Staff continues to maintain a realistic, yet conservative approach to estimating revenues in the upcoming fiscal year and continues to keep in close contact with our experts to ensure that our larger revenue sources (Sales Tax and TOT) are data based upon their extensive expertise in each area. Concurrently, staff realizes that there are many items that have presented deferred maintenance issues during the leaner years and continue needing to be addressed. Taking all these things into consideration, while there appears to be a small gap anticipated in operational costs, staff anticipates a need to draw from the General Fund Reserve for potential increased operational budgets (pending sales tax measure approval) for police and public works staff, as well as some one-time costs related to deferred maintenance and outdated technology as it relates to the ERP System to better support the City’s needs with modern functionality. This budget as proposed includes a request to use General Fund Reserves, to meet the current estimated obligations of the City. At this time, the need is estimated at $16.3 million with a stipulation that any operational costs be contingent on sales tax measure approval. The full extent to which General Fund Reserves may be needed to fund any gaps throughout the fiscal year will not be known until the end of the year, however, staff will be constantly reviewing and comparing revenues and expenditures to prior years to identify and capture any visible trends. The City, as of the close of the last fiscal year, had a little over $120 million in available General Fund Balance, 100% of which has been reserved and committed to the City’s identified needs as well as emergencies and other uncertainties. Throughout the fiscal year, General Fund Balance may be used to sustain General Fund operations and service delivery throughout the budget year during our seasonal peaks and valleys, when revenues vary. The following table illustrates the necessary breakdown pursuant to the established Reserve Policy: Staff estimates at the close of this fiscal year, $102 million will remain available as the General Fund Balance. We will go into the use of reserve funds and future forecasting in detail during Day 1 of the presentation. FIN003 - Reserve Policy Requirements Estimated Beginning General Fund Balance 102,050,699 Actual amount will be determined after year end 2023-24 closing Reserve Allocation Required Threshold FY 2024-25 Purpose Non-Spendable Based on Actual 2,709,978 Obligated Unspent Funds Assigned 25% of GF Operating Exp Reserve 17,362,016 Cash Flow (Most Revenue is Received 2nd Half of FY 20% of GF Revenue 16,644,575 Emergencies (ie. Hilary, COVID, Natural Disaster) Max Deductibles 4,000,000 Intended for emergency costs not reimbursable from JPIA 50% of PERS Rate 10,747,773 Unexpected PERS rate changes/UAL 25% of GF Transfers Out 2,633,607 Cash Flow/Emergencies for Other Funds (ie. Fire, PDAC, Library) Facility Reserve based on Reserve Study 8,397,001 Covers facility maintenance costs/deferred costs 20% of Five-Year CIP 3,140,000 Covers unexpected cost overrun related to CIP 100% of Historical Cost of Equipment 3,468,863 Covers cost of equipment replacement Econ/Land Acquisiton - Per Council's Direction - Land or Econ Opportunities (funded by sales of SARDA properties) Total Required Reserve 69,103,813 Unassigned/Discretionary Fund Balance Available for Programming *32,946,886 *Unassigned fund balance used may reduce available FB in future years and the ability to meet minimum reserve thresholds as revenue/expenditures natually grow. Committed Page 7 of 270 FY 2022-2023 Actuals FY 2023-2024 Adopted Budget FY 2024-25 Proposed Budget Inc/(Dec) to PY 4110 City Council 246,157 310,856 350,401 39,545 4111 City Clerk 941,795 1,098,834 1,192,865 94,031 4112 Legislative Advocacy 36,000 40,845 40,845 - 4114 Elections 405,574 317,500 165,000 (152,500) 4120-21 Legal 749,306 631,808 671,110 39,302 4130 City Manager 1,077,517 1,371,083 2,077,045 705,962 4132 Special Programs 79,964 - - - 4134 Capital Projects 332,383 1,761,809 1,593,632 (168,177) 4150-51 Finance and Audit 2,186,125 2,533,261 2,536,288 3,027 4154 Human Resources 835,146 914,392 1,117,478 203,086 4159 General Services 4,283,595 5,791,317 5,017,875 (773,442) 4190 Information Technology 2,468,231 2,369,979 3,498,426 1,128,447 4191 Unemployment Insurance 138 10,000 10,000 - 4192 Insurance 1,029,186 1,149,000 1,254,623 105,623 4199 Interfund Transfers 25,647,695 8,906,074 11,990,324 3,084,250 4210 Police Services 20,403,994 21,439,523 22,284,902 845,379 4211 Community Safety 80,202 135,000 131,100 (3,900) 4212 Homelessness Service 132,819 353,000 103,000 (250,000) 4230 Animal Regulation 409,231 362,000 410,000 48,000 4250 Traffic 915,245 1,247,105 1,484,949 237,844 4300 Public Works 3,049,263 1,748,112 1,827,840 79,728 4310 Streets 2,172,187 2,363,505 2,642,730 279,225 4312 ADA Improvements 14,980 25,000 50,000 25,000 4313 Parking Lot Improvements - 200,000 200,000 - 4330 Corp Yard 206,488 225,200 256,200 31,000 4331 Fleet 328,117 337,500 412,500 75,000 4340 Building Maint 999,490 1,334,051 1,292,958 (41,093) 4344 Portola Community Ctr 164,663 194,500 219,750 25,250 4396 NPDES 78,276 85,000 350,000 265,000 4416 Community Promotions 353,497 504,700 557,720 53,020 4417 Marketing 1,528,042 1,963,471 2,206,326 242,855 4419 Visitor Services 27,166 12,930 12,930 - 4420 Building and Safety 1,366,066 1,505,143 1,321,441 (183,702) 4421 Permit Center 488,089 589,439 951,321 361,882 4422 Code Enforcement 697,477 847,877 941,494 93,617 4423 Engineering & Land Develop.- - 822,934 822,934 4430 Economic Development 1,423,364 1,928,981 1,776,934 (152,047) 4470 Community Development 2,057,344 2,693,078 2,313,252 (379,826) 4610 Parks and Recreation 1,674,245 1,971,200 2,214,500 243,300 4611 Park Maintenance 1,106,087 1,289,500 1,497,000 207,500 4614 Landscape Services 2,693,152 3,048,691 3,231,294 182,603 4618 Citywide Park Imps 88,512 120,000 - (120,000) 4674 Civic Center Park Imps 27,762 30,000 50,000 20,000 4800 Contributions 1,759,595 1,592,721 1,883,025 290,304 84,564,165 75,353,985 82,962,012 7,608,027 Department FY 2024-25 Proposed Budget by Department Grand Total Page 8 of 270 FY 2024-25 Proposed Budget by Category Category Sum of Actuals FY22-23 Sum of Adopted Bud Sum of Proposed Budget FY24-25 Advertising 551,290 669,765 782,765 Benefits 7,442,297 8,539,646 9,468,771 Brightside/Calendar 111,291 115,000 125,000 Capital 194,550 235,000 400,000 Committee 9,160 17,000 30,500 Contributions 773,888 624,825 887,525 Emergency Planning 8,210 12,500 25,500 Equipment 100,162 141,000 164,500 Homeless Outreach 129,819 250,000 100,000 Legal Advertising 48,823 55,000 55,000 Other Operational Expenses 2,968,807 2,952,320 3,143,993 Police Service 20,316,186 21,388,323 22,188,702 Professional Services 5,827,538 8,215,653 7,146,205 Repair and Maint 3,009,535 3,151,500 3,418,000 Repair and Maint Fleet 404,171 373,700 471,200 Repair and Maint Landscape 1,303,767 1,592,000 1,840,500 Repair and Maintenance Buildings 373,535 512,700 605,500 Salaries 12,316,460 13,446,128 15,066,373 Software Liceneses 547,946 1,040,905 1,693,154 Special Events 642,563 825,396 854,500 Staff Development 241,025 474,700 594,850 Supplies 331,846 525,350 409,650 Transfers Out 25,647,695 8,906,074 11,990,324 Utilities 1,263,600 1,289,500 1,499,500 Grand Total 84,564,165 75,353,985 82,962,012 Page 9 of 270 City of Palm Desert Citywide Fund Balances FY 2024-25 Fund #Fund Name Beginning Fund Balance Revenues Transfers In Transfers Out Expenditures Ending Fund Balance Governmental Funds Projected Projected 110 General Fund 102,101,178 82,055,177 1,167,700 11,990,324 70,971,688 102,362,043 Total General Fund 102,101,178 82,055,177 1,167,700 11,990,324 70,971,688 102,362,043 Special Revenue Funds 210 Traffic Safety 5,710 3,000 - 2,700 - 6,010 211 Gas Tax 5,349,064 2,894,234 - - 1,860,000 6,383,298 213 Measure A 17,514,461 4,203,600 - - 19,010,000 2,708,061 214 Housing Mitigation Fee 2,823,445 281,418 - - 409,135 2,695,728 220 CDBG Block Grant 64,021 1,351,359 - - 1,021,815 393,565 225 Permanent Local Housing Alloc.5,135 960,899 - 265,000 195,000 506,034 226 Opioid Settlement Funds 2,488 51,098 - - 101,000 (47,414) 228 Child Care Program 863,068 236,279 - - - 1,099,347 229 Public Safety (13,878) 177,000 - - 35,000 128,122 230 Prop A. Fire Tax 11,224,712 18,726,540 5,000,000 - 24,049,138 10,902,114 231 New Construction Tax 5,225,953 714,002 - - - 5,939,955 232 Drainage Facility 706,709 103,500 - - 263,138 547,071 233 Park and Recreation 1,808,269 245,800 - - - 2,054,069 234 Signalization 310,960 39,300 - - - 350,260 235 Fire Facility Fund 1,058,200 175,800 - - - 1,234,000 236 Waste Recyling Fees 3,137,143 811,900 - - 753,000 3,196,043 237 Energy Independence 1,901,823 176,500 - - 192,145 1,886,178 238 Air Quality Management 26,911 66,180 - - 89,830 3,261 242 Aquatic Center 1,650,941 687,500 2,937,500 - 3,601,500 1,674,441 243 Cannabis Compliance 464,169 957,853 - 500,000 - 922,022 252 Library Operations 200,000 - 2,400,000 - 2,579,085 20,915 271 El Paseo Assessment District 87,610 250,000 - - 275,000 62,610 Landscape & Lighting Districts: 276 LLD Zone #2 (19,277) 28,335 136,307 - 155,584 (10,219) 278 LLD Zone #3 (222) 10,988 - - 13,931 (3,165) 272 LLD Zone #4 5,375 5,491 439 - 5,780 5,525 273 LLD Zone #5 1,057 22,197 2,750 - 39,900 (13,896) 275 LLD Zone #6 (59,654) 91,653 9,651 - 146,912 (105,262) 279 LLD Zone #7 2,483 5,776 - - 7,810 449 280 LLD Zone #8 30,829 11,655 - - 6,987 35,497 281 LLD Zone #9 (9,624) 21,000 - - 29,846 (18,470) 283 LLD Zone #11 (3,608) 4,324 - - 7,613 (6,897) 285 LLD Zone #14 (18,652) 16,137 5,445 - 28,423 (25,493) 286 LLD Zone #15 (969) 7,973 - - 12,031 (5,027) 287 LLD Zone #16 (50,975) 35,923 3,408 - 93,365 (105,009) 299 LLD Zone #13 (56,963) 72,325 - - 88,406 (73,044) Business Improvement Districts: 277 President's Plaza I (121,819) 398,935 - - 404,830 (127,714) 282 President's Plaza III 49,666 48,062 - - 51,014 46,714 Business Assessment Districts: 289 BAD No. 1 91,811 385,910 - - 118,599 359,122 Housing: 870 Housing Set-Aside 1,354,239 - 493,772 - 497,102 1,350,909 871 Housing Authority 19,257,430 9,733,631 - 493,772 13,651,975 14,845,314 873 Housing Asset Fund 50,014,882 280,600 - - 843,650 49,451,832 Total Special Revenue Funds 124,882,920 44,294,677 10,989,272 1,261,472 70,638,544 108,266,853 Page 10 of 270 City of Palm Desert Citywide Fund Balances FY 2024-25 Fund #Fund Name Beginning Fund Balance Revenues Transfers In Transfers Out Expenditures Ending Fund Balance Governmental Funds (continued)Projected Projected Capital Project Funds 400 Capital Project Reserve Fund 3,752,776 335,000 - - 9,528,612 (5,440,836) 420 Capital Project Drainage Facilities 1,784,171 73,700 - - 275,000 1,582,871 425 Economic Development Capital Projects 1,069,182 141,243 - - 744,592 465,833 430 Parks & Recreation Facilities Capital Projects 10,147 400 - - - 10,547 436 Art in Public Places 936,944 546,065 - - 1,074,120 408,889 440 Signalization Capital Projects 4,000,000 4,300 - - - 4,004,300 441 Golf Course Capital Projects 14,106,854 3,009,265 - - 1,175,000 15,941,119 450 Building Maintenance Reserve 66,254 102,150 - - 3,425,000 (3,256,596) 451 SARDA Capital Projects & Properties 51,060,890 250,000 - - 12,650,000 38,660,890 464 AD94-3 Merano 188,794 - - - - 188,794 466 Silver Spur Ranch 618 - - - - 618 467 Highlands Assessment District 21 - - - - 21 468 University Park CFD (0) - - - - (0) 469 Section 29 Assessment 2004-2 670 - - - - 670 Total Capital Project Funds 76,977,320 4,462,123 - - 28,872,324 52,567,119 Debt Service Funds 314 AD Highlands 59,751 122,991 - - 120,665 62,077 Total Debt Service Funds 59,751 122,991 - - 120,665 62,077 Total Governmental Funds 304,021,169 130,934,968 12,156,972 13,251,796 170,603,221 263,258,092 Proprietary Funds Internal Service Funds 530 Equipment Replacement Fund 7,427,041 242,000 - - 3,656,783 4,012,258 577 Compensation Benefits Fund (262,399) 98,300 515,000 - 250,000 100,901 Total Internal Service Funds 7,164,642 340,300 515,000 - 3,906,783 4,113,159 Enterprise Funds - 510 Parkview Office Complex 10,521,278 1,298,000 - 400,000 7,375,800 4,043,478 520 Desert Willow Golf Course 67,209,917 12,595,470 - - 12,678,707 67,126,680 521 Palm Desert Recreational Facilities (PDRFC)(1,188,885) 4,780,039 - - 5,034,020 (1,442,866) Total Enterprise Funds 76,542,311 18,673,509 400,000 25,088,527 69,727,293 Total Proprietary Funds 83,706,952 19,013,809 515,000 400,000 28,995,310 73,840,451 Total Citywide 387,728,121 149,948,777 12,671,972 13,651,796 199,598,531 337,098,543 Fiduciary Funds Custodial Funds 303 AD 84-1 - - - - - - 304 AD 87-1 235,608 - - - 188,669 46,939 306 AD 92-1 121,231 - - - 121,231 - 307 AD 91-4 Bighorn 324,833 - - - - 324,833 308 AD 94-2 Sunterrace/Varner 103,785 - - - 101,978 1,807 309 AD 94-3 Merano 29,968 2,200 - - - 32,168 311 AD 98-1 Canyons of Bighorn 85,524 3,300 - - - 88,824 312 AD 01-1 Silver Spur 308,924 176,263 - 162,559 13,800 308,828 315 AD Section 29 2,574,628 1,464,700 - - 1,435,900 2,603,428 351 AD 91-1 Indian Ridge 1,200,252 22,100 - - 1,173,458 48,894 353 AD CFD University Park 941,568 507,400 - - 965,850 483,118 354 AD CFD University Park 2021 1,533,643 925,675 - - 1,785,850 673,468 391 Palm Desert Finance Authority 167,432 - 162,559 - 162,559 167,432 576 Retiree Health Benefits 2,946,511 93,500 479,824 - 1,468,064 2,051,771 Total Custodial Funds 10,573,907 3,195,138 642,383 162,559 7,417,359 6,831,510 Total Fiduciary Funds 10,573,907 3,195,138 642,383 162,559 7,417,359 6,831,510 Total All Funds 398,302,029 153,143,915 13,314,355 13,814,355 207,015,890 343,930,054 Page 11 of 270 City of Palm Desert Citywide Budgeted Revenues by Category FY 2024-25 Fund #Taxes Permits & Fees Intergovernmental Charges for Services Use of Money & Property Transfers In Other Revenues Total Revenues Governmental Funds General Fund 66,783,195 3,077,600 5,593,780 - 4,862,329 1,167,700 1,738,275 83,222,879 Special Revenue Funds 23,652,310 3,259,000 3,067,258 190,000 12,358,011 10,989,272 1,768,098 55,283,949 Capital Project Funds - - - - 3,954,058 - 508,065 4,462,123 Debt Service Funds 120,391 - - - 2,600 - - 122,991 Total Governmental Funds 90,555,896 6,336,600 8,661,038 190,000 21,176,998 12,156,972 4,014,438 143,091,942 Proprietary Funds Internal Service Funds - - - - 340,300 515,000 - 855,300 Enterprise Funds - - - 11,884,448 1,529,060 - 5,260,001 18,673,509 Total Proprietary Funds - - - 11,884,448 1,869,360 515,000 5,260,001 19,528,809 Total Citywide Revenues 90,555,896 6,336,600 8,661,038 12,074,448 23,046,358 12,671,972 9,274,439 162,620,751 Fiduciary Funds Custodial Funds 3,027,888 - - - 167,250 642,383 - 3,837,521 Total Fiduciary Funds 3,027,888 - - - 167,250 642,383 - 3,837,521 Total All Funds 93,583,784 6,336,600 8,661,038 12,074,448 23,213,608 13,314,355 9,274,439 166,458,272 Page 12 of 270 City of Palm Desert Citywide Budgeted Expenditures by Category FY 2024-25 Fund #Personnel Operating Capital Transfers Out Total Governmental Funds General Fund 24,463,851 43,673,312 2,834,525 11,990,324 82,962,012 Special Revenue Funds 2,359,540 53,661,307 14,617,697 1,261,472 71,900,016 Capital Project Funds - 4,418,712 27,740,612 - 32,159,324 Debt Service Funds - 120,665 - - 120,665 Proprietary Funds Internal Service Funds - 1,220,000 2,686,783 - 3,906,783 Enterprise Funds - 17,308,546 7,779,981 400,000 25,488,527 Total Citywide Appropriations 26,823,391 120,402,542 55,659,598 13,651,796 216,537,327 Fiduciary Funds Custodial Funds - 7,417,359 - 162,559 7,579,918 Total All Funds 26,823,391 127,819,901 55,659,598 13,814,355 224,117,245 Page 13 of 270 City of Palm Desert Citywide Revenues by Fund and Category FY 2024-25 #Description Taxes Permits & Fees Intergovernmental Charges for Services Use of Money & Property Transfers In Other Revenues Total Revenues Governmental Funds 110 General Fund 66,783,195 3,077,600 5,593,780 - 4,862,329 1,167,700 1,738,275 83,222,879 Total General Fund 66,783,195 3,077,600 5,593,780 - 4,862,329 1,167,700 1,738,275 83,222,879 Special Revenue Funds 210 Traffic Safety - - - - - - 3,000 3,000 211 Gas Tax 2,700,834 - - - 193,400 - - 2,894,234 213 Measure A 3,328,000 - - - 875,600 - - 4,203,600 214 Housing Mitigation Fee 149,118 - - - 132,300 - - 281,418 220 CDBG Block Grant - - 1,351,359 - - - - 1,351,359 225 Permanent Local Housing Alloc.- - 960,899 - - - - 960,899 226 Opioid Settlement Funds - - - - - - 51,098 51,098 228 Child Care Program 207,779 - - - 28,500 - - 236,279 229 Public Safety - - - - 12,000 - 165,000 177,000 230 Prop. A Fire Tax 13,876,540 2,900,000 - - 500,000 5,000,000 1,450,000 23,726,540 231 New Construction Tax 650,302 - - - 63,700 - - 714,002 232 Drainage Facility 70,000 - - - 33,500 - - 103,500 233 Park and Recreation 175,000 - - - 70,800 - - 245,800 234 Signalization 20,000 - - - 19,300 - - 39,300 235 Fire Facility Fund 116,100 - - - 59,700 - - 175,800 236 Waste Recyling Fees - - 690,000 - 121,900 - - 811,900 237 Energy Independence 115,000 - - - 61,500 - - 176,500 238 Air Quality Management - - 65,000 - 1,180 - - 66,180 242 Aquatic Center - 359,000 - 190,000 39,500 2,937,500 99,000 3,625,000 243 Cannabis Compliance 957,853 - - - - - - 957,853 252 Library Operations - - - - - 2,400,000 - 2,400,000 271 El Paseo Assessment District 250,000 - - - - - - 250,000 Landscape & Lighting Districts: 276 LLD Zone #2 28,335 - - - - 136,307 - 164,642 278 LLD Zone #3 10,988 - - - - - - 10,988 272 LLD Zone #4 5,491 - - - - 439 - 5,930 273 LLD Zone #5 22,197 - - - - 2,750 - 24,947 275 LLD Zone #6 91,653 - - - - 9,651 - 101,304 279 LLD Zone #7 5,776 - - - - - - 5,776 280 LLD Zone #8 11,655 - - - - - - 11,655 281 LLD Zone #9 21,000 - - - - - - 21,000 283 LLD Zone #11 4,324 - - - - - - 4,324 285 LLD Zone #14 16,137 - - - - 5,445 - 21,582 286 LLD Zone #15 7,973 - - - - - - 7,973 287 LLD Zone #16 35,923 - - - - 3,408 - 39,331 299 LLD Zone #13 66,925 - - - 5,400 - - 72,325 Business Improvement Districts: 277 President's Plaza I 398,935 - - - - - - 398,935 282 President's Plaza III 48,062 - - - - - - 48,062 Business Assessment Districts: 289 BAD No. 1 260,410 - - - 125,500 - - 385,910 Housing: 870 Housing Set-Aside - - - - - 493,772 - 493,772 871 Housing Authority - - - - 9,733,631 - - 9,733,631 873 Housing Asset Fund - - - - 280,600 - - 280,600 Total Special Revenue Funds 23,652,310 3,259,000 3,067,258 190,000 12,358,011 10,989,272 1,768,098 55,283,949 Page 14 of 270 City of Palm Desert Citywide Revenues by Fund and Category FY 2024-25 #Description Taxes Permits & Fees Intergovernmental Charges for Services Use of Money & Property Transfers In Other Revenues Total Revenues Capital Project Funds 400 Capital Project Reserve Fund - - - - 335,000 - - 335,000 420 Capital Proj. Drainage Facilities - - - - 73,700 - - 73,700 425 Economic Development CP - - - - 126,243 - 15,000 141,243 430 Parks & Rec Facilities CP - - - - 400 - - 400 436 Art in Public Places - - - - 53,000 - 493,065 546,065 440 Signalization Capital Projects - - - - 4,300 - - 4,300 441 Golf Course Capital Projects - - - - 3,009,265 - - 3,009,265 450 Building Maintenance Reserve - - - - 102,150 - - 102,150 451 SARDA Capital Proj. & Prop.- - - - 250,000 - - 250,000 461 UP Capital Projects 2021-1 - - - - - - - - 464 AD94-3 Merano - - - - - - - - 466 Silver Spur Ranch - - - - - - - - 467 Highlands Assessment District - - - - - - - - 468 University Park CFD - - - - - - - - 469 Section 29 Assessment 2004-2 - - - - - - - - Total Capital Project Funds - - - - 3,954,058 - 508,065 4,462,123 Debt Service Funds 314 AD Highlands 120,391 - - - 2,600 - - 122,991 Total Debt Service Funds 120,391 - - - 2,600 - - 122,991 Total Governmental Funds 90,555,896 6,336,600 8,661,038 190,000 21,176,998 12,156,972 4,014,438 143,091,942 Proprietary Funds Internal Service Funds 530 Equipment Replacement Fund - - - - 242,000 - - 242,000 577 Compensation Benefits Fund - - - - 98,300 515,000 - 613,300 Total Internal Service Funds - - - - 340,300 515,000 - 855,300 Enterprise Funds 510 Parkview Office Complex - - - - 1,298,000 - - 1,298,000 520 Desert Willow Golf Course - - - 11,884,448 231,060 - 479,962 12,595,470 521 Palm Desert Recreational Faciliti - - - - - - 4,780,039 4,780,039 Total Enterprise Funds - - - 11,884,448 1,529,060 - 5,260,001 18,673,509 Total Proprietary Funds - - - 11,884,448 1,869,360 515,000 5,260,001 19,528,809 Total Citywide Revenues 90,555,896 6,336,600 8,661,038 12,074,448 23,046,358 12,671,972 9,274,439 162,620,751 Fiduciary Funds Custodial Funds 303 AD 84-1 - - - - - - - - 304 AD 87-1 - - - - - - - - 306 AD 92-1 - - - - - - - - 307 AD 91-4 Bighorn - - - - - - - - 308 AD 94-2 Sunterrace/Varner - - - - - - - - 309 AD 94-3 Merano - - - - 2,200 - - 2,200 311 AD 98-1 Canyons of Bighorn - - - - 3,300 - - 3,300 312 AD 01-1 Silver Spur 167,563 - - - 8,700 - - 176,263 315 AD Section 29 1,447,900 - - - 16,800 - - 1,464,700 351 AD 91-1 Indian Ridge - - - - 22,100 - - 22,100 353 AD CFD University Park 494,850 - - - 12,550 - - 507,400 354 AD CFD University Park 2021 917,575 - - - 8,100 - - 925,675 391 Palm Desert Finance Authority - - - - - 162,559 - 162,559 576 Retiree Health Benefits - - - - 93,500 479,824 - 573,324 Total Custodial Funds 3,027,888 - - - 167,250 642,383 - 3,837,521 Total Fiduciary Funds 3,027,888 - - - 167,250 642,383 - 3,837,521 Total All Funds 93,583,784 6,336,600 8,661,038 12,074,448 23,213,608 13,314,355 9,274,439 166,458,272 Page 15 of 270 City of Palm Desert Citywide Budgeted Expenditures by Fund and Category FY 2024-25 Fund #Fund Name Personnel Operating Capital Transfers Out Total Governmental Funds 110 General Fund 24,463,851 43,673,312 2,834,525 11,990,324 82,962,012 Total General Fund 24,463,851 43,673,312 2,834,525 11,990,324 82,962,012 Special Revenue Funds 210 Traffic Safety - - - 2,700 2,700 211 Gas Tax - 1,860,000 - - 1,860,000 213 Measure A - 7,800,000 11,210,000 - 19,010,000 214 Housing Mitigation Fee - 409,135 - - 409,135 220 CDBG Block Grant - 728,686 293,129 - 1,021,815 225 Permanent Local Housing Alloc.- 195,000 - 265,000 460,000 226 Opioid Settlement Funds - 101,000 - - 101,000 228 Child Care Program - - - - - 229 Public Safety - 35,000 - - 35,000 230 Prop A. Fire Tax - 22,239,138 1,810,000 - 24,049,138 231 New Construction Tax - - - - - 232 Drainage Facility - - 263,138 - 263,138 233 Park and Recreation - - - - - 234 Signalization - - - - - 235 Fire Facility Fund - - - - - 236 Waste Recyling Fees - 753,000 - - 753,000 237 Energy Independence - 192,145 - - 192,145 238 Air Quality Management - 74,000 15,830 - 89,830 242 Aquatic Center - 3,251,500 350,000 - 3,601,500 243 Cannabis Compliance - - - 500,000 500,000 252 Library Operations 1,717,605 861,480 - - 2,579,085 271 El Paseo Assessment District - 275,000 - - 275,000 Landscape & Lighting Districts: 276 LLD Zone #2 - 155,584 - - 155,584 278 LLD Zone #3 - 13,931 - - 13,931 272 LLD Zone #4 - 5,780 - - 5,780 273 LLD Zone #5 - 39,900 - - 39,900 275 LLD Zone #6 - 146,912 - - 146,912 279 LLD Zone #7 - 7,810 - - 7,810 280 LLD Zone #8 - 6,987 - - 6,987 281 LLD Zone #9 - 29,846 - - 29,846 283 LLD Zone #11 - 7,613 - - 7,613 285 LLD Zone #14 - 28,423 - - 28,423 286 LLD Zone #15 - 12,031 - - 12,031 287 LLD Zone #16 - 93,365 - - 93,365 299 LLD Zone #13 - 88,406 - - 88,406 Business Improvement Districts: 277 President's Plaza I - 404,830 - - 404,830 282 President's Plaza III - 51,014 - - 51,014 Business Assessment Districts: 289 BAD No. 1 - 118,599 - - 118,599 Housing: 870 Housing Set-Aside 490,202 6,300 600 - 497,102 871 Housing Authority 151,733 13,500,242 - 493,772 14,145,747 873 Housing Asset Fund - 168,650 675,000 - 843,650 Total Special Revenue Funds 2,359,540 53,661,307 14,617,697 1,261,472 71,900,016 Page 16 of 270 City of Palm Desert Citywide Budgeted Expenditures by Fund and Category FY 2024-25 Fund #Fund Name Personnel Operating Capital Transfers Out Total Capital Project Funds 400 Capital Project Reserve Fund - 1,000,000 8,528,612 - 9,528,612 420 Capital Project Drainage Facilities - 275,000 - - 275,000 425 Economic Development Capital Projects - 744,592 - - 744,592 430 Parks & Recreation Facilities Capital Projects - - - - - 436 Art in Public Places - 474,120 600,000 - 1,074,120 440 Signalization Capital Projects - - - - - 441 Golf Course Capital Projects - 1,175,000 - - 1,175,000 450 Building Maintenance Reserve - 250,000 3,175,000 - 3,425,000 451 SARDA Capital Projects & Properties - 500,000 12,150,000 - 12,650,000 452 Library Capital Projects - - 3,287,000 - 3,287,000 461 UP Capital Projects 2021-1 - - - - - 464 AD94-3 Merano - - - - - 466 Silver Spur Ranch - - - - - 467 Highlands Assessment District - - - - - 468 University Park CFD - - - - - 469 Section 29 Assessment 2004-2 - - - - - Total Capital Project Funds - 4,418,712 27,740,612 - 32,159,324 Debt Service Funds 314 AD Highlands - 120,665 - - 120,665 Total Debt Service Funds - 120,665 - - 120,665 Total Governmental Funds 26,823,391 101,873,996 45,192,834 13,251,796 187,142,017 Proprietary Funds Internal Service Funds 530 Equipment Replacement Fund - 970,000 2,686,783 - 3,656,783 577 Compensation Benefits Fund - 250,000 - - 250,000 Total Internal Service Funds - 1,220,000 2,686,783 - 3,906,783 Enterprise Funds - 510 Parkview Office Complex - 1,545,800 5,830,000 400,000 7,775,800 520 Desert Willow Golf Course - 10,728,726 1,949,981 - 12,678,707 521 Palm Desert Recreational Facilities (PDRFC)- 5,034,020 - - 5,034,020 Total Enterprise Funds - 17,308,546 7,779,981 400,000 25,488,527 Total Proprietary Funds - 18,528,546 10,466,764 400,000 29,395,310 Total Citywide Appropriations 26,823,391 120,402,542 55,659,598 13,651,796 216,537,327 Fiduciary Funds Custodial Funds 303 AD 84-1 - - - - - 304 AD 87-1 - 188,669 - - 188,669 306 AD 92-1 - 121,231 - - 121,231 307 AD 91-4 Bighorn - - - - - 308 AD 94-2 Sunterrace/Varner - 101,978 - - 101,978 309 AD 94-3 Merano - - - - - 311 AD 98-1 Canyons of Bighorn - - - - - 312 AD 01-1 Silver Spur - 13,800 - 162,559 176,359 315 AD Section 29 - 1,435,900 - - 1,435,900 351 AD 91-1 Indian Ridge - 1,173,458 - - 1,173,458 353 AD CFD University Park - 965,850 - - 965,850 354 AD CFD University Park 2021 - 1,785,850 - - 1,785,850 391 Palm Desert Finance Authority - 162,559 - - 162,559 576 Retiree Health Benefits - 1,468,064 - - 1,468,064 Total Custodial Funds - 7,417,359 - 162,559 7,579,918 Total Fiduciary Funds - 7,417,359 - 162,559 7,579,918 Total All Funds 26,823,391 127,819,901 55,659,598 13,814,355 224,117,245 Page 17 of 270 City of Palm Desert Historical Citywide Revenues FY 2024-25 Fund #Fund Name FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 Governmental Funds Actuals Actuals Budgeted Proposed 110 General Fund 81,008,709 85,400,986 75,554,467 83,222,879 Total General Fund 81,008,709 85,400,986 75,554,467 83,222,879 Special Revenue Funds 210 Traffic Safety 2,099 5,247 7,472 3,000 211 Gas Tax 3,087,058 2,353,181 2,507,737 2,894,234 213 Measure A 6,477,124 3,811,578 4,398,556 4,203,600 214 Housing Mitigation Fee 93,322 20,305 211,597 281,418 220 CDBG Block Grant 749,280 42,599 352,646 1,351,359 225 Permanent Local Housing Alloc.- 171,306 271,398 960,899 226 Opioid Settlement Funds - - 2,488 51,098 228 Child Care Program 69,956 24,625 95,204 236,279 229 Public Safety 136,265 54,321 387,337 177,000 230 Prop A. Fire Tax 17,564,287 19,168,304 20,687,723 23,726,540 231 New Construction Tax 5,268,131 1,974,162 570,927 714,002 232 Drainage Facility 63,139 32,862 159,211 103,500 233 Park and Recreation 13,867 109,566 130,392 245,800 234 Signalization 19,439 2,259 86,785 39,300 235 Fire Facility Fund 48,601 106,697 346,837 175,800 236 Waste Recyling Fees 448,603 412,375 516,037 811,900 237 Energy Independence 188,026 130,008 100,263 176,500 238 Air Quality Management 69,242 50,629 86,204 66,180 242 Aquatic Center 1,351,486 2,075,804 2,632,570 3,625,000 243 Cannabis Compliance 3,680,073 3,386,460 2,017,146 957,853 252 Library Operations - - - 2,400,000 271 El Paseo Assessment District 216,752 248,823 272,891 250,000 Landscape & Lighting Districts: 276 LLD Zone #2 140,739 124,735 141,185 164,642 278 LLD Zone #3 10,841 11,145 11,444 10,988 272 LLD Zone #4 5,591 5,667 5,794 5,930 273 LLD Zone #5 32,892 24,699 25,864 24,947 275 LLD Zone #6 92,830 97,346 102,721 101,304 279 LLD Zone #7 5,983 6,052 6,285 5,776 280 LLD Zone #8 11,796 12,067 12,129 11,655 281 LLD Zone #9 21,059 21,353 22,228 21,000 283 LLD Zone #11 4,502 4,531 4,752 4,324 285 LLD Zone #14 20,533 20,639 23,301 21,582 286 LLD Zone #15 8,321 8,224 8,726 7,973 287 LLD Zone #16 43,499 42,575 51,364 39,331 299 LLD Zone #13 65,008 62,959 63,100 72,325 Business Improvement Districts: 277 President's Plaza I 273,231 265,520 459,679 398,935 282 President's Plaza III 50,620 47,148 49,471 48,062 Business Assessment Districts: 289 BAD No. 1 272,940 266,949 316,070 385,910 Housing: 870 Housing Set-Aside 243,032 1,595,356 415,990 493,772 871 Housing Authority 7,544,869 7,900,372 9,422,891 9,733,631 873 Housing Asset Fund 257,694 160,354 1,887,546 280,600 Total Special Revenue Funds 48,652,730 44,858,802 48,871,961 55,283,949 Page 18 of 270 City of Palm Desert Historical Citywide Revenues FY 2024-25 Fund #Fund Name FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 Capital Project Funds 400 Capital Project Reserve Fund 702,406 958,153 14,540,891 335,000 420 Capital Project Drainage Facilities 4,393 (28,330) 66,253 73,700 425 Economic Development Capital Projects 1,177,097 3,403,948 171,621 141,243 430 Parks & Recreation Facilities Capital Projects 268 (438) 351 400 436 Art in Public Places 241,522 405,744 620,385 546,065 440 Signalization Capital Projects 238 (1,508) 3,721 4,300 441 Golf Course Capital Projects 2,423,532 2,383,808 3,004,838 3,009,265 450 Building Maintenance Reserve 5,888 62,914 1,257,377 102,150 451 SARDA Capital Projects & Properties 20,501 2,762,738 4,003,739 250,000 452 Library Capital Projects - - - - 461 Univ. Park Capital Projects 2021-1 - 1,974,728 - - 464 AD94-3 Merano 49 - - - 466 Silver Spur Ranch - - - - 467 Highlands Assessment District - - - - 468 University Park CFD 9,226 (7,572) - - 469 Section 29 Assessment 2004-2 - - - - Total Capital Project Funds 4,585,120 11,914,186 23,669,176 4,462,123 Debt Service Funds 314 AD Highlands 134,446 140,722 131,485 122,991 Total Debt Service Funds 134,446 140,722 131,485 122,991 Total Governmental Funds 134,381,005 142,314,696 148,227,089 143,091,942 Proprietary Funds Internal Service Funds 530 Equipment Replacement Fund 1,604,869 (85,315) 1,155,472 242,000 577 Compensation Benefits Fund 329,618 277,164 178,024 613,300 Total Internal Service Funds 1,934,487 191,849 1,333,496 855,300 Enterprise Funds 510 Parkview Office Complex 1,309,846 1,235,826 1,804,824 1,298,000 520 Desert Willow Golf Course 9,507,547 11,399,208 12,635,153 12,595,470 521 Palm Desert Recreational Facilities (PDRFC)2,181,902 3,975,953 4,875,792 4,780,039 Total Enterprise Funds 12,999,295 16,610,987 19,315,769 18,673,509 Total Proprietary Funds 14,933,782 16,802,836 20,649,265 19,528,809 Total Citywide 149,314,787 159,117,532 168,876,354 162,620,751 Fiduciary Funds Custodial Funds 303 AD 84-1 - (12,792) 8,698 - 304 AD 87-1 - (4,900) 3,086 - 306 AD 92-1 - (2,916) 1,983 - 307 AD 91-4 Bighorn - (7,814) 5,313 - 308 AD 94-2 Sunterrace/Varner 731 (1,915) 3,467 - 309 AD 94-3 Merano 5,917 465 2,705 2,200 311 AD 98-1 Canyons of Bighorn 599 (1,568) 2,840 3,300 312 AD 01-1 Silver Spur 179,599 174,225 184,161 176,263 315 AD Section 29 1,841,456 19,800,694 1,473,779 1,464,700 351 AD 91-1 Indian Ridge 8,402 (21,960) 39,889 22,100 353 AD CFD University Park 2,596,910 6,308,154 511,870 507,400 354 AD CFD University Park 2021 - 14,868,050 939,177 925,675 391 Palm Desert Finance Authority 161,472 161,056 144,900 162,559 576 Retiree Health Benefits 930,070 975,133 907,364 573,324 Total Custodial Funds 5,725,156 42,233,912 4,229,232 3,837,521 Total Fiduciary Funds 5,725,156 42,233,912 4,229,232 3,837,521 Total All Funds 155,039,943 201,351,444 173,105,586 166,458,272 Page 19 of 270 City of Palm Desert Historical Citywide Expenditures FY 2024-25 Fund #Fund Name FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 Governmental Funds Actuals Actuals Budgeted Proposed 110 General Fund 61,476,332 84,564,165 76,235,284 82,962,012 Total General Fund 61,476,332 84,564,165 76,235,284 82,962,012 Special Revenue Funds 210 Traffic Safety 2,500 4,700 2,700 2,700 211 Gas Tax 2,053,708 2,853,402 2,205,000 1,860,000 213 Measure A 4,147,913 4,618,621 14,159,925 19,010,000 214 Housing Mitigation Fee 49,048 602,802 404,500 409,135 220 CDBG Block Grant 225,573 186,869 393,904 1,021,815 225 Permanent Local Housing Alloc.171,306 266,263 250,000 460,000 226 Opioid Settlement Funds - - - 101,000 228 Child Care Program 900,000 - - - 229 Public Safety 53,024 382,311 234,000 35,000 230 Prop A. Fire Tax 15,032,830 17,631,403 24,803,162 24,049,138 231 New Construction Tax 1,600,466 444,430 500,000 - 232 Drainage Facility - 2,400 263,138 263,138 233 Park and Recreation - 208,754 - - 234 Signalization - - 235,075 - 235 Fire Facility Fund - 134,222 645,600 - 236 Waste Recyling Fees 344,161 289,792 516,180 753,000 237 Energy Independence 435,569 166,645 228,480 192,145 238 Air Quality Management 62,891 68,751 78,830 89,830 242 Aquatic Center 2,321,144 2,727,888 3,890,250 3,601,500 243 Cannabis Compliance 3,712,687 2,136,981 1,200,000 500,000 252 Library Operations - - - 2,579,085 271 El Paseo Assessment District 239,518 282,161 250,000 275,000 Landscape & Lighting Districts: 276 LLD Zone #2 119,901 142,303 140,240 155,584 278 LLD Zone #3 10,702 10,244 11,838 13,931 272 LLD Zone #4 5,040 3,104 3,990 5,780 273 LLD Zone #5 28,696 19,894 33,032 39,900 275 LLD Zone #6 117,142 89,196 120,124 146,912 279 LLD Zone #7 5,817 4,858 6,191 7,810 280 LLD Zone #8 3,864 3,452 5,083 6,987 281 LLD Zone #9 24,453 19,845 28,509 29,846 283 LLD Zone #11 5,417 4,967 5,878 7,613 285 LLD Zone #14 23,685 31,555 25,849 28,423 286 LLD Zone #15 9,051 8,463 9,692 12,031 287 LLD Zone #16 42,390 51,036 86,640 93,365 299 LLD Zone #13 63,896 39,808 80,530 88,406 Business Improvement Districts: 277 President's Plaza I 207,090 292,442 400,533 404,830 282 President's Plaza III 29,596 29,593 39,009 51,014 Business Assessment Districts: 289 BAD No. 1 18,300 165,424 822,606 118,599 Housing: 870 Housing Set-Aside 245,705 415,990 504,922 497,102 871 Housing Authority 8,120,444 9,290,515 11,710,199 14,145,747 873 Housing Asset Fund 175,951 475,944 743,650 843,650 Total Special Revenue Funds 40,609,475 44,107,029 65,039,259 71,900,016 Page 20 of 270 City of Palm Desert Historical Citywide Expenditures FY 2024-25 Fund #Fund Name FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 Capital Project Funds 400 Capital Project Reserve Fund 2,259,227 11,043,518 9,280,578 9,528,612 420 Capital Project Drainage Facilities 18,910 306,143 3,200,000 275,000 425 Economic Development Capital Projects 3,047,498 487,069 492,952 744,592 430 Parks & Recreation Facilities Capital Projects 14,268 - - - 436 Art in Public Places 301,286 727,477 694,370 1,074,120 440 Signalization Capital Projects - - - - 441 Golf Course Capital Projects 464,565 889,835 1,850,000 1,175,000 450 Building Maintenance Reserve 345,989 1,896,389 1,850,000 3,425,000 452 Library Capital Projects - - - 3,287,000 451 SARDA Capital Projects & Properties 9,619,536 985,240 400,000 12,650,000 461 Univ. Park Capital Projects 2021-1 1,974,726 - - - 464 AD94-3 Merano - - - - 466 Silver Spur Ranch - - - - 467 Highlands Assessment District - - - - 468 University Park CFD 1,918,744 - - - 469 Section 29 Assessment 2004-2 - - - - Total Capital Project Funds 19,964,750 16,335,672 17,767,900 32,159,324 Debt Service Funds 314 AD Highlands 120,276 106,124 119,393 120,665 Total Debt Service Funds 120,276 106,124 119,393 120,665 Total Governmental Funds 122,170,834 145,112,990 159,161,836 187,142,017 Proprietary Funds Internal Service Funds 530 Equipment Replacement Fund 1,221,745 1,153,328 2,173,562 3,656,783 577 Compensation Benefits Fund 327,131 425,084 250,000 250,000 Total Internal Service Funds 1,548,876 1,578,413 2,423,562 3,906,783 Enterprise Funds 510 Parkview Office Complex 951,353 1,409,322 4,113,300 7,775,800 520 Desert Willow Golf Course 9,910,814 11,073,129 11,056,646 12,678,707 521 Palm Desert Recreational Facilities (PDRFC)3,875,354 4,939,880 4,706,266 5,034,020 Total Enterprise Funds 14,737,521 17,422,331 19,876,212 25,488,527 Total Proprietary Funds 16,286,397 19,000,744 22,299,774 29,395,310 Total Citywide 138,457,230 164,113,734 181,461,610 216,537,327 Fiduciary Funds Custodial Funds 303 AD 84-1 - 534,000 - - 304 AD 87-1 - - 188,669 188,669 306 AD 92-1 - - - 121,231 307 AD 91-4 Bighorn - - - - 308 AD 94-2 Sunterrace/Varner - - - 101,978 309 AD 94-3 Merano 1,375 - - - 311 AD 98-1 Canyons of Bighorn - - - - 312 AD 01-1 Silver Spur 175,413 153,904 167,563 176,359 315 AD Section 29 21,238,242 1,349,508 1,481,900 1,435,900 351 AD 91-1 Indian Ridge - - - 1,173,458 353 AD CFD University Park 11,317,280 456,647 507,050 965,850 354 AD CFD University Park 2021 13,448,240 825,344 917,575 1,785,850 391 Palm Desert Finance Authority 160,719 154,669 153,763 162,559 576 Retiree Health Benefits 1,001,688 834,654 752,574 1,468,064 Total Custodial Funds 47,342,957 4,308,725 4,169,094 7,579,918 Total Fiduciary Funds 47,342,957 4,308,725 4,169,094 7,579,918 Total All Funds 185,800,187 168,422,459 185,630,704 224,117,245 Page 21 of 270 Special Revenue Funds Detail Schedules Traffic Safety 210 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 191 2,938 5,710 5,710 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (87) 87 - - Transfers In - - - - Other Revenues 5,334 7,385 2,700 3,000 Total Revenues 5,247 7,472 2,700 3,000 Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out 2,500 4,700 2,700 2,700 Total Expenditures 2,500 4,700 2,700 2,700 Ending Fund Balance 2,938 5,710 5,710 6,010 Gas Tax 211 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 4,869,695 5,169,168 4,823,503 5,349,064 Revenues Taxes 2,324,252 2,421,661 2,716,001 2,700,834 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 28,929 86,076 14,560 193,400 Transfers In - - - - Other Revenues - - - - Total Revenues 2,353,181 2,507,737 2,730,561 2,894,234 Expenditures Personnel - - - - Operating 2,053,708 2,853,402 2,205,000 1,860,000 Capital - - - - Transfers Out - - - - Total Expenditures 2,053,708 2,853,402 2,205,000 1,860,000 Ending Fund Balance 5,169,168 4,823,503 5,349,064 6,383,298 Page 22 of 270 Special Revenue Funds Detail Schedules Measure A 213 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 22,154,785 21,818,450 21,598,386 