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Home My WebLink AboutAgenda Package - StudySession_May08_2025 PALM DESERT CITY COUNCIL STUDY SESSION MEETING AGENDA Thursday, May 8, 2025 12:00 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, Palm Desert Housing Authority, and Palm Desert Board of Library Trustees. 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: https://palmdesert.zoom.us/ or on the City's YouTube Channel. OPTIONS FOR PARTICIPATING IN THIS MEETING: Send your comments by email to: CityClerk@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. Pages 1.CALL TO ORDER - STUDY SESSION 2.STUDY SESSION TOPICS 2.a FISCAL YEAR 2025-26 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 (FY) 2025-26 Financial Plan and Five-Year Capital Improvement Plan. 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 “Meeting Agendas” 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, Michelle Nance, Acting 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/ Michelle Nance Acting Assistant City Clerk City Council Study Session 2 Page 1 of 1 CITY OF PALM DESERT STAFF REPORT MEETING DATE: May 8, 2025 PREPARED BY: Veronica Chavez, Director of Finance SUBJECT: FISCAL YEAR 2025-26 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 (FY) 2025-26 Financial Plan and Five-Year Capital Improvement Plan. BACKGROUND/ANALYSIS: Each year, City staff presents the Proposed Financial Plan and Five -Year Capital Improvement Program (CIP) to the City Council in May. Following the study session(s), staff will incorporate any recommended adjustments and bring the revised Proposed Financial Plan and Five-Year CIP forward for formal consideration at the City Council meeting scheduled for June 26, 2025. Legal Review: This report has been reviewed by the City Attorney’s Office. FINANCIAL IMPACT: The FY 2025-26 Financial Plan is based on both actual and carefully projected revenues and expenditures, ensuring a balanced budget across all funds. Any costs beyond regular operational activities would necessitate additional appropriations, which could affect the existing Fund Balance. Nevertheless, General Fund Reserves are expected to remain above the minimum threshold established by the City Council’s reserve policy throughout the current fiscal year. ATTACHMENTS: 1. FY 2025-26 Budget Packet 2. FY 2025-26 Budget Presentation 3 4 To: Honorable Mayor and City Councilmembers From: Chris Escobedo, Interim City Manager Date: May 8, 2025 Subject: Fiscal Year 2025-2026 Proposed Budget This proposed budget for the Fiscal Year 2025-26 has been prepared while considering the extraordinary opportunities and growth that lie ahead. On February 27, 2025 the City Council approved an adjusted revenue projection increasing the current FY 2024-25 Budget from $83,222,877 to $89,194,220 attributed to normalizing of retail sales, local travel activity, increased interest earnings, transfers in from other funds, and implementation of the Measure G 1% District Tax. With those same economic factors in mind for the remainder of the fiscal year, staff is now projecting FY 2024-25 final revenues at $90,610,504, mostly due to increased estimated property and sales tax estimates for the 2nd Quarter. For FY 2025-26, based on current economic factors, staff is proposing overall flat revenue growth plus a full year Measure G Revenue estimated at $ $109,433,282. As with sales tax, local hotel tax revenues are normalizing 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 rol l timing, so it continues to grow at a slow consistent pace. The City’s estimated General Fund revenues of $109.4 million are nearly equal to the amount requested $109.1 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 during the fiscal year. The City currently maintains at least eight vacant positions and anticipates filling those budgeted positions in the upcoming fiscal year. 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-saving option or operationally more efficient, as well as continuing to reach out to our contracted partners to see where costs can be minimized and/or services improved. 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 CITY OF PALM DESERT 5 Fiscal Year 2025-26 Proposed Budget May 8, 2025 Page 2 Authority, Public Safety Services, 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 $109,433,282 represent an increase of approximately $21.5 million (24.5%) over the current fiscal year’s original revenue estimate of $83,222,877. The table below shows the current fiscal year’s original revenue estimate, the projected current year revenues* and the proposed FY 2025-26 budget for revenue. Expenditures The General Fund operating expenditure budget i s $109,131,028 which represents an increase of $26.1 million (31.6%) in the total projected expenditures over the current fiscal year’s approved original budget of $82,962,012. The primary reason for the increase to expenditures is related to the Measure G Five -Year Plan and allocations to Capital Improvement Projects and/or Public Safety Costs. The largest increases are to Interfund Transfers Out, which Fire Service Operations and Capital Improvement Projects including the New Library, Fire Station 33 and 71 Renovations, Stormwater Improvements, and various facility improvements identified in the Plan. Operations saw an increase in Police Services which include a rate increase from Riverside County Sheriff and new officers on patrol. Technology software costs have also increased substantially as many of the new systems are now supported on the Cloud vs. purchasing equipment. The General Fund expenditures have been summarized in FY 2024-2025 Adj Budget FY 2024-2025 Projected FY 2025-2026 Proposed 1 Sales Tax 23,000,000 24,916,701 24,916,701 2 1% District Tax 4,000,000 4,000,000 24,000,000 3 Transient Occupancy Tax and Short Term Rentals 22,798,500 22,774,332 22,755,000 4 Property Tax Secured and Unsecured**12,623,089 12,558,552 12,809,723 5 Franchises (Cable/Gas/Electric/Waste)3,400,000 3,400,000 3,731,710 6 Timeshare Mitigation Fee*3,465,702 3,465,702 1,903,014 7 Business License Tax 1,163,000 1,122,955 1,160,000 8 Transfers-In (Traffic Safety, Parkview, Housing, Cannabis, AD's)2,680,140 2,680,140 1,902,700 9 Permits/Fees 2,992,998 3,133,013 3,696,439 10 State Payments (VLF, Parking Bail, MV lieu)5,739,780 6,091,261 5,891,000 11 Interest and Rents 5,362,329 5,149,193 5,256,000 12 Reimbursements and Other Revenue 1,968,682 1,318,655 1,421,531 TOTAL GENERAL FUND 89,194,220 90,610,504 109,443,818 * FY 2024-25 Includes one-time payment from Shadow Ridge **Property Tax includes funds allocated for Library Services and transferred to special fund for tracking purposes. 6 Fiscal Year 2025-26 Proposed Budget May 8, 2025 Page 3 different schedules, including one by category of expenditure and the other by department to easily identify cost allocation. 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 chart below presents the proposed expenditure budget by department. FY 2023-24 Actuals FY 2024-25 Adopted Budget FY 2025-26 Proposed Inc/(Dec) to PY 4110 City Council 305,968 350,401 444,086 93,685 4111 City Clerk 1,119,591 1,192,865 1,322,531 129,666 4112 Legislative Advocacy 33,000 40,845 30,000 (10,845) 4114 Elections 124,031 165,000 14,500 (150,500) 4120-21 Legal 779,127 671,110 968,962 297,852 4130 City Manager 2,595,068 2,077,045 1,099,135 (977,910) 4134 Capital Projects 1,350,546 1,593,632 1,810,343 216,711 4150-51 Finance 2,279,573 2,536,288 3,129,477 593,189 4154 Human Resources 904,795 1,117,478 1,145,871 28,393 4159 General Services 8,161,289 5,017,875 5,860,862 842,987 4190 Information Technology 3,775,249 3,498,426 3,928,968 430,542 4191 Unemployment Insurance 13,253 10,000 10,000 - 4192 Insurance 991,648 1,254,623 1,340,634 86,011 4199 Interfund Transfers 10,372,495 11,990,324 27,219,468 15,229,144 4210 Police Services 20,909,026 22,284,902 28,373,878 6,088,976 4211 Community Safety 102,481 131,100 220,084 88,984 4212 Homelessness Service 153,247 103,000 3,000 (100,000) 4230 Animal Regulation 364,087 410,000 620,000 210,000 4250 Traffic 1,370,907 1,484,949 1,558,800 73,851 4300 Public Works 1,897,288 1,827,840 1,945,378 117,538 4310 Streets 2,347,262 2,642,730 3,034,199 391,469 4312 ADA Improvements - 50,000 50,000 - 4313 Parking Lot Improvements 37,955 200,000 - (200,000) 4330 Corp Yard 196,727 256,200 265,000 8,800 4331 Fleet 417,528 412,500 457,500 45,000 4340 Building Maint 988,206 1,292,958 1,348,484 55,526 4344 Portola Community Ctr 169,640 219,750 220,500 750 4396 NPDES 76,125 350,000 260,000 (90,000) 4416 Community Promotions 746,864 557,720 602,000 44,280 4417 Marketing 1,927,403 2,206,326 1,897,100 (309,226) 4419 Visitor Services 988 12,930 9,500 (3,430) 4420 Building and Safety 1,282,002 1,321,441 1,494,701 173,260 4421 Permit Center 527,110 951,321 1,537,566 586,245 4422 Code Enforcement 915,643 946,494 1,284,995 338,501 4423 Engineering & Land Develop.- 822,934 1,280,594 457,660 4430 Economic Development 2,184,235 1,776,934 2,225,963 449,029 4470 Community Development 1,958,992 2,313,252 2,598,897 285,645 4610 Parks and Recreation 1,714,194 2,214,500 2,178,000 (36,500) 4611 Park Maintenance 1,129,303 1,497,000 1,578,500 81,500 4614 Landscape Services 2,867,872 3,231,294 3,738,052 506,758 4618 Citywide Park Imps 16,463 - - - 4674 Civic Center Park Imps 116,150 50,000 - (50,000) 4800 Contributions 1,656,113 1,979,025 2,023,500 44,475 78,879,444 83,063,012 109,131,028 26,068,016 Department Grand Total 7 Fiscal Year 2025-26 Proposed Budget May 8, 2025 Page 4 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 does not include a request to use General Fund Reserves, to meet the current estimated obligations of the City. 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 under $100 million in available General Fund Balance, 90% 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, $99.4 million will remain available as the FIN003 - Reserve Policy Requirements Estimated Beginning General Fund Balance 99,435,127 Actual amount will be determined after year end 2024-25 closing Reserve Allocation Required Threshold FY 2024-25 Purpose Non-Spendable Based on Actual 2,888,428 Obligated Unspent Funds Assigned 25% of GF Operating Exp Reserve 20,477,890 Cash Flow (Most Revenue is Received 2nd Half of FY 20% of GF Revenue 21,888,765 Emergencies (ie. Hilary, COVID, Natural Disaster) Max Deductibles 4,000,000 Intended for emergency costs not reimbursable from JPIA 50% of PERS Rate 11,070,207 Unexpected PERS rate changes/UAL 25% of GF Transfers Out 6,804,867 Cash Flow/Emergencies for Other Funds (ie. Fire, PDAC, Library) Facility Reserve based on Reserve Study 3,068,763 Covers facility maintenance costs/deferred costs 20% of Five-Year CIP 2,983,399 Covers unexpected cost overrun related to CIP 100% of Historical Cost of Equipment 2,967,611 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 76,149,930 Unassigned/Discretionary Fund Balance Available for Programming *23,285,197 *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 8 Fiscal Year 2025-26 Proposed Budget May 8, 2025 Page 5 General Fund Balance. We will go into the use of reserve funds and future forecasting in detail during Day 1 of the presentation. 9 10 FY 2025-26 Proposed Budget by Department FY 2023-24 Actuals FY 2024-25 Adopted Budget FY 2025-26 Proposed Inc/(Dec) to PY 4110 City Council 305,968 350,401 444,086 93,685 4111 City Clerk 1,119,591 1,192,865 1,322,531 129,666 4112 Legislative Advocacy 33,000 40,845 30,000 (10,845) 4114 Elections 124,031 165,000 14,500 (150,500) 4120-21 Legal 779,127 671,110 968,962 297,852 4130 City Manager 2,595,068 2,077,045 1,099,135 (977,910) 4134 Capital Projects 1,350,546 1,593,632 1,810,343 216,711 4150-51 Finance 2,279,573 2,536,288 3,129,477 593,189 4154 Human Resources 904,795 1,117,478 1,145,871 28,393 4159 General Services 8,161,289 5,017,875 5,860,862 842,987 4190 Information Technology 3,775,249 3,498,426 3,928,968 430,542 4191 Unemployment Insurance 13,253 10,000 10,000 - 4192 Insurance 991,648 1,254,623 1,340,634 86,011 4199 Interfund Transfers 10,372,495 11,990,324 27,219,468 15,229,144 4210 Police Services 20,909,026 22,284,902 28,373,878 6,088,976 4211 Community Safety 102,481 131,100 220,084 88,984 4212 Homelessness Service 153,247 103,000 3,000 (100,000) 4230 Animal Regulation 364,087 410,000 620,000 210,000 4250 Traffic 1,370,907 1,484,949 1,558,800 73,851 4300 Public Works 1,897,288 1,827,840 1,945,378 117,538 4310 Streets 2,347,262 2,642,730 3,034,199 391,469 4311 Street Resurfacing - - - - 4312 ADA Improvements - 50,000 50,000 - 4313 Parking Lot Improvements 37,955 200,000 - (200,000) 4314 Street Resurfacing - - - - 4315 Street Resurfacing - - - - 4330 Corp Yard 196,727 256,200 265,000 8,800 4331 Fleet 417,528 412,500 457,500 45,000 4340 Building Maint 988,206 1,292,958 1,348,484 55,526 4344 Portola Community Ctr 169,640 219,750 220,500 750 4396 NPDES 76,125 350,000 260,000 (90,000) 4416 Community Promotions 746,864 557,720 602,000 44,280 4417 Marketing 1,927,403 2,206,326 1,897,100 (309,226) 4419 Visitor Services 988 12,930 9,500 (3,430) 4420 Building and Safety 1,282,002 1,321,441 1,494,701 173,260 4421 Permit Center 527,110 951,321 1,537,566 586,245 4422 Code Enforcement 915,643 946,494 1,284,995 338,501 4423 Engineering & Land Develop.- 822,934 1,280,594 457,660 4430 Economic Development 2,184,235 1,776,934 2,225,963 449,029 4470 Community Development 1,958,992 2,313,252 2,598,897 285,645 4610 Parks and Recreation 1,714,194 2,214,500 2,178,000 (36,500) 4611 Park Maintenance 1,129,303 1,497,000 1,578,500 81,500 4614 Landscape Services 2,867,872 3,231,294 3,738,052 506,758 4618 Citywide Park Imps 16,463 - - - 4674 Civic Center Park Imps 116,150 50,000 - (50,000) 4800 Contributions 1,656,113 1,979,025 2,023,500 44,475 4950 Property Acquisition - - - - 78,879,444 83,063,012 109,131,028 26,068,016 11 12 FY 2025-26 Proposed Budget by Category Category Community Services 137,636 137,000 98,500 Conferences and Training 372,420 614,850 554,497 Emergency Planning 4,445,382 - 76,000 Equipment 46,362 85,500 77,000 Events and Community Funding 2,203,790 2,307,025 2,354,500 Other Operational Expenses 3,394,933 4,400,958 4,349,703 Police Service 20,841,842 22,188,702 28,322,678 Professional Services 6,954,713 7,101,205 8,997,087 Repair and Maint 4,600,559 5,903,000 6,208,000 Salaries & Benefits 22,116,624 24,521,144 26,840,262 Software Licenses 1,651,359 1,693,154 1,852,183 Supplies and Office Equipment 418,153 620,650 542,150 Transfers Out 10,372,495 11,990,324 27,219,468 Utilities 1,323,176 1,499,500 1,639,000 13 14 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments City Council 1104110-4101000 Meeting Compensation 158,043 148,293 183,749 187,803 1104110-4111500 Retirement Contribution 20,288 19,383 21,378 22,994 1104110-4111600 Medicare Contrb-Employer 2,714 2,150 2,844 2,723 1104110-4111700 Retiree Health 1,226 1,186 1,442 1,499 1104110-4112000 Ins Prem - Long Term Disab.124 733 124 928 1104110-4112100 Ins Prem - Health 79,910 106,267 90,522 140,436 1104110-4112200 Ins Prem-Dental/Vision 4,150 5,972 6,224 7,111 1104110-4112400 Ins Prem - Life 378 252 356 318 1104110-4112500 Workers' Compensation 2,109 1,415 1,415 1,774 1104110-4211000 Office Supplies 1,180 1,500 401 1,500 1104110-4219000 Supplies-Other 951 4,500 6 4,500 1104110-4306000 Volntr Rec/Special Events - - - 2,000 1104110-4306300 Committee/Commission - - - 12,000 1104110-4309000 Prof - Other 8,077 11,000 - 11,000 1104110-4309000 Prof - Other - 7,500 1104110-4309000 Prof - Other - 2,500 1104110-4309000 Prof - Other - 1,000 1104110-4311500 Mileage Reimbursement 3,000 4,500 2,116 4,500 1104110-4312000 Conf- Seminars- Workshops 16,620 24,500 20,000 22,000 1104110-4312000 Conf- Seminars- Workshops - 10,000 1104110-4312000 Conf- Seminars- Workshops - 2,000 1104110-4312000 Conf- Seminars- Workshops - 5,000 1104110-4312000 Conf- Seminars- Workshops - 5,000 1104110-4312500 Local Meetings 3,468 9,500 2,458 11,500 1104110-4312500 Local Meetings - 2,000 1104110-4312500 Local Meetings - 8,000 1104110-4312500 Local Meetings - 1,500 1104110-4333000 R/M-Office Equipment - - - - 1104110-4362000 Subscriptions/Publication - 750 12 750 1104110-4363000 Dues 100 1,000 - 1,000 1104110-4365000 Telephones 3,425 4,000 2,775 4,250 1104110-4366000 Postage & Freight 205 500 69 500 1104110-4388000 Cntrb-Various Agencies - 2,000 - 2,000 1104110-4404000 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. 1 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting15 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments City Clerk 1104111-4100100 Salaries-Full Time 719,800 756,298 726,680 830,520 1104111-4100200 Salaries-Overtime 4,899 5,000 3,591 - 1104111-4111500 Retirement Contribution 92,915 98,327 91,238 101,165 1104111-4111600 Medicare Contrb-Employer 10,458 10,957 10,354 12,023 1104111-4111700 Retiree Health 11,341 12,129 12,543 17,563 1104111-4111800 Employer 457 Contribution 1,200 1,200 3,867 6,400 1104111-4112000 Ins Prem - Long Term Disab.2,582 3,736 2,974 4,099 1104111-4112100 Ins Prem - Health 155,676 163,437 167,767 172,488 1104111-4112200 Ins Prem-Dental/Vision 11,126 11,805 11,060 11,347 1104111-4112400 Ins Prem - Life 1,403 1,277 1,605 1,401 1104111-4112500 Workers' Compensation 7,807 7,219 9,624 7,845 1104111-4211000 Office Supplies 2,592 4,000 3,060 4,000 1104111-4300300 Prof-Temporary Part-Time - - 49,442 7,500 1104111-4309000 Prof - Other 11,866 20,000 11,460 20,000 1104111-4309000 Prof - Other - 12,000 1104111-4309000 Prof - Other - 8,000 1104111-4311500 Mileage Reimbursement 1,156 1,000 148 500 1104111-4311500 Mileage Reimbursement - 500 1104111-4312000 Conf- Seminars- Workshops 14,812 12,000 6,896 8,500 certifications of existing staff (e.g. IIMC Conference, CCAC Training and 1104111-4312000 Conf- Seminars- Workshops - 3,000 1104111-4312000 Conf- Seminars- Workshops - 1,500 1104111-4312000 Conf- Seminars- Workshops - 1,000 1104111-4312000 Conf- Seminars- Workshops - 1,000 1104111-4312000 Conf- Seminars- Workshops - 2,000 1104111-4312500 Local Meetings 400 600 786 600 1104111-4321000 Req Legal Advertising 36,857 50,000 25,143 50,000 1104111-4361000 Printing / Duplicating 12,743 4,000 3,742 54,000 1104111-4361000 Printing / Duplicating 50,000 1104111-4361000 Printing / Duplicating 4,000 Minutes 1104111-4362000 Subscriptions/Publication 1,234 2,000 1,416 2,000 1104111-4363000 Dues 2,215 5,800 3,655 3,500 1104111-4364000 Filing Fees - 100 - 100 2 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting16 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104111-4365000 Telephones 1,400 2,980 1,223 2,980 1104111-4366000 Postage & Freight 761 4,000 185 4,000 1104111-4404000 Cap-Office Equipment 2,108 - - - 1104111-4404000 Cap-Office Equipment - 4111 CITY CLERK TOTAL 1,107,352 1,177,865 1,148,458 1,322,531 83,000 Legislative Advocacy 1104112-4309000 Prof - Other 33,000 40,845 36,000 30,000 1104112-4309000 Prof - Other 30,000 4112 LEG ADVOCACY TOTAL 33,000 40,845 36,000 30,000 30,000 Elections 1104114-4211000 Office Supplies 769 500 500 500 1104114-4309000 Prof - Other 122,634 157,500 746 5,000 1104114-4312000 Conf- Seminars- Workshops - - 4,000 1104114-4321000 Req Legal Advertising 628 5,000 5,000 4114 ELECTIONS TOTAL 124,031 163,000 1,246 14,500 - Legal Services 1104120-4301500 Prof - Legal 308,580 317,520 320,916 336,962 03.06.25 1104121-4301500 Prof - Legal 437,937 322,090 807,090 600,000 1104121-4301600 Prof-Employee Law Service 32,610 31,500 31,500 32,000 4120-4121 LEGAL SVCS TOTAL 779,127 671,110 1,159,506 968,962 - City Manager 1104130-4100100 Salaries-Full Time 1,188,934 990,258 883,713 777,627 1104130-4100200 Salaries-Overtime 603 - 888 1,000 1104130-4111500 Retirement Contribution 141,588 127,759 86,461 93,858 1104130-4111600 Medicare Contrb-Employer 17,334 14,245 12,772 11,203 1104130-4111700 Retiree Health 47,140 25,001 40,465 19,615 1104130-4111800 Employer 457 Contribution 5,150 4,800 4,944 6,000 1104130-4112000 Ins Prem - Long Term Disab.2,831 4,857 2,596 3,805 1104130-4112100 Ins Prem - Health 113,363 110,442 108,716 95,634 3 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting17 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104130-4112400 Ins Prem - Life 1,772 1,656 1,639 1,299 1104130-4112500 Workers' Compensation 8,274 11,787 15,716 7,547 1104130-4211000 Office Supplies 246 400 53 400 1104130-4301150 Prof-Engineering Svcs 1,000,963 700,000 626,364 - 1104130-4309000 Prof - Other 29,610 30,000 30,000 30,000 1104130-4311500 Mileage Reimbursement 137 500 230 500 1104130-4312000 Conf- Seminars- Workshops 10,120 18,000 10,000 18,000 ICMA, League of California Cities Annual & City Managers, and CAPIO 1104130-4312500 Local Meetings 1,356 4,000 472 4,000 1104130-4363000 Dues 4,650 19,000 11,921 10,000 1104130-4365000 Telephones 3,775 3,000 3,966 4,000 1104130-4366000 Postage & Freight 61 200 16 200 1104130-4369500 Misc Expenses 494 700 962 1,050 1104130-4404000 Cap-Office Equipment 6,752 - - 5,000 4130 CITY MANAGER TOTAL 2,595,067 2,077,045 1,850,840 1,099,135 - Capital Projects 1104134-4100100 Salaries-Full Time 979,510 1,061,539 1,036,988 1,234,638 1104134-4100200 Salaries-Overtime 3,517 5,000 978 - 1104134-4111500 Retirement Contribution 126,986 137,917 131,995 150,261 1104134-4111600 Medicare Contrb-Employer 14,169 15,373 14,966 17,863 1104134-4111700 Retiree Health 18,328 23,754 20,921 28,672 1104134-4111800 Employer 457 Contribution 6,600 7,200 6,400 8,400 1104134-4112000 Ins Prem - Long Term Disab.3,459 5,242 3,928 6,091 1104134-4112100 Ins Prem - Health 172,810 218,747 200,254 249,151 1104134-4112200 Ins Prem-Dental/Vision 14,798 16,341 14,720 16,152 1104134-4112400 Ins Prem - Life 1,858 1,788 2,293 2,078 1104134-4112500 Workers' Compensation - 10,131 10,131 11,662 1104134-4211000 Office Supplies 2,146 5,500 550 3,500 1104134-4309000 Prof - Other - 50,000 10,000 50,000 1104134-4311500 Mileage Reimbursement - - - 125 1104134-4312000 Conf- Seminars- Workshops 645 15,100 10,000 15,500 1104134-4312000 Conf- Seminars- Workshops - 8,000 1104134-4312000 Conf- Seminars- Workshops - 650 1104134-4312000 Conf- Seminars- Workshops - 2,000 1104134-4312000 Conf- Seminars- Workshops - 400 4 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting18 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104134-4312000 Conf- Seminars- Workshops - 1,000 APWA Conference 1104134-4312000 Conf- Seminars- Workshops - 2,000 1104134-4312000 Conf- Seminars- Workshops - 450 1104134-4312500 Local Meetings 142 2,500 - 500 1104134-4361000 Printing / Duplicating - 1,500 781 1,000 1104134-4362000 Subscriptions/Publication 417 1,000 - 250 1104134-4363000 Dues - 2,000 1,486 2,000 1104134-4365000 Telephones 5,161 3,000 5,692 7,500 1104134-4404000 Cap-Office Equipment - 10,000 - 5,000 4134 CAPTIAL PROJECTS TOTAL 1,350,545 1,593,632 1,472,084 1,810,343 15,500 Finance 1104150-4100100 Salaries-Full Time 1,586,969 1,669,677 1,535,339 2,031,522 1104150-4100200 Salaries-Overtime 3,706 1,000 3,593 4,000 1104150-4111500 Retirement Contribution 206,399 216,829 188,377 247,086 1104150-4111600 Medicare Contrb-Employer 23,128 24,163 22,379 29,410 1104150-4111700 Retiree Health 32,391 35,745 31,000 42,698 1104150-4111800 Employer 457 Contribution 11,644 10,800 11,067 15,181 1104150-4112000 Ins Prem - Long Term Disab.5,603 8,239 6,015 10,013 1104150-4112100 Ins Prem - Health 258,515 281,327 298,607 392,187 1104150-4112200 Ins Prem-Dental/Vision 20,993 19,280 22,463 28,149 1104150-4112400 Ins Prem - Life 3,110 2,812 3,557 3,417 1104150-4112500 Workers' Compensation 13,594 15,936 21,248 18,733 1104150-4211000 Office Supplies 2,209 2,750 2,752 2,750 1104150-4300300 Prof-Temporary Part-Time - 1,000 39,020 35,000 1104150-4309000 Prof - Other - 100,400 75,000 117,000 1104150-4309000 Prof - Other - 75,000 1104150-4309000 Prof - Other - 42,000 1104150-4311500 Mileage Reimbursement 775 1,500 571 1,500 1104150-4312000 Conf- Seminars- Workshops 16,514 20,000 20,000 25,000 1104150-4312000 Conf- Seminars- Workshops - 3,093 1104150-4312000 Conf- Seminars- Workshops - 1,985 1104150-4312000 Conf- Seminars- Workshops - 1,991 1104150-4312000 Conf- Seminars- Workshops - 1,425 1104150-4312000 Conf- Seminars- Workshops - 2,888 1104150-4312000 Conf- Seminars- Workshops - 4,268 1104150-4312000 Conf- Seminars- Workshops - 9,350 1104150-4312500 Local Meetings 3,139 2,500 2,500 2,000 5 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting19 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104150-4312500 Local Meetings - 500 CSMFO CV Chapter Luncheons, etc 1104150-4312500 Local Meetings - 1,500 1104150-4361000 Printing / Duplicating 6,681 7,500 7,500 7,500 1104150-4361000 Printing / Duplicating - 1,400 1104150-4361000 Printing / Duplicating - 3,600 1104150-4361000 Printing / Duplicating - 2,500 1104150-4362000 Subscriptions/Publication 1,368 1,300 1,022 1,000 1104150-4362000 Subscriptions/Publication - 600 1104150-4362000 Subscriptions/Publication - 400 1104150-4363000 Dues 4,081 6,850 5,153 6,500 1104150-4363000 Dues - 700 1104150-4363000 Dues - 1,200 1104150-4363000 Dues - 425 1104150-4363000 Dues - 150 1104150-4363000 Dues - 1,800 1104150-4363000 Dues - 575 1104150-4363000 Dues - 150 1104150-4363000 Dues - 1,200 1104150-4363000 Dues - 300 1104150-4365000 Telephones 2,949 3,480 2,793 2,905 1104150-4365000 Telephones - 2,500 1104150-4365000 Telephones - 405 1104150-4366000 Postage & Freight 2,332 2,200 2,004 2,000 1104150-4404000 Cap-Office Equipment - 1,000 - 1,000 4150 FINANCE TOTAL 2,206,101 2,436,288 2,301,959 3,026,551 161,905 Audit 1104151-4302000 Prof-Accounting/Auditing 73,473 100,000 78,397 102,926 1104151-4302000 Prof-Accounting/Auditing 74,906 1104151-4302000 Prof-Accounting/Auditing 7,819 1104151-4302000 Prof-Accounting/Auditing 13,335 1104151-4302000 Prof-Accounting/Auditing 626 1104151-4302000 Prof-Accounting/Auditing 1,500 1104151-4302000 Prof-Accounting/Auditing 4,740 4151 AUDIT TOTAL 73,473 100,000 78,397 102,926 102,926 6 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting20 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104154-4100100 Salaries-Full Time 451,528 495,093 459,782 535,456 1104154-4100200 Salaries-Overtime 327 1,000 - 1,000 1104154-4111500 Retirement Contribution 59,606 64,324 59,737 65,235 1104154-4111600 Medicare Contrb-Employer 6,512 7,169 6,559 7,755 1104154-4111700 Retiree Health 9,481 10,952 10,045 11,844 1104154-4111800 Employer 457 Contribution 2,900 3,600 3,200 3,600 1104154-4112000 Ins Prem - Long Term Disab.1,578 2,445 1,705 2,644 1104154-4112100 Ins Prem - Health 95,286 102,409 102,802 111,716 1104154-4112200 Ins Prem-Dental/Vision 6,594 6,816 6,642 7,493 1104154-4112400 Ins Prem - Life 838 835 978 900 1104154-4112500 Workers' Compensation 5,851 4,725 6,300 5,058 1104154-4119100 Tuition Reimbursement - 15,000 5,000 15,000 1104154-4211000 Office Supplies 807 5,000 537 5,000 1104154-4219000 Supplies-Other 8,446 12,300 11,555 12,300 1104154-4300300 Prof-Temporary Part-Time - - - - 1104154-4303600 Prof-Temp Help City-Wide - 45,000 - - 1104154-4305600 Medical Annual/New Employ 4,226 6,000 4,379 6,000 1104154-4309000 Prof - Other 50,648 112,000 112,000 118,000 1104154-4309000 Prof - Other - 50,000 1104154-4309000 Prof - Other - 10,000 1104154-4309000 Prof - Other - 30,000 1104154-4309000 Prof - Other - 28,000 1104154-4309501 Prof-Emp Recog Program 33,263 37,000 43,971 60,600 1104154-4309501 Prof-Emp Recog Program - 35,000 1104154-4309501 Prof-Emp Recog Program - 1,600 1104154-4309501 Prof-Emp Recog Program - 20,000 1104154-4309501 Prof-Emp Recog Program - 3,000 1104154-4309501 Prof-Emp Recog Program - 1,000 1104154-4311500 Mileage Reimbursement 470 3,500 - 3,500 1104154-4312000 Conf- Seminars- Workshops 1,391 6,000 593 6,000 1104154-4312100 Committee Conferences - - - - 1104154-4312101 City Wide Training 150,111 156,000 100,000 145,000 1104154-4312500 Local Meetings 3,206 - - - 1104154-4321500 Other Advertising 949 1,000 - 1,000 1104154-4321500 Other Advertising - 1,000 7 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting21 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104154-4363000 Dues 5,310 7,500 9,493 8,000 LCW, SHRM 1104154-4365000 Telephones 1,510 960 1,402 1,920 1104154-4366000 Postage & Freight 173 350 14 350 1104154-4391500 Employee Safety 3,316 10,000 2,188 10,000 1104154-4404000 Cap-Office Equipment - - - - 4154 HUMAN RESOURCES TOTAL 904,796 1,117,478 949,089 1,145,871 179,600 General Services 1104159-4101500 Retirement Contribution 2,680,167 3,625,375 3,700,726 4,133,262 1104159-4101500 Retirement Contribution - 4,051,262 1104159-4101500 Retirement Contribution - - 1104159-4101500 Retirement Contribution - 82,000 1104159-4211000 Office Supplies 10,402 12,000 4,338 6,000 1104159-4219000 Supplies-Other - - - - 1104159-4219100 Disaster/Emerg 4,443,586 - 11,966 1,000 1104159-4302200 Prof-Banking - - - 83,800 1104159-4302200 Prof-Banking - 6,800 1104159-4302200 Prof-Banking - 77,000 1104159-4309000 Prof - Other 680,706 597,500 505,824 955,800 1104159-4309000 Prof - Other - 30,000 1104159-4309000 Prof - Other - 25,000 1104159-4309000 Prof - Other - 5,000 1104159-4309000 Prof - Other - 500,000 1104159-4309000 Prof - Other - 16,000 1104159-4309000 Prof - Other - 10,000 1104159-4309000 Prof - Other - 52,000 1104159-4309000 Prof - Other - 308,000 Townsend - $108,000- Grant Management Services - The Criscom Company, Ardurra Group, and Engineering Solutions for Grant Writing in 1104159-4309000 Prof - Other - 5,000 1104159-4309000 Prof - Other 4,800 1104159-4309300 Prof-Other Admn Expenses 142,567 500,000 500,000 500,000 1104159-4342000 Rental-Office Equipment 6,698 10,000 7,521 8,000 8 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting22 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104159-4361000 Printing / Duplicating 2,062 4,000 1,511 3,000 Stationery and Paper 1104159-4363000 Dues 159,173 158,000 162,361 116,000 1104159-4363000 Dues - 21,000 1104159-4363000 Dues - 13,500 1104159-4363000 Dues - 80,000 1104159-4363000 Dues - 1,500 1104159-4364800 Sb2557/County Admin Fees 34,591 60,000 50,745 43,000 1104159-4365000 Telephones 955 1,000 789 1,000 1104159-4366000 Postage & Freight - - - - 1104159-4404000 Cap-Office Equipment 382 50,000 4,946 10,000 4159 GENERAL SERVICES TOTAL 8,161,287 5,017,875 4,950,727 5,860,862 5,288,862 Information Technology 1104190-4100100 Salaries-Full Time 738,577 888,183 825,022 930,123 1104190-4100200 Salaries-Overtime 14,235 10,000 10,419 - 1104190-4111500 Retirement Contribution 94,122 115,543 104,904 112,982 1104190-4111600 Medicare Contrb-Employer 11,113 12,879 12,327 13,452 1104190-4111700 Retiree Health 2,206 4,638 5,454 6,381 1104190-4111800 Employer 457 Contribution 5,050 4,800 5,333 6,000 1104190-4112000 Ins Prem - Long Term Disab.2,516 4,391 3,085 4,579 1104190-4112100 Ins Prem - Health 122,690 166,070 157,709 167,716 1104190-4112200 Ins Prem-Dental/Vision 9,423 12,944 11,275 11,805 1104190-4112400 Ins Prem - Life 1,417 1,497 1,599 1,562 1104190-4112500 Workers' Compensation 4,846 8,477 8,477 8,785 1104190-4211000 Office Supplies 362 1,000 855 1,000 1104190-4212000 Supplies-Computer 13,702 25,000 19,916 25,000 1104190-4309000 Prof - Other 139,518 173,500 258,870 212,500 1104190-4309000 Prof - Other - 72,000 1104190-4309000 Prof - Other - 60,000 1104190-4309000 Prof - Other - 13,000 1104190-4309000 Prof - Other - 67,500 1104190-4311500 Mileage Reimbursement 509 400 - 400 1104190-4312000 Conf- Seminars- Workshops 5,522 16,050 99 15,000 1104190-4312000 Conf- Seminars- Workshops - 15,000 1104190-4336000 R&M-Computer 24,954 40,000 26,336 40,000 1104190-4336000 R&M-Computer - 30,000 1104190-4336000 R&M-Computer - 10,000 9 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting23 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104190-4342000 Rental-Office Equipment 63,734 69,000 51,734 72,000 Rental Equipment 1104190-4342000 Rental-Office Equipment - 72,000 1104190-4362000 Subscriptions/Publication 16,093 41,400 867 1,000 1104190-4362001 Software License 1,651,359 1,693,154 1,642,154 1,852,183 1104190-4362001 Software License - 67,000 1104190-4362001 Software License - 114,000 1104190-4362001 Software License - 87,000 1104190-4362001 Software License - 57,000 1104190-4362001 Software License - 61,000 1104190-4362001 Software License - 85,000 1104190-4362001 Software License - 53,000 1104190-4362001 Software License - 35,000 1104190-4362001 Software License - 78,000 1104190-4362001 Software License - 51,000 Secure FTP solution, Server Endpoint security, Palo Alto Firewall 1104190-4362001 Software License - 374,000 1104190-4362001 Software License - 386,205 1104190-4362001 Software License - 42,000 1104190-4362001 Software License - 251,125 1104190-4362001 Software License - 35,853 1104190-4362001 Software License - 40,000 1104190-4362001 Software License - 35,000 1104190-4363000 Dues 585 1,000 - 1,000 1104190-4365000 Telephones 86,161 158,000 108,244 150,000 1104190-4366000 Postage & Freight - 500 - 500 1104190-4390000 Special Programs 741,320 - 3,154,551 250,000 1104190-4390000 Special Programs - 1104190-4390000 Special Programs 250,000 1104190-4404000 Cap-Office Equipment 25,235 50,000 6,271 45,000 1104190-4404000 Cap-Office Equipment 45,000 4190 INFO TECHNOLOGY TOTAL 3,775,251 3,498,426 6,415,500 3,928,968 2,486,683 Insurance 1104191-4112600 Unemployment Insurance-State 13,253 10,000 15,652 10,000 1104192-4309000 Prof - Other - 5,000 5,000 10 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting24 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104192-4371000 Liab & Property Damage 8,706 1104192-4371000 Liab & Property Damage 893,174 1104192-4371000 Liab & Property Damage 419,753 1104192-4371000 Liab & Property Damage 14,000 1104192-4371000 Liab & Property Damage - 4191-4192 INSURANCE TOTAL 1,004,901 1,264,623 1,191,075 1,350,634 1,335,634 Transfers Out 1104199-4501000 Inter-Fund Transfers Out 10,372,495 11,990,324 27,614,428 27,219,468 1104199-4501000 Inter-Fund Transfers Out - Compensation Benefits Transfer SALY VC 3.15.24 (250k), update to cover neg fund bal. LU 4-18-24 ($265k reallocated from retiree health) 1104199-4501000 Inter-Fund Transfers Out 1,080,000 1104199-4501000 Inter-Fund Transfers Out 141,000 1104199-4501000 Inter-Fund Transfers Out - 1104199-4501000 Inter-Fund Transfers Out 2,152,543 1104199-4501000 Inter-Fund Transfers Out 7,750,000 1104199-4501000 Inter-Fund Transfers Out 2,523,443 1104199-4501000 Inter-Fund Transfers Out 2,400,000 1104199-4501000 Inter-Fund Transfers Out 1,000,000 1104199-4501000 Inter-Fund Transfers Out 6,000,000 1104199-4501000 Inter-Fund Transfers Out 3,847,482 1104199-4501000 Inter-Fund Transfers Out 325,000 4199 TRANSFERS OUT TOTAL 10,372,495 11,990,324 27,614,428 27,219,468 27,219,468 Police Services 1104210-4217000 Supply-Automotive-Gas 24,459 19,200 13,368 19,200 1104210-4304000 Prof-Police Service Cntr 20,715,801 11,786,055 11,730,000 15,404,178 1104210-4304200 Police Service Contingency 68,153 140,000 84,812 - Special Equipment, materials, training, & program support (Line 24) 1104210-4309203 ContSvcs Dedicated Team - 8,712,473 8,712,473 10,999,409 1104210-4309204 ContSvcs Police OT - 768,750 369,257 200,000 1104210-4309205 ContSvcs Police Prof Other - 371,424 67,487 - 1104210-4309206 ContSvcs Police ALPR - 335,000 335,000 291,500 1104210-4334000 R/M-Motor Vehicles-Fleet 42,725 77,000 62,802 32,000 11 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting25 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104210-4390400 Police Reoccurring Operational 57,888 75,000 41,822 1,427,591 1104210-4390400 Police Reoccurring Operational 10,000 1104210-4390400 Police Reoccurring Operational 70,000 1104210-4390400 Police Reoccurring Operational 318,218 1104210-4390400 Police Reoccurring Operational 213,029 1104210-4390400 Police Reoccurring Operational 119,248 1104210-4390400 Police Reoccurring Operational 50,615 1104210-4390400 Police Reoccurring Operational 613,921 1104210-4390400 Police Reoccurring Operational 32,560 4210 POLICE SERVICES TOTAL 20,909,026 22,284,902 21,417,020 28,373,878 1,427,591 Community Safety 1104211-4100100 Salaries-Full Time - - - 1104211-4101600 Medicare Contrb-Employer - - - 1104211-4111500 Retirement Contribution - - - 1104211-4111700 Retiree Health - - - 1104211-4112000 Ins Prem - Long Term Disab.