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HomeMy WebLinkAbout2024-05-28 FC Regular Meeting Agenda Packet FINANCE COMMITTEE CITY OF PALM DESERT MEETING AGENDA Tuesday, May 28, 2024 10:00 a.m. Administrative Conference Room, City Hall 73-510 Fred Waring Drive Palm Desert, CA 92260 Pursuant to Assembly Bill 2449, this meeting will be conducted as a hybrid meeting and there will be in-person access to this location. To participate via Zoom, use the following link: https://palmdesert.zoom.us/j/86292070396 or call (213) 338-8477, Zoom Meeting ID: 862 9207 0396 • Written public comment may also be submitted to cityclerk@palmdesert.gov. E-mails received by 4:00 p.m. the day prior to the meeting will be distributed to the Committee. Any correspondence received during or after the meeting will be distributed to the Committee as soon as practicable and retained for the official record. Emails will not be read aloud except as an ADA accommodation. • Pages 1.CALL TO ORDER 2.ROLL CALL 3.NONAGENDA PUBLIC COMMENTS This time has been set aside for the public to address the Finance Committee on issues that are not on the agenda for up to three minutes. Speakers may utilize one of the three options listed on the first page of the agenda. Because the Brown Act does not allow the Finance Committee to act on items not listed on the agenda, members may briefly respond or refer the matter to staff for a report and recommendation at a future meeting. 4.CONSENT CALENDAR All matters listed on the Consent Calendar are considered routine and may be approved by one motion. The public may comment on any items on the Consent Agenda within the three-minute time limit. Individual items may be removed by the Finance Committee for a separate discussion. RECOMMENDATION: To approve the consent calendar as presented. 4.a APPROVAL OF MINUTES 5 RECOMMENDATION: Approve the Minutes of March 26, 2024. 5.CONSENT ITEMS HELD OVER 6.ACTION CALENDAR The public may comment on individual Action Items within the three-minute time limit. Speakers may utilize one of the three options listed on the first page of the agenda. 6.a FINANCE DIRECTOR'S REPORT FOR GENERAL FUND FINANCIAL REPORTS 9 RECOMMENDATION: Receive and file the General Fund Financial Reports for the months ending March 31, 2024, and April 30, 2024. 6.b PARKVIEW OFFICE COMPLEX FINANCIAL AND VACANCY REPORTS 15 RECOMMENDATION: Receive and file the Parkview Office Complex Financials for months ending March 31, 2024 and April 30, 2024 and the Vacancy Report for month ending April 30, 2024. 6.c DESERT WILLOW GOLF RESORT FINANCIAL REPORTS 27 RECOMMENDATION: Receive and file the Desert Willow Golf Resort Financial Reports for the months ending March 31, 2024, and April 30, 2024. 6.d CITY TREASURER'S INVESTMENT REPORTS 53 RECOMMENDATION: Receive and file the City Treasurer’s Investment Reports for the months ending March 31, 2024, and April 30, 2024. 7.INFORMATIONAL REPORTS & COMMENTS 7.a FINANCE COMMITTEE MEMBERS 7.b CITY STAFF 7.b.1 City Budget Update 141 7.b.2 Summer Recess 7.c ATTENDANCE REPORT 181 2 8.ADJOURNMENT The next Regular Meeting will be held on September 24, 2024, at 10 a.m. 9.PUBLIC NOTICES 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. 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 hereby certify under penalty of perjury under the laws of the State of California that the foregoing agenda for the Finance Committee was posted on the City Hall bulletin board and City website not less than 72 hours prior to the meeting. /S/ Michelle Nance Deputy Clerk I 3 4 Finance Committee Meeting 1 FINANCE COMMITTEE CITY OF PALM DESERT REGULAR MEETING MINUTES March 26, 2024, 10:00 a.m. Present: Committee Member Carlos Garcia, Committee Member Jan Harnik, Committee Member Gretchen Heuring, Committee Member Faith Messenger, Committee Member Karina Quintanilla, Committee Member Jake Wuest, Chair Robert Leo Staff Present: Finance Director Veronica Chavez, Deputy Director of Finance Liberty Urban, Deputy Director of Finance John Ramont, Finance Supervisor James Bounds, Recording Secretary Michelle Nance Click HERE to access the meeting audio. Click HERE to access the meeting agenda packet. 1. CALL TO ORDER A Regular Meeting of the Finance Committee was called to order by Chair Leo on Tuesday, March 26, 2024 at 10:00 a.m. in the Administrative Conference Room, City Hall, located at 73-510 Fred Waring Drive, Palm Desert, California. 2. ROLL CALL 3. NON-AGENDA PUBLIC COMMENTS 4. CONSENT CALENDAR Motion by: Committee Member Harnik Seconded by: Committee Member Wuest To approve the consent calendar as presented. Motion Carried (6 to 0) 4.a APPROVAL OF MINUTES Approve the Minutes of January 22, 2024. 5. CONSENT ITEMS HELD OVER 5 Finance Committee Meeting 2 6. ACTION CALENDAR 6.a FINANCE DIRECTOR'S REPORT FOR GENERAL FUND FINANCIAL REPORTS Director of Finance Chavez presented reports and answered member inquiries. Motion by: Committee Member Harnik Seconded by: Committee Member Garcia Receive and file the General Fund Financial Reports for the months ending January 31, 2024 and February 29, 2024. Motion Carried (6 to 0) 6.b PARKVIEW OFFICE COMPLEX FINANCIAL AND VACANCY REPORTS Deputy Director of Finance Urban presented reports and answered member inquiries. Motion by: Committee Member Wuest Seconded by: Committee Member Garcia 1. Receive and file the Parkview Office Complex Financial Reports for the months ending January 31, 2024, and February 29, 2024. 2. Receive and file the Parkview Office Complex Vacancy Report for the month ending February 29, 2024. Motion Carried (6 to 0) 6.c DESERT WILLOW GOLF RESORT FINANCIAL REPORTS General Manager White presented reports and answered member inquiries. Motion by: Committee Member Messenger Seconded by: Committee Member Garcia Receive and file the Desert Willow Golf Resort Financial Reports for the months ending January 31, 2024, and February 29, 2024. Motion Carried (6 to 0) 6.d CITY TREASURER'S INVESTMENT REPORTS Finance Supervisor Bounds presented reports and answered member inquiries. Motion by: Committee Member Garcia Seconded by: Committee Member Harnik Receive and file the City Treasurer’s Investment Reports for the months ending January 31, 2024, and February 29, 2024. Motion Carried (6 to 0) 6 Finance Committee Meeting 3 7. INFORMATIONAL REPORTS & COMMENTS 7.a FINANCE COMMITTEE MEMBERS Vice Chair Garcia commented on the current Business License program. In response to inquiry, Director of Finance Chavez provided of status of budget for Fiscal Year 2024-2025. 