17,514,461 Revenues Taxes 3,483,227 3,562,513 3,263,000 3,328,000 Permits & Fees - - - - Intergovernmental 268,057 97,960 50,000 - Charges for Services - - - - Use of Money & Property (292,441) 738,083 100,000 875,600 Transfers In - - - - Other Revenues 352,735 - 1,663,000 - Total Revenues 3,811,578 4,398,556 5,076,000 4,203,600 Expenditures Personnel - - - - Operating 480,908 3,171,819 2,950,000 7,800,000 Capital 3,667,004 1,446,802 11,209,925 11,210,000 Transfers Out - - - - Total Expenditures 4,147,913 4,618,621 14,159,925 19,010,000 Ending Fund Balance 21,818,450 21,598,386 17,514,461 2,708,061 Housing Mitigation Fee 214 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 3,575,892 3,547,149 3,155,945 2,823,445 Revenues Taxes 27,247 55,521 64,000 149,118 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (36,942) 126,076 8,000 132,300 Transfers In - - - - Other Revenues 30,000 30,000 - - Total Revenues 20,305 211,597 72,000 281,418 Expenditures Personnel - - - - Operating 49,048 602,802 404,500 409,135 Capital - - - - Transfers Out - - - - Total Expenditures 49,048 602,802 404,500 409,135 Ending Fund Balance 3,547,149 3,155,945 2,823,445 2,695,728 Page 23 of 270 Special Revenue Funds Detail Schedules Community Development Block Grant (CDBG)220 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 56,360 (126,615) 39,162 64,021 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental 42,492 352,646 418,663 1,351,359 Charges for Services - - - - Use of Money & Property 107 - 100 - Transfers In - - - - Other Revenues - - - - Total Revenues 42,599 352,646 418,763 1,351,359 Expenditures Personnel - - - - Operating 225,573 186,869 393,904 728,686 Capital - - - 293,129 Transfers Out - - - - Total Expenditures 225,573 186,869 393,904 1,021,815 Ending Fund Balance (126,615) 39,162 64,021 393,565 Permanent Local Housing Allocation Grant (PLHA)225 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance - - 5,135 5,135 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental 171,306 266,263 250,000 960,899 Charges for Services - - - - Use of Money & Property - 5,135 - - Transfers In - - - - Other Revenues - - - - Total Revenues 171,306 271,398 250,000 960,899 Expenditures Personnel - - - - Operating - - - 195,000 Capital - - - - Transfers Out 171,306 266,263 250,000 265,000 Total Expenditures 171,306 266,263 250,000 460,000 Ending Fund Balance - 5,135 5,135 506,034 Page 24 of 270 Special Revenue Funds Detail Schedules Opioid Settlement Funds 226 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance - - 2,488 2,488 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - 2,488 - - Transfers In - - - - Other Revenues - - - 51,098 Total Revenues - 2,488 - 51,098 Expenditures Personnel - - - - Operating - - - 101,000 Capital - - - - Transfers Out - - - - Total Expenditures - - - 101,000 Ending Fund Balance - 2,488 2,488 (47,414) Child Care Program 228 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 1,549,239 673,864 769,068 863,068 Revenues Taxes 32,945 71,412 90,000 207,779 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (8,320) 23,792 4,000 28,500 Transfers In - - - - Other Revenues - - - - Total Revenues 24,625 95,204 94,000 236,279 Expenditures Personnel - - - - Operating - - - - Capital 900,000 - - - Transfers Out - - - - Total Expenditures 900,000 - - - Ending Fund Balance 673,864 769,068 863,068 1,099,347 Page 25 of 270 Special Revenue Funds Detail Schedules Public Safety Police Grants 229 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 13,299 14,596 19,622 (13,878) Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - 382,311 200,000 - Charges for Services - - - - Use of Money & Property 1,297 5,026 500 12,000 Transfers In - - - - Other Revenues 53,024 - - 165,000 Total Revenues 54,321 387,337 200,500 177,000 Expenditures Personnel - - - - Operating 53,024 382,311 234,000 35,000 Capital - - - - Transfers Out - - - - Total Expenditures 53,024 382,311 234,000 35,000 Ending Fund Balance 14,596 19,622 (13,878) 128,122 Prop. A Fire Tax 230 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 8,546,838 12,682,313 15,738,632 11,224,712 Revenues Taxes 11,045,578 11,307,829 11,569,242 13,876,540 Permits & Fees 2,869,447 3,100,323 2,900,000 2,900,000 Intergovernmental - - - Charges for Services - - Use of Money & Property 42,142 222,045 20,000 500,000 Transfers In 4,000,000 4,600,000 4,600,000 5,000,000 Other Revenues 1,211,137 1,457,526 1,200,000 1,450,000 Total Revenues 19,168,304 20,687,723 20,289,242 23,726,540 Expenditures Personnel - - - - Operating 15,017,226 16,970,961 20,343,162 22,239,138 Capital 15,603 660,442 4,460,000 1,810,000 Transfers Out - - - - Total Expenditures 15,032,830 17,631,403 24,803,162 24,049,138 Ending Fund Balance 12,682,313 15,738,632 11,224,712 10,902,114 Page 26 of 270 Special Revenue Funds Detail Schedules New Construction Tax 231 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 1,078,652 1,452,349 1,578,846 5,225,953 Revenues Taxes 326,092 518,442 414,200 650,302 Permits & Fees - - - Intergovernmental 1,681,840 - 3,724,907 - Charges for Services - - - - Use of Money & Property (33,770) 52,485 8,000 63,700 Transfers In - - - - Other Revenues - - - - Total Revenues 1,974,162 570,927 4,147,107 714,002 Expenditures Personnel - - - - Operating - - - - Capital 1,600,466 444,430 500,000 - Transfers Out - - - - Total Expenditures 1,600,466 444,430 500,000 - Ending Fund Balance 1,452,349 1,578,846 5,225,953 5,939,955 Drainage Facility 232 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 707,674 740,536 897,347 706,709 Revenues Taxes 43,295 132,022 70,000 70,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (10,433) 27,189 2,500 33,500 Transfers In - - - - Other Revenues - - - - Total Revenues 32,862 159,211 72,500 103,500 Expenditures Personnel - - - - Operating - - - - Capital - 2,400 263,138 263,138 Transfers Out - - - - Total Expenditures - 2,400 263,138 263,138 Ending Fund Balance 740,536 897,347 706,709 547,071 Page 27 of 270 Special Revenue Funds Detail Schedules Park & Recreation Facilities 233 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 1,599,065 1,708,631 1,630,269 1,808,269 Revenues Taxes 133,411 70,597 175,000 175,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (23,845) 59,795 3,000 70,800 Transfers In - - - - Other Revenues - - - - Total Revenues 109,566 130,392 178,000 245,800 Expenditures Personnel - - - - Operating - - - - Capital - 208,754 - - Transfers Out - - - - Total Expenditures - 208,754 - - Ending Fund Balance 1,708,631 1,630,269 1,808,269 2,054,069 Traffic Signals 234 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 436,491 438,750 525,535 310,960 Revenues Taxes 8,400 70,931 20,000 20,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (6,141) 15,854 500 19,300 Transfers In - - - - Other Revenues - - - - Total Revenues 2,259 86,785 20,500 39,300 Expenditures Personnel - - - - Operating - - - - Capital - - 235,075 - Transfers Out - - - - Total Expenditures - - 235,075 - Ending Fund Balance 438,750 525,535 310,960 350,260 Page 28 of 270 Special Revenue Funds Detail Schedules Fire Facilities 235 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 1,261,388 1,368,085 1,580,700 1,058,200 Revenues Taxes 125,925 297,648 116,100 116,100 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (19,228) 49,189 7,000 59,700 Transfers In - - - - Other Revenues - - - - Total Revenues 106,697 346,837 123,100 175,800 Expenditures Personnel - - - - Operating - - - - Capital - 134,222 645,600 - Transfers Out - - - - Total Expenditures - 134,222 645,600 - Ending Fund Balance 1,368,085 1,580,700 1,058,200 1,234,000 Recycling Fund 236 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 2,859,734 2,927,948 3,154,193 3,137,143 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental 454,886 412,066 484,130 690,000 Charges for Services - - - - Use of Money & Property (42,511) 103,944 15,000 121,900 Transfers In - - - - Other Revenues - 27 - - Total Revenues 412,375 516,037 499,130 811,900 Expenditures Personnel - - - - Operating 344,161 289,792 516,180 753,000 Capital - - - - Transfers Out - - - - Total Expenditures 344,161 289,792 516,180 753,000 Ending Fund Balance 2,927,948 3,154,193 3,137,143 3,196,043 Page 29 of 270 Special Revenue Funds Detail Schedules Energy Independence Loan Program 237 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 2,197,246 1,891,685 1,825,303 1,901,823 Revenues Taxes 116,866 71,522 300,000 115,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 13,142 28,741 5,000 61,500 Transfers In - - - - Other Revenues - - - - Total Revenues 130,008 100,263 305,000 176,500 Expenditures Personnel - - - - Operating 435,569 166,645 228,480 192,145 Capital - - - - Transfers Out - - - - Total Expenditures 435,569 166,645 228,480 192,145 Ending Fund Balance 1,891,685 1,825,303 1,901,823 1,886,178 Air Quality Management AB2766 238 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 27,100 14,837 32,291 26,911 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental 51,351 84,901 73,400 65,000 Charges for Services - - - - Use of Money & Property (722) 1,303 50 1,180 Transfers In - - - - Other Revenues - - - - Total Revenues 50,629 86,204 73,450 66,180 Expenditures Personnel - - - - Operating 61,670 64,689 63,000 74,000 Capital 1,222 4,061 15,830 15,830 Transfers Out - - - - Total Expenditures 62,891 68,751 78,830 89,830 Ending Fund Balance 14,837 32,291 26,911 3,261 Page 30 of 270 Special Revenue Funds Detail Schedules Aquatic Center 242 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 2,241,598 1,996,259 1,900,941 1,650,941 Revenues Taxes - - - Permits & Fees 389,573 410,344 359,000 359,000 Intergovernmental - - Charges for Services 227,097 240,030 190,000 190,000 Use of Money & Property 8,074 17,601 16,000 39,500 Transfers In 1,400,500 1,890,294 2,976,250 2,937,500 Other Revenues 50,560 74,301 99,000 99,000 Total Revenues 2,075,804 2,632,570 3,640,250 3,625,000 Expenditures Personnel - - - - Operating 2,053,385 2,221,231 2,640,250 3,251,500 Capital 267,759 506,656 1,250,000 350,000 Transfers Out - - - - Total Expenditures 2,321,144 2,727,888 3,890,250 3,601,500 Ending Fund Balance 1,996,259 1,900,941 1,650,941 1,674,441 Cannabis Compliance 243 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 900,231 574,004 454,169 464,169 Revenues Taxes 3,386,460 2,017,146 1,210,000 957,853 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 3,386,460 2,017,146 1,210,000 957,853 Expenditures Personnel - - - - Operating 212,687 19 - - Capital - - - - Transfers Out 3,500,000 2,136,962 1,200,000 500,000 Total Expenditures 3,712,687 2,136,981 1,200,000 500,000 Ending Fund Balance 574,004 454,169 464,169 922,022 Page 31 of 270 Special Revenue Funds Detail Schedules Library Services 252 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance - - - 200,000 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - 2,400,000 Other Revenues - - - - Total Revenues - - - 2,400,000 Expenditures Personnel - - - 1,717,605 Operating - - - 861,480 Capital - - - - Transfers Out - - - - Total Expenditures - - - 2,579,085 Ending Fund Balance - - 200,000 20,915 El Paseo Assessment District 271 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 87,574 96,880 87,610 87,610 Revenues Taxes 248,485 271,431 250,000 250,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 338 1,460 - - Transfers In - - - - Other Revenues - - - - Total Revenues 248,823 272,891 250,000 250,000 Expenditures Personnel - - - - Operating 239,518 282,161 250,000 275,000 Capital - - - - Transfers Out - - - - Total Expenditures 239,518 282,161 250,000 275,000 Ending Fund Balance 96,880 87,610 87,610 62,610 Page 32 of 270 Landscape Lighting Districts Detail Schedules Canyon Cove - Zone 2 (4374)2764374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 605 5,439 4,321 (19,277) Revenues Taxes 27,220 27,878 28,335 28,335 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In 97,515 113,307 88,307 136,307 Other Revenues - - - - Total Revenues 124,735 141,185 116,642 164,642 Expenditures Personnel - - - - Operating 119,901 142,303 140,240 155,584 Capital - - - - Transfers Out - - - - Total Expenditures 119,901 142,303 140,240 155,584 Ending Fund Balance 5,439 4,321 (19,277) (10,219) Vineyards - Zone 3 (4374)2784374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (1,015) (572) 628 (222) Revenues Taxes 10,972 10,894 10,988 10,988 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 173 550 - - Transfers In - - - - Other Revenues - - - - Total Revenues 11,145 11,444 10,988 10,988 Expenditures Personnel - - - - Operating 10,702 10,244 11,838 13,931 Capital - - - - Transfers Out - - - - Total Expenditures 10,702 10,244 11,838 13,931 Ending Fund Balance (572) 628 (222) (3,165) Page 33 of 270 Landscape Lighting Districts Detail Schedules Parkview Estates - Zone 4 (4374)2724374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 117 745 3,435 5,375 Revenues Taxes 5,163 5,355 5,491 5,491 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In 504 439 439 439 Other Revenues - - - - Total Revenues 5,667 5,794 5,930 5,930 Expenditures Personnel - - - - Operating 5,040 3,104 3,990 5,780 Capital - - - - Transfers Out - - - - Total Expenditures 5,040 3,104 3,990 5,780 Ending Fund Balance 745 3,435 5,375 5,525 Desert Mirage - Zone 5 DM (4680)2734680 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 7,996 6,917 10,742 4,340 Revenues Taxes 12,304 12,322 12,209 12,209 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 325 1,034 - - Transfers In 2,418 2,750 2,750 - Other Revenues - - - - Total Revenues 15,047 16,106 14,959 12,209 Expenditures Personnel - - - - Operating 16,126 12,281 21,361 25,432 Capital - - - - Transfers Out - - - - Total Expenditures 16,126 12,281 21,361 25,432 Ending Fund Balance 6,917 10,742 4,340 (8,883) Page 34 of 270 Landscape Lighting Districts Detail Schedules Sandcastles - Zone 5 SC (4681)2734681 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (562) (869) (407) 78 Revenues Taxes 2,126 2,126 2,255 2,255 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - 2,750 Other Revenues - - - - Total Revenues 2,126 2,126 2,255 5,005 Expenditures Personnel - - - - Operating 2,432 1,664 1,770 3,316 Capital - - - - Transfers Out - - - - Total Expenditures 2,432 1,664 1,770 3,316 Ending Fund Balance (869) (407) 78 1,767 Primrose II - Zone 5 PR (4682)2734682 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (264) (2,876) (1,194) (3,362) Revenues Taxes 7,526 7,632 7,733 7,733 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 7,526 7,632 7,733 7,733 Expenditures Personnel - - - - Operating 10,138 5,950 9,901 11,152 Capital - - - - Transfers Out - - - - Total Expenditures 10,138 5,950 9,901 11,152 Ending Fund Balance (2,876) (1,194) (3,362) (6,781) Page 35 of 270 Landscape Lighting Districts Detail Schedules Monterey Meadows - Zone 6 MM (4680)2754680 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (4,727) (1,714) 3,504 11,841 Revenues Taxes 4,971 5,003 5,105 5,105 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 1,023 3,016 - - Transfers In 6,484 9,651 9,651 - Other Revenues - - - - Total Revenues 12,478 17,670 14,756 5,105 Expenditures Personnel - - - - Operating 9,464 12,452 6,419 8,656 Capital - - - - Transfers Out - - - - Total Expenditures 9,464 12,452 6,419 8,656 Ending Fund Balance (1,714) 3,504 11,841 8,290 Hovley Glen - Zone 6 HG (4681)2754681 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (5,537) (13,769) (16,172) (22,414) Revenues Taxes 6,211 6,455 6,549 - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 6,211 6,455 6,549 - Expenditures Personnel - - - - Operating 14,442 8,858 12,791 14,401 Capital - - - - Transfers Out - - - - Total Expenditures 14,442 8,858 12,791 14,401 Ending Fund Balance (13,769) (16,172) (22,414) (36,815) Page 36 of 270 Landscape Lighting Districts Detail Schedules Hovley Estates - Zone 6 HE (4682)2754682 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (1,902) (597)1,224 1,885 Revenues Taxes 6,995 6,995 7,088 13,637 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 6,995 6,995 7,088 13,637 Expenditures Personnel - - - - Operating 5,690 5,174 6,427 8,614 Capital - - - - Transfers Out - - - - Total Expenditures 5,690 5,174 6,427 8,614 Ending Fund Balance (597)1,224 1,885 6,908 Sonata I - Zone 6 S1 (4683)2754683 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (9,477) (16,921) (17,494) (20,895) Revenues Taxes 7,293 7,514 7,607 7,607 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 7,293 7,514 7,607 7,607 Expenditures Personnel - - - - Operating 14,737 8,087 11,008 12,870 Capital - - - - Transfers Out - - - - Total Expenditures 14,737 8,087 11,008 12,870 Ending Fund Balance (16,921) (17,494) (20,895) (26,158) Page 37 of 270 Landscape Lighting Districts Detail Schedules Sonata II - Zone 6 S2 (4684)2754684 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (6,703) (7,848) (3,983) (5,887) Revenues Taxes 13,674 14,387 14,484 14,664 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 13,674 14,387 14,484 14,664 Expenditures Personnel - - - - Operating 14,818 10,522 16,388 21,323 Capital - - - - Transfers Out - - - - Total Expenditures 14,818 10,522 16,388 21,323 Ending Fund Balance (7,848) (3,983) (5,887) (12,546) Hovley Collection - Zone 6 HC (4685)2754685 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (1,842) (4,803) (4,800) (8,552) Revenues Taxes 6,754 6,867 7,061 7,061 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 6,754 6,867 7,061 7,061 Expenditures Personnel - - - - Operating 9,716 6,864 10,813 12,241 Capital - - - - Transfers Out - - - - Total Expenditures 9,716 6,864 10,813 12,241 Ending Fund Balance (4,803) (4,800) (8,552) (13,732) Page 38 of 270 Landscape Lighting Districts Detail Schedules La Paloma I - Zone 6 L1 (4686)2754686 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (3,170) (4,052) (5,140) (6,496) Revenues Taxes 5,027 5,027 5,120 5,120 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 5,027 5,027 5,120 5,120 Expenditures Personnel - - - - Operating 5,909 6,115 6,476 7,864 Capital - - - - Transfers Out - - - - Total Expenditures 5,909 6,115 6,476 7,864 Ending Fund Balance (4,052) (5,140) (6,496) (9,240) La Paloma II - Zone 6 L2 (4687)2754687 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (1,262) (1,273) (668) (1,858) Revenues Taxes 4,643 4,643 4,736 4,736 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 4,643 4,643 4,736 4,736 Expenditures Personnel - - - - Operating 4,654 4,038 5,926 7,464 Capital - - - - Transfers Out - - - - Total Expenditures 4,654 4,038 5,926 7,464 Ending Fund Balance (1,273) (668) (1,858) (4,586) Page 39 of 270 Landscape Lighting Districts Detail Schedules La Paloma III - Zone 6 L3 (4693)2754693 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (2,493) (3,542) (4,003) (5,694) Revenues Taxes 4,765 4,482 4,575 4,575 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 4,765 4,482 4,575 4,575 Expenditures Personnel - - - - Operating 5,814 4,944 6,266 7,953 Capital - - - - Transfers Out - - - - Total Expenditures 5,814 4,944 6,266 7,953 Ending Fund Balance (3,542) (4,003) (5,694) (9,072) Sandpiper Court - Zone 6 SP (4694)2754694 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (22) 795 2,348 1,249 Revenues Taxes 7,531 7,091 7,184 7,184 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 7,531 7,091 7,184 7,184 Expenditures Personnel - - - - Operating 6,715 5,538 8,283 9,742 Capital - - - - Transfers Out - - - - Total Expenditures 6,715 5,538 8,283 9,742 Ending Fund Balance 795 2,348 1,249 (1,309) Page 40 of 270 Landscape Lighting Districts Detail Schedules Sandpiper West - Zone 6 SW (4695)2754695 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (2,102) (3,532) (2,529) (4,793) Revenues Taxes 7,123 6,899 6,992 6,992 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 7,123 6,899 6,992 6,992 Expenditures Personnel - - - - Operating 8,553 5,896 9,256 10,507 Capital - - - - Transfers Out - - - - Total Expenditures 8,553 5,896 9,256 10,507 Ending Fund Balance (3,532) (2,529) (4,793) (8,308) Hovley Court West - Zone 6 HW (4696)2754696 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (3,296) (6,888) (5,927) (10,786) Revenues Taxes 5,299 5,299 5,392 5,392 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 5,299 5,299 5,392 5,392 Expenditures Personnel - - - - Operating 8,891 4,338 10,251 12,407 Capital - - - - Transfers Out - - - - Total Expenditures 8,891 4,338 10,251 12,407 Ending Fund Balance (6,888) (5,927) (10,786) (17,801) Page 41 of 270 Landscape Lighting Districts Detail Schedules Diamondback - Zone 6 DB (4643)2754643 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 7,741 8,240 10,308 9,845 Revenues Taxes 4,887 4,886 4,980 4,980 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - 9,651 Other Revenues - - - - Total Revenues 4,887 4,886 4,980 14,631 Expenditures Personnel - - - - Operating 4,388 2,818 5,443 7,020 Capital - - - - Transfers Out - - - - Total Expenditures 4,388 2,818 5,443 7,020 Ending Fund Balance 8,240 10,308 9,845 17,456 Palm Court - Zone 6 PC (4697)2754697 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 409 1,725 2,677 2,900 Revenues Taxes 4,666 4,506 4,600 4,600 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 4,666 4,506 4,600 4,600 Expenditures Personnel - - - - Operating 3,351 3,553 4,377 5,850 Capital - - - - Transfers Out - - - - Total Expenditures 3,351 3,553 4,377 5,850 Ending Fund Balance 1,725 2,677 2,900 1,650 Page 42 of 270 Landscape Lighting Districts Detail Schedules Waring Court - Zone 7 (4374)2794374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 1,237 1,472 2,898 2,483 Revenues Taxes 5,875 5,683 5,776 5,776 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 177 602 - - Transfers In - - - - Other Revenues - - - - Total Revenues 6,052 6,285 5,776 5,776 Expenditures Personnel - - - - Operating 5,817 4,858 6,191 7,810 Capital - - - - Transfers Out - - - - Total Expenditures 5,817 4,858 6,191 7,810 Ending Fund Balance 1,472 2,898 2,483 449 Palm Gate - Zone 8 (4374)2804374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 7,377 15,580 24,257 30,829 Revenues Taxes 11,940 11,554 11,655 11,655 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 127 575 - - Transfers In - - - - Other Revenues - - - - Total Revenues 12,067 12,129 11,655 11,655 Expenditures Personnel - - - - Operating 3,864 3,452 5,083 6,987 Capital - - - - Transfers Out - - - - Total Expenditures 3,864 3,452 5,083 6,987 Ending Fund Balance 15,580 24,257 30,829 35,497 Page 43 of 270 Landscape Lighting Districts Detail Schedules The Grove - Zone 9 (4374)2814374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (1,399) (4,499) (2,115) (9,624) Revenues Taxes 20,971 20,964 21,000 21,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 382 1,264 - - Transfers In - - - - Other Revenues - - - - Total Revenues 21,353 22,228 21,000 21,000 Expenditures Personnel - - - - Operating 24,453 19,845 28,509 29,846 Capital - - - - Transfers Out - - - - Total Expenditures 24,453 19,845 28,509 29,846 Ending Fund Balance (4,499) (2,115) (9,624) (18,470) Portola Place - Zone 11 (4374)2834374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (953)(1,839)(2,054) (3,608) Revenues Taxes 4,372 4,228 4,324 4,324 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 159 524 - - Transfers In - - - - Other Revenues - - - - Total Revenues 4,531 4,752 4,324 4,324 Expenditures Personnel - - - - Operating 5,417 4,967 5,878 7,613 Capital - - - - Transfers Out - - - - Total Expenditures 5,417 4,967 5,878 7,613 Ending Fund Balance (1,839) (2,054) (3,608) (6,897) Page 44 of 270 Landscape Lighting Districts Detail Schedules Palm Desert Country Club - Zone 13 (4374)2994374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 1,212 275 23,567 (56,963) Revenues Taxes 62,290 60,718 66,925 Permits & Fees - - - Intergovernmental - - - Charges for Services - - - Use of Money & Property 669 2,382 5,400 Transfers In - - - Other Revenues - - - Total Revenues 62,959 63,100 - 72,325 Expenditures Personnel - - - - Operating 63,896 39,808 80,530 88,406 Capital - - - - Transfers Out - - - - Total Expenditures 63,896 39,808 80,530 88,406 Ending Fund Balance 275 23,567 (56,963) (73,044) K&B at Palm Desert - Zone 14 (4374)2854374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (3,085) (6,131) (14,385) (18,652) Revenues Taxes 16,517 15,994 16,137 16,137 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 569 1,862 - - Transfers In 3,553 5,445 5,445 5,445 Other Revenues - - - - Total Revenues 20,639 23,301 21,582 21,582 Expenditures Personnel - - - - Operating 23,685 31,555 25,849 28,423 Capital - - - - Transfers Out - - - - Total Expenditures 23,685 31,555 25,849 28,423 Ending Fund Balance (6,131) (14,385) (18,652) (25,493) Page 45 of 270 Landscape Lighting Districts Detail Schedules Canyon Crest - Zone 15 (4374)2864374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 1,314 487 750 (969) Revenues Taxes 7,980 7,932 7,973 7,973 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 244 794 - - Transfers In - - - - Other Revenues - - - - Total Revenues 8,224 8,726 7,973 7,973 Expenditures Personnel - - - - Operating 9,051 8,463 9,692 12,031 Capital - - - - Transfers Out - - - - Total Expenditures 9,051 8,463 9,692 12,031 Ending Fund Balance 487 750 (969) (5,027) College View Estates II - Zone 16 CV2 (4374)2874374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (3,912) (1,824) (0) (5,315) Revenues Taxes 6,968 6,642 6,847 6,847 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 1,871 6,310 - - Transfers In 4,199 3,408 3,408 3,408 Other Revenues - - - - Total Revenues 13,038 16,360 10,255 10,255 Expenditures Personnel - - - - Operating 10,950 14,536 15,570 17,003 Capital - - - - Transfers Out - - - - Total Expenditures 10,950 14,536 15,570 17,003 Ending Fund Balance (1,824) (0) (5,315) (12,063) Page 46 of 270 Landscape Lighting Districts Detail Schedules Sundance West - Zone 16 SD (4681)2874681 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 894 1,862 3,066 (3,427) Revenues Taxes 7,099 6,877 6,976 6,976 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 7,099 6,877 6,976 6,976 Expenditures Personnel - - - - Operating 6,131 5,672 13,469 15,610 Capital - - - - Transfers Out - - - - Total Expenditures 6,131 5,672 13,469 15,610 Ending Fund Balance 1,862 3,066 (3,427) (12,061) College View Estates I - Zone 16 CV1 (4684)2874684 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (1,787) (851) (2,095) (10,608) Revenues Taxes 7,590 7,357 7,455 7,455 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 7,590 7,357 7,455 7,455 Expenditures Personnel - - - - Operating 6,654 8,601 15,968 16,801 Capital - - - - Transfers Out - - - - Total Expenditures 6,654 8,601 15,968 16,801 Ending Fund Balance (851) (2,095) (10,608) (19,954) Page 47 of 270 Landscape Lighting Districts Detail Schedules Petunia I - Zone 16 P1 (4682)2874682 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 3,582 3,583 9,911 2,517 Revenues Taxes 6,281 6,077 6,175 6,175 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - 6,408 - - Other Revenues - - - - Total Revenues 6,281 12,485 6,175 6,175 Expenditures Personnel - - - - Operating 6,280 6,157 13,569 13,675 Capital - - - - Transfers Out - - - - Total Expenditures 6,280 6,157 13,569 13,675 Ending Fund Balance 3,583 9,911 2,517 (4,983) Sundance East - Zone 16 SE (4683)2874683 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (938)(553)(4,945) (13,228) Revenues Taxes 4,488 4,346 4,438 4,438 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 4,488 4,346 4,438 4,438 Expenditures Personnel - - - - Operating 4,103 8,738 12,721 13,942 Capital - - - - Transfers Out - - - - Total Expenditures 4,103 8,738 12,721 13,942 Ending Fund Balance (553)(4,945)(13,228) (22,732) Page 48 of 270 Landscape Lighting Districts Detail Schedules The Boulders - Zone 15 BD (4680)2874680 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (2,017) (6,210) (9,604) (20,915) Revenues Taxes 4,079 3,939 4,032 4,032 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 4,079 3,939 4,032 4,032 Expenditures Personnel - - - - Operating 8,272 7,332 15,343 16,334 Capital - - - - Transfers Out - - - - Total Expenditures 8,272 7,332 15,343 16,334 Ending Fund Balance (6,210) (9,604) (20,915) (33,217) President's Plaza I 2774373 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 53,046 111,476 278,714 (121,819) Revenues Taxes 264,780 381,905 398,935 Permits & Fees - - - Intergovernmental - - - Charges for Services - - - Use of Money & Property 740 3,674 - Transfers In - 74,100 - Other Revenues - - - Total Revenues 265,520 459,679 - 398,935 Expenditures Personnel - - - - Operating 207,090 292,442 400,533 404,830 Capital - - - - Transfers Out - - - - Total Expenditures 207,090 292,442 400,533 404,830 Ending Fund Balance 111,476 278,714 (121,819) (127,714) Page 49 of 270 Landscape Lighting Districts Detail Schedules President's Plaza III 2824373 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 4,371 21,923 41,801 49,666 Revenues Taxes 46,781 47,963 46,874 48,062 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 367 1,508 - - Transfers In - - - - Other Revenues - - - - Total Revenues 47,148 49,471 46,874 48,062 Expenditures Personnel - - - - Operating 29,596 29,593 39,009 51,014 Capital - - - - Transfers Out - - - - Total Expenditures 29,596 29,593 39,009 51,014 Ending Fund Balance 21,923 41,801 49,666 46,714 BAD No. 1 2894374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 255,297 503,946 654,592 91,811 Revenues Taxes 251,986 260,232 252,825 260,410 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 14,963 55,838 7,000 125,500 Transfers In - - - - Other Revenues - - - - Total Revenues 266,949 316,070 259,825 385,910 Expenditures Personnel - - - - Operating 18,300 3,506 265,008 118,599 Capital - 161,917 557,598 - Transfers Out - - - - Total Expenditures 18,300 165,424 822,606 118,599 Ending Fund Balance 503,946 654,592 91,811 359,122 Page 50 of 270 Housing Detail Schedules Housing Set-Aside 870 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 4,588 1,354,239 1,354,239 1,354,239 Revenues Taxes 1,350,000 - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In 245,356 415,990 504,922 493,772 Other Revenues - - - - Total Revenues 1,595,356 415,990 504,922 493,772 Expenditures Personnel 245,031 412,594 499,372 490,202 Operating 325 760 4,550 6,300 Capital 349 2,636 1,000 600 Transfers Out - - - - Total Expenditures 245,705 415,990 504,922 497,102 Ending Fund Balance 1,354,239 1,354,239 1,354,239 1,350,909 Housing Authority 871 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 19,345,126 19,125,054 19,257,430 17,080,497 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 7,900,372 9,422,891 9,533,266 9,733,631 Transfers In - - - - Other Revenues - - - - Total Revenues 7,900,372 9,422,891 9,533,266 9,733,631 Expenditures Personnel 128,251 139,597 149,669 151,733 Operating 6,138,206 6,949,010 10,619,486 13,500,242 Capital 1,608,632 1,785,918 - - Transfers Out 245,356 415,990 941,044 493,772 Total Expenditures 8,120,444 9,290,515 11,710,199 14,145,747 Ending Fund Balance 19,125,054 19,257,430 17,080,497 12,668,381 Page 51 of 270 Housing Detail Schedules Housing Asset Fund 873 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 48,618,877 48,603,279 50,014,882 50,354,560 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 85,001 1,848,766 1,083,328 280,600 Transfers In - - - - Other Revenues 75,353 38,780 - - Total Revenues 160,354 1,887,546 1,083,328 280,600 Expenditures Personnel - - - - Operating 62,951 126,955 68,650 168,650 Capital 113,000 348,988 675,000 675,000 Transfers Out - - - - Total Expenditures 175,951 475,944 743,650 843,650 Ending Fund Balance 48,603,279 50,014,882 50,354,560 49,791,510 Page 52 of 270 Capital Project Fund Detail Schedules Capital Project Reserve Fund 400 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 11,047,441 9,746,368 12,823,354 3,752,776 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (131,847) 306,874 10,000 335,000 Transfers In 1,090,000 14,184,017 200,000 - Other Revenues - 50,000 - - Total Revenues 958,153 14,540,891 210,000 335,000 Expenditures Personnel - - - - Operating 475,820 400,000 200,000 1,000,000 Capital 1,683,407 10,643,518 5,880,578 8,528,612 Transfers Out 100,000 - 3,200,000 - Total Expenditures 2,259,227 11,043,518 9,280,578 9,528,612 Ending Fund Balance 9,746,368 13,243,741 3,752,776 (5,440,836) Capital Project Drainage Facilities 420 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 2,051,301 2,004,061 1,764,171 1,784,171 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (28,330) 66,253 20,000 73,700 Transfers In - - 3,200,000 - Other Revenues - - - - Total Revenues (28,330) 66,253 3,220,000 73,700 Expenditures Personnel - - - - Operating - 155,350 - 275,000 Capital 18,910 150,793 3,200,000 - Transfers Out - - - - Total Expenditures 18,910 306,143 3,200,000 275,000 Ending Fund Balance 2,004,061 1,764,171 1,784,171 1,582,871 Page 53 of 270 Capital Project Fund Detail Schedules Economic Development Capital Projects 425 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 1,431,590 1,788,039 1,472,591 1,069,182 Revenues Taxes 38,738 361 - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 25,872 139,046 74,543 126,243 Transfers In 830,000 - - - Other Revenues 2,509,337 32,214 15,000 15,000 Total Revenues 3,403,948 171,621 89,543 141,243 Expenditures Personnel - - - - Operating 3,047,498 487,069 492,952 744,592 Capital - - - - Transfers Out - - - - Total Expenditures 3,047,498 487,069 492,952 744,592 Ending Fund Balance 1,788,039 1,472,591 1,069,182 465,833 Parks & Recreation Facilities Capital Projects 430 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 24,402 9,696 10,047 10,147 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (438)351 100 400 Transfers In - - - - Other Revenues - - - - Total Revenues (438)351 100 400 Expenditures Personnel - - - - Operating - - - - Capital 14,268 - - - Transfers Out - - - - Total Expenditures 14,268 - - - Ending Fund Balance 9,696 10,047 10,147 10,547 Page 54 of 270 Capital Project Fund Detail Schedules Art in Public Places 436 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 1,140,484 1,244,941 1,137,849 936,944 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (20,925) 48,669 400 53,000 Transfers In - - - - Other Revenues 426,669 571,716 493,065 493,065 Total Revenues 405,744 620,385 493,465 546,065 Expenditures Personnel - - - - Operating 95,719 243,898 204,370 474,120 Capital 104,500 412,773 390,000 600,000 Transfers Out 101,067 70,806 100,000 - Total Expenditures 301,286 727,477 694,370 1,074,120 Ending Fund Balance 1,244,941 1,137,849 936,944 408,889 Golf Course Capital Projects 441 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 9,304,743 11,223,986 13,338,989 14,106,854 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 2,383,808 3,004,838 2,617,865 3,009,265 Transfers In - - - - Other Revenues - - - - Total Revenues 2,383,808 3,004,838 2,617,865 3,009,265 Expenditures Personnel - - - - Operating 464,565 889,835 1,850,000 1,175,000 Capital - - - - Transfers Out - - - - Total Expenditures 464,565 889,835 1,850,000 1,175,000 Ending Fund Balance 11,223,986 13,338,989 14,106,854 15,941,119 Page 55 of 270 Capital Project Fund Detail Schedules Building Maintenance Reserve 450 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 2,833,341 2,550,266 1,911,254 66,254 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (37,086) 89,036 5,000 102,150 Transfers In 100,000 1,168,341 - - Other Revenues - - - - Total Revenues 62,914 1,257,377 5,000 102,150 Expenditures Personnel - - - - Operating - 296,969 550,000 250,000 Capital 345,989 1,599,420 1,300,000 3,175,000 Transfers Out - - - - Total Expenditures 345,989 1,896,389 1,850,000 3,425,000 Ending Fund Balance 2,550,266 1,911,254 66,254 (3,256,596) SARDA Capital Projects & Properties 451 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 55,049,190 48,192,391 51,210,890 51,060,890 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 2,762,738 2,203,739 250,000 250,000 Transfers In - 1,800,000 - - Other Revenues - - - - Total Revenues 2,762,738 4,003,739 250,000 250,000 Expenditures Personnel - - - - Operating 2,855 7,934 - 500,000 Capital 9,616,681 977,306 400,000 12,150,000 Transfers Out - - - - Total Expenditures 9,619,536 985,240 400,000 12,650,000 Ending Fund Balance 48,192,391 51,210,890 51,060,890 38,660,890 Page 56 of 270 Capital Project Fund Detail Schedules Signalization Capital Projects 440 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 109,192 107,684 111,405 111,705 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (1,508) 3,721 300 4,300 Transfers In - - - - Other Revenues - - - - Total Revenues (1,508) 3,721 300 4,300 Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 107,684 111,405 111,705 116,005 Library Capital Projects 452 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance - - 4,000,000 4,000,000 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues - - - - Expenditures Personnel - - - - Operating - - - - Capital - - - 3,287,000 Transfers Out - - - - Total Expenditures - - - 3,287,000 Ending Fund Balance - - 4,000,000 713,000 Page 57 of 270 Capital Project Fund Detail Schedules University Park Capital Projects 2021-1 461 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance - 2 2 2 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental 1,974,653 - - - Charges for Services - - - - Use of Money & Property 75 - - - Transfers In - - - - Other Revenues - - - - Total Revenues 1,974,728 - - - Expenditures Personnel - - - - Operating - - - - Capital 1,974,726 - - - Transfers Out - - - - Total Expenditures 1,974,726 - - - Ending Fund Balance 2 2 2 2 AD94-3 Merano 464 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 188,794 188,794 188,794 188,794 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues - - - - Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 188,794 188,794 188,794 188,794 Page 58 of 270 Capital Project Fund Detail Schedules Silver Spur Ranch 466 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 618 618 618 618 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues - - - - Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 618 618 618 618 Highlands Assessment District 467 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 21 21 21 21 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues - - - - Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 21 21 21 21 Page 59 of 270 Capital Project Fund Detail Schedules University Park CFD 468 