- - - 1104211-4112100 Ins Prem - Health - - - 1104211-4112200 Ins Prem-Dental/Vision - - - 1104211-4112400 Ins Prem - Life - - - 1104211-4112500 Workers' Compensation - - - 1104211-4219000 Supplies-Other - 10,000 16,000 10,000 1104211-4219000 Supplies-Other 1,000 1104211-4219000 Supplies-Other 5,000 1104211-4219000 Supplies-Other 4,000 1104211-4219100 Disaster/Emerg 1,796 - 75,000 75,000 1104211-4219100 Disaster/Emerg 45,000 1104211-4219100 Disaster/Emerg 30,000 1104211-4306001 Citizens on Patrol 31,390 35,000 18,427 40,000 1104211-4306001 Citizens on Patrol 8,200 1104211-4306001 Citizens on Patrol 29,300 1104211-4306001 Citizens on Patrol 2,500 1104211-4309000 Prof - Other - 5,000 4,640 4,304 1104211-4309000 Prof - Other 804 12 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting26 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104211-4309201 School Crossing Guards 69,078 60,000 70,000 80,000 Crossing Guards for Ford, Lincoln, Reagan, PDCMS, & WCMS (Increase 1104211-4311500 Mileage Reimbursement 217 3,000 1,185 2,780 1104211-4312000 Conf- Seminars- Workshops - 15,000 387 4,800 1104211-4312500 Local Meetings - 3,000 3,000 1104211-4363000 Dues - 100 133 200 4211 COMMUNITY SAFETY TOTAL 102,481 131,100 185,772 220,084 129,304 Homelessness Services 1104212-4309200 Prof - Contracting 41,875 - - 1104212-4363000 Dues 3,000 3,000 3,000 1104212-4392100 Homeless Outreach Team 108,372 100,000 100,000 - 4212 HOMELESSNESS SERVICES 153,247 103,000 100,000 3,000 - Animal Regulation 1104230-4309000 Prof - Other 365,846 400,000 575,000 600,000 1104230-4388400 Animal Resourse Adopt (1,759) 10,000 17,000 20,000 1104230-4388400 Animal Resourse Adopt 2,500 1104230-4388400 Animal Resourse Adopt 17,500 4230 ANIMAL REGULATION TOTAL 364,088 410,000 592,000 620,000 20,000 Traffic Safety 1104250-4100100 Salaries-Full Time 574,787 567,710 557,479 584,660 1104250-4100200 Salaries-Overtime 11,485 9,000 12,044 15,000 1104250-4111500 Retirement Contribution 70,282 73,781 64,215 70,966 1104250-4111600 Medicare Contrb-Employer 8,704 8,222 8,423 8,478 1104250-4111700 Retiree Health 3,499 4,055 3,876 2,932 1104250-4111800 Employer 457 Contribution 4,725 3,600 4,467 6,000 1104250-4112000 Ins Prem - Long Term Disab.2,138 2,804 2,185 2,876 1104250-4112100 Ins Prem - Health 106,326 109,938 112,526 116,922 1104250-4112200 Ins Prem-Dental/Vision 9,872 10,213 9,418 10,213 1104250-4112400 Ins Prem - Life 1,044 958 1,085 981 1104250-4112500 Workers' Compensation - 5,418 5,418 5,522 1104250-4219000 Supplies-Other 9,053 5,000 4,281 5,000 1104250-4219000 Supplies-Other - 2,500 13 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting27 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104250-4219000 Supplies-Other - 2,500 Small Tools 1104250-4309000 Prof - Other 25,000 100,000 15,933 75,000 1104250-4309000 Prof - Other - 50,000 1104250-4309000 Prof - Other - 25,000 1104250-4311500 Mileage Reimbursement - 750 - 500 1104250-4312000 Conf- Seminars- Workshops 3,040 18,000 - 10,750 1104250-4312000 Conf- Seminars- Workshops - 5,000 1104250-4312000 Conf- Seminars- Workshops - 1,000 1104250-4312000 Conf- Seminars- Workshops - 1,000 1104250-4312000 Conf- Seminars- Workshops - 1,500 1104250-4312000 Conf- Seminars- Workshops - 1,500 1104250-4312000 Conf- Seminars- Workshops - 750 1104250-4332500 R/M-Signals 303,763 315,000 300,000 380,000 1104250-4332500 R/M-Signals - 7,500 1104250-4332500 R/M-Signals - 10,000 1104250-4332500 R/M-Signals - 5,000 1104250-4332500 R/M-Signals - 200,000 1104250-4332500 R/M-Signals - 125,000 1104250-4332500 R/M-Signals - 25,000 1104250-4332500 R/M-Signals - 7,500 1104250-4351400 Utilities-Electric 232,411 230,000 192,081 250,000 1104250-4365000 Telephones 4,778 5,500 3,635 5,500 1104250-4404500 Machinery & Equipment - 15,000 5,082 7,500 4250 TRAFFIC SAFETY TOTAL 1,370,909 1,484,949 1,302,146 1,558,800 470,750 PW- Administration 1104300-4100100 Salaries-Full Time 1,220,807 1,037,569 1,200,111 1,185,353 1104300-4100200 Salaries-Overtime - 2,500 - 2,500 1104300-4111500 Retirement Contribution 155,351 134,888 150,929 144,068 1104300-4111600 Medicare Contrb-Employer 18,114 15,035 17,739 17,169 1104300-4111700 Retiree Health 9,779 10,611 9,790 18,747 1104300-4111800 Employer 457 Contribution 11,950 9,600 10,667 10,800 1104300-4112000 Ins Prem - Long Term Disab.4,129 5,127 4,255 5,839 1104300-4112100 Ins Prem - Health 212,406 180,299 211,884 216,310 1104300-4112200 Ins Prem-Dental/Vision 19,200 15,202 18,214 16,567 1104300-4112400 Ins Prem - Life 2,289 1,751 2,443 1,994 1104300-4112500 Workers' Compensation 38,121 11,008 14,677 11,781 1104300-4211000 Office Supplies 3,680 7,500 3,880 7,500 14 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting28 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104300-4219000 Supplies-Other - 2,500 5,750 5,000 Non-Office Related Supplies (i.e. keys, locks, tools, etc.) 1104300-4300300 Prof-Temporary Part-Time 28,091 25,000 20,691 20,000 1104300-4301000 Prof-Architectural/Eng 33,689 175,000 - 1104300-4309000 Prof - Other 92,193 85,000 29,267 180,000 1104300-4309000 Prof - Other - 10,000 1104300-4309000 Prof - Other - 50,000 1104300-4309000 Prof - Other - 10,000 1104300-4309000 Prof - Other - 7,500 1104300-4309000 Prof - Other - 50,000 1104300-4309000 Prof - Other - 50,000 1104300-4309000 Prof - Other - 2,500 1104300-4311500 Mileage Reimbursement 1,280 2,500 680 2,500 1104300-4312000 Conf- Seminars- Workshops 13,777 41,000 17,493 31,000 1104300-4312000 Conf- Seminars- Workshops - 3,500 1104300-4312000 Conf- Seminars- Workshops - 8,000 1104300-4312000 Conf- Seminars- Workshops - 1,500 1104300-4312000 Conf- Seminars- Workshops - 1,500 1104300-4312000 Conf- Seminars- Workshops - 3,500 1104300-4312000 Conf- Seminars- Workshops - 1,000 1104300-4312000 Conf- Seminars- Workshops - 2,500 1104300-4312000 Conf- Seminars- Workshops - 500 1104300-4312000 Conf- Seminars- Workshops - 3,500 1104300-4312000 Conf- Seminars- Workshops - 2,500 1104300-4312000 Conf- Seminars- Workshops - 3,000 1104300-4312500 Local Meetings 6,379 11,250 2,499 13,750 1104300-4312500 Local Meetings - 1,000 1104300-4312500 Local Meetings - 2,500 1104300-4312500 Local Meetings - 1,250 1104300-4312500 Local Meetings - 7,500 1104300-4312500 Local Meetings - 1,500 1104300-4361000 Printing / Duplicating - 1,000 - 1,000 1104300-4362000 Subscriptions/Publication 3,142 5,000 4,785 8,500 1104300-4362000 Subscriptions/Publication - 2,500 1104300-4362000 Subscriptions/Publication - 6,000 1104300-4363000 Dues 7,445 10,000 7,897 10,500 1104300-4363000 Dues - 2,500 1104300-4363000 Dues - 750 1104300-4363000 Dues - 500 1104300-4363000 Dues - 750 15 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting29 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104300-4363000 Dues - 2,000 ISA Membership and Certification 1104300-4363000 Dues - 500 1104300-4363000 Dues - 250 1104300-4363000 Dues - 500 1104300-4363000 Dues - 250 1104300-4363000 Dues - 750 1104300-4363000 Dues - 250 1104300-4363000 Dues - 750 1104300-4363000 Dues - 750 1104300-4365000 Telephones 9,154 20,000 7,378 16,000 1104300-4366000 Postage & Freight 774 1,000 284 1,000 1104300-4391500 Employee Safety 5,001 10,000 5,433 10,000 1104300-4404000 Cap-Office Equipment 537 7,500 2,114 7,500 1104300-4404000 Cap-Office Equipment - 2,500 1104300-4404000 Cap-Office Equipment - 5,000 4300 PW ADMIN TOTAL 1,897,288 1,827,840 1,748,858 1,945,378 251,250 PW-Streets 1104310-4100100 Salaries-Full Time 1,090,832 1,199,194 1,069,319 1,429,231 1104310-4100200 Salaries-Overtime 59,690 20,000 28,986 40,000 1104310-4111500 Retirement Contribution 136,099 155,496 131,211 173,831 1104310-4111600 Medicare Contrb-Employer 16,935 17,322 16,127 20,648 1104310-4111700 Retiree Health 3,336 3,239 5,742 11,138 1104310-4111800 Employer 457 Contribution 5,100 7,200 6,627 10,800 1104310-4112000 Ins Prem - Long Term Disab.4,129 5,906 4,602 7,040 1104310-4112100 Ins Prem - Health 269,019 327,846 320,431 402,585 1104310-4112200 Ins Prem-Dental/Vision 22,580 24,061 22,604 28,588 1104310-4112400 Ins Prem - Life 2,108 2,021 2,210 2,409 1104310-4112500 Workers' Compensation 32,506 11,445 11,445 12,929 1104310-4214000 Uniforms 23,977 25,000 9,369 25,000 1104310-4214000 Uniforms - 10,000 1104310-4214000 Uniforms - 5,000 1104310-4214000 Uniforms - 5,000 1104310-4214000 Uniforms - 2,500 1104310-4214000 Uniforms - 2,500 1104310-4219000 Supplies-Other 147,384 140,000 100,000 145,000 1104310-4219000 Supplies-Other - 10,000 1104310-4219000 Supplies-Other - 30,000 16 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting30 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104310-4219000 Supplies-Other - 10,000 El Paseo Replacement Flags and Poles 1104310-4219000 Supplies-Other - 30,000 1104310-4219000 Supplies-Other - 7,500 1104310-4219000 Supplies-Other - 7,500 1104310-4219000 Supplies-Other - 15,000 1104310-4219000 Supplies-Other - 15,000 1104310-4219000 Supplies-Other - 10,000 1104310-4219000 Supplies-Other - 10,000 1104310-4311500 Mileage Reimbursement 997 1,000 - 1,000 1104310-4312000 Conf- Seminars- Workshops 16,365 30,000 18,660 16,500 1104310-4312000 Conf- Seminars- Workshops - 1,500 1104310-4312000 Conf- Seminars- Workshops - 10,000 1104310-4312000 Conf- Seminars- Workshops - 5,000 1104310-4332000 Repair & Maintenance Streets 428,974 592,500 515,899 615,000 1104310-4332000 Repair & Maintenance Streets - 25,000 1104310-4332000 Repair & Maintenance Streets - 100,000 1104310-4332000 Repair & Maintenance Streets - 15,000 1104310-4332000 Repair & Maintenance Streets - 225,000 1104310-4332000 Repair & Maintenance Streets - 50,000 1104310-4332000 Repair & Maintenance Streets - 20,000 1104310-4332000 Repair & Maintenance Streets - 15,000 1104310-4332000 Repair & Maintenance Streets - 25,000 1104310-4332000 Repair & Maintenance Streets - 25,000 1104310-4332000 Repair & Maintenance Streets - 50,000 1104310-4332000 Repair & Maintenance Streets - 50,000 1104310-4332000 Repair & Maintenance Streets - 15,000 1104310-4343000 Construction Equipment 40,111 35,000 19,757 35,000 1104310-4351000 Utilities-Water 15,080 15,000 8,632 15,000 1104310-4365000 Telephones 14,094 10,500 16,574 17,500 1104310-4391502 Graffiti Program 12,968 15,000 5,347 15,000 1104310-4404500 Machinery & Equipment 4,978 5,000 47,727 10,000 4310 PW STREETS TOTAL 2,347,262 2,642,730 2,361,268 3,034,199 801,500 Repairs and Maintenance 1104311-4332000 Repair & Maintenance Streets - - - 1104312-4332000 Repair & Maintenance Streets - 50,000 50,000 1104313-4332000 Repair & Maintenance Streets 37,955 200,000 107 - 1104314-4332000 Repair & Maintenance Streets - - - 17 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting31 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104315-4332000 Repair & Maintenance Streets - - - 4311-4315 REPS & MAINT TOTAL 37,955 250,000 107 50,000 - Corporation Yard 1104330-4219000 Supplies-Other 13,365 17,000 15,147 22,500 1104330-4219000 Supplies-Other 7,500 1104330-4219000 Supplies-Other 7,500 1104330-4219000 Supplies-Other 3,000 1104330-4219000 Supplies-Other 1,500 1104330-4219000 Supplies-Other 3,000 1104330-4309000 Prof - Other 10,767 12,450 11,257 16,750 1104330-4309000 Prof - Other 1,750 1104330-4309000 Prof - Other 3,000 1104330-4309000 Prof - Other 2,500 1104330-4309000 Prof - Other 3,000 1104330-4309000 Prof - Other 2,000 1104330-4309000 Prof - Other 1,500 1104330-4309000 Prof - Other 1,500 1104330-4309000 Prof - Other 1,500 1104330-4331000 R/M-Buildings 98,495 122,500 100,000 147,500 1104330-4331000 R/M-Buildings 25,000 1104330-4331000 R/M-Buildings 7,500 1104330-4331000 R/M-Buildings 45,000 1104330-4331000 R/M-Buildings 5,000 1104330-4331000 R/M-Buildings 5,000 1104330-4331000 R/M-Buildings 5,000 1104330-4331000 R/M-Buildings 18,500 1104330-4331000 R/M-Buildings 5,000 1104330-4331000 R/M-Buildings 5,000 1104330-4331000 R/M-Buildings 5,000 1104330-4331000 R/M-Buildings 15,000 1104330-4331000 R/M-Buildings 1,500 1104330-4331000 R/M-Buildings 5,000 1104330-4351000 Utilities-Water 7,872 10,000 6,547 10,000 1104330-4351200 Utilities-Gas 630 1,000 603 1,000 1104330-4351400 Utilities-Electric 31,472 45,000 37,244 45,000 1104330-4364000 Filing Fees 8,001 6,750 4,809 7,250 1104330-4364000 Filing Fees - 250 18 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting32 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104330-4364000 Filing Fees - 2,500 Dept of Environmental Health 1104330-4364000 Filing Fees - 3,500 1104330-4364000 Filing Fees - 750 1104330-4364000 Filing Fees - 250 1104330-4404000 Cap-Office Equipment 26,125 41,500 8,747 15,000 1104330-4404000 Cap-Office Equipment - 5,000 1104330-4404000 Cap-Office Equipment - 5,000 1104330-4404000 Cap-Office Equipment - 5,000 4330 CORP YARD TOTAL 196,727 256,200 184,353 265,000 209,000 Fleet 1104331-4217000 Supply-Automotive-Gas 152,029 150,000 125,000 157,500 1104331-4217000 Supply-Automotive-Gas 7,500 1104331-4217000 Supply-Automotive-Gas 150,000 1104331-4305400 Prof-Hazardous Materials 4,865 12,500 12,192 15,000 1104331-4305400 Prof-Hazardous Materials 5,000 1104331-4305400 Prof-Hazardous Materials 10,000 1104331-4334000 R/M-Motor Vehicles-Fleet 233,188 225,000 218,885 277,500 1104331-4334000 R/M-Motor Vehicles-Fleet 25,000 1104331-4334000 R/M-Motor Vehicles-Fleet 20,000 1104331-4334000 R/M-Motor Vehicles-Fleet 10,000 1104331-4334000 R/M-Motor Vehicles-Fleet 10,000 1104331-4334000 R/M-Motor Vehicles-Fleet 7,500 1104331-4334000 R/M-Motor Vehicles-Fleet 5,000 1104331-4334000 R/M-Motor Vehicles-Fleet 75,000 1104331-4334000 R/M-Motor Vehicles-Fleet 20,000 1104331-4334000 R/M-Motor Vehicles-Fleet 40,000 1104331-4334000 R/M-Motor Vehicles-Fleet 30,000 1104331-4334000 R/M-Motor Vehicles-Fleet 15,000 1104331-4334000 R/M-Motor Vehicles-Fleet 20,000 1104331-4404000 Cap-Office Equipment 27,446 25,000 2,819 7,500 4331 FLEET TOTAL 417,527 412,500 358,896 457,500 450,000 Building Maintenance 1104340-4100100 Salaries-Full Time 282,813 426,320 235,281 412,902 1104340-4100200 Salaries-Overtime 24,359 10,000 27,123 30,000 1104340-4111500 Retirement Contribution 30,949 55,475 24,975 50,022 19 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting33 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104340-4111600 Medicare Contrb-Employer 4,804 6,182 3,862 5,987 1104340-4111700 Retiree Health - 820 - 4,897 1104340-4111800 Employer 457 Contribution 2,700 3,600 2,133 4,800 1104340-4112000 Ins Prem - Long Term Disab.979 2,108 851 2,027 1104340-4112100 Ins Prem - Health 62,356 83,527 53,821 103,982 1104340-4112200 Ins Prem-Dental/Vision 4,729 8,171 3,858 8,171 1104340-4112400 Ins Prem - Life 666 719 412 692 1104340-4112500 Workers' Compensation 3,664 3,286 4,381 4,004 1104340-4219000 Supplies-Other 55,168 52,000 47,329 65,000 1104340-4219000 Supplies-Other - 20,000 1104340-4219000 Supplies-Other - 15,000 1104340-4219000 Supplies-Other - 7,500 1104340-4219000 Supplies-Other - 7,500 1104340-4219000 Supplies-Other - 7,500 1104340-4219000 Supplies-Other - 7,500 1104340-4309000 Prof - Other 31,130 28,000 32,472 33,000 1104340-4309000 Prof - Other - 3,000 1104340-4309000 Prof - Other - 5,000 1104340-4309000 Prof - Other - 5,000 1104340-4309000 Prof - Other - 5,000 1104340-4309000 Prof - Other - 5,000 1104340-4309000 Prof - Other - 5,000 1104340-4309000 Prof - Other - 2,500 1104340-4309000 Prof - Other - 2,500 1104340-4311500 Mileage Reimbursement 160 500 - 500 1104340-4312000 Conf- Seminars- Workshops 3,325 13,750 1,277 11,000 1104340-4312000 Conf- Seminars- Workshops - 4,000 1104340-4312000 Conf- Seminars- Workshops - 3,000 1104340-4312000 Conf- Seminars- Workshops - 1,500 1104340-4312000 Conf- Seminars- Workshops - 2,500 1104340-4331000 R/M-Buildings 177,778 262,500 200,000 255,000 1104340-4331000 R/M-Buildings - 20,000 1104340-4331000 R/M-Buildings - 15,000 1104340-4331000 R/M-Buildings - 50,000 1104340-4331000 R/M-Buildings - 25,000 1104340-4331000 R/M-Buildings - 7,500 1104340-4331000 R/M-Buildings - 50,000 1104340-4331000 R/M-Buildings - 10,000 1104340-4331000 R/M-Buildings - 5,000 20 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting34 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104340-4331000 R/M-Buildings - 15,000 Historical Society Repairs 1104340-4331000 R/M-Buildings - 10,000 1104340-4331000 R/M-Buildings - 10,000 1104340-4331000 R/M-Buildings - 17,500 1104340-4331000 R/M-Buildings - 10,000 1104340-4331000 R/M-Buildings - 10,000 1104340-4332600 Janitorial Services 104,104 115,000 95,247 125,000 1104340-4351000 Utilities-Water 6,201 10,000 2,865 10,000 1104340-4351200 Utilities-Gas 2,954 2,500 2,865 3,000 1104340-4351400 Utilities-Electric 187,975 200,000 175,000 210,000 1104340-4365000 Telephones 1,392 3,500 1,948 3,500 1104340-4404000 Cap-Office Equipment - 5,000 203 5,000 4340 BLDG MAINT TOTAL 988,206 1,292,958 915,905 1,348,484 364,000 Portola Community Center 1104344-4219000 Supplies-Other 3 2,500 234 1,500 1104344-4309000 Prof - Other 118,963 130,500 100,000 132,500 1104344-4309000 Prof - Other - 1,500 1104344-4309000 Prof - Other - 125,000 1104344-4309000 Prof - Other - 1,500 1104344-4309000 Prof - Other - 1,000 1104344-4309000 Prof - Other - 2,000 1104344-4309000 Prof - Other - 1,500 1104344-4331000 R/M-Buildings 22,655 48,500 40,000 49,000 1104344-4331000 R/M-Buildings - 5,000 1104344-4331000 R/M-Buildings - 20,000 1104344-4331000 R/M-Buildings - 7,500 1104344-4331000 R/M-Buildings - 2,500 1104344-4331000 R/M-Buildings - 5,000 1104344-4331000 R/M-Buildings - 5,000 1104344-4331000 R/M-Buildings - 2,500 1104344-4331000 R/M-Buildings - 1,500 1104344-4351000 Utilities-Water 5,324 7,500 3,771 6,500 1104344-4351200 Utilities-Gas 853 1,000 797 1,000 1104344-4351400 Utilities-Electric 19,636 27,500 17,073 27,500 1104344-4365000 Telephones 2,206 2,250 2,240 2,500 4344 PORTOLA CMTY CNTR TOTAL 169,640 219,750 164,116 220,500 181,500 21 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting35 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments NPDES 1104396-4400100 Capital Project 76,125 350,000 50,000 260,000 1104396-4400100 Capital Project 110,000 1104396-4400100 Capital Project 150,000 4396 - NPDES TOTAL 76,125 350,000 50,000 260,000 260,000 Community Promotions 1104416-4100200 Salaries-Overtime - - - 1104416-4306100 Special Events - - - 1104416-4306101 City Produced Events 547,677 324,000 300,000 327,000 1104416-4306101 City Produced Events 130,000 1104416-4306101 City Produced Events 120,000 1104416-4306101 City Produced Events 10,000 1104416-4306101 City Produced Events 12,000 1104416-4306101 City Produced Events 10,000 1104416-4306101 City Produced Events 30,000 1104416-4306101 City Produced Events 15,000 1104416-4306101 City Produced Events - 1104416-4306201 City Sponsored Events - - - 1104416-4322000 PSDR CVB Funding - - - 1104416-4368100 Courtesy Carts 199,187 233,720 200,000 275,000 1104416-4368100 Courtesy Carts 275,000 1104416-4368100 Courtesy Carts - 1104416-4368100 Courtesy Carts - 1104416-4368100 Courtesy Carts - 4416 CMTY PROMO TOTAL 746,864 557,720 500,000 602,000 602,000 Public Affairs 1104417-4100100 Salaries-Full Time 516,994 627,038 482,575 434,066 1104417-4100200 Salaries-Overtime 441 500 202 - 1104417-4100300 Salaries-Part Time - - 7,040 51,524 22 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting36 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104417-4111600 Medicare Contrb-Employer 7,714 9,083 7,589 7,041 1104417-4111700 Retiree Health 12,565 17,445 13,210 11,490 1104417-4111800 Employer 457 Contribution 4,450 6,000 4,267 3,600 1104417-4112000 Ins Prem - Long Term Disab.1,942 3,097 1,940 2,146 1104417-4112100 Ins Prem - Health 77,376 112,410 80,740 61,161 1104417-4112200 Ins Prem-Dental/Vision 5,629 7,484 5,138 4,076 1104417-4112400 Ins Prem - Life 1,039 1,058 1,032 734 1104417-4112500 Workers' Compensation 1,950 5,984 7,979 4,593 1104417-4211000 Office Supplies 193 200 231 200 1104417-4302600 Bright Side Newsletter 94,433 105,000 100,000 105,000 1104417-4309000 Prof - Other 377,563 375,000 300,000 364,545 1104417-4309000 Prof - Other - 53,000 1104417-4309000 Prof - Other - 186,000 1104417-4309000 Prof - Other - 52,545 1104417-4309000 Prof - Other - 73,000 1104417-4309101 Community Calendar 14,171 20,000 15,295 15,000 1104417-4311500 Mileage Reimbursement 707 200 175 1,000 1104417-4312000 Conf- Seminars- Workshops 12,494 15,800 10,558 16,300 1104417-4312000 Conf- Seminars- Workshops - 5,300 1104417-4312000 Conf- Seminars- Workshops - 3,000 1104417-4312000 Conf- Seminars- Workshops - 1,500 1104417-4312000 Conf- Seminars- Workshops - 2,000 1104417-4312000 Conf- Seminars- Workshops - 2,000 1104417-4312000 Conf- Seminars- Workshops - 2,500 1104417-4312500 Local Meetings 3,599 10,500 6,362 500 1104417-4312500 Local Meetings - 500 engagement costs) 1104417-4312500 Local Meetings - - 1104417-4321700 Photography & Videography - 5,000 400 5,000 1104417-4321900 Advertising Production 17,525 10,000 747 - 1104417-4322100 Advertising Media Buys 543,854 573,765 545,000 541,555 1104417-4322100 Advertising Media Buys - 525,455 1104417-4322100 Advertising Media Buys - - the sake of clarity, the funds from this line have been reduced and consolidated with Advertising Special Event (4322200) in the proposed 1104417-4322100 Advertising Media Buys - 9,150 23 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting37 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104417-4322100 Advertising Media Buys 6,950 California Travel Guide (Visitor Center) - New Expense 1104417-4322200 Advertising Special Event 37,354 40,000 6,667 46,500 This includes radio, out-of-home, and some print in the Coachella Valley to promote City events, including Concerts in the Park, other City events, the Library, and some PDAC. This year we've combined it with the "Local Events" itemization from the Media Buys line (4322100). The combined budgeted amount in FY 24/25 was $75,000. 1104417-4322201 Advertising Special CO-OP 93,358 150,000 74,500 150,000 need periods in FY25/26 to help drive TOT. 1104417-4322300 Advertising Promotional 11,534 1,000 9,500 3,000 for the items have increased over the past year so we're budgeting more 1104417-4322301 Collateral Design 4,930 10,000 8,278 5,000 1104417-4361000 Printing / Duplicating 13,278 13,500 5,662 5,000 1104417-4362000 Subscriptions/Publication 749 750 600 930 1104417-4362000 Subscriptions/Publication - 360 1104417-4362000 Subscriptions/Publication - 420 1104417-4362000 Subscriptions/Publication - 150 1104417-4363000 Dues 2,519 3,000 2,975 2,774 1104417-4363000 Dues - 275 1104417-4363000 Dues - 750 1104417-4363000 Dues - 1,749 1104417-4365000 Telephones 760 1,000 480 1,400 1104417-4404000 Cap-Office Equipment - - - - 4417 PUBLIC AFFAIRS TOTAL 1,927,406 2,206,326 1,761,825 1,897,100 926,604 Visitor Center 1104419-4100100 Salaries-Full Time - - - 1104419-4100200 Salaries-Overtime - - - 1104419-4111500 Retirement Contribution - - - 1104419-4111600 Medicare Contrb-Employer - - - 1104419-4111700 Retiree Health - - - 1104419-4112000 Ins Prem - Long Term Disab.- - - 1104419-4112100 Ins Prem - Health - - - 1104419-4112200 Ins Prem-Dental/Vision - - - 1104419-4112400 Ins Prem - Life - - - 24 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting38 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104419-4211000 Office Supplies - 1,000 488 1,000 1104419-4219000 Supplies-Other - 4,000 8,830 7,500 1104419-4311500 Mileage Reimbursement - 500 - 1104419-4312000 Conf- Seminars- Workshops - - - 1104419-4312500 Local Meetings - 250 - 1104419-4361000 Printing / Duplicating - 1,000 - 1104419-4362000 Subscriptions/Publication 510 700 - 1104419-4365000 Telephones - 480 - 1104419-4366000 Postage & Freight 478 5,000 276 1,000 4419 VISITORS CENTER TOTAL 988 12,930 9,594 9,500 - Building and Safety 1104420-4100100 Salaries-Full Time 779,367 702,528 701,719 848,464 1104420-4100200 Salaries-Overtime 5,634 5,000 893 5,000 1104420-4111500 Retirement Contribution 98,694 91,318 86,549 102,643 1104420-4111600 Medicare Contrb-Employer 11,596 10,177 10,341 12,286 1104420-4111700 Retiree Health 9,199 6,957 6,864 8,219 1104420-4111800 Employer 457 Contribution 4,800 4,800 5,000 7,200 1104420-4112000 Ins Prem - Long Term Disab.2,827 3,470 2,689 4,160 1104420-4112100 Ins Prem - Health 122,566 118,841 123,316 125,701 1104420-4112200 Ins Prem-Dental/Vision 10,626 9,762 9,420 10,144 1104420-4112400 Ins Prem - Life 1,469 1,183 1,691 1,420 1104420-4112500 Workers' Compensation 21,277 6,705 8,940 8,014 1104420-4211000 Office Supplies 288 2,500 419 2,500 1104420-4214000 Uniforms 353 1,200 1,011 1,200 1104420-4218000 Small Tools/Equipment - 1,000 - 1,000 1104420-4301000 Prof-Architectural/Eng 176,095 300,000 300,000 - 1104420-4309000 Prof - Other - - - 300,000 1104420-4311500 Mileage Reimbursement 1,168 2,000 339 2,000 1104420-4312000 Conf- Seminars- Workshops 20,523 22,000 13,514 20,000 1104420-4312000 Conf- Seminars- Workshops - 2,000 1104420-4312000 Conf- Seminars- Workshops - 18,000 1104420-4312500 Local Meetings 1,075 1,000 - 1,000 1104420-4361000 Printing / Duplicating 1,587 8,000 3,702 3,000 25 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting39 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104420-4362000 Subscriptions/Publication - 7,200 1104420-4362000 Subscriptions/Publication - 600 1104420-4362000 Subscriptions/Publication - 400 1104420-4362000 Subscriptions/Publication - 2,500 1104420-4362000 Subscriptions/Publication - 2,800 1104420-4363000 Dues 992 1,500 713 1,000 1104420-4365000 Telephones 6,569 10,000 6,030 10,250 Building Inspectors 1104420-4366000 Postage & Freight 39 1,000 19 1,000 1104420-4391500 Employee Safety 750 3,000 - 2,500 1104420-4404500 Machinery & Equipment - 2,500 - 2,500 4420 BUILDING AND SAFTEY TOTAL 1,282,003 1,321,441 1,287,441 1,494,701 33,500 Permit Center 1104421-4100100 Salaries-Full Time 299,834 581,071 347,517 715,689 1104421-4100200 Salaries-Overtime 463 500 8,574 10,000 1104421-4111500 Retirement Contribution 39,365 75,372 45,023 87,046 1104421-4111600 Medicare Contrb-Employer 4,513 8,397 5,256 10,340 1104421-4111700 Retiree Health 3,911 1,833 3,731 3,335 1104421-4111800 Employer 457 Contribution 3,750 6,000 3,600 7,201 1104421-4112000 Ins Prem - Long Term Disab.1,229 2,863 1,520 3,526 1104421-4112100 Ins Prem - Health 55,728 112,957 100,673 190,816 1104421-4112200 Ins Prem-Dental/Vision 5,985 9,300 7,249 13,182 1104421-4112400 Ins Prem - Life 594 978 736 1,206 1104421-4112500 Workers' Compensation - 1,950 3,332 5,878 1104421-4211000 Office Supplies 1,858 3,000 686 2,500 1104421-4214000 Uniforms - 500 - - 1104421-4309000 Prof - Other 104,000 135,000 139,333 470,000 1104421-4309000 Prof - Other - 190,000 1104421-4309000 Prof - Other - 180,000 1104421-4309000 Prof - Other - 100,000 1104421-4311500 Mileage Reimbursement 131 800 - 800 1104421-4312000 Conf- Seminars- Workshops 4,025 8,500 2,075 13,497 1104421-4312000 Conf- Seminars- Workshops - 11,497 Services Center staff members 1104421-4312000 Conf- Seminars- Workshops - 2,000 26 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting40 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104421-4312500 Local Meetings - - - 500 1104421-4363000 Dues 71 600 267 600 1104421-4365000 Telephones 1,653 1,500 388 1,250 1104421-4366000 Postage & Freight - 200 - 200 4421 PERMIT CENTER TOTAL 527,111 951,321 669,960 1,537,566 483,497 Code Enforcement 1104422-4100100 Salaries-Full Time 560,504 543,578 556,125 771,169 1104422-4100200 Salaries-Overtime 6,195 5,000 9,470 5,000 1104422-4111500 Retirement Contribution 72,495 70,501 71,272 93,962 1104422-4111600 Medicare Contrb-Employer 8,328 7,854 8,303 11,163 1104422-4111700 Retiree Health 6,694 8,724 6,809 13,334 1104422-4111800 Employer 457 Contribution 4,250 3,600 4,333 6,000 1104422-4112000 Ins Prem - Long Term Disab.1,876 2,678 2,371 3,805 1104422-4112100 Ins Prem - Health 130,218 128,837 151,986 192,925 1104422-4112200 Ins Prem-Dental/Vision 10,869 9,978 10,186 12,708 1104422-4112400 Ins Prem - Life 920 914 1,167 1,299 1104422-4112500 Workers' Compensation - 2,430 7,895 6,130 1104422-4211000 Office Supplies 735 2,500 1,051 2,000 1104422-4214000 Uniforms 1,799 2,000 3,511 3,500 1104422-4218000 Small Tools/Equipment 1,060 2,000 - 1,000 1104422-4305500 Prof -Lot Cleaning Svc 8,234 15,000 7,127 15,000 1104422-4309000 Prof - Other 62,639 98,900 90,000 106,000 1104422-4309000 Prof - Other - 16,500 1104422-4309000 Prof - Other - 8,100 1104422-4309000 Prof - Other - 69,400 1104422-4309000 Prof - Other - 12,000 1104422-4311500 Mileage Reimbursement - 1,500 461 1,500 1104422-4312000 Conf- Seminars- Workshops 7,636 15,000 7,835 15,000 1104422-4312500 Local Meetings - 1,500 67 1,000 1104422-4361000 Printing / Duplicating 20,361 7,000 7,604 7,000 1104422-4361000 Printing / Duplicating - 2,000 1104422-4361000 Printing / Duplicating - 5,000 1104422-4363000 Dues 800 2,000 1,213 2,000 1104422-4364000 Filing Fees 140 1,500 72 1,500 27 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting41 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104422-4366000 Postage & Freight 3,491 5,000 1,571 3,000 1104422-4391500 Employee Safety - 2,500 672 1,750 4422 CODE ENFORCEMENT TOTAL 915,643 946,494 955,762 1,284,995 113,000 Engineering 1104423-4100100 Salaries-Full Time - 602,802 257,617 122,315 1104423-4100200 Salaries-Overtime - - - - 1104423-4111500 Retirement Contribution - 86,484 25,173 14,557 1104423-4111600 Medicare Contrb-Employer - 8,706 3,782 1,774 1104423-4111700 Retiree Health - 9,802 5,053 3,579 1104423-4111800 Employer 457 Contribution - 1,200 1,133 1,200 1104423-4112000 Ins Prem - Long Term Disab.- 2,968 472 590 1104423-4112100 Ins Prem - Health - 75,506 14,815 918 1104423-4112200 Ins Prem-Dental/Vision - 5,892 1,473 904 1104423-4112400 Ins Prem - Life - 1,011 304 202 1104423-4112500 Workers' Compensation - 6,663 8,884 1,155 1104423-4211000 Office Supplies - 1,500 - 500 1104423-4301150 Prof-Engineering Svcs - - 850,000 1104423-4301150 Prof-Engineering Svcs - 650,000 1104423-4301150 Prof-Engineering Svcs - 200,000 1104423-4543010 Prof-Arch/Eng/Design - - - 275,000 150,000 25,000 25,000 25,000 50,000 1104423-4311500 Mileage Reimbursement - 500 - 500 1104423-4312000 Conf- Seminars- Workshops - 9,000 2,027 5,000 1104423-4312500 Local Meetings - 900 - 300 1104423-4363000 Dues - 3,000 - 1,000 1104423-4365000 Telephones - 2,000 - 600 1104423-4404000 Cap-Office Equipment - 5,000 - 500 4423 - ENG & LAND DEVELOPMENT T - 822,934 320,735 1,280,594 1,125,000 Economic Development 1104430-4100100 Salaries-Full Time 1,009,641 922,983 1,053,531 1,252,075 1104430-4100200 Salaries-Overtime 432 500 - - 1104430-4111500 Retirement Contribution 128,530 119,919 122,023 152,351 28 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting42 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104430-4111600 Medicare Contrb-Employer 15,522 13,364 15,302 18,108 1104430-4111700 Retiree Health 12,215 11,267 13,178 19,810 1104430-4111800 Employer 457 Contribution 9,200 7,200 8,600 10,800 1104430-4112000 Ins Prem - Long Term Disab.3,493 4,557 3,552 6,174 1104430-4112100 Ins Prem - Health 196,022 180,892 197,165 220,098 1104430-4112200 Ins Prem-Dental/Vision 14,918 13,386 14,351 16,116 1104430-4112400 Ins Prem - Life 1,988 1,557 1,978 2,105 1104430-4112500 Workers' Compensation 18,085 8,809 11,745 11,826 1104430-4211000 Office Supplies 1,901 5,000 1,551 3,000 1104430-4219000 Supplies-Other - - 3,241 2,000 1104430-4300300 Prof-Temporary Part-Time - - 9,143 7,000 1104430-4309000 Prof - Other 618,407 300,000 146,075 285,000 1104430-4309000 Prof - Other - 150,000 1104430-4309000 Prof - Other - 10,000 1104430-4309000 Prof - Other - 100,000 1104430-4309000 Prof - Other - 25,000 1104430-4309000 Prof - Other - - 1104430-4309102 Prof-Economic Development 60,698 75,000 49,385 75,000 1104430-4311500 Mileage Reimbursement 1,069 3,000 1,280 2,000 1104430-4312000 Conf- Seminars- Workshops 21,815 26,000 9,759 35,000 1104430-4312100 Committee Conferences 3,000 5,000 4,000 5,000 1104430-4312500 Local Meetings 2,138 3,500 2,591 4,000 1104430-4321000 Req Legal Advertising - - - - 1104430-4322100 Advertising Media Buys - 7,000 5,200 8,000 1104430-4361000 Printing / Duplicating - 2,500 - 2,500 1104430-4362000 Subscriptions/Publication 194 500 - 500 1104430-4363000 Dues 59,266 60,000 17,000 50,000 1104430-4365000 Telephones 4,724 3,000 3,682 8,000 1104430-4366000 Postage & Freight 977 2,000 554 1,500 1104430-4388600 Cntrb-- - - - 1104430-4663920 Community Engagement - - - 28,000 1104430-4663920 Community Engagement - 4,000 1104430-4663920 Community Engagement - 3,000 1104430-4663920 Community Engagement - 5,000 1104430-4663920 Community Engagement - 1,000 1104430-4663920 Community Engagement - 12,000 29 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting43 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104430-4663920 Community Engagement - - 4430 ECON DEVELOPMENT TOTAL 2,184,237 1,776,934 1,694,887 2,225,963 313,000 Development Services 1104470-4100100 Salaries-Full Time 1,236,550 1,157,481 1,191,338 1,226,712 1104470-4100200 Salaries-Overtime 624 5,000 - 2,500 1104470-4111500 Retirement Contribution 158,053 150,597 148,765 149,154 1104470-4111600 Medicare Contrb-Employer 18,596 16,783 17,450 17,768 1104470-4111700 Retiree Health 23,710 28,798 28,228 29,469 1104470-4111800 Employer 457 Contribution 9,300 8,400 9,333 10,800 1104470-4112000 Ins Prem - Long Term Disab.4,482 5,723 4,581 6,044 1104470-4112100 Ins Prem - Health 171,061 156,677 177,437 181,127 1104470-4112200 Ins Prem-Dental/Vision 14,430 12,915 13,585 13,818 1104470-4112400 Ins Prem - Life 2,766 1,952 2,501 2,063 1104470-4112500 Workers' Compensation 23,641 11,276 15,035 13,992 1104470-4211000 Office Supplies 2,521 3,000 1,130 2,500 1104470-4218000 Small Tools/Equipment 213 - - - 1104470-4300300 Prof-Temporary Part-Time - 10,000 - - 1104470-4300500 Prof-Planners 89,522 650,000 616,000 850,000 1104470-4300500 Prof-Planners - 650,000 1104470-4300500 Prof-Planners - 100,000 1104470-4300500 Prof-Planners - 100,000 1104470-4301000 Prof-Architectural/Eng - - - - 1104470-4306200 Community Recognition 1,173 1,000 - 1,000 1104470-4306300 Committee/Commission - 13,500 2,373 25,200 1104470-4306300 Committee/Commission - 7,200 1104470-4306300 Committee/Commission - 15,000 1104470-4306300 Committee/Commission - 3,000 1104470-4309000 Prof - Other 136,555 - 5 - 1104470-4311500 Mileage Reimbursement 1,108 2,500 840 2,500 1104470-4312000 Conf- Seminars- Workshops 19,151 27,150 16,682 30,000 1104470-4312000 Conf- Seminars- Workshops - 6,000 1104470-4312000 Conf- Seminars- Workshops - 17,000 1104470-4312000 Conf- Seminars- Workshops - 2,000 1104470-4312000 Conf- Seminars- Workshops - 3,500 1104470-4312000 Conf- Seminars- Workshops - 1,500 1104470-4312500 Local Meetings 5,897 2,500 452 1,500 30 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting44 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104470-4333000 R/M-Office Equipment - - - - 1104470-4361000 Printing / Duplicating 14,025 5,000 - 2,500 1104470-4362000 Subscriptions/Publication 221 1,000 - 500 1104470-4363000 Dues 2,463 6,000 3,684 7,000 1104470-4364000 Filing Fees - 1,000 - - 1104470-4365000 Telephones 3,548 15,000 3,442 10,250 1104470-4366000 Postage & Freight 15,811 5,000 7,242 7,500 1104470-4404000 Cap-Office Equipment 3,571 15,000 - 5,000 1104470-4404500 Machinery & Equipment - - - - 4470 - DEVELOPMENT SVCS TOTAL 1,958,992 2,313,252 2,260,102 2,598,897 905,200 Parks and Recreation 1104610-4219000 Supplies-Other 12,415 25,000 12,820 33,000 1104610-4219000 Supplies-Other - 2,500 1104610-4219000 Supplies-Other - 1,500 1104610-4219000 Supplies-Other - 7,500 1104610-4219000 Supplies-Other - 7,000 1104610-4219000 Supplies-Other - 1,000 1104610-4219000 Supplies-Other - 1,000 1104610-4219000 Supplies-Other - 5,000 1104610-4219000 Supplies-Other - 5,000 1104610-4219000 Supplies-Other - 2,500 1104610-4309200 Prof - Contracting 572,496 660,000 575,815 630,000 1104610-4309200 Prof - Contracting - 25,000 1104610-4309200 Prof - Contracting - 600,000 1104610-4309200 Prof - Contracting - 5,000 1104610-4331000 R/M-Buildings 62,312 77,500 30,000 75,000 1104610-4331000 R/M-Buildings - 2,500 1104610-4331000 R/M-Buildings - 2,500 1104610-4331000 R/M-Buildings - 5,000 1104610-4331000 R/M-Buildings - 10,000 1104610-4331000 R/M-Buildings - 5,000 1104610-4331000 R/M-Buildings - 20,000 1104610-4331000 R/M-Buildings - 25,000 1104610-4331000 R/M-Buildings - 5,000 31 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting45 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104610-4332001 RM-Landscaping Services - 50,000 Annual Palm Tree Pruning 1104610-4332001 RM-Landscaping Services - 15,000 1104610-4332001 RM-Landscaping Services - 75,000 1104610-4332001 RM-Landscaping Services - 40,000 1104610-4332001 RM-Landscaping Services - 75,000 1104610-4332001 RM-Landscaping Services - 15,000 1104610-4332001 RM-Landscaping Services - 285,000 1104610-4332001 RM-Landscaping Services - 25,000 1104610-4332001 RM-Landscaping Services - 1,000 1104610-4332001 RM-Landscaping Services - 45,000 1104610-4332001 RM-Landscaping Services - 5,000 1104610-4332001 RM-Landscaping Services - 27,500 1104610-4332001 RM-Landscaping Services - 25,000 1104610-4332001 RM-Landscaping Services - 15,000 1104610-4332001 RM-Landscaping Services - 45,000 1104610-4332001 RM-Landscaping Services - 15,000 1104610-4332001 RM-Landscaping Services - 10,000 1104610-4332100 Repair Maintenance 142,534 151,500 105,000 151,500 1104610-4332100 Repair Maintenance - 2,000 1104610-4332100 Repair Maintenance - 40,000 1104610-4332100 Repair Maintenance - 25,000 1104610-4332100 Repair Maintenance - 7,500 1104610-4332100 Repair Maintenance - 3,000 1104610-4332100 Repair Maintenance - 15,000 1104610-4332100 Repair Maintenance - 20,000 1104610-4332100 Repair Maintenance - 9,000 1104610-4332100 Repair Maintenance - 5,000 1104610-4332100 Repair Maintenance - 20,000 1104610-4332100 Repair Maintenance - 5,000 1104610-4337100 Tri-Cities Sport Facility 92,962 222,000 88,020 185,000 1104610-4337100 Tri-Cities Sport Facility - 15,000 1104610-4337100 Tri-Cities Sport Facility - 10,000 1104610-4337100 Tri-Cities Sport Facility - 100,000 1104610-4337100 Tri-Cities Sport Facility - 15,000 1104610-4337100 Tri-Cities Sport Facility - 7,500 1104610-4337100 Tri-Cities Sport Facility - 15,000 1104610-4337100 Tri-Cities Sport Facility - 7,500 1104610-4337100 Tri-Cities Sport Facility - 2,500 1104610-4337100 Tri-Cities Sport Facility - 5,000 32 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting46 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104610-4337100 Tri-Cities Sport Facility - 5,000 Weed Control 1104610-4337100 Tri-Cities Sport Facility - 2,500 1104610-4351000 Utilities-Water 98,263 120,000 80,000 120,000 1104610-4351400 Utilities-Electric 184,003 200,000 170,000 200,000 1104610-4404500 Machinery & Equipment - 15,000 - 15,000 4610 PARKS AND RECREATION TOTA 1,714,192 2,214,500 1,628,148 2,178,000 1,843,000 Park Maintenance 1104611-4219000 Supplies-Other 30,319 36,500 14,607 36,500 1104611-4219000 Supplies-Other - 2,500 1104611-4219000 Supplies-Other - 5,000 1104611-4219000 Supplies-Other - 5,000 1104611-4219000 Supplies-Other - 5,000 1104611-4219000 Supplies-Other - 2,500 1104611-4219000 Supplies-Other - 12,500 1104611-4219000 Supplies-Other - 2,500 1104611-4219000 Supplies-Other - 1,500 1104611-4331000 R/M-Buildings 51,083 94,500 54,838 73,000 1104611-4331000 R/M-Buildings - 20,000 1104611-4331000 R/M-Buildings - 5,000 1104611-4331000 R/M-Buildings - 20,000 1104611-4331000 R/M-Buildings - 3,000 1104611-4331000 R/M-Buildings - 15,000 1104611-4331000 R/M-Buildings - 5,000 1104611-4331000 R/M-Buildings - 5,000 1104611-4332001 RM-Landscaping Services 670,240 831,000 705,793 885,000 1104611-4332001 RM-Landscaping Services - 7,500 1104611-4332001 RM-Landscaping Services - 110,000 1104611-4332001 RM-Landscaping Services - 40,000 1104611-4332001 RM-Landscaping Services - 25,000 1104611-4332001 RM-Landscaping Services - 475,000 1104611-4332001 RM-Landscaping Services - 47,500 1104611-4332001 RM-Landscaping Services - 5,000 1104611-4332001 