HomeMy WebLinkAbout01 - FINAL BUDGET BOOKF I N A N C I A LPLAN
City of Palm Desert
F I S C A L Y E A R2025 - 2 0 2 6
CITY OF PALM DESERT, CALIFORNIA
OPERATING BUDGET
Fiscal Year 2025-26
City Council
Jan Harnik, Mayor
Evan Trubee, Mayor ProTem
Gina Nestande, Councilmember
Karina Quintanilla, Councilmember
Joe Pradetto, Councilmember
City Manager
Chris Escobedo
This Financial Plan includes the Palm Desert Housing Authority’s Operational Budget
PALM DESERT
CITY COUNCIL DISTRICTS
District 1
C ouncil M em ber
Karina Quintanilla
C urrent Ter m:
Dece m ber 202 8
District 2*
Mayor Pro Tem
Evan Trubee
C urrent Ter m:
Decem ber 2026
District 2*
Mayor
Jan Harnik
C urrent Ter m:
Decem ber 2026
District 2
C ouncil Mem ber
Joe Pradetto
C urrent Ter m:
Decem ber 2028
*In early 2024, the City Council adopted a new map to transition from two districts to five single-
member districts. This transition will occur over the next two election cycles. In the November 2024
election, representatives were elected to serve Districts 1, 2, and 3. The transition will be
completed with November 2026 election, when representatives will be elected to serve Districts 4
and 5. Until the transition is complete, Mayor Jan Harnik and Mayor Pro Tem Evan Trubee, elected
under the prior two-district system, continue to serve the rema inder of their terms.
District 3
C ouncil M em ber
Gina Nestande
Current Term:
December 2028
i
ii
City Council
Residents
City Manager Executive
Assistant
Records
Coordinator
Senior Admin
Assistant
Assistant City
Clerk
City Clerk
Senior Deputy
Clerk (3)
Receptionist
Director of
Human
Resources
Human
Resources
Analyst I/II (2)
HR Specialist
Director of Economic Development
Visitor Services
Specialist
Community
Relations
Supervisor
Management
Aide I/II
Admin
Assistant I/II
Deputy Director of Economic Development
Communications
and Marketing
Coordinator
Visitor Services
Assistant (2)
Assistant City Manager
Management
Analyst I/II
Mangement Aide
I/II
Accounting
Supervisor
Director of Finance
Deputy Director of
Finance
Deputy Director of
Finance
Finance
Supervisor
Senior
Management
Analyst (2)
Senior Biz
Systems
Enterprise
Information
Systems
Manager
Senior GIS
Admin
Senior
Information
Systems Admin
Management
Analyst I/II (2)
Accountant (3)
Senior
Management
Analyst
Housing
Manager
Public Affairs
Manager
Senior Admin
Assistant (2)
Admin
Assistant I/II
Special
Programs
Management
Analyst I/II (2)
Management
Analyst I/II (Art)
Management
Analyst I/II
(Environmental)
Special Events
Coordinator
City Attorney
Cyber Security
Officer
Biz Systems
Enterprise
Payroll
Coordinator
Accounting
Technician I/II
(2)
Management
Aide I/II
CITY OF PALM DESERT ORGANIZATION CHART
iii
City Council
Residents
Director of Public Works
Deputy Director of Public Works
Director of Development Services
Deputy Director of Development
Services
Office Assistant
II
Management
Aide I/II
Executive
Assistant
Code
Compliance
Officer I/II (6)
Senior Permit
Tech
Principal
Planner Chief Building
Official
Code
Compliance &
Support
Services
Supervisor
Senior Building
Inspector
Administrative
Assistant
I/IIBuilding
Inspector II (3)
Administrative
Assistant I/II
Senior Planner
Associate
Planner I/II (2)
Assistant
Planner
Planning Tech
Project
Manager
Business
Operations
Manager
Senior Project
Manager
Senior
Managment
Analyst
Senior Admin
Assistant (2)
Senior Traffic
Signal
Specialist
Traffic Signal
Tech I/II (3)
Public Works
Superintendent
Community
Services
Manager
Maintenance
Worker I/II/III
(12)
Admin
Assistant I/II
Streets
Maintenance
Supervisor
Senior
Maintenance
Worker
Management
Analyst I/II
Landscape
Inspector I/II
(3)
Public Works
Superintendent
Facilities
Specialist
Managment
Analyst I/II (2)
Project
Manager
Senior
Facilities
Specialist
Management
Analyst I/II
Permit Tech I/II
(3)
Assistant City Manager
Director of Library Services
Assistant Director
of Library Services
Library
Manager
(2)
Library
Assistant (11)
Librarian I/II (4)
*Fire*Police
Director of Capital Projects
PW Inspector I/
II (2)
Capital Projects
Manager
Senior PW
Inspector
Senior Project
Manager (2)
Project
Manager (2)
Assistant
Building
Official
City Manager
* Contracted with the County of Riverside
Homeless and
Support
Services
Manager
Office
Assistant I/II
GIS Analyst
Dev. Services
Coordinator
Managment
Analyst I/II
Associate
Engineer
CITY OF PALM DESERT ORGANIZATION CHART
iv
PRESENTED TO
City of Palm Desert
California
For the Fiscal Year Beginning
July 01, 2024
Executive Director
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
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California Society of Municipal
Finance Officers
Certificate of Award
Operating Budget Excellence Award
Fiscal Year 2024-2025
Presented to the
City of Palm Desert
For meeting the criteria established to achieve a CSMFO Award in Budgeting.
February 7, 2025
Ernie Reyna James Russell-Field, Chair
2024 CSMFO President Recognition Committee
Dedicated to Excellence in Municipal Financial Reporting
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TABLE OF CONTENTS
READER’S GUIDE TO BUDGET
This document is organized by sections in a manner that is consistent with the information readers
may seek. The information includes a message from the City Manager with a summary of the overall
budget and more specifically a summary of general fund, information about Palm Desert, detailed
departmental budgets, special revenue funds, special assessment funds, debt service funds, the
City’s five-year Capital Improvement Program (CIP), operational budgets for the Palm Desert Housing
Authority, staff allocations/salaries, and finally an informational section that includes historical
information about revenues and expenditures. This information is organized into the following
sections:
SECTION 1: CITY OVERVIEW 1
City Manager’s Transmittal Letter ............................................................................................... 2
About Palm Desert ................................................................................................................... 15
Palm Desert Demographics ...................................................................................................... 16
Nearby City Comparisons ........................................................................................................ 17
SECTION 2: BUDGET SUMMARIES 19
(Provides an overview of the City’s revenues and expenses)
The Budget Process and Preparation Calendar ...................................................................... 20
Accounting System and Budgetary Control .............................................................................. 21
Citywide Fund Balances ........................................................................................................... 23
Citywide Budgeted Revenues and Expenditures by Category .................................................. 25
Fund Department Matrix ........................................................................................................... 34
GANN Appropriations Limit Calculation .................................................................................... 35
SECTION 3: GENERAL FUND OPERATING BUDGET 37
(Detailed information on budgets by fund and category)
General Fund Revenue Summary ............................................................................................ 38
Estimated Revenues ................................................................................................................ 41
General Fund Expenditure Summary by Department ............................................................... 42
General Fund Financial Forecast ............................................................................................. 43
City Manager’s Office ............................................................................................................... 46
City Council (1104110) ............................................................................................................. 49
City Clerk (1104111) ................................................................................................................ 53
City Manager (1104130) ........................................................................................................... 57
Human Resources (1104154) ................................................................................................. 61
Legislative Advocacy (1104112) ............................................................................................... 65
Elections (1104114) ................................................................................................................. 67
Legal (1104120-4121) .............................................................................................................. 69
Police Services (1104210) ....................................................................................................... 71
Community Safety (1104211) ................................................................................................... 74
Animal Regulation (1104230) ................................................................................................... 77
Finance ................................................................................................................................... 79
Finance (1104150) .................................................................................................................. 82
Information Technology (1104190) .......................................................................................... 86
Audit (1104151) ...................................................................................................................... 90
General Services (1104159) .................................................................................................... 92
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TABLE OF CONTENTS
Insurance (1104191-4192) ...................................................................................................... 95
Interfund Transfers (1104199) ................................................................................................ 97
Contributions (1104800) ......................................................................................................... 99
Public Works ........................................................................................................................ 102
Public Works Admin (1104300) ............................................................................................. 105
Traffic (1104310) .................................................................................................................. 109
Streets (1104250) ................................................................................................................. 113
Building Maint. (1104340) ..................................................................................................... 117
Landscape Services (1104614) ............................................................................................ 121
Street Repair & Maint. (1104311-4315) ................................................................................ 125
Corp Yard (1104330) ............................................................................................................ 127
Fleet (1104331) .................................................................................................................... 129
Portola Community Ctr (1104344)......................................................................................... 131
NPDES (1104396) ................................................................................................................ 133
Parks and Recreation (1104610) .......................................................................................... 135
Park Maintenance (1104611) ................................................................................................ 138
Development Services .......................................................................................................... 140
Community Development (1104470) ..................................................................................... 143
Building and Safety (1104420) .............................................................................................. 147
Permit Center (1104421) ...................................................................................................... 151
Code Enforcement (1104422) ............................................................................................... 155
Engineering & Land Develop. (1104423) .............................................................................. 159
Homelessness Service (1104212) ........................................................................................ 163
Economic Development ........................................................................................................ 165
Economic Development (1104430) ....................................................................................... 168
Marketing (1104417) ............................................................................................................. 172
Community Promotions (1104416)........................................................................................ 176
Visitor Services (1104419) .................................................................................................... 178
Capital Projects..................................................................................................................... 180
Capital Projects (1104134) ................................................................................................... 183
SECTION 4: SPECIAL REVENUE, CAPITAL, ENTERPRISE, AND INTERNAL FUNDS 187
(Includes transportation funds, development impact fee funds, infrastructure funds, internal service
funds and capital improvement funds)
Special Revenue, Capital, Enterprise, and Internal Service Funds Overview ........................ 188
Special Revenue, Capital, Enterprise, and Internal Service Funds Budgets .......................... 196
SECTION 5: SPECIAL ASSESSMENT FUNDS 223
(Assessment districts including landscape & lighting districts)
Special Assessment Fund Overview ..................................................................................... 224
Special Assessment Fund Budgets ...................................................................................... 226
SECTION 6: DEBT SERVICE ASSESSMENT DISTRICT FUNDS 245
(Assessment district debt funds)
Debt Service Assessment District Fund Overview ................................................................. 246
Debt Service Assessment Districts Fund Budgets ................................................................. 248
Debt Services Schedules ...................................................................................................... 257
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TABLE OF CONTENTS
SECTION 7: CAPITAL IMPROVEMENT PROGRAM 265
(Includes proposed and current projects on five-year plan)
Proposed Capital Improvement Programs and Existing Programs Overview ......................... 266
Five-Year Schedule ............................................................................................................... 267
SECTION 8: PALM DESERT HOUSING AUTHORITY 271
(Includes administration and operating budgets for Housing Authority-owned affordable rental units)
Housing Authority ................................................................................................................... 272
Housing Authority Overview ................................................................................................... 274
Housing Authority Administration (Fund 870) ......................................................................... 275
Housing Authority Administration (Fund 871) ......................................................................... 276
Housing Authority – Laguna Palms (8718610) ....................................................................... 277
Housing Authority – Catalina Gardens (8718620) .................................................................. 278
Housing Authority – Desert Pointe (8718630) ........................................................................ 279
Housing Authority – Las Serenas (8718640) .......................................................................... 280
Housing Authority – Neighbors Garden (8718650) ................................................................. 281
Housing Authority – One Quail Place (8718660) .................................................................... 282
Housing Authority – Pueblos (8718670) ................................................................................. 283
Housing Authority – California Villas (8718680) ...................................................................... 284
Housing Authority – Taos Palms (8718690) ........................................................................... 285
Housing Authority – Carlos Ortega Villas (8718691) .............................................................. 286
Housing Authority – Palm Village (8718692) .......................................................................... 287
Housing Authority – Candlewood (8718693) .......................................................................... 288
Housing Authority – La Rocca Villas (8718694) ...................................................................... 289
Housing Authority – Sagecrest (8718695) .............................................................................. 290
Housing Authority – Santa Rosa (8718696) ........................................................................... 291
Housing Authority Housing Asset Fund Administration (Fund 873) ......................................... 292
SECTION 9: CLASSIFICATIONS AND SALARY SCHEDULE 293
(Resolution authorizing staff positions and salaries)
Resolution 2024-047 Authorized Classifications, Allocated Positions, and Salary Schedule ........ 294
Personnel Summary..................................................................................................................... 306
SECTION 10: STATISTICS 311
(Various statistics and demographics relative to Palm Desert)
Fund Balances of Governmental Funds ................................................................................. 312
Historical General Fund Revenues ......................................................................................... 315
Historical General Fund Expenditures .................................................................................... 317
Historical General Fund Revenue and Expenditures Per Capita............................................. 319
Assessed Value and Estimated Actual Value of Taxable Property ......................................... 320
Historical Net Assessed Taxable Values Citywide – Graph .................................................... 321
Principal Property Taxpayers ................................................................................................. 324
Top 25 Sales Tax Generators ................................................................................................ 326
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TABLE OF CONTENTS
SECTION 11: ADOPTED FINANCIAL PLAN 330
(Includes actions by the City Council and its related entities for adoption of the Financial Plan)
Financial Plan as Adopted on June 26, 2025 ......................................................................... 331
SECTION 12: APPENDIX 376
Glossary ................................................................................................................................ 377
Acronyms .............................................................................................................................. 384
Financial Polices ................................................................................................................... 386
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SECTION 1:
CITY OVERVIEW
1
CITY MANAGER’S TRANSMITTAL LETTER
Chris Escobedo
City Manager
Honorable Mayor, City Council members, and residents of Palm Desert,
In accordance with the City’s ordinance, it is my pleasure to present the Fiscal Year 2025-26
Operating Budget for the City of Palm Desert. This balanced budget represents the City’s
annual Financial Plan and five-year Capital Improvement Program (CIP) for delivering
programs, projects, and services in a fiscally responsible manner, consistent with the
priorities, goals, and objectives adopted by the City Council.
This budget has been prepared following the community’s approval of the much needed one-
cent sales tax, Measure G, to augment operational needs that had recently relied on reserves
due to increased public safety costs and deferred maintenance on City-owned facilities
during lean years. The approval of Measure G provides a resource that ensures the well-
being and safety of residents, visitors, and businesses will remain the highest priority.
On November 5, 2024, Palm Desert residents approved Measure G with 65% voter support.
The City Council approved a five-year spending plan for Measure G funds, prioritizing public
safety, storm-related infrastructure, park and library development, and staffing to support the
growth in North Palm Desert. All Measure G revenues anticipated in FY 2025-26 have been
allocated pursuant to the five-year spending plan. The costs associated with the new library
have been accelerated into FY 2025-26 to meet the City Council’s request to expedite the
move to the Civic Center Campus.
24,000,000 FY 2025-26 Measure G Allocation
7,750,000
2,400,000
2,732,200
270,318
1,000,000
3,847,482
6,000,000
- Balance Available
2
CITY MANAGER’S TRANSMITTAL LETTER
The City has established strong reserves over many years to ensure the delivery of services
during emergencies. If reserves are used, they are to be replenished pursuant to the reserve
policy.
As of the close of FY 2023-24, the City had a little over $120 million in the General Fund
balance, $80 million of which has been assigned or committed to the City’s identified needs,
such as emergencies, operating cash, fund stability, capital improvements, facility
maintenance, and other prioritized reserves pursuant to the established policy. Much of the
balance of the unassigned reserve (approximately $40 million) may be used to sustain
General Fund operations and service delivery throughout the budget year during seasonal
peaks and valleys.
Overall City Budget Summary (Budget-in-Brief)
The General Fund is the City’s primary fund for operations. Staff projects total revenues of
$109,743,818 and estimated expenditures of $109,424,003, resulting in an estimated surplus
of $319,813 in FY 2025-26.
3
CITY MANAGER’S TRANSMITTAL LETTER
In terms of General Fund revenues, the growth experienced in recent years has normalized
compared to the increases seen immediately following the pandemic. FY 2024-25 revenue
will more than likely match the prior year. Increased interest earnings provided a buffer to
offset some areas of declining growth.
The City’s expenditures are projected to continue increasing at a slightly faster rate than
revenue growth in the coming years. The rising cost of services related to minimum wage
increases, inflation, and, most recently, tariffs continue to impact general buying power.
Projections show the separation between revenue and expenditure growth continuing to
increase as new projects come online adding new operational costs, need for additional
facility reserves, and long-term capital improvement costs. Staff continues to find ways to
save, identify new revenue sources, and create economies of scale by bundling wherever
possible.
The City’s overall budget includes the General Fund as well as many other funds. Most of
these funds are restricted for specific purposes. For example, monies collected and placed
in the Fire Fund must be used for fire protection services, facilities, or equipment. Special
Assessment Funds depend on monies collected from property owners within a specified area
to maintain that area and must be used for that purpose. Detailed budgets for these funds
are included in the corresponding sections of this budget.
The expenditure budget for all funds for FY 2025-26 is $225,988,793 not including transfers
between funds. This amount represents an increase of 6% from the FY 2024-25 all-funds
budget. The increase is due primarily to the construction of the new North Palm Desert Fire
Station and other planned capital projects.
General Fund – Revenues
The General Fund’s estimated revenues of $109,743,818 represent an increase of
approximately $26.5 million (31.9%) over the current fiscal year’s original revenue estimate
of $83,222,877. The increase is based on current-year projections reflecting higher sales tax
revenue related to the Measure G one-cent tax, a slight increase in property tax, and
anticipated permits and fees.
Elevated interest earnings continue to offset modest declines in tax revenues. FY 2025-26 is
expected to remain the same, but staff will be monitoring economic changes and return to
the City Council if rate adjustments have a major impact on anticipated earnings.
4
CITY MANAGER’S TRANSMITTAL LETTER
Revenue Type FY 2024-25 FY 2024-25 FY 2024-25 FY 2025-26
Original Budget Adj Budget Projected Proposed
Sales Tax 25,000,000 23,000,000 24,916,701 24,916,701
Measure G 1% Sales Tax - 4,000,000 4,000,000 24,300,000
Transient Occupancy Tax &
Short-Term Rentals 22,905,000 22,798,500 22,774,332 22,755,000
Property Tax Secured and
Unsecured** 12,624,088 12,623,089 12,558,552 12,809,723
Franchises
(Cable/Gas/Electric/Waste) 3,400,000 3,400,000 3,400,000 3,731,710
Timeshare Mitigation Fee* 1,754,107 3,465,702 3,465,702 1,903,014
Business License Tax 1,100,000 1,163,000 1,122,955 1,160,000
Transfers-In (Traffic Safety,
Parkview, Housing, Cannabis, 1,167,700 2,680,140 2,680,140 1,902,700
Permits/Fees
State Payments (VLF, Parking
Bail, MV lieu) 5,593,780 5,739,780 6,091,261 5,891,000
Interest and Rents 4,862,329 5,362,329 5,149,193 5,256,000
Reimbursements and Other
Revenue 1,592,275 1,968,682 1,318,655 1,421,531
TOTAL GENERAL FUND $ 83,222,879 $ 89,194,220 $ 90,610,504 $ 109,743,818
5
CITY MANAGER’S TRANSMITTAL LETTER
The revenue stabilization is strongly tied to recovery indices and year-over-year comparisons
to pre-pandemic sales. Sales tax recovery has slowed following a rapid increase post-
pandemic, and forecasts remain rather conservative, taking inflation, recession risks, and
historical trends into consideration.
6
CITY MANAGER’S TRANSMITTAL LETTER
General Fund - Expenditures
As shown in the next graph, the proposed General Fund operating expenditure budget of
$109,424,005 represents an approximate increase of $26.3 million (31.8%) compared to the
current fiscal year’s approved Original Budget of $83,063,012.
The projected expenditures include increases in the cost of operations related to public
safety, including higher police service contract costs, the addition of six new police officers,
and three new Public Works staff members. They also include transfers out for Fire Services
and improvements, new library construction, infrastructure costs, facility maintenance, and
the renovation or reconstruction of Fire Stations 33 and 71.
7
CITY MANAGER’S TRANSMITTAL LETTER
FY 2025-26 estimated expenditures related to salaries increased by 7%, and benefits
increased by 8% compared to FY 2024-25. These changes reflect our ongoing commitment
to meeting community needs and ensuring efficient service delivery. Departmental and
division staffing may be adjusted annually to meet those needs.
Growth in salary costs this year includes the addition of five total Full-Time Equivalent
employees (FTE’s), three of which are related to the five-year spending plan for Measure G
to support growth in North Palm Desert, and an increase of $0.5 million in the annual payment
due to CalPERS for FY 2025-26. Additionally, Palm Desert employees are eligible for a 3%
cost-of-living adjustment (COLA) as we enter Year 3 of a three-year MOU with the
employees’ organization. That COLA impacts the other benefits tied to salary costs, such as
retirement payments to PERS. Finally, healthcare costs increased by 13% over FY 2024-25.
8
CITY MANAGER’S TRANSMITTAL LETTER
Strategic City Goals
The City’s inaugural Annual Report was
published in January 2022, documenting each
department’s top accomplishments and
improvements made to serve the community
better in the 2021 calendar year. The report also
included department initiatives that they would be
working on in the upcoming year.
A copy of the report can be found at the City’s
website:
https://www.palmdesert.gov/our-
city/departments/city-goals.
On Thursday, February 13, 2025, the Palm Desert City Council approved the City's goals for
the 2025 calendar year. The adoption of these goals followed months of discussions among
City staff and Council members about ways to enhance the services provided to Palm Desert
residents, businesses, and visitors, as well as steps to advance the 20-year vision for the
City outlined in the Envision Palm Desert Strategic Plan. Below are the adopted City Council
Priorities and Goals for 2025:
Cal State University Palm Desert Campus
•Description: Continue advocacy and strategic planning for a Cal State University
Palm Desert Campus, fostering opportunities in AI, business innovation, and
entrepreneurship to drive workforce development and regional growth.
•Lead Teams: Economic Development
•Subcommittee Involved: Economic Development Subcommittee
•Action Plan/Next Steps: Continue partnerships with CSUSB-PDC and the
Entrepreneur Resource Center to develop educational programs, training, and
investment opportunities to grow new AI-based businesses.
North Sphere Development, Infrastructure Planning, and Electrification
•Description: Ensure the North Sphere has the infrastructure needed to support its
growth, including essential services, public amenities, and enhanced public spaces.
Address energy transmission challenges to remove barriers to development and
support long-term housing and economic expansion.
•Lead Teams: Economic Development and City Manager’s Office
•Subcommittee Involved: Economic Development Subcommittee
9
CITY MANAGER’S TRANSMITTAL LETTER
•Action Plan/Next Steps: Continue to work with existing utility agencies serving North
Palm Desert to secure updates on available infrastructure to support future
commercial and residential developments. Investigate opportunities to form
Community Facilities Districts to advance utility infrastructure required for future
growth.
Westfield Mall Redevelopment (Experience-Based and Family-Focused Activities)
•Description: Support the redevelopment of the mall properties into a vibrant
destination that enhances economic vitality and community engagement. Encourage
a mix of experience-driven and family-friendly uses.
•Lead Teams: Economic Development and City Manager’s Office
•Action Plan/Next Steps: Continue to work with mall ownership to develop a
comprehensive specific plan for the mall site. Partner with the mall owners to entitle
and design a new specific plan, including the former Sears site owned by the City.
Update to the Development Code/Fire Prevention by Design
•Description: Ensure a comprehensive update of the Development Code that
enhances clarity, efficiency, and flexibility for residents and businesses. Modernize
regulations to support economic growth, streamline permitting, and improve public
safety, while integrating best practices in fire prevention by design.
•Lead Team: Development Services
•Subcommittee Involved: Unified Development Code Subcommittee
•Action Plan/Next Steps: Continue to work with consultant and stakeholders on
development of Unified Development Code (UDC) beginning with an analysis of
procedures and drafts of updated code. For fire prevention, City will adopt updated
California Building Code to include best practices in fire prevention and integrate the
Riverside County Fire Department into the City's Development Services Department
for in-house Fire Marshal services.
Crime Prevention Technology
•Description: Expand the use of technology-driven public safety solutions to enhance
crime prevention and law enforcement effectiveness. Implement tools such as real-
time data analysis, automated license plate recognition, and security cameras.
•Lead Team: City Manager’s Office
•Subcommittee Involved: Public Safety Committee
•Action Plan/Next Steps: The City is enhancing its current Automated License Plate
Recognition (ALPR) system by upgrading to advanced cameras, adding additional
units, and optimizing placement. In addition, staff is exploring the use of Safety Stick
technology as part of the City’s Very Important Pedestrian (VIP) safety campaign to
improve visibility and safety at key crosswalks.
10
CITY MANAGER’S TRANSMITTAL LETTER
Assessment of City Medians and Rights-of-Way
•Description: Conduct a comprehensive review of City medians and rights-of-way to
improve maintenance efficiency, aesthetics, and functionality. Focus on enhancing
landscaping, addressing aging infrastructure, and ensuring cost-effective, long-term
upkeep.
•Lead Team: Public Works
•Subcommittee Involved: N/A
•Action Plan/Next Steps: A Median Master Plan will be presented at a City Council
meeting for review and input during a study session, followed by a formal plan for
adoption at a City Council meeting in Q2 of the FY2025-26fiscal year.
Economic Development
This year, the Invest Palm Desert campaign will continue to offer a variety of programs
designed to attract new high-wage businesses and retain existing Palm Desert businesses.
The Invest Palm Desert program is intended to assist local businesses with capital expansion
needs, as well as provide a competitive edge for Palm Desert by offering incentives to
businesses considering relocation in the Coachella Valley. Special focus of the funding will
be on key geographic regions, including El Paseo, San Pablo, and the University District.
Public Safety and Emergency Services
As depicted in the next table, the City’s public safety budget is approximately $64.16 million.
The portion charged to the General Fund represents about 36% of overall General Fund
expenditures. This reflects an increase of 30% over the FY 2024-25 public safety budget of
$46.91 million.
Public Safety Total Request General Fund Special Funds
Police Service 28,713,628 28,373,878 339,750
Community Safety and County EMS 220,084 220,084 -
Homelessness Services* 445,000 445,000
Fire Services** 34,783,794 10,425,000 24,358,794
$64,162,506 $39,018,962 $25,143,544
* Paid by PLHA grant and opioid settlement funds
**Paid by Fire and General Fund (includes Capital Costs)
Police Services – The City contracts for police services with Riverside County and operates
with a total of 95 sworn law enforcement staff and non-sworn Community Service Officers.
The proposed budget for Police Services is approximately $28.7 million, which includes a $6
million increase over the FY 2024-25 budget of $22.3 million. The increase is due to changes
to rates negotiated between the Riverside County Sheriff’s office and its various represented
bargaining units. Additionally, the budget incorporates six new dedicated police officers.
11
CITY MANAGER’S TRANSMITTAL LETTER
Fire Services – The City’s contract for fire protection and emergency medical services (EMS)
includes the operation of three fire stations with 74 paid professional firefighters upon
completion of Fire Station 102. The FY 2025-26 budget for fire protection services and EMS
is approximately $34.7 million, a 42% increase over the FY 2024-25 budget of $24 million,
with the General Fund covering just under one-third of the total costs.
The increase is attributable to capital improvement costs at three stations and to changes in
rates and benefits agreed to by Cal Fire and its bargaining units. Additionally, the budget
anticipates operations for Station 102 to begin in May 2026. Annual operational costs for
Station 102 are projected to start at about $6.5 million, including operating costs for Truck
102. The increased costs are expected to continue to require support from the General Fund
to offset any shortfall from the Fire Fund revenues.
The portion of fire services paid from the Fire Fund is derived from structural fire tax credits
from the County, fire taxes assessed by the City, reimbursements from other Cove
Community cities for the City’s ladder truck, and emergency medical services cost recovery
fees. The General Fund is expected to cover $10.4 million for fire services in FY 2025-26.
Transfers from the General Fund to support public safety are projected to grow significantly
and are estimated as follows:
Est. Fire Ops Budget 2025-26* 2026-27 2027-28 2028-29 2029-30
Fire Fund Revenues
Fire Fund Expenditures
Necessary transfer from GF (13,864,866) (12,329,505) (13,595,380) (15,169,850) (16,367,529)
*2025-26 anticipates a balance carryover from 2024-25 – only $10.4M will be needed from GF
Current Economic Climate
Palm Desert, like any other local government, must consider a variety of factors related to
the local, state, and national economy when budgeting. These considerations are essential
for making informed decisions that promote economic growth, fiscal stability, and the overall
well-being of the community.
National Economy:
National monetary policy continues to play a significant role in shaping local government
finances. Changes in interest rates directly impact borrowing costs, affecting the ability of
many cities to fund capital projects and manage debt service. Likewise, the overall health of
the national economy influences consumer behavior, business activity, and, ultimately, local
sales tax and other revenue streams.
12
CITY MANAGER’S TRANSMITTAL LETTER
The U.S. economy experienced a slowdown in 2024, with real GDP growth decelerating to
1.4 percent (annualized) in Q1 2024, down from 3.4 percent in Q4 2023. Modest growth
continued through the remainder of 2024, as high prices and elevated interest rates
dampened domestic demand. While the economy avoided a formal recession, consumer
spending cooled, and economic growth remained sluggish through the end of the year.
Looking ahead, the economic outlook for 2025 includes cautious optimism. Inflation has
gradually subsided toward the Federal Reserve’s 2 percent target, creating conditions for
potential interest rate cuts. These anticipated adjustments in monetary policy are expected
to support a modest rebound in economic activity. Forecasts for 2025 suggest real GDP
growth may return to around two percent—closer to its long-run potential.
However, uncertainty remains. The exact timing and magnitude of rate cuts are still unclear,
and interest rates may ultimately stabilize at levels higher than those seen before the
pandemic. Cities must remain vigilant in monitoring economic trends and maintain flexibility
in fiscal planning and capital investment strategies in response to evolving national
conditions.
Local Economy
Local Government depends heavily on tax revenue to fund public services. Economic
downturns can lead to reduced tax collections, impacting the ability to maintain infrastructure,
provide services, and invest in community development. Palm Desert’s top two revenue
sources are sales tax and transient occupancy tax (TOT), both of which are highly dependent
on local tourism. Fluctuations in tourism due to factors like travel trends, weather, and events
can impact local businesses and tax revenue.
Nearly 70% of Palm Desert’s sales tax is provided by consumers living outside of the city.
Post-pandemic, both revenue sources grew at a dramatic pace as businesses reopened,
and people grew tired of staying home. Both revenue streams have since returned to more
historical patterns. Staff continues to monitor and analyze the data closely as conditions
evolve.
Conversely, small businesses are the backbone of the community. Local government
policies that support small businesses, such as streamlined permitting processes and
economic development support, can foster entrepreneurship and economic growth. The
City continues to invest in its local businesses through various programs and projects with
this in mind.
The approval of Measure G provides a much-needed resource to alleviate some of
the anticipated expenditures related to public safety, community services in our
growing community, and the essential mission to preserve financial stability. It
allows us to deliberately manage priorities and remain flexible during uncertain
times, all while safeguarding the expected quality of life for our residents and visitors
alike. To ensure that funds are directed toward the priorities identified through community
outreach, the five-year spending plan will continue to serve as a framework for future
budget requests.
13
CITY MANAGER’S TRANSMITTAL LETTER
Conclusion
In closing this budget message, I would like to express my appreciation to the City Council
for providing positive leadership and direction on behalf of the community. The City’s
commissions and committees have also provided invaluable assistance in developing the
City’s priorities that led to the proposed budget. I also want to thank City staff for their
dedication and effort in providing excellent services to the community and for their
commitment to accomplishing the goals set out in the budget.
I would like to thank the Finance Department for their work on developing the budget. They
have assembled an award-worthy budget document that is comprehensive, accurate, and
easy to read. Finally, I thank the Executive Team for their thoughtful contributions to the
budget and for their consistent hard work and commitment to the City and the community.
I want to confirm my commitment to continue carrying on the great work of the Palm Desert
City Council with City staff, to embark on this opportunity hand in hand with the community,
and to maintain the high standards and fiscally pragmatic decisions of past and present City
officials.
Respectfully,
Chris Escobedo
Chris Escobedo
City Manager
14
ABOUT PALM DESERT
The City of Palm Desert is the geographic center of the Coachella Valley, a fast-growing
region of Southern California that is comprised of nine cities. Palm Desert prides itself on
being a community supported city that serves as the educational, retail, and cultural hub of
the Coachella Valley.
Palm Desert was incorporated on November 26, 1973 as a General Law City. In 1997, the
voters approved changing Palm Desert's designation to a Charter City in order to preserve
the historic principles of self-governance and derive the resulting social, economic, and fiscal
benefits from local control.
15
PALM DESERT DEMOGRAPHICS
Palm Desert employs the Council-Manager form of government. The City Council consists of
five citizens elected to serve for staggered four-year terms. The Mayor serves a one-year
term, appointed from within the City Council on a rotation basis. In addition, the Palm Desert
City Council serves as each the Board of the Successor Agency to the Palm Desert
Redevelopment Agency, the Financing Authority, and the Housing Authority. Citizen-
commissions and committees also support the City Council by providing input on many
community affairs including public safety, planning, parks and recreation, art in public places,
housing, and finance. The City Manager appoints staff and supervises the daily
administration of municipal affairs.
Palm Desert contracts out many of its services such as police and fire services, recreational
services, animal control services, trash collection, street sweeping, etc. The goal of
contracting out services is to minimize costs as much as possible to the extent possible by
using other governmental agencies or districts that already provide these services to other
cities and counties.
For real-time information about Palm Desert including news and upcoming events please
check our website frequently: https://www.palmdesert.gov/
16
Comparision Charts
17
Comparision Charts
18
SECTION 2:
BUDGET SUMMARIES
19
THE
BUDGET
PROCESS
BUDGET
PREPARATION
CALENDAR
February 2, 2025
Issue Budget Priorities, Detail Budget
Instructions and Forms to Departments STRATEGIZE
Study Session with City Council
to develop goals and direction
for the upcoming year.
PREPARE
Budgets are submitted to
Finance through our
OpenGov system.
Finance compiles request
and submits to City Manager
for review.
DEVELOP
ENGAGE
Public Study Sessions are held
with City Council. Community
engagement is encouraged
through EngagePD & Brightside
Newsletter. Staff provides details
to support final proposals.
ADOPT, IMPLEMENT,
AMEND & EVALUATE
City Council adopts final budget
New budget year begins, and
monitoring is ongoing.
Amendments approved by City
Council throughout FY, midyear,
or year end.
&
February 27, 2025
Council Priorities and Goals Setting
Workshop
February 11, 2025
CIP Worksheet shared for updating
February 13, 2025
FY 2024-25 Mid-Year Review and
Adoption
February 11 to March 11, 2025
Budgets are entered for submission to
Finance through OpenGov
March 17 to April 17, 2025
Begin Compilation of FY 2025-26
Budget and CIP
April 17, 2024
Budget Meetings with City Manager
and Departments
April 24, 2025
Final Budget Presentation Updated and
Staff Report updated and delivered to
Clerk for posting
May 8 & May 22, 2025
City Council Study Sessions Held for
Public Input
June 26, 2025
Public Hearing - City Council and
Housing Authority Board Adopt FY
2025-26 Budget
July 1, 2025 to June 30, 2026
Budget Implementation and Monitoring
20
ACCOUNTING SYSTEM AND BUDGETARY CONTROL
FUND ACCOUNTING
The accounts of the City are organized on the basis of funds and account groups, each of which is
considered a separate accounting entity. The operations of each fund are accounted for with a separate
set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and
expenditures or expenses, as appropriate. Government resources are allocated to and accounted for
in individual funds based upon the purposes for which they are to be spent and the means by which
spending activities are controlled. The various funds utilized by the City are grouped into generic fund
types and broad fund categories:
Governmental Funds
General Fund - The General Fund is the general operating fund of the City. It is used to account for
all financial resources except those required to be accounted in another fund.
Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific
revenue resources that are legally restricted to expenditures for specified purposes. The landscaping
and lighting funds are adopted by the City Council by resolution as a consolidated district budget.
However, the City reflects the individual zones in separate departments and funds. This allows the
residents of the zones to see the exact detail of their district’s improvements and maintenance.
Debt Service Funds - Debt Service Funds are used to account for the accumulation of resources for
and the payment of general long-term debt principal, interest, and related costs other than capitalized
leases and compensated absences that are paid from other governmental funds. The City currently
has nine assessment districts (94-2 Sunterrace; 94-3 Merano; 01-1 Silver Spur; 98-1 Bighorn; 05-1
University Park; 04-2 Section 29; 91-1 Indian Ridge; EIP; and Highlands Undergrounding).
Capital Project Funds - Capital Project Funds are used to account for financial resources to be used
for the acquisition or construction of major capital facilities (other than those financed through
proprietary funds). Capital Project Funds for the City include Art in Public Places, Capital Project
Reserve fund, Streets fund, Ordinance 416, Drainage Facilities, Park and Recreation Facilities,
Signalization, Buildings, Museum, Library, Corporation Yard, YMCA Building Fund, Interstate 10,
Sports Complex Fund, and various assessment district funds.
Proprietary Funds
Enterprise Funds - Enterprise Funds account for operations that are financed and operated in a
manner similar to private business enterprises. The intent of the City Council is for costs of these
funds (including depreciation, if applicable) to be recovered primarily through user charges. Palm
Desert’s Enterprise Funds include the Parkview Office Complex and the Desert Willow Golf Course.
Internal Service Funds - Internal Service Funds(ISF) account for financial transactions related to
internal operations including replacement of City-owned vehicles and equipment as well as to fund
compensated absences. Currently, there are no cost allocations of internal service funds to any other
department or divisions. ISF’s are funded with transfers directly from the General Fund.
Fiduciary Funds
Trust and Agency Funds - Trust and Agency Funds are used to account for assets held by the City
in a trustee capacity or as an agent for individual’s private organizations, and other governments.
Since activities recorded within these funds are outside the control of the City Council, these funds
are not included within this budget document.
BASIS OF ACCOUNTING
The Basis of Accounting refers to the point at which revenues and expenditures are recognized in the
accounts and reported in the financial statements. All governmental funds, agency funds, and
expendable trust funds are accounted for using the modified accrual basis of accounting. Their
revenues are recognized when they become measurable and available as net current assets. All
proprietary funds and nonexpendable trust funds are accounted for using the accrual basis of
21
ACCOUNTING SYSTEM AND BUDGETARY CONTROL
accounting. Their revenues are recognized when they are earned, and their expenses are recognized
when they are incurred.
BUDGETARY BASIS OF ACCOUNTING
Budgets for the governmental fund types are adopted on a basis consistent with generally accepted
accounting principles, utilizing the modified accrual basis of accounting. The proprietary funds are
budgeted as is accepted for the type of operation: The Golf Course Fund is budgeted utilizing available
cash balance (cash basis). As a result, this fund does not maintain a depreciation reserve fund, and no
depreciation expenses (non-cash entry) are budgeted. The other proprietary fund is the Office Complex
which is budgeted on an accrual basis of accounting and maintains a depreciation reserve. Budgeted
amounts are as originally adopted and as further amended by City Council action.
BUDGETARY CONTROL
Budgetary controls are maintained to ensure compliance with legal provisions embodied in the annual
appropriated budget approved by the City Council. Activities of the governmental and proprietary funds
are included in the annual appropriated budget. The budgetary level of control, the level at which
expenditures cannot legally exceed the appropriated amount, is exercised at the fund level.
APPROPRIATIONS LIMIT
Article XIIIB of the California State Constitution, more commonly referred to as the Gann Initiative or
Gann Limit, was adopted by California voters in 1980 and placed limits on the amount of proceeds of
taxes that state and local governmental agencies can receive and appropriate (authorize to spend)
each year.
The limit is different for each agency and the limit changes each year. Each year’s limit is based on the
amount of tax proceeds that were authorized to be spent in fiscal year 1978-79 in each agency, modified
for changes in inflation, population and voter approved modifications in each subsequent year.
Proposition 111 was passed by the State’s voters in June 1990. This legislation made changes to the
method by which the Appropriations Limit is calculated:
The annual adjustment factors for inflation and population have been changed. Instead of using the lesser of
California per capita income, or U.S. CPI, each city may choose either the growth in the California per capita
income, or the growth in non-residential assessed valuation due to new construction within the City. For
population, instead of using only the population growth of a city, each city may choose to use the population
growth within its county. These are both annual elections.
The revised annual adjustment factors will be applied to the 1986-87 limit for most cities and each year in
between in order to calculate the 1990-91 limit. The actual limits for the intervening years, however, are not
affected.
Expenditures for “qualified capital outlay”, which are fixed assets with a value of more than $100,000 and an
expected life of 10 years or more, will be excluded from the limit. A city which exceeds the limit in any one
year may choose to not give a tax refund if they fall below the limit in the next fiscal year. They then have two
more years to refund any remaining excess or to obtain a successful override vote. In certain situations,
proceeds of taxes may be spent on emergencies without having to reduce the limit in future years. Each city
must now conduct a review of its Appropriations Limit during its annual financial audit.
The law now requires a governing body to annually adopt, by resolution, an appropriations limit for the
following year, along with a recorded vote regarding which of the annual adjustment factors have been
selected. The City’s budget appropriations limit and annual adjustment factors are adopted annually by
Resolution by the City Council.
22
City of Palm Desert
Citywide Fund Balances
FY 2025-26
Fund #Fund Name
110 General Fund 99,435,127 107,841,118 1,902,700 27,704,573 81,719,432 99,754,940
Total General Fund 99,435,127 107,841,118 1,902,700 27,704,573 81,719,432 99,754,940
Special Revenue Funds
210 Traffic Safety 5,278 2,018 - 2,700 - 4,596
211 Gas Tax 5,439,800 2,960,640 - - 2,745,164 5,655,276
213 Measure A 12,893,060 4,068,512 - - 8,964,825 7,996,747
214 Housing Mitigation Fee 2,868,207 126,909 - - 959,135 2,035,981
220 CDBG Block Grant 138,600 1,265,808 - - 592,041 812,367
225 Permanent Local Housing Alloc.123,999 112,562 - - 170,000 66,561
226 Opioid Settlement Funds 160,415 148,168 - - 275,000 33,583
228 Child Care Program 1,003,201 34,006 - - - 1,037,207
229 Public Safety 170,309 199,548 - - 339,750 30,107
230 Prop A. Fire Tax 5,824,039 20,643,929 10,150,000 - 34,233,794 2,384,174
231 New Construction Tax 1,653,131 349,875 - - 1,000,000 1,003,006
232 Drainage Facility 978,289 106,895 - - 675,000 410,184
233 Park and Recreation 1,470,770 194,388 - - 1,650,000 15,158
234 Signalization 185,442 30,472 - - 50,000 165,914
235 Fire Facility Fund 250,188 156,039 - - - 406,227
236 Waste Recyling Fees 3,449,230 588,576 - - 741,500 3,296,306
237 Energy Independence 310,570 182,795 - - 177,900 315,465
238 Air Quality Management 8,082 66,555 - - 74,500 137
242 Aquatic Center 1,144,083 1,030,457 2,152,543 - 3,483,000 844,083
243 Cannabis Compliance 1,886,418 821,784 - 1,500,000 - 1,208,202
252 Library Operations 196,793 13,195 2,468,469 - 2,468,469 209,988
271 El Paseo Assessment District 77,644 279,383 - - 276,500 80,526
276 LLD Zone #2 3,589 30,887 141,000 - 175,000 476
278 LLD Zone #3 35,702 11,718 - - 11,900 35,520
272 LLD Zone #4 767 5,985 - - 6,050 702
273 LLD Zone #5 53,284 23,574 - - 35,790 41,068
275 LLD Zone #6 158,442 100,131 - - 153,515 105,058
279 LLD Zone #7 35,285 5,942 - - 7,350 33,877
280 LLD Zone #8 51,710 10,848 - - 7,600 54,958
281 LLD Zone #9 64,892 22,252 - - 30,875 56,269
283 LLD Zone #11 26,413 4,448 - - 6,800 24,061
285 LLD Zone #14 90,845 16,601 - - 25,300 82,146
286 LLD Zone #15 43,938 8,202 - - 11,870 40,270
287 LLD Zone #16 53,559 36,853 - - 88,100 2,312
299 LLD Zone #13 152,155 73,618 - - 92,600 133,173
277 President's Plaza I 419,152 448,481 - - 389,200 478,433
282 President's Plaza III 53,443 53,067 - - 106,510 (0)
289 BAD No. 1 848,785 387,374 - - 118,599 1,117,560
870 Housing Set-Aside 1,465,119 - 406,774 - 406,774 1,465,119
871 Housing Authority 10,365,310 11,356,926 - 406,774 9,362,425 11,953,037
873 Housing Asset Fund 38,654,156 1,952,000 - - 787,900 39,818,256
Total Special Revenue Funds 92,814,094 47,931,421 15,318,786 1,909,474 70,700,736 83,454,090
Expenditures Fund Balance Fund Balance Revenues Transfers
In
Transfers
Out
23
City of Palm Desert
Citywide Fund Balances
FY 2025-26
Fund #Fund Name
Capital Project Funds
400 Capital Project Reserve Fund 4,094,692 555,958 5,397,482 - 9,536,126 512,006
420 Capital Project Drainage Facilities 1,102,183 70,860 - - 200,000 973,043
425 Economic Development Capital Projects 397,272 118,714 325,000 - 638,581 202,405
430 Parks & Recreation Facilities Capital Projects 11,004 427 - - - 11,431
436 Art in Public Places 1,201,319 318,811 - - 639,120 881,010
440 Signalization Capital Projects 121,878 4,738 - - - 126,616
441 Golf Course Capital Projects 3,785,003 3,019,516 - - 1,360,000 5,444,519
450 Building Maintenance Reserve 1,742,348 42,673 - - 1,700,000 85,021
451 Capital Bond Projects 55,111,840 2,550,000 - - 24,300,000 33,361,840
452 Library Capital Projects 132,065 77,788 6,000,000 - 6,000,000 209,853
464 AD94-3 Merano 197,523 - - - - 197,523
466 Silver Spur Ranch 618 - - - - 618
467 Highlands Assessment District 21 - - - - 21
468 University Park CFD (0) - - - - (0)
469 Section 29 Assessment 2004-2 670 - - - - 670
Total Capital Project Funds 67,898,435 6,759,485 11,722,482 - 44,373,827 42,006,575
Debt Service Funds
314 AD Highlands 144,756 124,324 - - 119,346 149,734
Total Debt Service Funds 144,756 124,324 - - 119,346 149,734
Total Governmental Funds 260,292,412 162,656,348 28,943,968 29,614,047 196,913,341 225,365,339
Proprietary Funds
Internal Service Funds
530 Equipment Replacement Fund 2,445,880 267,503 - - 2,167,787 545,596
577 Compensation Benefits Fund 208,083 98,611 - - 250,000 56,694
Total Internal Service Funds 2,653,963 366,114 - - 2,417,787 602,290
Enterprise Funds -
510 Parkview Office Complex 6,113,885 1,548,612 - 400,000 1,142,500 6,119,997
520 Desert Willow Golf Course 67,267,855 13,063,192 - - 13,436,316 66,894,731
521 Palm Desert Recreational Facilities (PDRFC)(1,402,986) 4,878,909 - - 5,089,025 (1,613,102)
Total Enterprise Funds 71,978,755 19,490,713 400,000 19,667,841 71,401,627
Total Proprietary Funds 74,632,718 19,856,827 - 400,000 22,085,628 72,003,917
Total Citywide 334,925,129 182,513,175 28,943,968 30,014,047 218,998,969 297,369,256
Fiduciary Funds
Custodial Funds
303 AD 84-1 - - - - - -
304 AD 87-1 188,669 - - - - 188,669
306 AD 92-1 121,231 - - - - 121,231
307 AD 91-4 Bighorn 324,833 - - - - 324,833
308 AD 94-2 Sunterrace/Varner 109,535 - - - - 109,535
309 AD 94-3 Merano 62,082 2,409 - - - 64,491
311 AD 98-1 Canyons of Bighorn 93,035 3,616 - - - 96,651
312 AD 01-1 Silver Spur 314,757 177,076 - 150,656 15,000 326,177
315 AD Section 29 2,469,293 1,499,643 - - 1,307,000 2,661,936
351 AD 91-1 Indian Ridge 1,282,520 50,795 - - - 1,333,315
353 AD CFD University Park 78,368 510,380 - - 508,800 79,948
354 AD CFD University Park 2021 847,500 927,474 - - 918,675 856,299
355 AD CFD University Park 2024 735,465 611,552 - - 610,825 736,192
391 Palm Desert Finance Authority 3,035 - 150,656 - 150,666 3,025
576 Retiree Health Benefits 2,699,103 106,601 1,080,000 - 1,092,200 2,793,504
Total Custodial Funds 9,329,424 3,889,546 1,230,656 150,656 4,603,166 9,695,804
Total Fiduciary Funds 9,329,424 3,889,546 1,230,656 150,656 4,603,166 9,695,804
Total All Funds 344,254,554 186,402,721 30,174,624 30,164,703 223,602,135 307,065,060
Note: Changes in fund balance exceeding 10% are primarily due to the implementation of a Capital Projects department, which has been tasked with an aggressive capital
projects plan to catch up on deferred projects over the next several years. Accumulated funds are being spent down as part of this effort.
Fund Balance Revenues Transfers In Transfers Out Expenditures Balance
24
City of Palm Desert
Citywide Budgeted Revenues by Category
FY 2025-26
Fund #Taxes Permits & Fees Transfers In Other Revenues
Governmental Funds
General Fund 91,466,648 3,604,439 5,891,000 - 5,256,000 1,902,700 1,623,031 109,743,818
Special Revenue Funds 24,359,415 3,839,188 1,893,370 299,473 15,551,288 15,318,786 1,988,687 63,250,207
Capital Project Funds - - - - 6,500,485 11,722,482 259,000 18,481,967
Debt Service Funds 120,391 - - - 3,933 - - 124,324
Total Governmental Funds 115,946,454 7,443,627 7,784,370 299,473 27,311,706 28,943,968 3,870,718 191,600,316
Proprietary Funds
Internal Service Funds - - - - 366,114 - - 366,114
Enterprise Funds - - - 12,213,139 1,879,895 - 5,397,679 19,490,713
Total Proprietary Funds - - - 12,213,139 2,246,009 - 5,397,679 19,856,827
Total Citywide Revenues 115,946,454 7,443,627 7,784,370 12,512,612 29,557,715 28,943,968 9,268,397 211,457,143
Fiduciary Funds
Custodial Funds 3,634,813 - - - 254,733 1,230,656 - 5,120,202
Total Fiduciary Funds 3,634,813 - - - 254,733 1,230,656 - 5,120,202
Total All Funds 119,581,267 7,443,627 7,784,370 12,512,612 29,812,448 30,174,624 9,268,397 216,577,345
City of Palm Desert
Citywide Budgeted Expenditures by Category
FY 2025-26
Fund #Personnel Operating Capital Transfers Out Total
Governmental Funds
General Fund 27,113,251 53,112,681 1,493,500 27,704,573 109,424,005
Special Revenue Funds 2,267,610 47,203,355 21,434,325 1,909,474 72,814,764
Capital Project Funds - 3,655,374 40,718,453 - 44,373,827
Debt Service Funds - 119,346 - - 119,346
Proprietary Funds
Internal Service Funds - 1,210,000 1,207,787 - 2,417,787
Enterprise Funds - 17,550,496 2,117,345 400,000 20,067,841
Total Citywide Appropriations 29,380,861 122,851,252 66,971,410 30,014,047 249,217,570
Fiduciary Funds
Custodial Funds - 4,603,166 - 150,656 4,753,822
Total All Funds 29,380,861 127,454,418 66,971,410 30,164,703 253,971,392
25
City of Palm Desert
Citywide Revenues by Fund and Category
FY 2025-26
Fund #Description
110 General Fund 91,466,648 3,604,439 5,891,000 - 5,256,000 1,902,700 1,623,031 109,743,818
210 Traffic Safety - - - - 218 - 1,800 2,018
211 Gas Tax 2,778,663 - - - 181,977 - - 2,960,640
213 Measure A 3,129,000 - - - 939,512 - - 4,068,512
214 Housing Mitigation Fee - - - - 126,909 - - 126,909
220 CDBG Block Grant - - 1,265,808 - - - - 1,265,808
225 Permanent Local Housing Alloc.- - 112,562 - - - - 112,562
226 Opioid Settlement Funds - - - - 4,648 - 143,520 148,168
228 Child Care Program - - - - 34,006 - - 34,006
229 Public Safety - - - - 5,548 - 194,000 199,548
230 Prop. A Fire Tax 15,593,929 3,300,000 - - 250,000 10,150,000 1,500,000 30,793,929
231 New Construction Tax 276,000 - - - 73,875 - - 349,875
232 Drainage Facility 70,000 - - - 36,895 - - 106,895
233 Park and Recreation 125,000 - - - 69,388 - - 194,388
234 Signalization 7,000 - - - 23,472 - - 30,472
235 Fire Facility Fund 89,000 - - - 67,039 - - 156,039
236 Waste Recyling Fees - - 450,000 - 138,576 - - 588,576
237 Energy Independence 115,000 - - - 67,795 - - 182,795
238 Air Quality Management - - 65,000 - 1,555 - - 66,555
242 Aquatic Center - 539,188 - 299,473 42,429 2,152,543 149,367 3,183,000
243 Cannabis Compliance 787,000 - - - 34,784 - - 821,784
252 Library Operations - - - - 13,195 2,468,469 - 2,481,664
271 El Paseo Assessment District 275,000 - - - 4,383 - - 279,383
276 LLD Zone #2 30,887 - - - - 141,000 - 171,887
278 LLD Zone #3 11,718 - - - - - - 11,718
272 LLD Zone #4 5,985 - - - - - - 5,985
273 LLD Zone #5 23,574 - - - - - - 23,574
275 LLD Zone #6 100,131 - - - - - - 100,131
279 LLD Zone #7 5,942 - - - - - - 5,942
280 LLD Zone #8 10,848 - - - - - - 10,848
281 LLD Zone #9 22,252 - - - - - - 22,252
283 LLD Zone #11 4,448 - - - - - - 4,448
285 LLD Zone #14 16,601 - - - - - - 16,601
286 LLD Zone #15 8,202 - - - - - - 8,202
287 LLD Zone #16 36,853 - - - - - - 36,853
299 LLD Zone #13 66,925 - - - 6,693 - - 73,618
277 President's Plaza I 448,481 - - - - - - 448,481
282 President's Plaza III 53,067 - - - - - - 53,067
289 BAD No. 1 267,909 - - - 119,465 - - 387,374
870 Housing Set-Aside - - - - - 406,774 - 406,774
871 Housing Authority - - - - 11,356,926 - - 11,356,926
873 Housing Asset Fund - - - - 1,952,000 - - 1,952,000
Other
Revenues
Total
Revenues Taxes Permits & Fees Intergovernmental for & Property Transfers In
26
City of Palm Desert
Citywide Revenues by Fund and Category
FY 2025-26
Fund #Description
400 Capital Project Reserve Fund - - - - 555,958 5,397,482 - 5,953,440
420 Capital Proj. Drainage Facilities - - - - 70,860 - - 70,860
425 Economic Development CP - - - - 118,714 325,000 - 443,714
430 Parks & Rec Facilities CP - - - - 427 - - 427
436 Art in Public Places - - - - 59,811 - 259,000 318,811
440 Signalization Capital Projects - - - - 4,738 - - 4,738
441 Golf Course Capital Projects - - - - 3,019,516 - - 3,019,516
450 Building Maintenance Reserve - - - - 42,673 - - 42,673
451 Capital Bond Projects - - - - 2,550,000 - - 2,550,000
452 Library Capital Projects - - - - 77,788 6,000,000 - 6,077,788
461 UP Capital Projects 2021-1 - - - - - - - -
464 AD94-3 Merano - - - - - - -
466 Silver Spur Ranch - - - - - - - -
467 Highlands Assessment District - - - - - - - -
468 University Park CFD - - - - - - - -
469 Section 29 Assessment 2004-2 - - - - - - - -
314 AD Highlands 120,391 - - - 3,933 - - 124,324
530 Equipment Replacement Fund - - - - 267,503 - - 267,503
577 Compensation Benefits Fund - - - - 98,611 - - 98,611
510 Parkview Office Complex - - - - 1,548,612 - - 1,548,612
520 Desert Willow Golf Course - - - 12,213,139 331,283 - 518,770 13,063,192
521 Palm Desert Recreational Facilities (- - - - - - 4,878,909 4,878,909
303 AD 84-1 - - - - - - - -
304 AD 87-1 - - - - - - - -
306 AD 92-1 - - - - - - - -
307 AD 91-4 Bighorn - - - - - - - -
308 AD 94-2 Sunterrace/Varner - - - - - - - -
309 AD 94-3 Merano - - - - 2,409 - - 2,409
311 AD 98-1 Canyons of Bighorn - - - - 3,616 - - 3,616
312 AD 01-1 Silver Spur 167,563 - - - 9,513 - - 177,076
315 AD Section 29 1,447,900 - - - 51,743 - - 1,499,643
351 AD 91-1 Indian Ridge - - - - 50,795 - - 50,795
353 AD CFD University Park 494,850 - - - 15,530 - - 510,380
354 AD CFD University Park 2021 913,675 - - - 13,799 - - 927,474
355 AD CFD University Park 2024 610,825 - - - 727 - - 611,552
391 Palm Desert Finance Authority - - - - - 150,656 - 150,656
576 Retiree Health Benefits - - - - 106,601 1,080,000 - 1,186,601
Transfers In Other
Revenues
Total
Revenues Taxes Permits & Fees Intergovernmental Charges for
Services & Property
27
City of Palm Desert
Citywide Budgeted Expenditures by Fund and Category
FY 2025-26
Fund #Fund Name
110 General Fund 27,113,251 53,112,681 1,493,500 27,704,573 109,424,005
210 Traffic Safety - - - 2,700 2,700
211 Gas Tax - 1,335,164 1,410,000 - 2,745,164
213 Measure A - 1,000,000 7,964,825 - 8,964,825
214 Housing Mitigation Fee - 959,135 - - 959,135
220 CDBG Block Grant - 592,041 - - 592,041
225 Permanent Local Housing Alloc.- 170,000 - - 170,000
226 Opioid Settlement Funds - 275,000 - - 275,000
228 Child Care Program - - - - -
229 Public Safety - 339,750 - - 339,750
230 Prop A. Fire Tax - 26,508,794 7,725,000 - 34,233,794
231 New Construction Tax - - 1,000,000 - 1,000,000
232 Drainage Facility - - 675,000 - 675,000
233 Park and Recreation - - 1,650,000 - 1,650,000
234 Signalization - - 50,000 - 50,000
235 Fire Facility Fund - - - - -
236 Waste Recyling Fees - 741,500 - - 741,500
237 Energy Independence - 177,900 - - 177,900
238 Air Quality Management - 74,500 - - 74,500
242 Aquatic Center - 3,183,000 300,000 - 3,483,000
243 Cannabis Compliance - - - 1,500,000 1,500,000
252 Library Operations 1,708,367 751,102 9,000 - 2,468,469
271 El Paseo Assessment District - 276,500 - - 276,500
276 LLD Zone #2 - 175,000 - - 175,000
278 LLD Zone #3 - 11,900 - - 11,900
272 LLD Zone #4 - 6,050 - - 6,050
273 LLD Zone #5 - 35,790 - - 35,790
275 LLD Zone #6 - 153,515 - - 153,515
279 LLD Zone #7 - 7,350 - - 7,350
280 LLD Zone #8 - 7,600 - - 7,600
281 LLD Zone #9 - 30,875 - - 30,875
283 LLD Zone #11 - 6,800 - - 6,800
285 LLD Zone #14 - 25,300 - - 25,300
286 LLD Zone #15 - 11,870 - - 11,870
287 LLD Zone #16 - 88,100 - - 88,100
299 LLD Zone #13 - 92,600 - - 92,600
277 President's Plaza I - 389,200 - - 389,200
282 President's Plaza III - 106,510 - - 106,510
289 BAD No. 1 - 118,599 - - 118,599
870 Housing Set-Aside 402,474 3,800 500 - 406,774
871 Housing Authority 156,769 9,205,656 - 406,774 9,769,199
873 Housing Asset Fund - 137,900 650,000 - 787,900
Personnel Operating Capital Transfers Out Total
28
City of Palm Desert
Citywide Budgeted Expenditures by Fund and Category
FY 2025-26
Fund #Fund Name
400 Capital Project Reserve Fund - 2,407,673 7,128,453 - 9,536,126
420 Capital Project Drainage Facilities - - 200,000 - 200,000
425 Economic Development Capital Projects - 638,581 - - 638,581
430 Parks & Recreation Facilities Capital Projects - - - - -
436 Art in Public Places - 274,120 365,000 - 639,120
440 Signalization Capital Projects - - - - -
441 Golf Course Capital Projects - 260,000 1,100,000 - 1,360,000
450 Building Maintenance Reserve - 75,000 1,625,000 - 1,700,000
451 Capital Bond Projects - - 24,300,000 - 24,300,000
452 Library Capital Projects - - 6,000,000 - 6,000,000
461 UP Capital Projects 2021-1 - - - - -
464 AD94-3 Merano - - - - -
466 Silver Spur Ranch - - - - -
467 Highlands Assessment District - - - - -
468 University Park CFD - - - - -
469 Section 29 Assessment 2004-2 - - - - -
314 AD Highlands - 119,346 - - 119,346
530 Equipment Replacement Fund - 960,000 1,207,787 - 2,167,787
577 Compensation Benefits Fund - 250,000 - - 250,000
510 Parkview Office Complex - 1,142,500 - 400,000 1,542,500
520 Desert Willow Golf Course - 11,318,971 2,117,345 - 13,436,316
521 Palm Desert Recreational Facilities (PDRFC)- 5,089,025 - - 5,089,025
Fund #Fund Name
303 AD 84-1 - - - - -
304 AD 87-1 - - - - -
306 AD 92-1 - - - - -
307 AD 91-4 Bighorn - - - - -
308 AD 94-2 Sunterrace/Varner - - - - -
309 AD 94-3 Merano - - - - -
311 AD 98-1 Canyons of Bighorn - - - - -
312 AD 01-1 Silver Spur - 15,000 - 150,656 165,656
315 AD Section 29 - 1,307,000 - - 1,307,000
351 AD 91-1 Indian Ridge - - - - -
353 AD CFD University Park - 508,800 - - 508,800
354 AD CFD University Park 2024 - 918,675 - - 918,675
355 AD CFD University Park 2022 - 610,825 - - 610,825
391 Palm Desert Finance Authority - 150,666 - - 150,666
576 Retiree Health Benefits - 1,092,200 - - 1,092,200
Personnel Operating Capital Transfers Out Total
Personnel Operating Capital Transfers Out Total
Total All Funds 29,380,861 127,249,864 66,971,410 30,164,703 253,766,838
Total All Funds 29,380,861 127,249,864 66,971,410 30,164,703 253,766,838
29
City of Palm Desert
Historical Citywide Revenues
FY 2025-26
Fund #Fund Name
110 General Fund 85,400,986 84,187,579 83,222,879 109,743,818 Total General Fund 85,400,986 84,187,579 83,222,879 109,743,818 Special Revenue Funds
210 Traffic Safety 7,472 1,968 3,000 2,018
211 Gas Tax 2,507,737 2,917,694 2,894,234 2,960,640
213 Measure A 4,398,556 4,816,963 4,203,600 4,068,512
214 Housing Mitigation Fee 211,597 231,771 181,418 126,909
220 CDBG Block Grant 352,646 737,446 1,351,359 1,265,808
225 Permanent Local Housing Alloc.271,398 2,715 439,883 112,562
226 Opioid Settlement Funds 2,488 83,834 403,826 148,168
228 Child Care Program 95,204 97,854 136,279 34,006
229 Public Safety 387,337 95,174 177,000 199,548
230 Prop A. Fire Tax 20,687,723 24,621,340 23,726,540 30,793,929
231 New Construction Tax 570,927 360,694 214,002 349,875
232 Drainage Facility 159,211 102,442 253,500 106,895
233 Park and Recreation 130,392 519,594 320,908 194,388
234 Signalization 86,785 80,682 39,300 30,472
235 Fire Facility Fund 346,837 253,785 175,800 156,039
236 Waste Recyling Fees 516,037 791,089 811,900 588,576
237 Energy Independence 100,263 24,530 176,500 182,795
238 Air Quality Management 86,204 53,022 66,180 66,555
242 Aquatic Center 2,632,570 3,993,480 3,891,367 3,183,000
243 Cannabis Compliance 2,017,146 1,043,249 889,000 821,784
252 Library Operations - 1,335,885 2,185,290 2,468,469
271 El Paseo Assessment District 272,891 302,571 300,000 279,383 Landscape & Lighting Districts:
276 LLD Zone #2 141,185 117,712 202,142 171,887
278 LLD Zone #3 11,444 11,377 10,988 11,718
272 LLD Zone #4 5,794 5,927 5,491 5,985
273 LLD Zone #5 25,864 24,781 22,197 23,574
275 LLD Zone #6 102,721 101,878 91,653 100,131
279 LLD Zone #7 6,285 5,683 5,776 5,942
280 LLD Zone #8 12,129 10,699 11,655 10,848
281 LLD Zone #9 22,228 21,104 21,000 22,252
283 LLD Zone #11 4,752 4,228 4,324 4,448
285 LLD Zone #14 23,301 21,436 16,137 16,601
286 LLD Zone #15 8,726 7,683 7,973 8,202
287 LLD Zone #16 51,364 38,454 35,923 36,853
299 LLD Zone #13 63,100 74,194 72,325 73,618 Business Improvement Districts:
277 President's Plaza I 459,679 428,982 398,935 448,481
282 President's Plaza III 49,471 46,711 218,448 53,067 Business Assessment Districts:
289 BAD No. 1 316,070 417,421 315,910 387,374 Housing:
870 Housing Set-Aside 415,990 498,836 497,102 406,774
871 Housing Authority 9,422,891 10,161,512 9,733,631 11,356,926
873 Housing Asset Fund 1,887,546 1,948,914 1,987,328 1,952,000 Total Special Revenue Funds 48,871,961 56,415,315 56,499,824 63,237,012
Governmental Funds
FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Adopted
FY 2025-26
Adopted
30
City of Palm Desert
Historical Citywide Revenues
FY 2025-26
Fund #Fund Name
400 Capital Project Reserve Fund 14,540,891 2,995,003 10,782,674 5,953,440
420 Capital Project Drainage Facilities 66,253 3,294,298 73,700 70,860
425 Economic Development Capital Projects 171,621 187,490 141,243 443,714
430 Parks & Recreation Facilities Capital Projects 351 557 400 427
436 Art in Public Places 785,175 480,894 546,065 318,811
440 Signalization Capital Projects 3,721 6,173 4,300 4,738
441 Golf Course Capital Projects 3,004,838 4,270,599 3,009,265 3,019,516
450 Building Maintenance Reserve 1,257,377 70,345 5,755,790 42,673
451 Capital Bond Projects 4,003,739 3,456,401 250,000 2,550,000
452 Library Capital Projects 22,964 4,090,927 180,000 6,077,788
461 Univ. Park Capital Projects 2021-1 - - - -
464 AD94-3 Merano - 8,729 - -
466 Silver Spur Ranch - (0) - -
467 Highlands Assessment District - (0) - -
469 Section 29 Assessment 2004-2 - (0) - -
470 University Park 2024 - - 10,000,000 - Total Capital Project Funds 23,856,930 18,861,414 30,743,437 18,481,967 Debt Service Funds
314 AD Highlands 131,485 136,321 122,991 124,324 Total Debt Service Funds 131,485 136,321 122,991 124,324 Total Governmental Funds 158,261,362 159,600,629 170,589,131 191,587,121
Proprietary FundsInternal Service Funds
530 Equipment Replacement Fund 1,155,472 467,274 242,000 267,503
577 Compensation Benefits Fund 178,024 400,282 613,300 98,611 Total Internal Service Funds 1,333,496 867,556 855,300 366,114 Enterprise Funds
510 Parkview Office Complex 1,804,824 1,814,174 1,298,000 1,548,612
520 Desert Willow Golf Course 12,635,153 12,560,072 12,595,470 13,063,192
521 Palm Desert Recreational Facilities (PDRFC)4,875,792 4,570,976 4,780,039 4,878,909 Total Enterprise Funds 19,315,769 18,945,222 18,673,509 19,490,713 Total Proprietary Funds 20,649,265 19,812,778 19,528,809 19,856,827
Total Citywide 178,910,627 179,413,407 190,117,940 211,443,948
Fiduciary FundsCustodial Funds
303 AD 84-1 8,698 - - -
304 AD 87-1 3,086 - - -
306 AD 92-1 1,983 - - -
307 AD 91-4 Bighorn 5,313 - - -
308 AD 94-2 Sunterrace/Varner 3,467 5,750 - -
309 AD 94-3 Merano 2,705 3,132 2,200 2,409
311 AD 98-1 Canyons of Bighorn 2,840 4,711 3,300 3,616
312 AD 01-1 Silver Spur 184,161 187,295 176,263 177,076
315 AD Section 29 1,473,779 2,679,362 1,464,700 1,499,643
351 AD 91-1 Indian Ridge 39,889 66,168 22,100 50,795
353 AD CFD University Park 511,870 534,029 507,400 510,380
354 AD CFD University Park 2021 939,177 1,041,213 925,675 927,474
355 AD CFD University Park 2024 - 1,287,792 360,952 611,552
391 Palm Desert Finance Authority 144,900 166,975 143,762 150,656
576 Retiree Health Benefits 907,364 1,027,913 1,073,324 1,186,601 Total Custodial Funds 4,229,231 7,004,339 4,679,676 5,120,202 Total Fiduciary Funds 4,229,231 7,004,339 4,679,676 5,120,202
Total All Funds 183,139,858 186,417,746 194,797,616 216,564,150
Actuals
FY 2023-24
Actuals
FY 2024-25
Adopted
FY 2025-26
AdoptedCapital Project Funds
31
City of Palm Desert
Historical Citywide Expenditures
FY 2025-26
Fund #Fund Name
110 General Fund 84,544,744 78,867,212 106,652,665 109,424,005
210 Traffic Safety 4,700 2,700 2,700 2,700
211 Gas Tax 2,853,402 3,638,431 1,557,199 2,745,164
213 Measure A 4,618,621 3,029,345 14,696,543 8,964,825
214 Housing Mitigation Fee 602,802 277,592 423,335 959,135
220 CDBG Block Grant 186,869 737,446 1,251,921 592,041
225 Permanent Local Housing Alloc.266,263 178,734 145,000 170,000
226 Opioid Settlement Funds - 78,734 251,000 275,000
228 Child Care Program - - - -
229 Public Safety 382,311 86,487 35,000 339,750
230 Prop A. Fire Tax 17,631,403 18,006,244 40,256,230 34,233,794
231 New Construction Tax 444,430 5,911 494,500 1,000,000
232 Drainage Facility 2,400 - 275,000 675,000
233 Park and Recreation 208,754 360,272 639,729 1,650,000
234 Signalization - - 460,075 50,000
235 Fire Facility Fund 134,222 648,181 1,111,915 -
236 Waste Recyling Fees 289,792 475,940 832,011 741,500
237 Energy Independence 166,645 88,451 192,145 177,900
238 Air Quality Management 68,751 53,581 89,830 74,500
242 Aquatic Center 2,727,888 3,070,319 4,561,621 3,483,000
243 Cannabis Compliance 2,136,981 - 500,000 1,500,000
252 Library Operations - 696,650 2,627,732 2,468,469
271 El Paseo Assessment District 282,161 262,143 325,000 276,500
276 LLD Zone #2 142,303 146,351 173,084 175,000
278 LLD Zone #3 10,244 7,661 13,931 11,900
272 LLD Zone #4 3,104 5,972 5,780 6,050
273 LLD Zone #5 19,894 21,334 39,900 35,790
275 LLD Zone #6 89,196 86,747 150,912 153,515
279 LLD Zone #7 4,858 4,624 7,810 7,350
280 LLD Zone #8 3,452 3,510 6,987 7,600
281 LLD Zone #9 19,845 22,073 29,846 30,875
283 LLD Zone #11 4,967 5,137 7,613 6,800
285 LLD Zone #14 31,555 21,516 28,423 25,300
286 LLD Zone #15 8,463 6,895 12,031 11,870
287 LLD Zone #16 51,036 44,809 93,365 88,100
299 LLD Zone #13 39,808 63,200 88,406 92,600
277 President's Plaza I 292,442 309,641 404,830 389,200
282 President's Plaza III 29,593 43,196 213,259 106,510
289 BAD No. 1 165,424 3,003,039 118,599 118,599
870 Housing Set-Aside 415,990 438,477 441,993 406,774
871 Housing Authority 9,290,515 12,571,338 16,215,924 9,769,199
873 Housing Asset Fund 6,505,944 262,558 3,794,080 787,900
32
City of Palm Desert
Historical Citywide Expenditures
FY 2025-26
Fund #Fund NameCapital Project Funds400Capital Project Reserve Fund 11,043,518 6,118,458 16,387,880 9,536,126 420 Capital Project Drainage Facilities 306,143 312,745 3,717,240 200,000 425 Economic Development Capital Projects 487,069 659,460 744,592 638,581 430 Parks & Recreation Facilities Capital Projects - - - - 436 Art in Public Places 727,477 273,284 854,995 639,120 440 Signalization Capital Projects - - - - 441 Golf Course Capital Projects 889,835 10,026,646 6,307,203 1,360,000 450 Building Maintenance Reserve 1,896,389 2,256,219 3,738,821 1,700,000 451 Capital Bond Projects 985,240 7,156,389 10,023,633 24,300,000 452 Library Capital Projects - 1,025,579 3,800,801 6,000,000 461 Univ. Park Capital Projects 2021-1 - - - - 464 AD94-3 Merano - - - - 466 Silver Spur Ranch - - - - 467 Highlands Assessment District - - - - 468 University Park CFD - - - - 469 Section 29 Assessment 2004-2 - - - - Total Capital Project Funds 16,335,672 27,828,781 45,575,165 44,373,827 Debt Service Funds
314 AD Highlands 106,124 118,958 120,665 119,346 Total Debt Service Funds 106,124 118,958 120,665 119,346 Total Governmental Funds 151,123,569 155,580,191 244,923,754 226,527,388
Proprietary FundsInternal Service Funds
530 Equipment Replacement Fund 1,153,328 1,114,552 5,068,179 2,167,787
577 Compensation Benefits Fund 425,084 283,100 250,000 250,000 Total Internal Service Funds 1,578,413 1,397,651 5,318,179 2,417,787 Enterprise Funds
510 Parkview Office Complex 1,409,322 1,656,420 8,663,447 1,542,500
520 Desert Willow Golf Course 11,073,129 11,668,303 12,678,707 13,436,316
521 Palm Desert Recreational Facilities (PDRFC)4,939,880 4,695,142 5,034,020 5,089,025 Total Enterprise Funds 17,422,331 18,019,865 26,376,174 20,067,841 Total Proprietary Funds 19,000,744 19,417,517 31,694,353 22,485,628
Total Citywide 170,124,313 174,997,708 276,618,107 249,013,016
Fiduciary FundsCustodial Funds303AD 84-1 534,000 - - - 304 AD 87-1 - - - - 306 AD 92-1 - - - - 307 AD 91-4 Bighorn - - - - 308 AD 94-2 Sunterrace/Varner - - - - 309 AD 94-3 Merano - - - - 311 AD 98-1 Canyons of Bighorn - - - - 312 AD 01-1 Silver Spur 153,904 180,366 176,359 165,656 315 AD Section 29 1,349,508 1,433,197 1,435,900 1,307,000 351 AD 91-1 Indian Ridge - - - - 353 AD CFD University Park 456,647 486,681 965,850 508,800 354 AD CFD University Park 2021 825,344 905,184 879,072 918,675 355 AD CFD University Park 2024 - 380,052 533,225 610,825 391 Palm Desert Finance Authority 154,669 158,628 162,559 150,666 576 Retiree Health Benefits 834,654 890,129 1,468,064 1,092,200 Total Custodial Funds 4,308,725 4,434,238 5,621,030 4,753,822 Total Fiduciary Funds 4,308,725 4,434,238 5,621,030 4,753,822
Total All Funds 174,433,038 179,431,945 282,239,137 253,766,838
FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Adopted
FY 2025-26
Adopted
33
Fund
Type Fund #Description City
Manager
Community
Development
Economic
Development
Finance/
IT/Housing
PW/
Capital Projects
Public
Safety
110 General Fund x x x x x x
Special Revenue Funds
210 Traffic Safety x
211 Gas Tax x
213 Measure A x
214 Housing Mitigation x
220 Community Development Block Grant x
225 Permanent Local Housing Allocation x
226 Opioid Settlement x
228 Child Care Mitigatoin x
229 SLESF Grant x
230 Fire Services Fund x
231 New Construction Tax x
232 Drainage Facility x
233 Park and Rec Facilities x
234 Traffic Signals x
235 Fire Facilities x
236 Recycling Fund x
237 Energy Independence Loan x
238 Air Quality Management x
242 Aquatic Facility x
243 Cannabis Compliance x x
252 Library Services x
271 El Paseo Assessment District x
272 Parkview Estates Assessment District x x x
273 Cook & Country Club Assessment District x
275 Lighting and Landscaping Districts x
276 Haystack Assessment District x
278 Vineyard Assessment District x
279 Waring Court Assessment District x
280 Palm Gate Assessment District x
281 Grove Assessment District x
283 Portola Place Assessment District x
285 K & B Assessment District x
286 Crest Assessment District x
287 Shepherd Lane Assessment District x
299 PDCC Assessment District x
277 President's Plaza I District x
282 President's Plaza III District x
289 Section 29 Benefit Assessment District x
870 Housing Administration Fund x
871 Palm Desert Housing Authority x
873 Housing Asset Fund x
Capital Project Funds
Debt Service Funds
Enterprise Funds
510 Parkview Office Complex x x
Internal Service Funds
Custodial Funds
303 84-1 Debt Service x
City of Palm Desert Fund-
Department Matrix
PR
O
P
R
I
E
T
A
R
Y
FU
N
D
S
GO
V
E
R
N
M
E
N
T
A
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F
U
N
D
S
34
GANN APPROPRIATIONS
Article XIII B of the California Constitution
requires adoption of an annual appropriation
limit. The original base year limit was
adopted in FY 1978-79 and has been
adjusted annually for increase by a factor
comprised of the percentage change in
population combined with either the
percentage change in California per capita
personal income or the percentage change
in local assessment roll due to the addition of
local nonresidential new construction. The
changes in the local assessment roll due to
additional local nonresidential new
construction for current and prior periods
have not been available from the County
Assessor's office.