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 1,926,316 (0) (0) (0) Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (7,572) - - - Transfers In - - - - Other Revenues - - - - Total Revenues (7,572) - - - Expenditures Personnel - - - - Operating 1,916,052 - - - Capital - - - - Transfers Out 2,692 - - - Total Expenditures 1,918,744 - - - Ending Fund Balance (0) (0) (0) (0) Section 29 Assessment 2004-2 469 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 670 670 670 670 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues - - - - Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 670 670 670 670 Page 60 of 270 Debt Service Funds Detail Schedules Assessment Dist Highlands 314 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 13,944 34,390 59,751 61,049 Revenues Taxes 142,682 128,760 120,391 120,391 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (1,961) 2,725 300 2,600 Transfers In - - - - Other Revenues - - - - Total Revenues 140,722 131,485 120,691 122,991 Expenditures Personnel - - - - Operating 120,276 106,124 119,393 120,665 Capital - - - - Transfers Out - - - - Total Expenditures 120,276 106,124 119,393 120,665 Ending Fund Balance 34,390 59,751 61,049 63,375 Page 61 of 270 Internal Service Funds Detail Schedules Equipment Replacement Fund 530 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 10,748,686 9,441,626 9,435,567 7,427,041 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (85,315) 295,472 165,036 242,000 Transfers In - 860,000 - - Other Revenues - - - - Total Revenues (85,315) 1,155,472 165,036 242,000 Expenditures Personnel - - - - Operating 1,111,213 984,038 966,000 970,000 Capital 110,531 169,290 1,207,562 2,686,783 Transfers Out - - - - Total Expenditures 1,221,745 1,153,328 2,173,562 3,656,783 Ending Fund Balance 9,441,626 9,443,770 7,427,041 4,012,258 Compensation Benefits 577 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 24,628 (25,339) (272,399) (262,399) Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (31,946) 76,735 10,000 98,300 Transfers In 309,110 101,289 250,000 515,000 Other Revenues - - - - Total Revenues 277,164 178,024 260,000 613,300 Expenditures Personnel - - - - Operating 327,131 425,084 250,000 250,000 Capital - - - - Transfers Out - - - - Total Expenditures 327,131 425,084 250,000 250,000 Ending Fund Balance (25,339) (272,399) (262,399) 100,901 Page 62 of 270 Enterprise Funds Detail Schedules Parkview Office Complex 510 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 12,641,603 12,926,076 13,321,578 10,521,278 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 1,235,826 1,804,824 1,298,000 1,298,000 Transfers In - - - - Other Revenues - - 15,000 - Total Revenues 1,235,826 1,804,824 1,313,000 1,298,000 Expenditures Personnel - - - - Operating 951,353 1,086,019 1,433,300 1,545,800 Capital - 323,303 2,380,000 5,830,000 Transfers Out - - 300,000 400,000 Total Expenditures 951,353 1,409,322 4,113,300 7,775,800 Ending Fund Balance 12,926,076 13,321,578 10,521,278 4,043,478 Desert Willow Golf Course 520 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 63,408,905 64,897,299 66,459,323 67,209,917 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services 11,073,704 12,278,252 11,641,100 11,884,448 Use of Money & Property 100,800 213,517 154,140 231,060 Transfers In - - - - Other Revenues 224,704 143,384 12,000 479,962 Total Revenues 11,399,208 12,635,153 11,807,240 12,595,470 Expenditures Personnel - - - - Operating 8,717,122 9,730,897 9,840,779 10,728,726 Capital 1,193,692 1,342,232 1,215,867 1,949,981 Transfers Out - - - - Total Expenditures 9,910,814 11,073,129 11,056,646 12,678,707 Ending Fund Balance 64,897,299 66,459,323 67,209,917 67,126,680 Page 63 of 270 Enterprise Funds Detail Schedules Palm Desert Recreational Facilities Corp (PDRFC)521 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance (1,061,349) (960,750) (1,024,839) (1,188,885) Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues 3,975,953 4,875,792 4,542,220 4,780,039 Total Revenues 3,975,953 4,875,792 4,542,220 4,780,039 Expenditures Personnel - - - - Operating 3,875,354 4,939,880 4,706,266 5,034,020 Capital - - - - Transfers Out - - - - Total Expenditures 3,875,354 4,939,880 4,706,266 5,034,020 Ending Fund Balance (960,750) (1,024,839) (1,188,885) (1,442,866) Page 64 of 270 Fiduciary Funds Detail Schedules Assessment Dist 84-1 303 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 516,516 503,724 - - Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (12,792) 8,698 - - Transfers In - - - - Other Revenues - - - - Total Revenues (12,792) 8,698 - - Expenditures Personnel - - - - Operating - 534,000 - - Capital - - - - Transfers Out - - - - Total Expenditures - 534,000 - - Ending Fund Balance 503,724 (21,578) - - Assessment Dist 87-1 304 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 237,422 232,522 235,608 235,608 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (4,900) 3,086 - - Transfers In - - - - Other Revenues - - - - Total Revenues (4,900) 3,086 - - Expenditures Personnel - - - - Operating - - 188,669 188,669 Capital - - - - Transfers Out - - - - Total Expenditures - - 188,669 188,669 Ending Fund Balance 232,522 235,608 235,608 46,939 Page 65 of 270 Fiduciary Funds Detail Schedules Assessment Dist 92-1 306 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 122,163 119,247 121,231 121,231 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (2,916) 1,983 - - Transfers In - - - - Other Revenues - - - - Total Revenues (2,916) 1,983 - - Expenditures Personnel - - - - Operating - - - 121,231 Capital - - - - Transfers Out - - - - Total Expenditures - - - 121,231 Ending Fund Balance 119,247 121,230 121,231 - Assessment Dist 91-4 Bighorn 307 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 327,334 319,520 324,833 324,833 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (7,814) 5,313 - - Transfers In - - - - Other Revenues - - - - Total Revenues (7,814) 5,313 - - Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 319,520 324,833 324,833 324,833 Page 66 of 270 Fiduciary Funds Detail Schedules Assessment Dist 94-2 Sunterrace/Varner 308 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 102,233 100,318 103,785 103,785 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (1,915) 3,467 - - Transfers In - - - - Other Revenues - - - - Total Revenues (1,915) 3,467 - - Expenditures Personnel - - - - Operating - - - 101,978 Capital - - - - Transfers Out - - - - Total Expenditures - - - 101,978 Ending Fund Balance 100,318 103,785 103,785 1,807 Assessment Dist 94-3 Merano 309 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 27,673 26,763 29,468 29,968 Revenues Taxes 1,606 837 - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (1,141) 1,868 500 2,200 Transfers In - - - - Other Revenues - - - - Total Revenues 465 2,705 500 2,200 Expenditures Personnel - - - - Operating 1,375 - - - Capital - - - - Transfers Out - - - - Total Expenditures 1,375 - - - Ending Fund Balance 26,763 29,468 29,968 32,168 Page 67 of 270 Fiduciary Funds Detail Schedules Assessment Dist 98-1 Canyons of Bighorn 311 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 83,752 82,184 85,024 85,524 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (1,568) 2,840 500 3,300 Transfers In - - - - Other Revenues - - - - Total Revenues (1,568) 2,840 500 3,300 Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 82,184 85,024 85,524 88,824 Assessment Dist 01-1 Silver Spur 312 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 278,855 277,667 307,924 308,924 Revenues Taxes 179,641 175,979 167,563 167,563 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (5,416) 8,182 1,000 8,700 Transfers In - - - - Other Revenues - - - - Total Revenues 174,225 184,161 168,563 176,263 Expenditures Personnel - - - - Operating 14,698 15,255 13,800 13,800 Capital - - - - Transfers Out 160,715 138,649 153,763 162,559 Total Expenditures 175,413 153,904 167,563 176,359 Ending Fund Balance 277,667 307,924 308,924 308,828 Page 68 of 270 Fiduciary Funds Detail Schedules Assessment Dist Section 29 315 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 3,919,204 2,481,657 2,605,928 2,574,628 Revenues Taxes 1,468,553 1,449,225 1,447,900 1,447,900 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (29,648) 24,554 2,700 16,800 Transfers In 18,361,789 - - - Other Revenues - - - - Total Revenues 19,800,694 1,473,779 1,450,600 1,464,700 Expenditures Personnel - - - - Operating 21,238,242 1,349,508 1,481,900 1,435,900 Capital - - - - Transfers Out - - - - Total Expenditures 21,238,242 1,349,508 1,481,900 1,435,900 Ending Fund Balance 2,481,657 2,605,928 2,574,628 2,603,428 Assessment Dist 91-1 Indian Ridge 351 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 1,176,323 1,154,363 1,194,252 1,200,252 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (21,960) 39,889 6,000 22,100 Transfers In - - - - Other Revenues - - - - Total Revenues (21,960) 39,889 6,000 22,100 Expenditures Personnel - - - - Operating - - - 1,173,458 Capital - - - - Transfers Out - - - - Total Expenditures - - - 1,173,458 Ending Fund Balance 1,154,363 1,194,252 1,200,252 48,894 Page 69 of 270 Fiduciary Funds Detail Schedules Assessment Dist CFD University Park 353 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 5,905,172 896,045 951,268 941,568 Revenues Taxes 512,506 501,300 494,850 494,850 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 5,792,956 10,570 2,500 12,550 Transfers In 2,692 - - - Other Revenues - - - - Total Revenues 6,308,154 511,870 497,350 507,400 Expenditures Personnel - - - - Operating 11,317,280 456,647 507,050 965,850 Capital - - - - Transfers Out - - - - Total Expenditures 11,317,280 456,647 507,050 965,850 Ending Fund Balance 896,045 951,268 941,568 483,118 Assessment Dist CFD University Park 2021 354 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance - 1,419,810 1,533,643 1,533,643 Revenues Taxes 922,072 926,901 917,575 917,575 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 13,945,978 12,276 - 8,100 Transfers In - - - - Other Revenues - - - - Total Revenues 14,868,050 939,177 917,575 925,675 Expenditures Personnel - - - - Operating 13,448,240 825,344 917,575 1,785,850 Capital - - - - Transfers Out - - - - Total Expenditures 13,448,240 825,344 917,575 1,785,850 Ending Fund Balance 1,419,810 1,533,643 1,533,643 673,468 Page 70 of 270 Fiduciary Funds Detail Schedules Palm Desert Finance Authority 391 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 176,863 177,200 167,432 167,432 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 341 6,251 - - Transfers In 160,715 138,649 153,763 162,559 Other Revenues - - - - Total Revenues 161,056 144,900 153,763 162,559 Expenditures Personnel - - - - Operating 160,719 154,669 153,763 162,559 Capital - - - - Transfers Out - - - - Total Expenditures 160,719 154,669 153,763 162,559 Ending Fund Balance 177,200 167,432 167,432 167,432 Retiree Health Benefits 576 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Beginning Fund Balance 2,898,106 2,871,551 2,944,261 2,946,511 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (26,555) 72,710 10,000 93,500 Transfers In 1,001,688 834,654 744,824 479,824 Other Revenues - - - - Total Revenues 975,133 907,364 754,824 573,324 Expenditures Personnel - - - - Operating 1,001,688 834,654 752,574 1,468,064 Capital - - - - Transfers Out - - - - Total Expenditures 1,001,688 834,654 752,574 1,468,064 Ending Fund Balance 2,871,551 2,944,261 2,946,511 2,051,771 Page 71 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments City Council 110-4110-4101000 Meeting Compensation 139,063 138,768 9,525 148,293 110-4110-4111500 Retirement Contribution 17,078 18,438 945 19,383 110-4110-4111600 Medicare Contrb-Employer 2,706 2,012 138 2,150 110-4110-4111700 Retiree Health 947 1,110 76 1,186 110-4110-4112000 Ins Prem - Long Term Disab.126 687 46 733 110-4110-4112100 Ins Prem - Health 61,348 76,598 29,669 106,267 110-4110-4112200 Ins Prem-Dental/Vision 2,136 7,690 (1,718) 5,972 110-4110-4112400 Ins Prem - Life 271 235 17 252 110-4110-4112500 Workers' Compensation - 3,568 (2,153) 1,415 110-4110-4211000 Office Supplies 701 1,500 - 1,500 110-4110-4219000 Supplies-Other 1,358 4,500 - 4,500 110-4110-4309000 Prof - Other 568 11,000 - 11,000 110-4110-4309000 Prof - Other 7,500 State of City Video 110-4110-4309000 Prof - Other 2,500 Promotional Purposes 110-4110-4309000 Prof - Other 1,000 Special Meetings-Town Hall Mtg 110-4110-4311500 Mileage Reimbursement 1,280 3,000 1,500 4,500 110-4110-4312000 Conf- Seminars- Workshops 9,590 23,500 1,000 24,500 110-4110-4312000 Conf- Seminars- Workshops 2,500 SCAG Conf. 110-4110-4312000 Conf- Seminars- Workshops 9,000 LOCC Annual Conf x 3 110-4110-4312000 Conf- Seminars- Workshops 1,500 Undetermined Conferences 110-4110-4312000 Conf- Seminars- Workshops 6,500 ICSC X 3 110-4110-4312000 Conf- Seminars- Workshops 5,000 LOCC Leaders Summit x 2 110-4110-4312500 Local Meetings 4,490 9,000 500 9,500 110-4110-4312500 Local Meetings 2,000 PD Chamber of Commerce Monthly Meetings 110-4110-4312500 Local Meetings 6,000 GCVCC Mayor's Luncheon, National Philanthropic Assoc. monthly luncheons, DVBA, Board Meeting luncheons, Agua Caliente, PS Chamber of Commerce, other misc. 110-4110-4312500 Local Meetings 1,500 Cost of refreshments for Council Meetings 110-4110-4333000 R/M-Office Equipment 110-4110-4362000 Subscriptions/Publication 750 - 750 Reflects cost for annual subscription to Desert Sun (716.12 for FY 19-20). 110-4110-4363000 Dues 739 1,000 - 1,000 ICMA and LOCC 110-4110-4365000 Telephones 3,559 4,000 - 4,000 Wireless phone services 110-4110-4366000 Postage & Freight 196 500 - 500 110-4110-4388000 Cntrb-Various Agencies - 2,000 - 2,000 4/26/2024 1 Budget Worksheets by Dept Page 72 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4110-4404000 Cap-Office Equipment - 1,000 -1,000 Budget allows for purchase of desk/conference chair, computer printer, or other equipment used specifically by the City Council Offices. 4110 CITY COUNCIL TOTAL 246,157 310,856 39,545 350,401 45,000 City Clerk 110-4111-4100100 Salaries-Full Time 611,728 684,341 71,957 756,298 Includes other stipends 110-4111-4100200 Salaries-Overtime 1,173 5,000 -5,000 110-4111-4111500 Retirement Contribution 75,619 90,501 7,826 98,327 110-4111-4111600 Medicare Contrb-Employer 8,824 9,923 1,034 10,957 110-4111-4111700 Retiree Health 9,809 10,898 1,231 12,129 110-4111-4111800 Employer 457 Contribution - - 1,200 1,200 110-4111-4112000 Ins Prem - Long Term Disab.2,181 3,383 353 3,736 110-4111-4112100 Ins Prem - Health 134,825 160,117 3,320 163,437 110-4111-4112200 Ins Prem-Dental/Vision 10,344 11,805 -11,805 110-4111-4112400 Ins Prem - Life 1,100 1,156 121 1,277 110-4111-4112500 Workers' Compensation - 13,210 (5,991) 7,219 110-4111-4211000 Office Supplies 4,150 4,000 -4,000 110-4111-4306000 Volntr Rec/Special Events - 2,000 -2,000 110-4111-4306300 Committee/Commission 9,160 12,000 -12,000 Annual Purchase Holiday Gift Cards for Cmte/Cms Members 110-4111-4309000 Prof - Other 6,249 10,000 10,000 20,000 110-4111-4309000 Prof - Other 12,000 Quality Control Codifying 110-4111-4309000 Prof - Other 8,000 Shredding of Doc and Outsource Imaging of archived documents 110-4111-4311500 Mileage Reimbursement 83 500 500 1,000 110-4111-4311500 Mileage Reimbursement 1,000 Increased training seminars 110-4111-4312000 Conf- Seminars- Workshops 7,554 11,000 1,000 12,000 Continued need for training with newer staff members and for maintaining certifications of existing staff (e.g. IIMC Conference, CCAC Training and Conferences, League Conferences). 110-4111-4312000 Conf- Seminars- Workshops 2,500 TTC 110-4111-4312000 Conf- Seminars- Workshops 1,500 MMCA 110-4111-4312000 Conf- Seminars- Workshops 2,500 ICRM x 2 110-4111-4312000 Conf- Seminars- Workshops 2,000 CalCities New Law 110-4111-4312000 Conf- Seminars- Workshops 3,500 CCAC Annual Conference 110-4111-4312500 Local Meetings - 600 -600 Refreshments for Mtgs, PD Chamber Luncheon 110-4111-4321000 Req Legal Advertising 48,425 50,000 -50,000 Publication of Legal Advertising, Ordinances, public hearings, Notice of Bids 110-4111-4333000 R/M-Office Equipment - 1,000 -1,000 Servicing Typewriters (2) 4/26/2024 2 Budget Worksheets by Dept Page 73 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4111-4361000 Printing / Duplicating 4,116 2,500 1,500 4,000 Purchase of specialty Minute Paper for Resolutions, Ordinances, & Minutes 110-4111-4362000 Subscriptions/Publication 1,767 2,000 -2,000 Purchase of Election Code, City Clerk Manual, League Publications 110-4111-4363000 Dues 2,240 1,800 4,000 5,800 Notary Dues, ICRM, IIMC, CCAC 110-4111-4364000 Filing Fees - 100 -100 Recordation of documents 110-4111-4365000 Telephones 1,362 2,500 480 2,980 110-4111-4366000 Postage & Freight 1,087 4,000 -4,000 110-4111-4404000 Cap-Office Equipment 4,500 (4,500) - 110-4111-4404000 Cap-Office Equipment - 6 office chairs 4111 CITY CLERK TOTAL 941,795 1,098,834 94,031 1,192,865 33,000 4/26/2024 3 Budget Worksheets by Dept Page 74 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Legislative Advocacy 110-4112-4309000 Prof - Other 36,000 40,845 - 40,845 Cost plus slight increase 4112 LEG ADVOCACY TOTAL 36,000 40,845 - 40,845 - 4/26/2024 4 Budget Worksheets by Dept Page 75 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Elections 110-4114-4211000 Office Supplies 470 500 -500 110-4114-4309000 Prof - Other 404,706 310,000 (152,500) 157,500 Districting services and RCV software 110-4114-4309000 Prof - Other 120,000 General Election 110-4114-4309000 Prof - Other 37,500 Ballot Measure 110-4114-4312500 Local Meetings - 2,000 -2,000 Informational Meetings 110-4114-4321000 Req Legal Advertising 398 5,000 -5,000 Required Notices - Ballot Measure 4114 ELECTIONS TOTAL 405,574 317,500 (152,500) 165,000 157,500 4/26/2024 5 Budget Worksheets by Dept Page 76 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Legal Services 110-4120-4301500 Prof - Legal 296,988 313,467 4,053 317,520 Increase by CPI (contract) 110-4121-4301500 Prof - Legal 443,560 286,841 35,249 322,090 Additional legal fees with 3.9% increase 110-4121-4301600 Prof-Employee Law Service 8,757 31,500 - 31,500 Expect the same costs from employee related law services 4120-4121 LEGAL SVCS TOTAL 749,306 631,808 39,302 671,110 - 4/26/2024 6 Budget Worksheets by Dept Page 77 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments City Manager 110-4130-4100100 Salaries-Full Time 793,775 954,561 280,454 990,258 Includes Other Stipends 110-4130-4100200 Salaries-Overtime 158 - - - 110-4130-4111500 Retirement Contribution 84,850 126,146 41,515 127,759 110-4130-4111600 Medicare Contrb-Employer 12,009 13,841 3,918 14,245 110-4130-4111700 Retiree Health 39,693 21,580 10,692 25,001 110-4130-4111800 Employer 457 Contribution - - 6,000 4,800 110-4130-4112000 Ins Prem - Long Term Disab.2,022 4,720 1,335 4,857 110-4130-4112100 Ins Prem - Health 99,734 162,185 (23,702) 110,442 110-4130-4112200 Ins Prem-Dental/Vision 8,460 8,640 3,842 10,440 110-4130-4112400 Ins Prem - Life 1,368 1,610 455 1,656 110-4130-4112500 Workers' Compensation - 15,000 (3,213) 11,787 110-4130-4211000 Office Supplies 501 400 - 400 110-4130-4301150 Prof-Engineering Svcs - - 700,000 700,000 110-4130-4309000 Prof - Other 2,633 20,000 10,000 30,000 Ongoing civic engagement outreach and programming 110-4130-4311500 Mileage Reimbursement 384 500 - 500 110-4130-4312000 Conf- Seminars- Workshops 9,035 18,000 - 18,000 ICMA, League of California Cities Annual & City Managers, and CAPIO Annual conferences as well as Management Analyst trips to Sacramento 110-4130-4312500 Local Meetings 1,123 4,000 - 4,000 P/Y was high due to meetings RE: Districts 110-4130-4363000 Dues 17,517 19,000 - 19,000 ICMA (4), CAPIO, APA/AICP 110-4130-4365000 Telephones 3,661 - 3,000 3,000 Phone/Tech Stipends 110-4130-4366000 Postage & Freight 351 200 - 200 P/Y Mailings for Districts and EQ Brochure 110-4130-4369500 Misc Expenses 244 700 - 700 Desert Sun Subscription 110-4130-4404000 Cap-Office Equipment - - - - 4130 CITY MANAGER TOTAL 1,077,517 1,371,083 1,034,296 2,077,045 4/26/2024 7 Budget Worksheets by Dept Page 78 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Capital Projects 110-4134-4100100 Salaries-Full Time 274,834 1,199,893 (138,354) 1,061,539 Includes Other Stipends 110-4134-4100200 Salaries-Overtime 298 5,000 -5,000 110-4134-4111500 Retirement Contribution 26,149 158,626 (20,709) 137,917 110-4134-4111600 Medicare Contrb-Employer 3,568 17,399 (2,026) 15,373 110-4134-4111700 Retiree Health 3,900 15,260 8,494 23,754 110-4134-4111800 Employer 457 Contribution - - 7,200 7,200 110-4134-4112000 Ins Prem - Long Term Disab.496 5,932 (690) 5,242 110-4134-4112100 Ins Prem - Health 19,276 268,127 (49,380) 218,747 110-4134-4112200 Ins Prem-Dental/Vision 2,453 16,107 234 16,341 110-4134-4112400 Ins Prem - Life 293 2,025 (237) 1,788 110-4134-4112500 Workers' Compensation - - 10,131 10,131 110-4134-4211000 Office Supplies 813 2,500 3,000 5,500 Office Supplies, Tools, PPE, etc. 110-4134-4309000 Prof - Other - 50,000 -50,000 Misc Engineering / Design Services 110-4134-4312000 Conf- Seminars- Workshops 145 10,000 5,100 15,100 New Staff members 110-4134-4312000 Conf- Seminars- Workshops 8,000 APWA PWX Conference (2) 110-4134-4312000 Conf- Seminars- Workshops 1,500 APWA Webinars 110-4134-4312000 Conf- Seminars- Workshops 1,600 CEQA Training 110-4134-4312000 Conf- Seminars- Workshops 2,500 League of CA Cities (1) 110-4134-4312000 Conf- Seminars- Workshops 1,500 Misc Trainings / Webinars 110-4134-4312500 Local Meetings - 2,500 -2,500 APWA Meetings, Misc work meetings 110-4134-4361000 Printing / Duplicating - 5,000 (3,500) 1,500 Plans / specs / Community Outreach 110-4134-4362000 Subscriptions/Publication - 1,000 -1,000 110-4134-4363000 Dues - 1,000 1,000 2,000 APWA, PAPA, ISA, ICMA, and Misc 110-4134-4365000 Telephones 160 1,440 1,560 3,000 Cell Stipend (1440) 110-4134-4404000 Cap-Office Equipment - - 10,000 10,000 Chairs, desks, misc office equipment 4134 CAPTIAL PROJECTS TOTA 332,383 1,761,809 (168,177) 1,593,632 15,100 4/26/2024 8 Budget Worksheets by Dept Page 79 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Finance 110-4150-4100100 Salaries-Full Time 1,525,211 1,705,807 (36,130) 1,669,677 Include Other Stipends 110-4150-4100200 Salaries-Overtime 1,331 1,000 - 1,000 110-4150-4111500 Retirement Contribution 177,392 225,575 (8,746) 216,829 110-4150-4111600 Medicare Contrb-Employer 22,171 24,735 (572) 24,163 110-4150-4111700 Retiree Health 22,597 30,611 5,134 35,745 110-4150-4111800 Employer 457 Contribution - - 10,800 10,800 110-4150-4112000 Ins Prem - Long Term Disab.4,980 8,435 (196) 8,239 110-4150-4112100 Ins Prem - Health 233,675 365,522 (84,195) 281,327 110-4150-4112200 Ins Prem-Dental/Vision 20,562 23,643 (4,363) 19,280 110-4150-4112400 Ins Prem - Life 2,722 2,883 (71) 2,812 110-4150-4112500 Workers' Compensation - 20,000 (4,064) 15,936 110-4150-4211000 Office Supplies 2,206 2,250 500 2,750 paper and supplies 110-4150-4300300 Prof-Temporary Part-Time - 1,000 - 1,000 Scanning and archiving 110-4150-4309000 Prof - Other - 250 100,150 100,400 110-4150-4309000 Prof - Other - 400 Shred it 110-4150-4309000 Prof - Other - 100,000 Contracted Accounting Services related to PDAC/HA Management/Library Service Transitions 110-4150-4311500 Mileage Reimbursement 806 1,000 500 1,500 Increased to support conferences and gas prices 110-4150-4312000 Conf- Seminars- Workshops 14,087 12,500 7,500 20,000 GFOA, CMTA, CSMFO, LOCC, GIOA, Central Square, etc 110-4150-4312000 Conf- Seminars- Workshops 10,000 GFOA, CMTA, GIOA,ICMA 110-4150-4312000 Conf- Seminars- Workshops 3,000 CSMFO, Central Square, OpenGov 110-4150-4312000 Conf- Seminars- Workshops 2,000 LOCC 110-4150-4312000 Conf- Seminars- Workshops 2,000 Purchasing/CAPPO 110-4150-4312000 Conf- Seminars- Workshops 3,000 Additional Training - Customer services/Team Building 110-4150-4312500 Local Meetings 977 1,500 1,000 2,500 Webinars, CSMFO 110-4150-4312500 Local Meetings 500 CSMFO CV Chapter Luncheons, etc 110-4150-4312500 Local Meetings 2,000 GFOA Webinars 1/qtr for team training 110-4150-4361000 Printing / Duplicating 3,590 6,000 1,500 7,500 Scanning Printing ACFR and Budget Book and Misc. Scanning 110-4150-4361000 Printing / Duplicating 500 Custom Printing - IE Checks, etc. 110-4150-4361000 Printing / Duplicating 2,000 Printing ACFR and Budget Book 110-4150-4361000 Printing / Duplicating 5,000 Misc. Scanning 110-4150-4362000 Subscriptions/Publication 366 1,500 (200) 1,300 110-4150-4362000 Subscriptions/Publication 1,100 GASB/GAAFR/WSJ/USA Today 110-4150-4362000 Subscriptions/Publication 200 Kiplingers/CPA CPE 110-4150-4363000 Dues 3,642 3,050 3,800 6,850 CSMFO, GFOA, CMTA, GIOA 110-4150-4363000 Dues 700 CAFR Award Fees 110-4150-4363000 Dues 800 CSMFO Dues 4/26/2024 9 Budget Worksheets by Dept Page 80 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4150-4363000 Dues 350 CPA Fees 110-4150-4363000 Dues 850 CMTA/CAPPO/CRTA 110-4150-4363000 Dues 1,800 GFOA (12 MEMBERS) 110-4150-4363000 Dues 600 GFOA Budget Award Fees 110-4150-4363000 Dues 150 CSFMO Budget Award Fees 110-4150-4363000 Dues 1,600 ICMA 110-4150-4365000 Telephones 2,528 3,000 480 3,480 Tech Stipend - Remote work added 110-4150-4365000 Telephones 3,000 Cell Stipend (960) and City Cell Service Cost 110-4150-4365000 Telephones 480 Mifi-VC 110-4150-4366000 Postage & Freight 2,247 2,000 200 2,200 Increase in postage 110-4150-4404000 Cap-Office Equipment - 1,000 -1,000 Office Equip 4150 FINANCE TOTAL 2,041,089 2,443,261 (6,973) 2,436,288 142,030 4/26/2024 10 Budget Worksheets by Dept Page 81 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Audit 110-4151-4302000 Prof-Accounting/Auditing 145,036 90,000 10,000 100,000 Annual Audit and 1-2 Franchise Audits 110-4151-4302000 Prof-Accounting/Auditing 90,000 LSL 110-4151-4302000 Prof-Accounting/Auditing 10,000 debt book 4151 AUDIT TOTAL 145,036 90,000 10,000 100,000 100,000 4/26/2024 11 Budget Worksheets by Dept Page 82 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Human Resources 110-4154-4100100 Salaries-Full Time 397,413 433,895 61,198 495,093 Includes Other Stipends 110-4154-4100200 Salaries-Overtime - 1,000 - 1,000 110-4154-4111500 Retirement Contribution 50,243 57,370 6,954 64,324 110-4154-4111600 Medicare Contrb-Employer 5,759 6,291 878 7,169 110-4154-4111700 Retiree Health 6,902 7,742 3,210 10,952 110-4154-4111800 Employer 457 Contribution - - 3,600 3,600 110-4154-4112000 Ins Prem - Long Term Disab.1,453 2,145 300 2,445 110-4154-4112100 Ins Prem - Health 87,357 96,379 6,030 102,409 110-4154-4112200 Ins Prem-Dental/Vision 6,470 6,510 306 6,816 110-4154-4112400 Ins Prem - Life 653 700 135 835 110-4154-4112500 Workers' Compensation - 9,900 (5,175) 4,725 110-4154-4119100 Tuition Reimbursement - - 15,000 15,000 110-4154-4211000 Office Supplies 1,606 5,000 - 5,000 standardized P-files, office items for 4 employees 110-4154-4219000 Supplies-Other 8,909 8,000 4,300 12,300 110-4154-4219000 Supplies-Other 5,000 Shirts (employee polos, library polos, volunteer shirts, intern shirts 110-4154-4219000 Supplies-Other 4,800 New Hire Orientation swag and lunch 110-4154-4219000 Supplies-Other 2,500 Name tags, name plates, ID badge cards 110-4154-4219100 Disaster/Emerg 37,936 110-4154-4300300 Prof-Temporary Part-Time - - - - 110-4154-4303600 Prof-Temp Help City-Wide 12,307 45,000 - 45,000 Extraordinary/Special Project Temp. based on prior year; use for internship program 110-4154-4305600 Medical Annual/New Employ 7,762 6,000 - 6,000 TAG/DOT Drug Tests/Physicals 110-4154-4309000 Prof - Other 99,581 75,000 37,000 112,000 110-4154-4309000 Prof - Other 50,000 Recruiter (forecast two executive recruitment) 110-4154-4309000 Prof - Other 10,000 Consulting Services - Worker's Compensation and Accommodations 110-4154-4309000 Prof - Other 25,000 HR Project (FLSA, Policies) 110-4154-4309000 Prof - Other 27,000 Shuster and Empower Service Fees 110-4154-4309501 Prof-Emp Recog Program 11,099 26,000 11,000 37,000 Employee Programs 110-4154-4309501 Prof-Emp Recog Program 30,000 End of Year Party & Service Awards 110-4154-4309501 Prof-Emp Recog Program 3,000 Cinco de Mayo event 110-4154-4309501 Prof-Emp Recog Program 2,000 HR Social Hour/Employee Events 110-4154-4309501 Prof-Emp Recog Program 1,000 Employee Appreciation Lunch 110-4154-4309501 Prof-Emp Recog Program 1,000 Wellness Fair 110-4154-4311500 Mileage Reimbursement 140 3,500 - 3,500 Conferences, meetings 110-4154-4312000 Conf- Seminars- Workshops 552 6,000 - 6,000 JPIA, SHRM, HR Conferences 4/26/2024 12 Budget Worksheets by Dept Page 83 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4154-4312100 Committee Conferences - - - - 110-4154-4312101 City Wide Training 68,494 102,650 53,350 156,000 110-4154-4312101 City Wide Training 30,000 PDU I/II (speakers, materials, food, transportation); 2 cohorts (PDU I) & 2 cohorts (PDU II) 110-4154-4312101 City Wide Training 1,000 Innovation & PD Improvement (Clifton Strengths Finder, new ideas, etc.) 110-4154-4312101 City Wide Training 40,000 Virginia Leadership Institute (2 employees per FY) 110-4154-4312101 City Wide Training 65,000 Nick Kittle & related trainings 110-4154-4312101 City Wide Training 10,000 Specialized supervisor training (supervisor academy, 2-day supervisor session) 110-4154-4312101 City Wide Training 10,000 Executive Coaching 110-4154-4312500 Local Meetings 26,999 5,000 (5,000) - Misc. events/meetings 110-4154-4312500 Local Meetings - 110-4154-4321500 Other Advertising 400 4,000 (3,000) 1,000 110-4154-4321500 Other Advertising 1,000 Specialized Recruiting Areas (Engineer, Planning, etc.) 110-4154-4362000 Subscriptions/Publication - 500 -500 110-4154-4363000 Dues - 2,000 5,500 7,500 110-4154-4363000 Dues - 1,500 SHRM 110-4154-4363000 Dues - 1,000 Government Agencies (ICMA, MMASC) 110-4154-4363000 Dues - 5,000 LCW 110-4154-4365000 Telephones 1,488 960 -960 Stipend - Director & HR employee ($40 per month) 110-4154-4366000 Postage & Freight 26 350 -350 Minimal amount - legal mailings / fed ex 110-4154-4391500 Employee Safety 1,596 2,500 7,500 10,000 Ergonomic equipment requests (chairs, keyboards, mice, headsets, etc.) 110-4154-4391500 Employee Safety 5,000 Ergonomic & Miscellaneous Equipment 110-4154-4391500 Employee Safety 5,000 Ergonomic Assessments 110-4154-4404000 Cap-Office Equipment - - - - 4154 HUMAN RESOURCES TOT 835,146 914,392 203,086 1,117,478 335,800 4/26/2024 13 Budget Worksheets by Dept Page 84 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments General Services 110-4159-4100100 Salaries-Full Time 4,023 - - - Moved to Finance at 22/23 midyear 110-4159-4100200 Salaries-Overtime - - - - 110-4159-4101500 Retirement Contribution 2,982,995 2,930,167 695,208 3,625,375 110-4159-4101500 Retirement Contribution 3,625,375 Required Unfunded Liab Pymt 110-4159-4101500 Retirement Contribution - Additional UAL Pmt to keep at 75% Funded 110-4159-4111500 Retirement Contribution 87,664 - - - 110-4159-4111600 Medicare Contrb-Employer 1,005 - - - 110-4159-4111700 Retiree Health 1,769 - - - 110-4159-4112000 Ins Prem - Long Term Disab.309 - - - 110-4159-4112100 Ins Prem - Health 9,950 - - - 110-4159-4112200 Ins Prem-Dental/Vision 855 - - - 110-4159-4112400 Ins Prem - Life 149 - - - 110-4159-4112500 Workers' Compensation - 5,400 (5,400) - 110-4159-4211000 Office Supplies 10,334 15,000 (3,000) 12,000 City Wide Supplies 110-4159-4219000 Supplies-Other - - - - 110-4159-4219100 Disaster/Emerg 6,133 - - - Hilary Expenses 110-4159-4309000 Prof - Other 905,290 2,019,000 (1,421,500) 597,500 STARS, CJPIA, 211, Insurance Deductibles, Rebates 110-4159-4309000 Prof - Other - CJPIA 110-4159-4309000 Prof - Other 7,000 211 System 110-4159-4309000 Prof - Other 35,000 sales tax consultant 110-4159-4309000 Prof - Other 20,000 Insurance Deductibles 110-4159-4309000 Prof - Other 1,000 CAFR Stats 110-4159-4309000 Prof - Other 27,000 Shuster and Empower Costs 110-4159-4309000 Prof - Other 7,500 Misc GASB/OPEB Reports or consulting services 110-4159-4309000 Prof - Other 500,000 CM Contingency $500K for general uses 110-4159-4309300 Prof-Other Admn Expenses - 500,000 -500,000 City Council Goals and Priorities 110-4159-4311500 Mileage Reimbursement 79 - - - 110-4159-4312000 Conf- Seminars- Workshops 905 - - - 110-4159-4312500 Local Meetings - - - - 110-4159-4342000 Rental-Office Equipment 7,524 15,000 (5,000) 10,000 Mail Meter 110-4159-4361000 Printing / Duplicating - 4,000 -4,000 Stationery and Paper 110-4159-4362000 Subscriptions/Publications 80 110-4159-4363000 Dues 191,437 182,000 (24,000) 158,000 Credit Card Fees, Bank Fees, League of CA Cities, CVAG dues 110-4159-4363000 Dues 45,000 Credit Card/Bank Fees (increased due to online cost) 110-4159-4363000 Dues 80,000 CVAG and bus program 110-4159-4363000 Dues 21,000 League of Cal Cities 110-4159-4363000 Dues 12,000 LAFCO 110-4159-4364800 Sb2557/County Admin Fees 49,251 70,000 (10,000) 60,000 County Tax processing fees 110-4159-4365000 Telephones 1,061 1,000 -1,000 D/U Circuit & Toll Free Service 4/26/2024 14 Budget Worksheets by Dept Page 85 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4159-4366000 Postage & Freight - (250) 250 - Misc. City-wide mailings 110-4159-4369701 Advance Write-off - - - - 110-4159-4391500 Employee Safety - - - - Risk is part of HR 110-4159-4391902 COVID-19 21,051 - - - 110-4159-4404000 Cap-Office Equipment 1,732 50,000 - 50,000 4159 GENERAL SERVICES TOTA 4,283,595 5,791,317 (773,442) 5,017,875 4,380,875 4/26/2024 15 Budget Worksheets by Dept Page 86 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Information Technology 110-4190-4100100 Salaries-Full Time 632,251 648,678 239,505 888,183 110-4190-4100200 Salaries-Overtime 11,519 10,000 -10,000 110-4190-4111500 Retirement Contribution 78,725 85,746 29,797 115,543 110-4190-4111600 Medicare Contrb-Employer 9,437 9,406 3,473 12,879 110-4190-4111700 Retiree Health 946 982 3,656 4,638 110-4190-4111800 Employer 457 Contribution - - 4,800 4,800 110-4190-4112000 Ins Prem - Long Term Disab.2,294 3,207 1,184 4,391 110-4190-4112100 Ins Prem - Health 110,099 112,000 54,070 166,070 110-4190-4112200 Ins Prem-Dental/Vision 9,223 9,409 3,535 12,944 110-4190-4112400 Ins Prem - Life 1,211 1,096 401 1,497 110-4190-4112500 Workers' Compensation - 8,200 277 8,477 110-4190-4211000 Office Supplies 86 1,000 -1,000 110-4190-4212000 Supplies-Computer 13,296 25,000 -25,000 Ink and Toner, Xerox Supplies, misc cables, parts, etc. 110-4190-4309000 Prof - Other 57,000 98,500 75,000 173,500 110-4190-4309000 Prof - Other 42,000 Cyber Security consultant 110-4190-4309000 Prof - Other 56,500 ESRI Advantage Program - 50 Credit level 110-4190-4309000 Prof - Other 75,000 ERP Implementation Consultant 110-4190-4311500 Mileage Reimbursement 294 400 -400 110-4190-4312000 Conf- Seminars- Workshops 4,410 13,050 3,000 16,050 110-4190-4312000 Conf- Seminars- Workshops 4,050 Clearpass system training 110-4190-4312000 Conf- Seminars- Workshops 6,000 3 year subscription to online IT Training 110-4190-4312000 Conf- Seminars- Workshops 6,000 Computer software conferences 110-4190-4336000 R&M-Computer 394,529 15,000 25,000 40,000 Moved all software costs to 110- 4190-4362001 - repair and maintenance activities only. 110-4190-4336000 R&M-Computer 15,000 Network repairs and maintenance - as needed. 110-4190-4336000 R&M-Computer 25,000 City website refresh 110-4190-4342000 Rental-Office Equipment 60,328 65,000 4,000 69,000 Xerox Leases 110-4190-4362000 Subscriptions/Publication 520 41,400 -41,400 AWS Cloud consumption - Backups and DR 110-4190-4362001 Software License 547,946 1,040,905 652,249 1,693,154 Annual and new software licenses 110-4190-4362001 Software License 64,000 Laserfiche license 110-4190-4362001 Software License 111,000 OpenGov License / Cartegraph Asset mgmt. solution 110-4190-4362001 Software License 90,000 ESRI License 110-4190-4362001 Software License 75,000 Granicus - Website / community engagement / in-touch app 110-4190-4362001 Software License 63,000 TRAKiT License 110-4190-4362001 Software License 80,000 Microsoft Office License 110-4190-4362001 Software License 75,000 Finance Enterprise License 110-4190-4362001 Software License 63,000 Palo Alto Firewall security license 4/26/2024 16 Budget Worksheets by Dept Page 87 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4190-4362001 Software License 37,000 Zartico - Visitor data information service 110-4190-4362001 Software License 65,000 Arctic Wolf Security Monitoring 110-4190-4362001 Software License 86,000 IT Software tools - HelpDesk Ticketing system, Network Capacity monitor, Secure FTP solution, Server Endpoint security. 110-4190-4362001 Software License 320,000 Other software licenses, each under 30K - count of 30 110-4190-4362001 Software License 354,154 Clariti 110-4190-4362001 Software License - Deckard - Costs will hit Code 110-4190-4362001 Software License 180,000 HDL Subscription 110-4190-4362001 Software License 30,000 eScribe Meeting mgmt and Closed Captioning 110-4190-4363000 Dues - 500 500 1,000 110-4190-4365000 Telephones 108,198 150,000 8,000 158,000 Telephone, cell stipend (2400) and Internet services 110-4190-4366000 Postage & Freight 261 500 - 500 110-4190-4404000 Cap-Office Equipment 425,659 30,000 20,000 50,000 110-4190-4404000 Cap-Office Equipment 50,000 New equipment purchases 110-4190-4404000 Cap-Office Equipment - Finance ERP Replacement 4190 INFO TECHNOLOGY TOTA 2,468,231 2,369,979 1,128,447 3,498,426 1,972,704 4/26/2024 17 Budget Worksheets by Dept Page 88 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Insurnace 110-4191-4112600 Unemployment Insurance-State 138 10,000 -10,000 110-4192-4309000 Prof - Other - 5,000 -5,000 110-4192-4371000 Liab & Property Damage 785,937 1,144,000 105,623 1,249,623 CJPIA Property & Liability Ins. 110-4192-4371000 Liab & Property Damage 742,420 Liability Program: CJPIA FY 2023- 24 Estimate 110-4192-4371000 Liab & Property Damage 8,241 Additional Coverage for property added & Crime Program Policy. 110-4192-4371000 Liab & Property Damage 10,500 PSAM - Fine Art Insurance Annual Premium 110-4192-4371000 Liab & Property Damage 475,462 Property Coverage Program: Budget full amount and Finance will do a transfer later once they have Housing Information 110-4192-4371000 Liab & Property Damage - Workers Compensation: CJPIA FY 2023-24 Estimate $TBD Retrospective Adjustment- Finance to input. 