7.b CITY STAFF None. 7.c ATTENDANCE REPORT Report provided; no action taken on this item. 8. ADJOURNMENT The Finance Committee adjourned at 10:41 a.m. 9. PUBLIC NOTICES _________________________ Michelle Nance, Deputy Clerk I Recording Secretary _________________________ Veronica Chavez, Finance Director Secretary _________________________ DATE APPROVED BY FINANCE COMMITTEE 7 Finance Committee Meeting 8 Finance Committee Meeting Page 1 of 1 FINANCE COMMITTEE CITY OF PALM DESERT STAFF REPORT MEETING DATE: May 21, 2024 PREPARED BY: Veronica Chavez, Director of Finance REQUEST: FINANCE DIRECTOR'S REPORT FOR GENERAL FUND FINANCIAL REPORTS RECOMMENDATION: Receive and file the General Fund Financial Reports for the months ending March 31, 2024, and April 30, 2024. BACKGROUND/ANALYSIS: City staff will provide an update on the General Fund Financial Reports for the months ending March 31, 2024 and April 30, 2024. ATTACHMENTS: 1. General Fund Financial Reports for the months ending March 31, 2024 and April 30, 2024. 9 Finance Committee Meeting 10 Finance Committee Meeting Monthly Financial Report March 2024 CITY OF PALM DESERT OVERVIEW This report summarizes the City’s financial performance for the month ending March 31, 2024. Financial analysis for this report is provided for the General Fund REVENUES TO DATE EXPLAINED The first half of every fiscal year presents a negative cash flow picture as our primary revenue sources ramp up for the year for the following reasons: Property Tax is received in January/June. Sales Tax is generally highest in Q4 and Q1. Transient Occupancy Tax is also at its peak in Q4 and Q1, as those times are considered “season” for the desert. CY YTD Actual reflects a slight decrease compared to PY Actual and CY Budget. This is on trend with current economic forecasts. Budgets are approved as an annual total, so for the purpose of this report YTD Budget is calculated by percentage of PY YTD Actual. General Govt costs include costs associated with disaster/emergency expenditures related to Tropical Storm Hillary. Expenditure variances may result from timing differences in billing. GENERAL FUND SUMMARY 11 Finance Committee Meeting Monthly Financial Report March 2024 CITY OF PALM DESERT Page 2 Timing of expenditures vary throughout the fiscal year. General Government costs include insurance, internal departments costs, homelessness services, audit and contributions. EXPENDITURES TO DATE GENERAL FUND EXPENDITURES This summary report is derived from detailed financial information generated by the City’s Finance Department. If you have questions or would like additional information on this report, please contact the Finance Department via email at vchavez@palmdesert.gov ADMIN /GENERAL SERVICE *Administrative and General Services Breakouts provided at the request of Finance Committee Member Garcia 12 Finance Committee Meeting Monthly Financial Report April 2024 CITY OF PALM DESERT OVERVIEW This report summarizes the City’s financial performance for the month ending April 30, 2024. Financial analysis for this report is provided for the General Fund REVENUES TO DATE EXPLAINED The first half of every fiscal year presents a negative cash flow picture as our primary revenue sources ramp up for the year for the following reasons: Property Tax is received in January/June. Sales Tax is generally highest in Q4 and Q1. Transient Occupancy Tax is also at its peak in Q4 and Q1, as those times are considered “season” for the desert. CY YTD Actual reflects a slight decrease compared to PY Actual and CY Budget. This is on trend with current economic forecasts. Budgets are approved as an annual total, so for the purpose of this report YTD Budget is calculated by percentage of PY YTD Actual. General Govt costs include costs associated with disaster/emergency expenditures related to Tropical Storm Hillary. Expenditure variances may result from timing differences in billing. GENERAL FUND SUMMARY 13 Finance Committee Meeting Monthly Financial Report April 2024 CITY OF PALM DESERT Page 2 *Administrative and General Services Breakouts provided at the request of Finance Committee Member Garcia Timing of expenditures vary throughout the fiscal year. General Government costs include insurance, internal departments costs, homelessness services, audit and contributions. EXPENDITURES TO DATE GENERAL FUND EXPENDITURES This summary report is derived from detailed financial information generated by the City’s Finance Department. If you have questions or would like additional information on this report, please contact the Finance Department via email at vchavez@palmdesert.gov ADMIN/GENERAL SERVICES 14 Finance Committee Meeting Page 1 of 1 FINANCE COMMITTEE CITY OF PALM DESERT STAFF REPORT MEETING DATE: May 28, 2024 PREPARED BY: Arlene Arellano, Accountant REQUEST: PARKVIEW OFFICE COMPLEX FINANCIALS AND VACANCY REPORT RECOMMENDATION: Receive and file the Parkview Office Complex Financials for months ending March 31, 2024 and April 30, 2024 and the Vacancy Report for month ending April 30, 2024. BACKGROUND/ANALYSIS: City staff will provide an update on the Parkview Office Complex Financials for months ending March 31, 2024 and April 30, 2024 and the Vacancy Report for month ending April 30, 2024. In prior years, financials for Parkview Office Complex were comprehensi ve reflecting both buildings. Monthly financials are now presented for each building to reflect their true accounting/tenancy. ATTACHMENTS: 1. Parkview Office Complex Financials for months ending March 31, 2024 and April 30, 2024 and the Vacancy Report for month ending April 30, 2024. 