On November 1988, voters approved
Proposition R which increased the limit to
$25,000,000. It expired in November 1992.
The FY 1993-94 limit was calculated with
prior years re-calculated to reflect the
expiration of the $25,000,000 limit.
The Article XII(B) limitation is not a restricting
factor for the City of Palm Desert, but will be
monitored annually, and budget adjustments
will be recommended if they are require in
future years.
APPROPRIATION LIMIT CALCULATION
FY 2024-25
35
THIS PAGE INTENTIONALLY LEFT BLANK
36
SECTION 3:
GENERAL FUND
OPERATING BUDGET
37
GENERAL FUND REVENUE SUMMARY
Revenue Assumptions for the General Fund (Fiscal Year 2025-26)
The revenue assumptions used for the Fiscal Year 2025-26 budget are based on current state and
local economic conditions, recovery indices and forecasts, and historical trends on the City’s revenue
including Sales Tax (including the 1% district tax), Transient Occupancy Tax, and Property Taxes.
Sales Tax
The estimated revenue from sales tax this year is $49,216,701. Implementation of the newly approved
1% district tax (Measure G) nearly doubles prior year’s budget at $25 Million. The California
Department of Tax and Fee Administration (CDTFA) distinguishes between two types of taxes that
make up the total sales and use tax rate permitted in the state: the statewide sales tax and voter-
approved district taxes. Sales and use tax applies to retail sales of merchandise (tangible personal
property) within and sold to the state. Riverside County’s sales tax rate is 7.75%. The City receives
1% of the rate, Riverside County receives 0.75% and the State receives 6.00%. An additional 1%
district tax is now applied to purchases made in Palm Desert. That revenue (estimated at
$24,300,000) will go directly to the City, bringing the City’s total sales tax rate to 8.75%. District tax
estimates are based on historical data. The absence of car dealerships in Palm Desert introduces
potential for higher than anticipated district tax revenue from new car purchases, due to the lack of
comparable local data.
13,000,000
23,000,000
33,000,000
43,000,000
53,000,000
2021-22 2022-23 2023-24 2024-25 2025-26
5 Year Sales Tax Comparison
38
GENERAL FUND REVENUE SUMMARY
Transient Occupancy Tax (TOT)
The estimated revenue from TOT this year is $22,755,000. TOT is charged to travelers staying in
Palm Desert when they rent accommodations (a room, rooms, entire home, or other living space) in a
hotel, inn, tourist home or house, motel, or other lodging for any period of less than 28 days. TOT is
remitted to the city each month following the month of rental.
Property Tax
The estimated revenue from property tax collections this year is $12,809,723. Assessment and
collections of real property taxes are administered by Riverside County. Palm Desert is a No-Low
Property Tax city and receives property taxes based on an allocation from the County in 1978 and
adjusted for areas annexed to the City after 1978. The fluctuation from year to year is primarily due to
new construction and/or the change in property transfer taxes based on home sales within the City.
Additionally, the City Council elected to take over operations of the Palm Desert Library in FY 2024-
25. As a result, the City’s share of property tax dollars that were previously shifted to the Riverside
County Library for operations, are now being deposited into the General Fund and budgeted for
municipal operations of the library.
-
10,000,000
20,000,000
30,000,000
5 Year Transient Occupancy
Tax Comparison
-
5,000,000
10,000,000
15,000,000
2021-22 2022-23 2023-24 2024-25 2025-26
5 Year Property Tax Comparison
39
GENERAL FUND REVENUE SUMMARY
Other Revenue
The balance of the City’s overall revenue includes franchise fees estimated at $3,731,710; motor
vehicle license fees estimated at $5,891,000; permits and license fees estimated at $4,856,439;
interest and rents at $5,256,000, and transfers in, timeshare mitigation and reimbursements/other
revenues estimated at $5,227,245. Below is a simple description of the other revenues that may or
may not be familiar to the general community:
A franchise fee is a payment made by an entity to
a local government for the use of public rights-of-
way. These rights-of-way can include underground
pipes, above-ground cables, wireless antennas,
and more. Franchise fees are often negotiated with
the local agency and are authorized by state law.
The Vehicle License Fee (VLF), also known as the
Motor Vehicle In-Lieu Tax, is an annual fee paid to
the California Department of Motor Vehicles (DMV)
when registering a vehicle. The California
Constitution requires that 25% of the proceeds from
the VLF go to cities and counties and is levied for
the privilege of operating a vehicle on the public
highway and streets. The tax is imposed in lieu of
a local personal property tax on autos.
A business license tax is an annual non-
regulatory licensing fee levied by cities for
the privilege of conducting business within
a particular jurisdiction. Business license
fees are due and payable prior to
commencing business within a particular
city or county.
Building permits are a one-time fee
assessed to review building permits and
ensure that a project complies with all the
regulations and safety standards set by the
local authority. The amount charged by the
City excludes impact fees and other
development costs, which typically fall
under special funds.
Transfers-In generally represent areas
where Other Funds reimburse the General
Fund for their share of costs (ie, staff time,
overhead, public safety, etc).
Timeshare mitigation fees are collected
in accordance with Ordinance 888, and the
related Development Agreement(s) for
weekly facilities fees associated with the
timeshare interests.
40
City of Palm Desert
Estimated Revenue
FY 2025-26
General Fund Revenue Source
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Sales Tax 25,391,092 23,000,000 24,916,701 24,916,701
1% District Tax - 4,000,000 4,000,000 24,300,000
Transient Occupancy Tax and Short Term Rentals 23,006,598 22,798,500 22,774,332 22,755,000
Property Tax Secured and Unsecured**9,685,707 12,623,089 12,558,552 12,809,723
Franchises (Cable/Gas/Electric/Waste)3,727,659 3,400,000 3,400,000 3,731,710
Timeshare Mitigation Fee*1,789,418 3,465,702 3,465,702 1,903,014
Business License Tax 1,272,190 1,163,000 1,122,955 1,160,000
Transfers-In (Traffic Safety, Parkview, Housing, Cannabis, AD's)737,531 2,680,140 2,680,140 1,902,700
Permits/Fees 3,045,399 2,992,998 3,133,013 3,696,439
State Payments (VLF, Parking Bail, MV lieu)5,487,064 5,739,780 6,091,261 5,891,000
Interest and Rents 6,903,203 5,362,329 5,149,193 5,256,000
Reimbursements and Other Revenue 3,141,718 1,968,682 1,318,655 1,421,531
Totals General Fund 84,187,579$ 89,194,220$ 90,610,504$ 109,743,818$
Prop. A Fire Tax
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Structural Fire Tax 11,402,490 11,402,490 13,045,657 13,045,657
Prop. A. Fire Tax (Special Assessment)2,154,150 2,474,050 2,474,050 2,523,531
6,376,239 4,350,000 5,843,101 4,500,000
Interest Income 869,368 500,000 500,000 250,000
Transfers In from General Fund 4,600,000 5,000,000 4,600,000 10,150,000
Fire Reserves - - - -
Totals Fire Tax Fund 25,402,247$ 23,726,540$ 26,462,808$ 30,469,188$
Total Revenue Fire and General Fund 109,589,826$ 112,920,760$ 117,073,312$ 140,213,006$
* Includes gross TOT received from operations. TOT rebates are reported as expenditures.
Eye of the Wind, by Nico Meyer
41
GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENT
FY 2025-26
Proposed Budget
109,424,005
Department
Grand Total
42
GENERAL FUND FINANCIAL FORECAST
During the City’s Budget Study Session, the General Fund Financial Forecast is presented which
projects the revenues, expenditures, and fund balance over a specified period. This helps support
the long-term planning of non-recurring capital projects with the idea that goals and objectives are
subject to change in the future. Projections reflect current expenditures outpacing the growth in
revenue in the next five years. The impact to Fund Balance over time may be dramatic, if new
revenue resources are not identified to meet the community’s growing needs.
During the FY 2025-26 Budget Study Session, staff presented a Ten-Year Cash Flow scenario to
City Council to provide decision points and possible options given all the intended projects and
anticipated operations.
$0
$50,000,000
$100,000,000
$150,000,000
FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31
General Fund Five Year Forecast
Estimated Revenue Estimated Expenditures Est. General Fund Bal
Linear (Estimated Revenue)Linear (Estimated Expenditures)
FY 2025-26 TEN-YEAR FORECAST FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 FY 2033-34 FY 2034-35
Estimated Revenue 85,443,818 88,007,133 90,647,347 93,366,767 96,167,770 100,976,158 106,024,966 111,326,215 116,892,525 122,737,152
Measure G 24,000,000 24,336,000 24,822,720 25,567,402 26,334,424 27,124,456 27,938,190 28,776,336 29,639,626 30,528,815
Combined GF Revenue 109,443,818 112,343,133 115,470,067 118,934,169 122,502,194 128,100,615 133,963,156 140,102,550 146,532,151 153,265,966
Estimated Expenditures 88,133,546 92,540,223 97,167,234 101,053,924 105,096,081 109,299,924 113,671,921 118,218,798 122,947,550 127,865,452
Tfer out for Measure G Projects (detailed below)13,247,482 7,302,909 4,802,832 3,130,245 106,113 808,691 1,579,555 2,423,605 2,474,673 2,474,673
Tfer out for Measure G Fire Ops 7,750,000 12,500,000 13,500,000 14,750,000 16,500,000 17,160,000 17,846,400 18,560,256 19,302,666 20,074,773
Combined GF Expenditures 109,131,028 112,343,132 115,470,066 118,934,168 121,702,194 127,268,615 133,097,876 139,202,659 144,724,889 150,414,898
Revenue over (under) expenditures 312,790 0 0 0 800,000 832,000 865,280 899,892 1,807,262 2,851,069
Est. General Fund Balance 99,435,127 99,747,917 80,050,826 52,853,658 50,378,985 48,810,425 47,976,443 47,946,605 48,795,429 50,602,691
Unfunded Requests (from Reserve)(13,247,482) (27,000,000) (32,000,000) (2,474,673) (2,474,673) (2,474,673) (2,474,673) (2,474,673) (2,474,673) (2,474,673)
New Library ($30M) $20M RDA BOND PROCEEDS (6,000,000)
Station 33/71 Rehab/Rebuild $23.6M RDA BONDS (2,400,000)
North Sphere Community Park ($19M) (15,500,000)
North Sphere Regional Park ($30M) (3,000,000) (27,000,000)
North Sphere Stormwater - Channel Projects (1,000,000) (8,500,000) (5,000,000)
Deferred Facility Maint (from Reserve)(3,847,482)
Additional One-Time Appropriations (2,474,673) (2,474,673) (2,474,673) (2,474,673) (2,474,673) (2,474,673) (2,474,673)
Est. General Fund Balance 99,747,917$ 80,050,826$ 52,853,658$ 50,378,985$ 48,810,425 47,976,443 47,946,605 48,795,429 50,602,691 53,453,760
Reserve Requirement - Per Current Policy
Est. General Fund Bal 99,747,917$ 80,050,826$ 52,853,658$ 50,378,985$ 48,810,425$ 47,976,443$ 47,946,605$ 48,795,429$ 50,602,691$ 53,453,760$
Annual Percentage Funded 131%107%65%63%58%58%57%54%57%58%
Non-Spendable (Leave Balances and Trust Accounts)2,888,428 2,888,428 2,888,428 2,888,428 2,888,428 2,888,428 2,888,428 2,888,428 2,888,428 2,888,428
ASSIGNED
GF Operating Reserve (25% of Ops)20,477,890 21,092,227 21,724,994 22,376,743 23,048,046 23,739,487 24,451,672 25,185,222 25,940,778 26,719,002
COMMITTED
GF Emergency Reserve (20% of GF Revenue)21,888,764 22,468,627 23,094,013 23,786,834 24,500,439 25,620,123 26,792,631 28,020,510 29,306,430 30,653,193
Liability Reserve ($4M)4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
Emplymnt Bene Reserve (50% for PERS chg in Disc Rate)11,070,207 11,180,909 11,292,718 11,405,645 11,519,701 11,634,898 11,751,247 11,868,760 11,987,448 12,107,322
Other Fund Stability Reserve (equal to 25% T-fer Out)6,804,867 7,009,013 7,219,283 7,435,862 7,658,938 7,888,706 8,125,367 8,369,128 8,620,202 8,878,808
Facility Reserve 3,068,763 606,172 3,991,291 1,638,365 3,547,008
CIP Reserve 2,983,399 2,339,620 3,859,591 2,779,441 3,444,624 3,570,674 3,013,846 6,072,596 3,021,450 3,536,723
Equip Replacement Reserve (100% of hist cost of assets)2,967,611 3,056,639 3,148,338 3,242,789 3,340,072 3,440,274 3,543,483 3,649,787 3,759,281 3,872,059
Total Required Reserve 76,149,929 74,641,634 81,218,656 79,554,106 83,947,256 82,782,590 84,566,675 90,054,433 89,524,019 92,655,539
Est. Unassigned/Overassigned Fund Balance 23,597,988 5,409,192 (28,364,998) (29,175,121) (35,136,831) (34,806,148) (36,620,069) (41,259,004) (38,921,328) (39,201,779)
*Last 7 years Ops Actual Expenditures YOY average 7% growth annually…Actual Revenues YOY average 5% growth annually
**FY 2025-26 PW Deferred Maint projects included $10.135M in appropriations that are not included in the budget and will be requested throughout the FY from Fund Balance.
43
GENERAL FUND FINANCIAL FORECAST
The approval of the 1% district tax by voters in November 2024 (Measure G) provides additional
revenue reflected above to manage current and future anticipated costs in order maintain
expected service levels and provide additional amenities desired by the community. To ensure
funds are allocated to the priorities identified by the community during outreach efforts, a five-year
spending plan was developed and is being used to guide budget requests for use of the funds.
The spending plan is reviewed by the Finance Committee for adherence on a quarterly basis.
44
DEPARTMENT BUDGET
SUMMARIES
45
CITY MANAGER’S
OFFICE
46
Presented energy infrastructure options for the
north sphere in partnership with Imperial
Irrigation District, with the City Council directing
staff to proceed with the partnership solution.
Secured City Council authorization to implement
Measure G’s spending priorities following its
passage, which included hiring additional police
officers, expanding Public Works staff, and
advancing the construction of Fire Station 102.
Facilitated the transition to a five-district
electoral system and successfully eliminated
ranked choice voting for future municipal
elections.
Facilitated the elections for Districts 1, 2, and 3
and the Measure G Sales Tax Initiative
Launched the Employee Wellness Program with
the October Walking Challenge, encouraging
employees across departments to connect,
establish healthy habits, and foster a fun and
engaging work environment. The challenge
resulted in City employees collectively walking
over 15 million steps in October.
Promoted 29 employees, completed 28
recruitments, and onboarded 41 new
employees, including new library staff.
1. Citywide operations and
implementation of City Council
goals and priorities.
2. Evaluate services and
projects to increase efficiency,
effectiveness, and community
satisfaction.
3. Continue to modernize
internal systems to support
service delivery
4. Continue to identify grant
opportunities.
5. Records management
improvement project to
improve online access to City
Council official records
6. Software enhancements to
improve Board and
Commission member and
agenda management
7. Records management
policy updates and citywide
training on records retention
and destruction
8. Assist in the
implementation of a modern
and efficient HRIS, increasing
efficiency, integrating
information, automating
processes, and reducing
redundant tasks
Department
Accomplishments
Department
Goals &
Objectives
47
CITY MANAGER DEPARTMENT
Performance Measures
*Performance measures are for Divisions under the City Manager Department
Performance Measures Dept
Goal Division FY 2023-24
Actuals
FY 2024-25
Actual
FY 2025-26
Target
FY 2026-27
Target
48
City Council
Personnel Count - 5
Total Budget - $444,086
Funding Source - General Fund
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Danseur, by Jean-Louis Corby
49
CITY COUNCIL DIVISION 1104110
Mayor
City
Councilmember
City
Councilmember
City
Councilmember
Organization Chart
Mayor Pro Tem
Palm Desert Residents
City Staff
50
CITY COUNCIL DIVISION 1104110
Narrative
The City Council is the elected legislative body of the City of Palm Desert and is comprised of
five members elected by-district to four-year terms with the Mayor selected from amongst the
members to serve a one-year term on a rotation basis. The City Council represents the residents
of Palm Desert, analyzes, and approves all laws and policies, authorizes all expenditures
through the budget, and directs the administration of the City Government through the City
Manager. Regular City Council meetings are typically held on the 2nd and 4th Thursday of each
month. In addition, the City Council also serves as the Board of the Successor Agency to the
Palm Desert Redevelopment Agency, Financing Authority, Housing Authority, and Library Board
of Trustees.
51
CITY COUNCIL DIVISION 1104110
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4110 City Council
4101000 Meeting Compensation 158,043 148,293 187,803
4111500 Retirement Contribution 20,288 19,383 22,994
4111600 Medicare Contrb - Employer 2,714 2,150 2,723
4111700 Retiree Health 1,226 1,186 1,499
4112000 Ins Prem - Long Term Disab.124 733 928
4112100 Ins Prem - Health 79,910 106,267 140,436
4112200 Ins Prem - Dental/Vision 4,150 5,972 7,111
4112400 Ins Prem - Life 378 252 318
4112500 Workers' Compensation 2,109 1,415 1,774
4309000 Prof - Other 8,077 11,000 11,000
4311500 Mileage Reimbursement 3,000 4,500 4,500
4312000 Conf- Seminars - Workshops 16,620 24,500 22,000
4312500 Local Meetings 3,468 9,500 11,500
4211000 Office Supplies 1,180 1,500 1,500
4219000 Supplies - Other 951 4,500 4,500
4306000 Volntr Rec/Special Events - - 2,000
4306300 Committee/Commission - - 12,000
4362000 Subscriptions/Publication -750 750
4363000 Dues 100 1,000 1,000
4365000 Telephones 3,425 4,000 4,250
4366000 Postage & Freight 205 500 500
4388000 Cntrb - Various Agencies -2,000 2,000
4404000 Cap - Office Equipment -1,000 1,000
4110 Total 305,968 350,401 444,086
52
City Clerk
Personnel Count - 8
Total Budget - $1,339,972
Funding Source - General Fund
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Balance, By William Disbro
53
CITY CLERK DIVISION 1104111
Organization Chart
City Manager Executive
Assistant
Director of
Human
Resources
Records
Coordinator
Senior Deputy
Clerk (3)
Assistant City
Clerk
Senior Admin
Assistant
City Clerk
Receptionist
Human
Resources
Analyst I/II (2)
HR Specialist
Assistant City
Manager
Management
Analyst I/II
Management
Aide I/II
54
CITY CLERK DIVISION 1104111
Narrative
The City Clerk’s Office serves the public and all City departments through the administration of
legislative processes, boards and commission program, election services, and records
management. The City Clerk’s Office is responsible for maintaining the City’s Municipal Code,
contract processing, legal noticing, administering municipal elections, and serving as the filing
officer for campaign finance statements, statements of economic interest, and other Fair Political
Practices Commission (FPPC) required documents.
55
CITY CLERK DIVISION 1104111
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4111 City Clerk
4100100 Salaries - Full Time 719,800 756,298 845,390
4100200 Salaries - Overtime 4,899 5,000 -
4111500 Retirement Contribution 92,915 98,327 102,976
4111600 Medicare Contrb - Employer 10,458 10,957 12,238
4111700 Retiree Health 11,341 12,129 18,009
4111800 Employer 457 Contribution 1,200 1,200 6,400
4112000 Ins Prem - Long Term Disab.2,582 3,736 4,173
4112100 Ins Prem - Health 155,676 163,437 172,488
4112200 Ins Prem - Dental/Vision 11,126 11,805 11,347
4112400 Ins Prem - Life 1,403 1,277 1,426
4112500 Workers' Compensation 7,807 7,219 7,845
4301150 Prof - Engineering Svcs - -
4300300 Prof -Temporary Part -Time - - 7,500
4300400 Prof -Temporary Full -Time 14,853 -
4309000 Prof - Other 11,866 20,000 20,000
4321000 Req Legal Advertising 36,857 50,000 50,000
4333000 R/M - Office Equipment -1,000 -
4311500 Mileage Reimbursement 1,156 1,000 500
4312000 Conf - Seminars - Workshops 14,812 12,000 8,500
4312500 Local Meetings 400 600 600
4211000 Office Supplies 2,592 4,000 4,000
4306000 Volntr Rec/Special Events -2,000 -
4306300 Committee/Commission 12,240 12,000 -
4361000 Printing/Duplicating 12,743 4,000 54,000
4362000 Subscriptions/Publication 1,234 2,000 2,000
4363000 Dues 2,215 5,800 3,500
4364000 Filing Fees -100 100
4365000 Telephones 1,400 2,980 2,980
4366000 Postage & Freight 761 4,000 4,000
4369500 Misc Expenses - -
4404000 Cap - Office Equipment 2,108 - -
4111 Total 1,134,445 1,192,865 1,339,972
56
City Manager
Personnel Count - 5
Total Budget - $1,098,095
Funding Source - General Fund
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“C’ is for Cat, By Anna LaRose
57
City Manager Executive
Assistant
Director of
Human
Resources
Records
Coordinator
Senior Deputy
Clerk (3)
Assistant City
Clerk
Senior Admin
Assistant
City Clerk
Receptionist
Human
Resources
Analyst I/II (2)
HR Specialist
Assistant City
Manager
Management
Analyst I/II
CITY MANAGER DEPARTMENT 1104130
Organization Chart
* Other Division
Management
Aide I/II
58
CITY MANAGER DEPARTMENT 1104130
Narrative
Under the direction of the City Council, the City Manager serves as the City’s chief executive
officer and oversees the coordination and implementation of Council-established policies and
programs, while providing information to assist the Council with its decision-making process.
The City Manager is responsible for enforcing Palm Desert’s Municipal Code, advancing City
Council Goals, and verifying the faithful observance of City franchises, contracts, and permits.
The City Manager is also responsible for the organization of municipal offices and positions, to
ensure the effective and efficient conduct of municipal business. In addition to providing
leadership and direction to City departments, the City Manager oversees the preparation of Palm
Desert’s annual budget, serves as the executive director of the Successor Agency to the Palm
Desert Redevelopment Agency and Palm Desert Housing Authority, and responds promptly to
inquiries and requests from residents and business owners. The City Manager’s Department is
responsible for a variety of municipal priorities and programs including social services,
emergency management, grants, and legislative affairs.
59
CITY MANAGER DEPARTMENT 1104130
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4130 City Manager
4100100 Salaries - Full Time 1,188,934 990,258 776,210
4100200 Salaries - Overtime 603 -1,000
4111500 Retirement Contribution 141,588 127,759 94,159
4111600 Medicare Contrb - Employer 17,334 14,245 11,239
4111700 Retiree Health 47,140 25,001 19,640
4111800 Employer 457 Contribution 5,150 4,800 6,000
4112000 Ins Prem - Long Term Disab.2,831 4,857 3,817
4112100 Ins Prem - Health 113,363 110,442 95,634
4112200 Ins Prem - Dental/Vision 9,915 10,440 8,397
4112400 Ins Prem - Life 1,772 1,656 1,302
4112500 Workers' Compensation 8,274 11,787 7,547
4301150 Prof - Engineering Svcs 1,000,963 700,000 -
4309000 Prof - Other 29,610 30,000 30,000
4311500 Mileage Reimbursement 137 500 500
4312000 Conf - Seminars - Workshops 10,120 18,000 18,000
4312500 Local Meetings 1,356 4,000 4,000
4312600 Local Mtg-Monthly Cm Mtg - - -
4211000 Office Supplies 246 400 400
4219100 Disaster/Emerg - - -
4363000 Dues 4,650 19,000 10,000
4365000 Telephones 3,775 3,000 4,000
4366000 Postage & Freight 61 200 200
4369500 Misc Expenses 494 700 1,050
4403000 Cap - Autos/Vehicles - - -
4404000 Cap - Office Equipment 6,752 -5,000
4130 Total 2,595,067 2,077,045 1,098,095
60
Human Resources
Personnel Count - 4
Total Budget - $1,145,871
Funding Source - General Fund
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Finder’s Keepers, By Rosalind Cook
61
HUMAN RESOURCES DIVISION 1104154
Organization Chart
* Other Division
City Manager Executive
Assistant
Director of
Human
Resources
Records
Coordinator
Senior Deputy
Clerk (3)
Assistant City
Clerk
Senior Admin
Assistant
City Clerk
Receptionist
Human
Resources
Analyst I/II (2)
HR Specialist
Assistant City
Manager
Management
Analyst I/II
Management
Aide I/II
62
HUMAN RESOURCES DIVISION 1104154
Narrative
Human Resources Division strives to develop and implement effective human resource
management strategies and programs to attract, develop, and retain employees who are
empowered to deliver quality municipal services to the community. The Division serves as a
strategic partner throughout all City departments to ensure they have the tools and resources
necessary to successfully achieve the City’s goals and priorities through providing policy
guidance and acting as an internal consultant on human resources-related issues; implementing
the recruitment and development of City employees; maintaining an equitable and competitive
salary and benefits structure; organizing and leading professional development opportunities;
and striving to promote and maintain a positive labor relations climate between the Palm Desert
Employees Organization and the City. The Human Resources Division also oversees risk
management, which helps to ensure a safe working environment for all employees.
63
HUMAN RESOURCES DIVISION 1104154
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4154 Human Resources
4100100 Salaries - Full Time 451,528 495,093 535,456
4100200 Salaries - Overtime 327 1,000 1,000
4119100 Tuition Reimbursement -15,000 15,000
4111500 Retirement Contribution 59,606 64,324 65,235
4111600 Medicare Contrb - Employer 6,512 7,169 7,755
4111700 Retiree Health 9,481 10,952 11,844
4111800 Employer 457 Contribution 2,900 3,600 3,600
4112000 Ins Prem - Long Term Disab.1,578 2,445 2,644
4112100 Ins Prem - Health 95,286 102,409 111,716
4112200 Ins Prem - Dental/Vision 6,594 6,816 7,493
4112400 Ins Prem - Life 838 835 900
4112500 Workers' Compensation 5,851 4,725 5,058
4303600 Prof-Temp Help City-Wide -45,000 -
4305600 Medical Annual/New Employ 4,226 6,000 6,000
4309000 Prof - Other 50,648 112,000 118,000
4321500 Other Advertising 949 1,000 1,000
4311500 Mileage Reimbursement 470 3,500 3,500
4312000 Conf - Seminars - Workshops 1,391 6,000 6,000
4312101 City Wide Training 150,111 156,000 145,000
4312500 Local Meetings 3,206 - -
4211000 Office Supplies 807 5,000 5,000
4219000 Supplies-Other 8,446 12,300 12,300
4309501 Prof-Emp Recog Program 33,263 37,000 60,600
4362000 Subscriptions/Publication 468 500 500
4363000 Dues 5,310 7,500 8,000
4365000 Telephones 1,510 960 1,920
4366000 Postage & Freight 173 350 350
4391500 Employee Safety 3,316 10,000 10,000
4154 Total 904,796 1,117,478 1,145,871
64
Legislative Advocacy
Personnel Count - 0
Total Budget - $36,000
Funding Source - General Fund
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Desert Bloom, By Greg Reiche
65
LEGISLATIVE ADVOCACY DIVISION 1104112
Narrative
The City of Palm Desert contracts with lobbyist firms for legislative advocacy efforts, including
guidance and support on legislative matters, and representation before the State legislature and
federal government. As a member of the League of California Cities (LOCC), the City of Palm
Desert also receives state legislative and ballot measure advocacy support.
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4112 Legislative Advocacy
4309000 Prof - Other 33,000 40,845 36,000
4112 Total 33,000 40,845 36,000
66
Elections
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $14,500
Funding Source - General Fund
Ascension, By Brian Carlson
67
ELECTIONS DIVISION1104114
Narrative
The City of Palm Desert conducts their General Municipal Election in November of even-
numbered years, consolidated with the Statewide General Election held on the same date. The
next election is scheduled for November 2026, to fill two seats on the City Council.
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4114 Elections
4309000 Prof - Other 122,634 157,500 5,000
4321000 Req Legal Advertising 628 5,000 5,000
4312000 Conf - Seminars - Workshops - - 4,000
4312500 Local Meetings -2,000 -
4211000 Office Supplies 769 500 500
4114 Total 124,031 165,000 14,500
68
Legal
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $968,962
Funding Source - General Fund
Messenger of the Puul, By Curt Mattson
69
LEGAL DIVISION 1104120-4121
Narrative
The City of Palm Desert has a designated City Attorney selected from within a selected firm that
represents the City in general matters of municipal law. The City Attorney is not an employee of
the City and serves as legal advisor on all types of matters pertaining to the City’s business,
including laws relating to the City’s operations. Many of the City Attorney’s routine duties are
provided under an annual retainer. These include, attending city council and planning
commission meetings, responding to staff and elected officials on general matters of the City as
well as drafting basic resolutions, ordinances, and routine contracts. Other services are provided
on contracted hourly rates including litigation services, employment practices and services,
development agreement reviews, etc.
The City also contracts with various independent law firms to provide legal services for matters
where a specific area of expertise is necessary. These include litigation, employment practices
and services, land development agreements, subdivision reviews, bond financing and
compliance, and compliance requirements for redevelopment related wind-down.
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4120-4121 Legal
4301500 Prof - Legal 746,517 639,610 936,962
4301600 Prof - Employee Law Service 32,610 31,500 32,000
4120-4121 Total 779,127 671,110 968,962
70
Police Services
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $28,373,878
Funding Source - General Fund
Lily Pad, By Michael Todd
71
POLICE SERVICES DIVISION 1104210
Narrative
The City of Palm Desert contracts with the Riverside County Sheriff’s Department for police
services. The Palm Desert Police Department is dedicated to providing citizens, businesses, and
visitors in Palm Desert with a safe and pleasant environment in which to live, work, and enjoy
city amenities. The Department carries out this mission with professionalism, dependability, and
integrity. The Police Department employs a pro-active approach to policing that utilizes a
multitude of Community Oriented Policing approaches including an emphasis on prevention,
focused enforcement efforts, technology systems serving as force multipliers and the setting of
specific goals. Within its five designated “beat” areas, the Police Department’s basic patrol
function is supported by a variety of special teams including the Special Enforcement Team,
Business District Team, Burglary Suppression Unit, Traffic Enforcement Team, and by
participation in regional task forces.
72
POLICE SERVICES DIVISION1104210
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4210 Police Services
4309203 ContSvcs Dedicated Team -8,712,473 10,999,409
4309204 ContSvcs Police OT -768,750 200,000
4309205 ContSvcs Police Prof Other -371,424 -
4309206 ContSvcs Police ALPR -335,000 291,500
4304000 Prof - Police Service Cntr 20,715,801 11,786,055 15,404,178
4304200 Police Service Contingency 68,153 140,000 -
4334000 R/M - Motor Vehicles - Fleet 42,725 77,000 32,000
4217000 Supply - Automotive - Gas 24,459 19,200 19,200
4390400 Police Reoccurring Operational 57,888 75,000 1,427,591
4210 Total 20,909,026 22,284,902 28,373,878
73
Community Safety
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $220,084
Funding Source - General Fund
Reminiscing, By John Kennedy
74
COMMUNITY SAFETY DIVISION 1104211
Narrative
The Community Safety budget addresses three key quality of life issues in the City. Under this
budget is the Citizens on Patrol (COPS) program and funding for school crossing guards.
Citizens on Patrol provide a critical service as the eyes and ears of the Palm Desert Police
Department. The City also provides financial assistance to the Desert Sands Unified School
District to manage a School Crossing Guard Program and ensure this essential community
service continues at the City’s elementary and middle school locations, where students regularly
cross the roadway.
75
COMMUNITY SAFETY DIVISION 1104211
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4211 Community Safety
4309000 Prof - Other -5,000 4,304
4309201 School Crossing Guards 69,078 60,000 80,000
4311500 Mileage Reimbursement 217 3,000 2,780
4312000 Conf - Seminars - Workshops -15,000 4,800
4312500 Local Meetings -3,000 3,000
4219000 Supplies - Other -10,000 10,000
4219100 Disaster/Emerg 1,796 -75,000
4306001 Citizens on Patrol 31,390 35,000 40,000
4363000 Dues -100 200
4211 Total 102,481 131,100 220,084
76
Animal Regulation
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $620,000
Funding Source - General Fund
Recycle, By John Branstetter
77
ANIMAL REGULATION DIVISON 1104230
Narrative
The City of Palm Desert contracts with the Riverside County Department of Animal Services
(County) to provide animal control and shelter services for the purpose of safeguarding the
health and safety of the pet population of the City. The contract with the County provides for the
control of dogs, cats and other domestic animals. Services that are provided include sheltering
of lost or abandoned pets at various shelters throughout the Valley, and other issues such as
animal dog licensing, vicious and barking dog problems, and dogs loose in public places. Palm
Desert residents with proof of residency are eligible to receive reimbursements for vaccinating,
adopting, and spaying or neutering their pets. Reimbursements are available for up to four
animals per household per year. Pets must be adopted from the Coachella Valley Animal
Campus or any other approved nonprofit organization within the City.
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4230 Animal Regulation
4309000 Prof - Other 365,846 400,000 600,000
4388400 Animal Resourse Adopt (1,758) 10,000 20,000
4230 Total 364,088 410,000 620,000
78
FINANCE
79
Department
Goals &
Objectives
Department
Accomplishments
Received the Government Finance Officers
Association (GFOA) Distinguished Budget
Presentation Award for the FY 2024-25 Annual
Comprehensive Financial Report.
Received the GFOA award for the 2022-23
Annual Comprehensive Financial Report
(ACFR).
Received the California Society of Municipal
Finance Officers (CSMFO) award for the FY
2024-25 Annual Comprehensive Financial
Report.
Led community outreach, education efforts, and
secured approval of Measure G, a one-cent
sales tax initiative.
Assisted partners in implementing the new
Library POS system and restructuring
operations at the Aquatic Facility.
Initiated the transition to Workday, the City’s
new Enterprise Resource Planning (ERP)
system for finance and payroll management.
Facilitated bond issuance for the next phase of
infrastructure development at University Park.
1.Implement Enterprise
Resources Planning (ERP)
System.
2. Investment Policy Update
for CMTA Cert.
3.KPI Development,
Measurement, and continued
Process Improvement.
4.Continued facilitation of
training for all city staff.
5. Continued risk assessment
as it pertains to purchasing
and contracts.
6. Clariti Go Live in 2026
7. Business License
Implementation
8. Continue to demonstrate
strong integrity and
stewardship of City resources.
9. Continue to assist
departments with satisfactory
IT requests.
80
FINANCE DEPARTMENT
Performance Measures
*Performance measures are for Divisions under the Finance Department
Performance Measures Dept
Goal Division FY 2023-24
Actuals
FY 2024-25
Actual
FY 2025-26
Target
FY 2026-27
Target
81
Finance
Personnel Count - 17
Total Budget - $2,972,640
Funding Source - General Fund
F
Y
2
0
2
5
/
2
6
F
Y
2
0
2
5
/
2
6
Sunburst, By Donald Gialanella
82
Director of Finance
Deputy Director of
Finance
Deputy Director of
Finance
Finance Supervisor
Senior Biz
Systems
EnterpriseAccounting
Supervisor
Information Systems
Manager
Senior GIS
Admin
Senior
Information
Systems Admin
Cyber Security
Officer
Senior
Management
Analyst (2)
Accountant
(3)
Organization Chart
FINANCE
Housing Manager
Analyst
Biz Systems
Enterprise
Senior Admin
Assistant (2)
Management
Analyst I/II (2)
Management
Aide I/II
Payroll
Coordinator
Accounting
Technician I/II (2)
DEPARTMENT 1104150
83
FINANCE DEPARTMENT 1104150
Narrative
The Finance Department is responsible for the financial management, purchasing, and
accounting functions of the City and its related entities. This includes the budget, investments,
cash management, payroll, cash receipts, accounts payable, debt management, general ledger,
financial statements, and audits. The City uses the modified accrual and accrual basis for
government accounting and oversees, in excess of, 50 different funds. These include the
General Fund, Capital Project Funds, Special Revenue Funds (assessment districts and
landscape lighting districts), Debt Service Funds, Internal Service Funds and Enterprise Funds.
Finance prepares an annual operations budget, as well as a five-year capital improvement
program, with the input from the City Council, City Manager and City Departments. Finance
oversees the daily cash management, including managing the availability of cash to pay
obligations, recording revenue, and managing short- and long- term investments. The
department is also responsible for overseeing the financing for operations and/or capital projects
including issuance of debt, refunding debt and the management of debt obligations. Finance
processes the weekly accounts payable, bi-weekly payroll, monthly bank reconciliations and
journal entries, monthly and annual financial statements and oversees the annual audit.
84
FINANCE DEPARTMENT 1104150
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4150 Finance
4100100 Salaries - Full Time 1,586,969 1,669,677 1,984,490
4100200 Salaries - Overtime 3,706 1,000 4,000
4111500 Retirement Contribution 206,399 216,829 241,299
4111600 Medicare Contrb - Employer 23,128 24,163 28,721
4111700 Retirement Contribution 32,391 35,745 42,610
4111800 Medicare Contrb - Employer 11,644 10,800 15,182
4112000 Retiree Health 5,603 8,239 9,778
4112100 Employer 457 Contribution 258,515 281,327 392,187
4112200 Ins Prem - Long Term Disab.20,993 19,280 28,149
4112400 Ins Prem - Health 3,110 2,812 3,336
4112500 Ins Prem-Dental/Vision 13,594 15,936 18,733
4300300 Ins Prem - Life -1,000 35,000
4309000 Workers' Compensation -100,400 117,000
4311500 Mileage Reimbursement 775 1,500 1,500
4312000 Conf - Seminars - Workshops 16,514 20,000 25,000
4312500 Local Meetings 3,139 2,500 2,000
4211000 Office Supplies 2,209 2,750 2,750
4361000 Printing/Duplicating 6,681 7,500 7,500
4362000 Subscriptions/Publication 1,368 1,300 1,000
4363000 Dues 4,081 6,850 6,500
4365000 Telephones 2,949 3,480 2,905
4366000 Postage & Freight 2,332 2,200 2,000
4404000 Cap - Office Equipment -1,000 1,000
4150 Total 2,206,101 2,436,288 2,972,640
85
Information Technology
Personnel Count - 7
Total Budget - $3,928,968
Funding Source - General Fund
F
Y
2
0
2
5
/
2
6
Urban Tree, By Carlos Basanta
86
Director of Finance
Deputy Director of
Finance
Deputy Director of
Finance
Finance
Supervisor
Senior Biz
Systems
Enterprise
Accounting
Supervisor
Information
Systems
Manager
Senior GIS
Admin
Senior
Information
Systems Admin
Cyber Security
Officer
Senior
Management
Analyst I/II (2)
Management
Analyst I/II (2)
Accountant (3)
Organization Chart
INFORMATION TECHNOLOGY DIVISION 1104190
* Other Division
Biz Systems
Enterprise
Senior Admin
Assistant (2)
Payroll
Coordinator
Accounting
Tehnician I/II (2)Management
Aide I/II
87
INFORMATION TECHNOLOGY DIVISION 1104190
Narrative
The Information Technology (IT) Division is committed to ensuring that IT investments and
strategic business technologies deliver the highest possible value to the City of Palm Desert and
its constituents. The Division seeks to accomplish this goal by delivering reliable, secure, and
transformative technology services. In an ever-changing world of technological advancements,
the IT Division is committed to utilizing opportunities to improve services to citizens and
employees and providing innovative and cost-effective services. With a focus on increased
transparency, eliminating redundancies, and increasing efficiency, the IT Master Plan includes
the following key components:
•Improvement of online public engagement and communication;
•Enhanced constituent services support;
•Modernization of information technology infrastructure;
•Disaster recovery and business continuity;
•Long-range technology planning, including equipment replacement;
•Support for numerous critical applications such as permitting & licensing, public safety, and city
budgeting;
•Evaluation and implementation of key programs that best suit the needs of the city and its
constituents.
88
INFORMATION TECHNOLOGY DIVISION 1104190
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4190 Information Technology
4100100 Salaries - Full Time 738,577 888,183 930,123
4100200 Salaries - Overtime 14,235 10,000 -
4111500 Retirement Contribution 94,122 115,543 112,982
4111600 Medicare Contrb - Employer 11,113 12,879 13,452
4111700 Retiree Health 2,206 4,638 6,381
4111800 Employer 457 Contribution 5,050 4,800 6,000
4112000 Ins Prem - Long Term Disab.2,516 4,391 4,579
4112100 Ins Prem - Health 122,690 166,070 167,716
4112200 Ins Prem - Dental/Vision 9,423 12,944 11,805
4112400 Ins Prem - Life 1,417 1,497 1,562
4112500 Workers' Compensation 4,846 8,477 8,785
4309000 Prof - Other 139,518 173,500 212,500
4336000 R&M - Computer 24,954 40,000 40,000
4311500 Mileage Reimbursement 509 400 400
4312000 Conf - Seminars - Workshops 5,522 16,050 15,000
4211000 Office Supplies 362 1,000 1,000
4212000 Supplies-Computer 13,702 25,000 25,000
4342000 Rental - Office Equipment 63,734 69,000 72,000
4362001 Software License 1,651,359 1,693,154 1,852,183
4362000 Subscriptions/Publication 16,093 41,400 1,000
4363000 Dues 585 1,000 1,000
4365000 Telephones 86,161 158,000 150,000
4366000 Postage & Freight -500 500
4390000 Special Programs 741,320 -250,000
4363501 Lease Interest Exp 7,008 --
4404000 Cap - Office Equipment 25,235 50,000 45,000
4190 Total 3,782,259 3,498,426 3,928,968
89
Audit
F
Y
2
0
2
5
/
2
6
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $102,926
Funding Source - General Fund
Timepiece, By Mitch Levin
90
AUDIT DIVISION 1104151
Narrative
An annual audit is conducted by the City’s’ independent auditors on the City’s financial
statements. They review the internal controls, confirm the cash and investments of the City and
review the City’s Annual Comprehensive Financial Report. In addition, the auditors perform
special audits on required State and Federal single audit compliance, franchise audits and any
other audit as directed by either City Council or staff.
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4151 Audit
4302000 Prof-Accounting/Auditing 73,473 100,000 102,926
4151 Total 73,473 100,000 102,926
91
General Services
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $5,860,866
Funding Source - General Fund
Untitled, By Ross Kellogg
92
GENERAL SERVICES DIVISION 1104159
Narrative
The General Services budget includes citywide expenses not attributable to a specific
department. These include supplies such as office supplies, copy supplies, computer supplies,
letterhead, etc. Generalized services are also included such as telephone system services,
copying services, banking service fees, specialized citywide audits (sales tax audits), etc. This
budget includes the portion of the annual contribution for the unfunded retirement costs paid as
a lump sum and not paid as a percentage of payroll. Other amounts included are participation
dues in local, regional and state-wide organizations (League of California Cities, Southern
California Association of Governments, Local Agency Formation Commission, Riverside County
Economic Development Agency, and Coachella Valley Association of Governments, etc.).
93
GENERAL SERVICES DIVISON 1104159
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4159 General Services
4101500 Retirement Contribution 2,680,167 3,625,375 4,133,262
4111500 Retirement Contribution 77,802 -
4112500 Workers' Compensation 3,192 - -
4302200 Prof-Banking - - 83,800
4309000 Prof - Other 680,706 597,500 955,802
4309300 Prof - Other Admn Expenses 142,567 500,000 500,002
4311500 Mileage Reimbursement 832 - -
4312500 Local Meetings 450 - -
4211000 Office Supplies 10,402 12,000 6,000
4219100 Disaster/Emerg 4,443,586 -1,000
4342000 Rental-Office Equipment 6,698 10,000 8,000
4361000 Printing/Duplicating 2,062 4,000 3,000
4363000 Dues 159,173 158,000 116,000
4364800 Sb2557/County Admin Fees 34,591 60,000 43,000
4365000 Telephones 955 1,000 1,000
4404000 Cap - Office Equipment 382 50,000 10,000
4159 Total 8,243,563 5,017,875 5,860,866
94
Insurance
F
Y
2
0
2
5
/
2
6
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $1,350,634
Funding Source - General Fund
Giraffe, By William Allen
95
INSURANCE 1104191-4192
Narrative
The City of Palm Desert pays the actual cost of unemployment to the State of California for
terminated employees. Risk Management is an internal service for City Departments that
protects the City's assets and ability to provide services by reducing its exposure to the financial
impact of claims, lawsuits, and employee injuries. The City of Palm Desert belongs to the
California Joint Powers Insurance Authority (JPIA), one of the largest municipal self-insurance
pools in the State. The California JPIA works with its members to reduce the frequency and
severity of claims by providing liability protection from losses and lawsuits and ongoing staff
educational opportunities. Identifying and managing risk is a citywide responsibility and is one
component of governance. Identifying and proactively addressing risks and opportunities for
improvement, the City of Palm Desert endeavors to protect the interests of the public and create
value for all stakeholders.
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4191-4192 Insurance
4112600 Unemployment Insurance-State 13,253 10,000 10,000
4309000 Prof - Other -5,000 5,000
4371000 Liab & Property Damage 991,648 1,249,623 1,335,634
4191-4192 Total 1,004,901 1,264,623 1,350,634
96
Interfund Transfers
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $27,704,573
Funding Source - General Fund
Palm Desert City Entry, By Michael Watling
97
INTERFUND TRANSFERS DIVISION 1104199
Narrative
Included in this budget are transfers from the General Fund to other funds for both specific
expenses and shortfalls in other funds. These include expenses such as reimbursement for city
costs to manage a restricted fund such as landscape and lighting district administration as well
as the difference between the amount collected in a special fund and services provided (e.g. fire
services, aquatic center operations, etc.
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4199 Interfund Transfers
4501000 Inter-Fund Transfers Out 10,372,495 11,990,324 27,704,573
4199 Total 10,372,495 11,990,324 27,704,573
98
Contributions
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $1,780,135
Funding Source - General Fund
Swirly Girl (Female Superhero), By Karen Barone
99
CONTRIBUTIONS DIVISION 1104800
Narrative
The contributions budget covers a few different ways the City provides support to non-profit
agencies or groups that provide services to the community. Outside Agency funding provides
assistance to non-profit agencies or groups that provide public benefit, public welfare or
educational services, prioritizing those directly benefitting the residents of Palm Desert. Each
year, the application process begins in January and is open through April. The Outside Agency
Funding committee reviews all applications and makes recommendations to the City Council for
funding consideration for the upcoming fiscal year. The Committee’s goal is to provide unmet
needs and improved services that enhance the quality of life for Palm Desert residents. The
contributions budget also covers community event sponsorships including Fashion Week and
Food and Wine, 7th Regiment Marine Corp., Student Art and Essay Contest, and various others
approved by the City's review committee.
100
CONTRIBUTIONS DIVISION 1104800
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4800 Contributions
4322000 PSDR CVB Funding 510,150 469,000 500,000
4306201 City Sponsored Events 538,483 539,500 540,000
4388000 Cntrb - Various Agencies 60,145 162,445 169,080
4388100 Cntrb - Schools 51,739 52,555 52,555
4388500 Cntrb - Museum 39,235 40,000 40,000
4388600 Cntrb -4,020 12,500 12,500
4389100 Cntrb -Ymca/Youth 56,000 56,000 56,000
4389201 After School Program 150,000 150,000 150,000
4389300 Joslyn Senior Center 246,341 247,025 260,000
4389800 Living Desert Contribution -250,000 -
4800 Total 1,656,113 1,979,025 1,780,135
101
PUBLIC WORKS
102
1. NPDES Program
Integration in Cartegraph.
2. Streamline & Standardize
Processes
3. Update Ride Share/ Fleet
Policy
4. Park Playground
Replacement
5. Historical Society ADA
Improvements
6. Purchase a Vector Truck
7. New Traffic Management
System
8. Wayfinding/Monument
Signage.
9. State Building
Improvements
Completed re-roofing projects at Desert Willow,
Fire Station 67, and the State Building.
completed Phase II of Traffic Signal
Modifications and Upgrades to nine
intersections.
Completed improvements at Civic Center Dog
Park.
Initiated Phase III of perimeter landscape
improvements at Desert Willow.
Completed ADA upgrades at the State Building.
Completed improvements at the Palm Desert
Aquatic Center including new concrete and seat
walls, starting blocks, shade structure lighting,
and other upgrades.
Initiated development of a five-year Landscape
Master Plan
Completed grand-funded upgrades to Palma
Village Park.
Department
Accomplishments
Department
Goals &
Objectives
103
PUBLIC WORKS DEPARTMENT
Performance Measures
*Performance measures are for Divisions under the Public Works Department
Performance Measures Dept
Goal Division FY 2023-24
Actuals
FY 2024-25
Actual
FY 2025-26
Target
FY 2026-27
Target
104
Public Works Admin
Personnel Count - 10
Total Budget - $2,060,447
Funding Source - General Fund
F
Y
2
0
2
5
/
2
6
F
Y
2
0
2
5
/
2
6
Puffed Up Prince, By Gary Lee Price
105
Director of Public Works
Deputy Director of
Public Works Project Manager
Business
Operations
Manager
Senior Project
Manager
Senior
Management
Analyst
Senior Facilities
Specialist
PUBLIC WORKS ADMIN DEPARTMENT 1104300
Organization Chart
* Other Division
Streets
Maintenance
Supervisor
Senior
Maintenance
Worker
Maintenance
Worker I/II/III (12)
Community
Services
Manager
Public Works
Superintendent
Management
Analyst I/II
Landscape
Inspector I/II (3)
Facilities
Specialist
Public Works
Superintendent
Management
Analyst I/II (2)
Senior Admin
Asisstant (2)
Admin Assistant
I/II
Project Manager
Traffic Signal
Tech I/II (3)
Senior Traffic
Signal Specialist
Office Assistant I/
II
106
PUBLIC WORKS ADMIN DEPARTMENT 1104300
Narrative
The Public Works Department oversees the Traffic, Facilities, Streets, and Landscape Divisions.
