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City of Palm Desert
Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2018
Palm Desert, California
COMPREHENSIVE ANNUAL FINANCIAL REPORT
of the
CITY OF PALM DESERT, CALIFORNIA
For the Fiscal Year ended
June 30, 2018
Prepared by the Finance Department
City Treasurer/Director of Finance
Janet M. Moore
Assistant Finance Director
Jose Luis Espinoza, CPA
Finance Staff
(in alphabetical order by positions and last names)
ACCOUNTING TECHNICIAN II
James Bounds
ACCOUNTING TECHNICIAN II
Horacio Celaya
ACCOUNTING TECHNICIAN II
Sharon Christiansen
ACCOUNTING TECHNICIAN II
Diana Leal
ADMINISTRATIVE SECRETARY
Niamh Ortega
DEPUTY CITY TREASURER
Thomas Metz
MANAGEMENT ANALYST II
Jenny Weill
SENIOR FINANCIAL ANALYST
Anthony Hernandez
SENIOR MANAGEMENT ANALYST
Veronica Tapia
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CITY OF PALM DESERT
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2018
TABLE OF CONTENTS
Page
Number
INTRODUCTORY SECTION
Letter of Transmittal ................................................................................................................................. i
GFOA Certificate of Achievement for Excellence in Financial Reporting ............................................... v
List of Principal Officials ......................................................................................................................... vi
Organizational Chart ............................................................................................................................. vii
FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORT .................................................................................................. 1
MANAGEMENT’S DISCUSSION AND ANALYSIS ................................................................................ 5
BASIC FINANCIAL STATEMENTS
Statement of Net Position ............................................................................................................... 17
Statement of Activities .................................................................................................................... 18
Balance Sheet – Governmental Funds .......................................................................................... 22
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position ................................................................................................. 25
Statement of Revenues, Expenditures and Changes in
Fund Balances – Governmental Funds ....................................................................................... 26
Reconciliation of the Statement of Revenues, Expenditures
and Changes in Fund Balances of Governmental Funds to
the Statement of Activities ........................................................................................................... 28
Statement of Net Position – Proprietary Funds .............................................................................. 29
Statement of Revenues, Expenses and Changes in Fund
Net Position – Proprietary Funds ................................................................................................ 30
Statement of Cash Flows – Proprietary Funds ............................................................................... 31
Statement of Fiduciary Net Position – Fiduciary Funds ................................................................. 32
Statement of Changes in Fiduciary Net Position – Fiduciary Funds .............................................. 33
Notes to Basic Financial Statements .............................................................................................. 35
CITY OF PALM DESERT
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2018
TABLE OF CONTENTS
Page
Number
REQUIRED SUPPLEMENTARY INFORMATION
Miscellaneous Plan – Agent Multiple-Employer Schedule of Changes
in the Net Pension Liability and Related Ratios ....................................................................... 98
Miscellaneous Plan- Agent Multiple – Employer Schedule of Plan Contributions ......................... 99
Schedule of Changes in the Net OPEB Liability and Related Ratios ........................................... 100
Schedule of Contributions – OPEB .............................................................................................. 101
Budgetary Comparison Schedule by Department – General Fund .............................................. 102
Budgetary Comparison Schedule – Measure A ........................................................................... 104
Budgetary Comparison Schedule – Prop A Fire Tax ................................................................... 105
Budgetary Comparison Schedule –Housing Asset Fund ............................................................. 106
Budgetary Comparison Schedule – Housing Authority ................................................................ 107
Note to Required Supplementary Information .............................................................................. 108
SUPPLEMENTARY SCHEDULES
Combining Balance Sheet – Other Governmental Funds ............................................................ 110
Combining Statement of Revenues, Expenditures and Changes in
Fund Balances – Other Governmental Funds .............................................................................. 111
Combining Balance Sheet – Other Special Revenue Funds ....................................................... 116
Combining Statement of Revenues, Expenditures and Changes in
Fund Balances – Other Special Revenue Funds ................................................................... 122
Budgetary Comparison Schedules – Special Revenue Funds:
Traffic Safety .......................................................................................................................... 127
Gas Tax .................................................................................................................................. 128
Housing Mitigation Fees......................................................................................................... 129
Community Development Block Grant ................................................................................... 130
Child Care Program ............................................................................................................... 131
Public Safety Police Grants ................................................................................................... 132
New Construction Tax ............................................................................................................ 133
Planned Drainage .................................................................................................................. 134
Parks and Recreational Facilities ........................................................................................... 135
Traffic Signals ........................................................................................................................ 136
Fire Facilities Restoration ...................................................................................................... 137
Recycling ................................................................................................................................ 138
CITY OF PALM DESERT
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2018
TABLE OF CONTENTS
Page
Number
Energy Independence Loan ................................................................................................... 139
Air Quality Management......................................................................................................... 140
Aquatic Center ....................................................................................................................... 141
Cannabis Compliance ............................................................................................................ 142
El Paseo Assessment District ................................................................................................ 143
Landscape and Lighting Districts No. 1-17 ............................................................................ 144
