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HomeMy WebLinkAboutAgreed-Upon Procedures AUDITSUCCESSOR AGENCY TO THE PALM DESERT REDEVELOPMENT AGENCY STAFF REPORT .� I ,� � REQUEST: RECEIVE AND FILE THE AGREED UPON PROCEDURES AUDIT COMPLETED BY THE COUNTY OF RIVERSIDE IN ACCORDANCE WITH HEALTH AND SAFETY CODE SECTION 34182(a)(1) SUBMITTED BY: Janet M. Moore, Director of Housing DATE: CONTENTS September 27, 2012 1. Agreed Upon Procedures Audit Results by Brown Armstrong Accountancy Corporation 2. Draft Staff Report for 10-1-12 Oversight Board Meeting Recommendation That the Successor Agency Board receive and file the County's agreed upon procedures audit report pursuant to Health and Safety Code Section 34182(a)(1). Discussion Pursuant to AB 1X 26 and AB 1484, the County Auditor Controller's office is required to conduct an agreed-upon procedures audit of each redevelopment agency. The purpose of the audit is to establish the former redevelopment agency's assets and liabilities. Brown Armstrong Accountancy Corporation was retained by the County Auditor Controller to conduct this audit. Their draft report and findings are attached. The County Auditor Controller is required to file this report with the State Controller by October 1St. Because this audit was conducted for the County, staff will forward any questions related to the report to the County for response. Staff recommends that you receive and file the report. S itted by: , ��� - ���� anet�ll. Moore, Director of Housing JMM:pI � M. Wohlmuth, Executive Director � , % �',r ���1.�' /�,�'' �� �'.r�` ;�- Paul S. Gibson, Director of Finance ��� � 1 � r� a �i � �;`�' �A-�3.L1�. a�_ - a�- a a... � a _ ���'�x,.� � ar �� 4rigi.nal an file witla �i� �lerk's Of�ce � C�� � � G:�I-IOUSING�PATTY LEONUMM\STAFF REPORIISR- COUNTY AUP AUDIT REC AND FILE SARDA.DOC DRAFT INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES Riverside County Auditor-Controller / Oversight Board of the Successor Agency City of Palm Desert Palm Desert, California 92260 We have performed the minimum required agreed-upon procedures (AUP) enumerated in Attachment A, which were agreed to by the California State Controller's Office, Department of Finance, and Riverside County Auditor-Controller, solely to assist you in ensuring that the dissolved redevelopment agency is complying with its statutory requirements with respect to ABX1 26. Management of the successor agency and Riverside County are responsible for the accounting records pertaining to statutory compliance pursuant to Health and Safety Code Section 34182(a)(1). This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of those parties specified in the report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. The scope of this engagement was limited to performing the minimum required agreed-upon procedures as set forth in Attachment A. The results of the procedures performed are listed under each related testing step in Attachment A. We were not engaged to and did not conduct an audit, the objective of which would be the expression of an opinion as to the appropriateness of the results summarized in Attachment A. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for the information and use of the Riverside County Auditor-Controller, the successor agency, and applicable State agencies, and is not intended to be, and should not be, used by anyone other than these specified parties. This restriction is not intended to limit distribution of this report, which is a matter of public record. BROWN ARMSTRONG ACCOUNTANCY CORPORATION Bakersfield, California , 2012 . � 1 Attachment A—Agreed-Upon Procedures Engagement Pursuant to ABX1 26, Community Redevelopment Dissolution Purpose: To establish each redevelopment agency's assets and liabilities, to document and determine each redevelopment agency's pass-through payment obligations to other taxing agencies, and to document and determine both the amount and the terms of any indebtedness incurred by the redevelopment agency and certify the initial recognized obligation payment schedule. (Health and Safety Code Section 34182(a)(2)] In conformity with attestation standards, the language in each separate report for each agency will need to be specific as to the type of documents that were examined in performing the procedure. A. RDA Dissolution and Restrictions ❑ For each redevelopment agency dissolved, perform the following: 1. Obtain a copy of the enforceable obligation payment schedule (EOPS) for the period of August 1, 2011, through December 31, 2011. Trace the redevelopment project name or area (whichever appties) associated with the obligations, the payee, a description of the nature of the work/service agreed to, and the amount of payments made by month through December 31, 2011, and compare it to the legal document(s) that forms the basis for the obligations. Since amounts could be estimated, determine that they are stated as such and that legal documentation supports those estimates. Results: We noted the following exception: A) Estimated amounts existed on the EOPS; however, they were not stated as such on the EOPS form. 2. Obtain a copy of all amended EOPS filed during the period of January 1, 2012, through June 30, 2012. Trace the redevelopment project name or area (whichever applies) associated with the obligations, the payee, a description of the nature of the work/service agreed to, and the amount of payments to be made by month through June 30, 2012, and compare it to the legal documents that forms the basis for the obligations. Again, since amounts could be estimated, determine that they are stated as such and that legal documentation supports those estimates. Results: We noted the following exception: A) Estimated amounts existed on the EOPS; however, they were not stated as such on the EOPS form. 3. Identify any obligations listed on the EOPS that were entered into after June 29, 2011, by inspecting the date of incurrence specified on Form A of the Statement of Indebtedness filed with the Riverside County Auditor-Controller, which was filed on or before October 1, 2011. Results: We found no exceptions as a result of the procedures performed. DRAFT 4. Inquire and specifically state in the report the manner in which the agency did or did not execute a transfer of the Low and Moderate Income Housing Fund to the redevelopment successor agency by February 1, 2012. Procedures to accomplish this might include changing the name of the accounting fund and related bank accounts that are holding these assets for the successor agency. If the successor agency is a party other than the agency that created the redevelopment agency, an examination of bank statements and changing of account titles and fund names evidencing such transfer will be sufficient. Results: We noted that the agency did not transfer the Low and Moderate Income Housing Fund to the redevelopment successor agency or housing successor agency by February 1, 2012. However, the Low and Moderate Income Housing Fund balance was sequestered within the fund on January 31, 2012, and immediately transferred upon determination/approval by the City Council/Successor Agency Board on February 9, 2012. 5. Inquire and specifically state in the report how housing activities (assets and functions, rights, powers, duties, and obligations) were transferred and the manner in which this agency did or did not execute a transfer. Procedures to accomplish this might include changing the name of the accounting fund and related bank accounts that are holding these assets for the other agency. An examination of bank statements and changing of account titles and fund names evidencing such transfers will be su�cient. If the housing successor is a party other than the agency that created the redevelopment agency, an examination of bank statements and re-recording of titles evidencing such transfer will be sufficient. Results: We noted that on February 9, 2012, per Resolution No. 2012-07, the City of Palm Desert (City) elected not to retain the responsibility for performing housing assets and functions and all of the responsibility for performing housing functions previously performed by the agency as set forth in California Health and Safety Code Section 34176(a). The City elected to transfer that responsibility to the Palm Desert Housing Authority. The procedures to accomplish this included changing the account titles from the RDA Low and Moderate Income Housing Fund to the Palm Desert Housing Authority. We examined the change of account titles and fund names that support such transfers. B. SuccessorAgency 1. Inspect evidence that a successor agency (A) has been established by February 1, 2012; and (B) the successor agency oversight board has been appointed, with names of the successor agency oversight board members, which must be submitted to the Department of Finance by May 1, 2012. Results: We found no exceptions as a result of the procedures performed. Inquire regarding the procedures accomplished and specifically state in the report the manner in which this agency did or did not execute a transfer of operations to the successor agency, which was due by February 1, 2012. Procedures to accomplish this might include changing the name of the accounting fund and related bank accounts that are holding these assets for the successor agency. If the successor agency is a party other than the agency that created the redevelopment agency, an examination of bank statements and changing of account titles and fund names evidencing such transfers will be sufficient. Results: We noted that the procedures to accomplish the execution of transfer of operations to the successor agency included changing the name and number of the accounting funds and were completed by February 1, 2012. We reviewed the general ledger that indicated the execution of the transfer of assets and liabilities from the RDA Low and Moderate Income Housing Fund to the Successor Agency — the City. We examined the change of account titles and fund names that support such transfers. DRAFT 3. Ascertain that the successor agency has established the Redevelopment Obligation Retirement Fund(s) in its accounting system. Results: We found no exceptions as a result of the procedures performed. 4. Inspect the EOPS and ROPS and identify the payments that were due to be paid through the date of the AUP report. Select a sample (based on a dollar amount and/or percentage amount as determined by the Riverside County Auditor-Controller) and compare the payments that were due to be paid through the date of the AUP report to a copy of the cancelled check or other documentation supporting the payment. Results: We found no exceptions as a result of the procedures performed. Obtain listings that support the asset figures (cash, investments, accounts receivable, notes, receivables, fixed assets, etc.) in the audited fi�ancial statements as of June 30, 2010, June 30, 2011, and as of January 31, 2012, as determined by the successor agency and include as an attachment to the AUP report. Results: We found no exceptions as a result of the procedures performed. Please see Attachments B-1 through B-3 for listings that support the asset figures as of June 30, 2010, June 30, 2011, and as of January 31, 2012. C. Recognized Obligation Payment Schedule (Draft ROPS) � Obtain a copy of the initial draft of the ROPS from the successor agency. 1. Inspect evidence that the initial draft of the ROPS was prepared by March 1, 2012. Results: We found no exceptions as a result of the procedures performed. 2. Note in the minutes of the Oversight Board that the draft ROPS has been approved by the Oversight Board. If the Oversight Board has not yet approved the draft ROPS as of the date of the AUP, this should be mentioned in the AUP report. Results: We found no exceptions as a result of the procedures performed. 3. Inspect evidence that a copy of the draft ROPS was submitted to the Riverside County Auditor- Controller, State Controller, and Department of Finance. Results: We found no exceptions as a result of the procedures performed. 4. Inspect evidence that the draft ROPS includes monthly scheduled payments for each enforceable obligation for the current six-month reporting time period. Results: We found no exceptions as a result of the procedures performed. DRAFT 5. Select a sample based on dollar amount and/or percentage amount as determined by the Riverside Counry Auditor-Controller and trace enforceable obligations listed on the draft ROPS to the legal document that forms the basis for the obligation. Results: We found no exceptions as a result of the procedures pertormed. Trace the obligations enumerated on the draft ROPS to the obligations enumerated on the EOPS (including amendments) and note any material differences as agreed to by the Riverside County Auditor-Controller. Results: We noted no obligations with material difference between ROPS and amended EOPS. D. Recognized Obligation Payment Schedule (Final ROPS) ❑ Obtain a copy of the final ROPS (January 1, 2012, through June 30, 2012) from the successor agency. 