RM-Landscaping Services - 10,000 1104611-4332001 RM-Landscaping Services - 80,000 1104611-4332001 RM-Landscaping Services - 40,000 1104611-4332001 RM-Landscaping Services - 30,000 1104611-4332001 RM-Landscaping Services - 10,000 33 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting47 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104611-4332001 RM-Landscaping Services - 5,000 Misc Repairs (Vandalism) 1104611-4332501 R/M-Others 103,093 139,000 100,000 149,000 1104611-4332501 R/M-Others - 15,000 1104611-4332501 R/M-Others - 20,000 1104611-4332501 R/M-Others - 25,000 1104611-4332501 R/M-Others - 10,000 1104611-4332501 R/M-Others - 35,000 1104611-4332501 R/M-Others - 7,500 1104611-4332501 R/M-Others - 6,500 1104611-4332501 R/M-Others - 5,000 1104611-4332501 R/M-Others - 20,000 1104611-4332501 R/M-Others - 5,000 1104611-4351000 Utilities-Water 180,458 275,000 261,314 300,000 1104611-4351400 Utilities-Electric 67,875 70,000 70,000 75,000 1104611-4391000 Community Garden 26,235 41,000 45,086 55,000 1104611-4391000 Community Garden - 22,500 1104611-4391000 Community Garden - 17,500 1104611-4391000 Community Garden - 5,000 1104611-4391000 Community Garden - 5,000 1104611-4391000 Community Garden - 5,000 1104611-4404500 Machinery & Equipment - 10,000 - 5,000 4611 PARK MAINTENANCE TOTAL 1,129,304 1,497,000 1,251,638 1,578,500 1,198,500 Landscape Services 1104614-4100100 Salaries-Full Time 606,572 603,758 547,301 639,876 1104614-4100200 Salaries-Overtime 10,717 10,000 6,430 12,500 1104614-4111500 Retirement Contribution 73,564 78,488 68,008 78,081 1104614-4111600 Medicare Contrb-Employer 10,280 8,745 8,154 9,278 1104614-4111700 Retiree Health 5,276 6,819 8,447 10,203 1104614-4111800 Employer 457 Contribution 5,340 5,760 5,067 5,760 1104614-4112000 Ins Prem - Long Term Disab.2,294 2,982 2,252 3,164 1104614-4112100 Ins Prem - Health 116,002 128,297 107,862 141,277 1104614-4112200 Ins Prem-Dental/Vision 9,633 9,978 9,114 9,040 1104614-4112400 Ins Prem - Life 1,310 1,016 1,061 1,079 1104614-4112500 Workers' Compensation 8,629 6,051 8,068 6,044 1104614-4219000 Supplies-Other 3,302 14,500 441 13,500 1104614-4219000 Supplies-Other - 1,000 34 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting48 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104614-4219000 Supplies-Other - 5,000 Trash Can Liners 1104614-4219000 Supplies-Other - 2,500 1104614-4219000 Supplies-Other - 5,000 1104614-4311500 Mileage Reimbursement 17 1,000 - 750 1104614-4312000 Conf- Seminars- Workshops 735 30,500 113 22,500 1104614-4312000 Conf- Seminars- Workshops - 4,000 1104614-4312000 Conf- Seminars- Workshops - 4,000 1104614-4312000 Conf- Seminars- Workshops - 750 1104614-4312000 Conf- Seminars- Workshops - 5,000 1104614-4312000 Conf- Seminars- Workshops - 2,500 1104614-4312000 Conf- Seminars- Workshops - 500 1104614-4312000 Conf- Seminars- Workshops - 2,500 1104614-4312000 Conf- Seminars- Workshops - 750 1104614-4312000 Conf- Seminars- Workshops - 2,500 1104614-4332501 R/M-Others 32,607 35,000 45,119 45,000 1104614-4332501 R/M-Others - 10,000 1104614-4332501 R/M-Others - 30,000 1104614-4332501 R/M-Others - 5,000 1104614-4337001 R/M-Medians 1,457,125 1,651,500 1,481,694 1,915,000 1104614-4337001 R/M-Medians - 5,000 1104614-4337001 R/M-Medians - 15,000 1104614-4337001 R/M-Medians - 230,000 1104614-4337001 R/M-Medians - 1,025,000 1104614-4337001 R/M-Medians - 10,000 1104614-4337001 R/M-Medians - 200,000 1104614-4337001 R/M-Medians - 225,000 1104614-4337001 R/M-Medians - 60,000 1104614-4337001 R/M-Medians - 5,000 1104614-4337001 R/M-Medians - 25,000 1104614-4337001 R/M-Medians - 50,000 1104614-4337001 R/M-Medians - 50,000 1104614-4337001 R/M-Medians - 15,000 1104614-4351000 Utilities-Water 168,189 210,000 148,878 215,000 1104614-4351400 Utilities-Electric 113,980 75,000 120,870 150,000 1104614-4365000 Telephones 7,431 10,000 5,188 10,000 1104614-4390500 Arbor Day 2,536 3,000 5,000 5,000 1104614-4391001 Holiday Decorations 73,000 96,400 120,000 150,000 1104614-4391001 Holiday Decorations - 125,000 1104614-4391001 Holiday Decorations - 25,000 35 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting49 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104614-4392101 Entrada del Paseo 159,333 242,500 248,041 295,000 CPI, Tree Pruning Rate and Material Costs Increase 1104614-4392101 Entrada del Paseo - 15,000 1104614-4392101 Entrada del Paseo - 35,000 1104614-4392101 Entrada del Paseo - 25,000 1104614-4392101 Entrada del Paseo - 75,000 1104614-4392101 Entrada del Paseo - 40,000 1104614-4392101 Entrada del Paseo - 5,000 1104614-4392101 Entrada del Paseo - 75,000 1104614-4392101 Entrada del Paseo - 5,000 1104614-4392101 Entrada del Paseo - 10,000 1104614-4392101 Entrada del Paseo - 10,000 4614 LANDSCAPE SERVICES TOTAL 2,867,872 3,231,294 2,947,109 3,738,052 2,441,000 Citywide Park Improvements 1104618-4400100 Capital Project 16,463 - 75,177 - 1104618-4400100 Capital Project - 1104618-4400100 Capital Project - 4618 CITYWIDE PARK IMPS TOTAL 16,463 - 75,177 - - Civic Center Park Imps 1104674-4400100 Capital Project 116,150 50,000 - - 4674 CIVIC CEN PARK IMPS TOTAL 116,150 50,000 - - - Contributions 1104800-4306201 City Sponsored Events 538,483 539,500 539,500 540,000 1104800-4306201 City Sponsored Events - 5,000 1104800-4306201 City Sponsored Events - 200,000 1104800-4306201 City Sponsored Events - 100,000 1104800-4306201 City Sponsored Events - 5,000 1104800-4306201 City Sponsored Events - 5,000 1104800-4306201 City Sponsored Events - 190,000 review at OA Funding Meeting) 1104800-4306201 City Sponsored Events - 35,000 1104800-4306201 City Sponsored Events - - 1104800-4322000 PSDR CVB Funding 510,150 469,000 469,265 500,000 increase per FY 36 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting50 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104800-4388000 Cntrb-Various Agencies 60,145 162,445 162,445 162,445 Outside Agency requests Incl Historical Soc. (MOU?) 1104800-4388000 Cntrb-Various Agencies - 162,445 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - in PD 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388000 Cntrb-Various Agencies - - 1104800-4388100 Cntrb-Schools 51,739 52,555 52,555 52,555 1104800-4388100 Cntrb-Schools - 52,555 1104800-4388100 Cntrb-Schools - - 1104800-4388100 Cntrb-Schools - - 1104800-4388100 Cntrb-Schools - - 1104800-4388100 Cntrb-Schools - - 1104800-4388100 Cntrb-Schools - - 37 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting51 City of Palm Desert FY 2025-26 Proposed Budget As of 4/24/202511:25 PM Account Number Description Itemizations Comments 1104800-4388100 Cntrb-Schools - - Washington Charter - $7,500 Year 3 of 3 1104800-4388500 Cntrb-Museum 39,235 40,000 40,000 40,000 1104800-4388600 Cntrb-4,020 12,500 5,000 12,500 1104800-4389100 Cntrb-Ymca/Youth 56,000 56,000 56,000 56,000 1104800-4389100 Cntrb-Ymca/Youth - 56,000 1104800-4389100 Cntrb-Ymca/Youth - - 1104800-4389201 After School Program 150,000 150,000 150,000 150,000 1104800-4389201 After School Program - 75,000 1104800-4389201 After School Program - 75,003 1104800-4389300 Joslyn Senior Center 246,341 247,025 247,025 260,000 1104800-4389800 Living Desert Contribution - 250,000 250,000 250,000 4800 CONTRIBUTIONS TOTAL 1,656,113 1,979,025 1,971,790 2,023,500 961,003 GRAND TOTAL GENERAL FUND 78,867,212 83,046,012 96,219,809 109,131,028 52,458,277 38 https://palmdesertcity-my.sharepoint.com/personal/vchavez_palmdesert_gov/Documents/Worksheets for Study Session Formatting52 City of Palm Desert Fire and EMS Services Fire Fund Budget Review - 5 Year Fire and EMS Budget FY 2020/2021 FY 2021/2022 FY 2022/2023 FY 2023/2024 FY 2024-205 FY 2025-26 Fire/EMS Cooperative Services Agreement 12,734,027$ 14,317,255$ 16,057,739$ 16,597,068$ 20,910,929$ 25,402,794$ Wittman/NBS Billing Services $ 122,307 $ 154,986 $ 182,019 $ 208,771 $ 300,000 $ 317,500 Federal Quality Assurance Fee (charged by Medi-Cal) $ 182,000 $ 188,991 $ 319,887 $ 198,894 $ 350,000 $ 350,000 Contingency Fund $ 25,557 $ 93,769 $-$ 61,802 $ 50,000 $ 50,000 Capital Vehicles / Capital Projects $ 236,461 $ 15,604 $ 664,133 $ 629,989 $ 22,454,961 $ 5,600,000 Total Expenditures: $ 13,450,851 $ 14,854,382 $ 17,635,095 $ 18,004,781 $ 44,482,467 $ 32,108,794 Fire Fund Revenues: $ 11,402,490 $ 13,045,657 $ 13,045,657 Total Revenue: $ 13,764,287 $ 15,168,303 $ 16,091,414 $ 20,022,878 $ 21,362,808 $ 20,643,929 Annual Fire Surplus/(Deficit) $ 313,436 $ 313,921 $ (1,543,681) $ 2,018,097 $ (23,119,659) $ (11,464,866) Transfer in from the General Fund $ 3,000,000 $ 4,000,000 $ 4,600,000 $ 4,600,000 $ 5,000,000 $ 7,750,000 Fire Fund Balance @ FY End (Fund 230)8,365,399$ 12,679,320$ 15,735,639$ 22,353,736$ 4,234,077$ 519,211$ Fire Facilities Restoration Fund Balances @ FY End (Fund 235)1,203,522$ 1,390,723$ 1,580,700$ 1,618,179$ 310,004$ 310,004$ Page 153 City of Palm Desert Fire and EMS Services Fire Fund Budget Review - 5-Year Projections SOURCES 2024/25 2025/26*2026/27 2027/28 2028/29 2029/30 Structural Fire Tax (includes PT from County) $ 13,045,657 $ 13,045,657 $ 13,306,570 $ 13,572,702 $ 13,844,156 $ 14,121,039 Vehicles Paid by General Fund $ 670,846 $ - $ - $ - $ - $ - Total Revenue: $ 21,362,808 $ 20,643,929 $ 21,088,807 $ 21,443,753 $ 21,805,430 $ 22,173,968 USES 2024/25 2025/26*2026/27 2027/28 2028/29 2029/30 Capital Vehicles (530) $ 670,846 $ 275,000 $ 235,000 Total Expenditures: $ 44,482,467 $ 32,108,794 $ 33,418,312 $ 35,039,133 $ 36,975,280 $ 38,541,497 Surplus/(Deficit) - Transfer Needed $ (23,119,659) $ (11,464,866) $ (12,329,505) $ (13,595,380) $ (15,169,850) $ (16,367,529) Transfer in from the General Fund $ 5,000,000 $ 7,750,000 $ 12,500,000 $ 13,500,000 $ 14,750,000 $ 16,500,000 Fire Fund Balance @ FY End (Fund 230)4,234,066$ 519,200$ 689,696$ 594,316$ 174,466$ 306,937$ *Adds Ops for 102 Fire Projections w 102 rev 1.9 4/26/2025 Page 354 Police Services FY 2021/2022 FY 2022/2023 FY 2023/2024 FY 2024-2025 FY 2025-2026 Contracted Police Service Costs 19,179,539$ 20,192,411$ 20,715,801$ 20,811,730$ 27,961,178$ Contingency Fund 41,430$ 64,826$ 68,153$ 84,812$ -$ Automotive 22,283$ 26,119$ 24,459$ 13,368$ 19,200$ R/M - Motor Vehicle 30,060$ 59,272$ 42,725$ 62,802$ 32,000$ Other (Blood/Alcohol Testing, Exams, etc.)49,224$ 58,947$ 57,888$ 109,309$ 70,000$ ALPR (Automated License Plate Readers)-$ -$ -$ 335,000$ 291,500$ Total Expenditures:19,322,536$ 20,401,575$ 20,909,026$ 21,417,020$ 28,373,878$ Police Services - Grant Funded FY 2021/2022 FY 2022/2023 FY 2023/2024 FY 2024-2025 FY 2025-2026 COPS AB3229 - Qualified Expenditures 53,024$ 382,311$ 142,125$ 35,000$ 339,750$ COPS AB3229 Grant Funds Received 53,024$ 382,311$ 200,000$ 177,000$ 199,548$ Balance Available 0$ (0)$ 57,875$ 199,875$ 59,673$ 2026-27 2027-28 2028-29 2029-30 2030-31 No Changes in No. of Officers 29,225,094$ 30,101,847$ 31,004,903$ 33,501,340$ 34,506,380$ Additional Officers per Five-Year Plan 2,841,342$ 2,983,409$ 3,132,580$ 4,698,870$ 4,933,813$ Palm Desert Police Services Historical Costs 55 56 FUND DESCRIPTION TYPE OF REVENUE DETAIL 210 Traffic Safety Vehicle Code Fines Fines collected from Superior Court Fund, Riverside County, related to vehicle violation, and interest income. 211 Gas Tax Gas tax 213 Measure A Sales Tax/Meas A Sales Tax In 1988, Riverside County voters approved a half-cent sales tax, known as Measure A, to fund a variety of highway improvements, 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 and Ordinance No. 02-001 of the County of Riverside) it is restricted for local street and road expenditures only. 214 Housing Mitigation Fees Developer Fees Revenue from developer fees and interest income. This fee is based on: $1/sq. ft. for Commercial; $0.33/sq. ft. for Industrial properties; $0.40/sq. ft. for Professional properties; $1,000/room for Resort Hotel; $620/Room for Non-Resort properties. Intended for Palm Desert employee housing. 220 Community Development Block Grant (Cdbg)CDBG grant CDBG Grant approved by HUD to fund City's various Charity organizations and interest income. City is an Entitlement City so receives a direct allocation. 228 Child Care Program Developer Fees Revenue from developer fees and interest income. A nexus study was prepared and approved by the City Council in August 2005 to charge developer a Child Care Facility fees through permits. 229 Public Safety Police Grants COPS Funding Ab3229 State Grants County Auditor in a Supplemental Law Enforcement Services Account (SLESA). City of Palm Desert receives $100,000 annually from the Riverside County and interest income. Fire Taxes/ Special Assessment Fire Protection and Prevention tax at $5 per month per each dwelling unit and $2.50 for each vacant lot. ($60/yr residential) Structure Fire Protection Tax Credit City receives a fire Protection tax credit against the invoice of the Riverside County Fire Department annually. EMS Fees Recovery for ambulance service's costs from residents' medical insurance or Medicare insurance. Ladder Truck Reimbursement Transfer In Transfer in from General Fund. 231 New Construction Tax Fees Developer Fees and interest income Revenue from developer fees and interest income. Includes: Developer Fees: this fee is based on: $0.05/sq. ft for Industrial Building; Residential units $0.40/sq. ft.; all other development $0.40/sq. ft., Reimbursement from other Governments such as CVLINK related project cost, and interest income. 232 Drainage Facility Fee Developer Fees and interest income Revenue from developer fees and interest income. Drainage Fees are based on 2 is $1,000; Zone 3 is $1,000; Zone 4 is $1,000. The map is available in the Public Works Department upon request. 233 Park & Recreation Facility Fee Developer Fees and interest income Revenue from developer fees and interest income. The fee is charged to residential properties based on the following formula: Number of units x 2.292 (people per household) x 5 acres divided by 1,000 population x land market value per acre. 234 Traffic Signalization Fees Developer Fees and interest income Revenue from developer fees and interest income. This fee is charged based on the type of building constructed, which is: Residential $ 50 per unit; Commercial $500 per 1,000 sq. ft.; Industrial $500 per acre, and interest income. 235 Fire Facilities Developer Fees and interest income Revenue from developer fees and interest income. A Nexus study was prepared and approved by City Council in June 2006. The fee is calculated as follows: Commercial development rate is $0.22 per square foot, industrial/office rate is $0.20 per square foot, and residential development would be based on a $2,262 per acre depending on density of units built or $709 per single residence. CITY OF PALM DESERT OTHER FUNDS 230 Prop A Fire Tax 257 FUND DESCRIPTION TYPE OF REVENUE DETAIL 236 Recycling Fund Recycling fee and interest income Revenue from Recycling fee and interest income. Burrtec Waste management charges a recycling fee on top of the waste disposal fees for residential, commercial, and industrial properties. These fees are levied through property tax 237 Energy Independence Program income In 2007 Palm Desert spearheaded the effort to craft and ultimately assist in the passage of Assembly Bill 811 (AB 811). The bill enables cities and counties to develop programs making funds available to residents for energy efficiency and renewable energy improvements and re-pay the cost of the improvements through assessments on their property taxes. With the passage of this AB 811 in July, 2008, Palm Desert’s Energy Independence Program was born. Energy loan is based on 7% interest and 20-year amortization. The loan payments are levied through property tax. 238 Air Quality Mgmt. Ab2766 Air Quality Mgnt-AB2766 and interest income reduce air pollution from motor vehicles and for related planning, monitoring, enforcement, and technical studies. AB 2766 revenue is distributed by the South Coast Air Quality Management District on a quarterly basis to the 162 participating cities and counties in the South Coast Air Basin based on the prorated share of their population. And interest income. 242 Aquatic Center Aquatic Center Fees Revenue from Aquatic Center Fees, programs, food and retail, and interest income. 243 Cannabis Program Cannabis taxes Revenue includes: Cannabis 10% sales tax, cannabis manufacturing tax is 2% of the taxable gross receipts, cannabis cultivation tax is $13 per sq.ft. of the facility, and interest income. As of 2.16.23 may be reduced to 5% retail and $10/sf. 271 El Paseo Merchants Assmt. District income Revenue from property tax and interest income. 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. Proceeds from all charges are used for the promotion of business activities in the area. The City of Palm Desert annually levies special assessments to provide and maintain improvements such as landscaping and lighting. 273 Zone 5 - Cook & Country Club 276 282 Zone 16 - Pres. Plaza Iii 285 286 Zone 15 - Crest Landscaping 299 Pdcc/Community Srv Area 26 301 Ad 83-1 Debt Srv.Levy Stopped 1999-2000 Matured 9/2/2001 303 Ad 84-1R Debt Srv.Levy's stopped in FY 2004-2005 - Matured 9/28/2005 304 Ad 87-1 Debt Srv.Levy's Stopped 2008-2009 - Last Levied 2007-2008 307 Ad 94-1A Bighorn Levy's Stopped in 2004-2005- Matured March 2, 2006 309 Ad 94-3 Merano Levy Stopped 2019-20- Last Levied 2018-2019 310 Ds Ad Bighorn Series B Never Levied 311 Levy Stopped 2018-19-- Last Levied 2017-18 Matured 9/2/20218 Special Assessment Levied and Transfer In The City of Palm Desert annually levies special assessments to provide and maintain improvements such as landscaping and lighting to all these zoning districts. An annually budgets were based on the projected maintenance costs, utilities, admin costs, and operating costs, plus a CPI increase to calculate the levies. These funds are used to account for expenditures and receipts of property taxes and service fees levied to the property owners in the various landscaping and lighting districts, which were formed to provide landscaping and street lighting maintenance. Individual landscaping and lighting funds are set up for Districts No 1 through 16. Also a transfer in from General Fund to pay for City's cost. Bond Proceeds 358 FUND DESCRIPTION TYPE OF REVENUE DETAIL 312 Ds Silver Spur Ranch 2001-01 Assessment levy through property tax. Each year staff calculates the amount of the assessment based on the amount of the annual debt service, administrative costs, staff cost, and consulting services. This amount will be divided by the number of active parcels to derive the levy amount. 314 Highlands Undergrounding Assessment levy through property tax. Each year staff calculates the amount of the assessment based on the amount of the annual debt service, administrative costs, staff cost, and consulting services. This amount will be divided by the number of active parcels to derive the levy amount. 315 Ad Section 29-2004-2 And 2021-1 Assessment levy through property tax. Each year staff calculates the amount of the assessment based on the amount of the annual debt service, administrative costs, staff cost, and consulting services. This amount will be divided by the number of active parcels to derive the levy amount. 353 University Cfd 2005-1 And 2021-1 Assessment levy through property tax. Each year staff calculates the amount of the assessment based on the amount of the annual debt service, administrative costs, staff cost, and consulting services. This amount will be divided by the number of active parcels to derive the levy amount. CFD 2005-1 was set up as a Teeter plan District, and all Special Tax Levy Revenues will be collected regardless of delinquencies. 391 Ds Pd Financing Authority-City Transfer in Transfer in from Fund 309, 312 to manage the Desert Services payments. 400 Capital Projects Reserve Interest income from Advance, interest income, and transfer in Revenue from interest income on Advance to Successor Agency, interest on investment and transfer in. 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. 420 Cip-Drainage Interest income This fund is used to account for resources and expenditures for capital improvement projects that are related to the acquisition and maintenance of Drainage area around City. 425 Real Property and Transfer In Revenue generated from SARDA property sales to assist with ED. 430 Cip-Parks & Rec.Interest income This fund is used to account for resources and expenditures for capital improvement projects that are related to the acquisition and maintenance of Parks & Recreation. 436 Art In Public Places Developer Fees and interest income Revenue from Developer fees and interest income. The fee is used to acquire, develop, install and maintain artwork to be displayed in the City, the administration of the program and community public art education programs. Developers may choose to place and develop art within their project site without paying a fee to the City. Yearly the City Council adopts a five-year Capital Improvement Plan and administration plan detailing the current and future projects necessary for use of the fee. 440 Cip-Signalization Developer fees 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. 441 Golf Course Capital Project amenity fees, T.O.T, one time access fee, annual access fee, and Impact Mitigation fees. This fund is used to offset the cost of capital improvements, equipment purchases, perimeter maintenance, pay off assessments and other nonrecurring costs that will arise as a result of Desert Willow Golf Course Resort. Funding sources for the Golf Course Maintenance Fund are collections from the IROC and Standard Vacation Ownership, Inc. time-share project. 450 Cip-Buildings Transfer from GF Transfer In from General Fund to pay for capital projects related to City Buildings and interest income. 451 Cip Properties Rda/City Remaining RDA Bond Proceeds This fund is used to Bond Proceeds and expenditures for capital projects. 464 Ad 94-3 Merano Interest income from bond proceeds Bond Proceeds 459 FUND DESCRIPTION TYPE OF REVENUE DETAIL 466 Cp Silver Spur Ranch No income due to low remaining bond balance. 468 University Interest income from bond proceeds. 510 Pd Office Complex Ent Rent/Leases-Real Property Revenue from Park View offices' rental income and interest. 520 Desert Willow Golf Course Ent Amenity Fees, Course and Ground Fees, Cart Rental Fees, Golf Shop Revenue, Range Fees, Interest Income, etc. operation, etc.… The Desert Willow Golf Course Fund is used to account for the fees collected and expenses incurred in connection with operating the municipal golf course in the City 521 Palm Desert Rec Fac.Corp.Food & Beverage Revenues The Palm Desert Recreational Facilities Corporation (Corporation) was incorporated on February 25, 1997. The purpose of the Corporation is to lease, operate and manage a restaurant and bar in the Desert Willow Golf Course. Revenue from food and beverage sales. 530 Equipment Replacement Interest Income, insurance proceed, and transfer in. Revenue from interest income, insurance payments for restitution damages, transfer in from General Fund and Fire Fund. This fund is used to account for financial transactions related to replacement of City-owned vehicles and equipment. 575 Liability Self Insurance Interest Income Revenue from interest income. This fund is used to account for sick and vacation times liability. 576 Retiree Health Sink Fund Interest Income and transfer in.Revenue from interest income and transfer in from General Fund. This fund is used to account for assets held to pay for the retiree service stipend. 577 Isf Comp Payable / Cash Interest Income and transfer in.Revenue is from interest income and transfer in from General Fund. This fund is used to account for funding of compensated absences 610 Trust-Deposits Deposit from Developers for projects Developer project deposits. This fund is used to account for deposits placed with the City by developers, individuals and groups to obtain future services. Deposits are reduced by disbursements and/or refunds to the depositors when the cost of services is determined. 620 Trust-Ad 81-1 Treasurers 1911 Bond Act This fund is used to account for the assets held on behalf of the assessment district's property owners until they are remitted to the bondholders. 703 Rda Successor Agency RPTTF RPTTF funds as approved by DOF and distributed by County of Riverside 870 Housing Transfer in and interest income. Revenue is from transfer in from Housing Authority fund to account for expenditures related to operational costs. If HA has insufficient balance to cover ops, then will require transfer in from GF. 871 Palm Desert Housing Authority Rental income from Housing Rental incomes from 15 affordable housing complexes owned and operated by the Housing Authority (pre-dissolution). 873 Housing Assest Fund Interest income, loan payoffs, etc. Supports assets of the former Redevelopment Agency to be used for projects that benefit low and moderate income families pursuant to dissolution law. These funds are technically finite and there is no direct revenue source other than loan payoff's. Bond proceeds for AD Expenses 560 Finance Glossary ACCRUAL ACCOUNTING – A basis of accounting in which revenues are recognized in the accounting period in which they are earned, and expenses are recognized in the period in which they are incurred. ACFR (ANNUAL COMPREHENSIVE FINANCIAL REPORT) – An ACFR is a set of financial statements for a state, municipality or other governmental entity that comply with the accounting requirements established by the Governmental Accounting Standards Board (GASB). ACTIVITY – A specified, and distinguishable line of work performed by a division. ACTION (also Strategic Action) - A specified step through which a department will attain its goals AD VALOREM TAX – A tax computed from the assessed valuation against real (land and buildings) and personal (equipment and furniture) property. APPROPRIATION – A request for budget from new revenue, grants, and/or “Unobligated General Fund Reserves”. In more technical terms, it is legal authorization granted by City Council/Legislative Body to spend public funds for a specific purpose. ASSESSED VALUATION – The valuation set upon real estate and certain personal property by the Assessor as a basis for levying property taxes. ASSETS – Resources owned or held by the City which have monetary value. AUDIT – An examination of an organization’s financial statements and the utilization of resources. AUTHORIZED POSITIONS – Employee positions, which are authorized in the adopted budget, to be filled during the year. AUTOMATED CLEARING HOUSE (ACH) - A method of electronic funds transfer. BASE BUDGET – Cost of continuing the existing levels of service in the current budget year. BALANCE SHEET - A statement that discloses the assets, liabilities, reserves and equities of a fund or government unit at a specified date. BALANCED BUDGET – A budget adopted by the legislative body and authorized by ordinance where proposed expenditures are equal to or less than proposed revenues. BOND – A written promise to pay a sum of money on a specific date(s) at a specific interest rate. The interest payments and the repayment of the principal are detailed in a bond ordinance. BOND ISSUE - Generally, the sale of a certain number of bonds at one time by a governmental unit. 661 BOND RATING (MUNICIPAL) - A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given fixed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating. BONDED DEBT – That portion of indebtedness represented by outstanding bonds. BUDGET – A plan of financial operation embodying an estimate of proposed means of financing it. The “operating budget” is the financial plan adopted for a single fiscal year. The “proposed budget” designates the financial plan initially developed by departments and presented by the City Manager to the Council for approval. The “adopted budget” is the plan as modified and finally approved by that body. The approved budget is authorized by ordinance and thus specifies the legal spending limits for the fiscal year. BUDGET CALENDAR – The schedule of key dates which the City follows in the preparation and adoption of the budget. BUDGET DOCUMENT – The compilation of the spending plans for the various funds, along with supporting schedules, tables and charts which, in total, comprises the annual revenue and expenditure plan. BUDGET MESSAGE - The opening section of the budget from the City Manager, which provides the City Council and the public with a general summary of the most important aspects of the budget. BUDGETARY CONTROL – The control or management of the organization in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and revenues. CAPITAL PROJECT FUND – A fund created to account for financial resources to be used for the acquisition or the construction of major capital facilities or equipment. CAPITAL OUTLAY – An expenditure which results in the acquisition of or addition to fixed assets, and meets these criteria: has an anticipated useful life of more than one year; costs more than $5,000, can be permanently identified as an individual unit of property; belongs to one of the following categories: land, buildings, structures and improvements, equipment; constitutes a tangible, permanent addition to the value of City assets; does not constitute repair or maintenance; and, is not readily susceptible to loss. CASH BASIS ACCOUNTING - A basis of accounting in which only the cash received and disbursed is taken into consideration. This basis is not concerned with when revenues are earned or when expenses have been incurred. CLOSING THE BOOKS – Accounting procedures performed at the end of an accounting period to report the financial position of an entity at a specific point-in-time. Some entities close their books monthly, while virtually all entities close the books at the end of their fiscal year. 762 COMMERCIAL PAPER – an unsecured short-term promissory note with maturities ranging from 2 to 270 days. Commercial Paper is an authorized investment of the city. COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) - a type of federal grant to improve the infrastructure in low to middle income areas of the community. This includes loans to low to middle income families for housing rehabilitation. CONSUMER PRICE INDEX (CPI) – A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e. economic inflation). CONTINGENCY FUND – A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. DEBT SERVICE - The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue. DEBT SERVICE FUND – A fund used to account for the monies set aside for the payment of interest and principal to holders of the City’s General Obligation and Revenue bonds, the sale of which finances long-term capital improvements, such as facilities, streets and drainage, parks and water/wastewater systems. DEFERRED REVENUE – Revenue received before it is earned. An example is a prepaid, refundable facility fee. The fee is not “earned” until the event takes place. Deferred revenues are classified as a liability because the money may have to be returned prior to actually earning it. DEFICIT – Total amount by which money spent is more than money received. DEPARTMENT – A section of the total organization having a specialized function or activity and segregated cost data. DEPRECIATION – (1) Reduction in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy, or obsolescence. (2) That portion of the cost of a capital asset that is charged as an expense during a particular period. EFFECTIVE TAX RATE – the tax rate calculated using current year property values produces the same amount of income for the taxing entity as was received in the prior year. This rate calculation excludes new construction or newly annexed property added to the tax roll for the current year. ENCUMBRANCES – Obligations in the form of purchase orders and contracts which are chargeable to an appropriation and for which a part of the appropriation is reserved because the goods or services have not been received. When paid, the encumbrance is liquidated. EMERGENCY MEDICAL SERVICES (EMS)- is a service providing out-of-hospital acute care and transport to definitive care, to patients with illnesses and injuries which the patient believes constitutes a medical emergency. 863 ENTERPRISE FUND – A fund established to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. ESTIMATED REVENUE – The amount of projected revenues to be collected during the fiscal year. EXPENDITURES – Decreases in net financial resources that include current operating expenses which require the current or future use of net current assets, debt services, and capital outlays. FISCAL POLICY – A government’s policies with respect to revenues, spending, and debt management as these relate to government services, programs, and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and programming of government budgets and their funding. FISCAL YEAR – A 12-month period to which the annual budget applies. The City of Palm Desert has specified July 1 to June 30 as its fiscal year. FIXED ASSETS – Assets of long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment. FUND – An accounting device established to control receipt and disbursement of income from sources set aside to support specific activities or attain certain objectives. Each fund is treated as a distinct fiscal entity with a self-balancing set of accounts. FUND BALANCE – A net position of governmental funds, calculated by subtracting liabilities from assets. It represents the difference between a fund’s assets and liabilities. FUND TYPE – In governmental accounting, all funds are classified into eight fund types: General, Special Revenue, Debt Service, Capital Projects, Special Assessment, Enterprise, Service and Trust, and Agency. FUNDING – Provides budgetary resources to cover the total cost of a program or project at the time it is undertaken. GAAP – “Generally Accepted Accounting Principles” refer to a collection of commonly- followed accounting rules and standards for financial reporting. GANN LIMIT - The Gann limit, was approved by voters with the goal of keeping state and local government spending, capped at 1978–79 levels, adjusted for changes in population and inflation. The City’s Gann Limit in the 2022/23 fiscal year is GASB – An acronym for the Governmental Accounting Standards Board. This board sets accounting policies and practices for all governmental entities. GENERAL FUND – The main operating fund of the City. This fund used to account for all financial resources except those required by policy, law, or regulation to be accounted for in another fund. 964 GENERAL OBLIGATION DEBT – Monies owed on interest and principal to holders of the City’s General Obligation Bonds. The debt is supported by revenue provided from real property which is assessed through the taxation power of the local governmental unit. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (G.A.A.P.) – Detailed accounting standards and practices for state and local government as prescribed by the Governmental Accounting Standards Board. GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) - The ultimate authoritative accounting and financial reporting standard-setting body for state and local governments. GOVERNMENTAL FUNDS – A group of funds that a government receives over the course of the fiscal year. They are used to account for activities primarily supported by taxes, grants, and similar revenue sources. The main types of governmental funds include, general fund, special revenue funds, capital project funds, and debt service funds. GOVERNMENT FINANCE OFFICERS ASSOCIATION (GFOA) - A professional association of state, provincial, and local government finance officers in the United States and Canada whose mission is to enhance and promote the professional management of governments for public benefit through education, training, and leadership. GRANT – A financial award given by one entity to an individual or other entity for a specific purpose. Grants generally have conditions that must be met in expending the funds. Conditions may include what the funds are spent on or demonstrate intent of progress for a specific goal. INCREMENTAL TAX – A new or additional tax revenue generated from increased property values and new development after a “base year” is established. INFRASTRUCTURE – Physical assets of the City including streets, water, sewer, public buildings and parks. INTERNAL SERVICE FUND – A fund used to account for the financing of goods or services provided by one City department or cost center to other departments, on a cost reimbursement basis. LIABILITIES – Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed, or refunded at some future date. This term does not include encumbrances. LONG-TERM DEBT – Immature debt of a government expected to be repaid from government funds. An average repayment schedule is 20 years. MODIFIED ACCRUAL ACCOUNTING – A basis of accounting that is a combination of cash and accrual basis. Revenues are recorded when they are both measurable and available to finance current expenditures of the respective funds. Most cities use the 60- day rule of thumb to consider revenue available. NOTE – A certificate pledging payment, issued by a government or bank. 1065 OBJECTIVE – Something to be accomplished in specific, well-defined, and measurable terms and that is achievable within a specific time frame. OPERATING BUDGET – Plans or current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending, and service delivery activities of the City are controlled. The use of the annual operating budget is required by State law. PERFORMANCE MEASURES – Specific quantitative measures of work performed within an activity or program. They may also measure results obtained through an activity or program. PESTEL ANALYSIS – A framework used in strategic planning to assess business environment factors. PESTEL is an acronym that represents Political factors, Economic factors, Social factors, Technological factors, Environmental factors, and Legal factors. The analysis is integrated into a SWOT analysis to identify opportunities and threats to an organization. PREPAID EXPENSE - Expenses that are paid in advance. An example might be insurance. If the insurance is canceled early, a prorated amount is returned. Prepaid expenses are classified as assets, and then recorded as expenses once the expense is incurred (money is no longer considered refundable). PROPRIETARY FUND – A fund established to account for business-like activities in local government. These funds are used when a local government is either: Providing services to the public and charging residents for them. Providing services to internal customers and reimbursing itself for them. REFUNDING – The issuance of new debt whose proceeds are used to repay previously issued debt. REIMBURSEMENT – Repayment to a specific fund for expenditures incurred or services performed by that fund to or for the benefit of another fund. REPLACEMENT COST – The cost of an asset that can render similar services (but which need not be of the same structural form) as the property to be replaced. RESERVE – Money set aside for potential future financial obligations. Reserves minimums are generally set by policy. RETAINED EARNINGS – Total assets less liabilities for a given fund. For Enterprise Funds, this term is used as Fund Balance is used in Governmental Funds to represent unrestricted, unencumbered assets that are the net reserves of the fund. REVENUES – All amounts of money received by a government from external sources other than expense refunds, capital contributions, and residual equity transfers. SPECIAL ASSESSMENT FUND – A fund used to account for the resources and payments for the financing or construction of public improvement or services that benefit the properties that have assessments levied against them on the County’s property tax roll. SPECIAL REVENUE FUND – A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. 