Former RDA Low Income Housing ........................................................................................ 145
Combining Balance Sheet – Other Capital Projects Funds ......................................................... 148
Combining Statement of Revenues, Expenditures and Changes in
Fund Balances – Other Capital Projects Funds ..................................................................... 152
Budgetary Comparison Schedules – Capital Project Funds:
Capital Properties ................................................................................................................... 156
Capital Projects Reserve........................................................................................................ 157
Drainage Facilities .................................................................................................................. 158
Economic Development ......................................................................................................... 159
Parks and Recreational Facilities ........................................................................................... 160
Art in Public Places ................................................................................................................ 161
Signalization ........................................................................................................................... 162
Capital Golf ............................................................................................................................ 163
Buildings ................................................................................................................................. 164
Balance Sheet – Other Debt Service Fund .................................................................................. 166
Statement of Revenues, Expenditures and Changes in
Fund Balances – Other Debt Service Fund ........................................................................... 167
Budgetary Comparison Schedule – Debt Service Fund:
City Highland Undergrounding ............................................................................................... 168
Combining Statement of Net Position – Internal Service Funds .................................................. 170
Combining Statement of Revenues, Expenses and Changes
In Fund Net Position – Internal Service Funds ...................................................................... 171
Combining Statement of Cash Flows – Internal Service Funds ................................................... 172
Combining Statement of Assets and Liabilities – All Agency Funds ............................................ 175
Combining Statement of Changes in Assets and
Liabilities – All Agency Funds ................................................................................................ 176
CITY OF PALM DESERT
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2018
TABLE OF CONTENTS
Page
Number
STATISTICAL SECTION
Description of Statistical Section ......................................................................................................... 179
Financial Trends:
Net Position by Component .......................................................................................................... 181
Changes in Net Position ............................................................................................................... 182
Fund Balances of Governmental Funds ....................................................................................... 185
Changes in Fund Balances of Governmental Funds .................................................................... 186
Graphs – Changes in Fund Balances of Governmental Funds .................................................... 187
Supplemental Historical General Fund Revenues ....................................................................... 188
Supplemental Graph – Historical General Fund Revenues ......................................................... 189
Supplemental Historical General Fund Expenditures ................................................................... 190
Supplemental Graph – Historical General Fund Expenditures .................................................... 191
Supplemental Historical General Revenue and Expenditures Per Capita ................................... 193
Revenue Capacity:
Assessed Value and Estimated Actual Value of Taxable Property .............................................. 194
Historical Net Assessed Taxable Values Citywide and
Graph – Assessed Valuation Growth ........................................................................................ 195
Supplemental FY 2018 and 2017 Breakdown of Basic 1% Property
Tax Rate Not In Redevelopment Project Area .......................................................................... 196
Property Tax Rates Direct and Overlapping Property Tax Rates ................................................ 197
Principal Property Taxpayers ....................................................................................................... 198
Property Tax Levies and Collections ............................................................................................ 199
Supplemental Top 25 Sales Tax Generators and
Graph – Historical Sales Tax Trends ........................................................................................ 200
Supplemental Taxable Sales by Category ................................................................................... 201
Supplemental Principal Sales Tax Remitters ............................................................................... 202
Debt Capacity:
Ratios of Outstanding Debt by Type............................................................................................. 203
Ratios of General Bonded Debt Outstanding ............................................................................... 204
Supplemental Special Assessment Information ........................................................................... 205
Direct and Overlapping Government Activities Debt .................................................................... 206
Legal Debt Margin Information ..................................................................................................... 207
Pledged-Revenue Coverage ........................................................................................................ 208
Demographic and Economic Information:
Demographic and Economic Statistics ......................................................................................... 209
Principal Employers ...................................................................................................................... 210
Supplemental Miscellaneous Statistics ........................................................................................ 211
Operating Information:
Full-Time Equivalent City Government Employees by Function/Program ................................... 212
Operating Indicators by Function/Program ................................................................................... 213
Capital Asset Statistics by Function/Program .............................................................................. 214
CITY OF PALM DESERT
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2018
TABLE OF CONTENTS
Page
Number
SUPPLEMENTAL REDEVELOPMENT AGENCY STATISTICAL SECTION
Redevelopment Agency Project Areas Map ................................................................................. 216
Tax Allocation Bond Issue Information ......................................................................................... 217
Historical Tax Increment – Redevelopment Property
Tax Trust Fund Summary ...................................................................................................... 218
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I I I Y Of PRIM
73-5 I o FRED WARING DRIVE
PALM DESERT, CALIFORNIA 92260-25 78
TEL:76o 346-o6ii
info@cityofpalmdesert.org
December 14, 2018
Residents of Palm Desert,
Honorable Mayor and Members of the City Council
The Finance Department is pleased to present the Comprehensive Annual Financial Report (CAFR) of the City
of Palm Desert for the fiscal year ended June 30, 2018.