15 Finance Committee Meeting 16 Finance Committee Meeting Parkview Office Complex Statement of Activities Month Ended April 30,2024 April-24 April-24 $% %YTD YTD $% % Budget Actual Variance Variance Budget Budget Actual Variance Variance Budget 73-710 Fred Waring Dr. - Two (2) Story Building (10,713)$ 9,519$ 20,232$ -188.85%-88.85%(107,132)$ 4,185$ 111,317$ -104%-4% 73-720 Fred Waring Dr. - One (1) Story Building 16,422$ 28,742$ 12,320$ 75.02%175.02%164,215$ 237,377$ 73,162$ 45%145% Combined Summary of Net Income 5,708$ 38,260$ 32,552$ 570.25%670.25%57,083$ 241,562$ 184,479$ 323.17%423.17% Summary of Net Income $(20,000) $(10,000) $- $10,000 $20,000 $30,000 $40,000 $50,000 Budget Actual April Net Income 73-720 Fred Waring Dr. - One (1) Story Building 73-710 Fred Waring Dr. - Two (2) Story Building $(150,000) $(100,000) $(50,000) $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 Budget Actual YTD Net Income 17 Finance Committee Meeting Parkview Office Complex Statement of Activities Month Ended April 30,2024 April-24 April-24 $% %YTD YTD $% % Budget Actual Variance Variance Budget Budget Actual Variance Variance Budget Revenues* Rental 25,516$ 26,320$ 804$ 3%103%255,160$ 212,165$ (42,995)$ -17%83% Total Revenues 25,516$ 26,320$ 804$ 3%103%255,160$ 212,165$ (42,995)$ -17%83% Expenses** Tenant Improvements [1]6,717$ -$ (6,717)$ -100%0%67,167$ -$ (67,167)$ -100%0% Repairs & Maintenance- Building [4]1,550$ 3,087$ 1,537$ 99%199%15,500$ 28,178$ 12,678$ 82%182% Repairs & Maintenance- Streets [5]1,033$ 376$ (657)$ -64%36%10,333$ 1,692$ (8,641)$ -84%16% Repairs & Maintenance- Other Equip [5]1,033$ -$ (1,033)$ -100%0%10,333$ 30$ (10,303)$ -100%0% Utilities-Gas/Electric [2][3]7,059$ (3,409)$ (10,468)$ -148%-48%70,587$ 51,176$ (19,411)$ -27%73% 444 CAM Janitorial Services 13,740$ 13,008$ (732)$ -5%95%137,400$ 95,205$ (42,195)$ -31%69% 444 CAM Landscaping Services 2,642$ 2,000$ (642)$ -24%76%26,417$ 18,000$ (8,417)$ -32%68% 444 CAM Alarm 315$ 432$ 117$ 37%137%3,150$ 1,728$ (1,422)$ -45%55% 444CAM Pest Control [3]171$ -$ (171)$ -100%0%1,705$ 660$ (1,045)$ -61%39% 444 CAM Utilities-Waste Disposal 820$ 483$ (337)$ -41%59%8,200$ 4,828$ (3,373)$ -41%59% 444 CAM Utilities-Water 400$ 201$ (199)$ -50%50%4,000$ 1,698$ (2,302)$ -58%42% 444 CAM Utilities-Telephone 750$ 624$ (126)$ -17%83%7,500$ 4,785$ (2,715)$ -36%64% Total Expenses 36,229$ 16,801$ (19,428)$ -54%46%362,292$ 207,980$ (154,312)$ -43%57% Operating Income (10,713)$ 9,519$ 20,232$ -189%-89%(107,132)$ 4,185$ 111,317$ -104%-4% Equipment Replacement Reserve -$ -$ -$ 0%0%-$ -$ -$ 0%0% Net Income (10,713)$ 9,519$ 20,232$ -189%-89%(107,132)$ 4,185$ 111,317$ -103.91%2659.79% [1] Tenant Improvements are negotiated as part of the lease agreement - there have been no tenant improvements to date. [2] Tenant Reimbursed 70% of Edison bills for two suites from Sept 2023- Jan2024. [3] Timing Variance - utility bills paid as received by Public Works [4] Overage is offset by budget savings in R&M Streets and Other Equip [5] R&M work is performed on an as-needed basis *Revenues do not include interest income, which is allocated at fiscal year-end. **CAM charges are broken out for Finance Committee reporting purposes, but are all budgeted as "Common Area Maintenance." Budget overages in CAM line items are often offset by budget savings in other CAM line items. Note: This schedule does not include budget or rents received into this enterprise fund for the Sheriff Substation or Henderson Building. 73-710 Fred Waring Drive- Two (2) Story Building 18 Finance Committee Meeting Parkview Office Complex Statement of Activities Month Ended April 30,2024 April-24 April-24 $% %YTD YTD $% % Budget Actual Variance Variance Budget Budget Actual Variance Variance Budget Revenues* Rental 36,984$ 36,984$ (0)$ 0%100%369,840$ 332,517$ (37,323)$ -10%90% Total Revenues 36,984$ 36,984$ (0)$ 0%100%369,840$ 332,517$ (37,323)$ -10%90% Expenses** Tenant Improvements [1]4,117$ -$ (4,117)$ -100%0%41,167$ -$ (41,167)$ -100%0% Repairs & Maintenance- Building 950$ 1,334$ 384$ 40%140%9,500$ 8,622$ (878)$ -9%91% Repairs & Maintenance- Streets [2]633$ -$ (633)$ -100%0%6,333$ -$ (6,333)$ -100%0% Repairs & Maintenance- Other Equip [2]633$ -$ (633)$ -100%0%6,333$ -$ (6,333)$ -100%0% Utilities-Gas/Electric [3]5,894$ -$ (5,894)$ -100%0%58,937$ 21,563$ (37,374)$ -63%37% 555 CAM Janitorial Services 6,000$ 5,985$ (15)$ 0%100%60,000$ 54,089$ (5,911)$ -10%90% 555 CAM Landscaping Services 300$ 300$ -$ 0%100%3,000$ 2,700$ (300)$ -10%90% 555 CAM Alarm 315$ 144$ (171)$ -54%46%3,150$ 2,773$ (377)$ -12%88% 555 CAM Pest Control [3]171$ -$ (171)$ -100%0%1,705$ 792$ (913)$ -54%46% 555 CAM Utilities-Waste Disposal 400$ 351$ (49)$ -12%88%4,000$ 3,509$ (491)$ -12%88% 555 CAM Utilities-Water 400$ 73$ (327)$ -82%18%4,000$ 644$ (3,356)$ -84%16% 555 CAM Utilities-Telephone 750$ 56$ (694)$ -93%7%7,500$ 448$ (7,052)$ -94%6% Total Expenses 20,563$ 8,242$ (12,320)$ -60%40%205,625$ 95,140$ (110,485)$ -54%46% Operating Income 16,422$ 28,742$ 12,320$ 75%175%164,215$ 237,377$ 73,162$ 45%145% Equipment Replacement Reserve -$ -$ -$ 0%0%-$ -$ -$ 0%0% Net Income 16,422$ 28,742$ 12,320$ 75%233%164,215$ 237,377$ 73,162$ 45%145% [1] Tenant Improvements are negotiated as part of the lease agreement - there have been no tenant improvements to date. [2] R&M work is performed on an as-needed basis [3] Timing Variance - utility bills paid as received by Public Works *Revenues do not include interest income, which is allocated at fiscal year-end. **CAM charges are broken out for Finance Committee reporting purposes, but are all budgeted as "Common Area Maintenance." Budget overages in CAM line items are often offset by budget savings in other CAM line items. Note: This schedule does not include budget or rents received into this enterprise fund for the Sheriff Substation or Henderson Building. 73-720 Fred Waring Drive- One (1) Story Building 19 Finance Committee Meeting 20 Finance Committee Meeting Parkview Office Complex Statement of Activities Month Ended March 31,2024 March-24 March-24 $% %YTD YTD $% % Budget Actual Variance Variance Budget Budget Actual Variance Variance Budget 73-710 Fred Waring Dr. - Two (2) Story Building (10,713)$ (1,852)$ 8,861$ -82.71%17.29%(96,419)$ (5,333)$ 91,085$ -94%6% 73-720 Fred Waring Dr. - One (1) Story Building 16,422$ 26,422$ 10,001$ 60.90%160.90%147,794$ 208,635$ 60,842$ 41%141% Combined Summary of Net Income 5,708$ 24,570$ 18,862$ 330.42%430.42%51,375$ 203,302$ 151,927$ 295.72%395.72% Summary of Net Income $(15,000) $(10,000) $(5,000) $- $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 Budget Actual March Net Income 73-720 Fred Waring Dr. - One (1) Story Building 73-710 Fred Waring Dr. - Two (2) Story Building $(150,000) $(100,000) $(50,000) $- $50,000 $100,000 $150,000 $200,000 $250,000 Budget Actual YTD Net Income 21 Finance Committee Meeting Parkview Office Complex Statement of Activities Month Ended March 31,2024 March-24 March-24 $% %YTD YTD $% % Budget Actual Variance Variance Budget Budget Actual Variance Variance Budget Revenues* Rental 25,516$ 19,591$ (5,925)$ -23%77%229,644$ 185,845$ (43,799)$ -19%81% Total Revenues 25,516$ 19,591$ (5,925)$ -23%77%229,644$ 185,845$ (43,799)$ -19%81% Expenses** Tenant Improvements [1]6,717$ -$ (6,717)$ -100%0%60,450$ -$ (60,450)$ -100%0% Repairs & Maintenance- Building [4]1,550$ 3,244$ 1,694$ 109%209%13,950$ 25,091$ 11,141$ 80%180% Repairs & Maintenance- Streets [3]1,033$ 188$ (845)$ -82%18%9,300$ 1,316$ (7,984)$ -86%14% Repairs & Maintenance- Other Equip [3]1,033$ 30$ (1,003)$ -97%3%9,300$ 30$ (9,270)$ -100%0% Utilities-Gas/Electric 7,059$ 4,527$ (2,532)$ -36%64%63,528$ 54,585$ (8,943)$ -14%86% 444 CAM Janitorial Services 13,740$ 10,476$ (3,264)$ -24%76%123,660$ 82,197$ (41,463)$ -34%66% 444 CAM Landscaping Services 2,642$ 2,000$ (642)$ -24%76%23,775$ 16,000$ (7,775)$ -33%67% 444 CAM Alarm [2]315$ -$ (315)$ -100%0%2,835$ 1,296$ (1,539)$ -54%46% 444CAM Pest Control 171$ 165$ (6)$ -3%0%1,535$ 660$ (875)$ -57%43% 444 CAM Utilities-Waste Disposal 820$ 483$ (337)$ -41%59%7,380$ 4,345$ (3,035)$ -41%59% 444 CAM Utilities-Water 400$ 187$ (213)$ -53%47%3,600$ 1,498$ (2,102)$ -58%42% 444 CAM Utilities-Telephone 750$ 143$ (607)$ -81%19%6,750$ 4,161$ (2,589)$ -38%62% Total Expenses 36,229$ 21,443$ (14,786)$ -41%59%326,063$ 191,179$ (134,884)$ -41%59% Operating Income (10,713)$ (1,852)$ 8,861$ -83%17%(96,419)$ (5,333)$ 91,085$ -94%6% Equipment Replacement Reserve -$ -$ -$ 0%0%-$ -$ -$ 0%0% Net Income (10,713)$ (1,852)$ 8,861$ -83%17%(96,419)$ (5,333)$ 91,085$ -94.47%-1707.81% [1] Tenant Improvements are negotiated as part of the lease agreement - there have been no tenant improvements to date. [2] Timing Variance - utility bills paid as received by Public Works [3] R&M work is performed on an as-needed basis [4] Overage is offset by budget savings in R&M Streets and Other Equip *Revenues do not include interest income, which is allocated at fiscal year-end. **CAM charges are broken out for Finance Committee reporting purposes, but are all budgeted as "Common Area Maintenance." Budget overages in CAM line items are often offset by budget savings in other CAM line items. Note: This schedule does not include budget or rents received into this enterprise fund for the Sheriff Substation or Henderson Building. 73-710 Fred Waring Drive- Two (2) Story Building 22 Finance Committee Meeting Parkview Office Complex Statement of Activities Month Ended March 31,2024 March-24 March-24 $% %YTD YTD $% % Budget Actual Variance Variance Budget Budget Actual Variance Variance Budget Revenues* Rental 36,984$ 36,984$ (0)$ 0%100%332,856$ 295,533$ (37,323)$ -11%89% Total Revenues 36,984$ 36,984$ (0)$ 0%100%332,856$ 295,533$ (37,323)$ -11%89% Expenses** Tenant Improvements [1]4,117$ -$ (4,117)$ -100%0%37,050$ -$ (37,050)$ -100%0% Repairs & Maintenance- Building 950$ 1,719$ 769$ 81%181%8,550$ 7,289$ (1,261)$ -15%85% Repairs & Maintenance- Streets[3]633$ -$ (633)$ -100%0%5,700$ -$ (5,700)$ -100%0% Repairs & Maintenance- Other Equip [3]633$ -$ (633)$ -100%0%5,700$ -$ (5,700)$ -100%0% Utilities-Gas/Electric [2]5,894$ 1,354$ (4,540)$ -77%23%53,043$ 21,563$ (31,480)$ -59%41% 555 CAM Janitorial Services 6,000$ 5,985$ (15)$ 0%100%54,000$ 48,104$ (5,896)$ -11%89% 555 CAM Landscaping Services 300$ 300$ -$ 0%100%2,700$ 2,400$ (300)$ -11%89% 555 CAM Alarm 315$ 606$ 291$ 92%192%2,835$ 2,629$ (206)$ -7%93% 555 CAM Pest Control 171$ 176$ 6$ 3%0%1,535$ 792$ (743)$ -48%52% 555 CAM Utilities-Waste Disposal 400$ 351$ (49)$ -12%88%3,600$ 3,158$ (442)$ -12%88% 555 CAM Utilities-Water 400$ 72$ (328)$ -82%18%3,600$ 571$ (3,029)$ -84%16% 555 CAM Utilities-Telephone [2]750$ -$ (750)$ -100%0%6,750$ 392$ (6,358)$ -94%6% Total Expenses 20,563$ 10,562$ (10,001)$ -49%51%185,063$ 86,898$ (98,165)$ -53%47% Operating Income 16,422$ 26,422$ 10,001$ 61%161%147,794$ 208,635$ 60,842$ 41%141% Equipment Replacement Reserve -$ -$ -$ 0%0%-$ -$ -$ 0%0% Net Income 16,422$ 26,422$ 10,001$ 61%264%147,794$ 208,635$ 60,842$ 41%141% [1] Tenant Improvements are negotiated as part of the lease agreement - there have been no tenant improvements to date. [2] Timing Variance - utility bills paid as received by Public Works. [3] R&M work is performed on an as-needed basis. *Revenues do not include interest income, which is allocated at fiscal year-end. **CAM charges are broken out for Finance Committee reporting purposes, but are all budgeted as "Common Area Maintenance." Budget overages in CAM line items are often offset by budget savings in other CAM line items. Note: This schedule does not include budget or rents received into this enterprise fund for the Sheriff Substation or Henderson Building. 73-720 Fred Waring Drive- One (1) Story Building 23 Finance Committee Meeting 24 Finance Committee Meeting City of Palm Desert Parkview Office Complex Vacancy Rate Schedule by Suite April 30,2024 Rentable Square Feet:51,464 Square Feet Occupied:34,027 % Occupied:66% % Vacant:34% Suite No.Tenant Square Ft. 10-101 Medium Conference Room - 10-104 Large Conference Room - 10-110 Advantec 1,250 10-113 Lift to Rise 720 10-117 Lift to Rise 1,227 10-120 State of California 1,000 10-123 Lift to Rise 758 10-126 ACT for Multiple Sclerosis 928 10-129 Congressman Ken Calvert 41st District 875 10-132 Anser Advisory 1,345 10-135 Desert Recreation District 2,560 10-138 Golden Construction 488 10-141 Small Conference Room - 10-201 State of California 890 10-212 State of California 1,117 10-220 Lift to Rise 1,240 Total Occupied Suites 14,398 sq/ft 45% Suite No.Tenant Square Ft. 10-107 Vacant 1,750 10-205 Vacant 5,730 10-209 Vacant 3,040 10-215 Vacant 5,833 10-219 Vacant 1,084 Total Vacant Suites 17,437 sq/ft 55% 20-100 State of California 15,233 20-102 State of California 4,396 Total Occupied Suites 19,629 sq/ft 100% Combined Vacancy Rate Summary Occupied Suites 73-710 Fred Waring Drive- Two (2) Story Building Occupied Suites Vacant Suites 73-720 Fred Waring Drive- One (1) Story Building 25 Finance Committee Meeting 26 Finance Committee Meeting Page 1 of 1 FINANCE COMMITTEE CITY OF PALM DESERT STAFF REPORT MEETING DATE: May 21, 2024 PREPARED BY: Anthony Hernandez, Desert Willow Controller REQUEST: DESERT WILLOW GOLF RESORT FINANCIAL REPORTS RECOMMENDATION: Receive and file the Desert Willow Golf Resort Financial Reports for the months ending March 31, 2024, and April 30, 2024. BACKGROUND/ANALYSIS: Kemper staff will provide an update on the Desert Willow Golf Resort Financial Reports for the months ending March 31, 2024, and April 30, 2024. ATTACHMENTS: 1. Desert Willow Golf Resort Financial Reports for the months ending March 31, 2024, and April 30, 2024. 