1166 STRATEGIC PLAN - The City’s roadmap for uniting City goals and mission to the actions of the City departments. SWOT ANALYSIS - a strategic planning method used to evaluate the Strengths, Weaknesses, Opportunities and Threats involved in a project. TAX LEVY – The resultant product when the tax rate per one hundred dollars is multiplied by the tax base. TAX RATE – A percentage applied to all taxable property to raise general revenues. It is derived by dividing the total tax levy by the taxable net property valuation. TAXES – Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. TIF – An acronym for the Tax Increment Financing District, a geographical area or district created under Texas law to encourage development of the area within its boundaries by the reinvestment of the incremental tax growth generated by property value increases and new development within the district. TRANSFERS IN/OUT – Amounts transferred from one fund to another to assist in financing the services for the recipient fund. TRANSIENT OCCUPANCY TAX (TOT) – An 11% tax assessed by the city on all room rentals of durations less than 30 days. YIELD - The rate earned on an investment based on the price paid for the investment. 1267 ACRONYMS AB- Assembly bill ACFR- Annual Comprehensive Financial Report ADA- Americans with Disabilities Act AD- Assessment District BID- Business Improvement District CAMP- California Assessment Management CALPERS- California Public Employees Retirement System CEQA- California Environmental Quality Act CFD- Community Facilities District CIP- Capital Improvement Program COPS- Community-Oriented Policing Services CPI-U- Consumer Price Index- All Urban Consumers CSO- Community Service Officer CVAG- Coachella Valley Association of Governments CVWD- Coachella Valley Water District EOC- Emergency Operations Center ERAF- Educational Revenue Augmentation Fund ESRI – Environmental Systems Research Institue FDIC- Federal Insurance Contribution Act FPPC- Fair Political Practices Commission GAAP- Generally Accepted Accounting Principles GASB- Government Accounting Standards Board 1368 ACRONYMS GF- General Fund GFOA- Government Accounting Standards Board GIS- Geographic Information System HOPTR- Homeowner Property Tax Relief IT- Information Technology JPA- Joint Powers Authority LAIF- Local Agency Investment Fund LTD- Long-Term Disability NACSLB- National Advisory Council on State and Local Budgeting NEPA- National Environmental Policy Act NPDES- National Pollutant Discharge Elimination System OPEB- Other Post- Employment Benefits RCTC- Riverside County Transportation Commission RDA- Redevelopment Agency RPEC – Resource preservation and enhancement Committee SAM- Sewer Authority Mid-Coast side SARDA- Successor Agency to the Redevelopment Agency SB- Senate Bill SLESF- Supplemental Law Enforcement Services Funds SRO- School Resource Officer TOT- Transient Occupancy Tax VLF- Vehicle License Fee 1469 70 City of Palm Desert Citywide Fund Balances FY 2025-26 Fund #Fund Name Beginning Fund Balance Revenues Transfers In Transfers Out Expenditures Ending Fund BalanceGovernmental Funds Projecte Projecte 110 General Fund 99,435,12 107,541,11 1,902,700 27,219,46 81,911,56 99,747,91 Total General Fund 99,435,12 107,541,11 1,902,700 27,219,46 81,911,56 99,747,91 Special Revenue Funds 210 Traffic Safety 5,278 2,018 - 2,700 - 4,596 211 Gas Ta 5,439,800 2,960,640 - - 8,200,000 200,440 213 Measure 12,893,06 4,068,512 - - 10,975,00 5,986,572 214 Housing Mitigation Fee 2,868,20 126,909 - - 959,13 2,035,981 220 CDBG Block Grant 138,600 1,265,80 - - 592,041 812,367 225 Permanent Local Housing Alloc.123,999 112,562 - - 170,000 66,561 226 Opioid Settlement Funds 160,41 148,168 - - 275,000 33,583 228 Child Care Program 1,003,201 34,006 - - - 1,037,20 229 Public Safety 167,712 199,548 - - 339,750 27,510 230 Prop A. Fire Tax 5,714,13 20,319,18 10,150,00 - 33,767,93 2,415,391 231 New Construction Ta 1,653,131 349,87 - - 1,000,000 1,003,00 232 Drainage Facility 978,289 106,89 - - 675,000 410,184 233 Park and Recreation 1,470,770 194,388 - - 1,650,000 15,158 234 Signalization 185,442 30,472 - - 50,000 165,914 235 Fire Facility Fund 250,188 156,039 - - - 406,227 236 Waste Recyling Fee 3,449,230 588,576 - - 741,500 3,296,30 237 Energy Independenc 298,570 182,79 - - 177,900 303,46 238 ir Quality Managemen 8,082 66,555 - - 74,500 137 242 quatic Cente 1,144,08 1,030,45 2,152,54 - 3,483,000 844,083 243 Cannabis Complianc 1,883,880 821,784 - 1,500,000 - 1,205,664 252 Library Operation 196,939 13,195 2,523,44 - 2,523,44 210,134 271 El Paseo Assessment Distric 76,919 279,383 - - 276,500 79,802 276 LLD Zone #2 3,589 30,887 141,000 - 175,000 476 278 LLD Zone #3 35,702 11,718 - - 11,900 35,520 272 LLD Zone #4 767 5,985 - - 6,050 702 273 LLD Zone #5 53,284 23,574 - - 35,790 41,068 275 LLD Zone #6 156,433 100,131 - - 153,51 103,049 279 LLD Zone #7 35,285 5,942 - - 7,350 33,877 280 LLD Zone #8 51,710 10,848 - - 7,600 54,958 281 LLD Zone #9 64,892 22,252 - - 30,875 56,269 283 LLD Zone #11 26,413 4,448 - - 6,800 24,061 285 LLD Zone #14 90,845 16,601 - - 25,300 82,146 286 LLD Zone #15 43,938 8,202 - - 11,870 40,270 287 LLD Zone #16 53,559 36,853 - - 88,100 2,312 299 LLD Zone #13 152,15 73,618 - - 92,600 133,173 277 President's Plaza I 419,152 448,481 - - 389,200 478,433 282 President's Plaza III 53,443 53,067 - - 106,510 (0) 289 BAD No. 1 848,78 387,374 - - 118,599 1,117,560 870 Housing Set-Aside 1,515,11 - 406,774 - 406,774 1,515,11 871 Housing Authorit 12,280,151 11,356,92 - 406,774 9,566,97 13,663,32 873 Housing Asset Fund 31,419,15 1,952,000 - - 787,900 32,583,25 Total Special Revenue Funds 87,414,31 47,606,68 15,373,76 1,909,47 77,959,41 70,525,86 Housing: Business Assessment Districts: Business Improvement Districts: Landscape & Lighting Districts: 71 City of Palm Desert Citywide Fund Balances FY 2025-26 Fund #Fund Name Beginning Fund Balance Revenues Transfers In Transfers Out Expenditures Ending Fund Balance Governmental Funds (continued)Projecte Projecte Capital Project Funds 400 Capital Project Reserve Fund 4,094,692 555,958 1,000,000 - 4,845,644 805,006 420 Capital Project Drainage Facilities 1,102,18 70,860 - - 200,000 973,043 425 Economic Development Capital Project 397,272 118,714 325,000 - 638,581 202,40 430 Parks & Recreation Facilities Capital Projects 11,004 427 - - - 11,431 436 rt in Public Places 1,201,31 318,811 - - 639,120 881,010 440 Signalization Capital Projects 121,878 4,738 - - - 126,616 441 Golf Course Capital Projects 3,785,00 3,019,51 - - 1,360,000 5,444,51 450 Building Maintenance Reserv 1,742,34 42,673 - - 1,700,000 85,021 451 Capital Bond Projects 37,737,26 - - - 24,550,00 13,187,26 452 Library Capital Projects 132,06 77,788 6,000,000 - 6,000,000 209,853 464 D94-3 Meran 197,523 7,956 - - - 205,479 466 Silver Spur Ranch 618 - - - - 618 467 Highlands Assessment Distric 21 - - - - 21 468 University Park CFD (0) - - - - (0) 469 Section 29 Assessment 2004-670 - - - - 670 Total Capital Project Funds 50,523,86 4,217,441 7,325,000 - 39,933,34 22,132,96 Debt Service Funds 314 D Highlands 144,756 124,324 - - 119,346 149,734 Total Debt Service Funds 144,75 124,32 - - 119,34 149,73 Total Governmental Funds 237,518,05 159,489,56 24,601,46 29,128,94 199,923,66 192,556,47 Proprietary Funds Internal Service Funds 530 Equipment Replacement Fun 2,445,880 267,503 - - 2,167,78 545,596 577 Compensation Benefits Fund 208,083 98,611 - - 250,000 56,694 Total Internal Service Funds 2,653,96 366,11 - - 2,417,78 602,290 Enterprise Funds - 510 Parkview Office Comple 6,113,88 1,548,612 - 400,000 1,142,500 6,119,99 520 Desert Willow Golf Course 67,267,85 13,063,19 - - 13,436,31 66,894,731 521 Palm Desert Recreational Facilities (PDRFC) (1,402,986) 4,878,90 - - 5,089,02 (1,613,102) Total Enterprise Funds 71,978,75 19,490,71 400,000 19,667,841 71,401,62 Total Proprietary Funds 74,632,71 19,856,82 - 400,000 22,085,62 72,003,91 Total Citywide 312,150,77 179,346,39 24,601,46 29,528,94 222,009,29 264,560,39 Fiduciary Funds Custodial Funds 303 D 84-1 - - - - - - 304 D 87-1 188,583 - - - - 188,583 306 D 92-1 121,231 - - - - 121,231 307 D 91-4 Bighorn 324,833 - - - - 324,833 308 D 94-2 Sunterrace/Varne 109,53 - - - - 109,53 309 D 94-3 Merano 62,082 2,409 - - - 64,491 311 D 98-1 Canyons of Bighorn 93,035 3,616 - - - 96,651 312 D 01-1 Silver Spur 314,757 177,076 - 150,656 15,000 326,177 315 D Section 29 2,469,29 1,499,64 - - 1,307,000 2,661,93 351 D 91-1 Indian Ridge 1,282,520 50,795 - - - 1,333,31 353 D CFD University Park 78,368 510,380 - - 508,800 79,948 354 D CFD University Park 2021 860,103 927,474 - - 918,67 868,902 355 D CFD University Park 2024 734,662 611,552 - - 610,82 735,389 391 Palm Desert Finance Authorit 3,035 - 150,656 - 150,666 3,025 576 Retiree Health Benefits 2,699,10 106,601 1,080,000 - 1,092,200 2,793,504 Total Custodial Funds 9,341,13 3,889,54 1,230,65 150,65 4,603,16 9,707,51 Total Fiduciary Funds 9,341,13 3,889,54 1,230,65 150,65 4,603,16 9,707,51 Total All Funds 321,491,91 183,235,93 25,832,11 29,679,59 226,612,45 274,267,90 Note: Changes in fund balance exceeding 10% are primarily due to the implementation of a Capital Projects department, which has been tasked with an aggressive capital ro ects plan to catch up on deferred pro ects over the next several ears. Accumulated funds are bein spent down as part of this effort. 72 City of Palm Desert Citywide Budgeted Revenues by Category FY 2025-26 Fund #Taxes Permits & Fees Inter governmental Charges for Services Use of Money & Property Transfers In Other Revenues Total Revenues Governmental Funds General Fund 91,166,648 3,604,439 5,891,000 - 5,256,000 1,902,700 1,623,031 109,443,818 Special Revenue Funds 24,334,674 3,539,188 1,893,370 299,473 15,551,288 15,373,760 1,988,687 62,980,440 Capital Project Funds - - - - 3,958,441 7,325,000 259,000 11,542,441 Debt Service Funds 120,391 - - - 3,933 - - 124,324 Total Governmental Funds 115,621,713 7,143,627 7,784,370 299,473 24,769,662 24,601,460 3,870,718 184,091,023 Proprietary Funds Internal Service Funds - - - - 366,114 - - 366,114 Enterprise Funds - - - 12,213,139 1,879,895 - 5,397,679 19,490,713 Total Proprietary Funds - - - 12,213,139 2,246,009 - 5,397,679 19,856,827 Total Citywide Revenues 115,621,713 7,143,627 7,784,370 12,512,612 27,015,671 24,601,460 9,268,397 203,947,850 Fiduciary Funds Custodial Funds 3,634,813 - - - 254,733 1,230,656 - 5,120,202 Total Fiduciary Funds 3,634,813 - - - 254,733 1,230,656 - 5,120,202 Total All Funds 119,256,526 7,143,627 7,784,370 12,512,612 27,270,404 25,832,116 9,268,397 209,068,052 73 City of Palm Desert Citywide Budgeted Expenditures by Category FY 2025-26 Fund #Personnel Operating Capital Transfers Out Total Governmental Funds General Fund 26,736,959 52,262,101 2,912,500 27,219,468 109,131,028 Special Revenue Funds 2,322,584 48,802,329 26,834,500 1,909,474 79,868,887 Capital Project Funds - 2,812,374 37,120,971 - 39,933,345 Debt Service Funds - 119,346 - - 119,346 Proprietary Funds Internal Service Funds - 1,210,000 1,207,787 - 2,417,787 Enterprise Funds - 17,550,496 2,117,345 400,000 20,067,841 Total Citywide Appropriations 29,059,543 122,756,646 70,193,103 29,528,942 251,538,234 Fiduciary Funds Custodial Funds - 4,603,166 - 150,656 4,753,822 Total All Funds 29,059,543 127,359,812 70,193,103 29,679,598 256,292,056 74 City of Palm Desert Citywide Revenues by Fund and Category FY 2025-26 #Description Taxes Permits & Fees Intergovernmental Charges for Services Use of Money & Property Transfers In Other Revenues Total Revenues Governmental Funds 110 General Fund 91,166,648 3,604,439 5,891,000 - 5,256,000 1,902,700 1,623,031 109,443,818 Total General Fund 91,166,648 3,604,439 5,891,000 -5,256,000 1,902,700 1,623,031 109,443,818 Special Revenue Funds 210 Traffic Safet - -- -218 - 1,800 2,018 211 Gas Tax 2,778,663 - - - 181,977 - - 2,960,640 213 Measure A 3,129,000 - - - 939,512 - - 4,068,512 214 Housing Mitigation Fee - -- -126,909 - - 126,909 220 CDBG Block Grant - -1,265,808 - - - - 1,265,808 225 Permanent Local Housing Alloc.- -112,562 - - - - 112,562 226 Opioid Settlement Funds - -- -4,648 - 143,520 148,168 228 Child Care Program - -- -34,006 - - 34,006 229 Public Safety - -- -5,548 - 194,000 199,548 230 Prop. A Fire Tax 15,569,188 3,000,000 - -250,000 10,150,000 1,500,000 30,469,188 231 New Construction Tax 276,000 - - - 73,875 - - 349,875 232 Drainage Facility 70,000 - - - 36,895 - - 106,895 233 Park and Recreation 125,000 - - - 69,388 - - 194,388 234 Signalization 7,000 - - - 23,472 - - 30,472 235 Fire Facility Fund 89,000 - - - 67,039 - - 156,039 236 Waste Recyling Fees - -450,000 - 138,576 - - 588,576 237 Energy Independence 115,000 - - - 67,795 - - 182,795 238 ir Quality Management - -65,000 - 1,555 - - 66,555 242 quatic Center - 539,188 - 299,473 42,429 2,152,543 149,367 3,183,000 243 Cannabis Compliance 787,000 - - - 34,784 - - 821,784 252 Library Operations - -- -13,195 2,523,443 - 2,536,638 271 El Paseo Assessment Distric 275,000 - - - 4,383 - - 279,383 Landscape & Lighting Districts: 276 LLD Zone #2 30,887 - - - - 141,000 - 171,887 278 LLD Zone #3 11,718 - - - - - - 11,718 272 LLD Zone #4 5,985 - - - - - - 5,985 273 LLD Zone #5 23,574 - - - - - - 23,574 275 LLD Zone #6 100,131 - - - - - - 100,131 279 LLD Zone #7 5,942 - - - - - - 5,942 280 LLD Zone #8 10,848 - - - - - - 10,848 281 LLD Zone #9 22,252 - - - - - - 22,252 283 LLD Zone #11 4,448 - - - - - - 4,448 285 LLD Zone #14 16,601 - - - - - - 16,601 286 LLD Zone #15 8,202 - - - - - - 8,202 287 LLD Zone #16 36,853 - - - - - - 36,853 299 LLD Zone #13 66,925 - - - 6,693 - - 73,618 Business Improvement Districts: 277 President's Plaza I 448,481 - - - - - - 448,481 282 President's Plaza III 53,067 - - - - - - 53,067 Business Assessment Districts: 289 BAD No. 1 267,909 - - - 119,465 - - 387,374 Housing: 870 Housing Set-Aside - -- - - 406,774 - 406,774 871 Housing Authority - -- -11,356,926 - - 11,356,926 873 Housing Asset Fund - -- -1,952,000 - - 1,952,000 Total Special Revenue Funds 24,334,674 3,539,188 1,893,370 299,473 15,551,288 15,373,760 1,988,687 62,980,440 75 City of Palm Desert Citywide Revenues by Fund and Category FY 2025-26 #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 - - -- 555,958 1,000,000 - 1,555,958 420 Capital Proj. Drainage Facilities - - -- 70,860 -- 70,860 425 Economic Development CP - - -- 118,714 325,000 - 443,714 430 Parks & Rec Facilities CP - - -- 427 -- 427 436 Art in Public Places - - -- 59,811 - 259,000 318,811 440 Signalization Capital Projects - - -- 4,738 -- 4,738 441 Golf Course Capital Projects - - - - 3,019,516 -- 3,019,516 450 Building Maintenance Reserve - - -- 42,673 -- 42,673 451 Capital Bond Projects - - -- -- -- 452 Library Capital Projects - - -- 77,788 6,000,000 - 6,077,788 461 UP Capital Projects 2021-1 - - -- -- -- 464 AD94-3 Merano - - -- 7,956 -- 7,956 466 Silver Spur Ranch - - -- -- -- 467 Highlands Assessment District - - -- -- -- 468 University Park CFD - - -- -- -- 469 Section 29 Assessment 2004-2 - - -- -- -- Total Capital Project Funds - - - - 3,958,441 7,325,000 259,000 11,542,441 Debt Service Funds 314 AD Highlands 120,391 -- - 3,933 -- 124,324 Total Debt Service Funds 120,391 -- - 3,933 -- 124,324 Total Governmental Funds 115,621,713 7,143,627 7,784,370 299,473 24,769,662 24,601,460 3,870,718 184,091,023 Proprietary Funds Internal Service Funds 530 Equipment Replacement Fund - - -- 267,503 -- 267,503 577 Compensation Benefits Fund - - -- 98,611 -- 98,611 Total Internal Service Funds - - -- 366,114 -- 366,114 Enterprise Funds 510 Parkview Office Complex - - - - 1,548,612 -- 1,548,612 520 Desert Willow Golf Course - - - 12,213,139 331,283 - 518,770 13,063,192 521 Palm Desert Recreational Facilitie - - -- -- 4,878,909 4,878,909 Total Enterprise Funds - - - 12,213,139 1,879,895 - 5,397,679 19,490,713 Total Proprietary Funds - - - 12,213,139 2,246,009 - 5,397,679 19,856,827 Total Citywide Revenues 115,621,713 7,143,627 7,784,370 12,512,612 27,015,671 24,601,460 9,268,397 203,947,850 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 - - -- 2,409 -- 2,409 311 AD 98-1 Canyons of Bighorn - - -- 3,616 -- 3,616 312 AD 01-1 Silver Spur 167,563 -- - 9,513 -- 177,076 315 AD Section 29 1,447,900 -- - 51,743 -- 1,499,643 351 AD 91-1 Indian Ridge - - -- 50,795 -- 50,795 353 AD CFD University Park 494,850 -- - 15,530 -- 510,380 354 AD CFD University Park 2021 913,675 -- - 13,799 -- 927,474 355 AD CFD University Park 2024 610,825 -- - 727 -- 611,552 391 Palm Desert Finance Authority - - -- - 150,656 - 150,656 576 Retiree Health Benefits - - -- 106,601 1,080,000 - 1,186,601 Total Custodial Funds 3,634,813 - - - 254,733 1,230,656 - 5,120,202 Total Fiduciary Funds 3,634,813 - - - 254,733 1,230,656 - 5,120,202 Total All Funds 119,256,526 7,143,627 7,784,370 12,512,612 27,270,404 25,832,116 9,268,397 209,068,052 76 City of Palm Desert Citywide Budgeted Expenditures by Fund and Category FY 2025-26 Fund #Fund Name Personnel Operating Capital Transfers Out Total Governmental Funds 110 General Fund 26,736,959 52,262,101 2,912,500 27,219,468 109,131,028 Total General Fund 26,736,959 52,262,101 2,912,500 27,219,468 109,131,028 Special Revenue Funds 210 Traffic Safety - - - 2,700 2,700 211 Gas Tax - 2,600,000 5,600,000 - 8,200,000 213 Measure A - 1,800,000 9,175,000 - 10,975,000 214 Housing Mitigation Fee - 959,135 - - 959,135 220 CDBG Block Grant - 592,041 - - 592,041 225 Permanent Local Housing Alloc.- 170,000 - - 170,000 226 Opioid Settlement Funds - 275,000 - - 275,000 228 Child Care Program - - - - - 229 Public Safety - 339,750 - - 339,750 230 Prop A. Fire Tax - 26,042,932 7,725,000 - 33,767,932 231 New Construction Tax - - 1,000,000 - 1,000,000 232 Drainage Facility - - 675,000 - 675,000 233 Park and Recreation - - 1,650,000 - 1,650,000 234 Signalization - - 50,000 - 50,000 235 Fire Facility Fund - - - - - 236 Waste Recyling Fees - 741,500 - - 741,500 237 Energy Independence - 177,900 - - 177,900 238 ir Quality Management - 74,500 - - 74,500 242 quatic Cente - 3,183,000 300,000 - 3,483,000 243 Cannabis Compliance - - - 1,500,000 1,500,000 252 Library Operations 1,763,341 751,102 9,000 - 2,523,443 271 El Paseo Assessment District - 276,500 - - 276,500 Landscape & Lighting Districts: 276 LLD Zone #2 - 175,000 - - 175,000 278 LLD Zone #3 - 11,900 - - 11,900 272 LLD Zone #4 - 6,050 - - 6,050 273 LLD Zone #5 - 35,790 - - 35,790 275 LLD Zone #6 - 153,515 - - 153,515 279 LLD Zone #7 - 7,350 - - 7,350 280 LLD Zone #8 - 7,600 - - 7,600 281 LLD Zone #9 - 30,875 - - 30,875 283 LLD Zone #11 - 6,800 - - 6,800 285 LLD Zone #14 - 25,300 - - 25,300 286 LLD Zone #15 - 11,870 - - 11,870 287 LLD Zone #16 - 88,100 - - 88,100 299 LLD Zone #13 - 92,600 - - 92,600 Business Improvement Districts: 277 President's Plaza I - 389,200 - - 389,200 282 President's Plaza III - 106,510 - - 106,510 Business Assessment Districts: 289 BAD No. 1 - 118,599 - - 118,599 Housing: 870 Housing Set-Aside 402,474 3,800 500 - 406,774 871 Housing Authority 156,769 9,410,210 - 406,774 9,973,753 873 Housing Asset Fund - 137,900 650,000 - 787,900 Total Special Revenue Funds 2,322,584 48,802,329 26,834,500 1,909,474 79,868,887 77 City of Palm Desert Citywide Budgeted Expenditures by Fund and Category FY 2025-26 Fund #Fund Name Personnel Operating Capital Transfers Out Total Capital Project Funds 400 Capital Project Reserve Fund - 1,564,673 3,280,971 - 4,845,644 420 Capital Project Drainage Facilities - - 200,000 - 200,000 425 Economic Development Capital Projects - 638,581 - - 638,581 430 Parks & Recreation Facilities Capital Projects - - - - - 436 rt in Public Places - 274,120 365,000 - 639,120 440 Signalization Capital Projects - - - - - 441 Golf Course Capital Projects - 260,000 1,100,000 - 1,360,000 450 Building Maintenance Reserve - 75,000 1,625,000 - 1,700,000 451 Capital Bond Projects - - 24,550,000 - 24,550,000 452 Library Capital Projects - - 6,000,000 - 6,000,000 461 UP Capital Projects 2021-1 - - - - - 464 D94-3 Merano - - - - - 466 Silver Spur Ranch - - - - - 467 Highlands Assessment District - - - - - 468 University Park CFD - - - - - 469 Section 29 Assessment 2004-2 - - - - - Total Capital Project Funds - 2,812,374 37,120,971 - 39,933,345 Debt Service Funds 314 D Highlands - 119,346 - - 119,346 Total Debt Service Funds - 119,346 - - 119,346 Total Governmental Funds 29,059,543 103,996,150 66,867,971 29,128,942 229,052,606 Proprietary Funds Internal Service Funds 530 Equipment Replacement Fund - 960,000 1,207,787 - 2,167,787 577 Compensation Benefits Fund - 250,000 - - 250,000 Total Internal Service Funds - 1,210,000 1,207,787 - 2,417,787 Enterprise Funds - 510 Parkview Office Complex - 1,142,500 - 400,000 1,542,500 520 Desert Willow Golf Course - 11,318,971 2,117,345 - 13,436,316 521 Palm Desert Recreational Facilities (PDRFC)- 5,089,025 - - 5,089,025 Total Enterprise Funds - 17,550,496 2,117,345 400,000 20,067,841 Total Proprietary Funds - 18,760,496 3,325,132 400,000 22,485,628 Total Citywide Appropriations 29,059,543 122,756,646 70,193,103 29,528,942 251,538,234 78 City of Palm Desert Citywide Budgeted Expenditures by Fund and Category FY 2025-26 Fund #Fund Name Personnel Operating Capital Transfers Out Total Fiduciary Funds Custodial Funds 303 D 84-1 - - - - - 304 D 87-1 - - - - - 306 D 92-1 - - - - - 307 D 91-4 Bighorn - - - - - 308 D 94-2 Sunterrace/Varner - - - - - 309 D 94-3 Merano - - - - - 311 D 98-1 Canyons of Bighorn - - - - - 312 D 01-1 Silver Spur - 15,000 - 150,656 165,656 315 D Section 29 - 1,307,000 - - 1,307,000 351 D 91-1 Indian Ridge - - - - - 353 D CFD University Park - 508,800 - - 508,800 354 D CFD University Park 2024 - 918,675 - - 918,675 355 D CFD University Park 2022 - 610,825 - - 610,825 391 Palm Desert Finance Authority - 150,666 - - 150,666 576 Retiree Health Benefits - 1,092,200 - - 1,092,200 Total Custodial Funds - 4,603,166 - 150,656 4,753,822 Total Fiduciary Funds - 4,603,166 - 150,656 4,753,822 Total All Funds 29,059,543 127,359,812 70,193,103 29,679,598 256,292,056 79 City of Palm Desert Historical Citywide Revenues FY 2025-26 Fund #Fund Name FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Budgeted FY 2025-26 Proposed 110 General Fund 75,672,334 85,400,986 75,554,467 109,443,818 Total General Fund 75,672,334 85,400,986 75,554,467 109,443,818 Special Revenue Funds 210 Traffic Safety 7,472 1,968 3,000 2,018 211 Gas Tax 2,507,737 2,917,694 2,894,234 2,960,640 213 Measure A 4,398,556 4,816,963 4,203,600 4,068,512 214 Housing Mitigation Fee 211,597 231,771 181,418 126,909 220 CDBG Block Grant 352,646 737,446 1,351,359 1,265,808 225 Permanent Local Housing Alloc.271,398 2,715 439,883 112,562 226 Opioid Settlement Funds 2,488 83,834 403,826 148,168 228 Child Care Program 95,204 97,854 136,279 34,006 229 Public Safety 387,337 92,577 177,000 199,548 230 Prop A. Fire Tax 20,687,723 24,511,436 23,726,540 30,469,188 231 New Construction Tax 570,927 360,694 214,002 349,875 232 Drainage Facilit 159,211 102,442 253,500 106,895 233 Park and Recreation 130,392 519,594 320,908 194,388 234 Signalization 86,785 80,682 39,300 30,472 235 Fire Facility Fund 346,837 253,785 175,800 156,039 236 Waste Recyling Fees 516,037 791,089 811,900 588,576 237 Energy Independence 100,263 24,530 176,500 182,795 238 ir Quality Management 86,204 53,022 66,180 66,555 242 quatic Center 2,632,570 3,993,480 3,891,367 3,183,000 243 Cannabis Compliance 2,017,146 1,040,711 889,000 821,784 252 Library Operations - 1,336,030 2,185,290 2,536,638 271 El Paseo Assessment District 272,891 301,847 300,000 279,383 Landscape & Lighting Districts: 276 LLD Zone #2 141,185 117,712 202,142 171,887 278 LLD Zone #3 11,444 11,377 10,988 11,718 272 LLD Zone #4 5,794 5,927 5,491 5,985 273 LLD Zone #5 25,864 24,781 22,197 23,574 275 LLD Zone #6 102,721 101,878 91,653 100,131 279 LLD Zone #7 6,285 5,683 5,776 5,942 280 LLD Zone #8 12,129 10,699 11,655 10,848 281 LLD Zone #9 22,228 21,104 21,000 22,252 283 LLD Zone #11 4,752 4,228 4,324 4,448 285 LLD Zone #14 23,301 21,436 16,137 16,601 286 LLD Zone #15 8,726 7,683 7,973 8,202 287 LLD Zone #16 51,364 38,454 35,923 36,853 299 LLD Zone #13 63,100 74,194 72,325 73,618 Business Improvement Districts: 277 President's Plaza I 459,679 428,982 398,935 448,481 282 President's Plaza III 49,471 46,711 218,448 53,067 Governmental Funds 80 City of Palm Desert Historical Citywide Revenues FY 2025-26 Fund #Fund Name FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Budgeted FY 2025-26 Proposed Business Assessment Districts: 289 BAD No. 1 316,070 417,421 315,910 387,374 Housing: 870 Housing Set-Aside 415,990 498,836 497,102 406,774 871 Housing Authority 9,422,891 10,161,512 9,733,631 11,356,926 873 Housing Asset Fund 1,887,546 1,948,914 1,987,328 1,952,000 Total Special Revenue Funds 48,871,961 56,299,697 56,499,824 62,980,440 Capital Project Funds 400 Capital Project Reserve Fund 14,540,891 2,995,003 10,782,674 1,555,958 420 Capital Project Drainage Facilities 66,253 3,294,298 73,700 70,860 425 Economic Development Capital Projects 171,621 187,490 141,243 443,714 430 Parks & Recreation Facilities Capital Projects 351 557 400 427 436 rt in Public Places 785,175 480,894 546,065 318,811 440 Signalization Capital Projects 3,721 6,173 4,300 4,738 441 Golf Course Capital Projects 3,004,838 4,270,599 3,009,265 3,019,516 450 Building Maintenance Reserve 1,257,377 70,345 5,755,790 42,673 451 Capital Bond Projects 4,003,739 3,456,401 250,000 - 452 Library Capital Projects 22,964 4,090,927 180,000 6,077,788 461 Univ. Park Capital Projects 2021-1 - - - - 464 D94-3 Merano - 8,729 - 7,956 466 Silver Spur Ranch - (0) - - 467 Highlands Assessment Distric - (0) - - 468 University Park CFD - - - - 469 Section 29 Assessment 2004-2 - (0) - - Total Capital Project Funds 23,856,930 18,861,414 20,743,437 11,542,441 Debt Service Funds 314 D Highlands 131,485 136,321 122,991 124,324 Total Debt Service Funds 131,485 136,321 122,991 124,324 Total Governmental Funds 148,532,710 160,698,419 152,920,719 184,091,023 Proprietary Funds Internal Service Funds 530 Equipment Replacement Fund 1,155,472 467,274 242,000 267,503 577 Compensation Benefits Fund 178,024 400,282 613,300 98,611 Total Internal Service Funds 1,333,496 867,556 855,300 366,114 Enterprise Funds 510 Parkview Office Complex 1,804,824 1,814,174 1,298,000 1,548,612 520 Desert Willow Golf Course 12,635,153 12,560,072 12,595,470 13,063,192 521 Palm Desert Recreational Facilities (PDRFC) 4,875,792 4,570,976 4,780,039 4,878,909 Total Enterprise Funds 19,315,769 18,945,222 18,673,509 19,490,713 Total Proprietary Funds 20,649,265 19,812,778 19,528,809 19,856,827 Total Citywide 169,181,975 180,511,197 172,449,528 203,947,850 81 City of Palm Desert Historical Citywide Revenues FY 2025-26 Fund #Fund Name FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Budgeted FY 2025-26 Proposed Fiduciary Funds Custodial Funds 303 D 84-1 8,698 - - - 304 D 87-1 3,086 (86) - - 306 D 92-1 1,983 - - - 307 D 91-4 Bighorn 5,313 - - - 308 D 94-2 Sunterrace/Varner 3,467 5,750 - - 309 D 94-3 Merano 2,705 3,132 2,200 2,409 311 D 98-1 Canyons of Bighorn 2,840 4,711 3,300 3,616 312 D 01-1 Silver Spur 184,161 187,295 176,263 177,076 315 D Section 29 1,473,779 2,679,362 1,464,700 1,499,643 351 D 91-1 Indian Ridge 39,889 66,168 22,100 50,795 353 D CFD University Park 511,870 534,029 507,400 510,380 354 D CFD University Park 2021 939,177 1,043,019 925,675 927,474 355 D CFD University Park 2024 - 1,286,989 360,952 611,552 391 Palm Desert Finance Authority 144,900 166,975 143,762 150,656 576 Retiree Health Benefits 907,364 1,027,913 1,073,324 1,186,601 Total Custodial Funds 4,229,231 7,005,256 4,679,676 5,120,202 Total Fiduciary Funds 4,229,231 7,005,256 4,679,676 5,120,202 Total All Funds 173,411,206 187,516,453 177,129,204 209,068,052 82 City of Palm Desert Historical Citywide Expenditures FY 2025-26 Fund #Fund Name FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Budgeted FY 2025-26 Proposed Governmental Funds 110 General Fund 84,544,744 78,867,212 106,652,665 109,131,028 Total General Fund 84,544,744 78,867,212 106,652,665 109,131,028 Special Revenue Funds 210 Traffic Safet 4,700 2,700 2,700 2,700 211 Gas Tax 2,853,402 3,638,431 1,557,199 8,200,000 213 Measure A 4,618,621 3,029,345 14,696,543 10,975,000 214 Housing Mitigation Fee 602,802 277,592 423,335 959,135 220 CDBG Block Grant 186,869 737,446 1,251,921 592,041 225 Permanent Local Housing Alloc.266,263 178,734 145,000 170,000 226 Opioid Settlement Funds - 78,734 251,000 275,000 228 Child Care Program - - - - 229 Public Safet 382,311 86,487 35,000 339,750 230 Prop A. Fire Ta 17,631,403 18,006,244 40,256,230 33,767,932 231 New Construction Tax 444,430 5,911 494,500 1,000,000 232 Drainage Facility 2,400 - 275,000 675,000 233 Park and Recreation 208,754 360,272 639,729 1,650,000 234 Signalization - -460,075 50,000 235 Fire Facility Fund 134,222 648,181 1,111,915 - 236 Waste Recyling Fees 289,792 475,940 832,011 741,500 237 Energy Independence 166,645 100,451 192,145 177,900 238 ir Quality Managemen 68,751 53,581 89,830 74,500 242 quatic Center 2,727,888 3,070,319 4,561,621 3,483,000 243 Cannabis Compliance 2,136,981 - 500,000 1,500,000 252 Library Operations - 696,650 2,627,732 2,523,443 271 El Paseo Assessment District 282,161 262,143 325,000 276,500 Landscape & Lighting Districts: 276 LLD Zone #2 142,303 146,351 173,084 175,000 278 LLD Zone #3 10,244 7,661 13,931 11,900 272 LLD Zone #4 3,104 5,972 5,780 6,050 273 LLD Zone #5 19,894 21,334 39,900 35,790 275 LLD Zone #6 89,196 88,756 150,912 153,515 279 LLD Zone #7 4,858 4,624 7,810 7,350 280 LLD Zone #8 3,452 3,510 6,987 7,600 281 LLD Zone #9 19,845 22,073 29,846 30,875 283 LLD Zone #11 4,967 5,137 7,613 6,800 285 LLD Zone #14 31,555 21,516 28,423 25,300 286 LLD Zone #15 8,463 6,895 12,031 11,870 287 LLD Zone #16 51,036 44,809 93,365 88,100 299 LLD Zone #13 39,808 63,200 88,406 92,600 Business Improvement Districts: 277 President's Plaza I 292,442 309,641 404,830 389,200 282 President's Plaza III 29,593 43,196 213,259 106,510 83 City of Palm Desert Historical Citywide Expenditures FY 2025-26 Fund #Fund Name FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Budgeted FY 2025-26 Proposed Business Assessment Districts: 289 BAD No. 1 165,424 3,003,039 118,599 118,599 Housing: 870 Housing Set-Aside 415,990 438,477 391,993 406,774 871 Housing Authority 9,290,515 12,571,338 14,301,083 9,973,753 873 Housing Asset Fund 6,505,944 262,558 11,029,080 787,900 Total Special Revenue Funds 50,137,029 48,779,248 97,845,418 79,868,887 Capital Project Funds 400 Capital Project Reserve Fund 11,043,518 6,118,458 16,387,880 4,845,644 420 Capital Project Drainage Facilities 306,143 312,745 3,717,240 200,000 425 Economic Development Capital Projects 487,069 659,460 744,592 638,581 430 Parks & Recreation Facilities Capital Projec - - - - 436 rt in Public Places 727,477 273,284 854,995 639,120 440 Signalization Capital Projects - - - - 441 Golf Course Capital Projects 889,835 10,026,646 6,307,203 1,360,000 450 Building Maintenance Reserve 1,896,389 2,256,219 3,738,821 1,700,000 451 Capital Bond Projects 985,240 7,156,389 10,023,633 24,550,000 452 Library Capital Projects - 1,025,579 3,800,801 6,000,000 461 Univ. Park Capital Projects 2021-1 - - - - 464 D94-3 Merano - - - - 466 Silver Spur Ranch - - - - 467 Highlands Assessment District - - - - 468 University Park CFD - - - - 469 Section 29 Assessment 2004-2 - - - - Total Capital Project Funds 16,335,672 27,828,781 45,575,165 39,933,345 Debt Service Funds 314 D Highlands 106,124 118,958 120,665 119,346 Total Debt Service Funds 106,124 118,958 120,665 119,346 Total Governmental Funds 151,123,569 155,594,199 250,193,912 229,052,606 Proprietary Funds Internal Service Funds 530 Equipment Replacement Fund 1,153,328 1,114,552 5,068,179 2,167,787 577 Compensation Benefits Fund 425,084 283,100 250,000 250,000 Total Internal Service Funds 1,578,413 1,397,651 5,318,179 2,417,787 Enterprise Funds 510 Parkview Office Complex 1,409,322 1,656,420 8,663,447 1,542,500 520 Desert Willow Golf Course 11,073,129 11,668,303 12,678,707 13,436,316 521 Palm Desert Recreational Facilities (PDRF 4,939,880 4,695,142 5,034,020 5,089,025 Total Enterprise Funds 17,422,331 18,019,865 26,376,174 20,067,841 Total Proprietary Funds 19,000,744 19,417,517 31,694,353 22,485,628 Total Citywide 170,124,313 175,011,716 281,888,265 251,538,234 84 City of Palm Desert Historical Citywide Expenditures FY 2025-26 Fund #Fund Name FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Budgeted FY 2025-26 Proposed Fiduciary Funds Custodial Funds 303 D 84-1 534,000 - - - 304 D 87-1 - - - - 306 D 92-1 - - - - 307 D 91-4 Bighorn - - - - 308 D 94-2 Sunterrace/Varner - - - - 309 D 94-3 Merano - - - - 311 D 98-1 Canyons of Bighorn - - - - 312 D 01-1 Silver Spur 153,904 180,366 176,359 165,656 315 D Section 29 1,349,508 1,433,197 1,435,900 1,307,000 351 D 91-1 Indian Ridge - - - - 353 D CFD University Park 456,647 486,681 965,850 508,800 354 D CFD University Park 2021 825,344 905,184 868,275 918,675 355 D CFD University Park 2024 - 380,052 533,225 610,825 391 Palm Desert Finance Authority 154,669 158,628 162,559 150,666 576 Retiree Health Benefits 834,654 890,129 1,468,064 1,092,200 Total Custodial Funds 4,308,725 4,434,238 5,610,232 4,753,822 Total Fiduciary Funds 4,308,725 4,434,238 5,610,232 4,753,822 Total All Funds 174,433,038 179,445,954 287,498,498 256,292,056 85 Special Revenue Funds Detail Schedules Traffic Safety 210 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 2,938 5,710 4,978 5,278 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 87 239 - 218 Transfers In - - - - Other Revenues 7,385 1,729 3,000 1,800 Total Revenues 7,472 1,968 3,000 2,018 Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out 4,700 2,700 2,700 2,700 Total Expenditures 4,700 2,700 2,700 2,700 Ending Fund Balance 5,710 4,978 5,278 4,596 Gas Tax 211 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 5,169,168 4,823,503 4,102,765 5,439,800 Revenues Taxes 2,421,661 2,674,547 2,700,834 2,778,663 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 86,076 243,147 193,400 181,977 Transfers In - - - - Other Revenues - - - - Total Revenues 2,507,737 2,917,694 2,894,234 2,960,640 Expenditures Personnel - - - - Operating 2,853,402 3,638,431 349,703 2,600,000 Capital - - 1,207,496 5,600,000 Transfers Out - - - - Total Expenditures 2,853,402 3,638,431 1,557,199 8,200,000 Ending Fund Balance 4,823,503 4,102,765 5,439,800 200,440 86 Special Revenue Funds Detail Schedules Measure A 213 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 21,818,450 21,598,386 23,386,003 12,893,060 Revenues Taxes 3,562,513 3,469,376 3,328,000 3,129,000 Permits & Fees - - - - Intergovernmental 97,960 - - - Charges for Services - - - - Use of Money & Property 738,083 1,226,499 875,600 939,512 Transfers In - - - - Other Revenues - 121,088 - - Total Revenues 4,398,556 4,816,963 4,203,600 4,068,512 Expenditures Personnel - - - - Operating 3,171,819 153,447 5,392,347 1,800,000 Capital 1,446,802 2,875,899 9,304,196 9,175,000 Transfers Out - - - - Total Expenditures 4,618,621 3,029,345 14,696,543 10,975,000 Ending Fund Balance 21,598,386 23,386,003 12,893,060 5,986,572 Housing Mitigation Fee 214 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 3,547,149 3,155,945 3,110,124 2,868,207 Revenues Taxes 55,521 31,800 49,118 - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 126,076 169,972 132,300 126,909 Transfers In - 30,000 - - Other Revenues 30,000 - - - Total Revenues 211,597 231,771 181,418 126,909 Expenditures Personnel - - - - Operating 602,802 277,592 423,335 959,135 Capital - - - - Transfers Out - - - - Total Expenditures 602,802 277,592 423,335 959,135 Ending Fund Balance 3,155,945 3,110,124 2,868,207 2,035,981 87 Special Revenue Funds Detail Schedules Community Development Block Grant (CDBG)220 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance (126,615) 39,162 39,162 138,600 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental 352,646 737,446 1,351,359 1,265,808 Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 352,646 737,446 1,351,359 1,265,808 Expenditures Personnel - - - - Operating 186,869 737,446 1,251,921 592,041 Capital - - - - Transfers Out - - - - Total Expenditures 186,869 737,446 1,251,921 592,041 Ending Fund