1. Inspect evidence that the final ROPS was submitted to the Riverside County Auditor-Controller, the State Controller, and Department of Finance by April 15, 2012, and is posted on the website of the City/County as successor agency (Health and Safety Code Section 34177(2)(C)). Results: We found no exceptions as a result of the procedures performed. 2. Inspect the final ROPS and identify the payments that were due to be paid through the date of the Agreed-Upon Procedures report. For payments on the ROPS that were identified as being due through the date of the Agreed-Upon Procedures report, inspect evidence of payment and determine that amounts agree to the purpose of the obligation as amounts could be estimated. Results: We found no exceptions as a result of the procedures performed. 3. Select a sample based on a dollar amount and/or percentage amount as determined by the Riverside County Auditor-Controller and trace enforceable obligations listed on the final ROPS to the legal agreements or documents that forms the basis for the obligation. Results: We found no exceptions as a result of the procedures pertormed. E. OtherProcedures ❑ Obtain a list of pass-through obligations and payment schedules. 1. Obtain a list of pass-through obligations and payments made from the redevelopment agency from July 1, 2011, through January 31, 2012, inspect evidence of payment, and note any differences from the list of pass-through obligations and payments made. Results: We found no exceptions as a result of the procedures performed. � Issue Agreed-Upon Procedures Report and distribute to the California State Controller by July 15, 2012. Result: AB 1484 has extended the due date for the agreed-upon procedures report to October 1, 2012. We will submit the report to the California State Controller on or before October 1, 2012. PRL'PARE� 06/26/2012, 8:15:96 PROGRAM: GD1257U CI'CY OF PALM DESERT '?UND FUND NAME 110 21G 211 213 219 220 zza 229 230 232 232 233 239 235 236 237 238 239 240 291 271 272 273 ?75 ?76 277 27E 279 280 261 282 283 zea 295 286 2d7 268 269 299 3D1 3D3 3D9 30E 307 306 3G5 311 312 3k9 315 3S1 GENERAL FUND TRAFFIC SAFETY GAS TAX(2106,2107,2107.Sj MEASURE R HQUSING MITIGATION FEE COFIMUNITY DEVELOPMENT CHZLD CARE PROGRAM PUBLIC SFTY POLICE GP.NNmS PROP A FIRE TAX NEW CONSTRUCTLON TA� DRAINAGE FACILSTY PARK 6 REC FACILITIES TRAFF2C SIGPIALS FIRE FACSLZTIES RESTRTION F.ECYCLING FUNp ENERGY INDEPENDENCE LOAP7 AIR QUALITY MGNT-A62766 CiTY-WIDE BUSINESS PROMO AIPP MAINTENANCE FUND GOLF COURSE MAINTENANCE EL PASEO ASSESSM �LSTRICT ZGNE p4 -PARKVIEW ESTATES 20NEi5 COOK 6 CNTRY CLUE ZONE #6 HOVLEY LAP7E �ISFR ZONE N2 CANYON COVE/HA�ST 20NE N1 PftS.PLA2A/pARKING ZONE Y3-VINEYARDS BISTRIC ZpNE �7 -WARING COUAT DIS ZONE X8 PALM GATE DISTRIC ZONE N9 THE GROV£ DIST 20NER16 Pres. Pia�a ZSF ZoneRl]-Poitola Place SUNDFNCE ZONE 16SD ZONE #I4-KSB at P.D. 20FJEN15-CREST LRP3DSCAPING ZONE 16 SHEPHEAD LAIiE .1iESSANDRO ALLEY BID SECTION 29 BENEFIT AD PDCC/CMMTY SRVC AREA Ij26 DS hSSBSSM DIST .qft3-1 DS NSSESSM DIST #89-1 EEF DS ASSESM DIST 3187-1 liS A�92-1 SIERRA NOVA DS AEi94-lA BIGHORb1 DS AD94-2 SUNTERRACE/VRNR DS AD99-3 MERANcI DS AD98-1 CANYONS BIGHORN DS SIL'✓ER SPUR RAfiCH HIGHLANUS UNDERGROJNDI4G ASSESSMENT 29 -20G9-2 DSP CFD91-1 INOlAN RIpGE PAGE 3 4 5 b 7 8 9 10 17 12 13 1�1 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 90 4l 42 43 94 45 46 97 98 49 50 51 52 53 Attachment B1 TRIAL BALANCE FOR FISCAL YEAR 2D10 AS OF 00002010 INDEX TO FUND BAlANCES DRAFT PAGE 1 ACCOUNTING PERTOD 15/2030 DRAFT PR.PARED 06l28/2012, 8:15:46 2010 TRIAL BALANCE PAGE 55 PRc?GRAM: GM?57U AS OF OOG0201G ACCOUNTING PERIOD 15/2030 CITY OF PALM DESERT � __.'_"'__"_'__""""_"'_""""`_______'_"'_"____"'___"'____"___'______"""_"____"'__'_"_"'_"'____"""_"_____"' FUND 390 DS PD FZ[SANCNG AUTHOR RDA ACCOUNT DEBIT CREDIT ACCOUNT DESCRIPTION SALANCE BALANCE __"_""'__"'____'_"'_"'___"'____"____"_"""""'_____'____'____""'__'_"_""_""_"_""'___'_"""____""___ 102 21 00 CASH WITH FISCAL AGENT / BA P#1 532.6M 2007 302 22 00 CASR WITH.PISCAL 'r.GENT /$86.155 SERIES 2007 102 95 DO CASH WITH FISCAL AGENT / PDHA '98 598.76M SETASIDE 10? 98 00 CASH WSTH FZ$CAL AG£NT / PJN9 -TAB 11.02 Bond 10? A9 00 CASH WITH FISCAL AGENT / PJM4 - TAB 15.695 BOND 102 66 CO CASfi WITH FSSCAL AC,ENT / PJA1 TARR $22.07M SA02 1V2 07 00 CASH WITH FISCAL AGENT / PJA2 TARR $17.370 BOP]D 102 68 00 CASH WITH FISCAL AGENT / PDHA `U2 $12.IM TARB HSA 102 69 00 CASH WITH FISCAL AGENT / PJq2 TARR $15.795 20Q3 302 71 OU CASH WITH eISCAL AGENT / PJ�E1 $15M SERIES�2003 1C2 72 00 CASH WITH FISCAL AGENT / PJ83 $9,7q5M SERIES 20U3 102 79 00 CASH WITH FISCAL AGENT / PJql $29.995M SERIES 2004 10_ 76 00 CASH N`ITH FLSCAL AGEIrT / PJ%1 2006TA $62.3M 102 77 00 CASH WITH FISCAL AGENT / PA112 2006TA $67.6M 102 76 GO C.�SH WFTH FISCAL AGENT / PAN3 2006TA $15.USM 162 7y 00 CASH WITH FF5CAL AGENT / PRp9 2006TA $19.2qM 309 O1 00 FAiR VALUE A�JFJSTMENTS / CASH IiITH TRUSTEE 116 U2 00 INTEREST RECEIVABLE / INT REC - TRUSTSE A/C 253 26 00 FUND BAL/RE - UNRESERVED / ED BL/RET ER-UNRESR/DESGN 253 2F 00 FUND BAL/RE - UHRES�RVED / REVENUES 253 22�00 FUND BAL/P.E - UNRESERVED / EXPENDITURE5/EHPENSES 255 GG 00 FUND BAL/R.E./EQUITY ACS / ADJUSTMENT FOR FAIR VALUE FUND TOTALS FUN� IS 7N RALAHCE 8.19 9.52 .16 .53 .80 6,273,553.02 .89 .60 1.05 1.17 .98 3.53 9.08 9, 58"7, 099.34 � 276,098.20 .83 2,795.67 19,569.74 34,952,752.41 20,688.26 -'----------- 50,627,878.99 77,258,140.29 33,365,738.7G "_'_"'__ 50,627,678.99 DRAFT PREPARED 06/28/2012, 8:15:96 2010 TRIAL BALRNCE PAGE BO PROGRAM: GM25�U AS OF 60002010 ACCOUNTING PEt7I0D 15/?O10 CI'."Y OF PRLM DESERT . _"""'__""'""""'_""_"""_""________"""'_______"_'_'_"'_'___""__.'_'___"""""___""'___"'___'_""_'___"""_ FUND 650 RDA PR6JECT AREA N1 ACCOUNT DEBIT CREDIT ACCOUNT DESCRSPTION BALRNCE BALANCE ""' _' _" _ _ _ """""_ _' _ ""_' _""""' _ _ "' _ _""' _ _""' _""_ _ _"""_ _ """"' _ "" _ _' _""' _' _"_"' _ "" _ _' _ " 101 UO 00 CASH / CASH 7G2 21 00 CASH WITH FISCAS AGENT / BA P#1 $32.6M 2G07 10= 7o p0 CASH WITH FISCAL AGENT / YJM1 2006TA $62.3M 103 02 U� TNVESTd1ENTS - ALL INVEST / INVESTM-LAIF 103 03 00 INVESTMENTS - ALL IP7VEST / INVESTMENTS - CAMP 163 Qo 00 INVESTMENTS - ALL INVEST / INVESTM-CUSTODIAN UNIONIB 103 95 00 INVESTMENTS - ALL INVEST / CONTRA-INVESTMENT A/C 709 00 OG CASH / FAIR VALUE e1DJUSTMENTS 109 O1 00 PAIF. VALUE AD3USTMENTS / CASH WITH TRUSTEE 115 OG 06 RECEIVABLES ( ACCOUNTS RECEIVABLE 115 99 OU ACCOUNTS RECEIIABLS / A/REC MISCELANE6U5 :16 00 OG RECEIVABLES / INTEREST RECEIVRBLE 116 02 GO INTEREST RECEIVABLE / INT REC - TRUSTEE A/C 116 O9 16 ACCF.UED INTEREST / PURCHASE ACCRD INT - CUST 193 G7 00 PREPASD EXPENSE / PAEPAI6 ACCTS PAYABLE '_02 60 00 PAYABLES / ACCOU47TS PAYABLE-NR � . 207 02 UG RCCOUNTS PAYABLE / 5ALES/USE TRX PAYABLE 216 00 GC {iAGES/TAXES/INS/DClPR PAY / WAGES/TAXES/INS/OC/PR PAY ?41 O1 00 RESERVED FOR ENCUMBRANCES / RESERVBO FOR ENCUl1BRANCES 241 02 GO RESERVED FOR ENCUMBRANCES / RES FOR CONTINUING APPROP 296 00 06 RESERVES / RES-PREPAID EXP/DEPOSITS 253 20 00 FUND BAL/RE - UNRESERVEU / FD BL/RET ER-UNRESR/DESGN 253 21 60 EUND BAL/RE - ONRESERVED / REVENUES 253 22 00 FUP1D BAL/RE - UNRESERVED / EXPENDITURES/EXPENSES 253 23 OD FUND BAL/RE - UNRESERVED / ENCUMBRANCES 255 00 00 FUND BALlR.E.lEQU17'Y ACS / ADJUSTMENT FOR FAIR VALUE 536,582.62 953,993.23 17,970,C37.19 99,769,629.93 5,079,195.16 95,226,483.52 150,065,308.13 129.57 36,613.13 1,993.80 92.996.47 338,482.22 29,252.95 13,932.29 26,813.38 519,972.06 73.77 99,512.55 991.129.27 14,558,014.00 26,613.38 9,877,830.93 1,257,656.61 6,967,023.76 991,129.27 1,716.75 DRAFT PREpARED�06/YB/2012, 8:15:96 .201� TRIRL BALANCE PAGE 61 PROGRAM: GM257U AS OF OOOC2GID . ACCOUNTING PERIOD 15/2010 CITY OF PALM DESERT """""___"__"'___"""___'__"'___�'_'__""_'_'____"___"__""""_'_"_'_"'_'___"""___"_'_'__"'____'_"""_'_________ FUMD 650 R�A PROJECT AREA 111 . ACCOUNT DEBIT CREDIT ACCOUNT DESCRIPTION BALANCE BALANCE "___"""___'_"""'___"'_"___'_"""_______""'_"____"""'_'__'__""'_"""""'__'___"""'____'___'_""'___'_'_"'_ "_'_______""' '_'__"_"______ FUND TOTALS 176,888,157.96 176,888,15�.96 FUP7D IS IN BALANCE PREPAkEO 06l28/2012, B:15:96 2010 TRIAL BALANCE PROGRAM: GM257U AS OF OOOC2010 CI.^.Y OF PALM DESERT __.."___""""""""""_ DRAFT PAGE B'l ACCOUNTING PERIOD 15/2010 """_""'___"__""_'__"_'_""_"_"'___""'_____""__'_______"___'__"""""'_'_'_"""___"' FUt�O 851 P.DA PROS AREA N2 ACCOUNT DEBIT CREDIT ACCOUNT DESCRIPTION BALRNCE BkLANCE '__""___"'__'_"___""___"_____""_'_"__'__"_""__"""___"""""_'__'_______"'_____"_____""'_""____"'__""'__' 102 77 �0 CASH WITH FISCAL AGENT / PAN2 2006TA $67.6M 116 0? 00 INTEREST P.ECEIVABL� / INT REC - TRUSTEE A/C 2Q2 00 00 PA'tABLES / AC[OUNTS PAYABLE-WR 206 00 GD PAYABLES / RETENTIONs' PAYABLE 207 02 00 ACCOUNTS PAYABLE / SAS,ES/USE TAX PAYABLE 291 O1 00 F.ESERVEG FCR ENCUM9RANCES / RESERVED FOR ENCUMBRANCES 241 0"< UO RESERVED FOR ENCUMBRANCES / RES FOR CONTINUIN6 APFROP 253 ?0 00 FUND BALlRE - UNRESERVED / FD BL/RET ER-UNRESR/DESGN 253 21 00 FUND BAL/[tE - UNRESERVE� / REVENUES 253 22 00 FOND BAL/RE - UNRESERVED / EXPENDITURES/ERPENSES 253 23 00 FUND BAL/RE - tINRES2RVED / ENCUMBRANCES 255 00 00 FOND BAL/R.E./EQUITY ACS / ADJUSTMENT FOR £AIR VALUE FUND TOTRLS FUND IS IN BAYANCE 46,965,009.56 1,694.01 649,036.62 4.861.87 53.89 1,685,151.31 20,25G,960.00 25,569,861,01 2,701,986.93 2,968,905.29 1,BB5,151.31 " " " " " _'_'_' 51,320,210.i2 3,258.49 "__""_'_""_ 51,320,21G.12 DRAFT PREPARED U6/28/2012, 8:15:46 2010 TRIRL BALANCE ' PAGE 63 PROGRAM: GM257U AS QF 00002010 ACCOUNTING PERIO� 15/2G10 CSTY OF PALM DESERT "' _ _ _"_""'_"""'___"_ _"""""""""""""""_"""___ __'_"""'____'__"_"_'__"____ _'""""""""____' __""' _ FOND 853 RDA PROJ AR@A 1�3 ACCOUNT DEBIT CREDIT ACCOUNT DESCRIPTFON BALANCE BALANCE ""'____"_'__'____"_"___"'_'_'____""_____""""_____"_""'_"""_""_'___""_'_""""_'_""""'__"""'_'__""'__' 101 00 00 CASH / CASH 302 72 00 CASH WITH FISCAL AGENT / PJA3 $4.795M SERIES 2063 102 78 00 CASH WITH FISCAL AGENT / PAj{3 2006TA $15.OSM 109 00 QO CASH / FAIR UALUE ADJUSTMENTS 109 O1 60 FRZR VRLOE RDJUSiMENTS / CASH WITH TRUSTEE 116 02 UO INTEREST RECEiVhBLE / INT AEC - TRUSTEE A/C 202 LO QO PAYABLES / ACCOUNTS PAYAeLE-WR 241 O1 00 RESERVED FOR ENCUTIBRANCES / RESERVED FOR ENCUMBRANCES 2A1 02 00 RESERVED FOR ELiCUMBRRp7CES / RES FOR CONTINUING APPROP 253 20 00 FUND BALlRE - ONRESERVED / FD BL/RET ER-UNRESR/DESGN 253 ?1 00 FUND BAL/RE - UNRESERVED / REVENUES 253 22 00 FUND BAL/RE - UNRESERVEO / EXP2NDITURES/EXPENSES 253 23 OU FUND BAL/RE - Ut7RESERVED / ENCUMBRANCES � 255 OJ QO FUND BAL/R.E./cQUIPY ACS 1 A�JUSTMENT FOR FR7R VALUE FUND TOTALS FUND IS IN 6ALANCE 2,808,917.62 3,035,257.23 15,367,338.98 368.59 29,876,08 21,�95.31 51,353.37 soo,000.00 10,839,182.00 10,313,696.85 246,972.69 190,178.30 soa,000.00 TQ.02 '_"""___"_" """'_____"__ 21,95I,663.72 21,951,663.72 PREPARED 06/28/2012, 8:15:96 2G10 TRIAL BALANCE PROGRAM: GM257U AS OF 0000201G CITY OF PALM DESERT DRAFT PAGe 84 ACCOUNTING PERIOD 15/2010 __"_'_"_"__"________'_'__"'____'_"'_'_"'_"_'____""_"_"'_"""'_'_'_"""""'____"_'___"______ FUPI� 859 F.�A FROJECT AREA #4 ACCOUNT DEBIT CREDIT _ACCOOtJT DESCRINTIOId BALANCE BALANCE '__""_"_'__'_'_"__""_""__""'_""'__"'_"'____""___"'_'_'_"""_"'__"__""_'_"""__'_""_'__"___""_'_ lGl 00 GO CASH / CASH 30? 