The financial statements are prepared in accordance with generally accepted accounting principles (GAAP) and
the Governmental Accounting Standards Board (GASB). We believe the data, as presented, is accurate in all
material respects and is presented in a manner that fairly represents the financial position and changes in financial
position of the City as measured by the financial activity of each of its funds. We also believe that all disclosures
necessary to enable the reader to fully understand the City's financial activities have been presented.
Responsibility for the accuracy, completeness and reliability of the information contained in this report rests with
the City.
The City of Palm Desert conducts an annual audit, which is performed by an independent certified public
accountant. The independent audit of the City's financial statements for fiscal year ended June 30, 2018 was
conducted by Lance Soll & Lunghard, LLP. The auditor's unmodified ("clean") opinion on the basic financial
statements is included in the Financial Section of this report. This is the most favorable opinion.
As part of the City's annual audit engagement, the auditors reviewed the City's internal control structure as well
as compliance with applicable laws and regulations. Because the cost of internal control should not exceed
anticipated benefits, the objective is to provide reasonable, rather than absolute assurance, that the financial
statements are free of any material misstatements. The results of the City's annual audit for fiscal year ended June
30, 2018 provided no instances of material weaknesses in connection with the internal control structure or
significant violations of applicable laws and regulations.
As recipients of federal, state and county financial resources, the City may be required to undergo an annual single
audit. However, for the fiscal year ended June 30, 2018, the City is not required to have a single audit performed.
Management's discussion and analysis (MD&A) immediately follows the independent auditor's report and
provides a narrative introduction, overview, and analysis of the basic financial statements. MD&A complements
this letter of transmittal and should be read in conjunction with it.
elf PRIMER ON AECYCLER PAPER
Residents of the Cite of Palm Desert, Honorable Mayor and Members of the City Council
December 14, 2018
PROFILE OF THE CITY OF PALM DESERT
Located in Riverside County in the geographical center of the Coachella Valley, Palm Desert was incorporated
on November 26, 1973, as a General Law City. On November 4, 1997, voters overwhelmingly approved Measure
LL adopting a city charter.
Under the provisions of the charter, the City of Palm Desert has full authority over its own municipal affairs
including: bidding and contracting procedures; regulation of parks, libraries, and other facilities; certain fees;
imposition of taxes; municipal zoning; salaries of officials and employees; municipal utilities; and municipal
election procedures.
The City operates under a Council -Manager form of government. The City Council consists of five members
elected by the residents of the City. Council terms are four years and elections occur in November during even -
numbered years. Each December, the City Council selects the Mayor from among its members for a one-year
term. The City Council appoints the City Manager and the City Attorney.