27 Finance Committee Meeting 28 Finance Committee Meeting 29 Finance Committee Meeting 30 Finance Committee Meeting 31 Finance Committee Meeting 32 Finance Committee Meeting 33 Finance Committee Meeting 34 Finance Committee Meeting 35 Finance Committee Meeting 36 Finance Committee Meeting 37 Finance Committee Meeting 38 Finance Committee Meeting 39 Finance Committee Meeting 40 Finance Committee Meeting 41 Finance Committee Meeting 42 Finance Committee Meeting 43 Finance Committee Meeting 44 Finance Committee Meeting 45 Finance Committee Meeting 46 Finance Committee Meeting 47 Finance Committee Meeting 48 Finance Committee Meeting 49 Finance Committee Meeting 50 Finance Committee Meeting 51 Finance Committee Meeting 52 Finance Committee Meeting Page 1 of 1 FINANCE COMMITTEE CITY OF PALM DESERT STAFF REPORT MEETING DATE: May 28, 2024 PREPARED BY: James Bounds, Finance Supervisor REQUEST: CITY TREASURER’S INVESTMENT REPORTS RECOMMENDATION: Receive and file the City Treasurer’s Investment Reports for the months ending March 31, 2024, and April 30, 2024. BACKGROUND/ANALYSIS: City staff will provide an update on the City Treasurer’s Investment Reports for the months ending March 31, 2024, and April 30, 2024. ATTACHMENTS: 1. City Treasurer’s Investment Reports for the month ending March 31, 2024 2. City Treasurer’s Investment Reports for the month ending April 30, 2024 53 Finance Committee Meeting 54 Finance Committee Meeting 55 Finance Committee Meeting 56 Finance Committee Meeting 57 Finance Committee Meeting 58 Finance Committee Meeting 59 Finance Committee Meeting 60 Finance Committee Meeting 61 Finance Committee Meeting 62 Finance Committee Meeting 63 Finance Committee Meeting 64 Finance Committee Meeting 65 Finance Committee Meeting 66 Finance Committee Meeting 67 Finance Committee Meeting 68 Finance Committee Meeting 69 Finance Committee Meeting 70 Finance Committee Meeting 71 Finance Committee Meeting 72 Finance Committee Meeting 73 Finance Committee Meeting 74 Finance Committee Meeting 75 Finance Committee Meeting 76 Finance Committee Meeting 77 Finance Committee Meeting 78 Finance Committee Meeting 79 Finance Committee Meeting 80 Finance Committee Meeting 81 Finance Committee Meeting 82 Finance Committee Meeting 83 Finance Committee Meeting 84 Finance Committee Meeting 85 Finance Committee Meeting 86 Finance Committee Meeting 87 Finance Committee Meeting 88 Finance Committee Meeting 89 Finance Committee Meeting 90 Finance Committee Meeting 91 Finance Committee Meeting 92 Finance Committee Meeting 93 Finance Committee Meeting 94 Finance Committee Meeting 95 Finance Committee Meeting 96 Finance Committee Meeting 97 Finance Committee Meeting 98 Finance Committee Meeting Monthly Investment Summary Report April 2024 _________________________________________________________________________________ CITY OF PALM DESERT Y I E L D P E R F O R M A N C E The City’s performance (in blue) of 5.08% is doing better than the 5-year T-Bill benchmark (in green) which was at 4.72%, which is raising. We will monitor these yields with PFM. A C T I V I T Y Investment transactions were executed in accordance with the California State Government Code, the City’s Investment Policy, and all bond indentures. Key Highlights: • $2.95 million was allocated to the CAMP project to maintain sufficient liquidity for anticipated May expenditures. O V E R V I E W This report summarizes the City’s investment activities and Staff analysis for the month ending April 30, 2024. I N V E S T M E N T S U M M A R Y $ M illions Be ginning Ending Book Value Purchase s &Re de mptions &Book Value % of Asse t Class 4/1/2024 De posits Withdrawals 4/30/2024 Portfolio Federal Agency 18.48$ 2.91$ -$ 21.39$ 8.0% Medium-Term Note 14.27 0.81 - 15.08 5.7% US Treas ury 32.95 - (6.52) 26.43 9.9% Com mercial Paper 0.66 2.95 - 3.61 1.4% CAMP Pool 185.48 4.84 - 190.32 71.4% LAIF Pool 0.92 0.01 - 0.93 0.3% County Pool 2.77 - - 2.77 1.0% Money Market Funds 10.14 6.03 (10.21) 5.97 2.2% Inv e stments T otal 265.68$ 17.56$ (16.73)$ 266.51$ 100% Cus todian ^66.68 0.29 - 66.97 Trus tee ^14.24 - (7.33) 6.92 Cas h 4.48 25.39 (25.58) 4.29 Cash & Cash w/Fiscal Age nts T otal 85.40$ 25.68$ (32.91)$ 78.17$ T otal 351.08$ 43.24$ (49.64)$ 344.68$ ^ = Restricted funds b ased upon b ond indenture term s. 4.82 4.9 4.82 5 5.1 5.08 3.843 3.929 4.012 4.122 4.232 4.272 4.31 3.84 3.91 4.26 4.21 4.72 5.58 5.55 5.54 5.5 5.48 5.44 3 3.5 4 4.5 5 5.5 6 1-Nov 1-Dec 1-Jan 1-Feb 1-Mar 1-Apr Yield Performance -Total Portfolio In Percentages City Yield LAIF Yield 5Y T-Bill CAMP 99 Finance Committee Meeting Monthly Investment Summary Report April 2024 _________________________________________________________________________________ CITY OF PALM DESERT C U R R E N T A S S E T A L L O C A T I O N PFM is continuing to diversify the portfolio by investing in additional policy approved asset classes such as Commercial Paper. M A N A G E D P O R T F O L I O M A T U R I T I E S The managed portfolio is continuing to balance the ladder of maturities over 0-5 years. Federal Agency, 8.03% Medium-Term Note, 5.66% US Treasury, 9.92% Commercial Paper, 1.35% Local Govt, 72.80% Money Market Funds, 2.24% 0%25%50%75%100% Federal Agency Medium-Term Note US Treasury Commercial Paper Local Govt Money Market Funds Investment Allocation Actual to Max Allocation Max Allocation Allocation 0.00% 10.00% 20.00% 30.00% 0-6M 6-12M 1-2Y 2-3Y 3-4Y 4-5Y 7.47% 23.71% 10.66% 24.83% 14.06% 19.27% Investment Maturity 100 Finance Committee Meeting Monthly Investment Summary Report April 2024 _________________________________________________________________________________ CITY OF PALM DESERT M O N T H L Y M A R K E T V A L U E C H A N G E S For the month of April, there was an overall decrease of 0.517% compared to the prior month. Market Values March April $ Change Federal Agency 18,212,367.34 21,092,928.65 2,880,561.31 * Medium-Term Note 14,237,943.07 14,883,786.90 645,843.83 * US Treasury 33,061,197.29 26,237,073.48 (6,824,123.81) * Commercial Paper 658,889.17 3,614,241.19 2,955,352.02 * Total 66,170,396.87 65,828,030.22 (342,366.65) - 0.517% This investment portfolio is in compliance with the provisions of California Government Code Section 53601 and the City of Palm Desert investment policy. Barring unforeseen events, it has sufficient cash to fund city expenditures for the next six months. US Bank Custody Services has provided market value prices for all corporate securities. All balances are bank balances. The "% of Portfolio" calculation on the Portfolio Summary page omits demand deposits. _______________________________________________ Veronica Chavez, Finance Director Veronica Chavez (May 17, 2024 19:04 PDT) 101 Finance Committee Meeting 102 Finance Committee Meeting 103 Finance Committee Meeting 104 Finance Committee Meeting 105 Finance Committee Meeting 106 Finance Committee Meeting 107 Finance Committee Meeting 108 Finance Committee Meeting 109 Finance Committee Meeting 