110-4192-4371000 Liab & Property Damage 13,000 Palm Springs Art Museum Sculpture Garden Insurance 110-4192-4371000 Liab & Property Damage - 110-4192-4371000 Liab & Property Damage - 110-4192-4371100 Workers Comp Adt'L Cost 243,249 - - - 110-4192-4374000 Damage Settle/Deductible - - - - 4191-4192 INSURANCE TOTAL 1,029,324 1,159,000 105,623 1,264,623 1,249,623 4/26/2024 18 Budget Worksheets by Dept Page 89 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Transfers Out 110-4199-4501000 Inter-Fund Transfers Out 25,647,695 8,906,074 3,061,250 11,990,324 110-4199-4501000 Inter-Fund Transfers Out 158,000 Landscape and Lighting Dist SALY 3.15.24 110-4199-4501000 Inter-Fund Transfers Out - Needs Update - Equipment Replacement no contrib in FY 23/24 due to cash accumulation 4-15-23 LU 110-4199-4501000 Inter-Fund Transfers Out 2,937,500 Aquatic Center Shortage 4.25.24/VC updated 110-4199-4501000 Inter-Fund Transfers Out 515,000 Compensation Benefits Transfer inc based on actuarial 110-4199-4501000 Inter-Fund Transfers Out 979,824 Retiree health to fund 577 inc based on actuarial 110-4199-4501000 Inter-Fund Transfers Out 5,000,000 Fire Fund Shortage VC 3.15.24 110-4199-4501000 Inter-Fund Transfers Out 2,400,000 Library Ops Tfer out to 252 4199 TRANSFERS OUT TOTAL 25,647,695 8,906,074 3,061,250 11,990,324 11,990,324 4/26/2024 19 Budget Worksheets by Dept Page 90 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Police Services 110-4210-4217000 Supply-Automotive-Gas 26,120 19,200 - 19,200 Motorcycle Fuel Costs (lines 20 & 21) 110-4210-4304000 Prof-Police Service Cntr 20,192,411 21,358,323 (9,572,268) 11,786,055 Contract No. C33630 plus $80k for PD share for SRO 110-4210-4304000 Prof-Police Service Cntr 11,786,055 General Law Enforcement (line 1) 110-4210-4304000 Prof-Police Service Cntr - Overtime (Line 14) 110-4210-4304000 Prof-Police Service Cntr - Facility Fee (line 15) 110-4210-4304000 Prof-Police Service Cntr - Records Mgmt Fee (line 16) 110-4210-4304000 Prof-Police Service Cntr - Cal ID (Line 17) 110-4210-4304000 Prof-Police Service Cntr - Patrol Mileage (line 18) 110-4210-4304000 Prof-Police Service Cntr - Plain Mileage (line 19) 110-4210-4304200 Police Service Contingency 64,826 40,000 100,000 140,000 Contingency (Child Abuse exam, Interpreter, towing, biohazard clean- up, city events $10k) (line 23 and 26) 110-4210-4306001 Citizens of Patrol 2,416 110-4210-4309203 ContSvcs Dedicated Team - - 8,712,473 8,712,473 110-4210-4309204 ContSvcs Police OT - - 768,750 768,750 110-4210-4309205 ContSvcs Police Prof Other - - 371,424 371,424 110-4210-4309206 ContSvcs Police ALPR - - 335,000 335,000 110-4210-4334000 R/M-Motor Vehicles-Fleet 59,273 32,000 45,000 77,000 Motorcycle Repair and Maintenance (line 22) 110-4210-4390400 Police Reoccurring Operational 58,948 70,000 5,000 75,000 Cost moved from Contingency (line 25) 110-4210-4390400 Police Reoccurring Operational 75,000 Costs moved from contingency 110-4210-4390400 Police Reoccurring Operational - Tows 110-4210-4390400 Police Reoccurring Operational - Blood Analysis & DOJ 110-4210-4390400 Police Reoccurring Operational - Blood Draws 110-4210-4390400 Police Reoccurring Operational - 110-4210-4390400 Police Reoccurring Operational - 4210 POLICE SERVICES TOTAL 20,403,994 21,519,523 765,379 22,284,902 11,861,055 4/26/2024 20 Budget Worksheets by Dept Page 91 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Community Safety 110-4211-4100100 Salaries-Full Time - - - - 110-4211-4101600 Medicare Contrb-Employer - - - - 110-4211-4111500 Retirement Contribution - - - - 110-4211-4111700 Retiree Health - - - - 110-4211-4112000 Ins Prem - Long Term Disab.- - - - 110-4211-4112100 Ins Prem - Health - - - - 110-4211-4112200 Ins Prem-Dental/Vision - - - - 110-4211-4112400 Ins Prem - Life - - - - 110-4211-4112500 Workers' Compensation - - - - 110-4211-4219000 Supplies-Other - 25,000 (15,000) 10,000 Emergency Supplies 110-4211-4219100 Disaster/Emerg - 25,000 (25,000) - County EMS moved from HR (min. contract in 23/24) 110-4211-4306001 Citizens on Patrol 17,087 25,000 10,000 35,000 110-4211-4309000 Prof - Other - - 5,000 5,000 110-4211-4309201 School Crossing Guards 63,115 60,000 -60,000 Crossing Guards for Ford, Lincoln, Reagan, PDCMS, & WCMS (Increase for minimum wage increases ($13 to $15 p/hour) No School in FY 20/21 110-4211-4311500 Mileage Reimbursement - - 3,000 3,000 110-4211-4312000 Conf- Seminars- Workshops - - 15,000 15,000 110-4211-4312500 Local Meetings - - 3,000 3,000 110-4211-4363000 Dues - - 100 100 4211 COMMUNITY SAFETY TOT 80,202 135,000 (3,900) 131,100 - 4/26/2024 21 Budget Worksheets by Dept Page 92 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Homelessness Services 110-4212-4309200 Prof - Contracting - 100,000 (100,000) - CVAG Outreach and Housing Program 110-4212-4363000 Dues - 3,000 -3,000 CVAG Bus Pass Program 110-4212-4388000 Cntrb-Various Agencies 3,000 110-4212-4392100 Homeless Outreach Team 129,819 250,000 (150,000) 100,000 County HHOPE Outreach Program HAP 4212 HOMELESSNESS SERVICE 132,819 353,000 (250,000) 103,000 - 4/26/2024 22 Budget Worksheets by Dept Page 93 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Animal Regulation 110-4230-4309000 Prof - Other 408,725 360,000 40,000 400,000 Increased by County per PR 110-4230-4388400 Animal Resourse Adopt 506 2,000 8,000 10,000 Reimbursements for pet adoption/vaccinations/spay & neutering 110-4230-4388400 Animal Resourse Adopt 2,000 Reimbursements for pet adoption/vaccinations/spay & neutering 110-4230-4388400 Animal Resourse Adopt 8,000 Microchip reimbursement 4230 ANIMAL REGULATION TOT 409,231 362,000 48,000 410,000 10,000 4/26/2024 23 Budget Worksheets by Dept Page 94 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Traffic Safety 110-4250-4100100 Salaries-Full Time 408,153 451,088 116,622 567,710 Includes Other Stipends 110-4250-4100200 Salaries-Overtime 3,124 1,000 8,000 9,000 traffic overtime 110-4250-4111500 Retirement Contribution 47,317 59,640 14,141 73,781 110-4250-4111600 Medicare Contrb-Employer 6,031 6,541 1,681 8,222 110-4250-4111700 Retiree Health 1,147 1,257 2,798 4,055 110-4250-4111800 Employer 457 Contribution - - 3,600 3,600 110-4250-4112000 Ins Prem - Long Term Disab.1,436 2,230 574 2,804 110-4250-4112100 Ins Prem - Health 65,046 89,147 20,791 109,938 110-4250-4112200 Ins Prem-Dental/Vision 7,010 8,691 1,522 10,213 110-4250-4112400 Ins Prem - Life 692 761 197 958 110-4250-4112500 Workers' Compensation - - 5,418 5,418 110-4250-4219000 Supplies-Other 2,754 5,000 - 5,000 safety supplies; small tools; and other 110-4250-4219000 Supplies-Other 2,500 traffic safety misc supplies (gloves, etc.) 110-4250-4219000 Supplies-Other 2,500 small tools 110-4250-4309000 Prof - Other - 125,000 (25,000) 100,000 non-CIP traffic engineering services 110-4250-4309000 Prof - Other - 75,000 Contracted On-Call Traffic Engineering Services 110-4250-4309000 Prof - Other - 25,000 Other Traffic Related Eng Services 110-4250-4311500 Mileage Reimbursement - 750 - 750 traffic staff 110-4250-4312000 Conf- Seminars- Workshops 348 10,000 8,000 18,000 IMSA Signal Certification; TCP Training; and other misc seminars 110-4250-4312000 Conf- Seminars- Workshops 1,500 TCP Training 110-4250-4312000 Conf- Seminars- Workshops 2,000 ITE Training and Certification 110-4250-4312000 Conf- Seminars- Workshops 2,500 Western ITE Annual Meeting (Long Beach) 110-4250-4312000 Conf- Seminars- Workshops 8,000 IMSA Forum & Expo (Irving, Texas) 110-4250-4312000 Conf- Seminars- Workshops 1,500 IMSA Traffic Signal Recertification 110-4250-4312000 Conf- Seminars- Workshops 2,500 Misc Training Opportunities 110-4250-4332500 R/M-Signals 182,502 310,500 4,500 315,000 increase due to on-call traffic services contract and fiber optic project 110-4250-4332500 R/M-Signals 7,500 City of RM Traffic Signal Shared Costs 110-4250-4332500 R/M-Signals 2,500 City of LQ Traffic Signal Shared Costs 110-4250-4332500 R/M-Signals 125,000 Traffic Signal Maintenance and Equipment 110-4250-4332500 R/M-Signals 150,000 On-call traffic signal services (increase in srvs) 4/26/2024 24 Budget Worksheets by Dept Page 95 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4250-4332500 R/M-Signals 5,000 Dept of Transportation Signal Maint Costs 110-4250-4332500 R/M-Signals 25,000 Interconnect Fiber Optic 110-4250-4351400 Utilities-Electric 188,863 160,000 70,000 230,000 traffic signal electricity rate increase 110-4250-4365000 Telephones 821 5,500 - 5,500 traffic signal communication/ipads for cartegraph 110-4250-4404500 Machinery & Equipment - 10,000 5,000 15,000 Traffic locators for staff 110-4250-4404500 Machinery & Equipment - 10,000 Traffic Count Equipment 110-4250-4404500 Machinery & Equipment - 5,000 Misc Equipment 4250 TRAFFIC SAFETY TOTAL 915,245 1,247,105 237,844 1,484,949 453,000 4/26/2024 25 Budget Worksheets by Dept Page 96 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments PW- Administration 110-4300-4100100 Salaries-Full Time 1,529,744 804,888 348,520 1,037,569 Includes Other Stipends 110-4300-4100200 Salaries-Overtime 163 2,500 -2,500 110-4300-4111500 Retirement Contribution 187,101 106,413 43,546 134,888 110-4300-4111600 Medicare Contrb-Employer 22,220 11,671 5,044 15,035 110-4300-4111700 Retiree Health 18,744 5,879 5,890 10,611 110-4300-4111800 Employer 457 Contribution - - 9,600 9,600 110-4300-4112000 Ins Prem - Long Term Disab.5,529 3,980 1,719 5,127 110-4300-4112100 Ins Prem - Health 287,501 169,835 36,105 180,299 110-4300-4112200 Ins Prem-Dental/Vision 26,166 13,986 3,259 15,202 110-4300-4112400 Ins Prem - Life 2,950 1,360 585 1,751 110-4300-4112500 Workers' Compensation - 64,500 (53,492) 11,008 110-4300-4211000 Office Supplies 8,191 7,500 -7,500 110-4300-4219000 Supplies-Other 2 -2,500 2,500 Non-office supplies (keys, locks, tools, etc.) 110-4300-4300300 Prof-Temporary Part-Time 22,529 20,000 5,000 25,000 110-4300-4301000 Prof-Architectural/Eng 800,150 420,000 (245,000) 175,000 110-4300-4301000 Prof-Architectural/Eng 100,000 Map / Plan Checking 110-4300-4301000 Prof-Architectural/Eng 50,000 Architectural and Design Services 110-4300-4301000 Prof-Architectural/Eng 25,000 Misc Professional Services 110-4300-4309000 Prof - Other 54,604 20,000 65,000 85,000 Increase due to golf cart parade, and ADA Compliance and Cartegraph Support 110-4300-4309000 Prof - Other 50,000 Cartegraph Support / ADA Support 110-4300-4309000 Prof - Other 10,000 Document Scanning 110-4300-4309000 Prof - Other 20,000 Golf Cart Parade Float 110-4300-4309000 Prof - Other 5,000 Shred-it and other misc services 110-4300-4311500 Mileage Reimbursement 513 2,500 -2,500 110-4300-4312000 Conf- Seminars- Workshops 12,433 31,650 9,350 41,000 increase due to new staff training requirements 110-4300-4312000 Conf- Seminars- Workshops 8,000 ICMA Conference (MS/MA) 110-4300-4312000 Conf- Seminars- Workshops 2,500 JPIA Management Academy 110-4300-4312000 Conf- Seminars- Workshops 3,500 OpenGov Transform Conference (MP) 110-4300-4312000 Conf- Seminars- Workshops 5,000 League of CA Cities (3) 110-4300-4312000 Conf- Seminars- Workshops 4,000 APWA PWX Conference (CG) 110-4300-4312000 Conf- Seminars- Workshops 1,500 APWA Expo / Webinars 110-4300-4312000 Conf- Seminars- Workshops 2,500 MMASC Conference (2) 110-4300-4312000 Conf- Seminars- Workshops 7,000 CAPPO Annual Conference (2) 110-4300-4312000 Conf- Seminars- Workshops 2,000 CALBO - Plan Examiner License 110-4300-4312000 Conf- Seminars- Workshops 5,000 Local seminars/trainings 110-4300-4312500 Local Meetings 3,302 6,750 4,500 11,250 increase due to annual outdoor worker day 110-4300-4312500 Local Meetings 1,500 APWA local meetings 110-4300-4312500 Local Meetings 1,000 Public Works Day 110-4300-4312500 Local Meetings 1,250 MSA Meeting 4/26/2024 26 Budget Worksheets by Dept Page 97 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4300-4312500 Local Meetings 5,000 Outdoor Worker Day 110-4300-4312500 Local Meetings 2,500 Lunch / Misc Meetings 110-4300-4361000 Printing / Duplicating 672 1,000 - 1,000 110-4300-4362000 Subscriptions/Publication 3,257 6,500 (1,500) 5,000 110-4300-4362000 Subscriptions/Publication 2,500 Greenbooks / Other Subscriptions 110-4300-4362000 Subscriptions/Publication 2,500 Community Outreach 110-4300-4363000 Dues 8,657 11,200 (1,200) 10,000 increase due to new employees 110-4300-4363000 Dues 2,500 APWA 110-4300-4363000 Dues 750 CPRS 110-4300-4363000 Dues 500 Department of Pesticide Regulation 110-4300-4363000 Dues 500 ICMA 110-4300-4363000 Dues 500 IMSA 110-4300-4363000 Dues 1,250 ISA Membership and Certification 110-4300-4363000 Dues 500 ITE 110-4300-4363000 Dues 250 MSA 110-4300-4363000 Dues 250 NRPA 110-4300-4363000 Dues 500 PAPA 110-4300-4363000 Dues 250 MMASC 110-4300-4363000 Dues 750 VIP DUES (CITY-OWNED LOTS) 110-4300-4363000 Dues 750 PALM DESERT CC HOA DUES 110-4300-4363000 Dues 250 CAPPO 110-4300-4363000 Dues 500 MISC 110-4300-4365000 Telephones 32,787 20,000 - 20,000 Telephone stipends and city-issued phones; replacements 110-4300-4366000 Postage & Freight 606 1,000 - 1,000 110-4300-4391500 Employee Safety 5,865 7,500 2,500 10,000 increase in boot reimb policy; increase in staff 110-4300-4404000 Cap-Office Equipment 15,576 7,500 - 7,500 cameras; chairs; and other office equipment 110-4300-4404000 Cap-Office Equipment 2,500 OFFICE CHAIRS 110-4300-4404000 Cap-Office Equipment 5,000 CAMERAS AND OTHER OFFICE EQUIPMENT 4300 PW ADMIN TOTAL 3,049,263 1,748,112 241,926 1,827,840 334,750 4/26/2024 27 Budget Worksheets by Dept Page 98 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments PW-Streets 110-4310-4100100 Salaries-Full Time 1,029,720 1,084,422 114,772 1,199,194 Includes Other Stipends 110-4310-4100200 Salaries-Overtime 23,846 20,000 - 20,000 110-4310-4111500 Retirement Contribution 123,909 143,456 12,040 155,496 110-4310-4111600 Medicare Contrb-Employer 15,552 15,724 1,598 17,322 110-4310-4111700 Retiree Health 1,459 4,150 (911) 3,239 110-4310-4111800 Employer 457 Contribution - - 7,200 7,200 110-4310-4112000 Ins Prem - Long Term Disab.4,038 5,362 544 5,906 110-4310-4112100 Ins Prem - Health 279,949 302,260 25,586 327,846 110-4310-4112200 Ins Prem-Dental/Vision 24,097 26,294 (2,233) 24,061 110-4310-4112400 Ins Prem - Life 1,891 1,837 184 2,021 110-4310-4112500 Workers' Compensation - 55,000 (43,555) 11,445 110-4310-4214000 Uniforms 16,407 30,000 (5,000) 25,000 increase due to new contract and include landscape / facility staff 110-4310-4214000 Uniforms 5,000 Uniform Replacements 110-4310-4214000 Uniforms 10,000 Uniform Contract 110-4310-4214000 Uniforms 5,000 Cold Weather jackets 110-4310-4214000 Uniforms 2,500 Summer T-Shirts 110-4310-4214000 Uniforms 2,500 Hats 110-4310-4219000 Supplies-Other 141,299 140,000 - 140,000 increase due to the increase in material costs 110-4310-4219000 Supplies-Other 5,000 Safety Supplies 110-4310-4219000 Supplies-Other 10,000 El Paseo Replacement Flags and Poles 110-4310-4219000 Supplies-Other 30,000 Annual Street Name Sign Replacement 110-4310-4219000 Supplies-Other 25,000 Street and Traffic Sign Replacement with LED 110-4310-4219000 Supplies-Other 7,500 Cement Bags or mix (transferred from r/m acct) 110-4310-4219000 Supplies-Other 7,500 Striping Paint (transferred from r/m acct) 110-4310-4219000 Supplies-Other 15,000 Asphalt (transferred from r/m acct) 110-4310-4219000 Supplies-Other 20,000 Traffic control supplies (transferred from r/m acct) 110-4310-4219000 Supplies-Other 10,000 small tools 110-4310-4219000 Supplies-Other 10,000 Misc supplies (lowes, ace, irrigation, napa, paint, etc.) 110-4310-4311500 Mileage Reimbursement - 1,000 - 1,000 110-4310-4312000 Conf- Seminars- Workshops 400 32,500 (2,500) 30,000 return of in-person trainings and conferences 110-4310-4312000 Conf- Seminars- Workshops 1,000 PAPA seminars 110-4310-4312000 Conf- Seminars- Workshops 3,000 APWA Module 1-4 110-4310-4312000 Conf- Seminars- Workshops 8,000 APWA Annual Conference (2) 110-4310-4312000 Conf- Seminars- Workshops 10,000 Concrete World Conference (3 staff members) 4/26/2024 28 Budget Worksheets by Dept Page 99 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4310-4312000 Conf- Seminars- Workshops 8,000 Misc Trainings, courses, webinars, etc. 110-4310-4332000 Repair & Maintenance Streets 459,355 432,500 160,000 592,500 Added ROW Weed Abatement Program and SB1383 Mulch fees 110-4310-4332000 Repair & Maintenance Streets 25,000 Dump Fees (drains, drywells, concrete, etc.) 110-4310-4332000 Repair & Maintenance Streets 220,000 Citywide Street Sweeping 110-4310-4332000 Repair & Maintenance Streets 15,000 Citywide Emergency Street Sweeping 110-4310-4332000 Repair & Maintenance Streets 90,000 Bus Shelter Maintenance 110-4310-4332000 Repair & Maintenance Streets 30,000 Concrete Services (specialty grinding & cutting) 110-4310-4332000 Repair & Maintenance Streets 17,500 Concrete Delivery 110-4310-4332000 Repair & Maintenance Streets 10,000 As-needed Fence Repairs 110-4310-4332000 Repair & Maintenance Streets 10,000 Cleanup of Hazardous spills due to accidents 110-4310-4332000 Repair & Maintenance Streets 25,000 SB1383 Mulch Fees 110-4310-4332000 Repair & Maintenance Streets 75,000 ROW Weed Abatement 110-4310-4332000 Repair & Maintenance Streets 75,000 Sidewalk Repairs and replacement 110-4310-4332000 Repair & Maintenance Streets - Other (Vandalism, cleanup, etc.) 110-4310-4343000 Construction Equipment 14,292 25,000 10,000 35,000 New requirements for drain maintenance requires the quarterly rental of a Vector truck. 110-4310-4351000 Utilities-Water 6,361 8,000 7,000 15,000 Construction meters; rate increase 110-4310-4365000 Telephones 3,951 10,500 -10,500 Two-way radio; on-call cellphones; and ipads 110-4310-4391502 Graffiti Program 10,057 13,000 2,000 15,000 paint and misc supplies; increase in materials costs 110-4310-4391502 Graffiti Program 10,000 paint 110-4310-4391502 Graffiti Program 5,000 supplies 110-4310-4404500 Machinery & Equipment 15,604 12,500 (7,500) 5,000 small equipment 4310 PW STREETS TOTAL 2,172,187 2,363,505 279,225 2,642,730 802,500 4/26/2024 29 Budget Worksheets by Dept Page 100 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Repairs and Maintenance 110-4312-4332000 Repair & Maintenance Streets 14,980 25,000 25,000 50,000 ADA Curb Ramp Modification CIP 110-4313-4332000 Repair & Maintenance Streets - 200,000 - 200,000 Parking Lot Rehabilitation and Maintenance Program 4311-4315 REPS & MAINT TOTA 14,980 225,000 25,000 250,000 - 4/26/2024 30 Budget Worksheets by Dept Page 101 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Corporation Yard 110-4330-4219000 Supplies-Other 9,801 14,500 2,500 17,000 janitorial; kitchen; first aid, etc; increase on material costs 110-4330-4219000 Supplies-Other 5,000 kitchen supplies 110-4330-4219000 Supplies-Other 5,500 janitorial supplies 110-4330-4219000 Supplies-Other 3,000 first aid supplies 110-4330-4219000 Supplies-Other 1,000 office supplies 110-4330-4219000 Supplies-Other 2,500 misc (keys, tools, etc.) 110-4330-4309000 Prof - Other 12,049 11,450 1,000 12,450 increase due to new contract costs 110-4330-4309000 Prof - Other 1,750 Pest control 110-4330-4309000 Prof - Other 1,500 alarm monitoring 110-4330-4309000 Prof - Other 2,500 alarm / elevator annual testing 110-4330-4309000 Prof - Other 2,700 fire extinguisher / sprinkler inspections 110-4330-4309000 Prof - Other 3,000 purifying water system 110-4330-4309000 Prof - Other 500 AED Service 110-4330-4309000 Prof - Other 500 Misc supplies (keys, tools, lowes, ace) 110-4330-4331000 R/M-Buildings 126,991 118,000 4,500 122,500 increase due to service rate increase 110-4330-4331000 R/M-Buildings 2,500 Elevator PM and Repairs 110-4330-4331000 R/M-Buildings 1,500 Garage Door PM and Repairs 110-4330-4331000 R/M-Buildings 20,000 Generator PM and Repairs 110-4330-4331000 R/M-Buildings 5,000 Washout Facility Repairs and Maintenance 110-4330-4331000 R/M-Buildings 40,000 Janitorial Services (additional 2 hours) 110-4330-4331000 R/M-Buildings 5,000 Alarm System Repairs 110-4330-4331000 R/M-Buildings 16,000 HVAC PM and Repairs 110-4330-4331000 R/M-Buildings 10,000 Electrical and Lighting Repairs 110-4330-4331000 R/M-Buildings 3,000 Plumbing Services 110-4330-4331000 R/M-Buildings 5,000 Gate Services and Repairs 110-4330-4331000 R/M-Buildings 10,000 Parking Lot Sweeping 110-4330-4331000 R/M-Buildings 2,500 Ice Machine & Refrigerator Repairs 110-4330-4331000 R/M-Buildings 2,000 Misc Repairs (partitions, lockers, etc.) 110-4330-4351000 Utilities-Water 6,365 6,500 3,500 10,000 rate increase 110-4330-4351200 Utilities-Gas 483 1,000 - 1,000 110-4330-4351400 Utilities-Electric 27,528 40,000 5,000 45,000 rate increase 110-4330-4364000 Filing Fees 6,332 6,250 500 6,750 SCAQMD; Elevator; Radio Licensing, etc. 110-4330-4364000 Filing Fees 250 Dept of toxics 110-4330-4364000 Filing Fees 2,500 Dept of Environmental Health 110-4330-4364000 Filing Fees 3,000 SCAQMD 110-4330-4364000 Filing Fees 750 elevator permit 110-4330-4364000 Filing Fees 250 radio licensing 4/26/2024 31 Budget Worksheets by Dept Page 102 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4330-4404000 Cap-Office Equipment 16,938 27,500 14,000 41,500 breakroom furniture and appliances 110-4330-4404000 Cap-Office Equipment 7,500 Storage Cabinets 110-4330-4404000 Cap-Office Equipment 10,000 Tables, chairs, etc. 110-4330-4404000 Cap-Office Equipment 24,000 Power Washers (2) 4330 CORP YARD TOTAL 206,488 225,200 31,000 256,200 200,200 4/26/2024 32 Budget Worksheets by Dept Page 103 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Fleet 110-4331-4217000 Supply-Automotive-Gas 133,134 152,500 (2,500) 150,000 FUEL COSTS 110-4331-4217000 Supply-Automotive-Gas 5,000 PROPANE 110-4331-4217000 Supply-Automotive-Gas 145,000 GAS / DIESEL FUEL 110-4331-4305400 Prof-Hazardous Materials 9,338 15,000 (2,500) 12,500 INCREASE IN SERVICE COSTS 110-4331-4305400 Prof-Hazardous Materials 5,000 Waste Recycling 110-4331-4305400 Prof-Hazardous Materials 7,500 Water Clarification System 110-4331-4334000 R/M-Motor Vehicles-Fleet 185,645 170,000 55,000 225,000 GPS, Fuel pump and Vehicle Maintenance; increase in labor rates and material costs 110-4331-4334000 R/M-Motor Vehicles-Fleet 10,000 Advantage lift and air compressor maintenance 110-4331-4334000 R/M-Motor Vehicles-Fleet 5,000 Basic Inspection of Terminals (BIT) 110-4331-4334000 R/M-Motor Vehicles-Fleet 10,000 Fuel Pump Maintenance 110-4331-4334000 R/M-Motor Vehicles-Fleet 15,000 Tires (lease and city-owned) 110-4331-4334000 R/M-Motor Vehicles-Fleet 3,000 smog certifications 110-4331-4334000 R/M-Motor Vehicles-Fleet 20,000 Vehicle GPS Systems (lease and city-owned) 110-4331-4334000 R/M-Motor Vehicles-Fleet 50,000 Fleet repairs 110-4331-4334000 R/M-Motor Vehicles-Fleet 15,000 Small equipment repairs 110-4331-4334000 R/M-Motor Vehicles-Fleet 45,000 Lease Vehicle Maintenance Agreement CIP 4-25-23 LU 110-4331-4334000 R/M-Motor Vehicles-Fleet 25,000 Large equipment repairs 110-4331-4334000 R/M-Motor Vehicles-Fleet 10,000 Golf Cart repairs, including batteries 110-4331-4334000 R/M-Motor Vehicles-Fleet 17,000 Carwash and stock parts (oil, filters, blades, supplies, etc.) 110-4331-4404000 Cap-Office Equipment - - 25,000 25,000 Utility Trailers (2) 4331 FLEET TOTAL 328,117 337,500 75,000 412,500 387,500 4/26/2024 33 Budget Worksheets by Dept Page 104 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Building Maintenance 110-4340-4100100 Salaries-Full Time 322,459 518,635 (174,287) 426,320 110-4340-4100200 Salaries-Overtime 12,969 10,000 -10,000 Standby; based on current costs 110-4340-4111500 Retirement Contribution 34,674 68,580 (23,777) 55,475 110-4340-4111600 Medicare Contrb-Employer 4,854 7,520 (2,527) 6,182 110-4340-4111700 Retiree Health - 1,053 (1,053) 820 110-4340-4111800 Employer 457 Contribution - -3,600 3,600 110-4340-4112000 Ins Prem - Long Term Disab.1,104 2,565 (863) 2,108 110-4340-4112100 Ins Prem - Health 69,474 109,455 (51,920) 83,527 110-4340-4112200 Ins Prem-Dental/Vision 5,558 8,913 (2,785) 8,171 110-4340-4112400 Ins Prem - Life 534 880 (299) 719 110-4340-4112500 Workers' Compensation - 6,200 (2,914) 3,286 110-4340-4219000 Supplies-Other 44,259 44,500 7,500 52,000 15% of increase in materials costs 110-4340-4219000 Supplies-Other 15,000 Janitorial supplies 110-4340-4219000 Supplies-Other 15,000 Kitchen supplies 110-4340-4219000 Supplies-Other 5,000 First Aid supplies 110-4340-4219000 Supplies-Other 2,500 small tools 110-4340-4219000 Supplies-Other 7,500 Flags 110-4340-4219000 Supplies-Other 7,000 other (plants, paint, keys, locks, safety, etc) 110-4340-4309000 Prof - Other 24,452 26,000 2,000 28,000 increase due to increase in labor rates and new AED inspection program 110-4340-4309000 Prof - Other 3,000 pest control 110-4340-4309000 Prof - Other 3,000 alarm monitoring 110-4340-4309000 Prof - Other 5,000 alarm response 110-4340-4309000 Prof - Other 5,000 water dispensers 110-4340-4309000 Prof - Other 5,000 fire extinguisher / sprinkler inspections 110-4340-4309000 Prof - Other 5,000 AED Management / Inspection Program (NEW) 110-4340-4309000 Prof - Other 2,000 Other Misc services 110-4340-4311500 Mileage Reimbursement - 500 -500 110-4340-4312000 Conf- Seminars- Workshops 1,265 10,250 3,500 13,750 increase do to in-person conferences after COVID 110-4340-4312000 Conf- Seminars- Workshops 4,000 APWA PWX Conference (KS) 110-4340-4312000 Conf- Seminars- Workshops 3,000 TPC Basic Electricity (EE) 110-4340-4312000 Conf- Seminars- Workshops 1,250 Generator and Emergency Power Training 110-4340-4312000 Conf- Seminars- Workshops 2,500 HVAC Training (1) 110-4340-4312000 Conf- Seminars- Workshops 1,500 Electrical Troubleshooting Training 110-4340-4312000 Conf- Seminars- Workshops 1,500 Webinars and Local Trainings 110-4340-4331000 R/M-Buildings 154,544 187,500 75,000 262,500 increase in labor and materials costs 110-4340-4331000 R/M-Buildings 25,000 Electrical and Lighting Repairs 4/26/2024 34 Budget Worksheets by Dept Page 105 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4340-4331000 R/M-Buildings 17,500 Door PM / Repairs 110-4340-4331000 R/M-Buildings 7,500 Mold Testing 110-4340-4331000 R/M-Buildings 30,000 Plumbing Repairs 110-4340-4331000 R/M-Buildings 35,000 HVAC PM / Repairs 110-4340-4331000 R/M-Buildings 55,000 Generator PM / Repairs 110-4340-4331000 R/M-Buildings 10,000 Airlink System Maintenance 110-4340-4331000 R/M-Buildings 5,000 Floor and Carpet Cleaning 110-4340-4331000 R/M-Buildings 25,000 Historical Society Repairs 110-4340-4331000 R/M-Buildings 10,000 Security Repairs and Improvements 110-4340-4331000 R/M-Buildings 10,000 Window and Glass Repairs 110-4340-4331000 R/M-Buildings 7,500 Charging Stations 110-4340-4331000 R/M-Buildings 15,000 R/M City-owned Misc Buildings 110-4340-4331000 R/M-Buildings 10,000 Misc Building Repairs (blinds, vandalism, locks, keys, signs, etc.) 110-4340-4332600 Janitorial Services 97,350 110,000 5,000 115,000 10% increase in Contract and extras 110-4340-4351000 Utilities-Water 7,742 5,500 4,500 10,000 Utility rate increase 110-4340-4351200 Utilities-Gas 6,524 2,500 -2,500 110-4340-4351400 Utilities-Electric 210,764 200,000 -200,000 New Charging Stations and rate increase 110-4340-4365000 Telephones 51 3,500 -3,500 cellphones / iPads 110-4340-4404000 Cap-Office Equipment 913 10,000 (5,000) 5,000 chairs, misc office equipment 4340 BLDG MAINT TOTAL 999,490 1,334,051 (164,325) 1,292,958 356,250 4/26/2024 35 Budget Worksheets by Dept Page 106 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Portola Community Center 110-4344-4219000 Supplies-Other 74 2,500 - 2,500 janitorial, safety, office, etc. 110-4344-4309000 Prof - Other 111,982 115,500 15,000 130,500 increase due to contract increases 110-4344-4309000 Prof - Other 125,000 DRD Services Contract 110-4344-4309000 Prof - Other 1,500 Pest Control 110-4344-4309000 Prof - Other 1,500 Alarm Monitoring 110-4344-4309000 Prof - Other 750 Water Dispensers 110-4344-4309000 Prof - Other 1,750 Fire Extinguisher and Annual Inspection Service 110-4344-4331000 R/M-Buildings 27,144 48,500 - 48,500 increase due to new contract and LED retrofit 110-4344-4331000 R/M-Buildings 5,000 Door Preventative Maintenance and Repairs 110-4344-4331000 R/M-Buildings 7,500 HVAC Preventative Maintenance and Repairs 110-4344-4331000 R/M-Buildings 18,000 Janitorial Services 110-4344-4331000 R/M-Buildings 2,500 Plumbing Repairs 110-4344-4331000 R/M-Buildings 10,000 Electrical and Lighting Repairs 110-4344-4331000 R/M-Buildings 5,000 indoor painting 110-4344-4331000 R/M-Buildings 500 Misc repairs (locks, windows, etc.) 110-4344-4351000 Utilities-Water 5,081 5,000 2,500 7,500 110-4344-4351200 Utilities-Gas 1,169 1,000 - 1,000 rate increase 110-4344-4351400 Utilities-Electric 16,865 20,000 7,500 27,500 110-4344-4365000 Telephones 2,348 2,000 250 2,250 4344 PORTOLA CMTY CNTR TO 164,663 194,500 25,250 219,750 179,000 4/26/2024 36 Budget Worksheets by Dept Page 107 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments NPDES 110-4396-4400100 Capital Project 78,276 85,000 265,000 350,000 Significant increase in storm water services 110-4396-4400100 Capital Project 80,000 RCFC Cost Sharing 110-4396-4400100 Capital Project 20,000 White Water Permit 110-4396-4400100 Capital Project 250,000 NPDES / MS4 Support Services 4396 - NPDES TOTAL 78,276 85,000 265,000 350,000 350,000 4/26/2024 37 Budget Worksheets by Dept Page 108 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Community Promotions 110-4416-4100200 Salaries-Overtime - - - - Moved to City Produced - 4th of July 110-4416-4306100 Special Events - - - - 110-4416-4306101 City Produced Events 183,232 278,500 45,500 324,000 110-4416-4306101 City Produced Events 130,000 Independance Day Celebration - increase for fire permits, fencing, and staff overtime 110-4416-4306101 City Produced Events 120,000 Fall and Spring Concerts - two extra concerts each series 110-4416-4306101 City Produced Events 9,000 Veterans Day Celebration 110-4416-4306101 City Produced Events 10,000 Golf Cart Parade Float 110-4416-4306101 City Produced Events 10,000 Celebrate the Season Event with the Gardens on El Paseo 110-4416-4306101 City Produced Events 30,000 Public Safety Services for Various Events - Independance Day, Golf Cart Parade, etc. 110-4416-4306101 City Produced Events 15,000 Miscellaneous Events - El Paseo Sculpture Exhibition Dedication, Hunger Action Month, etc. 110-4416-4306201 City Sponsored Events - - - - 110-4416-4322000 PSDR CVB Funding - - - - 110-4416-4368100 Courtesy Carts 170,265 226,200 7,520 233,720 110-4416-4368100 Courtesy Carts 1,500 Garage maintenance 110-4416-4368100 Courtesy Carts 224,720 Courtesy Cart contract 110-4416-4368100 Courtesy Carts 7,500 Courtesy Cart Marketing 4416 CMTY PROMO TOTAL 353,497 504,700 53,020 557,720 557,720 4/26/2024 38 Budget Worksheets by Dept Page 109 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Public Affairs 110-4417-4100100 Salaries-Full Time 443,546 476,446 150,592 627,038 Public Affairs includes Frankie and Other Stipends 110-4417-4100200 Salaries-Overtime - 500 - 500 110-4417-4111500 Retirement Contribution 56,090 63,011 18,501 81,512 110-4417-4111600 Medicare Contrb-Employer 6,471 6,909 2,174 9,083 110-4417-4111700 Retiree Health 9,560 8,783 8,662 17,445 110-4417-4111800 Employer 457 Contribution - - 6,000 6,000 110-4417-4112000 Ins Prem - Long Term Disab.1,658 2,356 741 3,097 110-4417-4112100 Ins Prem - Health 69,440 75,564 36,846 112,410 110-4417-4112200 Ins Prem-Dental/Vision 5,485 5,740 1,744 7,484 110-4417-4112400 Ins Prem - Life 857 807 251 1,058 110-4417-4112500 Workers' Compensation - 3,300 2,684 5,984 110-4417-4211000 Office Supplies 374 200 - 200 110-4417-4302600 Bright Side Newsletter 97,487 95,000 10,000 105,000 Postage costs have risen by $10,000 annually for BrightSide postage. 110-4417-4309000 Prof - Other 234,937 505,800 (130,800) 375,000 This line item has decreased because some of the funds were moved to Advertising Media Buys. 110-4417-4309000 Prof - Other 53,000 Creative Agency - Strategy and Account Management 110-4417-4309000 Prof - Other 190,000 Creative Agency - Creative Services and Branding 110-4417-4309000 Prof - Other 53,000 Creative Agency - Media Planning 110-4417-4309000 Prof - Other 64,000 Creative Agency - Public Relations/Social Media 110-4417-4309000 Prof - Other 15,000 Translation Services--This is a new item for the Marketing budget. 110-4417-4309101 Community Calendar 13,803 20,000 - 20,000 110-4417-4311500 Mileage Reimbursement 603 200 - 200 110-4417-4312000 Conf- Seminars- Workshops 8,902 8,800 7,000 15,800 110-4417-4312500 Local Meetings 1,149 500 10,000 10,500 110-4417-4312500 Local Meetings 10,000 Civic Engagement (New item for Civic Academy and other civic engagement costs) 110-4417-4312500 Local Meetings 500 Local Meetings 110-4417-4321700 Photography & Videography 500 5,000 - 5,000 110-4417-4321900 Advertising Production 8,400 10,000 - 10,000 110-4417-4322000 PSDR CVB Funding 5,000 110-4417-4322100 Advertising Media Buys 417,345 452,765 121,000 573,765 This line item is higher because last year some of these pass-through costs were included in Prof-Other. 4/26/2024 39 Budget Worksheets by Dept Page 110 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4417-4322100 Advertising Media Buys 530,000 Agency Media Buys 110-4417-4322100 Advertising Media Buys 8,765 Palm Springs Life Advertising (Economic Development) 110-4417-4322100 Advertising Media Buys 35,000 Local advertising 110-4417-4322200 Advertising Special Event 33,919 40,000 - 40,000 110-4417-4322201 Advertising Special CO-OP 86,205 155,000 (5,000) 150,000 Funds committed to promote group business at the JW Marriott during need periods such as summer, to help drive TOT, as well as funds available for new group business in FY25 that meet the program criteria. 110-4417-4322300 Advertising Promotional 71 1,000 - 1,000 110-4417-4322301 Collateral Design 9,690 10,000 - 10,000 110-4417-4361000 Printing / Duplicating 12,331 13,500 - 13,500 110-4417-4362000 Subscriptions/Publication 390 150 600 750 110-4417-4363000 Dues 2,868 700 2,300 3,000 110-4417-4365000 Telephones 960 1,440 (440) 1,000 Cell phone stipends (960) 110-4417-4404000 Cap-Office Equipment - - - - 4417 PUBLIC AFFAIRS TOTAL 1,528,042 1,963,471 242,855 2,206,326 959,265 4/26/2024 40 Budget Worksheets by Dept Page 111 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Visitor Center 110-4419-4100100 Salaries-Full Time 20,086 - - - Visitor Services now included in Marketing 110-4419-4100200 Salaries-Overtime - - - - 110-4419-4111500 Retirement Contribution 2,540 - - - 110-4419-4111600 Medicare Contrb-Employer 296 - - - 110-4419-4111700 Retiree Health - - - - 110-4419-4112000 Ins Prem - Long Term Disab.105 - - - 110-4419-4112100 Ins Prem - Health 2,785 - - - 110-4419-4112200 Ins Prem-Dental/Vision 194 - - - 110-4419-4112400 Ins Prem - Life 51 - - - 110-4419-4112500 Workers' Compensation - - - - 110-4419-4211000 Office Supplies - 1,000 -1,000 110-4419-4219000 Supplies-Other - 4,000 -4,000 110-4419-4311500 Mileage Reimbursement - 500 -500 110-4419-4312000 Conf- Seminars- Workshops - --- 110-4419-4312500 Local Meetings - 250 -250 110-4419-4361000 Printing / Duplicating - 1,000 -1,000 110-4419-4362000 Subscriptions/Publication 767 700 -700 110-4419-4365000 Telephones 120 480 -480 110-4419-4366000 Postage & Freight 222 5,000 -5,000 4419 VISITORS CENTER TOTAL 27,166 12,930 -12,930 4/26/2024 41 Budget Worksheets by Dept Page 112 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Building and Safety 110-4420-4100100 Salaries-Full Time 755,132 774,876 (72,348) 702,528 Includes other stipends 110-4420-4100200 Salaries-Overtime 11,733 1,000 4,000 5,000 $5K for on-call weekend coverage per KP 110-4420-4111500 Retirement Contribution 88,735 102,476 (11,158) 91,318 110-4420-4111600 Medicare Contrb-Employer 10,779 11,236 (1,059) 10,177 110-4420-4111700 Retiree Health 7,027 8,587 (1,630) 6,957 110-4420-4111800 Employer 457 Contribution - - 4,800 4,800 110-4420-4112000 Ins Prem - Long Term Disab.2,898 3,831 (361) 3,470 110-4420-4112100 Ins Prem - Health 152,182 163,021 (44,180) 118,841 110-4420-4112200 Ins Prem-Dental/Vision 14,265 14,208 (4,446) 9,762 110-4420-4112400 Ins Prem - Life 1,444 1,308 (125) 1,183 110-4420-4112500 Workers' Compensation - 36,000 (29,295) 6,705 110-4420-4211000 Office Supplies 2,008 2,500 - 2,500 110-4420-4214000 Uniforms - 1,700 (500) 1,200 Division uniforms for professional appearance. 110-4420-4218000 Small Tools/Equipment 2,253 1,000 - 1,000 Misc supplies/tools in the field 110-4420-4301000 Prof-Architectural/Eng 283,503 300,000 - 300,000 HR Green Contract Building Plan Review Consultant. 110-4420-4309000 Prof - Other - - - - 110-4420-4311500 Mileage Reimbursement 657 1,500 500 2,000 110-4420-4312000 Conf- Seminars- Workshops 6,855 31,900 (9,900) 22,000 Training and Certification for 6 technical staff members and 1 administrative support. 110-4420-4312000 Conf- Seminars- Workshops 7,700 CBO (Attendance to ICC, CALBO, and CACEO conferences. CEU maintenance (AB717). 110-4420-4312000 Conf- Seminars- Workshops 3,300 1 Assistant CBO - CALBO and CEU maintenance (AB717) 110-4420-4312000 Conf- Seminars- Workshops 10,000 4 Building Inspectors - Training and CEU maintenance (AB717) 110-4420-4312000 Conf- Seminars- Workshops 1,000 1 Admin Support Training: M. Miller (Building and Code Compliance Support). 110-4420-4312500 Local Meetings - 1,000 - 1,000 Coachella Valley ICC Chapter (CVICC) 110-4420-4361000 Printing / Duplicating 9,516 10,000 (2,000) 8,000 Archiving due to migration to digital environment. Printing - Corrections Notices, Door Knockers, 110-4420-4362000 Subscriptions/Publication 6,760 7,500 (2,500) 5,000 110-4420-4362000 Subscriptions/Publication - UpCode Subscription-Renews 2025 110-4420-4362000 Subscriptions/Publication 600 Access Tool Kit Subscription 110-4420-4362000 Subscriptions/Publication 400 US Access Subscription 110-4420-4362000 Subscriptions/Publication 2,500 ICC Code & Reference Books 4/26/2024 42 Budget Worksheets by Dept Page 113 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4420-4362000 Subscriptions/Publication 1,000 Uniform Codes 110-4420-4362000 Subscriptions/Publication 500 Misc 110-4420-4363000 Dues 1,040 1,500 - 1,500 ICC, CALBO,and miscellaneous organizational dues to support training and access for the Building and Safety Division. 