The City operates as a "contract city," primarily utilizing agreements with other governmental entities, private
firms, and individuals to provide many services. Contracted services include: police protection through the
County of Riverside; fire protection through Cal -Fire; animal control; road maintenance and construction
services; legal services; landscape maintenance; and recreation program services. The City is a member of the
California Joint Powers Insurance Authority that provides insurance coverage for the City. Waste and recycling
services are provided under a franchise agreement with Burrtec Waste and Recycling Services. The City provides
traditional municipal, public enterprise, and housing services as follows:
Municipal Services
Public improvements, infrastructure and maintenance
Public art and community promotion
Planning, zoning, building and engineering
Housing and community development
Code enforcement and inspections
Economic development, business support and energy
conservation
Legislative, city clerk, visitor's services, public
information, general administration, fiscal services,
human resources, and risk management
Building permitting, inspections and services
Public Enterprise Services
Golf course
Office complex
Internal service
Blended & Discrete Component Units
PD Housing Authority
PD Financing Authority
PD Recreational Facilities Corporation
11
Residents of the City of Palm Desert, Honorable Mayor and Members of the City Council
December 14, 2018
The City maintains budgetary controls to ensure compliance with legal provisions embodied in the annual
appropriated budget approved by the City Council. Activities of the General, Special Revenue, Debt Service, and
Capital Project Funds are included in the annual appropriated budget. Budgetary amounts for Debt Service,
Capital Projects, and certain Special Revenue Funds are adopted annually; however, these budgets are considered
to be long-term in nature.
The City also maintains an encumbrance accounting system of purchase orders and contracts at the fund level as
a means of accomplishing budgetary control. At each fiscal year end, open encumbrances are carried over to the
new fiscal year. Purchase orders are reviewed to ensure that funds are available and that requests are properly
authorized prior to being released to vendors.
The adopted budget for fiscal year 2017-2018 was prepared in accordance with accounting principles generally
accepted in the United States of America. As reflected in the statements and schedules included in the financial
section of this report, the City continues to meet its responsibility for sound financial management.
LOCAL ECONOMY
The City comprises an area of approximately 26 square miles and, as of January 1, 2018, has a population of
52,769 according to data provided by the California Department of Finance. In addition to permanent residents,
approximately 20,000 seasonal residents make Palm Desert their home for three to six months each year.
The City has cultivated a sound foundation of general fund revenues including sales tax, transient occupancy tax,
licenses and permits, property tax, and investment earnings. Tourism and sales tax are the City's main revenue
sources. Due to the timing of Palm Desert's incorporation in 1973, the City receives less than 7 percent of the
post -Proposition 13 property taxes; therefore, the City relies heavily on sales tax and transient occupancy tax.
As a community where economic, environmental, social, and cultural development flourishes, Palm Desert is a
much sought-after place to visit and reside. As the first city in Riverside County to create a public art program,
Palm Desert is home to numerous cultural attractions including: the McCallum Theatre for the Performing Arts,
a 1,127-seat theater that hosts a wide variety of A -list entertainers, touring theatrical productions, and arts -related
educational programs; The Living Desert Zoo and Gardens, a 1,200-acre facility containing a wide array of plants
and animals from desert regions around the world; and the Palm Desert Art in Public Places program, a museum
without walls, featuring more than 150 works of art on permanent display throughout the city.
Palm Desert's active, five-star accredited Chamber of Commerce has more than 1,125 members who work to
promote, support, and enhance business prosperity, civic vitality, and the quality of life within their community.
Noted for its extensive array of retail options, including the world-famous upscale shopping destination of El
Paseo, Palm Desert is home to a variety of malls and retail centers including Westfield Palm Desert, Desert
Crossing, The Gardens on El Paseo, and El Paseo Village.
The internationally acclaimed Desert Willow Golf Resort, one of the nation's premier municipal courses, boasts
36 holes of championship golf and stunning scenery in close proximity to first-class hotel accommodations and
fine dining.
In addition to being the home of the Coachella Valley's only community college, College of the Desert, Palm
Desert is the location of satellite campuses for both the University of California, Riverside, and California State
,i y eTity,11 131rpgiyo, the region's only public, four-year university.
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CITY OF PALM DESERT
List of Principal Officials
as of June 30, 2018
City Council - Manager Form of Government
CITY COUNCIL
SABBY JONATHAN
Mayor
SUSAN MARIE WEBER
Mayor Pro-Tempore
JAN C. HARNIK
Council Member
KATHLEEN KELLY
Council Member
GINA NESTANDE
Council Member
CITY ADMINISTRATION
LAURI AYLAIAN
City Manager
City Attorney - Best, Best & Krieger, LLP Robert W. Hargreaves
Director of Finance/City Treasurer Janet M. Moore
SUCCESSOR AGENCY TO THE PALM DESERT REDEVELOPMENT AGENCY
LAURI AYLAIAN
Executive Director
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