110 Finance Committee Meeting 111 Finance Committee Meeting 112 Finance Committee Meeting 113 Finance Committee Meeting 114 Finance Committee Meeting 115 Finance Committee Meeting 116 Finance Committee Meeting 117 Finance Committee Meeting 118 Finance Committee Meeting 119 Finance Committee Meeting 120 Finance Committee Meeting 121 Finance Committee Meeting 122 Finance Committee Meeting 123 Finance Committee Meeting 124 Finance Committee Meeting 125 Finance Committee Meeting 126 Finance Committee Meeting 127 Finance Committee Meeting Local Agency Investment Fund P.O. Box 942809 Sacramento, CA 94209-0001 (916) 653-3001 May 01, 2024 LAIF Home PMIA Average Monthly Yields CITY OF PALM DESERT CITY TREASURER 73-510 FRED WARING DRIVE PALM DESERT, CA 92260-2578 Account Number: April 2024 Statement Tran Type Definitions Effective Date Transaction Date Tran Type Confirm Number Web Confirm Number Authorized Caller Amount 4/15/2024 4/12/2024 QRD 1751968 N/A SYSTEM 9,831.27 Account Summary Total Deposit:9,831.27 Beginning Balance:920,108.22 Total Withdrawal:0.00 Ending Balance:929,939.49 5/1/24, 12 15 PM LAIF Regular Monthly Statement https //laifms treasurer ca gov/RegularStatement aspx 1/1128 Finance Committee Meeting Parameters:Query: Fund Summary County of Riverside Treasurer-Tax CollectorFund Summary Report Bank: oneof Account Number: Counterparty: equalto Run Date:01-May-2024 10:18:07 AM User:Susan From : To : As at : 01-Apr-2024 30-Apr-2024 01-May-2024 Balance Calculation Based On:Value Date Total Balance ForwardAccount NameAccount Number Total Receipts Total Payments City Of Palm Desert052460 $2,774,885.66 $0.00 $0.00 $2,774,885.66 Grand Total:$2,775,239.10 $0.00 $0.00 $2,775,239.10 Printed on 5/1/2024 Page 1 of 1End of Report 129 Finance Committee Meeting Palm Desert Housing Authority Monthly Investment Summary Report April 2024 _________________________________________________________________________________ CITY OF PALM DESERT A C T I V I T Y This investment portfolio complies with the provisions of California Government Code Section 53601 and the City of Palm Desert investment policy. Barring unforeseen events, it has sufficient cash to fund Housing Authority operations for the next six months. All balances are bank balances. _______________________________________________ Veronica Chavez, Finance Director O V E R V I E W This report summarizes the Palm Desert Housing Authority investment activities for the month ending April 30, 2024. I N V E S T M E N T S U M M A R Y $ M illions Be ginning Ending Book Value Purchase s &Re de mptions &Book Value Asse t Class 4/1/2024 De posits Withdrawals 4/30/2024 CAMP Pool 47.82 0.21 - 48.03 LAIF Pool 1.02 0.01 - 1.03 Inv e stme nts T otal 48.84$ 0.22$ -$ 49.06$ Cash 1.82 0.82 (0.56) 2.08 T otal 50.66$ 1.04$ (0.56)$ 51.14$ Veronica Chavez (May 17, 2024 19:04 PDT) 130 Finance Committee Meeting 131 Finance Committee Meeting 132 Finance Committee Meeting Local Agency Investment Fund P.O. Box 942809 Sacramento, CA 94209-0001 (916) 653-3001 May 01, 2024 LAIF Home PMIA Average Monthly Yields PALM DESERT HOUSING AUTHORITY CITY TREASURER 73-510 FRED WARING DRIVE PALM DESERT, CA 92260-2578 Account Number: April 2024 Statement Tran Type Definitions Effective Date Transaction Date Tran Type Confirm Number Web Confirm Number Authorized Caller Amount 4/15/2024 4/12/2024 QRD 1750498 N/A SYSTEM 10,867.83 Account Summary Total Deposit:10,867.83 Beginning Balance:1,017,134.55 Total Withdrawal:0.00 Ending Balance:1,028,002.38 5/1/24, 12 17 PM LAIF Regular Monthly Statement https //laifms treasurer ca gov/RegularStatement aspx 1/1133 Finance Committee Meeting 134 Finance Committee Meeting RDA Successor Agency Monthly Investment Summary Report April 2024 _________________________________________________________________________________ CITY OF PALM DESERT A C T I V I T Y Debt service payments made. This investment portfolio is in compliance with the provisions of California Government Code Section 53601 and the City of Palm Desert investment policy. Pursuant to ABX126, the availability of cash to fund the Palm Desert RDA Successor Agency's debt service is dependent upon the County of Riverside and the State of California. All balances are bank balances. _______________________________________________ Veronica Chavez, Finance Director O V E R V I E W This report summarizes the RDA Successor Agency investment activities for the month ending April 30, 2024. I N V E S T M E N T S U M M A R Y Be ginning Ending Book Value Purchase s &Re de mptions &Book Value Asse t Class 4/1/2024 De posits Withdrawals 4/30/2024 CAMP Pool 6,225.42 27.77 - 6,253.19 LAIF Pool 776.95 8.30 - 785.25 County Pool 353.44 3.37 - 356.81 Inv estme nts T otal 7,355.81$ 39.44$ -$ 7,395.25$ Trustee ^22,474,011.09 2,624,178.82 (5,236,542.53) 19,861,647.38 Cas h 5,809,574.64 - (19,389.40) 5,790,185.24 Cash & Cash w/Fiscal Age ntys T otal 28,283,585.73$ 2,624,178.82$ (5,255,931.93)$ 25,651,832.62$ T otal 28,290,941.54$ 2,624,218.26$ (5,255,931.93)$ 25,659,227.87$ ^ = Restricted funds b ased upon b ond indenture term s. Veronica Chavez (May 17, 2024 19:04 PDT) 135 Finance Committee Meeting 136 Finance Committee Meeting Local Agency Investment Fund P.O. Box 942809 Sacramento, CA 94209-0001 (916) 653-3001 May 01, 2024 LAIF Home PMIA Average Monthly Yields S/A TO THE PALM DESERT REDEVELOPMENT AGENCY FINANCE DIRECTOR 73-510 FRED WARING DRIVE PALM DESERT, CA 92260-2578 Account Number: April 2024 Statement Tran Type Definitions Effective Date Transaction Date Tran Type Confirm Number Web Confirm Number Authorized Caller Amount 4/15/2024 4/12/2024 QRD 1750919 N/A SYSTEM 8.30 Account Summary Total Deposit:8.30 Beginning Balance:776.95 Total Withdrawal:0.00 Ending Balance:785.25 5/1/24, 12 17 PM LAIF Regular Monthly Statement https //laifms treasurer ca gov/RegularStatement aspx 1/1137 Finance Committee Meeting 138 Finance Committee Meeting 04-2024 Investment summary Final Audit Report 2024-05-18 Created:2024-05-17 By:James Bounds (jbounds@palmdesert.gov) Status:Signed Transaction ID:CBJCHBCAABAAnXSWDVEwexMtlmQa-iwP_NihvkeeqDe9 "04-2024 Investment summary" History Document created by James Bounds (jbounds@palmdesert.gov) 2024-05-17 - 8:56:50 PM GMT Document emailed to Veronica Chavez (vchavez@palmdesert.gov) for signature 2024-05-17 - 8:57:00 PM GMT Email viewed by Veronica Chavez (vchavez@palmdesert.gov) 2024-05-18 - 1:55:44 AM GMT Document e-signed by Veronica Chavez (vchavez@palmdesert.gov) Signature Date: 2024-05-18 - 2:04:03 AM GMT - Time Source: server Agreement completed. 