It provides the cost associated with the operation, and maintenance of the City’s streets,
sidewalks, storm drains, traffic signals, buildings, parks, and landscaping. Staff also oversee
Public Works administration and grants, NPDES Program, vehicle electrification, charging
stations, community gardens, and asset management.
107
PUBLIC WORKS ADMIN DEPARTMENT 1104300
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4300 Public Works - Admin
4100100 Salaries - Full Time 1,220,807 1,037,569 1,259,270
4100200 Salaries - Overtime -2,500 2,500
4111500 Retirement Contribution 155,351 134,888 152,841
4111600 Medicare Contrb - Employer 18,114 15,035 18,210
4111700 Retiree Health 9,779 10,611 18,369
4111800 Employer 457 Contribution 11,950 9,600 12,000
4112000 Ins Prem - Long Term Disab.4,129 5,127 6,194
4112100 Ins Prem - Health 212,406 180,299 244,307
4112200 Ins Prem - Dental/Vision 19,200 15,202 18,610
4112400 Ins Prem - Life 2,289 1,751 2,115
4112500 Workers' Compensation 38,121 11,008 11,781
4300300 Prof - Temporary Part-Time 28,091 25,000 20,000
4301000 Prof - Architectural/Eng 33,689 175,000 -
4309000 Prof - Other 92,193 85,000 180,000
4311500 Mileage Reimbursement 1,280 2,500 2,500
4312000 Conf - Seminars - Workshops 13,777 41,000 31,000
4312500 Local Meetings 6,379 11,250 13,750
4211000 Office Supplies 3,680 7,500 7,500
4219000 Supplies - Other -2,500 5,000
4361000 Printing/Duplicating -1,000 1,000
4362000 Subscriptions/Publication 3,142 5,000 8,500
4363000 Dues 7,445 10,000 10,500
4365000 Telephones 9,154 20,000 16,000
4366000 Postage & Freight 774 1,000 1,000
4391500 Employee Safety 5,001 10,000 10,000
4404000 Cap - Office Equipment 537 7,500 7,500
4300 Total 1,897,288 1,827,840 2,060,447
108
Traffic
Personnel Count - 5
Total Budget - $1,558,800
Funding Source - General Fund
F
Y
2
0
2
5
/
2
6
Radiance, By Patricia Vader
109
TRAFFIC DIVISION 1104310
Organization Chart
* Other Division
Director of Public Works
Deputy Director of
Public Works Project Manager
Business
Operations
Manager
Senior Project
Manager
Senior
Management
Analyst
Senior Facilities
Specialist
Facilities
Specialist
Streets
Maintenance
Supervisor
Senior
Maintenance
Worker
Maintenance
Worker I/II/III (12)
Community
Services
Manager
Public Works
Superintendent
Management
Analyst I/II
Landscape
Inspector I/II (3)
Public Works
Superintendent
Management
Analyst I/II (2)
Senior Admin
Asisstant (2)
Admin Assistant
I/II
Project Manager
Traffic Signal
Tech I/II (3)
Senior Traffic
Signal Specialist
Office Assistant I/
II
110
TRAFFIC DIVISION 1104250
Narrative
The Street Light and Traffic Safety Division provides for the repair, maintenance, and utility cost
of traffic signals and highway lighting. This Division is also responsible for the maintenance and
repair of traffic signals, street signs, safety cones, barricades, and pavement markers.
111
TRAFFIC DIVISION 1104250
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4250 Traffic
4100100 Salaries - Full Time 574,787 567,710 584,660
4100200 Salaries - Overtime 11,485 9,000 15,000
4111500 Retirement Contribution 70,282 73,781 70,966
4111600 Medicare Contrb - Employer 8,704 8,222 8,478
4111700 Retiree Health 3,499 4,055 2,932
4111800 Employer 457 Contribution 4,725 3,600 6,000
4112000 Ins Prem - Long Term Disab.2,138 2,804 2,876
4112100 Ins Prem - Health 106,326 109,938 116,922
4112200 Ins Prem - Dental/Vision 9,872 10,213 10,213
4112400 Ins Prem - Life 1,044 958 981
4112500 Workers' Compensation -5,418 5,522
4309000 Prof - Other 25,000 100,000 75,000
4332500 R/M - Signals 303,763 315,000 380,000
4311500 Mileage Reimbursement -750 500
4312000 Conf - Seminars - Workshops 3,040 18,000 10,750
4219000 Supplies - Other 9,053 5,000 5,000
4351400 Utilities - Electric 232,411 230,000 250,000
4365000 Telephones 4,778 5,500 5,500
4404500 Machinery & Equipment -15,000 7,500
4250 Total 1,370,909 1,484,949 1,558,800
112
Streets
Personnel Count - 16
Total Budget - $3,034,199
Funding Source - General Fund
F
Y
2
0
2
5
/
2
6
Proceed with Caution, By Gary Alsum
113
STREETS DIVISION 1104250
Organization Chart
* Other Funds
Director of Public Works
Deputy Director of
Public Works Project Manager
Business
Operations
Manager
Senior Project
Manager
Senior
Management
Analyst
Senior Facilities
Specialist
Facilities
Specialist
Streets
Maintenance
Supervisor
Senior
Maintenance
Worker
Maintenance
Worker I/II/III (12)
Community
Services
Manager
Public Works
Superintendent
Management
Analyst I/II
Landscape
Inspector I/II (3)
Public Works
Superintendent
Management
Analyst I/II (2)
Senior Admin
Asisstant (2)
Admin Assistant
I/II
Project Manager
Traffic Signal
Tech I/II (3)
Senior Traffic
Signal Specialist
Office Assistant I/
II
114
STREETS DIVISION 1104310
Narrative
The Street Maintenance Division is responsible for all maintenance work along public streets
including street and parking lot sweeping, pothole repairs, catch basin and drywell maintenance,
concrete sidewalk and curb ramp repairs, right-of-way maintenance, parking lot maintenance,
street and bike lane striping, and curb painting. This Division is also responsible for the Citywide
Graffiti Removal and Sign Replacement Programs.
115
STREETS DIVISION 1104310
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4310 Streets Maintenance
4100100 Salaries - Full Time 1,090,832 1,199,194 1,429,231
4100200 Salaries - Overtime 59,690 20,000 40,000
4111500 Retirement Contribution 136,099 155,496 173,831
4111600 Medicare Contrb - Employer 16,935 17,322 20,648
4111700 Retiree Health 3,336 3,239 11,138
4111800 Employer 457 Contribution 5,100 7,200 10,800
4112000 Ins Prem - Long Term Disab.4,129 5,906 7,040
4112100 Ins Prem - Health 269,019 327,846 402,585
4112200 Ins Prem - Dental/Vision 22,580 24,061 28,588
4112400 Ins Prem - Life 2,108 2,021 2,409
4112500 Workers' Compensation 32,506 11,445 12,929
4332000 Repair & Maintenance Streets 428,974 592,500 615,000
4391502 Graffiti Program 12,968 15,000 15,000
4311500 Mileage Reimbursement 997 1,000 1,000
4312000 Conf - Seminars - Workshops 16,365 30,000 16,500
4214000 Uniforms 23,977 25,000 25,000
4218000 Small Tools/Equipment - - -
4219000 Supplies - Other 147,384 140,000 145,000
4343000 Construction Equipment 40,111 35,000 35,000
4351000 Utilities - Water 15,080 15,000 15,000
4365000 Telephones 14,094 10,500 17,500
4391001 Holiday Decorations - - -
4404500 Machinery & Equipment 4,978 5,000 10,000
4310 Total 2,347,262 2,642,730 3,034,199
116
Building Maint
Personnel Count - 3
Total Budget - $1,211,773
Funding Source - General Fund
F
Y
2
0
2
5
/
2
6
Extended Expanse, By Jennifer Kapnek
117
BUILDING MAINTENANCE DIVISION 1104340
Organization Chart
* Other Division
Director of Public Works
Deputy Director of
Public Works Project Manager
Business
Operations
Manager
Senior Project
Manager
Senior
Management
Analyst
Senior Facilities
Specialist
Facilities
Specialist
Streets
Maintenance
Supervisor
Senior
Maintenance
Worker
Maintenance
Worker I/II/III (12)
Community
Services
Manager
Public Works
Superintendent
Management
Analyst I/II
Landscape
Inspector I/II (3)
Public Works
Superintendent
Management
Analyst I/II (2)
Senior Admin
Asisstant (2)
Admin Assistant
I/II
Project Manager
Traffic Signal
Tech I/II (3)
Senior Traffic
Signal Specialist
Office Assistant I/
II
118
BUILDING MAINTENANCE DIVISION 1104340
Narrative
The Public Building Operation and Maintenance Division is responsible for the general operation,
maintenance, and utilities for 13 City-owned buildings including City Hall, Palm Desert Historical
Society Building, and the Joslyn Center. Repairs and maintenance are completed by staff or
contract services. Staff under this division also maintain the iHub, Sheriff Training Center,
Parkview Office Complex, Henderson Building, Artist Center, Portola Community Center, and
Fire Stations.
119
BUILDING MAINTENANCE DIVISION 1104340
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4340 Building Maintenance
4100100 Salaries - Full Time 282,813 426,320 330,075
4100200 Salaries - Overtime 24,359 10,000 30,000
4111500 Retirement Contribution 30,949 55,475 39,910
4111600 Medicare Contrb - Employer 4,804 6,182 4,786
4111700 Retiree Health 820 2,413
4111800 Employer 457 Contribution 2,700 3,600 3,600
4112000 Ins Prem - Long Term Disab.979 2,108 1,617
4112100 Ins Prem - Health 62,356 83,527 67,687
4112200 Ins Prem - Dental/Vision 4,729 8,171 6,128
4112400 Ins Prem - Life 666 719 553
4112500 Workers' Compensation 3,664 3,286 4,004
4309000 Prof - Other 31,130 28,000 33,000
4331000 R/M - Buildings 177,778 262,500 255,000
4332600 Janitorial Services 104,104 115,000 125,000
4311500 Mileage Reimbursement 160 500 500
4312000 Conf - Seminars - Workshops 3,325 13,750 11,000
4213000 Supplies - Janitorial -
4219000 Supplies - Other 55,168 52,000 65,000
4351000 Utilities - Water 6,201 10,000 10,000
4351200 Utilities - Gas 2,954 2,500 3,000
4351400 Utilities - Electric 187,975 200,000 210,000
4365000 Telephones 1,392 3,500 3,500
4404000 Cap - Office Equipment 5,000 5,000
4340 Total 988,206 1,292,958 1,211,773
120
Landscape Services
Personnel Count - 6
Total Budget - $3,738,052
Funding Source - General Fund
F
Y
2
0
2
5
/
2
6
Infinity, By Ray Katz
121
LANDSCAPE SERVICES DIVISION 1104614
Organization Chart
* Other Division
Director of Public Works
Deputy Director of
Public Works Project Manager
Business
Operations
Manager
Senior Project
Manager
Senior
Management
Analyst
Senior Facilities
Specialist
Facilities
Specialist
Streets
Maintenance
Supervisor
Senior
Maintenance
Worker
Maintenance
Worker I/II/III (12)
Community
Services
Manager
Public Works
Superintendent
Management
Analyst I/II
Landscape
Inspector I/II (3)
Public Works
Superintendent
Management
Analyst I/II (2)
Senior Admin
Asisstant (2)
Admin Assistant
I/II
Project Manager
Traffic Signal
Tech I/II (3)
Senior Traffic
Signal Specialist
Office Assistant I/
II
122
LANDSCAPE SERVICES DIVISION 1104614
Narrative
Landscape Services maintains six Landscape Maintenance Areas (LMAs) throughout the City.
The LMAs include Parks, landscaped and irrigated areas, trailheads, El Paseo, street medians,
Landscape and Lighting Districts, Desert Willow Golf Resort, and Community Gardens.
Landscape staff play a key role with the planning of new parks, turf renovations,
electrical/lighting, pump stations, the Civic Center lagoon, pest control, fence repairs, playground
construction, inspections, and various equipment installations. They also are responsible for
managing the City’s urban forest and providing on-going technical and horticultural support to
the Palm Desert Housing Authority. Capital Improvement Projects are accomplished by staff
and/or contract services.
123
LANDSCAPE SERVICES DIVISION 1104614
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4614 Landscape Services
4100100 Salaries - Full Time 606,572 603,758 639,876
4100200 Salaries - Overtime 10,717 10,000 12,500
4111500 Retirement Contribution 73,564 78,488 78,081
4111600 Medicare Contrb - Employer 10,280 8,745 9,278
4111700 Retiree Health 5,276 6,819 10,203
4111800 Employer 457 Contribution 5,340 5,760 5,760
4112000 Ins Prem - Long Term Disab.2,294 2,982 3,164
4112100 Ins Prem - Health 116,002 128,297 141,277
4112200 Ins Prem - Dental/Vision 9,633 9,978 9,040
4112400 Ins Prem - Life 1,310 1,016 1,079
4112500 Workers' Compensation 8,629 6,051 6,044
4332501 R/M - Others 32,607 35,000 45,000
4337001 R/M - Medians 1,457,125 1,651,500 1,915,000
4392101 Entrada del Paseo 159,333 242,500 295,000
4311500 Mileage Reimbursement 17 1,000 750
4312000 Conf - Seminars - Workshops 735 30,500 22,500
4219000 Supplies - Other 3,302 14,500 13,500
4351000 Utilities - Water 168,189 210,000 215,000
4351400 Utilities - Electric 113,980 75,000 150,000
4365000 Telephones 7,431 10,000 10,000
4390500 Arbor Day 2,536 3,000 5,000
4391001 Holiday Decorations 73,000 96,400 150,000
4614 Total 2,867,872 3,231,294 3,738,052
124
Street Repair & Maint
F
Y
2
0
2
5
/
2
6
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $50,000
Funding Source - General Fund
Peace Memorial, By Ross Andrews and Marton Varo
125
STREET REPAIR & MAINTENANCE DIVISION 1104311- 4315
Narrative
The Street Repair and Maintenance Division provides for the work required to improve street
safety, condition, and appearance. Improvements consist of overlays, slurry, seal coats, annual
curb and gutter repair, annual cross gutter and sidewalk repair, street paving, and traffic lane
striping and markings on all public streets, including Capital Improvement Projects
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4311-4315 Street Repair & Maintenance
4332000 Repair & Maintenance Streets 37,955 250,000 50,000
4311-4315 Total 37,955 250,000 50,000
126
Corp Yard
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $265,000
Funding Source - General Fund
Mother and Child Sculpture Garden, By Lisa Reinerston
127
CORP YARD DIVISION 1104330
Narrative
The Corporation Yard (Corpyard) provides the cost associated with maintenance, utilities, and
permits of the building. The Corpyard houses the City fleet, heavy equipment, fuel tanks, and
the offices of the Street and Traffic Maintenance crews.
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4330 Corp Yard
4309000 Prof - Other 10,767 12,450 16,750
4331000 R/M - Buildings 98,495 122,500 147,500
4219000 Supplies - Other 13,365 17,000 22,500
4351000 Utilities - Water 7,872 10,000 10,000
4351200 Utilities - Gas 630 1,000 1,000
4351400 Utilities - Electric 31,472 45,000 45,000
4364000 Filing Fees 8,001 6,750 7,250
4404000 Cap - Office Equipment 26,125 41,500 15,000
4330 Total 196,727 256,200 265,000
128
Fleet
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $457,500
Funding Source - General Fund
Marfa, Michael Bigger
129
FLEET DIVISION 1104331
Narrative
The Auto Fleet/Equipment provides the cost associated for the operation, maintenance, and
replacement of the City's fleet of vehicles and heavy equipment. General services and repairs
to the fleet are accomplished through contract services and services to the new fleet are covered
under manufacturer's warranty. It also provides the cost for the hazardous waste disposal
program and fuel usage.
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4331 Fleet
4305400 Prof - Hazardous Materials 4,865 12,500 15,000
4334000 R/M-Motor Vehicles - Fleet 233,188 225,000 277,500
4217000 Supply - Automotive - Gas 152,029 150,000 157,500
4404000 Cap - Office Equipment 27,446 25,000 7,500
4331 Total 417,527 412,500 457,500
130
Portola Community Ctr
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $220,500
Funding Source - General Fund
Flora, By Ray Katz
131
PORTOLA COMMUNITY CENTER DIVISION 1104344
Narrative
The City’s contract partner, Desert Recreation District, oversees the daily operation of the
Portola Community Center building, which is leased to various non-profit entities. Public Works
staff is responsible for coordinating building maintenance, repairs, landscaping, and payment of
all utility services.
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4344 Portola Community Center
4309000 Prof - Other 118,963 130,500 132,500
4331000 R/M - Buildings 22,655 48,500 49,000
4219000 Supplies - Other 3 2,500 1,500
4351000 Utilities - Water 5,324 7,500 6,500
4351200 Utilities - Gas 853 1,000 1,000
4351400 Utilities - Electric 19,636 27,500 27,500
4365000 Telephones 2,206 2,250 2,500
4344 Total 169,640 219,750 220,500
132
NPDES
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $260,000
Funding Source - General Fund
Champion, By Russell Whiting
133
NPDES – STORM WATER PERMIT DIVISION 1104396
Narrative
This Division manages the mandated NPDES/MS4 permit and associated fees for program costs
related to storm water run-off. The Municipal Storm Water Program regulates storm water
discharges from municipal separate storm sewer systems (MS4s) throughout California. U.S.
EPA defines an MS4 as a conveyance or system of conveyances (including roads with drainage
systems, municipal streets, catch basins, curbs, gutters, ditches, man-made channels, or storm
drains) owned or operated by a State (40 CFR 122.26(b)(8)).
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4396 NPDES
4400100 Capital Project 76,125 350,000 260,000
4396 Total 76,125 350,000 260,000
134
Parks and Recreation
Personnel Count - 0
Total Budget - $2,178,000
Funding Source - General Fund
Nine Ancestral Feathers, By Adrian Litman
135
PARK AND RECREATION DIVISION 1104610
Narrative
Civic Center Park is a 70-acre park located at 43-900 San Pablo Avenue. The largest of Palm
Desert's parks. Civic Center Park is the City's recreational showpiece that serves as a popular
gathering place for a wide array of public activities and events including summer and fall
concerts, and the City's annual Veteran’s Day and Independence Day celebrations. The park is
also home to the Palm Desert Aquatic Center, which offers lap swim, recreational swim, water
exercise, swim lessons and other programs throughout the year. Park amenities include four
baseball fields, three tennis courts, 12 pickleball courts, four volleyball courts, three basketball
courts, five picnic pavilions, and more. Desert Recreation District is the City’s contract partner in
providing on-call Park Attendants, pavilion and amphitheater reservations, restroom
maintenance and park patrol. Maintenance of this park includes landscaping, irrigation, and
horticultural activities, electrical/lighting, pump stations, lagoon, pest control, fence repairs,
playground inspections, and various equipment upkeep.
136
PARKS AND RECREATION DIVISION 1104610
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4610 Parks and Recreation
4309200 Prof - Contracting 572,496 660,000 630,000
4331000 R/M - Buildings 62,312 77,500 75,000
4332001 RM - Landscaping Services 549,209 743,500 768,500
4332100 Repair Maintenance 142,534 151,500 151,500
4337100 Tri-Cities Sport Facility 92,962 222,000 185,000
4219000 Supplies - Other 12,415 25,000 33,000
4351000 Utilities - Water 98,263 120,000 120,000
4351400 Utilities - Electric 184,003 200,000 200,000
4404500 Machinery & Equipment -15,000 15,000
4610 Total 1,714,192 2,214,500 2,178,000
137
Park Maintenance
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $1,578,500
Funding Source - General Fund
Spiral Dance, By Harold Linke
138
PARK MAINTENANCE DIVISION 1104611
Narrative
There are 11 parks within the City of Palm Desert, excluding Civic Center Park. They include
two regional sports parks – Freedom Park and Hovley Soccer Park, two trailhead parks –
Homme Adams and Cahuilla Hills parks, and seven neighborhood parks – Ironwood, Joe Mann,
Magnesia Falls, Palma Village, University Park East, University Dog Park, and Washington
Charter School Park. These parks host various activities and provide numerous sports facilities.
Desert Recreation District is the City’s contract partner in providing on-call Park Attendants,
pavilion reservations, restroom maintenance and park patrol. Maintenance of these parks
include landscaping, irrigation, and horticultural activities, electrical/lighting, pest control, fence
repairs, playground construction, inspections, and various equipment upkeep.
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4611 Park Maintenance
4331000 R/M - Buildings 51,083 94,500 73,000
4332001 RM - Landscaping Services 670,240 831,000 885,000
4332501 R/M - Others 103,093 139,000 149,000
4219000 Supplies - Other 30,319 36,500 36,500
4351000 Utilities - Water 180,458 275,000 300,000
4351400 Utilities - Electric 67,875 70,000 75,000
4391000 Community Garden 26,235 41,000 55,000
4404500 Machinery & Equipment -10,000 5,000
4611 Total 1,129,304 1,497,000 1,578,500
139
DEVELOPMENT
SERVICES
140
1. Code Updates (Unified
Development Code, Hillside
Regulations, Downtown
Objective Design Standards)
2. Update General Plan
Mobility/Circulation Element
3. Virtual Inspection Software
Implementation
4. Commercial Business License
Inspections
5. Land Management Software
Implementation & Training
6.Build in-house Business
License Program
7. Implement an Engineering
Manual and Design for
consistency
8. Updating Building & Safety
Division Manual
9.Continuing the “One Stop
Shop” Mission
Enhanced Short-Term Rental Oversight -
updated regulations and implemented new
software, significantly reducing complaints by
proactively addressing unlicensed rentals.
Established Design Standards & Secured Grant
Funding - Developed the Multifamily Residential
and Mixed-Use Objective Design Standards and
successfully obtained grant funding to cover
implementation costs.
Streamlined Permitting Process- Expanded
express permitting for walls, pools, and interior
remodels after Q2, cutting staff processing time
by an average of 25 hours per month.
Improved Customer Experience with E-Trakit -
Launched the e-Trakit portal, allowing users to
track permits, monitor project status, and make
electronic payments.
Rebranded the Development Services Center-
Transformed the department’s lobby into the
“Development Services Center”
Optimized Planning Inspections - Developed a
standardized planning inspection template for
landscaping and architectural reviews, ensuring
projects align with approved plans and
improving documentation and tracking.
Department
Goals &
Objectives
Department
Accomplishments
141
COMMUNITY DEVELOPMENT DEPARTMENT
Performance Measures
*Performance measures are for Divisions under the Community Development Department
Total Outreach Contacts (Duplicated)10
Homelessness
Services 661 1,355 1,200 1,000
Number of People Housed 10
Homelessness
Services 2 23 10 10
Number of People Linked to Shelter 10
Homelessness
Services 7 14 7 7
Average number of engagements with un-housed individuals per day 10
Homelessness
Services N/A 5 6 6
Avg. Days First Review is Completed - New Construction 9 Building and Safety 6 2 2 2
Number of Available Inspections 9 Building and Safety 15 12 15 13
Avg. Days 1st Review is Completed - Precise Grading 9 Engineering and
Land Development 15 19 15 13
Avg. Days to respond to a Complaint 9 Code Enforcement 1 1 1 1
Avg. Days Application is Deemed Complete - Precise Grading 9 Community
Development 18 22 15 15
142
Community Development
Personnel Count - 12
Total Budget - $2,703,041
Funding Source - General Fund
F
Y
2
0
2
5
/
2
6
Vortex of Creation, By Ivan Butorac
143
Director of Development
Services
Deputy Director of
Development Services
Executive
Assistant
Management
Analyst I/II Code
Compliance
Officer I/II (6)
Management
Aide I/II
Principal
Planner Chief Building
Official
Code
Compliance &
Support
Services
Supervisor
Senior Building
Inspector Homeless and
Support
Services
Manager
Building
Inspector II (3)
Administrative
Assistant I/II
Senior Planner
Associate
Planner I/II (2)
Assistant
Building Official
Permit
Technician I/II
(3)
COMMUNITY DEVELOPMENT DEPARTMENT 1104470
Organization Chart
* Other Division
Senior Permit
Technician
Office Assistant
II
Assistant
Planner
Planning
Technician
GIS Analyst
Dev. Services
Coordinator
Management
Analyst I/II
Administrative
Assistant I/II
Associate
Engineer144
COMMUNITY DEVELOPMENT DEPARTMENT 1104470
Narrative
The Development Services Department implements the objectives which are set forth in the City
of Palm Desert's Strategic Plan, General Plan, Palm Desert Municipal Code, and Specific Plans
to ensure development aligns with the needs and goals of the community. Development Services
is comprised of multiple divisions including, Permit Center, Planning, Building and Safety, and
Code Compliance. Development Services reviews development proposals to ensure the City's
design and development standards, goals, and policies are incorporated into development within
the City. Development Services also monitors and inspects new and existing structures and
properties to verify they are constructed and maintained at a level acceptable to the community.
To deliver these services, the newly renovated lobby has been named the “Development
Services Center,” implementing streamlined operations and services to the community.
145
COMMUNITY DEVELOPMENT DEPARTMENT 1104470
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4470 Community Development
4100100 Salaries - Full Time 1,236,550 1,157,481 1,315,383
4100200 Salaries - Overtime 624 5,000 2,500
4111500 Retirement Contribution 158,053 150,597 159,686
4111600 Medicare Contrb - Employer 18,596 16,783 19,019
4111700 Retiree Health 23,710 28,798 26,458
4111800 Employer 457 Contribution 9,300 8,400 11,041
4112000 Ins Prem - Long Term Disab.4,482 5,723 6,470
4112100 Ins Prem - Health 171,061 156,677 186,097
4112200 Ins Prem - Dental/Vision 14,430 12,915 14,734
4112400 Ins Prem - Life 2,766 1,952 2,211
4112500 Workers' Compensation 23,641 11,276 13,992
4300300 Prof -Temporary Part-Time -10,000 -
4300500 Prof - Planners 89,522 650,000 850,000
4309000 Prof - Other 136,555 - -
4311500 Mileage Reimbursement 1,108 2,500 2,500
4312000 Conf - Seminars - Workshops 19,151 27,150 30,000
4312500 Local Meetings 5,897 2,500 1,500
4211000 Office Supplies 2,521 3,000 2,500
4214000 Uniforms 250 - -
4218000 Small Tools/Equipment 213 - -
4306200 Community Recognition 1,173 1,000 1,000
4306300 Committee/Commission -13,500 25,200
4361000 Printing/Duplicating 14,025 5,000 2,500
4362000 Subscriptions/Publication 221 1,000 500
4363000 Dues 2,463 6,000 7,000
4364000 Filing Fees -1,000 -
4365000 Telephones 3,548 15,000 10,250
4366000 Postage & Freight 15,811 5,000 7,500
4404000 Cap - Office Equipment 3,571 15,000 5,000
4470 Total 1,959,242 2,313,252 2,703,041
146
Building and Safety
Personnel Count - 7
Total Budget - $1,419,170
Funding Source - General Fund
F
Y
2
0
2
5
/
2
6
Over the Falls, By Alex Gall
147
BUILDING AND SAFETY DIVISION 1104420
Organization Chart
* Other Division
Director of
Development Services
Deputy Director of
Development Services
Executive
Assistant
Management
Analyst I/II Code
Compliance
Officer I/II (6)
Management
Aide I/II
Principal
Planner Chief Building
Official
Code
Compliance &
Support
Services
Supervisor
Senior Building
Inspector
Homeless and
Support
Services
Manager
Building
Inspector II (3)
Administrative
Assistant I/II
Senior Planner
Associate
Planner I/II (2)
Assistant
Building
Official
Permit
Technician I/II
(3)
Senior Permit
Technician
Office
Assistant II
Assistant
Planner
Planning
Technician Administrative
Assistant I/II
GIS Analyst
Dev. Services
Coordinator
Management
Analyst I/II
Associate
Engineer148
BUILDING AND SAFETY DIVISION 1104420
Narrative
The Building and Safety Division is responsible for building permits, plan review, and
inspections. Plan reviewers, building inspectors, and code compliance officers are dedicated to
ensuring compliance with applicable state statutes or ordinances and managing programs that
will maintain and improve property values and the quality of life within Palm Desert.
149
BUILDING AND SAFETY DIVISION 1104420
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4420 Building and Safety
4100100 Salaries - Full Time 779,367 702,528 860,038
4100200 Salaries - Overtime 5,634 5,000 5,000
4111500 Retirement Contribution 98,694 91,318 104,052
4111600 Medicare Contrb - Employer 11,596 10,177 12,454
4111700 Retiree Health 9,199 6,957 8,566
4111800 Employer 457 Contribution 4,800 4,800 7,200
4112000 Ins Prem - Long Term Disab.2,827 3,470 4,217
4112100 Ins Prem - Health 122,566 118,841 125,701
4112200 Ins Prem - Dental/Vision 10,626 9,762 10,144
4112400 Ins Prem - Life 1,469 1,183 1,438
4112500 Workers' Compensation 21,277 6,705 8,014
4301000 Prof-Architectural/Eng 176,095 300,000 -
4309000 Prof - Other - - 300,000
4311500 Mileage Reimbursement 1,168 2,000 2,000
4312000 Conf - Seminars - Workshops 20,523 22,000 20,000
4312500 Local Meetings 1,075 1,000 1,000
4211000 Office Supplies 288 2,500 2,500
4214000 Uniforms 353 1,200 1,200
4218000 Small Tools/Equipment - 1,000 1,000
4361000 Printing/Duplicating 1,587 8,000 3,000
4362000 Subscriptions/Publication 4,508 5,000 13,500
4363000 Dues 992 1,500 1,000
4365000 Telephones 6,569 10,000 10,250
4366000 Postage & Freight 39 1,000 1,000
4391500 Employee Safety 750 3,000 2,500
4404500 Machinery & Equipment - 2,500 2,500
4420 Total 1,282,003 1,321,441 1,508,274
150
Permit Center
Personnel Count - 7
Total Budget - $1,399,650
Funding Source - General Fund
F
Y
2
0
2
5
/
2
6
Artemis, By Lyle London
151
PERMIT CENTER DIVISION 1104421
Organization Chart
* Other Division
Director of
Development Services
Deputy Director of
Development Services
Executive
Assistant
Management
Analyst I/II Code
Compliance
Officer I/II (6)
Management
Aide I/II
Principal
Planner Chief Building
Official
Code
Compliance &
Support
Services
Supervisor
Senior Building
Inspector Homeless and
Support
Services
Manager
Building
Inspector II (3)
Administrative
Assistant I/II
Senior Planner
Associate
Planner I/II (2)
Assistant
Building
Official
Permit
Technician I/II
(3)
Senior Permit
Technician
Office
Assistant II
Assistant
Planner
Planning
Technician Administrative
Assistant I/II
GIS Analyst
Dev. Services
Coordinator
Management
Analyst I/II
Associate
Engineer152
PERMIT CENTER DIVISION 1104421
Narrative
The Development Services Center is a one-stop-shop approach for information and city services
and dedicated to providing the highest level of customer service both externally and internally.
Oversees the routing of plans and coordination of approvals with other divisions and City
departments and calculates and collects permit and development related fees. All development
service permit applications start in the Development Services Center, are routed appropriately,
and issued as quickly as possible.
153
PERMIT CENTER DIVISION 1104421
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4421 Permit Center
4100100 Salaries - Full Time 299,834 581,071 622,356
4100200 Salaries - Overtime 463 500 10,000
4101500 Retirement Contribution - - -
4101600 Medicare Contrb-Employer - - -
4111500 Retirement Contribution 39,365 75,372 75,654
4111600 Medicare Contrb - Employer 4,513 8,397 8,986
4111700 Retiree Health 3,911 1,833 3,335
4111800 Employer 457 Contribution 3,750 6,000 6,600
4112000 Ins Prem - Long Term Disab.1,229 2,863 3,064
4112100 Ins Prem - Health 55,728 112,957 162,254
4112200 Ins Prem - Dental/Vision 5,985 9,300 11,128
4112400 Ins Prem - Life 594 978 1,048
4112500 Workers' Compensation -1,950 5,878
4300300 Prof-Temporary Part-Time ---
4309000 Prof - Other 104,000 135,000 470,000
4309300 Prof-Other Admn Expenses - - -
4311500 Mileage Reimbursement 131 800 800
4312000 Conf - Seminars - Workshops 4,025 8,500 13,497
4312500 Local Meetings - - 500
4211000 Office Supplies 1,858 3,000 2,500
4214000 Uniforms -500 -
4218000 Small Tools/Equipment ---
4363000 Dues 71 600 600
4365000 Telephones 1,653 1,500 1,250
4366000 Postage & Freight -200 200
4421 Total 527,111 951,321 1,399,650
154
Code Enforcement
Personnel Count - 9
Total Budget - $1,508,274
Funding Source - General Fund
F
Y
2
0
2
5
/
2
6
Ode to Calder II, By CJ Rench
155
CODE ENFORCEMENT DIVISION 1104422
Organization Chart
* Other Division
Director of
Development Services
Deputy Director of
Development Services
Executive
Assistant
Management
Analyst I/II Code
Compliance
Officer I/II (6)
Management
Aide I/II
Principal
Planner Chief Building
Official
Code
Compliance &
Support
Services
Supervisor
Senior Building
Inspector Homeless
Support
Services
Manager
Building
Inspector II (3)
Administrative
Assistant I/II
Senior Planner
Associate
Planner I/II (2)
Assistant
Building
Official
Permit
Technician I/II
(3)
Senior Permit
Technician
Office
Assistant II
Assistant
Planner
Planning
Technician
Administrative
Assistant I/II
GIS Analyst
Dev. Services
Coordinator
Management
Analyst I/II
Associate
Engineer156
CODE ENFORCEMENT DIVISION 1104422
Narrative
The Code Compliance Division ensures that all the City's neighborhoods are consistent with
City ordinances and regulations by conducting both proactive and reactive inspections of
residential and commercial areas. Our goal is to work cooperatively with property owners,
businesses, and residents to meet these community standards and create a quality living
environment for our residents. Blight and nuisances can devalue, detract, and degrade the
quality of any neighborhood. Recognizing the importance of protecting Palm Desert's wonderful
quality of life, the City Council has adopted ordinances that regulate the use and maintenance
of private property. The Division is also responsible for enforcement of business licensing, short-
term rental enforcement, and oversees the City’s contracted Animal Control Services.
157
CODE ENFORCEMENT DIVISION 1104422
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4422 Code Enforcement
4100100 Salaries - Full Time 560,504 543,578 851,785
4100200 Salaries - Overtime 6,195 5,000 5,000
4101500 Retirement Contribution - - -
4101600 Medicare Contrb - Employer - - -
4111500 Retiree Health 72,495 70,501 103,805
4111600 Employer 457 Contribution 8,328 7,854 12,332
4111700 Ins Prem - Long Term Disab.6,694 8,724 15,740
4111800 Ins Prem - Health 4,250 3,600 7,200
4112000 Ins Prem - Dental/Vision 1,876 2,678 4,205
4112100 Ins Prem - Life 130,218 128,837 229,284
4112200 Workers' Compensation 10,869 9,978 14,751
4112400 Ins Prem - Life 920 914 1,438
4112500 Workers' Compensation - 2,430 6,130
4305500 Prof - Lot Cleaning Svc 8,234 15,000 15,000
4309000 Prof - Other 62,639 98,900 106,000
4311500 Mileage Reimbursement - 1,500 1,500
4312000 Conf - Seminars - Workshops 7,636 15,000 15,000
4312500 Local Meetings - 1,500 1,000
4211000 Office Supplies 735 2,500 2,000
4214000 Uniforms 1,799 2,000 3,500
4218000 Small Tools/Equipment 1,060 2,000 1,000
4361000 Printing/Duplicating 20,361 7,000 7,000
4363000 Dues 800 2,000 2,000
4364000 Filing Fees 140 1,500 1,500
4365000 Telephones 6,399 6,000 7,250
4366000 Postage & Freight 3,491 5,000 3,000
4391500 Employee Safety - 2,500 1,750
4422 Total 915,643 946,494 1,419,170
158
Engineering & Land Develop.
Personnel Count - 1
Total Budget - $1,280,593
Funding Source - General Fund
F
Y
2
0
2
5
/
2
6
In My Element, By Lovemore Bonjisi
159
Director of Development
Services
Deputy Director of
Development Services
Executive
Assistant
Management
Analyst I/II Code
Compliance
Officer I/II (6)
Management
Aide I/II
Principal
Planner
Senior Building
Inspector
Homeless and
Support
Services
Manager
Building
Inspector II (3)
Administrative
Assistant I/II
Senior Planner
Associate
Planner I/II (2)
Assistant
Building Official
Permit
Technician I/II
(3)
ENGINEERING & LAND DEVELOPMENT DIVISION 1104423
Organization Chart
* Other Division
Senior Permit
Technician
Office Assistant
II
Assistant
Planner
Planning
Technician
GIS Analyst
Dev. Services
Coordinator
Management
Analyst I/II
Administrative
Assistant I/II
Associate
Engineer
Code
Compliance &
Support
Services
Supervisor
Chief Building
Official
160
ENGINEERING & LAND DEVELOPMENT DIVISION 1104423
Narrative
The Engineering Services Department is responsible for servicing all Departments in the City,
from initial project evaluation to final plan review, and processing of land development plans.
These reviews involve compliance to City and state statutes as they relate to grading, utilities,
final maps, streets, parking lots, storm drain lines, and their facilities. This is accomplished with
a combination of outside consultants and on-staff personnel.
161
ENGINEERING & LAND DEVELOPMENT DIVISION 1104423
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4423 Engineering & Land Development
4100100 Salaries - Full Time -602,802 122,315
4101500 Retirement Contribution -86,484 -
4101600 Medicare Contrb - Employer -8,706 -
4111500 Retiree Health --14,556
4111600 Employer 457 Contribution --1,774
4111700 Ins Prem - Long Term Disab.-9,802 3,579
4111800 Ins Prem - Health -1,200 1,200
4112000 Ins Prem - Dental/Vision -2,968 590
4112100 Ins Prem - Life -75,506 918
4112200 Workers' Compensation -5,892 904
4112400 Ins Prem - Life -1,011 202
4112500 Workers' Compensation -6,663 1,155
4543010 Prof - Ach/Eng/Design --275,000
4301150 Prof - Engineering Svcs --850,000
4311500 Mileage Reimbursement -500 500
4312000 Conf - Seminars - Workshops -9,000 5,000
4312500 Local Meetings -900 300
4211000 Office Supplies -1,500 500
4363000 Dues -3,000 1,000
4365000 Telephones -2,000 600
4404000 Cap - Office Equipment -5,000 500
4423 Total -822,934 1,280,593
162
Homelessness Service
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $3,000
Funding Source - General Fund
Reaching Glory & Pathways Through Life, By Jim Richardson
163
HOMELESSNESS SERVICES DIVISION 1104212
Narrative
The Homeless Services Department is responsible for the development and management of the
City’s System of Care to respond to the needs of those experiencing homelessness in Palm
Desert. This includes contract and city-based outreach, engagement, basic needs and
supportive services that assist the unhoused population in linking to shelter, housing and health
focused programs that end their episode of homelessness as quickly as possible. Services and
Providers can include contracted shelter beds and street outreach, as well as the City’s Social
Services Coordinator. The coordinator position oversees street outreach, collaboration with the
County and other providers, overall city response to those in need, and contracted homeless
programs. Funding for these services comes from a variety of sources including Public Local
Housing Allocation (PLHA), Opioid Settlement Funds, and General Funds as needed.
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4212 Homelessness Services
4309200 Prof - Contracting 41,875 - -
4363000 Dues 3,000 3,000 3,000
4392100 Homeless Outreach Team 108,372 100,000 -
4212 Total 153,247 103,000 3,000
164
ECONOMIC
DEVELOPMENT
165
Completed the Surplus Land Act (SLA) process
for Desert Willow Lots C, D, and E.
Transitioned operations at the Palm Desert
iHUB and expanded strategic partnerships.
Expanded Business Incentive programs to
include the Autism Certificate Reimbursement
Program (ACRP) and the Business Emergency
Assistance Program (BEAP).
Completed the acquisition of Desert Willow Lot
A from SARDA to the City.
1. Redevelopment of Mall Site.
2. Property Disposition
3. Business Attraction
4. San Pablo Roundabout
Sculpture
5. SB 1383 Enforcement
6. Update Art in Public Places
Municpal Code
7. Tourism Marketing Campaign
8. City Hall Communications
9. Event Promotion.
10. Cross-Train Department
Staff
Department
Accomplishments
Department
Goals &
Objectives
166
ECONOMIC DEVELOPMENT DEPARTMENT
Performance Measures
*Performance measures are for Divisions under the Economic Department
Performance Measures Dept
Goal Division FY 2023-24
Actuals
FY 2024-25
Actual
FY 2025-26
Target
FY 2026-27
Target
167
Economic Development
Personnel Count - 10
Total Budget - $2,231,767
Funding Source - General Fund
F
Y
2
0
2
5
/
2
6
Water Totem, By Anne Faith Nicholls
168
Public Affairs
Manager
Director of Economic
Development
Community
Relations Supervisor
Management Aide I/II
Special Events
Coordinator
Communications and
Marketing
Coordinator
Admin Assistant
I/II
Deputy Director of
Economic
Development
ECONOMIC DEVELOPMENT DEPARTMENT 1104430
Organization Chart
* Other Division
Visitor Services
Specialist
Visitor Services
Assistant (2)
Management Analyst
I/II (Environmental)
Management Analyst
I/II (Art)
Admin Asisstant I/II
Special Programs
Management Analyst
I/II (2)
169
ECONOMIC DEVELOPMENT DEPARTMENT 1104430
Narrative
The Economic Development Department promotes the City’s long-range goal of establishing a
diversified, sustainable, and expanded economic base. The Department works hand in hand
with both new and existing businesses providing support services such as commercial space
availability, zoning and entitlement information, recruits developers for the redevelopment of key
areas, and provides a broad range of economic development incentives to promote, retain, and
expand, and recruit businesses in the City. With a progressive and proactive business friendly
approach, the City aims to protect its businesses nucleus, while attracting new retail,
entertainment, hospitality, technology and clean industries. The Economic Development team
acts as the City liaison for various businesses, retail, trade groups, and regional economic
development organizations, and provides annual reports on various economic sectors in the
City. The Department is focused on disposition of City and SARDA properties for compliance
with the Surplus Land Act and works on City Council specific annual goals and special projects.
The Department is also focused on the management of day-to-day responsibilities for waste and
recycling compliance, public art, special events and community promotions, city facility leases,
the Palm Desert iHUB, and city-wide communications.
170
ECONOMIC DEVELOPMENT DEPARTMENT 1104430
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4430 Economic Development
4100100 Salaries - Full Time 1,009,641 922,983 1,257,024
4100200 Salaries - Overtime 432 500 -
4111500 Retirement Contribution 128,530 119,919 152,953
4111600 Medicare Contrb - Employer 15,522 13,364 18,180
4111700 Retiree Health 12,215 11,267 19,958
4111800 Employer 457 Contribution 9,200 7,200 10,800
4112000 Ins Prem - Long Term Disab.3,493 4,557 6,199
4112100 Ins Prem - Health 196,022 180,892 220,098
4112200 Ins Prem - Dental/Vision 14,918 13,386 16,116
4112400 Ins Prem - Life 1,988 1,557 2,113
4112500 Workers' Compensation 18,085 8,809 11,826
4300300 Prof -Temporary Part-Time - - 7,000
4309000 Prof - Other 618,407 300,000 285,000
4309102 Prof-Economic Development 60,698 75,000 75,000
4322100 Advertising Media Buys -7,000 8,000
4311500 Mileage Reimbursement 1,069 3,000 2,000
4312000 Conf - Seminars - Workshops 21,815 26,000 35,000
4312100 Committee Conferences 3,000 5,000 5,000
4312500 Local Meetings 2,138 3,500 4,000
4663920 Community Engagement - - 28,000
4211000 Office Supplies 1,901 5,000 3,000
4219000 Supplies - Other - - 2,000
4361000 Printing/Duplicating -2,500 2,500
4362000 Subscriptions/Publication 194 500 500
4363000 Dues 59,266 60,000 50,000
4365000 Telephones 4,724 3,000 8,000
4366000 Postage & Freight 977 2,000 1,500
4430 Total 2,184,237 1,776,934 2,231,767
171
Marketing
Personnel Count - 4 FT/2 PT
Total Budget - $1,897,750
Funding Source - General Fund
F
Y
2
0
2
5
/
2
6
Growing Wings, By Hilde DeBruyne
172
MARKETING DIVISION 1104417
Organization Chart
* Other Division
Public Affairs
Manager
Director of Economic
Development
Community
Relations Supervisor
Management Aide I/II
Special Events
Coordinator
Communications and
Marketing
Coordinator
Admin Assistant
I/II
Deputy Director of
Economic
Development
Visitor Services
Specialist
Visitor Services
Assistant (2)
Management Analyst
I/II (Environmental)
Management Analyst
I/II (Art)
Admin Asisstant I/II
Special Programs
Management Analyst
I/II (2)
173
MARKETING DIVISION 1104417
Narrative
The Public Affairs Division encompasses the City’s marketing and communication efforts,
including Tourism Marketing, Visitor Services, Community Engagement, and Media Relations.
The Public Affairs team is responsible for managing the City’s external websites, social media,
and other digital communication channels. They also manage content for all citywide print and
digital publications, including e-newsletters and the BrightSide. The City’s tourism ad campaign
is also handled by this division, marketing the City both in-valley and in the Southern California
drive market. Day-to-day operations include producing marketing, educational and informational
pieces for departments and City services.
174
MARKETING DIVISION 1104417
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4417 Marketing
4100100 Salaries - Full Time 516,994 627,038 434,716
4100200 Salaries - Overtime 441 500 -
4100300 Salaries - Part Time - - 51,524
4111500 Retirement Contribution 68,282 81,512 52,965
4111600 Medicare Contrb - Employer 7,714 9,083 7,041
4111700 Retiree Health 12,565 17,445 11,490
4111800 Employer 457 Contribution 4,450 6,000 3,600
4112000 Ins Prem - Long Term Disab.1,942 3,097 2,146
4112100 Ins Prem - Health 77,376 112,410 61,161
4112200 Ins Prem - Dental/Vision 5,629 7,484 4,076
4112400 Ins Prem - Life 1,039 1,058 734
4112500 Workers' Compensation 1,950 5,984 4,593
4302600 Bright Side Newsletter 94,433 105,000 105,000
4309000 Prof - Other 377,563 375,000 364,545
4321700 Photography & Videography -5,000 5,000
4321900 Advertising Production 17,525 10,000 -
4322100 Advertising Media Buys 543,854 573,765 541,555
4322200 Advertising Special Event 37,354 40,000 46,500
4322201 Advertising Special CO-OP 93,358 150,000 150,000
4322300 Advertising Promotional 11,534 1,000 3,000
4322301 Collateral Design 4,930 10,000 5,000
4311500 Mileage Reimbursement 707 200 1,000
4312000 Conf - Seminars - Workshops 12,494 15,800 16,300
4312500 Local Meetings 3,599 10,500 500
4211000 Office Supplies 193 200 200
4306100 Special Events 31,027 - -
4309101 Community Calendar 14,171 20,000 15,000
4361000 Printing/Duplicating 13,278 13,500 5,000
4362000 Subscriptions/Publication 749 750 930
4363000 Dues 2,519 3,000 2,774
4365000 Telephones 760 1,000 1,400
4417 Total 1,958,433 2,206,326 1,897,750
175
Community Promotions
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $602,000
Funding Source - General Fund
Tower of Color and Light, By Charles Sherman
176
COMMUNITY PROMOTIONS DIVISION 1104416
Narrative
Community Promotions, a component of the Economic Development Department, maintains
budgets for City-produced events such as the Spring and Fall Concerts in the Park,
Independence Day Celebration, Veteran’s Day Ceremony, etc. It also maintains the budget for
the El Paseo Courtesy Carts.
Overview
Operating Budget
Account Number Description 2023-24
Actuals
2024-25
Adopted Budget
2025-26
Adopted Budget
4416 Community Promotions
4306101 City Produced Events 547,677 324,000 327,000
4368100 Courtesy Carts 199,187 233,720 275,000
4416 Total 746,864 557,720 602,000
177
Visitor Services
F
Y
2
0
2
5
/
2
6
Personnel Count - 0
Total Budget - $9,500
Funding Source - General Fund
Living Steel, By Diego Harris
178
VISITOR SERVICES DIVISION 1104419
Narrative
Visitor Services is a component of the City administered under the Public Affairs Division. Visitor
Services promotes Palm Desert’s hotels, restaurants, businesses, attractions, and activities.
Information is provided in person, over the phone, via email, social media, and through direct
messaging.
Overview
Operating Budget
4419 Visitor Services
4311500 Mileage Reimbursement -500 -
4312500 Local Meetings -250 -
4211000 Office Supplies -1,000 1,000
4219000 Supplies - Other -4,000 7,500
4361000 Printing/Duplicating -1,000 -
4362000 Subscriptions/Publication 510 700 -
4365000 Telephones -480 -
4366000 Postage & Freight 478 5,000 1,000
4801000 Cogs - Soft Merchandise - - -
4419 Total 988 12,930 9,500
179
CAPITAL
PROJECTS
180
Completed design and bidding for Fire Station
102.
Completed construction of the Desert Willow
Overflow Parking Lot.
Completed the El Paseo Curb Ramp
Modification project.
Completed the Section 29 Retention Basin
Expansion project.
Completed the One Quail Place Parking Lot and
Carport Rehabilitation project.
Completed the Civic Center Parking Lot
Rehabilitation project.
Completed the Civic Center Parking Lot
Rehabilitation project
Completed the City Hall ADA Parking Lot
Improvements project
Completed the multi-phase office space
improvements for FY 2023/24
Awarded contract for the installation of the
Vitalia Way & Gerald Ford Traffic Signal.
Awarded contract for Conceptual Design
Services for the new Library Facility.
Awarded contract for the design of the Eldorado
Drive Rehabilitation project.
Awarded contract for the design of the Mountain
View Retention Basin project.
1. Advancing Priority Capital
Projects
2. Certified Project
management staff training
3. Strategic use of contract
services
4. Public Engagement
Department
Goals &
Objectives
Department
Accomplishments
181
CAPITAL PROJECTS DEPARTMENT
Performance Measures
% Capital Projects encumbrances and expenditures reconciled with fiscal
year budget 1 CIP 100.00% 100.00% 95.00% 95.00%
% Capital Project inspections completed as scheduled 1 CIP 100.00% 100.00% 95.00% 95.00%
% Capital Projects milestones completed as scheduled 1 CIP 100.00% 100.00% 95.00% 95.00%
182
Capital Projects
Personnel Count - 9
Total Budget - $1,794,299
Funding Source - General Fund
F
Y
2
0
2
5
/
2
6
Chandelier, By Dale Chihuly
183
Director of Capital Projects
Public Works Inspector I/
II (2)
Capital Projects Manager
Senior PW Inspector
Senior Project Manager
(2)
Project Manager (2)
CAPITAL PROJECTS DEPARTMENT 1104134
Organization Chart
184
CAPITAL PROJECTS DEPARTMENT 1104134
Narrative
The Capital Projects Department is responsible for the delivery of some of the City’s most
complex, diverse and large-scale Capital Improvement Projects (CIP). Many aspects included
in the delivery of these CIPs include feasibility studies, site design, document preparation,
construction management and inspection of various capital projects. Projects can include
improvements to infrastructure such as roadways (rehabilitation, overlay, or slurry seal), traffic
control devices, bridges, flood control facilities, street lighting, development projects, Active
Transportation Plan (ATP) related improvements, recreation facilities and other such major city
public infrastructure improvements. Some CIPs may be less complex and may only take just a
few months or even just weeks to complete. However, some major capital improvements can
require multiple years to strategically plan, design, fund and eventually construct.
185
CAPITAL PROJECTS DEPARTMENT 1104134
Overview
Operating Budget
4100100 Salaries - Full Time 979,510 1,061,539 1,226,077
4100200 Salaries - Overtime 3,517 5,000 -
4111500 Retirement Contribution 126,986 137,917 149,218
4111600 Medicare Contrb - Employer 14,169 15,373 17,738
4111700 Retiree Health 18,328 23,754 28,415
4111800 Employer 457 Contribution 6,600 7,200 8,400
4112000 Ins Prem - Long Term Disab.3,459 5,242 6,048
4112100 Ins Prem - Health 172,810 218,747 249,151
4112200 Ins Prem-Dental/Vision 14,798 16,341 16,152
4112400 Ins Prem - Life 1,858 1,788 2,063
4112500 Workers' Compensation - 10,131 11,662
4309000 Prof - Other - 50,000 44,000
4311500 Mileage Reimbursement - - 125
4312000 Conf - Seminars - Workshops 645 15,100 15,500
4312500 Local Meetings 142 2,500 500
4211000 Office Supplies 2,146 5,500 3,500
4361000 Printing/Duplicating - 1,500 1,000
4362000 Subscriptions/Publication 417 1,000 250
4363000 Dues - 2,000 2,000
4365000 Telephones 5,161 3,000 7,500
4404000 Cap - Office Equipment - 10,000 5,000
4134 Total 1,350,545 1,593,632 1,794,299
186
SECTION 4:
SPECIAL REVENUE,
CAPITAL, ENTERPRISE,
AND INTERNAL FUNDS
187
SPECIAL REVENUE, CAPITAL, ENTERPRISE, AND INTERNAL SERVICE FUNDS
Special Revenue Funds are used to account for proceeds of specific revenue sources other than
expendable trusts that are legally restricted to expenditures for specific purposes.
Traffic Safety Fund – Traffic and court fines are collected in these funds. A transfer from this
Fund to the General Fund is made at the end of the fiscal year by council action to be applied
toward the eligible expenditures permitted by law.
Gas Tax Fund – Portions of the tax rate per gallon levied by the State of California on all gasoline
purchases are allocated to cities throughout the state. These funds are restricted to expenditures
for transit and street-related purposes only.
Measure A Fund – In 1988, Riverside County voters approved a half cent sales tax, known as
Measure A, to fund a variety of highway improvement, local street and road maintenance,
commuter assistance and specialized transit projects. This fund is used to collect this tax and
pursuant to the provision of Measure A (Ordinance No. 88-1 of the County of Riverside) it is
restricted for local street and road expenditures only.
Housing Mitigation Fee Fund – This fund is used to account for fees collected from construction
of commercial and office buildings for low & moderate income mitigation purposes. Funds are
used strictly for projects and programs that benefit the low and moderate income households.
Community Development Block Grant Fund (CDBG) Fund – This fund is used to account for
the receipts and expenditures of CDBG funds received from the U. S. Department of Housing and
Urban Development (HUD).
Permanent Local Housing Allocation Fund - This fund is used to account for the receipts and
expenditures of PLHA funds received from the State of California for housing-related projects and
programs that assist in addressing the unmet housing needs of the local community.
Opioid Settlement Funds - This fund is used to account for the receipts and expenditures related
to the Nationwide Class Action Opioid Settlement intended to be used to address the nation's
continuing opioid crisis.
Child Care Program Fund – This fund is use to collect funds from developers for the purpose of
providing child care programs.
Public Safety Police Grants Fund – This fund is used to account for state and federal grants
given to the City for public safety purposes. Its use is restricted for expenditures related to public
safety capital equipment and personnel.
Prop. A Fire Tax Fund– This fund is used to account for revenues derived from tax collected
within the city for upgrading fire protection and prevention. Its use is restricted for obtaining,
furnishing, operating and maintaining fire protection and prevention services (currently under
contract with Riverside County Fire Department) equipment or apparatus.
188
SPECIAL REVENUE, CAPITAL, ENTERPRISE, AND INTERNAL SERVICE FUNDS
New Construction Tax Fund – This fund is used to account for tax collected upon application to
the city for a building permit from every person/entity for the construction of any new building
or addition or trailer space in the city according to a fee schedule. Its use is restricted for the
acquisition and development of public facilities such as parks, playgrounds and public structures.
Drainage Facility Fund– This fund is used to account for off-site drainage fees based on an
established fee schedule collected prior to approval of the final map in the case of land being
subdivided or prior to the issuance of a building permit in the case of construction or improvement
of subdivided land.
Park & Recreation Facilities Fund – This fund is used to account for fees collected for residential
and sub-division developments collected either at the time grading permits are paid or prior to the
approval of the final map. Its use is restricted for expenditures related to park development,
maintenance and equipment.
Traffic Signals Fund – This fund is used to account for fees collected for residential, commercial
and industrial developments collected either at the time grading permits are paid or prior to the
approval of the final map. Its use is restricted for expenditures related to the acquisition and
maintenance of traffic signals.
Fire Facilities Fund – This fund is used to collect funds from developers for the purpose of
construction, restoration and purchase of equipment for fire stations within the City.
Recycling Fund – This fund is used to account for waste recycling fees collected by waste
management. Its use is restricted for expenditures for education and other expenditures related
to recycling.
Energy Independence Loan Program Fund– This fund is used to account for loans to residents
and commercial property owners for energy savings equipment.
Air Quality Management AB2766 Fund – This fund accounts for receipts from South Coast Air
Quality Management District, one-third of which is disbursed to the Coachella Valley Association
of Governments. The remaining two-thirds are spent for programs that promote the goal of
attaining Federal and State air quality standards.
Aquatic Center Fund – This fund is used to account for the fees collected and expenses incurred
in connection with operating the municipal aquatic center in the City of Palm Desert.
Cannabis Compliance Fund– This fund is used to account for compliance and administrative
expenditures for any activities related to the regulation of production, distribution and sales of
cannabis.
El Paseo Assessment District - This fund is used to collect assessments on all business
establishments located within the boundaries set for the El Paseo parking and business
improvement area based on a fee schedule established for the various types of businesses.
Collections are made in the same manner and at the same time as the city business license fees.
Proceeds from all charges are used for the promotion of business activities in the area.
189
SPECIAL REVENUE, CAPITAL, ENTERPRISE, AND INTERNAL SERVICE FUNDS
Library Fund – This fund is used to track expenditures related to the City’s public library.
Capital Project Reserve Fund – This fund is used to account for resources and expenditures for
capital improvement projects that are related to the acquisition and development of public
facilities, infrastructure and equipment.
Capital Project Drainage Facilities Fund – This fund is used to account for resources and
expenditures for planned capital improvement projects that are under the Master Drainage Plan.
Economic Development Capital Projects Fund – This fund is used to account for façade
enhancement projects for Palm Desert businesses utilizing funds from the sales of certain City-
owned properties.
Parks & Recreation Facilities Capital Projects Fund – This fund is used to account for
resources and expenditures for capital improvement projects that are related to park
development, maintenance and equipment.
Art in Public Places Fund – This fund accounts for fees collected from residential, commercial
and public facilities development except for street and drainage projects. Its use is restricted for
the acquisition, installation, improvement and maintenance of artwork to be displayed in the city,
the administration of the program and community public art education programs.
Golf Course Capital Projects Fund – This fund accounts for fees collected from our Golf Course
Timeshare project. Funds are used for golf course capital improvements, and equipment.
Buildings Maintenance Reserve Fund – This fund is used to account for resources and
expenditures for capital improvement projects that are related to the improvement and
maintenance of public facilities and structures.
SARDA Capital Projects & Properties Fund – is used to account for the cost of City owned
properties that will either be sold or for the construction of public facilities, and the proceeds of
bond funds for capital related properties.
Signalization Capital Projects Fund – This fund is used to account for resources and
expenditures for capital improvement projects that are related to traffic signal replacement,
maintenance, and equipment.
AD No. 94-3 Merano- The bonds were issued to provide funds for public improvements, and was
partially refunded through AD No. 01-01, Silver Spur.
AD No. 01-01 (Silver Spur Public Improvements)-The bonds were issued to provide funds for
public improvements and refunding of AD No. 94-2 Sunterrace and AD No. 94-3 Merano. The
bonds are not general obligations of the City, the debt is payable from the assessments collected
from the owners of properties located within the district.
AD No. 04-01, Highlands Underground - The bonds were issued to finance the construction of
utilities undergrounding and pay the cost of issuance.
190
SPECIAL REVENUE, CAPITAL, ENTERPRISE, AND INTERNAL SERVICE FUNDS
CFD No. 2005-1 (University Park)- The bonds were issued to finance the construction and
acquisition of public facilities that benefit the District. The bonds are not general obligations of the
City, the debt is payable from the assessments collected from the owners of properties located
within the district.
AD No. 2004-02 Section 29- The bonds were issued to defense and redeem the $19,830,000
principal amount and to levy reassessments within the Section 29 Assessment District to secure
the bonds.
CFD No. 2021-1/Series 2004 (University Park) - The bonds were issued to provide funds: (i) to
refund a portion of the District’s outstanding Special Tax Bonds; (ii) fund a reserve account for
the bonds; (iii) pay costs incurred with the issuance of the bonds.
Parkview Office Complex Fund– This fund is used to account for rent received from the City
owned office complex.
Desert Willow Golf Course Fund – This fund is used to account for the fees collected and
expenses incurred in connection with operating the municipal golf course in the City of Palm
Desert.
Palm Desert Recreational Facilities Corp (PDRFC) Fund – This fund is used to account for
Food and Beverage Operations at Desert Willow Golf Resort.
Equipment Replacement Fund – This fund is used as an internal service fund to accumulative
funds to replace city vehicles and equipment.
Compensation Benefits Fund – This fund is used to account for funding of compensated
absences.
191
FUND DESCRIPTION TYPE OF REVENUE DETAIL
210 TRAFFIC SAFETY Vehicle Code Fines Fines collected from Superior Court Fund, Riverside County, related to
vehicle violation, and interest income.
211 GAS TAX Gas Tax
213 MEASURE A Sales Tax/Meas A Sales Tax
In 1988, Riverside County voters approved a half-cent sales tax, known as
Measure A, to fund a variety of highway improvements, local street and road
maintenance, commuter assistance and specialized transit projects. This
fund is used to collect this tax, and pursuant to the provision
of Measure A (Ordinance No. 88-1 and Ordinance No. 02-001 of the
County of Riverside) it is restricted for local street and road expenditures
only.
214 HOUSING MITIGATION
FEES Developer Fees
Revenue from developer fees and interest income. This fee is based on:
$1/sq. ft. for Commercial; $0.33/sq. ft. for Industrial properties; $0.40/sq. ft.
for Professional properties; $1,000/room for Resort Hotel; $620/Room for
Non-Resort properties. Intended for Palm Desert employee housing.
220
COMMUNITY
DEVELOPMENT BLOCK
GRANT (CDBG)
CDBG Grant
CDBG Grant approved by HUD to fund City's various Charity organizations
and interest income. City is an Entitlement City so receives a direct
allocation.
228 CHILD CARE PROGRAM Developer Fees
Revenue from developer fees and interest income. A nexus study was
prepared and approved by the City Council in August 2005 to charge
developer a Child Care Facility fees through permits.
229 PUBLIC SAFETY POLICE
GRANTS
COPS Funding Ab3229 State
Grants
State COPS funding is allocated by the State Controller to Counties for
deposit by the County Auditor in a Supplemental Law Enforcement Services
Account (SLESA). City of Palm Desert receives $100,000 annually from the
Riverside County and interest income.
Fire Taxes/ Special Assessment Fire Protection and Prevention tax at $5 per month per each dwelling unit
and $2.50 for each vacant lot. ($60/yr residential)
Structure Fire Protection Tax Credit City receives a fire Protection tax credit against the invoice of the Riverside
County Fire Department annually.
EMS Fees Recovery for ambulance service's costs from residents' medical insurance
or Medicare insurance.
Ladder Truck Reimbursement and City of Indian Wells for Station 33 Truck
Transfer In Transfer in from General Fund.
231 NEW CONSTRUCTION
TAX FEES
Developer Fees and Interest
Income
Revenue from developer fees and interest income. Includes: Developer
Fees: this fee is based on: $0.05/sq. ft for Industrial Building; Residential
units $0.40/sq. ft.; all other development $0.40/sq. ft., Reimbursement from
other Governments such as CVLINK related project cost, and interest
income.
232 DRAINAGE FACILITY FEE Developer Fees and Interest
Income
Revenue from developer fees and interest income. Drainage Fees are
based on which drainage map zone the development resides within: Zone 1
fee is $4,000; Zone 2 is $1,000; Zone 3 is $1,000; Zone 4 is $1,000. The
map is available in the Public Works Department upon request.