99 OG CASH WITH FISCAL AGENT / PJN9 - RAB 15.695 BOND 102 79 GO CASH WITH FISCAL AGENT / PR#4 20�6TA $19.29M 109 00 00 CASH / FAIR `JALUE ADJUSTMENTS 11�4 O1 00 FAIR VALIFE ADdU9TMENTS / CASH WITH TAUSTEE llc U2 00 INTEREST RECEIVABLE / INT REC - TRUSTEE A/C 116 03 00 INTEREST RECEIV�BLE / INT REC - LOANS/NOTES REC 12b 03 00 NOTES RECEIVAfiLE / UCP. INFRASTRUCTURE 202 p0 00 PAYABLES / ACCOUAITS PAYABLE-WR 228 53 O1 TRUST - SECORITY DEPOSITS / TRUST - SECURITY DEPOSITS 291 O1 00 RESERVED FOR ENCUMSRAC7CE5 / RESERVED FOR ENCUMBRANCES 241 02.OD RESERVED FOR ENCUMBRANCES / R6S FOR CONTINUING APPROP 247 00 00 RESERVES 1 RES-t30NCURR NOTE/LOAN REC 253 20 00 FUN� BAL(RE - UhRESEAVED / FO BL/RET ER-UNRESR/DESGN 253 21 OD FUND BAL/P.E - UI3RESERVED / REVENUES 253 22 00 FUND BAL/RE - UtiRESERVED / EXPE[iDITURES/EXPENSES 253 23 UO FUND BAL/RE - UNRESERVED / ENCUMBRANCES FOND TOTALS FUND IS It3 BALANCE 1,727,689.35 5,395,112,52 16,6F.8,738.22 27,190.85 23,C65.39 61,333.33 1,600,OOU.UU 716,793.22 537,094.69 "_""'_'_"'-` 26,�60,937.'I2 '<39.01 17.992.50 15,000.00 537,054,84 13,372,587.00 1,600,OOQ.OU ]0,890,114.01 3'78, 016.36 _"_""____'_" 26,760,937.72 DRAFT PRF.PARED 05/28/2012, 8:15:46 2010 TRIAL BALANCE � PAGE 85 FRp6RAM: GH257U AS OF C0002010 ACCOUNTING PERIOD 15/2010 CITY OF PALM DESERT ___""___"""'_'_""__""____"__'_"'__'_"__"'__'_"' _ _ ____"'"____'_'___""'_'_""________""_"""__'_"'_'_"'""_____ FUHD 660 RDA DEBT SERV PJ AAEA N] - ACCOUNT �EBIT � CREDIT ACCOUNT DESCRIPTIO:d ' BALANCE BALANCE '_'_' '___""___"'_"____'____"""'___""____""'_____"_"__""_"'_'_""_""'__"____"_'_____""'""""'__"'_'___"'_ 101 �0 OD CASN / CASH 109 OU 00 CASN / FAIR VAL'JE ADJUSTMENTS 117 00 �0 RECEIVABLES / PkGPERTY TAX/ASSESMNT REC 190 O1 Ou BOND ISSUE / ENERGY PROGRAM 230 SO UO ADVANCES PAYABLES / HOUSING SET-ASIDE 230 I1 00 ADVANCES PAYAeLES / ApVlPAY-GEN FD 110 23U 90 00 ADVANCES PAYABLES ! ADV/PAY-CAP PJ RES FD400 292 UO 00 RESERVES / RESERVE FOR RECETVABLES 251 00 OG FUND BAL/R.E./EQUITY ACS / RESIDOAL EQUITY TR IN/OUT 253 20 00 FUND BAL/kF. - UNRESERVED / FD BL/RET ER-UNRESR/DESGN 253 21 00 FUPID BAL/RE - r�,+�+RESERVED / REVENUES 253 22 GU FllND BAl/RE - UNRESEAVED / EXPENDITURES/E%PENSES ?55 00 00 FUND B?.L(R.E./EQUITY ACS / ADJUSTNENT FOA FA7R VALUE FUND TOTALS FUND IS IN eALANCE 33,726,019.B2 192,759.67 3,151,000.00 60,160,653.08 ----"--------'- 97,780,467.57 13,06G.07 10,938,131.16 9,163,939.95 2,SOO,OD0.00 3,151,OOG.00 986,114.55 24,113�745.55 52,277,527.43 36,948.84 ------------- 97,180,467.57 PREPARED 06/28/2012, $:15:d6 2010 TRIAL BALANCE PROGRAM: GM257U AS OF 60002010 CITY GF PALM DESERT ""_""'____"_""_""__'_"'__"_____'_"' DRAFT PAGE 66 ACCOUNTING PERIOD 15/2010 '_'_"'_'___'_"'__'__'_"_""______"'____"'_""""_"_"'_'_""'"""__"_'_"' FUNC 861 RD� DEB.T SERV PS AR6A N2 ACCOUNT DEBIT CREDIT ACCOUT3T DESCRIPTION BALANCE BALANCE "_""_______"'_""__'_'_'__"""_"'_'_______"""'"_'___'_____'__'_"""__"_"____'_'_"_'_"'""_"'_""'___""""""' 101 OU 00 109 00 00 117 00 00 230 1G 00 23G ]1 00 230 21 00 230 90 00 230 9] 06 23G 51 00 253 26 00 253 21 00 253 22 00 255 06 OU CASH / CASH CASA / FAIR VALUE AOJUSTMENTS RECEIVABLES / PRUPERTf TAX./ASSESMNT REC ADVANCES PAYAB&ES I HO!)SING SET-ASIDE RDVANCES PAYABLES / ADV/PAY-C,EN FD 110 ADVRNCES PAYABLES / ADV/PAY-NEW CONSTR FD231 ADVRNCES PAYABLES / ADV/PAY-CRP PJ RES FD90J ADVANCES PAYABLES / ADV/PAY-CP PARK&REC FD930 ADVANCES PAYABLES ( ADV(PAY-SELF INS FD575 FUND BAL/F.E - UNRESERVE6 / FD BL/RET ER-UNRESR/DESGN FUND BAL/P.E - UNRESERVED / REVENUES FUND BAL/RE - UNRESERVED / EXPENDITURES/EXPENSES FUND BAL/R.E.lE4QZTY ACS / ADTOSTMENT FOR FAIR VALUE FUND TOThLS FUNU IS IN BALANCE 6,201,951.69 857.92 59,587.52 3,755,605.33 9,691,060.00 . 659,OCO.UO 5,500,000.00 4,765,000.00 381,000.00 8,060,061.58 16,639,250.C3 29.074.777.20 4,096,86 '----------- --- -------" '------ 36,390,872..14 38,390,872.19 DRAFT PREPAREC G6/28/2012, 8:15:96 2010 TRIAL BALANCE PAGE 87 PROGRAM: GM257U AS OF 00002610 ACCOUNTING PERLOD IS/2010 CI.^.Y OF PALM DESERT """_""""'__'__'___""""_'_""'__'__"'_'_""'____"""_"'_'___'_'_'_"_____""___""""___""""__"'_"'_"'__'_ FUND 663 RDR �EBT SERV PJ AkEA q3 ACCOUNT DEBIT CREDIT ACCOUNT DESCRIPTION BALANCE BALANCE _"'_"'_"_'__"""___"'_""_"'_"'_"_"""_"___'_'___"___.__"_"_____'__'_'__"'__"'_"""_'_'_"__'_'_'""'__'_""""_ 301 00 00 CASH / CASH 104 00 00 CASH /£AZR. VALUE ADJUSTMENTS 117 OC 00 RECElVABLES / PFJPERTY TAX/ASSESMNT REC 230 70 00 ADVANCES PAYABLES / HOUSING SET-ASIDE 253 LO 00 FUND 6kL/RE - UNRESERVED / FD BL/RET ER-UNRESA/DESGN 253 21 00 FUND BAL/P.E - liNRESERVED / REVEMUES 253 22 00 EUND BAL/RE - UNRESERVED / EXPENDITURES/EXPENSES 255 OG 00 FUN� BAL/R.E./EQOITY ACS / ADJUSTMENT FOR FAIR VALUE FUND TC'CALS FUND IS ?N BALANCE 2,823,978.37 390.61 17,530.34 970,313.93 2,361,355.71 9,828,510.15 5,320,528.30 967.11 """"""'__' _""__""""' 8,161,537.01 8,161,537.01 PRI:PARED 06/26/2012, 8:15:46 PROGRAM: GM257U CITY OF PALM DESERT '___"'_'__'_'___'_'___'_""""___"'_"'__"_"'_"__ FUND 864 RDA DEBT SERV FJ AREA k4 ACCOVNT RCCOUNT DESCRIPTION '_"___'_"""'__"_"____"'__"""___"""_____"'_ ioi uu o0 109 00 00 �i� o0 ou 230 i0 OQ 253 20 00 253 21 00 253 22 00 255 GG v0 2030 TRIAL BALANCE AS OF 00002010 DRAFT PAGE 88 ACCOUNTING PERIOD 15/2030 __""'_'____"'_____'_'_'_'_""___"_"______'____"'"_"'___"_'__"' DE6FT CREDIT BALANCE BALANCE "'_____"_____"_"___""""""'_"""____"'__'_"'__""""'_""__ CASH / CASH CASH / PAIP VHLUE A�JUSTMENTS RECESVABLES / PROPERTY TAX/ASSESMNT REC ADVANCES PAtiABLES / HOUSING SET-ASIDE FUND BALlRE - IJNRESERVED / FD BL/RET ER-UNRESR/DESGN FUND BRL/RE - UNRESERVED / REVENUES FOND BAL/RE - ONRESEAVED / E7CPENDITURES/EXPENSES FUND BAL(R.E./EQU?TY RCS / ADJUSTMENT FOR FAIR VALUE FUND TOTAL5 FU61D IS IN BALANCE 9,354,666.63 6G2.94 35,624.94 2,657,236.65 9,921,582.16 13,195,574.08 16,386,420.03 1,733.77 _"_"_____""' _'___'_""_____ 20,776,731.10 2ti,776,731.10 PREPAREU 06/28/2012, 8:15:96 2010 TRIAL HALANCE PROGRAh1: GM257U AS OF 0000201U CITY OF PALM DESER2 _ _ ."' _ _ "' _"""_' _"' _ _ """"' DRAFT PAGE 89 ACCOUNTING FERIOD 15/2010 "_'______"_"""""'_'__'_"____""_____"""'_____"'_"'""""'_'___"_'__"_"'_"'_'_'_ FUNG 670 kDA SR HOUSIN6 FUND � ACCOUNT DEBIT CREDIT ACCOUNT DESCRIPTION BALANCE BALANCE "'____""'___'_'___"'__'_'_"_'____'_"'__'__"'__'__"""""_"""__'_'__"___'_""'_"_'__"""___'_"_'_""""""__'_" 101 00 00 CASH / CASH 102 35 00 CASH WIPH.FISCAL AGENT /$86.155M SERIES 2007 1G4 OG CU CASH / FAIR VALL'E ADJUSTMENTS 104 O1 00 FAIR VALOE A�JUS^MEbITS / CASH WITH TRUSTEE 115 �0 UO RECEIVABLES / ACCOUNTS RECEIVABLE 116 02 00 INTEREST RECEIVABLE / INT REC - TRUSTEE A/C � 116 03 �0 INTEREST RECEIVABLE / INT REC - LOANS/NOTES REC 1?9 00 00 DUE FROM OTNEF.S / LUANS RECETVABLE 125 BO 10 LOANS RECEIVABLE / L/M LOANS RECEIVAeLE 152 O1 OU ADVANCES/REC FP.OM RDA / ADVANCES/REC FROM PJA1 15' 02 UO ADVANCES/REC FROM F.UA / ADVANCES/REC FROM PJq2 1S"2 J3 00 ADVANCESlREC FHOM ADA / ADVANCES/REC FROM PJtl3 152 04 00 ADVANCES/REC FROH P.DA / ADVANCES/REC FROM PJM4 167 71 00 LRND-LA�1D / LAND HEL� FOR RESALE 166 71 00 INVENTORY / INVENTORY k3ELD FOR RESRLE 202 UO 00 PAYABLES / ACCtiONTS PAYABLE-WR 207 D2 OG ACCOUNTS PAYABLE / SALES/USE TAX PAYABLE 21fi 00 00 ARGES/TAY.ES/INSlDC/PR PAY / WAGES/TAXES/FNS/DC/PR PAY 22"L 00 06 OTHER LSABILITIES / DEFEARED REVENUE 22^ 65 UO DEFERRE� REVEN6E / P� DEVEL COMPANY DEF INT 228 53 U1 TRUST -$ECURIPY DEYOSITS / TRUST - SECURITY UEPOSZTS 291 O1 00 RESERVED FOR ENCUMBRAA)CES / RESERVED FOR ENCUMBRANCES 241 02 00 RESERVED FOR ENCUMBRANCES / RES FOR CONTINUING APPROP 245 10 00 RESERVES-FA / RESERVES-H6ME5 FOR RESALE 24� 06 00 RES-NONCURR 60:E/LOAN REC / RES-NlREC S-HELP/11 NOTES 247 08 00 RES-NONCURF. 130':.'E7LOAN REC ! RES-L/REC PORT PLM MH PK 26,666,703.58 25,154,176.27 41,397.41 125,666.19 34.872.70 36,952.73 7,298,546.96 25,963.05 10,938,131.18 3,755,605.33 5?0,313.43 2,657,238.65 25,uuo.00 630,229.17 3,685.13 30,772,10 69.18 30,785.75 6,7y6.00 36,492.73 500.00 243,423.17 9,517,625.00 655,229.17 7,298,546.96 29,Y6l.OS DRAFT PRi:PhRED 06/28/2012, 8:15:46 2010 TRIAL BALANCE � PAGE 90 PROGRAM: 6Fl257U � AS OF 00002010 ACCOUNTING PERIOD 15/201U CITY OF PALM DESERT "_"""_____'_"'_'_"_"""_"'_____""_""""'______""'_____"_""""_"_____"""__'__'_"____"_"""""_""_""' FUISD 870 RDA SR HOUSING FUND ACCOUNT DEBZT CREDIT ACCOUNT DESCRIPTION BALANCE BALAtiCE __."___""______"____'_""_"""'___'_""_____"""'___""""_______""""_"'____'_""_____"""___""'___"""'_""" 29�7 O1 00 RESERVE FOR ADVANCES—RDA / FES FOR ADV RDA PROJ M1 � 10,438,131.18 298 02 00 RESERVE FOR AD'JANCES—RDA ! RES FOR ADV RDA PJ N2 3,755,605.33 24t1 03 00 RESERVE FOR ADVA�ICES—F.DA / RES FOR ADV RDR PROJ j�3 � 510�313.43 248 Oa 0p RESERVE FOR ADVANCES—RDA / RES FOR ADV RDA PROJ M4 2,657,238.65 253 2U DO FUND 8AL/RE — UNP.ESERVED / FD BL/RET ER—UNRESR/�ESGN � 35,989,253.19 253 21 0� FU1dD BAL/RE — UNF.ES^�RVED ) REVEtJUES 19�053�113.19 253 ?? UO FUND BAL/RE — UNRESERVED / EXPENDITURES/EXPENSES 12,113,222.99 253 23 00 FUP1D BAL/RE — UNP.ESERVED / ENCUMBRANCES 243,423.17 255 00 00 FUND BAL/R.E./EQUITY ACS / ADJUSTMENT FOR FAIR VALUE 3,385.61 "'__""""'__ _'___""___'_" FUND TOTALS 9U,920,927.76 90,920,427.76 FUND IS IN BALhPICE DRAFT PRBPARED 06/28/2012, 8:15;36 2010 TRIAL BALANCE PAGE 51 PRUGRAM: GM257U � AS OF OU002010 ACCOUNTING PERTOD 15/2030 CITY OF PALM DESERT ""__"___"__"___"____"_______"'___"_'_"_"____'_'__'_"__'____"'_'__'_""""'__"___"'"""'__""."_____"'______""'_ FUND 671 P9LM DESERT HOUSING AUTH ACCOUNT DEBIT CREDIT. ACCOUNT DESCRIPTION BALANCE eALANCE ""'_"'_"""_'____"___"'__"___._"'_'____'_"_'__'"'___'_""""""""_'__"_"'_____'__'_""'__""""'_"_""_"'_'_" lUl 00 UO CASH / CASH 102 02 O1 CASN WITH LIAF - HOUSIDIG / LIAF CAPITAL - HOUSING 102 G3 00 CASH WITH FISChL AGENT / CASH WITH CAMP - HOUSING 102 97 10 CASH/UNION POHA -CHECY,ING / PDHA CNECKING lU2 97 11 CASH/UNION PDNA -CIiECKING / PETTY CASH 10? 97 20 CASH/UP�7I�N PDHA -CHECKING / PDHA - TRUST 104 06�00 CASH / FAIR VALUE ADJOSTMENTS 115 00 UO RECEIVABLES / ACCOUNTS RECEIVASLE 116 CO 00 P.ECEIVABLES / INTEP.EST RECEIVABLE 2Q2 00 00 PA7ABLES / ACCOUNTS PAYABLE-WR 202 50 UO ACCOUNTS PRYABLE-WR / ACCTS PAYABLE-OTriER 2�7 79 00 ACCOUNTS PAYAHLE / ACCRUED MANAGEMENT FEES 2f6 25 00 WAGES/TAXES/IhSiDC(PR PAY / ACCRUED PAYROLL 222 QO 00 OTHER LIABIL:TIES / DEFERRED REVENUE 229 11 UO DEPOSITS / HOUSING AUTH. APT DEPOSIT 241 O1 00 RESERVED FOR ENCUMBRRNCES / RESERVED FOR ENCUMBRANCES 291 02 00 RESERVED PQR EhCUMeRANCES / RES FOR CONTINUING APPROP 293 U3 60 RES-OTHERS / FESERVE REQUIREMENT FUND 253 20 00 FUND BAL/RE - ONkESERVEiI / FD BL/RET EA-ONRESR/DSSGN 253 21 GO £UND BAL/RE - UNRESERVED / REVENUES 253 22 00 FUND BAL/RE - UNRESERVED / EXPENDITURESlE%PENSES 2S3 23 00� FUND BAL/RE - UNRESERVED / ENCUMBRANCES PUND TOTALS FIJND IS ZN BRLAP7CE 1,974,804.69 22,069.69 2,112,833.12 59.342.91 1,600.00 395,569.00 9,612.89 30.62 5,685,406.75 "78,99?.84 _"_"_"'""'___ 5,835,687.07. 20q.03 9,163.28 112,944.37 35,545.00 93,755.00 11,363.76 355,569.00 78.997.64 3,352,374.14 36,366.00 776,338.60 A,986,065.59 ___" '__'__'_'__ 9,635,687.01 DRAFT PREPAREG 05/28/2012, 8:15:96 2030 TRIAL SALANCE PAGE 52 FROGNAM: GM257U AS OF OOOA2010 ACCOUNTING PERIOD 15/2010 CITY OF PALM DESERT _"_""""__""""'___""_"""'___""'__'__'_"""_____'_""""___'__'_'_"'_"""'_"""__'_____'______'_"'_""""'_' FOI�D 860 RDA TRUST FUND ACCOUNT DEBIT CRtiDIT ACCOUNT DESCRIPTIOtd BALANCE BALANCE _____"""'__""'__'_"_"""__'______'_'_______'__""""""""'_"'_'_"""_""______'____"_____'____"__'__'__"'_'_""' 701 00 00 CASH / CASH 235 G1 GO OTHER tiONCUP.ftENT LIAB / C.V. COMM CQLLEGE DIST 239 O< 00 OTHER NONCURRENT LIAB / DSUSD 239 03 00 OTNER NONCUkREN2 LFAB / COUNTY�-CIP RESERVE 239 U3 03 COUNTY-CIP EESERVE / 2003 Obligation 235 03 U8 COUNTP-CIP RESEP.6'E / 2008 Obligation 239 09 00 OTHER NONCUP.RENT LIAB / CV PARK 6 REC 239 06 00 OTNER NONCUP.RENT LZAB / PSUSD 239 07 00 OTHER NONCURRENT L:AB / CV MOSQUITO ABATEMNT PJH2 ?39 G8 00 OTHER NONCURRENT LiAB / COUNTY-GENERAL PJN2 ?35 09 QO OTHER NONCURP.ENT LIAe / COUNTY-LTBRARY PJN1 239 10 00 OTHER NONCOREENT LIAB / COUNTY-FIRE 235 11 00 OTHEA NONCURRENT LIHB ( RIV¢RSSDE CO SCNOOLS PJ#1 239 12 GO OTHER NONCURRENT LIRB / CVMAD PJ1F1 235 13 00 OTHER NONCURRENT LZAB / CVND PJ#1 239 :9 00 OTHER NOC3CURRENT LIAB / COONTY GENERAL PJN3 239 15 00 O'fNER NONCURREtdT L:AB / COUNTY LIBRARY PJ�3 239 17 00 OTHER NONCURRENT LIAB / COUNTY HEALTH'S JOV FD 239 18 00 OTHER NONCURRENT LIAB / COUNTY-lZBRARY PJY2 233 19 00 OTMER NONCURAENT LIA6 / RIV CNTY SCHOOLS PJ#4 239 20 00 OTHER NONC�RRENT LIAB / CV PARK6 REC PJi4 239 21 OU OTNEP. NONCURRENT GIRB / CV MOSQUITO PJA-0 239 2? v0 OTHER NONCURRENT LIAB / DSUSO PdY9 239 23 00 O'fHER NONCURRENT LIAB ! CV RESOURCE PJ#4 239 29 OU OTHER NONCURREi3T LISB I CVHD PJ69 239 25 00 OTHER A70NCURRENT LIAB / DESERT CMNTY COLLEGE PJY4 E0,6�8,180.33 693,270.61 2,8G2,380.52 18,159,803.02 22,150.31 29,420.43 259,715.10 376,618.09 278,083.90 426,871.�9 7,296,666.52 2,362,353.19 357,491.49 200,833.69 3,820,651.02 3,011,6?5.34 645,145.23 1,G45,915.98 5,544.55 269,555.89 227.280.81 150,271.Jp 1,9R6,962.90 3,848.92 7.019.571.44 412,883.53 DRAFT PREPhRED �6l28/2012, B:15:46 2010 TRIAL BALANCE PAGE 93 PROGRAM: GM257U AS OF 00002010 � ACCOUNTING PERIO� 15/2010 CITY OF PALM �ESERT ""'_"""'_"""_'_'____"'__'_'_""_"'_______'_"__"'__'_"_""___"'_"__________"__"'___"'"""""'_'_"'____"'_'_'__" FUND 880 ADA TRUST FUND ACCOUNT . DEBIT CREDIT ACCOONT DESCRIPTION BALANCE BALANCE '_"___'"""""'____""""""""_'__'_'_'___""____"'________'__"'__"_"_"__'_'_"'__"_"__"__"""""'_"'_""_""__ 239 20' 00 OTHER NONCURRF,NT LIAB / COUNTY GENERAL PJp9 239�27 00 OTHER WOF7CURRENT LIAB / COUNTY LIB PJp9 235 2B 00 OTHER NUNCURP.ENT LIAB / COUN'fY FIRE PJl9 ^<39 30 00 OTHER NONCURREI7T �IAB / DSUSD PROJECT ik 2 239 31 00 OTHER NONCURRENT LZAB / DCCD PROJECT R 2 _'39 32 00 OTHER P70NCORRENT LIAB / RIVERSIDE CO SCHOOL Pq2 -39 33 UU OTHER NONCURRENT LIAB / DESERP SANDS UNIFIED PN3 239 ?9 00 OTHEA NONCORRENT LIAB / DCCD P�{3 239 35 00 OTHER NONCURRENT LIAB / F.IVESI�E COUNTY SCH P83 235 36 UU OTHER NONCURREIST LIAB / CV MOSGOITO ABATE Pp3 239 37 00 OTHER NONCURRENT LIAe / CVWD P#3 239 36 UQ OTHER NONCORhENT LIAB / Riv L'o Reg Park 6 Open #1 239 35 00 OTHEA t30NCURP.ERT LFAB / C V Public Cemetary Y1 235 4� OU OTHER NONC6RREPIT LIAB { Desert Hospital B1 239 A1 00 OTHER NONCUP.RENT LIAB ( CVWD Imp Dist BU ProjRl 235 42 00 OTHER NOT1Ct7F.RENT LIAB ( CVN`D StoIln IVateZ PLojNl 239 95 00 OTHER NONCURRENT LIAB I City of Palm Desert PrjXl 239 46 00 OTRER NONCURREYT LIAB / kanCno Miraqe Library ql 239 47 00 OTHER NONCURREHT LIhe / Rancho Mirage Fire PrjRl 235 48 00 OTHER NONCURAENT LIAB / C V Resource Consex PtjUl 235 95 UO oTHEF. NONCURRENT LZAB / Palm Spxing Public Cem 41 239 50 00 OTHER NONCUEF.ENT L7A6 / Indian Nells 239 51 00 OTHER NONCJRF.ENT LIAB / SUperVisorial Road DNS 235 52 00 OTHER NONCURRENT LIAB / COUNTY FZRE - SB211 $2 239 53 00 OTHEP. NONCURRE;7T LIAB / PALM DESEAT - S8211 #2 239 59 00 OTHER NONCJRRENT LIRB / R:V PARR40PEN -SB211 Ml - 2,221,53"].28 3,616,873.97 795,492.75 661,795.53 249,163.30 135,557.60 186,178.28 38,687.16 '_1,097.79 19,080.40 123,020.97 22,127.66 15,839.64 70,530.35 13,201.92 21,121.25 102,128.98 630.45 1,357.16 972.06 1,284,5"1 .28 3,51 19,691.45 19,029.94 1,257.