2024-05-18 - 2:04:03 AM GMT 139 Finance Committee Meeting 140 Finance Committee Meeting City Budget Presentation 2023-24 1141 Finance Committee Meeting Overview What are our City’s services? What infrastructure does our City maintain? What is our City’s budget? How is the City funded? What are your priorities? 2142 Finance Committee Meeting What are our City’s services? 3143 Finance Committee Meeting City Services SantaBarbaraCA.gov CALFIRE Riverside County Fire Department 4 Riverside County Sheriff’s Department Parks and Recreation Public Works Planning & Building Safety Library (City will be managing soon) 144 Finance Committee Meeting Calls for Emergency Services The City contracts for police services with Riverside County and operates with a total of 80 sworn law enforcement staff and non-sworn Community Service Officers. The City’s contract for fire protection and emergency medical services (EMS) with CALFIRE/Riverside County Fire Department with 61 paid professional firefighters. Fire Station 71 in Palm Desert, located at Country Club and Portola, was recorded as having among the highest calls for service in Riverside County The City has been working on the building of a new Fire Station to maintain 911 emergency medical, police and fire response services 5145 Finance Committee Meeting Calls for Emergency Services 6146 Finance Committee Meeting ●83%of service calls to the City’s Fire services are for medical emergencies. ●Palm Desert has faced increases in homelessness. ●The City has also seen an increase in property crimes including a 30%increase in vehicle thefts, as well as other upticks in crime. Public Safety Service Demands 7 Maintaining 911 emergency medical, police and fire response services, in light of growing demands, has placed increased pressure on first responders and County services. 147 Finance Committee Meeting What infrastructure does our City maintain? 8148 Finance Committee Meeting Infrastructure 3* Fire Stations 61 Firefighters 15 Parks 2 new parks* New Library (City will be managing soon) Aquatic Center 18 Buildings and 15 affordable housing properties (1,114 units) The City invests in local quality of life by maintaining streets, roads and water infrastructure, as well as keeping public areas safe and clean and maintaining numerous other City assets 9 173 Miles Of Streets & Roads 149 Finance Committee Meeting SantaBarbaraCA.gov Infrastructure Demands The City of Palm Desert was incorporated 50 years ago this year and continues to grow. 10 ●A New Fire Station (Station 102) will be required to serve our growing community and maintain emergency response times. ●Keeping streets and roads well‐maintained and public areas safe and clean. Repairing infrastructure damaged by recent rain and windstorms. ●Numerous assets across the City will require ADA accessibility improvements. 150 Finance Committee Meeting ●Maintaining community parks, playgrounds, and sports fields ●Maintaining library services, the City will be taking on the operating costs of the Palm Desert Library. ●The City is in the midst of adding as many as 7,000 new housing units, which will bring almost 9,000 new residents in north Palm Desert over the next 5 years. SantaBarbaraCA.gov Infrastructure Demands 11151 Finance Committee Meeting 12 Wind and Storm Damage Current Estimates of $5,508,000 in Clean Up Costs Alone for August 2023 Weather Events 152 Finance Committee Meeting What is our City’s budget? 13153 Finance Committee Meeting SantaBarbaraCA.gov What is our City’s Budget? 14 The City’s overall budget includes many governmental funds, including the General Fund. Most of these funds are restricted for specific purposes. The General Fund is the City’s primary fund for operations and has projected revenues of $83.2 million and requested expenditures of $82.9 million. Additionally, the proposal includes an appropriation of $16.3 million from reserves to support estimated one-time costs. Revenues increased by approximately $7.6 million (10%) over the prior year, but expenses also rose by 10%, partially due to nearly $6 million in clean-up costs from Tropical Storm Hilary, in addition to contractual increases for public safety as imposed by the County, and other factors.154 Finance Committee Meeting SantaBarbaraCA.gov How City Revenues Are Invested 15 Overall, spending on public safety accounts for roughly 33% of overall General Fund expenditures and Palm Desert is ranked as one of the safest cities in southern California. 155 Finance Committee Meeting SantaBarbaraCA.gov Reserves 16 The City Currently has Approximately $102 Mil in various reserve accounts. Many of these are set by policy, e.g. a required 25% of the General Fund to maintain operations, plus an additional 20% for Emergencies. Just $17M is “Unassigned”. Current estimates suggest City reserves will fall significantly in the coming years. GF Operating Reserve 18% Unassigned 17% Liability Reserve 4% Emp Bene Reserve 10%Oth Fund Stability Reserve 3% Facility Reserve 12% CIP Reserve 14% Equip Replacement Reserve 3% Non Spendable 3% GF Emergency Reserve 16% 156 Finance Committee Meeting What has the City Done to Manage its Budget? The City has been able to control and reduce costs by; ●Freezing positions during lean years ●Seeking grant opportunities for capital replacement and projects ●Deferring and extending capital replacement and maintenance ●Renegotiating contracts wherever possible ●Bundling contracts for greater economies of scale 17157 Finance Committee Meeting How is the City funded? 18158 Finance Committee Meeting In Palm Desert, the largest sources of revenue for the General Fund are roughly; ●30% by Sales Tax, ●30% by Hotel (TOT) taxes ●15% by Property Tax ●25% Other Revenues How is the City funded? 19 Sales Tax 30% TOT 30% Property Tax 15% License/Perm its 12% Franchise 4% All Other 9% 159 Finance Committee Meeting SantaBabaraCA.gov What is the City’s fiscal outlook? While the financial outlook of the City is sound for the upcoming fiscal year,there are several trends that could adversely impact the City’s finances in subsequent years and will require prudent decision-making to maintain the current service levels. ●In terms of revenues,the level of revenue growth experienced in recent years is not likely to continue,as increases were largely fueled by the one-time federal stimulus funding and business-friendly fiscal policies during and post pandemic. ●The City’s expenditures are projected to increase at a faster rate than the revenue growth in coming years.Projections indicate a deficit of as much as $14 million within five years,driven in large part by rising public safety costs. 