110-4420-4365000 Telephones 8,471 15,000 (5,000) 10,000 cell stipend (480) 110-4420-4366000 Postage & Freight 59 1,000 - 1,000 110-4420-4391500 Employee Safety 750 2,500 500 3,000 Boot safety program for 6 Inspectors 110-4420-4404500 Machinery & Equipment - 11,500 (9,000) 2,500 110-4420-4404500 Machinery & Equipment - 1,500 Vehicle iPad mounting conversion 110-4420-4404500 Machinery & Equipment - 1,000 Division inspection tools 4420 BUILDING AND SAFTEY TO 1,366,066 1,505,143 (183,702) 1,321,441 29,500 4/26/2024 43 Budget Worksheets by Dept Page 114 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Permit Center 110-4421-4100100 Salaries-Full Time 337,777 385,302 (123,458) 581,071 Includes Other Stipends 110-4421-4100200 Salaries-Overtime 326 500 -500 110-4421-4111500 Retirement Contribution 42,336 50,980 (16,979) 75,372 110-4421-4111600 Medicare Contrb-Employer 4,957 5,587 (1,800) 8,397 110-4421-4111700 Retiree Health 6,692 7,943 (6,110) 1,833 110-4421-4111800 Employer 457 Contribution - - 2,400 6,000 110-4421-4112000 Ins Prem - Long Term Disab.1,315 1,905 (614) 2,863 110-4421-4112100 Ins Prem - Health 78,368 89,605 (34,142) 112,957 110-4421-4112200 Ins Prem-Dental/Vision 7,651 8,913 (4,601) 9,300 110-4421-4112400 Ins Prem - Life 637 654 (212) 978 110-4421-4112500 Workers' Compensation - - 2,499 1,950 110-4421-4211000 Office Supplies 928 3,000 -3,000 Office Supplies & Ergonomics 110-4421-4211000 Office Supplies 1,000 Ergonomic Items 110-4421-4211000 Office Supplies 2,000 Office Supplies 110-4421-4214000 Uniforms - 500 -500 110-4421-4309000 Prof - Other - 22,000 113,000 135,000 110-4421-4309000 Prof - Other - 75,000 Holistic Supplemental Staffing 110-4421-4309000 Prof - Other - 60,000 SolarAPP Grant Advance Funding - Reimbursable 110-4421-4311500 Mileage Reimbursement - 800 -800 110-4421-4312000 Conf- Seminars- Workshops 4,953 9,400 (900) 8,500 Permit Technician Exams and Certifications 110-4421-4312000 Conf- Seminars- Workshops 1,500 CALBO for 5 staff 110-4421-4312000 Conf- Seminars- Workshops 2,000 Permit Tech Academy-T. Williams 110-4421-4312000 Conf- Seminars- Workshops 2,000 Plans Examiner Cert-R. McKeown 110-4421-4312000 Conf- Seminars- Workshops 3,000 Regulatory Training-L. Ritchey 110-4421-4312500 Local Meetings 208 - - - 110-4421-4363000 Dues - 850 (250) 600 ICC Membership Dues (3) 110-4421-4365000 Telephones 1,942 1,500 -1,500 110-4421-4366000 Postage & Freight - - 200 200 Mailings and outreach 4421 PERMIT CENTER TOTAL 488,089 589,439 (70,967) 951,321 146,500 4/26/2024 44 Budget Worksheets by Dept Page 115 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Code Enforcement 110-4422-4100100 Salaries-Full Time 465,281 489,275 131,102 543,578 Includes other stipends 110-4422-4100200 Salaries-Overtime 3,293 - - - 110-4422-4111500 Retirement Contribution 57,410 64,728 15,689 70,501 110-4422-4111600 Medicare Contrb-Employer 6,837 7,095 1,863 7,854 110-4422-4111700 Retiree Health 3,928 4,298 4,426 8,724 110-4422-4111800 Employer 457 Contribution - - 4,800 3,600 110-4422-4112000 Ins Prem - Long Term Disab.1,471 2,419 635 2,678 110-4422-4112100 Ins Prem - Health 100,427 115,643 37,521 128,837 110-4422-4112200 Ins Prem-Dental/Vision 9,338 10,590 1,430 9,978 110-4422-4112400 Ins Prem - Life 717 829 214 914 110-4422-4112500 Workers' Compensation - - 5,921 2,430 110-4422-4211000 Office Supplies 583 2,500 - 2,500 110-4422-4214000 Uniforms 1,202 2,000 - 2,000 Code Compliance Officer Uniforms moved from 4470 110-4422-4218000 Small Tools/Equipment 161 1,000 1,000 2,000 Tools and misc in the field 110-4422-4305500 Prof -Lot Cleaning Svc 5,915 15,000 - 15,000 Public Nuisance Abatement 110-4422-4309000 Prof - Other 8,491 87,500 11,400 98,900 Hearing examiner ($7,500), Data Ticket for citation processing ($5,000), and Deckard ($75000) 110-4422-4309000 Prof - Other 7,500 Data Ticket (citation processing) 110-4422-4309000 Prof - Other 10,000 Hearing Examiner 110-4422-4309000 Prof - Other 69,400 Deckard STR Monitoring 110-4422-4309000 Prof - Other 12,000 Shopping Cart Retrieval 110-4422-4311500 Mileage Reimbursement 738 1,500 - 1,500 110-4422-4312000 Conf- Seminars- Workshops 14,913 15,000 - 15,000 Code Compliance Officer training 110-4422-4312000 Conf- Seminars- Workshops 5,000 CACEO Certification (two code officers) 110-4422-4312000 Conf- Seminars- Workshops 10,000 CACEO (CEU's for supervisor, 4 code officers) 110-4422-4312500 Local Meetings - 1,000 500 1,500 CACEO trainings 110-4422-4361000 Printing / Duplicating 3,150 8,000 (1,000) 7,000 Scanning Services and noticing 110-4422-4363000 Dues 1,524 2,000 - 2,000 CACEO 110-4422-4364000 Filing Fees - 1,500 - 1,500 Lein filings 110-4422-4365000 Telephones 8,074 9,000 (3,000) 6,000 Phones and PSEC Radios/cell phone stipend (480) 110-4422-4366000 Postage & Freight 4,023 7,000 (2,000) 5,000 Code Enforcement Mailings 110-4422-4391500 Employee Safety - - 2,500 2,500 Safety Footwear 4422 CODE ENFORCEMENT TO 697,477 847,877 213,001 941,494 113,900 4/26/2024 45 Budget Worksheets by Dept Page 116 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Engineering & Land Development 110-4423-4100100 Salaries-Full Time - - 602,802 602,802 110-4423-4100200 Salaries-Overtime - - - - 110-4423-4101500 Retirement Contribution - - 86,484 86,484 110-4423-4101600 Medicare Contrb-Employer - - 8,706 8,706 110-4423-4111700 Retiree Health - - 9,802 9,802 110-4423-4111800 Employer 457 Contribution - - 1,200 1,200 110-4423-4112000 Ins Prem - Long Term Disab.- - 2,968 2,968 110-4423-4112100 Ins Prem - Health - - 75,506 75,506 110-4423-4112200 Ins Prem-Dental/Vision - - 5,892 5,892 110-4423-4112400 Ins Prem - Life - - 1,011 1,011 110-4423-4112500 Workers' Compensation - - 6,663 6,663 110-4423-4211000 Office Supplies - - 1,500 1,500 110-4423-4311500 Mileage Reimbursement - - 500 500 110-4423-4312000 Conf- Seminars- Workshops - - 9,000 9,000 110-4423-4312500 Local Meetings - - 900 900 110-4423-4363000 Dues - - 3,000 3,000 110-4423-4365000 Telephones - - 2,000 2,000 110-4423-4404000 Cap-Office Equipment - - 5,000 5,000 4423 - ENG & LAND DEVELOPM - - 822,934 822,934 - 4/26/2024 46 Budget Worksheets by Dept Page 117 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Economic Development 110-4430-4100100 Salaries-Full Time 793,069 972,374 (49,391) 922,983 Includes Other Stipends 110-4430-4100200 Salaries-Overtime 160 500 -500 110-4430-4111500 Retirement Contribution 97,801 128,570 (8,651) 119,919 110-4430-4111600 Medicare Contrb-Employer 11,510 14,100 (736) 13,364 110-4430-4111700 Retiree Health 8,979 12,080 (813) 11,267 110-4430-4111800 Employer 457 Contribution - - 7,200 7,200 110-4430-4112000 Ins Prem - Long Term Disab.2,698 4,808 (251) 4,557 110-4430-4112100 Ins Prem - Health 137,349 176,282 4,610 180,892 110-4430-4112200 Ins Prem-Dental/Vision 11,854 14,927 (1,541) 13,386 110-4430-4112400 Ins Prem - Life 1,418 1,640 (83) 1,557 110-4430-4112500 Workers' Compensation - 30,600 (21,791) 8,809 110-4430-4211000 Office Supplies 1,486 3,000 2,000 5,000 New office supplies for newly configured lobby and office space 110-4430-4300300 Prof-Temporary Part-Time 9,528 110-4430-4309000 Prof - Other 278,625 330,000 (30,000) 300,000 Mall Redevelopment Strategy/North Sphere Study/CSUPD/DW Disposition and Study, Business Recruitment/Temp Services/Rail Station 110-4430-4309000 Prof - Other 70,000 Mall Redevelopment 110-4430-4309000 Prof - Other 50,000 KMA Financial Analysis 110-4430-4309000 Prof - Other 10,000 Property Disposition Costs 110-4430-4309000 Prof - Other 40,000 Annexation 110-4430-4309000 Prof - Other 10,000 Department Temp Services (ED, Special Programs, Public Affairs) 110-4430-4309000 Prof - Other 120,000 Climate Action Plan 110-4430-4309102 Prof-Economic Development 65,298 50,000 25,000 75,000 Property Appraisals/Proforma Reviews/misc ED program support 110-4430-4311500 Mileage Reimbursement 857 3,600 (600) 3,000 110-4430-4312000 Conf- Seminars- Workshops 13,219 20,000 6,000 26,000 League Cal Cities(3)/ICSC(1)/ICMA(2)/CALED(4 )/IEDC(2)/ULI (1) 110-4430-4312100 Committee Conferences - 5,000 -5,000 SCAG GA Sponsorship 110-4430-4312500 Local Meetings 1,496 3,000 500 3,500 Meetings with businesses/property owners as part of Business Retention/Expansion Program 110-4430-4321000 Req Legal Advertising - - - - 110-4430-4322100 Advertising Media Buys 4,950 7,000 -7,000 Invest CV/ PS Life Advertorial / CVEP Econ Summit 110-4430-4361000 Printing / Duplicating 1,950 2,500 -2,500 BEAR/Incentive Program 110-4430-4362000 Subscriptions/Publication 56 500 -500 110-4430-4363000 Dues 55,046 65,000 (5,000) 60,000 CVEP Membership / CALED / ICSC / ICMA / ULI / Chamber 4/26/2024 47 Budget Worksheets by Dept Page 118 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4430-4365000 Telephones 4,946 1,500 1,500 3,000 Cell Phone Staff Stipend (480) + new devices 110-4430-4366000 Postage & Freight 1,031 2,000 -2,000 BRE Follow-up Mailing 110-4430-4388600 Cntrb-- - -- 4430 ECON DEVELOPMENT TOT 1,503,329 1,848,981 (72,047) 1,776,934 300,000 4/26/2024 48 Budget Worksheets by Dept Page 119 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Development Services 110-4470-4100100 Salaries-Full Time 1,232,451 1,130,335 51,090 1,157,481 110-4470-4100200 Salaries-Overtime 9,781 5,000 - 5,000 110-4470-4111500 Retirement Contribution 158,613 149,445 4,178 150,597 110-4470-4111600 Medicare Contrb-Employer 18,924 16,390 731 16,783 110-4470-4111700 Retiree Health 15,045 16,632 9,448 28,798 110-4470-4111800 Employer 457 Contribution - - 8,400 8,400 110-4470-4112000 Ins Prem - Long Term Disab.4,819 5,589 249 5,723 110-4470-4112100 Ins Prem - Health 206,048 183,300 (16,328) 156,677 110-4470-4112200 Ins Prem-Dental/Vision 18,424 17,330 (3,276) 12,915 110-4470-4112400 Ins Prem - Life 2,839 1,907 84 1,952 110-4470-4112500 Workers' Compensation - 40,000 (28,724) 11,276 110-4470-4211000 Office Supplies 1,320 3,000 - 3,000 110-4470-4218000 Small Tools/Equipment - - - - 110-4470-4300300 Prof-Temporary Part-Time 19,922 10,000 - 10,000 110-4470-4300500 Prof-Planners - 395,000 255,000 650,000 110-4470-4300500 Prof-Planners - 500,000 General Plan Consultant 110-4470-4300500 Prof-Planners - 50,000 Historic Resource Survey 110-4470-4300500 Prof-Planners - 100,000 CEQA Planning Consultant 110-4470-4301000 Prof-Architectural/Eng - 600,000 (600,000) - 110-4470-4306200 Community Recognition - 1,000 - 1,000 Plaques for Historic properties 110-4470-4306300 Committee/Commission - - 13,500 13,500 Planning Commission & ARC 110-4470-4306300 Committee/Commission - 6,000 ARC Lunches 110-4470-4306300 Committee/Commission - 7,500 Planning Commissioners Academy for (5) 110-4470-4309000 Prof - Other 326,789 - - - 110-4470-4311500 Mileage Reimbursement 702 2,500 - 2,500 110-4470-4312000 Conf- Seminars- Workshops 13,067 32,150 (5,000) 27,150 110-4470-4312000 Conf- Seminars- Workshops 12,050 Director - IMCA or APA, ICSC, and CAAPA 110-4470-4312000 Conf- Seminars- Workshops 2,000 Planning Commissioners' Academy for one Planner 110-4470-4312000 Conf- Seminars- Workshops 4,500 ESRI Conference for (2) Planner & GIS Analyst 110-4470-4312000 Conf- Seminars- Workshops 7,000 APA CA for (7) Three planners, two Planning Techs, a GIS Analyst, and a Deputy Director 110-4470-4312000 Conf- Seminars- Workshops 600 California AEP CEQA Training - N. Melloni 110-4470-4312000 Conf- Seminars- Workshops 1,000 Professional Development - K. Perez 110-4470-4312500 Local Meetings 2,753 7,500 (5,000) 2,500 110-4470-4333000 R/M-Office Equipment - - - - 110-4470-4361000 Printing / Duplicating 18,186 8,000 (3,000) 5,000 Printing and scanning records 110-4470-4362000 Subscriptions/Publication 157 1,000 - 1,000 110-4470-4363000 Dues 2,307 6,000 - 6,000 Planning Dues 110-4470-4363000 Dues 1,800 Director APA/AICP & ULI 4/26/2024 49 Budget Worksheets by Dept Page 120 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4470-4363000 Dues 1,200 Deputy Director APA/AICP 110-4470-4363000 Dues 1,500 APA & AICP - Two Principal Planners 110-4470-4363000 Dues 1,500 APA (3) One Associate Planner & two Planning Techs 110-4470-4364000 Filing Fees 34 1,000 - 1,000 110-4470-4365000 Telephones 2,933 25,000 (10,000) 15,000 Cell Phone Service (1920) 110-4470-4366000 Postage & Freight 2,229 10,000 (5,000) 5,000 Postage for Planning & Land Development 110-4470-4404000 Cap-Office Equipment - 25,000 (10,000) 15,000 110-4470-4404500 Machinery & Equipment - - - - 4470 - DEVELOPMENT SVCS TO 2,057,344 2,693,078 (343,648) 2,313,252 696,650 4/26/2024 50 Budget Worksheets by Dept Page 121 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Civic Center Park 110-4610-4219000 Supplies-Other 13,576 25,000 -25,000 transferred supplies from r/m acct 110-4610-4219000 Supplies-Other 500 Marking Supplies (paint, flags, stakes, etc.) 110-4610-4219000 Supplies-Other 5,000 Trash Can Liners 110-4610-4219000 Supplies-Other 1,500 Irrigation / City keys and locks 110-4610-4219000 Supplies-Other 7,000 Doggie Bags 110-4610-4219000 Supplies-Other 1,000 Burrtec Trash Boxes 110-4610-4219000 Supplies-Other 1,000 Dog Park Supplies 110-4610-4219000 Supplies-Other 3,000 Signs 110-4610-4219000 Supplies-Other 4,000 Nets (volleyball, basketball, and tennis); transferred from r/m landscape 110-4610-4219000 Supplies-Other 2,000 Misc (lowes, ace, hand tools, etc.) 110-4610-4309200 Prof - Contracting 542,501 585,000 75,000 660,000 Trails Maintenance and Park Management Contracts 110-4610-4309200 Prof - Contracting 50,000 DRD RC Management 110-4610-4309200 Prof - Contracting 575,000 DRD Parks Management Contract; new cost matrix 110-4610-4309200 Prof - Contracting 25,000 Trails Maintenance Contract (MOU) 110-4610-4309200 Prof - Contracting 10,000 Misc (architect, consultants, etc.) 110-4610-4331000 R/M-Buildings 14,854 64,200 13,300 77,500 increase due to new painting program and LED retrofit programs 110-4610-4331000 R/M-Buildings 2,500 Pest Control 110-4610-4331000 R/M-Buildings 25,000 Painting Program 110-4610-4331000 R/M-Buildings 5,000 Door Lock Repairs 110-4610-4331000 R/M-Buildings 10,000 Electrical and Lighting Supplies & Repairs (LED Retrofit) 110-4610-4331000 R/M-Buildings 5,000 Evaporative Cooler Preventative Maintenance 110-4610-4331000 R/M-Buildings 20,000 Plumbing Supplies and Repairs 110-4610-4331000 R/M-Buildings 10,000 Misc Repairs (partitions, dispensers, vandalism, etc.) 110-4610-4332001 RM-Landscaping Services 545,647 688,500 55,000 743,500 5-10% potential contract increases; higher seed costs and tree pruning costs 110-4610-4332001 RM-Landscaping Services 55,000 Annual Broadleaf Tree Pruning 110-4610-4332001 RM-Landscaping Services 1,000 Rose Society Pruning Services 110-4610-4332001 RM-Landscaping Services 45,000 Fertilizer 110-4610-4332001 RM-Landscaping Services 75,000 Landscape Contract Extra Maintenance 110-4610-4332001 RM-Landscaping Services 35,000 Park Enhancement Project 110-4610-4332001 RM-Landscaping Services 275,000 Base Monthly Landscape Maintenance 110-4610-4332001 RM-Landscaping Services 12,500 Annual Flowers 4/26/2024 51 Budget Worksheets by Dept Page 122 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4610-4332001 RM-Landscaping Services 12,500 Weed Control 110-4610-4332001 RM-Landscaping Services 40,000 Annual Palm Tree Pruning 110-4610-4332001 RM-Landscaping Services 40,000 Overseeding 110-4610-4332001 RM-Landscaping Services 10,000 Tree Removals and Replacements 110-4610-4332001 RM-Landscaping Services 5,000 Irrigation Controller Upgrades and Maintenance 110-4610-4332001 RM-Landscaping Services 27,500 Irrigation Pump Station Preventive Maintenance 110-4610-4332001 RM-Landscaping Services 25,000 Irrigation Pump Station Emergency Repairs 110-4610-4332001 RM-Landscaping Services 15,000 Waterfowl Mitigation 110-4610-4332001 RM-Landscaping Services 45,000 Lagoon Preventative Maintenance 110-4610-4332001 RM-Landscaping Services 15,000 Lagoon Repairs and Nuisance Pest 110-4610-4332001 RM-Landscaping Services 10,000 Lagoon De-Silting 110-4610-4332100 Repair Maintenance 199,208 161,500 (10,000) 151,500 increase due to increase in labor and material costs 110-4610-4332100 Repair Maintenance 25,000 Mister System Repairs and Maintenance 110-4610-4332100 Repair Maintenance 3,000 Ground Squirrel Control 110-4610-4332100 Repair Maintenance 40,000 Electrical and Lighting Repairs 110-4610-4332100 Repair Maintenance 7,500 Parking Lot Sweeping 110-4610-4332100 Repair Maintenance 2,000 Pest Control (bees, etc.) 110-4610-4332100 Repair Maintenance 1,500 Tennis Court Maintenance 110-4610-4332100 Repair Maintenance 15,000 Playground Equipment Parts and Repairs 110-4610-4332100 Repair Maintenance 7,500 Playground ADA Wood Fiber 110-4610-4332100 Repair Maintenance 15,000 Park furnishing restoration 110-4610-4332100 Repair Maintenance 5,000 Sign Maintenance 110-4610-4332100 Repair Maintenance 25,000 Painting Program (poles, fences, etc.) 110-4610-4332100 Repair Maintenance 5,000 Misc (vandalism, unforeseen items) 110-4610-4337100 Tri-Cities Sport Facility 108,658 197,000 25,000 222,000 CPI contract increase 110-4610-4337100 Tri-Cities Sport Facility 20,000 Landscape Contract Extras 110-4610-4337100 Tri-Cities Sport Facility 10,000 Tree Maintenance 110-4610-4337100 Tri-Cities Sport Facility 100,000 Base Monthly Landscape Maintenance Contract 110-4610-4337100 Tri-Cities Sport Facility 20,000 Overseeding 110-4610-4337100 Tri-Cities Sport Facility 15,000 Baseball Infield Improvements (leveling) 110-4610-4337100 Tri-Cities Sport Facility 15,000 Musco Sports Lighting 110-4610-4337100 Tri-Cities Sport Facility 10,000 Electrical and Lighting Repairs 110-4610-4337100 Tri-Cities Sport Facility 10,000 Plumbing Supplies and Repairs 110-4610-4337100 Tri-Cities Sport Facility 2,500 Home Plates 110-4610-4337100 Tri-Cities Sport Facility 7,000 Fertilizer 4/26/2024 52 Budget Worksheets by Dept Page 123 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4610-4337100 Tri-Cities Sport Facility 5,000 Weed Control 110-4610-4337100 Tri-Cities Sport Facility 5,000 Park Landscape Enhancement Project 110-4610-4337100 Tri-Cities Sport Facility 2,500 Trash Can Liners 110-4610-4351000 Utilities-Water 122,147 120,000 - 120,000 Rate increase 110-4610-4351400 Utilities-Electric 127,656 130,000 70,000 200,000 Rate increase 110-4610-4404500 Machinery & Equipment - - 15,000 15,000 Snackbar appliances / Park Furnishings 4610 CIVIC CENTER PARK TOTA 1,674,245 1,971,200 243,300 2,214,500 1,879,500 4/26/2024 53 Budget Worksheets by Dept Page 124 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Park Maintenance 110-4611-4219000 Supplies-Other 14,899 33,000 3,500 36,500 transferred net purchases from r/m account 110-4611-4219000 Supplies-Other 2,000 irrigation keys and locks 110-4611-4219000 Supplies-Other 5,000 park general signs 110-4611-4219000 Supplies-Other 5,000 trash can liners 110-4611-4219000 Supplies-Other 7,500 doggie bags 110-4611-4219000 Supplies-Other 1,000 dog park supplies (scoopers, flytraps, etc.) 110-4611-4219000 Supplies-Other 12,000 nets (basketball, tennis, volleyball, soccer) 110-4611-4219000 Supplies-Other 1,500 marking supplies (paint, flags, stakes, etc.) 110-4611-4219000 Supplies-Other 2,500 Misc supplies (Lowes, Ace, small hand tools, etc. 110-4611-4331000 R/M-Buildings 50,003 94,500 -94,500 increase due to new painting program; LED retrofit, and increase in contract costs 110-4611-4331000 R/M-Buildings 20,000 Electrical and Lighting Repairs 110-4611-4331000 R/M-Buildings 25,000 Painting Program 110-4611-4331000 R/M-Buildings 5,000 Building Repairs (locks, paint, roofing, etc.) 110-4611-4331000 R/M-Buildings 20,000 Plumbing Repairs 110-4611-4331000 R/M-Buildings 3,000 HVAC Preventative Maintenance (Freedom) 110-4611-4331000 R/M-Buildings 15,000 Restroom Holding Tank Pumping 110-4611-4331000 R/M-Buildings 5,000 Appliance Preventative Maintenance 110-4611-4331000 R/M-Buildings 1,500 Misc (placards, baby stations, etc.) 110-4611-4332001 RM-Landscaping Services 635,256 679,000 152,000 831,000 increase due to CPI requests; and rising costs for materials 110-4611-4332001 RM-Landscaping Services 7,000 Topdressing 110-4611-4332001 RM-Landscaping Services 25,000 Sod Replacement (Freedom/Hovley) 110-4611-4332001 RM-Landscaping Services 5,000 Weed Control 110-4611-4332001 RM-Landscaping Services 475,000 Monthly Maintenance Contracts 110-4611-4332001 RM-Landscaping Services 85,000 Maintenance Extra Work 110-4611-4332001 RM-Landscaping Services 35,000 Overseeding 110-4611-4332001 RM-Landscaping Services 2,500 On-call landscape services 110-4611-4332001 RM-Landscaping Services 10,000 Baseball Infield Repairs 110-4611-4332001 RM-Landscaping Services 5,000 Annual Cleanup - Cahuilla Hills Park 110-4611-4332001 RM-Landscaping Services 35,000 Fertilizer 110-4611-4332001 RM-Landscaping Services 5,000 Annual Cleanup - Ironwood 110-4611-4332001 RM-Landscaping Services 72,500 Annual Broadleaf Tree Pruning 110-4611-4332001 RM-Landscaping Services 40,000 Annual Palm Tree Pruning 4/26/2024 54 Budget Worksheets by Dept Page 125 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4611-4332001 RM-Landscaping Services 10,000 Tree Removals and Replacements 110-4611-4332001 RM-Landscaping Services 5,000 Plant Material Infills 110-4611-4332001 RM-Landscaping Services 10,000 Irrigation Pump Preventative Maintenance and Repairs 110-4611-4332001 RM-Landscaping Services 4,000 Misc Repairs (Vandalism) 110-4611-4332501 R/M-Others 111,928 112,000 27,000 139,000 transferred supplies to supplies- other acct 110-4611-4332501 R/M-Others 10,000 Playground Equipment Repairs 110-4611-4332501 R/M-Others 45,000 Electrical and Lighting Repairs (LED Retrofit) 110-4611-4332501 R/M-Others 12,000 Plumbing Repairs (showers, water fountains, etc.) 110-4611-4332501 R/M-Others 7,000 Court Maintenance 110-4611-4332501 R/M-Others 15,000 Playground ADA Mulch 110-4611-4332501 R/M-Others 6,500 Parking Lot Sweeping 110-4611-4332501 R/M-Others 5,500 Pest Control (bees, rodent, etc.) 110-4611-4332501 R/M-Others 4,000 Park Sign Maintenance 110-4611-4332501 R/M-Others 15,000 Park Furnishings Restorations 110-4611-4332501 R/M-Others 15,000 R/M Mister Systems 110-4611-4332501 R/M-Others 4,000 Misc repairs unforeseen circumstances (vandalism) 110-4611-4351000 Utilities-Water 218,401 275,000 - 275,000 110-4611-4351400 Utilities-Electric 65,217 70,000 - 70,000 110-4611-4391000 Community Garden 10,383 26,000 15,000 41,000 110-4611-4391000 Community Garden 20,000 Monthly Landscape Maintenance 110-4611-4391000 Community Garden 15,000 Annual Cleanup and Misc Extra Work 110-4611-4391000 Community Garden 2,000 Irrigation Repairs 110-4611-4391000 Community Garden 1,500 Electrical and Lighting Repairs 110-4611-4391000 Community Garden 2,500 Misc supplies (decals, mulch, signs, locks, etc.) 110-4611-4404500 Machinery & Equipment - - 10,000 10,000 Park Furnishings 4611 PARK MAINTENANCE TOT 1,106,087 1,289,500 207,500 1,497,000 1,142,000 4/26/2024 55 Budget Worksheets by Dept Page 126 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Landscape Services 110-4614-4100100 Salaries-Full Time 517,688 526,544 107,483 603,758 Includes Other Stipends 110-4614-4100200 Salaries-Overtime 3,181 3,000 7,000 10,000 additional staff member on standby 110-4614-4111500 Retirement Contribution 60,485 69,624 12,796 78,488 110-4614-4111600 Medicare Contrb-Employer 7,590 7,635 1,549 8,745 110-4614-4111700 Retiree Health 1,307 4,051 1,974 6,819 110-4614-4111800 Employer 457 Contribution - - 5,760 5,760 110-4614-4112000 Ins Prem - Long Term Disab.1,872 2,604 527 2,982 110-4614-4112100 Ins Prem - Health 93,804 122,177 5,770 128,297 110-4614-4112200 Ins Prem-Dental/Vision 7,764 8,417 1,561 9,978 110-4614-4112400 Ins Prem - Life 936 889 178 1,016 110-4614-4112500 Workers' Compensation - 14,600 (8,549) 6,051 110-4614-4219000 Supplies-Other 1,792 14,500 - 14,500 tools, furnishing replacements, keys, liners, etc. 110-4614-4219000 Supplies-Other 1,000 Misc supplies (marking flags, paint, gloves, vests, keys, locks etc.) 110-4614-4219000 Supplies-Other 2,500 Trash Can Liners 110-4614-4219000 Supplies-Other 1,000 Tools (shovels, brooms, rakes, hand, etc.) 110-4614-4219000 Supplies-Other 10,000 Site Furnishings replacements (benches, play panels, etc.) 110-4614-4311500 Mileage Reimbursement 621 1,000 - 1,000 110-4614-4312000 Conf- Seminars- Workshops 7,400 31,750 (1,250) 30,500 110-4614-4312000 Conf- Seminars- Workshops 750 STMA Turf Management Conference 110-4614-4312000 Conf- Seminars- Workshops 4,000 CPRS Playground Safety Inspector (2) 110-4614-4312000 Conf- Seminars- Workshops 5,000 CPRS Annual Conference (San Diego, CA) - 2 110-4614-4312000 Conf- Seminars- Workshops 4,000 APWA Conference (1) 110-4614-4312000 Conf- Seminars- Workshops 5,000 Landscape Expo (2) 110-4614-4312000 Conf- Seminars- Workshops 1,000 ISA Seminars 110-4614-4312000 Conf- Seminars- Workshops 2,500 ITRC Training (San Luis Obispo, CA); irrigation auditor continuing education units 110-4614-4312000 Conf- Seminars- Workshops 2,000 PAPA / Target / CAPCA Seminars (required CEU's for Pesticide License) 110-4614-4312000 Conf- Seminars- Workshops 750 CA Landscaper Contractor Assoc (1) 110-4614-4312000 Conf- Seminars- Workshops 1,500 JPIA Management Academy (1) 110-4614-4312000 Conf- Seminars- Workshops 1,500 Parks and Rec Academy (1) 110-4614-4312000 Conf- Seminars- Workshops 2,500 Misc webinars and local seminars 110-4614-4332501 R/M-Others 24,506 35,000 - 35,000 4/26/2024 56 Budget Worksheets by Dept Page 127 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4614-4332501 R/M-Others 5,000 Sign Replacement and Repairs (kiosks) 110-4614-4332501 R/M-Others 30,000 Electrical and Lighting Repairs (LED Retrofit) 110-4614-4337001 R/M-Medians 1,449,602 1,651,500 -1,651,500 increase in material cost, increase infill program, include skinning of trees 110-4614-4337001 R/M-Medians 2,500 Weed Control 110-4614-4337001 R/M-Medians 29,000 Median Rehabilitation (plant material infills) 110-4614-4337001 R/M-Medians 10,000 Irrigation Supplies 110-4614-4337001 R/M-Medians 10,000 Overseeding 110-4614-4337001 R/M-Medians 840,000 Monthly Maintenance Contract (LMA 1, 6, 9) 110-4614-4337001 R/M-Medians 205,000 Maintenance Contract Extras 110-4614-4337001 R/M-Medians 13,500 Fertilizer 110-4614-4337001 R/M-Medians 2,500 On-Call Landscape Services 110-4614-4337001 R/M-Medians 155,000 Annual Broadleaf Tree Pruning 110-4614-4337001 R/M-Medians 200,000 Annual Palm Tree Pruning 110-4614-4337001 R/M-Medians 55,000 Tree Removals and Replacements 110-4614-4337001 R/M-Medians 4,000 Pest Control (bees, rodents, etc.) 110-4614-4337001 R/M-Medians 20,000 Vandalism / Accident Emergency Repairs 110-4614-4337001 R/M-Medians 50,000 Annual Color (flowers) 110-4614-4337001 R/M-Medians 50,000 High wind event cleanup 110-4614-4337001 R/M-Medians 5,000 Misc (art pads, water features, etc.) 110-4614-4351000 Utilities-Water 192,930 210,000 -210,000 110-4614-4351400 Utilities-Electric 59,505 35,000 40,000 75,000 110-4614-4365000 Telephones 778 5,000 5,000 10,000 additional staff and iPads 110-4614-4390500 Arbor Day 3,824 1,500 1,500 3,000 110-4614-4391001 Holiday Decorations 84,640 96,400 -96,400 increase in lighting main roadways 110-4614-4391001 Holiday Decorations 86,400 Holiday Decorations Contract 110-4614-4391001 Holiday Decorations 10,000 Holiday Light Repairs 110-4614-4392101 Entrada del Paseo 172,928 207,500 35,000 242,500 increase due to contract amount 110-4614-4392101 Entrada del Paseo 2,500 Parking Lot Sweeping 110-4614-4392101 Entrada del Paseo 20,000 Water Feature / Plumbing Repairs 110-4614-4392101 Entrada del Paseo 25,000 Water Feature Maintenance Contract 110-4614-4392101 Entrada del Paseo 30,000 Electrical and Lighting Repairs (LED Retrofit) 110-4614-4392101 Entrada del Paseo 70,000 Monthly Maintenance Contract 110-4614-4392101 Entrada del Paseo 35,000 Maintenance Contract Extra Work 110-4614-4392101 Entrada del Paseo 40,000 Tree Maintenance Services 110-4614-4392101 Entrada del Paseo 2,000 Pest Control 4/26/2024 57 Budget Worksheets by Dept Page 128 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments 110-4614-4392101 Entrada del Paseo 8,000 Irrigation Supplies 110-4614-4392101 Entrada del Paseo 10,000 Plant Material Infills 4614 LANDSCAPE SERVICES TO 2,693,152 3,048,691 216,299 3,231,294 2,070,400 4/26/2024 58 Budget Worksheets by Dept Page 129 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Citywide Park Improvements 110-4618-4400100 Capital Project 88,512 120,000 (120,000) - Park Improvements CIP 110-4618-4400100 Capital Project - Park Playground Improvements CIP 110-4618-4400100 Capital Project - Sport Court Improvements CIP 4618 CITYWIDE PARK IMPS TOT 88,512 120,000 (120,000) - - 4/26/2024 59 Budget Worksheets by Dept Page 130 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Civic Center Park Imps 110-4674-4400100 Capital Project 27,762 30,000 20,000 50,000 Civic Center Court Improvements CIP 4674 CIVIC CEN PARK IMPS TO 27,762 30,000 20,000 50,000 - 4/26/2024 60 Budget Worksheets by Dept Page 131 of 270 City of Palm Desert FY 2024-25 Budget Worksheets by Department Account Number Description 2022-23 Actuals 2023-24 Adopted Budget Inc/(Dec) 2024-25 Proposed Itemizations Comments Contributions 110-4800-4306201 City Sponsored Events 459,332 544,896 (16,396) 528,500 Moved from 4416 110-4800-4306201 City Sponsored Events 5,000 7th Regiment 29 Palms Marine Corp Program 110-4800-4306201 City Sponsored Events 200,000 Fashion Week El Paseo 110-4800-4306201 City Sponsored Events 100,000 Palm Desert Food & Wine 110-4800-4306201 City Sponsored Events 5,000 Restaurant Week 110-4800-4306201 City Sponsored Events 5,000 Modernism Week 110-4800-4306201 City Sponsored Events 3,500 Palm Desert's Student Art and Essay Contest 110-4800-4306201 City Sponsored Events 180,000 Community Event Sponsorships (Exact Amount TBD after application review at OA Funding Meeting) 110-4800-4306201 City Sponsored Events 30,000 Misc Table Sponsorships 110-4800-4322000 PSDR CVB Funding 529,375 425,000 -469,000 Greater PDCVB Quarterly TOT Remittance - Increased based on 22/23 Actual 110-4800-4388000 Cntrb-Various Agencies 88,245 70,445 -70,445 Outside Agency requests Incl Historical Soc. (MOU?) 110-4800-4388100 Cntrb-Schools 50,555 59,555 -59,555 110-4800-4388500 Cntrb-Museum 40,734 40,000 -40,000 Artist Council Bldg CAMs and sculpture garden expenses 110-4800-4388600 Cntrb-730 12,500 -12,500 Ind Council Member Tix - 2500/council member 110-4800-4389100 Cntrb-Ymca/Youth 56,000 56,000 -56,000 YMCA 110-4800-4389100 Cntrb-Ymca/Youth 44,000 Jean Benson Year 3 of 3 110-4800-4389100 Cntrb-Ymca/Youth 12,000 Youth Council Year 3 of 3 110-4800-4389201 After School Program 150,000 150,000 -150,000 MOU's 110-4800-4389201 After School Program 75,000 After School Care Program MOU - PDMS 110-4800-4389201 After School Program 75,000 After School Care Program MOU - Abe Lincoln 110-4800-4389300 Joslyn Senior Center 234,625 234,325 12,700 247,025 Joslyn Center-Annual Contribution (Contract C23920)- $246,040 * 4% 110-4800-4389800 Living Desert Contribution 250,000 Year 1 of 5 110-4800-4389900 Contributions to Housing 150,000 4800 CONTRIBUTIONS TOTAL 1,759,595 1,592,721 (3,696) 1,883,025 734,500 4/26/2024 61 Budget Worksheets by Dept Page 132 of 270 Police Services FY 2019/2020 FY 2020/2021 FY 2021/2022 FY 2022/2023 FY 2023/2024 FY 2024-2025 Contracted Police Service Costs 20,561,620$ 18,412,580$ 19,179,539$ 20,192,411$ 21,103,323$ 21,638,702$ Contingency Fund 11,734$ 30,068$ 41,430$ 64,826$ 90,000$ 140,000$ Automotive 19,403$ 17,019$ 22,283$ 26,119$ 34,200$ 19,200$ R/M - Motor Vehicle 43,473$ 40,609$ 30,060$ 59,272$ 77,000$ 77,000$ Other (Blood/Alcohol Testing, Exams, etc.)52,336$ 61,578$ 49,224$ 58,947$ 80,000$ 75,000$ ALPR (Automated License Plate Readers)-$ -$ -$ -$ 255,000$ 335,000$ Total Expenditures:20,688,566$ 18,561,854$ 19,322,536$ 20,401,575$ 21,639,523$ 22,284,902$ Police Services - Grant Funded FY 2019/2020 FY 2020/2021 FY 2021/2022 FY 2022/2023 FY 2023/2024 FY 2024-2025 Police Services- COPS AB3229 66,372$ 134,814$ 53,024$ 382,311$ 142,125$ 35,000$ Total Expenditures:66,372$ 134,814$ 53,024$ 382,311$ 142,125$ 35,000$ Police Fund Revenues: COPS Fundign AB3229 66,372$ 134,814$ 53,024$ 382,311$ 200,000$ 177,000$ Total Revenue:66,372$ 134,814$ 53,024$ 382,311$ 200,000$ 177,000$ 2025-26 Est 2026-27 2027-28 2028-29 2029-30 No Changes in No. of Officers 23,399,147$ 24,101,122$ 24,824,155$ 25,568,880$ 26,335,946$ With 3 Additional Patrol 24,764,147$ 26,002,354$ 27,302,472$ 28,667,596$ 30,100,976$ Palm Desert Police Services Proposed Budget for FY 2024-25 Page 133 of 270 City of Palm Desert Fire and EMS Services Fire Fund Budget Review - 5 Year Fire and EMS Budget FY 2019/2020 FY 2020/20217*FY 2021/2022*FY 2022/2023 FY 2023/2024 FY 2024-205 Fire/EMS Cooperative Services Agreement 13,470,701$ 12,734,027$ 14,317,255$ 16,057,739$ 20,273,804$ 21,138,138$ Wittman/NBS Billing Services $145,857 $122,307 $154,986 $182,019 $415,085 $300,000 Federal Quality Assurance Fee1 $111,303 $182,000 $188,991 $319,887 $235,000 $350,000 Contingency Fund $10,861 $25,557 $93,769 $-$ 98,310 $50,000 Other (admin fees, utilities, R/M buildings, etc.) $122,810 $150,500 $83,777 $411,317 $441,141 $401,000 Capital Vehicles / Capital Projects2 $236,461 $15,604 $660,442 $ 4,972,262 $ 1,810,000 Total Expenditures: $ 13,861,533 $ 13,450,851 $ 14,854,382 $ 17,631,404 $ 26,435,602 $ 24,049,138 Fire Fund Revenues: Structural Fire Tax4 $6,250,113 $ 7,889,982 $ 8,914,785 $ 9,169,242 $ 9,169,242 $ 11,402,490 Prop A Fire Tax5 $2,314,419 $ 2,140,682 $2,130,793 $2,138,587 $ 2,400,000 $ 1,450,000 EMS Cost Recovery3 $2,857,519 $ 2,571,832 $ 2,869,233 $3,100,323 $ 2,900,000 $ 2,474,050 Reimbursement for Ladder Truck6 $1,174,349 $ 1,101,349 $1,210,836 $1,457,526 $ 1,200,000 $ 2,900,000 Miscellaneous Fees (Permits, Fireworks, etc.)/MOU County $192,712 $60,442 $42,656 $222,044 $ 3,420,000 $210,115 Total Revenue: $ 12,789,113 $ 13,764,287 $ 15,168,303 $ 16,087,722 $ 19,089,242 $ 18,436,655 Annual Fire Surplus/(Deficit) $ (1,072,420) $313,436 $313,921 $ (1,543,682) $ (7,346,360) $ (5,612,483) Transfer in from the General Fund8 $ 3,000,000 $ 3,000,000 $ 4,000,000 $ 4,600,000 $ 4,600,000 $ 5,000,000 (estimated @ FY E(Budgeted amount) Fire Fund Balance Reserve @ FY End (Fund 230)9 4,426,069$ 7,739,505$ 12,053,426$ 15,109,744$ 12,363,384$ 11,750,901$ Fire Facilities Restoration Fund Balances @ FY End (Fund 235 1,203,522$ 1,203,522$ 1,390,723$ 1,580,700$ 1,618,179$ 310,004$ Amount Reserved for 33/71 Renovation 11,750,901$ 1Charged Per Medi-Cal Transport - cost increase in FY 21/22 2Capital Projects/ Capital Vehicles budgets: Improvements for Station 67, 71 & 33 4An annual Fire Tax credit from the County, which is comprised of structural fire taxes & former redevelopment agency pass through funds. 5The 1980 voter approved City Fire Tax for upgrading fire prevention and protection services ($60 per dwelling unit and varies for commercial-maximum levy). 7In FY 2020/2021 added staffing for Squad 71 (2 Fire Apparatus Engineers/2 Firefighter II Paramedics) 8Each year funds are transferred to maintain a Fire Fund balance adequate for future cost increases, equipment purchases and necessary renovations to City owned facilities. 10Fire Facilities Fund (fund 235) consists of developer impact fees set aside for construction of 4th Fire Station, currently encumbered for design and const mgmt contracts on 102. Note: The City has not been making transfers out for depreciation for equipment replacement since 2012 3 Billing for services began October 2018. Cost recovery from Emergency Medical Services Billing Program. 6The ladder truck is a shared resource with the Cities of Rancho Mirage and Indian Wells, and reimbursed per agreed upon Cove Communities formula 9Fire Fund Balance - in 2012 the balance was $441, since then transfers have been made to provide funding for anticipated cost increases, additional staff (Squad 71), equipment purchases and necessary facility restorations @ Station 71 & 33. Page 1Page 134 of 270 City of Palm Desert Fire and EMS Services Fire Fund Budget Review - 10 Year Projections SOURCES 2022/23 2023/24 2024/25 2025/26*2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 Structural Fire Tax (includes PT from County) $ 9,169,242 $ 9,169,242 $ 11,402,490 $ 11,630,540 $ 11,863,151 $ 12,100,414 $ 12,342,422 $ 12,589,270 $ 12,841,056 $ 13,097,877 Reimbursement for Ladder Truck $ 1,457,526 $ 1,200,000 $ 1,450,000 $ 1,450,000 $ 1,450,000 $ 1,450,000 $ 1,450,000 $ 1,450,000 $ 1,450,000 $ 1,450,001 Prop A Fire Tax $ 2,138,587 $ 2,400,000 $ 2,474,050 $ 2,523,531 $ 2,574,002 $ 2,625,482 $ 2,677,991 $ 2,731,551 $ 2,786,182 $ 2,841,906 EMS Cost Recovery $ 3,100,323 $ 2,900,000 $ 2,900,000 $ 2,929,000 $ 2,958,290 $ 2,987,873 $ 3,017,752 $ 3,047,929 $ 3,078,408 $ 3,109,193 Misc Fees (Permits, Fireworks, etc.)