�1 PP,EPARED 06/28/2012, 8:15:96 PFOGRAM: 6M?57U CITY OF PALM DESERT '_'___'__"_'""'___'______"'_____'_ FUHD 880 R�A TRUST E'i3ND ACCOUHT ACC�UNT DBSCRIPTIOPI "'_""_"__""'_"'_'_"'_"_""""'_"' 2010 TRIAL BALANCE AS OF OU002010 DRAFT PAGE 99 ACCOUNTING PERIOD 15/2010 __________'__'__'_'______"'_'___'_"""'____"""_"_"_______"_'_""'_'_'_'__'__' DEBIT CREOIT BALRNCE BALANCE _""'___"'_"""'__'_____""'_"_'___'___"_'____'____'_'_"'_'_'_______'__"__"___ 239 59 00 OTHER NONCURRENT LIAB / CV PUB CEMETERY-SB211 N2 239 56 00 OTHER NONCtSRRENT LIAB / PS PUB CEMETERY-SB211 #2 239 57 UO OTHER NONCURRENT LIAB / DESERT ROSPITAL-SB211 $2 239 56 00 OTHER NONCURRENT LIAB / CV REC d PARK-SB211 H2 235 55 00 OTHER NONCURRENT LIhH / CV WATER DIST-SB211 $2 239 60 Oil OTHER NO[3CURRENT LIAB�/ CV RES C013SER-SB211 M2 239 el 00 OTHER NONCURRENT LIAH / CVWD STORM WATER-SB211 #2 237 91 00 OTHER NONCURRENT LIAB / COPtSIDERATION DEPOSIT/DEV 239 92 00 OTHER NONCURRENT LIAB / SHELTER STOAM/REPLACE RES FUND TOTALS FUND IS IN BALANCE 661.04 211.00 5, 669.91 9,150.94 9,175.51 117.E4 11,615.95 275,525.81 109,765.23 _'_'_""'______ ""'_""__"_' 60,678,160.33 60,678,18U.33 DRAFT PREPARED 06/28/2012, 8:15:96 2�10 TRIAL BAiANCE PAGE 95 PROGRAM: GM2570 _ AS OF OU002010 ACCDUNTING PERIOD 15/2010 CITY OF PALNI OESERT '_""""_______'_'__""_"""_'____'_'__'____'___""""'_"""""""""'_____'_______"_"'______""'_'_"'_"_'_"'_"" FUMD 950 RDA LONG-T DEBT ACCNT GRY ACCOUNT DEBIT CREDIT A��COUNT DESCRIPTIOP7 BALANCE BALANCE '_""_"____""""_'____'_"_"'_""_"'__'__""""'__'_"__'_"""______'_'_______'____'_"_"__"_"'_______'_'_'_""'_'_' 18� 00 00 LTDAG-AMT TO BE PF.OVIDED / LTDAG-AMT TO BE PROVIDED 234 1G 11 LTD NOTESILOANS PAYABLE / LTD NOTE PAY-COUNTY Ft7ND TOTALS FUND IS IN BALAP7CE 295,919.G9 295,919.09 '____'_'_______' '_"'_'_ "_'_'__ 295�919.09 295�919.05 DRAFT PREPA0.ED 06/_'8/2012, 6:15;+76 � 201G TRIAL BALANCE � PAGE 96 PRQGRAM: GM2570 AS OF 0000201U ACCOUNTING PERIOD 15/2010 CITY OF PALM DESERT _""""""'_""_""'_"'___"____""_"'____"""_'_"____"'_'_"'_'__""'_'_""'___"""_'________"'_'__"""""__"' FU�iD 970 CITY GN LON6-T DEBT AC GP ACCOUNT DEEIT CREDIT ACCOUNT DESCRIPTIOP7 BALANCE BALANCE ""_"___"______""""'___""'_'__"'___""_"'""'__'__________'_"'_"""_'__'_'_'_'_'_""_"____'__'_"'_______'_'_""____' 181 00 00 LTDRG-AMT TO BE P20VIDED / LTDAG - RMOUNT AVAILABLE 182 00 00 LTDAG-AMT TO BE PROVIDED / LTDAG-AMT TO SE PROVIDED 203 GO 00 PAYABLES / COMPENSRTION PAYABLE L-T 209 00 00 PAYABLES / CLAIMS 6 JUDGENENTS PAY 225 OS 00 ASSESSMENT BON�S PAYABLE / SECTION 29 ASSESSMENT 225 09 00 ASSESSMENT 60NDS PAYABLE / LTD 98-1 AD Bi�HORH 225 30 00 ASSESSMENT BONCS PAYABLE ! UNIVERSITY 225 11 00 ASSESSMENT BONCS PAYAHLE / Highlands Undergxounding 235 12 60 ASSESSMENT BONDS PAYRBLE / ENERGY PROGRAM - RDA 225 13 00 ASSESSMENT BOM1DS PAYABLE ! ENERGY eOND - WELLS FARGO FUND TO'PRLS FUND IS IN BALANCE 629,4'73.80 108,071,727.31 2,162,510.11 899,691.00 28,925,OOu.00 700,0OO.OD 65,925,OOO.QO 1,719,OQ0.00 3,151,OOu.00 � 5,225,000.00 _"""_____"" ______"__'_"" 108,707,201.11 106,707,201.11 DRAFT ?REPARED 06%28/2012, 8:k5:96 2010 TRIAL BALANCE PAGE 57 PROGRAM: GM257U AS OF OOOOZOIG ACCOUNTING PERIOD 15/?O10 CITY OF PALM DESERT � . "_""'_'____'_"'__"""""'_____"'___"""'____'_"_'______"______""___""__"__"_"__"_"'_"„_""'__""""___'__'__ FUND 960 GEt7 FIgED ASSETS A!G-RDA ACCOUNT DEBIT CREDIT ACCOUNT DESCRIPTION � BALANCE BALANCE _"_' _ _"'_ _ _""_'_"""'_ _"'_ _""_""' _""""_"'____"'_"_"_"____' _'__"_"'__""_ _'_"_'_""""""__"'_' _""_"" 161 50 00 LAND-LRND / LANE7-RDA 69,095,091.76 161 70 00 LAND-LRND / HOUSIHG LAND 6,093,823.73 16? 50 00 BUZLDINGS J 86:LDINGS-R�A 11�165�923.18 l02 50 O1 BUILDIP7GS-RDA / ACCUM DEPRiBUILDINGS 162 51 00 BUILDINGS / B6ILDENGS-HOUSING l02 70 O1 BUILDIUGS-fiOUSING / ACCUM DEPR/HOUSZNG 163 SO �0 IMPROV OTHER THAN BLDGS / IMPRV OTHER TH BLDGS-RDA 163 50 O1 IMPRV OTHER TH BLDGS-RDA 1 ACCUM DEPR/IMPRV OTHER � 163 70 00 IMPAOV OTHEP.'THRN BLDGS / ZMPR OTHER TH BLDG-HOUSE 163 70 O1 IMPR OTHER TH BLDG-HOUSE / ACCUM DEPR/HOUSTN6 169 50 OD h1RCHINERY/EQUIPMENT/FIXTR / MACHINERY & EQUIPMENT-RDA 169 50 O1 MACHiNERY 6 EQUIFMENT-RDA J ACCUM DEPR/EQUIPMENT 164 7Q UO MACHINERY/EQUIPMENT/FIi{TR / MACHINE/EQUIPMENT-HOUST[i� 164 7Q O1 MACHINE/EQUIPMENT-fiOUSING l ACCUM DEPR/HOIFSING 165 50 DO CONSTRUCTION IN PROGRESS / CONSTR IN PROGRESS - R�A � 165 70 DU CONSTRUCTION 7H PHOGRESS / CONSTRUCT IN PROG-HOOSING 28G�Q1 00 IFIV IN FA ACT, GROUP ! RDA INV IN FIXfiD ASSETS - 280 7J 00 1NV IN FA ACT GROEIP ; RDR INV IN FR HOUSING FUND TGTALS . FUND IS IN BALAPICE � 80,972,200.61 s,ouu,ers.00 2,311,316.69 216,929.93 80.'J99.34 2,575,787.90 10,711,465.74 ____'_"'_'____" 190,171,95H.38 1,289,613.35 27,970,535.9U 2,612,969.05 856,650.08 168,520.55 51,926.60 83,78b,056.92 ?3,734,746.33 "_'_____'_""' 150,171,958.38 PREPARED 06/26/2012, 8:i5:46 2010 TRIAL BALANCE PROGRAM: GM257U AS OF 00002010 CITY OF FALM DESERT _"""'_'_"'_ DRAFT PAGE 98 ACCOUNTING PERIOD 15/2010 ______'_____"__"""_""_"'_"_"_'_"_'____'______""""___'__'__'_""'____'_'_""'___""""_""_'____"' FUND 981 GEL7 FIiCED ASSETS A/G—CITY ACCOUNT DEBIT CREDIT e'iCCOUNT DESCRIPTZOtd HALANCE BALANCE _"""_____"'_""'___'_"__""'__'___"'_"_"'__""__'__"""""_"'____'_"_""""'_'_'_'___"""""_""'_____""'_" Y61 00 00 FIlCEO RSSETS ACCNT GROUP / LAN�—LAND 162 00 00 FIXED ASSETS ACC13T GROUP / BUILDINGS kr2 10 C11 BUZL02NG5 / ACCUM UEPR/BUILDING 163 00 00 FIXED ASSETS ACCNT GROUP / IMPROV OTHER THAN BLDGS 163 10 01 IHPROV OTHER TNAp7 BLDGS / ACCUM OEPR/IMPROV OTHER 169 00 00 FI'/.ED RSSETS hCCNT GROUP / MACHINERYIEQUIPMBNT/FIXTR 164 04 00 MACHINERY/EQUIPMEN^./FIgTR 1 FIRE EQUIPMENT 164 0�1 O1 EIRE EQUIPMF,UT. / ACCUM DERP / FIRE EQUIP 169 10 O1 MACHINERY/EQUIPMENT{FIXTR / ACCUM UEPR{EQUIPHENT 165 00 00 FIKED ASSETS ACCNT GROUP ( CONSTRUCTION IN PROGRESS 168 00 00 FIXED ASSETS ACCNT GROUP / INFRASTRUC'CURE � i68 50 01 INFRASTRUCTURE / ACCUl7 DEPR/INFRAST >69 00 00 FIXED ASSETS ACCNT GROUP / RIGHT—OF—WAY 280 00 00 GFAAG—INV FN FA ACT GRQUP / INV ZN FR ACT GROUP FUND TOTALS FUND IS IN BALANCE 99,751,412.66 27,351,093.93 46,387,428.17 `_0,355,408.57 7,788,149.G2 433,170.66 .9.728,977.19 279,381.85 6,375,245.27 5,41=,256.83 223,3".0,336.17 120,629,986.14 6E,301,868.a5 _______"_______ 481,062,328.60 382,986,543.32 '___'_"""'___ 481,062,328.60 DRAFT PRBPARED 06/28/2012, 8:15:96 2010 TRIAL BALANCE PAGE 95 PF.OGRAM: GM257U � AS OF 00002010 ACCOUNTING PERIOD 15/2010 CITY OF PALM DESERT '_ _'_"'_""""_'_'_"_"'________________________'_'_"__'____________"'__"""'_'_______"'_"'____'___"_'__'_____'_ FOND 590 GLTDAG-PD FINAN A[JTNR RDA RCCGl1NT DEBIT CREDIT ACCOUNT DESCRIPTIGN BALANCE BALANCE i8: OU 00 LTDAG-AHT TO BE PRO'✓IDED / LTDR� - AMOUNT AVAILABLE 182 00 00 LTDAG-AMT TO BE PR.OVIDED / LTDAG-AMT TO BE PROVIDED 231 55 00 BONDS pAYABLE-NOD7CURRENT / LTD-$32.60M PJ81 2007 231 60 00 HONDS PhYABLE-NONCURRENT / LTD-aB6.155M SERIES 2007 231 c3 00 BOTIDS PAYABLE-NONCURREYT / LTD-$48M HOUSING SET-ASID 231 5�] 00 BONDS PAYAeLE-NONCOF.RENT / LTD - TAB 1Y.Q2M Pd#9 S58 231 55 QO BONDS' PAYABLE-NOHCURkENT / LTD - TAB 15.695 BOND 231 65 00 BOHDS PAYABLF-tIGNCORRENT / LTD - TARR 22.07M SA02 231 b7 00 BONDS PAYABLE-NONCURRENT / LTD-$1�.31M TARR SA02 231 68 00 80NDS PAYABLE-NONi.URRENT / LTD-$12.1M 02TARB-HSA 231 65 00 BONDS PAYABLE-NON::URRENT / LTD-515.795M TARR SA03 2J1 7G DO BONDS PAtABLE-NONCURRENT / LTD-$19M SA03 PJNi 23k 71 00 BOHDS PAYABLE-NONCURRENT / LTD-$9.795M SA03 PdM3 ?.3i 72 00 BOPFDS PAYRBLE-NONCURRENT / PJ$i S29•995M SERIES 2009 23: 76 00 B6ND5 PAYABLE-NuNCURRENT / LTD-2006 P/A1 562.3M 231 '7 00 BONDS PAYABLE-NQNCURAENT / LTD-2006 P/A 2$67.6M 231 77 O1 LTD-2006 P/A ? 567.6M / ACCRETEO INTEREST 567.6H 231 7fi OD BQNDS PAYABLE-NOIiCURRENT / liTD-2006 P/A 3$:S.OSN 23i 78 O1 LTD-2006 ?/A 3$15.OSM / ACCRETED INTEREST $15.05M 231 79 00 BONDS PAYABLE-HO[iCURRENT / LTD-2006 P!A 4$14.29M 231 75 O1 LTD-2006 P/A A 519.29M / ACCkETED INTEREST $15.24M FUND TOTALS � � FUND IS IN BALi,T]CE 926,337,155.48 "'_____'_'__"' 426�,337,155.4& 3'7, 365, 000.00 25,920�000.00 7B4O85,000.00 2,955,000.00 8,355,000.00 13,d95,000.00 22,070,000.00 � 12,660,000.00 �10,335,000.00 15,745,000.00 19,000,000.00 9,020,000.00 19,830,000.00 53,870,000.00 63,711,391.E5 3,625,;92.'_9 14,671,913.65 776,564.59 'S,i33,592.80 1,070,000.65 ""' _""' _"' _ 426,337,155.98 DRAFT Pk3PAREC 06/2d/2012, 8:15:4b 2010 TRIAL BALRNCE PAGE 100 PROGRAM; GM257U AS OF 00002010 RCCOUNTING PERIOD i5/2010 CI`fY OF PALM DESERT � "_"_'____"""'__"""""__""_'___"_"_"_'___"'_""____'___'__'_'__"'__"__"""' _'_"_"'_"_'____'__'_"___'_'_""'_ D GLTDAG-PD FINAN AUTH CITY . ACCOUNT DEBIT CREDIT ACCOUNT DESCRIPTZOii ___"'_____'___"'_'_"___"_'_"__' eALANCE , "' _ _""""_' _ _"_ _""" _ _ _"_ _ "' _ _ _' _' _ _ _" _""""_ " "'_"'__"""_""""_ _ _"BALANCE '_82 00 00 LTDAG-AMT TO BE YROVIDED / LTDAG-AMT TO BE PROVIDED 225 OB 00 ASSESSMENT HONDS PAYABLE / LTD 97 S30.915M REV BOND 22S 70 00 ASSESSMENT BONOS FAYABLE / LTD 03 $4,gZ3M AST REV BD FUND TOTALS FUND IS IN BALANCE 11,520,000.00 8,915,000.00 3,305,000.00 __'_"""______ ___"'___"'__'_ :1,520,000.00 _`_,520,000,00 Attachment B2 DRAFT PREPARED Q6/28/2012, 8:15:19 TRIAL BALANCE PAGE 1 PROGAANI: GM257U FOR FISCAL YEAR 2011 ACCOUNTING PERIO❑ 15/2011 CITY OF PALM DESERT AS OE 00002011 FUPIU FUP7D NAME 110 21G 211 213 219 22G 228 229 230 231 232 233 239 235 236 237 238 239 29U 291 242 271 272 273 275 27n 277 ?76 279 280 zai 282 283 284 265 286 287 288 2&9 '<9y 301 303 309 306 307 308 309 3l1 312 319 3l5 GENERAL FUND TRAFFIC SAFETY GFS TAX(2306,2107,2107.5) MEASURE A HOUSING MITIGATION FEE COMMUNITY DEVELOPMENT CHIL� CARE PF.OGRAM PUBlIC SFTY POLICE GRRYTS PP.OP A FIRE TRX NEW CONSTRUCTION TAY. DRAINAGE FACILITY PARR 6 F.EC FACILITIES TRAFFIC SIGNALS F:RE FACZLITIES RESTRTION RECYCLING FUND ENERGY INDEPENDENCk: LOAN AIR QUALITY MGNT-AB?166 CITY-WIDE BUSINESS PROMO AZPP lSRINTENANCE FUND GOLP CDURSE MAINTENANCE AQUATIC CENTER EL PRSEO ASSESSM DISTRTCT 20NE q9 -PARRVIEW ES-ATES 20NEY5 COOK b CNTR'i CLUB ZONE li6 NOVLEY LANE DISTR ZON6 y2 ChNYON COVE/HAYST ZONE IE1 PRS.YLAZA/PAF.KII�FG iCNE N3-VINEYARDS DISTRZC Z�NE k7 -WARING COORT DIS 20NE p8 PALM GATE DZSTRIC ZONE N9 THE GR04'E CIST ZONEt{16 Pres. P2aza III 2oneq1l-Portola elace SUN�ANCB ZONE 165D ZOt3E j�19-ICS6 at P.�. 20NEp15-CREST LAN�SCAPFNG ZOl3E 16 SHEPHERD LANS hLESSANDRO ALLEY BID SECTION 29 BENEFIP AD PDCC/CMMTY SRVC AREA $26 OS RSSESSM DIST Y83-1 C�S ASSESSN DIST y89-1 REF DS ASSESM DIST Y67-1 DS AC92-1 SIERRA NOVA DS AD94-lA BIGNORN US AD99-2 SUN1'ERRACE/VRNd DS AD9q-3 MERANO DS AD98-1 CANYONS BZGHORN DS SILVER SPUR RANCii RIGHLANDS UPIDERGROUI3DING ASSESSMENT 29 -1004-2 PAGE 3 9 5 6 7 8 9 IG 11 12 13 19 15 16 17 18 15 ^<0 21 22 23 ?q 25 26 27 26 ag 3Q 31 32 33 39 35 36 37 38 39 40 41 42 93 49 95 96 97 48 99 50 S1 52 53 INDER TO FUND BALANCES DRAFT PREFAP.EO 06/28l2012, 8:15:19 TRIAL 6ALANCE PAGE 2 PROGRAM: GM257U � FOR FISCAL YEAR 2011 ACCOUNTING PERIOD 15/2011 CITY OF PF1.M DESERT AS OF 00002011 INDEX TO FbN� BALANCES FUND FUND NAME 351 353 350 391 900 920 930 936 940 991 950 451 452 969 966 467 468 969 530 520 521 53U 5�5 576 630 620 850 851 853 659 660 661 B53 864 870 871 880 y50 970 98G 981 990 vai D�F CFD9]-1 IMDIAN RIDGE UNIVERSITY BS PD FINANCNG AUTHOR R�A DS PD FIN AUTHORITY-CITY CP CAPITAL PP.OJ RESERVE CP DRA7t7AGE FACILITIES CP PARK.S S REC FACILITIES ART IN PUBLIC PLACES CP SIGNALIZATION GOLF COURSE CAPITAL CP BUILDINGS MAINT RES CP PROPERTIES CITY(RDA CP BUILDINGS LIBRAAY CP 3699-3 MERANO CP SILVER SPUR RANCH � NIGHLANDS ASSESSMENT �IST ONIVERSITY Assessment 25 -2009-2 PD OFFICE COMPLE% ENT FG DESERT BILLOW GOLE' COURSE PALM �ESERT REC FAC CORP. EQUIPMENT RCPLACEMENT RES LSAHILZTY SELF INSURANCE F.ETIREE HBALTH CR SINK FD TSA PERFORMANCE DEPOSITS T6A 81-1DIST 1911 BND ACT RDA PROJECT AREA $1 RDA PROJ AAEA Y2 RDA PROJ AREA k3 RDA PROJECT ARSA q9 RDA DEBT SERV PJ AREA {1 RDR DEBT SERV P,7 AREh X2 RDA DEBT SERV PJ AREF ;3 RDA DEBT SERV Pd AREA Y9 RDA SR RQUSING FUND PALM DESERT HOUSING AUTH RDA TRUST FOND RDA LONG-T DEBT RCCNT GRP CITY GN LONG-'f DEBT AC GP 6EN FIXE� ASSETS A/G-RbA GHN FIXED ASSETS A/G-CITY GLTDAG-PD FINAN AOTNR RDA GLTDRG-PD FINAN RUTH CIT't PAGE 59 55 56 57 56 55 60 61 62 63 69 65 66 67 66 69 70 71 73 75 76 77 76 79 81 82 83 B9 85 86 87 68 89 90 52 93 96 97 98 99 100 101 102 DRAFT PREPARED 06/28/2612, 8:15:19 20ll TRIAL BALANCE PAGE 56 PF.OGRAM: GM257U � AS OF 00002011 RCCOUNTING PERIOD 15/2011 CITY OF FALM DESERT '_"""""""'_'____"'__""'___"__"""__"'_"_____'___'_"'_""'___""__"'""'_'_'_"__'_""'__'_"""" __'_'__"_"" U`.tD 390 DS PD FINANCNG AUTHOR RDA ACCOUNT BEBIT CREDIT ACCOUNT DESCRIPTION BALFiNCE BALANCE "____"'____'_"'__'______"'____'_____"___"_'___"'__""'_'_"'_""""""_'_'__'_'""'__"'____""'____"_""__"_ 102 21 00 CASH WITH ESSCAL AGENT ! BA P#1 $32.6M 200� 102 22 OU CASH kITH FISCAL AGENT ! 