20160 Finance Committee Meeting SantaBabaraCA.gov What is the City’s fiscal outlook? 21 Projected Revenues/Expenditures 161 Finance Committee Meeting 22 Rising costs for Public Safety and Emergency Medical Response are already impacting the City’s budget, and the City is growing in terms of both residents and the need for services. With the dissolution of Redevelopment Agencies in California, the City continues to absorb substantial deferred maintenance, in addition to the operating costs of the new Fire Station. Reduced resources and increasing operating costs will present challenges to the City’s ability to maintain services. To maintain the City’s long-term finances, staff has begun developing strategies to identify on-going efficiencies, cost savings and potentially new revenue options. Fiscal Challenges 162 Finance Committee Meeting 23 The City is considering a 1 cent sales tax increase ballot measure, to preserve funding for services including: •Maintaining 911 emergency medical, police/ crime prevention and fire response services •Keeping public areas safe and clean •Maintaining parks and recreation programs •Addressing homelessness •And other services and infrastructure maintained by the General Fund Potential Revenue Measure 163 Finance Committee Meeting 24 There is a Limit on How High Sales Tax Can Rise: 9.25% Key Fact 164 Finance Committee Meeting 25 Sales Tax Rates in Coachella Valley City Sales Tax Palm Springs 9.25% Cathedral City 8.75% Coachella 8.75% Indio 8.75% La Quinta 8.75% Desert Hot Springs 7.75% Indian Wells 7.75% Palm Desert 7.75% Rancho Mirage 7.75%165 Finance Committee Meeting 26 The City Retains a Fraction of Sales Taxes Collected Key Fact 166 Finance Committee Meeting Sales Tax collected in Palm Desert is divided and shared by the State, County, and City of Palm Desert. 27 Current City Sales Tax Rate: 7.75% 167 Finance Committee Meeting A Voter Approved One-Cent Local Measure Would Bring the City to an 8.75% rate, with 100% of new funds staying local in Palm Desert. 28 Potential New City Sales Tax Rate: 8.75% 168 Finance Committee Meeting 29 70%of sales tax dollars collected in Palm Desert come from tourists and visitors from surrounding areas. Key Fact 169 Finance Committee Meeting 30 •Most groceries •Prescriptions/many medical supplies •Utilities **No additional taxes would be levied on these items. Certain Items are Exempt from Sales Tax: 170 Finance Committee Meeting 31 What Would a 1 cent Increase Mean? $100 Shoes $1 increase $15 Dishwasher Pods 15 cent increase 171 Finance Committee Meeting 32 A 1 cent additional tax would: •Equal rates in neighboring and similar cities, including Cathedral City, Coachella, La Quinta, Lake Elsinore, Temecula •Generate an estimated $25 million annually -100% to stay local to Palm Desert and support the General Fund Potential Revenue Measure 172 Finance Committee Meeting What happens if new revenue is not secured? 33 What happens if new revenue is not secured? 173 Finance Committee Meeting 34 Capital Improvement and Facility Impacts Building Fire Station 102 will need to be paused until sufficient funding for on-going operations can be identified Building the New Library will need to be paused until sufficient funding for on-going operations can be identified Building the North Sphere Regional Park will need to be paused until sufficient funding for on-going operations can be identified Improvements to Storm Drains will need to be paused until sufficient funding for on-going operations can be identified All Deferred Facility Maintenance will need to be re-prioritized based on severity of condition All Deferred Housing Authority Property Maintenance will need to be re-prioritized based on severity of condition 174 Finance Committee Meeting 35 Deficit Spending is Immediate based on Current Projections STATUS QUO - ALL IN FY 2023-24** FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Estimated Revenue 83,446,318$ 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$ 49,313,480$ 14,028,320$ Unfunded Requests (from Reserve)(18,865,813) (25,634,180) (15,000,000) (21,000,000) (15,000,000) New Library ($30M)(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 ($30M) (15,000,000) (15,000,000) August 2023 Weather Event - Channel Projects (8,208,000) (5,000,000) (5,000,000) Additional One-Time Appropriations for 2024-25*(15,484,180) Est. General Fund Balance 102,251,178$ 76,047,863$ 49,313,480$ 14,028,320$ (18,072,642)$ 175 Finance Committee Meeting What are your priorities? 36176 Finance Committee Meeting 37 Your Feedback is Important •Potential budget cuts would have a significant impact on City services for Palm Desert residents •Additional locally controlled revenue would allow the City to avoid the most significant cuts to city services •The City wants to hear from residents about what services are most important to them. To provide feedback through our online survey, or to learn more visit www.engagepalmdesert.com 177 Finance Committee Meeting City Services and Infrastructure 38 ●CALFIRE Riverside County Fire Department ●Riverside County Sheriff’s Department ●Parks and Recreation ●Public Works ●Housing ●Library* ●3 Fire Stations 61 Firefighters ●15 Parks 2 new parks*●Library (City will be managing soon). ●Aquatic Center ●18 Buildings and 15 affordable housing properties (1,114 units) 178 Finance Committee Meeting Thank you! 39 Please Take Our Survey: 179 Finance Committee Meeting 180 Finance Committee Meeting CITY OF PALM DESERT ATTENDANCE REPORT Advisory Body: Prepared By: Year 2023 2023 2023 2023 2023 2024 2024 Month Mar May Jul Sep Nov Jan Mar Date 28-Mar 31-May N/A 26-Sep 28-Nov 22-Jan 26-Mar Alexander, Karen P A - N/A N/A N/A N/A 1 1 Garcia, Carlos P P - P P P P 0 0 Heuring, Gretchen N/A N/A - P P P P 0 0 Leo, Robert P P - P P P P 0 0 Messenger, Faith P P - P P P P 0 0 Wuest, Jake P P - E P P P 1 0 Harnik, Jan*N/A N/A - N/A N/A P P 0 0 Kelly, Kathleen*P P - P P N/A N/A 0 0 Quintanilla, Karina*P A - P P P P 1 1 Palm Desert Municipal Code 2.34.010: P Present A Absent E Excused -No meeting Bimonthly: Two unexcused absences from regular meetings in any twelve-month period shall constitute an automatic resignation of members holding office on boards that meet bimonthly. Total Absences Total Unexcused Absences Finance Committee Michelle Nance * Mayor and Mayor Pro Tem rotating positions are voting members of this Committee 181 Finance Committee Meeting