233 PARK & RECREATION
FACILITY FEE
Developer Fees and Interest
Income
Revenue from developer fees and interest income. The fee is charged to
residential properties based on the following formula: Number of units x
2.292 (people per household) x 5 acres divided by 1,000 population x land
market value per acre.
234 FEES
Developer Fees and Interest
Income
Revenue from developer fees and interest income. This fee is charged
Commercial $500 per 1,000 sq. ft.; Industrial $500 per acre, and interest
income.
235 FIRE FACILITIES Developer Fees and Interest
Income
Revenue from developer fees and interest income. A Nexus study was
prepared and approved by City Council in June 2006. The fee is calculated
as follows: Commercial development rate is $0.22 per square foot,
industrial/office rate is $0.20 per square foot, and residential development
would be based on a $2,262 per acre depending on density of units built or
$709 per single residence.
236 RECYCLING FUND Recycling fee and Interest Income
Revenue from Recycling fee and interest income. Burrtec Waste
management charges a recycling fee on top of the waste disposal fees for
residential, commercial, and industrial properties. These fees are levied
through property tax
CITY OF PALM DESERT
OTHER FUNDS
PROP A FIRE TAX230
192
FUND DESCRIPTION TYPE OF REVENUE DETAIL
237 PROGRAM
Special Assessment Levied and
Interest Income
In 2007 Palm Desert spearheaded the effort to craft and ultimately assist in
the passage of Assembly Bill 811 (AB 811). The bill enables cities and
efficiency and renewable energy improvements and re-pay the cost of the
improvements through assessments on their property taxes. With the
passage of this AB 811 in July, 2008, Palm Desert’s Energy Independence
Program was born. Energy loan is based on 7% interest and 20-year
amortization. The loan payments are levied through property tax.
238 AIR QUALITY MGMT.
AB2766
Air Quality Mgmt-AB2766 and
Interest Income
Assembly Bill 2766 was adopted in 1990 to provide a revenue stream for
programs to reduce air pollution from motor vehicles and for related
planning, monitoring, enforcement, and technical studies.
AB 2766 revenue is distributed by the South Coast Air Quality Management
District on a quarterly basis to the 162 participating cities and counties in the
South Coast Air Basin based on the prorated share of their population. And
interest income.
242 AQUATIC CENTER Aquatic Center Fees Revenue from Aquatic Center Fees, programs, food and retail, and interest
income.
243 CANNABIS PROGRAM Cannabis Taxes
Revenue includes: Cannabis 10% sales tax, cannabis manufacturing tax is
2% of the taxable gross receipts, cannabis cultivation tax is $13 per sq.ft. of
the facility, and interest income. As of 2.16.23 may be reduced to 5% retail
and $10/sf.
252 LIBRARY Library Expenditures This fund is used to track expenditures related to the City’s public library.
271 EL PASEO MERCHANTS
ASSMT. DISTRICT
Special Assessment Levied and
Interest Income
collect assessments on all business establishments located within the
boundaries set for the El Paseo Parking and business improvement
area based on a fee schedule established for the various types of
businesses. Proceeds from all charges are used for the promotion of
business activities in the area.
The City of Palm Desert annually levies special assessments to provide and
272
273
275
276
277
278
279
280
281
282
283
285
286
287
289
299
Special Assessment Levied and
Transfer In
The City of Palm Desert annually levies special assessments to provide and
maintain improvements such as landscaping and lighting to all these zoning
districts. An annually budgets were based on the projected maintenance
costs, ultilities,admin costs, and operating costs, plus a CPI increase to
calculate the levies. These funds are used to account for expenditures and
receipts of property taxes and service fees levied to the property owners in
the various landscaping and lighting districts, which were formed to provide
landscaping and street lighting maintenance. Individual landscaping and
lighting funds are set up for Districts No 1 through 16. Also a transfer in
from General Fund to pay for City's cost.
193
FUND DESCRIPTION TYPE OF REVENUE DETAIL
301 AD 83-1 DEBT SRV.Levy Stopped 1999-2000 Matured 9/2/2001
303 AD 84-1R DEBT SRV.Levys stopped in FY 2004-2005 - Matured 9/28/2005
304 AD 87-1 DEBT SRV.Levy's Stopped 2008-2009 - Last Levied 2007-2008
306
307 AD 94-1A BIGHORN Levy's Stopped in 2004-2005- Matured March 2, 2006
308 Levy Stopped 2014-15- Last Levied 2013-14
309 AD 94-3 MERANO Levy Stopped 2019-20- Last Levied 2018-2019
310 Never Levied
311 Levy Stopped 2018-19-- Last Levied 2017-18 Matured 9/2/20218
312 2001-01
Assessment levy through property tax. Each year staff calculates the
administrative costs, staff cost, and consulting services. This amount will be
divided by the number of active parcels to derive the levy amount.
314 HIGHLANDS
UNDERGROUNDING
Assessment levy through property tax. Each year staff calculates the
administrative costs, staff cost, and consulting services. This amount will be
divided by the number of active parcels to derive the levy amount.
315 AD SECTION 29-2004-2
and 2021-1
Assessment levy through property tax. Each year staff calculates the
administrative costs, staff cost, and consulting services. This amount will be
divided by the number of active parcels to derive the levy amount.
351 Levy's Stopped 2017-2018- Last Levy was 2016-2017
353
UNIVERSITY CFD 2005-1
and 2021-1- 2021-1 Series
2024
Assessment levy through property tax. Each year staff calculates the
administrative costs, staff cost, and consulting services. This amount will be
divided by the number of active parcels to derive the levy amount. CFD
2005-1 was set up as a Teeter plan District, and all Special Tax Levy
Revenues will be collected regardless of delinquencies.
391 DS PD FINANCING
AUTHORITY-CITY Transfer In Transfer in from Fund 309, 312 to manage the Desert Services payments.
400 CAPITAL PROJECTS
RESERVE
Interest Income from Advance,
Interest Income, and Transfer In
investment and transfer in. This fund is used to account for resources
and expenditures for capital improvement projects that are related to the
acquisition and development of public facilities, infrastructure and
equipment.
420 CIP-DRAINAGE Interest Income
This fund is used to account for resources and expenditures for capital
improvement projects that are related to the acquisition and maintenance of
Drainage area around City.
425 ECONOMIC
DEVELOPMENT PROJECT Real Property and Transfer In Revenue generated from SARDA property sales to assist with ED.
430 CIP-PARKS & REC.Interest Income
This fund is used to account for resources and expenditures for capital
improvement projects that are related to the acquisition and maintenance of
Parks & Recreation.
436 ART IN PUBLIC PLACES Developer Fees and Interest
Income
Revenue from Developer fees and interest income. The fee is used to
acquire, develop, install and maintain artwork to be displayed in the City, the
Developers may choose to place and develop art within their project site
without paying a fee to the City. Yearly the City Council adopts a five-year
Capital Improvement Plan and administration plan detailing the current and
future projects necessary for use of the fee.
440 CIP-SIGNALIZATION Developer Fees
This fund is used to account for resources and expenditures for capital
improvement projects that are related to the acquisition and maintenance of
traffic signals.
Bond Proceeds
Bond Proceeds
194
FUND DESCRIPTION TYPE OF REVENUE DETAIL
441 GOLF COURSE CAPITAL
Project Amenity Fees, T.O.T, One-
Time Access Fee, Annual Access
Fee, and Impact Mitigation Fees.
This fund is used to offset the cost of capital improvements, equipment
purchases, perimeter maintenance, pay off assessments and other
nonrecurring costs that will arise as a result of Desert Willow Golf Course
Resort. Funding sources for the Golf Course Maintenance Fund are
collections from the IROC and Standard Vacation Ownership, Inc. time-
share project.
450 CIP-BUILDINGS Transfer from GF Transfer In from General Fund to pay for capital projects related to City
Buildings and interest income.
451 CIP PROPERTIES
RDA/CITY Remaining RDA Bond Proceeds This fund is used to Bond Proceeds and expenditures for capital projects.
464 AD 94-3 MERANO Interest income from bond proceeds
466 CP SILVER SPUR RANCH No income due to the remaining bond proceed is very minimum.
467 No income due to the remaining bond proceed is very minimum.
468 UNIVERSITY Interest income from bond proceeds.
469 No income due to the remaining bond proceed is very minimum.
510 Rent/Leases-Real Property Revenue from Park View offices' rental income and interest.
520 DESERT WILLOW GOLF
COURSE ENT
Amenity Fees, Course and Ground
Fees, Cart Rental Fees, Golf Shop
Revenue, Range Fees, Interest
Income, etc.
Revenue primarily through user charges, such as golf fees, cart rental, golf
shop operation, etc.…
The Desert Willow Golf Course Fund is used to account for the fees
collected and expenses incurred in connection with operating the municipal
golf course in the City of Palm Desert
521 PALM DESERT REC
FAC.CORP.Food & Beverage Revenues
The Palm Desert Recreational Facilities Corporation (Corporation) was
incorporated on February 25, 1997. The purpose of the Corporation is to
lease, operate and manage a restaurant and bar in the Desert Willow Golf
Course. Revenue from food and beverage sales.
530 EQUIPMENT
REPLACEMENT
Interest Income, Insurance
Proceeds, and Transfer In.
Revenue from interest income, insurance payments for restitution damages,
transfer in from General Fund and Fire Fund. This fund is used to account
for financial transactions related to replacement of City-owned vehicles and
equipment.
575 LIABILITY SELF
INSURANCE Interest Income Revenue from interest income. This fund is used to account for sick and
vacation times liability.
576 RETIREE HEALTH SINK
FUND Interest Income and Transfer In.is used to account for assets held to pay for the retiree service stipend.
577 ISF COMP PAYABLE /
CASH Interest Income and Transfer In.Revenue is from interest income and transfer in from General Fund. This
fund is used to account for funding of compensated absences
610 TRUST-DEPOSITS Deposit from Developers for
Projects
Developer project deposits. This fund is used to account for deposits placed
with the City by developers, individuals and groups to obtain future
depositors when the cost of services is determined.
620
TRUST-AD 81-1
TREASURERS 1911 BOND
ACT
This fund is used to account for the assets held on behalf of the assessment
district's property owners until they are remitted to the bondholders.
703 RDA SUCCESSOR
AGENCY RPTTF RPTTF funds as approved by DOF and distributed by County of Riverside
870 HOUSING Transfer In and Interest Income.
Revenue is from transfer in from Housing Authority fund to account for
expenditures related to operational costs. If HA has insufficient balance to
cover ops, then will require transfer in from GF.
871 PALM DESERT HOUSING
AUTHORITY Rental Income from Housing Rental incomes from 15 affordable housing complexes owned and operated
by the Housing Authority (pre-dissolution).
873 HOUSING ASSEST FUND Interest Income, Loan Payoffs, etc.
Supports assets of the former Redevelopment Agency to be used for
projects that benefit low and moderate income families pursuant to
dissolution law. These funds are technically finite and there is no direct
revenue source other than loan payoff's.
Bond Proceeds for AD Expenses
195
Special Revenue Funds
Detail Schedules
Traffic Safety 210
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 2,938 5,710 4,978 5,278
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 87 239 - 218
Transfers In - - - -
Other Revenues 7,385 1,729 3,000 1,800
Total Revenues 7,472 1,968 3,000 2,018
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out 4,700 2,700 2,700 2,700
Total Expenditures 4,700 2,700 2,700 2,700
Ending Fund Balance 5,710 4,978 5,278 4,596
Gas Tax 211
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 5,169,168 4,823,503 4,102,765 5,439,800
Revenues
Taxes 2,421,661 2,674,547 2,700,834 2,778,663
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 86,076 199,602 193,400 181,977
Transfers In - - - -
Other Revenues - 43,545 - -
Total Revenues 2,507,737 2,917,694 2,894,234 2,960,640
Expenditures
Personnel - - - -
Operating 2,853,402 3,638,431 349,703 1,335,164
Capital - - 1,207,496 1,410,000
Transfers Out - - - -
Total Expenditures 2,853,402 3,638,431 1,557,199 2,745,164
Ending Fund Balance 4,823,503 4,102,765 5,439,800 5,655,276
196
Special Revenue Funds
Detail Schedules
Measure A 213
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 21,818,450 21,598,386 23,386,003 12,893,060
Revenues
Taxes 3,562,513 3,469,376 3,328,000 3,129,000
Permits & Fees - - - -
Intergovernmental 97,960 - - -
Charges for Services - - - -
Use of Money & Property 738,083 1,226,499 875,600 939,512
Transfers In - - - -
Other Revenues - 121,088 - -
Total Revenues 4,398,556 4,816,963 4,203,600 4,068,512
Expenditures
Personnel - - - -
Operating 3,171,819 153,447 5,392,347 1,000,000
Capital 1,446,802 2,875,899 9,304,196 7,964,825
Transfers Out - - - -
Total Expenditures 4,618,621 3,029,345 14,696,543 8,964,825
Ending Fund Balance 21,598,386 23,386,003 12,893,060 7,996,747
Housing Mitigation Fee 214
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 3,547,149 3,155,945 3,110,124 2,868,207
Revenues
Taxes 55,521 31,800 49,118 -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 126,076 169,972 132,300 126,909
Transfers In - 30,000 - -
Other Revenues 30,000 - - -
Total Revenues 211,597 231,771 181,418 126,909
Expenditures
Personnel - - - -
Operating 602,802 277,592 423,335 959,135
Capital - - - -
Transfers Out - - - -
Total Expenditures 602,802 277,592 423,335 959,135
Ending Fund Balance 3,155,945 3,110,124 2,868,207 2,035,981
197
Special Revenue Funds
Detail Schedules
Community Development Block Grant (CDBG)220
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance (126,615) 39,162 39,162 138,600
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental 352,646 737,446 1,351,359 1,265,808
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 352,646 737,446 1,351,359 1,265,808
Expenditures
Personnel - - - -
Operating 186,869 574,921 728,686 592,041
Capital - 162,526 523,235 -
Transfers Out - -- -
Total Expenditures 186,869 737,446 1,251,921 592,041
Ending Fund Balance 39,162 39,162 138,600 812,367
Permanent Local Housing Allocation Grant (PLHA)225
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance - 5,135 (170,884) 123,999
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental 266,263 - 439,883 112,562
Charges for Services - - - -
Use of Money & Property 5,135 2,715 - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 271,398 2,715 439,883 112,562
Expenditures
Personnel - - - -
Operating - 78,734 45,000 170,000
Capital - -- -
Transfers Out 266,263 100,000 100,000 -
Total Expenditures 266,263 178,734 145,000 170,000
Ending Fund Balance 5,135 (170,884) 123,999 66,561
198
Special Revenue Funds
Detail Schedules
Opioid Settlement Funds 226
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance - 2,488 7,589 160,415
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 2,488 5,101 - 4,648
Transfers In - - - -
Other Revenues - 78,734 403,826 143,520
Total Revenues 2,488 83,834 403,826 148,168
Expenditures
Personnel - - - -
Operating - 78,734 251,000 275,000
Capital - -- -
Transfers Out - -- -
Total Expenditures - 78,734 251,000 275,000
Ending Fund Balance 2,488 7,589 160,415 33,583
Child Care Program 228
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 673,864 769,068 866,922 1,003,201
Revenues
Taxes 71,412 54,200 107,779 -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 23,792 43,654 28,500 34,006
Transfers In - - - -
Other Revenues - - - -
Total Revenues 95,204 97,854 136,279 34,006
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - -
Ending Fund Balance 769,068 866,922 1,003,201 1,037,207
199
Special Revenue Funds
Detail Schedules
Public Safety Police Grants 229
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 14,596 19,622 28,309 170,309
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental 382,311 - - -
Charges for Services - - - -
Use of Money & Property 5,026 6,090 12,000 5,548
Transfers In - - - -
Other Revenues - 89,084 165,000 194,000
Total Revenues 387,337 95,174 177,000 199,548
Expenditures
Personnel - - - -
Operating 382,311 86,487 35,000 339,750
Capital - - - -
Transfers Out - - - -
Total Expenditures 382,311 86,487 35,000 339,750
Ending Fund Balance 19,622 28,309 170,309 30,107
Professionals Who Care, by Patrick Jewett
200
Special Revenue Funds
Detail Schedules
Prop. A Fire Tax 230
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 12,682,313 15,738,632 22,353,729 5,824,039
Revenues
Taxes 11,307,829 13,556,640 13,876,540 15,593,929
Permits & Fees 3,100,323 4,158,057 2,900,000 3,300,000
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 222,045 869,368 500,000 250,000
Transfers In 4,600,000 4,600,000 5,000,000 10,150,000
Other Revenues 1,457,526 1,437,276 1,450,000 1,500,000
Total Revenues 20,687,723 24,621,340 23,726,540 30,793,929
Expenditures
Personnel - - - -
Operating 16,970,961 17,377,792 22,254,715 26,508,794
Capital 660,442 628,451 18,001,515 7,725,000
Transfers Out - - - -
Total Expenditures 17,631,403 18,006,244 40,256,230 34,233,794
Ending Fund Balance 15,738,632 22,353,729 5,824,039 2,384,174
New Beginnings, by Bill Ware
201
Special Revenue Funds
Detail Schedules
New Construction Tax 231
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 1,452,349 1,578,846 1,933,629 1,653,131
Revenues
Taxes 518,442 265,447 150,302 276,000
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 52,485 95,247 63,700 73,875
Transfers In - - - -
Other Revenues - - - -
Total Revenues 570,927 360,694 214,002 349,875
Expenditures
Personnel - - - -
Operating - - - -
Capital 444,430 5,911 494,500 1,000,000
Transfers Out - - - -
Total Expenditures 444,430 5,911 494,500 1,000,000
Ending Fund Balance 1,578,846 1,933,629 1,653,131 1,003,006
Drainage Facility 232
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 740,536 897,347 999,789 978,289
Revenues
Taxes 132,022 54,470 220,000 70,000
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 27,189 47,972 33,500 36,895
Transfers In - - - -
Other Revenues - - - -
Total Revenues 159,211 102,442 253,500 106,895
Expenditures
Personnel - - - -
Operating - - - -
Capital 2,400 - 275,000 675,000
Transfers Out - - - -
Total Expenditures 2,400 - 275,000 675,000
Ending Fund Balance 897,347 999,789 978,289 410,184
202
Special Revenue Funds
Detail Schedules
Park & Recreation Facilities 233
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 1,708,631 1,630,269 1,789,591 1,470,770
Revenues
Taxes 70,597 427,547 250,108 125,000
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 59,795 92,047 70,800 69,388
Transfers In - - - -
Other Revenues - - - -
Total Revenues 130,392 519,594 320,908 194,388
Expenditures
Personnel - - - -
Operating - - - -
Capital 208,754 360,272 639,729 1,650,000
Transfers Out - - - -
Total Expenditures 208,754 360,272 639,729 1,650,000
Ending Fund Balance 1,630,269 1,789,591 1,470,770 15,158
Signalization 234
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 438,750 525,535 606,217 185,442
Revenues
Taxes 70,931 50,640 20,000 7,000
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 15,854 30,042 19,300 23,472
Transfers In - - - -
Other Revenues - - - -
Total Revenues 86,785 80,682 39,300 30,472
Expenditures
Personnel - - - -
Operating - - - -
Capital - - 460,075 50,000
Transfers Out - - - -
Total Expenditures - - 460,075 50,000
Ending Fund Balance 525,535 606,217 185,442 165,914
203
Special Revenue Funds
Detail Schedules
Fire Facilities 235
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 1,368,085 1,580,700 1,186,303 250,188
Revenues
Taxes 297,648 166,938 116,100 89,000
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 49,189 86,847 59,700 67,039
Transfers In - - - -
Other Revenues - - - -
Total Revenues 346,837 253,785 175,800 156,039
Expenditures
Personnel - - - -
Operating - - - -
Capital 134,222 622,933 1,111,915 -
Transfers Out - 25,248 - -
Total Expenditures 134,222 648,181 1,111,915 -
Ending Fund Balance 1,580,700 1,186,303 250,188 406,227
The Dreamer, by David Phelps
204
Special Revenue Funds
Detail Schedules
Recycling Fund 236
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 2,927,948 3,154,193 3,469,341 3,449,230
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental 412,066 611,888 690,000 450,000
Charges for Services - - - -
Use of Money & Property 103,944 179,201 121,900 138,576
Transfers In - - - -
Other Revenues 27 - - -
Total Revenues 516,037 791,089 811,900 588,576
Expenditures
Personnel - - - -
Operating 289,792 475,940 832,011 741,500
Capital - - - -
Transfers Out - - - -
Total Expenditures 289,792 475,940 832,011 741,500
Ending Fund Balance 3,154,193 3,469,341 3,449,230 3,296,306
Recycle, by John Branstetter
205
Special Revenue Funds
Detail Schedules
Energy Independence Loan Program 237
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 456,518 390,136 326,215 310,570
Revenues
Taxes 71,522 (65,490) 115,000 115,000
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 28,741 90,020 61,500 67,795
Transfers In - - - -
Other Revenues - - - -
Total Revenues 100,263 24,530 176,500 182,795
Expenditures
Personnel - - - -
Operating 166,645 88,451 192,145 177,900
Capital - - - -
Transfers Out - - - -
Total Expenditures 166,645 88,451 192,145 177,900
Ending Fund Balance 390,136 326,215 310,570 315,465
Air Quality Management AB2766 238
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 14,837 32,291 31,732 8,082
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental 84,901 51,055 65,000 65,000
Charges for Services - - - -
Use of Money & Property 1,303 1,968 1,180 1,555
Transfers In - - - -
Other Revenues - - - -
Total Revenues 86,204 53,022 66,180 66,555
Expenditures
Personnel - - - -
Operating 64,689 52,501 74,000 74,500
Capital 4,061 1,080 15,830 -
Transfers Out - - - -
Total Expenditures 68,751 53,581 89,830 74,500
Ending Fund Balance 32,291 31,732 8,082 137
206
Special Revenue Funds
Detail Schedules
Aquatic Center 242
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 986,495 891,177 1,814,337 1,144,083
Revenues
Taxes - - - -
Permits & Fees 410,344 506,911 451,256 539,188
Intergovernmental - - - -
Charges for Services 240,030 295,227 333,731 299,473
Use of Money & Property 17,601 46,548 39,500 42,429
Transfers In 1,890,294 2,976,250 2,937,500 2,152,543
Other Revenues 74,301 168,544 129,380 149,367
Total Revenues 2,632,570 3,993,480 3,891,367 3,183,000
Expenditures
Personnel - - - -
Operating 2,221,231 2,743,848 3,181,989 3,183,000
Capital 506,656 326,471 1,379,632 300,000
Transfers Out - - - -
Total Expenditures 2,727,888 3,070,319 4,561,621 3,483,000
Ending Fund Balance 891,177 1,814,337 1,144,083 844,083
Cannabis Compliance 243
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 574,004 454,169 1,497,418 1,886,418
Revenues
Taxes 2,017,146 1,005,447 889,000 787,000
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - 37,802 - 34,784
Transfers In - -- -
Other Revenues - -- -
Total Revenues 2,017,146 1,043,249 889,000 821,784
Expenditures
Personnel - - - -
Operating 19 - - -
Capital - - - -
Transfers Out 2,136,962 - 500,000 1,500,000
Total Expenditures 2,136,981 - 500,000 1,500,000
Ending Fund Balance 454,169 1,497,418 1,886,418 1,208,202
207
Special Revenue Funds
Detail Schedules
Library Services 252
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance - - 639,235 196,793
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - 14,358 - 13,195
Transfers In - 1,321,527 2,185,290 2,523,443
Other Revenues - -- -
Total Revenues - 1,335,885 2,185,290 2,536,638
Expenditures
Personnel - 373,368 1,665,479 1,708,367
Operating - 207,790 943,270 751,102
Capital - 20,952 18,983 9,000
Transfers Out - 94,540 - -
Total Expenditures - 696,650 2,627,732 2,468,469
Ending Fund Balance - 639,235 196,793 264,962
Perpetual Motion, by Bruce Stillman
208
Special Revenue Funds
Detail Schedules
El Paseo Assessment District 271
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 71,484 62,215 102,644 77,644
Revenues
Taxes 271,431 297,039 300,000 275,000
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 1,460 4,808 - 4,383
Transfers In - - - -
Other Revenues - 724 - -
Total Revenues 272,891 302,571 300,000 279,383
Expenditures
Personnel - - - -
Operating 282,161 262,143 325,000 276,500
Capital - - - -
Transfers Out - - - -
Total Expenditures 282,161 262,143 325,000 276,500
Ending Fund Balance 62,215 102,644 77,644 80,526
209
Capital Project Fund
Detail Schedules
Capital Project Reserve Fund 400
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 9,325,980 12,823,353 9,699,898 4,094,692
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 306,874 682,682 335,000 555,958
Transfers In 14,184,017 2,000,000 10,447,674 5,397,482
Other Revenues 50,000 312,321 - -
Total Revenues 14,540,891 2,995,003 10,782,674 5,953,440
Expenditures
Personnel - - - -
Operating 400,000 719,027 4,264,984 2,407,673
Capital 10,643,518 2,199,431 10,610,456 7,128,453
Transfers Out - 3,200,000 1,512,440 -
Total Expenditures 11,043,518 6,118,458 16,387,880 9,536,126
Ending Fund Balance 12,823,353 9,699,898 4,094,692 512,006
Capital Project Drainage Facilities 420
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 2,004,060 1,764,170 4,745,723 1,102,183
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 66,253 94,298 73,700 70,860
Transfers In - 3,200,000 - -
Other Revenues - -- -
Total Revenues 66,253 3,294,298 73,700 70,860
Expenditures
Personnel - - - -
Operating 155,350 171,136 293,535 -
Capital 150,793 141,609 3,423,705 200,000
Transfers Out - - - -
Total Expenditures 306,143 312,745 3,717,240 200,000
Ending Fund Balance 1,764,170 4,745,723 1,102,183 973,043
210
Capital Project Fund
Detail Schedules
Economic Development Capital Projects 425
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 1,788,039 1,472,591 1,000,621 397,272
Revenues
Taxes 361 - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 139,046 187,490 126,243 118,714
Transfers In - - - 325,000
Other Revenues 32,214 - 15,000 -
Total Revenues 171,621 187,490 141,243 443,714
Expenditures
Personnel - - - -
Operating 487,069 659,460 744,592 638,581
Capital - - - -
Transfers Out - - - -
Total Expenditures 487,069 659,460 744,592 638,581
Ending Fund Balance 1,472,591 1,000,621 397,272 202,405
Parks & Recreation Facilities Capital Projects 430
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 9,696 10,047 10,604 11,004
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 351 557 400 427
Transfers In - - - -
Other Revenues - - - -
Total Revenues 351 557 400 427
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 10,047 10,604 11,004 11,431
211
Capital Project Fund
Detail Schedules
Art in Public Places 436
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 1,244,942 1,302,640 1,510,249 1,201,319
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 48,669 77,436 53,000 59,811
Transfers In - - - -
Other Revenues 736,506 403,458 493,065 259,000
Total Revenues 785,175 480,894 546,065 318,811
Expenditures
Personnel - - - -
Operating 123,717 113,749 254,995 274,120
Capital 532,954 159,535 600,000 365,000
Transfers Out 70,806 - - -
Total Expenditures 727,477 273,284 854,995 639,120
Ending Fund Balance 1,302,640 1,510,249 1,201,319 881,010
Midstream, by J. Seward Johnson, Jr.
212
Capital Project Fund
Detail Schedules
Signalization Capital Projects 440
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 107,684 111,405 117,578 121,878
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 3,721 6,173 4,300 4,738
Transfers In - - - -
Other Revenues - - - -
Total Revenues 3,721 6,173 4,300 4,738
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 111,405 117,578 121,878 126,616
Community Heroes, by Trinity Rivard
213
Capital Project Fund
Detail Schedules
Golf Course Capital Projects 441
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 10,723,986 12,838,988 7,082,941 3,785,003
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 3,004,838 3,370,477 3,009,265 3,019,516
Transfers In - - - -
Other Revenues - 900,122 - -
Total Revenues 3,004,838 4,270,599 3,009,265 3,019,516
Expenditures
Personnel - - - -
Operating 202,608 180,256 260,000 260,000
Capital 687,227 9,846,390 6,047,203 1,100,000
Transfers Out - - - -
Total Expenditures 889,835 10,026,646 6,307,203 1,360,000
Ending Fund Balance 12,838,988 7,082,941 3,785,003 5,444,519
Building Maintenance Reserve 450
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 2,550,266 1,911,254 (274,621) 1,742,348
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 89,036 70,345 102,150 42,673
Transfers In 1,168,341 - 5,653,640 -
Other Revenues - - - -
Total Revenues 1,257,377 70,345 5,755,790 42,673
Expenditures
Personnel - - - -
Operating 296,969 394,222 350,000 75,000
Capital 1,599,420 1,861,998 3,388,821 1,625,000
Transfers Out - - - -
Total Expenditures 1,896,389 2,256,219 3,738,821 1,700,000
Ending Fund Balance 1,911,254 (274,621) 1,742,348 85,021
214
Capital Project Fund
Detail Schedules
Capital Bond Projects 451
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 65,566,962 68,585,461 64,885,473 55,111,840
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 2,203,739 3,456,401 250,000 2,550,000
Transfers In 1,800,000 - - -
Other Revenues - - - -
Total Revenues 4,003,739 3,456,401 250,000 2,550,000
Expenditures
Personnel - - - -
Operating 7,934 1,540 500,000 -
Capital 977,306 5,354,849 9,523,633 24,300,000
Transfers Out - 1,800,000 - -
Total Expenditures 985,240 7,156,389 10,023,633 24,300,000
Ending Fund Balance 68,585,461 64,885,473 55,111,840 33,361,840
Library Capital Projects 452
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 664,555 687,519 3,752,866 132,065
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 22,964 85,448 180,000 77,788
Transfers In - - - 6,000,000
Other Revenues - 4,005,479 - -
Total Revenues 22,964 4,090,927 180,000 6,077,788
Expenditures
Personnel - - - -
Operating - - - -
Capital - 1,025,579 3,800,801 6,000,000
Transfers Out - - - -
Total Expenditures - 1,025,579 3,800,801 6,000,000
Ending Fund Balance 687,519 3,752,866 132,065 209,853
215
Capital Project Fund
Detail Schedules
University Park Capital Projects 2021-1 461
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 2 2 2 2
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues - - - -
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 2 2 2 2
AD94-3 Merano 464
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 188,794 188,794 197,523 197,523
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - 8,729 - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues - 8,729 - -
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 188,794 197,523 197,523 197,523
216
Capital Project Fund
Detail Schedules
Silver Spur Ranch 466
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 618 618 618 618
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - (0) - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues - (0) - -
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 618 618 618 618
Highlands Assessment District 467
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 21 21 21 21
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - (0) - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues - (0) - -
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 21 21 21 21
217
Capital Project Fund
Detail Schedules
University Park CFD 468
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance (0)$ (0)(0)(0)
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues - - - -
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance (0)(0)(0)(0)
Section 29 Assessment 2004-2 469
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 670 670 670 670
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - (0) - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues - (0) - -
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 670 670 670 670
218
Capital Project Fund
Detail Schedules University Park 2024 470
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance - - - 10,000,000
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - 10,000,000 -
Total Revenues - - 10,000,000 -
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance - - 10,000,000 10,000,000
219
Enterprise Funds
Detail Schedules
Parkview Office Complex 510
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 12,926,076 13,321,578 13,479,332 6,113,885
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 1,804,824 1,799,574 1,298,000 1,548,612
Transfers In - - - -
Other Revenues - 14,600 - -
Total Revenues 1,804,824 1,814,174 1,298,000 1,548,612
Expenditures
Personnel - - - -
Operating 1,086,019 1,046,580 1,565,420 1,142,500
Capital 323,303 315,735 6,698,027 -
Transfers Out - 294,105 400,000 400,000
Total Expenditures 1,409,322 1,656,420 8,663,447 1,542,500
Ending Fund Balance 13,321,578 13,479,332 6,113,885 6,119,997
Desert Willow Golf Course 520
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 64,897,299 66,459,323 67,351,092 67,267,855
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services 12,278,252 11,428,287 11,884,448 12,213,139
Use of Money & Property 213,517 439,783 231,060 331,283
Transfers In - - - -
Other Revenues 143,384 692,003 479,962 518,770
Total Revenues 12,635,153 12,560,072 12,595,470 13,063,192
Expenditures
Personnel - - - -
Operating 9,730,897 9,930,266 10,573,476 11,318,971
Capital 1,342,232 1,738,038 2,105,231 2,117,345
Transfers Out - - - -
Total Expenditures 11,073,129 11,668,303 12,678,707 13,436,316
Ending Fund Balance 66,459,323 67,351,092 67,267,855 66,894,731
*Fund Balance includes assets
220
Enterprise Funds
Detail Schedules
Palm Desert Recreational Facilities Corp (PDRFC)521
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance (960,750) (1,024,839) (1,149,005) (1,402,986)
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues 4,875,792 4,570,976 4,780,039 4,878,909
Total Revenues 4,875,792 4,570,976 4,780,039 4,878,909
Expenditures
Personnel - - - -
Operating 4,939,880 4,695,142 5,034,020 5,089,025
Capital - - - -
Transfers Out - - - -
Total Expenditures 4,939,880 4,695,142 5,034,020 5,089,025
Ending Fund Balance (1,024,839) (1,149,005) (1,402,986) (1,613,102)
*The FY 2023-24 actuals for PDRFC do not reflect a transfer-in from Desert Willow. This transfer is made at fiscal year-
end for presentation purposes in the annual financial reports to bring the net position for PDRFC to zero.
221
Internal Service Funds
Detail Schedules
Equipment Replacement Fund 530
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 7,925,396 7,919,336 7,272,059 2,445,880
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 295,472 347,486 242,000 267,503
Transfers In 860,000 119,788 - -
Other Revenues - - - -
Total Revenues 1,155,472 467,274 242,000 267,503
Expenditures
Personnel - - - -
Operating 984,038 895,329 970,000 960,000
Capital 169,290 219,223 4,098,179 1,207,787
Transfers Out - - - -
Total Expenditures 1,153,328 1,114,552 5,068,179 2,167,787
Ending Fund Balance 7,927,539 7,272,059 2,445,880 545,596
Compensation Benefits 577
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance (25,339) (272,399) (155,217) 208,083
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 76,735 108,176 98,300 98,611
Transfers In 101,289 272,399 515,000 -
Other Revenues - 19,707 - -
Total Revenues 178,024 400,282 613,300 98,611
Expenditures
Personnel - - - -
Operating 425,084 283,100 250,000 250,000
Capital - - - -
Transfers Out - - - -
Total Expenditures 425,084 283,100 250,000 250,000
Ending Fund Balance (272,399) (155,217) 208,083 56,694
222
SECTION 5:
SPECIAL ASSESSMENT
FUNDS
223
SPECIAL ASSESSMENT FUNDS
Special Assessment Funds are used to account for proceeds of assessments collected from
property owners within the respective assessment districts established that are legally restricted to
expenditures for the specific purposes of the district formation.
Various Landscaping and Lighting District Funds - These funds are used to account for
expenditures and receipts of property taxes and service fees levied to the property owners in the
various landscaping and lighting districts which were formed to provide landscaping and street
lighting maintenance. Individual landscaping and lighting funds are set up for each district. Starting
in 2003-2004 the service levels for each of the districts were reduced down based on the funding
level agreed to by the property owners. Each level of service is described in the expenditure sheets.
Zone 2 - Canyon Cove - These parcels receive benefit from the improvements and the
maintenance of street lighting encompassing all streets within the Zone and the landscaped area
north of Haystack Road.
Zone 3 - Vineyards - These parcels receive benefit from the improvements and maintenance of
street lighting within the Zone and maintenance of the landscaped area along the West side of
Portola Avenue.
Zone 4 - Parkview Estates - These parcels receive benefit from the improvements and
maintenance of street lighting.
Zone 5 - Cook & Country Club Area - These parcels receive benefit from the Tract Street lighting,
Parkway landscaping and entrance landscaping improvements. This includes Desert Mirage,
Sandcastles, Primrose.
Zone 6 - Hovley Lane West - These parcels lie generally East of Monterey Avenue and West of
Portola Avenue and include parcels and tracts along Hovley Lane West. These parcels receive
benefit from the improvements and maintenance of street lighting, parkway landscaping and some
parcels with dry wells. This includes Monterey Meadows, Hovley Glen, Hovley Estates, Sonata I,
Sonata II, Hovley Collection, La Paloma, La Paloma II, La Paloma III, Sandpiper Court, Sandpiper
West, Hovley Court West, Diamondback, Palm Court.
Zone 7 - Waring Court - These parcels receive benefit from the improvements and maintenance
of landscaped parkways along Fred Waring Drive adjacent to the tract.
Zone 8 - Palm Gate - These parcels receive benefit from the improvements and maintenance of
local street lighting and the landscaped parkways fronting the tract.
Zone 9 - The Grove - These parcels receive benefit from the improvements and maintenance of
street lighting, landscaping and palm tree trimming within the public right-of ways.
Zone 11 - Portola Place - These parcels receive benefits from the improvements and maintenance
of the landscaped parkways extending along Portola Avenue adjacent to the tract.
Zone 13 - Palm Desert Country Club - These parcels receive benefit from the improvements and
maintenance of entryway landscaping and street lighting. This would include landscaping along
Fred Waring Drive and along Hovley Lane East from Oasis to Washington.
224
SPECIAL ASSESSMENT FUNDS
Zone 14 - K & B at Palm Desert - All properties within the Zone benefit from street lighting,
landscaping of the retention basin, and dry well maintenance.
Zone 15 - Canyon Crest - These parcels benefit from Tract Street lighting and Parkway
landscaping improvements.
Zone 16 - College View Estates II - These parcels benefit from Tract Street lighting and Parkway
landscaping improvements. This would include Sundance West, College View Estates I, Petunia I,
Sundance East and The Boulders.
President’s Plaza I - Business Improvement District - Established beginning in 1998/99 after
proposition 218 to provide improvements and services within the boundaries of the district. The
services include regular maintenance, repair, removal or replacement of all or any part of the
improvements including removal of trimmings, rubbish, debris and other solid waste, the cleaning.
President’s Plaza III Business Improvement District - The district is located south of Highway
111 and north of El Paseo, east of Highway 74. The services include regular maintenance, repair,
removal or replacement of all or any part of the improvements including removal of trimmings,
rubbish, debris and other solid waste, the cleaning.
Benefit Assessment District No. 1 (Section 29) - These parcels benefit from drainage basin
improvements.
225
Landscape Lighting Districts
Detail Schedules
Parkview Estates - Zone 4 (4374)2724374
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance (1,589) 1,101 1,056 767
Revenues
Taxes 5,355 5,488 5,491 5,985
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In 439 439 - -
Other Revenues - - - -
Total Revenues 5,794 5,927 5,491 5,985
Expenditures
Personnel - - - -
Operating 3,104 5,972 5,780 6,050
Capital - - - -
Transfers Out - - - -
Total Expenditures 3,104 5,972 5,780 6,050
Ending Fund Balance 1,101 1,056 767 702
Desert Mirage - Zone 5 DM (4680)2734680
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 20,523 24,349 26,354 13,131
Revenues
Taxes 12,322 11,824 12,209 12,948
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 1,034 - - -
Transfers In 2,750 2,750 - -
Other Revenues - - - -
Total Revenues 16,106 14,574 12,209 12,948
Expenditures
Personnel - - - -
Operating 12,281 12,569 25,432 22,450
Capital - - - -
Transfers Out - - - -
Total Expenditures 12,281 12,569 25,432 22,450
Ending Fund Balance 24,349 26,354 13,131 3,629
226
Landscape Lighting Districts
Detail Schedules
Sandcastles - Zone 5 SC (4681)2734681
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 20,523 20,985 20,783 19,722
Revenues
Taxes 2,126 2,233 2,255 2,404
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 2,126 2,233 2,255 2,404
Expenditures
Personnel - - - -
Operating 1,664 2,436 3,316 3,050
Capital - - - -
Transfers Out - - - -
Total Expenditures 1,664 2,436 3,316 3,050
Ending Fund Balance 20,985 20,783 19,722 19,076
Primrose II - Zone 5 PR (4682)2734682
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 20,523 22,206 23,850 20,431
Revenues
Taxes 7,632 7,973 7,733 8,222
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 7,632 7,973 7,733 8,222
Expenditures
Personnel - - - -
Operating 5,950 6,329 11,152 10,290
Capital - - - -
Transfers Out - - - -
Total Expenditures 5,950 6,329 11,152 10,290
Ending Fund Balance 22,206 23,850 20,431 18,363
227
Landscape Lighting Districts
Detail Schedules
Monterey Meadows - Zone 6 MM (4680)2754680
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 13,504 18,721 18,156 14,605
Revenues
Taxes 5,003 4,894 5,105 5,409
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 3,016 - - -
Transfers In 9,651 - - -
Other Revenues - - - -
Total Revenues 17,670 4,894 5,105 5,409
Expenditures
Personnel - - - -
Operating 12,452 5,459 8,656 8,500
Capital - - - -
Transfers Out - - - -
Total Expenditures 12,452 5,459 8,656 8,500
Ending Fund Balance 18,721 18,156 14,605 11,514
Hovley Glen - Zone 6 HG (4681)2754681
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 13,504 11,101 8,688 836
Revenues
Taxes 6,455 6,230 6,549 7,138
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 6,455 6,230 6,549 7,138
Expenditures
Personnel - - - -
Operating 8,858 8,643 14,401 17,895
Capital - - - -
Transfers Out - - - -
Total Expenditures 8,858 8,643 14,401 17,895
Ending Fund Balance 11,101 8,688 836 (9,921)
228
Landscape Lighting Districts
Detail Schedules
Hovley Estates - Zone 6 HE (4682)2754682
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 13,504 15,325 17,362 15,836
Revenues
Taxes 6,995 7,219 7,088 7,522
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 6,995 7,219 7,088 7,522
Expenditures
Personnel - - - -
Operating 5,174 5,182 8,614 13,850
Capital - - - -
Transfers Out - - - -
Total Expenditures 5,174 5,182 8,614 13,850
Ending Fund Balance 15,325 17,362 15,836 9,508
Sonata I - Zone 6 S1 (4683)2754683
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 13,504 12,931 10,804 5,541
Revenues
Taxes 7,514 7,743 7,607 8,293
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 7,514 7,743 7,607 8,293
Expenditures
Personnel - - - -
Operating 8,087 9,869 12,870 13,110
Capital - - - -
Transfers Out - - - -
Total Expenditures 8,087 9,869 12,870 13,110
Ending Fund Balance 12,931 10,804 5,541 724
229
Landscape Lighting Districts
Detail Schedules
Sonata II - Zone 6 S2 (4684)2754684
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 13,503 17,368 20,240 13,581
Revenues
Taxes 14,387 16,031 14,664 18,440
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 14,387 16,031 14,664 18,440
Expenditures
Personnel - - - -
Operating 10,522 13,159 21,323 19,460
Capital - - - -
Transfers Out - - - -
Total Expenditures 10,522 13,159 21,323 19,460
Ending Fund Balance 17,368 20,240 13,581 12,561
Hovley Collection - Zone 6 HC (4685)2754685
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 13,503 13,507 13,521 4,341
Revenues
Taxes 6,867 7,264 7,061 7,696
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 6,867 7,264 7,061 7,696
Expenditures
Personnel - - - -
Operating 6,864 7,250 16,241 16,200
Capital - - - -
Transfers Out - - - -
Total Expenditures 6,864 7,250 16,241 16,200
Ending Fund Balance 13,507 13,521 4,341 (4,163)
230
Landscape Lighting Districts
Detail Schedules
La Paloma I - Zone 6 L1 (4686)2754686
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 13,503 12,415 13,192 10,448
Revenues
Taxes 5,027 5,187 5,120 5,432
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 5,027 5,187 5,120 5,432
Expenditures
Personnel - - - -
Operating 6,115 4,410 7,864 7,300
Capital - - - -
Transfers Out - - - -
Total Expenditures 6,115 4,410 7,864 7,300
Ending Fund Balance 12,415 13,192 10,448 8,580
La Paloma II - Zone 6 L2 (4687)2754687
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 13,503 14,108 14,559 11,831
Revenues
Taxes 4,643 4,495 4,736 4,872
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 4,643 4,495 4,736 4,872
Expenditures
Personnel - - - -
Operating 4,038 4,045 7,464 7,100
Capital - - - -
Transfers Out - - - -
Total Expenditures 4,038 4,045 7,464 7,100
Ending Fund Balance 14,108 14,559 11,831 9,603
231
Landscape Lighting Districts
Detail Schedules
La Paloma III - Zone 6 L3 (4693)2754693
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 13,503 13,041 12,710 9,332
Revenues
Taxes 4,482 4,323 4,575 4,705
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 4,482 4,323 4,575 4,705
Expenditures
Personnel - - - -
Operating 4,944 4,654 7,953 7,750
Capital - - - -
Transfers Out - - - -
Total Expenditures 4,944 4,654 7,953 7,750
Ending Fund Balance 13,041 12,710 9,332 6,287
Sandpiper Court - Zone 6 SP (4694)2754694
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 13,503 15,056 15,997 13,439
Revenues
Taxes 7,091 6,852 7,184 7,621
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 7,091 6,852 7,184 7,621
Expenditures
Personnel - - - -
Operating 5,538 5,911 9,742 8,700
Capital - - - -
Transfers Out - - - -
Total Expenditures 5,538 5,911 9,742 8,700
Ending Fund Balance 15,056 15,997 13,439 12,360
232
Landscape Lighting Districts
Detail Schedules
Sandpiper West - Zone 6 SW (4695)2754695
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 13,503 14,506 15,299 11,784
Revenues
Taxes 6,899 7,123 6,992 7,423
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 6,899 7,123 6,992 7,423
Expenditures
Personnel - - - -
Operating 5,896 6,330 10,507 9,400
Capital - - - -
Transfers Out - - - -
Total Expenditures 5,896 6,330 10,507 9,400
Ending Fund Balance 14,506 15,299 11,784 9,807
Hovley Court West - Zone 6 HW (4696)2754696
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 13,503 14,464 14,649 7,634
Revenues
Taxes 5,299 5,475 5,392 5,726
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 5,299 5,475 5,392 5,726
Expenditures
Personnel - - - -
Operating 4,338 5,291 12,407 10,550
Capital - - - -
Transfers Out - - - -
Total Expenditures 4,338 5,291 12,407 10,550
Ending Fund Balance 14,464 14,649 7,634 2,810
233
Landscape Lighting Districts
Detail Schedules
Diamondback - Zone 6 DB (4643)2754643
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 13,503 15,571 26,848 24,808
Revenues
Taxes 4,886 4,886 4,980 5,122
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - 9,651 - -
Other Revenues - - - -
Total Revenues 4,886 14,537 4,980 5,122
Expenditures
Personnel - - - -
Operating 2,818 3,260 7,020 7,350
Capital - - - -
Transfers Out - - - -
Total Expenditures 2,818 3,260 7,020 7,350
Ending Fund Balance 15,571 26,848 24,808 22,580
Palm Court - Zone 6 PC (4697)2754697
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 13,503 14,456 15,677 14,427
Revenues
Taxes 4,506 4,506 4,600 4,732
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 4,506 4,506 4,600 4,732
Expenditures
Personnel - - - -
Operating 3,553 3,285 5,850 6,350
Capital - - - -
Transfers Out - - - -
Total Expenditures 3,553 3,285 5,850 6,350
Ending Fund Balance 14,456 15,677 14,427 12,809
234
Landscape Lighting Districts
Detail Schedules
Canyon Cove - Zone 2 (4374)2764374
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 4,289 3,171 (25,469) 3,589
Revenues
Taxes 27,878 29,405 28,335 30,887
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In 113,307 88,307 173,807 141,000
Other Revenues - - - -
Total Revenues 141,185 117,712 202,142 171,887
Expenditures
Personnel - - - -
Operating 142,303 146,351 173,084 175,000
Capital - - - -
Transfers Out - - - -
Total Expenditures 142,303 146,351 173,084 175,000
Ending Fund Balance 3,171 (25,469) 3,589 476
Vineyards - Zone 3 (4374)2784374
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 33,729 34,929 38,645 35,702
Revenues
Taxes 10,894 11,377 10,988 11,718
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 550 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 11,444 11,377 10,988 11,718
Expenditures
Personnel - - - -
Operating 10,244 7,661 13,931 11,900
Capital - - - -
Transfers Out - - - -
Total Expenditures 10,244 7,661 13,931 11,900
Ending Fund Balance 34,929 38,645 35,702 35,520
235
Landscape Lighting Districts
Detail Schedules
Waring Court - Zone 7 (4374)2794374
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 34,834 36,261 37,319 35,285
Revenues
Taxes 5,683 5,683 5,776 5,942
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 602 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 6,285 5,683 5,776 5,942
Expenditures
Personnel - - - -
Operating 4,858 4,624 7,810 7,350
Capital - - - -
Transfers Out - - - -
Total Expenditures 4,858 4,624 7,810 7,350
Ending Fund Balance 36,261 37,319 35,285 33,877
Palm Gate - Zone 8 (4374)2804374
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 31,175 39,852 47,042 51,710
Revenues
Taxes 11,554 10,699 11,655 10,848
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 575 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 12,129 10,699 11,655 10,848
Expenditures
Personnel - - - -
Operating 3,452 3,510 6,987 7,600
Capital - - - -
Transfers Out - - - -
Total Expenditures 3,452 3,510 6,987 7,600
Ending Fund Balance 39,852 47,042 51,710 54,958
236
Landscape Lighting Districts
Detail Schedules
The Grove - Zone 9 (4374)2814374
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 72,324 74,707 73,738 64,892
Revenues
Taxes 20,964 21,104 21,000 22,252
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 1,264 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 22,228 21,104 21,000 22,252
Expenditures
Personnel - - - -
Operating 19,845 22,073 29,846 30,875
Capital - - - -
Transfers Out - - - -
Total Expenditures 19,845 22,073 29,846 30,875
Ending Fund Balance 74,707 73,738 64,892 56,269
Portola Place - Zone 11 (4374)2834374
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 30,826 30,611 29,702 26,413
Revenues
Taxes 4,228 4,228 4,324 4,448
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 524 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 4,752 4,228 4,324 4,448
Expenditures
Personnel - - - -
Operating 4,967 5,137 7,613 6,800
Capital - - - -
Transfers Out - - - -
Total Expenditures 4,967 5,137 7,613 6,800
Ending Fund Balance 30,611 29,702 26,413 24,061
237
Landscape Lighting Districts
Detail Schedules
Palm Desert Country Club - Zone 13 (4374)2994374
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 133,951 157,243 168,236 152,155
Revenues
Taxes 60,718 65,664 66,925 66,925
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 2,382 8,529 5,400 6,693
Transfers In - - - -
Other Revenues - - - -
Total Revenues 63,100 74,194 72,325 73,618
Expenditures
Personnel - - - -
Operating 39,808 63,200 88,406 92,600
Capital - - - -
Transfers Out - - - -
Total Expenditures 39,808 63,200 88,406 92,600
Ending Fund Balance 157,243 168,236 152,155 133,173
K&B at Palm Desert - Zone 14 (4374)2854374
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 111,465 103,211 103,131 90,845
Revenues
Taxes 15,994 15,991 16,137 16,601
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 1,862 - - -
Transfers In 5,445 5,445 - -
Other Revenues - - - -
Total Revenues 23,301 21,436 16,137 16,601
Expenditures
Personnel - - - -
Operating 31,555 21,516 28,423 25,300
Capital - - - -
Transfers Out - - - -
Total Expenditures 31,555 21,516 28,423 25,300
Ending Fund Balance 103,211 103,131 90,845 82,146
238
Landscape Lighting Districts
Detail Schedules
Canyon Crest - Zone 15 (4374)2864374
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 46,945 47,208 47,996 43,938
Revenues
Taxes 7,932 7,683 7,973 8,202
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 794 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 8,726 7,683 7,973 8,202
Expenditures
Personnel - - - -
Operating 8,463 6,895 12,031 11,870
Capital - - - -
Transfers Out - - - -
Total Expenditures 8,463 6,895 12,031 11,870
Ending Fund Balance 47,208 47,996 43,938 40,270
College View Estates II - Zone 16 CV2 (4374)2874374
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 61,572 63,396 63,715 53,559
Revenues
Taxes 6,642 6,642 6,847 6,942
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 6,310 - - -
Transfers In 3,408 3,408 - -
Other Revenues - - - -
Total Revenues 16,360 10,050 6,847 6,942
Expenditures
Personnel - - - -
Operating 14,536 9,731 17,003 14,650
Capital - - - -
Transfers Out - - - -
Total Expenditures 14,536 9,731 17,003 14,650
Ending Fund Balance 63,396 63,715 53,559 45,851
239
Landscape Lighting Districts
Detail Schedules
Sundance West - Zone 16 SD (4681)2874681
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 61,572 62,777 62,440 53,806
Revenues
Taxes 6,877 6,877 6,976 7,175
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 6,877 6,877 6,976 7,175
Expenditures
Personnel - - - -
Operating 5,672 7,214 15,610 14,050
Capital - - - -
Transfers Out - - - -
Total Expenditures 5,672 7,214 15,610 14,050
Ending Fund Balance 62,777 62,440 53,806 46,931
College View Estates I - Zone 16 CV1 (4684)2874684
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 61,572 60,328 60,541 51,195
Revenues
Taxes 7,357 7,357 7,455 7,670
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 7,357 7,357 7,455 7,670
Expenditures
Personnel - - - -
Operating 8,601 7,145 16,801 16,050
Capital - - - -
Transfers Out - - - -
Total Expenditures 8,601 7,145 16,801 16,050
Ending Fund Balance 60,328 60,541 51,195 42,815
240
Landscape Lighting Districts
Detail Schedules
Petunia I - Zone 16 P1 (4682)2874682
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 61,572 67,900 66,496 58,996
Revenues
Taxes 6,077 5,884 6,175 6,353
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In 6,408 - - -
Other Revenues - - - -
Total Revenues 12,485 5,884 6,175 6,353
Expenditures
Personnel - - - -
Operating 6,157 7,289 13,675 12,400
Capital - - - -
Transfers Out - - - -
Total Expenditures 6,157 7,289 13,675 12,400
Ending Fund Balance 67,900 66,496 58,996 52,949
Sundance East - Zone 16 SE (4683)2874683
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 61,572 57,180 56,233 46,729
Revenues
Taxes 4,346 4,346 4,438 4,565
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 4,346 4,346 4,438 4,565
Expenditures
Personnel - - - -
Operating 8,738 5,292 13,942 15,850
Capital - - - -
Transfers Out - - - -
Total Expenditures 8,738 5,292 13,942 15,850
Ending Fund Balance 57,180 56,233 46,729 35,444
241
Landscape Lighting Districts
Detail Schedules
The Boulders - Zone 16 BD (4680)2874680
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 61,572 58,179 53,981 41,679
Revenues
Taxes 3,939 3,939 4,032 4,148
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 3,939 3,939 4,032 4,148
Expenditures
Personnel - - - -
Operating 7,332 8,137 16,334 15,100
Capital - - - -
Transfers Out - - - -
Total Expenditures 7,332 8,137 16,334 15,100
Ending Fund Balance 58,179 53,981 41,679 30,727
President's Plaza I 2774373
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 138,468 305,705 425,047 419,152
Revenues
Taxes 381,905 428,982 398,935 448,481
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 3,674 - - -
Transfers In 74,100 - - -
Other Revenues - - - -
Total Revenues 459,679 428,982 398,935 448,481
Expenditures
Personnel - - - -
Operating 292,442 309,641 404,830 389,200
Capital - - - -
Transfers Out - - - -
Total Expenditures 292,442 309,641 404,830 389,200
Ending Fund Balance 305,705 425,047 419,152 478,433
242
Landscape Lighting Districts
Detail Schedules
President's Plaza III 2824373
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 83,860 44,739 48,254 53,443
Revenues
Taxes 47,963 46,711 48,062 53,067
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 1,508 - - -
Transfers In - - 170,386
Other Revenues - - - -
Total Revenues 49,471 46,711 218,448 53,067
Expenditures
Personnel - - - -
Operating 29,593 43,196 213,259 106,510
Capital - - - -
Transfers Out - - - -
Total Expenditures 29,593 43,196 213,259 106,510
Ending Fund Balance 103,739 48,254 53,443 (0)
BAD No. 1 2894374
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 3,086,446 3,237,093 651,474 848,785
Revenues
Taxes 260,232 258,207 260,410 267,909
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 55,838 159,213 55,500 119,465
Transfers In - - - -
Other Revenues - - - -
Total Revenues 316,070 417,421 315,910 387,374
Expenditures
Personnel - - - -
Operating 3,506 3,039 118,599 118,599
Capital 161,917 3,000,000 - -
Transfers Out - - - -
Total Expenditures 165,424 3,003,039 118,599 118,599
Ending Fund Balance 3,237,093 651,474 848,785 1,117,560
243
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244
SECTION 6:
DEBT SERVICE
ASSESSMENT DISTRICT
FUNDS
245
DEBT SERVICES ASSESMENT DISTRICT FUNDS
Debt Service Funds are used to account for the accumulation of resources and payment of bond
principal and interests from special assessment levies.
AD 87-1 Improvement Bond Act of 1915: The Bonds were issued to fund public facilities to
include Construction of sanitary sewer system and street improvements. The Bonds are not
general obligations of the City. This district was refunded by the Palm Desert Financing Authority
1995 Revenue Bonds (AD 83-1, 84-1R, and 87-1)
AD 92-1 Tierravista Improvement Bond Act of 1915: The Bonds were issued to fund public
facilities to include Construction of sanitary sewer system and street improvements. The Bonds
are not general obligations of the City. This district was refunded by the Palm Desert Financing
Authority 1997 Revenue Bonds (AD 92-1, 94-1 and CFD 91-1).
AD 94-1 Bighorn Improvement Bond Act of 1915: The Bonds were issued to fund public
facilities to include water system improvements, roadway widening improvements to State
Highway 74. The Bonds are not general obligations of the City. This district was refunded by the
Palm Desert Financing Authority 1997 Revenue Bonds.
AD No. 94-2 Improvement Act Bond of 1915: The Bonds were issued to fund Street, water
system, and sanitary sewer system improvements. The Palm Desert Financing Authority 2003
Assessment Revenue Bonds refunded this district.
AD No. 94-3 Merano. The bonds were issued to provide funds for public improvements, and was
partially refunded through AD No. 01-01, Silver Spur.
$2,955,000 1915 Act Improvement Bonds AD No. 98-1 (Canyons at Bighorn). The bonds
were issued to finance the acquisition of certain roadway improvements and water and sewer
facilities associated with the Canyons at Bighorn development. The bonds are not general
obligations of the City, the debt is payable from the assessments collected from the owners of
properties located within the district.
$4,423,000 1915 Act Improvement Bonds AD No. 01-01 (Silver Spur Public Improvements).
The bonds were issued to provide funds for public improvements and refunding of AD No. 94-2
Sunterrace and AD No. 94-3 Merano. The bonds are not general obligations of the City, the debt
is payable from the assessments collected from the owners of properties located within the
district.
$3,165,000 Highlands Underground AD No. 04-01, Limited Obligation Improvement Bonds.
The bonds were issued to finance the construction of utilities undergrounding and pay the cost of
issuance.
246
DEBT SERVICES ASSESMENT DISTRICT FUNDS
$16,400,00 Section 29 AD No. 2004-02 Limited Obligation Refunding Improvement Bonds.
The bonds were issued to defense and redeem the $19,830,000 principal amount and to levy
reassessments within the Section 29 Assessment District to secure the bonds.
The bonds are not general obligations of the City, the debt is payable from the assessments
collected from the owners of properties located within the district.
$10,935,000 2008 Special Tax Refunding Bonds Community Facilities District (CFD) No. 91-
1 (Indian Ridge). The bonds were issued to refund and defense all the outstanding $16,260,000
principal of the Palm Desert Financing Authority 1997 Revenue Bonds. The bonds are not general
obligations of the City, the debt is payable from the assessments collected from the owners of
properties located within the district.
$67,915,000 CFD No. 2005-1 (University Park). The bonds were issued to finance the
construction and acquisition of public facilities that benefit the District. The bonds are not general
obligations of the City, the debt is payable from the assessments collected from the owners of
properties located within the district.
$26,800,000 CFD No. 2021-1/ 2021-1 Series 2024 (University Park) Special Tax Refunding
Bonds. The bonds were issued to provide funds: (i) to refund a portion of the District’s outstanding
Special Tax Bonds; (ii) fund a reserve account for the bonds; (iii) pay costs incurred with the
issuance of the bonds.
Palm Desert Finance Authority- Fund is used to account for the resources and payment of the
debt issued by the Palm Desert Financing Authority.
Retiree Health Benefits- This fund is used to account for funds contributed toward future and
current retiree health expenses.