586.155 SERIES 2007 102 45 00 CASH wITH FISCAL AGENT / PDHA '98 $98.�6M SETASIDE 102 98 00 CASH WITH FISCAL AGENT / PJ#9 -TAB 11.02 8ontl 1G7. 45 00 CASH WITH FISCAL AGENT / PJ#9 - TAB 15.695 BOND 102 66 00 CASH MI'"H PISCAL AGENT / PJql TARR $22.07M SA02 102 67 VO CASH WITH FISCAL AGEP]T ( PJq2 TARR $17,330 BOND 102 68 00 CASH WITH FISCAL AGENT / PDHA '02 $72.1N TARB HSF 102 65 00 CASH WSTH FISCAL AGENT / PJ#2 TARR $15.745 2003 102 11 00 CASH WITH FISCAL AGENT / PJpl $19M SERIES 2003 102 72 00 CASH WITH FISCAL AGENT / PJq3 $9."745M SERIES 20G3 102 ?9 00 CFSH WITH FISCAL AGENT / PJR1 $29.945M SERIES ?009 102 ?6 GO CASH WITN FISCAL AGENT / PJ#1 2006TA $62,3M 302 77 UO CASH WITH FISCHi AGENT / PAM2 2006TA S6"7,6M 102 7$ 00 CASH WFTH FISCAL AGENT / PAM3 2066TA $15.OSM 102 79 �0 CASH WITH FISCAL A6ENT / PAY9 2006TA $19.29M 104 G1 00 FAIR VALL`E ADJUSTME23TS / CASH WITH TRUSTEE 116 02 00 INTEREST RECEI4AHLE / INT REC - SRUSTEE AJC 253 20 00 FUND BAL/RE - ONKESERVED / FD BL/RET ER-tlNRESR/DESGN 253 Z1 00 FUND BAL/RE - UNRESERVED / REVENUES 253 22 00 FUNU BALlRE - UNRESERVED / EXPENDITORES/EXPENSES Z5S 00 OD FUND BAL/k.E.JEQUITY ACS / ADJUSTMENT FOR FAIR VALUE FUNO TOTALS . FUND IS IN BRLANCE 7.07 3.88 .OB .96 .69 6,29&,895.55 9.q6 .52 1.31 1.95 .99 3.49 8.21 1,710,986.68 276.094.95 .63 10,290.25 7,761.13 91,012,302.50 20,688.26 __'_""'_'_"__ 99,336,501.74 16,175,126.58 33,161,375.21 99,336,501.79 DRAFT PREPARED 06!"l8/[012, 8;15:19 � 2011 TRIAL BALANCE PAGE 57 PROGRAM: GM25�U AS OF OV002011 ACCOUNTING PERIOD 15/2011 CITY OF PALM DESERT � """""""""""""'__"__""______""'_"'_""'________'__'_"'"""_"_"""'____'_"'_"'_____"_'_"'_"""'_"_'___ FUND 391 DS PG FIN AUTHOP.ITY-CITY - ACCOUNT DEBIT CREDTT ACCOUNT DESCRIPTION BALANCE BALANCE '__""_'_'_'_"__"_""__""""""'""'_______'_"__'_'______"_'_'__"""'_'____'__"_"'_"""'_'___'___"_"_'____"_'____ 102 96 �3 FT97 92-1TV,99-1BN,91-lIR / FT51-1IR REFIN$30.515M'97 102 55 00 CASH WZTH FISChL AGaNT / AD 01-01/94-3,99-?,SILVER 102 55 O1 A� 01-01/99-3,59-2,SILVER / AD 01-01/SILVER SPOR 102 55 02 AD G1-01/54-3,99-2,SILVER / AD 01-01/SUNTERRACE 59-2 10? 55 03 AD 01-01l54-3,99-2,SILVER / AD 01-01/MERANO 59-3 116 02 00 INTEREST RECEIVABLE { IN'f REC - TRUSTEE A/C 294 00 00 RESERVES / RESERVE-DEBT SERV PMT FY 253 20 00 FUND BAL(RE - UNRESERVED / FD BL/RET ER-UNRESR/DESGN 253 21 00 FUND BhL/RE - UNRESERVED / R�EVENUES ?53 22 00 FUND BAL/R� - UNRESERVED / EXPENDITURES/EX.PENSES FUND TOTnLS F'UND IS IN BALANCE 1,093,528.07 6,321.95 166,150,65 86,993.47 80,652.36 11.78 1,516,513.77 "'__"_"'_'___ 2,999,672.05 1,397,059.38 50,145.11 1,517.,967.56 " " " " "'_____ 2, 399, 672. OS DRAFT PREPARED 06/26/2012, 6:15:19 2011 TRIRL BRLANCE PAGE 83 PP,OGRAM: GM257U AS OF 00002011 ACCOUNTING PERIOD 15/2011 CITY OF PALM DESERT � __'_"__""_'_"""'____'__"""_"__'_""'___"_""____"_"_'___""""'__'_""'___"'__'_'_""_""'_""_'_"_""__'__' FUND BSD P.�A PROJECT AREA N1 � ACCOUNT 6EBIT CRE�IT ACCOUNT DESCRIPTION BALANCE . BALANCE '___"""'__"""__"'_"_`______'_"__""___""'___'_'_""__"""___"""___'_"_'_""'__'_""""'___""__"""__"'_" 101 00 00 CASH / CASH 102 21 00 CASN WITH F:SCA:. AGENT / BA PR1 $32.6M 2007 70[ 76 00 CASH WITH FI5CAi AGENT / PJRi 2006TA $62.3M 103 03 00 INVESTMENTS — ALL INVEST / I@VESTMENTS — CAMP 303 06 DO INVESTMEIJTS — ALL INVEST / INVESTM—CUSTODIAN UNION/H 103 08 00 INVESTMENTS — ALL INVEST ! RIVERSIDE COUNTY INV POOL 303 09 00 INVESTMENTS — ALL INVEST / RABOBANK 103 99 06 INV£STMENTS — ALL INVEST / CONTRA—INVESTMENT A/C 109 O1 VO FAIR VALUE ADJUSTMENTS / CASH WITH TRUSTEE 115 00 OU RECEIVASLES / ACCOUNTS RECEIVABLE 115 99 60 ACCOUNTS RECEIVhBLE ! A/REC MISCELANEOUS 116 00 DO AECEIVABLES ( INTEREST RECEIVABLE 116 02 00 INTEREST RECEIVABLE / INT REC — TRUSTEE A!C l43 O1 00 PREPAID EXPENSE / PRF.PAI� ACCTS PAYABLE 193 US 00 PREPAID EXPENSE / ATTQRNEY FEES 202 00 00 PAYABLES / ACCOUNTS FAYABLE—WR 216 00 06 WAGES/ThY.E$/INS(DC/PR PAY / WAGES{TAXES/INS/DC/PR PAY . 291 O1 60 RESEftVED FOR ENCUlSBRANCES ! R65ERVED FO[t ENCUMBRANCES 291 02 00 RESERVED FOR EPiCUMSRANCES / R6S FOR CONTINUZNG APPRqP 296 DO UO RESE[eVES / RE$—PREPRI� EXP/DEPqSITS ?53 2D OG FUND BAL/RE — U:JRES6RVE;D / FD BLIRET ER—UNRESR/DESGN 253 21 00 FUtiD BAL/RE — UI�HESERVED / REVENUES 253 22 00 FUND BA7,/RE — UP7RESERVED ! EXPENDITURES/EXPENSES 2S3 <3 00 FUND BAL/RE — UNRzSERVED / ENCUHBRANCES 255 00 00 FUND BAL/R.E./Et�UITY ACS / ADJUSTMENT FOR FAIR VALUE FON� TOTALS kUND IS IN BALANCE 882,678.55 797,300.36 15,893�281.92 8,522,789.62 36,995,004.54 �,500,�00.00 49,753,918.83 24.476.9? 1,G00.00 56,138.39 788,106.03 16,809.14 27.190.26 15'v,000.00 309,771,712.95 219,677.21 53,992.98 1,369,314.05 12,443,327.57 27,190.26 6.802,972.3] 9,136,968.19 5,695,766.33 1,369,319.05 125,625,679 33 1.718.75 129,825,674.31. PREPAREC OE/26/?012, 6:15:14 � 2011 TRIAL BALANCE PROGkAM: GM257U . AS OF 00002011 CITY OF PALM DESERT _""""""___'__"'__"__"'_"'_"""_______"__"""""'_____"__"'___"_ EUD]D 851 RDA PROJ AREh #2 ACCOUNT ACCOUNT DESCRIPTION ____""______'__"___'_"""_____'___"_""'_"___'_'__"'__'__"'_"_"""" 102 50 GO CASH WITH fISCAL AGENT / CASH-RETENT IN ESCROW 102 77 00 CRSH WITH FISCAL AGENT / PAA2 2006TA $6'7.6M 115 OD UD RECEIVABLES / ACCOUNTS FECEIVABLE 116 02 00 INTEREST RECEIVABLE / INT REC - TRUSTEE A/C ?02 00 00 PAYABLES / ACCOUNTS PAYABLE-WR 200 00 00 PAYABLES / RETENTIONS PAYA6LE 2G8 00 00 PAYABLES / DUE TO OTHER FUNDS 297 O1 00 RESERVED FOR 2NCUMBRANCES ! RESERVED FOR ENCUMHRANCES 241 02 00 RESERVED FOR ENCUM2RANCES ! RES FOR CONTINUING APPROP 253 20 00 FUND eAL/RE - UNRESERVED / FD BL/RET ER-UNRESR{DESGN 253 21 00 PUNO BAL/RF. - UNRESERVED / REVENUES 253 22 00 FOND BALlAE - UNRESERVEQ / E}iPENDITORE$/EXPENSES 253 23 00 FUND BAL/RE - UNRESERVED / ENCUMBRANCES ZSS 00 00 FUND 6hL/R.E./EQVITY ACS / AOJOSTMENT FOR FAIR VALUE FOND TOTALS FOND IS IN BALANCE DRAFT PAGE 64 ACCOUNTING PERIOD 15/2011 _'_______""__""""_'___'_"'___'__"""_"" DEBIT CH6DIT BALANCE BALANCE '__'__"_'__'_"""___'__""_______"""""__' 625,098.44 36,927,111.75� 446.00 49,665.86 1,838,179.34 692,697.55 3,979,738.70 3,238,159.86 19,660,769.90 31,953�638.30 996,430.08 15,927,379.81 3,238,159.86 3,258.45 ----'-------- " ' '-------------- 56,"I62,656.7? 56,762,856.72 DRAFT PREPARED 06/28/2012, 8:15:14 2D11 TRIAL BALANCE PAGE 85 PROGRAM: GM2570 AS OF 00002011 ACCOUNTING PERI00 15%2011 CZTY OF PALM DESERT � . . ""'"""""""_""""'_____'_'_"_"'____"_'_'_'_"""____""________'_""__"'__'""""""'__"____"_______"'___"__' FUND 853 RGA PROJ AREA N3 ACCOqNT DEBIT CREDIT _ACCOUNT DESCRIPTION BALANCE BALANCE _______"__""'_'_'_"_"'_"__'_"_"_""""_'_'_"'_____""___"_""""""_""'_'__'__"_____'___'_"'_"'____'___ 101 00 00 CASH / CASH 302 7? GO CASH WZTR FISCAL AGENT / PJq3 $4.795M SERIES 2603 1�2 7i� CO CASii WITH FLSCAL AGENT / PAM3 2006TR $15.OSH 109 00 00 CASH / FAIR VALUE ADJUSTMENTS ]09 O1 00 FRIR VALUE ADJUSTMENTS / CRSH WITH TRUSTEE 116 02 00 ZNTER6ST RECEIVABLE / INT REC - TRUSTEE A1C 202 00 00 PAYABLES / ACCOUNTS PAYABLE-WR 241 O1 00 RESERVED FOR ENCUMBRANCES / RESERVED FOR ENCUMBRANCES 241 02 GO RESERVED FOR ENCUHBRANCES { F.ES FOR CONTINUING APPROP 253 20 00 FUND 6AL/RE - UNRESERVEO / FD BL/RET ER-ONRESR/DESGN 253 21 00 FOND BAL/RE - UNRESERVED / REVENUES 253 22 00 FUND BAL{RE - UNP,ESERVEO / EXPENDITURES/EXPENSES 253 23 00 FUND BALlRE - UNRES6RVED ! ENCVMBRANCES '155 00 00 FUNO BALlR.E./EV�ITY ACS / ADJUSTM6NT POR FAIR VALUE FUND TOTALS FUND IS IN BALANCE 2,816,137.51 2,589,2D9.48 15,949,397.74 3,921.71 28,691.03 � 21,601.19 112,562.15 3,135,182.00 6,200,000.00 13,009,673.99 111,099.09 137,294.96 3,139,382.00 70.02 _"_""_"'__" ____'"'___""" 24,576,508.91 29,576,508.93 DRAFT PREPARED 06/28/'2012, 6:15:14 2011 TRIAL BALANCE PAGE 66 PkOGRAM: GM257U AS OF 00002011 ACCOUPITING PERIOD 15/2011 CFTY OF PALM DESERT � "'_""'___"__."""'___""___""____"_'_'___'__"_'___'_'_"'_'__'___"___""__'_""_"""____""_"_""" _'_"__ FUND 859 RDA PROdECT AREA H9 ACCOUNT � DEBIT CREDIT ACCOUNT DESCRZPTION � BALANCE BALANCE ""____"'_"'___"_____'_""____""'__"'__"'____"""____'_"'___"'_'_"_"""'__"_'_""__"_""'_"__"'______'_'___'_' 101 00 UO CASH ! CASH � 2,292,929.09 102 49 00 CASH WSTH FISCAL AGENT / PJN9 - TAB 15.695 BOND 5,177,905.05 1G2 79 GG CASH WITH FISCP.L AGENT / PAM9 2006TA $19.24M 16,752,782.55 104 00 00 CASH / FAIF. VALUE ADJUSTMENTS 104 O1 00 FAIR VAI.UE ADJUSTMENTS / CASN WITH 1'RUSTEE 39,323.79 116 02 OG INTEREST RECEI4ABLE / INT REC - TRUSTEE A/C 25,891.11 116 03 QO INTEREST RECEIVABLE / ItdT REC - LOANS/NOTES REC 96,000.00 126 03 00 NOTES RECEIVABLE / UCP. INFRASTRUCTI7RE 1,200,000.00 202 00 60 PAYABLES / ACCOUNTS PAYABLE-WR Z<& 53 Q1 TRUST - SECURITY DEPOSiTS / TRUST - SECURITY DEPOSITS 291 O1 00 RESERVED FbR ENCUMBRANCES / RESERVED FOR ENCUMBRANCES � 291 02 00 RESERVED FOR ECiCUMBAANCES / RES FOR CONTINUING APPROP 247 00 00 RESERVES / RES-NONCURR T30TE/LOAN REC 253 ?0 OQ FUND BALlRE - UNRESERVED / FD BL/RLT ER-UNRESR/DESGN 253 2] OG FOND BAL/P.E - UNRESERVED / REVENUES 253 22 00 FUND SAL/RE - UNRESER' 3,112.56 19,613.21 15,000.00 537,�03.89 13,301,899.75 1,200,OOU.00 20.9�2,068.90 291,294.18 JED / EXPE4IDITURES/EXPEtdSES 258,611.52 253 23 00 FUND BAL/RE - iINRE56RVED /£NCUMBRANCES 53�,703.$4 ________"'____' __'_""'_""" FUNU TOTALS 26,335,591.94 26,335,591.94 FUND IS IN BAL?.NCE DRAFT PREPRRED 06/28/2012� 8:15;19 2011 TRIAL BALANCE PAGE 87 PROGRAAI: GM257U AS OF 00002011 ACCOUNTING PERIOD 15/2011 CITY OF PALM DESERT � "'__""_"_"""'_____'_"""'_'_"___'_'_'__"_""'_'___'________""_"'_"_"_'_"'_"'_'_'__'__"__'_'_'__"_""___"""" FUP7� 860 R�A DEBT SERV pJ AREA #1 � � ACCOUNT DEBIT CREOIT ACCOUtdT DESCRIPTI047 BALANCE BALANCE "'__"_'_""'__"'_"'_"""_____"'__'______"'_____"____"'__""_""_"_____"�._____"'__"""_'_'_'_'___"'__' 1J1 CO 00 CASH / CASH 109 OG 60 CASN / FAIR VALUE ADJOSTMENTS 117 00 OG RECEZVABLES / PAOPERTY TAX/ASSESMNT REC 130 62 00 DUE FROM OTHEH FQNDS / DUE FROM OTHER FUNDS—F851 190 O1 00 80ND ISSUE / ENERG'f PROGRAM 202 00 00 PAYABLES / ACCOUNTS PAYABLE—WR 230 10 GG ADVANCES PAYABLES / HOUSING SET—ASIDE 242 00 00 RESERVES / RESERVE FOR RECEIVABLES 251 00 60 FOND BAL/ft.E./EQUITY ACS / RESIDUAL EQUITY TR INlOUT 253 20 00 FUND BAL/RE — UNRESERVED / FD BL/RET ER—UNRESR/DESGN 253 21 00 FUP1D BAL/RE — UNRESERVED / REVENUES 253 22 00 FUNO BAL/RE — UNRESERVED / EXPENDITURESlEXPENSES 255 00 00 FUND BAL/R.E./EQUITY ACS / ADJUSTMENT FOR FAIR VAlUE FUND TOTAI.S FUNG IS IN BALANCE 26,873,071.89 89,295.35 569,461.25 2,790�000.00 50,209,898.76 ""'"'_'__"___ 60,541,7?7.29 300,372.01 7,53%.50 10,936,131.18 2,790,000.00 986,119,55 16,591,615.90 50,090,6G3.31 36,998.89 """""" _' _' 80,541,727.29 DRAFT PR�EPAAED 06/28/2012, 6:15:19 2011 TRIAL 9ALANCE PAGE Bfi PROGRAM: GM257U AS OF 00002011 ACCOUNTING PERIOD 15/2011 CSTY OF PALM DESERT . . � """"""_"'_"'_______"_""'_____'_"_'______'__"'_'_______""'___'"_"""'__'___'_'___""'""_'_"""'_"___"""_"___ FUND 861 R�A DEBT SERV PJ AREA N2 ACCOUNT DEBIT CREDIT ACCOUt7T DESCRIPTION 6ALANCE BALANCE _"_""'_____'_""__'_"__""_'_"_'_____'_""___"""""_____"_"'_____""__"_"'_"'___"_"'"""_""'_'__'__"""'_'__ 117 00 00 RECEIVABLES ! PROPERTY TAX/ASSESMNT REC 130 82 00 DUE FROM OTN£R FUNDS / DUE FROM OTHER FUNDS-F851 230 10 00 ADVANCES PAYABLES / HOOSING SET-ASIOE 230 11 00 ADVANC65 PAYABLES / ADV/PAY-GEN FD 110 230 21 00 ADVANCES PA'tABLES / ADV/PAY-NEW CONSTR FD231 230 40 00 ADVANCES ?AfABLES / AOV/PAY-CAP PJ RES FD900 Z3G 91 GO ADVANCES PAYABLES / AOV/PAY-CP PARKbREC FD930 230 51 00 ADVANCES PAYABLES / ADV/PAY-SELF INS FD575 253 ZO OV FUND BAL/RE - UNRESERVED / FD BL/RET ER-UNRESR/DESGN 253 21 UO FUHD BAL/RE - UNRESERL'ED / REVENUES ?53 '2 00 FUNO BAL/RE - UNRESERVED / EXPENDITURES%EXPENSES 25S 00 �J FUND BAL/R.E./EQUITY ACS / ADJUSTMENT FOR FAIR VALUE PUND TOTALS FUND 7S iN BAL9NCE 25,09-0.83 3,395,277.41 13,995,582.75 15,679,00?.97 '__"""___"_' 32,599,912.46 3,755,605.33 2,255,00�.00 659,000.00 s,suo,o�o.00 9,765,060.00 381,OOO.DO 15,260.2�8.27 9,058.86 '___"'_'_""'_ 32,599,912.46 DRAFT PREFARED 06/28/2012, 8:15:19 2011 TRIAL HALANCE PAGE 89 PROGRAM: GM257U AS OF 00002011 ACCOUNTING PERIOD 15/2011 CITY OF PALM UESERT '_""'_""'_"'""___"___"""___"'_____'_'_""_"___'__"""___"'___'_'___'_""""_'___""'___"_'_'_"""___'______'_"' FU13D 863 RDA DEBT SEftV PJ AREA A3 ACCOUNT DEBIT CREDIT ACCCIUN'f_ D65CRIPTION BALANCE BALANCE ' _ _ _ _ _ ""_ _ _""""' "" _ _ _ ""' _"""' _' _' _ _"_ _ _"' _' _ _""_ _ _ _"_' _""' _""_ _ _"' _' _' _"""""_"' _ _ "_ """' 101 00 OQ CASH ! CASH 103 00 00 CASH / FAIR VALUE ADJUSTMBNTS 117 UO UO RECESVABLES / PROPERTY TAY./ASSESMNT REC 230 10 06 ADVANCES PAl'ABLES / HOUSING SET-ASIDE 253 20 OQ FUND BAL/F.E - GNF.ESERVED / FD BL/RET EA-UNRESR/DESGN 253 21 00 FUND BAL/RE - UNRESERVED / REVENUES 253 2? 