/Interest $ 222,044 $ 200,000 $ 210,115 $ 50,000 $-$ 5,000 $ 10,000 $ 10,000 $ 10,000 $ 10,001 Vehicles Paid by General Fund $ 504,000 $ 208,000 $ 235,000 $ 225,000 Total Revenue: $ 16,591,722 $ 16,077,242 $ 18,436,655 $ 18,818,071 $ 18,845,442 $ 19,168,768 $ 19,723,165 $ 19,828,751 $ 20,165,646 $ 20,508,977 USES 2022/23 2023/24 2024/25 2025/26*2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 Fire/EMS Cooperative Services Agreement 16,057,739$ 20,273,804$ 21,138,138$ 28,055,511$ 28,596,364$ 29,144,419$ 29,699,621$ 30,261,905$ 30,831,197$ 31,417,567$ Wittman Billing Services $ 182,019 $ 415,085 $ 300,000 $ 385,000 $ 396,550 $ 408,447 $ 420,700 $ 433,321 $ 446,321 $ 459,710 Federal Quality Assurance Fee $ 319,887 $ 235,000 $ 350,000 $ 350,000 $ 360,500 $ 371,315 $ 382,454 $ 393,928 $ 405,746 $ 417,918 Contingency Fund $-$ 98,310 $ 50,000 $ 50,000 $ 51,500 $ 53,045 $ 54,636 $ 56,275 $ 57,964 $ 59,703 Other (admin fees, utilities, R/M buildings, etc.) $ 411,327 $ 441,141 $ 401,000 $ 400,000 $ 412,000 $ 424,360 $ 437,091 $ 450,204 $ 463,710 $ 477,621 Capital Projects $ 582,717 $ 4,972,262 $ 1,775,000 $ 7,650,000 $ 6,150,000 $ 150,000 $ 154,500 $ 159,135 $ 163,909 $ 168,826 Capital Office Equipment $ 77,725 $-$ 35,000 Capital Vehicles $ 504,000 $ 208,000 $ 235,000 $ 225,000 Total Expenditures: $ 18,135,414 $ 26,643,602 $ 24,049,138 $ 37,125,511 $ 35,966,914 $ 30,551,586 $ 31,374,002 $ 31,754,768 $ 32,368,845 $ 33,001,345 Surplus/(Deficit) - Transfer Needed $ (1,543,692) $ (10,566,360) $ (5,612,483) $ (18,307,440) $ (17,121,472) $ (11,382,818) $ (11,650,838) $ (11,926,018) $ (12,203,199) $ (12,492,368) Transfer in from the General Fund $ 4,600,000 $ 4,600,000 $ 5,000,000 $ 12,500,000 $ 13,000,000 $ 12,000,000 $ 12,500,000 $ 12,500,000 $ 12,500,000 $ 12,500,000 Fire Fund Balance @ FY End (Fund 230)15,735,628$ 9,769,268$ 9,156,785$ 3,349,345$ (772,127)$ (154,945)$ 694,218$ 1,268,200$ 1,565,001$ 1,572,633$ *Adds Ops for 102 (keeping 71 operational) Fire Projections w 102 4/26/2024 Page 2Page 135 of 270 Type Project Name Funding Source 2023-24 Carryover Requested 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 Total Annual AD Annual R/M 84-1 Fund - - 24,511 - - - 24,511 Annual AD Annual R/M 87-1 Fund 188,669 - - - - -188,669 Annual AD Annual R/M 92-1 Fund 121,231 - - - - -121,231 Annual AD Annual R/M 94-1 Fund - - 324,833 - - - 324,833 Annual AD Annual R/M 94-2 Fund 101,978 - - - - -101,978 Annual AD Annual R/M 91-1 Fund 1,173,458 - - - - -1,173,458 Annual Bridge Inspection & Repair Program Measure A 1,000,000 700,000 2,000,000 300,000 300,000 300,000 4,600,000 Annual Citywide Pavement Condition Evaluation Gas Tax 100,000 250,000 110,000 110,000 110,000 110,000 790,000 New CV Link Enhancements & Slurry Seal New Construction Tax 500,000 - - - - -500,000 Cont.CV Link Hovley Connector New Construction Tax - - - 3,500,000 - - 3,500,000 Cont.Desert Recreation District Building Improv Capital Bond Fund 3,188,213 - - - - -3,188,213 Cont.Desert Willow Parking Lot Landscape Project Golf Capital - - - - - - - Cont.Fire Station 102 Fire Fund - - - - - - - Cont.Fire Station 102 Fire Facilities - - - - - - - Cont.Fire Station 102 PA2 Capital Bond Fund - - - - - - - Cont.Fire Station 102 PA4 Capital Bond Fund -12,000,000 8,000,000 - - - 20,000,000 New Fire Station 33 Remodel Fire Fund -500,000 6,000,000 - - - 6,500,000 New Fire Station 71 Rebuild Fire Fund -450,000 6,500,000 - - - 6,950,000 Cont.Geodetic Survey Control Network Cap Improvement Fund --80,000 - - - 80,000 Cont.Haystack Channel Rehab Drainage Facility 3,295,111 - - - - -3,295,111 Cont.Haystack Road Traffic Calming Improve Measure A 1,400,000 - - - - -1,400,000 Cont.Haystack/Highway 74 & Monterey/Fred Waring Mod.Measure A - - - - - - - Cont.HSIP Crosswalks Measure A 224,455 - - - - -224,455 Cont.HSIP Signal Backplates Measure A 1,632,035 - - - - -1,632,035 New Mountain View Retention Basin General 1,250,000 - - - - -1,250,000 New New Library Facility Library Capital Projects 800,000 3,200,000 - - - - 4,000,000 New New Library Facility Capital Bond Fund - - 16,000,000 - - - 16,000,000 Cont.PD Link Measure A -1,300,000 250,000 250,000 250,000 2,050,000 Cont.PDHA Replacement Expenditures Housing Authority -4,500,000 - - - - 4,500,000 Cont.Sec 29 & Gerald Ford Improv on Det Basins & Storm Dr BAD No. 1 --- - - - - Cont.Sec 29 & Gerald Ford Improv on Det Basins & Storm Dr Capital Bond Fund --- - - - - Cont.Sec 29 & Gerald Ford Improv on Det Basins & Storm Dr Drainage 3,479 - - - - -3,479 New Stormwater and Drainage Infrastructure Assessment Measure A -3,360,000 2,680,000 2,680,000 2,745,000 2,745,000 14,210,000 Annual Street Resurfacing Program Gas Tax 3,470,612 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 10,970,612 Annual Street Resurfacing Program Gas Tax 990,204 - - - - -990,204 Annual Street Resurfacing Program Measure A 1,001,042 6,500,000 6,500,000 3,500,000 2,500,000 2,500,000 22,501,042 New Vitalia Way &Gerald Ford Drive Traffic Signal improv Measure A 721,651 - - - - -721,651 Annual Walk n Roll PD Measure A 1,919,425 2,500,000 - - - - 4,419,425 23,081,563 36,760,000 49,969,344 11,840,000 7,405,000 7,155,000 136,210,907 CIP Funding Sources 2023-24 Carryover Requested (est.) 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 General Fund 1,250,000 - - - - - Special Revenue Funds 12,962,903 21,560,000 25,540,000 11,840,000 7,405,000 7,155,000 Capital Project Funds 7,283,324 15,200,000 24,080,000 - - - Debt Service Funds 1,585,336 -349,344 - - - Internal Service Funds - - - - - - Enterprise Funds - - - - - - Unfunded - - - - - - Totals 23,081,563 36,760,000 49,969,344 11,840,000 7,405,000 7,155,000 City of Palm Desert Capital Improvement Funds Program FY 2024-2025 Summary CIP Projects 4/26/2024 11:28 AM CIP List by Type and Fund - Print V 4.26.24 LU Working Copy Page 136 of 270 Type Project Name Funding Source 2023-24 Carryover Requested 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 Total Annual ADA Curb Ramp Modifications General -50,000 50,000 50,000 50,000 50,000 250,000 Annual ADA Curb Ramp Modifications Measure A -100,000 100,000 100,000 100,000 100,000 500,000 Deferred Artists Center at Galen Improv Building Maint -150,000 75,000 75,000 - - 300,000 Annual Bike Lane Striping Measure A -150,000 150,000 150,000 150,000 -600,000 Deferred Cahuilla Hills Park Improvements CDBG 329,544 - - - - -329,544 Deferred Cahuilla Hills Park Improvements General -1,800,000 - - - - 1,800,000 Annual Catch Basin & Inlet Modifications Gas Tax -110,000 110,000 110,000 100,000 100,000 530,000 Cont.Catch Basin & Inlet Modifications Drainage Facility 18,535 275,000 275,000 275,000 275,000 275,000 1,393,535 Cont.City Hall Roof Improvements Building Maint -150,000 150,000 - - - 300,000 Annual Citywide Street Striping &Lane Improv Measure A -300,000 300,000 300,000 300,000 -1,200,000 Cont.Citywide Wayfinding Signage Measure A -250,000 250,000 - - - 500,000 Deferred Civic Center Complex Improvements Building Maint -675,000 250,000 250,000 250,000 -1,425,000 Deferred Civic Center Park Improvements Cap Improvement Fund -1,050,000 450,000 250,000 250,000 250,000 2,250,000 Deferred Community Gardens Box Renovation Cap Improvement Fund -250,000 250,000 250,000 100,000 100,000 950,000 Deferred Corporation Yard Building Improv Cap Improvement Fund -650,000 100,000 75,000 75,000 75,000 975,000 Cont.El Paseo Mid-Block Crossing Measure A 750,000 1,000,000 - - - - 1,750,000 Cont.El Paseo Mid-Block Crossing Capital Bond Fund 250,000 - - - - -250,000 Deferred El Paseo Parkway Improvements Cap Improvement Fund -500,000 150,000 150,000 150,000 150,000 1,100,000 Cont.Facilities Maint Master Plan Building Maint -100,000 100,000 100,000 100,000 100,000 500,000 Cont.Fire Cliff - Golf Course Improve Golf Capital --- 50,000 50,000 50,000 150,000 Deferred Fire Station 33 Building Improv Fire Fund -150,000 150,000 150,000 150,000 150,000 750,000 Deferred Fire Station 67 Building Improv Fire Fund -275,000 75,000 75,000 75,000 75,000 575,000 Deferred Fire Station 71 Building Improv Fire Fund -100,000 150,000 150,000 150,000 150,000 700,000 Deferred Fire Station 71 Tenant Improve Fire Fund -300,000 300,000 300,000 300,000 300,000 1,500,000 Deferred Henderson Building improv Building Maint -150,000 150,000 150,000 150,000 150,000 750,000 Deferred Historical Society Building Improv Building Maint -150,000 100,000 100,000 100,000 100,000 550,000 Cont.Homme Adams Park New Prefabricated Restroom Cap Improvement Fund -750,000 - - - - 750,000 Annual Housing Mitigation Housing Mitigation -250,000 250,000 250,000 250,000 -1,000,000 Deferred Hovley Soccer Park Improvements Cap Improvement Fund -150,000 800,000 - - - 950,000 Deferred Magnesia Falls Park Improvements Cap Improvement Fund -200,000 - - - - 200,000 Cont.Market Place Dr & Cook Traffic Signal improv.Measure A 1,029,482 - - - - -1,029,482 Cont.Market Place Dr & Cook Traffic Signal improv.Traffic Signal 460,075 - - - - -460,075 Deferred Median Landscape Rehabilitation General -750,000 750,000 750,000 750,000 750,000 3,750,000 New Mid-Valley Channel Improvements General Fund -150,000 150,000 150,000 - - 450,000 Annual Motorcycle Replacement Police Grants -35,000 36,000 - - - 71,000 Cont.Mountain View - Golf Course Improve Golf Capital --- 250,000 3,500,000 -3,750,000 Annual Neighborhood Traffic Calming Program Measure A -200,000 200,000 200,000 200,000 -800,000 Cont.North Sphere Community Park - Future Improv Capital Bond Fund -150,000 - - - - 150,000 Cont.North Sphere Community Park - Future Improv Unfunded -5,000,000 10,000,000 - - - 15,000,000 New North Sphere Regional Park - Future Improv Unfunded - - 15,000,000 15,000,000 - - 30,000,000 Deferred Palm Desert Aquatic Center Aquatic Fund -350,000 -250,000 250,000 -850,000 Cont.Palma Village Park Improve CDBG 10,650 -- - - -10,650 Deferred Palma Village Park Improve Cap Improvement Fund 220,000 250,000 150,000 - - - 620,000 Deferred Park Playground Improvements General -125,000 1,500,000 1,500,000 75,000 75,000 3,275,000 Deferred Parking Lot Rehab & Maint General -200,000 500,000 500,000 500,000 500,000 2,200,000 Annual Parks & Medians Cal Sense/Smart Controller Irrigation Cap Improvement Fund -75,000 75,000 - - - 150,000 Cont.Parkview Office Complex - Facility Improve OC Enterprise Funds 2,000,000 850,000 250,000 250,000 1,500,000 1,500,000 6,350,000 Annual Pickleball, Tennis, & Basketball Court Resurfacing General -100,000 100,000 100,000 100,000 100,000 500,000 Annual Pickleball, Tennis, & Basketball Court Resurfacing General -50,000 50,000 50,000 50,000 50,000 250,000 Deferred Portola Community Center Renovations Cap Improvement Fund -50,000 - - - - 50,000 Deferred Portola Community Center Renovations Building Maint -500,000 - - - - 500,000 Cont.President's Plaza East & West Parking Lot Rehab Cap Improvement Fund 150,423 78,612 80,971 83,400 - - 393,406 Annual Public Buildings Furnishings Building Maint -100,000 100,000 100,000 100,000 -400,000 Cont.Safe Routes to Schools Plan Measure A 675,000 - - - - -675,000 Deferred Sidewalk Replacement Program General -150,000 150,000 150,000 150,000 150,000 750,000 Deferred Sidewalk Replacement Program Measure A -100,000 100,000 100,000 100,000 100,000 500,000 Deferred State Building Improvements OC Enterprise Funds -4,850,000 - - - - 4,850,000 Cont.Technology Drive Extension to Gerald Ford Drive General 300,000 - - - - -300,000 Deferred Traffic Management System Replacement Cap Improvement Fund -2,500,000 - - - - 2,500,000 Annual Traffic Operations & Capacity Improv Measure A -750,000 750,000 750,000 750,000 750,000 3,750,000 Deferred Traffic Signal Hardware Upgrades Measure A -800,000 300,000 300,000 300,000 300,000 2,000,000 Deferred Traffic Signal Hardware Upgrades (IISNS Signs)Measure A -500,000 500,000 500,000 500,000 500,000 2,500,000 Deferred University Park Improvements Cap Improvement Fund -250,000 150,000 150,000 - - 550,000 Deferred Washington Park Improvements Cap Improvement Fund -100,000 800,000 - - - 900,000 Annual Vehicle Leases Maintenance General -45,000 - - - 45,000 Cont.Ambulance Purchase/Remounts Equipment Replacement -350,000 350,000 - - - 700,000 New Backhoe Equipment Replacement -150,000 - - - - 150,000 New Bucket Truck Equipment Replacement -350,000 - - - - 350,000 New City Hall Charging Stations Equipment Replacement -450,000 250,000 - - - 700,000 Annual Desktop-Laptops Equipment Replacement -286,783 325,655 460,072 340,183 -1,412,693 New EV Carpools Equipment Replacement -250,000 250,000 - - - 500,000 New Forklift Equipment Replacement -50,000 - - - - 50,000 Cont.Graffiti Truck Equipment Replacement 110,000 - - - - -110,000 New Message Boards Equipment Replacement -75,000 - - - - 75,000 New New Golf Cart Landscape Equipment Replacement -25,000 - - - - 25,000 New Portable Generator Equipment Replacement -200,000 - - - - 200,000 New Pressure Washers Equipment Replacement -75,000 - - - - 75,000 New Skip Loader Equipment Replacement -125,000 - - - - 125,000 Cont.Stryker Gurneys Equipment Replacement -125,000 - - - - 125,000 New Track Loader Equipment Replacement -125,000 - - - - 125,000 New Trash Pump Equipment Replacement -50,000 - - - - 50,000 New Vector Truck Equipment Replacement - - 750,000 - - - 750,000 Annual Vehicle Leases Equipment Replacement -100,000 - - - - 100,000 6,303,709 31,880,395 38,352,626 24,953,472 12,290,183 6,950,000 120,730,385 Public Works & Facilities Funding Sources 2023-24 Carryover Requested 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 General Fund 300,000 1,620,000 3,250,000 3,250,000 1,675,000 1,675,000 Special Revenue Funds 3,254,751 5,720,000 3,721,000 3,685,000 3,675,000 2,525,000 Capital Project Funds 638,958 11,053,612 4,205,971 2,308,400 5,100,000 1,250,000 Debt Service Funds - - - - - - Internal Service Funds 110,000 2,786,783 1,925,655 460,072 340,183 - Enterprise Funds 2,000,000 5,700,000 250,000 250,000 1,500,000 1,500,000 Unfunded -5,000,000 25,000,000 15,000,000 - - Totals 6,303,709 31,880,395 38,352,626 24,953,472 12,290,183 6,950,000 Public Works & Facilities Projects 4/26/2024 11:28 AM CIP List by Type and Fund - Print V 4.26.24 LU Working Copy Page 137 of 270 Type Project Name Funding Source 2023-24 Carryover Requested 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 Total New Artwork for Phase 2 of the PD Link Project AIPP 50,000 50,000 50,000 - - - 150,000 New Artwork for Phase 2 of the San Pablo Corridor Project AIPP -300,000 - - - - 300,000 New Coachella Festival Artwork/Lease Installation AIPP -250,000 - - - - 250,000 Annual Homebuyer Subsidies - BEGIN Program Housing Mitigation -159,135 159,135 159,135 159,135 -636,540 Cont.DS Office Space Improv- Phase 1 Building Maint 132,487 - - - - -132,487 New DS Office Space Improv- Phase 2 Building Maint -350,000 - - - - 350,000 New DS Office Space Improv- Phase 3 Building Maint -750,000 - - - - 750,000 Cont.Economic Development Business Enhancements Economic Development 650,000 - - - - -650,000 Annual Eisenhower Health Child Care Center Contribution Capital Bond Fund -1,000,000 1,000,000 - - - 2,000,000 Annual iHUB Rent & Operating Cost General -31,000 387,000 324,000 324,000 -1,066,000 Annual iHUB Rent Cost Economic Development -213,709 220,121 226,725 233,527 -894,082 Annual iHUB Operating Cost Economic Development -268,283 276,332 284,622 293,161 -1,122,398 832,487 3,372,127 2,092,588 994,482 1,009,823 -8,301,507 Art, Development Services, Economic Development Funding Sources 2023-24 Carryover Requested 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 General Fund -31,000 387,000 324,000 324,000 - Special Revenue Funds -159,135 159,135 159,135 159,135 - Capital Project Funds 832,487 3,181,992 1,546,453 511,347 526,688 - Debt Service Funds - - - - - - Internal Service Funds - - - - - - Enterprise Funds - - - - - - Unfunded - - - - - - Totals 832,487 3,372,127 2,092,588 994,482 1,009,823 - Type Project Name Funding Source 2023-24 Carryover Requested 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 Total Annual Clubhouse Equipment Various Golf Capital - - 135,000 - - - 135,000 Cont.Clubhouse Equipment Various Desert Willow -155,250 117,937 94,104 111,191 -478,482 Annual Clubhouse Improve-Roofing &Others Golf Capital -105,000 55,000 120,000 150,000 -430,000 Cont.Course & Ground Leases - Principal Only Desert Willow -406,722 417,008 427,553 144,907 -1,396,190 Cont.Golf Cart Leases - Principal Only Desert Willow -482,287 494,483 251,911 - - 1,228,681 Annual Golf Cart Paths Golf Capital -10,000 20,600 71,218 21,854 -123,672 Annual Golf Course Pump & Motor Upgrades Golf Capital - - 300,000 40,000 - - 340,000 Cont.DW Perimeter Landscape & Lighting Rehabilitation Golf Capital 500,000 800,000 250,000 250,000 - - 1,800,000 Annual Perimeter Landscaping Golf Capital -260,000 260,000 260,000 260,000 260,000 1,300,000 500,000 2,219,259 2,050,028 1,514,786 687,952 260,000 7,232,025 Golf Funding Sources 2023-24 Carryover Requested 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 General Fund - - - - - - Special Revenue Funds - - - - - - Capital Project Funds 500,000 1,175,000 1,020,600 741,218 431,854 260,000 Debt Service Funds - - - - - - Internal Service Funds - - - - - - Enterprise Funds -1,044,259 1,029,428 773,568 256,098 - Unfunded - - - - - - Totals 500,000 2,219,259 2,050,028 1,514,786 687,952 260,000 Summary of Funding Sources 2023-24 Carryover Requested 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 Total General Fund 1,550,000 1,651,000 3,637,000 3,574,000 1,999,000 1,675,000 14,086,000 Special Revenue Funds 16,217,654 27,439,135 29,420,135 15,684,135 11,239,135 9,680,000 109,680,194 Capital Project Funds 9,254,769 30,610,604 30,853,024 3,560,965 6,058,542 1,510,000 81,847,904 Debt Service Funds 1,585,336 -349,344 - - - 1,934,680 Internal Service Funds 110,000 2,786,783 1,925,655 460,072 340,183 - - Enterprise Funds 2,000,000 6,744,259 1,279,428 1,023,568 1,756,098 1,500,000 14,303,353 Unfunded -5,000,000 25,000,000 15,000,000 - - 45,000,000 Totals 30,717,759 74,231,781 92,464,586 39,302,740 21,392,958 14,365,000 272,474,824 Program Type 2023-24 Carryover Requested 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 Total Annual Programs 10,066,619 16,198,910 15,869,187 9,515,772 8,341,860 5,820,000 65,812,348 Deferred Maint.Catch-Up 549,544 18,025,000 7,900,000 6,175,000 4,375,000 3,875,000 40,899,544 1-Time Cont Program/Project 16,779,945 28,722,871 21,065,399 5,781,968 5,931,098 1,925,000 80,206,281 1-Time New Program/Project 3,321,651 11,285,000 47,630,000 17,830,000 2,745,000 2,745,000 85,556,651 Total 30,717,759 74,231,781 92,464,586 39,302,740 21,392,958 14,365,000 272,474,824 *NOTE: Appropriations & encumbrances for carryover from Fiscal Year 2023/24 to 2024/25 are estimated. Amounts are subject to change due to projects approved by Council prior to June 30, 2024. The exact amount of appropriations & encumbrances for carryover will be determined at the end of the fiscal year during the preparation of financial statements. Carryover amounts will include: 1) Purchase Orders & 2) Unencumbered balances as of June 30, 2024 for appropriations approved by the City Council through the last meeting in June, 2024. Carryover appropriations are amounts which have been appropriated in FY 2023/24 & are not expected to be expended by June 30, 2024. These funds are primarily for capital budgets & specific programs that overlap fiscal years. When authorized, continuing appropriation amounts are added to the new fiscal year budget amounts in order to track all approved spending. Art, Development Services & Economic Development Projects Golf Summary of Projects 4/26/2024 11:28 AM CIP List by Type and Fund - Print V 4.26.24 LU Working Copy Page 138 of 270 CITY 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- and 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 225 – Permanent Local Housing Allocation (PLHA) – This fund is used to collect grant funds from the State of California for housing related projects and programs to assist in addressing the unmet housing needs of local governments. Funds may be used to assist persons at risk of homelessness by providing rapid rehousing, rental assistance, case management services, operating/capital costs for navigation centers/emergency shelters, and the new construction, rehabilitation, and preservation of permanent and transitional housing. Page 139 of 270 Fund 226 – Opioid Settlement Funds – This fund is used to account for the receipts and expenditures related to the Nationwide Class Action Opioid Settlement intended to be used to address the nation’s continuing opioid crisis. Fund 228 - Child Care Program Fund - This fund is used to collect funds from developers for the purpose of providing childcare 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 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. Page 140 of 270 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 252 – Library Fund – The fund is used to account for operating revenues and expenditures related to the City’s Library. 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 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 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. Page 141 of 270 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 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 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. Page 142 of 270 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 accumulate 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. 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 Page 143 of 270 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, and 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 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, and 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 include 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. Page 144 of 270 Page 7 of 9 7 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 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 were 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. Page 145 of 270 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 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 Page 146 of 270 Page 147 of 270 CITY OF PALM DESERT FY 2024-25 FINANCIAL PLAN Budget Presentation 1Page 148 of 270 Presentation Objectives and Key Budget Dates •Agenda for Monday, May 6, 2024 •2024/25 Goals and Objectives •2024/25 GF Budgets and Forecast Overviews Estimated Revenues Projected Expenditures Estimated Reserve •2024/25 Updates All Fund Summaries CIP Summary Grants Summary •2024/25 Other Funds Operational Budgets Upcoming Key Budget Dates: May 7, 2024 @ 10:00 AM Follow-ups from May 6, 2024 General Fund Ops Budgets June 15, 2024 Public Hearing Notice Published June 27, 2024 @ 4:00 PM Public Hearing on Proposed Budget and CIP July 1, 2024 – June 30, 2025 Implement Financial Plan for FY 2024-25 2Page 149 of 270 FY 2024/25 Goals and Priorities 3 Goals Description Lead Team  Committees/ Subcommittees 1 Cal State University  Palm Desert Campus Advocate for the creation of a Cal State University Palm Desert Campus or other education related uses on the land donated by the City for this purpose.  Economic Development  City Manager's Office CV Priority One  Economic Development Projects  Desert Willow Strategy Develop a strategy for the disposition and development of the remaining undeveloped Desert Willow properties.  Economic Development  Development Services Business Recruitment  Develop a plan to identify and recruit retail, entertainment, and other business that will contribute to Palm Deserts existing unique shopping and entertainment offerings.  Economic Development  North Sphere Planning  Analyze market conditions, address infrastructure deficiencies, and identify a strategy for potential changes in land use patterns in the North Sphere.  Economic Development  Development Services 3 Mall Redevelopment  Coordinate with the property owner(s) for an adaptive re-use of the Mall properties that ensures solid tax revenue to the City and builds upon Palm Desert’s vision.  Economic Development  City Manager's Office Economic Development Subcommittee  4 Sales Tax Initiative  Conduct public outreach and surveying information regarding the City’s budget and financial outlook as it relates to a potential sales tax initiative in November 2024.  Finance  City Manager's Office 5 Environmental Initiatives  Implementation of the Environmental Initiatives Plan including the following: environmentally friendly landscaping, green building materials, solar, alternative fuel vehicles for City fleet, water and energy conservation, recycling, and other sustainability related projects. Work with the Resources Preservation and Enhancement Committee to implement initiatives.  Economic Development  Public Works Resource Preservation & Enhancement Committee (RPEC)  6 North Sphere Parks Gather community input, design, and build a community and regional park in North Palm Desert Public Works Parks & Recreation Committee  7 Public Safety Improvements Explore new technology, review budgets, and gain efficiencies for improved public safety services.   City Manager’s Office  Development Services Public Safety Committee  8 Active Transportation Projects (ATP)  Continue to develop the Active Transportation Project plan that includes opportunities to enhance CV Link, PD Link/bike lanes, and incorporate these projects into the 5-year CIP budget.  Capital Projects ATP Subcommittee  2 Economic Development Subcommittee  Page 150 of 270 General Fund Overview FY 2024-25 4Page 151 of 270 General Fund 5-Year Comparison Budget to Actual 0 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 70,000,000 80,000,000 90,000,000 FY 2019-2020 FY 2020-2021 FY 2021-2022 FY 2022-2023 FY 2023-2024 FY 2024-2025Budgeted Revenue Actual (est) Revenues Budgeted Expenditures Actual (est) Expenditures NOTE: FY 2019-2020 includes a repayment of interest on City Advances to the RDA of $1,936,543 and Sale of Property of $1,444,026 5Page 152 of 270 2024-25 Overview of General Fund Operational Revenue and Expenditures GF Operations Proposed Budget Revenue 83,222,877 Expenditures 82,962,012 Revenue over (under) Expenditures 260,865 6Page 153 of 270 General Fund Revenue 7Page 154 of 270 General Fund - Projected Revenue Notes: •Sales Tax Estimates based on consultant projections •TOT Estimates based on survey of top TOT generators, CVB, and PY Actual •Property Tax Estimates based on conservative increase to CY Actual given the number of successful/substantial appeals •Permits and Fees Estimates based on Department projections and anticipated projects •Interest earnings have bolstered the declining growth we’ve seen recently in Sales Tax and TOT. •All other estimates based on PY Actual 8 FY 2023-2024 Budget FY 2023-2024 Projected FY 2024-2025 Proposed 1 Sales Tax 26,623,447 25,000,000 25,000,000 2 Transient occupancy tax includes Short Term Rentals*21,005,000 21,748,160 22,905,000 3 Property Tax Secrued & Unsecured 8,746,728 10,123,452 12,624,088 4 Franchises (Cable/Gas/Electric/Waste)3,200,000 3,574,273 3,400,000 5 Timeshare mitigation fee*1,711,324 3,311,324 1,754,107 6 Business license tax 1,300,000 1,261,209 1,100,000 7 Transfers In (AIPP, Traffic Safety, Parkview, Housing, Cannabis)1,852,700 1,200,000 1,167,700 8 Permits/Fees 3,296,768 4,887,061 3,223,600 9 State Payments (VLF, Parking Bail, MV lieu)5,029,000 5,444,988 5,593,780 10 Interest and Rents 871,000 4,850,365 4,862,327 11 Reimbursements/Other revenues 1,918,500 2,045,486 1,592,275 TOTAL GENERAL FUND 75,554,467 83,446,318 83,222,877 *Includes one-time $1.6M payment from Shadow Ridge Page 155 of 270 General Fund Revenue 5 –Year History -$10,000,000 $0 $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 $70,000,000 $80,000,000 $90,000,000 2020/21Actual 2021/22Actual 2022/23Actual 2023/24Estimated 2024/25Budget Sales Tax TOT (inc STR's)Property Tax Franchise Fees Timeshare Mitigation Business License Transfers In Permits/Fees State Payments Interest & Rents Reimb/Other 9Page 156 of 270 General Fund Top Three Revenue Sources 5 Year Comparison 10,760,455 22,098,939 23,959,975 21,748,160 22,905,0007,675,326 8,203,212 8,853,225 10,123,452 12,624,08821,156,220 26,193,390 26,354,774 25,000,000 25,000,000 2020/21 ACTUAL 2021/22 ACTUAL 2022/23 ACTUAL 2023/24 PROJECTED 2024/25 ESTIMATE TOP 3 REVENUE SOURCES TOT (inc STR's) Property Tax Sales Tax 10*2024/25 Property Tax Estimate includes integration of County Library Services Page 157 of 270 Sales Tax Revenue – 5 Year History by Business Category $0 $2,500,000 $5,000,000 $7,500,000 $10,000,000 $12,500,000 $15,000,000 $17,500,000 $20,000,000 $22,500,000 $25,000,000 $27,500,000 2020/21 Actual 2021/22 Actual 2022/23 Actual 2023/24 Projected 2024/25 Est County Pool Misc Business toBusiness Construction Transportation Food Products General Retail 11Page 158 of 270 Sales Tax Revenue Forecast 12Page 159 of 270 TOT YTD Year over Year 13 - 300,000 600,000 900,000 1,200,000 1,500,000 1,800,000 2,100,000 2,400,000 Comparison July-Feb TOT 2023 and 2024 2023 Large Hotels 2023 Small-Medium Hotels 2023 Short Term Rentals 2024 Large Hotels 2024 Small-Medium Hotels 2024 Short Term Rentals 2022-23 2023-24 Page 160 of 270 TOT Revenue 5 Year History by Category - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 2020/21Actual 2021/22Actual 2022/23 Actual 2023/24 Projected 2024/25 Est. Hotel Hotel Hotel Hotel HotelSTR STR STR STR STR Hotel STR 14Page 161 of 270 General Fund Expenditure Summaries 15Page 162 of 270 General Fund by Category16 Category FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget Advertising 551,290 669,765 782,765 Benefits 7,442,297 8,539,646 9,468,771 Brightside/Calendar 111,291 115,000 125,000 Capital 194,550 235,000 400,000 Committee 9,160 17,000 30,500 Contributions 773,888 624,825 887,525 Emergency Planning 8,210 12,500 25,500 Equipment 100,162 141,000 164,500 Homeless Outreach 129,819 250,000 100,000 Legal Advertising 48,823 55,000 55,000 Other Operational Expenses 2,968,807 2,952,320 3,143,993 Police Service 20,316,186 21,388,323 22,188,702 Professional Services 5,827,538 8,215,653 7,146,205 Repair and Maint 3,009,535 3,151,500 3,418,000 Repair and Maint Fleet 404,171 373,700 471,200 Repair and Maint Landscape 1,303,767 1,592,000 1,840,500 Repair and Maintenance Buildings 373,535 512,700 605,500 Salaries 12,316,460 13,446,128 15,066,373 Software License 547,946 1,040,905 1,693,154 Special Events 642,563 825,396 854,500 Staff Development 241,025 474,700 594,850 Supplies 331,846 525,350 409,650 Transfers Out 25,647,695 8,906,074 11,990,324 Utilities 1,263,600 1,289,500 1,499,500 Grand Total 84,564,165 75,353,985 82,962,012 Page 163 of 270 General Fund Expenditures By Category 17Page 164 of 270 General Fund by Department18 FY 2022-2023 Actuals FY 2023-2024 Adopted Budget FY 2024-25 Proposed Budget Inc/(Dec) to PY 4110 City Council 246,157 310,856 350,401 39,545 4111 City Clerk 941,795 1,098,834 1,192,865 94,031 4112 Legislative Advocacy 36,000 40,845 40,845 - 4114 Elections 405,574 317,500 165,000 (152,500) 4120-21 Legal 749,306 631,808 671,110 39,302 4130 City Manager 1,077,517 1,371,083 2,077,045 705,962 4132 Special Programs 79,964 - - - 4134 Capital Projects 332,383 1,761,809 1,593,632 (168,177) 4150-51 Finance and Audit 2,186,125 2,533,261 2,536,288 3,027 4154 Human Resources 835,146 914,392 1,117,478 203,086 4159 General Services 4,283,595 5,791,317 5,017,875 (773,442) 4190 Information Technology 2,468,231 2,369,979 3,498,426 1,128,447 4191 Unemployment Insurance 138 10,000 10,000 - 4192 Insurance 1,029,186 1,149,000 1,254,623 105,623 4199 Interfund Transfers 25,647,695 8,906,074 11,990,324 3,084,250 4210 Police Services 20,403,994 21,439,523 22,284,902 845,379 4211 Community Safety 80,202 135,000 131,100 (3,900) 4212 Homelessness Service 132,819 353,000 103,000 (250,000) 4230 Animal Regulation 409,231 362,000 410,000 48,000 4250 Traffic 915,245 1,247,105 1,484,949 237,844 4300 Public Works 3,049,263 1,748,112 1,827,840 79,728 4310 Streets 2,172,187 2,363,505 2,642,730 279,225 4312 ADA Improvements 14,980 25,000 50,000 25,000 4313 Parking Lot Improvements - 200,000 200,000 - 4330 Corp Yard 206,488 225,200 256,200 31,000 4331 Fleet 328,117 337,500 412,500 75,000 4340 Building Maint 999,490 1,334,051 1,292,958 (41,093) 4344 Portola Community Ctr 164,663 194,500 219,750 25,250 4396 NPDES 78,276 85,000 350,000 265,000 4416 C ommunity Promotions 353,497 504,700 557,720 53,020 4417 Marketing 1,528,042 1,963,471 2,206,326 242,855 4419 Visitor Services 27,166 12,930 12,930 - 4420 Building and Safety 1,366,066 1,505,143 1,321,441 (183,702) 4421 Permit Center 488,089 589,439 951,321 361,882 4422 Code Enforcement 697,477 847,877 941,494 93,617 4423 Engineering & Land Devel - - 822,934 822,934 4430 Economic Development 1,423,364 1,928,981 1,776,934 (152,047) 4470 Community Development 2,057,344 2,693,078 2,313,252 (379,826) 4610 Parks and Recreation 1,674,245 1,971,200 2,214,500 243,300 4611 Park Maintenance 1,106,087 1,289,500 1,497,000 207,500 4614 Landscape Services 2,693,152 3,048,691 3,231,294 182,603 4618 Citywide Park Imps 88,512 120,000 - (120,000) 4674 Civic Center Park Imps 27,762 30,000 50,000 20,000 4800 Contributions 1,759,595 1,592,721 1,883,025 290,304 84,564,165 75,353,985 82,962,012 7,608,027 Department Grand Total Page 165 of 270 Identified Needs from 2024-25 GF Balance 19 ERP System Upgrade (One Time) Reason: Current system is outdated, dysfunctional, and will no longer be supported by the developer in the near future. Estimated Cost - $1.59M 3 Additional Police Officers (On-Going) Reason: Public Safety Needs in Motor/Patrol Estimated Annual Cost $1.3M (3 x 2,080 x $214.47/hr) PW Facilities - Transfer to Capital Projects Fund (One Time) Reason: City-Wide Deferred Facilities Maintenance Catch Up Efforts Estimated Cost - $12.3M Public Works (One Time) Reason: Deferred Maintenance GF (Addtl Medians, Weed Abatement, Parking Lot Rehab, Cartegraph Support, Traffic Eng Svc, Lighting) and Additional Staff for NS Growth Estimated Cost - $1.6M Public Works – Corp Yard Staff (On-Going) Reason: Additional maintenance requirements with NS Development Estimated Annual Cost - $360,000 Below the line Requests$16.3M Appropriation – Recommendation Contingent on Sales Tax Approval Page 166 of 270 Requests from Reserve *Current FYE Fund Balance Estimated at $102M 20 FY 2024-25 Estimated GF Revenue 83,222,877 Total Anticipated Revenue 83,222,877$ OPERATIONAL COSTS General City Services 10,489,457 Public Works 8,736,927 Community Services (P&R)6,992,794 Community Development 5,937,508 Economic Development 4,553,910 Information Technology 3,498,426 Finance & Audit 2,536,288 Capital Projects 1,593,632 City Managers Office 5,766,568 Police & Community Services 22,519,002 Fire Services (from GF)*5,000,000 Aquatic Facility Service 2,937,500 Library Services 2,400,000 Total Anticipated Operations 82,962,012 ADDITIONAL APPRROPRIATION 3 Additional PW Staff1 180,000 3 Additional Police Officers1 650,000 ERP System Implementation/Annual License 1,594,580 Other PW One-Time Costs 1,589,600 Capital Project Transfer to Fund 400 12,300,000 Additional Transfer from Reserves 16,314,180 1.2024-25 costs are for half of the fiscal year and dependent on Sales Tax Ballot Approval Page 167 of 270 Forecasts 21Page 168 of 270 Five Year General Fund Forecast $0 $20,000,000 $40,000,000 $60,000,000 $80,000,000 $100,000,000 $120,000,000 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Estimated Revenue Estimated Expenditures Linear (Estimated Revenue)Linear (Estimated Expenditures) 22Page 169 of 270 Forecast Assumptions 23 1) Status Quo No Changes to Current level of Service Includes GF Increased Transfer to Fire Fund for Hourly Differential on OT Req’s per MOU No Additional CIP transfers from GF Five Year Average Revenue Increase at 5%. Five Year Average Expenditure Increase at 7% Reserve Policy Requirements are met but uses Fund Balance consistently for operational deficits beginning in 2025-26. 2)Adds: New Lib & Channel Imps Adds $6M GF Cost for Construction of New Library Adds $10M GF Cost for Construction of Improved Storm Infrastructure No Additional Changes Reserve Policy Requirements are met through 2025-26, then uses Fund Balance consistently for operational deficit and projects and falls short of policy req’s beginning in 2026-27. 3)Adds: NS Parks Adds $15M GF Cost for Construction of New North Sphere Community Park Adds $30M GF Cost for Construction of New North Sphere Regional Park No Additional Changes Reserve Policy Requirements are met through 2025-26, then uses Fund Balance consistently for operational deficit and projects and falls drastically short of policy req’s beginning in 2026-27. 