247
Fiduciary Funds
Detail Schedules
Assessment Dist 84-1 303
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised
Budget
FY 2025-26
Adopted
Budget
Beginning Fund Balance 503,724 - - -
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 8,698 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 8,698 - - -
Expenditures
Personnel - - - -
Operating 534,000 - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures 534,000 - - -
Ending Fund Balance (21,578) - - -
Assessment Dist 87-1 304
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised
Budget
FY 2025-26
Adopted
Budget
Beginning Fund Balance 185,583 188,669 188,669 188,669
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 3,086 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 3,086 - - -
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 188,669 188,669 188,669 188,669
248
Fiduciary Funds
Detail Schedules
Assessment Dist 92-1 306
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised
Budget
FY 2025-26
Adopted
Budget
Beginning Fund Balance 119,247 121,231 121,231 121,231
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 1,983 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 1,983 - - -
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 121,230 121,231 121,231 121,231
Assessment Dist 91-4 Bighorn 307
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised
Budget
FY 2025-26
Adopted
Budget
Beginning Fund Balance 319,520 324,833 324,833 324,833
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 5,313 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 5,313 - - -
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 324,833 324,833 324,833 324,833
249
Fiduciary Funds
Detail Schedules
Assessment Dist 94-2 Sunterrace/Varner 308
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised
Budget
FY 2025-26
Adopted
Budget
Beginning Fund Balance 100,318 103,785 109,535 109,535
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 3,467 5,750 - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 3,467 5,750 - -
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 103,785 109,535 109,535 109,535
Assessment Dist 94-3 Merano 309
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised
Budget
FY 2025-26
Adopted
Budget
Beginning Fund Balance 54,045 56,749 59,882 62,082
Revenues
Taxes 837 - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 1,868 3,132 2,200 2,409
Transfers In - - - -
Other Revenues - - - -
Total Revenues 2,705 3,132 2,200 2,409
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 56,749 59,882 62,082 64,491
250
Fiduciary Funds
Detail Schedules
Assessment Dist 98-1 Canyons of Bighorn 311
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised
Budget
FY 2025-26
Adopted
Budget
Beginning Fund Balance 82,184 85,024 89,735 93,035
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 2,840 4,711 3,300 3,616
Transfers In - - - -
Other Revenues - - - -
Total Revenues 2,840 4,711 3,300 3,616
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 85,024 89,735 93,035 96,651
Assessment Dist 01-1 Silver Spur 312
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised
Budget
FY 2025-26
Adopted
Budget
Beginning Fund Balance 277,667 307,924 314,853 314,757
Revenues
Taxes 175,979 174,914 167,563 167,563
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 8,182 12,381 8,700 9,513
Transfers In - - - -
Other Revenues - - - -
Total Revenues 184,161 187,295 176,263 177,076
Expenditures
Personnel - - - -
Operating 15,255 21,738 13,800 15,000
Capital - - - -
Transfers Out 138,649 158,628 162,559 150,656
Total Expenditures 153,904 180,366 176,359 165,656
Ending Fund Balance 307,924 314,853 314,757 326,177
251
Debt Service Funds
Detail Schedules
Assessment Dist Highlands 314
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 99,706 125,067 142,430 144,756
Revenues
Taxes 128,760 131,442 120,391 120,391
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 2,725 4,879 2,600 3,933
Transfers In - - - -
Other Revenues - - - -
Total Revenues 131,485 136,321 122,991 124,324
Expenditures
Personnel - - - -
Operating 106,124 118,958 120,665 119,346
Capital - - - -
Transfers Out - - - -
Total Expenditures 106,124 118,958 120,665 119,346
Ending Fund Balance 125,067 142,430 144,756 149,734
252
Fiduciary Funds
Detail Schedules
Assessment Dist Section 29 315
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised
Budget
FY 2025-26
Adopted
Budget
Beginning Fund Balance 1,070,057 1,194,329 2,440,493 2,469,293
Revenues
Taxes 1,449,225 2,619,241 1,447,900 1,447,900
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 24,554 60,121 16,800 51,743
Transfers In - - - -
Other Revenues - - - -
Total Revenues 1,473,779 2,679,362 1,464,700 1,499,643
Expenditures
Personnel - - - -
Operating 1,349,508 1,433,197 1,435,900 1,307,000
Capital - - - -
Transfers Out - - - -
Total Expenditures 1,349,508 1,433,197 1,435,900 1,307,000
Ending Fund Balance 1,194,329 2,440,493 2,469,293 2,661,936
Assessment Dist 91-1 Indian Ridge 351
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised
Budget
FY 2025-26
Adopted
Budget
Beginning Fund Balance 1,154,363 1,194,252 1,260,420 1,282,520
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 39,889 66,168 22,100 50,795
Transfers In - - - -
Other Revenues - - - -
Total Revenues 39,889 66,168 22,100 50,795
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 1,194,252 1,260,420 1,282,520 1,333,315
253
Fiduciary Funds
Detail Schedules
Assessment Dist CFD University Park 353
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised
Budget
FY 2025-26
Adopted
Budget
Beginning Fund Balance 434,246 489,469 536,818 78,368
Revenues
Taxes 501,300 519,522 494,850 494,850
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 10,570 14,508 12,550 15,530
Transfers In - - - -
Other Revenues - - - -
Total Revenues 511,870 534,029 507,400 510,380
Expenditures
Personnel - - - -
Operating 456,647 486,681 965,850 508,800
Capital - - - -
Transfers Out - - - -
Total Expenditures 456,647 486,681 965,850 508,800
Ending Fund Balance 489,469 536,818 78,368 79,948
Assessment Dist CFD University Park 2021 354
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised
Budget
FY 2025-26
Adopted
Budget
Beginning Fund Balance 551,035 664,868 800,897 847,500
Revenues
Taxes 926,901 1,026,021 917,575 913,675
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 12,276 15,191 8,100 13,799
Transfers In - - - -
Other Revenues - - - -
Total Revenues 939,177 1,041,213 925,675 927,474
Expenditures
Personnel - - - -
Operating 825,344 905,184 879,072 918,675
Capital - - - -
Transfers Out - - - -
Total Expenditures 825,344 905,184 879,072 918,675
Ending Fund Balance 664,868 800,897 847,500 856,299
254
Assessment Dist CFD University Park 2024 355
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised
Budget
FY 2025-26
Adopted
Budget
Beginning Fund Balance - - 907,739 735,465
Revenues
Taxes - 1,286,989 360,914 610,825
Permits & Fees --- -
Intergovernmental --- -
Charges for Services --- -
Use of Money & Property -803 38 727
Transfers In - - - -
Other Revenues - - - -
Total Revenues - 1,287,792 360,952 611,552
Expenditures
Personnel - - - -
Operating - 380,052 533,225 610,825
Capital - - - -
Transfers Out - - - -
Total Expenditures - 380,052 533,225 610,825
Ending Fund Balance - 907,739 735,465 736,192
Palm Desert Finance Authority 391
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised
Budget
FY 2025-26
Adopted
Budget
Beginning Fund Balance 23,253 13,484 21,831 3,035
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 6,251 8,347 6,025 -
Transfers In 138,649 158,628 137,738 150,656
Other Revenues - - - -
Total Revenues 144,900 166,975 143,762 150,656
Expenditures
Personnel - - - -
Operating 154,669 158,628 162,559 150,666
Capital - - - -
Transfers Out - - - -
Total Expenditures 154,669 158,628 162,559 150,666
Ending Fund Balance 13,484 21,831 3,035 3,025
Fiduciary Funds
Detail Schedules
255
Fiduciary Funds
Detail Schedules
Retiree Health Benefits 576
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised
Budget
FY 2025-26
Adopted
Budget
Beginning Fund Balance 2,883,350 2,956,060 3,093,843 2,699,103
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 72,710 137,783 93,500 106,601
Transfers In 834,654 744,824 979,824 1,080,000
Other Revenues - 145,305 - -
Total Revenues 907,364 1,027,913 1,073,324 1,186,601
Expenditures
Personnel - - - -
Operating 834,654 890,129 1,468,064 1,092,200
Capital - - - -
Transfers Out - - - -
Total Expenditures 834,654 890,129 1,468,064 1,092,200
Ending Fund Balance 2,956,060 3,093,843 2,699,103 2,793,504
256
DEBT SERVICE
SCHEDULES
257
Dated Date:3/26/2024
First Coupon:9/1/2024
First Maturity:9/1/2025
09/01/24 4.25000%$0.00 $246,137.85 $246,137.85 $246,137.85
03/01/25 $285,837.50 $285,837.50
09/01/25 4.25000%$40,000.00 $285,837.50 $325,837.50 $611,675.00
03/01/26 $284,987.50 $284,987.50
09/01/26 4.25000%$50,000.00 $284,987.50 $334,987.50 $619,975.00
03/01/27 $283,925.00 $283,925.00
09/01/27 4.25000%$65,000.00 $283,925.00 $348,925.00 $632,850.00
03/01/28 $282,543.75 $282,543.75
09/01/28 4.25000%$80,000.00 $282,543.75 $362,543.75 $645,087.50
03/01/29 $280,843.75 $280,843.75
09/01/29 4.25000%$95,000.00 $280,843.75 $375,843.75 $656,687.50
03/01/30 $278,825.00 $278,825.00
09/01/30 4.25000%$120,000.00 $278,825.00 $398,825.00 $677,650.00
03/01/31 $276,275.00 $276,275.00
09/01/31 4.25000%$135,000.00 $276,275.00 $411,275.00 $687,550.00
03/01/32 $273,406.25 $273,406.25
09/01/32 4.25000%$155,000.00 $273,406.25 $428,406.25 $701,812.50
03/01/33 $270,112.50 $270,112.50
09/01/33 4.25000%$175,000.00 $270,112.50 $445,112.50 $715,225.00
03/01/34 $266,393.75 $266,393.75
09/01/34 4.25000%$195,000.00 $266,393.75 $461,393.75 $727,787.50
03/01/35 $262,250.00 $262,250.00
09/01/35 5.00000%$215,000.00 $262,250.00 $477,250.00 $739,500.00
03/01/36 $256,875.00 $256,875.00
09/01/36 5.00000%$245,000.00 $256,875.00 $501,875.00 $758,750.00
03/01/37 $250,750.00 $250,750.00
09/01/37 5.00000%$270,000.00 $250,750.00 $520,750.00 $771,500.00
03/01/38 $244,000.00 $244,000.00
09/01/38 5.00000%$300,000.00 $244,000.00 $544,000.00 $788,000.00
03/01/39 $236,500.00 $236,500.00
09/01/39 5.00000%$335,000.00 $236,500.00 $571,500.00 $808,000.00
03/01/40 $228,125.00 $228,125.00
09/01/40 5.00000%$360,000.00 $228,125.00 $588,125.00 $816,250.00
03/01/41 $219,125.00 $219,125.00
09/01/41 5.00000%$400,000.00 $219,125.00 $619,125.00 $838,250.00
03/01/42 $209,125.00 $209,125.00
09/01/42 5.00000%$435,000.00 $209,125.00 $644,125.00 $853,250.00
03/01/43 $198,250.00 $198,250.00
09/01/43 5.00000%$475,000.00 $198,250.00 $673,250.00 $871,500.00
03/01/44 $186,375.00 $186,375.00
09/01/44 5.00000%$520,000.00 $186,375.00 $706,375.00 $892,750.00
03/01/45 $173,375.00 $173,375.00
09/01/45 5.00000%$560,000.00 $173,375.00 $733,375.00 $906,750.00
03/01/46 $159,375.00 $159,375.00
09/01/46 5.00000%$605,000.00 $159,375.00 $764,375.00 $923,750.00
03/01/47 $144,250.00 $144,250.00
09/01/47 5.00000%$655,000.00 $144,250.00 $799,250.00 $943,500.00
03/01/48 $127,875.00 $127,875.00
09/01/48 5.00000%$705,000.00 $127,875.00 $832,875.00 $960,750.00
03/01/49 $110,250.00 $110,250.00
09/01/49 5.00000%$760,000.00 $110,250.00 $870,250.00 $980,500.00
03/01/50 $91,250.00 $91,250.00
09/01/50 5.00000%$815,000.00 $91,250.00 $906,250.00 $997,500.00
03/01/51 $70,875.00 $70,875.00
09/01/51 5.00000%$880,000.00 $70,875.00 $950,875.00 $1,021,750.00
03/01/52 $48,875.00 $48,875.00
09/01/52 5.00000%$940,000.00 $48,875.00 $988,875.00 $1,037,750.00
03/01/53 $25,375.00 $25,375.00
09/01/53 5.00000%$1,015,000.00 $25,375.00 $1,040,375.00 $1,065,750.00
Totals:$11,600,000.00 $12,298,187.85 $23,898,187.85 $23,898,187.85
Outstanding Principal $11,510,000.00
Total Bond Issue $11,600,000.00
City of Palm Desert
City of Palm Desert CFD No. 2021-1 - Series 2024
ORIGINAL DEBT SERVICE SCHEDULE
Payment Due Interest Rate Principal Due Interest Due Total Annual
258
Dated Date:7/28/2021
First Coupon:3/1/2022
First Maturity:9/1/2022
3/1/2022 $117,505.00 $117,505.00
9/1/2022 3.00000%250,000.00 99,300.00 349,300.00 466,805.00
3/1/2023 95,550.00 95,550.00
9/1/2023 3.00000%270,000.00 95,550.00 365,550.00 461,100.00
3/1/2024 91,500.00 91,500.00
9/1/2024 3.00000%280,000.00 91,500.00 371,500.00 463,000.00
3/1/2025 87,300.00 87,300.00
9/1/2025 4.00000%290,000.00 87,300.00 377,300.00 464,600.00
3/1/2026 81,500.00 81,500.00
9/1/2026 4.00000%300,000.00 81,500.00 381,500.00 463,000.00
3/1/2027 75,500.00 75,500.00
9/1/2027 4.00000%315,000.00 75,500.00 390,500.00 466,000.00
3/1/2028 69,200.00 69,200.00
9/1/2028 4.00000%330,000.00 69,200.00 399,200.00 468,400.00
3/1/2029 62,600.00 62,600.00
9/1/2029 4.00000%340,000.00 62,600.00 402,600.00 465,200.00
3/1/2030 55,800.00 55,800.00
9/1/2030 4.00000%355,000.00 55,800.00 410,800.00 466,600.00
3/1/2031 48,700.00 48,700.00
9/1/2031 4.00000%370,000.00 48,700.00 418,700.00 467,400.00
3/1/2032 41,300.00 41,300.00
9/1/2032 4.00000%385,000.00 41,300.00 426,300.00 467,600.00
3/1/2033 33,600.00 33,600.00
9/1/2033 4.00000%395,000.00 33,600.00 428,600.00 462,200.00
3/1/2034 25,700.00 25,700.00
9/1/2034 4.00000%410,000.00 25,700.00 435,700.00 461,400.00
3/1/2035 17,500.00 17,500.00
9/1/2035 4.00000%430,000.00 17,500.00 447,500.00 465,000.00
3/1/2036 8,900.00 8,900.00
9/1/2036 4.00000%445,000.00 8,900.00 453,900.00 462,800.00
Totals:$5,165,000.00 $1,806,105.00 $6,971,105.00 $6,971,105.00
Outstanding Principal $4,075,000.00
Matured Principal 1,090,000.00
Total Bond Issue $5,165,000.00
City of Palm Desert
Community Facilities District No. 2005-1 (University Park)
ORIGINAL DEBT SERVICE SCHEDULE
Principal DuePayment Due Interest Rate Interest Due Total Annual
259
Dated Date:6/25/2003
First Coupon:3/2/2004
First Maturity:9/2/2004
3/2/2004 $0.00 $77,967.09 $77,967.09
9/2/2004 2.00000%35,000.00 56,818.13 91,818.13 169,785.22
3/2/2005 56,468.13 56,468.13
9/2/2005 2.75000%55,000.00 56,468.13 111,468.13 167,936.26
3/2/2006 70,000.00 2,100.00 55,711.88 127,811.88
9/2/2006 3.25000%60,000.00 53,882.50 113,882.50 241,694.38
3/2/2007 52,907.50 52,907.50
9/2/2007 3.62500%40,000.00 1,200.00 60,000.00 52,907.50 154,107.50 207,015.00
3/2/2008 50,936.88 50,936.88
9/2/2008 3.75000%5,000.00 55,000.00 50,936.88 105,936.88 156,873.76
3/2/2009 49,905.63 49,905.63
9/2/2009 4.00000%5,000.00 60,000.00 49,905.63 109,905.63 159,811.26
3/2/2010 15,000.00 450.00 48,705.63 64,155.63
9/2/2010 4.00000%15,000.00 450.00 5,000.00 60,000.00 48,313.13 123,763.13 187,918.76
3/2/2011 46,710.00 46,710.00
9/2/2011 4.20000%5,000.00 65,000.00 46,710.00 111,710.00 158,420.00
3/2/2012 20,000.00 600.00 45,345.00 65,945.00
9/2/2012 4.50000%5,000.00 70,000.00 44,820.63 114,820.63 180,765.63
3/2/2013 43,245.63 43,245.63
9/2/2013 4.70000%5,000.00 70,000.00 43,245.63 113,245.63 156,491.26
3/2/2014 41,600.63 41,600.63
9/2/2014 4.80000%5,000.00 75,000.00 41,600.63 116,600.63 158,201.26
3/2/2015 39,800.63 39,800.63
9/2/2015 4.90000%5,000.00 80,000.00 39,800.63 119,800.63 159,601.26
3/2/2016 37,840.63 37,840.63
9/2/2016 5.00000%5,000.00 80,000.00 37,840.63 117,840.63 155,681.26
3/2/2017 35,840.63 35,840.63
9/2/2017 5.10000%5,000.00 85,000.00 35,840.63 120,840.63 156,681.26
3/2/2018 33,673.13 33,673.13
9/2/2018 5.10000%10,000.00 85,000.00 33,673.13 118,673.13 152,346.26
3/2/2019 31,505.63 31,505.63
9/2/2019 5.20000%10,000.00 90,000.00 31,505.63 121,505.63 153,011.26
3/2/2020 29,165.63 29,165.63
9/2/2020 5.25000%10,000.00 95,000.00 29,165.63 124,165.63 153,331.26
3/2/2021 26,671.88 26,671.88
9/2/2021 5.25000%10,000.00 100,000.00 26,671.88 126,671.88 153,343.76
3/2/2022 10,000.00 0.00 24,046.88 34,046.88
9/2/2022 5.25000%10,000.00 110,000.00 23,778.13 133,778.13 167,825.01
3/2/2023 20,890.63 20,890.63
9/2/2023 5.25000%5,000.00 0.00 10,000.00 115,000.00 20,890.63 140,890.63 161,781.26
3/2/2024 17,737.50 17,737.50
9/2/2024 5.37500%10,000.00 120,000.00 17,737.50 137,737.50 155,475.00
3/2/2025 14,512.50 14,512.50
9/2/2025 5.37500%10,000.00 125,000.00 14,512.50 139,512.50 154,025.00
3/2/2026 11,153.13 11,153.13
9/2/2026 5.37500%15,000.00 130,000.00 11,153.13 141,153.13 152,306.26
3/2/2027 7,659.38 7,659.38
9/2/2027 5.37500%15,000.00 140,000.00 7,659.38 147,659.38 155,318.76
3/2/2028 3,896.88 3,896.88
9/2/2028 5.37500%15,000.00 145,000.00 3,896.88 148,896.88 152,793.76
Totals:$175,000.00 $175,000.00 $2,165,000.00 $1,783,634.16 $4,128,434.16 $4,128,434.16
Outstanding Principal $415,000.00
Matured Principal 1,750,000.00
Called Principal 175,000.00
Total Bond Issue $2,340,000.00
Total AnnualBond Call Principal DuePayment Due Interest Rate Interest DueCall Premium
260
Dated Date:8/8/2006
First Coupon:3/2/2007
First Maturity:9/2/2007
Totals:$1,483,000.00 $1,483,000.00 $1,682,000.00 $1,814,319.87 $4,979,319.87 $4,979,319.87
Outstanding Principal $859,000.00
Total AnnualBond Call Principal DueCalled AmountPayment Due Interest Rate Interest DueCall Premium
261
Dated Date:7/14/2021
First Coupon:3/2/2022
First Maturity:9/2/2022
Totals:$1,305,000.00 $1,305,000.00 $15,095,000.00 $5,820,640.00 $22,259,790.00 $22,259,790.00
Total Bond Issue $16,400,000.00
Total AnnualBond Call Principal DueCalled AmountPayment Due Interest Rate Interest DueCall Premium
262
Dated Date:6/25/2003
First Coupon:3/2/2004
First Maturity:9/2/2004
Totals:$340,000.00 $340,000.00 $4,083,000.00 $2,574,256.50 $6,657,256.50 $6,997,256.50
Outstanding Principal $415,000.00
Total Bond Issue $4,423,000.00
Semi-Annual
Payment Total AnnualPayment Due Interest Rate Bond Call Call Premium Principal Due Interest Due
263
Dated Date:7/28/2021
First Coupon:3/1/2022
First Maturity:9/1/2022
03/01/22 $339,912.50 $339,912.50
09/01/22 3.00000%$245,000.00 $287,250.00 $532,250.00 $872,162.50
03/01/23 $283,575.00 $283,575.00
09/01/23 3.00000%$305,000.00 $283,575.00 $588,575.00 $872,150.00
03/01/24 $279,000.00 $279,000.00
09/01/24 3.00000%$315,000.00 $279,000.00 $594,000.00 $873,000.00
03/01/25 $274,275.00 $274,275.00
09/01/25 3.00000%$325,000.00 $274,275.00 $599,275.00 $873,550.00
03/01/26 $269,400.00 $269,400.00
09/01/26 3.00000%$335,000.00 $269,400.00 $604,400.00 $873,800.00
03/01/27 $264,375.00 $264,375.00
09/01/27 3.00000%$345,000.00 $264,375.00 $609,375.00 $873,750.00
03/01/28 $259,200.00 $259,200.00
09/01/28 3.00000%$355,000.00 $259,200.00 $614,200.00 $873,400.00
03/01/29 $253,875.00 $253,875.00
09/01/29 3.00000%$365,000.00 $253,875.00 $618,875.00 $872,750.00
03/01/30 $248,400.00 $248,400.00
09/01/30 3.00000%$375,000.00 $248,400.00 $623,400.00 $871,800.00
03/01/31 $242,775.00 $242,775.00
09/01/31 3.00000%$385,000.00 $242,775.00 $627,775.00 $870,550.00
03/01/32 $237,000.00 $237,000.00
09/01/32 4.00000%$400,000.00 $237,000.00 $637,000.00 $874,000.00
03/01/33 $229,000.00 $229,000.00
09/01/33 4.00000%$415,000.00 $229,000.00 $644,000.00 $873,000.00
03/01/34 $220,700.00 $220,700.00
09/01/34 4.00000%$430,000.00 $220,700.00 $650,700.00 $871,400.00
03/01/35 $212,100.00 $212,100.00
09/01/35 4.00000%$450,000.00 $212,100.00 $662,100.00 $874,200.00
03/01/36 $203,100.00 $203,100.00
09/01/36 4.00000%$465,000.00 $203,100.00 $668,100.00 $871,200.00
03/01/37 $193,800.00 $193,800.00
09/01/37 4.00000%$485,000.00 $193,800.00 $678,800.00 $872,600.00
03/01/38 $184,100.00 $184,100.00
09/01/38 4.00000%$505,000.00 $184,100.00 $689,100.00 $873,200.00
03/01/39 $174,000.00 $174,000.00
09/01/39 4.00000%$525,000.00 $174,000.00 $699,000.00 $873,000.00
03/01/40 $163,500.00 $163,500.00
09/01/40 4.00000%$545,000.00 $163,500.00 $708,500.00 $872,000.00
03/01/41 $152,600.00 $152,600.00
09/01/41 4.00000%$565,000.00 $152,600.00 $717,600.00 $870,200.00
03/01/42 $141,300.00 $141,300.00
09/01/42 4.00000%$590,000.00 $141,300.00 $731,300.00 $872,600.00
03/01/43 $129,500.00 $129,500.00
09/01/43 4.00000%$610,000.00 $129,500.00 $739,500.00 $869,000.00
03/01/44 $117,300.00 $117,300.00
09/01/44 4.00000%$635,000.00 $117,300.00 $752,300.00 $869,600.00
03/01/45 $104,600.00 $104,600.00
09/01/45 4.00000%$660,000.00 $104,600.00 $764,600.00 $869,200.00
03/01/46 $91,400.00 $91,400.00
09/01/46 4.00000%$690,000.00 $91,400.00 $781,400.00 $872,800.00
03/01/47 $77,600.00 $77,600.00
09/01/47 4.00000%$715,000.00 $77,600.00 $792,600.00 $870,200.00
03/01/48 $63,300.00 $63,300.00
09/01/48 4.00000%$745,000.00 $63,300.00 $808,300.00 $871,600.00
03/01/49 $48,400.00 $48,400.00
09/01/49 4.00000%$775,000.00 $48,400.00 $823,400.00 $871,800.00
03/01/50 $32,900.00 $32,900.00
09/01/50 4.00000%$805,000.00 $32,900.00 $837,900.00 $870,800.00
03/01/51 $16,800.00 $16,800.00
09/01/51 4.00000%$840,000.00 $16,800.00 $856,800.00 $873,600.00
Totals:$15,200,000.00 $10,962,912.50 $26,162,912.50 $26,162,912.50
Outstanding Principal $14,010,000.00
Total Bond Issue $15,200,000.00
City of Palm Desert
City of Palm Desert CFD No. 2021-1
ORIGINAL DEBT SERVICE SCHEDULE
Payment Due Interest Rate Principal Due Interest Due Total Annual
264
SECTION 7:
CAPITAL IMPROVEMENT
PROGRAM
265
CAPITAL IMPROVEMENT FUNDS PROGRAM
Capital expenditures are defined both in the Capital Improvement Program (CIP) five-year plan
as well as within the City’s Policy FIN-008, which states “In general, all capital assets, including
land, building, machinery, and equipment with an acquisition cost of $10,000 or more and a useful
life of at least three years, will be subject to capitalization.”
Palm Desert’s City Council approves a five-year consolidated plan which includes funding award
recommendations and a five-year CIP summary. The CIP list is created to identify any recurring
projects for the coming year, as well as the five-year build-out for nonrecurring projects.
The funded projects are derived from various sources including the City’s Strategic Plan, Council
Goals and Priorities, City Reserve Study, and community engagement. Unfunded projects are
listed as projects that are in study and/or are projected for future years.
Significant nonrecurring capital expenditures are included in the CIP by type, funding source, and
dollar amounts. The Capital Projects Improvement list contains nonrecurring projects that coincide
with City Council objectives and support long-term planning.
Carryover appropriations are amounts which have been appropriated in FY 2024-25 & are not
expected to be expended by June 30, 2025. These funds are primarily for capital budgets and
specific programs that overlap fiscal years. When authorized, continuing appropriation amounts
are added to the new fiscal year budget amounts in order to track all approved spending.
The exact amount of appropriations and encumbrances for carryover will be determined at the
end of the fiscal year during the preparation of financial statements. Carryover amounts will
include; purchase orders and unencumbered balances as of June 30, 2025, for appropriations
approved by the City Council through the last meeting in June, 2025.
*NOTE: Appropriations & encumbrances for carryover from FY 2024-25 to 2025-26 are estimated. Amounts
are subject to change due to projects approved by Council prior to June 30, 2025.
Summary of Funding
Sources
2024-25
Est.
Carryover
2025-26
Year 1
2026-27
Year 2
2027-28
Year 3
2028-29
Year 4
2029-30
Year 5 Total
TOTALS 43,560,823 67,110,805 93,979,340 61,020,388 17,621,266 17,406,536 300,699,157
Program Type
2024-25
Est.
Carryover
2025-26
Year 1
2026-27
Year 2
2027-28
Year 3
2028-29
Year 4
2029-30
Year 5 Total
TOTALS 43,560,823 67,110,805 93,979,340 61,020,388 17,621,266 17,406,536 300,699,157
CAPITAL IMPROVEMENT FUNDS PROGRAM
2025 Slurry Seal Project Measure A 213 23,287 - - - - - 23,287
Bridge Inspection & Repair Program Measure A 213 331,442 - 1,600,000 300,000 300,000 300,000 2,831,442
Cahuilla Hills Park Improvements Capital Improvement Fund 400 1,753,796 - - - - - 1,753,796
Citywide Pavement Condition Evaluation SB1 Gas Tax 211 64,181 110,000 110,000 110,000 110,000 110,000 614,181
Cook & Gerald Ford Retention Basin Capital Drainage Funds 420 - 200,000 4,000,000 - - - 4,200,000
Country Club Median Landscape Improvements Capital Bond Fund 451 - 3,000,000 - - - - 3,000,000
CV Link Hovley Connector New Construction Tax 231 - - - 3,500,000 - - 3,500,000
El Paseo Street Rehabilitation & Mid-Block Crossing Measure A 213 60,000 - - - - - 60,000
Eldorado Drive Street Rehabilitation Measure A 213 64,121 - - - - - 64,121
Fire Station 33 Remodel Capital Bond Fund 451 - - 8,145,000 - - - 8,145,000
Fire Station 33 Remodel*Measure G 230 - 1,200,000 - - - - 1,200,000
Fire Station 71 Rebuild Capital Bond Fund 451 - - 15,475,000 - - - 15,475,000
Fire Station 71 Rebuild*Measure G 230 - 1,200,000 - - - - 1,200,000
Haystack Channel Rehabilitation Drainage Facility 232 275,000 500,000 - - - - 775,000
Haystack Channel Rehabilitation Capital Drainage Funds 420 3,222,112 - - - - - 3,222,112
Homme Adams Park Improvements Capital Bond Fund 451 - - 5,000,000 150,000 - - 5,150,000
HSIP Signal Backplates Measure A 213 1,725,282 - - - - - 1,725,282
Larkspur Lane Improvements Gas Tax 211 - 110,000 - - - - 110,000
Monterey & Gerald Ford Street Rehabilitation SB1 Gas Tax 211 - 1,225,164 1,090,000 1,090,000 1,090,000 1,090,000 5,585,164
Mountain View Retention Basin Capital Improvement Fund 400 1,074,966 425,000 - - - - 1,499,966
New Library Facility Capital Bond Fund 451 - 20,000,000 - - - - 20,000,000
New Library Facility*Library Capital & Measure G 452 3,179,940 6,000,000 - - - - 9,179,940
North Sphere Community Park - Future Improvements Parks & Recreation 233 - 500,000 - - - - 500,000
North Sphere Community Park - Future Improvements Capital Bond Fund 451 135,124 - - - - - 135,124
North Sphere Community Park - Future Improvements*Measure G 400 - - 15,500,000 - - - 15,500,000
North Sphere Electrical Substation Capital Improvement Fund 400 885,000 - - - - - 885,000
North Sphere Fire Station 102 Fire Fund & Measure G 230 1,162,944 4,500,000 - - - - 5,662,944
North Sphere Fire Station 102 Fire Facilities 235 315,509 - - - - - 315,509
North Sphere Flood Control New Construction Tax 231 - 1,000,000 - - - - 1,000,000
North Sphere Flood Control*Measure G 400 - - 8,500,000 5,000,000 - - 13,500,000
North Sphere Regional Park - Future Improvements*Measure G 400 5,000 - 3,000,000 27,000,000 - - 30,005,000
PDHA Replacement Expenditures Housing Authority 871 91,145 - 3,400,000 3,420,000 3,350,000 75,000 10,336,145
PDHA Replacement Expenditures Housing Asset Fund 873 - - - - - 4,025,000 4,025,000
Randall Henderson Trailhead Improvements Capital Improvement Fund 400 - 200,000 2,000,000 - - - 2,200,000
Stormwater and Drainage Infrastructure Measure A 213 - - 2,300,000 - - - 2,300,000
Street Resurfacing Program Gas Tax 211 3,893 500,000 1,500,000 1,500,000 1,500,000 1,500,000 6,503,893
Street Resurfacing Program Measure A 213 - 1,289,825 3,000,000 2,500,000 2,500,000 2,500,000 11,789,825
Traffic Signal Improvement Mesa View Drive and Hwy 111 Gas Tax 211 - 65,000 900,000 - - - 965,000
Traffic Signal Improvement Monterey and Mag Falls Gas Tax 211 - 85,000 900,000 - - - 985,000
University Park On-Street Parking Improvements Gas Tax 211 - 650,000 - - - - 650,000
Walk n Roll PD - Phase I, II, and III Measure A 213 3,825,266 2,500,000 3,000,000 - - - 9,325,266
Artists Center at Galen Improvements Building Maintenance 450 150,000 75,000 75,000 75,000 75,000 75,000 525,000
Bump & Grind Trailhead Improvements Capital Improvement Fund 400 - 200,000 - - - - 200,000
Citywide Entry Monument Signage Capital Bond Fund 451 - 1,200,000 - - - - 1,200,000
Civic Center Building Improvements Building Maintenance 450 388,554 500,000 350,000 350,000 350,000 350,000 2,288,554
Civic Center Park Improvements Capital Improvement Fund 400 1,636,624 - 250,000 250,000 250,000 250,000 2,636,624
Community Gardens Box Renovation Capital Improvement Fund 400 150,000 50,000 250,000 250,000 250,000 250,000 1,200,000
Corporation Yard Building Improvements Capital Improvement Fund 400 419,498 350,000 100,000 100,000 100,000 100,000 1,169,498
El Paseo Parkway Improvements Capital Improvement Fund 400 - 75,000 400,000 150,000 150,000 150,000 925,000
Fiber Optic Communication Upgrades Capital Bond Fund 451 - 100,000 - 2,000,000 - - 2,100,000
Freedom Park Improvements Capital Improvement Fund 400 - 600,000 150,000 150,000 150,000 150,000 1,200,000
Henderson Building Improvements Building Maintenance 450 107,270 150,000 150,000 150,000 150,000 150,000 857,270
Hillary Storm Event Capital Improvement Fund 400 1,009,122 - - - - - 1,009,122
Historical Society Building Improvements Building Maintenance 450 150,000 150,000 100,000 100,000 100,000 100,000 700,000
Hovley Soccer Park Improvements Capital Improvement Fund 400 - 900,000 150,000 150,000 150,000 150,000 1,500,000
Ironwood Park Improvements Capital Improvement Fund 400 - 100,000 - - - - 100,000
Magnesia Falls Park Improvements Capital Improvement Fund 400 - 100,000 - - - - 100,000
Office Space Improvements- Phase 2 Building Maintenance 450 35,823 - - - - - 35,823
Office Space Improvements- Phase 3 Building Maintenance 450 975,841 225,000 - - - - 1,200,841
Parking Lot Rehab & Maintenance Capital Improvement Fund 400 570,000 - - - - - 570,000
Parking Lot Rehabilitation - President's Plaza East & West Capital Improvement Fund 400 229,035 80,971 83,400 - - - 393,406
Parks & Medians Cal Sense/Smart Controller Irrigation Capital Improvement Fund 400 8,362 75,000 100,000 100,000 100,000 100,000 483,362
Capital Improvement Projects
CAPITAL IMPROVEMENT FUNDS PROGRAM
Project Name Funding Source Fund
No.
2024-25 Est.
Carryover
2025-26
Year 1
2026-27
Year 2
2027-28
Year 3
2028-29
Year 4
2029-30
Year 5 Total
100,000
Portola Community Center Renovations Building Maintenance 450 561,150 500,000 150,000 - - - 1,211,150
Traffic Management System Replacement Capital Improvement Fund 400 1,303,705 - 1,000,000 - - - 2,303,705
Traffic Operations & Capacity Improvements Measure A 213 425,000 500,000 500,000 500,000 750,000 750,000 3,425,000
Traffic Signal IISNS Replacement Measure A 213 - 50,000 500,000 500,000 - - 1,050,000
Traffic Signal Modification & Hardware Upgrades Program Measure A 213 - 825,000 300,000 300,000 300,000 300,000 2,025,000
University Park Improvements Capital Improvement Fund 400 86,892 100,000 150,000 - - - 336,892
Washington Park Improvements Capital Improvement Fund 400 - 400,000 - - - - 400,000
Wayfinding Master Plan Measure A 213 - 1,825,000 - - - - 1,825,000
Artwork for Phase 2 of the PD Link Project AIPP 436 100,000 50,000 - - - - 150,000
Artwork for Phase 2 of the San Pablo Corridor Project AIPP 436 - 165,000 - - - - 165,000
Indian Springs MHP Sewer Conversion Capital Improvement Fund 400 - 139,673 139,673 139,673 139,673 139,673 698,364
Technology Drive Extension to Gerald Ford Drive Capital Improvement Fund 400 335,000 293,000 - - - - 628,000
Clubhouse Equipment Various Golf Capital 441 352,102 - 135,000 - - - 487,102
Clubhouse Improvements-Restroom/Exterior Painting Golf Capital 441 - 500,000 120,000 150,000 - - 770,000
Golf Course Improvements-Mountain View & Firecliff Golf Capital 441 - - 250,000 3,500,000 - - 3,750,000
Golf Course Pump & Motor Upgrades Golf Capital 441 - 100,000 40,000 - - - 140,000
Golf Course Tree Pruning Golf Capital 441 - 250,000 250,000 250,000 250,000 250,000 1,250,000
Perimeter Landscape & Lighting Rehabilitation Golf Capital 441 - 250,000 250,000 - - - 500,000
Perimeter Landscape Maintenance Golf Capital 441 21,604 260,000 260,000 260,000 260,000 260,000 1,321,604
27,263,589 56,448,633 85,623,073 53,994,673 12,374,673 13,124,673 248,829,313 TOTALS
CIP Funding Sources 2024-25 Est.
Carryover
2025-26
Year 1
2026-27
Year 2
2027-28
Year 3
2028-29
Year 4
2029-30
Year 5
TOTALS 27,263,589 56,448,633 85,623,073 53,994,673 12,374,673 13,124,673
CAPITAL IMPROVEMENT FUNDS PROGRAM
Project Name Funding Source Fund
No.
2024-25
Est.
Carryover
2025-26
Year 1
2026-27
Year 2
2027-28
Year 3
2028-29
Year 4
2029-30
Year 5 Total
324,833
2,725,000
Cahuilla Hills Park Improvements CDBG 220 200,607 - - - - - 200,607
Catch Basin & Drain Cleaning Program Drainage Facility 232 - 175,000 250,000 250,000 250,000 250,000 1,175,000
Catch Basin & Drain Cleaning Program Capital Drainage Funds 420 83,906 - - - - - 83,906
Charging Stations Improvements Equipment Replacement 530 357,937 - 500,000 - - - 857,937
Citywide Street and Bike Lane Striping Improvements Measure A 213 - 1,000,000 950,000 950,000 950,000 950,000 4,800,000
Civic Center Park Improvements Parks & Recreation 233 - 650,000 - - - - 650,000
Fire Station 33 Building Improvements Fire Fund 230 - 75,000 75,000 75,000 75,000 75,000 375,000
Fire Station 67 Building Improvements Fire Fund 230 - 250,000 75,000 75,000 75,000 75,000 550,000
Fire Station 71 Building Improvements Fire Fund 230 - 175,000 75,000 75,000 75,000 75,000 475,000
Fire Station 71 Tenant Improvements Fire Fund 230 - 300,000 300,000 300,000 300,000 300,000 1,500,000
Neighborhood Traffic Calming Program Measure A 213 - 200,000 200,000 200,000 200,000 200,000 1,000,000
Palm Desert Aquatic Center Aquatic Fund 242 151,925 300,000 280,000 530,000 50,000 50,000 1,361,925
Palma Village Park Improvements CDBG 220 111,191 - - - - - 111,191
Parks and Median Landscape Rehabilitation Parks & Recreation 233 - 500,000 500,000 500,000 500,000 500,000 2,500,000
Public Buildings Furnishings Building Maintenance 450 - 100,000 100,000 100,000 100,000 100,000 500,000
State Building Improvements OC Enterprise Funds 510 750,000 - 150,000 150,000 150,000 150,000 1,350,000
Street Sign Inventory Equipment Replacement 530 - 50,000 - - - - 50,000
Traffic Signal Timing Conversion Signalization Fund 234 - 50,000 - 600,000 - - 650,000
Vehicle Leases Equipment Replacement 530 6,661 90,000 - - - - 96,661
Vision Zero Strategy Implementation Measure A 213 - 50,000 500,000 500,000 500,000 500,000 2,050,000
Fleet Replacement Equipment Replacement 530 851,088 200,000 500,000 500,000 - - 2,051,088
Message Boards Equipment Replacement 530 - 50,000 50,000 - - - 100,000
Mini Excavator Equipment Replacement 530 - 50,000 - - - - 50,000
Mobile Generators Equipment Replacement 530 - 25,000 - - - - 25,000
Paint Mixers Equipment Replacement 530 - 25,000 - - - - 25,000
Skid Steer Loader Equipment Replacement 530 - 100,000 - - - - 100,000
Water Cooler / Ice Machines Equipment Replacement 530 - 50,000 - - - - 50,000
Ambulance Purchase / Remounts Equipment Replacement 530 395,771 100,000 - - - - 495,771
Stryker Gurneys / Stair chairs Equipment Replacement 530 - 175,000 - - - - 175,000
Desktop-Laptops Equipment Replacement 530 96,783 382,787 460,072 340,183 - - 1,279,825
Motorcycle Replacement Police Grants 229 - 36,000 - - - - 36,000
Bike Racks Air Quality Mgmt 238 15,830 - - - - - 15,830
Coachella Festival Artwork/Lease Installation AIPP 436 346,094 - - - - - 346,094
El Paseo Sculpture Exhibition AIPP 436 - - 290,000 - 300,000 - 590,000
Misc. Public Art Projects AIPP 436 - 150,000 150,000 150,000 150,000 150,000 750,000
Development Subsidy - Arc Village Housing Asset Fund 873 4,680,000 - - - - - 4,680,000
Development Subsidy - Palm Communities Housing Asset Fund 873 6,755,000 - - - - - 6,755,000
Economic Development Business Enhancements Economic Development 425 307,264 - - - - - 307,264
Eisenhower Health Child Care Center Contribution Capital Improvement Fund 400 - 1,000,000 - - - - 1,000,000
Homebuyer Subsidies - BEGIN Program Housing Mitigation 214 159,135 159,135 159,135 159,135 159,135 - 795,675
Housing Mitigation Housing Mitigation 214 199,200 800,000 250,000 250,000 250,000 - 1,749,200
iHUB Operating Cost Economic Development 425 - 281,697 193,432 - - - 475,129
iHUB Rent Cost Economic Development 425 - 220,121 149,653 - - - 369,774
McCallum Theater Contribution Capital Improvement Fund 400 - 300,000 300,000 300,000 300,000 300,000 1,500,000
The Living Desert Contribution Capital Improvement Fund 400 - 250,000 250,000 250,000 250,000 - 1,000,000
United Palm Desert Economic Development 425 137,236 - - - - - 137,236
Various Agencies Contributions CDBG 220 500,761 546,441 - - - - 1,047,202
Various Agencies Contributions CDBG 220 35,597 - - - - - 35,597
Course & Ground Leases - Principal Only Desert Willow 520 - 417,008 427,553 144,907 - - 989,468
DW Clubhouse Various Projects Desert Willow 520 155,250 159,500 144,678 126,490 112,458 106,863 805,239
Golf Cart Leases - Principal Only Desert Willow 520 - 494,483 251,911 - - - 746,394
16,297,234 10,662,172 8,356,267 7,025,715 5,246,593 4,281,863 51,869,844 TOTALS
Other Annual Maintenance &
Various Programs Funding
Sources
2024-25
Est.
Carryover
2025-26
Year 1
2026-27
Year 2
2027-28
Year 3
2028-29
Year 4
2029-30
Year 5
TOTALS 16,297,234 10,662,172 8,356,267 7,025,715 5,246,593 4,281,863
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270
SECTION 8:
PALM DESERT HOUSING
AUTHORITY
271
Housing
Personnel Count - 2
Total Budget - $406,774
Funding Source - Housing Set-Aside
F
Y
2
0
2
5
/
2
6
F
Y
2
0
2
5
/
2
6
Palm Desert Obelisk, by Marlo Bartels
272
Housing Manager
Senior Managment
Analyst
Organization Chart
HOUSING DIVISION 870-4195
273
HOUSING AUTHORITY PROPERTIES
The Palm Desert Housing Authority owns fifteen residential properties that include over
1,100 units of affordable housing. The Housing Authority properties include:
MULTI FAMILY
All rented at affordable levels: Very low, low, and moderate-income families:
141 units 64 units
48 units 24 units
384 units 36 units
- 16 units 20 units
SENIOR 55+ and 62+
All rented at affordable levels: Very low, low, and moderate-income seniors:
CANDLEWOOD – has 30 units for seniors 62+.
CARLOS ORTEGA VILLAS - has 72 units for seniors 55+.
CATALINA GARDENS - has 72 units for seniors 62+.
LA ROCCA VILLAS - has 27 units for seniors 55+.
LA SERENAS - has 150 units for seniors 55+.
PUEBLOS - has 15 units for seniors 62+.
SAGECREST - has 14 units seniors for 62+.
274
HOUSING ADMINISTRATION FUND 870
The Housing Administration includes only those costs directly associated with
administration of the housing authority assets.
Overview
Fund Budget
Account No. Description FY 2022-23
Actual
FY 2023-24
Adopted Budget
FY 2024-25
Adopted Budget
870 RDA SR Housing Fund
4100100 Salaries-Full Time 309,514 348,942 283,697
4111500 Retirement Contribution 39,955 45,315 34,602
4111600 Medicare Contrb-Employer 4,523 5,050 4,114
4111700 Retiree Health 4,852 6,012 3,941
4111800 Employer 457 Contribution 1,760 2,400 2,400
4112000 Ins Prem - Long Term Disab.1,150 1,722 1,403
4112100 Ins Prem - Health 60,842 71,856 65,073
4112200 Ins Prem-Dental/Vision 4,934 4,989 4,085
4112400 Ins Prem - Life 601 586 479
4112500 Workers' Compensation 8,452 3,330 2,680
4311500 Mileage Reimbursement - 600 400
4312000 Conf- Seminars- Workshops 1,775 5,000 3,000
4312500 Local Meetings - 300 200
4211000 Office Supplies - - 500
4365000 Telephones - 400 200
4404000 Cap-Office Equipment 120 600 -
870 TOTAL 438,477 497,102 406,774
Housing Admin 870
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 1,349,651 1,349,651 1,410,010 1,465,119
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In 415,990 452,997 497,102 406,774
Other Revenues -45,839 - -
Total Revenues 415,990 498,836 497,102 406,774
Expenditures
Personnel 412,594 436,582 385,093 402,474
Operating 760 1,775 56,300 3,800
Capital 2,636 120 600 500
Transfers Out - - - -
Total Expenditures 415,990 438,477 441,993 406,774
Ending Fund Balance 1,349,651 1,410,010 1,465,119 1,465,119 275
HOUSING AUTHORITY ADMINISTRATION FUND 871
The Palm Desert Housing Authority was established in 1998 to operate 725 affordable
rental units. It now owns and operates over 1100 rental units. Operations include day-to-
day maintenance, leasing, and vacancy turnover.
Overview
Fund Budget
Account No. Description FY 2022-23
Actual
FY 2023-24
Adopted Budget
FY 2024-25
Adopted Budget
871 Housing Authority Administration
4372000 Fire & Contents Coverage 358,614 360,000 478,000
4101000 Meeting Compensation - 5,000 1,000
4301500 Prof - Legal 50,309 60,000 50,000
4309200 Prof - Contracting - 15,000 15,000
4321000 Req Legal Advertising - 3,000 1,500
4331100 Replacement Expenditures 3,337,172 4,500,000 -
4366000 Postage & Freight 57 150 200
4501000 Inter-Fund Transfers Out 452,997 493,772 406,774
871 TOTAL 4,199,149 5,436,922 952,474
Housing Authority 871
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 19,125,054 19,257,430 16,847,603 10,365,310
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 9,422,891 10,161,512 9,733,631 11,356,926
Transfers In - - - -
Other Revenues - - - -
Total Revenues 9,422,891 10,161,512 9,733,631 11,356,926
Expenditures
Personnel 139,597 133,712 151,733 156,769
Operating 6,949,010 10,768,449 15,570,419 9,410,210
Capital 1,785,918 1,216,180 - -
Transfers Out 415,990 452,997 493,772 406,774
Total Expenditures 9,290,515 12,571,338 16,215,924 9,973,753
Ending Fund Balance 19,257,430 16,847,603 10,365,310 11,748,483
276
HOUSING AUTHORITY – LAGUNA PALMS 8718610
Overview
Budget
Account No.Description FY 2023-24
Actuals
FY 2024-25
Adopted Budget
FY 2025-26
Adopted Budget
Revenue Laguna Palms
3632000 Rent/Leases-Real Property 421,919 440,301 486,055
Expenditures
4309000 Prof - Apartment 126,973 147,766 152,412
4309200 Prof - Contracting 39,348 61,626 51,061
4309300 Prof-Other Admn Expenses 29,762 28,224 36,288
4322300 Advertising Promotional - 1,380 228
4331000 R/M-Buildings 95,045 116,705 118,364
4331100 Replacement Expenditures (6,482) - -
4351400 Utilities-Electric 62,528 76,474 92,526
4369500 Misc Expenses 12,152 18,837 23,756
4405000 Cap-Improvements 54,352 - -
8610 Total Expenditures 413,679 451,012 474,635
277
HOUSING AUTHORITY – CATALINA GARDENS 8718620
Overview
Budget
Account No.Description FY 2023-24
Actuals
FY 2024-25
Adopted Budget
FY 2025-26
Adopted Budget
Revenue Catalina Gardens
3632000 Rent/Leases-Real Property 349,420 390,494 384,349
Expenditures
4308900 Prof-Apartments 174,514 200,502 205,885
4309200 Prof - Contracting 49,640 53,954 49,520
4309300 Prof-Other Admn Expenses 44,398 42,336 54,432
4322300 Advertising Promotional 204 2,004 276
4331000 R/M-Buildings 112,567 125,480 134,094
4331100 Replacement Expenditures (25,492) - -
4351400 Utilities-Electric 74,253 79,805 96,364
4369500 Misc Expenses 19,714 24,104 32,531
4405000 Cap-Improvements 73,007 - -
8620 Total Expenditures 522,804 528,185 573,102
278
HOUSING AUTHORITY – DESERT POINTE 8718630
Overview
Budget
3632000 Rent/Leases-Real Property 472,382 503,034 560,888
Expenditures
4309200 Prof - Contracting 36,951 63,945 55,956
4309300 Prof-Other Admn Expenses 39,547 37,632 48,384
4309700 Prof-Apartments 133,712 151,733 156,769
4322300 Advertising Promotional - 1,799 263
4331000 R/M-Buildings 77,343 90,527 104,160
4331100 Replacement Expenditures (5,789) - -
4351400 Utilities-Electric 69,222 71,955 87,552
4369500 Misc Expenses 8,858 16,589 26,674
4405000 Cap-Improvements 26,895 - -
8630 Total Expenditures 386,738 434,180 479,758
279
HOUSING AUTHORITY – LAS SERENAS 8718640
Overview
Budget
Account No.Description FY 2023-24
Actuals
FY 2024-25
Adopted Budget
FY 2025-26
Adopted Budget
Revenue Las Serenas
3632000 Rent/Leases-Real Property 1,064,938 1,122,334 1,175,333
Expenditures
4309200 Prof - Contracting 74,196 82,551 110,077
4309300 Prof-Other Admn Expenses 93,007 88,200 113,400
4309800 Prof-Apartments 206,446 254,334 262,783
4322300 Advertising Promotional 174 4,114 178
4331000 R/M-Buildings 175,809 223,454 262,980
4331100 Replacement Expenditures (68,533) - -
4351400 Utilities-Electric 132,816 151,465 175,193
4369500 Misc Expenses 24,457 26,624 53,487
4405000 Cap-Improvements 227,396 - -
8640 Total Expenditures 865,768 830,742 978,098
280
HOUSING AUTHORITY – NEIGHBORS GARDENS 8718650
Overview
Budget
Account No.Description FY 2023-24
Actuals
FY 2024-25
Adopted Budget
FY 2025-26
Adopted Budget
Revenue Neighbors Gardens
3632000 Rent/Leases-Real Property 188,738 196,688 244,286
Expenditures
4308800 Prof- Apartments 47,029 54,553 55,901
4309200 Prof - Contracting 28,442 43,453 23,229
4309300 Prof-Other Admn Expenses 14,832 14,112 18,144
4322300 Advertising Promotional - 790 -
4331000 R/M-Buildings 43,566 60,463 65,314
4331100 Replacement Expenditures (4,575) - -
4351400 Utilities-Electric 23,763 24,549 35,585
4369500 Misc Expenses 4,856 4,855 9,512
4405000 Cap-Improvements 113,925 - -
8650 Total Expenditures 271,838 202,775 207,685
281
HOUSING AUTHORITY – ONE QUAIL PLACE 8718660
Overview
Budget
3632000 Rent/Leases-Real Property 3,674,637 3,820,513 4,329,987
Expenditures
4309200 Prof - Contracting 218,201 265,968 340,749
4309300 Prof-Other Admn Expenses 237,303 225,792 290,304
4309502 Prof- Apartments 1,038,684 1,234,950 1,235,703
4322300 Advertising Promotional 1,078 13,153 405
4331000 R/M-Buildings 584,419 677,997 705,677
4331100 Replacement Expenditures (95,823) - -
4351400 Utilities-Electric 414,458 415,352 440,384
4369500 Misc Expenses 557 118,191 170,077
4405000 Cap-Improvements 372,095 - -
8660 Total Expenditures 2,770,973 2,951,403 3,183,299
282
HOUSING AUTHORITY – PUEBLOS 8718670
Overview
Budget
Account No.Description FY 2023-24
Actuals
FY 2024-25
Adopted Budget
FY 2025-26
Adopted Budget
Revenue The Pueblos
3632000 Rent/Leases-Real Property 89,860 99,175 87,437
Expenditures
4308700 Prof-Apartments 42,900 58,324 49,186
4309200 Prof - Contracting 18,430 34,818 11,493
4309300 Prof-Other Admn Expenses 9,301 8,820 11,340
4322300 Advertising Promotional - 554 194
4331000 R/M-Buildings 16,532 45,814 48,383
4331100 Replacement Expenditures (10,870) - -
4351400 Utilities-Electric 12,963 15,384 25,326
4369500 Misc Expenses 2,365 5,169 6,486
4405000 Cap-Improvements 24,846 - -
8670 Total Expenditures 116,467 168,883 152,408
283
HOUSING AUTHORITY – CALIFORNIA VILLAS 8718680
Overview
Budget
3632000 Rent/Leases-Real Property 1,226,806 1,284,611 1,336,702
Expenditures
4308200 Prof-Apartments 297,419 305,148 314,588
4309200 Prof - Contracting 179,219 108,927 137,542
4309300 Prof-Other Admn Expenses 87,377 82,908 106,596
4322300 Advertising Promotional - 3,626 242
4331000 R/M-Buildings 177,683 181,738 217,039
4331100 Replacement Expenditures (8,411) - -
4351400 Utilities-Electric 174,327 191,093 208,604
4369500 Misc Expenses 28,111 31,001 49,792
4405000 Cap-Improvements 49,256 - -
8680 Total Expenditures 984,980 904,441 1,034,403
284
HOUSING AUTHORITY – TAOS PALMS 8718690
Overview
Budget
Account No.Description FY 2023-24
Actuals
FY 2024-25
Adopted Budget
FY 2025-26
Adopted Budget
Revenue Taos Palms
3632000 Rent/Leases-Real Property 146,549 183,399 171,301
Expenditures
4308500 Prof-Apartments 39,772 39,046 43,150
4309200 Prof - Contracting 20,285 36,027 13,137
4309300 Prof-Other Admn Expenses 9,921 9,408 12,096
4322300 Advertising Promotional - 584 200
4331000 R/M-Buildings 47,258 50,475 58,311
4351400 Utilities-Electric 15,999 18,730 28,246
4369500 Misc Expenses (7,621) 9,423 8,774
4405000 Cap-Improvements 143,011 - -
8690 Total Expenditures 268,624 163,693 163,914
285
HOUSING AUTHORITY – CARLOS ORTEGA VILLAS 8718691
Overview
Budget
Account No.Description FY 2023-24
Actuals
FY 2024-25
Adopted Budget
FY 2025-26
Adopted Budget
Revenue Carlos Ortega Villas
3632000 Rent/Leases-Real Property 598,206 593,101 682,042
Expenditures
4308900 Prof-Apartments 198,316 224,734 221,262
4309200 Prof - Contracting 44,856 73,603 68,644
4309300 Prof-Other Admn Expenses 45,263 42,924 55,188
4322300 Advertising Promotional 578 2,581 829
4331000 R/M-Buildings 40,181 85,333 92,807
4331100 Replacement Expenditures (9,912) - -
4351400 Utilities-Electric 97,309 80,778 96,501
4369500 Misc Expenses 25,575 27,725 31,698
4405000 Cap-Improvements 33,366 - -
8691 Total Expenditures 475,532 537,678 566,929
286
HOUSING AUTHORITY – PALM VILLAGE 8718692
Overview
Budget
Account No.Description FY 2023-24
Actuals
FY 2024-25
Adopted Budget
FY 2025-26
Adopted Budget
Revenue Palm Village
3632000 Rent/Leases-Real Property 317,792 344,923 283,076
Expenditures
4308900 Prof-Apartments 72,700 80,874 78,856
4309200 Prof - Contracting 26,351 42,067 25,098
4309300 Prof-Other Admn Expenses 22,273 21,168 27,216
4322300 Advertising Promotional 1,064 200
4331000 R/M-Buildings 39,875 64,548 63,127
4351400 Utilities-Electric 52,843 54,997 68,897
4369500 Misc Expenses 8,225 10,991 16,217
4405000 Cap-Improvements 19,095 - -
8692 Total Expenditures 241,361 275,709 279,611
287
HOUSING AUTHORITY – CANDLEWOOD 8718693
Overview
Budget
Account No.Description FY 2023-24
Actuals
FY 2024-25
Adopted Budget
FY 2025-26
Adopted Budget
Revenue Candlewood
3632000 Rent/Leases-Real Property 169,022 193,163 167,240
Expenditures
4308900 Prof-Apartments 72,833 89,435 91,589
4309200 Prof - Contracting 40,028 40,503 22,964
4309300 Prof-Other Admn Expenses 18,427 17,640 22,680
4322300 Advertising Promotional 76 914 194
4331000 R/M-Buildings 41,154 70,368 83,011
4331100 Replacement Expenditures (18,877) - -
4351400 Utilities-Electric 38,503 43,654 51,601
4369500 Misc Expenses 7,641 14,111 15,714
4405000 Cap-Improvements 39,736 - -
8693 Total Expenditures 239,520 276,625 287,753
288
HOUSING AUTHORITY – LA ROCCA VILLAS 8718694
Overview
Budget
Account No.Description FY 2023-24
Actuals
FY 2024-25
Adopted Budget
FY 2025-26
Adopted Budget
Revenue La Rocca Villas
3632000 Rent/Leases-Real Property 167,872 186,050 191,089
Expenditures
4308900 Prof-Apartments 77,510 86,530 90,469
4309200 Prof - Contracting 31,644 51,427 33,476
4309300 Prof-Other Admn Expenses 16,741 15,876 20,412
4322300 Advertising Promotional - 848 200
4331000 R/M-Buildings 18,547 47,520 45,791
4331100 Replacement Expenditures (1,833) - -
4351400 Utilities-Electric 70,662 69,195 84,071
4369500 Misc Expenses 2,000 6,018 8,681
4405000 Cap-Improvements 9,140 - -
8694 Total Expenditures 224,411 277,414 283,100
289
HOUSING AUTHORITY – SAGECREST 8718695
Overview
Budget
Account No.Description FY 2023-24
Actuals
FY 2024-25
Adopted Budget
FY 2025-26
Adopted Budget
Revenue Sagecrest
3632000 Rent/Leases-Real Property 89,469 109,185 104,750
Expenditures
4308900 Prof-Apartments 32,404 33,328 34,891
4309200 Prof - Contracting 20,812 49,644 24,026
4309300 Prof-Other Admn Expenses 8,681 8,232 10,584
4322300 Advertising Promotional - 435 99
4331000 R/M-Buildings 13,587 36,506 25,661
4331100 Replacement Expenditures (6,977) - -
4351400 Utilities-Electric 13,192 14,433 23,520
4369500 Misc Expenses 4,049 4,163 5,617
4405000 Cap-Improvements 15,103 - -
8695 Total Expenditures 100,850 146,741 124,398
290
HOUSING AUTHORITY – SANTA ROSA 8718696
Overview
Budget
Account No.Description FY 2023-24
Actuals
FY 2024-25
Adopted Budget
FY 2025-26
Adopted Budget
Revenue Santa Rosa
3632000 Rent/Leases-Real Property 181,067 196,060 172,391
Expenditures
4308900 Prof-Apartments 47,946 99,831 54,248
4309200 Prof - Contracting 25,439 42,515 21,482
4309300 Prof-Other Admn Expenses 12,303 11,760 15,120
4322300 Advertising Promotional - 680 200
4331000 R/M-Buildings 30,779 68,032 51,268
4351400 Utilities-Electric 18,779 20,803 31,466
4369500 Misc Expenses 3,069 4,723 6,703
4405000 Cap-Improvements 14,956 - -
8696 Total Expenditures 153,272 248,344 180,487
291
HOUSING ASSET FUND ADMINISTRATION FUND 873
The Housing Asset Fund was established pursuant to redevelopment dissolution law to
account for expenditures and revenues related to the assets transferred to the successor
Housing Entity.
Overview
Fund Budget
4211000 Office Supplies 238 500 400
4301500 Prof - Legal 114,877 100,000 60,000
4302000 Prof-Accounting/Auditing - 5,000 -
4309000 Prof - Other 33,343 50,000 60,000
4321000 Req Legal Advertising - 1,500 3,000
4337000 R/M-Other Equipment 8,216 10,000 13,000
4361000 Printing / Duplicating - 650 1,000
4363000 Dues 260 650 -
4366000 Postage & Freight 681 1,000 500
4400100 Capital Project 105,203 675,000 650,000
873 TOTAL 262,818 844,300 787,900
Housing Asset Fund 873
Description FY 2022-23
Actuals
FY 2023-24
Actuals
FY 2024-25
Revised Budget
FY 2025-26
Adopted Budget
Beginning Fund Balance 43,392,950 38,774,552 40,460,908 38,654,156
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 1,848,766 1,914,562 1,952,000 1,952,000
Transfers In - - - -
Other Revenues 38,780 34,352 35,328 -
Total Revenues 1,887,546 1,948,914 1,987,328 1,952,000
Expenditures
Personnel - - - -
Operating 126,955 157,355 119,080 137,900
Capital 6,378,988 105,203 3,675,000 650,000
Transfers Out - - - -
Total Expenditures 6,505,944 262,558 3,794,080 787,900
Ending Fund Balance 38,774,552 40,460,908 38,654,156 39,818,256
292
SECTION 9:
CLASSIFICATIONS AND
SALARY SCHEDULE
293
RESOLUTION NO. 2025-052
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
DESERT, RESCINDING AND REPLACING RESOLUTION NO. 2025-006,
ADOPTING AUTHORIZED CLASSIFICATIONS, ALLOCATED
POSITIONS, SALARY SCHEDULE, AND SALARY RANGES INCLUDED
HEREIN AND ATTACHED AS “EXHIBIT A” EFFECTIVE JULY 1, 2025.
WHEREAS, the City of Palm Desert identifies employees by classifications and
groups for the purpose of salary and benefit administration; and
WHEREAS, the City of Palm Desert has met and conferred in good faith with the
Palm Desert Employees Organization (PDEO) in accordance with the Meyers-Milias-
Brown Act and the City’s Employer-Employee Relations Ordinance; and
WHEREAS, the City of Palm Desert has reached an agreement and entered into
a memorandum of understanding extension with the employees represented by the
PDEO, for the period of July 1, 2025, through June 30, 2026, and Exhibit A is consistent
with this agreement;
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Palm
Desert, California, as follows:
SECTION 1. Salary schedule, ranges & allocated positions and authorized
classifications.
The City of Palm Desert’s Personnel System, Section 2.52 of the Palm Desert
Municipal Code, prescribes specific terms for appointment and tenure of all City
employees. Exhibit A contains the tables of allocated classifications, positions, and salary
ranges authorized effective July 1, 2025.
The City Manager is hereby authorized to modify the Allocated Classifications,
Positions and Salary Schedule during the FY 2025-26 for modifications the City Manager
determines are reasonably necessary or appropriate for business necessity including,
without limitation, the implementation of title and responsibility changes, any minimum
wage laws, use of over-hires for training, limited term student internships and modification
of vacant positions in so far as such modifications do not exceed the adopted 2025-26
Financial Plan.
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
294
Title
Exempt
Group
Executive
Contract At Will
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
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SECTION 2. Personnel groups/designations.
The City assigns classifications to designated groups for the purposes of defining
exempt status, benefits allocation and purchasing authority. These classifications (listed
in the table below) are categorized as follows:
Group X: Executive Contract Positions:
The classifications designated as Group X, Executive Contract, have the highest level of
executive responsibility and authority; these positions are governed by individual
employment agreements.
Group A: Directors and Department Heads
The classifications designated as Group A have a higher level of responsibility and
authority and they are exempt from overtime provisions as defined by the Fair Labor
Standards Act and set forth in the Personnel Rules and Regulations, Section 2.52.305.
They may be At Will and governed by employment agreements. Among other things,
these positions require spending numerous extra hours at meetings, conferences, and
work.
Group B: Mid-Management/Professional
The positions classifications as Group B are managerial, supervisorial, or professional in
nature and they are exempt from overtime provisions as defined by the Fair Labor
Standards Act and set forth in the Personnel Rules and Regulations, Section 2.52.305.
Among other things, these positions require spending occasional extra hours at meetings,
conferences, and work.
Purchasing Authority Groups
The City Manager, pursuant to PDMC Chapter 3.30.020 (C) and 3.30.030 (A) may set
purchasing limits and thresholds. These limits may be set by this resolution, an
administrative purchasing policy established by the City Manager, or an annual
memorandum from the City Manager to the Finance Director.
ADOPTED ON JUNE 26, 2025.
JAN C. HARNIK
MAYOR
ATTEST:
ANTHONY J. MEJIA
CITY CLERK
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296
I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that
Resolution No. 2025-052 is a full, true, and correct copy, and was duly adopted at a
regular meeting of the City Council of the City of Palm Desert on June 26, 2025, by the
following vote:
AYES: NESTANDE, PRADETTO, QUINTANILLA, TRUBEE, AND HARNIK
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
RECUSED: NONE
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the
City of Palm Desert, California, on ___________________.
