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HomeMy WebLinkAbout2024-25 Budget Book - FinalCITY OF PALM DESERT 2024-25 ADOPTED BUDGET Sunburst by Donald Gialanella Photographed by Amy Lawrence CITY OF PALM DESERT, CALIFORNIA OPERATING BUDGET Fiscal Year 2024-25 City Council Karina Quintanilla, Mayor Jan Harnik, Mayor ProTem Gina Nestande, Councilmember Evan Trubee, Councilmember Kathleen Kelly, Councilmember City Manager Todd Hileman, City Manager Executive Staff Chris Escobedo, Assistant City Manager Veronica A. Chavez, City Treasurer/ Finance Director Martin Alvarez, Public Works Director Richard Cannone, Development Services Director Eric Ceja, Economic Development Director Jess Culpeper, Capital Projects Director Anthony J. Mejia, City Clerk Gary Shaffer, Library Services Director Andrea Staehle. Human Resources Director This Financial Plan includes the Palm Desert Housing Authority’s Operational Budget City Council Residents City Manager Executive Coordinator CITY OF PALM DESERT ORGANIZATION CHART Records Coordinator Deputy Clerk I/II Assistant City Clerk Admin Assistant I/II (City Council) City Clerk Senior Deputy Clerk Receptionist Director of HR Human Resources Analyst I/II (2) HR Specialist Director of Economic Development Marketing Assistant Community Relations Supervisor Management Analyst I/II Admin Assistant I/II Deputy Director of Economic Development Communications Analyst I/II Office Assistant I/II or Visitor Assistant Assistant City Manager Management Analyst I/II Mangement Aide I/II Homeless and Support Services Manager City Engineer Senior Engineer Accountant (3) Director of Finance Deputy Director of Finance Deputy Director of Finance Finance Supervisor Senior Contracts & Grants Analyst Senior Network Engineer Information Systems Manager Senior GIS Admin Senior Information Systems Admin Management Analyst I/II (2) Accounting Technician I/II (3) Management Analyst I/II Housing Manager Assistant Engineer (2) Accounting Technician I/II Public Affairs Manager Senior Admin Assistant Admin Assistant I/II Special Programs Management Analyst I/II Management Analyst I/II (Art) Management Analyst I/II (Environmental) Special Events Coordinator Admin Assistant I/II City Attorney Biz Systems Enterprise (2) Management Aide I/II i City Council Residents CITY OF PALM DESERT ORGANIZATION CHART 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 (4) Senior Permit Tech Principal Planner (2) Chief Building Official Code Compliance Supervisor Senior Building Inspector Administrative Assistant I/II Building Inspector I/II (2) Administrative Assistant I/II Associate Planner I/II Planning Technician (2) Management Analyst I/II GIS Analyst Senior Project Manager Business Operations Manager Senior Project Manager Senior Managment Analyst Senior Admin Assistant Senior Traffic Signal Specialist Traffic Signal Tech I/II (3) Street Maintenance Supervisor Community Services Manager Admin Assistant I/II Office Assistant I/II Senior Maintenance Worker (2) Maintenance Worker I/II/III (9) Management Analyst I/II Landscape Inspector (3) Supervising Landscape Supervisor Senior Facilities Specialist Project Technician Facilities Specialist Managment Analyst I/II Facilities Manager Project Manager Management Analyst I/II Permit Tech I/II (2) Land Development Tech Assistant City Manager Director of Library Services Assistant Director of Library Services Library Manager (2) Library Assistant (12) 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 Assistant Building Official City Manager * Contracted with the County of Riverside i ii THIS PAGE INTENTIONALLY LEFT BLANK iii 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 About Palm Desert .................................................................................................................... 2 Palm Desert Demographics ....................................................................................................... 3 Nearby City Comparisons .......................................................................................................... 4 City Manager’s Transmittal Letter ............................................................................................... 6 SECTION 2: BUDGET SUMMARIES 21 (Provides an overview of the City’s revenues and expenses) The Budget Process and Preparation Calendar ...................................................................... 22 Accounting System and Budgetary Control .............................................................................. 23 Citywide Fund Balances ........................................................................................................... 25 Citywide Budgeted Revenues and Expenditures by Category .................................................. 27 Fund Department Matrix ........................................................................................................... 36 GANN Appropriations Limit Calculation .................................................................................... 37 SECTION 3: GENERAL FUND OPERATING BUDGET 39 (Detailed information on budgets by fund and category) General Fund Revenue Summary ............................................................................................ 40 Estimated Revenues ................................................................................................................ 43 General Fund Expenditure Summary by Department ............................................................... 44 General Fund Financial Forecast ............................................................................................. 45 City Council (1104110) ............................................................................................................. 51 City Clerk (1104111) ................................................................................................................ 55 Legislative Advocacy (1104111) ............................................................................................... 59 Elections (1104114) ................................................................................................................. 61 Legal (1104120-4121) ............................................................................................................. 63 City Manager (1104130) ........................................................................................................... 65 Capital Projects (1104134) ....................................................................................................... 71 Finance (1104150) ................................................................................................................... 77 Audit (1104151) ........................................................................................................................ 83 Human Resources (1105154) .................................................................................................. 85 General Services (1104159) ..................................................................................................... 89 Information Technology (1104190) ........................................................................................... 92 Insurance (1104191-4192) ....................................................................................................... 96 Interfund Transfers (1104199) .................................................................................................. 98 Police Services (1104210) ..................................................................................................... 100 Community Safety (1104211) ................................................................................................. 103 iv TABLE OF CONTENTS SECTION 3: GENERAL FUND OPERATING BUDGET (Cont’d) Homelessness Services (1104212)....................................................................................... 106 Animal Regulation (1104230) ................................................................................................ 108 Traffic Safety (1104310) ....................................................................................................... 110 Public Works Admin (1104300) ............................................................................................. 