00 FUND BAL/RE - UNRESERVED / EXPENDITURES/EXPENSES 255 06 00 FUND BAI./R.E./EyUITY ACS / ADJUSTMENT FOR FAIR VALUE FUND 1'OTALS FUND IS ID1 BALAp]CE 3,023,886.53 9,211.02 6,429.17 97Q,313.43 1,869,337.56 9,279,651.72 9,069,163.14 967.11 ___""'"""'_' __""___"_'__' 7,115,480.84 7,119,480.84 DRAFT PREPARE'J 66/28/2012, 8:15:19 2011 TRIAL BALANCE PRGE 90 PROGRAM: GM257U AS OF 00002011 ACCOUNTING PERIOD 15/2011 CITY OF PALM DESERT """"_'___'__"'__""""'______""'_"_"______"""_"__""""_'____'_'____'_""'__'__""___"__"""_'_______"_"'___ FUN� 669 RDA DEBT SERV PJ ARER 89 ACCOUNT � DEeIT CREDIT ACCOUNT DESCRIPTSON BA1AhICE BALANCE 101 OQ 00 ioa oo aa 117 Ua OG 230 10 00 253 20 00 253 21 00 253 ?2 00 255 00 00 CASH / CASR CASH / FAIR VA7.UE ADJUSTMENTS RECEIVABL£S / PROPERTY TA3(/ASSESIANT REC ADVANCES PAYABLES / HOUSING SET-ASIDE FUND BAL/RE - UNRESERVED / PD BL/RET ER-UNRESR/�ES6N FUND BAL/RE - GNRESERVED / REVENUES FUND BAL/RE - Ul3RESERVED / EXPENDITURES/EXPENSES FUND BAL/R.E./EQUITY ACS / ADJUSTMENT FOR FAIR VALUE FUND TOTALS EUND IS IN BALANCE 3,758,370.50 5,313.66 6,233.14 2,657,238.65 1,730,736.21 11,977,916.07 12,605,836.79 1,�33.77 _""""""_" _"'_""'_'_"" 16,372,940.38 16,372,940.36 DRAFT PREPAFE� 06/2d/2012, 8:15:19 2011 TRIAL BALANCE PA6E 51 PROGRAM: GM257U AS OF 00602011 ACCOUNTING PERIOD 15/2G11 CITY OF PALF1 DSSERT "'__""""_""__"'__"_'_'__""_____""'___'_"""_"_'___'___"'_'""""'__"'_""_'_"_"_"_""'_"""'____"""__'_ EUN� 870 FDA SR NOUSING FUND ACCO[1tdT DBBIT CREDIT ACCOUNT bESCRIPTION � HALANCE BALANCE """""'__"""'__"""___""_'__"_"'__'__"__'__'_"'_'_'_'__"_'___"'_""""_'_""'__"'___'__""'_"__'___'_"'_"" 301 00 QO CASH / CASH 102 39 QO CASN WITH FISCAL AGENT /$86.155M�SERIES 2007 lU9 il0 OO CASH / FAIR VALUE ADJ[ISTMENTS 1t74 O1 00 FAIA VALUE ADJUSTMENTS / CASH WITN TRUSTEE 115 00 00 RECEIVA6LES / ACCQUNTS RECEIVRBLE 116 02 aa INTEAEST RECEIVABLE / INT REC - SRUSTEE A/C 116 03 00 INTEREST RECEIVABLE / INT REC - LOANS/NOTES REC 117 00 00 RECEIVABLES / PROPERTY TAX/ASSESMHT REC 129 00 60 DUE FROM OTHERS / LOANS RECEIVABLE 1Z9 80 10 LOANS RECEIVABLE / L/M LOANS RECEIVABLE 193 Q1 00 PREPAID E:ipENSE / PREPAI� ACCTS PAYABLE 152 �1 OQ ADVANCES/REC PROM F.DA / AD`lANCES/REC FROM PJN1 152 Q2 00 AOVANCESlREC 'eROM RDA / ADVANC6S/AEC FRON PJN2 152 03 00 ADVANCES/REC FROM RDA / ADVANCES/REC FRqM PJN3 152 09 00 ADVANCES/REC FRO:H RDA / ADVANCES/AEC FROM PJA4 161 71 QQ LAND-LAND / LAtdD HELD FOR RESALE 166 71 00 INVENTORY i' INVENTORY NELD FGR RESALE 202 a0 00 PAYABLES / ACCOOPITS PAYABLE-WR 216 00 00 WAGES/TAAES/INS/DC/PR PAY / NAGBS/TAXES/7N5/DC/PR PAY 222 00 00 OTNER LIABII,ITIES / DEFERAE� REVBNUE 222 OS 06 DEF5RRED REVENUE / YD DEVEL CONPANY DEP TNT 22B 53 U1 TRUST - SECURFTY DEPOSITS / TRUST - SECORITY DEPOSITS 241 O1 QQ 2ESERVED FOR ENCQMBRANCES / RESERVED FOR ENCUMBRA4ICES 241 02 QQ RESERVED FOR EC1CUMeRANCES / RES FOR CONTSNUING APPROP 245 !0 06 RESER�ES-FA / RESERVES-HOMES FOR RESALE 246 00 6Q RESERVES / RES-PREPAID EXP/DEPOSIT5 23,929,618.28 29,609,142.17 38,795.56 15,051.66 29,208.62 38,062.21 34,524.10 7,298,596.96 26,095.08 130.00 10,4's8,131.18 3,755,605.33 970,313.43 2,657,238.65 61,639.00 2,623,753.10 33,324.01 17,368.23 32.279.72 6,796.00 36,492.73 SOG.UO 259,99J.40 13,458,688.37 2,685,367.10 130.00 DRAFT PREFARED �6/28/2012, 8:�15:19 2011 TRTAL BALANCE PAGE 92 PROGF.AM: GM257U AS OF OQ002011 ACCOUNTING PERIOD IS/2011 CITY OF PALM DESERT """__""__"'___"_'_""_"____"'______'__""____"___'_""_'__"_'____'_'_"'_"""""'__"'__'_"_""""_____'_'_"___ FU[JD 870 R�A SR HOUSING FUND ACCOUNT D£BIT CREDIT ACCOUNT DESCRIPTION BALANCE BALANCE _ _ _""'_"""_""""""'__' _"__"_""_""'_ ___ _""""_"___"""_"_"'___""'_""_"__""""_"__"""_"__"_""' 297 06 00 RES-NONCURR NOTE/LOAN REC / RES-N/REC S-NELP(11 NOTES 297 OH 00 RES-NONCORR NOTE/LOAN REC / kES-L/REC PORT PLM MH PK 248 O1 UO RESERVE FOA A.DVAISCES-RDA I RES FOR ADV RDA PROJ N1 296 02 QO RESERVE FOR ADVANCES-RDA / RES k'OR ADV RDA PJ $2 248 03 60 RESERVE FOR ADVAP}CES-RDA / RES FOR ADV RDA PROJ M3 2a8 09 00 P.ESERVE FOR ADVANCES-ROA / RES FOR ADV RDA PROJ R9 253 20 00 FUND BRL/RE - UNRESERVED / FD BL/RET ER-UNRESR/DESGN 253 2i oc FUND BAL/RE - UNRESERVED / AEVENUES 253 22 OQ F'UND BAL/RE - UNRESERVED / EXPENDITURES/EY,PENSES 253 23 QO FUND eAL/RE - UNRESERVED / ENCUMBRANCES 255 00 aa FUND BAL/R.E./EQUITY ACS / ADJUSTMENT FOR FAIR VALGE F'UNB TOTALS FUND IS IN BALANCE �,298,546.96 26,G45.08 10,438,131.18 3,755,605.33 970,313.43 2,657,238.65 36,661,209.96 17,212,809.52 18,768,992.15 259,997.40 _____"_"""_' 55,553,739.28 3,385.61 __'___"_'__'_" 95,553,739.28 DRAFT PP�SFARED 06/23l2012, 8:15:19 2011 TRIAL BALANCE PAGE 93 PFOGRAM: GM257U AS OF 00002011 ACCOUNTING PERIOD 15/2011 CI'CY OF PALM DESERT ""_"_'_"""_""____"____"____""_"""'________'___'__""'__"""__'""___'__'_""'______'____"""'__"'_"_____""' FUIdD 871 PALM DESERT HOUSZNG ALITH ACCOUNT DEBIT CREDTT ACC6UNT DESCRLPTION BALANCE HALANCE "___"'_"'_"'_"'_"'___"""'_"___'_'_______"__"'__'______"""_"""'_""___"__""'__'_'__'__"'__"""__"___"_'_"' 101 OU OG CISH / CASH 162 02 O1 CASH WSTH LZAF - HOUSING / LIAF CAPITAL - HOUSING 102 03 GO CASH P7ITH FISCAL AGENT / CASH WITfl CAMP - HOOSING 1Q3 47 16 CRSH/UNION P�HA -CHECKING / YDHA CHECKING 1Q2 97 11 CASH/UNION POHA -CRECKING / PETTY CASH 102 47 20 CASH/UNION P�HA -CHECRING / PDHA - TRUST 109 UO 00 CASH / FAIR VALUE ADJUSTMENTS , 115 QO 00 RECEFVABLES / ACCOUNTS RECEIVABLE 116 00 OQ RECEIVABLES / INTEREST RECEIVABLE 2�2 UO 00 PAYABLES / ACCOUNTS PAYABLE-WR 2�2 50 00 ACCOUNTS PRYABLE-WR / ACCTS PAYABLE-OTHER 2C6 00 QO PAYABLES ( RETENTTONS PAYABLE 20l 74 00 ACCOUNTS PAYABLE / ACCRUE� MANAGEMENT FEES 230 25 00 WAGES/TAXESlIPIS/DC/PR PAY / ACCRUED PAYROLL 222 00 00 OTHER LIRBILITIES / DEFERRED REVENUE 22? 1] 00 DEPOSITS / HOUSING AUPH. RPT DEPOSIT 241 G1 QO AESERVE6 FOR £NCUMBRRNCES ! RESERVED FOR ENCUMBRANCES 241 0: 00 RESERVED FOR ENCUMBRANCES / RES FOR CONTINUING APpROP 243 03 00 RES-OTHERS / Re,SERVE REQUSREMENT FOND 253 20 00 FUND BALlRE - UNRESERVEU / FD BL/RET ER-UNRESR/DESGN 253 21 DO FUND BAL/RE - UNRESERVED / REVENUES 253. 22 00 £UND BAli/RE - UNRESERVED ! E%PENDITURES/EXPENSES 253 23 00 FUND HAL/RE - Uz3RESERVED / ENCUMBRANC£S FUND TOTALS FUND IS IN BALkNCE 8.929.267.20 1,650,266.75 130.81 671,179.78 1,800.00 353,871.�0 2,706.37 1,956.98 5,205,123.16 5,152,539.73 2,290,831.84 '_"_"_____"" 29,299,693.19 12,927.82 78,913.1G 92,352.22 8,262.00 35,550.00 47,875.79 13,213.51 393,871.00 2,250,631.89 919,999.16 7,752,862.U0 12,698,494.75 _""'__""_'__ 29,259,693.19 DRAFT PREPARED 06/28/2012, 8:15:19 20ll TRIAL BALANCE � PAGE 94 PRJGRAM: GM257U AS OF aaoosoii ACCOUNTING PERIOD 15/2011 CI'PY OF PALM DESERT '_""'_"_"""_"_""'_"'___"_"_____"""_________'_"'__"'__'__"_""_____"""_"""""_'_"_"'_"""__'____'_'___'__ FUUD 860 RDA TRUST FUN� ACCOUNT DEBIT CREDIT ACCOUtJ2 DESCRIPTION BALANCE ' BALANCE "____"""`_'_'____'__"""_"'__""_'"'_"'____'_'_'_""___"___"'_"___""'___'_""'_'_'_"_"""'_"_'__""_'__'_____" 101 00 00 CASH / CASH 202 00 00 PAYABLES / ACCOUNTS PAYABLE-WR 239 U1 OU OTHER NONCURRENT LIAB ( C.V. COMM COLLEGE DIST 239 02 00 OTHER NONCOkRENT LIAB / DSUS� 239 03 00 OTHER NONCURRENT LiA6 / COUNTY-CIP RESERVE 239 03 Q3 COUNTY-CIP RBSERVE / 2003 Obligation 239 03 08 COONTY-CIP RBSERVE / 2006 Obligation 235 04 00 OTNER NONCUR.RENT L;AB / CV PARA S REC 23S Ob 00 OTHEP. NONCURRENT LiAB / PSUSD 239 07 GO OTHER NONCURRENT LIAB / CV MOSQUITO ABATEMNT PJq2 239 Q8 GO OTHER NOC7CURRENT LIAB / COUNTY-GENERAL PJ#2 239 Q9 QO OTHER NONCURRE�T LIAB / COUNTY-LIBRARY PJN] 239 1Q ao OTHER NONCURREN: L7AE ( COUNTY-FIRE 235 11 aa OTHER NONCURRENT LIAB / RIVERSIDE CQ SCHOOLS PJ#1 239 12 00 OTHER NONCURRENT LIAB / CVMAo PJN7 239 13 OG OTHER NONCL'RRENT LIAB / CVWD PT�1 239 14 OQ OTHEA NONCORftENT LIAB ! CGUNTY GENERAL PJI{3 239 15 00 OTNER NONCUHRENT LIAB / COUNTY LZBRARY PJN3 239 17 00 OTHER NONCURRENT LSAH / COUNTY NEALTH'S JUV FD 239 18 0.0 OTH6R NONCURNENT LIAH / COI7NTY-LIBRARY PJN2 239 19 OQ OTHER NONCURRENT LIAB / RIV CNTY SCHOOLS FJU9 234 20 00 OTHER NONCURRENT LZAB / CV PARR� REC PJ84 239 21 C6 OTHER NONCURRENT LSAB / CV MOSQUITO PJY9 239 22 00 OTHER NONCURRENT LiAB / DSUSD PJk4 ?39 23 00 OTHER NONCURRENT LIAB / CV RESOURCE PJM9 .'38 24 00 OTNER NQNCURRENT LZAB / CVWD PJi19 44,341,715.93 �oe.oa 618,706.22 2,665,155.32 19,356,493.61 27,531.16 56,11G.69 234,691.99 �282,593.38 228,276.59 511,060.23 4,965,086.42 2,223,'7-03.43 336,627.49 186,349.97 277,380.61 4,128,861.32 622,089.28 1,059,979.47 312.81 24-0,392.99 206,J21,65 136,215.47 1,759,965.67 3,988.88 349,977.�3 DRAFT PREPARED 06/28/2012, 8:15:19 2Q11 TRIAL BALANCE PAGE 95 PROGRAM: GM257U AS OF 00002Q11 ACCOUNTING PERIOD 15/?O11 CITY OF PALM DESERT '_"""'_____'_""_"___""'____'_""'_'_____"'_""'_'_'_'__________'__"'__"'_"'_"'""""""""_"'_'_'____'_"_"_"'_' FUl7D SB6 RDA TRUST FUND � ACCOJNT � DEBIT CREDST ACCOUNT DESCRIPTIO[d BALANCE BALANCE 239 ?5 00 OTHER NONCURFENT LI,�B ( DESERT CMNTY COLLEGE PJN9 239 26 00 OTHER NONCURRENT LIAB / COUNTY GENERAL PJY9 235 27 00 OTHER NONCORRENT LIAB / �OUI3TY LIB PJtl4 _'35 28 00 QTHER NONCURRENT LIAB / COUNTY FIRE PJ#9 239 3� 00 OTHER NONCURRc_NT LIAB / DSUSD PROJECT k 2 239 31 00 OTHER NONCURRENT LIAB / DCCD PROJECT # 2 239 32 00 OTHER �NONCURRENT LIAB / RIVERSIDE CO SCHOOL Pk2 235 33 00 OTHER NONCUP.RENT LIAB / DESERT SANDS UNIFIE❑ P113 239 39 00 OTHER NONCORREN; LIAB / DCCD PN3 239 35 GO OTHER p10NCURRENT LIAB / RIVESIDE COUNTY SCH Pk3 239 36 00 OTHER NONCORRENT LIAB i CV MOSQUITO ABATE PN3 239 37 60 OTHER NONCUF.R.EplT LIAB ( CVND PM3 235 3$ QO OTHEA NONCURRENT LIAB / Riv Co Reg Park 6 Open N1 239 39 OQ OTHEA NONCURREPIT LIAB / C V Public Cemetary N1 239 90 OC OTXER NONCURR�NT LIAB / Desert Hospital 81 239 41 OQ OTHER NONCURRENT LIAB 1 CVND Imp Dist 80 Pzoj#1 239 92 00 OTNER NONCURRENT LIAB / CVWD Storm Water Pxoj#1 239 95 DO OTNER NONCURREHT LIAB / City of Palm DeS2rt PrjNl 239 46 00 OTHER NONCURRENT LIAB / Rancho Mizage Library dl ?39 47 00 OTHER NONCURRENT LIAe / Rancho Mirage Fice Pcjil 239 98 00 OTxER NONCURRENT LIAB ! C V Resousce Conser Prj111 239 49 00 OTHER NONCJRRE:JT LIAB / Palm Spring Public Cem A1 239 50 60 OTHER NONCOF.REfJ: LIAB / Indian Wells 239 51 (t0 OTHER NONCURRENT LI:.B / Supeivisoiial Road D114 239 52 00 OTHER NONCURRENT LIAB / COUNTY FIRE - SB211 M2 '139 53 00 OTHER NONCl1RRENT LIAB / PALM DESERT - SB211 R2 373�922.41 2,012,632.57 3,988,378.38 '120,513.00 957,279.48 184,096.56 100,158.19 137,297.04 28,551.91 15,533.93 10,391.93 29,115.99 19,265.12 10,232.71 95,647.94 9.437.07 17�202.08 66,152.45 3'v0,91 841.50 625.17 826.96 2.16 .19 32.56 34.79 DRAFT PREPARED 06/26/2012, 6:15:19 2011 TRZRL BALANCE PAGE 96 PROGRAM: GM2570 AS OF 0000?O11 ACCOUNTING PBRIOD 15/2011 CITY OF PALM DESERT __"______""_'__"_""'__'_'_"'_"_"""'___'__'__""'_'__"_'_"_"'_____"'_"""_"'_""_'_"_"'_"""______""'__"'_ FUND 660 RDA TRUST FUpID ACCOUNT DEBIT CREDIT ACCOONS DESCRIPTItfN BALANCE BALANCE _"""""_'_"_ ____'___"""__""""'"""'_"___'_"_'_""__ __"__""""'____""_' ___ _"____"'_"""""""_ 239 59 QG OTHER NONCJRREhT LIRB / RIV PARK60PEN -582ll N2 <35 55 06 OTHER NONCUF.RENT LIAB / CV PUB CEMETERY-SB211 R2 239 56 60 OTHER NONCUF.RENT LIAB / p5 PUB CEMETERY-SB21I i2 ?39 57 00 OTHER NONCURRENT LIAB / DESERT HOSPITAL-SB211 �2 239 58 00 OTHER NONCURRENT LIAB / CV REC d PARK-56211 #Z 239 59 OQ OTHER NONCURP.ENT LIAB / CV WATER DIST-56211 M2 239 6Q 00 OTHER NONC(JRRENT LIAB / CV RES CONSER-S6211 $2 239 0l 00 OTHER NONCORRENT LIRB / CVWD STORM WATER-562ll !i2 239 91 PO OTHER NONCURREWT LIRB / CONSIDERATION DEPOSIT/DEV 235 92 00 OTHER NONCURRENT LIAB / SHEITEA STORM/REpLACE RES FUND TOTALS FUND IS IN BALANCE 3.12 1.65 .52 19.05 10.29 22.'76 .29 28.81 275,011.1] 97,025.95 _""'___"""' __'____""""_ 49,391,715.93 49,391,715.93 DRAFT PREPARED Oo`/28/201?, 8:15:14 2011 TRIAL BALANCE PAGE 57 PROGRAM; GM257U AS OF 00002011 ACCOUNTING PERIOD 15/2011 CITY OF PALM DESERT ____"""""'"""______""'_""___""'__'_____"_'_""'__'_______' """'_"""__"'__'_'_"""'_"___'______"'___'__"_____ FUND 950 R6A LONG-T DEBT ACCNT GAP ACCOUNT - DEBIT CREDIT _ACCOUNT ❑ESCRIPTION BALANCE eALATICE ___"_____'__"""'____""""""___""_____""'_'__"'____'_"__"___""__""_'_'_'_"_"__'___"""'__""___" 182 00 00 LTDRG-AMT TO BE PROVSDED / LTDAG-AMT TO BE PROVIDED 239 1Q 11 LTD NOTES/LOA41S PAY'ABLE / LTD NOTE PAY-COUNTY FUND TOTALS 122,707.06 122,707.06 '--'-----"--- ------------- 122,707,06 122,707.06 FUND IS IN BALANCE DRAFT PRF.PARED �6/28/2012, 8:15:19 2011 TRIAL BALANCE PAGE 98 PROGRAM: GM257U AS OF OaU02011 ACCOUNTING PERIO� 15/2C11 CITY OF FALM DESERT __"'__"""""___'_"__"'_'_""'_'____""""__"'_______"__'__""'__""___'__'__"'_'_'___""_'__ F[IND 570 C?TY GN LONG-T DEBT AC GP ACCO�NT ACCOUNP DESCAIPTION "'____"___"'____"'__""'_'_"'_"__""____""'____"""__'___"'__"'_' 181 QO 00 LTDAG-AMT TO BE PROJIDED 1 LTDAG - AMOUNT AVAIlABLE 182 QO 00 LTDAG-9MT TO BE PROVIDED / LTDAG-AMT TO BE PROVI�ED ?G3 OU oa PAYABLES / COMPENSATION PAYABLE L-T 20A 00 QQ PAYABLES / CLAIMS b JUDGEMENTS PAY 225 CS OG ASSESSMENT BONDS PAYABLE / SECTION 29 ASSESSME23T 2<5 09 06 hSSESSMENT 60NCS PAYABLE / LTo 98-1 AD BIGHORH 225 10 00 ASSESSMENT BONDS PAYABLE / UNIVERSITY 225 11 00 ASSESSHENT BOHDS PAYABLE / Highlands Ondexgrounding 225 12 u0 ASSESSMEtJT BOpiDS PAYABLE / ENERGY PROGRAM - RDA 225 13 QO ASSESSMENT BOC7uS PAYABLE / ENERGY eOND - WELLS FARGO FUND TOTRLS FUND IS IN BALhNCE "'___""'__"_'____"' � DEBIT CREOIT EALANCE HALANCE ___'_'_'_""___"'___""'"""""_"_"'__"" 625,973.80 105,951,992.05 2,327,598.85 470,867.G0 28,900,000.00 625,000,00 69,715,OOa.00 1,658,000.00 Z,790,OOQ.00 s,oss,00a.00 ---------------- ----- -- ------- 106,081,965.65 106,061,965.85 DRAFT PREPARED 06/28/2012, 8:15:14 2011 TRIAL BALANCE PAGE 95 PROGRAM: GM257U AS OF 00002011 ACCOUNTING PERIOD 15/2011 CZYY OF PALM DESERT � _""____"'"""__'_"_"'_""""'___'_____"""""'_____'____"_____"""_""_____"_""""" "_"__'__"'_"'_'___'_'_"" FU`IG 980 GEN FIXED ASSETS A/G-RDA ACCOUNT DEBIT CREDIT _ ACCOUNT �ESCRIPTION BALANCE BALANCE '___"'_'_"'__""_"'___""____"_""'_'"""_'___""""__'__'_'_"""'_"___'_'_"___'_"""'__'_'_"_""'__'___"' 161 50 00 LANO-LAND ! LAND-RDA 161 70 00 LAND-LAND 1 HOUSIN� LAND 162 50 00 BUILDSNC,9 / BUILDINGS-RDA 162 50 O1 BUILDZNGS-RDA / ACCOM DEPR/BUZLDINGS 162 S1 GO BUILDZNGS / BUILDINGS-HOUSING 162 �0 O1 BUILDSNGS-HOUST_NG / ACCUM DEPR/HOUSZNG 163 SO 00 IMPROV GTHER THAN BLDGS / IMPRV OTHER TH BLDGS-RDA 163 SO O1 IMPRV OTHER TH BLDGS-RDA / ACCUM �EPR/IMPRV OTHER 163 7U 00 IMPROV OTHEP. THADI BLDGS / TMPR OTHER TH BLDG-HOUSE 153 70 O1 IMPR OTHER TH�BLDG-HOUSE / ACCUM DEPR/HOUSING 164 50 00 MACHINERY/E�UIPMENT/FIXTR / MACHINERY S EQUIPMENT-RDA 169 50 O1 NACHINERY & EQUIPMENT-RDA / ACCUM DEPR/EQUIPMENT 164 70 00 MACHINERY/EQOIPMENT/FIX.TR ! MACHINE/EQUIPMENT-HOUSING 1F4 70 Oi NACHINElEQUIPMENT-HOUSING ! ACCUH DEPR/AOUSING 165 SO 00 CONSTRUCTFON IN PROGRESS / CONSTR IN PROGRESS - RDA 165 70 00 CONSTRUCTION IN pROGRESS ( CONSTRVCT IN PROG-HOUSING 280 O1 00 ZNV IN FA ACT GROUP ! RDA INV IN FIXED ASSETS 280 70 00 IWV IN FA ACT GROUP / RDA 2NV IN FA NOUSING FU!!D TOTALS . FUND IS IN BALAt3CE 1,911,907.31 9,532,O1D.82 127,867.38 69,735,797.41 5,000,8?5.00 2,311,316.69 219,128,78 79,256.95 5,701,332.19 � 296,520.69 '_""'__"'_"_ 118,410,977.22 12,788.72 29,691,996.34 3,063,005.30 � 972,255.91 187,771.42 64,557.91 13,486,047.00 70,432�559.62 118,910,977.22 PREPARED 06/28�/?012, 8;15:14 PROGkAM: GM257U CITY OF PALM DESERT '____"""'__""'_"__""_""""'_"'_____"' FU41� 987 GEN FLXED ASSETS A/G-CITY ACCOUNT ACCOUNT DESCRSPTION __"'__""__""'_"_'_"'_____""__""'"'___' 2011 TRIAL BALANCE AS OF 00002011 DRAFT PAGE 100 ACCOUNTING PERIOD 15/2U11 __"'___""____'_""__""'_"'_""""'_____'__'_'_"""____"'_""____""'_ DEBIT CRE�IT � eRLAP]CE BALANCE ____""'_"_____"_"""'___'"_'___"""___"""',___'_________"'____"'___' 161 0� GO FIXED RSSETS ACCNT GROUP / LRND-LAND 162 00 00 FIXED ASSETS ACCNT GROUP / BOILDINGS 162 SO Of BUILDINGS / ACCUM DEPR/BUILDING 163 00 UO FIXED ASSETS ACCNT GROUP / IMPROV OTHER THAN BLDGS ]63 10 O1 IMPROV OTHER THAN BLDGS / ACCUM DEPR/IMPROV OTHER 164 00 00 FIXED ASSETS ACCLJT 6ROUP / MACHINERY/EQUIPMENT/FIXTR 164 09 00 MACHINERY/EQUIPMEN?/FIXTR / FIRE EQUIPMENT lE9 04 O1 FIRE EQUIPNENT / ACCUM DERP / FIRE EQ[lIP 164 10 O1 MACHINEAY/EQUIPMENT/FIXTR / ACCUM DEPR/EQUIPMENT 165 00 00 FIXEO ASSETS ACCPIT GROUP / CONSTRUCTION IN PROGRESS 16'L 00 00 FIXED ASSETS RCCNT GROUP / INPRASTRUCTURE 168 50 O1 INFRASTRUCTURE / ACCUM�DEPR/INFRAST 169 u0 00 FIXED ASSETS ACCt3T GROUP / RIGHT-OF-WAY 280 00 00 GFAAG-INV IN FA ACT GAOUP / INV IN FA ACT GROUP FUND TOTALS FUND IS IN HALhNCE 116,395,424.12 36,195,397.05 96,939,720.63 12,454,985.52 7,929,605.17 486,995.03 17,1'73,936.04 297,892.76 6,832,516.20 a,292,963.13 223,657,399.95 120,703,065.30 71,701,370.83 -'----'-------- 562,050,023.88 453,598,94U.53 562,050,023.88 PREPAREG 06/28/2012, 8:15:19 2011 TRIAL BALANCE PROGRAM: GM257U AS OF 00002011 CITY OF PALM DESERT . '__"'___"_"'__'_""'_ DRAFT PAGE 101 ACCOUNTING PERIO� 15/2011 "__"`_'____'""'___"'___"__'__'__'_"'_'_"'__""'___'_""_'___" '"_'____'__"'__'""____"""'___" ND 50 GLTDAG-PD F2NAN AUTHR P,�A ACCOUNT DEBIT CREDIT ACCOUNT �ESCRIPPION ""'__"___"_"_"_""_""____'" BALANCE BALANCE "_"__""_'_""'_""___'________""__'___""_""__""'__""'_'___""'_'_'____"__'_'___ 161 00 00 LT�AG-AMT TO BE PROVZDED / LTDAG - AMOUNT AVAILABLE 162 00 00 LTDAG-AMT TO BE PROVIDED / LTDAC,-AMT TO BE PROVIDED 231 45 DO 80NDS PAYABLE-NONCORRe.NT 1 LTP-$32.6GM PJI1 2007 231 60 GO BON�S PAYABLE-NOF�CURRENT / LTD-$66.155M SERIES 2G07 231 63 00 BONDS PAYABLE-NONCURRENT / LTD-$48N HOUSING SET-ASIO� 231 69 00 BONOS PAYABLE-NODFCURRENT ! LT� - TAB 11.02M PJN9 S58 231 65 00 BONUS PAYABLE-NONCURRENT / LTD - TAB 15.655 BON� 231 66 00 BONDS PAYABLE-NONCURRENT / LTD - TARR 22.07N SA02 231 67 00 BONDS PAYABLE-MONCUP.RENT / LTD-$17.31M TARR SA02 231 68 UO BONDS PAYABLE-NONCURRENT / LTD-$12.1M 02TAR8-HSA 231 59 00 BONDS PAYABLE-NONCURRENT / LTD-515.795M TARR SA03 231 70 00 BONDS PAYAeLE-NGNCURRENT / LTD-$14M SA03 PJql 231 71 00 BONDS PAYAdLE-NONCURRENT / LTD-$4.745M SA03 PJM3 231 72 00 BONDS PAYABLE-AIONCURRENT / PJgl $29.995tl SERIES 2604� 231 76 00 BONDS PAYAHLE-NONCURRENT / 1TD-2006 P/A1 $62.3M 231 77 VG BONDS PAYABLE-'.30NCORRENT / LTD-2006 P/A 2$61.6M 231 77 O1 LTD-2006 P!A 2$67.6M / ACCRETED INTBREST $67.6M 232 76 00 BONDS PAYABLE-t70NCORR6NT / LTD-2006 P/A 3$15.OSM 231 78 O1 LTD-2006 P/A 3$15.OSM / ACCAETED INTEREST $15.DSM 231 79 00 BONDS PAYAHLE-NONCURREHT / LTD-2006 P/A 4 515.24M 231 79 02 LTD-2006 P/A 9$79.24M / ACCRETED INTEREST 515.24M FOND TOTALS FOND IS ICI 6P.LANCE � 927,866,366.6q 427,866,366 64 55,605,000.00 22,755,000.00 79,950,000.00 1,535,000.00 �,zzs,000.00 13,575,000.00 22,070,000.00 11,540,000.00 1U,050,000.00 15,795,000.00 . 19,000,000.00 3,915,000.00 18,700,000.00 51,550,000.00 54,599,390.45 4,379,555.82 19,710,592.35 593,815.34 18,198,592.80 1,379,469.88 427,866,366.64 DRAFT PREPRRED 06/28/2012, 6:15:14 ?O11 TRIAL HALANCE PAGE 102 PR�GRAM: GM251U AS OF 0000?O11 ACCOUNTING PERIOD 15/2011 CIPY OF PALM DESERT __""""_____"_'_'""_"'________"'_"__"_"___"'___"'__"""_'___"_"_"_'_'_"_"_'_'_"""_'_"__""__"_____'_' _""'_ D. GLTDAG-PD FINAN AUTH CITY ACCOUNT DEBIT CREDIT ACC6UNT OESCRIPTION BALANCE BALANCE '_'___"___"___"'__""'_'_""__'__"_""'_'____"________"__"'___"'_"""_""___""'__""'_____'_"_"'____"___ 162 00 00 LTDAG-AMT TO BE PROVIDED / LTDAG-AMT TO BE PROVIDED 225 08 00 ASSESSMENT BUNDS PAYRBLE / LTD 97 $30.915M REV BOND 225 76 00 ASSESSMENT BONDS PAYABLE / LTD 03 $9.423H AST REV BD FUNO TOTALS FOND ZS IN BALADICE 10,930,000.00 7,535,000.00 2,895,000.00 ------"'--'--- ----'-----" 30,930,000.00 10�93U,000.00 Attachment B3 DRAFT PREPARED DSl25/2012, 9:36:9E 2012 BALANCE SHEET PAGE 56 PROGP.AM GN.263L ACCOUNTSNG PERIOD 07/2012 CITY OF PALM DESERT '_'__"'_'__"'__"_""'__ SupPression � Y '__""_"'__"__'__"_"'___"_"___"_"_____""____'____"""_"'_____""'____'__"'"_"____"__'__' 703 Ro4 successos Agency DEBITS CREDITS _____"_____'_'____""____"" '"_'__'_""_""""____"__'_"""__'_""__ _""'____-' ASSETS "_"""____""_"'__'______'""' ioi.ii-ao 1U1.12-OU 101.13-00 1G1.19-00 101�.15-00 101.2n-00 301.17-OJ 301.18-00 301.75-00 102.21-GO 102,21-50 102.22-00 302.39-00 1u2.96-60 102.95-60 102.99-90 102.50-60 302.66-00 102.66-00 iu2,�i-ao ioz.�z-ao 102.7�-90 702.�9-00 102.76-00 1�2.76-56 102.77-60 102.77-9� 1L2.7d-C�0 102.76-50 1D2.7y-00 262.75-90 163.03-u0 103.06-U6 1Q3.00-OC 103.99-Ou 125.99-00 125.03-00 143.03-6"u 193.05-OC 161.50-OG 1b3.50-00 1b3.5C-D1 169.50-00 109.50-01 i�o.oi-ao CASH / PJN1 CAPITAL CASH / PJN2 CAPITAL CASH / PJM3 CAPITAL CASH / PJR4 CAPITAL � CaSA / PAS3-TBRU DEPQSST CASH / PJjjl �EBT CASH / PJN2 DEST CASH 1 P�#3 �EBT CASH / PJq9 CEET CASH WI?H FISCAL AGENT / BA PA1 532.6M 2007 BA Pi{1 532.6M 2007 ! CAPITAL FUND CHSH WSTH FISCAi AGEN2 /$66.155 SERIES 2007 CASH WITH FISCAi AGENT /$86.155M S6RIES 2007 CASH WZTH FISCAL AGENT / PJi9 -TAB 11.62 Bond CASH WITH FISCAL AGENT / PJR9 - TAB 15.695 BOND P.789 - TA8 15.695 BONG / CAPITAL FUND CASH WFTH FISCAL AGBNT / CRSH-RETENT IN ESCROW CASH WITH FISCAL AGENT / PJ#1 TARR 522.07M SA62 CASH WITH FISCAL AGENT / PDHA '02 512.1M TARB HSA CASH WITH FISCAL AGENT / PJ$1 $19M SERIES 2003 CASH WITH PISCAL AGENT / PJ83 $4.�95M SERIES 2003 PJtl3 54.�95M. SERIES 2003 / CAPITAL FUND CASH WITH FISCAL AGENT / PJR1 524.945M SERIES 2004 CASH WITH F15C8L AGENT / PJA1 2006TA $62.3M PJl1 2006'fA 562.3M / CAPITAL FUND C4SH WITN FISCAG AGENT / PA82 2006TA $67.6M PAi2 2006TA $67.6l1 / CAPITAL FUND CASH WITH PISCAL AGENT / PAN3 2006TA $75.OSM PAi3 2006�TA S35.OSM ! CAPITAL FUND CASH WITH FFSCAL AGENT / PAY4 2D06TA $19,24M PAf4 2006TA 514.24M ( CAPITAL FUND INVESTHENTS - ALL TNVEST / INVBSTMENTS - CAMP INVESTMENTS - ALL IPIVEST ! INVESTM-CUS2�DIAN UNION! SNVESTMENTS - ALL I�NVEST / RIVERSIDE COUNTY INV POO INVESTFI£NTS - ALL INVEST / CONTRA-ZNVESTHBNT A!C ACCOUNTS RECEIVRRLE / A/REC MISCELANEOUS NOTES RECEIVABLE / UCR INPRASTRUCTURE PREPAID E%PENSE / PREPAIU ACCTS PAYABLE PREPAID EXPENSE / ATTORNEY FEES LAND-LAPIG ! LAND-RDA IMPROV OTHER THAP7 BLDGS / ZNPkV OTHER TH BLDGS-RDA INPRV OPHER TH BLDGS-RDA / ACCUM DEPR/IMPRV OTHER MACHINERY/EQUIPMENT/FIXTR ( MACHINERY S EQUSPMENT-R MACHINERY 6 EGUiPFIENT-RDR / ACCUM DEPR/EQUIPMENT 80ND ZSSUE ( ENERGY PROGRAM 2,221,896.71 2,751,273.75 12,940.928.85 35,999,003.57 806,331.96 3,529,535.56 3,294,396.26 1.49 797,395.81 13.8C 23,359,')00.35 .45 1.76 5,757,27C.20 625,G58.49 6,319,031.70 1.96 1.30 .25 2.456,955.68 1.20 3.72 15,782,185.45 1,699,875.18 32,444,860.07 276,127.52 14�559,688.65 2.95 16,809,385.59 18,533,971.82 23,895,501.26 15,832,389.92 56,138.39 soo,000.ca 953.31 150,000.06 168,870.56 5,000,825.00 219,128.78 2,659,0OO.00 715,237.72 1,161,615.92 58,615,853.00 3,2D8,862.70 200,972.26 TOTAL ASSETS � 185,199,607.69 LIABILITIES DRAFT PP.EPAP.Ep OS/25/2012, 9:36:d6 2012 BRLANCE SHEET PAGE 109 PROGRAM GP1263L ACCOUNTING PERIOD 07/2012 CI:Y OF PALM DESERT Suppcession = Y __"__""'_'_"""__""""_______""_'__"_______""_____""'_"__'__"__'__"'_""'__'__'__'___"__'__"_'_""______"'__' d'70 RDA SR HOUSIIJG FOND "____'_'___"'__'_'_'__'_"-' DEBITS CREDITS '_'_"___'___'_"__"'_""'_ hSSETS " " " " '__ "'_________'__"'"__ "_'_"'___""'__""""'___"_" SO1.10-00 .CASH / SET-ASZDE NOUSING CASN 27,339,592.68 TOTAL ASSETS ' 21,339,592.68 LIP.BILITIES TOTAL LIABILITIES �L z 00 FUND EQUITY 251.00-00 FUND BAL/R.E./EQUITY ACS / RESIDUAL EQU7TY TR IN/OU 50,705,Q35.19 � FUND BALANCE 72,095,92�.87 TOTAL FUN,D EQUITY 21,339,592668 TOTAL LIAeILITIES AND FUND EQUITY 21,339,592.68 DRAFT PREPARED OS/25/2012, 5:36:46 2012 BALANCE SHEET � PAGE 57 PROGRAM GM263L ACCOUNTING PERIOD 07/2012 -CITY Of FALM DESERT "'___"__""____"'__"'_ Suppression = Y ""_"'__"'_"__"_____"'_'_'__""_"_"___'_"_"_""'__"'_"'___ _"_' _"' _ _ ""_' _ _ _"""_ _ " _ _' 39J GS PD FINANCNG AUTHOR RDR ❑EBITS CREDITS """ "'___"""_'_""_""'___"'___"'_' " '"""_""__"""__""'____"'__"'__'__' ASSETS "_""""__"__""'_' ___'_'__'""'___""_ TOTAL ASSETS LIAEILITIES TOTAL LIAHILITIES FUND EQUITY 8,289,062.78 20,688.26 ____�-_____�_ .00 uo 2i1.U0-00 FUND eAL/R,E./E�UITY ACS / RESIDUAL EQUITY TR IN/OU 255.00-00 FUND BAL/ft.E./EQUITY' ACS / ADJUSTMENT FOR FAIR VALU FUND BALANCE � TOTAL FUND EQOI.Y TOTAL LIABILITIES AND FUND EQUITY 8,309,751.09 s----a'===.JQ 00 DRAFT PREPAAE� OS/25/2012, 9:36:9b 2012 BALANCE SREET PAGE l01 PROGRAM GM263L ACCOONTENG PERIOD 07/2012 CITY OF PALM DESERT Su ze5sion = Y PP — - —'--------------'----'---'-'-------------- — ----- — -------'-----------'--------------------------'--- "------------'-------- 850 RDA PRCJECT AREA ql DEBITS I;REDSTS ""'__"_____""""'__'_'___""'__""""_"'_____'__'_""'____"'_"" ASSETS "__"_'_"_""_""'_'___"___"' "_"__"""'__"" 101.00-00 CASH / CASH TOTAL ASSETS LIhBILITIES TOTAL LIABILITIES FUN6 EQUITY 14,062.50 19,J62.50 _____�`_�=.00 251.00-Ot7 FUP1D BAL/R.E./EQUITY ACS / RESIDUAL EQUITY TR IN/OU FOND BALANCE TOTAL PUND�EQUITY TOTAL LIABILIT2E5 AN� FOND EQUITY 16,G71,535.19 16,085,597.69 S 19,062¢SU 19,062.50 DRAFT PREPARED OS/25/2012, 9:3E:96 2012 BAS.ANCE SHEET PAGE 102 PROGRhM GM263L ACCOUNTING PERIOD 07l2012 CZTY JF PALy DESERT Suppression = Y """"'_____'__""_"__""__""___"'____""_'_"'__'____"_____"""'_"""_"__"'_"_'__'_"""'_'____"__""'_"'_____ B51 RDA PROJ AREP. M2 ___" _"'_ D66ITS , CREDITS __ _"'"__"___"____'___'___'_"_'__'___'_'__""_'____""'___' ASSETS "_"_"____""'_'_' "_____"__"'_"_"""_"""'____ TOTAL ASSE1'S 00 LIAHILITIES TOTAL LIABILITIES �a�a�.