ANTHONY J. MEJIA
CITY CLERK
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
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297
FY 2025-26
Allocated Positions
Exhibit A
Classification Allocated
Positions Salary Grade Exempt
Status Notes:
City Manager 1 CM Exempt X
Assistant City Manager 1 73 Exempt X
Management Analyst I/II 1 40/42 Exempt B
Management Aide I/II 1 34/36 Non-Exempt
Executive Assistant 1 36 Non-Exempt C (confidential)
1104130 5
Human Resources
Director of Human Resources 1 64 Exempt X
Human Resources Specialist 1 36 Non-Exempt
Human Resources Analyst I/II 2 40/42 Exempt C (confidential)
1104154 4
City Clerk 1 66 Exempt X
Assistant City Clerk 1 46 Exempt B
Senior Administrative Assistant 1 34 Non-Exempt
Receptionist 1 20 Non-Exempt
Records Coordinator 1 38 Non-Exempt
Senior Deputy Clerk 3 38 Non-Exempt
1104111 8
Total City Manager 17
Library Services
Director of Library Services 1 68 Exempt X
Assistant Director of Library Services 1 56 Exempt B
Library Manager 2 50 Exempt B
Librarian I/II 4 40/42 Exempt B
Library Assistant (PT)11 20 Non-Exempt
2524662 19
Total Library Services 19
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
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FY 2025-26
Allocated Positions
Exhibit A
Classification Allocated
Positions Salary Grade Exempt
Status Notes:
Director of Finance/City Treasurer 1 71 Exempt X
Deputy Director of Finance 2 63 Exempt B
Accounting Supervisor 1 46 Exempt B
Finance Supervisor 1 46 Exempt B
Senior Management Analyst 2 45 Exempt B
Management Analyst I/II 2 40/42 Exempt B
Accountant 3 43 Non-Exempt
Senior Administrative Assistant 2 34 Non-Exempt
Payroll Coordinator 1 38 Non-Exempt
Accounting Technician I/II 2 28/32 Non-Exempt
1104150 17
Housing Manager 1 51 Exempt B
Senior Management Analyst 1 45 Exempt B
8704195 2
Information Technology
Information Systems Manager 1 62 Exempt B
Cyber Security Officer 1 50 Exempt B
Management Aide I/II 1 34/36 Non-Exempt
Senior Information Systems Administrator 1 48 Non-Exempt
Senior GIS Admin 1 47 Non-Exempt
Senior Biz Systems Enterprise 1 46 Non-Exempt
Biz Systems Enterprise 1 42 Non-Exempt
1104190 7
Total Finance 26
Director, Econ Development 1 70 Exempt A
Deputy Director, Econ Development 1 63 Exempt B
Community Relations Supervisor 1 46 Exempt B
Management Analyst I/II 2 40/42 Exempt B
Administrative Assistant I/II - Econ. Dvlpt.1 28/32 Non-Exempt
4430 6
Special Programs
Special Events Coordinator 1 42 Exempt B
Management Analyst I/II- Environmental 1 40/42 Exempt B
Management Analyst I/II - Art 1 40/42 Exempt B
Administrative Assistant I/II - Special Programs 1 28/32 Non-Exempt
4430 4
Public Affairs
Public Affairs Manager 1 56 Exempt B
Communications and Marketing Coordinator 1 42 Exempt B
Management Aide I/II 1 34/36 Non-Exempt
Visitor Services Specialist 1 28 Non-Exempt
Visitor Services Assistant (PT)2 20 Non-Exempt
4417 6
Total Economic Development 16
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
299
FY 2025-26
Allocated Positions
Exhibit A
Classification Allocated
Positions Salary Grade Exempt
Status Notes:
Director of Development Services 1 70 Exempt X
Dep Dir of Development Services 1 63 Exempt B
Executive Assistant 1 36 Non-Exempt
Principal Planner 1 53 Exempt B
Senior Planner 1 46 Exempt B
Associate Planner I/II 2 42/44 Non-Exempt B
Assistant Planner 1 36 Non-Exempt B
Planning Technician 1 34 Non-Exempt
GIS Analyst 1 42 Non-Exempt
Development Services Coordinator 1 42 Non-Exempt
Management Analyst I/II 1 40/42 Exempt B
4470 12
Engineering Services
Associate Engineer 1 48 Exempt B
1104423 1
Building & Safety
Chief Building Official 1 62 Exempt B
Assistant Building Official 1 51 Exempt B
Senior Building Inspector 1 42 Non-Exempt
Building Inspector II 3 38 Non-Exempt
Adminstrative Assistant I/II 1 28/32 Non-Exempt
4420 7
Code Compliance
Code Compliance & Support Services Manager 1 51 Exempt B
Code Compliance Officer I/II 6 30/34 Non-Exempt
Homeless and Support Services Manager 1 48 Exempt B
Administrative Assistant I/II 1 28/32 Non-Exempt
4422 9
Palm Desert Permit Center
Management Analyst I/II 1 40/42 Exempt B
Senior Permit Technician 1 35 Non-Exempt
Management Aide I/II 1 34/36 Non-Exempt
Permit Technician I/II 3 28/32 Non-Exempt
Office Assistant II 1 20/24 Non-Exempt
4421 7
Total Development Services 36
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
300
FY 2025-26
Allocated Positions
Exhibit A
Classification Allocated
Positions Salary Grade Exempt
Status Notes:
Capital Projects Administration
Director of Capital Projects 1 70 Exempt X
Capital Projects Manager 1 53 Exempt B
Senior Project Manager 2 50 Exempt B
Project Manager 2 48 Exempt B
Senior Public Works Inspector 1 40 Non-Exempt
Public Works Inspector I/II 2 34/37 Non-Exempt
Total Capital Projects 9
Public Works
Director of Public Works 1 70 Exempt X
Deputy Director of Public Works 1 63 Exempt B
Business Operations Manager 1 50 Exempt B
Senior Management Analyst 1 45 Exempt B
Senior Project Manager 1 50 Exempt B
Management Analyst I/II 2 40/42 Exempt B
Senior Administrative Assistant 2 34 Non-Exempt
Administrative Assistant I/II 1 28/32 Non-Exempt
4300 10
Community Services
Community Services Mger 1 51 Exempt B
Public Works Superintendent 1 48 Exempt B
Management Analyst I/II 1 40/42 Exempt B
Landscape Inspector I/II 3 34/36 Non-Exempt
4614 6
Facilities Management
Project Manager 1 48 Exempt B
Senior Facilities Specialist 1 38 Non-Exempt
Facilities Specialist 1 36 Non-Exempt
4340 3
Public Works Superintendent 1 48 Exempt B
Streets Maintenance Supervisor 1 46 Exempt B
Office Assistant I/II 1 20/24 Non-Exempt
Senior Maintenance Worker 1 40 Non-Exempt
Maintenance Worker III 4 36 Non-Exempt
Maintenance Worker I/II 8 28/32 Non-Exempt
4310 16
Traffic Signal Maintenance
Project Manager 1 48 Exempt B
Senior Traffic Signal Specialist 1 45 Non-Exempt
Traffic Signal Technician I/II 3 34/38 Non-Exempt
4250 5
Total Public Works 40
TOTAL ALLOCATED POSITIONS 163
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
301
FY 2025-26 Exhibit A
City of Palm Desert
Salary Schedule Grade/Step Table
10 Annual 40,310 42,328 44,450 46,675 49,026 51,480 53,269 55,328
Monthly 3,359 3,527 3,704 3,890 4,086 4,290 4,439 4,611
Hourly 19.38 20.35 21.37 22.44 23.57 24.75 25.61 26.60
11 Annual 41,350 43,410 45,573 47,840 50,253 52,770 54,558 56,722
Monthly 3,446 3,618 3,798 3,987 4,188 4,398 4,547 4,727
Hourly 19.88 20.87 21.91 23.00 24.16 25.37 26.23 27.27
12 Annual 42,349 44,470 46,696 49,046 51,542 54,080 55,952 58,136
Monthly 3,529 3,706 3,891 4,087 4,295 4,507 4,663 4,845
Hourly 20.36 21.38 22.45 23.58 24.78 26.00 26.90 27.95
13 Annual 43,430 45,594 47,861 50,274 52,790 55,411 57,366 59,613
Monthly 3,619 3,800 3,988 4,190 4,399 4,618 4,781 4,968
Hourly 20.88 21.92 23.01 24.17 25.38 26.64 27.58 28.66
14 Annual 44,491 46,717 49,067 51,563 54,142 56,826 58,781 61,110
Monthly 3,708 3,893 4,089 4,297 4,512 4,736 4,898 5,093
Hourly 21.39 22.46 23.59 24.79 26.03 27.32 28.26 29.38
15 Annual 45,614 47,882 50,294 52,832 55,453 58,261 60,278 62,629
Monthly 3,801 3,990 4,191 4,403 4,621 4,855 5,023 5,219
Hourly 21.93 23.02 24.18 25.40 26.66 28.01 28.98 30.11
16 Annual 46,738 49,088 51,584 54,163 56,867 59,696 61,755 64,168
Monthly 3,895 4,091 4,299 4,514 4,739 4,975 5,146 5,347
Hourly 22.47 23.60 24.80 26.04 27.34 28.70 29.69 30.85
17 Annual 47,902 50,336 52,853 55,515 58,282 61,214 63,336 65,811
Monthly 3,992 4,195 4,404 4,626 4,857 5,101 5,278 5,484
Hourly 23.03 24.20 25.41 26.69 28.02 29.43 30.45 31.64
18 Annual 49,150 51,626 54,184 56,888 59,717 62,691 64,896 67,413
Monthly 4,096 4,302 4,515 4,741 4,976 5,224 5,408 5,618
Hourly 23.63 24.82 26.05 27.35 28.71 30.14 31.20 32.41
19 Annual 50,378 52,874 55,557 58,302 61,235 64,272 66,560 69,139
Monthly 4,198 4,406 4,630 4,859 5,103 5,356 5,547 5,762
Hourly 24.22 25.42 26.71 28.03 29.44 30.90 32.00 33.24
20 Annual 51,646 54,205 56,930 59,758 62,733 65,894 68,162 70,845
Monthly 4,304 4,517 4,744 4,980 5,228 5,491 5,680 5,904
Hourly 24.83 26.06 27.37 28.73 30.16 31.68 32.77 34.06
21 Annual 52,915 55,578 58,344 61,277 64,293 67,538 69,909 72,634
Monthly 4,410 4,632 4,862 5,106 5,358 5,628 5,826 6,053
Hourly 25.44 26.72 28.05 29.46 30.91 32.47 33.61 34.92
22 Annual 54,246 56,950 59,779 62,795 65,915 69,243 71,594 74,443
Monthly 4,521 4,746 4,982 5,233 5,493 5,770 5,966 6,204
Hourly 26.08 27.38 28.74 30.19 31.69 33.29 34.42 35.79
23 Annual 55,598 58,365 61,318 64,355 67,558 70,928 73,424 76,315
Monthly 4,633 4,864 5,110 5,363 5,630 5,911 6,119 6,360
Hourly 26.73 28.06 29.48 30.94 32.48 34.10 35.30 36.69
24 Annual 56,971 59,821 62,816 65,957 69,264 72,738 75,275 78,208
Monthly 4,748 4,985 5,235 5,496 5,772 6,062 6,273 6,517
Hourly 27.39 28.76 30.20 31.71 33.30 34.97 36.19 37.60
25 Annual 58,406 61,339 64,418 67,621 70,990 74,547 77,126 80,163
Monthly 4,867 5,112 5,368 5,635 5,916 6,212 6,427 6,680
Hourly 28.08 29.49 30.97 32.51 34.13 35.84 37.08 38.54
26 Annual 59,842 62,858 65,998 69,306 72,779 76,398 79,102 82,181
Monthly 4,987 5,238 5,500 5,776 6,065 6,367 6,592 6,848
Hourly 28.77 30.22 31.73 33.32 34.99 36.73 38.03 39.51
27 Annual 61,360 64,459 67,642 71,032 74,589 78,333 81,037 84,219
Monthly 5,113 5,372 5,637 5,919 6,216 6,528 6,753 7,018
Hourly 29.50 30.99 32.52 34.15 35.86 37.66 38.96 40.49
28 Annual 62,899 66,040 69,347 72,800 76,419 80,246 83,096 86,341
Monthly 5,242 5,503 5,779 6,067 6,368 6,687 6,925 7,195
Hourly 30.24 31.75 33.34 35.00 36.74 38.58 39.95 41.51
29 Annual 64,501 67,683 71,094 74,651 78,395 82,285 85,134 88,483
Monthly 5,375 5,640 5,925 6,221 6,533 6,857 7,095 7,374
Hourly 31.01 32.54 34.18 35.89 37.69 39.56 40.93 42.54
30 Annual 66,082 69,368 72,842 76,482 80,309 84,323 87,277 90,688
Monthly 5,507 5,781 6,070 6,374 6,692 7,027 7,273 7,557
6/16/2025 Page 1 of 4
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
302
FY 2025-26 Exhibit A
City of Palm Desert
Salary Schedule Grade/Step Table
31 Annual 67,746 71,115 74,672 78,437 82,326 86,445 89,482 92,955
Monthly 5,646 5,926 6,223 6,536 6,861 7,204 7,457 7,746
Hourly 32.57 34.19 35.90 37.71 39.58 41.56 43.02 44.69
32 Annual 69,410 72,883 76,523 80,330 84,386 88,587 91,686 95,285
Monthly 5,784 6,074 6,377 6,694 7,032 7,382 7,641 7,940
Hourly 33.37 35.04 36.79 38.62 40.57 42.59 44.08 45.81
33 Annual 71,198 74,714 78,478 82,368 86,486 90,813 94,016 97,656
Monthly 5,933 6,226 6,540 6,864 7,207 7,568 7,835 8,138
Hourly 34.23 35.92 37.73 39.60 41.58 43.66 45.20 46.95
34 Annual 72,946 76,586 80,413 84,427 88,670 93,080 96,366 100,090
Monthly 6,079 6,382 6,701 7,036 7,389 7,757 8,031 8,341
Hourly 35.07 36.82 38.66 40.59 42.63 44.75 46.33 48.12
35 Annual 74,755 78,499 82,410 86,528 90,896 95,410 98,758 102,627
Monthly 6,230 6,542 6,868 7,211 7,575 7,951 8,230 8,552
Hourly 35.94 37.74 39.62 41.60 43.70 45.87 47.48 49.34
36 Annual 76,648 80,434 84,469 88,712 93,101 97,822 101,254 105,186
Monthly 6,387 6,703 7,039 7,393 7,758 8,152 8,438 8,766
Hourly 36.85 38.67 40.61 42.65 44.76 47.03 48.68 50.57
37 Annual 78,541 82,451 86,570 90,938 95,472 100,256 103,750 107,806
Monthly 6,545 6,871 7,214 7,578 7,956 8,355 8,646 8,984
Hourly 37.76 39.64 41.62 43.72 45.90 48.20 49.88 51.83
38 Annual 80,496 84,531 88,754 93,184 97,864 102,773 106,350 110,510
Monthly 6,708 7,044 7,396 7,765 8,155 8,564 8,863 9,209
Hourly 38.70 40.64 42.67 44.80 47.05 49.41 51.13 53.13
39 Annual 82,514 86,611 90,979 95,534 100,298 105,310 109,034 113,256
Monthly 6,876 7,218 7,582 7,961 8,358 8,776 9,086 9,438
Hourly 39.67 41.64 43.74 45.93 48.22 50.63 52.42 54.45
40 Annual 84,573 88,795 93,288 97,947 102,814 107,952 111,717 116,106
Monthly 7,048 7,400 7,774 8,162 8,568 8,996 9,310 9,676
Hourly 40.66 42.69 44.85 47.09 49.43 51.90 53.71 55.82
41 Annual 86,674 91,021 95,576 100,360 105,394 110,677 114,504 118,997
Monthly 7,223 7,585 7,965 8,363 8,783 9,223 9,542 9,916
Hourly 41.67 43.76 45.95 48.25 50.67 53.21 55.05 57.21
42 Annual 88,878 93,330 97,989 102,856 107,994 113,422 117,374 121,971
Monthly 7,407 7,778 8,166 8,571 9,000 9,452 9,781 10,164
Hourly 42.73 44.87 47.11 49.45 51.92 54.53 56.43 58.64
43 Annual 91,083 95,659 100,464 105,456 110,718 116,293 120,349 125,029
Monthly 7,590 7,972 8,372 8,788 9,227 9,691 10,029 10,419
Hourly 43.79 45.99 48.30 50.70 53.23 55.91 57.86 60.11
44 Annual 93,392 98,030 102,918 108,098 113,485 119,163 123,323 128,128
Monthly 7,783 8,169 8,577 9,008 9,457 9,930 10,277 10,677
Hourly 44.90 47.13 49.48 51.97 54.56 57.29 59.29 61.60
45 Annual 95,722 100,506 105,498 110,802 116,355 122,138 126,422 131,352
Monthly 7,977 8,376 8,792 9,234 9,696 10,178 10,535 10,946
Hourly 46.02 48.32 50.72 53.27 55.94 58.72 60.78 63.15
46 Annual 98,093 102,960 108,160 113,547 119,226 125,195 129,563 134,638
Monthly 8,174 8,580 9,013 9,462 9,936 10,433 10,797 11,220
Hourly 47.16 49.50 52.00 54.59 57.32 60.19 62.29 64.73
47 Annual 100,568 105,560 110,843 116,418 122,221 128,357 132,808 138,008
Monthly 8,381 8,797 9,237 9,702 10,185 10,696 11,067 11,501
Hourly 48.35 50.75 53.29 55.97 58.76 61.71 63.85 66.35
48 Annual 103,022 108,222 113,630 119,267 125,278 131,518 136,136 141,461
Monthly 8,585 9,019 9,469 9,939 10,440 10,960 11,345 11,788
Hourly 49.53 52.03 54.63 57.34 60.23 63.23 65.45 68.01
49 Annual 105,622 110,926 116,459 122,304 128,419 134,846 139,526 144,976
Monthly 8,802 9,244 9,705 10,192 10,702 11,237 11,627 12,081
Hourly 50.78 53.33 55.99 58.80 61.74 64.83 67.08 69.70
50 Annual 108,306 113,693 119,350 125,362 131,581 138,195 143,042 148,595
Monthly 9,026 9,474 9,946 10,447 10,965 11,516 11,920 12,383
Hourly 52.07 54.66 57.38 60.27 63.26 66.44 68.77 71.44
51 Annual 110,989 116,522 122,366 128,482 134,909 141,648 146,598 152,339
Monthly 9,249 9,710 10,197 10,707 11,242 11,804 12,217 12,695
6/16/2025 Page 2 of 4
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
303
FY 2025-26 Exhibit A
City of Palm Desert
Salary Schedule Grade/Step Table
52 Annual 113,776 119,475 125,445 131,706 138,278 145,184 150,280 156,166
Monthly 9,481 9,956 10,454 10,976 11,523 12,099 12,523 13,014
Hourly 54.70 57.44 60.31 63.32 66.48 69.80 72.25 75.08
53 Annual 116,584 122,429 128,586 134,992 141,710 148,824 154,024 160,056
Monthly 9,715 10,202 10,716 11,249 11,809 12,402 12,835 13,338
Hourly 56.05 58.86 61.82 64.90 68.13 71.55 74.05 76.95
54 Annual 119,538 125,507 131,789 138,362 145,246 152,526 157,872 164,070
Monthly 9,962 10,459 10,982 11,530 12,104 12,711 13,156 13,673
Hourly 57.47 60.34 63.36 66.52 69.83 73.33 75.90 78.88
55 Annual 122,491 128,648 135,054 141,814 148,928 156,374 161,845 168,147
Monthly 10,208 10,721 11,255 11,818 12,411 13,031 13,487 14,012
Hourly 58.89 61.85 64.93 68.18 71.60 75.18 77.81 80.84
56 Annual 125,590 131,872 138,445 145,392 152,630 160,243 165,901 172,328
Monthly 10,466 10,989 11,537 12,116 12,719 13,354 13,825 14,361
Hourly 60.38 63.40 66.56 69.90 73.38 77.04 79.76 82.85
57 Annual 128,710 135,158 141,898 149,032 156,437 164,258 170,019 176,675
Monthly 10,726 11,263 11,825 12,419 13,036 13,688 14,168 14,723
Hourly 61.88 64.98 68.22 71.65 75.21 78.97 81.74 84.94
58 Annual 131,955 138,528 145,475 152,714 160,368 168,376 174,262 181,085
Monthly 10,996 11,544 12,123 12,726 13,364 14,031 14,522 15,090
Hourly 63.44 66.60 69.94 73.42 77.10 80.95 83.78 87.06
59 Annual 135,242 141,981 149,094 156,541 164,341 172,619 178,610 185,598
Monthly 11,270 11,832 12,425 13,045 13,695 14,385 14,884 15,467
Hourly 65.02 68.26 71.68 75.26 79.01 82.99 85.87 89.23
60 Annual 138,590 145,538 152,818 160,472 168,501 176,925 183,082 190,237
Monthly 11,549 12,128 12,735 13,373 14,042 14,744 15,257 15,853
Hourly 66.63 69.97 73.47 77.15 81.01 85.06 88.02 91.46
61 Annual 142,106 149,178 156,603 164,445 172,702 181,334 187,699 195,021
Monthly 11,842 12,432 13,050 13,704 14,392 15,111 15,642 16,252
Hourly 68.32 71.72 75.29 79.06 83.03 87.18 90.24 93.76
62 Annual 145,621 152,922 160,534 168,584 177,008 185,848 192,379 199,888
Monthly 12,135 12,744 13,378 14,049 14,751 15,487 16,032 16,657
Hourly 70.01 73.52 77.18 81.05 85.10 89.35 92.49 96.10
63 Annual 149,240 156,728 164,549 172,786 181,438 190,486 197,184 204,880
Monthly 12,437 13,061 13,712 14,399 15,120 15,874 16,432 17,073
Hourly 71.75 75.35 79.11 83.07 87.23 91.58 94.80 98.50
64 Annual 153,005 160,659 168,688 177,112 185,952 195,270 202,093 209,997
Monthly 12,750 13,388 14,057 14,759 15,496 16,273 16,841 17,500
Hourly 73.56 77.24 81.10 85.15 89.40 93.88 97.16 100.96
65 Annual 156,832 164,653 172,890 181,542 190,590 200,138 207,168 215,218
Monthly 13,069 13,721 14,408 15,129 15,883 16,678 17,264 17,935
Hourly 75.40 79.16 83.12 87.28 91.63 96.22 99.60 103.47
66 Annual 160,763 168,771 177,195 186,077 195,395 205,150 212,347 220,605
Monthly 13,397 14,064 14,766 15,506 16,283 17,096 17,696 18,384
Hourly 77.29 81.14 85.19 89.46 93.94 98.63 102.09 106.06
67 Annual 164,798 172,994 181,646 190,757 200,242 210,330 217,651 226,138
Monthly 13,733 14,416 15,137 15,896 16,687 17,528 18,138 18,845
Hourly 79.23 83.17 87.33 91.71 96.27 101.12 104.64 108.72
68 Annual 168,875 177,341 186,202 195,499 205,275 215,571 223,080 231,795
Monthly 14,073 14,778 15,517 16,292 17,106 17,964 18,590 19,316
Hourly 81.19 85.26 89.52 93.99 98.69 103.64 107.25 111.44
69 Annual 173,098 181,709 190,861 200,387 210,434 220,917 228,654 237,557
Monthly 14,425 15,142 15,905 16,699 17,536 18,410 19,055 19,796
Hourly 83.22 87.36 91.76 96.34 101.17 106.21 109.93 114.21
70 Annual 177,424 186,306 195,624 205,400 215,675 226,470 234,374 243,526
Monthly 14,785 15,526 16,302 17,117 17,973 18,873 19,531 20,294
Hourly 85.30 89.57 94.05 98.75 103.69 108.88 112.68 117.08
71 Annual 181,854 190,965 200,554 210,538 221,083 232,128 240,219 249,642
Monthly 15,155 15,914 16,713 17,545 18,424 19,344 20,018 20,804
Hourly 87.43 91.81 96.42 101.22 106.29 111.60 115.49 120.02
72 Annual 186,410 195,728 205,504 215,800 226,574 237,931 246,230 255,861
Monthly 15,534 16,311 17,125 17,983 18,881 19,828 20,519 21,322
6/16/2025 Page 3 of 4
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
304
FY 2025-26 Exhibit A
City of Palm Desert
Salary Schedule Grade/Step Table
73 Annual 191,090 200,637 210,642 221,187 232,232 243,838 252,408 262,246
Monthly 15,924 16,720 17,554 18,432 19,353 20,320 21,034 21,854
Hourly 91.87 96.46 101.27 106.34 111.65 117.23 121.35 126.08
74 Annual 195,832 205,629 215,925 226,720 238,056 249,954 258,710 268,798
Monthly 16,319 17,136 17,994 18,893 19,838 20,830 21,559 22,400
Hourly 94.15 98.86 103.81 109.00 114.45 120.17 124.38 129.23
75 Annual 200,741 210,766 221,312 232,378 243,984 256,194 265,158 275,496
Monthly 16,728 17,564 18,443 19,365 20,332 21,350 22,097 22,958
Hourly 96.51 101.33 106.40 111.72 117.30 123.17 127.48 132.45
Y-Rate 118 - 32 Annual 107,578
Monthly 8,965
Hourly 51.72
CM Annual 278,096 City Manager - per contract dated 03-24-2025
Hourly 133.70
CC Annual 36,116 City Council
6/16/2025 Page 4 of 4
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
305
City of Palm Desert
Personnel Summary
Position FY 2023-24 FY 2024-25 FY 2025-26 Department
City Manager 1 1 1 City Manager
Assistant City Manager 1 1 1 City Manager
City Engineer 1 0 0 City Manager
Management Analyst I/II 1 1 1 City Manager
Social Services Coordinator 1 0 0 City Manager
Homeless and Support Services Manager 0 1 0 City Manager*
Executive Assistant 1 0 1 City Manager*
Executive Coordinator 0 1 0 City Manager*
Management Aide I/II 0 1 1 City Manager
Total:6 6 5
Human Resources Manager 1 1 0 Human Resources*
Senior Administrative Assistant 1 0 0 Human Resources
Human Resources Analyst I/II 2 2 2 Human Resources
Human Resources Specialist 0 1 1 Human Resources
Director of Human Resources 0 0 1 Human Resources*
Total:4 4 4
City Clerk 1 1 1 City Clerk
Assistant City Clerk 1 1 1 City Clerk
Administrative Assistant - City Council 1 1 0 City Clerk
Receptionist 1 1 1 City Clerk
Records Coordinator 1 1 1 City Clerk
Senior Deputy Clerk 1 1 3 City Clerk*
Deputy Clerk I/II 1 1 0 City Clerk*
Senior Administrative Assistant 0 0 1 City Clerk*
Total:7 7 8
Director of Library Services 0 1 1 Library Services
Assistant Director of Library Services 0 1 1 Library Services
Library Manager 0 2 2 Library Services
Librarian I/II 0 4 4 Library Services
Library Assistant 0 12 11 Library Services*
Total:0 20 19
City Engineer 0 1 0 Engineering and Services*
Senior Engineer 0 1 0 Engineering and Services*
Assistant Engineer 0 2 0 Engineering and Services*
Associate Engineer 0 0 1 Engineering and Services*
Total:0 4 1
Director of Finance/City Treasurer 1 1 1 Finance
Deputy Director of Finance 2 2 2 Finance
Finance Supervisor 1 1 1 Finance
Senior Contracts and Grants Analyst 1 1 0 Finance*
Management Analyst 1 2 2 Finance
Purchasing Coordinator 1 0 0 Finance
Accountant 2 3 3 Finance
Senior Administrative Assistant 0 1 2 Finance*
Administrative Assistant I/II 2 1 0 Finance*
Accounting Technician I/II 6 4 2 Finance*
Accounting Supervisor 0 0 1 Finance*
Senior Management Analyst I/II 0 0 2 Finance*
Payroll Coordinator 0 0 1 Finance*
Total:17 16 17
Information Systems Manager 1 1 1 Information Technology
Senior Information Systems Administrator 1 1 1 Information Technology
Senior Network Engineer 1 1 0 Information Technology*
Senior GIS Admin 1 1 1 Information Technology
Biz Systems Enterprise 1 2 1 Information Technology*
Management Aide I/II 0 1 1 Information Technology
Cyber Security Officer 0 0 1 Information Technology*
Senior Biz Systems Enterprise 0 0 1 Information Technology*
Total:5 7 7
306
City of Palm Desert
Personnel Summary
Continued
Position FY 2023-24 FY 2024-25 FY 2025-26 Department
Director of Economic Development 1 1 1 Economic Development
Deputy Director of Economic Development 1 1 1 Economic Development
Management Analyst I/II 2 1 2 Economic Development*
Administrative Assistant I/II - Econ. Dvlpt.1 1 1 Economic Development
Special Events Coordinator 1 1 1 Economic Development
Management Analyst I/II - Environmental 1 1 1 Economic Development
Management Analyst I/II - Art 1 1 1 Economic Development
Administrative Assistant I/II - Special Programs 1 1 1 Economic Development
Community Relations Supervisor 0 0 1 Economic Development*
Total:9 8 10
Senior Management Analyst 0 0 1 Housing*
Housing Manager 1 1 1 Housing
Management Analyst I/II 1 1 0 Housing*
Housing Program Tech 1 0 0 Housing
Total:3 2 2
Public Affairs Manager 1 1 1 Public Affairs
Community Relations Supervisor 0 1 0 Public Affairs*
Communications Analyst I/II 2 1 0 Public Affairs*
Marketing Specialist 1 0 0 Public Affairs
Office Assistant I/II 1 0 0 Public Affairs
Management Analyst I/II 0 1 0 Public Affairs*
Marketing Assistant 0 1 0 Public Affairs*
Office Assistant I/II OR Visitor Assistant 0 1 2 Public Affairs*
Communications and Marketing Coordinator 0 0 1 Public Affairs*
Management Aide I/II 0 0 1 Public Affairs*
Visitor Services Specialist 0 0 1 Public Affairs*
Total:5 6 6
Director of Development Services 1 1 1 Development Services
Deputy Director of Development Services 1 1 1 Development Services
Executive Assistant 1 1 1 Development Services
Principal Planner 1 2 1 Development Services*
Senior Planner 1 0 1 Development Services*
Planning Technician 0 1 1 Development Services
Associate Planner I/II 1 1 2 Development Services*
Assistant Planner I/II 1 0 1 Development Services*
Chief Inspector 1 0 0 Development Services
Management Analyst I/II 1 1 1 Development Services
Land Development Technician 1 0 0 Development Services
Senior Administrative Assistant 1 0 0 Development Services
GIS Analyst 0 1 1 Development Services
Development Services Coordinator 0 0 1 Development Services*
Total:11 9 12
Chief Building Official 1 1 1 Building and Safety
Assistant Building Official 0 1 1 Building and Safety
Senior Building Inspector 1 1 1 Building and Safety
Building Inspector I/II 3 2 3 Building and Safety*
Office Assistant I/II 1 0 0 Building and Safety*
Administrative Assistant I/II 0 1 1 Building and Safety
Total:6 6 7
Code Compliance Supervisor 1 1 0 Code*
Code Compliance Officer I/II 5 4 6 Code*
Office Assistant I/II 1 0 0 Code
Administrative Assistant I/II 0 1 1 Code
Code Compliance & Support Services Manager 0 0 1 Code*
Homeless & Support Services Manager 0 0 1 Code*
Total:7 6 9
307
City of Palm Desert
Personnel Summary
Continued
Position FY 2023-24 FY 2024-25 FY 2025-26 Department
Management Analyst I/II 0 1 1 Permit Center
Senior Permit Technician 0 1 1 Permit Center
Land Development Technician 0 1 0 Permit Center*
Management Aide I/II 0 1 1 Permit Center
Permit Technician I/II 4 2 3 Permit Center*
Office Assistant I/II 0 1 1 Permit Center
Total:4 7 7
Director of Capital Projects 1 1 1 Capital Projects
Capital Projects Manager 2 1 1 Capital Projects
Senior Project Manager 1 2 2 Capital Projects
Project Manager 2 1 2 Capital Projects*
Senior Public Works Inspector 0 1 1 Capital Projects
Public Works Inspector I/II 3 2 2 Capital Projects
Administrative Assistant I/II 1 0 0 Capital Projects
Total:10 8 9
Director of Public Works 1 1 1 Public Works
Deputy Director of Public Works 1 1 1 Public Works
Business Operations Manager 1 1 1 Public Works
Senior Management Analyst 1 1 1 Public Works
Senior Project Manager 0 1 1 Public Works
Senior Administrative Assistant 0 2 2 Public Works
Office Assistant I/II 1 1 0 Public Works*
Management Analyst I/II 0 1 2 Public Works*
Project Manager 1 0 0 Public Works
Administrative Assistant I/II 2 0 1 Public Works*
Total:8 9 10
Community Services Manager 1 1 1 Community Services
Management Analyst I/II 0 1 1 Community Services
Supervising Landscape Supervisor 1 1 0 Community Services*
Landscape Inspector 3 3 3 Community Services
Public Works Superintendent 0 0 1 Community Services*
Total:5 6 6
Project Manager 0 1 1 Facilities Management
Senior Facilities Specialist 1 1 1 Facilities Management
Maintenance Worker III - Facilities/Building Maint.1 0 0 Facilities Management
Facilities Specialist 1 1 1 Facilities Management
Project Technician 1 1 0 Facilities Management*
Total:4 4 3
Street Maintenance Supervisor 1 1 1 Streets Maintenance
Administrative Assistant I/II*1 1 0 Streets Maintenance*
Senior Maintenance Worker 1 2 1 Streets Maintenance*
Maintenance Worker III 3 4 4 Streets Maintenance
Maintenance Worker I/II 7 5 8 Streets Maintenance*
Public Works Superintendent 0 0 1 Streets Maintenance*
Office Assistant I/II 0 0 1 Streets Maintenance*
Total:13 13 16
Senior Project Manager 0 1 0 Traffic Signal Maintenance*
Project Manager 0 0 1 Traffic Signal Maintenance*
Transportation Manager 1 0 0 Traffic Signal Maintenance
Senior Traffic Signal Specialist 0 1 1 Traffic Signal Maintenance
Traffic Signal Specialist 1 0 0 Traffic Signal Maintenance
Traffic Signal Technician I/II 2 3 3 Traffic Signal Maintenance
Total:4 5 5
Grand Total 128 153 163
308
City of Palm Desert
Staff Changes
Department Position FTE Notes
City Manager's Office
City Manager's Office
City Manager's Office
City Manager's Office
City Manager's Office
City Manager's Office
City Manager's Office 1
City Manager's Office
City Manager's Office
City Manager's Office
City Manager's Office 1
City Manager's Office
City Manager's Office
Human Resources
Human Resources
Human Resources
Human Resources
Engineering Services
Engineering Services
Engineering Services
Engineering Services
Engineering Services
Engineering Services
Engineering Services
Library Services
Library Services 1
Library Services
Library Services
Library Services
Library Services
Finance 1
Finance
Finance
Finance
Finance Administrative Assistant I/II 1
Finance
Finance
Finance
Finance Payroll Coordinatior 1
Information Technology
Information Technology
Information Technology
Information Technology
Information Technology
Information Technology
Housing
Economic Development
Economic Development
Economic Development
Economic Development
Public Affairs
Public Affairs
Public Affairs 1
Public Affairs
Public Affairs 1
Public Affairs
Public Affairs
Development Services/Planning
Development Services/Planning
Development Services/Planning
Development Services/Planning
Development Services/Planning Senior Administrative Assistant 1
Development Services/Planning
Development Services/Planning
Development Services/Planning
Development Services/Planning
Development Services/Planning
Development Services/Planning
Building and Safety
Building and Safety
Building and Safety
Code Compliance
Code Compliance
Code Compliance
Code Compliance 1
Code Compliance 1
309
City of Palm Desert
Sraff Changes
Department Position FTE Notes
Code Compliance Code Compliance Officer I/II 2 Positions were added FY 2025-26
Permit Center
Permit Center
Permit Center
Permit Center Management Aide I/II 1
Permit Center Office Assistant I/II 1
Permit Center Land Development Technician 1
Permit Center Permit Technician I/II 1
Capital Projects Senior Public Works Inspector 1
Capital Projects Public Works Inspector 1
Capital Projects Administrative Assistant I/II 1
Capital Projects Project Manager 1
Public Works Senior Project Manager 1
Public Works Administrative Assistant I/II 1
Public Works Office Assistant I/II 1
Public Works Management Analyst I/II 1
Public Works Administrative Assistant I/II 1
Community Services Management Analyst 1
Community Services Supervising Landscape Supervisor 1
Community Services Public Works Superintendent 1
Traffic Signal Maintenance Transportation Manager 1
Traffic Signal Maintenance Traffic Signal Specialist 1
Traffic Signal Maintenance Senior Project Manager 1
Traffic Signal Maintenance Project Manager 1
Facilities Management Project Technician 1
Streets Maintenance Administrative Assistant I/II*1
Streets Maintenance Senior Maintenance Worker 1
Streets Maintenance Maintenance Worker I/II 3
Streets Maintenance Public Works Superintendent 1
Streets Maintenance Office Assistant I/II
310
SECTION 10:
STATISTICS
311
City of Palm Desert
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
Nonspendable 2,888,448$ 3,501,822$ 4,050,414$ 4,178,180$ $
52,308,943 83,424,843 82,741,109 73,856,851
18,698,560 19,282,496 18,238,107 16,696,825
52,457,702 14,707,351 32,645,330 5,681,608
Total General Fund 126,353,653 120,916,512 137,674,960 100,413,464
Nonspendable 80,800 51,657 19,591 18,427
175,666,695 172,531,603 164,636,470 168,368,520
20,274,259 15,568,245 15,761,482 16,312,379
24,365,783 32,522,600 28,078,039 27,459,735
(445,505) - (126,614) -
Total all other Governmental Funds 219,942,032$ 220,674,105$ 208,368,968$ 212,159,061$ $
2019 2018 2017 2016 2015
Nonspendable 10,559,396$ 10,509,094$ 9,067,979$ 9,528,630$ $
63,197,223 59,666,638 - -
15,964,130 15,492,508 658,817 991,853
3,322,321 4,702,308 74,259,748 71,842,172
Total General Fund 93,043,070 90,370,548 83,986,544 82,362,655
Nonspendable 193,189 1,726 1,276 3,052 348
Restricted 175,780,733 169,549,126 171,044,474 165,411,544 (3) 106,261,212
Committed 16,247,652 16,751,821 16,771,055 16,873,834 16,952,887
Assigned 21,238,271 23,258,063 23,250,337 24,172,531
Total all other Governmental Funds 213,459,845$ 209,560,736$ 211,067,142$ 182,288,430$ 147,386,978$
(2) Advances to the Successor Agency reclassified from Nonspendable to Restricted for Special Revenue Funds.
(3) The City's Capital Properties Capital Project Fund received $65,566,963 and the Housing Asset Fund received $6,571,706 for a combined
total of $72,138,669 of capital bond proceeds transferred from the Successor Agency.
(1) On February 1, 2012 the State of California dissolved the City of Palm Desert Redevelopment Agency as part of the Statewide dissolution of
all City Redevelopment Agencies, which in turn created the Successor Agency to the Redevelopment Agency of the City of Palm Desert.
312
City of Palm Desert
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
2024 2023 2022 2021 2020
Taxes 87,339,337$ 86,687,919$ 84,037,191$ 65,209,322$ $
3,697,666 3,618,972 3,407,107 3,381,657
1,990,632 3,111,176 2,622,695 1,504,694
11,371,128 6,711,363 12,300,071 20,136,679
9,463,306 8,958,960 8,129,025 7,320,419
10,284,637 8,743,794 6,175,500 4,889,634
18,508,081 12,129,730 (2,402,801) 1,298,728
106,152 127,087 105,198 147,671
11,955,948 852,153 7,340,808 3,776,838
- - 1,974,653 -
Total Revenues 154,716,887$ 130,941,154$ 123,689,447$ 107,665,642$ $
General government 34,683,367$ 24,896,946$ 24,079,563$ 23,478,543$ $
13,090,694 10,310,551 8,232,440 8,839,559
43,449,970 40,660,248 37,322,951 34,035,102
18,912,572 17,708,634 7,439,687 6,073,015
14,102,656 15,287,888 17,667,805 18,533,419
606,561 - - -
24,510,104 7,835,762 12,110,677 7,840,438
582,854 263,809 2,294,052 174,000
153,203 135,903 157,462 184,529
Total Expenditures 150,091,981$ 117,099,741$ 109,304,637$ 99,158,605$ $
Excess(deficiency of Revenues
over(under) expenditures 4,624,906$ 13,841,413$ 14,384,810$ 8,507,037$ $
15,057,580 26,746,473 11,555,402 10,186,341
(15,155,662) (27,707,762) (11,864,512) (11,230,751)
- - 2,603,284 -
594,610 (88,163) (1,001,688) -
473,763 529,156 - -
Net Change In Fund Balance 4,705,068$ 13,321,117$ 15,677,296$ 7,462,627$ $
2019 2018 2017 2016 2015
Taxes 67,102,185$ 61,906,859$ 59,466,545$ 56,735,503$ $
3,948,157 3,445,246 3,318,114 3,296,705
1,416,829 1,326,049 1,678,709 2,057,843
6,194,152 5,682,704 7,249,515 15,429,238
6,899,916 6,675,632 6,439,458 5,896,480
5,223,285 2,894,821 2,356,363 2,082,843
7,166,097 3,626,892 2,086,224 1,837,319
273,434 162,370 135,276 295,269
2,892,940 2,886,542 2,594,433 2,317,499
-- 3,550,991 -
- - - 7,868
Total Revenues 101,116,995$ 88,607,115$ 88,875,628$ 89,956,567$ 87,703,280$
Expenditures:
24,269,546$ 19,281,102$ 16,887,293$ 15,783,955$ $
7,504,119 8,522,801 9,239,680 6,438,849
36,901,283 36,247,656 34,674,418 33,750,347
6,497,391 6,467,713 7,157,821 6,831,534
8,728,354 12,183,852 8,794,894 11,031,584
-- - 19,584,487
3,396,511 915,422 2,169,035 7,071,738
587,000 150,000 237,000 257,000
244,050 260,971 277,814 296,336
Total Expenditures 88,128,254$ 84,029,517$ 79,437,955$ 101,045,830$ 100,479,341$
12,988,741$ 4,577,598$ 9,437,673$ (11,089,263)$ $
5,319,448 6,613,352 9,406,888 6,030,706
(5,736,558) (6,313,352) (12,218,428) (6,075,206)
(6,000,000) - - -
- - - 72,138,669
- - - 225,000
Net Change In Fund Balance 6,571,631$ 4,877,598$ 6,626,133$ 61,229,906$ $
For more information on the dissolution of the RDA please see Note 16 and 17.
(3) City established an allowance for advances owed by the Successor Agency.
(1) On February 1, 2012 the State of California dissolved the City of Palm Desert Redevelopment Agency as part of the Statewide dissolution of all City Redevelopment Agencies, which in turn created the
Successor Agency to the Redevelopment Agency of the City of Palm Desert.
(2) The City's Capital Properties Capital Project Fund received $65,566,963 and the Housing Asset Fund received $6,571,706 for a combined total of $72,138,669 of capital bond proceeds transferred from the
Successor Agency.
0.6%1.0%
0.5%0.4%2.5%0.4%0.6%
0.5% 0.7% 6.4%
313
City of Palm Desert
Graphs - Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
(1) Combined Other is a combination of rental income, investment earnings, and charges for services.
(2) Miscellaneous Other is a combination of fines and forfeitures, miscellaneous, contributions from other governments, and contributions from property owners.
(3) Debt Expenditures is a combination of interest/fiscal charges and principal retirement .
(4) Public works is a combination of public works and contributions to property owners.
Note: Graphs excludes Other financing sources and uses.
$0
$50,000,000
$100,000,000
$150,000,000
$200,000,000
$250,000,000
$300,000,000
FY
2
0
2
4
FY
2
0
2
3
FY
2
0
2
2
FY
2
0
2
1
FY
2
0
2
0
FY
2
0
1
9
FY
2
0
1
8
FY
2
0
1
7
FY
2
0
1
6
FY
2
0
1
5
Total Revenues
Combined other (1)
Miscellaneous other (2)
Intergovernmental revenues
Licenses & permits
Taxes & Special Assessments
$0
$50,000,000
$100,000,000
$150,000,000
$200,000,000
$250,000,000
$300,000,000
FY
2
0
2
4
FY
2
0
2
3
FY
2
0
2
2
FY
2
0
2
1
FY
2
0
2
0
FY
2
0
1
9
FY
2
0
1
8
FY
2
0
1
7
FY
2
0
1
6
FY
2
0
1
5
Total Expenditures
Parks, recreation & culture
Pass-through-agreement
Debt Expenditures (3)
Capital outlay
Public works (4)
Public safety
Housing & Redevelopment
General Government
314
City of Palm Desert
Supplemental - Historical General Fund Revenues
(including Transfers In)
Last Ten Fiscal Years
FY 2024 2023 2022 2021 2020
Sales Tax 25,391,092$ 26,354,774$ 26,193,390$ 21,156,220$ 18,445,806$
Transient Occupancy Tax 23,019,911 23,825,410 22,098,939 10,760,455 11,681,583
Property Tax (3)15,326,607 12,952,007 11,703,419 11,193,276 11,101,584
Investment Earnings 6,767,157 5,025,534 (1,867,595) 284,744 4,181,814
Transfer In 396,806 2,478,731 3,774,873 3,515,966 2,472,976
Franchises 3,727,659 3,574,273 3,334,555 3,066,989 3,025,984
State Subventions (1) (3)131,253 146,957 127,546 38,945 60,593
Building & Grading Permits 1,491,171 2,290,974 2,079,314 1,195,893 953,176
Reimbursements (4)1,531,895 1,464,230 530,474 1,229,484 1,375,770
Business License Tax 1,272,190 1,139,514 1,326,920 962,940 1,038,137
Timeshare Mitigation Fee 1,789,418 1,711,324 1,555,137 1,501,625 1,467,905
Plan Check Fees 471,287 644,448 616,576 480,881 468,180
Property Transfer Tax 918,983 934,735 1,197,951 1,027,833 566,468
Other Revenues (2)1,611,425 3,581,082 8,337,209 8,072,509 3,130,862
83,846,855$ 86,123,993$ 81,008,708$ 64,487,760$ $
FY 2019 2018 2017 2016 2015
Sales Tax 21,434,387$ 18,627,704$ 18,505,449$ 18,994,779$ 17,565,134$
Transient Occupancy Tax 17,250,843 17,019,034 15,054,259 11,252,997 10,799,680
Property Tax (3)11,074,207 10,777,998 10,157,813 10,461,595 9,710,990
Investment Earnings 2,672,643 1,237,562 644,341 725,015 416,656
Transfer In 937,202 1,610,830 1,472,852 1,390,258 2,179,472
Franchises 3,078,855 3,097,521 3,146,702 3,095,873 3,102,431
State Subventions (1) (3)82,722 38,876 23,101 59,317 155,049
Building & Grading Permits 1,064,071 1,048,973 1,247,390 1,216,115 1,279,706
Reimbursements (4)1,468,351 1,388,654 1,407,811 1,589,511 1,604,707
Business License Tax 1,216,712 1,154,275 1,118,183 1,269,082 1,160,207
Timeshare Mitigation Fee 1,678,375 1,543,762 1,467,028 1,500,683 1,483,158
Plan Check Fees 619,763 691,096 431,115 592,818 505,370
Property Transfer Tax 727,978 664,822 690,975 491,060 558,965
Other Revenues (2)2,352,803 1,951,122 2,185,703 2,189,063 1,713,758
65,658,912$ 60,852,229$ 57,552,722$ 54,828,166$ $
(1) State Subventions is any combination of motor vehicle, off-highway in-lieu, and subventions from state.
(3) The State of California reprogramed motor vehicle fees, the City now receives this as property taxes.
(4) Reimbursements is a combination of RDA costs and other reimbursements, due to dissolution in February 2012 the RDA
reimbursement is limited and applies to existing projects.
(2) Other Revenues is any combination of miscellaneous penalties and interest, permits, grants, parking bails, fees, sales of maps and
publications, vehicle and court fines, rental income, other revenues and Federal ARPA-Covid19.
315
City of Palm Desert
Supplemental Graph - Historical General Fund Revenues
(Including Transfers In)
Last Ten Fiscal Years
*State Subventions is any combination of motor vehicle, off-highway in-lieu, and subventions from state.
(1) Combined Other is any combination of transfers, franchises, state subventions*, building and grading permits, reimbursements, business license taxes,
timeshare mitigation fees, plan check fees, property transfer taxes. It also may include any combination of miscellaneous bails, fees, fines, grants, incomes,
penalties, permits, sales and taxes.
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
F
Y
2
0
2
4
F
Y
2
0
2
3
F
Y
2
0
2
2
F
Y
2
0
2
1
F
Y
2
0
2
0
F
Y
2
0
1
9
F
Y
2
0
1
8
F
Y
2
0
1
7
F
Y
2
0
1
6
F
Y
2
0
1
5
Combined Other (1)
Interest
Property Tax
Transient Occupancy Tax
Sales Tax
316
City of Palm Desert
Supplemental - Historical General Fund Expenditures
(Including Transfers Out)
Last Ten Fiscal Years
FY 2024 2023 2022 2021 2020
Public Safety (1)24,181,750$ 23,304,557$ 20,288,195$ 19,326,751$ $
21,172,587 14,202,930 12,620,102 12,990,562
1,897,288 3,026,733 2,265,476 1,886,402
746,864 1,347,204 1,216,272 420,424
2,342,284 2,156,583 2,421,966 2,317,468
1,282,002 1,366,067 1,751,817 1,461,477
4,126,215 3,852,469 1,338,520 1,165,671
23,263,679 35,851,470 18,572,299 17,384,092
Total Expenditures 79,012,669$ 85,108,013$ 60,474,647$ 56,952,847$ $
FY 2019 2018 2017 2016 2015
Public Safety (1)20,975,032$ 21,088,867$ 20,424,249$ 20,151,237$ $
12,521,081 11,460,325 8,238,228 7,971,706
2,149,715 2,333,897 2,637,630 2,664,871
1,249,674 1,179,305 1,062,611 791,565
2,185,648 2,020,797 2,418,451 2,709,328
1,828,083 1,579,734 1,849,442 1,888,290
- 2,760 25,326 1,083,919
1,250,969 1,133,007 970,877 1,004,989
20,826,188 13,669,533 18,302,019 14,010,275
Total Expenditures 62,986,390$ 54,468,225$ 55,928,833$ 52,276,180$ $
(1) Public Safety is any combination of animal regulation, police services, community safety and traffic safety expenditures, this
does not include the cost for Fire Services. Fire Services are reported in a different fund.
(2) City Administration is any combination of community services, independent audit, City attorney, City clerk, City council, City
manager, information technology, elections, finance, general services, human resources, insurance, legal special services,
legislative advocacy and unemployment insurance expenditures.
(3) Other Expenditures is any combination of acquisitions, committees, contributions, retiree health, planning & community
development, economic development, marketing, interfund transfers, parks, recreation and culture, extraordinary loss and visitor
center, capital outlay, special item, included in the transfer out is transfer to the Fire fund for its shortfall.
(4) Public Works is a combination of curb & gutter, parking lot, auto fleet, corporate yard,public building maintenance, Portola
Community center, storm water permit.
317
City of Palm Desert
Supplemental Graph- Historical General Fund Expenditures
(Including Transfers Out)
Last Ten Fiscal Years
(4) Public Works is a combination of curb & gutter, parking lot, auto fleet, corporate yard, public building maintenance, Portola Community center, storm water permit.
(1) Public Safety is any combination of animal regulation, police services, community safety and traffic safety expenditures, this does not include the cost for Fire Services. Fire
Services are reported in a different fund.
(2) City Administration is any combination of community services, independent audit, City attorney, City clerk, City council, City manager, information technology, elections, finance,
general services, human resources, insurance, legal special services, legislative advocacy and unemployment insurance expenditures.
(3) Other Expenditures is any combination of acquisitions, committees, contributions, retiree health, planning & community development, economic development, marketing, interfund
transfers, parks, recreation and culture, extraordinary loss and visitor center, capital outlay, special item, included in the transfer out is transfer to the Fire fund for its shortfall.
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
$90,000,000
F
Y
2
0
2
4
F
Y
2
0
2
3
F
Y
2
0
2
2
F
Y
2
0
2
1
F
Y
2
0
2
0
F
Y
2
0
1
9
F
Y
2
0
1
8
F
Y
2
0
1
7
F
Y
2
0
1
6
F
Y
2
0
1
5
Other Expenditures Comb (3)
Public Works (4)
City Administration (2)
Public Safety (1)
318
City of Palm Desert
Supplemental Historical General Revenue and Expenditures Per Capita
Last Ten Fiscal Years
FY 2024 2023 2022 2021 2020
Total General Revenue (2)83,846,855$ 86,123,993$ 77,168,851$ 60,971,794$ $
50,889 50,615 50,889 53,892
General Revenue Per Capita 1,648$ 1,702$ 1,516$ 1,131$ $
FY 2019 2018 2017 2016 2015
Total General Revenue (2)64,721,710$ 59,241,399$ 56,079,870$ 53,437,908$ $
53,625 52,769 50,740 49,335
General Revenue Per Capita 1,207$ 1,123$ 1,105$ 1,083$ $
FY 2024 2023 2022 2021 2020
Total General Expenditures (2)79,012,669$ 85,108,013$ 52,730,364$ 49,481,094$ $
50,889 50,615 50,889 53,892
General Expenditures Per Capita 1,553$ 1,681$ 1,036$ 918$ $
FY 2019 2018 2017 2016 2015
Total General Expenditures (2)57,900,932$ 49,992,388$ 48,427,111$ 48,134,252$ $
53,625 52,769 50,740 49,335
General Expenditures Per Capita 1,080$ 947$ 954$ 976$ $
(1) Population figures are as of January start of fiscal year.
(2) Interfund Transfers In/Out, extraordinary loss (gain), and special item are not included in total.
Sources: Population figures from State Department of Finance, City of Palm Desert Finance Department
319
City of Palm Desert
Assessed Value and Estimated Actual Value of Taxable Property
Last Ten Fiscal Years
Vacant Land Exempt
2024 14,806,817,526 3,268,784,947 77,828,213 291,855,799 * - 19,457,053,253 1.00000
2023 13,770,177,817 3,039,934,131 72,379,384 271,422,690 * - 18,094,846,015 1.00000
2022 12,816,062,846 2,919,685,840 67,899,671 254,623,765 * - 16,974,917,677 1.00000
2021 12,277,100,484 2,872,316,290 65,652,944 279,025,011 * - 16,413,235,941 1.00000
2020 11,781,804,552 2,771,257,791 63,343,035 300,879,417 *(45,437) 15,835,758,806 1.00000
2019 11,231,546,199 2,675,659,205 62,224,633 373,347,796 (326,679,322) 15,556,158,170 1.00000
2018 10,757,283,204 2,554,854,761 59,762,684 388,457,449 (313,754,093) 14,940,671,116 1.00000
2017 10,555,732,091 2,434,816,656 58,318,962 379,073,252 (306,174,550) 14,579,740,457 1.00000
2016 10,174,360,142 2,358,860,033 56,840,001 412,090,006 (312,620,004) 14,210,000,198 1.00000
2015 9,636,181,445 2,290,456,630 54,211,991 420,142,932 (298,165,952) 13,552,997,813 1.00000
(1) Estimated Actual Taxable Value = Net Taxable Value
Source: Riverside County Assessor thru HDL Coren & Cone
Notes:Property Taxes in Riverside County are subject to the State of California's Proposition 13, Jarvis-Gann Initiative which allows reappraisals of real property only when there is a change
in ownership or new construction takes place. Further, the proposition limits property assessment increase to no more than two(2%) percent annually. Property is assessed at
one hundred percent (100%) of its fair market value at the time of new construction or change in ownership. The tax rate is one (1%) percent of the assessed value.
Per HDL there was an artifact change in the Riverside County Assessors data that occurred primarily between 2018 and 2019, new vs old system differences,the few properties which are
listed as having asssessed value and being non-taxable are either new to the roll or are newly non-taxable for 2019.
320
City of Palm Desert
Historical Net Assessed Taxable Values Citywide
Graph - Assessed Valuation Growth
Last Ten Fiscal Years
FY
Cook Street Area 88/89 Town Center Mall 83/84
Country Club #28 93/94 Desert Springs Marriott 86/87
Price Club/Costco 93/94 One Eleven Town Ctr 88/89
Palm Desert CC #29 94/95 Mervyn's Center 92/93
Palm Desert Greens 04/05 Desert Crossing 95/96
Suncrest 04/05 Lucky's/Albertson Deep Canyon 96/97
Remodel 111 Town Ctr (Best Buy)97/98
Gardens on El Paseo 98/99
Remodel Westfield Mall (Sears, Barnes & Noble) 04/05
Sears Automotive 04/05
Lowes Home Improvement 05/06
Walmart / Sam's Supercenters 05/06
Kohl's 07/08
Golfsmith Extreme 08/09
El Paseo Village 09/10
Best Buy & Ulta 11/12
Remodel Westfield Mall (Dick's/H&M/Restaurants) 12/13
PGA Tour Superstore 12/13
Total Wine & More 13/14
Tesla Motors 15/16
Source: Riverside County Assessor thru HDL Coren & Cone
5.08%
5.02%
2.56%2.48%4.15%3.93%3.72%3.39%
6.72%7.82%
-5.00%
0.00%
5.00%
10.00%
15.00%
20.00%
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Percent Increase in Assessed Valuation
FY 2015 to FY 2024
$-
$5,000
$10,000
$15,000
$20,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Value in Millions
Net Assessed Valuation - Historical Comparison
FY 2015 to FY 2024
321
City of Palm Desert
Supplemental FY 2023 and 2022 Breakdown of Basic 1% Property Tax Rate
Not in Redevelopment Project Area
Taxing Agency FY 2023 Rate FY 2022 Rate
County General 28.177327%
2.728242%
5.873086%
City of Palm Desert (1)0.000000%
Desert Sands Unified School District 36.221587%
7.526714%
0.426231%
4.094919%
1.996808%
0.339927%
2.071624%
1.369698%
2.736607%
2.972906%
3.464324%
General Purpose Basic 1%100.000000%
(1) City of Palm Desert is a No-Low Property Tax City and the 7% represents what the state allocates to No-Low Property Tax
Cities.
Source: County of Riverside, Property Tax Allocation Percentages, TRA 018-041.
322
City of Palm Desert
Property Tax Rates
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
Fiscal Year
2024 1.00000 1.00000 0.07500 0.03950 0.11000 0.00000 0.14493
2023 1.00000 1.00000 0.07500 0.03950 0.11000 0.00000 0.15187
2022 1.00000 1.00000 0.07500 0.03950 0.11000 0.00000 0.15030
2021 1.00000 1.00000 0.07390 0.03947 0.10000 0.00000 0.10334
2020 1.00000 1.00000 0.07381 0.03983 0.10000 0.00000 0.10542
2019 1.00000 1.00000 0.07418 0.03978 0.10000 0.00000 0.10603
2018 1.00000 1.00000 0.07251 0.04030 0.10000 0.00000 0.11146
2017 1.00000 1.00000 0.08599 0.02036 0.10000 0.00000 0.11802
2016 1.00000 1.00000 0.10915 0.02087 0.10000 0.00000 0.08978
2015 1.00000 1.00000 0.10984 0.02325 0.10000 0.00000 0.10160
Notes: Proposition 13 limits the ability of the city to raise the property tax rate.
Source: CalMuni Statistics Inc
City Direct Overlapping Rates
323
City of Palm Desert
Principal Property Taxpayers
Current and Nine Years Ago
2024 2015
of
Tax Taxpayer
of
Tax
NEWAGE DesertSprings 186,915,372$ 0.97% WEA Palm Desert 144,751,735$ 1.10%
170,932,097 0.88% DS Hotel 142,417,301 1.09%
147,812,500 0.76% Gardens on El Paseo LLC 101,110,901 0.77%
136,944,388 0.71% WVC Rancho Mirage Inc 94,636,672 0.72%
109,835,938 0.57%PRU Desert Crossing LLC 85,231,391 0.65%
72,822,193 0.38%57,712,366 0.44%
65,528,658 0.34%Marriott Ownership Resorts 56,584,242 0.43%
59,508,979 0.31%Segovia Operations 47,927,486 0.37%
55,391,442 0.29%Monarch Sevilla Venture 47,585,410 0.36%
53,060,398 0.27%Sunrise Spectrum 47,054,777 0.36%
1,058,751,965$ 5.47%Total 825,012,281$ 6.29%
Source: HdL Coren & Cone thru Riverside County Assessor 22/23 and HdL Coren & Cone thru Riverside County Assessor 13/14
Note:The estimated property tax revenue stated above is based upon net taxable values, tax ratios and base year values that impact the revenue
calculation. As a result, parcels with the same assessed value that are assigned to different tax rate areas may contribute dissimilar amounts of total
revenue to the City and Redevelopment Agency.
324
City of Palm Desert
Property Tax Levies and Collections
Last Ten Fiscal Years
Fiscal
2015 5,911,501$ 5,523,658$ 93.44%387,843$ 5,911,501$ 100.00%
2016 6,212,993 5,943,252 95.66%269,741 6,212,993 100.00%
2017 6,731,899 6,022,566 89.46%182,652 6,205,218 92.18%
2018 6,729,952 6,553,297 97.38%173,642 6,726,940 99.96%
2019 6,867,405 6,640,656 96.70%207,894 6,848,550 99.73%
2020 7,202,939 6,502,032 90.27%211,602 6,713,634 93.21%
2021 7,332,966 6,391,062 87.16%256,431 6,647,493 90.65%
2022 8,203,212 7,930,195 96.67%273,017 8,203,212 100.00%
2023 8,853,225 8,320,643 93.98%532,582 8,853,225 100.00%
2024 9,685,707 9,074,891 93.69%610,816 9,685,707 100.00%
(3) Includes tax collections accrued as of June 30, 2023.
(4) Includes amounts receivable for tax year 2022-2023 along with prior receivables due for prior tax years.
Source: Riverside County Auditor Controller Office and City of Palm Desert
(1) City of Palm Desert is on the "Teeter Plan" with the County of Riverside. The first payment was received in the fiscal year 1993/94.
(2) City of Palm Desert is a "No-Low Property Tax City". Proposition 13 rolled the tax rates back to 1973 which is when the City of Palm
Desert incorporated and the Property Tax rates were zero. Based on current state law the County allocates 7% of the 1% assessed
values within the City less the Redevelopment Agency tax increment. Fiscal Year 1992/93 was the first year to receive the No/Low
taxes.
325
City of Palm Desert
Supplemental Top 25 Sales Tax Generators
Graph - Historical Sales Tax Trends
June 30, 2024
Top 25 Sales Tax Generators (1)Primary Economic Category
ABC SUPPLY COMPANY BUILDING MATERIALS
ALBERTSON'S FOOD CENTERS GROCERY STORES
APPLE INC ELECTRONICS/APPLIANCE STORES
ARIZONA TILE HOME FURNISHINGS
BEST BUY STORES LP ELECTRONICS/APPLIANCE STORES
CARMAX AUTO SUPERSTORES USED AUTOMOTIVE DEALERS
CIRCLE K CONVENIENCE STORES/LIQUOR
CONSOLIDATED ELECTRICAL DISTRIBUTORS PLUMBING/ELECTRICAL SUPPLIES
COSTCO DISCOUNT DEPT STORES
JW MARRIOTT DESERT SPRINGS HOTELS/MOTELS
LEEDS JEWELERS JEWELRY STORES
LOUIS VUITTON FAMILY APPAREL
LOWES BUILDING MATERIALS
MACY'S DEPARTMENT STORES DEPARTMENT STORES
NORDSTROM RACK DEPARTMENT STORES
PGA TOUR SUPERSTORE SPORTING GOODS/BIKE STORES
SAKS FIFTH AVENUE DEPARTMENT STORES
SAM'S CLUB WITH FUEL DISCOUNT DEPT STORES
SIMPLOT GARDEN/AGRICULTURAL SUPPLIES
SUPERIOR POOL PRODUCTS DRUGS/CHEMICALS
TARGET STORES DISCOUNT DEPT STORES
TJ MAXX FAMILY APPAREL
TOMMY BAHAMA FAMILY APPAREL
TOTAL WINE & MORE CONVENIENCE STORES/LIQUOR
WAL-MART SUPERCENTER DISCOUNT DEPT STORES
(1) Listed in Alphabetical Order
* The State of California exchanged Sales Tax Revenue with Property taxes, this amount represents the portion of sales tax that were exchanged.
Source: SBOE Data, MuniServices LLC. In Lieu given to city from State ERAF Property Taxes, City of Palm Desert
Note : Current California law prohibits production of individual tax information as an effort not to infringe on proprietary information, therefore confidential information which is protected by law is
not disclosed.