Balance 39,162 39,162 138,600 812,367 Permanent Local Housing Allocation Grant (PLHA)225 50889.91 FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance - 5,135 (170,884) 123,999 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental 266,263 - 439,883 112,562 Charges for Services - - - - Use of Money & Property 5,135 2,715 - - Transfers In - - - - Other Revenues - - - - Total Revenues 271,398 2,715 439,883 112,562 Expenditures Personnel - - - - Operating - 78,734 45,000 170,000 Capital - - - - Transfers Out 266,263 100,000 100,000 - Total Expenditures 266,263 178,734 145,000 170,000 Ending Fund Balance 5,135 (170,884) 123,999 66,561 88 Special Revenue Funds Detail SchedulesOpioid Settlement Funds 226 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance - 2,488 7,589 160,415 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 2,488 5,101 - 4,648 Transfers In - - - - Other Revenues - 78,734 403,826 143,520 Total Revenues 2,488 83,834 403,826 148,168 Expenditures Personnel - - - - Operating - 78,734 251,000 275,000 Capital - - - - Transfers Out - - - - Total Expenditures - 78,734 251,000 275,000 Ending Fund Balance 2,488 7,589 160,415 33,583 Child Care Program 228 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 673,864 769,068 866,922 1,003,201 Revenues Taxes 71,412 54,200 107,779 - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 23,792 43,654 28,500 34,006 Transfers In - - - - Other Revenues - - - - Total Revenues 95,204 97,854 136,279 34,006 Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - Ending Fund Balance 769,068 866,922 1,003,201 1,037,207 89 Special Revenue Funds Detail Schedules Public Safety Police Grants 229 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 14,596 19,622 25,712 167,712 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental 382,311 - - - Charges for Services - - - - Use of Money & Property 5,026 6,090 12,000 5,548 Transfers In - - - - Other Revenues - 86,487 165,000 194,000 Total Revenues 387,337 92,577 177,000 199,548 Expenditures Personnel - - - - Operating 382,311 86,487 35,000 339,750 Capital - - - - Transfers Out - - - - Total Expenditures 382,311 86,487 35,000 339,750 Ending Fund Balance 19,622 25,712 167,712 27,510 Prop. A Fire Tax 230 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 12,682,313 15,738,632 22,243,825 5,714,135 Revenues Taxes 11,307,829 13,556,640 13,876,540 15,569,188 Permits & Fees 3,100,323 4,158,057 2,900,000 3,000,000 Intergovernmental - - - - Charges for Services - - - Use of Money & Property 222,045 759,464 500,000 250,000 Transfers In 4,600,000 4,600,000 5,000,000 10,150,000 Other Revenues 1,457,526 1,437,276 1,450,000 1,500,000 Total Revenues 20,687,723 24,511,436 23,726,540 30,469,188 Expenditures Personnel - - - - Operating 16,970,961 17,377,792 22,254,715 26,042,932 Capital 660,442 628,451 18,001,515 7,725,000 Transfers Out - - - - Total Expenditures 17,631,403 18,006,244 40,256,230 33,767,932 Ending Fund Balance 15,738,632 22,243,825 5,714,135 2,415,391 90 Special Revenue Funds Detail Schedules New Construction Tax 231 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 1,452,349 1,578,846 1,933,629 1,653,131 Revenues Taxes 518,442 265,447 150,302 276,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 52,485 95,247 63,700 73,875 Transfers In - - - - Other Revenues - - - - Total Revenues 570,927 360,694 214,002 349,875 Expenditures Personnel - - - - Operating - - - - Capital 444,430 5,911 494,500 1,000,000 Transfers Out - - - - Total Expenditures 444,430 5,911 494,500 1,000,000 Ending Fund Balance 1,578,846 1,933,629 1,653,131 1,003,006 Drainage Facility 232 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 740,536 897,347 999,789 978,289 Revenues Taxes 132,022 54,470 220,000 70,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 27,189 47,972 33,500 36,895 Transfers In - - - - Other Revenues - - - - Total Revenues 159,211 102,442 253,500 106,895 Expenditures Personnel - - - - Operating - - - - Capital 2,400 - 275,000 675,000 Transfers Out - - - - Total Expenditures 2,400 - 275,000 675,000 Ending Fund Balance 897,347 999,789 978,289 410,184 91 Special Revenue Funds Detail Schedules Park & Recreation Facilities 233 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 1,708,631 1,630,269 1,789,591 1,470,770 Revenues Taxes 70,597 427,547 250,108 125,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 59,795 92,047 70,800 69,388 Transfers In - - - - Other Revenues - - - - Total Revenues 130,392 519,594 320,908 194,388 Expenditures Personnel - - - - Operating - - - - Capital 208,754 360,272 639,729 1,650,000 Transfers Out - - - - Total Expenditures 208,754 360,272 639,729 1,650,000 Ending Fund Balance 1,630,269 1,789,591 1,470,770 15,158 Traffic Signals 234 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 438,750 525,535 606,217 185,442 Revenues Taxes 70,931 50,640 20,000 7,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 15,854 30,042 19,300 23,472 Transfers In - - - - Other Revenues - - - - Total Revenues 86,785 80,682 39,300 30,472 Expenditures Personnel - - - - Operating - - - Capital - - 460,075 50,000 Transfers Out - - - - Total Expenditures - - 460,075 50,000 Ending Fund Balance 525,535 606,217 185,442 165,914 92 Special Revenue Funds Detail Schedules Fire Facilities 235 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 1,368,085 1,580,700 1,186,303 250,188 Revenues Taxes 297,648 166,938 116,100 89,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 49,189 86,847 59,700 67,039 Transfers In - - - - Other Revenues - - - - Total Revenues 346,837 253,785 175,800 156,039 Expenditures Personnel - - - - Operating - - - - Capital 134,222 622,933 1,111,915 - Transfers Out - 25,248 - - Total Expenditures 134,222 648,181 1,111,915 - Ending Fund Balance 1,580,700 1,186,303 250,188 406,227 Recycling Fund 236 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 2,927,948 3,154,193 3,469,341 3,449,230 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental 412,066 611,888 690,000 450,000 Charges for Services - - - - Use of Money & Property 103,944 179,201 121,900 138,576 Transfers In - - - - Other Revenues 27 - - - Total Revenues 516,037 791,089 811,900 588,576 Expenditures Personnel - - - - Operating 289,792 475,940 832,011 741,500 Capital - - - - Transfers Out - - - - Total Expenditures 289,792 475,940 832,011 741,500 Ending Fund Balance 3,154,193 3,469,341 3,449,230 3,296,306 93 Special Revenue Funds Detail Schedules Energy Independence Loan Program 237 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 456,518 390,136 314,215 298,570 Revenues Taxes 71,522 (65,490) 115,000 115,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 28,741 90,020 61,500 67,795 Transfers In - - - - Other Revenues - - - - Total Revenues 100,263 24,530 176,500 182,795 Expenditures Personnel - - - - Operating 166,645 100,451 192,145 177,900 Capital - - - - Transfers Out - - - - Total Expenditures 166,645 100,451 192,145 177,900 Ending Fund Balance 390,136 314,215 298,570 303,465 Air Quality Management AB2766 238 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 14,837 32,291 31,732 8,082 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental 84,901 51,055 65,000 65,000 Charges for Services - - - - Use of Money & Property 1,303 1,968 1,180 1,555 Transfers In - - - - Other Revenues - - - - Total Revenues 86,204 53,022 66,180 66,555 Expenditures Personnel - - - - Operating 64,689 52,501 74,000 74,500 Capital 4,061 1,080 15,830 - Transfers Out - - - - Total Expenditures 68,751 53,581 89,830 74,500 Ending Fund Balance 32,291 31,732 8,082 137 94 Special Revenue Funds Detail Schedules Aquatic Center 242 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 986,495 891,177 1,814,337 1,144,083 Revenues Taxes - - - - Permits & Fees 410,344 506,911 451,256 539,188 Intergovernmental - - - - Charges for Services 240,030 350,258 333,731 299,473 Use of Money & Property 17,601 55,400 39,500 42,429 Transfers In 1,890,294 2,976,250 2,937,500 2,152,543 Other Revenues 74,301 104,661 129,380 149,367 Total Revenues 2,632,570 3,993,480 3,891,367 3,183,000 Expenditures Personnel - - - - Operating 2,221,231 2,743,848 3,181,989 3,183,000 Capital 506,656 326,471 1,379,632 300,000 Transfers Out - - - - Total Expenditures 2,727,888 3,070,319 4,561,621 3,483,000 Ending Fund Balance 891,177 1,814,337 1,144,083 844,083 Cannabis Compliance 243 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 574,004 454,169 1,494,880 1,883,880 Revenues Taxes 2,017,146 1,005,447 889,000 787,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - 35,264 - 34,784 Transfers In - - - - Other Revenues - - - - Total Revenues 2,017,146 1,040,711 889,000 821,784 Expenditures Personnel - - - - Operating 19 - - - Capital - - - - Transfers Out 2,136,962 - 500,000 1,500,000 Total Expenditures 2,136,981 - 500,000 1,500,000 Ending Fund Balance 454,169 1,494,880 1,883,880 1,205,664 95 Special Revenue Funds Detail Schedules Library Services 252 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance - - 639,380 196,939 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - 14,503 - 13,195 Transfers In - 1,321,527 2,185,290 2,523,443 Other Revenues - - - - Total Revenues - 1,336,030 2,185,290 2,536,638 Expenditures Personnel - 373,368 1,665,479 1,763,341 Operating - 207,790 943,270 751,102 Capital - 20,952 18,983 9,000 Transfers Out - 94,540 - - Total Expenditures - 696,650 2,627,732 2,523,443 Ending Fund Balance - 639,380 196,939 210,134 El Paseo Assessment District 271 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 71,484 62,215 101,919 76,919 Revenues Taxes 271,431 297,039 300,000 275,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 1,460 4,808 - 4,383 Transfers In - - - - Other Revenues - - - - Total Revenues 272,891 301,847 300,000 279,383 Expenditures Personnel - - - - Operating 282,161 262,143 325,000 276,500 Capital - - - - Transfers Out - - - - Total Expenditures 282,161 262,143 325,000 276,500 Ending Fund Balance 62,215 101,919 76,919 79,802 96 Landscape Lighting Districts Detail Schedules Parkview Estates - Zone 4 (4374)2724374 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance (1,589) 1,101 1,056 767 Revenues Taxes 5,355 5,488 5,491 5,985 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In 439 439 - - Other Revenues - - - - Total Revenues 5,794 5,927 5,491 5,985 Expenditures Personnel - - - - Operating 3,104 5,972 5,780 6,050 Capital - - - - Transfers Out - - - - Total Expenditures 3,104 5,972 5,780 6,050 Ending Fund Balance 1,101 1,056 767 702 Desert Mirage - Zone 5 DM (4680)2734680 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 20,523 24,349 26,354 13,131 Revenues Taxes 12,322 11,824 12,209 12,948 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 1,034 - - - Transfers In 2,750 2,750 - - Other Revenues - - - - Total Revenues 16,106 14,574 12,209 12,948 Expenditures Personnel - - - - Operating 12,281 12,569 25,432 22,450 Capital - - - - Transfers Out - - - - Total Expenditures 12,281 12,569 25,432 22,450 Ending Fund Balance 24,349 26,354 13,131 3,629 97 Landscape Lighting Districts Detail Schedules Sandcastles - Zone 5 SC (4681)2734681 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 20,523 20,985 20,783 19,722 Revenues Taxes 2,126 2,233 2,255 2,404 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 2,126 2,233 2,255 2,404 Expenditures Personnel - - - - Operating 1,664 2,436 3,316 3,050 Capital - - - - Transfers Out - - - - Total Expenditures 1,664 2,436 3,316 3,050 Ending Fund Balance 20,985 20,783 19,722 19,076 Primrose II - Zone 5 PR (4682)2734682 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 20,523 22,206 23,850 20,431 Revenues Taxes 7,632 7,973 7,733 8,222 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 7,632 7,973 7,733 8,222 Expenditures Personnel - - - - Operating 5,950 6,329 11,152 10,290 Capital - - - - Transfers Out - - - - Total Expenditures 5,950 6,329 11,152 10,290 Ending Fund Balance 22,206 23,850 20,431 18,363 98 Landscape Lighting Districts Detail Schedules Monterey Meadows - Zone 6 MM (4680)2754680 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 13,504 18,721 17,286 13,735 Revenues Taxes 5,003 4,894 5,105 5,409 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 3,016 - - - Transfers In 9,651 - - - Other Revenues - - - - Total Revenues 17,670 4,894 5,105 5,409 Expenditures Personnel - - - - Operating 12,452 6,329 8,656 8,500 Capital - - - - Transfers Out - - - - Total Expenditures 12,452 6,329 8,656 8,500 Ending Fund Balance 18,721 17,286 13,735 10,644 Hovley Glen - Zone 6 HG (4681)2754681 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 13,504 11,101 8,688 836 Revenues Taxes 6,455 6,230 6,549 7,138 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 6,455 6,230 6,549 7,138 Expenditures Personnel - - - - Operating 8,858 8,643 14,401 17,895 Capital - - - - Transfers Out - - - - Total Expenditures 8,858 8,643 14,401 17,895 Ending Fund Balance 11,101 8,688 836 (9,921) 99 Landscape Lighting Districts Detail Schedules Hovley Estates - Zone 6 HE (4682)2754682 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 13,504 15,325 17,362 15,836 Revenues Taxes 6,995 7,219 7,088 7,522 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 6,995 7,219 7,088 7,522 Expenditures Personnel - - - - Operating 5,174 5,182 8,614 13,850 Capital - - - - Transfers Out - - - - Total Expenditures 5,174 5,182 8,614 13,850 Ending Fund Balance 15,325 17,362 15,836 9,508 Sonata I - Zone 6 S1 (4683)2754683 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 13,504 12,931 9,665 4,402 Revenues Taxes 7,514 7,743 7,607 8,293 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 7,514 7,743 7,607 8,293 Expenditures Personnel - - - - Operating 8,087 11,008 12,870 13,110 Capital - - - - Transfers Out - - - - Total Expenditures 8,087 11,008 12,870 13,110 Ending Fund Balance 12,931 9,665 4,402 (415) 100 Landscape Lighting Districts Detail Schedules Sonata II - Zone 6 S2 (4684)2754684 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 13,503 17,368 20,240 13,581 Revenues Taxes 14,387 16,031 14,664 18,440 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 14,387 16,031 14,664 18,440 Expenditures Personnel - - - - Operating 10,522 13,159 21,323 19,460 Capital - - - - Transfers Out - - - - Total Expenditures 10,522 13,159 21,323 19,460 Ending Fund Balance 17,368 20,240 13,581 12,561 Hovley Collection - Zone 6 HC (4685)2754685 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 13,503 13,507 13,521 4,341 Revenues Taxes 6,867 7,264 7,061 7,696 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 6,867 7,264 7,061 7,696 Expenditures Personnel - - - - Operating 6,864 7,250 16,241 16,200 Capital - - - - Transfers Out - - - - Total Expenditures 6,864 7,250 16,241 16,200 Ending Fund Balance 13,507 13,521 4,341 (4,163) 101 Landscape Lighting Districts Detail Schedules La Paloma I - Zone 6 L1 (4686)2754686 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 13,503 12,415 13,192 10,448 Revenues Taxes 5,027 5,187 5,120 5,432 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 5,027 5,187 5,120 5,432 Expenditures Personnel - - - - Operating 6,115 4,410 7,864 7,300 Capital - - - - Transfers Out - - - - Total Expenditures 6,115 4,410 7,864 7,300 Ending Fund Balance 12,415 13,192 10,448 8,580 La Paloma II - Zone 6 L2 (4687)2754687 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 13,503 14,108 14,559 11,831 Revenues Taxes 4,643 4,495 4,736 4,872 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 4,643 4,495 4,736 4,872 Expenditures Personnel - - - - Operating 4,038 4,045 7,464 7,100 Capital - - - - Transfers Out - - - - Total Expenditures 4,038 4,045 7,464 7,100 Ending Fund Balance 14,108 14,559 11,831 9,603 102 Landscape Lighting Districts Detail Schedules La Paloma III - Zone 6 L3 (4693)2754693 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 13,503 13,041 12,710 9,332 Revenues Taxes 4,482 4,323 4,575 4,705 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 4,482 4,323 4,575 4,705 Expenditures Personnel - - - - Operating 4,944 4,654 7,953 7,750 Capital - - - - Transfers Out - - - - Total Expenditures 4,944 4,654 7,953 7,750 Ending Fund Balance 13,041 12,710 9,332 6,287 Sandpiper Court - Zone 6 SP (4694)2754694 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 13,503 15,056 15,997 13,439 Revenues Taxes 7,091 6,852 7,184 7,621 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 7,091 6,852 7,184 7,621 Expenditures Personnel - - - - Operating 5,538 5,911 9,742 8,700 Capital - - - - Transfers Out - - - - Total Expenditures 5,538 5,911 9,742 8,700 Ending Fund Balance 15,056 15,997 13,439 12,360 103 Landscape Lighting Districts Detail Schedules Sandpiper West - Zone 6 SW (4695)2754695 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 13,503 14,506 15,299 11,784 Revenues Taxes 6,899 7,123 6,992 7,423 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 6,899 7,123 6,992 7,423 Expenditures Personnel - - - - Operating 5,896 6,330 10,507 9,400 Capital - - - - Transfers Out - - - - Total Expenditures 5,896 6,330 10,507 9,400 Ending Fund Balance 14,506 15,299 11,784 9,807 Hovley Court West - Zone 6 HW (4696)2754696 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 13,503 14,464 14,649 7,634 Revenues Taxes 5,299 5,475 5,392 5,726 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 5,299 5,475 5,392 5,726 Expenditures Personnel - - - - Operating 4,338 5,291 12,407 10,550 Capital - - - - Transfers Out - - - - Total Expenditures 4,338 5,291 12,407 10,550 Ending Fund Balance 14,464 14,649 7,634 2,810 104 Landscape Lighting Districts Detail Schedules Diamondback - Zone 6 DB (4643)2754643 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 13,503 15,571 26,848 24,808 Revenues Taxes 4,886 4,886 4,980 5,122 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - 9,651 - - Other Revenues - - - - Total Revenues 4,886 14,537 4,980 5,122 Expenditures Personnel - - - - Operating 2,818 3,260 7,020 7,350 Capital - - - - Transfers Out - - - - Total Expenditures 2,818 3,260 7,020 7,350 Ending Fund Balance 15,571 26,848 24,808 22,580 Palm Court - Zone 6 PC (4697)2754697 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 13,503 14,456 15,677 14,427 Revenues Taxes 4,506 4,506 4,600 4,732 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 4,506 4,506 4,600 4,732 Expenditures Personnel - - - - Operating 3,553 3,285 5,850 6,350 Capital - - - - Transfers Out - - - - Total Expenditures 3,553 3,285 5,850 6,350 Ending Fund Balance 14,456 15,677 14,427 12,809 105 Landscape Lighting Districts Detail Schedules Canyon Cove - Zone 2 (4374)2764374 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 4,289 3,171 (25,469) 3,589 Revenues Taxes 27,878 29,405 28,335 30,887 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In 113,307 88,307 173,807 141,000 Other Revenues - - - - Total Revenues 141,185 117,712 202,142 171,887 Expenditures Personnel - - - - Operating 142,303 146,351 173,084 175,000 Capital - - - - Transfers Out - - - - Total Expenditures 142,303 146,351 173,084 175,000 Ending Fund Balance 3,171 (25,469) 3,589 476 Vineyards - Zone 3 (4374)2784374 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 33,729 34,929 38,645 35,702 Revenues Taxes 10,894 11,377 10,988 11,718 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 550 - - - Transfers In - - - - Other Revenues - - - - Total Revenues 11,444 11,377 10,988 11,718 Expenditures Personnel - - - - Operating 10,244 7,661 13,931 11,900 Capital - - - - Transfers Out - - - - Total Expenditures 10,244 7,661 13,931 11,900 Ending Fund Balance 34,929 38,645 35,702 35,520 106 Landscape Lighting Districts Detail Schedules Waring Court - Zone 7 (4374)2794374 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 34,834 36,261 37,319 35,285 Revenues Taxes 5,683 5,683 5,776 5,942 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 602 - - - Transfers In - - - - Other Revenues - - - - Total Revenues 6,285 5,683 5,776 5,942 Expenditures Personnel - - - - Operating 4,858 4,624 7,810 7,350 Capital - - - - Transfers Out - - - - Total Expenditures 4,858 4,624 7,810 7,350 Ending Fund Balance 36,261 37,319 35,285 33,877 Palm Gate - Zone 8 (4374)2804374 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 31,175 39,852 47,042 51,710 Revenues Taxes 11,554 10,699 11,655 10,848 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 575 - - - Transfers In - - - - Other Revenues - - - - Total Revenues 12,129 10,699 11,655 10,848 Expenditures Personnel - - - - Operating 3,452 3,510 6,987 7,600 Capital - - - - Transfers Out - - - - Total Expenditures 3,452 3,510 6,987 7,600 Ending Fund Balance 39,852 47,042 51,710 54,958 107 Landscape Lighting Districts Detail Schedules The Grove - Zone 9 (4374)2814374 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 72,324 74,707 73,738 64,892 Revenues Taxes 20,964 21,104 21,000 22,252 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 1,264 - - - Transfers In - - - - Other Revenues - - - - Total Revenues 22,228 21,104 21,000 22,252 Expenditures Personnel - - - - Operating 19,845 22,073 29,846 30,875 Capital - - - - Transfers Out - - - - Total Expenditures 19,845 22,073 29,846 30,875 Ending Fund Balance 74,707 73,738 64,892 56,269 Portola Place - Zone 11 (4374)2834374 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 30,826 30,611 29,702 26,413 Revenues Taxes 4,228 4,228 4,324 4,448 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 524 - - - Transfers In - - - - Other Revenues - - - - Total Revenues 4,752 4,228 4,324 4,448 Expenditures Personnel - - - - Operating 4,967 5,137 7,613 6,800 Capital - - - - Transfers Out - - - - Total Expenditures 4,967 5,137 7,613 6,800 Ending Fund Balance 30,611 29,702 26,413 24,061 108 Landscape Lighting Districts Detail Schedules K&B at Palm Desert - Zone 14 (4374)2854374 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 111,465 103,211 103,131 90,845 Revenues Taxes 15,994 15,991 16,137 16,601 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 1,862 - - - Transfers In 5,445 5,445 - - Other Revenues - - - - Total Revenues 23,301 21,436 16,137 16,601 Expenditures Personnel - - - - Operating 31,555 21,516 28,423 25,300 Capital - - - - Transfers Out - - - - Total Expenditures 31,555 21,516 28,423 25,300 Ending Fund Balance 103,211 103,131 90,845 82,146 Palm Desert Country Club - Zone 13 (4374)2994374 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 133,951 157,243 168,236 152,155 Revenues Taxes 60,718 65,664 66,925 66,925 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 2,382 8,529 5,400 6,693 Transfers In - - - - Other Revenues - - - - Total Revenues 63,100 74,194 72,325 73,618 Expenditures Personnel - - - - Operating 39,808 63,200 88,406 92,600 Capital - - - - Transfers Out - - - - Total Expenditures 39,808 63,200 88,406 92,600 Ending Fund Balance 157,243 168,236 152,155 133,173 109 Landscape Lighting Districts Detail Schedules Canyon Crest - Zone 15 (4374)2864374 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 46,945 47,208 47,996 43,938 Revenues Taxes 7,932 7,683 7,973 8,202 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 794 - - - Transfers In - - - - Other Revenues - - - - Total Revenues 8,726 7,683 7,973 8,202 Expenditures Personnel - - - - Operating 8,463 6,895 12,031 11,870 Capital - - - - Transfers Out - - - - Total Expenditures 8,463 6,895 12,031 11,870 Ending Fund Balance 47,208 47,996 43,938 40,270 College View Estates II - Zone 16 CV2 (4374)2874374 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 61,572 63,396 63,715 53,559 Revenues Taxes 6,642 6,642 6,847 6,942 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 6,310 - - - Transfers In 3,408 3,408 - - Other Revenues - - - - Total Revenues 16,360 10,050 6,847 6,942 Expenditures Personnel - - - - Operating 14,536 9,731 17,003 14,650 Capital - - - - Transfers Out - - - - Total Expenditures 14,536 9,731 17,003 14,650 Ending Fund Balance 63,396 63,715 53,559 45,851 110 Landscape Lighting Districts Detail Schedules Sundance West - Zone 16 SD (4681)2874681 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 61,572 62,777 62,440 53,806 Revenues Taxes 6,877 6,877 6,976 7,175 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 6,877 6,877 6,976 7,175 Expenditures Personnel - - - - Operating 5,672 7,214 15,610 14,050 Capital - - - - Transfers Out - - - - Total Expenditures 5,672 7,214 15,610 14,050 Ending Fund Balance 62,777 62,440 53,806 46,931 College View Estates I - Zone 16 CV1 (4684)2874684 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 61,572 60,328 60,541 51,195 Revenues Taxes 7,357 7,357 7,455 7,670 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 7,357 7,357 7,455 7,670 Expenditures Personnel - - - - Operating 8,601 7,145 16,801 16,050 Capital - - - - Transfers Out - - - - Total Expenditures 8,601 7,145 16,801 16,050 Ending Fund Balance 60,328 60,541 51,195 42,815 111 Landscape Lighting Districts Detail Schedules Petunia I - Zone 16 P1 (4682)2874682 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 61,572 67,900 66,496 58,996 Revenues Taxes 6,077 5,884 6,175 6,353 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In 6,408 - - - Other Revenues - - - - Total Revenues 12,485 5,884 6,175 6,353 Expenditures Personnel - - - - Operating 6,157 7,289 13,675 12,400 Capital - - - - Transfers Out - - - - Total Expenditures 6,157 7,289 13,675 12,400 Ending Fund Balance 67,900 66,496 58,996 52,949 Sundance East - Zone 16 SE (4683)2874683 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 61,572 57,180 56,233 46,729 Revenues Taxes 4,346 4,346 4,438 4,565 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 4,346 4,346 4,438 4,565 Expenditures Personnel - - - - Operating 8,738 5,292 13,942 15,850 Capital - - - - Transfers Out - - - - Total Expenditures 8,738 5,292 13,942 15,850 Ending Fund Balance 57,180 56,233 46,729 35,444 112 Landscape Lighting Districts Detail Schedules The Boulders - Zone 16 BD (4680)2874680 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 61,572 58,179 53,981 41,679 Revenues Taxes 3,939 3,939 4,032 4,148 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 3,939 3,939 4,032 4,148 Expenditures Personnel - - - - Operating 7,332 8,137 16,334 15,100 Capital - - - - Transfers Out - - - - Total Expenditures 7,332 8,137 16,334 15,100 Ending Fund Balance 58,179 53,981 41,679 30,727 113 President's Plaza I 2774373 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 138,468 305,705 425,047 419,152 Revenues Taxes 381,905 428,982 398,935 448,481 Permits & Fees -- -- Intergovernmental -- -- Charges for Services -- -- Use of Money & Property 3,674 -- - Transfers In 74,100 -- - Other Revenues -- -- Total Revenues 459,679 428,982 398,935 448,481 Expenditures Personnel -- -- Operating 292,442 309,641 404,830 389,200 Capital -- -- Transfers Out -- -- Total Expenditures 292,442 309,641 404,830 389,200 Ending Fund Balance 305,705 425,047 419,152 478,433 President's Plaza III 2824373 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 83,860 44,739 48,254 53,443 Revenues Taxes 47,963 46,711 48,062 53,067 Permits & Fees -- -- Intergovernmental -- -- Charges for Services -- -- Use of Money & Property 1,508 -- - Transfers In -- 170,386 Other Revenues -- -- Total Revenues 49,471 46,711 218,448 53,067 Expenditures Personnel -- -- Operating 29,593 43,196 213,259 106,510 Capital -- -- Transfers Out -- -- Total Expenditures 29,593 43,196 213,259 106,510 Ending Fund Balance 103,739 48,254 53,443 (0) Business Improvemnet Districts Detail Schedules 114 Business Assessment Districts Detail Schedules BAD No. 1 2894374 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 3,086,446 3,237,093 651,474 848,785 Revenues Taxes 260,232 258,207 260,410 267,909 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 55,838 159,213 55,500 119,465 Transfers In - - - - Other Revenues - - - - Total Revenues 316,070 417,421 315,910 387,374 Expenditures Personnel - - - - Operating 3,506 3,039 118,599 118,599 Capital 161,917 3,000,000 - - Transfers Out - - - - Total Expenditures 165,424 3,003,039 118,599 118,599 Ending Fund Balance 3,237,093 651,474 848,785 1,117,560 115 Capital Project Fund Detail Schedules Capital Project Reserve Fund 400 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 9,325,980 12,823,353 9,699,898 4,094,692 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 306,874 682,682 335,000 555,958 Transfers In 14,184,017 2,000,000 10,447,674 1,000,000 Other Revenues 50,000 312,321 - - Total Revenues 14,540,891 2,995,003 10,782,674 1,555,958 Expenditures Personnel - - - - Operating 400,000 719,027 4,264,984 1,564,673 Capital 10,643,518 2,199,431 10,610,456 3,280,971 Transfers Out - 3,200,000 1,512,440 - Total Expenditures 11,043,518 6,118,458 16,387,880 4,845,644 Ending Fund Balance 12,823,353 9,699,898 4,094,692 805,006 Capital Project Drainage Facilities 420 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 2,004,060 1,764,170 4,745,723 1,102,183 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 66,253 94,298 73,700 70,860 Transfers In - 3,200,000 - - Other Revenues - - - - Total Revenues 66,253 3,294,298 73,700 70,860 Expenditures Personnel - - - - Operating 155,350 171,136 293,535 - Capital 150,793 141,609 3,423,705 200,000 Transfers Out - - - - Total Expenditures 306,143 312,745 3,717,240 200,000 Ending Fund Balance 1,764,170 4,745,723 1,102,183 973,043 116 Capital Project Fund Detail Schedules Economic Development Capital Projects 425 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 1,788,039 1,472,591 1,000,621 397,272 Revenues Taxes 361 - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 139,046 187,490 126,243 118,714 Transfers In - - - 325,000 Other Revenues 32,214 - 15,000 - Total Revenues 171,621 187,490 141,243 443,714 Expenditures Personnel - - - - Operating 487,069 659,460 744,592 638,581 Capital - - - - Transfers Out - - - - Total Expenditures 487,069 659,460 744,592 638,581 Ending Fund Balance 1,472,591 1,000,621 397,272 202,405 Parks & Recreation Facilities Capital Projects 430 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 9,696 10,047 10,604 11,004 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 351 557 400 427 Transfers In - - - - Other Revenues - - - - Total Revenues 351 557 400 427 Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 10,047 10,604 11,004 11,431 117 Capital Project Fund Detail Schedules Art in Public Places 436 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 1,244,942 1,302,640 1,510,249 1,201,319 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 48,669 77,436 53,000 59,811 Transfers In - - - - Other Revenues 736,506 403,458 493,065 259,000 Total Revenues 785,175 480,894 546,065 318,811 Expenditures Personnel - - - - Operating 123,717 113,749 254,995 274,120 Capital 532,954 159,535 600,000 365,000 Transfers Out 70,806 - - - Total Expenditures 727,477 273,284 854,995 639,120 Ending Fund Balance 1,302,640 1,510,249 1,201,319 881,010 Signalization Capital Projects 440 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 107,684 111,405 117,578 121,878 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 3,721 6,173 4,300 4,738 Transfers In - - - - Other Revenues - - - - Total Revenues 3,721 6,173 4,300 4,738 Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 111,405 117,578 121,878 126,616 118 Capital Project Fund Detail Schedules Golf Course Capital Projects 441 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 10,723,986 12,838,988 7,082,941 3,785,003 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 3,004,838 3,370,477 3,009,265 3,019,516 Transfers In - - - - Other Revenues - 900,122 - - Total Revenues 3,004,838 4,270,599 3,009,265 3,019,516 Expenditures Personnel - - - - Operating 202,608 180,256 260,000 260,000 Capital 687,227 9,846,390 6,047,203 1,100,000 Transfers Out - - - - Total Expenditures 889,835 10,026,646 6,307,203 1,360,000 Ending Fund Balance 12,838,988 7,082,941 3,785,003 5,444,519 Building Maintenance Reserve 450 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 2,550,266 1,911,254 (274,621) 1,742,348 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 89,036 70,345 102,150 42,673 Transfers In 1,168,341 - 5,653,640 - Other Revenues - - - - Total Revenues 1,257,377 70,345 5,755,790 42,673 Expenditures Personnel - - - - Operating 296,969 394,222 350,000 75,000 Capital 1,599,420 1,861,998 3,388,821 1,625,000 Transfers Out - - - - Total Expenditures 1,896,389 2,256,219 3,738,821 1,700,000 Ending Fund Balance 1,911,254 (274,621) 1,742,348 85,021 119 Capital Project Fund Detail Schedules Capital Bond Projects 451 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 48,192,391 51,210,890 47,510,902 37,737,269 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 2,203,739 3,456,401 250,000 - Transfers In 1,800,000 - - - Other Revenues - - - - Total Revenues 4,003,739 3,456,401 250,000 - Expenditures Personnel - - - - Operating 7,934 1,540 500,000 - Capital 977,306 5,354,849 9,523,633 24,550,000 Transfers Out - 1,800,000 - - Total Expenditures 985,240 7,156,389 10,023,633 24,550,000 Ending Fund Balance 51,210,890 47,510,902 37,737,269 13,187,269 Library Capital Projects 452 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 664,555 687,519 3,752,866 132,065 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 22,964 90,927 180,000 77,788 Transfers In - 4,000,000 - 6,000,000 Other Revenues - - - - Total Revenues 22,964 4,090,927 180,000 6,077,788 Expenditures Personnel - - - - Operating - - - - Capital - 1,025,579 3,800,801 6,000,000 Transfers Out - - - - Total Expenditures - 1,025,579 3,800,801 6,000,000 Ending Fund Balance 687,519 3,752,866 132,065 209,853 120 Capital Project Fund Detail Schedules University Park Capital Projects 2021-1 461 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 2 2 2 2 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 2 2 2 2 AD94-3 Merano 464 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 188,794 188,794 197,523 197,523 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - 8,729 - 7,956 Transfers In - - - - Other Revenues - - - - Total Revenues - 8,729 - 7,956 Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 188,794 197,523 197,523 205,479 121 Capital Project Fund Detail Schedules Silver Spur Ranch 466 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 618 618 618 618 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - (0) - - Transfers In - - - - Other Revenues - - - - Total Revenues - (0) - - Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 618 618 618 618 Highlands Assessment District 467 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 21 21 21 21 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - (0) - - Transfers In - - - - Other Revenues - - - - Total Revenues - (0) - - Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 21 21 21 21 122 Capital Project Fund Detail Schedules University Park CFD 468 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance (0)$ (0) (0) (0) 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 (0) (0) (0) (0) Section 29 Assessment 2004-2 469 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 670 670 670 670 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - (0) - - Transfers In - - - - Other Revenues - - - - Total Revenues - (0) - - Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 670 670 670 670 123 Debt Service Funds Detail Schedules Assessment Dist Highlands 314 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 99,706 125,067 142,430 144,756 Revenues Taxes 128,760 131,442 120,391 120,391 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 2,725 4,879 2,600 3,933 Transfers In - - - - Other Revenues - - - - Total Revenues 131,485 136,321 122,991 124,324 Expenditures Personnel - - - - Operating 106,124 118,958 120,665 119,346 Capital - - - - Transfers Out - - - - Total Expenditures 106,124 118,958 120,665 119,346 Ending Fund Balance 125,067 142,430 144,756 149,734 124 Enterprise Funds Detail Schedules Parkview Office Complex 510 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 12,926,076 13,321,578 13,479,332 6,113,885 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 1,804,824 1,799,574 1,298,000 1,548,612 Transfers In - - - - Other Revenues - 14,600 - - Total Revenues 1,804,824 1,814,174 1,298,000 1,548,612 Expenditures Personnel - - - - Operating 1,086,019 1,046,580 1,565,420 1,142,500 Capital 323,303 315,735 6,698,027 - Transfers Out - 294,105 400,000 400,000 Total Expenditures 1,409,322 1,656,420 8,663,447 1,542,500 Ending Fund Balance 13,321,578 13,479,332 6,113,885 6,119,997 Desert Willow Golf Course 520 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 64,897,299 66,459,323 67,351,092 67,267,855 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services 12,278,252 11,428,287 11,884,448 12,213,139 Use of Money & Property 213,517 439,783 231,060 331,283 Transfers In - - - - Other Revenues 143,384 692,003 479,962 518,770 Total Revenues 12,635,153 12,560,072 12,595,470 13,063,192 Expenditures Personnel - - - - Operating 9,730,897 9,930,266 10,573,476 11,318,971 Capital 1,342,232 1,738,038 2,105,231 2,117,345 Transfers Out - - - - Total Expenditures 11,073,129 11,668,303 12,678,707 13,436,316 Ending Fund Balance 66,459,323 67,351,092 67,267,855 66,894,731 *Fund Balance includes assets 125 Enterprise Funds Detail Schedules Palm Desert Recreational Facilities Corp (PDRFC) 521 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance (960,750) (1,024,839) (1,149,005) (1,402,986) Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues 4,875,792 4,570,976 4,780,039 4,878,909 Total Revenues 4,875,792 4,570,976 4,780,039 4,878,909 Expenditures Personnel - - - - Operating 4,939,880 4,695,142 5,034,020 5,089,025 Capital - - - - Transfers Out - - - - Total Expenditures 4,939,880 4,695,142 5,034,020 5,089,025 Ending Fund Balance (1,024,839) (1,149,005) (1,402,986) (1,613,102) *The FY 2023-24 actuals for PDRFC do not reflect a transfer-in from Desert Willow. This transfer is made at fiscal year-end for presentation purposes in the annual financial reports to bring the net position for PDRFC to zero. 126 Internal Service Funds Detail Schedules Equipment Replacement Fund 530 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 