4)All - In Adds Increased Transfer to Fire Fund for Ops of New Fire Station 102 in 2025-26 Adds Increased Patrol Personnel to Police, Staff to Public Works and ERP License Fee to Annual Ops Adds One-Time PW Facility Costs requested from Facilities Reserve to continue catch up efforts No Additional Changes Reserve Policy Requirements are met through 2024-25, then uses Fund Balance consistently for operational deficit and projects through 2026-27 where costs cannot be supported at all. 5)All – In One Cent Sale Tax Adds increased GF Revenue from Sales Tax (District) Approval in 2025-26 No Additional Changes Reserve Policy Requirements are met through 2026-27, then uses Fund Balance to complete projects (Ops fully funded) and doesn’t quite meet policy req’s until after projects are completed in 2028-29. Although we have a structurally balanced budget, there are some additional requests that require consideration as an appropriation from the General Fund Reserve Balance, in addition to other costs included in forecast to capture all planned projects (funded or not) currently. Page 170 of 270 24 1 STATUS QUO - OPS ONLY AS IS FY 2023-24** FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Estimated Revenue 83,446,318$ 80,822,877$ 83,974,969$ 88,173,718$ 92,582,404$ Increase to Property Tax (W/D from Cty Library)-$ 2,400,000$ 2,493,600$ 2,618,280$ 2,749,194$ Estimated Expenditures 81,924,312$ 79,982,492$ 85,581,266$ 91,571,955$ 97,981,992$ Increase to Tfer Out for Fire MOU (72-66-56 Hrs)-$ 400,000$ 1,234,363$ 1,320,768$ 1,413,222$ Increase to Ops Expenditures for Library 1,321,527$ 2,579,520$ 2,760,086$ 2,953,292$ 3,160,023$ Revenue over (under) expenditures 200,479$ 260,865$ (3,107,147)$ (5,054,018)$ (7,223,640)$ Est. Beg General Fund Balance1 120,916,512$ 102,251,178$ 102,512,043$ 99,404,896$ 94,350,878$ Unfunded Requests (from Reserve)(18,865,813) - - - - LMS Implementation (2,006,375) First Year Ops for Library Transition (1,321,527) New Library ($30M) $20M RDA BOND PROCEEDS (800,000) North Sphere Community Park ($15M) BONDS North Sphere Regional Park ($30M) BONDS August 2023 Weather Event - Channel Projects (8,208,000) Deferred Facility Maint (from Reserve)(6,529,911) Additional Appropriations per CF Est. Ending General Fund Balance 102,251,178$ 102,512,043$ 99,404,896$ 94,350,878$ 87,127,239$ Est. General Fund Bal 102,251,178$ 102,512,043$ 99,404,896$ 94,350,878$ 87,127,239$ Non-Spendable 3,045,978 2,709,978 2,525,978 2,333,978 2,403,997 Current Reserve Policy ASSIGNED GF Operating Reserve (25% of Ops)18,254,560 17,362,016 18,682,701 20,098,995 21,617,684 COMMITTED GF Emergency Reserve (20% of GF Revenue)16,689,264 16,644,575 17,293,714 18,158,400 19,066,320 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 Emplymnt Bene Reserve (50% for PERS change in Discount Rate)10,434,732 10,747,773 11,070,207 11,402,313 11,744,382 Other Fund Stability Reserve (equal to 25% T-fer Out)2,556,900 2,633,607 2,712,615 2,793,994 2,877,814 Facility Reserve 12,607,431 8,397,001 9,944,665 7,798,734 12,865,305 CIP Reserve 13,965,065 3,140,000 4,816,000 2,000,000 - Equip Replacement Reserve (100% of historical cost of assets balance)3,367,828 3,468,863 3,572,929 3,680,117 3,790,520 Econ Dvlpmnt/Land Acqn Reserve Total Required Reserve 84,921,757$ 69,103,813$ 74,618,808$ 72,266,529$ 78,366,022$ Est. Unassigned Fund Balance 17,329,421$ 33,408,230$ 24,786,088$ 22,084,349$ 8,761,217$ *Last 7 years Ops Actual Expenditures YOY average 7% growth annually…Actual Revenues YOY average 5% growth annually **FY 23-24 Fire Increase absorbed by cash balance in Fire Fund Page 171 of 270 25 2 STATUS QUO -LIB CHANNEL IMPS FY 2023-24** FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Estimated Revenue 83,446,318$ 80,822,877$ 83,974,969$ 88,173,718$ 92,582,404$ Increase to Property Tax (W/D from Cty Library)-$ 2,400,000$ 2,493,600$ 2,618,280$ 2,749,194$ Estimated Expenditures 81,924,312$ 79,982,492$ 85,581,266$ 91,571,955$ 97,981,992$ Increase Tfer Out for Fire MOU (72-66-56 Hrs)-$ 400,000$ 1,234,363$ 1,320,768$ 1,413,222$ Increase to Ops Expenditures for Library 1,321,527$ 2,579,520$ 2,760,086$ 2,953,292$ 3,160,023$ Revenue over (under) expenditures 200,479$ 260,865$ (3,107,147)$ (5,054,018)$ (7,223,640)$ Est. General Fund Balance1 120,916,512$ 102,251,178$ 97,512,043$ 89,404,896$ 78,350,878$ Unfunded Requests (from Reserve)(18,865,813) (5,000,000) (5,000,000) (6,000,000) - LMS Implementation (2,006,375) First Year Ops for Library Transition (1,321,527) New Library ($30M) $20M RDA BOND PROCEEDS (800,000) (3,200,000) (16,000,000) (10,000,000) North Sphere Community Park ($15M) BONDS North Sphere Regional Park ($30M) BONDS August 2023 Weather Event - Channel Projects (8,208,000) (5,000,000) (5,000,000) Deferred Facility Maint (from Reserve)(6,529,911) Additional Appropriations per CF Est. General Fund Balance 102,251,178$ 97,512,043$ 89,404,896$ 78,350,878$ 71,127,239$ Est. General Fund Bal 102,251,178$ 97,512,043$ 89,404,896$ 78,350,878$ 71,127,239$ Non-Spendable 3,045,978 2,709,978 2,525,978 2,333,978 2,403,997 Current Reserve Policy - - - - - ASSIGNED - - - - - GF Operating Reserve (25% of Ops)18,254,560 17,362,016 18,682,701 20,098,995 21,617,684 COMMITTED - - - - - GF Emergency Reserve (20% of GF Revenue)16,689,264 16,644,575 17,293,714 18,158,400 19,066,320 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 Emplymnt Bene Reserve (50% for PERS change in Discount Rate)10,434,732 10,747,773 11,070,207 11,402,313 11,744,382 Other Fund Stability Reserve (equal to 25% T-fer Out)2,556,900 2,633,607 2,712,615 2,793,994 2,877,814 Facility Reserve 12,607,431 8,397,001 9,944,665 7,798,734 12,865,305 CIP Reserve 13,965,065 3,140,000 4,816,000 2,000,000 - Equip Replacement Reserve (100% of historical cost of assets balance)3,367,828 3,468,863 3,572,929 3,680,117 3,790,520 Econ Dvlpmnt/Land Acqn Reserve - - - - - Total Required Reserve 84,921,757$ 69,103,813$ 74,618,808$ 72,266,529$ 78,366,022$ Est. Unassigned Fund Balance 17,329,421$ 28,408,230$ 14,786,088$ 6,084,349$ (7,238,783)$ *Last 7 years Ops Actual Expenditures YOY average 7% growth annually…Actual Revenues YOY average 5% growth annually **FY 23-24 Fire Increase absorbed by cash balance in Fire Fund Page 172 of 270 26General Fund Reserve ImplicationsProjects Fully Funded and Reserve within Policy3 STATUS QUO - LIB, CHANNEL, PARK IMPS FY 2023-24** FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Estimated Revenue 83,446,318$ 80,822,877$ 83,974,969$ 88,173,718$ 92,582,404$ Increase to Property Tax (W/D from Cty Library)-$ 2,400,000$ 2,493,600$ 2,618,280$ 2,749,194$ Estimated Expenditures 81,924,312$ 79,982,492$ 85,581,266$ 91,571,955$ 97,981,992$ Increase Tfer Out for Fire MOU (72-66-56 Hrs)-$ 400,000$ 1,234,363$ 1,320,768$ 1,413,222$ Increase to Ops Expenditures for Library 1,321,527$ 2,579,520$ 2,760,086$ 2,953,292$ 3,160,023$ Revenue over (under) expenditures 200,479$ 260,865$ (3,107,147)$ (2,412,481)$ (4,397,195)$ Est. General Fund Balance 1 120,916,512$ 102,251,178$ 92,362,043$ 74,254,896$ 50,842,415$ Unfunded Requests (from Reserve)(18,865,813) (10,150,000) (15,000,000) (21,000,000) (15,000,000) LMS Implementation (2,006,375) First Year Ops for Library Transition (1,321,527) New Library ($30M) $20M RDA BOND PROCEEDS (800,000) (3,200,000) (16,000,000) (10,000,000) North Sphere Community Park ($15M) BONDS (5,150,000) (10,000,000) North Sphere Regional Park ($30M) BONDS (15,000,000) (15,000,000) August 2023 Weather Event - Channel Projects (8,208,000) (5,000,000) (5,000,000) Deferred Facility Maint (from Reserve)(6,529,911) Additional Appropriations per CF Est. General Fund Balance 102,251,178$ 92,362,043$ 74,254,896$ 50,842,415$ 31,445,220$ Est. General Fund Bal 102,251,178$ 92,362,043$ 74,254,896$ 50,842,415$ 31,445,220$ Non-Spendable 3,045,978 2,709,978 2,525,978 2,333,978 2,403,997 Current Reserve Policy - - - - - ASSIGNED - - - - - GF Operating Reserve (25% of Ops)18,254,560 17,362,016 18,682,701 20,098,995 21,617,684 COMMITTED - - - - - GF Emergency Reserve (20% of GF Revenue)16,689,264 16,644,575 17,293,714 18,158,400 19,066,320 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 Emplymnt Bene Reserve (50% for PERS change in Discount Rate)10,434,732 10,747,773 11,070,207 11,402,313 11,744,382 Other Fund Stability Reserve (equal to 25% T-fer Out)2,556,900 2,633,607 2,712,615 2,793,994 2,877,814 Facility Reserve 12,607,431 8,397,001 9,944,665 7,798,734 12,865,305 CIP Reserve 13,965,065 3,140,000 4,816,000 2,000,000 - Equip Replacement Reserve (100% of historical cost of assets balance)3,367,828 3,468,863 3,572,929 3,680,117 3,790,520 Econ Dvlpmnt/Land Acqn Reserve - - - - - Total Required Reserve 84,921,757$ 69,103,813$ 74,618,808$ 72,266,529$ 78,366,022$ Est. Unassigned Fund Balance 17,329,421$ 23,258,230$ (363,912)$ (21,424,115)$ (46,920,802)$ *Last 7 years Ops Actual Expenditures YOY average 7% growth annually…Actual Revenues YOY average 5% growth annually **FY 23-24 Fire Increase absorbed by cash balance in Fire Fund Page 173 of 270 27 4 STATUS QUO - ALL IN FY 2023-24** FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Estimated Revenue 83,446,318$ 80,822,877$ 83,974,969$ 88,173,718$ 92,582,404$ Increase to Property Tax (W/D from Cty Library)-$ 2,400,000$ 2,493,600$ 2,618,280$ 2,749,194$ Estimated Expenditures 81,924,312$ 79,982,492$ 85,581,266$ 91,571,955$ 97,981,992$ Increase Tfer Out for Fire MOU (72-66-56 Hrs)-$ 400,000$ 1,234,363$ 1,320,768$ 1,413,222$ Increase to Ops Expenditures for Library 1,321,527$ 2,579,520$ 2,760,086$ 2,953,292$ 3,160,023$ Increase Tfer Out for Station 102 Staffing -$ -$6,637,036$ 7,101,629$ 7,598,743$ Increase to Ops Exp for Addtl Patrol/NS PW/ERP 830,000$ 1,990,200$ 2,129,514$ 2,278,580$ Revenue over (under) expenditures 200,479$ (569,135)$ (11,734,383)$ (14,285,161)$ (17,100,962)$ Est. General Fund Balance1 120,916,512$ 102,251,178$ 76,047,863$ 33,313,480$ (1,971,680)$ Unfunded Requests (from Reserve)(18,865,813) (25,634,180) (31,000,000) (21,000,000) (15,000,000) LMS Implementation (2,006,375) First Year Ops for Library Transition (1,321,527) New Library ($30M) $20M RDA BOND PROCEEDS (800,000) (3,200,000) (16,000,000) (10,000,000) North Sphere Community Park ($15M) BONDS (5,150,000) (10,000,000) North Sphere Regional Park ($30M) BONDS (15,000,000) (15,000,000) August 2023 Weather Event - Channel Projects (8,208,000) (5,000,000) (5,000,000) Deferred Facility Maint (from Reserve)(6,529,911) Additional One-Time Appropriations for 2024-25*(15,484,180) Est. General Fund Balance 102,251,178$ 76,047,863$ 33,313,480$ (1,971,680)$ (34,072,642)$ Est. General Fund Bal 102,251,178$ 76,047,863$ 33,313,480$ (1,971,680)$ (49,072,642)$ Non-Spendable 3,045,978 2,709,978 2,525,978 2,333,978 2,403,997 Current Reserve Policy - - - - - ASSIGNED - - - - - GF Operating Reserve (25% of Ops)18,254,560 17,362,016 18,682,701 20,098,995 21,617,684 COMMITTED - - - - - GF Emergency Reserve (20% of GF Revenue)16,689,264 16,644,575 17,293,714 18,158,400 19,066,320 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 Emplymnt Bene Reserve (50% for PERS change in Discount Rate)10,434,732 10,747,773 11,070,207 11,402,313 11,744,382 Other Fund Stability Reserve (equal to 25% T-fer Out)2,556,900 2,633,607 2,712,615 2,793,994 2,877,814 Facility Reserve 12,607,431 8,397,001 9,944,665 7,798,734 12,865,305 CIP Reserve 13,965,065 3,140,000 4,816,000 2,000,000 - Equip Replacement Reserve (100% of historical cost of assets balance)3,367,828 3,468,863 3,572,929 3,680,117 3,790,520 Econ Dvlpmnt/Land Acqn Reserve - - - - - Total Required Reserve 84,921,757$ 69,103,813$ 74,618,808$ 72,266,529$ 78,366,022$ Est. Unassigned/Overassigned Fund Balance 17,329,421$ 6,944,050$ (41,305,328)$ (74,238,210)$ (127,438,664)$ *Last 7 years Ops Actual Expenditures YOY average 7% growth annually…Actual Revenues YOY average 5% growth annually **FY 23-24 Fire Increase absorbed by cash balance in Fire Fund Page 174 of 270 28 5 FULL CENT - ALL IN FY 2023-24** FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Estimated Revenue 83,446,318$ 80,822,877$ 83,974,969$ 88,173,718$ 92,582,404$ Increase to Property Tax (W/D from Cty Library)-$ 2,400,000$ 2,493,600$ 2,618,280$ 2,749,194$ Increase to Sales Tax (1% Tax Approval)25,164,510$ 25,869,116$ 26,515,844$ Estimated Expenditures 81,924,312$ 79,982,492$ 85,581,266$ 91,571,955$ 97,981,992$ Increase Tfer Out for Fire MOU (72-66-56 Hrs)-$ 400,000$ 1,234,363$ 1,320,768$ 1,413,222$ Increase to Ops Expenditures for Library 1,321,527$ 2,579,520$ 2,760,086$ 2,953,292$ 3,160,023$ Increase Tfer Out for Station 102 Staffing -$ -$6,637,036$ 7,101,629$ 7,598,743$ Increase to Ops Exp for Addtl Patrol/NS PW/ERP -$ 830,000$ 1,990,200$ 2,129,514$ 2,278,580$ Revenue over (under) expenditures 200,479$ (569,135)$ 13,430,127$ 11,583,955$ 9,414,882$ Est. General Fund Balance1 120,916,512$ 102,251,178$ 76,047,863$ 74,477,990$ 65,061,946$ Unfunded Requests (from Reserve)(18,865,813) (25,634,180) (15,000,000) (21,000,000) (15,000,000) LMS Implementation (2,006,375) First Year Ops for Library Transition (1,321,527) New Library ($30M) $20M RDA BOND PROCEEDS (800,000) (3,200,000) (16,000,000) (10,000,000) North Sphere Community Park ($15M) BONDS (5,150,000) (10,000,000) North Sphere Regional Park ($30M) BONDS (15,000,000) (15,000,000) August 2023 Weather Event - Channel Projects (8,208,000) (5,000,000) (5,000,000) Deferred Facility Maint (from Reserve)(6,529,911) Additional One-Time Appropriations for 2024-25*(15,484,180) Est. General Fund Balance 102,251,178$ 76,047,863$ 74,477,990$ 65,061,946$ 59,476,828$ Est. General Fund Bal 102,251,178$ 72,847,863$ 74,477,990$ 65,061,946$ 59,476,828$ Non-Spendable 3,045,978 2,709,978 2,525,978 2,333,978 2,403,997 Current Reserve Policy - - - - - ASSIGNED - - - - - GF Operating Reserve (25% of Ops)18,254,560 17,362,016 18,682,701 20,098,995 21,617,684 COMMITTED - - - - - GF Emergency Reserve (20% of GF Revenue)16,689,264 16,644,575 17,293,714 18,158,400 19,066,320 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 Emplymnt Bene Reserve (50% for PERS change in Discount Rate)10,434,732 10,747,773 11,070,207 11,402,313 11,744,382 Other Fund Stability Reserve (equal to 25% T-fer Out)2,556,900 2,633,607 2,712,615 2,793,994 2,877,814 Facility Reserve 12,607,431 8,397,001 9,944,665 7,798,734 12,865,305 CIP Reserve 13,965,065 3,140,000 4,816,000 2,000,000 - Equip Replacement Reserve (100% of historical cost of assets balance)3,367,828 3,468,863 3,572,929 3,680,117 3,790,520 Econ Dvlpmnt/Land Acqn Reserve - - - - - Total Required Reserve 84,921,757$ 69,103,813$ 74,618,808$ 72,266,529$ 78,366,022$ Est. Unassigned/Overassigned Fund Balance 17,329,421$ 3,744,050$ (140,818)$ (7,204,584)$ (18,889,194)$ *Last 7 years Ops Actual Expenditures YOY average 7% growth annually…Actual Revenues YOY average 5% growth annually **FY 23-24 Fire Increase absorbed by cash balance in Fire Fund Page 175 of 270 Questions? 31Page 176 of 270 All Funds Summaries 32Page 177 of 270 All Funds Summary 33 CITY OF PALM DESERT ALL FUND BUDGET SUMMARY BY FUND TYPE 7/1/2024 Fiscal Year 2024-2025 Proposed Budget 6/30/2025 Estimated Estimated Cash Cash Fund Beginning InterFund Transfers Ending Description Balance*Revenues In (Out)Expenditures Balance General Fund 102,101,178 82,055,177 1,167,700 11,990,324 70,971,688 102,362,043 Special Revenue Funds 124,882,920 44,294,677 11,489,272 1,261,472 71,138,544 108,266,853 Capital Projects Funds 76,977,320 4,462,123 --28,872,234 52,567,119 Internal Service Funds 7,164,642 340,300 515,000 -3,906,783 4,113,159 Enterprise Funds 76,542,311 18,673,509 -400,000 25,088,527 69,727,293 Debt Service Funds 59,751 122,991 --120,665 62,077 Fiduciary Funds 10,573,907 3,195,138 642,383 162,559 7,417,359 6,831,510 GRAND TOTAL ALL FUNDS 398,302,029 153,143,915 13,814,355 13,814,355 207,515,800 343,930,144 *Approximate continuing appropriations included in 7/1/24 estimated beginning cash balance. FY23/24 estimated encumbrances committed prior to fiscal year end 6/30/24. Page 178 of 270 5-Year Capital Improvement and Public Works Spending Plan 34 2023-24 CARRYOVER EST FISCAL YEAR2024-25 FISCAL YEAR2025-26 FISCAL YEAR2026-27 FISCAL YEAR2027-28 FISCAL YEAR2028-29 Capital Projects PW/Facilities Econ/Public Art Desert Willow Capital Projects and Public Works will discuss this in more detail on day 2. Focus Area 2023-24 Est. Carryover 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 Total All Years CIP 23,081,563 36,760,000 49,969,344 11,840,000 7,405,000 7,155,000 136,210,907 PW/Facilities 6,303,709 31,880,395 38352626 24953472 12290183 6950000 120,730,385 Econ/Public Art 832,487 3,372,127 2,092,588 994,482 1,009,823 - 8,301,507 Desert Willow 500,000 2,219,259 2,050,028 1,514,786 687,952 260,000 7,232,025 Grand Total 30,717,759 74,231,781 92,464,586 39,302,740 21,392,958 14,365,000 272,474,824 Page 179 of 270 Grants Summary 35 Fund FY24-25 Award Amounts CDBG - 220 400,000$ CDBG - 220 960,899$ Public Safety Grants - 229 100,000$ Public Safety Grants - 229 30,508$ PLHA - 225 293,014$ PLHA - 225 667,885$ Public Safety Grants - 229 13,683$ Pending 118,000$ Pending 8,000,000$ Recycling - 236 13,000$ Recycling - 236 11,150$ Development Serv. - 110 139,155$ Measure A - 213 720,000$ Permit Center - 110 60,000$ Pending 15,000$ 11,542,294$ *Pending State budget approval - Possibly a 50% Reduction to Award AARP Beverage Container Recycling City/County Payment Program Carry- forward Regional Utilities to Support Housing (RUSH)* Beverage Container Recycling City/County Payment Program Local Assistance Grant Program Safe Streets and Roads for All (SS4A) Grant Program Community Development Block Grant (CDBG) Carry-forward Solar APP+ Carry-forward Grant Name Community Development Block Grant (CDBG) Supplemental Law Enforcement Services Funding (SLESF) Permanent Local Housing Allocation (PLHA) 2022 Emergency Management Grant Program (EMPG) Energy Efficiency & Conservation Block Grant (EECBG) Permanent Local Housing Allocation (PLHA) 2023 Supplemental Law Enforcement Services Funding (SLESF) Carry-forw Page 180 of 270 Other Funds Operations 36Page 181 of 270 Desert Willow 37 This Photo by Unknown Author is licensed under CC BY Page 182 of 270 Desert Willow Non-General Fund BudgetsSignificant changes and one-time budget requests: •Increases in 2024-25 as compared to prior year are generally due to increased labor and supply costs •DWGR Operations does not include additional landscape crew costs estimated at $400,000 •DWGR “Deficit” includes depreciation costs 38 FY 2024-25 Proposed Budget Desert Willow Golf Resort PDRFC Golf Course Capital Fund Revenue Revenue 12,595,470 4,780,039 3,009,265 Expenditures Payroll 5,457,022 2,982,678 Other Operational Expense 3,922,750 677,748 Learning Center 41,864 Professional Services 478,200 Fleet/Lease 75,665 Repairs and Maintenance 260,000 Depreciation/Amortization 1,874,316 Capital 155,250 915,000 COGS 673,640 1,373,594 Budget Total 12,678,707 5,034,020 1,175,000 Surplus/(Deficit)(83,237) (253,981) 1,834,265 Prior Year Budget 11,056,646 4,706,266 1,810,000 Page 183 of 270 Notes: •This analysis does not provide for any downtime relative to the desert surf project.Staff and Kemper will be updating Council regularly with this schedule to assess any necessary adjustments. •FYE 2024 Revenues show reduced green fees related to Firecliff Renovations * Operating Expenses include: Maintenance on course, grounds and carts; food and beverage costs, pro shop expenses, clubhouse services, the Academy, administrative costs, and marketing.39 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 OPERATIONAL INCOME STATEMENT Actuals Actuals Actuals Actuals Projected Estimated Beginning Cash Balance 3,596,022 2,374,599 3,817,067 4,911,680 7,074,899 6,545,480 REVENUES Green Fees & Cart Fees 5,582,594 7,481,139 9,060,713 9,950,274 9,745,755 10,117,994 Merchandise 713,947 785,205 1,060,234 1,189,967 1,246,120 1,242,612 Other Pro Shop 517,703 491,579 482,003 489,034 362,354 423,451 Range 35,476 67,454 77,941 74,730 75,813 76,480 Food & Beverage 2,216,719 2,181,902 3,975,953 4,875,792 4,587,978 4,780,039 Academy Merchandise 76,911 77,263 64,932 90,049 97,166 99,109 Other Academy 173,351 268,967 323,023 365,365 373,386 380,853 Other G&A Income 28,722 14,504 37,621 44,230 23,911 23,911 Transfer in from GF - - - - TOTAL REVENUE 9,345,423 11,368,013 15,082,421 17,079,440 16,512,483 17,144,449 EXPENDITURES Cost of Good Sold 1,121,263 1,200,530 1,719,241 2,067,673 1,963,266 2,047,235 Payroll 5,171,186 5,410,712 6,661,711 7,736,206 8,066,699 8,439,700 Operating Expenses 2,954,736 2,918,415 3,624,504 4,251,906 4,368,843 4,523,506 Equipment/Leases 450,384 469,030 988,548 670,162 867,082 889,009 Other Expense 513,878 557,776 518,614 604,061 381,203 441,661 Loan Repayment from City ($1M still outstanding)- - 500,000 500,000 500,000 500,000 Capital Improvement Plan Firecliff Golf Course Renovation - - - - 350,000 4,339,000 Annual DWGR Capital Replacement Expenditures 271,100 459,151 414,346 687,227 165,500 400,000 Annual Perimeter & DW Drive Expenditures 182,157 187,417 190,454 195,855 400,000 1,060,000 Total CIP 453,257 646,568 604,801 883,082 915,500 5,799,000 TOTAL EXPENDITURES 10,664,704 11,203,031 14,617,418 16,713,090 17,062,593 22,640,111 Net Surplus/(Deficit)(1,319,281) 164,982 465,003 366,350 (550,110) (5,495,662) Transfer in from Capital Reserve 367,697 577,065 464,767 883,082 350,000 4,339,000 Accrual to Cash Basis Adjustment (269,839) 700,421 164,843 913,787 (329,309) 38,986 OPERATIONS RESERVE PLAN/ANALYSIS Ending DW Cash Balance/Reserve 2,374,599 3,817,067 4,911,680 7,074,899 6,545,480 5,427,804 Restricted for Outstanding Operational Loan 2,000,000 2,000,000 1,500,000 1,000,000 500,000 - 90 Day Operations Reserve 2,552,862 2,639,116 3,378,154 3,832,502 3,911,773 4,085,278 Reserve Surplus/(Deficit) *(2,178,263) (822,049) 33,525 2,242,397 2,133,707 1,342,526 * - Risk to General Fund *CIP Reserve is currently fully funded by Amenity Fee from TimeShares/Capital Reserve Fund Balance is held by the City. Desert Willow Golf Resort Budget and Cash Flow Analysis Page 184 of 270 40 PD Resident Golf Card Champions Club League Platinum Club Card** Summer VIP Resident Card*** $52/round $65/round $899 non-resident, $249 residentCost of rounds vary depending on time/season $0 to residents$99 non-residents$30-40/round 3-day booking window 32-week organized playschedule (7:30-10:00AM)60-day booking window 7-day booking window Annual Card Renewal Required Qualify for facility wide discounts Currently 50/50 split of 800 cards (non-resident to resident share) Qualify for facility wide discounts October – May Every Wednesday from October – May N/A – May bring 3 guests Program postponed summer of 2024 due to Firecliff closure No Proposed Change Now 72 players, plus 28 stand-by players Now $899 non-resident $249 resident Resident’s will still receive Summer VIP programming *All programs now have a booking time from 12:00 AM to 7:00PM **2024-25 Platinum Club Card pricing TBD following all 2024 Resident Program Meeting results. **Summer VIP Program to resume Spring of 2025. Desert Willow Programs Available to Residents Page 185 of 270 Fire Services 41Page 186 of 270 Fire Suppression, Rescue, & Emergency Medical Services Provided via partnership with the Riverside County Fire Department (Cal-FIRE) Major Initiatives for FY 2024-25 •Begin construction of Station 102 if Sales Tax Measure is approved. •Currently in design for construction of Station 102. •Currently assessing rehabilitation or reconstruction of FS 33 and 71 •Continue to address deferred maintenance. Cost Containment Measures All necessary repairs/replacements are retro-fitted for energy efficiency, with a goal of up to 70% use reduction. 42Page 187 of 270 Fire Suppression, Emergency and Rescue Non-General Fund Budget Summary Fire BudgetSignificant Changes to the budget includes: •Increase fire services costs related to MOU negotiations including salaries, benefits, reduced allowable over-time, increased shared admin costs, and shared services •For FY 2024-25, the increase to service costs results in an increase of $500,000 compared to prior year, for a total transfer of $5 Million from the General Fund (21% of the total Fire Budget). •Construction/Renovation Budget includes 2023/24 Carryover request of $3.4M for Construction Costs (reimbursed by County)43 FY 2024-25 Proposed Budget Fire Service Revenue Structural/Prop A Fire Tax 13,876,540 EMS Cost Recovery 2,900,000 Reimbursement and Other Fees 1,660,115 Transfer In from GF 5,000,000 Expenditures Fire Service 21,188,138 Professional Services 650,000 Repair and Maint Fleet 278,500 Office Equipment 50,000 Utilities 107,500 Captial Improvements 825,000 Fire Station Contruction/Renovation 950,000 Budget Total 24,049,138 Surplus/(Deficit)(612,483) Prior Year Budget 24,603,162 *Deficit to be covered by PY Fund Balan ce Page 188 of 270 Fire Service Stats 44 Incident Total % Increase Palm Desert Mutual Aid 2023 12,802 5%4,814 1,609 4.15 Minutes 2022 12,237 14%4,306 1,649 4.28 Minutes 2021 10,781 6%4,101 1,077 4.16 Minutes Total 35,820 13,221 4,335 Year 33 67 71 55 Total 2023 3,676 1,046 6,005 2,075 12,802 2022 3,510 1,146 5,621 1,960 12,237 2021 3,143 1,034 4,876 1,728 10,781 Calls for Service by Station Calls for Service Ambulance Transports *In 2020, there were 9,508 calls for service. *In 2023, there were 99 incidents in which all 7 Cove Community Ambulances were committed to emergencies, and we requested mutual aid from an outside provider. Average Response TimesYear Page 189 of 270 Ten Year ProjectionsFIRE SERVICE OVERVIEW SOURCES 2022/23 2023/24 2024/25 2025/26* 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 Structural Fire Tax (includes PT from County) $ 9,169,242 $ 9,169,242 $ 11,402,490 $ 11,630,540 $ 11,863,151 $ 12,100,414 $ 12,342,422 $ 12,589,270 $ 12,841,056 $ 13,097,877 Reimbursement for Ladder Truck $ 1,457,526 $ 1,200,000 $ 1,450,000 $ 1,450,000 $ 1,450,000 $ 1,450,000 $ 1,450,000 $ 1,450,000 $ 1,450,000 $ 1,450,001 Prop A Fire Tax $ 2,138,587 $ 2,400,000 $ 2,474,050 $ 2,523,531 $ 2,574,002 $ 2,625,482 $ 2,677,991 $ 2,731,551 $ 2,786,182 $ 2,841,906 EMS Cost Recovery $ 3,100,323 $ 2,900,000 $ 2,900,000 $ 2,929,000 $ 2,958,290 $ 2,987,873 $ 3,017,752 $ 3,047,929 $ 3,078,408 $ 3,109,193 Misc Fees (Permits, Fireworks, etc.)/Interest $ 222,044 $ 200,000 $ 210,115 $ 50,000 $- $ 5,000 $ 10,000 $ 10,000 $ 10,000 $ 10,001 Vehicles Paid by General Fund $ 504,000 $ 208,000 $ 235,000 $ 225,000 Total Revenue: $ 16,591,722 $ 16,077,242 $ 18,436,655 $ 18,818,071 $ 18,845,442 $ 19,168,768 $ 19,723,165 $ 19,828,751 $ 20,165,646 $ 20,508,977 USES 2022/23 2023/24 2024/25 2025/26* 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 Fire/EMS Cooperative Services Agreement 16,057,739$ 20,273,804$ 21,138,138$ 28,055,511$ 28,596,364$ 29,144,419$ 29,699,621$ 30,261,905$ 30,831,197$ 31,417,567$ Wittman Billing Services $ 182,019 $ 415,085 $ 300,000 $ 385,000 $ 396,550 $ 408,447 $ 420,700 $ 433,321 $ 446,321 $ 459,710 Federal Quality Assurance Fee $ 319,887 $ 235,000 $ 350,000 $ 350,000 $ 360,500 $ 371,315 $ 382,454 $ 393,928 $ 405,746 $ 417,918 Contingency Fund $ -$ 98,310 $ 50,000 $ 50,000 $ 51,500 $ 53,045 $ 54,636 $ 56,275 $ 57,964 $ 59,703 Other (admin fees, utilities, R/M buildings, etc.) $ 411,327 $ 441,141 $ 401,000 $ 400,000 $ 412,000 $ 424,360 $ 437,091 $ 450,204 $ 463,710 $ 477,621 Capital Projects $ 582,717 $ 4,972,262 $ 1,775,000 $ 7,650,000 $ 6,150,000 $ 150,000 $ 154,500 $ 159,135 $ 163,909 $ 168,826 Capital Office Equipment $ 77,725 $- $ 35,000 Capital Vehicles $ 504,000 $ 208,000 $ 235,000 $ 225,000 Total Expenditures: $ 18,135,414 $ 26,643,602 $ 24,049,138 $ 37,125,511 $ 35,966,914 $ 30,551,586 $ 31,374,002 $ 31,754,768 $ 32,368,845 $ 33,001,345 Surplus/(Deficit) - Transfer Needed $ (1,543,692) $ (10,566,360) $ (5,612,483) $ (18,307,440) $ (17,121,472) $ (11,382,818) $ (11,650,838) $ (11,926,018) $ (12,203,199) $(12,492,368) Transfer in from the General Fund $ 4,600,000 $ 4,600,000 $ 5,000,000 $ 12,500,000 $ 13,000,000 $ 12,000,000 $ 12,500,000 $ 12,500,000 $ 12,500,000 $ 12,500,000 Fire Fund Balance @ FY End (Fund 230)15,735,628$ 9,769,268$ 9,156,785$ 3,349,345$ (772,127)$ (154,945)$ 694,218$ 1,268,200$ 1,565,001$ 1,572,633$ 45Page 190 of 270 Staffing model changes required by Cal-Fire MOU 46 Current Level 2023-24 2024-25 FY 2025-26 72 Hour Staffing 66 Hour Staffing*56 Hour Staffing Captain 3 3 6 Engineer 5 5 6 Firefighter II 8 8 6 Firefighter II Medics 6 6 9 Total Station No. 33 22 22 27 Captain 1 1 3 Engineer 2 2 5 Engineer Medic 1 1 1 Firefighter II 2 2 1 Firefighter II Medics 4 4 5 Total Fire Station 67 10 10 15 Captain 1 1 3 Engineer*3 3 3 Firefighter II 2 2 0 Firefighter II Medics 8 8 9 Total Fire Station 71 14 14 15 Engineer*2 2 3 Firefighter II Medics 2 2 3 Total Medic Unit 55**4 4 6 Captain 0 0 4 Engineer 0 0 7 Firefighter II 0 0 2 Firefighter II Medics 0 0 7 Total Fire Station 102 0 0 20 Fixed Relief 5 5 0 Vacation Relief 6 6 0 66 Hr Relief 0 5 0 Total Station Relief 11 16 0 Total Personnel 61 66 83 **Located in Indian Wells and services Palm Desert ***Sales Tax Measure Approval Required Station No. 67 Station No. 71 Station No. 55** Station No. 102*** Station Relief *Conversion from FFII Paramedic to Engineer due to national paramedic shortage Position/Station Total Station No. 33 Page 191 of 270 Station 102 Response Area 47Page 192 of 270 Fire Station Assessments •Station #71 Renovation (2025/2026) Est. Cost $6.5M Funding Source $4.5M – Fire Fund (230) $2.0M – Bond Funds (451) •Station #33 Renovation and Remodel (2025/2026) Est. Cost $6M Funding Source $6M – Fire Fund (230) Additional funds are being reserved to facilitate the housing of the fire servicemen during construction. The exact details of which have not yet been worked out, but staff is working with the Chief to determine best course of action. 48Page 193 of 270 Aquatic Facility 49Page 194 of 270 Public WorksCommunity Services (Aquatic Center)Non-General Fund BudgetSignificant Changes and one-time budget requests: •Contracted Labor - Increase in minimum wage and programming $100,000 •Add Janitorial Services: $120,000 •Add Maintenance Services $50,000 •New marketing programs $100,000 •New Appliances and furnishings $30,000 50 FY 2024-25 Proposed Budget Aqua tic Facility Revenue Pool Fees 687,500 A n ticipated T-fer In from GF 2,937,500 Expenditures Contracted Labor 1,830,000 Professional Services 826,500 Other Operational Expenses 40,000 Supplies 220,000 Utilities 275,000 Captial Improvements 350,000 COGS 60,000 Budget Total 3,601,500 Surplus/Deficit 23,500 Prior Year Budget 3,640,250 Page 195 of 270 Library 51Page 196 of 270 Library Services FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions*0 0 17 17 10 Major Initiatives for FY 2024-25 •Open the Library on July 1, 2024 •Launch a "Back to School"Prog r am •Conduct Grand Opening event in September •Sign up 8,000 library cardholders by December 31, 2024 •Launch Winter Reading Program with 250-300 participants •Sign up 10,000 total library cardholders by June 30, 2025 Major Accomplishments for FY 2023-24 •Refresh of existing Library facility •Hiring of Library staff •Established community partnerships •Set vision and goals for Library services and programs 52*Library services will have Part-Time staff, so Full-Time position count includes 9 PT positions Page 197 of 270 Library Services 53 24/25 Positions FTE’s 17 # FT Vacant 1 # PT Vacant 9 Significant changes and one-time budget requests: •PY Budget was estimated for half a year of operations based on County level of service. •Library will employ PT employees, which are counted at 988 hours/year •Staff Development includes Outreach budget •Office Equipment includes acquisition of books as capital expense FY 2024-25 Proposed Budget Library Services Revenue Anticipated T-fer In from GF Property Tax 2,400,000 Expenditures Staff Development 28,000 Benefits 374,042 Special Programs 55,000 Rent 112,350 Other Operational Expenses 150,480 Professional Services 161,550 Salaries-FT 1,056,097 Salaries-PT 287,478 Supplies 4,100 Office Equipment 350,000 Total Budget 2,579,097 Potential Additional GF T-fer Needed (179,097) *Any balance available from PY Budget of $1.3M may be used to offset additional funding needs. Page 198 of 270 Economic Development 54Page 199 of 270 Economic Development Non-General Fund Budgets55 Significant changes and one-time budget requests: •The Econ Dev Fund is supported by city share of sales of SARDA properties and distinct requests for deposit from ED Reserve (if any allocated) •Approximately $490,900 for iHUB rent, utilities, management •Increase to Recycle Fund budget is for consulting services related to edible food recovery monitoring and additional SB 1383 compliance •Increase to AIPP Fund budget is for costs related to the 2025/2026 El Paseo Sculpture Exhibition and San Pablo Phase II roundabout sculpture FY 2024-25 Proposed Budget Econ Development Projects/Programs AIPP Recycle Revenue Revenue 141,243 546,065 811,900 Expenditures Rent 421,193 Professional Services 25,000 80,000 651,000 Repairs and Maintenance 84,000 140,000 Capital Improvements 820,000 Supplies 2,000 70,000 Utilities 153,600 Conferences and Seminars 8,500 20,000 Other Operational Expense 23,620 12,000 iHub 268,283 Transfer Out 100,000 Budget Total 952,076 1,174,120 753,000 Surplus/(Deficit)(810,833) (628,055) 58,900 Prior Year Budget 760,527 719,370 512,000 *Deficit to be covered by PY Fund Balance Page 200 of 270 Parkview Office Complex 56Page 201 of 270 Parkview Office Complex Non-General Fund Budgets57 FY 2024-25 Proposed Budget Parkview Office Complex Revenue Revenue 1,298,000 Expenditures Payroll Other Operational Expense 335,900 CAMS 431,500 Professional Services 288,400 Utilities 100,000 Repairs and Maintenance 70,000 Depreciation/Amortization 320,000 Tenant Improvements 130,000 Transfers Out 300,000 Budget Total 1,975,800 Surplus/(Deficit)(677,800) Prior Year Budget 1,863,300 Significant changes and one-time budget requests: •Operations budget includes costs for TI’s which may be reimbursed by tenant. Page 202 of 270 Affordable Housing 58Page 203 of 270 Housing Authority FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions 3 3 2 3 0 59 Major Initiatives for FY 2024-25 •Complete Merle Self-Help Project construction. •Property disposition/development of Arc Village,Sagecrest Development, Portola Palms Mobile Home Park Lots, and Portola Duplex Projects. Complete financial feasibility analysis for proposed development projects and related approvals,documents, etc. •Jointly with Capital Project Department complete seventeen (17) capital improvement projects at various Housing Authority owned rental properties, refer to Housing CIP List. •Continue interior unit renovations as needed and feasible, ~10 units •Review and update Housing Programs policies and procedures. •Initiate Rent Review Ordinance update. Cost Containment Measures •Seek and/or Implement platforms for various efficiency purposes; state required reporting, compliance review, property management expense/replacement tracking, tenant communication at all properties. •Achieve economies of scale in Services, Operations and Improvement projects by combining multiple solicitations and contracting where possible jointly with other City contracts. Page 204 of 270 Housing Authority Admin, Properties, and Programs •Operation and program costs are intended to be self-sustaining and covered by positive NOI from rents Non-General Fund Budget60Significant changes and one-time budget requests: •Expenditures of capital improvement projects. •Anticipated professional services for feasibility and condition studies to be conducted. •Insurance Premium for the Properties 24/25 Positions FTE’s 3 # Vacant 0 FY 2024-25 Proposed Budget Housing Admin HA Admin Apartment Ops HAF Revenue Revenue 493,772 70,600 9,663,031 280,600 Expenditures Salaries 348,942 5,000 Benefits 138,330 Advertising 34,526 Insurance 671,000 Legal Advertising 3,000 1,500 Other Operational Expense 5,900 150 322,524 2,150 Professional Service 60,000 4,761,422 155,000 Repairs and Maint 1,944,960 10,000 Utilities 1,328,667 Inter-Fund Transfer 493,772 Capital Projects 600 2,953,759 Acquisition Rehab & Resale 375,000 Homebuyer Assistance 250,000 Home Improvement Program 50,000 Budget Total 493,772 4,186,681 8,392,099 843,650 Surplus/(Deficit)- (4,116,081) 1,270,932 (563,050) Prior Year Budget 504,922 3,901,681 7,872,246 675,000 Page 205 of 270 61 Homebuyer Assistance Acquisition, Rehabilitation & Resale Home Improvement Program Developer Subsidies $250,000 $375,000 $50,000 Based on Analysis of Project Annual Program Annual Program Annual Program One-time Loan, while HAF Funds Last Provides loans to Income Qualified Households to assist with purchasing SFH in PD Communities Secures homes within PD and provides opportunities for Income Qualified Households to assist with affordability of home. Provides Emergency Grants to Very Loe and Low-Income Qualified Households for HVAC, roof or plumbing leaks, and other H&S related repairs Provides loans to developers to construct new affordable rental housing for low-income qualified households Desert Rose, Falcon Crest, Building Horizons, CVHC, PPMHP & Habitat for Humanity City-Wide City-Wide Palm Villas at Millenium, Crossings at Palm Desert, Vitalia, Arc Village, Sagecrest II, 170-Acre property, Alessandro HAF, BEGIN, Hsg MitRe-Use of Loan Payments HAF, BEGIN, Hsg MitgRe-Use of Loan Payments HAFRe-Use of Loan Payments Housing Asset FundDissolution Requirements *There is no on-going dedicated revenue source for any of these programs following the dissolution of RDA’s. Housing Authority Programs Available to Residents Page 206 of 270 Housing Authority Cash Snapshot – Owned Rental Unit Improvement Funds 62An on-going CIP Funding Plan will need to be determined as NOI is not sufficient to cover anticipated needs. Housing Authority Financial Forecast FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Est. Rental Income 9,068,266$ 9,663,031$ 9,952,922$ 10,251,510$ 10,559,055$ Est. Apt Comp Ops 7,372,246$ 8,352,098$ 8,769,703$ 9,208,188$ 9,668,597$ Revenue over (under) expenditures 1,696,020$ 1,310,933$ 1,183,219$ 1,043,322$ 890,457$ Annual Administrative Costs 1,443,431 1,247,922 1,285,360 1,323,920 1,363,638 Est. Fund Balance 20,962,524$ 14,918,292$ 12,159,451$ 3,586,201$ (6,519,900)$ Anticipated CIP (from Reserve) Candlewood ADA, Interior, Pool Room and Entrance 1,000,000 273,000 Carlos Ortega Villas Retaining Wall Structural Repair 150,000 Catalina Gardens Roof Replacement 500,000 Laguna Palms Plumbing and Pool Imps 35,000 Las Serenas Parking, Pool and Deck, and Sidewalk Imps 493,117 60,000 Neighbors Gardens Entrance, Fire Protection, and Roof Imps 192,150 435,000 One Quail Parking, Boiler, Catch Basins, Hallways, Ceiling and Tile Replacement 4,171,976 200,000 Pueblos Roofs, Decks, Pool and Equipment Replacement 32,300 Sagecrest ADA and Elevator Imps 123,400 Santa Rosa Roof & Exterior Building Imps 255,000 Taos Palms Parking Lot, Fencing and ADA Improvements 250,000 93,000 Professional Consultant Services (i.e., Engineering, Architech, etc.)500,000 5-Year CIP per Assessment Plan (All Properties)8,292,651 9,632,921 7,503,334 Est. Fund Balance 14,855,281 12,261,592 3,866,800 (6,046,720) (14,023,234) Page 207 of 270 Housing Asset Fund Cash Snapshot – Developer/Homeowner Unit Funding 64 **Any year with positive FB may be used to offset CIP Costs to HA properties and reduce potential transfer from GF. Housing Asset Fund Financial Forecast FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 SFH Sales/Loan Payoff's plus Interest 1,329,279$ 1,262,815$ 962,815$ 1,262,815$ 1,000,700$ Developer Loan Interest Payments*-$ 209,138$ 276,688$ 363,688$ 363,688$ Estimated Admin Expenditures (157,444)$ (162,167)$ (167,032)$ (172,043)$ (177,205)$ Revenue over (under) expenditures 1,486,723$ 1,634,120$ 1,406,536$ 1,798,546$ 1,541,592$ 37,890,813 Annual Loan Program Costs (ARR/HBA/HIP)110,000 675,000 695,250 716,108 737,591 Est. Fund Balance 32,117,515$ 33,076,635$ 8,732,921$ 1,115,360$ 1,919,362$ Anticipated Loans (from Fund Balance) Vitalia Development UHC Development Palm Communities (6,755,000) Sagecrest II Development Agreement (7,000,000) PPMHP Lot Development Agreement (300,000) ARC Village Development Agreement (1,500,000) 170AC Development Agreement (7,000,000) Alessandro Development (2,500,000) Affordable Housing Development (8,700,000) Est. Fund Balance 32,117,515 8,021,635 32,921 1,115,360 1,919,362 Page 208 of 270 Questions? 