$7.0
$9.0
$11.0
$13.0
$15.0
$17.0
$19.0
$21.0
$23.0
$25.0
$27.0
$29.0
20
1
5
20
1
6
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
20
2
3
20
2
4
Sales and Use Tax Trends FY 2014 - 2023
0.66%
15.1%
-13.9%
14.7%
0.6%
8.1%
-3.7%
Amounts
in Millions
% = % Change from Prior Year
-2.57%
$17.564 $18.994 $18.505 $18.627 $21.434 $18.445 $21.156 $26.193 $26.354 $25.391
23.8%
1.8%
326
City of Palm Desert
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
Year
2015 3,302,000 e 1,435,046 4,737,046 0.19%99
2016 3,045,000 929,860 3,974,860 0.16%
2017 2,808,000 499,881 3,307,881 0.14%
2018 2,658,000 1,493,330 4,151,330 0.17%
2019 2,071,000 1,595,394 3,666,394 0.24%
2020 1,846,000 1,145,011 2,991,011 0.23%
2021 1,672,000 675,976 2,347,976 0.20%
2022 1,294,000 - 1,294,000 0.04%
2023 1,162,000 - 1,162,000 0.04%
2024 1,068,000 - 1,068,000 0.03%
Notes: Details regarding the city's outstanding debt can be found in the notes to the financial statements.
f - Personal income and Per Capita statistic includes government and business type activities combined.
a - Personal income, population and per capita information provided by California Department of Finance, and U.S Census
Bureau and/or estimated by City Finance using 1% growth rate.
b - Special Assessment Government Activities includes Highlands Undergrounding AD No# 04-01, as of June 30, 2023 the
balance was $1.032M.
c - Fiscal Year End 2009 the City issued the Energy Independence Program Limited Obligation Improvement Bonds Series
2009A (Taxable) $2.5 million to fund the Energy Independence Loan Program. The actual Bond Issuance was for $2.015m. At
June 30, 2023 the oustanding balance was $0.071M.
d -The City issued $1.136 million dollars of the Energy Independence Program (AB811 Assessments) Limited Obligation
Improvement Bonds (Taxable). The special assessment collection commenced during the fiscal year 2010-2011. At
June 30, 2023 the outstanding balance was $0.059M.
e - In addition the Palm Desert Financing Authority issued $5.225 million dollars of the Energy Independence Program Variable
Rate Demand Lease Revenue Bonds, Series 2009 (Federally Taxable). On September 2, 2014 the bonds were called in full.
As of June 30, 2017 there were no outstanding bonds.
Business Type Activities
327
City of Palm Desert
Ratios of General Bonded Debt Outstanding
Last Ten Fiscal Years
Note: There are no General Obligation Bonds from FY 2015 to FY 2024
328
THIS PAGE INTENTIONALLY LEFT BLANK
329
SECTION 11:
ADOPTED FINANCIAL
PLAN
330
YES: 5
ALL ACTIONS ARE DRAFT PENDING APPROVAL OF THE FINAL MINUTES
Minute Action Summary
Palm Desert City Council - Regular Meeting
Agenda Number:15.a.
Title:APPROVAL OF RESOLUTIONS RELATED TO THE ADOPTION OF THE
FISCAL YEAR 2025-26 FINANCIAL PLAN AND CAPITAL IMPROVEMENT
PROGRAM
Date:Thursday, June 26, 2025
Motion by:Councilmember Pradetto
Seconded by:Mayor Pro Tem Trubee
Conduct a Joint Public Hearing and accept public comment on the proposed Fiscal Year 2025-
26 City and Housing Authority Financial Plan, including the Capital Improvement Program.
1.
Adopt a Resolution entitled “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
PALM DESERT, CALIFORNIA, ADOPTING THE FINANCIAL PLAN FOR THE FISCAL YEAR
JULY 1, 2025 THROUGH JUNE 30, 2026 AND CAPITAL IMPROVEMENT PROGRAM FOR
FISCAL YEARS 2025-26 THROUGH 2029- 30.”
2.
Adopt a Resolution entitled “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
PALM DESERT, CALIFORNIA, ESTABLISHING THE APPROPRIATIONS LIMIT FOR THE
FISCAL YEAR 2025-26.”
3.
Adopt a Resolution entitled “A RESOLUTION OF THE PALM DESERT HOUSING
AUTHORITY OF PALM DESERT, CALIFORNIA, ADOPTING THE HOUSING AUTHORITY’S
FINANCIAL PLAN FOR THE FISCAL YEAR JULY 1, 2025 THROUGH JUNE 30, 2026.”
4.
Adopt a Resolution entitled “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
PALM DESERT, RESCINDING AND REPLACING RESOLUTION NO. 2025 __, ADOPTING
AUTHORIZED CLASSIFICATIONS, ALLOCATED POSITIONS, SALARY SCHEDULE, AND
SALARY RANGES INCLUDED HEREIN AND ATTACHED AS “EXHIBIT A” EFFECTIVE JULY
1, 2025”, setting the Fiscal Year 2025-26 Salary Schedules, Salary Ranges, and Allocated
Classifications.
5.
Approve Fiscal Year 2025-26 Out-of-State Travel List as listed in the attached memorandum.6.
YES: 5 NO: 0 ABSTAIN: 0 CONFLICT: 0 ABSENT: 0
Motion Carried
Mayor Harnik
Councilmember
Councilmember
Nestande
Mayor Pro Tem Trubee Councilmember
Quintanilla
331
NO: 0
ABSTAIN: 0
CONFLICT: 0
ABSENT: 0
Pradetto
332
Page 1 of 8
CITY OF PALM DESERT
STAFF REPORT
MEETING DATE: June 26, 2025
PREPARED BY: Veronica Chavez, Director of Finance
SUBJECT: APPROVAL OF RESOLUTIONS RELATED TO THE ADOPTION OF THE
FISCAL YEAR 2025-26 FINANCIAL PLAN AND CAPITAL IMPROVEMENT
PROGRAM
RECOMMENDATION:
1. Conduct a Joint Public Hearing and accept public comment on the proposed Fiscal Year
2025-26 City and Housing Authority Financial Plan, including the Capital Improvement
Program.
2. Adopt a Resolution entitled “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
PALM DESERT, CALIFORNIA, ADOPTING THE FINANCIAL PLAN FOR THE FISCAL YEAR
JULY 1, 2025 THROUGH JUNE 30, 2026 AND CAPITAL IMPROVEMENT PROGRAM
FOR FISCAL YEARS 2025- 26 THROUGH 2029-30.”
3. Adopt a Resolution entitled “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
DESERT, CALIFORNIA, ESTABLISHING THE APPROPRIATIONS LIMIT FOR THE FISCAL
YEAR 2025-26.”
4. Adopt a Resolution entitled “A RESOLUTION OF THE PALM DESERT HOUSING
AUTHORITY OF PALM DESERT, CALIFORNIA, ADOPTING THE HOUSING
AUTHORITY’S FINANCIAL PLAN FOR THE FISCAL YEAR JULY 1, 2025 THROUGH JUNE
30, 2026.”
5. Adopt a Resolution entitled “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
PALM DESERT, RESCINDING AND REPLACING RESOLUTION NO. 2025 __, ADOPTING
AUTHORIZED CLASSIFICATIONS, ALLOCATED POSITIONS, SALARY SCHEDULE, AND
SALARY RANGES INCLUDED HEREIN AND ATTACHED AS “EXHIBIT A” EFFECTIVE
JULY 1, 2025”, setting the Fiscal Year 2025-26 Salary Schedules, Salary Ranges, and
Allocated Classifications.
6. Approve Fiscal Year 2025-26 Out-of-State Travel List as listed in the attached memorandum.
EXECUTIVE SUMMARY:
Revenue Expenditures Surplus
CIP (Year 1): $67.11 million
Public Safety Budget: $64.16 million
No use of reserves for operations
729333
City of Palm Desert
Adoption of FY 2025-26 Financial Plan and CIP
Page 2 of 8
BACKGROUND/ANALYSIS:
Budget Overview:
On May 8, 2025, the City Council held a study session to discuss the Operating Budget, Capital
Project priorities, Five-Year Projections, and the estimated revenues and expenditures for the
upcoming Fiscal Year 2025-26 Financial Plan. City Council provided feedback and general
comments to staff for inclusion in the final budget submission.
The Fiscal Year 2025-26 proposed Financial Plan reflects resource allocations consistent with
City policies, goals, and priorities. It also communicates to our residents and staff an action plan
for the upcoming fiscal year, which includes program goals and the standards by which the
delivery of services to the public will be measured. The Operating Budget is developed in
alignment with the 2025 City Council Goals and Priorities and identified community needs.
General Fund:
The General Fund supports core City services such as:
Police Services
Administration
Public Works
Parks
Planning & Development Services
Economic Development
Fire (partially)
Revenue Increase:
FY 2025-26 General Fund revenues are projected at $109,743,818 compared to the current
fiscal year’s original revenue estimate of $83,222,877. Revenue estimates have been adjusted
slightly following the May Budget Study Session to account for an update on Measure G
Revenue Projections from our Sales Tax Consultant, resulting in an additional $300,000.
Up 31.9% from prior year, driven by Measure G sales tax and property tax.
730334
City of Palm Desert
Adoption of FY 2025-26 Financial Plan and CIP
Page 3 of 8
Expenditure Increase:
The proposed General Fund operating expenditure budget is $109,424,005 compared to the
current fiscal year’s approved original budget of $83,063,012. Expenditures have been adjusted
slightly to account for the increased allocations to Outside Agency Funding, offset by a small
decrease in estimated staff costs.
Up 31.8% over prior year, primarily due to public safety costs, personnel services, and
Measure G implementation.
Sales Tax
23%
District Tax
22%
TOT and STR's
21%
Property Tax
12%
Franchise Fees
3%
Timeshare
Mitigation
2%
Business
License Tax
1%
Transfers In
2%
Permits/Fees
3%
State
Payments
5%
Interest and
Rents
5%
Other
Revenue1%
FY 2025-26
GENERAL FUND REVENUES
109,743,818
731335
City of Palm Desert
Adoption of FY 2025-26 Financial Plan and CIP
Page 4 of 8
All other departments are 0-1%
The General Fund budget supports the daily services residents rely on, including:
Police protection and public safety
Street and park maintenance
Planning, building, and code enforcement
Recreational programs and community services
These services will continue without cuts or reduction in quality.
Measure G Summary:
FY 2025-26 is the first full year of Measure G sales tax revenues.
Projected Funds have been allocated per the Five-Year Spending Plan.
Supports public safety, infrastructure, and service enhancements.
Capital Projects
2%
Finance and
Audit
3%
General
Services
5%
IT
4%
Interfund
Transfers
25%
Police Services
26%
Public Works
2%
Streets
3%
Marketing
2%
Economic Dev
2%
Community Dev
2%Parks and Rec
2%
Landscape
Services
3%
Contributions
2%
City Council
City Clerk
Legislative Advocacy
Elections
Legal
City Manager
Capital Projects
Finance and Audit
Human Resources
General Services
Information Technology
Unemployment Insurance
Insurance
Interfund Transfers
Police Services
Community Safety
Homelessness Service
FY 2025-26
GENERAL FUND EXPENDITURES
109,424,005
732336
City of Palm Desert
Adoption of FY 2025-26 Financial Plan and CIP
Page 5 of 8
Capital Improvement Program (CIP):
The proposed FY 2025-26 CIP totals $67.11 million and contains key infrastructure projects
funding such as:
Fire Station 102 and Fire Stations 33/71 Renovation/Rehabilitation
Palm Desert Library
Public Facility Upgrades
Funding Sources: General Fund, Measure G, Measure A, and other restricted funds
Aligns with 2025 City Council Goals and Priorities
General Plan Consistency confirmed by the Planning Commission - May 20, 2025
733337
City of Palm Desert
Adoption of FY 2025-26 Financial Plan and CIP
Page 6 of 8
Public Safety:
One of the City’s overall largest expenditures is the cost of public safety services. It is also the
largest General Fund expenditure even though the General Fund is not the only funding source.
The City Council’s commitment to the Measure G Five-Year Plan further demonstrates their
commitment to the public safety of our residents and citizens.
The other main funding source for public safety is the Fire (Special) Fund. The portion of Fire
services paid from the Fire Fund is derived from structural fire tax credits from the County fire
taxes assessed by the City, reimbursements from other Cove Community Cities for the City’s
ladder truck, and emergency medical services cost recovery fees. Measure G Funds have also
been allocated to support Fire Services and Projects. The budget anticipates completion of
construction and making Fire Station 102 operational by April/May 2026.
The following table illustrates the total public safety request and the allocated funding sources.
Total Cost: $64.16 million
General Fund Share: 36% of General Fund budget
Fire Station 102 Completion: May 2026
Other Governmental Funds:
The City’s Financial Plan (Exhibits 1 and 2) includes many ‘governmental funds’ other than the
General Fund. The monies collected and expended from these funds are generally set aside for
the purpose identified by the fund or are restricted to specific uses.
Total Budget: $144.2 million across all Other Funds, such as:
Transportation
Parks & Drainage
Housing Mitigation
Public Art & Childcare Facilities
Enterprise Funds (e.g., Desert Willow, Parkview Office)
Public Safety Total Request General Fund Special Fund
Police Service 28,713,628 28,373,878 339,750
Community Safety and County EMS 220,084 220,084
Homelessness Services*445,000 445,000
Fire Services**34,783,794 10,425,000 24,358,794
Total Public Safety 64,162,506$ 39,018,962$ 25,143,544$
Paid by PLHA grant and opioid settlem ent funds
Paid by Fire and General Fund (includes Capital Costs)
Distribution
734338
City of Palm Desert
Adoption of FY 2025-26 Financial Plan and CIP
Page 7 of 8
Internal Service, Debt Service, and Assessment Districts
Housing Authority
Appropriations Limit (State Imposed Spending Cap):
Article XIII B of the California Constitution limits local government appropriations annually. For
FY 2025-26, Palm Desert’s calculated limit is $194,068,627. The appropriations requested within
the FY 2025-2026 Financial Plan, subject to the limit, are well below the maximum allowed
expenditures.
FY 2025-26 Limit: $194,068,627
GF Budgeted Appropriations: At $109.4 million we are well within the legal limit
Staff Allocation and Out of State Travel:
In alignment with Section 2.52 of the Municipal Code, the City Council routinely adopts a
resolution authorizing its classification groups, allocated positions, and the salary schedule with
the Financial Plan. These resolutions operationalize that authority by specifying:
What positions can exist
How employees are classified
What their salaries will be
Gives the City Manager authority to modify if necessary for business, within budget
The City’s Travel Policy requires that all Out of State travel be approved by the City Council at
a public meeting. The list of anticipated conference, seminar, and travel for each department in
FY 2025-26 has been included in this packet. Any out of state travel not included on the list will
have to be requested individually (via staff report) prior to any costs being incurred.
Conclusion:
This FY 2025-26 Financial Plan contemplates that the City will continue to contract for services
in its efforts to be fiscally prudent and constrain ongoing costs. Staff will continue to look for
areas where cost savings can be achieved while maintaining expected service levels.
During the year, the City Manager may authorize intra - and inter-departmental adjustments as
well as intra- and inter-fund adjustments, to meet City needs, provided such adjustments do not
exceed the approved total budget. Staff will continue to monitor revenues and expenditures and
will report any new information or needed modifications to the City Council throughout the year.
Staff recommends the approval of the City’s and Housing Authority’s FY 2025-26 Financial Plan
and Capital Improvement Program as presented, in addition to all other required documents.
735339
City of Palm Desert
Adoption of FY 2025-26 Financial Plan and CIP
Page 8 of 8
FINANCIAL IMPACT:
The FY 2025-26 Financial Plan, as presented, results in a revenue surplus, does not require the
use of Reserves for operations, and aligns with the 2025 City Council Goals.
The anticipated General Fund Balance at FYE June 30, 2025 is estimated to be $99.4 Million.
76 million of that balance must be maintained as committed and assigned reserves for FY
2025-26, per the policy. Staff will return after summer break to provide additional information
during a study session on the 10-year cash flow projections, impact to reserve balance, and
potential policy options for consideration. Key takeaways are as follows:
Projected Surplus as Proposed: $319,813
No reserves used for operations
Measure G is fully allocated per plan and reviewed by the Finance Committee
Aligns with the 2025 City Council Goals and Priorities
Attachments:
1. Resolution Approving the FY 2025-26 Financial Plan and Capital Improvement Program
2. Resolution Establishing the FY 2025-26 Appropriations Limit
3. Resolution Approving the FY 2025-26 Housing Authority Financial Plan
4. Resolution Approving the FY 2025-26 Staff Allocation Plan and Salary Table
5. FY 2025-26 Out-of-State Travel Memo
736340
RESOLUTION NO. 2025-050
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
DESERT, CALIFORNIA, ADOPTING THE FINANCIAL PLAN FOR
THE FISCAL YEAR JULY 1, 2025, THROUGH JUNE 30, 2026, AND
CAPITAL IMPROVEMENT PROGRAM FOR FISCAL YEARS
2025/2026 THROUGH 2029/2030
WHEREAS, the City Council has received and considered the proposed Financial
Plan and Capital Improvement Program submitted by the City Manager on June 26,
2025; and
WHEREAS, following notice duly given, the City Council held a public hearing on
the proposed Financial Plan.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Palm
Desert, California, as follows:
SECTION 1. The amounts shown on Exhibit A, "Estimated Revenues", are hereby
accepted as the Estimated Revenues for FY 2025-26 for each fund and revenue source.
SECTION 2. The amounts shown on Exhibit B, "Appropriations", are hereby
appropriated to the departments and activities indicated. The City Manager, or his duly
appointed representative, will have the authority to adjust intra- and inter-departmental
budgeted line items, as well as inter-fund transfers to facilitate approved projects,
provided such adjustments do not exceed the total approved budget, including any
additional approved appropriations. If the need arises during the fiscal year, requests for
additional appropriations will require approval by the City Council.
SECTION 3. The amounts shown on Exhibit C, "Capital Improvement Funds
Program Summary and Carryovers”, are hereby accepted as continuing appropriations
t o FY 2025-26. The amounts included in this exhibit include all unexpended amounts
including purchase orders and contracts encumbered on or before June 30, 2025.
SECTION 4. The City Manager and his designee are hereby authorized, jointly
and severally, to utilize General Fund reserves, to the extent needed, to cover any
revenue shortfall between revenues and appropriations and to do all things which they
deem necessary and proper in order to effectuate the purposes of this Resolution and
the transactions contemplated hereby; and any such actions previously taken by such
officers are hereby ratified, confirmed and approved.
SECTION 5. That the City Clerk shall certify to the passage and adoption of this
resolution and enter it into the book of original resolutions.
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
341
ADOPTED ON JUNE 26, 2025.
JAN C. HARNIK
MAYOR
ATTEST:
ANTHONY J. MEJIA
CITY CLERK
I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that
Resolution No. 2025-050 is a full, true, and correct copy, and was duly adopted at a
regular meeting of the City Council of the City of Palm Desert on June 26, 2025, by the
following vote:
AYES: NESTANDE, PRADETTO, QUINTANILLA, TRUBEE, AND HARNIK
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
RECUSED: NONE
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the
City of Palm Desert, California, on ___________________.
ANTHONY J. MEJIA
CITY CLERK
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
6/27/2025
342
CATEGORY / FUND
General Fund (110):
1. Sales Tax 25,391,092 23,000,000 24,916,701 24,916,701
2.1% District Tax - 4,000,000 4,000,000 24,300,000
3. Transient Occupancy Tax and Short Term Rentals 23,006,598 22,798,500 22,774,332 22,755,000
4. Property Tax Secured and Unsecured**9,685,707 12,623,089 12,558,552 12,809,723
5. Franchises (Cable/Gas/Electric/Waste)3,727,659 3,400,000 3,400,000 3,731,710
6. Timeshare Mitigation Fee*1,789,418 3,465,702 3,465,702 1,903,014
7. Business License Tax 1,272,190 1,163,000 1,122,955 1,160,000
8. Transfers-In (Traffic Safety, Parkview, Housing, Cannabis, AD's)737,531 2,680,140 2,680,140 1,902,700
9. Permits/Fees 3,045,399 2,992,998 3,133,013 3,696,439
10. State Payments (VLF, Parking Bail, MV lieu)5,487,064 5,739,780 6,091,261 5,891,000
11. Interest and Rents 6,903,203 5,362,329 5,149,193 5,256,000
12. Reimbursements and Other Revenue 3,141,718 1,968,682 1,318,655 1,421,531
Totals General Fund 84,187,579$ 89,194,220$ 90,610,504$ 109,743,818$
Fire Tax Fund (230):
1. Structural Fire Tax 11,402,490 11,402,490 13,045,657 13,045,657
2. Prop. A. Fire Tax (Special Assessment)2,154,150 2,474,050 2,474,050 2,548,272
4. Interest Income 869,368 500,000 500,000 250,000
5. Transfers In from General Fund 4,600,000 5,000,000 4,600,000 10,150,000
6. Fire Reserves - - - -
Totals Fire Tax Fund 25,402,247$ 23,726,540$ 26,462,808$ 30,793,929$
TOTAL REVENUE- FIRE AND GENERAL FUND 109,589,826$ 112,920,760$ 117,073,312$ 140,537,747$
Estimated Revenues
* Includes gross TOT received from operators. TOT rebates are reported as expenditures.
FY 2025-26
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
343
CATEGORY / FUND
FY 2023-24
Actual
FY 2024-25
Adjusted
FY 2024-25
Projected
FY 2025-26
Proposed
CITY OF PALM DESERT
Estimated Revenues
FY 2025-26
Traffic Safety Fund (210):
1. Vehicle Fines & Other Revenues 1,727$ 3,000$ 1,160$ 1,800$
2. Interest 239$ -$ -$ 218$
Total Traffic Safety Fund 1,966$ 3,000$ 1,160$ 2,018$
Gas Tax Fund (211):
1. Gas Tax & Other Revenues 2,811,136$ 2,700,834$ 2,767,259$ 2,778,663$
2. Interest 199,602$ 193,400$ 193,400$ 181,977$
Total Gas Tax Fund 3,010,738$ 2,894,234$ 2,260,659$ 2,960,640$
Measure A Fund (213):
1. Sales Tax & Other Revenues 3,665,197$ 3,328,000$ 3,296,000$ 3,129,000$
2. Intergovernmental 121,088$ -$ -$ -$
3. Interest 1,030,678$ 875,600$ 875,600$ 939,512$
Total Measure A Fund 4,816,963$ 4,203,600$ 4,171,600$ 4,068,512$
Housing Mitigation Fund (214):
1. Development Fee 31,800$ 49,118$ 26,079$ -$
2. Other Revenues (Loan / Note Receivable)1,000$ -$ 3,300$ -$
3. Transfers In 30,000$ -$ -$ -$
4. Interest 168,971$ 132,300$ -$ 126,909$
Total Housing Mitigation Fund:231,771$ 181,418$ 29,379$ 126,909$
CDBG Block Grant Fund (220):
1. CDBG Block Grant 737,446$ 1,351,359$ 342,513$ 1,265,808$
2. Reimbursements (Program Income) & Other Revenues -$ -$ -$ -$
3. Interest -$ -$ -$ -$
Total CDBG Fund 737,446$ 1,351,359$ 342,513$ 1,265,808$
PLHA Grant Fund (225)
1. Grants & Other Revenues -$ 439,883$ 439,873$ 112,562$
2. Interest 2,715$ -$ -$ -$
Total Child Care Fund 2,715$ 439,883$ 439,873$ 112,562$
Opioid Settlement Fund (226)
1. Settlement Funds & Other Revenues 78,734$ 403,826$ 418,921$ 143,520$
2. Interest 5,051$ -$ -$ 4,648$
Total Public Safety Grant Fund 83,785$ 403,826$ 418,921$ 148,168$
Child Care Program (228)
1. Child Care Fee 54,200$ 107,779$ 47,660$ -$
2. Interest & Other Revenues 43,654$ 28,500$ 28,500$ 34,006$
Total Child Care Fund 97,854$ 136,279$ 76,160$ 34,006$
Public Safety Grant Fund (229):
1. Federal Grants 86,487$ 165,000$ 194,663$ 194,000$
2. State Grants -$ -$ -$ -$
3. Interest & Other Revenues 8,687$ 12,000$ 12,000$ 5,548$
Total Public Safety Grant Fund 95,174$ 177,000$ 206,663$ 199,548$
New Construction Tax Fund (231):
1. Development Fee & Other Revenues 265,447$ 150,302$ 154,989$ 276,000$
2. Interest 95,247$ 63,700$ 63,700$ 73,875$
Total New Construction Fund 360,694$ 214,002$ 218,689$ 349,875$
Drainage Facility Fund (232):
1. Development Fee & Other Revenues 54,470$ 220,000$ 146,635$ 70,000$
2. Interest 47,971$ 33,500$ 33,500$ 36,895$
Total Drainage Facility Fund 102,441$ 253,500$ 180,135$ 106,895$
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
344
CATEGORY / FUND
FY 2023-24
Actual
FY 2024-25
Adjusted
FY 2024-25
Projected
FY 2025-26
Proposed
CITY OF PALM DESERT
Estimated Revenues
FY 2025-26
Park & Recreation Fund (233):
1. Fees, Reimbursements & Other Revenues 427,547$ 250,108$ 327,467$ 125,000$
2. Interest 92,047$ 70,800$ 70,800$ 69,388$
Total Park & Recreation Fund 519,594$ 320,908$ 398,267$ 194,388$
Signalization Fund (234):
1. Development Fee & Other Revenues 50,640$ 20,000$ 18,700$ 7,000$
2. Interest 30,042$ 19,300$ 19,300$ 23,472$
Total Signalization Fund 80,682$ 39,300$ 38,000$ 30,472$
Fire Facilities Fund (235):
1. Development Fee & Other Revenues 166,938$ 116,100$ 81,662$ 89,000$
2. Interest 86,847$ 59,700$ 59,700$ 67,039$
Total Fire Facilities Fund 253,785$ 175,800$ 111,362$ 156,039$
Waste Recycling Fund (236):
1. Reimbursements & Other Revenues 611,888$ 690,000$ 421,337$ 450,000$
2. Transfers In -$ -$ -$ -$
3. Interest 179,201$ 121,900$ 121,900$ 138,576$
Total Waste Recycling Fund 791,089$ 811,900$ 493,237$ 588,576$
Energy Independence Program (237):
1. Special Assessments & Other Revenues 54,510$ 115,000$ 90,081$ 115,000$
2. Interest 90,021$ 61,500$ 63,033$ 67,795$
Total Energy Independence Program Fund 144,531$ 176,500$ 153,114$ 182,795$
Air Quality Management Fund (238):
1. Air Quality Fee & Other Revenues 51,055$ 65,000$ 50,446$ 65,000$
2. Interest 1,968$ 1,180$ 1,180$ 1,555$
Total Air Quality Fund 53,023$ 66,180$ 51,626$ 66,555$
Aquatic Center Fund (242):
1. Aquatic Fees & Other Revenues 961,796$ 914,367$ 903,300$ 988,028$
2. Transfers In 2,976,250$ 2,937,500$ 2,937,500$ 2,152,543$
3. Interest 55,400$ 39,500$ 39,500$ 42,429$
Total Aquatic Center 3,993,445$ 3,891,367$ 3,630,300$ 3,183,000$
Cannabis Compliance Fund (243):
1. Cannabis Compliance Permit Fee & Other Revenues -$ -$ -$ -$
2. Cannabis Taxes 1,005,447$ 892,401$ 787,811$ 787,000$
3. Interest 37,802$ -$ -$ 34,784$
Total Cannabis Compliance Fund 1,043,249$ 892,401$ 787,811$ 821,784$
Library Services (252)
1. Library Fees & Other Revenues -$ 50,688$ 54,011$ -$
2. Transfers In 1,321,527$ 2,185,290$ 2,185,290$ 2,523,443$
3. Interest 14,358$ -$ -$ 13,195$
Total Library Services Fund 1,335,885$ 2,235,978$ 2,239,301$ 2,536,638$
Capital Improvement Fund (400):
1. State, Federal, CVAG Reimbursements, & Other Revenues 312,321$ -$ 34,817$ -$
2. Transfers In 2,000,000$ 11,017,674$ 11,310,674$ 5,397,482$
3. Interest 682,682$ 335,000$ 335,000$ 555,958$
Total Capital Improvement Fund 2,995,003$ 11,352,674$ 11,680,491$ 5,953,440$
CP Drainage Fund (420):
1. Reimbursements & Other Revenues -$ -$ -$ -$
2. Transfers In 3,200,000$ -$ -$ -$
3. Interest 94,298$ 73,700$ 73,700$ 70,860$
Total Drainage Fund 3,294,298$ 73,700$ 73,700$ 70,860$
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
345
CATEGORY / FUND
FY 2023-24
Actual
FY 2024-25
Adjusted
FY 2024-25
Projected
FY 2025-26
Proposed
CITY OF PALM DESERT
Estimated Revenues
FY 2025-26
Economic Development Fund (425):
1. Rent, Reimbursements, & Other Revenues 334,886$ 213,031$ 518,939$ 64,000$
2. Transfers In -$ -$ -$ 325,000$
3. Interest 73,941$ 61,700$ 61,700$ 54,714$
Total Economic Development Fund 408,827$ 274,731$ 61,700$ 443,714$
CP Parks Fund (430):
1. Reimbursements & Other Revenues -$ -$ -$ -$
2. Interest 557$ 400$ 400$ 427$
Total Parks Fund 557$ 400$ 400$ 427$
Art in Public Places Fund (436):
1. Development Fee, Reimbursements & Other Revenues 403,458$ 493,065$ 422,961$ 259,000$
2. Interest 77,436$ 53,000$ 53,000$ 59,811$
Total AIPP Fund 480,894$ 546,065$ 475,961$ 318,811$
CP Signal Fund (440):
1. Reimbursements & Other Revenues -$ -$ -$ -$
2. Interest 6,173$ 4,300$ 4,300$ 4,738$
Total Signal Fund 6,173$ 4,300$ 4,300$ 4,738$
Golf Course Maint/Improv Fund (441):
1. Time Share Mitigation, Amenity Fees & Other Revenues 3,580,275$ 2,587,865$ 2,769,516$ 2,769,516$
2. Interest 690,324$ 421,400$ 300,000$ 250,000$
Total Golf Course Maint. Fund 4,270,599$ 3,009,265$ 3,069,516$ 3,019,516$
Building Maintenance Fund (450):
1. Reimbursements & Other Revenues -$ -$ -$ -$
2. Transfers In -$ 5,653,640$ 5,653,640$ -$
3. Interest 70,345$ 102,150$ 50,000$ 42,673$
Total Building Maintenance Fund 70,345$ 5,755,790$ 5,703,640$ 42,673$
Capital Bond Fund (451):
1. Transfers In & Other Revenues -$ -$ -$ -$
2. Interest 3,456,401$ 250,000$ 2,554,608$ 2,550,000$
Total Capital Bond Fund 3,456,401$ 250,000$ 2,554,608$ 2,550,000$
CP Library Fund (452):
1. Transfers In (County using former RDA pass through monies)4,000,000$ -$ -$ 6,000,000$
2. Other Revenues -$ -$ -$ -$
3. Interest 90,927$ 180,000$ 90,000$ 77,788$
Total Library Fund 4,090,927$ 180,000$ 90,000$ 6,077,788$
University Park 2024 Project Fund (470)
1.Contribution from Private Source 10,000,000$ -$ -$ -$
2. Interest 38$ -$ 18$ -$
Total University Park Fund 10,000,038$ -$ 18$ -$
Landscape & Lighting Districts (272-299):
1. Taxes 326,627$ 328,377$ 324,859$ 344,366$
2. Transfers In 110,000$ 173,807$ 185,849$ 141,000$
3. Interest 8,530$ 5,400$ 5,400$ 6,693$
Total Landscape & Lighting 445,157$ 507,584$ 516,108$ 492,059$
El Paseo Merchant Fund (271):
1. El Paseo Merchant Fee (Business License)297,039$ 300,000$ 370,295$ 275,000$
2. Interest 5,533$ -$ -$ 4,383$
Total El Paseo Fund 302,571$ 300,000$ 370,295$ 279,383$
Business Improvement Districts (277, 282, 289):
1. Taxes & Other Revenues 733,900$ 707,407$ 709,052$ 769,457$
2. Transfers In -$ -$ -$ -$
3. Interest 159,213$ 55,500$ 55,500$ 119,465$
Total Business Improvement 893,113$ 762,907$ 754,552$ 888,922$
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
346
CATEGORY / FUND
FY 2023-24
Actual
FY 2024-25
Adjusted
FY 2024-25
Projected
FY 2025-26
Proposed
CITY OF PALM DESERT
Estimated Revenues
FY 2025-26
Debt Service Funds (Various 300's)
1. Transfers In / Taxes / Interest / Other Revenues 4,820,912$ 3,224,629$ 3,500,000$ 4,057,925$
Total Debt Service Funds 4,820,912$ 3,224,629$ 3,500,000$ 4,057,925$
Parkview Office Complex Fund (510):
1. Rent / Leases of Buildings 1,265,414$ 1,250,000$ 1,267,011$ 1,200,000$
2. Reimbursements & Other Revenues 15,513$ -$ -$ -$
3. Transfers In -$ 19,620$ 19,620$ -$
4. Interest 534,160$ 48,000$ 48,000$ 348,612$
Total Parkview Office Fund 1,815,087$ 1,317,620$ 1,334,631$ 1,548,612$
Desert Willow Golf Fund (520-521):
1. Golf Course Revenue 12,351,877$ 12,471,650$ 12,293,469$ 12,891,808$
2. Restaurant & Other Revenues 4,570,976$ 4,780,039$ 3,389,810$ 4,878,909$
3. Interest 208,195$ 123,820$ 134,637$ 171,384$
Total Desert Willow Fund 17,131,048$ 17,375,509$ 12,817,916$ 17,942,101$
Equipment Replacement Funds (530):
1. Reimbursements & Other Revenues -$ -$ -$ -$
2. Transfers In (Fire Fund & General Fund)119,788$ 110,000$ 110,000$ -$
3. Interest 347,486$ 242,000$ 242,000$ 267,503$
Total Equip. Replacement Fund 467,274$ 352,000$ 352,000$ 267,503$
Retiree Health Fund (576):
1. Contribution 145,305$ -$ -$ -$
2. Transfers In 744,824$ 979,824$ 979,824$ 1,080,000$
3. Interest 137,783$ 93,500$ 93,500$ 106,601$
Total Retiree Health Fund 1,027,912$ 1,073,324$ 1,073,324$ 1,186,601$
Compensation Benefits Fund (577):
1. Contribution -$ -$ -$ -$
2. Transfers In 272,399$ 515,000$ 515,000$ -$
3. Interest 127,883$ 98,300$ 98,300$ 98,611$
Total Compensation Benefits Fund 400,282$ 613,300$ 613,300$ 98,611$
Housing Funds (870):
1. Housing Admin Transfers In & Revenues 498,836$ 547,102$ 400,000$ 406,774$
Total Housing Fund 3,450,586$ 2,605,030$ 1,934,714$ 406,774$
187,174,656$ 181,368,023$ 180,303,256$ 203,323,393$ TOTAL ALL CITY FUNDS (Excl. Housing Authority & Housing Asset Funds)
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
347
No.Department
4110 City Council 444,086
4111 City Clerk 1,339,972
4112 Legislative Advocacy 36,000
4114 Elections 14,500
4120-21 Legal 968,962
4130 City Manager 1,098,095
4134 Capital Projects 1,794,299
4150-51 Finance and Audit 3,075,566
4154 Human Resources 1,145,871
4159 General Services 5,860,866
4190 Information Technology 3,928,968
4191 Unemployment Insurance 10,000
4192 Insurance 1,340,634
4199 Interfund Transfers 27,704,573
4210 Police Services 28,373,878
4211 Community Safety 220,084
4212 Homelessness Service 3,000
4230 Animal Regulation 620,000
4250 Traffic 1,558,800
4300 Public Works 2,060,447
4310 Streets 3,034,199
4311 Street Resurfacing -
4312 ADA Improvements 50,000
4313 Parking Lot Improvements -
4314 Street Resurfacing -
4315 Street Resurfacing -
4330 Corporation Yard 265,000
4331 Fleet 457,500
4340 Building Maint 1,211,773
4344 Portola Community Ctr 220,500
4396 NPDES 260,000
4416 Community Promotions 602,000
4417 Marketing 1,897,750
4419 Visitor Services 9,500
4420 Building and Safety 1,419,170
4421 Permit Center 1,399,650
4422 Code Enforcement 1,508,274
4423 Engineering & Land Develop.1,280,593
4430 Economic Development 2,231,767
4470 Community Development 2,703,041
4610 Parks and Recreation 2,178,000
4611 Park Maintenance 1,578,500
4614 Landscape Services 3,738,052
4618 Citywide Park Imps -
4674 Civic Center Park Imps -
4800 Contributions 1,780,135
4950 Property Acquisition -
109,424,005
CITY OF PALM DESERT
Appropriations
Fiscal Year 2025-26
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
348
FUND
NUMBER
CITY OF PALM DESERT
Appropriations
Fiscal Year 2025-26
FUND NAME FY 25-26
Appropriations
210 Traffic Safety 2,700
211 Gas Tax 2,745,164
213 Measure A 8,964,825
214 Housing Mitigation Fee 959,135
220 Community Development Block Grant 592,041
225 Permanent Local Housing Allocation Grant (PLHA)170,000
226 Opioid Settlement Funds 275,000
228 Child Care Program -
229 Public Safety Police Grant 339,750
230 Prop. A Fire Tax 34,233,794
231 New Construction Tax 1,000,000
232 Drainage Facility 675,000
233 Park and Recreation 1,650,000
234 Traffic Signal 50,000
235 Fire Facilities -
236 Recycling Fund 741,500
237 Energy Independence Program 177,900
238 Air Quality Management 74,500
242 Aquatic Center 3,483,000
243 Cannabis Compliance Fund 1,500,000
252 Library Services 2,468,469
400 Capital Improvement Fund 9,536,126
420 CIP - Drainage 200,000
425 Economic Development 638,581
430 CIP - Park and Recreation -
436 Art in Public Places 639,120
441 Golf Course Capital Management 1,360,000
450 Building Maintenance 1,700,000
451 SARDA CIP & Properties 24,300,000
452 Library CIP 6,000,000
470 University Park 2024 -
870 Housing Set Aside Fund 406,774
104,883,379
Special and Capital Projects Funds
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
349
FUND
NUMBER
CITY OF PALM DESERT
Appropriations
Fiscal Year 2025-26
FUND NAME FY 25-26
Appropriations
301 Assessment Dist 83-1 -
303 Assessment Dist 84-1 -
304 Assessment Dist 87-1 -
306 Assessment Dist 92-1 -
307 Assessment Dist 91-4 Bighorn -
308 Assessment Dist 94-2 Sunterrace/Varner -
309 Assessment Dist 94-3 Merano -
311 Assessment Dist 98-1 Canyons of Bighorn -
312 Assessment Dist 01-1 Silver Spur 165,656
314 Assessment Dist Highlands 119,346
315 Assessment Dist Section 29 1,307,000
351 Assessment Dist 91-1 Indian Ridge -
353 Assessment Dist CFD University Park 508,800
354 Assessment Dist CFD University Park 2021 918,675
355 Assessment Dist CFD University Park 2024 610,825
391 Palm Desert Finance Authority 150,666
3,780,968
271 El Paseo Merchants 276,500
272-299 Landscape & Lighting Zones 652,750
277, 282, 289 Business Improvement Districts 614,309
1,543,559
510 Parkview Office Complex 1,542,500
520 Desert Willow Golf Course 13,436,316
521 PD Recreational Facilities Corporation 5,089,025
530 Equipment Replacement 2,167,787
576 Retiree Health 1,092,200
577 Compensation Benefits 250,000
23,577,828
Total Funds Excluding General & Housing 133,785,734
General Fund Total
Housing Funds Total
109,424,005
10,761,653
120,185,658
Total Expenditures 253,971,392
Enterprise and Internal Service Funds
Debt Services Funds
Special Assessment Funds
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
350
City of Palm Desert
Capital Improvement Funds Program
FY 2025-2026 Summary
Type Dept/
Div
Project
Code Project Name Funding Source Fund
No.Fund Type Account No. 2024-25 Est.
Carryover
2025-26
Year 1
2026-27
Year 2
2027-28
Year 3
2028-29
Year 4
2029-30
Year 5 Total
Cont.CIP CSL00001 2025 Slurry Seal Project Measure A 213 Special Revenue Funds 2134134 - 4400200 23,287 - - - - - 23,287
Cont.CIP MFA00007 Bridge Inspection & Repair Program Measure A 213 Special Revenue Funds 2134359 - 4400100 331,442 - 1,600,000 300,000 300,000 300,000 2,831,442
Cont.CIP MPK00005 Cahuilla Hills Park Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400200 1,753,796 - - - - - 1,753,796
Cont.CIP MFA00006 Citywide Pavement Condition Evaluation SB1 Gas Tax 211 Special Revenue Funds 2114311 - 4391505 64,181 110,000 110,000 110,000 110,000 110,000 614,181
New CIP CRB00001 Cook & Gerald Ford Retention Basin Capital Drainage Funds 420 Capital Project Funds 4204370 - 4400200 - 200,000 4,000,000 - - - 4,200,000
New CIP CLS00005 Country Club Median Landscape Improvements Capital Bond Fund 451 Capital Project Funds 4514374 - 4400100 - 3,000,000 - - - - 3,000,000
Cont.CIP CST00007 CV Link Hovley Connector New Construction Tax 231 Special Revenue Funds 2314670 - 5000202 - - - 3,500,000 - - 3,500,000
Cont.CIP CST00024 El Paseo Street Rehabilitation & Mid-Block Crossing Measure A 213 Special Revenue Funds 2134134 - 4400200 60,000 - - - - - 60,000
Cont.CIP CST00023 Eldorado Drive Street Rehabilitation Measure A 213 Special Revenue Funds 2134134 - 4400200 64,121 - - - - - 64,121
Cont.CIP CFA00017 Fire Station 33 Remodel Capital Bond Fund 451 Capital Project Funds 4514270 - 4400100 - - 8,145,000 - - - 8,145,000
Cont.CIP CFA00017 Fire Station 33 Remodel*Measure G 230 Special Revenue Funds 2304220 - 4400200 - 1,200,000 - - - - 1,200,000
Cont.CIP CFA00019 Fire Station 71 Rebuild Capital Bond Fund 451 Capital Project Funds 4514270 - 4400100 - - 15,475,000 - - - 15,475,000
Cont.CIP CFA00019 Fire Station 71 Rebuild*Measure G 230 Special Revenue Funds 2304220 - 4400200 - 1,200,000 - - - - 1,200,000
Cont.CIP CDR00003 Haystack Channel Rehabilitation Drainage Facility 232 Special Revenue Funds 2324370 - 5000454 275,000 500,000 - - - - 775,000
Cont.CIP CDR00003 Haystack Channel Rehabilitation Capital Drainage Funds 420 Capital Project Funds 4204370 - 5000454 3,222,112 - - - - - 3,222,112
New CIP CPK00005 Homme Adams Park Improvements Capital Bond Fund 451 Capital Project Funds 4514618 - 4400200 - - 5,000,000 150,000 - - 5,150,000
Cont.CIP CTS00005 HSIP Signal Backplates Measure A 213 Special Revenue Funds 2134317 - 5000908 1,725,282 - - - - - 1,725,282
Cont.CIP CPL00005 Larkspur Lane Improvements Gas Tax 211 Special Revenue Funds 2114134 - 4400200 - 110,000 - - - - 110,000
New CIP MST00008 Monterey & Gerald Ford Street Rehabilitation SB1 Gas Tax 211 Special Revenue Funds 2114311 - 4391505 - 1,225,164 1,090,000 1,090,000 1,090,000 1,090,000 5,585,164
Cont.CIP CDR00007 Mountain View Retention Basin Capital Improvement Fund 400 Capital Project Funds 4004159 - 4219100 1,074,966 425,000 - - - - 1,499,966
Cont.CIP CFA00027 New Library Facility Capital Bond Fund 451 Capital Project Funds 4514136 - 4400100 - 20,000,000 - - - - 20,000,000
Cont.CIP CFA00027 New Library Facility*452 Capital Project Funds 4524136 - 4400100 3,179,940 6,000,000 - - - - 9,179,940
Cont.CIP CPK00002 North Sphere Community Park - Future Improvements Parks & Recreation 233 Special Revenue Funds 2334670 - 5000201 - 500,000 - - - - 500,000
Cont.CIP CPK00002 North Sphere Community Park - Future Improvements Capital Bond Fund 451 Capital Project Funds 4514618 - 5000913 135,124 - - - - - 135,124
Cont.CIP CPK00002 North Sphere Community Park - Future Improvements*Measure G 400 Capital Project Funds 4004618 - 4400200 - - 15,500,000 - - - 15,500,000
Cont.CIP SSY00005 North Sphere Electrical Substation Capital Improvement Fund 400 Capital Project Funds 4004258 - 4400100 885,000 - - - - - 885,000
Cont.CIP CFA00010 North Sphere Fire Station 102 Fire Fund & Measure G 230 Special Revenue Funds 2304220 - 4400200 1,162,944 4,500,000 - - - - 5,662,944
Cont.CIP CFA00010 North Sphere Fire Station 102 Fire Facilities 235 Special Revenue Funds 2354270 - 4400200 315,509 - - - - - 315,509
New CIP GDR00001 North Sphere Flood Control New Construction Tax 231 Special Revenue Funds 2314134 - 4400200 - 1,000,000 - - - - 1,000,000
New CIP GDR00001 North Sphere Flood Control*Measure G 400 Capital Project Funds 4004370 - 4400200 - - 8,500,000 5,000,000 - - 13,500,000
Cont.CIP CPK00007 North Sphere Regional Park - Future Improvements*Measure G 400 Capital Project Funds 4004670 - 5000202 5,000 - 3,000,000 27,000,000 - - 30,005,000
Cont.CIP Various PDHA Replacement Expenditures Housing Authority 871 Special Revenue Funds 8714195 - 4331100 91,145 - 3,400,000 3,420,000 3,350,000 75,000 10,336,145
Cont.CIP Various PDHA Replacement Expenditures Housing Asset Fund 873 Special Revenue Funds 8734199 - 4400100 - - - - - 4,025,000 4,025,000
New CIP CPK00009 Randall Henderson Trailhead Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400200 - 200,000 2,000,000 - - - 2,200,000
Cont.CIP CDR00006 Stormwater and Drainage Infrastructure Measure A 213 Special Revenue Funds 2134370 - 4400100 - - 2,300,000 - - - 2,300,000
Cont.CIP MST00008 Street Resurfacing Program Gas Tax 211 Special Revenue Funds 2114134 - 4400200 3,893 500,000 1,500,000 1,500,000 1,500,000 1,500,000 6,503,893
Cont.CIP MST00008 Street Resurfacing Program Measure A 213 Special Revenue Funds 2134134 - 4400200 - 1,289,825 3,000,000 2,500,000 2,500,000 2,500,000 11,789,825
New CIP CTS00007 Traffic Signal Improvement Mesa View Drive and Hwy 111 Gas Tax 211 Special Revenue Funds 2114134 - 4400200 - 65,000 900,000 - - - 965,000
New CIP CTS00006 Traffic Signal Improvement Monterey and Mag Falls Gas Tax 211 Special Revenue Funds 2114134 - 4400200 - 85,000 900,000 - - - 985,000
Cont.CIP CPL00004 University Park On-Street Parking Improvements Gas Tax 211 Special Revenue Funds 2114134 - 4400200 - 650,000 - - - - 650,000
Cont.CIP CST00002 Walk n Roll PD - Phase I, II, and III Measure A 213 Special Revenue Funds 2134633 - 5000103 3,825,266 2,500,000 3,000,000 - - - 9,325,266
Deferred PW CFA00013 Artists Center at Galen Improvements Building Maintenance 450 Capital Project Funds 4504164 - 4388500 150,000 75,000 75,000 75,000 75,000 75,000 525,000
Cont.PW MPK00006 Bump & Grind Trailhead Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400100 - 200,000 - - - - 200,000
New PW CSS00001 Citywide Entry Monument Signage Capital Bond Fund 451 Capital Project Funds 4514300 - 4400100 - 1,200,000 - - - - 1,200,000
Deferred PW MFA00025 Civic Center Building Improvements Building Maintenance 450 Capital Project Funds 4504161 - 4400100 388,554 500,000 350,000 350,000 350,000 350,000 2,288,554
Deferred PW CFA00011 Civic Center Park Improvements Capital Improvement Fund 400 Capital Project Funds 4004674 - 4400100 1,636,624 - 250,000 250,000 250,000 250,000 2,636,624
Deferred PW CLS00002 Community Gardens Box Renovation Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400100 150,000 50,000 250,000 250,000 250,000 250,000 1,200,000
Deferred PW CFA00016 Corporation Yard Building Improvements Capital Improvement Fund 400 Capital Project Funds 4004330 - 4400100 419,498 350,000 100,000 100,000 100,000 100,000 1,169,498
New PW CST00013 El Paseo Parkway Improvements Capital Improvement Fund 400 Capital Project Funds 4004310 - 4400100 - 75,000 400,000 150,000 150,000 150,000 925,000
New PW CEQ00006 Fiber Optic Communication Upgrades Capital Bond Fund 451 Capital Project Funds 4514190 - 4400100 - 100,000 - 2,000,000 - - 2,100,000
Cont.PW MPK00001 Freedom Park Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400100 - 600,000 150,000 150,000 150,000 150,000 1,200,000
Deferred PW CFA00022 Henderson Building Improvements Building Maintenance 450 Capital Project Funds 4504164 - 4400100 107,270 150,000 150,000 150,000 150,000 150,000 857,270
Cont.PW SDS00003 Hillary Storm Event Capital Improvement Fund 400 Capital Project Funds 4004159 - 4219100 1,009,122 - - - - - 1,009,122
Deferred PW CFA00020 Historical Society Building Improvements Building Maintenance 450 Capital Project Funds 4504164 - 4400100 150,000 150,000 100,000 100,000 100,000 100,000 700,000
Deferred PW CPK00004 Hovley Soccer Park Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400100 - 900,000 150,000 150,000 150,000 150,000 1,500,000
New PW MPK00008 Ironwood Park Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400100 - 100,000 - - - - 100,000
Deferred PW CPK00010 Magnesia Falls Park Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400100 - 100,000 - - - - 100,000
Cont.PW SFA00003 Office Space Improvements- Phase 2 Building Maintenance 450 Capital Project Funds 4504164 - 4400200 35,823 - - - - - 35,823
Cont.PW SFA00006 Office Space Improvements- Phase 3 Building Maintenance 450 Capital Project Funds 4504161 - 4400200 975,841 225,000 - - - - 1,200,841
Cont.PW MPL00002 Parking Lot Rehab & Maintenance Capital Improvement Fund 400 Capital Project Funds 4004313 - 4332000 570,000 - - - - - 570,000
Cont.PW CST00012 Parking Lot Rehabilitation - President's Plaza East & West Capital Improvement Fund 400 Capital Project Funds 4004692 - 4400100 229,035 80,971 83,400 - - - 393,406
Cont.PW CLS00003 Parks & Medians Cal Sense/Smart Controller Irrigation Capital Improvement Fund 400 Capital Project Funds 4004388 - 4400100 8,362 75,000 100,000 100,000 100,000 100,000 483,362
Deferred PW 100,000
6/13/2025 - 4:48 PM Summary for FY 2025-2026 CIP Projects
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
351
City of Palm Desert
Capital Improvement Funds Program
FY 2025-2026 Summary
Type Dept/
Div
Project
Code Project Name Funding Source Fund
No.Fund Type Account No. 2024-25 Est.
Carryover
2025-26
Year 1
2026-27
Year 2
2027-28
Year 3
2028-29
Year 4
2029-30
Year 5 Total
Deferred PW MFA00014 Portola Community Center Renovations Building Maintenance 450 Capital Project Funds 4504439 - 4400100 561,150 500,000 150,000 - - - 1,211,150
Deferred PW STS00001 Traffic Management System Replacement Capital Improvement Fund 400 Capital Project Funds 4004250 - 4400100 1,303,705 - 1,000,000 - - - 2,303,705
Deferred PW MST00001 Traffic Operations & Capacity Improvements Measure A 213 Special Revenue Funds 2134250 - 5000907 425,000 500,000 500,000 500,000 750,000 750,000 3,425,000
Deferred PW MTS00002 Traffic Signal IISNS Replacement Measure A 213 Special Revenue Funds 2134250 - 5000906 - 50,000 500,000 500,000 - - 1,050,000
Deferred PW MTS00001 Traffic Signal Modification & Hardware Upgrades Program Measure A 213 Special Revenue Funds 2134250 - 5000906 - 825,000 300,000 300,000 300,000 300,000 2,025,000
Deferred PW CPK00006 University Park Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400100 86,892 100,000 150,000 - - - 336,892
Deferred PW CPK00008 Washington Park Improvements Capital Improvement Fund 400 Capital Project Funds 4004618 - 4400100 - 400,000 - - - - 400,000
Cont.PW MST00003 Wayfinding Master Plan Measure A 213 Special Revenue Funds 2134300 - 5000910 - 1,825,000 - - - - 1,825,000
Cont.AIPP CST00005 Artwork for Phase 2 of the PD Link Project AIPP 436 Capital Project Funds 4364650 - 4400100 100,000 50,000 - - - - 150,000
Cont.AIPP CST00020 Artwork for Phase 2 of the San Pablo Corridor Project AIPP 436 Capital Project Funds 4364650 - 4400100 - 165,000 - - - - 165,000
Cont.DS NA Indian Springs MHP Sewer Conversion Capital Improvement Fund 400 Capital Project Funds 4004121 - 4374000 - 139,673 139,673 139,673 139,673 139,673 698,364
Cont.DS CST00019 Technology Drive Extension to Gerald Ford Drive Capital Improvement Fund 400 Capital Project Funds 4004311 - 4332000 335,000 293,000 - - - - 628,000
Cont.DW CEQ00005 Clubhouse Equipment Various Golf Capital 441 Capital Project Funds 4414195 - 4809200 352,102 - 135,000 - - - 487,102
Cont.DW CFA00023 Clubhouse Improvements-Restroom/Exterior Painting Golf Capital 441 Capital Project Funds 4414195 - 4809200 - 500,000 120,000 150,000 - - 770,000
Cont.DW MFA00016 Golf Course Improvements-Mountain View & Firecliff Golf Capital 441 Capital Project Funds 4414195 - 4809200 - - 250,000 3,500,000 - - 3,750,000
Cont.DW CFA00024 Golf Course Pump & Motor Upgrades Golf Capital 441 Capital Project Funds 4414195 - 4809200 - 100,000 40,000 - - - 140,000
New DW MLS00003 Golf Course Tree Pruning Golf Capital 441 Capital Project Funds 4414195 - 4809200 - 250,000 250,000 250,000 250,000 250,000 1,250,000
Cont.DW CLS00001 Perimeter Landscape & Lighting Rehabilitation Golf Capital 441 Capital Project Funds 4414195 - 4809200 - 250,000 250,000 - - - 500,000
Cont.DW MLS00032 Perimeter Landscape Maintenance Golf Capital 441 Capital Project Funds 4414195 - 4332000 21,604 260,000 260,000 260,000 260,000 260,000 1,321,604
27,263,589 56,448,633 85,623,073 53,994,673 12,374,673 13,124,673 248,829,313
CIP Funding Sources 2024-25 Est.
Carryover
2025-26
Year 1
2026-27
Year 2
2027-28
Year 3
2028-29
Year 4
2029-30
Year 5
Special Revenue Funds 8,367,068 18,634,989 19,100,000 13,720,000 9,900,000 10,650,000
Capital Project Funds 18,896,521 37,813,644 66,523,073 40,274,673 2,474,673 2,474,673
Debt Service Funds - - - - - -
Internal Service Funds - - - - - -
Enterprise Funds - - - - - -
TOTALS 27,263,589 56,448,633 85,623,073 53,994,673 12,374,673 13,124,673
Type Dept/
Div
Project
Code Project Name Funding Source Fund
No.Fund Type Account No.Est. 2025-26
Year 1
2026-27
Year 2
2027-28
Year 3
2028-29
Year 4
2029-30
Year 5 Total
Cont.PW MFA00003 AD Annual R/M - AD 94-1 Bighorn 94-1 Fund 307 Debt Service Funds 3074311 - 4332000 - - 324,833 - - - 324,833
Annual PW MST00013 Measure A 213 Special Revenue Funds 2134312 - 4400100 - 725,000 500,000 500,000 500,000 500,000 2,725,000
Cont.PW MPK00005 Cahuilla Hills Park Improvements CDBG 220 Special Revenue Funds 2204648 - 4400100 200,607 - - - - - 200,607
Annual PW MDR00004 Catch Basin & Drain Cleaning Program Drainage Facility 232 Special Revenue Funds 2324690 - 4400100 - 175,000 250,000 250,000 250,000 250,000 1,175,000
Cont.PW MDR00004 Catch Basin & Drain Cleaning Program Capital Drainage Funds 420 Capital Project Funds 4204314 - 4332000 83,906 - - - - - 83,906
Cont.PW SEQ00001 Charging Stations Improvements Equipment Replacement 530 Internal Service Funds 5304310 - 4404500 357,937 - 500,000 - - - 857,937
Annual PW MST00002 Citywide Street and Bike Lane Striping Improvements Measure A 213 Special Revenue Funds 2134315 - 4332000 - 1,000,000 950,000 950,000 950,000 950,000 4,800,000
Deferred PW CFA00011 Civic Center Park Improvements Parks & Recreation 233 Special Revenue Funds 2334618 - 4400100 - 650,000 - - - - 650,000
Deferred PW MFA00029 Fire Station 33 Building Improvements Fire Fund 230 Special Revenue Funds 2304220 - 4400100 - 75,000 75,000 75,000 75,000 75,000 375,000
Deferred PW MFA00030 Fire Station 67 Building Improvements Fire Fund 230 Special Revenue Funds 2304220 - 4400100 - 250,000 75,000 75,000 75,000 75,000 550,000
Deferred PW MFA00031 Fire Station 71 Building Improvements Fire Fund 230 Special Revenue Funds 2304220 - 4400100 - 175,000 75,000 75,000 75,000 75,000 475,000
Deferred PW MFA00031 Fire Station 71 Tenant Improvements Fire Fund 230 Special Revenue Funds 2304220 - 4400100 - 300,000 300,000 300,000 300,000 300,000 1,500,000
Annual PW CST00004 Neighborhood Traffic Calming Program Measure A 213 Special Revenue Funds 2134565 - 5000903 - 200,000 200,000 200,000 200,000 200,000 1,000,000
Deferred PW MFA00022 Palm Desert Aquatic Center Aquatic Fund 242 Special Revenue Funds 2424549 - 4400100 151,925 300,000 280,000 530,000 50,000 50,000 1,361,925
Deferred PW MPK00007 Palma Village Park Improvements CDBG 220 Special Revenue Funds 2204649 - 4400100 111,191 - - - - - 111,191
Annual PW MLS00031 Parks and Median Landscape Rehabilitation Parks & Recreation 233 Special Revenue Funds 2334618 - 4400100 - 500,000 500,000 500,000 500,000 500,000 2,500,000
Annual PW MEQ00002 Public Buildings Furnishings Building Maintenance 450 Capital Project Funds 4504161 - 4400100 - 100,000 100,000 100,000 100,000 100,000 500,000
Deferred PW MFA00011 State Building Improvements OC Enterprise Funds 510 Enterprise Funds 5104361 - 4400100 750,000 - 150,000 150,000 150,000 150,000 1,350,000
New PW CSS00002 Street Sign Inventory Equipment Replacement 530 Internal Service Funds 5304310 - 4403000 - 50,000 - - - - 50,000
New PW CTS00009 Traffic Signal Timing Conversion Signalization Fund 234 Special Revenue Funds 2344250 - 4400100 - 50,000 - 600,000 - - 650,000
Cont.PW Lease Vehicle Leases Equipment Replacement 530 Internal Service Funds 5304331 - 4344000 6,661 90,000 - - - - 96,661
Cont.PW CST00018 Vision Zero Strategy Implementation Measure A 213 Special Revenue Funds 2134300 - 5000910 - 50,000 500,000 500,000 500,000 500,000 2,050,000
Cont.PW Purchase Fleet Replacement Equipment Replacement 530 Internal Service Funds 5304310 - 4403000 851,088 200,000 500,000 500,000 - - 2,051,088
Cont.PW Purchase Message Boards Equipment Replacement 530 Internal Service Funds 5304310 - 4403000 - 50,000 50,000 - - - 100,000
New PW Purchase Mini Excavator Equipment Replacement 530 Internal Service Funds 5304310 - 4403000 - 50,000 - - - - 50,000
TOTALS
6/13/2025 - 4:48 PM Summary for FY 2025-2026 CIP Projects
Exhibit C
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
352
City of Palm Desert
Capital Improvement Funds Program
FY 2025-2026 Summary
Type Dept/
Div
Project
Code Project Name Funding Source Fund
No.Fund Type Account No.Est. 2025-26
Year 1
2026-27
Year 2
2027-28
Year 3
2028-29
Year 4
2029-30
Year 5 Total
#N/A
Cont.PW Purchase Mobile Generators Equipment Replacement 530 Internal Service Funds 5304310 - 4403000 - 25,000 - - - - 25,000
New PW Purchase Paint Mixers Equipment Replacement 530 Internal Service Funds 5304310 - 4403000 - 25,000 - - - - 25,000
Cont.PW Purchase Skid Steer Loader Equipment Replacement 530 Internal Service Funds 5304310 - 4403000 - 100,000 - - - - 100,000
Cont.PW Purchase Water Cooler / Ice Machines Equipment Replacement 530 Internal Service Funds 5304310 - 4403000 - 50,000 - - - - 50,000
Cont.FD Purchase Ambulance Purchase / Remounts Equipment Replacement 530 Internal Service Funds 5304220 - 4403000 395,771 100,000 - - - - 495,771
Cont.FD Purchase Stryker Gurneys / Stair chairs Equipment Replacement 530 Internal Service Funds 5304220 - 4403000 - 175,000 - - - - 175,000
Cont.IT Purchase Desktop-Laptops Equipment Replacement 530 Internal Service Funds 5304190 - 4404000 96,783 382,787 460,072 340,183 - - 1,279,825
Cont.PD GEQ00001 Motorcycle Replacement Police Grants 229 Special Revenue Funds 2294210 - 4391400 - 36,000 - - - - 36,000
Cont.AIPP Purchase Bike Racks Air Quality Mgmt 238 Special Revenue Funds 2384515 - 4400100 15,830 - - - - - 15,830
Cont.AIPP NA Coachella Festival Artwork/Lease Installation AIPP 436 Capital Project Funds 4364650 - 4400100 346,094 - - - - - 346,094
Cont.AIPP NA El Paseo Sculpture Exhibition AIPP 436 Capital Project Funds 4364650 - 4400200 - - 290,000 - 300,000 - 590,000
New AIPP CFX00001 Misc. Public Art Projects AIPP 436 Capital Project Funds 4364650 - 4400100 - 150,000 150,000 150,000 150,000 150,000 750,000
Cont.ED NA Development Subsidy - Arc Village Housing Asset Fund 873 Special Revenue Funds 8734195 - 4663900 4,680,000 - - - - - 4,680,000
Cont.ED NA Development Subsidy - Palm Communities Housing Asset Fund 873 Special Revenue Funds 8734195 - 4663900 6,755,000 - - - - - 6,755,000
Cont.ED SRG00001 Economic Development Business Enhancements Economic Development 425 Capital Project Funds 4254430 - 4387500 307,264 - - - - - 307,264
Cont.ED NA Eisenhower Health Child Care Center Contribution Capital Improvement Fund 400 Capital Project Funds 4004800 - 4388300 - 1,000,000 - - - - 1,000,000
Cont.ED NA Homebuyer Subsidies - BEGIN Program Housing Mitigation 214 Special Revenue Funds 2144494 - 4390102 159,135 159,135 159,135 159,135 159,135 - 795,675
Cont.ED NA Housing Mitigation Housing Mitigation 214 Special Revenue Funds 2144490 - 4390101 199,200 800,000 250,000 250,000 250,000 - 1,749,200
Cont.ED MFA00026 iHUB Operating Cost Economic Development 425 Capital Project Funds 4254430 - 4395000 - 281,697 193,432 - - - 475,129
Cont.ED MFA00026 iHUB Rent Cost Economic Development 425 Capital Project Funds 4254430 - 4345000 - 220,121 149,653 - - - 369,774
New ED NA McCallum Theater Contribution Capital Improvement Fund 400 Capital Project Funds 4004800 - 4387900 - 300,000 300,000 300,000 300,000 300,000 1,500,000
Cont.ED NA The Living Desert Contribution Capital Improvement Fund 400 Capital Project Funds 4004800 - 4389800 - 250,000 250,000 250,000 250,000 - 1,000,000
Cont.ED NA United Palm Desert Economic Development 425 Capital Project Funds 4254430 - 4393000 137,236 - - - - - 137,236
Cont.ED NA Various Agencies Contributions CDBG 220 Special Revenue Funds 2204800 - 4388000 500,761 546,441 - - - - 1,047,202
Cont.ED NA Various Agencies Contributions CDBG 220 Special Revenue Funds 2204800 - 4309000 35,597 - - - - - 35,597
Cont.DW NA Course & Ground Leases - Principal Only Desert Willow 520 Enterprise Funds 5200000 - 2341001 - 417,008 427,553 144,907 - - 989,468
Cont.DW CEQ00005 DW Clubhouse Various Projects Desert Willow 520 Enterprise Funds 5204195 - 4809200 155,250 159,500 144,678 126,490 112,458 106,863 805,239
Cont.DW CEQ00002 Golf Cart Leases - Principal Only Desert Willow 520 Enterprise Funds 5200000 - 2341001 - 494,483 251,911 - - - 746,394
16,297,234 10,662,172 8,356,267 7,025,715 5,246,593 4,281,863 51,869,844
Other Annual Maintenance &
Various Programs Funding
2024-25
Est.