7,925,396 7,919,336 7,272,059 2,445,880 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 295,472 347,486 242,000 267,503 Transfers In 860,000 119,788 - - Other Revenues - - - - Total Revenues 1,155,472 467,274 242,000 267,503 Expenditures Personnel - - - - Operating 984,038 895,329 970,000 960,000 Capital 169,290 219,223 4,098,179 1,207,787 Transfers Out - - - - Total Expenditures 1,153,328 1,114,552 5,068,179 2,167,787 Ending Fund Balance 7,927,539 7,272,059 2,445,880 545,596 Compensation Benefits 577 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance (25,339) (272,399) (155,217) 208,083 Revenues Taxes - - - - Permits & Fee - - - - Intergovernmental - - - - Charges for Service - - - - Use of Money & Propert 76,735 127,883 98,300 98,611 Transfers In 101,289 272,399 515,000 - Other Revenues - - - - Total Revenues 178,02 400,282 613,300 98,611 Expenditures Personnel - - - - Operating 425,084 283,100 250,000 250,000 Capital - - - - Transfers Ou - - - - Total Expenditures 425,08 283,100 250,000 250,000 Ending Fund Balance (272,399) (155,217) 208,083 56,69 127 Fiduciary Funds Detail Schedules Assessment Dist 84-1 303 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 503,724 - - - Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 8,698 - - - Transfers In - - - - Other Revenues - - - - Total Revenues 8,698 - - - Expenditures Personnel - - - - Operating 534,000 - - - Capital - - - - Transfers Out - - - - Total Expenditures 534,000 - - - Ending Fund Balance (21,578) - - - Assessment Dist 87-1 304 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 185,583 188,669 188,583 188,583 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 3,086 (86) - - Transfers In - - - - Other Revenues - - - - Total Revenues 3,086 (86) - - Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 188,669 188,583 188,583 188,583 128 Fiduciary Funds Detail Schedules Assessment Dist 92-1 306 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 119,247 121,231 121,231 121,231 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 1,983 - - - Transfers In - - - - Other Revenues - - - - Total Revenues 1,983 - - - Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 121,230 121,231 121,231 121,231 Assessment Dist 91-4 Bighorn 307 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 319,520 324,833 324,833 324,833 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 5,313 - - - Transfers In - - - - Other Revenues - - - - Total Revenues 5,313 - - - Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 324,833 324,833 324,833 324,833 129 Fiduciary Funds Detail Schedules Assessment Dist 94-2 Sunterrace/Varner 308 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 100,318 103,785 109,535 109,535 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 3,467 5,750 - - Transfers In - - - - Other Revenues - - - - Total Revenues 3,467 5,750 - - Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 103,785 109,535 109,535 109,535 Assessment Dist 94-3 Merano 309 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 54,045 56,749 59,882 62,082 Revenues Taxes 837 - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 1,868 3,132 2,200 2,409 Transfers In - - - - Other Revenues - - - - Total Revenues 2,705 3,132 2,200 2,409 Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 56,749 59,882 62,082 64,491 130 Fiduciary Funds Detail Schedules Assessment Dist 98-1 Canyons of Bighorn 311 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 82,184 85,024 89,735 93,035 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 2,840 4,711 3,300 3,616 Transfers In - - - - Other Revenues - - - - Total Revenues 2,840 4,711 3,300 3,616 Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 85,024 89,735 93,035 96,651 Assessment Dist 01-1 Silver Spur 312 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 277,667 307,924 314,853 314,757 Revenues Taxes 175,979 174,914 167,563 167,563 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 8,182 12,381 8,700 9,513 Transfers In - - - - Other Revenues - - - - Total Revenues 184,161 187,295 176,263 177,076 Expenditures Personnel - - - - Operating 15,255 21,738 13,800 15,000 Capital - - - - Transfers Out 138,649 158,628 162,559 150,656 Total Expenditures 153,904 180,366 176,359 165,656 Ending Fund Balance 307,924 314,853 314,757 326,177 131 Fiduciary Funds Detail Schedules Assessment Dist Section 29 315 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 1,070,057 1,194,329 2,440,493 2,469,293 Revenues Taxes 1,449,225 2,619,241 1,447,900 1,447,900 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 24,554 60,121 16,800 51,743 Transfers In - - - - Other Revenues - - - - Total Revenues 1,473,779 2,679,362 1,464,700 1,499,643 Expenditures Personnel - - - - Operating 1,349,508 1,433,197 1,435,900 1,307,000 Capital - - - - Transfers Out - - - - Total Expenditures 1,349,508 1,433,197 1,435,900 1,307,000 Ending Fund Balance 1,194,329 2,440,493 2,469,293 2,661,936 Assessment Dist 91-1 Indian Ridge 351 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 1,154,363 1,194,252 1,260,420 1,282,520 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 39,889 66,168 22,100 50,795 Transfers In - - - - Other Revenues - - - - Total Revenues 39,889 66,168 22,100 50,795 Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 1,194,252 1,260,420 1,282,520 1,333,315 132 Fiduciary Funds Detail Schedules Assessment Dist CFD University Park 353 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 434,246 489,469 536,818 78,368 Revenues Taxes 501,300 519,522 494,850 494,850 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 10,570 14,508 12,550 15,530 Transfers In - - - - Other Revenues - - - - Total Revenues 511,870 534,029 507,400 510,380 Expenditures Personnel - - - - Operating 456,647 486,681 965,850 508,800 Capital - - - - Transfers Out - - - - Total Expenditures 456,647 486,681 965,850 508,800 Ending Fund Balance 489,469 536,818 78,368 79,948 Assessment Dist CFD University Park 2021 354 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 551,035 664,868 802,703 860,103 Revenues Taxes 926,901 1,026,021 917,575 913,675 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 12,276 16,998 8,100 13,799 Transfers In - - - - Other Revenues - - - - Total Revenues 939,177 1,043,019 925,675 927,474 Expenditures Personnel - - - - Operating 825,344 905,184 868,275 918,675 Capital - - - - Transfers Out - - - - Total Expenditures 825,344 905,184 868,275 918,675 Ending Fund Balance 664,868 802,703 860,103 868,902 133 Fiduciary Funds Detail Schedules Assessment Dist CFD University Park 2024 355 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance - 906,936 734,662 Revenues Taxes 1,286,989 360,914 610,825 Permits & Fees Intergovernmental Charges for Services Use of Money & Property 38 727 Transfers In - Other Revenues - Total Revenues - 1,286,989 360,952 611,552 Expenditures Personnel - Operating - 380,052 533,225 610,825 Capital - Transfers Out - Total Expenditures - 380,052 533,225 610,825 Ending Fund Balance - 906,936 734,662 735,389 Palm Desert Finance Authority 391 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 23,253 13,484 21,831 3,035 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 6,251 8,347 6,025 - Transfers In 138,649 158,628 137,738 150,656 Other Revenues - - - - Total Revenues 144,900 166,975 143,762 150,656 Expenditures Personnel - - - - Operating 154,669 158,628 162,559 150,666 Capital - - - - Transfers Out - - - - Total Expenditures 154,669 158,628 162,559 150,666 Ending Fund Balance 13,484 21,831 3,035 3,025 134 Fiduciary Funds Detail Schedules Retiree Health Benefits 576 Description FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Revised Budget FY 2025-26 Proposed Budget Beginning Fund Balance 2,883,350 2,956,060 3,093,843 2,699,103 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 72,710 137,783 93,500 106,601 Transfers In 834,654 744,824 979,824 1,080,000 Other Revenues - 145,305 - - Total Revenues 907,364 1,027,913 1,073,324 1,186,601 Expenditures Personnel - - - - Operating 834,654 890,129 1,468,064 1,092,200 Capital - - - - Transfers Out - - - - Total Expenditures 834,654 890,129 1,468,064 1,092,200 Ending Fund Balance 2,956,060 3,093,843 2,699,103 2,793,504 135 136 Item #Obligation Name Obligation Type Agmt Exec Date Agmt Term Date Payee Description Outstanding Obligation 25/26A (Jul - Dec) 25/26B (Jan-Jun) Total Req Funding Notes 9 Indian Springs 32 Duties required under said court order. Desert 221,173,384 - *Do not Retire - Needs to stay 43 Property 7/1/2013 6/30/2028 Services, HOA Agency owned properties monthly carrying costs 400,000 25,500 25,500 *Bertha - 7034195-4309000 44 changes in the allocation of tax increment and the payment on tax allocation bonds due to AB 26. These disclosures would not have been necessary 30,000 750 750 1,500 *7034195-4309000 56 3/12/2003 8/1/2033 *Series 2003 - 7034195-4603400 61 City Loan for formation of Project Area (Prior 06/28/11), 12/5/1986 7/15/2038 City of Palm *Do not retire 86 63,072,039 - *Do not retire 119 Afford Housing Dev - Homeowners at lots 1 through 16,602,589 - *Do not retire 160 49,236,464 - *Do not retire 189 6,626,342 264,349 315,684 580,033 *Confirm with county - 7034195- 4309000 190 Costs Associated with Disposition of Property City of Palm Remediation of Health and Safety Issues and costs 325,000 15,250 15,250 *Martin - 7034195-4309000 192 1/23/2017 10/1/2033 *Series 2017 A - 7034195-4605300 193 1/23/2017 10/1/2041 *Series 2017 B - 7034195-4605400 194 1/23/2017 10/1/2031 *Series 2017 HA - 7034195- 4605500 526,989,387.11 9,539,592.78 10,964,515.28 20,504,108.06 137 138 City of Palm Desert Capital Improvement Funds Program FY 2025-2026 Summary Type Dept/ Div Project Code Project Name Funding Source Fund No.Fund Type Account No.Carryover 2025-26 Year 1 2026-27 Year 2 2027-28 Year 3 2028-29 Year 4 2029-30 Year 5 Total Capital Projects: Cont.CP MFA00007 Bridge Inspection & Repair Program Measure A 213 Special Revenue Funds 2134359 - 4400100 1,140,000 - 1,600,000 300,000 300,000 300,000 3,640,000 Cont.CP MPK00005 Cahuilla Hills Park Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400200 1,753,796 - - - - - 1,753,796 Cont.CP MFA00006 Citywide Pavement Condition Evaluation SB1 Gas Tax 211 Special Revenue Funds 2114311 - 4391505 - 110,000 110,000 110,000 110,000 110,000 550,000 New CP CRB00001 Cook & Gerald Ford Retention Basin Capital Drainage Funds 420 Capital Project Funds 4204370 - 4400200 - 200,000 4,000,000 - - - 4,200,000 New CP CLS00005 Country Club Median Landscape Improvements Capital Bond Fund 451 Capital Project Funds 4514374 - 4400100 - 3,000,000 - - - - 3,000,000 Cont.CP CST00007 CV Link Hovley Connector New Construction Tax 231 Special Revenue Funds 2314670 - 5000202 - - - 3,500,000 - - 3,500,000 New CP CST00024 El Paseo Street Rehabilitation & Mid-Block Crossing Gas Tax 211 Special Revenue Funds 2114134 - 4400200 300,000 2,000,000 - - - - 2,300,000 New CP CST00024 El Paseo Street Rehabilitation & Mid-Block Crossing Measure A 213 Special Revenue Funds 2134311 - 4332000 500,000 - - - - - 500,000 New CP CST00024 El Paseo Street Rehabilitation & Mid-Block Crossing Capital Bond Fund 451 Capital Project Funds 4514679 - 5000102 250,000 250,000 - - - - 500,000 New CP CST00023 Eldorado Drive Street Rehabilitation Gas Tax 211 Special Revenue Funds 2114134 - 4400200 - 1,300,000 - - - - 1,300,000 New CP CST00023 Eldorado Drive Street Rehabilitation SB1 Gas Tax 211 Special Revenue Funds 2114311 - 4391505 - 1,300,000 - - - - 1,300,000 New CP CST00023 Eldorado Drive Street Rehabilitation Measure A 213 Special Revenue Funds 2134311 - 4332000 - 800,000 - - - - 800,000 Cont.CP CST00023 Eldorado Drive Street Rehabilitation - AD 92-1 92-1 Project Fund 306 Debt Service Funds 3064311 - 4332000 121,231 - - - - - 121,231 Cont.CP CST00023 Eldorado Drive Street Rehabilitation - AD 94-2 94-2 Project Fund 308 Debt Service Funds 3084311 - 4332000 101,978 - - - - - 101,978 Cont.CP CST00023 Eldorado Drive Street Rehabilitation - DS 91-1 91-1 Project Fund 351 Debt Service Funds 3514311 - 4332000 1,173,458 - - - - - 1,173,458 Cont.CP CST00023 Eldorado Drive Street Rehabilitation - DS AD 87-1 87-1 Project Fund 304 Debt Service Funds 3044311 - 4332000 188,669 - - - - - 188,669 Cont.CP CFA00017 Fire Station 33 Remodel Capital Bond Fund 451 Capital Project Funds 4514270 - 4400100 - - 8,145,000 - - - 8,145,000 Cont.CP CFA00017 Fire Station 33 Remodel*Measure G 230 Special Revenue Funds 2304220 - 4400200 - 1,200,000 - - - - 1,200,000 Cont.CP CFA00019 Fire Station 71 Rebuild Capital Bond Fund 451 Capital Project Funds 4514270 - 4400100 - - 15,475,000 - - - 15,475,000 Cont.CP CFA00019 Fire Station 71 Rebuild*Measure G 230 Special Revenue Funds 2304220 - 4400200 - 1,200,000 - - - - 1,200,000 Cont.CP CDR00003 Haystack Channel Rehabilitation Drainage Facility 232 Special Revenue Funds 2324370 - 5000454 275,000 500,000 - - - - 775,000 Cont.CP CDR00003 Haystack Channel Rehabilitation Capital Drainage Funds 420 Capital Project Funds 4204370 - 5000454 3,232,968 - - - - - 3,232,968 New CP CPK00005 Homme Adams Park Improvements Capital Bond Fund 451 Capital Project Funds 4514618 - 4400200 - - 5,000,000 150,000 - - 5,150,000 Cont.CP CTS00005 HSIP Signal Backplates Measure A 213 Special Revenue Funds 2134317 - 5000908 1,624,485 - - - - - 1,624,485 Cont.CP CDR00007 Mountain View Retention Basin Capital Improvement Fund 400 Capital Project Funds 4004159 - 4219100 1,074,966 425,000 - - - - 1,499,966 Cont.CP CFA00027 New Library Facility Capital Bond Fund 451 Capital Project Funds 4514136 - 4400100 - 20,000,000 - - - - 20,000,000 Cont.CP CFA00027 New Library Facility*Library Capital & Measure G 452 Capital Project Funds 4524136 - 4400100 3,189,440 6,000,000 - - - - 9,189,440 Cont.CP CPK00002 North Sphere Community Park - Future Improvements Parks & Recreation 233 Special Revenue Funds 2334670 - 5000201 - 500,000 - - - - 500,000 Cont.CP CPK00002 North Sphere Community Park - Future Improvements Capital Bond Fund 451 Capital Project Funds 4514618 - 5000913 135,124 - - - - - 135,124 Cont.CP CPK00002 North Sphere Community Park - Future Improvements*Measure G 400 Capital Project Funds 4004618 - 4400200 - - 15,500,000 - - - 15,500,000 Cont.CP SSY00005 North Sphere Electrical Substation Capital Improvement Fund 400 Capital Project Funds 4004258 - 4400100 885,000 - - - - - 885,000 Cont.CP CFA00010 North Sphere Fire Station 102 Fire Fund & Measure G 230 Special Revenue Funds 2304220 - 4400200 1,662,944 4,500,000 - - - - 6,162,944 Cont.CP CFA00010 North Sphere Fire Station 102 Fire Facilities 235 Special Revenue Funds 2354270 - 4400200 293,370 - - - - - 293,370 New CP GDR00001 North Sphere Flood Control New Construction Tax 231 Special Revenue Funds 2314134 - 4400200 - 1,000,000 - - - - 1,000,000 New CP GDR00001 North Sphere Flood Control*Measure G 400 Capital Project Funds 4004370 - 4400200 - - 8,500,000 5,000,000 - - 13,500,000 Cont.CP CPK00007 North Sphere Regional Park - Future Improvements*Measure G 400 Capital Project Funds 4004670 - 4400200 - - 3,000,000 27,000,000 - - 30,000,000 Cont.CP Various PDHA Replacement Expenditures Housing Authority 871 Special Revenue Funds 8714195 - 4331100 5,000,000 - 3,400,000 3,420,000 2,555,000 - 14,375,000 Cont.CP Various PDHA Replacement Expenditures Housing Asset Fund 873 Special Revenue Funds 8734199 - 4400100 - - - - 795,000 4,100,000 4,895,000 New CP CPK00009 Randall Henderson Trailhead Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400200 - 200,000 2,000,000 - - - 2,200,000 Cont.CP CDR00006 Stormwater and Drainage Infrastructure Measure A 213 Special Revenue Funds 2134370 - 4400100 - - 2,300,000 - - - 2,300,000 Cont.CP MST00008 Street Resurfacing Program-El Paseo Street Rehab Gas Tax 211 Special Revenue Funds 2114134 - 4400200 - 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 7,500,000 Cont.CP MST00008 Street Resurfacing Program-Monterey & Gerald Ford SB1 Gas Tax 211 Special Revenue Funds 2114311 - 4391505 - 1,190,000 1,090,000 1,090,000 1,090,000 1,090,000 5,550,000 Cont.CP CSL00001 Street Resurfacing Program-Slurry Seal Measure A 213 Special Revenue Funds 2134134 - 4400200 - 2,500,000 3,000,000 2,500,000 2,500,000 2,500,000 13,000,000 New CP CTS00007 Traffic Signal Improvement Mesa View Drive and Hwy 111 Gas Tax 211 Special Revenue Funds 2114134 - 4400200 - 65,000 900,000 - - - 965,000 New CP CTS00006 Traffic Signal Improvement Monterey and Mag Falls Gas Tax 211 Special Revenue Funds 2114134 - 4400200 - 85,000 900,000 - - - 985,000 New CP CPL00004 University Park Street Parking and Larkspur Lane Improvements Gas Tax 211 Special Revenue Funds 2114134 - 4400200 - 650,000 - - - - 650,000 Cont.CP CST00002 Walk n Roll PD - Phase I, II, and III Measure A 213 Special Revenue Funds 2134633 - 5000103 3,857,000 2,500,000 3,000,000 - - - 9,357,000 Public Works: Deferred PW CFA00013 Artists Center at Galen Improvements Building Maintenance 450 Capital Project Funds 4504164 - 4388500 150,000 75,000 75,000 75,000 75,000 75,000 525,000 New PW MPK00006 Bump & Grind Trailhead Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400100 - 200,000 - - - - 200,000 New PW CSS00001 Citywide Entry Monument Signage Capital Bond Fund 451 Capital Project Funds 4514300 - 4400100 - 1,200,000 - - - - 1,200,000 Deferred PW MFA00025 Civic Center Building Improvements Building Maintenance 450 Capital Project Funds 4504161 - 4400100 280,000 500,000 350,000 350,000 350,000 350,000 2,180,000 Deferred PW CFA00011 Civic Center Park Improvements Capital Improvement Fund 400 Capital Project Funds 4004674 - 4400100 1,625,379 - 250,000 250,000 250,000 250,000 2,625,379 Deferred PW CLS00002 Community Gardens Box Renovation Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400100 178,920 50,000 250,000 250,000 250,000 250,000 1,228,920 Deferred PW CFA00016 Corporation Yard Building Improvements Capital Improvement Fund 400 Capital Project Funds 4004330 - 4400100 552,510 350,000 100,000 100,000 100,000 100,000 1,302,510 New PW CST00013 El Paseo Parkway Improvements Capital Improvement Fund 400 Capital Project Funds 4004310 - 4400100 - 75,000 400,000 150,000 150,000 150,000 925,000 New PW CEQ00006 Fiber Optic Communication Upgrades Capital Bond Fund 451 Capital Project Funds 4514190 - 4400100 - 100,000 - 2,000,000 - - 2,100,000 New PW MPK00001 Freedom Park Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400100 - 600,000 150,000 150,000 150,000 150,000 1,200,000 Deferred PW CFA00022 Henderson Building Improvements Building Maintenance 450 Capital Project Funds 4504164 - 4400100 130,703 150,000 150,000 150,000 150,000 150,000 880,703 Cont.PW SDS00003 Hillary Storm Event Capital Improvement Fund 400 Capital Project Funds 4004159 - 4219100 1,030,400 - - - - - 1,030,400 Deferred PW CFA00020 Historical Society Building Improvements Building Maintenance 450 Capital Project Funds 4504164 - 4400100 150,000 150,000 100,000 100,000 100,000 100,000 700,000 Deferred PW CPK00004 Hovley Soccer Park Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400100 304,140 900,000 150,000 150,000 150,000 150,000 1,804,140 New PW MPK00008 Ironwood Park Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400100 - 100,000 - - - - 100,000 Capital Improvement Projects 4/24/2025 - 2:14 PM Summary for FY 2025-2026 CIP Projects139 City of Palm Desert Capital Improvement Funds Program FY 2025-2026 Summary Type Dept/ Div Project Code Project Name Funding Source Fund No.Fund Type Account No.Carryover 2025-26 Year 1 2026-27 Year 2 2027-28 Year 3 2028-29 Year 4 2029-30 Year 5 Total Deferred PW CPK00010 Magnesia Falls Park Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400100 130,651 100,000 - - - - 230,651 Cont.PW SFA00003 Office Space Improvements- Phase 1 Building Maintenance 450 Capital Project Funds 4504164 - 4400200 35,823 - - - - - 35,823 Cont.PW SFA00003 Office Space Improvements- Phase 2 Building Maintenance 450 Capital Project Funds 4504161 - 4400200 975,841 - - - - - 975,841 Cont.PW SFA00006 Office Space Improvements- Phase 3 Building Maintenance 450 Capital Project Funds 4504161 - 4400200 - 225,000 - - - - 225,000 Deferred PW MPK00007 Palma Village Park Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400100 150,131 - - - - - 150,131 Cont.PW MPL00002 Parking Lot Rehab & Maintenance Capital Improvement Fund 400 Capital Project Funds 4004313 - 4332000 570,000 - - - - - 570,000 Cont.PW CST00012 Parking Lot Rehabilitation - President's Plaza East & West Capital Improvement Fund 400 Capital Project Funds 4004692 - 4400100 229,035 80,971 83,400 - - - 393,406 Cont.PW CLS00003 Parks & Medians Cal Sense/Smart Controller Irrigation Capital Improvement Fund 400 Capital Project Funds 4004388 - 4400100 19,094 75,000 100,000 100,000 100,000 100,000 494,094 Deferred PW MFA00014 Portola Community Center Renovations Capital Improvement Fund 400 Capital Project Funds 4004439 - 4391503 50,000 50,000 - - - - 100,000 Deferred PW MFA00014 Portola Community Center Renovations Building Maintenance 450 Capital Project Funds 4504439 - 4400100 561,150 500,000 150,000 - - - 1,211,150 Deferred PW STS00001 Traffic Management System Replacement Capital Improvement Fund 400 Capital Project Funds 4004250 - 4400100 1,500,000 - 1,000,000 - - - 2,500,000 Deferred PW MST00001 Traffic Operations & Capacity Improvements Measure A 213 Special Revenue Funds 2134250 - 5000907 425,000 500,000 500,000 500,000 750,000 750,000 3,425,000 Deferred PW MTS00002 Traffic Signal IISNS Replacement Measure A 213 Special Revenue Funds 2134250 - 5000906 - 50,000 500,000 500,000 - - 1,050,000 Deferred PW MTS00001 Traffic Signal Modification & Hardware Upgrades Program Measure A 213 Special Revenue Funds 2134250 - 5000906 - 825,000 300,000 300,000 300,000 300,000 2,025,000 Deferred PW CPK00006 University Park Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400100 250,000 100,000 150,000 - - - 500,000 Deferred PW CPK00008 Washington Park Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400100 425,000 400,000 - - - - 825,000 Cont.PW MST00003 Wayfinding Master Plan Measure A 213 Special Revenue Funds 2134300 - 5000910 - 1,825,000 - - - - 1,825,000 Art in Public Places and Development Services: Cont.AIPP CST00005 Artwork for Phase 2 of the PD Link Project AIPP 436 Capital Project Funds 4364650 - 4400100 100,000 50,000 - - - - 150,000 Cont.AIPP CST00020 Artwork for Phase 2 of the San Pablo Corridor Project AIPP 436 Capital Project Funds 4364650 - 4400100 98,805 165,000 - - - - 263,805 Cont.DS NA Indian Springs MHP Sewer Conversion Capital Improvement Fund 400 Capital Project Funds 4004121 - 4374000 - 139,673 139,673 139,673 139,673 139,673 698,364 Cont.DS CST00019 Technology Drive Extension to Gerald Ford Drive Capital Improvement Fund 400 Capital Project Funds 4004311 - 4332000 300,000 - - - - - 300,000 Desert Willow: Cont.DW CEQ00005 Clubhouse Equipment Various Golf Capital 441 Capital Project Funds 4414195 - 4809200 609,928 - 135,000 - - - 744,928 Cont.DW CFA00023 Clubhouse Improvements-Restroom/Exterior Painting Golf Capital 441 Capital Project Funds 4414195 - 4809200 - 500,000 120,000 150,000 - - 770,000 Cont.DW MFA00016 Golf Course Improvements-Mountain View & Firecliff Golf Capital 441 Capital Project Funds 4414195 - 4809200 - - 250,000 3,500,000 - - 3,750,000 Cont.DW CFA00024 Golf Course Pump & Motor Upgrades Golf Capital 441 Capital Project Funds 4414195 - 4809200 - 100,000 40,000 - - - 140,000 New DW MLS00003 Golf Course Tree Pruning Golf Capital 441 Capital Project Funds 4414195 - 4809200 - 250,000 250,000 250,000 250,000 250,000 1,250,000 Cont.DW CLS00001 Perimeter Landscape & Lighting Rehabilitation Golf Capital 441 Capital Project Funds 4414195 - 4332000 27,412 260,000 260,000 260,000 260,000 260,000 1,327,412 Cont.DW CLS00001 Perimeter Landscape & Lighting Rehabilitation Golf Capital 441 Capital Project Funds 4414195 - 4809200 - 250,000 250,000 - - - 500,000 37,619,350 63,870,644 85,623,073 53,994,673 12,374,673 13,124,673 266,607,085 CIP Funding Sources Carryover 2025-26 Year 1 2026-27 Year 2 2027-28 Year 3 2028-29 Year 4 2029-30 Year 5 Special Revenue Funds 15,077,799 26,100,000 19,100,000 13,720,000 9,900,000 10,650,000 Capital Project Funds 20,956,216 37,770,644 66,523,073 40,274,673 2,474,673 2,474,673 Debt Service Funds 1,585,336 - - - - - Internal Service Funds - - - - - - Enterprise Funds - - - - - - TOTALS 37,619,350 63,870,644 85,623,073 53,994,673 12,374,673 13,124,673 Dept/ Div Project Code Project Name Funding Source Fund No.Fund Type Account No.Est. 2025-26 Year 1 2026-27 Year 2 2027-28 Year 3 2028-29 Year 4 2029-30 Year 5 Total Public Works: Cont.PW MFA00003 AD Annual R/M - AD 94-1 Bighorn 94-1 Fund 307 Debt Service Funds 3074311 - 4332000 - - 324,833 - - - 324,833 Annual PW MST00013 Measure A 213 Special Revenue Funds 2134312 - 4400100 - 725,000 500,000 500,000 500,000 500,000 2,725,000 Cont.PW MPK00005 Cahuilla Hills Park Improvements CDBG 220 Special Revenue Funds 2204648 - 4400100 204,498 - - - - - 204,498 Annual PW MDR00004 Catch Basin & Drain Cleaning Program Drainage Facility 232 Special Revenue Funds 2324690 - 4400100 - 175,000 250,000 250,000 250,000 250,000 1,175,000 Cont.PW MDR00004 Catch Basin & Drain Cleaning Program Capital Drainage Funds 420 Capital Project Funds 4204314 - 4332000 83,906 - - - - - 83,906 Cont.PW SEQ00001 Charging Stations Improvements Equipment Replacement 530 Internal Service Funds 5304310 - 4404500 367,644 - 500,000 - - - 867,644 Annual PW MST00002 Citywide Street and Bike Lane Striping Improvements Measure A 213 Special Revenue Funds 2134315 - 4332000 - 1,000,000 950,000 950,000 950,000 950,000 4,800,000 Deferred PW CFA00011 Civic Center Park Improvements Parks & Recreation 233 Special Revenue Funds 2334618 - 4400100 - 650,000 - - - - 650,000 Deferred PW MFA00029 Fire Station 33 Building Improvements Fire Fund 230 Special Revenue Funds 2304220 - 4400100 - 75,000 75,000 75,000 75,000 75,000 375,000 Deferred PW MFA00030 Fire Station 67 Building Improvements Fire Fund 230 Special Revenue Funds 2304220 - 4400100 - 250,000 75,000 75,000 75,000 75,000 550,000 Deferred PW MFA00031 Fire Station 71 Building Improvements Fire Fund 230 Special Revenue Funds 2304220 - 4400100 - 175,000 75,000 75,000 75,000 75,000 475,000 Deferred PW MFA00031 Fire Station 71 Tenant Improvements Fire Fund 230 Special Revenue Funds 2304220 - 4400100 - 300,000 300,000 300,000 300,000 300,000 1,500,000 Annual PW CST00004 Neighborhood Traffic Calming Program Measure A 213 Special Revenue Funds 2134565 - 5000903 - 200,000 200,000 200,000 200,000 200,000 1,000,000 Deferred PW MFA00022 Palm Desert Aquatic Center Aquatic Fund 242 Special Revenue Funds 2424549 - 4400100 146,690 300,000 280,000 530,000 50,000 50,000 1,356,690 Deferred PW MPK00007 Palma Village Park Improvements CDBG 220 Special Revenue Funds 2204649 - 4400100 2,321 - - - - - 2,321 Annual PW MLS00031 Parks and Median Landscape Rehabilitation Parks & Recreation 233 Special Revenue Funds 2334618 - 4400100 - 500,000 500,000 500,000 500,000 500,000 2,500,000 Annual PW MEQ00002 Public Buildings Furnishings Building Maintenance 450 Capital Project Funds 4504161 - 4400100 - 100,000 100,000 100,000 100,000 100,000 500,000 TOTALS 4/24/2025 - 2:14 PM Summary for FY 2025-2026 CIP Projects140 City of Palm Desert Capital Improvement Funds Program FY 2025-2026 Summary Dept/ Div Project Code Project Name Funding Source Fund No.Fund Type Account No.Est. 2025-26 Year 1 2026-27 Year 2 2027-28 Year 3 2028-29 Year 4 2029-30 Year 5 Total Deferred PW MFA00011 State Building Improvements OC Enterprise Funds 510 Enterprise Funds 5104361 - 4400100 750,000 - 150,000 150,000 150,000 150,000 1,350,000 New PW CSS00002 Street Sign Inventory Equipment Replacement 530 Internal Service Funds 5304310 - 4403000 - 50,000 - - - - 50,000 New PW CTS00009 Traffic Signal Timing Conversion Signalization Fund 234 Special Revenue Funds 2344250 - 4400100 - 50,000 - 600,000 - - 650,000 Cont.PW Lease Vehicle Leases Equipment Replacement 530 Internal Service Funds 5304331 - 4344000 6,660 90,000 - - - - 96,660 New PW CST00018 Vision Zero Strategy Implementation Measure A 213 Special Revenue Funds 2134300 - 5000910 - 50,000 500,000 500,000 500,000 500,000 2,050,000 PW Equipment: Cont.PW Purchase Fleet Replacement Equipment Replacement 530 Internal Service Funds 5304310 - 4403000 543,436 200,000 500,000 500,000 - - 1,743,436 Cont.PW Purchase Message Boards Equipment Replacement 530 Internal Service Funds 5304310 - 4403000 - 50,000 50,000 - - - 100,000 New PW Purchase Mini Excavator Equipment Replacement 530 Internal Service Funds 5304310 - 4403000 - 50,000 - - - - 50,000 Cont.PW Purchase Mobile Generators Equipment Replacement 530 Internal Service Funds 5304310 - 4403000 - 25,000 - - - - 25,000 New PW Purchase Paint Mixers Equipment Replacement 530 Internal Service Funds 5304310 - 4403000 - 25,000 - - - - 25,000 New PW Purchase Skid Steer Loader Equipment Replacement 530 Internal Service Funds 5304310 - 4403000 - 100,000 - - - - 100,000 Cont.PW Purchase Water Cooler / Ice Machines Equipment Replacement 530 Internal Service Funds 5304310 - 4403000 - 50,000 - - - - 50,000 Fire, IT, and Police Equipment: Cont.FD Purchase Ambulance Purchase / Remounts Equipment Replacement 530 Internal Service Funds 5304220 - 4403000 401,022 100,000 - - - - 501,022 Cont.FD Purchase Stryker Gurneys / Stair chairs Equipment Replacement 530 Internal Service Funds 5304220 - 4403000 - 175,000 - - - - 175,000 Cont.IT Purchase Desktop-Laptops Equipment Replacement 530 Internal Service Funds 5304190 - 4404000 100,000 382,787 460,072 340,183 - - 1,283,042 Cont.PD GEQ00001 Motorcycle Replacement Police Grants 229 Special Revenue Funds 2294210 - 4391400 - 36,000 - - - - 36,000 Art in Public Places and Economic Development: Cont.AIPP Purchase Bike Racks Air Quality Mgmt 238 Special Revenue Funds 2384515 - 4400100 15,830 - - - - - 15,830 Cont.AIPP NA Coachella Festival Artwork/Lease Installation AIPP 436 Capital Project Funds 4364650 - 4400100 250,000 - - - - - 250,000 Cont.AIPP NA El Paseo Sculpture Exhibition AIPP 436 Capital Project Funds 4364650 - 4400200 - - 290,000 - 300,000 - 590,000 New AIPP CFX00001 Misc. Public Art Projects AIPP 436 Capital Project Funds 4364650 - 4400100 - 150,000 150,000 150,000 150,000 150,000 750,000 Cont.ED NA Development Subsidy - Arc Village Housing Asset Fund 873 Special Revenue Funds 8734195 - 4663900 3,000,000 - - - - - 3,000,000 Cont.ED NA Development Subsidy - Palm Communities Housing Asset Fund 873 Special Revenue Funds 8734195 - 4663900 6,755,000 - - - - - 6,755,000 Cont.ED SRG00001 Economic Development Business Enhancements Economic Development 425 Capital Project Funds 4254430 - 4387500 307,264 - - - - - 307,264 Cont.ED NA Eisenhower Health Child Care Center Contribution Capital Improvement Fund 400 Capital Project Funds 4004800 - 4388300 - 1,000,000 - - - - 1,000,000 Cont.ED NA Homebuyer Subsidies - BEGIN Program Housing Mitigation 214 Special Revenue Funds 2144494 - 4390102 159,135 159,135 159,135 159,135 159,135 - 795,675 Cont.ED NA Housing Mitigation Housing Mitigation 214 Special Revenue Funds 2144490 - 4390101 199,200 800,000 250,000 250,000 250,000 - 1,749,200 Cont.ED MFA00026 iHUB Operating Cost Economic Development 425 Capital Project Funds 4254430 - 4395000 - 281,697 193,432 - - - 475,129 Cont.ED MFA00026 iHUB Rent Cost Economic Development 425 Capital Project Funds 4254430 - 4345000 - 220,121 149,653 - - - 369,774 Cont.ED NA United Palm Desert Economic Development 425 Capital Project Funds 4254430 - 4393000 137,236 - - - - - 137,236 Cont.ED NA Various Agencies Contributions CDBG 220 Special Revenue Funds 2204800 - 4388000 514,870 546,441 - - - - 1,061,311 Desert Willow: Cont.DW NA Course & Ground Leases - Principal Only Desert Willow 520 Enterprise Funds 5200000 - 2341001 - 417,008 427,553 144,907 - - 989,468 Cont.DW CEQ00005 DW Clubhouse Various Projects Desert Willow 520 Enterprise Funds 5204195 - 4809200 155,250 159,500 144,678 126,490 112,458 106,863 805,239 Cont.DW CEQ00002 Golf Cart Leases - Principal Only Desert Willow 520 Enterprise Funds 5200000 - 2341001 - 494,483 251,911 - - - 746,394 14,099,961 10,112,172 7,806,267 6,475,715 4,696,593 3,981,863 47,172,571 Other Annual Maintenance & Various Programs Funding 2024-25 Est. 2025-26 Year 1 2026-27 Year 2 2027-28 Year 3 2028-29 Year 4 2029-30 Year 5 Special Revenue Funds 10,997,543 5,991,576 4,114,135 4,964,135 3,884,135 3,475,000 Capital Project Funds 778,406 1,751,818 883,085 250,000 550,000 250,000 Debt Service Funds - - 324,833 - - - Internal Service Funds 1,418,762 1,297,787 1,510,072 840,183 - - Enterprise Funds 905,250 1,070,991 974,142 421,397 262,458 256,863 TOTALS 14,099,961 10,112,172 7,806,267 6,475,715 4,696,593 3,981,863 Other Annual Maintenance & Various Programs (Cont.) 4/24/2025 - 2:14 PM Summary for FY 2025-2026 CIP Projects141 City of Palm Desert Capital Improvement Funds Program FY 2025-2026 Summary Summary of Funding Sources 2024-25 Est. 2025-26 Year 1 2026-27 Year 2 2027-28 Year 3 2028-29 Year 4 2029-30 Year 5 Total Special Revenue Funds 26,075,342 32,091,576 23,214,135 18,684,135 13,784,135 14,125,000 127,974,323 Capital Project Funds 21,734,622 39,522,462 67,406,158 40,524,673 3,024,673 2,724,673 174,937,260 Debt Service Funds 1,585,336 - 324,833 - - - 1,910,169 Internal Service Funds 1,418,762 1,297,787 1,510,072 840,183 - - 5,066,804 Enterprise Funds 905,250 1,070,991 974,142 421,397 262,458 256,863 3,891,101 TOTALS 51,719,311 73,982,816 93,429,340 60,470,388 17,071,266 17,106,536 313,779,657 Program Type Est. Carryover 2025-26 Year 1 2026-27 Year 2 2027-28 Year 3 2028-29 Year 4 2029-30 Year 5 Total Annual Programs - 2,700,000 2,500,000 2,500,000 2,500,000 2,500,000 12,700,000 Deferred Maint. Catch-Up 7,762,595 6,450,000 4,980,000 3,930,000 3,200,000 3,200,000 29,522,595 1-Time Cont. Program/Project 42,906,717 50,982,816 63,199,340 45,090,388 10,171,266 10,206,536 222,557,062 1-Time New Program/Project 1,050,000 13,850,000 22,750,000 8,950,000 1,200,000 1,200,000 49,000,000 TOTALS 51,719,311 73,982,816 93,429,340 60,470,388 17,071,266 17,106,536 313,779,657 Carryover appropriations are amounts which have been appropriated in FY 2024/25 & are not expected to be expended by June 30, 2025. 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. 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, 2025 for appropriations approved by the City Council through the last meeting in June, 2025. Summary of Projects, Programs, & Annual Maintenance * Measure G Funds will be transferred to project fund to support project pursuant to Five-Year Plan. NOTE: Appropriations & encumbrances for carryover from Fiscal Year 2024/25 to 2025/26 are estimated. Amounts are subject to change due to projects approved by Council prior to June 30, 2025. 4/24/2025 - 2:14 PM Summary for FY 2025-2026 CIP Projects142 CITY OF PALM DESERT FY 2025-26 FINANCIAL PLAN Budget Presentation 1143 Presentation Objectives and Key Budget Dates •Agenda for Thursday May 8, 2025 •2025/26 City Council Goals and Objectives •2025/26 GF Budgets and Forecast Overviews Estimated Revenues Projected Expenditures Estimated Reserve •2025/26 Updates All Fund Summaries CIP Summary •2025/26 Operational Budgets Upcoming Key Budget Dates: May 22, 2025 @ 12:00 PM Follow-ups from May 8, 2025 CIP Budgets Affordable Housing Discussion June 15, 2025 Public Hearing Notice Published June 27, 2025 @ 4:00 PM Public Hearing on Proposed Budget and CIP July 1, 2025 – June 30, 2026 Implement Financial Plan and Capital Improvement Program for FY 2025-26 2144 FY 2025-26 City Council Goals and Priorities 3 Goals Description Lead Team Continue advocacy and strategic planning for a Cal State University Palm Desert opportunities in AI, business innovation, and entrepreneurship to drive and regional growth. Economic Development North Sphere Development, Infrastructure Planning, and Electrification -term Economic Development City Manager's Office Mall Redevelopment/ Experienced Based and Family Friendly Activities -driven and -friendly uses. Economic Development City Manager's Office Update to the Development Code/ Fire Prevention by Design a comprehensive update of the Development Code that enhances and flexibility for residents and businesses. Modernize regulations to growth, streamline permitting, and improve public safety while integrating in fire prevention design. Development Services Crime Prevention Technology the use of technology-driven public safety solutions to enhance crime law enforcement effectiveness. Implement tools such as real-time data license plate recognition, and security cameras. City Manager’s Office Assessment of City Medians and Rights of Way a comprehensive review of City medians and rights-of-way to efficiency, aesthetics, and functionality. Focus on enhancing aging infrastructure, and ensuring cost-effective, long-term upkeep. Public Works 145 General Fund Overview FY 2025-26 4146 FY 2025-26 Overview of General Fund Operational Revenue and Expenditures GF Operations Proposed Budget Revenue 109,443,818 Expenditures 109,131,028 Revenue over (under) Expenditures 312,790 5147 General Fund Five-YearComparison Budget to Actual 0 20,000,000 40,000,000 60,000,000 80,000,000 100,000,000 120,000,000 FY 2020-2021 FY 2021-2022 FY 2022-2023 FY 2023-2024 FY 2024-2025 FY 2025-2026 Budgeted Revenue Actual (est) Revenues Budgeted Expenditures Actual (est) Expenditures 6*FY 2025-26 Includes Measure G Revenues and Approved Expenditures from Five-Year Plan 148 General Fund Revenue 7149 General Fund – Projected Revenue 8 Projection Notes: •Sales Tax Estimates based on consultant projections as of Q4, 2024 •TOT Estimates based on survey of top TOT generators, CVB, and PY Actual •Property Tax Estimates based on conservative increase to CY Actual •Permits and Fee Estimates based on Department projections and anticipated projects •Interest earnings have bolstered the declining/flat growth revenues we’ve seen recently in Sales Tax and TOT •All other estimates based on PY Actual FY 2024-2025 Adj Budget FY 2024-2025 Projected FY 2025-2026 Proposed TOTAL GENERAL FUND 89,194,220 90,610,504 109,443,818 * FY 2024-25 Includes one-time payment from Shadow Ridge **Property Tax includes funds allocated for Library Services and transferred to special fund for tracking purposes. 