65Page 209 of 270 Next Meeting May 7, 2024 10:00 a.m. 66Page 210 of 270 Day 2: General Fund Operations 67Page 211 of 270 Day 2 Objectives and Key Budget Dates Agenda for May 7, 2024 •Follow-Up Items from Day 1 •2024/25 Organizational Framework •2024/25 General Fund Operations Budgets City Manager’s Office Budgets Economic Development Budgets Finance Budgets Capital Projects Ops Budget 5-Year CIP Plan Summary  Capital Projects Priorities  Public Works Facility Priorities Development Services Ops Budgets Public Works Ops Budgets •Closing Remarks and Requests Upcoming Key Budget Dates: June 15, 2024 Public Hearing Notice Published June 27, 2024 @ 4:00 PM Public Hearing on Proposed Budget and CIP July 1, 2024 – June 30, 2025 Implementation of Financial Plan 68Page 212 of 270 69 This Photo by Unknown Author is licensed under CC BY Organizational Framework and Department Updates Page 213 of 270 Organization Chart City Manager ACM Capital Projects Library Services Public Safety Police Fire Homelessness Services Emergency Services Public Works Community Services Facilities Parks / Landscape Streets Traffic Development Services Building & Safety Code Compliance Permit Center CMO City Clerk HR/Risk Engineering Economic Development Public Affairs Waste & Recycling Special Events Public Art Finance Accounting & Budgeting Purchasing Desert Willow Information Technology Housing 70Reorganization of the Divisions/Departments has been designed to deliver on Council’s goals and community points of emphasis Page 214 of 270 Full-Time Employees (FTEs) by Division FY 2022-23 FY 2023-24 FY 2024-25** City Manager*17 6 10 Capital Projects*0 10 8 City Clerk 7 7 7 Development Services 32 28 28 Economic Development*4 17 14 Finance*17 22 25 Human Resources 3 4 4 Library Services**0 0 17 Public Works*39 34 36 Totals 119 128 149 *Divisions within Departments relocated during reorganization in FY 2022/23 **FY 2024/25 Includes addition of 17 Library FTE’s and 5 other vacancies that may or may not be filled depending on need. 71Page 215 of 270 72 2024/2025 Out of State Travel Department Organization Destination Attendee Estimated Costs City Council Int’l Council of Shopping Centers Las Vegas, NV Councilmembers (3)$5,500 Human Resources Specialist Human Resources Analyst ALA LibLearnX Conference Jan. 2025 Phoenix, AZ Library Staff (2)$3,500 ALA LibLearnX Conference Jan. 2025 Philadelphia, PA Library Staff (2)$5,000 Int’l City Management Assoc Pittsburg, PA OR OR American Planning Assoc Denver, CO Int’l Conference of Shopping Centers Las Vegas, NV Director of Development Svc $2,750 ICC Certification Training Las Vegas, NV Chief Building Official $2,000 Director or Deputy Director of Econ Development Int’l Council of Shopping Centers Deputy Director of Econ Development Educational Seminar for Tourism (ESTO)Columbus, OH Public Affairs Manager $2,800 CODA summit Cincinnati, OH Management Analyst $2,500 SWANA Wastecon Grapevine, TX Management Analyst $2,500 Director of Finance or $2,500 Deputy Director (2) International City Managers Assno Pittsburgh, PA Director of Finance $2,500 Laserfiche national conference Las Vegas, NV IT Systems Administrator (2)$3,600 Director of CIP Project Manager Project Manager (3) Sr. Maint Worker (2) Comm Services Manager Concrete World Las Vegas, NV Maintenance Worker I/II (3)$10,000 Director or Deputy Director Sr Traffic Signal Specialist Traffic Specialist OpenGov Transform Conference Arlington, TX Sr. Management Analyst Management Analyst $7,000 International City Managers Assoc Pittsburgh, PA City Manager and Assistant City Manager $5,000 Virginia Institute of Government (LEAD)Richmond, VA Management (up to 4)$32,000 NeoGov Ignite Conference Las Vegas, NV $4,000 Development Services Director of Development Svc $2,500 International City Managers Assn Pittsburgh, PA $2,500 Las Vegas, NV Director of Economic Development $2,750 Capital Improvements American Public Works Assoc Atlanta, GA $7,000 Int’l Economic Development Council Denver, CO $3,300 Economic Development City Manager Finance $2,500 $21,000 Public Works American Public Works Assoc Atlanta, GA International City Managers Assoc Pittsburgh, PA $2,500 IMSA Forum & Expo Irving, TX $7,000 Government Finance Officers Assoc Chicago, IL Page 216 of 270 City Manager’s Office 73 This Photo by Unknown Author is licensed under CC BY-SA Page 217 of 270 City Manager’s Office City Administration FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions 4 4 6 7 0 Major Initiatives for FY 2024-25 Citywide operations and supporting Council goals Support and manage the review and analysis of programs, projects, and service delivery methods to promote innovation Continue to develop organizational culture, team building,and define core values Homelessness Programs City Council Goal tracking and reporting Cost Containment Measures Identify grant opportunities Process improvement 74Page 218 of 270 City Manager’s OfficeCity Administration 75 Significant changes and one-time budget requests: •Homelessness expenditures are reimbursed by state Permanent Local Housing Allocation (PLHA) funding. •Addition of in-house City Engineer to offset professional other costs •Engineering Contracted Staff •Addition of Management Aide, previously in Permit Center 24/25 Positions FTE’s 7 # Vacant 0 FY 2024-25 Proposed Budget City Manager Community Safety Homelessness Services Legislative Advocacy Benefits 310,987 - Capital - Contributions Homeless Outreach -100,000 Other Operational Expe 23,400 38,100 3,000 Profes sional Services 730,000 65,000 40,845 Salaries 990,258 - Staff Development 22,000 18,000 Supplies 400 10,000 - Grand Total 2,077,045 131,100 103,000 40,845 Prior Year Total 1,371,083 135,000 353,000 40,845 Page 219 of 270 City Manager’s Office Human Resources/Risk Management FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions 4 4 4 4 0 Major Initiatives for 2024-25 Continue professional development for employees, including Palm Desert University (PDU) I, PDU II, Supervisor Academy, Virginia Leadership Institute (LEAD), Key Performance Indicators (KPIs), and continuous improvement. Improve the employee experience through orientation and mentor programs, appreciation events, professional development, and policy development. Develop robust risk program, including educating staff, providing guidelines and tools, and being involved in project discussion. Review and update personnel policies and procedures. Cost Containment Measures Decreasing liability by increasing professional development Proactive approach to risk management to reduce claims. 76Page 220 of 270 City Manager’s OfficeHuman Resources/Risk Management 77 24/25 Positions FTE’s 4 # Vacant 0 Significant changes and one-time budget requests: •Supplies (City apparel for City programs, new employee supplies for additional employees, orientation program) •Professional Services (executive recruiter, consulting services,deferred compensation fees) •Employee Recognition (awards, events, networking) •Citywide Training (internal professional development, leadership institute, specialized training) FY 2024-25 Proposed Budget Human Resources Advertising 1,000 Benefits 218,275 Committee - Emergency Planning 10,000 Other Operational Expenses 12,810 Professional Services 200,000 Salaries 496,093 Staff Development 162,000 Supplies 17,300 Grand Total 1,117,478 Prior Year Budget 914,392 Page 221 of 270 City Clerk City Clerk, City Council, Elections FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions 7 6 7 7 0 Major Initiatives for FY 2024-25 Facilitate the November 5, 2024, General Municipal Election. Coordinate the new Councilmember Orientation following the election. Transition all Board, Commission, Committee, and Task Force agendas, minutes, and videos to the City's new Agenda Management Platform. Implementation of the Riverside County Electronic Recording System to allow for the remote recordation of official records . Update to the City's Conflict of Interest Code. Launch a pilot p rogram allowing electronic filing of campaign disclosure documents. Cost Containment Measures Significant technological improvements have enabled the City Clerk's Office to streamline processes without adding additional staff . 78Page 222 of 270 City Clerk City Clerk, City Council, Elections Significant changes and one-time budget requests: •Elections contains one-time budget for 2024 Election/Ballot Measure 79 24/25 Positions FTE’s 7 # Vacant 0 FY 2024-25 Proposed Budget City Council City Clerk Elections Benefits 137,358 310,087 Com mittee 12,000 Contributions 2,000 Legal Advertising 50,000 5,000 Other Operational Expe 11,750 19,880 Professional Services 11,000 20,000 157,500 Repair and Maint - 1,000 Salaries 148,293 761,298 Special Events 2,000 Staff Development 34,000 12,600 2,000 Supplies 6,000 4,000 500 Grand Total 350,401 1,192,865 165,000 Prior Year Budget 310,856 1,098,834 317,500 Page 223 of 270 City Manager’s OfficeEngineering FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions 0 0 0 4 1 Major Initiatives for FY 2024-25 Training new staff and finalize process mapping and the creating of staff guides/procedures and update all applications/checklists. Cost Containment Measures Hired in-house staff and reduced outside consultants to offset cost. Developing baseline data and metrics to improve the review processing times. 80Page 224 of 270 City Manager’s Office Engineering 24/25 Positions FTE’s 4 # Vacant 1 81 Significant changes and one-time budget requests: •This is a new division •Staffing costs are offset by reductions to professional service costs for engineering from PY FY 2024-25 Proposed Budget Engineering Benefits 198,232 Other Operational Expenses 10,000 Salaries 602,802 Staff Development 10,400 Supplies 1,500 Gra nd Total 822,934 Prior Year Budget - Page 225 of 270 Law Enforcement Budget Enhancing Service Levels at Minimal Cost Major Initiatives for FY 2024-25 Evaluate results of Sales Tax Measure for added sworn officers 24 hours of service per day (Two Deputies) (Currently: 144 hours per day) Additional Motor Officer Traffic enforcement More frequent DUI checkpoints Deployment of Sher iff regional traffic enforcement team (VMET) Greater coordination with Street Racing Team Cost Containment Measures Use of technology to quicken the closure of cases Evaluating cost recovery charges (i.e. Vehicle Impound fees and DUI-VICR) 82Page 226 of 270 Law Enforcement Police Services Non-General Fund Budget Non-General Fund BudgetSignificant changes and one-time budget requests: •Increase to police services costs at 4% FY 2024-25 Proposed Budget Police Services Police Service and Dedicated Teams 20,498,528 Police Overtime 768,750 Professional Services 371,424 ALPR 335,000 Contingency 140,000 Repair and Maint Fleet 96,200 Other Operational Expenses 75,000 Grand Total 22,284,902 Prior Year Total 21,519,523 83Page 227 of 270 Current Staff Counts Positions Palm Desert Patrol Deputies/Corporals (FTE)27.90 Special Enforcement Team (SET)3.00 Business District Team (BDT)4.00 COVE Commercial Traffic Enforcement 1.00 Motor Team 4.00 Burglary Suppression Team 2.00 School Resource Officer 1.00 CVVCGTF Deputy 1.00 CVNTF Deputy 1.00 Total Sworn Patrol & Special Teams 44.90 Captain 1.00 Lieutenant 1.00 Motor Sergeant 1.00 BDT/SET Sergeant 1.00 Rate Supported Lieutenants (FTE)1.54 Rate Supported Sergeants (FTE)5.68 Rate Supported Investigators (FTE)3.89 Total Sworn Management/Rate Support 15.11 Community Service Officer II (CSO)11.00 Rate Supported CSOs (FTE)1.99 Rate Supported Sheriff's Service Officer (FTE)1.07 Rate Supported Accounting Staff (FTE)1.86 Rate Supported Office Staff (FTE)3.74 Total Classified Support 19.66 Total Sworn Positions 60.01 Total Contract Positions 79.67 Total Sworn Positions p/ 1,000 Residents 1.1 84Page 228 of 270 85Page 229 of 270 Actuals and Five -Year ProjectionsHistorical Costs – Future Estimates Police Services FY 2019/2020 FY 2020/2021 FY 2021/2022 FY 2022/2023 FY 2023/2024 FY 2024-2025 Contracted Police Service Costs $20,561,620 $18,412,580 $19,179,539 $20,192,411 $21,103,323 $21,638,702 Contingency Fund $11,734 $30,068 $41,430 $64,826 $90,000 $140,000 Automotive $19,403 $17,019 $22,283 $26,119 $34,200 $19,200 R/M -Motor Vehicle $43,473 $40,609 $30,060 $59,272 $77,000 $77,000 Other (Blood/Alcohol Testing, Exams,etc.)$52,336 $61,578 $49,224 $58,947 $80,000 $75,000 ALPR (Automated License Plate Readers)$- $- $- $- $255,000 $335,000 Total Expenditures:$20,688,566 $18,561,854 $19,322,536 $20,401,575 $21,639,523 $22,284,902 Police Services -Grant Funded FY 2019/2020 FY 2020/2021 FY 2021/2022 FY 2022/2023 FY 2023/2024 FY 2024-2025 Police Services-COPS AB3229 $66,372 $134,814 $53,024 $382,311 $142,125 $35,000 Total Expenditures:$66,372 $134,814 $53,024 $382,311 $142,125 $35,000 Police Fund Revenues: COPS Funding AB3229 $66,372 $134,814 $53,024 $382,311 $200,000 $177,000 Total Revenue:$66,372 $134,814 $53,024 $382,311 $200,000 $177,000 2025-26 Est 2026-27 2027-28 2028-29 2029-30 No Changes in No. of Officers $23,399,147 $24,101,122 $24,824,155 $25,568,880 $26,335,946 With 3 Additional Patrol $24,764,147 $26,002,354 $27,302,472 $28,667,596 $30,100,976 86Page 230 of 270 Economic Development 87 This Photo by Unknown Author is licensed under CC BY-SA Page 231 of 270 Economic Development FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions 10 4 5 8 0 Major Initiatives for FY 2024-25 Redevelopment of Mall Site CSUSB-PD / Priority One Annexation Study for North of I-10 Broadband Masterplan Follow-up North Sphere Planning Initiatives Business Engagement,Recruitment, and Development (Brokers Report,iHUB and Retail Coach) Property Dispositions/Surplus Land (Wallaroo, Desert Willow, Alessandro) Real Estate Management and Leases Restoration of aging artworks Community engagement through public art Continue implementation of SB 1383, i.e. edible food recovery programs, compost and paper procurement, recordkeeping, public outreach, enforcement, etc. Oversee implementation of Environmental Initiatives Plan and Climate Action Plan Cost Containment Measures Contract Services (El Paseo, Marketing, Events, Business Recruitment) Utilize grants funds for recycling projects and programs 88Page 232 of 270 Economic Development Including Special Programs Non-General Fund Budget89 24/25 Positions FTE’s 8 # Vacant 0 Significant changes and one-time budget requests: •Professional Services: •Financial/Development/Recruitment Consultants •SLA related services •Climate Action Plan •Prior year decrease related to decrease in Professional Service budget related to mall consultation services FY 2024-25 Proposed Budget Community Promotions Economic Development Advertising 7,000 Benefits 360,951 Committee 5,000 Contributions - Legal Advertising - Other Operational Expenses 233,720 71,000 Professional Services 375,000 Salaries - 923,483 Special Events 324,000 Staff Development 29,500 Supplies 5,000 Grand Total 557,720 1,776,934 Prior Year Total 504,700 1,848,981 Page 233 of 270 Proposed Community Promotions City Produced Events City Sponsored Events budgeted in Contributions 90 Event 2023-24 Request 2023-24 Actual 2024-25 Request Comment Independence Day Celebration $ 80,000 $ 83,753 $130,000 Increased to include fire permits, fencing, and staff overtime. Fall & Spring Concerts $ 90,000 $ 37,926 $120,000 Increased as spring & fall concert series will both have five concerts. Veterans Day Celebration $ 11,000 $ 6,605 $9,000 Golf Cart Parade Float $ 15,000 $ 11,344 $10,000 Celebrate the Season Event with The Gardens on El Paseo $10,000 Proposed new event. Public Safety Services for Various Events $30,000 Independence Day Celebration, Golf Cart Parade, etc. (previously paid from Police Budget). Miscellaneous Events $ 12,500 $15,000 El Paseo Sculpture Exhibition Dedication, SESAC (music licensing), etc. Party in the Park - 50th Anniversary Event $ 350,000 - $ 558,500 $ 139,628 $324,000 Page 234 of 270 Economic Development Public Affairs FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions 5 5 5 6 0 Major Initiatives for FY 2024-25 Increase the City’s ability to reach residents directly by growing email lists and social media audiences. Support City Departments with Community Engagement needs. Continue to evolve the Tourism Marketing campaign to support TOT. Continue the Hotel Co-op program to support off-season occupancy. Enhance website accessibility and efficiency. Work with the Palm Desert Library to market new services and programs. Support the Palm Desert Aquatic Center with new marketing initiatives. Cost Containment Measures Collaborated with community partners to maximize advertising dollars and opportunities. Reallocated resources to achieve goals more efficiently.91Page 235 of 270 Economic DevelopmentPublic Affairs 92 24/25 Positions FTE’s 6 # Vacant 0 Significant changes and one-time budget requests: •Professional Services •Creative Agency fees •Translation services •Civic Engagement •Rise in postage costs for BrightSide •Transfer of Management Analyst from other Economic Development division Page 236 of 270 Finance Department 93 This Photo by Unknown Author is licensed under CC BY-SA Page 237 of 270 Finance Accounting, Budget, and Purchasing FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions 16 17 17 15 0 Major Initiatives for FY 2024-25 ERP System Implementation Continued Policy Refinement for Effectiveness, Efficiency and Best Practices Update Reserve Study Continued Exploration of Alternative Revenue Sources Developer Impact Fee Review/Study Development of a Purchasing Manual to include updates to all internal policiesand procedures to meet best practices. Continued City-Wide Finance Related Staff Development Cost Containment Measures KPI Development, Measurement, and Continued Process Improvement Continued cross training of all city staff 94Page 238 of 270 Finance Accounting, Budget, and Purchasing Significant Changes and one-time Budget Requests: •General Services contains one-time budgets for Contingency Costs related to City Council Goals and Increased CalPERS Payment •Contributions contains Council Member Local Events @ $2,500/Council member; Increase PSDRCVB Funding and Living Desert 95 24/25 Positions FTE’s 15 # Vacant 0 FY 2024-25 Proposed Budget Finance General Services Independent Audit Contributions Benefits 615,131 3,625,375 City Council Goals 500,000 Contributions Other Agencies 70,445 Schools 59,555 Artist Council 40,000 Council Tix 12,500 YMCA 56,000 Afterschool Programs 150,000 Living Desert 250,000 Joslyn Senior Center 247,025 Equipment 50,000 PSDRCVB Funding 23,830 469,000 Professional Services 101,400 597,500 100,000 Repair and Maint Salaries 1,670,677 - Other Operational Expense 233,000 City Sponsored Events 528,500 Staff Development 22,500 - Supplies 2,750 12,000 Grand Total 2,436,288 5,017,875 100,000 1,883,025 Prior Year Total 2,443,261 5,791,317 90,000 1,536,721 Page 239 of 270 Contributions - Defined 96 Outside Agency Funding - Designed to support charitiesthat further Palm DesertPrograms and Services, mostly fornon-profits, schools, andcommunity-based organizations. - Applications can be submittedonline for FY 2024/2025 fundingthrough April 30, 2024. -Applications are reviewed byCity’s Outside Agency FundingProgram Committee on May 30,2024. -City Council reviews therecommendations presented bythe Outside Agency FundingProgram committee and approvesselected applicants for funding inthe upcoming fiscal year on June27, 2024. Proposed funding is $130,000 Community Event Sponsorships -Funding to support events thatencourage civic engagement,celebrate cultural diversity,stimulate tourism, drive economicvitality, and uphold public healthand sustainability. -Applications can be submittedonline for FY 2024/2025 fundingthrough April 30, 2024. -Applications are reviewed byCity’s Community SponsorshipSubcommittee on May 30, 2024. -City Council reviews therecommendations presented bythe Community SponsorshipSubcommittee and approvesselected applicants for funding inthe upcoming fiscal year on June27, 2024. Proposed funding is $180,000 Table Sponsorships -Funding for tickets and tables atnon-profit and community eventssuch as galas, luncheons, etc. -Staff suggests City Councilapprove a specific dollar amountfor funding of table sponsorshipsin FY 2024/2025. -Table sponsorships do notrequire an application andapprovals are made on a case-by-case basis by the Mayor, MayorTem, and City Managerthroughout the FY. - A list of previous FY tablesponsorships will be provided forreference during consideration. Proposed funding is $30,000. Page 240 of 270 City Sponsored Events97 Event 23/24 Request 23/24 Actual 24/25 Request Comment 7th Regiment 29 Palms Marine Corp Program $ 5,000 $ 5,000 $5,000 Fashion Week El Paseo $ 200,000 $ 200,000 $200,000 Council approved 3-Yr agreement through 7/1/26 Palm Desert Food & Wine $ 100,000 $ 100,000 $100,000 Council approved 3-Yr agreement through 7/1/26 Restaurant Week $ 5,000 $ 5,000 $5,000 Modernism Week $ 5,000 $ 5,000 $5,000 Palm Desert's Student Art and Essay Contest $ 2,000 $ 2,000 $3,500 Awards for students and teachers Community Event Sponsorships $ 227,196 $ 201,446 $180,000 Exact amount to be determined once applications are reviewed and recommendations are made. Table Sponsorships $ 25,700 $ 23,100 $30,000 $2,600 remaining for current FY $ 569,896.00 $ 541,546 $528,500 Contributions - Events Page 241 of 270 Finance Department Information Technology FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions 5 5 5 7 0 Major Initiatives for FY 2024-25 Complete implementation of Clariti Land Management System Begin implementation of new Finance ERP system Phone system replacement Cost Containment Measures Continue to provide departments access and information to currently owned software packages and their capabilities to determine if their needs can be met prior to outsourcing. 98Page 242 of 270 Finance Department Information Technology Significant changes and one-time budget requests: •Software licensing cost for Clariti is an increase of $354,154 over PY. •Additional software licenses purchased for new staff positions. •Software licensing costs will continue to rise as systems are upgraded – moder n “software as a service” or cloud-based applications are moving IT costs from Capital to Operational expenses. •Two additional IT staff members added to team to support Library Services, the implementation and upkeep of Enterprise Applications,and multiple department IT needs. 99 24/25 Positions FTE’s 7 # Vacant 0 FY 2024-25 Proposed Budget Information Technology Benefits 331,239 Equipment 69,000 Ot her Operational Expense 251,300 Professional Services 173,500 Repair and Maintenance 40,000 Salaries 898,183 Software Licenses 1,693,154 Staff Development 16,050 Supplies 26,000 Grand Total 3,498,426 Prior Year Total 2,356,529 Page 243 of 270 Other – By Category 100 *Increase to interfund transfers primarily due to inclusion of New Library Services and increases to costs at Aquatic Facility and Fire Services. •Aquatic Facility Transfer increased $500,000 to offset increased costs related to management agreement unsupported by revenue •Fire Fund Transfer increased $400,000 to offset increased cost associated with Cal Fire MOU reducing max hours from 72 to 66 •Library Services Transfer of $2.4M is supported by est. increase to property tax resulting from removal from County Library System •LLD Transfer increased $23,000 based on actual increased costs in current FY. Fy 2024-25 Proposed Budget City Attorney Insurance Interfund Transfers Legal Special Services Unemployment Insurance Other Benefits 10,000 Other Operational Expenses 1,249,623 Professional Services 317,520 5,000 353,590 Transfers Out 11,990,324 Grand Total 317,520 1,254,623 11,990,324 353,590 10,000 PY 2023-24 Total 313,461 1,149,000 8,906,074 318,341 10,000 PY 2022-23 Total 304,337 926,000 8,106,823 301,875 10,000 FY 2024-25 Breakdown FY 2023-24 Breakdown FY 2022-23 Breakdown Library Services Transfer 2,400,000 - - Fire Fund Shortage 5,000,000 4,600,000 4,600,000 Aquatic Center Shortage 2,937,500 2,976,250 1,805,294 Compensation Benefits 515,000 250,000 280,000 Retiree Stipend 979,824 744,824 26,529 Contribution to Capital Proj - 200,000 400,000 Equipment Replacement - - 860,000 Landscape and Lighting Districts 158,000 135,000 135,000 11,990,324 8,906,074 8,106,823 Page 244 of 270 Capital Projects 101 This Photo by Unknown Author is licensed under CC BY-SA Page 245 of 270 Five -Year CIP by Funding Source 102Page 246 of 270 Capital Projects Capital Improvement Projects FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions 0 0 10 8 0 Major Initiatives for FY 2024-25 •Implement certified project management training for select department staff, to continue to ensure the most effective delivery of capital projects •Continue to strategically utilize contract services in such fields as design and engineering, to gain efficiencies in the management and delivery of capital projects •Continue public engagement efforts to gather valuable feedback and input from the community, in the planning and execution of capital projects Cost Containment Measures •Leveraging grant and non-General Fund sources (e.g., Measure A, Gas Tax, Highway Safety Improvement Program, Active Transportation Program) 103Page 247 of 270 Capital Projects Capital Improvement Projects 24/25 Positions FTE’s 8 # Vacant 0 FY 2024-25 Proposed Budget Capital Projects Benefits 436,493 Other Operational Expenses 17,500 Professional Services 50,000 Salaries 1,066,539 Staff Development 17,600 Supplies 5,500 Grand Total 1,593,632 Prior Year Budget 1,761,809 104 Significant changes and one-time budget requests: •Salaries - Decrease in staffing $150,000 Page 248 of 270 2024/25 Capital Projects Priority List Project Name Expended to Date FY 2023/24 FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 Grants New Library Facility -800,000 3,200,000 16,000,000 -- Walk and Roll PD 225,000 1,919,425 2,500,000 --- Possible ATP related grant funding Stormwater Infrastructure Assessment --3,360,000 2,680,000 2,680,000 2,745,000 Mountain View Retention Basin Construction --1,250,000 --- Street Resurfacing Program (El Paseo, Annual Slurry, etc.)3,500,000 5,461,855 8,000,000 8,000,000 5,000,000 4,000,000 Fire Station 102 255,000 12,000,000 8,000,000 -- Fire Station 33 (Remodel)305,000 165,000 500,000 6,000,000 -- Fire Station 71 (Rebuild)160,000 130,000 450,000 6,500,000 -- TOTAL 4,445,000 8,476,280 31,260,000 47,180,000 7,680,000 6,745,000 105Page 249 of 270 Development Services 106Page 250 of 270 Development ServicesPlanning FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions 9 9 11 10 0 Major Initiatives for FY 2024-25 Assist with the future land use planning/specific plan for the Shops at Palm Desert Site (Mall Site) Adoption of the Downtown Residential and Mixed-Use Objective Design Standards Adoption of the University Neighborhood Specific Plan Update Update Zoning Code - Create a Unified Development Code Update General Plan Mobility/Circulation Element General Plan clean-up Cultural Resource and Preservation Committee workplan Update web page and expand GIS capabilities to provide customers access to information to potentially reduce the customer wait times, phone calls, etc. Implement Housing Element initiatives, including AB 2234 Housing & Mixed-Use Post Entitlement “Streamlined” Review Cost Containment Measures Cross Training across all divisions Continue with service delivery philosophy to “continuous process improvement,” enhancing the customer experience and creating a “One‐Stop‐Shop” mission to meet the customer’s needs in one visit. Developing baseline data and metrics to improve the development review processing times.107Page 251 of 270 Development Services Planning/Community Development Significant changes and one-time requests: •Professional Service – One Time Requests: •CEQA Consultant:$100,000 •General Plan clean-up:$500,000 •CPRC Workplan:$ 50,000 24/25 Positions FTE’s 10 # Vacant 0 108 FY 2024-25 Proposed Budget Planning & Community Development Benefits 393,121 Committee 13,500 Other Operational Expenses 50,500 Professional Services 661,000 Salaries 1,162,481 Staff Development 29,650 Supplies 3,000 Grand Total 2,313,252 Prior Year Total 2,693,078 Page 252 of 270 Development ServicesBuilding & Safety, Code Compliance FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions 14 15 15 12 0 Major Initiatives for FY 2024-25 Solar Streamline Initiative Expand Virtual Inspection Streamline and simplify online plan review and permitting. Consolidate Commercial Business License Inspections for better efficiency. Ability to schedule inspections online and improve management of inspections to give better lead times to customers. Commercial landscape inventory (GIS-based), enforcement, and education. Assist with enforcement of various State mandates (i.e. waste hauling, composting, etc.) Promote Animal Services Reimbursements Cost Containment Measures Cross Training across all Divisions Continue with service delivery philosophy to “continuous process improvement,” enhancing the customer experience and creating a “One‐Stop‐Shop” mission to meet the customer’s needs in one visit. Developing baseline data and metrics to improve the review processing times and inspections 109Page 253 of 270 Development Services Building & Safety Significant changes and one-time requests: •Professional Services •Supplemental Staffing - Building plan check & inspections $300,000 24/25 Positions FTE’s 6 # Vacant 0 FY 2024-25 Proposed Budget Building & Safety Benefits 253,213 Emp loyee Safety 3,000 Equipment 3,500 Other Operational Expenses 28,700 Professional Services 300,000 Salaries 707,528 Staff Development 23,000 Supplies 2,500 Grand Total 1,321,441 Prior Year Budget 1,505,143 110Page 254 of 270 Development Services Code Compliance 24/25 Positions FTE’s 6 # Vacant 0 111 Significant changes and one-time requests: •Professional Services •Deckard STR Software: $69,400 •Shopping Cart Retrieval: $12,000 •Hearing Examiner: $10,000 •Data Ticket: $7,500 FY 2024-25 Proposed Budget Code Enforcement Animal Regulation Benefits 235,516 Employee Safety 2,500 Equipment 2,000 Other Operational Expenses 25,000 Professional Services 113,900 400,000 Adoption/Microchipping 10,000 Salaries 543,578 Staff Development 16,500 Supplies 2,500 Grand Total 941,494 410,000 Prior Year Budget 847,877 362,000 Page 255 of 270 Development ServicesDevelopment Services Permit Center FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions 5 5 4 6 0 Major Initiatives for FY 2024-25 Complete all process mapping and the creating of staff guides/procedures and update all applications/checklists to ensure a smooth transition for upgrading the permitting software to increase efficiencies and usability for customers and staff. Implementation of Clariti and complete future enhancements to the Land Management System to gain efficiencies and standardize work Expand GIS capabilities to link with permitting software to provide customers access to infor mation to potentially reduce the customer wait time to access information. Cost Containment Measures Cross Training across all Divisions. Continue with service delivery philosophy to “continuous process improvement,” enhancing the customer experience and creating a “One‐Stop‐Shop” mission to meet the customer’s needs in one visit. Developing baseline data and metrics to improve the review processing times. 112Page 256 of 270 Development Services Development Services Permit Center 24/25 Positions FTE’s 6 # Vacant 0 113 Significant changes and one-time requests: •Professional Services •Holistic Supplemental Staffing: $75,000 •SolarAPP Grant Advance Funding: $60,000 FY 2024-25 Proposed Budget Permit Center Benefits 219,650 Other Operational Expenses 3,600 Professional Services 135,000 Salaries 581,571 Staff Development 8,500 Supplies 3,000 Grand Total 951,321 Prior Year Total 589,439 Page 257 of 270 Public Works 114 This Photo by Unknown Author is licensed under CC BY Page 258 of 270 2024/25 Public Works Priority List Project Name Expended to Date FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 Grants, Reimb, Agmts, MOU's, etc. Sidewalk Replacement Program 250,000 250,000 250,000 250,000 250,000 Palm Desert Aquatic Center 1,395,115 850,000 7,000,000 250,000 250,000 North Sphere Community Park 324,033 5,150,000 10,000,000 Traffic Signal Management System 2,500,000 Traffic Signal Hardware Upgrades and IISNS 1,100,022 1,300,000 800,000 800,000 800,000 800,000 Civic Center Park Improvements 396,287 1,050,000 450,000 250,000 250,000 250,000 El Paseo Parkway Improvements 500,000 150,000 150,000 150,000 150,000 University Dog Park Improvements 1,000,000 150,000 150,000 Cahuilla Hills Park Improvements 2,129,544 CDBG Funds Portola Community Center Improvements 550,000 Corporation Yard Building Improvements 367,190 650,000 100,000 75,000 75,000 75,000 TOTAL 3,582,647 15,929,544 18,900,000 1,925,000 1,275,000 1,525,000 115Page 259 of 270 Public WorksAdministration Major Initiatives for FY 2024-25 •Refine asset management tool and work order integration (Cartegraph and Rock Solid) •Complete Fleet Study to determine City fleet needs •Expand NPDES – Storm Water Inspection Program •Improve budget control and cost management •Continue collaboration between divisions and departments •Standardize and streamline processes and procedures Cost Containment Measures •Heightened attention to preventive maintenance to reduce long-term costs •Strategic investments in project management (e.g., studies, new tools, and changed procedures) FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions 14 12 8 9 0 116Page 260 of 270 Public WorksAdministration Significant changes and one-time budget requests: •Corporation Yard Breakroom Furnishings and Appliances - $41,500 •Purchase of two utility trailers - $25,000 •ADA and Cartegraph Support - $100,000 •Expansion of NPDES – Stor m Water Program $250,000 24/25 Positions FTE’s 9 # Vacant 0 117 FY 2024-25 Proposed Budget PW-Administration PW-Fleet NPDES- Storm Water Benefits 383,521 Capital 350,000 Emergency Planning 10,000 Other Operational Expenses 47,000 25,000 Professional Services 285,000 12,500 Repair and Maint - Repair and Maint Fleet 375,000 Repair and Maintenance Buildings Salaries 1,040,069 Staff Development 52,250 Supplies 10,000 Utilities Grand Total 1,827,840 412,500 350,000 Prior Year Total 1,748,112 337,500 85,000 Page 261 of 270 Public WorksStreets FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions 11 12 13 13 0 Major Initiatives for FY 2024-25 Complete facility improvements at the Corporation Yard. Take delivery of large street sweeper for the immediate removal of nuisance sand Replace a minimum of 1,500 linear feet of sidewalk per year Develop multiyear RFPs for concrete replacement and catch basin cleaning and repairs Cost Containment Measures Installed 7,700 LF fence with screening and 700 tons of recycled palm mulch to contain blow sand during windstorms and for erosion control. Contracted landscape contractor for on-call Right-of-Way weed and litter abatement services to assist staff. Awarded multiyear On-Call Citywide Striping RFP to refresh street and bike lane striping and to assist staff with red curb painting. 118Page 262 of 270 Public WorksStreets Significant changes and one-time budget requests: •Street salaries Increase - $100,000 •ROW Weed Abatement Program $100,000 •Implementation of Sidewalk Repair and Improvements Program - $100,000 24/25 Positions FTE’s 13 # Vacant 0 FY 2024-25 Proposed Budget Curb & Gutter-ADA Retrofit Parking Lot Maintenance PW-Street & Maintenance Benefits 554,536 Equipment 40,000 Other Operational Expenses 51,500 Repair and Maint 50,000 200,000 592,500 Salaries 1,219,194 Staff Development 30,000 Supplies 140,000 Utilities 15,000 Grand Total 50,000 200,000 2,642,730 Prior Year Total 25,000 200,000 2,363,505 119Page 263 of 270 Public WorksTraffic FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions 4 4 4 5 0 Major Initiatives for FY 2024-25 •Begin implementing the Neighborhood Traffic Management Program throughout various neighborhoods within the City •Coordinate with CVAG during the construction of CV Sync Phase 2 •Continue Implementation of Traffic Signal Hardware Upgrade Program at various locations •Replace outdated Traffic Management System with a CV Sync compatible system Cost Containment Measures •Heightened attention to preventive maintenance and maintaining adequate traffic signal related equipment and parts •Strategic investments in asset management (e.g., studies, standards, and procedures) 120Page 264 of 270 Public WorksTraffic Significant changes and one-time budget requests: •Traffic Count Equipment - $10,000 •On-Call Traffic Signal Services - $50,000 •Increase in Traffic Signal Equipment Costs - $50,000 •Utilities – SCE rate increase $70,000 24/25 Positions FTE’s 5 # Vacant 0 FY 2024-25 Proposed Budget PW-St Lighting/ Traffic Safety Benefits 218,989 Equipment 15,000 Other Operational Expenses 6,250 Professional Services 100,000 Repair and Maint 315,000 Salaries 576,710 Staff Development 18,000 Supplies 5,000 Utilities 230,000 Grand Total 1,484,949 Prior Year Total 1,247,105 121Page 265 of 270 Public WorksCommunity Services (Parks & Recreation) Major Initiatives for FY 2024-25 •Aquatic Center engineering of major facility renovations to splash pool, equipment room, and addition of outdoor shower area •Finalize construction plans for new community park in north Palm Desert (Dinah Shore) •Develop and implement 5-Year program for median improvements •Complete Desert Willow perimeter landscape refresh •Design and install trailhead at Homme Adams Park Cost Containment Measures •Implementing contracts for playgrounds, sports courts, and restoration programs to allow economies of scale and address multiple areas in concert •Awarded contracts to multiple vendors to facilitate timely completion of work •Multiple vendors under contract allows Staff to request bids and select the lowest option •Identifying and addressing deferred maintenance needs to prolong longevity of facilities FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions 5 5 5 6 0 122Page 266 of 270 Public WorksCommunity Services (Parks & Recreation) Significant changes and one-time budget requests: •Utilities SCE Rate increase and New Areas - $70,000 •Tree Pruning Rate and Services Increase (10%) - $100,000 •Contractual Services Increase (5-10%) - $50,000 •Desert Recreation District (DRD) Park Updated Salary Matrix Increase (10%) - $50,000 •Maintenance of additional University Parks $50,000 24/25 Positions FTE’s 6 # Vacant 0 123 FY 2024-25 Proposed Budget Community Service/ Landscape Civic Center Park Civic Center Park Improvements City Wide Park Improvements Park Maintenance Benefits 248,136 Capital 50,000 Equipment 15,000 10,000 Other Operational Expenses 107,400 Professional Services 660,000 Repair and Maint 1,929,000 151,500 139,000 Repair and Maint Landscape 3,000 965,500 872,000 Repair and Maintenance Buildings 77,500 94,500 Salaries 613,758 Staff Development 30,500 Supplies 14,500 25,000 36,500 Utilities 285,000 320,000 345,000 Grand Total 3,231,294 2,214,500 50,000 - 1,497,000 Prior Year Budget 3,048,691 1,971,200 30,000 120,000 1,289,500 Page 267 of 270 Public WorksCommunity Services (Facilities) Major Initiatives for FY 2024-25 •Develop a Building Inventory and Asset Management Plan,a master preventative maintenance plan, and cost analysis on all City-owned buildings and parks •Continue facility roof assessment and improvement program •Continuing building and safety improvements to address deferred maintenance Cost Containment Measures •Bundling multiple projects such as Project No. MFA00009 for on-call facilities repairs and improvements for $4,500,000 for Fiscal Year 2024/25 to recognize economies of scale. •All necessary repairs/replacements are retro-fitted for energy efficiency, with a goal of up to 70% use reduction FY 21-22 FY 22-23 FY 23-24 FY 24-25 # Vacant Full Time Positions 3 4 4 4 0 124Page 268 of 270 Public WorksCommunity Services (Facilities) Significant changes and one-time budget requests: •Portola CC – DRD Management Contract Increase $10,000 •Public Bldg – Reduction in Salaries $200,000 24/25 Positions FTE’s 3 # Vacant 0 125 FY 2024-25 Proposed Budget DS-Portola Comm Center DS-Public Bldg- Opr/Maint. PW-Corp Yard Benefits 163,888 Other Operational Expenses 2,250 9,000 48,250 Professional Services 130,500 143,000 12,450 Repair and Maintenance Building 48,500 262,500 122,500 Salaries 436,320 Staff Development 13,750 Supplies 2,500 52,000 17,000 Utilities 36,000 212,500 56,000 Grand Total 219,750 1,292,958 256,200 Prior Year Total 194,500 1,334,051 225,200 Page 269 of 270 Closing Remarks and/or Requests 126Page 270 of 270