Carryover
2025-26
Year 1
2026-27
Year 2
2027-28
Year 3
2028-29
Year 4
2029-30
Year 5
Special Revenue Funds 12,809,245 5,991,576 4,114,135 4,964,135 3,884,135 3,475,000
Capital Project Funds 874,500 2,301,818 1,433,085 800,000 1,100,000 550,000
Debt Service Funds - - 324,833 - - -
Internal Service Funds 1,708,239 1,297,787 1,510,072 840,183 - -
Enterprise Funds 905,250 1,070,991 974,142 421,397 262,458 256,863
TOTALS 16,297,234 10,662,172 8,356,267 7,025,715 5,246,593 4,281,863
Other Annual Maintenance & Various Programs (Cont.)
6/13/2025 - 4:48 PM Summary for FY 2025-2026 CIP Projects
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
353
City of Palm Desert
Capital Improvement Funds Program
FY 2025-2026 Summary
2024-25
Est.
Carryover
2025-26
Year 1
2026-27
Year 2
2027-28
Year 3
2028-29
Year 4
2029-30
Year 5 Total
Special Revenue Funds 21,176,313 24,626,565 23,214,135 18,684,135 13,784,135 14,125,000 115,610,283
Capital Project Funds 19,771,021 40,115,462 67,956,158 41,074,673 3,574,673 3,024,673 175,516,659
Debt Service Funds - - 324,833 - - - 324,833
Internal Service Funds 1,708,239 1,297,787 1,510,072 840,183 - - 5,356,281
Enterprise Funds 905,250 1,070,991 974,142 421,397 262,458 256,863 3,891,101
TOTALS 43,560,823 67,110,805 93,979,340 61,020,388 17,621,266 17,406,536 300,699,157
Program Type
2024-25
Est.
Carryover
2025-26
Year 1
2026-27
Year 2
2027-28
Year 3
2028-29
Year 4
2029-30
Year 5 Total
Annual Programs - 2,700,000 2,500,000 2,500,000 2,500,000 2,500,000 12,700,000
Deferred Maint. Catch-Up 6,441,809 6,450,000 4,980,000 3,930,000 3,200,000 3,200,000 28,201,809
1-Time Cont. Program/Project 37,119,014 49,835,641 63,009,340 44,900,388 9,981,266 9,766,536 214,612,184
1-Time New Program/Project - 8,125,164 23,490,000 9,690,000 1,940,000 1,940,000 45,185,164
TOTALS 43,560,823 67,110,805 93,979,340 61,020,388 17,621,266 17,406,536 300,699,157
* Measure G Funds will be transferred to project fund to support project pursuant to Five-Year Plan.
NOTE:
Appropriations & encumbrances for carryover from Fiscal Year 2024/25 to 2025/26 are estimated. Amounts are subject to change due to projects approved by Council prior to June 30, 2025.
Carryover appropriations are amounts which have been appropriated in FY 2024/25 & are not expected to be expended by June 30, 2025. These funds are primarily for capital budgets & specific programs that ov erlap fiscal years. W hen authorized, continuing appropriation amounts are added to the new fiscal year budget
amounts in order to track all approved spending.
The exact amount of appropriations & encumbrances for carryover will be determined at the end of the fiscal year during the preparation of financial statements. Carryover amounts will include: 1) Purchase Orders & 2) Unencumbered balances as of June 30, 2025 for appropriations approved by the City Council through the
last meeting in June, 2025.
Summary of Projects, Programs, & Annual Maintenance
6/13/2025 - 4:48 PM Summary for FY 2025-2026 CIP Projects Page 4 of 4
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
354
RESOLUTION NO. 2025-051
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
DESERT, CALIFORNIA, ESTABLISHING THE APPROPRIATIONS LIMIT
FOR THE FISCAL YEAR 2025-26
WHEREAS, the voters approved the Gann Spending Limitation Initiative
(Proposition 4) on November 6, 1979, adding Article XIII B to the Constitution of the
State of California to establish and define annual appropriation limits on state and local
government entities; and
WHEREAS, Chapter 120-5 of the Revenue and Taxation Code Section 7910
(which incorporates California Senate Bill 1352) provides for the implementation of
Article XIII B by defining various terms used in this Article and prescribing procedures
to be used in implementing specific provisions of the Article, jurisdiction of its
appropriations limit; and
WHEREAS, the required calculation to determine the Appropriations Limit for FY
2025-26 (Exhibit A) has been performed by the Finance Department based on available
information and is on file with the Finance Department and available for public review;
and
WHEREAS, Finance staff will recalculate the Appropriations Limit for respective
fiscal periods, including FY 2025-26, as soon as information regarding the percentage
changes in the local assessment roll due to additional local nonresidential new
construction is made available by the Riverside County Assessor’s office.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Palm
Desert, California, that the City of Palm Desert Appropriations Limit is hereby
established as $194,068,627 for FY 2025-26.
ADOPTED ON JUNE 26, 2025.
JAN C. HARNIK
MAYOR
ATTEST:
ANTHONY J. MEJIA
CITY CLERK
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
355
I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that
Resolution No. 2025-051 is a full, true, and correct copy, and was duly adopted at a
regular meeting of the City Council of the City of Palm Desert on June 26, 2025, by the
following vote:
AYES: NESTANDE, PRADETTO, QUINTANILLA, TRUBEE, AND HARNIK
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
RECUSED: NONE
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the
City of Palm Desert, California, on ___________________.
ANTHONY J. MEJIA
CITY CLERK
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
6/27/2025
356
CITY OF PALM DESERT
FISCAL YEAR 2025-2026
APPROPRIATIONS LIMIT CALCULATION
Article XIII B of the California Constitution requires adoption of an annual appropriation limit. The original base
year limit was adopted in FY 1978-79 and has been adjusted annually for increase by a factor comprised of the
percentage change in population combined with either the percentage change in California per capita personal
income or the percentage change in local assessment roll due to the addition of local nonresidential new
construction. The changes in the local assessment roll due to additional local nonresidential new construction for
current and prior periods have not been available from the County Assessor's office.
On November 1988, voters approved Proposition R which increased the limit to $25,000,000. It expired in
November 1992. The FY 1993-94 limit was calculated with prior years re-calculated to reflect the expiration of the
$25,000,000 limit.
AMOUNT SOURCE
A.2024-25 APPROPRIATION LIMIT 182,253,881 PRIOR YEAR'S CALCULATION
B.ADJUSTMENT FACTORS
1.POPULATION %
POPULATION % CHANGE 0.0400 STATE DEPT OF FINANCE
POPULATION CONVERTED TO RATIO (1.22+100)/100 1.000400 CALCULATED
2.INFLATION %
USING % CHANGES IN CALIF PER CAPITA PERSONAL INCOME
PER CAPITA % CHANGE 6.44 STATE DEPT OF FINANCE
PER CAPITA CONVERTED TO RATIO (3.62+100)/100 1.0644 CALCULATED
3.CALCULATION OF FACTOR FOR FY 25-26 1.0648 B1*B2
C.2025-26 APPROPRIATIONS LIMIT BEFORE ADJUSTMENTS 194,068,627 B3*A
D.OTHER ADJUSTMENTS 0 CALCULATED
E.2025-2026 APPROPRIATIONS LIMIT 194,068,627 C+D
EXHIBIT ADocusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
357
RESOLUTION HA-131
A RESOLUTION OF THE PALM DESERT HOUSING AUTHORITY OF
PALM DESERT, CALIFORNIA, ADOPTING THE HOUSING
AUTHORITY’S FINANCIAL PLAN FOR THE FISCAL YEAR JULY 1, 2025,
THROUGH JUNE 30, 2026
WHEREAS, the Housing Authority has received and considered the proposed
Financial Plan submitted by the Executive Director on June 26, 2025; and
WHEREAS, after notice duly given, the Housing Authority held a public hearing on
the proposed Financial Plan.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Palm Desert, California, as follows
SECTION 1. The amounts shown on Exhibit A, "Estimated Revenues", are hereby
accepted as the Estimated Revenues for FY 2025-2 6 for each fund and revenue source.
SECTION 2. The amounts shown on Exhibit A, "Appropriations", are hereby
appropriated to the departments and activities indicated. The City Manager or designee
will have the authority to adjust intra- and inter-departmental budgeted line items, as well
as inter-fund transfers to facilitate approved projects, provided such adjustments do not
exceed the total approved budget, including any additional approved appropriations. If
the need arises during the fiscal year, requests for additional appropriations will require
approval by the City Council.
SECTION 3. The amounts shown on Exhibit A, "Continuing Appropriations,
Existing Capital Projects," are hereby accepted as continuing appropriations to FY
2025-26. The amounts included in this exhibit include all unexpended amounts from
purchase orders and contracts encumbered by June 30, 2025.
ADOPTED ON JUNE 26, 2025.
JAN C. HARNIK
MAYOR
ATTEST:
ANTHONY J. MEJIA
CITY CLERK
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
358
I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that
Resolution HA-131 is a full, true, and correct copy, and was duly adopted at a regular
meeting of the City Council of the City of Palm Desert on June 26, 2025, by the following
vote:
AYES: NESTANDE, PRADETTO, QUINTANILLA, TRUBEE, AND HARNIK
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
RECUSED: NONE
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the
City of Palm Desert, California, on ___________________.
ANTHONY J. MEJIA
CITY CLERK
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359
360
RESOLUTION NO. 2025-052
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
DESERT, RESCINDING AND REPLACING RESOLUTION NO. 2025-006,
ADOPTING AUTHORIZED CLASSIFICATIONS, ALLOCATED
POSITIONS, SALARY SCHEDULE, AND SALARY RANGES INCLUDED
HEREIN AND ATTACHED AS “EXHIBIT A” EFFECTIVE JULY 1, 2025.
WHEREAS, the City of Palm Desert identifies employees by classifications and
groups for the purpose of salary and benefit administration; and
WHEREAS, the City of Palm Desert has met and conferred in good faith with the
Palm Desert Employees Organization (PDEO) in accordance with the Meyers-Milias-
Brown Act and the City’s Employer-Employee Relations Ordinance; and
WHEREAS, the City of Palm Desert has reached an agreement and entered into
a memorandum of understanding extension with the employees represented by the
PDEO, for the period of July 1, 2025, through June 30, 2026, and Exhibit A is consistent
with this agreement;
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Palm
Desert, California, as follows:
SECTION 1. Salary schedule, ranges & allocated positions and authorized
classifications.
The City of Palm Desert’s Personnel System, Section 2.52 of the Palm Desert
Municipal Code, prescribes specific terms for appointment and tenure of all City
employees. Exhibit A contains the tables of allocated classifications, positions, and salary
ranges authorized effective July 1, 2025.
The City Manager is hereby authorized to modify the Allocated Classifications,
Positions and Salary Schedule during the FY 2025-26 for modifications the City Manager
determines are reasonably necessary or appropriate for business necessity including,
without limitation, the implementation of title and responsibility changes, any minimum
wage laws, use of over-hires for training, limited term student internships and modification
of vacant positions in so far as such modifications do not exceed the adopted 2025-26
Financial Plan.
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
361
Title
Exempt
Group
Executive
Contract At Will
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SECTION 2. Personnel groups/designations.
The City assigns classifications to designated groups for the purposes of defining
exempt status, benefits allocation and purchasing authority. These classifications (listed
in the table below) are categorized as follows:
Group X: Executive Contract Positions:
The classifications designated as Group X, Executive Contract, have the highest level of
executive responsibility and authority; these positions are governed by individual
employment agreements.
Group A: Directors and Department Heads
The classifications designated as Group A have a higher level of responsibility and
authority and they are exempt from overtime provisions as defined by the Fair Labor
Standards Act and set forth in the Personnel Rules and Regulations, Section 2.52.305.
They may be At Will and governed by employment agreements. Among other things,
these positions require spending numerous extra hours at meetings, conferences, and
work.
Group B: Mid-Management/Professional
The positions classifications as Group B are managerial, supervisorial, or professional in
nature and they are exempt from overtime provisions as defined by the Fair Labor
Standards Act and set forth in the Personnel Rules and Regulations, Section 2.52.305.
Among other things, these positions require spending occasional extra hours at meetings,
conferences, and work.
Purchasing Authority Groups
The City Manager, pursuant to PDMC Chapter 3.30.020 (C) and 3.30.030 (A) may set
purchasing limits and thresholds. These limits may be set by this resolution, an
administrative purchasing policy established by the City Manager, or an annual
memorandum from the City Manager to the Finance Director.
ADOPTED ON JUNE 26, 2025.
JAN C. HARNIK
MAYOR
ATTEST:
ANTHONY J. MEJIA
CITY CLERK
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
363
I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that
Resolution No. 2025-052 is a full, true, and correct copy, and was duly adopted at a
regular meeting of the City Council of the City of Palm Desert on June 26, 2025, by the
following vote:
AYES: NESTANDE, PRADETTO, QUINTANILLA, TRUBEE, AND HARNIK
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
RECUSED: NONE
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the
City of Palm Desert, California, on ___________________.
ANTHONY J. MEJIA
CITY CLERK
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
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364
FY 2025-26
Allocated Positions
Exhibit A
Classification Allocated
Positions Salary Grade Exempt
Status Notes:
City Manager 1 CM Exempt X
Assistant City Manager 1 73 Exempt X
Management Analyst I/II 1 40/42 Exempt B
Management Aide I/II 1 34/36 Non-Exempt
Executive Assistant 1 36 Non-Exempt C (confidential)
1104130 5
Human Resources
Director of Human Resources 1 64 Exempt X
Human Resources Specialist 1 36 Non-Exempt
Human Resources Analyst I/II 2 40/42 Exempt C (confidential)
1104154 4
City Clerk 1 66 Exempt X
Assistant City Clerk 1 46 Exempt B
Senior Administrative Assistant 1 34 Non-Exempt
Receptionist 1 20 Non-Exempt
Records Coordinator 1 38 Non-Exempt
Senior Deputy Clerk 3 38 Non-Exempt
1104111 8
Total City Manager 17
Library Services
Director of Library Services 1 68 Exempt X
Assistant Director of Library Services 1 56 Exempt B
Library Manager 2 50 Exempt B
Librarian I/II 4 40/42 Exempt B
Library Assistant (PT)11 20 Non-Exempt
2524662 19
Total Library Services 19
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
365
FY 2025-26
Allocated Positions
Exhibit A
Classification Allocated
Positions Salary Grade Exempt
Status Notes:
Director of Finance/City Treasurer 1 71 Exempt X
Deputy Director of Finance 2 63 Exempt B
Accounting Supervisor 1 46 Exempt B
Finance Supervisor 1 46 Exempt B
Senior Management Analyst 2 45 Exempt B
Management Analyst I/II 2 40/42 Exempt B
Accountant 3 43 Non-Exempt
Senior Administrative Assistant 2 34 Non-Exempt
Payroll Coordinator 1 38 Non-Exempt
Accounting Technician I/II 2 28/32 Non-Exempt
1104150 17
Housing Manager 1 51 Exempt B
Senior Management Analyst 1 45 Exempt B
8704195 2
Information Technology
Information Systems Manager 1 62 Exempt B
Cyber Security Officer 1 50 Exempt B
Management Aide I/II 1 34/36 Non-Exempt
Senior Information Systems Administrator 1 48 Non-Exempt
Senior GIS Admin 1 47 Non-Exempt
Senior Biz Systems Enterprise 1 46 Non-Exempt
Biz Systems Enterprise 1 42 Non-Exempt
1104190 7
Total Finance 26
Director, Econ Development 1 70 Exempt A
Deputy Director, Econ Development 1 63 Exempt B
Community Relations Supervisor 1 46 Exempt B
Management Analyst I/II 2 40/42 Exempt B
Administrative Assistant I/II - Econ. Dvlpt.1 28/32 Non-Exempt
4430 6
Special Programs
Special Events Coordinator 1 42 Exempt B
Management Analyst I/II- Environmental 1 40/42 Exempt B
Management Analyst I/II - Art 1 40/42 Exempt B
Administrative Assistant I/II - Special Programs 1 28/32 Non-Exempt
4430 4
Public Affairs
Public Affairs Manager 1 56 Exempt B
Communications and Marketing Coordinator 1 42 Exempt B
Management Aide I/II 1 34/36 Non-Exempt
Visitor Services Specialist 1 28 Non-Exempt
Visitor Services Assistant (PT)2 20 Non-Exempt
4417 6
Total Economic Development 16
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
366
FY 2025-26
Allocated Positions
Exhibit A
Classification Allocated
Positions Salary Grade Exempt
Status Notes:
Director of Development Services 1 70 Exempt X
Dep Dir of Development Services 1 63 Exempt B
Executive Assistant 1 36 Non-Exempt
Principal Planner 1 53 Exempt B
Senior Planner 1 46 Exempt B
Associate Planner I/II 2 42/44 Non-Exempt B
Assistant Planner 1 36 Non-Exempt B
Planning Technician 1 34 Non-Exempt
GIS Analyst 1 42 Non-Exempt
Development Services Coordinator 1 42 Non-Exempt
Management Analyst I/II 1 40/42 Exempt B
4470 12
Engineering Services
Associate Engineer 1 48 Exempt B
1104423 1
Building & Safety
Chief Building Official 1 62 Exempt B
Assistant Building Official 1 51 Exempt B
Senior Building Inspector 1 42 Non-Exempt
Building Inspector II 3 38 Non-Exempt
Adminstrative Assistant I/II 1 28/32 Non-Exempt
4420 7
Code Compliance
Code Compliance & Support Services Manager 1 51 Exempt B
Code Compliance Officer I/II 6 30/34 Non-Exempt
Homeless and Support Services Manager 1 48 Exempt B
Administrative Assistant I/II 1 28/32 Non-Exempt
4422 9
Palm Desert Permit Center
Management Analyst I/II 1 40/42 Exempt B
Senior Permit Technician 1 35 Non-Exempt
Management Aide I/II 1 34/36 Non-Exempt
Permit Technician I/II 3 28/32 Non-Exempt
Office Assistant II 1 20/24 Non-Exempt
4421 7
Total Development Services 36
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
367
FY 2025-26
Allocated Positions
Exhibit A
Classification Allocated
Positions Salary Grade Exempt
Status Notes:
Capital Projects Administration
Director of Capital Projects 1 70 Exempt X
Capital Projects Manager 1 53 Exempt B
Senior Project Manager 2 50 Exempt B
Project Manager 2 48 Exempt B
Senior Public Works Inspector 1 40 Non-Exempt
Public Works Inspector I/II 2 34/37 Non-Exempt
Total Capital Projects 9
Public Works
Director of Public Works 1 70 Exempt X
Deputy Director of Public Works 1 63 Exempt B
Business Operations Manager 1 50 Exempt B
Senior Management Analyst 1 45 Exempt B
Senior Project Manager 1 50 Exempt B
Management Analyst I/II 2 40/42 Exempt B
Senior Administrative Assistant 2 34 Non-Exempt
Administrative Assistant I/II 1 28/32 Non-Exempt
4300 10
Community Services
Community Services Mger 1 51 Exempt B
Public Works Superintendent 1 48 Exempt B
Management Analyst I/II 1 40/42 Exempt B
Landscape Inspector I/II 3 34/36 Non-Exempt
4614 6
Facilities Management
Project Manager 1 48 Exempt B
Senior Facilities Specialist 1 38 Non-Exempt
Facilities Specialist 1 36 Non-Exempt
4340 3
Public Works Superintendent 1 48 Exempt B
Streets Maintenance Supervisor 1 46 Exempt B
Office Assistant I/II 1 20/24 Non-Exempt
Senior Maintenance Worker 1 40 Non-Exempt
Maintenance Worker III 4 36 Non-Exempt
Maintenance Worker I/II 8 28/32 Non-Exempt
4310 16
Traffic Signal Maintenance
Project Manager 1 48 Exempt B
Senior Traffic Signal Specialist 1 45 Non-Exempt
Traffic Signal Technician I/II 3 34/38 Non-Exempt
4250 5
Total Public Works 40
TOTAL ALLOCATED POSITIONS 163
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
368
FY 2025-26 Exhibit A
City of Palm Desert
Salary Schedule Grade/Step Table
10 Annual 40,310 42,328 44,450 46,675 49,026 51,480 53,269 55,328
Monthly 3,359 3,527 3,704 3,890 4,086 4,290 4,439 4,611
Hourly 19.38 20.35 21.37 22.44 23.57 24.75 25.61 26.60
11 Annual 41,350 43,410 45,573 47,840 50,253 52,770 54,558 56,722
Monthly 3,446 3,618 3,798 3,987 4,188 4,398 4,547 4,727
Hourly 19.88 20.87 21.91 23.00 24.16 25.37 26.23 27.27
12 Annual 42,349 44,470 46,696 49,046 51,542 54,080 55,952 58,136
Monthly 3,529 3,706 3,891 4,087 4,295 4,507 4,663 4,845
Hourly 20.36 21.38 22.45 23.58 24.78 26.00 26.90 27.95
13 Annual 43,430 45,594 47,861 50,274 52,790 55,411 57,366 59,613
Monthly 3,619 3,800 3,988 4,190 4,399 4,618 4,781 4,968
Hourly 20.88 21.92 23.01 24.17 25.38 26.64 27.58 28.66
14 Annual 44,491 46,717 49,067 51,563 54,142 56,826 58,781 61,110
Monthly 3,708 3,893 4,089 4,297 4,512 4,736 4,898 5,093
Hourly 21.39 22.46 23.59 24.79 26.03 27.32 28.26 29.38
15 Annual 45,614 47,882 50,294 52,832 55,453 58,261 60,278 62,629
Monthly 3,801 3,990 4,191 4,403 4,621 4,855 5,023 5,219
Hourly 21.93 23.02 24.18 25.40 26.66 28.01 28.98 30.11
16 Annual 46,738 49,088 51,584 54,163 56,867 59,696 61,755 64,168
Monthly 3,895 4,091 4,299 4,514 4,739 4,975 5,146 5,347
Hourly 22.47 23.60 24.80 26.04 27.34 28.70 29.69 30.85
17 Annual 47,902 50,336 52,853 55,515 58,282 61,214 63,336 65,811
Monthly 3,992 4,195 4,404 4,626 4,857 5,101 5,278 5,484
Hourly 23.03 24.20 25.41 26.69 28.02 29.43 30.45 31.64
18 Annual 49,150 51,626 54,184 56,888 59,717 62,691 64,896 67,413
Monthly 4,096 4,302 4,515 4,741 4,976 5,224 5,408 5,618
Hourly 23.63 24.82 26.05 27.35 28.71 30.14 31.20 32.41
19 Annual 50,378 52,874 55,557 58,302 61,235 64,272 66,560 69,139
Monthly 4,198 4,406 4,630 4,859 5,103 5,356 5,547 5,762
Hourly 24.22 25.42 26.71 28.03 29.44 30.90 32.00 33.24
20 Annual 51,646 54,205 56,930 59,758 62,733 65,894 68,162 70,845
Monthly 4,304 4,517 4,744 4,980 5,228 5,491 5,680 5,904
Hourly 24.83 26.06 27.37 28.73 30.16 31.68 32.77 34.06
21 Annual 52,915 55,578 58,344 61,277 64,293 67,538 69,909 72,634
Monthly 4,410 4,632 4,862 5,106 5,358 5,628 5,826 6,053
Hourly 25.44 26.72 28.05 29.46 30.91 32.47 33.61 34.92
22 Annual 54,246 56,950 59,779 62,795 65,915 69,243 71,594 74,443
Monthly 4,521 4,746 4,982 5,233 5,493 5,770 5,966 6,204
Hourly 26.08 27.38 28.74 30.19 31.69 33.29 34.42 35.79
23 Annual 55,598 58,365 61,318 64,355 67,558 70,928 73,424 76,315
Monthly 4,633 4,864 5,110 5,363 5,630 5,911 6,119 6,360
Hourly 26.73 28.06 29.48 30.94 32.48 34.10 35.30 36.69
24 Annual 56,971 59,821 62,816 65,957 69,264 72,738 75,275 78,208
Monthly 4,748 4,985 5,235 5,496 5,772 6,062 6,273 6,517
Hourly 27.39 28.76 30.20 31.71 33.30 34.97 36.19 37.60
25 Annual 58,406 61,339 64,418 67,621 70,990 74,547 77,126 80,163
Monthly 4,867 5,112 5,368 5,635 5,916 6,212 6,427 6,680
Hourly 28.08 29.49 30.97 32.51 34.13 35.84 37.08 38.54
26 Annual 59,842 62,858 65,998 69,306 72,779 76,398 79,102 82,181
Monthly 4,987 5,238 5,500 5,776 6,065 6,367 6,592 6,848
Hourly 28.77 30.22 31.73 33.32 34.99 36.73 38.03 39.51
27 Annual 61,360 64,459 67,642 71,032 74,589 78,333 81,037 84,219
Monthly 5,113 5,372 5,637 5,919 6,216 6,528 6,753 7,018
Hourly 29.50 30.99 32.52 34.15 35.86 37.66 38.96 40.49
28 Annual 62,899 66,040 69,347 72,800 76,419 80,246 83,096 86,341
Monthly 5,242 5,503 5,779 6,067 6,368 6,687 6,925 7,195
Hourly 30.24 31.75 33.34 35.00 36.74 38.58 39.95 41.51
29 Annual 64,501 67,683 71,094 74,651 78,395 82,285 85,134 88,483
Monthly 5,375 5,640 5,925 6,221 6,533 6,857 7,095 7,374
Hourly 31.01 32.54 34.18 35.89 37.69 39.56 40.93 42.54
30 Annual 66,082 69,368 72,842 76,482 80,309 84,323 87,277 90,688
Monthly 5,507 5,781 6,070 6,374 6,692 7,027 7,273 7,557
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369
FY 2025-26 Exhibit A
City of Palm Desert
Salary Schedule Grade/Step Table
31 Annual 67,746 71,115 74,672 78,437 82,326 86,445 89,482 92,955
Monthly 5,646 5,926 6,223 6,536 6,861 7,204 7,457 7,746
Hourly 32.57 34.19 35.90 37.71 39.58 41.56 43.02 44.69
32 Annual 69,410 72,883 76,523 80,330 84,386 88,587 91,686 95,285
Monthly 5,784 6,074 6,377 6,694 7,032 7,382 7,641 7,940
Hourly 33.37 35.04 36.79 38.62 40.57 42.59 44.08 45.81
33 Annual 71,198 74,714 78,478 82,368 86,486 90,813 94,016 97,656
Monthly 5,933 6,226 6,540 6,864 7,207 7,568 7,835 8,138
Hourly 34.23 35.92 37.73 39.60 41.58 43.66 45.20 46.95
34 Annual 72,946 76,586 80,413 84,427 88,670 93,080 96,366 100,090
Monthly 6,079 6,382 6,701 7,036 7,389 7,757 8,031 8,341
Hourly 35.07 36.82 38.66 40.59 42.63 44.75 46.33 48.12
35 Annual 74,755 78,499 82,410 86,528 90,896 95,410 98,758 102,627
Monthly 6,230 6,542 6,868 7,211 7,575 7,951 8,230 8,552
Hourly 35.94 37.74 39.62 41.60 43.70 45.87 47.48 49.34
36 Annual 76,648 80,434 84,469 88,712 93,101 97,822 101,254 105,186
Monthly 6,387 6,703 7,039 7,393 7,758 8,152 8,438 8,766
Hourly 36.85 38.67 40.61 42.65 44.76 47.03 48.68 50.57
37 Annual 78,541 82,451 86,570 90,938 95,472 100,256 103,750 107,806
Monthly 6,545 6,871 7,214 7,578 7,956 8,355 8,646 8,984
Hourly 37.76 39.64 41.62 43.72 45.90 48.20 49.88 51.83
38 Annual 80,496 84,531 88,754 93,184 97,864 102,773 106,350 110,510
Monthly 6,708 7,044 7,396 7,765 8,155 8,564 8,863 9,209
Hourly 38.70 40.64 42.67 44.80 47.05 49.41 51.13 53.13
39 Annual 82,514 86,611 90,979 95,534 100,298 105,310 109,034 113,256
Monthly 6,876 7,218 7,582 7,961 8,358 8,776 9,086 9,438
Hourly 39.67 41.64 43.74 45.93 48.22 50.63 52.42 54.45
40 Annual 84,573 88,795 93,288 97,947 102,814 107,952 111,717 116,106
Monthly 7,048 7,400 7,774 8,162 8,568 8,996 9,310 9,676
Hourly 40.66 42.69 44.85 47.09 49.43 51.90 53.71 55.82
41 Annual 86,674 91,021 95,576 100,360 105,394 110,677 114,504 118,997
Monthly 7,223 7,585 7,965 8,363 8,783 9,223 9,542 9,916
Hourly 41.67 43.76 45.95 48.25 50.67 53.21 55.05 57.21
42 Annual 88,878 93,330 97,989 102,856 107,994 113,422 117,374 121,971
Monthly 7,407 7,778 8,166 8,571 9,000 9,452 9,781 10,164
Hourly 42.73 44.87 47.11 49.45 51.92 54.53 56.43 58.64
43 Annual 91,083 95,659 100,464 105,456 110,718 116,293 120,349 125,029
Monthly 7,590 7,972 8,372 8,788 9,227 9,691 10,029 10,419
Hourly 43.79 45.99 48.30 50.70 53.23 55.91 57.86 60.11
44 Annual 93,392 98,030 102,918 108,098 113,485 119,163 123,323 128,128
Monthly 7,783 8,169 8,577 9,008 9,457 9,930 10,277 10,677
Hourly 44.90 47.13 49.48 51.97 54.56 57.29 59.29 61.60
45 Annual 95,722 100,506 105,498 110,802 116,355 122,138 126,422 131,352
Monthly 7,977 8,376 8,792 9,234 9,696 10,178 10,535 10,946
Hourly 46.02 48.32 50.72 53.27 55.94 58.72 60.78 63.15
46 Annual 98,093 102,960 108,160 113,547 119,226 125,195 129,563 134,638
Monthly 8,174 8,580 9,013 9,462 9,936 10,433 10,797 11,220
Hourly 47.16 49.50 52.00 54.59 57.32 60.19 62.29 64.73
47 Annual 100,568 105,560 110,843 116,418 122,221 128,357 132,808 138,008
Monthly 8,381 8,797 9,237 9,702 10,185 10,696 11,067 11,501
Hourly 48.35 50.75 53.29 55.97 58.76 61.71 63.85 66.35
48 Annual 103,022 108,222 113,630 119,267 125,278 131,518 136,136 141,461
Monthly 8,585 9,019 9,469 9,939 10,440 10,960 11,345 11,788
Hourly 49.53 52.03 54.63 57.34 60.23 63.23 65.45 68.01
49 Annual 105,622 110,926 116,459 122,304 128,419 134,846 139,526 144,976
Monthly 8,802 9,244 9,705 10,192 10,702 11,237 11,627 12,081
Hourly 50.78 53.33 55.99 58.80 61.74 64.83 67.08 69.70
50 Annual 108,306 113,693 119,350 125,362 131,581 138,195 143,042 148,595
Monthly 9,026 9,474 9,946 10,447 10,965 11,516 11,920 12,383
Hourly 52.07 54.66 57.38 60.27 63.26 66.44 68.77 71.44
51 Annual 110,989 116,522 122,366 128,482 134,909 141,648 146,598 152,339
Monthly 9,249 9,710 10,197 10,707 11,242 11,804 12,217 12,695
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Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
370
FY 2025-26 Exhibit A
City of Palm Desert
Salary Schedule Grade/Step Table
52 Annual 113,776 119,475 125,445 131,706 138,278 145,184 150,280 156,166
Monthly 9,481 9,956 10,454 10,976 11,523 12,099 12,523 13,014
Hourly 54.70 57.44 60.31 63.32 66.48 69.80 72.25 75.08
53 Annual 116,584 122,429 128,586 134,992 141,710 148,824 154,024 160,056
Monthly 9,715 10,202 10,716 11,249 11,809 12,402 12,835 13,338
Hourly 56.05 58.86 61.82 64.90 68.13 71.55 74.05 76.95
54 Annual 119,538 125,507 131,789 138,362 145,246 152,526 157,872 164,070
Monthly 9,962 10,459 10,982 11,530 12,104 12,711 13,156 13,673
Hourly 57.47 60.34 63.36 66.52 69.83 73.33 75.90 78.88
55 Annual 122,491 128,648 135,054 141,814 148,928 156,374 161,845 168,147
Monthly 10,208 10,721 11,255 11,818 12,411 13,031 13,487 14,012
Hourly 58.89 61.85 64.93 68.18 71.60 75.18 77.81 80.84
56 Annual 125,590 131,872 138,445 145,392 152,630 160,243 165,901 172,328
Monthly 10,466 10,989 11,537 12,116 12,719 13,354 13,825 14,361
Hourly 60.38 63.40 66.56 69.90 73.38 77.04 79.76 82.85
57 Annual 128,710 135,158 141,898 149,032 156,437 164,258 170,019 176,675
Monthly 10,726 11,263 11,825 12,419 13,036 13,688 14,168 14,723
Hourly 61.88 64.98 68.22 71.65 75.21 78.97 81.74 84.94
58 Annual 131,955 138,528 145,475 152,714 160,368 168,376 174,262 181,085
Monthly 10,996 11,544 12,123 12,726 13,364 14,031 14,522 15,090
Hourly 63.44 66.60 69.94 73.42 77.10 80.95 83.78 87.06
59 Annual 135,242 141,981 149,094 156,541 164,341 172,619 178,610 185,598
Monthly 11,270 11,832 12,425 13,045 13,695 14,385 14,884 15,467
Hourly 65.02 68.26 71.68 75.26 79.01 82.99 85.87 89.23
60 Annual 138,590 145,538 152,818 160,472 168,501 176,925 183,082 190,237
Monthly 11,549 12,128 12,735 13,373 14,042 14,744 15,257 15,853
Hourly 66.63 69.97 73.47 77.15 81.01 85.06 88.02 91.46
61 Annual 142,106 149,178 156,603 164,445 172,702 181,334 187,699 195,021
Monthly 11,842 12,432 13,050 13,704 14,392 15,111 15,642 16,252
Hourly 68.32 71.72 75.29 79.06 83.03 87.18 90.24 93.76
62 Annual 145,621 152,922 160,534 168,584 177,008 185,848 192,379 199,888
Monthly 12,135 12,744 13,378 14,049 14,751 15,487 16,032 16,657
Hourly 70.01 73.52 77.18 81.05 85.10 89.35 92.49 96.10
63 Annual 149,240 156,728 164,549 172,786 181,438 190,486 197,184 204,880
Monthly 12,437 13,061 13,712 14,399 15,120 15,874 16,432 17,073
Hourly 71.75 75.35 79.11 83.07 87.23 91.58 94.80 98.50
64 Annual 153,005 160,659 168,688 177,112 185,952 195,270 202,093 209,997
Monthly 12,750 13,388 14,057 14,759 15,496 16,273 16,841 17,500
Hourly 73.56 77.24 81.10 85.15 89.40 93.88 97.16 100.96
65 Annual 156,832 164,653 172,890 181,542 190,590 200,138 207,168 215,218
Monthly 13,069 13,721 14,408 15,129 15,883 16,678 17,264 17,935
Hourly 75.40 79.16 83.12 87.28 91.63 96.22 99.60 103.47
66 Annual 160,763 168,771 177,195 186,077 195,395 205,150 212,347 220,605
Monthly 13,397 14,064 14,766 15,506 16,283 17,096 17,696 18,384
Hourly 77.29 81.14 85.19 89.46 93.94 98.63 102.09 106.06
67 Annual 164,798 172,994 181,646 190,757 200,242 210,330 217,651 226,138
Monthly 13,733 14,416 15,137 15,896 16,687 17,528 18,138 18,845
Hourly 79.23 83.17 87.33 91.71 96.27 101.12 104.64 108.72
68 Annual 168,875 177,341 186,202 195,499 205,275 215,571 223,080 231,795
Monthly 14,073 14,778 15,517 16,292 17,106 17,964 18,590 19,316
Hourly 81.19 85.26 89.52 93.99 98.69 103.64 107.25 111.44
69 Annual 173,098 181,709 190,861 200,387 210,434 220,917 228,654 237,557
Monthly 14,425 15,142 15,905 16,699 17,536 18,410 19,055 19,796
Hourly 83.22 87.36 91.76 96.34 101.17 106.21 109.93 114.21
70 Annual 177,424 186,306 195,624 205,400 215,675 226,470 234,374 243,526
Monthly 14,785 15,526 16,302 17,117 17,973 18,873 19,531 20,294
Hourly 85.30 89.57 94.05 98.75 103.69 108.88 112.68 117.08
71 Annual 181,854 190,965 200,554 210,538 221,083 232,128 240,219 249,642
Monthly 15,155 15,914 16,713 17,545 18,424 19,344 20,018 20,804
Hourly 87.43 91.81 96.42 101.22 106.29 111.60 115.49 120.02
72 Annual 186,410 195,728 205,504 215,800 226,574 237,931 246,230 255,861
Monthly 15,534 16,311 17,125 17,983 18,881 19,828 20,519 21,322
6/16/2025 Page 3 of 4
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
371
FY 2025-26 Exhibit A
City of Palm Desert
Salary Schedule Grade/Step Table
73 Annual 191,090 200,637 210,642 221,187 232,232 243,838 252,408 262,246
Monthly 15,924 16,720 17,554 18,432 19,353 20,320 21,034 21,854
Hourly 91.87 96.46 101.27 106.34 111.65 117.23 121.35 126.08
74 Annual 195,832 205,629 215,925 226,720 238,056 249,954 258,710 268,798
Monthly 16,319 17,136 17,994 18,893 19,838 20,830 21,559 22,400
Hourly 94.15 98.86 103.81 109.00 114.45 120.17 124.38 129.23
75 Annual 200,741 210,766 221,312 232,378 243,984 256,194 265,158 275,496
Monthly 16,728 17,564 18,443 19,365 20,332 21,350 22,097 22,958
Hourly 96.51 101.33 106.40 111.72 117.30 123.17 127.48 132.45
Y-Rate 118 - 32 Annual 107,578
Monthly 8,965
Hourly 51.72
CM Annual 278,096 City Manager - per contract dated 03-24-2025
Hourly 133.70
CC Annual 36,116 City Council
6/16/2025 Page 4 of 4
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400
372
2025/2026 FINANCIAL PLAN MEMORANDUM
TO: Chris Escobedo, City Manager
FROM: Veronica Chavez, Director of Finance
DATE: June 26, 2025
SUBJECT: 2025/26 OUT OF STATE TRAVEL REQUESTS & BUDGET ESTIMATES
Department Organization Destination Attendee Price
773373
Collaboration of Design and Art
CODA) Summit or Americans for
the Arts (AFTACON)
Washington DC or
TBD
Management Analyst or Deputy
Director of Economic
Development
2,500
ESTO (Educational Seminar for
Tourism Organizations) Phoenix, AZ Public Affairs Manager $2,500
James Beard Dinner – Palm
Desert Food & Wine New York, NY Public Affairs Manager $2,000
Palm Desert Marketing Workshop
with Creative Agency Austin, TX Public Affairs Manager $0
Finance
Government Finance Officers
Association Chicago, IL Director of Finance or
Deputy Director 5,000
International City Managers
Association Tampa, FL Director of Finance or
Deputy Director $2,500
Laserfiche National Conference Las Vegas, NV Cyber Security Officer
IT System Administrators (2) $
3,600
Informa – Black Hat USA
Cyber Security Conference Las Vegas, NV Cyber Security Officer $5,000
Capital Projects American Public Works Assoc. -
PWX Conference Chicago, IL Project Managers (2) $8,000
Public Works
American Public Works Assoc. -
PWX Conference Chicago, IL Director of PW, Sr. PM, Project
Manager, Landscape Inspector $16,000
OpenGov Transform Conference Rosemont, IL Management Analyst $3,500
Concrete World Las Vegas, CA (3) Maintenance Worker I/II/III $10,000
International City Managers
Association (ICMA) Tampa, FL Director of Public Works $3,500
Certified Playground Safety
Inspector (CPSI) Schertz, TX Landscape Inspector $4,000
774374
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375
SECTION 12:
APPENDIX
376
GLOSSARY
ACCRUAL ACCOUNTING – A basis of accounting in which revenues are recognized in
the accounting period in which they are earned, and expenses are recognized in the
period in which they are incurred.
ACFR (ANNUAL COMPREHENSIVE FINANCIAL REPORT) – An ACFR is a set of
financial statements for a state, municipality or other governmental entity that comply
with the accounting requirements established by the Governmental Accounting
Standards Board (GASB).
ACTIVITY – A specified, and distinguishable line of work performed by a division.
ACTION (also Strategic Action) - A specified step through which a department will attain
its goals
AD VALOREM TAX – A tax computed from the assessed valuation against real (land
and buildings) and personal (equipment and furniture) property.
APPROPRIATION – A request for budget from new revenue, grants, and/or
“Unobligated General Fund Reserves”. In more technical terms, it is legal authorization
granted by City Council/Legislative Body to spend public funds for a specific purpose.
ASSESSED VALUATION – The valuation set upon real estate and certain personal
property by the Assessor as a basis for levying property taxes.
ASSETS – Resources owned or held by the City which have monetary value.
AUDIT – An examination of an organization’s financial statements and the utilization of
resources.
AUTHORIZED POSITIONS – Employee positions, which are authorized in the adopted
budget, to be filled during the year.
AUTOMATED CLEARING HOUSE (ACH) - A method of electronic funds transfer.
BASE BUDGET – Cost of continuing the existing levels of service in the current budget
year.
BALANCE SHEET - A statement that discloses the assets, liabilities, reserves and
equities of a fund or government unit at a specified date.
BALANCED BUDGET – A budget adopted by the legislative body and authorized by
ordinance where proposed expenditures are equal to or less than proposed revenues.
BOND – A written promise to pay a sum of money on a specific date(s) at a specific
interest rate. The interest payments and the repayment of the principal are detailed in a
bond ordinance.
BOND ISSUE - Generally, the sale of a certain number of bonds at one time by a
governmental unit.
377
GLOSSARY
BOND RATING (MUNICIPAL) - A credit rating assigned to a municipality to help
investors assess the future ability, legal obligation, and willingness of the municipality
(bond issuer) to make timely debt service payments. Stated otherwise, a rating helps
prospective investors determine the level of risk associated with a given fixed-income
investment. Rating agencies, such as Moody's and Standard and Poors, use rating
systems, which designate a letter or a combination of letters and numerals where AAA
is the highest rating and C1 is a very low rating.
BONDED DEBT – That portion of indebtedness represented by outstanding bonds.
BUDGET – A plan of financial operation embodying an estimate of proposed means of
financing it. The “operating budget” is the financial plan adopted for a single fiscal year.
The “proposed budget” designates the financial plan initially developed by departments
and presented by the City Manager to the Council for approval. The “adopted budget” is
the plan as modified and finally approved by that body. The approved budget is
authorized by ordinance and thus specifies the legal spending limits for the fiscal year.
BUDGET CALENDAR – The schedule of key dates which the City follows in the
preparation and adoption of the budget.
BUDGET DOCUMENT – The compilation of the spending plans for the various funds,
along with supporting schedules, tables and charts which, in total, comprises the annual
revenue and expenditure plan.
BUDGET MESSAGE - The opening section of the budget from the City Manager, which
provides the City Council and the public with a general summary of the most important
aspects of the budget.
BUDGETARY CONTROL – The control or management of the organization in
accordance with an approved budget for the purpose of keeping expenditures within the
limitations of available appropriations and revenues.
CAPITAL PROJECT FUND – A fund created to account for financial resources to be
used for the acquisition or the construction of major capital facilities or equipment.
CAPITAL OUTLAY – An expenditure which results in the acquisition of or addition to
fixed assets, and meets these criteria: has an anticipated useful life of more than one
year; costs more than $5,000, can be permanently identified as an individual unit of
property; belongs to one of the following categories: land, buildings, structures and
improvements, equipment; constitutes a tangible, permanent addition to the value of
City assets; does not constitute repair or maintenance; and, is not readily susceptible to
loss.
CASH BASIS ACCOUNTING - A basis of accounting in which only the cash received
and disbursed is taken into consideration. This basis is not concerned with when
revenues are earned or when expenses have been incurred.
378
GLOSSARY
CLOSING THE BOOKS – Accounting procedures performed at the end of an
accounting period to report the financial position of an entity at a specific point-in-time.
Some entities close their books monthly, while virtually all entities close the books at the
end of their fiscal year.
COMMERCIAL PAPER – an unsecured short-term promissory note with maturities
ranging from 2 to 270 days. Commercial Paper is an authorized investment of the city.
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) - a type of federal grant to
improve the infrastructure in low to middle income areas of the community. This
includes loans to low to middle income families for housing rehabilitation.
CONSUMER PRICE INDEX (CPI) – A statistical description of price levels provided by
the U.S. Department of Labor. The index is used as a measure of the increase in the
cost of living (i.e. economic inflation).
CONTINGENCY FUND – A budgetary reserve set aside for emergencies or unforeseen
expenditures not otherwise budgeted.
DEBT SERVICE - The repayment cost, usually stated in annual terms and based on an
amortization schedule, of the principal and interest on any particular bond issue.
DEBT SERVICE FUND – A fund used to account for the monies set aside for the
payment of interest and principal to holders of the City’s General Obligation and
Revenue bonds, the sale of which finances long-term capital improvements, such as
facilities, streets and drainage, parks and water/wastewater systems.
DEFERRED REVENUE – Revenue received before it is earned. An example is a
prepaid, refundable facility fee. The fee is not “earned” until the event takes place.
Deferred revenues are classified as a liability because the money may have to be
returned prior to actually earning it.
DEFICIT – Refers to a situation where expenses exceed revenues, or liabilities exceed
assets.
DEPARTMENT – A section of the total organization having a specialized function or
activity and segregated cost data.
DEPRECIATION – (1) Reduction in the service life of capital assets attributable to wear
and tear, deterioration, action of the physical elements, inadequacy, or obsolescence.
(2) That portion of the cost of a capital asset that is charged as an expense during a
particular period.
EFFECTIVE TAX RATE – the tax rate calculated using current year property values
produces the same amount of income for the taxing entity as was received in the prior
year. This rate calculation excludes new construction or newly annexed property added
to the tax roll for the current year.
379
GLOSSARY
ENCUMBRANCES – Obligations in the form of purchase orders and contracts that are
chargeable to an appropriation and for which a part of the appropriation is reserved
because the goods or services have not been received. When paid, the encumbrance is
liquidated.
EMERGENCY MEDICAL SERVICES (EMS)- is a service providing out-of-hospital
acute care and transport to definitive care, to patients with illnesses and injuries which
the patient believes constitute a medical emergency.
ENTERPRISE FUND – A fund established to account for operations that are financed
and operated in a manner similar to private business enterprises, where the intent of the
governing body is that the costs of providing goods or services to the general public on
a continuing basis be financed or recovered primarily through user charges.
ESTIMATED REVENUE – The amount of projected revenues to be collected during the
fiscal year.
EXPENDITURES – Decreases in net financial resources that include current operating
expenses, which require the current or future use of net current assets, debt services,
and capital outlays.
FISCAL POLICY – A government’s policies with respect to revenues, spending, and
debt management as these relate to government services, programs, and capital
investment. Fiscal policy provides an agreed-upon set of principles for the planning and
programming of government budgets and their funding.
FISCAL YEAR – A 12-month period to which the annual budget applies. The City of
Palm Desert has specified July 1 to June 30 as its fiscal year.
FIXED ASSETS – Assets of long-term character that are intended to continue to be
held or used, such as land, buildings, machinery, furniture, and other equipment.
FUND – An accounting device established to control the receipt and disbursement of
income from sources set aside to support specific activities or attain certain objectives.
Each fund is treated as a distinct fiscal entity with a self-balancing set of accounts.
FUND BALANCE – Within a specific fund, the funds remaining when all current and
prior year liabilities (expenditures) are subtracted from current and prior year assets
(revenues).
FUND TYPE – In governmental accounting, all funds are classified into eight fund types:
General, Special Revenue, Debt Service, Capital Projects, Special Assessment,
Enterprise, Service and Trust, and Agency.
FUNDING – Provides budgetary resources to cover the total cost of a program or
project at the time it is undertaken.
GAAP – “Generally Accepted Accounting Principles” refer to a collection of commonly-
followed accounting rules and standards for financial reporting.
380
GLOSSARY
GANN LIMIT - The Gann limit, was approved by voters with the goal of keeping state
and local government spending, capped at 1978–79 levels, adjusted for changes in
population and inflation. The City’s Gann Limit in the 2022/23 fiscal year is
GASB – An acronym for the Governmental Accounting Standards Board. This board
sets accounting policies and practices for all governmental entities.
GENERAL FUND – The main operating fund of the City. This fund used to account for
all financial resources except those required by policy, law, or regulation to be
accounted for in another fund.
GENERAL OBLIGATION DEBT – Monies owed on interest and principal to holders of
the City’s General Obligation Bonds. The debt is supported by revenue provided from
real property which is assessed through the taxation power of the l ocal governmental
unit.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (G.A.A.P.) – Detailed
accounting standards and practices for state and local government as prescribed by the
Governmental Accounting Standards Board.
GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) - The ultimate
authoritative accounting and financial reporting standard-setting body for state and local
governments.
GOVERNMENT FINANCE OFFICERS ASSOCIATION (GFOA) - A professional
association of state, provincial, and local government finance officers in the United
States and Canada whose mission is to enhance and promote the professional
management of governments for public benefit through education, training, and
leadership.
GOVERNMENTAL FUND – A fund type to account for tax-supported activities. There
are six different types of governmental funds: the general fund, special revenue funds,
debt service funds, capital project funds, proprietary funds, and fiduciary funds.
GRANT – A financial award given by one entity to an individual or other entity for a
specific purpose. Grants generally have conditions that must be met in expending the
funds. Conditions may include what the funds are spent on or demonstrate intent of
progress for a specific goal.
INCREMENTAL TAX – A new or additional tax revenue generated from increased
property values and new development after a “base year” is established.
INFRASTRUCTURE – Physical assets of the City including streets, water, sewer, public
buildings and parks.
INTERNAL SERVICE FUND – A fund used to account for the financing of goods or
services provided by one City department or cost center to other departments, on a cost
reimbursement basis.
381
GLOSSARY
LIABILITIES – Debt or other legal obligations arising out of transactions in the past
which must be liquidated, renewed, or refunded at some future date. This term does not
include encumbrances.
LONG-TERM DEBT – Immature debt of a government expected to be repaid from
government funds. An average repayment schedule is 20 years.
MODIFIED ACCRUAL ACCOUNTING – A basis of accounting that is a combination of
cash and accrual basis. Revenues are recorded when they are both measurable and
available to finance current expenditures of the respective funds. Most cities use the
60-day rule of thumb to consider revenue available.
NOTE – A certificate pledging payment, issued by a government or bank.
OBJECTIVE – Something to be accomplished in specific, well-defined, and measurable
terms and that is achievable within a specific time frame.
OPERATING BUDGET – Plans or current expenditures and the proposed means of
financing them. The annual operating budget is the primary means by which most of the
financing, acquisition, spending, and service delivery activities of the City are controlled.
The use of the annual operating budget is required by State law.
PERFORMANCE MEASURES – Specific quantitative measures of work performed
within an activity or program. They may also measure results obtained through an
activity or program.
PESTEL ANALYSIS – A framework used in strategic planning to assess business
environment factors. PESTEL is an acronym that represents Political factors, Economic
factors, Social factors, Technological factors, Environmental factors, and Legal factors.
The analysis is integrated into a SWOT analysis to identify opportunities and threats to
an organization.
PREPAID EXPENSE - Expenses that are paid in advance. An example might be
insurance. If the insurance is cancelled early, a prorated amount is returned. Prepaid
expenses are classified as assets, and then recorded as expenses once the expense is
incurred (money is no longer considered refundable).
PROPRIETARY FUNDS – Are governmental accounting funds that operate like a
private business, financed through user charges and focused on recovering costs by
providing goods or services to the public or other government departments.
REFUNDING – The issuance of new debt whose proceeds are used to repay previously
issued debt.
REIMBURSEMENT – Repayment to a specific fund for expenditures incurred or
services performed by that fund to or for the benefit of another fund.
REPLACEMENT COST – The cost of an asset which can render similar services (but
which need not be of the same structural form) as the property to be replaced.
382
GLOSSARY
RESERVE – Money set aside for potential future financial obligations. Reserves
minimums are generally set by policy.
RETAINED EARNINGS – Total assets less liabilities for a given fund. For Enterprise
Funds, this term is used as Fund Balance is used in Governmental Funds to represent
unrestricted, unencumbered assets that are the net reserves of the fund.
REVENUES – All amounts of money received by a government from external sources
other than expense refunds, capital contributions, and residual equity transfers.
SPECIAL ASSESSMENT FUND – A fund used to account for the resource and
payments for the financing or construction of public improvement or services that benefit
the properties which have assessments levied against them on the County’s property
tax roll.
SPECIAL REVENUE FUND – A fund used to account for the proceeds of specific
revenue sources that are legally restricted to expenditures for specified purposes.
STRATEGIC PLAN - The City’s roadmap for uniting City goals and mission to the
actions of the City departments.
SWOT ANALYSIS - a strategic planning method used to evaluate the Strengths,
Weaknesses, Opportunities and Threats involved in a project.
TAX LEVY – The resultant product when the tax rate per one hundred dollars is
multiplied by the tax base.
TAX RATE – A percentage applied to all taxable property to raise general revenues. It
is derived by dividing the total tax levy by the taxable net property valuation.
TAXES – Compulsory charges levied by a government for the purpose of financing
services performed for the common benefit.
TIF – An acronym for the Tax Increment Financing District, a geographical area or
district created under Texas law to encourage development of the area within its
boundaries by the reinvestment of the incremental tax growth generated by property
value increases and new development within the district.
TRANSFERS IN/OUT – Amounts transferred from one fund to another to assist in
financing the services for the recipient fund.
TRANSIENT OCCUPANCY TAX (TOT) – An 11% tax assessed by the city on all room
rentals of durations less than 30 days.
YIELD - The rate earned on an investment based on the price paid for the investment.
383
ACRONYMS
AB- Assembly bill
ACFR- Annual Comprehensive Financial Report
ADA- Americans with Disabilities Act
AD- Assessment District
BID- Business Improvement District
CAMP- California Assessment Management
CALPERS- California Public Employees Retirement System
CEQA- California Environmental Quality Act
CFD- Community Facilities District
CIP- Capital Improvement Program
COPS- Community-Oriented Policing Services
CPI-U- Consumer Price Index- All Urban Consumers
CSO- Community Service Officer
CVAG- Coachella Valley Association of Governments
CVWD- Coachella Valley Water District
EOC- Emergency Operations Center
ERAF- Educational Revenue Augmentation Fund
ESRI – Environmental Systems Research Institute
FDIC- Federal Insurance Contribution Act
FPPC- Fair Political Practices Commission
GAAP- Generally Accepted Accounting Principles
GASB- Government Accounting Standards Board
384
ACRONYMS
GF- General Fund
GFOA- Government Accounting Standards Board
GIS- Geographic Information System
HOPTR- Homeowner Property Tax Relief
IT- Information Technology
JPA- Joint Powers Authority
LAIF- Local Agency Investment Fund
LTD- Long-Term Disability
NACSLB- National Advisory Council on State and Local Budgeting
NEPA- National Environmental Policy Act
NPDES- National Pollutant Discharge Elimination System
OPEB- Other Post-Employment Benefits
RCTC- Riverside County Transportation Commission
RDA- Redevelopment Agency
RPEC – Resource Preservation and Enhancement Committee
SAM- Sewer Authority Mid-Coast side
SARDA- Successor Agency to the Redevelopment Agency
SB- Senate Bill
SLESF- Supplemental Law Enforcement Services Funds
SRO- School Resource Officer
TOT- Transient Occupancy Tax
VLF- Vehicle License Fee
385
FINANCAL POLICES
Summary of Financial Policies
The city continues to act in accordance with the numerous financial policies adopted by
the City Council. These policies ensure consistent and professional conduct in all fiscal
matters by requiring sound fiscal management through establishing strategies in
accounting, financial planning, budgeting, revenue projection, fees, reserves (fund
balance), debt, and cash flow. Following is a summary of the financial policies that apply
to budget development and financial management.
FIN-001 A - Acceptance of Electronic Forms of Payments including Credit, Debit,
and Payment Cards - Adopted March 17, 2020
The purpose of this policy is to establish guideline and parameters for the acceptance of
electronic forms of payment including, credit, debit, or payment cards at the City of Palm
Desert (the "City") for various payments including fees, charges, fines, permits, licenses,
and/or sales, while minimizing risk, ensuring the security of data within the rules and
regulations established by the Payment Card Industry (PCI) and articulated in the PCI
Data Security Standards (DSS), and ensuring that payment card acceptance procedures
and appropriately integrated with the City's financial and other systems.
For the full Acceptance and Electronic Forms of Payments including Credit, Debit, and
Payment Cards. Please click here.
FIN-001 B – Ecommerce Policy Terms and Conditions - Adopted March 17, 2020
The services offered on this Website include, but are not limited to, online payment
services for business license renewals, tax payments, fees, and permit payments. By
accessing this website of using the Services, the user of the Services (the "User") agrees
to be bound by and accept these Terms and Conditions, including the City's Online
Privacy Policy. If the User does not agree to these Terms and Conditions and/or the City's
Online Privacy Policy, the User should not use these Services and/or Website.
For the full Ecommerce Policy Terms and Conditions Policy please click here.
FIN-002 – Investment Policy – Adopted November 19, 2020 – Revised December 14,
2023
The policy of the City of Palm Desert, the Successor Agency to the Palm Desert
Redevelopment Agency, the Palm Desert Housing Authority, the Palm Desert Financing
Authority, and the Palm Desert Recreational Facilities Corporation (hereafter referred to
collectively as the "City") is to invest public funds with the goals of preserving capital,
meeting the city's daily cash needs, and achieving a market rate of return, while complying
with all federal, state, and local laws.
For the full Investment Policy please click here.
386
FINANCAL POLICES
FIN-003 – Reserve Policy - Adopted September 27, 2018
To outline the policy and procedures for establishing reserves for long-term city
infrastructure needs, economic uncertainties, economic development, emergency
reserve, equipment replacement, pension, and other post-employment obligations. This
Reserve Policy ("Policy") will also set guidelines and priorities for the distribution of excess
revenues at the end of each fiscal year to assist in funding and replenishing the identified
reserve categories as well as ensuring that funds for current operating needs are
available. This Policy will help the City ensure stable service delivery.
For the full Reserve Policy please click here.
FIN-004 – Purchasing Ordinance - Adopted April 13.2023 – Revised April 25,2024
The purpose of this chapter is to prescribe efficient policies and procedures for the
procurement of public projects, contractual services, professional services, and materials,
supplies, and equipment to better serve the City's residents. All purchasing will be done
with absolute integrity and equal opportunity will be provided to all, free of discrimination.
For the full Purchasing Ordinance please click here.
FIN-004 A – Uniform Federal Award Procurement Policy – Adopted August 13, 2018
The purpose of this Policy for Procurement Procedures Under a Federal Award (‘Policy”)
is to document procurement procedures by the City of Palm Desert (‘City’) for property
and services when using federal funds. All procedures in this Policy reflect applicable
state, local, and federal law.
For the full Uniform Federal Award Procurement Policy please click here.
FIN-004 B – Procurement Card Issuance and Use Policy – Adopted October 1, 2021
The purpose of this policy is to establish a framework for appropriate use of Procurement
Cards. A Procurement Card is a City-issued credit card from a financial institution to
streamline the acquisition process and facilitate official City business that includes
approved purchases such as utility payments, travel reservations, conference
registrations, online subscriptions and small dollar purchase, requiring a credit card
payment or to place an order and invoicing is not an available option. This policy and the
use of a Procurement Card (P-card) is not intended to replace any policies of the City
including those related to procurement, payments for services, use of City equipment or
travel. This policy applies to all employees that are issued a P-card or authorized to use
one.
For the full Procurement Card Issuance and Use Policy please click here.
387
FINANCAL POLICES
FIN-005 – Policy for Unclaimed Monies – Adopted September 27, 2018
To establish the proper disposition and accounting for unclaimed monies. Government
Code Sections 50050 through 50057 provide the authority for this policy.
For the full Policy for Unclaimed Monies please click here.
FIN006 – Treasury Policies and Procedures – Adopted February 8, 2007
The Treasury Policies and Procedures Manual (‘Manual’) is intended to respond to the
aforementioned requirements and to provide the framework for City Treasury operations.
This Manual shall also provide documentation that the external auditor can use to review
treasury staff compliance with internal controls.
For the full Treasury Policies and Procedures please click here.
FIN007 – Local Debt Policy – Adopted January 10, 2019
The purpose of this Local Debt Policy (the “Policy”) is to establish guidelines and
parameters for the effective governance, management and administration of debt and
other financing obligations issued by the city and its related entities (such as the Palm
Desert Financing Authority and the Successor Agency to the Palm Desert Redevelopment
Agency).
For the full Local Debt Policy please click here.
FIN008 – Capital and Inventoriable Assets Management
As pertains to the City of Palm Desert, the City of Palm Desert Housing Authority, the
Successor Agency to the Palm Desert Development Agency, any community facilities
district, any community services district or any other agency affiliated with the City of Palm
Desert, the purpose of this policy is to:
A. Establish control and accountability measures to ensure careful and responsible
management of municipal capital assets and inventoriable assets.
B. Define eligible costs and establish thresholds for capitalization in conformity with
Governmental Accounting Standards Board Statement No. 34 Basic Financial
Statements and Management's Discussion and Analysis for State and Local
Governments, Statement No. 51 Accounting and Financial Reporting for Intangible
Capital Assets, and Statement No. 87 Leases; and
C. To collect and maintain complete and accurate capital asset information required
for preparation of financial statements in accordance with GAAP (generally accepted
accounting principles).
For the full Capital and Inventoriable Assets Management please click here.
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FINANCAL POLICES
FIN009 – Disposal of Surplus Property and Equipment – Adopted December 15,
2022
The City is committed to managing surplus property, such as used furniture and
equipment, in a manner that is fiscally responsible, reduces harmful environmental
impacts, and promotes the City's reduce-reuse-recycle philosophy. This policy explains
the process including the physical removal, transportation, sale, donation, disposal and\or
the ultimate disposition of all surplus property. This policy also addresses disposition of
vehicles and other movable equipment.
For the full Disposal of Surplus Property and Equipment policy please click here.
FIN010 – Furniture Procurement Policy and Procedures – Adopted December 15,
2022
This policy provides guidance on the standards and procedures governing the selection,
acquisition, installation, and use of office furniture at the City of Palm Desert. It sets out
the main principles, rules, and procedures regarding the procurement and management
of furniture necessary to create a productive working environment.
For the full Furniture Procurement Policy and Procedures please click here.
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