150 Top 3 Five-Year Comparison 22,098,939 23,959,975 23,019,910 22,774,332 22,755,000 8,203,212 8,853,225 9,685,707 12,558,552 12,809,723 26,193,390 26,354,774 25,391,092 28,916,701 48,916,701 2021/22 ACTUAL 2022/23 ACTUAL 2023/24 ACTUAL 2024/25 PROJECTED 2025/26 ESTIMATE TOP 3 REVENUE SOURCES TOT (inc STR's) Property Tax Sales Tax 9*FY 2024-25 Property Tax increase includes Property Tax distribution from prior County Library Apportionment *FY 2024-25 Sales Tax increase includes 1% District Tax for Apr-Jun and full year increase in FY 2025-26151 Sales Tax Revenue – Five-Year History by Type $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 2021/22 Actual 2022/23 Actual 2023/24 Actual 2024/25 Projected 2025/26 Est General Retail Food Products Transportation Construction Business to Business Misc County Pool 10*The FY 2025-26 Breakdown for 1% District Tax are TBD 152 Measure G Scorecard 11153 Sales Tax Revenue Forecast 12*Sales tax forecast as of Q4, 2024 154 TOT Revenue Five-Year History by Category - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 2020/21 Actual 2021/22 Actual 2022/23 Actual 2023/24 Actual 2024/25 Projected 2025-26 Estimated Hotel STR 13155 Property Tax Five-Year History by Category (1,000,000) 1,000,000 3,000,000 5,000,000 7,000,000 9,000,000 11,000,000 13,000,000 2020/21 Actual 2021/22 Actual 2022/23 Actual 2023/24 Actual 2024/25 Projected 2025-26 Estimated 1 Secured Tax Increment Unsecured Home Owner Exemption Transfer Tax City Share of Former County Library 14156 General Fund Expenditures 15157 General Fund Expenditures by Category 16 Category FY 2023-24 Actuals FY 2024-25 Adopted Budget FY 2025-26 Proposed Community Services 137,636 137,000 98,500 372,420 614,850 554,497 4,445,382 - 76,000 46,362 85,500 77,000 2,203,790 2,307,025 2,354,500 3,394,933 4,400,958 4,349,703 20,841,842 22,188,702 28,322,678 6,954,713 7,101,205 8,997,087 4,600,559 5,903,000 6,208,000 22,116,624 24,521,144 26,840,262 1,651,359 1,693,154 1,852,183 418,153 620,650 542,150 10,372,495 11,990,324 27,219,468 1,323,176 1,499,500 1,639,000 Grand Total 78,879,444 83,063,012 109,131,028 Events and Community Funding 2% Other Operational Expenses 4% Police Service 26% Professional Services 8% Repair and Maint 6% Salaries & Benefits 25% Software Licenses 2% Transfers Out 25% Community Services Conferences and Training Emergency Planning Equipment Events and CommunityFunding Other Operational Expenses Police Service Professional Services Repair and Maint Salaries & Benefits Software Licenses Supplies and OfficeEquipment Transfers Out Utilities 158 General Fund Expenditures by Department 17 FY 2023-24 Actuals FY 2024-25 Adopted Budget FY 2025-26 Proposed Inc/(Dec) to PY 4110 City Council 305,968 350,401 444,086 93,685 4111 City Clerk 1,119,591 1,192,865 1,322,531 129,666 4112 Legislative Advocacy 33,000 40,845 30,000 (10,845) 4114 Elections 124,031 165,000 14,500 (150,500) 4120-21 Legal 779,127 671,110 968,962 297,852 4130 City Manager 2,595,068 2,077,045 1,099,135 (977,910) 4134 Capital Projects 1,350,546 1,593,632 1,810,343 216,711 4150-51 Finance 2,279,573 2,536,288 3,129,477 593,189 4154 Human Resources 904,795 1,117,478 1,145,871 28,393 4159 General Services 8,161,289 5,017,875 5,860,862 842,987 4190 Information Technology 3,775,249 3,498,426 3,928,968 430,542 4191 Unemployment Insurance 13,253 10,000 10,000 - 4192 Insurance 991,648 1,254,623 1,340,634 86,011 4199 Interfund Transfers 10,372,495 11,990,324 27,219,468 15,229,144 4210 Police Services 20,909,026 22,284,902 28,373,878 6,088,976 4211 Community Safety 102,481 131,100 220,084 88,984 4212 Homelessness Service 153,247 103,000 3,000 (100,000) 4230 Animal Regulation 364,087 410,000 620,000 210,000 4250 Traffic 1,370,907 1,484,949 1,558,800 73,851 4300 Public Works 1,897,288 1,827,840 1,945,378 117,538 4310 Streets 2,347,262 2,642,730 3,034,199 391,469 4312 ADA Improvements - 50,000 50,000 - 4313 Parking Lot Improvements 37,955 200,000 - (200,000) 4330 Corp Yard 196,727 256,200 265,000 8,800 4331 Fleet 417,528 412,500 457,500 45,000 4340 Building Maint 988,206 1,292,958 1,348,484 55,526 4344 Portola Community Ctr 169,640 219,750 220,500 750 4396 NPDES 76,125 350,000 260,000 (90,000) 4416 Community Promotions 746,864 557,720 602,000 44,280 4417 Marketing 1,927,403 2,206,326 1,897,100 (309,226) 4419 Visitor Services 988 12,930 9,500 (3,430) 4420 Building and Safety 1,282,002 1,321,441 1,494,701 173,260 4421 Permit Center 527,110 951,321 1,537,566 586,245 4422 Code Enforcement 915,643 946,494 1,284,995 338,501 4423 Engineering & Land Develop.- 822,934 1,280,594 457,660 4430 Economic Development 2,184,235 1,776,934 2,225,963 449,029 4470 Community Development 1,958,992 2,313,252 2,598,897 285,645 4610 Parks and Recreation 1,714,194 2,214,500 2,178,000 (36,500) 4611 Park Maintenance 1,129,303 1,497,000 1,578,500 81,500 4614 Landscape Services 2,867,872 3,231,294 3,738,052 506,758 4618 Citywide Park Imps 16,463 - - - 4674 Civic Center Park Imps 116,150 50,000 - (50,000) 4800 Contributions 1,656,113 1,979,025 2,023,500 44,475 78,879,444 83,063,012 109,131,028 26,068,016 Department Grand Total 159 18 Department Account Description 2024-25 Original Budget 2024-25 YTD FY 2025-26 Proposed 4110 City Council 1104110-4309000 Prof - State of the City Video 11,000 - 11,000 4111 City Clerk 1104111-4309000 Prof - Shredding and Code Svc 20,000 8,595 20,000 1104111-4300300 Prof-Temporary Part-Time 54,300 37,082 7,500 4112 Legislative Advocacy 1104112-4309000 Prof - Legislative Svc 40,845 27,000 30,000 4114 Elections 1104114-4309000 Prof - Election Svcs 157,500 559 5,000 4120 City Attorney 1104120-4301500 Prof - Legal 317,520 187,201 336,962 4121 Legal Services 1104121-4301500 Prof - Legal 322,090 412,714 600,000 1104121-4301600 Prof-Employee Law Service 31,500 22,056 32,000 4130 City Manager 1104130-4309000 Prof - Civic Engagement 30,000 - 30,000 4134 Capital Projects 1104134-4309000 Prof - Engineering and Design Svc 50,000 51 50,000 4150 Finance 1104150-4309000 Prof - Accounting Svc 100,400 33,893 117,000 1104150-4300300 Prof-Temporary Part-Time 1,000 29,265 35,000 4151 Independent Audit 1104151-4302000 Prof-Accounting/Auditing 100,000 58,798 102,926 4154 Human Resources 1104154-4309000 Prof - Employee Svc 112,000 67,187 118,000 1104154-4309501 Prof-Employee Program Svcs 37,000 32,978 60,600 4159 General Services 1104159-4309000 Prof - Citywide Prof Svc 597,500 220,796 955,800 1104159-4302200 Prof-Banking Svc*- - 83,800 1104159-4309300 Prof-City Council Goals 500,000 38,108 500,000 4190 Information Technology 1104190-4309000 Prof - Technology Svc 173,500 179,565 212,500 4192 Insurance 1104192-4309000 Prof - Unemployment Ins 5,000 - 5,000 4211 Community Safety 1104211-4309000 Prof - Notification Svc 5,000 3,480 4,304 4230 Animal Regulation 1104230-4309000 Prof - Animal Control Svc 400,000 260,242 600,000 4250 Public Works - Traffic Safety 1104250-4301000 Prof-Engineering Svcs 120,000 10,412 175,000 1104250-4309000 Prof-Traffic Engineering Svc 100,000 11,950 75,000 4300 Public Works Administration 1104300-4309000 Prof - ADA/Asset Inventory Svc 85,000 21,950 180,000 1104300-4301000 Prof-Engineering Svcs 175,000 - 100,000 1104300-4300300 Prof-Temporary Part-Time 25,000 15,518 20,000 4330 Public Works -Corp Yard 1104330-4309000 Prof - Water/Pest Control/Alarm Svc 12,450 8,443 16,750 4331 Public Works-Fleet Equipment 1104331-4305400 Prof-Hazardous Materials Svc 12,500 9,144 15,000 4340 Public Buildings Maintenance 1104340-4309000 Prof - Water/Pest Control/Alarm Svc 28,000 24,354 33,000 4344 Portola Community Center 1104344-4309000 Prof - Water/Pest Control/Alarm Svc 130,500 61,226 132,500 4417 Public Affairs 1104417-4309000 Prof - Creative Strategy/Branding/Social Media 375,000 169,166 364,545 4420 Building and Safety 1104420-4309000 Prof-Plan Check Svc 300,000 199,107 300,000 4421 Permit Center 1104421-4309000 Prof - Business License Svc 135,000 104,500 470,000 4422 Code Compliance 1104422-4309000 Prof - Examiner/Citations/STR Svcs 98,900 49,370 106,000 1104422-4305500 Prof -Nuisance Abatement 15,000 5,345 15,000 4423 Engineering 1104423-4301150 Prof-Engineering Svcs 463,915 26,133 850,000 4430 Economic Development 1104430-4309000 Prof - Appraisals/Translation/Busi Recruitment Svcs 300,000 109,556 285,000 1104430-4309102 Prof-Escrow and Land Sale Svcs 75,000 37,039 75,000 1104430-4300300 Prof-Temporary Part-Time 10,000 6,857 7,000 4470 Planning & Cmty Development 1104470-4300500 Prof-Planner Svc 650,000 231,575 850,000 4610 Civic Center Park 1104610-4309200 Prof - Parks & Rec/Trails 660,000 318,415 630,000 *Previously budgeted in "dues".TOTAL CITYWIDE PROFESSIONAL SERVICES 6,837,420 3,039,631 8,617,187 General Fund Professional Service Budgets by Department 160 Measure G ~ FY 2025-26 Proposed Budgets *Balance available in Facilities Reserve, if necessary 19 Measure G Breakdown FY 2025-26 5-Yr Plan FY 2025-26 Proposed Fire Operations/Capital Imp’s 10,657,440 7,750,000 Fire Station Reno/Remodel 2,400,000 2,400,000 Police Operations 2,600,000 2,732,200 Public Works Staffing 370,800 270,318 Stormwater Improvements 8,000,000 1,000,000 Facility Maintenance*9,944,665 3,847,482 Library (Plan funded in 2027-28)- 6,000,000 Total FY 2025-26 $ 33,972,905 $ 24,000,000 161 All Funds Summaries 20162 FY 2025-26 All Fund Budget Summary 21 CITY OF PALM DESERT ALL FUND BUDGET SUMMARY BY FUND TYPE 7/1/2025 Fiscal Year 2025-26 Proposed Budget 6/30/2026 Estimated Estimated Cash Cash Fund Beginning InterFund Transfers Ending Description Balance*Revenues In (Out)Expenditures Balance General Fund 99,435,127 107,541,118 1,902,700 27,219,468 81,911,560 99,747,917 47,606,680 15,373,760 1,909,474 77,959,413 70,525,862 4,217,441 7,325,000 -39,933,345 22,132,960 366,114 --2,417,787 602,290 19,490,713 -400,000 19,667,841 71,401,627 124,324 --119,346 149,734 3,889,546 1,230,656 150,656 4,603,166 9,707,519 GRAND TOTAL ALL FUNDS 183,235,936 25,832,116 29,679,598 226,612,458 274,267,909 *Approximate continuing appropriations are considered in the 7/1/25 estimated beginning cash balance as well as estimated encumbrances committed prior to fiscal year end 6/30/25 163 5-Year Capital Improvement/Public Works Spending Plan 22Capital Projects and Public Works will discuss this in more detail on day 2. - 20,000,000 40,000,000 60,000,000 80,000,000 100,000,000 2024-25Est. Carryover 2025-26Year 1 2026-27Year 2 2027-28Year 3 2028-29Year 4 2029-30Year 5 Capital Projects PW/Facilities Econ/Public Art Desert Willow Focus Area 2024-25 Est. Carryover 2025-26 Year 1 2026-27 Year 2 2027-28 Year 3 2028-29 Year 4 2029-30 Year 5 Total All Years Capital Projects 26,759,429 52,975,000 79,420,000 44,570,000 8,850,000 9,600,000 222,174,429 PW/Facilities 12,329,953 15,064,758 10,548,305 10,770,183 6,600,000 6,600,000 61,913,199 Econ/Public Art 11,837,340 3,512,067 1,331,893 698,808 998,808 289,673 18,668,588 Desert Willow 792,590 2,430,991 2,129,142 4,431,397 622,458 616,863 11,023,441 Total 51,719,311 73,982,816 93,429,340 60,470,388 17,071,266 17,106,536 313,779,657 164 Five-Year General Fund Forecast 23 $0 $20,000,000 $40,000,000 $60,000,000 $80,000,000 $100,000,000 $120,000,000 $140,000,000 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 General Fund Five Year Forecast Estimated Revenue Estimated Expenditures Est. General Fund Bal Linear (Estimated Revenue)Linear (Estimated Expenditures) 165 24 FIN003 - Reserve Policy Requirements Estimated Beginning General Fund Balance 99,435,127 Actual amount will be determined after year end 2024-25 clos Reserve Allocation Required Threshold FY 2024-25 Purpose Non-Spendable Based on Actual 2,888,428 Obligated Unspent Funds Assigned 25% of GF Operating Exp Reserve 20,477,890 Cash Flow (Most Revenue is Received 2nd Half of FY 20% of GF Revenue 21,888,765 Emergencies (ie. Hilary, COVID, Natural Disaster) Max Deductibles 4,000,000 Intended for emergency costs not reimbursable from JPIA 50% of PERS Rate 11,070,207 Unexpected PERS rate changes/UAL 25% of GF Transfers Out 6,804,867 Cash Flow/Emergencies for Other Funds (ie. Fire, PDAC, Libr Facility Reserve based on Reserve Study 3,068,763 Covers facility maintenance costs/deferred costs 20% of Five-Year CIP 2,983,399 Covers unexpected cost overrun related to CIP 100% of Historical Cost of Equipment 2,967,611 Covers cost of equipment replacement Econ/Land Acquisiton - Per Council's Directio - Land or Econ Opportunities (funded by sales of SARDA prope Total Required Reserve 76,149,930 Unassigned/Discretionary Fund Balance Available for Programming *23,285,197 *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 Reserve Policy Requirements 166 25 Te n -Ye a r R e s e r v e S n a p s h o t FY 2025-26 TEN-YEAR FORECAST FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 FY 2033-34 FY 2034-35 Estimated Revenue 85,443,818 88,007,133 90,647,347 93,366,767 96,167,770 100,976,158 106,024,966 111,326,215 116,892,525 122,737,152 Measure G 24,000,000 24,336,000 24,822,720 25,567,402 26,334,424 27,124,456 27,938,190 28,776,336 29,639,626 30,528,815 Combined GF Revenue 109,443,818 112,343,133 115,470,067 118,934,169 122,502,194 128,100,615 133,963,156 140,102,550 146,532,151 153,265,966 Estimated Expenditures 88,133,546 92,540,223 97,167,234 101,053,924 105,096,081 109,299,924 113,671,921 118,218,798 122,947,550 127,865,452 Tfer out for Measure G Projects (detailed below)13,247,482 7,302,909 4,802,832 3,130,245 106,113 808,691 1,579,555 2,423,605 2,474,673 2,474,673 Tfer out for Measure G Fire Ops 7,750,000 12,500,000 13,500,000 14,750,000 16,500,000 17,160,000 17,846,400 18,560,256 19,302,666 20,074,773 Combined GF Expenditures 109,131,028 112,343,132 115,470,066 118,934,168 121,702,194 127,268,615 133,097,876 139,202,659 144,724,889 150,414,898 Revenue over (under) expenditures 312,790 0 0 0 800,000 832,000 865,280 899,892 1,807,262 2,851,069 Est. General Fund Balance 99,435,127 99,747,917 80,050,826 52,853,658 50,378,985 48,810,425 47,976,443 47,946,605 48,795,429 50,602,691 Unfunded Requests (from Reserve)(13,247,482) (27,000,000) (32,000,000) (2,474,673) (2,474,673) (2,474,673) (2,474,673) (2,474,673) (2,474,673) (2,474,673) New Library ($30M) $20M RDA BOND PROCEEDS (6,000,000) Station 33/71 Rehab/Rebuild $23.6M RDA BONDS (2,400,000) North Sphere Community Park ($19M) (15,500,000) North Sphere Regional Park ($30M) (3,000,000) (27,000,000) North Sphere Stormwater - Channel Projects (1,000,000) (8,500,000) (5,000,000) Deferred Facility Maint (from Reserve)(3,847,482) Additional One-Time Appropriations (2,474,673) (2,474,673) (2,474,673) (2,474,673) (2,474,673) (2,474,673) (2,474,673) Est. General Fund Balance 99,747,917$ 80,050,826$ 52,853,658$ 50,378,985$ 48,810,425 47,976,443 47,946,605 48,795,429 50,602,691 53,453,760 Reserve Requirement - Per Current Policy Est. General Fund Bal 99,747,917$ 80,050,826$ 52,853,658$ 50,378,985$ 48,810,425$ 47,976,443$ 47,946,605$ 48,795,429$ 50,602,691$ 53,453,760$ Annual Percentage Funded 131%107%65%63%58%58%57%54%57%58% Non-Spendable (Leave Balances and Trust Accounts)2,888,428 2,888,428 2,888,428 2,888,428 2,888,428 2,888,428 2,888,428 2,888,428 2,888,428 2,888,428 ASSIGNED GF Operating Reserve (25% of Ops)20,477,890 21,092,227 21,724,994 22,376,743 23,048,046 23,739,487 24,451,672 25,185,222 25,940,778 26,719,002 COMMITTED GF Emergency Reserve (20% of GF Revenue)21,888,764 22,468,627 23,094,013 23,786,834 24,500,439 25,620,123 26,792,631 28,020,510 29,306,430 30,653,193 Liability Reserve ($4M)4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 Emplymnt Bene Reserve (50% for PERS chg in Disc Rate)11,070,207 11,180,909 11,292,718 11,405,645 11,519,701 11,634,898 11,751,247 11,868,760 11,987,448 12,107,322 Other Fund Stability Reserve (equal to 25% T-fer Out)6,804,867 7,009,013 7,219,283 7,435,862 7,658,938 7,888,706 8,125,367 8,369,128 8,620,202 8,878,808 Facility Reserve 3,068,763 606,172 3,991,291 1,638,365 3,547,008 CIP Reserve 2,983,399 2,339,620 3,859,591 2,779,441 3,444,624 3,570,674 3,013,846 6,072,596 3,021,450 3,536,723 Equip Replacement Reserve (100% of hist cost of assets)2,967,611 3,056,639 3,148,338 3,242,789 3,340,072 3,440,274 3,543,483 3,649,787 3,759,281 3,872,059 Total Required Reserve 76,149,929 74,641,634 81,218,656 79,554,106 83,947,256 82,782,590 84,566,675 90,054,433 89,524,019 92,655,539 Est. Unassigned/Overassigned Fund Balance 23,597,988 5,409,192 (28,364,998) (29,175,121) (35,136,831) (34,806,148) (36,620,069) (41,259,004) (38,921,328) (39,201,779) *Last 7 years Ops Actual Expenditures YOY average 7% growth annually…Actual Revenues YOY average 5% growth annually **FY 2025-26 PW Deferred Maint projects included $10.135M in appropriations that are not included in the budget and will be requested throughout the FY from Fund Balance.167 Department Budget Updates 27168 Organizational Chart City Manager Assistant City Manager Executive Assistant Director of Public Works •Parks & Recreation Community Services •Facilities Services •Streets & Fleet •Traffic •Business Operations •Palm Desert Aquatic Center (PDAC) Director of Finance •Information Technology •Housing •Desert Willow City Clerk Director of Human Resources Director of Development Services •Building & Safety •Code Compliance/Homeless Support •Planning/Engineering/Lan d Development •Permit Center Director of Capital Projects Director of Library Services Director of Economic Development •Public Affairs •Civic Engagement •Special Events/Sponsorships •Environmental Programs •Art in Public Places Public Safety •Police •Fire •Emerg Services Reorganization of the Divisions/Departments has been designed to deliver on Council’s goals and community points of emphasis. 169 Personnel Changes throughout FY 2024-25 29 July 1, 2024: 153 Total Positions (147 FTE's) February 2025 (Mid-Year): 158 Total Positions (151 FTE's) •Eliminated City Engineer and Associate Engineer positions •Building Inspector II (1 new position) •Senior Deputy City Clerk (1 new position) •Street Maintenance Worker (3 new positions) •Visitor Center Assistant (2 part-time) 2025/2026: 163 Total Positions (157 FTE's) •Added Public Works Management Analyst •New Requested Positions •Associate Planner •Code Compliance Officer I/II •Permit Center Coordinator •Project Manager 170 FY 2025-26 Requested New Positions 30** Vacant positions and the needs of the City operations and department will be reviewed prior to recruitment of the new requested position. This enables the City to adapt to evolving needs and align staffing decisions with organizational, project, and budget priorities. Development Services (3): Associate Planner; Code Compliance Officer I/II; Permit Coordinator Justification: Assist in the completion of projects, implementation of state-mandated programs, focus role on commercial areas, and streamline processes Capital Projects (1): Project Manager Justification: Manage significant complex projects within project portfolio 171 Recruitment and Retention City Council Alignment •Inform City Council of internal promotions •Include City Council goals and priorities when recruiting and hiring City staff Guiding Philosophy •Invest in internal talent and employees' growth and success •Foster a supportive and growth mindset work environment while maintaining accountability and high performance Competitive Compensation •Goal of maintaining base salaries that are regularly benchmarked and adjusted to remain within the top two of the market basket comparison group Career Development •Continuous learning and development through training, professional development, and promotion opportunities •Focus on customer service, leadership,high performance, and team building Positive and Productive Work Environment •Administer employee appreciation events and activities •Foster across department collaboration through professional development, mentorships, and projects 31172 Staffing and FTEs by Department Department FY 2023-24 FY 2024-25*FY 2025-26**FY 2025-26 Vacancies City Manager 6 10 5 0 10 8 9 1 7 7 8 0 28 29 35 3 17 14 16 (15 FTE’s)0 22 25 26 2 4 4 4 0 0 20 (14 FTE’s)20 (14 FTE’s)0 34 36 40 2 Totals 128 153 (147 FTE's)163 (156 FTE’s)8 *FY 2024/25 Includes Positions approved with Original Budget Approval and not changes made subsequent to June 2024. **FY 2025/26 Includes 8 vacancies that may or may not be filled depending on need 32 Vacant Positions CP – Project Manager DS – Permit Coord, Assoc Planner, Code Officer FIN – Deputy, Sr Contract Analyst PW – Deputy, Sr. Admin Asst173 City Manager’s Office 33174 City Manager’s Office 34 Major Initiatives City Manager City Clerk Human Resources •Citywide operations and implementation of City Council goals and priorities •Evaluate services and projects to increase efficiency, effectiveness, and community satisfaction •Records management improvement project to improve online access to City Council official records •Software enhancements to improve Board and Commission member and agenda management •Records management policy updates and citywide training on records retention and destruction •Assist in the implementation of a modern and efficient HRIS increasing efficiency, integrating information, automating processes and reducing redundant tasks •Continue delivering professional development programs to employees for succession planning •Renew Autism Certification Cost Containment Measures City Manager City Clerk Human Resources •Continue to modernize internal systems to support service delivery •Continue to identify grant opportunities •Effectively utilizing software to streamline agenda management, records management, and statements of economic interest compliance •Streamline records management and proactively seek opportunities to address recurring requests for records •Decrease liability and recruitment costs through professional development and training programs •New HRIS will reduce administrative burden and improve time efficiencies •Investing in employee appreciation boosts morale and engagement, leading to higher retention and long-term organizational success FTE's FY 22-23 FY 23-24 FY 24-25 FY 25-26 # Vacant City Manager 4 6 10 5 0 Human Resources 4 4 4 4 0 City Clerk 7 6 7 8 0 City Council*5 5 5 5 0 175 City Manager’s Office (All Divisions) 35 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) •City Clerk has a one-time request for $50,000 for a Records Improvement Project •Engineering no longer a stand alone under CMO’s office FY 2025-26 Proposed Budget Salaries & Benefits Other Operational Exp Professional Services Conferences/ Training Events/ Contributions Emergency Planning Supplies and Office Equipment Grand Total Prior Year Budget City Manager 1,025,985 15,750 30,000 22,000 - - 5,400 1,099,135 2,077,045 Community Safety - 42,980 84,304 7,800 - 75,000 10,000 220,084 131,100 Legislative Advocacy - - 30,000 - - - 30,000 40,845 City Attorney & Legal Services - - 968,962 - - - 968,962 671,110 Human Resources 758,701 85,870 118,000 166,000 - - 17,300 1,145,871 1,117,478 City Clerk 1,164,851 67,080 77,500 9,100 - - 4,000 1,322,531 1,192,865 City Council 365,586 23,000 11,000 33,500 4,000 - 7,000 444,086 350,401 Elections - - 10,000 4,000 - - 500 14,500 165,000 TOTAL CATEGORY 3,315,123 234,680 1,329,766 242,400 4,000 75,000 44,200 5,245,169 5,745,844 DI V I S I O N 176 Economic Development 36177 Economic Development 37 Major Initiatives Economic Development Special Programs Public Affairs •Mall Redevelopment •San Pablo Roundabout Sculpture •Tourism Marketing Campaign •Property Disposition • SB 1383 Enforcement •City Hall Communications •Business Attraction •Update AIPP Municipal Code •Event Promotion Cost Containment Measures Economic Development Special Programs Public Affairs •Cross Train Department Staff •New Call for Artists - SP Roundabout •Consolidated Media Budgets •Evaluate Consultant Contracts •Pursue Grant Funding for Initiatives •In-house Media Buys for Events •Regional Collaboration •Event Partnerships •Ticket System to Manage Workflows FTE's FY 22-23 FY 23-24 FY 24-25 FY 25-26 # Vacant Economic Development 8 12 8 10 0 Public Affairs 5 5 6 6 0 178 Economic Development 38 Significant changes and one-time budget requests: •Professional Services: •Surplus Land Act (SLA) related services •Business Recruitment •El Paseo Merchant Relations •Added Community Engagement Line Item to Budget FY 2025-26 Proposed Budget Committee Salaries & Benefits Other Operational Exp Professional Services Conferences/ Training Supplies and Office Equipment Events/ Contributions Grand Total Prior Year Budget Economic Development - 1,709,463 72,500 395,000 44,000 5,000 - 2,225,963 1,776,934 Public Affairs - 633,396 882,159 364,545 16,800 200 - 1,897,100 2,206,326 Visitors Center - - 1,000 - - 8,500 - 9,500 12,930 Community Promotions - - 275,000 - - 327,000 602,000 557,720 TOTAL CATEGORY - 2,342,859 1,230,659 759,545 60,800 13,700 327,000 4,734,563 4,553,910 FY 2025-26 Proposed Budget ERC Repair and Maintenance Other Operational Exp Professional Services Conferences/ Training Supplies and Office Equipment Capital Grand Total Prior Year Budget Economic Development 501,818 86,763 50,000 - - - - 638,581 744,592 AIPP - 140,000 23,620 100,000 8,500 2,000 365,000 639,120 1,074,120 Recycle - - 12,000 631,500 25,000 73,000 - 741,500 753,000 Parkview Office Complex - 30,000 1,062,500 50,000 - - - 1,142,500 7,775,800 TOTAL CATEGORY 501,818 256,763 1,148,120 781,500 33,500 75,000 365,000 3,161,701 10,347,512 D I V I S I O N D I V I S I O N 179 FY 2025-26 Proposed City Produced Events City Sponsored Events budgeted in Contributions 39 EVENT FY 2024-25 Request FY 2024-25 Actual FY 2025-26 Request COMMENT Independence Day Celebration $130,000 $100,710 $130,000 Fall & Spring Concerts $120,000 $113,321 $120,000 Veterans Day Celebration $9,000 $6,660 $10,000 Increase for Palm Springs Air Museum flyover Golf Cart Parade Float $10,000 $7,169 $12,000 Increase for Public Works staff to build float Celebrate the Season Event $10,000 $10,000 $10,000 Public Safety Services for Various Events $30,000 $18,216 $30,000 Golf Cart Parade, etc. (previously paid from Police Budget). Miscellaneous Events $15,000 $6,763 $15,000 El Paseo Sculpture Exhibition Dedication, Student Art and Essay Ceremony, SESAC (music licensing), etc. TOTALS $324,000 $262,839 $327,000 180 FY 2025-26 Community Support and Funding 40 Outside Agency Funding • Designed to support charities that further Palm Desert Programs and Services, mostly for non-profits, schools, and community-based organizations. • Applications can be submitted online for FY 2025-26 funding through April 30, 2025. • Applications are reviewed by City’s Outside Agency Funding Program Committee on May 29, 2025. • City Council reviews the recommendations presented by the Outside Agency Funding Program committee and approves selected applicants for funding in the upcoming fiscal year on June 26, 2025. Proposed funding is $215,000 Community Event Sponsorships • Funding to support events that encourage civic engagement, celebrate cultural diversity, stimulate tourism, drive economic vitality, and uphold public health and sustainability. • Applications can be submitted online for FY 2025-26 funding through April 30, 2025. • Applications are reviewed by City’s Community Sponsorship Subcommittee on May 29, 2025. • City Council reviews the recommendations presented by the Community Sponsorship Subcommittee and approves selected applicants for funding in the upcoming fiscal year on June 26, 2025. Proposed funding is $190,000 Table Sponsorships • Funding for tickets and tables at non-profit and community events such as galas, luncheons, etc. • Staff suggests City Council approve a specific dollar amount for funding of table sponsorships in FY 2025-26. • Table sponsorships do not require an application, and approvals are made on a case-by-case basis by the Mayor, Mayor Tem, and City Manager throughout the FY. • A list of previous FY table sponsorships will be provided for reference during consideration. Proposed funding is $35,000 181 FY 2025-26 Community Event Sponsorships 41 EVENT FY 2024-25 Request FY 2024-25 Actual FY 2025-26 Request COMMENT 7th Regiment 29 Palms Marine Corp Program $5,000 $5,000 $5,000 $200,000 $200,000 $200,000 Council approved 3-Yr agreement through 7/1/26 $100,000 $100,000 $100,000 Council approved 3-Yr agreement through 7/1/26 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,000 $2,870 $3,500 Awards for students and teachers $186,000 $136,200 $190,000 Exact amount to be determined once applications are reviewed and recommendations are made $35,000 $17,450 $35,000 TOTALS $538,000 $471,520 $545,000 182 Finance Department 42183 Finance 43 Major Initiatives Finance Information Technology Affordable Housing •Workday Implementation •Workday Implementation •Onboarding National CORE at PDHA •Investment Policy Update for CMTA Cert.•Clariti Go Live in 2026 •Affordable Housing Program Assessment •Business License Implementation Cost Containment Measures Finance Information Technology Affordable Housing •KPI Development, Measurement, and continued Process Improvement •Focused efforts to strengthen cybersecurity •Bundling contracts with PW for economies of scale •Continued facilitation of training for all city staff •Utilizing consultants where necessary to streamline processes/implementations •Working with legal to address Stipulated Judgement req’s on rental units •Continued risk assessment as it pertains to purchasing and contracts •Working with housing consultant to identify inefficiencies and opportunities FTE's FY 22-23 FY 23-24 FY 24-25 FY 25-26 # Vacant Finance 17 17 15 17 2 Information Technology 5 5 7 7 0 Affordable Housing 3 2 3 2 0 184 Finance Significant Changes and one-time Budget Requests: •Finance increase compared to PY includes addition of Accounting Manager and One Time Professional Services related to ERP Implementation •General Services contains one-time budgets for Contingency Costs related to City Council Goals and Increased CalPERS Payment •IT contains increase to software costs due to additional implementations and staffing •Contributions contains Council Member Local Events @ $2,500/Council member; Increase PSDRCVB Funding and Joslyn Senior Center •Housing Authority Operations will yield an estimated $1.4M in NOI for FY 2025-26 based on an estimate of $10.68M in Rental Income.44 17 7 2 0 2 4 6 8 10 12 14 16 18 Finance Information Technology Affordable Housing Finance FY 2025 -26 Positions FY 2025-26 Proposed Budget Salaries & Benefits Other Operational Exp Professional Services Conferences/ Training Supplies and Office Equipment Emergency Planning Software Licenses Transfers Out Repair and Maintenance Events/ Contributions Grand Total Prior Year Budget Finance 2,822,396 21,405 152,000 27,000 3,750 - - - - - 3,026,551 2,436,288 Audit Services - - 102,926 - - - - - - - 102,926 100,000 General Services 4,133,262 171,000 1,539,600 - 16,000 1,000 - - - - 5,860,862 5,017,875 Information Technology 1,263,385 224,900 462,500 15,000 71,000 - 1,852,183 - 40,000 - 3,928,968 3,498,426 Insurance - 1,345,634 5,000 - - - - - - - 1,350,634 1,264,623 Interfund Transfers - - - - - - - 27,219,468 - - 27,219,468 11,990,324 Contributions - - - - - - - - - 2,023,500 2,023,500 1,979,025 TOTAL CATEGORY 8,219,043 1,762,939 2,262,026 42,000 90,750 1,000 1,852,183 27,219,468 40,000 2,023,500 43,512,909 26,286,561 D I V I S I O N FY 2025-26 Proposed Budget Salaries & Benefits Repair and Maintenance Other Operational Exp Professional Services Conferences/ Training Supplies and Office Equipment Programs Operations Transfers Out Grand Total Prior Year Budget Housing Authority - 907,500 529,899 66,500 1,000 - - 8,969,580 406,774 10,881,253 9,452,747 Housing Asset Fund - 13,000 1,500 123,000 - 400 650,000 - - 787,900 3,843,650 Affordable Housing 402,474 200 3,600 500 - 406,774 497,102 TOTAL CATEGORY 402,474 920,500 531,399 189,700 4,600 900 650,000 8,969,580 406,774 12,075,927 13,793,499 D I V I S I O N 185 Interfund Transfers 45 *Increase to interfund transfers primarily due to inclusion of New Library Services and increases to costs at Aquatic Facility and Fire Services •Library Services Transfer of $2.5M is slightly greater than $2.3M estimate of property tax per current receipts for the first half payment in FY 2024-25 •Aquatic Facility Transfer decreased based on increased fees and reduced operational costs •Fire Fund Transfer increased to offset increased cost associated with Cal Fire MOU reducing max hours from 66 to 56 and Begin Ops for Station 102 last quarter •Measure G tax dollars are being transferred pursuant to the Five-Year Plan and current capital projects scheduled priorities •Economic Development Fund does not have a dedicated revenue source other than SARDA property sales apportionment, so the General Fund must transfer to cover ops for iHub General Fund Transfers Out FY 2025-26 Breakdown FY 2024-25 Breakdown FY 2023-24 Breakdown 252 Library Services Ops Transfer 2,523,443 2,400,000 - 242 Aquatic Center Shortage 2,152,543 2,937,500 2,976,250 577 Compensation Benefits - 515,000 250,000 576 Retiree Stipend 1,080,000 979,824 744,824 400 Capital Projects Transfer - - 200,000 230 Measure G for Fire Fund Shortage*7,750,000 5,000,000 4,600,000 452 Measure G for Library Capital 6,000,000 - - 230 Measure G for Fire Station Reno's 2,400,000 - - 400 Measure G for Stormwater Imps 1,000,000 - - Various Measure G for Facilities 3,847,482 - - 530 Equipment Replacement - - 425 Economic Development (iHub)325,000 Various Landscape and Lighting Districts 141,000 158,000 135,000 27,219,468 11,990,324 8,906,074 *Previously funded by General Fund Balance 186 Library Services 46187 Library Services 47 Major Initiatives Library Services •Student Success Card initiative •One Book One Palm Desert •Summer Reading •Increase Services to the Homebound Cost Containment Measures Library Services •Eliminating extraneous databases •Rebalancing the collection •Seeking grant opportunities FTE's FY 22-23 FY 23-24 FY 24-25 FY 25-26 # Vacant Library Services 0 0 20 (14 FTEs)20 (14 FTEs)o 188 Library Services Significant Changes and one-time Budget Requests: •Budget has been adjusted based on first year operations •No one-time budget requests are being put forth at this time •Library Services has 20 FT and PT staff members, totaling 14 FTE’s 48 20 0 5 10 15 20 25 Library Services Library ServicesFY 2025 -26 Positions 189 Capital Projects 49190 Capital Projects 50 FTE's FY 22-23 FY 23-24 FY 24-25 FY 25-26 # Vacant Capital Projects 0 10 8 9 1 Major Initiatives Capital Projects •Advancing Priority Capital Projects •Certified Project Management Staff Training •Strategic Use of Contract Services •Public Engagement Cost Containment Measures Capital Projects •Shared Cross-Departmental Administrative Services •Identifying Alternative Funding Sources 191 Capital Projects 51 Significant changes and one-time budget requests: •Salaries – Increased staffing during FY 2024-25 to accommodate goals and priorities 9 0 1 2 3 4 5 6 7 8 9 10 Capital Projects Capital Projects FY 2025 -26 Positions FY 2025-26 Proposed Budget Salaries & Benefits Other Operational Exp Professional Services Conferences/ Training Supplies and Office Equipment Grand Total Prior Year Budget Capital Projects 1,724,968 10,875 50,000 16,000 8,500 1,810,343 1,593,632 TOTAL CATEGORY 1,724,968 10,875 50,000 16,000 8,500 1,810,343 1,593,632 D I V I S I O N 192 Development Services 52193 Development Services 53 Major Initiatives Planning Building and Safety Code Compliance •Code Updates (Unified Development Code, Hillside Regulations, Downtown Objective Design Standards) •Update General Plan Mobility/Circulation Element •Incorporate CRPC workplan •Virtual Inspection Software Implementation •Updating Building & Safety Division Manual •Business License Inspection Program •Commercial Business License Inspections •Commercial Landscape inventory, compliance, and education awareness •Assist with Homelessness Programs Cost Containment Measures Planning Building and Safety Code Compliance •Implementation of new applications and handouts for streamlining •Propose Code Amendments for efficiencies •Using GIS to reduce research time and manual efforts •New software to improve processing time •Consistency of policies within divisions •Increase Inhouse plan check •Cross training of subject matter expertise •Community outreach and education •Leverage Technology for Efficiency FTE's FY 22-23 FY 23-24 FY 24-25 FY 25-26 # Vacant Planning 9 11 10 11 1 Building and Safety 9 9 7 7 0 Code Compliance 6 6 6 8 1 Permit Center 5 4 6 8 1 Engineering 0 0 0 1 0 194 Development Services 54 Major Initiatives Permit Center Permit Center - Regulatory Engineering •Land Management Software Implementation & Training •Continuing the "One Stop Shop"mission •Increasing service levels through cross training and roadmaps for the public •Build Inhouse Business License Program •Revamp Business License Compliance Program •Short-term Rental Outreach to HOAs & Customers •Implement Engineering Manual and Design for consistencies •Provide roadmaps for internal/external use •Increase service levels for the implementation of engineering practices Cost Containment Measures Permit Center Permit Center - Regulatory Engineering •Implementation of new process workflows •Fee Schedule Implementation for transparency •Continuous Frontline process improvements for consistency and effectiveness of processes •Focus software and internal processes on end user •Develop strong customer relationships & community awareness on changes •Maintain accurate records and data •Centralization of City-Wide Contracted Engineering Services for better tracking and transparency •Provide inhouse plan checking services for Single Family Grading •Propose Code Amendments for engineering efficiencies FTE's FY 22-23 FY 23-24 FY 24-25 FY 25-26 # Vacant Planning 9 11 10 11 1 Building and Safety 9 9 7 7 0 Code Compliance 6 6 6 8 1 Permit Center 5 4 6 8 1 Engineering 0 0 0 1 0 195 Development Services Significant changes and one-time requests: •Professional Service – One Time Requests: •CEQA Consultant: $100,000 •General Plan clean-up: $650,000 •CPRC Workplan: $100,000 •Engineering Division includes consolidation of all Dept budgets for City Engineer outsourcing for transparency 55 12 7 7 7 1 0 2 4 6 8 10 12 14 Planning Building and Safety Code Compliance Permit Center Engineering Development Services FY 2025 -26 Positions FY 2025-26 Proposed Budget Salaries & Benefits Other Operational Exp Professional Services Conferences/ Training Equipment Supplies and Office Equipment Grand Total Prior Year Budget Community Development 1,653,447 55,450 851,000 31,500 - 7,500 2,598,897 2,313,252 Building and Safety 1,133,251 34,450 300,000 21,000 3,500 2,500 1,494,701 1,321,441 Code Compliance 1,117,495 27,500 121,000 16,000 1,000 2,000 1,284,995 946,494 Homelessness Services 3,000 3,000 103,000 Permit Center 1,048,219 2,850 470,000 13,997 - 2,500 1,537,566 951,321 Engineering 147,194 2,100 1,125,000 5,300 - 1,000 1,280,594 822,934 TOTAL CATEGORY 5,099,606 125,350 2,867,000 87,797 4,500 15,500 8,199,753 6,458,442 D I V I S I O N 196 Public Works 56197 Public Works 57 Major Initiatives PW Administration Community Services Facilities •NPDES Program Integration in Cartegraph •Streamline & Standardize Processes •Update Ride Share / Fleet Policy •Park Playground Replacement •Civic Center Park Enhancement •Homme-Adams Park Improvements •Hovley Soccer Park Improvements •Santa Rosa Community Gardens Reno •Historical Society ADA Improvements •CC Campus Safety Improvements •State Building Improvements •Corporation Yard Exterior Painting •Henderson Exterior Reseal and Lighting Improvements Cost Containment Measures PW Administration Community Services Facilities •Improve Budget Control & Cost Management •Identify Alternative Funds (i.e. grants) •Combine Projects for Economies of Scale •Energy Savings Retrofit •Combine Projects for Economies of Scale FTE's FY 22-23 FY 23-24 FY 24-25 FY 25-26 # Vacant PW Administration 12 8 9 10 0 PW Community Service 5 5 6 6 0 PW Facilities 4 4 4 4 2 PW Streets 12 13 12 15 0 PWTraffic 4 4 5 5 0 198 Public Works 58 Major Initiatives Street Maintenance Traffic •Purchase Vactor Truck •Purchase Skid Steer Loader •Purchase Paint Mixers •Water Clarifier Improvements •Complete Fleet Study •New Traffic Management System •Traffic Signal Improvements Studies o Mesa View / Hwy 74 o Monterey / Magnesia Falls •Wayfinding / Monument Signage •Rewire 17 Intersections Cost Containment Measures Street Maintenance Traffic •Install Recycled Palm Mulch for Blow Sand Containment •Charging Stations Replacement •In-house Red Curb Painting •Combine Projects for Better Economies of Scale FTE's FY 22-23 FY 23-24 FY 24-25 FY 25-26 # Vacant PW Administration 12 8 9 10 0 PW Community Service 5 5 6 6 0 PW Facilities 4 4 4 4 2 PW Streets 12 13 12 15 0 PWTraffic 4 4 5 5 0 199 Public Works 59 Significant changes to Public Works budget request: •Salaries - Increase in staffing - $450,000 •Increase in Tree Pruning Rate and Services (10%) - $200,000 •Increase in Contractual Services (5-10%) - $150,000 •Increase On-Call Traffic Signal Services - $100,000 •NEW Asset Inventory Support Services - $50,000 •Desert Recreation District (DRD) Park Salary Matrix Increase (10%) - $50,000 •Increase in Traffic Signal Equipment Costs - $50,000 •Increase in Overall Supply Prices (10%) - $50,000 •Portola CC – DRD Management Contract Increase - $10,000 •NEW Charging Station PM Services - $10,000 10 6 4 15 5 0 2 4 6 8 10 12 14 16 PW Administration PW Community Service PW Facilities PW Streets PWTraffic Public Works FY 2025 -26 Positions FY 2025-26 Proposed Budget Salaries & Benefits Other Operational Exp Professional Services Conferences/ Training Supplies and Office Equipment Utilities Equipment Repairs & Maintenance Grand Total Prior Year Budget PW Administration 1,631,128 49,500 200,000 44,750 20,000 - - - 1,945,378 1,827,840 PW Community Services 916,302 160,750 - 22,500 13,500 365,000 - 2,260,000 3,738,052 3,231,294 PW Facilities 627,484 4,000 158,000 11,000 70,000 223,000 - 255,000 1,348,484 1,292,958 PW NPDES - 260,000 - - - - - - 260,000 350,000 PW Streets 2,139,199 58,500 16,500 145,000 15,000 45,000 615,000 3,034,199 2,642,730 PW Traffic 824,550 6,000 75,000 10,750 5,000 250,000 7,500 380,000 1,558,800 1,484,949 PW Fleet - 157,500 15,000 - 7,500 - - 277,500 457,500 412,500 PW Park & Recreation - 185,000 630,000 - 33,000 320,000 15,000 995,000 2,178,000 2,214,500 PW - Park Maintenance - 55,000 - - 36,500 375,000 5,000 1,107,000 1,578,500 1,497,000 PW ADA Improvements - - - - - - - 50,000 50,000 50,000 Portola Community Cente - 2,500 132,500 - 1,500 35,000 - 49,000 220,500 219,750 PW Corp Yard - 7,250 16,750 - 37,500 56,000 - 147,500 265,000 256,200 TOTAL CATEGORY 6,138,663 946,000 1,227,250 105,500 369,500 1,639,000 72,500 6,136,000 16,634,413 15,479,721 D I V I S I O N 200 Contracted City Services 60201 Desert WillowOperated by: Kemper Sports 61 Significant changes and one-time budget requests: •Increases in 2025-26 compared to prior year generally due to increased labor and supply costs •Clubhouse Exterior Painting and Restroom Renovation •DWGR “Deficit” includes depreciation costs •FY 2025-26 Revenues are anticipated to yield a combined Net Loss of $583,640 for operations with DW Fund Balance covering the variance. The net loss is anticipated as a result of the Mountain View closure over summertime. Revenues are estimated as follows: •DWGR – $13,063,192 •PDRFC (F&B) - $4,878,909 FY 2025-26 Proposed Budget DW Payroll Other Operational Exp Mangement Fee Capital Repair and Maintenance COGS Financing/ Lease/ Acqustions Grand Total Prior Year Budget Desert Willow 5,904,702 6,824,083 514,842 159,500 33,189 13,436,316 12,678,707 PDRFC 2,998,781 691,229 1,399,015 5,089,025 5,034,020 Golf Course Capital Fund 1,120,600 260,000 1,380,600 1,175,000 TOTAL CATEGORY 8,903,483 7,515,312 514,842 1,280,100 260,000 1,399,015 33,189 19,905,941 18,887,727 D I V I S I O N 202 62 Notes: •The FY2026 Projected Budget assumes the temporary closure of the Mountain View course from July through mid- September to complete the Turf Reduction project required by Dsrt Surf’s development agreement. •Revenues are projected to increase by 3.8% in FY2026 compared to FY2025, driven by strategic price adjustments and an additional month of golf course availability. (The Mountain View closure is expected to result in less downtime than the Firecliff renovation in FY2025.) •Payroll and Operating Expenses expected to grow by approximately 4% due to inflation and variable expenses on additional revenue. 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 OPERATIONAL INCOME STATEMENT Actuals Actuals Actuals Estimated Projected Beginning Cash Balance 3,817,067 4,911,680 7,074,899 7,014,127 6,286,603 REVENUES Green Fees & Cart Fees 9,060,713 9,950,274 9,699,219 9,891,237 10,376,685 Merchandise 1,060,234 1,189,967 1,118,598 1,130,453 1,142,667 Other Pro Shop 482,003 489,034 534,480 565,863 579,305 Range 77,941 74,730 75,990 72,695 76,250 Food & Beverage 3,975,953 4,875,792 4,570,976 4,656,809 4,878,909 Academy Merchandise 64,932 90,049 96,033 82,330 96,447 Other Academy 323,023 365,365 406,040 431,650 422,323 Other G&A Income 37,621 44,230 38,288 124,938 38,233 Transfer in from GF - - - - TOTAL REVENUE 15,082,421 17,079,440 16,539,624 16,955,973 17,610,819 EXPENDITURES Cost of Good Sold 1,719,241 2,067,673 1,922,215 1,943,464 2,099,664 Payroll 6,661,711 7,736,206 7,931,357 8,343,169 8,903,483 Operating Expenses 3,624,504 4,251,906 4,286,548 4,819,173 4,769,285 Equipment/Leases 988,548 670,162 866,902 889,009 889,009 Other Expense 518,614 604,061 379,393 577,769 496,970 Loan Repayment from City ($0.5M still outstanding)500,000 500,000 500,000 500,000 - Capital Improvement Plan Golf Course Renovation - - 4,694,743 2,329,803 2,092,250 Annual DWGR Capital Replacement Expenditures 414,346 687,227 207,292 1,999,691 540,000 Annual Perimeter & DW Drive Expenditures 190,454 195,855 192,725 1,560,000 1,560,000 Total CIP 604,801 883,082 5,094,760 5,889,494 4,192,250 TOTAL EXPENDITURES 14,617,418 16,713,090 20,981,175 22,962,078 21,350,661 Net Surplus/(Deficit)465,003 366,350 (4,441,551) (6,006,105) (3,739,842) Transfer in from Capital Reserve 464,767 883,082 4,944,946 5,734,244 4,032,750 Accrual to Cash Basis Adjustment 164,843 913,787 (564,167) (455,663) 514,009 OPERATIONS RESERVE PLAN/ANALYSIS Ending DW Cash Balance/Reserve 4,911,680 7,074,899 7,014,127 6,286,603 7,093,520 Restricted for Outstanding Operational Loan 1,500,000 1,000,000 500,000 - - 90 Day Operations Reserve 3,378,154 3,832,502 2,797,217 4,143,146 4,289,603 Reserve Surplus/(Deficit) *33,525 2,242,397 3,716,910 2,143,457 2,803,917 *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 203 63 Desert Willow Programs Available to Residents PD Resident Golf Card Champions Club League Platinum Club Card Summer VIP Resident Card* $52/round $65/round $899 non-resident new, $599 non-res renewal$329 resident Cost per round dynamically priced by time/season $0 to residents$99 non-residents Round costs Residents - $40 flat Non-Resident – Dynamic Pricing 3-day booking window Free access to virtual waitlist to assist in finding openings 32-week organized play schedule (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 May bring 3 guests Qualify for facility wide discounts May bring 1 guest October – May Every Wednesday from October – May October - September Program postponed summer of 2025 for Non-Residents due to Mountain View Closure No Proposed Change Max of 100 Participants 72 players per week, plus 28 stand-by players No Proposed Change to Card Pricing Resident’s will still receive Summer VIP programming *Summer VIP Program to resume Spring of 2026 due to Mountain View Turf Reduction Closure.204 Animal Control ServicesProvided by: County of Riverside 64 Major Initiatives Animal Control •Includes $17,500 to offer 5 Spay/Neuter or Vaccination Mobile Clinics •Develop marketing strategy to better promote reimbursements for adoptions, vaccinations, and Mobile Clinics Cost Containment Measures Animal Control •Collect and analyze data to understand and develop solutions to reduce the number of strays or surrendered animals from Palm Desert. FY 2025-26 Proposed Budget Salaries & Benefits Other Operational Exp Professional Services Conferences/ Training Equipment Supplies and Office Equipment Grand Total Prior Year Budget D I V I S I O N Animal Control - 20,000 600,000 - - - 620,000 410,000 TOTAL CATEGORY - 20,000 600,000 - - - 620,000 410,000 205 Law Enforcement Provided by: Riverside County Sheriff 65 Major Initiatives Law Enforcement •Addition of 6 new deputies. •Strengthen community policing efforts and engagement. •Combat retail theft through targeted patrols, specialized operations, and enhanced partnerships with retailers. •Collaborate closely with the newly added code enforcement officer to proactively address quality of life issues. •Coordination of Traffic Enforcement on major throughfares with Indian Wells and Rancho Mirage. Cost Containment Measures Law Enforcement •Evaluate emerging technologies, including new ALPR vendors, to enhance public safety and reduce investigation time. The planned addition of 43 ALPR cameras will support these objectives by reducing staff time spent on prolonged investigations, thereby increasing efficiency and contributing to overall cost containment efforts. 206 Public SafetyLaw Enforcement and Fire Suppression 66 Significant changes to the Police budget includes: •Includes increase in staffing of 6 new officers •Includes increase estimated at 9.5% and additional 3% adjustment to prior year estimate Significant changes to the Fire budget includes: •Increase fire services costs related to MOU negotiations including salaries, benefits, reduced allowable over-time, increased shared admin costs, and shared services •Includes transition to municipal staffing model anticipated in FY 2025-26, but due to staffing trends and availability may not be completed till subsequent fiscal year •Include addition of Station 102 operation in last quarter of FY 2025-26 •Includes street and traffic improvements needed at Station 102, and building assessment of FS 33/71 •PY budget includes capital improvement project budget for Station 102. 207 FY 2025-26 Law Enforcement Detailed Budget 67208 Current Staffing Counts 68209 69210 Law Enforcement Historical Costs – Future Estimates – Actuals and Five -Year Projections 70 Police Services FY 2021/2022 FY 2022/2023 FY 2023/2024 FY 2024-2025 FY 2025-2026 Contracted Police Service Costs 19,179,539$ 20,192,411$ 20,715,801$ 20,811,730$ 27,961,178$ Contingency Fund 41,430$ 64,826$ 68,153$ 84,812$ -$ Automotive 22,283$ 26,119$ 24,459$ 13,368$ 19,200$ R/M - Motor Vehicle 30,060$ 59,272$ 42,725$ 62,802$ 32,000$ Other (Blood/Alcohol Testing, Exams, etc.)49,224$ 58,947$ 57,888$ 109,309$ 70,000$ ALPR (Automated License Plate Readers)-$ -$ -$ 335,000$ 291,500$ Total Expenditures:19,322,536$ 20,401,575$ 20,909,026$ 21,417,020$ 28,373,878$ Police Services - Grant Funded FY 2021/2022 FY 2022/2023 FY 2023/2024 FY 2024-2025 FY 2025-2026 COPS AB3229 - Qualified Expenditures 53,024$ 382,311$ 142,125$ 35,000$ 339,750$ COPS AB3229 Grant Funds Received 53,024$ 382,311$ 200,000$ 177,000$ 199,548$ Balance Available 0$ (0)$ 57,875$ 199,875$ 59,673$ 2026-27 2027-28 2028-29 2029-30 2030-31 No Changes in No. of Officers 29,225,094$ 30,101,847$ 31,004,903$ 33,501,340$ 34,506,380$ Additional Officers per Five-Year Plan 2,841,342$ 2,983,409$ 3,132,580$ 4,698,870$ 4,933,813$ Palm Desert Police Services Historical Costs Budget for FY 2025-26 211 71 Major Initiatives Fire Suppression •Transition to national municipal staffing levels. •Transition to Station 33/71 remodel/rebuild projects and temporary housing of staff •Improve Fire Department Response Times by adding a 4th Fire Station. •Reduce fire and emergency medical services' high unit utilization rates by adding additional resources and staff. •Institute a Fire and Life Safety Business Inspection Program. Cost Containment Measures Fire Suppression •Transition to national municipal staffing levels •Negotiations on 56-hour max work week •Evaluate and study user fees for fire and life safety business inspections and other Fire Marshal services. •Update costs associated with Emergency Medical Service recovery from non-residents •Dispatch Accreditation allows for more efficient allocation of resources. Fire Suppression, Rescue, & Emergency Medical ServicesProvided by: Riverside County Fire Department (Cal-FIRE) 212 72 FY 2025-26 Fire Service Budget and Projections SOURCES 2024/25 2025/26*2026/27 2027/28 2028/29 2029/30 Structural Fire Tax (includes PT from County) $ 13,045,657 $ 13,045,657 $ 13,306,570 $ 13,572,702 $ 13,844,156 $ 14,121,039 Reimbursement for Ladder Truck $ 1,450,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 Prop A Fire Tax $ 2,474,050 $ 2,548,272 $ 2,599,237 $ 2,651,222 $ 2,704,246 $ 2,758,331 EMS Cost Recovery $ 3,222,255 $ 3,300,000 $ 3,333,000 $ 3,366,330 $ 3,399,993 $ 3,433,993 Misc Fees (Permits, Fireworks, etc.)/Interest $ 500,000 $ 250,000 $ 350,000 $ 353,500 $ 357,035 $ 360,605 Vehicles Paid by General Fund $ 670,846 $ - $ - $ - $ - $ - Total Revenue: $ 21,362,808 $ 20,643,929 $ 21,088,807 $ 21,443,753 $ 21,805,430 $ 22,173,968 USES 2024/25 2025/26*2026/27 2027/28 2028/29 2029/30 Fire/EMS Cooperative Services Agreement 20,910,929$ 25,402,794$ 31,701,087$ 33,286,141$ 34,950,448$ 36,697,971$ Wittman Billing Services $ 300,000 $ 317,500 $ 380,070 $ 391,472 $ 403,216 $ 415,313 Federal Quality Assurance Fee $ 350,000 $ 350,000 $ 360,500 $ 371,315 $ 382,454 $ 393,928 Contingency Fund $ 50,000 $ 50,000 $ 51,500 $ 53,045 $ 54,636 $ 56,275 Other (admin fees, utilities, R/M buildings, etc.) $ 416,577 $ 388,500 $ 400,155 $ 412,160 $ 424,524 $ 437,260 Capital Projects $ 21,749,115 $ 5,300,000 $ 525,000 $ 525,000 $ 525,000 $ 540,750 Capital Office Equipment $ 35,000 $ 25,000 Capital Vehicles (530) $ 670,846 $ 275,000 $ 235,000 Total Expenditures: $ 44,482,467 $ 32,108,794 $ 33,418,312 $ 35,039,133 $ 36,975,280 $ 38,541,497 Surplus/(Deficit) - Transfer Needed $ (23,119,659) $ (11,464,866) $ (12,329,505) $ (13,595,380) $ (15,169,850) $ (16,367,529) Transfer in from the General Fund $ 5,000,000 $ 7,750,000 $ 12,500,000 $ 13,500,000 $ 14,750,000 $ 16,500,000 Fire Fund Balance @ FY End (Fund 230)4,234,066$ 519,200$ 689,696$ 594,316$ 174,466$ 306,937$ 213 Fire Service Stats 73 Calls for Service by Station Year 33 67 71 55 Totals 2024 3,618 1,034 6,429 2,411 13,492 2023 3,676 1,046 6,005 2,431 13,158 2022 3,510 1,146 5,621 2,403 12,680 2021 3,143 1,034 4,876 2,106 11,159 TOTAL 13,947 4,260 22,931 9,351 50,489 2024 11,638 1%11,536 1%4,964 1,640 4.02 2023 11,507 5%11,389 5%4,814 1,609 4.15 2022 10,926 7%10,865 8%4,306 1,649 4.28 2021 10,167 6%10,068 5%4,428 1,198 4.16 TOTAL 44,238 43,858 18,512 6,096 *In 2020, there were 9,575 calls for service. *In 2023, there were 99 incidents in which all 7 Cove Community Ambulances were committeeed to emergencies, mutual af from an outside provider. 214 Required Staffing Model Changes for Cal-Fire 74 Position/Station Total Staffing Levels 2024-25 66 Hour Staffing* Municipal Staffing FY 25-26 Staffing Levels FY 26-27 56 Hour Staffing* Staffing Levels FY 27-28 56 Hour Staffing* Captain 3 5 6 6 Engineer 7 7 9 9 Firefighter II 8 6 6 6 Firefighter II Medics 4 4 6 6 Total Station No. 33 22 22 27 27 Captain 1 2 3 3 Engineer 2 3 5 5 Engineer Medic 1 1 1 1 Firefighter II 3 1 1 1 Firefighter II Medics 3 3 5 5 Total Fire Station 67 10 10 15 15 Captain 1 2 3 3 Engineer*5 4 6 6 Firefighter II 4 0 0 0 Firefighter II Medics 4 4 6 6 Total Fire Station 71 14 10 15 15 Engineer*2 2 3 3 Firefighter II Medics 2 2 3 3 Total Medic Unit 55**4 4 6 6 Captain 0 2 2 2 Engineer 0 5 5 5 Engineer Paramedic 0 3 3 3 Firefighter II Medics 0 2 2 2 Total Fire Station 102 0 12 12 12 Fixed Relief 5 0 0 Captain 1 Engineer 2 Firefighter II Medics 2 Vacation Relief 6 0 0 Captain 1 Engineer 1 Firefighter II Medics 4 66 Hr Relief 5 0 0 Captain 1 Engineer 4 Total Station Relief 16 16 0 0 Total Personnel 66 74 75 75 *Conversion from FFII Paramedic to Engineer due to national paramedic shortage **Located in Indian Wells and services Palm Desert Municipal staffing is anticipated in FY 2025-26, however likely cannot be completed until FY 2026- 27 based on current hiring trends and availability of eligible staff to ladder up. Station No. 33 Station No. 67 Station No. 71 Station No. 55** Station No. 102 Station Relief 215 Station 102 Response Area 75216 Fire Station Improvement 76 Fire Station 33 Renovation - $13M Scope:Upgrading façade and renovating internal footprint (living quarters, restrooms, offices, patio). Additional 1000 sf added to interior building footprint. •Design Approved: September 2025 •Construction Start: July 2026 •Construction Timeline: Approx 12-14 months Fire Station 71 Demolish and Rebuild - $19.5M Scope:Demo current one-story FS 71 structure. Re-build a two-story 8,970 sf building. •Design Approved:September 2025 •Construction Start: July 2026 •Construction Timeline: Approx 14-16 months *During construction,Fire Teams at Stations 33 and 71 will be moved to Temporary Housing in May/June 2026 (in coordination with Chief Beverlin).217 77 Major Initiatives Aquatic Facility •Aquatic Center Improvements Design Study (to be completed FY24/25) •Equipment Room Renovation (Full facility closure Nov/Dec 2025) •Concrete Replacement (Nov/Dec 2025) •Install Roof Access Ladder •Fence Improvements Cost Containment Measures Aquatic Facility •Implement Year-2 Fee Increase – July 1, 2025 •Energy Savings – updated pump room including energy efficient heaters and pumps •Updated Management and Operations agreement with YMCA at lower annual cost •Aquatics Consultant to make operational and programmatic recommendations, assess customer satisfaction Aquatic FacilityOperated by: YMCA of the Desert 218 Aquatic Facility 78 Significant Changes and one-time budget requests: •Maintenance – ICPI and Material Costs Increase - $100,000 •Utility Rates Increase - $25,000 219 79 Strategy to Improve Recovery Rate •Business Model •Increase events and programming during low attendance •Targeted marketing and social media campaigns •Incorporate passive income: cabanas, F&B options •Investigate opportunities for capital improvements •Aquatics Consultant •Advise on industry trends and national standards •Community input and customer satisfaction •Fee Increase •Stabilizes City Subsidy to offset increasing costs 220 Day 2 - Objectives and Key Budget Dates Agenda for Thursday May 22, 2025 •Follow Up Items from May 8, 2025 •Five-Year CIP Plan Capital Projects On-Going Maintenance and Programs •Affordable Housing Discussion •Budget Recap •Closing Remarks •Questions Upcoming Key Budget Dates: June 15, 2025 Public Hearing Notice Published June 27, 2025 @ 4:00 PM Public Hearing on Proposed Budget and CIP July 1, 2025 – June 30, 2026 Implement Financial Plan and Capital Improvement Program for FY 2025-26 80221 Five-Year CIP by Funding Source 81 - 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 70,000,000 80,000,000 90,000,000 100,000,000 2024-25Est. Carryover 2025-26Year 1 2026-27Year 2 2027-28Year 3 2028-29Year 4 2029-30Year 5 Special Revenue Funds Capital Project Funds Debt Service Funds Internal Service Funds Enterprise Funds Funding Sources 2024-25 Est. Carryover 2025-26 Year 1 2026-27 Year 2 2027-28 Year 3 2028-29 Year 4 2029-30 Year 5 Total Special Revenue Funds 26,075,342 32,091,576 23,214,135 18,684,135 13,784,135 14,125,000 127,974,323 Capital Project Funds 21,734,622 39,522,462 67,406,158 40,524,673 3,024,673 2,724,673 174,937,260 Debt Service Funds 1,585,336 - 324,833 - - - 1,910,169 Internal Service Funds 1,418,762 1,297,787 1,510,072 840,183 - - 5,066,804 Enterprise Funds 905,250 1,070,991 974,142 421,397 262,458 256,863 3,891,101 Total 51,719,311 73,982,816 93,429,340 60,470,388 17,071,266 17,106,536 313,779,657 222 FY 2025-26 Capital Projects Priority List Project Name Funding Source(s) FY 2024-25 Est. Carryover FY 2025-26 Year 1 FY 2026-27 Year 2 FY 2027-28 Year 3 FY 2028-29 Year 4 FY 2029-30 Year 5 Est. Completion Date New Library Facility Capital Reserve, Capital Bond, Measure G 3,189,440 26,000,000 ----Q4 2027 North Sphere Community Park - Future Improvements Parks/Rec, Capital Bond, Measure G 135,124 500,000 15,500,000 ---Q4 2027 North Sphere Fire Station 102 Fire, Fire Facility, Measure G 1,956,314 4,500,000 ----Q2 2026 Fire Station 33 (Remodel)Fire, Capital Bond, Measure G -1,200,000 8,145,000 ---Q3 2027 Fire Station 71 (Rebuild)Fire, Capital Bond, Measure G -1,200,000 15,475,000 ---Q3 2027 Street Resurfacing Program* (El Paseo, Annual Slurry, etc.)Gas Tax, SB1 Gas Tax, Measure A 2,335,336 10,840,000 5,090,000 5,090,000 5,090,000 5,090,000 Q2 2026 Walk and Roll PD Measure A 3,857,000 2,500,000 3,000,000 ---Q1 2026 Haystack Channel Rehabilitation Drainage Facility, Capital Drainage 3,507,968 500,000 ----Q1 2026 TOTAL 14,981,182 47,240,000 47,210,000 5,090,000 5,090,000 5,090,000 82 *Street Resurfacing Program: •Measure A and Gas Tax Funds programmed in FY 2024-25 have several projects currently out to bid. If any related contracts are approved prior to fiscal year end, the FY 2025- 26 request for those programs may be reduced by approximately $4.35M. 223 FY 2025-26 Capital Projects Priority List 83 FY 2025-26 Capital Projects Priority List 83 Study/Design Q3 2023- Q1 2026 Construction Q1 2026- Q4 2027 New Library Facility The City Library plans to vacate COD’s building and relocate to a new 25,900 sf facility constructed adjacent Civic Center Park, on the soon-to-be demolished Parkview Office Building site. North Palm Desert Community Park New community park shaped by extensive feedback from residents. It will feature a variety of amenities, including sports facilities, a community garden, and event spaces, providing a vibrant area for recreation and social activities. North Sphere Fire Station 102 Construct new fire station to serve the growing north end of Palm Desert. Study/Design Q3 2022- Q3 2026 Construction Q3 2026- Q4 2027 Study/Design Q1 2023- Q2 2025 Construction Q2 2025- Q2 2026 Study/Design Q1 2025- Q2 2025 Construction Q3 2025- Q2 2026 Street Resurfacing Program Program includes major street improvements such as El Paseo, Cook, Monterey, and Hwy 74. This program includes the annual slurry seal treatment at various locations citywide. 224 FY 2025-26 Capital Projects Priority List 84 FY 2025-26 Capital Projects Priority List 84 Study/Design Q2 2024- Q4 2025 Construction Q2 2026- Q3 2027 Fire Station 33 (Remodel) Upgrading façade and renovating living quarters, restrooms, offices, and patio, with the building footprint increasing by approx. 1,000 sf. Fire Station 71 (Rebuild) Demolish existing single-story facility and construct new 8,970 sf two-story facility. Walk and Roll PD Engineering, design and construction of bikeway and pedestrian improvements to fill gaps in connectivity citywide. Study/Design Q2 2024- Q4 2025 Construction Q2 2026- Q3 2027 Study/Design Q3 2024- Q2 2025 Construction Q3 2025- Q1 2026 Study/Design Q1 2023- Q3 2025 Construction Q3 2025- Q1 2026 Haystack Channel Rehabilitation Restore the Haystack Channel to its original design intent. This project includes environmental permits, design, hydrology, landscape, utilities, and interagency coordination (CVWD, Corp of Engineers, Water Quality Control Board, DFW, etc.). 225 FY 2025-26 Public Works Priority List Project Name FY 2024-25 Est. Carryover FY 2025-26 Year 1 FY 2026-27 Year 2 FY 2027-28 Year 3 FY 2028-29 Year 4 FY 2029-30 Year 5 Priority ADA Curb Ramp Modifications & Sidewalk Replacements -725,000 500,000 500,000 500,000 500,000 Annual Citywide Street and Bike Lane Striping Improvements -1,000,000 950,000 950,000 950,000 950,000 Annual Citywide Wayfinding and Monument Signs -3,025,000 ----Continued Charging Stations Improvements 367,644 -500,000 ---New Civic Center Park Improvements 1,625,379 -250,000 250,000 250,000 250,000 Deferred Median Landscape Rehabilitation -500,000 500,000 500,000 500,000 500,000 Deferred Palm Desert Aquatic Center 146,690 300,000 280,000 530,000 50,000 50,000 Deferred Traffic Management System Replacement 1,500,000 -1,000,000 ---Deferred Traffic Signal Modification & Hardware Upgrades -825,000 300,000 300,000 300,000 300,000 Deferred TOTAL 3,358,310 11,900,000 4,980,000 3,730,000 3,250,000 3,250,000 85226 FY 2025-26 Public Works Priority List 86 ADA Curb Ramp Modifications and Sidewalk Replacements Citywide ADA ramp modifications and sidewalk replacement. Five-year program through 06/30/2029 Citywide Street and Bike Lane Striping Improvements Includes all public locations that would require new striping or re-striping, including roadways and parking lots. Three-year program through 06/30/26. Citywide Wayfinding and Monument Signs Design a citywide Wayfinding Master Plan Design three new entry monument signs: Washington and Fred Waring Monterey and Dinah Shore Cook and Dinah Shore / Interstate 10 Palm Desert Aquatic Center The Palm Desert Aquatic Center Improvements consists of multiple projects to continuously improve the City’s aquatic center. Project of note is the pump room renovation which requires a full facility closure Nov/Dec 2025 and will require an appropriation at construction award. Study/Design Q2 2024- Q3 2024 Construction Q3 2024- Q2 2029 Study/Design Q1 2024- Q2 2024 Construction Q2 2024- Q2 2026 Study/Design Q1 2024- Q4 2024 Construction Q3 2025- Q2 2026 Study/Design Q1 2025- Q2 2025 Construction Q4 2025 227 FY 2025-26 Public Works Priority List 87 Charging Stations Improvements Install charging stations for City Fleet at Corp Yard and City Hall. Recommended practices for public charging stations. Civic Center Park Improvements Renovate playground area, install new concrete, park furnishings, shade, and play structures. Median Landscape Rehabilitation Develop a Landscape Master Plan to rehabilitate all medians in the City over a 5-year term. Traffic Infrastructure Improvements Traffic Management System Replacement Traffic Signal Modification & Hardware Upgrades Study/Design Q3 2024- Q1 2025 Construction Q1 2026- Q4 2027 Study/Design Q1 2025- Q2 2025 Construction Q3 2025 Study/Design Q1 2025- Q2 2025 Construction Q3 2025- Q3 2030 Study/Design Q1 2025- Q3 2026 Construction Q3 2026- Q3 2027228 Affordable Housing Discussion 88229 Housing Authority – Rental Properties 89230 The Problem and Potential Solutions 90 •Maintain Ownership of all 15 Complexes •Work with Western Center to Remove RDA Req’s •Partner with Riverside HA to increase Section 8 vouchers to residents •Apply for Grant Opportunities •Issue long-term debt supported/relying on positive NOI Maintain Portfolio •Long-Term Capital Costs are not manageable with current NOI and no other dedicated revenue source •Housing Authority Reserves will be depleted in the next few years •City may subsidize costs with General Fund monies Provide City Subsidy •10 of the 15 complexes are self sustaining, with 5 being carried by their positive NOI •Western Center would have to remove RDA Req’s for there to be interest •Our Housing Administrator is working with staff to identify inefficiencies and opportunities for streamlining. They also have experience developing disposition plans for other cities. Sell to Developer The Housing Authority property operations collectively provide positive Net Operating Income (NOI) of approximately $1-1.2M annually. As the only revenue source, the positive NOI currently covers the staffing costs for the Housing Division. The balance of NOI does not provide sufficient funding to support Capital Improvement Needs to maintain the properties long-term. Pre-Dissolution, Capital Improvements were part of the CIP Program covered by Housing Set-Aside Funds provided through the Redevelopment Agency (Approx $20-25M annually). This has been discussed post dissolution, however given the number of deferred items that need to be addressed – and the finite Reserve Funds, it is essential that we actively work toward a sustainable and proactive solution.231 What is the “Western Center”? 91 The Lawsuit •In 1995 the City (along with many other cities) was sued by the Western Center on Law and Poverty for not meeting its RHNA numbers. •The Western Center was successful and won a stipulated judgment that requires the City to use 100% of its Set Aside Funds to provide affordable housing to meet RHNA at levels that are more restrictive than the State or Federal Requirements. What are the Levels? •HCD and HUD Requirements for affordable rents are set at 50%, 60% and 80% of the Area Median Income (AMI). •The City must make our units available at income levels that range from 20% to 100%, in increments of 5%. •Lower income levels also must also have max rent calculated at a lower percentage of their monthly income -so instead of 30%, it is only 25%. •The Dissolution of RDA’s removed access to RDA Housing Set Aside Funds and the Department of Finance (DOF) does not recognize the Stipulated Judgment as an enforceable obligation of the SARDA. Why does this matter? •The HCD and HUD rates allow rent to be charged at the 3 income levels to be considered affordable. A resident at 20% of AMI would pay the 50% income level calculated rent. •The City is required to calculate rent at each 5% interval. A PD resident at 20% AMI would pay the 20% income level calculated rent. •The Stip has been denied by the DOF, staff and legal have engaged the Western Center to discuss the issue of long-term sustainability and have requested they adjust the restriction so that it aligns with HCD and HUD requirements. •Staff estimates this change could yield approximately $2M annually in additional NOI. This would also make the sale of the properties to an affordable housing developer a viable solution if that is the direction from Council. 232 Affordable Rent Calculation Comparison (Ex)92 Riverside County AMI for a family of 4 is $97,500 per year. A family of 4 with annual income of $58,000 qualifies at 59% AMI 2024 PD - 3 Bedroom Rent 2024 HCD - 3 Bedroom Rent Rent at 60% AMI = $58,500 Rent at 80% AMI = $82,000 $1,219 $2,050 Revenue Loss of $831/Month 233 Housing Authority Cash Snapshot – Owned Rental Unit Improvement Funds 93 An on-going CIP Funding Plan will need to be determined as NOI is not sufficient to cover anticipated needs. Housing Authority Financial Forecast FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Est. Rental Income 9,663,031$ 10,376,926$ 10,688,234$ 11,008,881$ 11,339,147$ 11,679,322$ Interest Income 500,000$ 400,000$ 200,000$ Est. Apt Comp Ops (inc replacement)8,397,825$ 9,877,079$ 10,370,933$ 10,889,480$ 11,433,954$ 12,005,651$ Revenue over (under) expenditures 1,765,206$ 899,847$ 517,301$ 119,401$ (94,806)$ (326,330)$ Annual Administrative Costs 1,303,950 1,104,173 1,137,298 1,171,417 1,206,560 1,242,756 Est. Fund Balance 17,558,974$ 12,897,948$ 10,252,951$ 5,800,935$ 1,079,569$ (3,839,517)$ Anticipated CIP (from Reserve) Candlewood Parking Lot/Fire Suppression 530,000 Carlos Ortega Villas Parking Lot ADA 300,000 Las Serenas Parking Lot Imps 300,000 Neighbors Gardens Fire Suppression 200,000 One Quail Tennis Courts 80,000 Sagecrest Sr Elevator 20,000 Santa Rosa Electrical 125,000 Taos Palms Parking Lot 420,000 5-Year CIP HA Plan (All Properties)1,800,000 50,000 3,400,000 3,420,000 3,350,000 4,100,000 Est. Fund Balance 13,102,274 10,872,948 6,852,951 2,380,935 (2,270,431) (7,939,517) 234 Housing Asset Fund Cash Snapshot – Developer/Homeowner Unit Funding 94 **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 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 SFH Sales/Loan Payoff's plus Interest 1,046,870$ 746,870$ 1,046,870$ 778,276$ 501,624$ 216,673$ Developer Loan Interest Payments*214,138$ 306,688$ 376,688$ 446,688$ 446,688$ 446,688$ Estimated Admin Expenditures (118,580)$ (137,900)$ (142,037)$ (146,298)$ (150,687)$ (155,208)$ Revenue over (under) expenditures 1,379,588$ 1,191,458$ 1,565,595$ 1,371,262$ 1,099,000$ 818,569$ 37,890,813 Annual Loan Program Costs (ARR/HBA/HIP)675,000 650,000 669,500 689,585 710,273 731,581 Est. Fund Balance 34,749,036$ 32,290,494$ 21,131,590$ 17,313,267$ 17,701,994$ 8,518,551$ Anticipated Loans (from Fund Balance) Palm Communities (6,755,000) Sagecrest II Development Agreement (5,000,000) PPMHP Lot Development Agreement (300,000) ARC Village Development Agreement (3,000,000) 170AC Development Agreement (7,000,000) Dinah Shore/Miriam Way Agreement (200 units)(2,000,000) Desert Willow Lot E Dev Agreement (2,500,000) Affordable Housing Development (2,270,431) (7,939,517) Est. Fund Balance 31,749,036 20,235,494 16,631,590 17,313,267 8,431,563 579,033 *Includes Hovley Gardens Note - Interest Payment for $5.14M Loan 235 Housing Authority Programs Available to Residents 95 Homebuyer Assistance Acquisition, Rehabilitation & Resale Home Improvement Program Developer Subsidies $250,000 $350,000 $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 Low 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 Mit Re-Use of Loan Payments HAF, BEGIN, Hsg Mitg Re-Use of Loan Payments HAF Re-Use of Loan Payments Housing Asset Fund Dissolution Requirements *There is no on-going dedicated revenue source for any of these programs following the dissolution of RDA’s236 Next Steps 96 Staff and Legal Counsel continue to work with Western Center •If successful, an amendment will be brought forward for approval with a plan to increase rents through attrition. •If unsuccessful, staff will come back to Council initially in a Study Session to get into the details and results of outreach and seeking direction to seek further legal action to enforce the DOF’s position that the stip is no longer enforceable. Staff has engaged the approved Housing Consultant to identify any inefficiencies and provide recommendations for alternative solutions. If approved, work with Consultant to devise a plan to request proposals from developers to sell complexes identified as making the most sense from an operations perspective. Work closely with Grants Consultant to discover opportunities for other sources of revenue to support staff and/or other programs currently offered. 237 Budget Recap •Staff has Proposed a Balanced Operating Budget for FY 2025-26 with a Projected Surplus of $312,790. The proposal includes budgets totaling $24M for items in the Measure G Five-Year Plan. The proposal also considers the 2025 City Council Goals and Priorities. •Special Fund Budgets for the Aquatic Facility, the Library, Fire Services, and the Entrepreneurial Resource Center anticipate transfers from the General Fund to support projected operational costs. •FY 2025-26 Public Safety costs account for the largest increase in General Fund Expenditures ($8.84M Combined) compared to prior year budget. •The Five-Year Capital Improvement Plan includes over $120M in projects anticipated to be in some phase of final design/construction in FY 2025-26 including the new Fire Station 102, Station 33 Remodel, Station 71 Rebuild, the New Library, the new Dave Erwin Community Park, and Storm Drain Improvements. Much of the costs are covered by former RDA bond proceeds with small injections from the General Fund and expected Measure G revenue. •Cash Flow projections indicate that the General Fund Reserve Balance may be necessary to complete some of the anticipated projects that are slated in future years potentially reducing the General Fund balance to 58% of the Required Reserve (as currently defined in policy) by FY 2029-30, if other funding sources are not identified. •Housing Authority complex operations and staff are currently supported by positive NOI generated from rent revenue. Apartment Complex capital expenditures however have a finite number of reserves and will need additional resources in the next few years. •Staff looks forward to a busy and successful year and has compiled a comprehensive budget intended to achieve the current and future goals of the City Council and the Community.97238 Closing Remarks and/or Requests 98239