�:-'.00 ?UND EQOITY 251.00-00 FUND BAL/R.E./BQGITY ACS / RESIDUAL EQUITY TR IN/OU 29,992�124.65 EUtJD BALANCE 29,592,529.65 TOTAL FUND EQUITY '��i=_rs--.QQ TpTAL LIASI:.ITIES ANG FOND E4UITY �� DRAFT FREPARED O5/25/2012, 9:3E:46 . 20i2 BALANCE SHEET PAGE 103 FROGRAM GM?63L ACCOUNTING PERIO� 07/2012 CITY OF PALM DESERT � . '_'_"'___"'__"'____"'__ __"___'__'____""_"________'_______"'_'_"_'_'" uppression = " _' _""""""_"_ _' _"' _ _ _"" _ _"_ _ _ _ _ """"" _ _' 053 RDA PROS AREA N3 UEBITS CREDITS '_""'__"""'___'_'___"__'__""'__""'_"'____"'____"'_"__ "_"__""'_____'_"_""_"'_""'__"_"_"""'_"__'_'__' ASSETS TOTAL ASSETS .00 LIhBI:.ITIES � TOTAL LIABSLITIES a ,00 FCND EQUITY 25i.0U-00 FUND BAL/R,S./EQUZT7 ACS / RESIDUAL EQUITY TR IN/OU 19�689,ti59.53 � FUND BRLANCE 19,685,659.53 TOTAL FUND EQUITY ====�SIIL===00 TOTAL LI�A6ILITIES AND FUND EQOITY pQ DRAFT PREPAREG OS/25/2012, 5:3F.:4o' . 2012 BRLANCE SHEET PAGE 704 FR.QGRAM GM2G3L ACCOUNTING PERSOD 07/2012 CITY OF PALM DESERT � - . Suppression = Y """'_._'_""'__"'__"`____'_""_�__'_'_"_____'_""______"_'___""""___""'________""""__""'"'_""'_""_"_"""__ 854 RDA PROJECT AREA M9 DEBITS CREDITS __"'___""'_""__'______""'_"'__"_""___"'_""""__'_________"""_"___'_"__"'_'___"_"__"_'_"'___""__'_'_""__ AJSETS TOTAL ASSETS 00 LIABILITIES T�JTAL LSABILITIES OC FUND £QUITY 251.00-00 FUWD fiAL/B.E.(EQO_TTY ACS / RESIDUAL EQUITY TR IN/OU 25,99�,529.56 FUFJ.� BALRF7CE 25,�197,929.56 TOTAL FUN� EQUITY ` ` 'SL ,00 TOTAL LIABILITIES AND FUND EQUITY .00 PREPARE� OS/25/?U12, 9:3b:96 � PFAGRhM Gt3"e63L CITY OF PALM DESERP "'_"'__""'_"_"""'___'__"'_"__"""_____' R60 �RDA DEBT SERV PJ AREA #1 __"____"__"_"______"""_"_'__""'___"""'_' ASSETS TOTAL ASSETS LIABILITIES TOTAL LIABILiTIES FUND EQ[1ZTY DRAFT ?012 BALANCE SHEET PAGE 105 ACCOUNTSNG PERIOD 07/2012 Suppression = r '__""'___""'_________"'"""'_'_'_'_'_"""_""_____"___"""'_'__'___ DEBITS CRE�ITS ""____'_""__""'____""_"_"___'_"'___'________'""'_'__'_""_"""' 251.00-00 FUND BAL/R.E.lEQUSTY ACS / RESIDUAL EQUITY TP. IN/OU FUND BALANCE � TOTAL FUND EQUITY TOTAL LIABILITIES AN� FUND EQUITY 37,669,672.39 ���..��_=_�00 27,665,8�2.39 -�-�__=====oo 60 00 DRAFT PREPAREG OS/25/2012, 9:36:46 2012 BALANCE SHEET PAGE 106 PROGRRM GM263L ACCOUNTING PERIOD 07/2012 CIT1' OF PALM DESERT Suppression = Y ___""""'_____""'___"'_'______"'_'__""_____""'______'_"""__"____'_""'_'__'_"'____'_____'___'__"'_'""""_""_" 86i RDA DEBT SERV PJ AREA R2 � DEBITS '_"'_"_'__"_"_"'_'___'_'_""_"' """_"' ""__"__""""_'____ ASSETS TOTAL RSSETS LSAHILTTIES TQTAL LIABILITZES FUNU EQUITY � 25i.00-00 FUND BAL/R.E./EQUITY ACS ! RESIDUAL EQOITY TR ZN/OU FOt7D BALRTICE � 16,509,273.93 TOYAL FON� EQOITY TOTAL LIABILITIES Atr� FUNO EQUITY CREDITS 00 00 10,504,273.93 '_'_______.00 00 DRAFT PREPARED OS/25/2012, 5:36:46 2012 BALANCE SHEET PAGE 107 PROGRAM GM2b31 ACCOUNTSNG PERIOD 07/2012 CITY OF PALM DESERT Suppression = Y '___'_"'____'_'_"""""__"""__'_""'_"""'_________"_'____"'_____"_'__"_""'_"""__'_'____"""_"_"'""___'__"_ 863 P,DA DEBT SERV PJ ARF,A #3 '___'_ " " " '__'_ "__'______'_'_'_" DEBITS CREDITS _____"'___'_""__""___""_"_""""_""___"__" ASSETS "___"'_'___"'__"'_"___""_""'___ TOTAL ASSETS .00 LIABILITIES . TOTAL LIABILSTIES �6 ,00 FUND 5QUTTY 251.00-00 FUND BALIR,E./EyUITY ACS / RESIDOAL EQUITY TR ZN/OU ?,554�222.13 FUtJ6 BALANCE 2,559,222.13 TOPSL FUND EQUITY 6S �s.�� TOTAL LZABILITIES AND FUtdD E¢ISITy . up PREPARSD 05/25%2012, 9:36:46 201? PROGftAM GM263L CITY OF PALM DESERT ______.._______________________________________________________ 869 RJA GEBT SERV P3 AREA #4 """"__"""'___'_'___""____"__'_'_"'___'_'_____"_'_ ASSETS TOTAL ASSETS LIABILITIES T�OTAL LiA81LITIES FUN� EQUITY DRAFT SALRNCE SREET PAGE lOB ACCOUNTING PERIr�D 07/2012 ' Suppression�= Y __""_"_"_"""____"""__"'_"'"'_"'_'______"'___"_"____"" 251.U0-00 fONO BAL/R.E.(EQUITT ACS / RESI6UAL EQUITY TR INIOU FUNU BALANCE T02AL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY DEBITS CREDITS _"'_______"____'_""___""'_____'__"'_"""_"_"'_'_"_'___ 636,957.61 �`���_____.00 636,957.61 ____'_===--00 00 00 DRAFT PREPARED GS/25/2012, 9;36:96 2012 BALANCE SHEET PAGE 112 PROGRAM GN1263L ACCOUNTING PERIOD 07i2012 C:TY OF PALM DES6RT SuppZ'es9lon = Y ""_"_"""___ "'_""_"____""____'__'_"""'_'_'_"""""_"_"_'___"_'_"""'_""""'___"""""""_____'______"_ Bd0 RDA TRUST FUND DEBITS CREDITS '____'___"""__""'__'_""__'_"_'___"_'_____'_'_""""'__'__'_"____""'__"_'_'_"""'__"'__'_'_"'_'___"'__'__""'_" nSSETS TOTAL ASSETS LIABILITIES FUNC 6.0.LhQ10E TpTAL LIABILITSES TOTAL LIABILITIES AND FUND EQUITY 00 .00 ==fao �C DRAFT PREPAREp OS/25/2012, 9:36:46 2012 BAiANCE SNEET PAGE 97 PPOGRAM GM263L CITY OF PALM DESERT � ACCOUNTSNG PERIO� 07/2G12 _"____"'_""_""_'_""'_"_"_'�__'______"'_'___"'___""'__"___"'__'__'____""""__""'__"""Suppression = Y R�A Succzssor Agencp ___'_" "'_'__'__ "_""'_"'_'__"_""_"'___" DEBITS CREDITS '_'_"__""'__""'_"__"""'______'__"'______ 202 ^<06 228 230 230 230 230 230 230 230 230 230 231 231 231 231 231 231 231 231 231 231 231 ?31 237 231 231 231 231 231 235 239 239 239 239 239 235 239 239 239 239 239 239 239 239 ?39 239 239 235 23y 235 235 06-00 CU-00 53-01 1�-01 10-OZ 1G-03 1�-OA 11-00 21-OG 9�-00 41-00 51-CO 55-00 50-0� 64-00 65-00 6'o-OG 69-�0 68-06 69-GO 70-00 71-00 72-00 76-00 77-00 77-01 78-00 78-01 79-00 79-01 Q1-00 02-UO 03-00 64-00 C6-OG a7-oc 08-60 09-06 io-oa 11-00 12-00 13-00 14-00 15-06 18-06 19-60 20-06 21-60 22-oa 23-60 24-GO 25-00 PAYABLES / ACCOtINTS PAYABLE-WR PAYABLES / RETENTIONS PAYABLE TRUST - SECURITY DEpOSZTS / TRUST - SECURITY DEPOSI HOUSING SET-ASIDE / PROJECT AREA 7�1 HOVSING SET-ASIDE / PkOdECT AREA q2 HOUSING SET-ASIDE / PROJECT AREA q3 HOUSING SET-ASIDE / PROJECT AREA q9 ADVANCES FAYABLES / ADV/PAY-GEN FD 130 ADVANCES PAYABLES / ADV/PAY-NEW CONSTR FD231 ADVANCES PAYABLES / ADVlPAY-CAP PJ RES FD900 ADVANCES PAYABLES / A�V/PAY-CP PARR&REC FD430 ADVANCES PAYABLES / ADV/PAY-SELF INS FD575 BONDS PAYABLE-NONCURRENT ! LTD-S32.fi0M PJql 2009 BQNDS PAYABiE-NONCURRENT / LTD-$86.155M SERIES 2007 BONDS PAYABLE-NOHCURRENT ! LTD - TAB 11.02M PJq9 S9 BONDS PAYABLE-NONCURRENT / LTD - TAB 15.655 80ND BONDS PAYABLE-NONCURRENT / LTD - TARR 22.07M SA02 BONDS PAYABLE-N�NCUkRENT / LTD-$17.31M TARR SA02 BOP]DS PAYASLE-NONCURRENT / LTD-$12.1M 02TARB-HSA BONDS PAYABLE-NQNCURRENT / LTD-$15.745M TARR SA03 BONDS PAYABLE-NONCURRENT / LTD-519M SAO3 PJU1 BONDS PAYABLE-NCNCURREN2 / LTD-$4.745M SA03 PJN3 BONDS PA'fABLE-NONCURRENT / PJ#1 $29,995M SERIES 200 BONDS PAXABLE-NONCURRENT / LTD-2006 P/A1 $62.3M BONDS FAYABL£-hONCURRENP / LTD-2006�PlA 2 $67.6M L2D-2006 P!A 2 567.6M / ACCRETED INTEREST 567.6H BONDS PAYABLE-P70NCURRENT ! LTD-2006 P!A 3$15.OSM LTD-2006 P/A 3$15.OSM ! ACCRETED INTEREST $15.65M BONDS PAYABLE-N�NCURRENT / LTD-2606 P/A 4$19.24M LTD-2006 P/A 9 519.24M / ACCRETED INTEREST $19.24M OTXER :iONCURRENT LIhB ! C.V. COMM COLLEG6 DIST OTNEK 4iONCURRENT LIAB / DSUSD OTHER NONCURRENT LZAB ( COUNTY-CIP RESERVE OTHER NONCURRENT LIAB J C`.+ PARK 6 REC OTHER NONCURRENT LJAH ( PSUSD OTHER NONCQRRENT LIAB / CV MOSQUITO ABATEMNT PJ►2 OTHER NONCJRF.ENT LIAB / C6UNTY-GENERAL PJk2 OTHER p10NCfIRREHT iiAB / COUNTY-LIBRARY PJkl OTHER NONCURRENT liIA6 ! C6UNTY-FZRE 6THER NONCURRENP LIAB / RIVERSIUE CO SCNOOLS PJ�1 OT'HER NOI3CURRENT LIAB / CVMAD PJB1 OTHER NONCURRENT LSAB / CVWp PJ91 OTHER HONCURRENT LIAB / COUNTY GENERAL pJp3 OTHER tJONCURRENT LIAB / COUNTY LIBRARY PJN3 GTHER NONCUHRENT LIAB / COUNTY-LZBRARY PJN2 OTHER NONCURRE67T LIAB / RIV CNTY SCHOOLS PJ�9 OTHER NONCURRENT LIAB ! CV PARR6 REC PdN9 OTHER NONCURRENT LIAH / CV HOSQUITO PJ1i9 OTH£R NONCURRENT LSAB / �SUSD PJp9 OTxER NONCURHENT LIAB ! CV RESOURCE PJ�9 OTHER N023CURRENT LIAB / CVF�D PJM9 OTHER WUNCURRENT LIAB / D6SERT CMNTY COLLEGE PJ{4 5,2C1.70 1,291,190.G0 755,474.95 15,000.00 16,936,131.18 3�755,605.33 970,313.43 2,657,236.65 2,255,000.00 659,060.00 5,500,000.00 9,765,0OO.OU 361,000.00 22,?95,000.00 71,685,OOQ.GO 8,09D,OOD.00 13,250,006.00 22,0�0,006.00 11,180,OCt1.00 9,755,006.U0 15,795,000.00 19,000,000.00 3,915,OOO.CO 18,")00,000.00 51,55�,000.00 53,066,572.45 9,192,373.62 14,710,592.35 993,815.39 17,699,360.00 1,363,7Ct2.68 211,q22.61 577,990.59 5,927,583.95 55,996,19 iy,��a.00 100,694.72 76,715.25 559,7�9.51 1,045,870.98 125,024.'1l 51.284.79 147, 984. fi5 9?6.9E9.86 53.257.42 iix,670.69 59,157.08 62,253.89 823,151.69 1,599.51 317,960.53 �1.71,047.5D DRAFT PREPARED OS/25/2G12� 9:36:96 2012 SALANCE SHEET PAGE 98 PROGRAM GM263L ACCOUNTINv PERSOD U7/2012 CSTY OF FALM DESERT SUppre951or1 = Y _'_'_""'_"_____"'____""'____"'_____""_'___'_"_'_""______'_"_'_"'_""______'_'_""'_"_""'_'_"""'____'_""""' 703 xDA successor Agenry � __"_""_"_"""_' ___"""'_'_ _"' 239.2fi-00 OTHER NONCURRENT LZAB / [39.27-00 OTHEA NONCURRENT LIAB / 239.28-J6 OTHER NONCURREN'C LZAB / 239.3U-OG OTHER NONCURRE[dT LIAB / ?39.32-00 OTHER NONCURREW? LIAB / .239.32-v'6 OTNER NONCURRENT LIAB ( 219.3�-OJ OTHER NONCSfXREivT LSAB / 239.38-G6 OTHER NONCURRENT LIAB / _39.39-60 OTN6R NONCURRENT LIAB / 239.90-00 OTHER NONCURRE23T LIAB / 239.91-00 OTHER NOFiCURRENT LIAB ( 239.43-CO OTRER NONCURREt1T LIAB / 239.45-�6 OTHER NONCURRENT LIAB / 239.96-CO OTHER NONCURREf3T LIAB / 239.9i-00 OTHER NONCURRENT LIRB ! 239.46-00 OTHEA NONC[iRREt3T LIAB / 239.49-CO OTNER HONCIJRRE[3T LIAB / 239.50-CO OTHER NONCURREIvT LIAB / 235.51-00 OTNER NONCURRERT LIAB / TOTAL L2AB:LZTi�S FUND EQUITY DEBITS CREDITS "'_"""'__'__"_'_"___"'_"___"____"'_____'_"__'""""____"'"____"'"'_'_'_""___'_' COUNTY GENERAL PJM9 929,713.36 . COUNTY LIB PJ89 159,386.98 COUNTY FIRE PJq9 � 33G,828.17 DSUSD PROJECT p 2 37,455.85 �CCD PROJECT 8 2 13,926.18 RIVERSIDE CO SCHOOL P#2 7,304.53 CVWD P83 567.91 Riv Co Req Park 6 Open R1 5,830.99 C V Public Cemetary #1 9,261.23 Desert Hospital #1 17,321.12 CVWD imp Dist 86 erojNl 5,213.62 CVp1D Storm Water ProjMl 8,122.81 City of Palm Desert erjA1 28,328.56 Rancho Mixage Library pl 112.80 Rancho Mirage Fire Prj$1 292.65 C V Resource Conser Prjkl 270.48 Palm Spring Public Cem ql 325.12 Indian Wells . 1.17 Supervisorial Road D%9 Z,p2 405,�539,699.03 241.62-00 RESERVED FOR ENCUMBAANCES ! RESERVED £OR ENCUMBRANC 251.G0-60 FUND BALlR.E./EQOETY ACS / RESIDUAL EQUITY TR IN/OU FUtiD BALANCE TOTHL FUND EQUITY 1'OTAL LIABILITZES AND FUND EQUITY 9,838,623.85 220,385,091.94 9,838,E23.B9 22C,385,097�94 185,149,667.09 PREPARED OS/25/2012, 5:36:96 PROGRAM GM263L CITY OF PALM DESERT "'__'_'__"_'__'__""_'_"_""___'__""__"'__ 452 GLTDAG-SUCCESSOR RDA UEBT _'_"'_"""'__"__"_'_"'__"""_'_'__'___""' ASSETS TOTAL ASSETS L•.ABILIT?ES FON� BALANCE TOTAI, LSABILITlES DRAFT 2012 BALANCE SHEET � PAGE 119 ACCOUNTSNG PERIOD 07/2612 Suppression = Y _"_'_"""_"____'___"""'___'_"__""___"'___"___'_____"'_"'_""'_' DEBITS CREDITS __"'__'__'_'__"'_____"__"'__"__"_""'__"'___"'__""""___'___"__' UO .00 '_�____a=='00 TOTAL LIAHILZTIES AND FUND EQUITY � .00 OVERSIGHT BOARD TO THE SUCCESSOR AGENCY TO THE PALM DESERT REDEVELOPMENT AGENCY STAFF REPORT DRAFT REQUEST: RECEIVE AND FILE THE AGREED UPON PROCEDURES AUDIT COMPLETED BY THE COUNTY OF RIVERSIDE IN ACCORDANCE WITH HEALTH AND SAFETY CODE SECTION 34182(a) (1) SUBMITTED BY �_ Janet M. Moore, Director of Housing October 1, 2012 CONTENTS: 1. Agreed Upon Procedures Audit Results by Brown-Armstrong Accountancy Corporation 2. Resolution No. OB- 3. Draft Staff Report for Successor Agency Meeting of September 27, 2012 Recommendation That the Oversight Board adopt Resolution No. OB- to receive and file the County's agreed upon procedures audit report pursuant to Health and Safety Code Section 34182(a)(1). Discussion Pursuant to AB 1X 26 and AB 1484, the County Auditor Controller's office is required to conduct an agreed-upon procedures audit of each redevelopment agency. The purpose of the audit is to establish the former redevelopment agency's assets and liabilities. Brown Armstrong Accountancy Corporation was retained by Controller to conduct this audit. Their draft report and finding County Auditor Controller is required to file this report with th October 1St. Because this audit was conducted for the County, questions related to the report to the County for response. Staff recommends that you receive and file the report. Submitted by: Janet M. Moore, Director of Housing JMM:pI Approval: John M. Wohlmuth, Executive Director the County Auditor s are attached. The e State Controller by staff will forward any Paul S. Gibson, Director of Finance G:U-IOUSING�PATTY LEONUIvIM\STAFF REPOR110VERSIGHT BOARD\SR- COUNTY AUP AUDIT REC AND F[LE OSB.DOC