114 Street Maintenance (1104250) ............................................................................................. 120 Corporation Yard (1104330) ................................................................................................. 124 Public Works Fleet (1104331) ............................................................................................... 126 Building Operations and Maint. (1104340) ............................................................................ 128 Portola Community Center (1104344) ................................................................................... 132 NPDES – Storm Water Permit (1104396) ............................................................................. 134 Community Promotions (1104416)........................................................................................ 136 Marketing (1104417) ............................................................................................................. 138 Visitor Services (1104419) .................................................................................................... 143 Building and Safety (1104420) .............................................................................................. 145 Permit Center (1104421) ...................................................................................................... 149 Code Enforcement (1104422) ............................................................................................... 153 Engineering and Land Develop. (1104423) ........................................................................... 157 Economic Development (1104430) ....................................................................................... 161 Development Services (1104470) ......................................................................................... 167 Parks and Recreation (1104610) .......................................................................................... 173 Park Maintenance (1104611) ................................................................................................ 176 Landscape Services (1104614) ............................................................................................ 178 Civic Center Park Improvements (1104674) ......................................................................... 182 Contributions (1104800) ........................................................................................................ 184 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 221 (Assessment districts including landscape & lighting districts) Special Assessment Fund Overview ..................................................................................... 222 Special Assessment Fund Budgets ...................................................................................... 224 SECTION 6: DEBT SERVICE ASSESSMENT DISTRICT FUNDS 243 (Assessment district debt funds) Debt Service Assessment District Fund Overview ................................................................. 244 Debt Service Assessment Districts Fund Budgets ................................................................. 246 Debt Services Schedules ...................................................................................................... 254 v TABLE OF CONTENTS SECTION 7: CAPITAL IMPROVEMENT PROGRAM 261 (Includes proposed and current projects on five-year plan) Proposed Capital Improvement Programs and Existing Programs Overview ......................... 262 Five-Year Schedule ............................................................................................................... 263 SECTION 8: PALM DESERT HOUSING AUTHORITY 267 (Includes administration and operating budgets for Housing Authority-owned affordable rental units) Housing Authority ................................................................................................................... 268 Housing Authority Overview ................................................................................................... 270 Housing Authority Administration (Fund 870) ......................................................................... 271 Housing Authority Administration (Fund 871) ......................................................................... 272 Housing Authority – Laguna Palms (8718610) ....................................................................... 273 Housing Authority – Catalina Gardens (8718620) .................................................................. 274 Housing Authority – Desert Pointe (8718630) ........................................................................ 275 Housing Authority – Las Serenas (8718640) .......................................................................... 276 Housing Authority – Neighbors Garden (8718650) ................................................................. 277 Housing Authority – One Quail Place (8718660) .................................................................... 278 Housing Authority – Pueblos (8718670) ................................................................................. 279 Housing Authority – California Villas (8718680) ...................................................................... 280 Housing Authority – Taos Palms (8718690) ........................................................................... 281 Housing Authority – Carlos Ortega Villas (8718691) .............................................................. 282 Housing Authority – Palm Village (8718692) .......................................................................... 283 Housing Authority – Candlewood (8718693) .......................................................................... 284 Housing Authority – La Rocca Villas (8718694) ...................................................................... 285 Housing Authority – Sagecrest (8718695) .............................................................................. 286 Housing Authority – Santa Rosa (8718696) ........................................................................... 287 Housing Authority Housing Asset Fund Administration (Fund 873) ......................................... 288 SECTION 9: CLASSIFICATIONS AND SALARY SCHEDULE 289 (Resolution authorizing staff positions and salaries) Resolution 2024-047 Authorized Classifications, Allocated Positions, and Salary Schedule... 290 Personnel Summary ............................................................................................................... 302 SECTION 10: STATISTICS 307 (Various statistics and demographics relative to Palm Desert) Fund Balances of Governmental Funds ................................................................................. 308 Historical General Fund Revenues ......................................................................................... 311 Historical General Fund Expenditures .................................................................................... 313 Historical General Fund Revenue and Expenditures Per Capita............................................. 315 Assessed Value and Estimated Actual Value of Taxable Property ......................................... 316 Historical Net Assessed Taxable Values Citywide – Graph .................................................... 317 Principal Property Taxpayers ................................................................................................. 320 Top 25 Sales Tax Generators ................................................................................................ 322 vi TABLE OF CONTENTS SECTION 11: ADOPTED FINANCIAL PLAN 325 (Includes actions by the City Council and its related entities for adoption of the Financial Plan) Financial Plan as Adopted on June 27, 2024 ......................................................................... 326 SECTION 12: APPENDIX 379 Glossary ................................................................................................................................ 380 Acronyms .............................................................................................................................. 387 Financial Polices ................................................................................................................... 389 vii SECTION 1: CITY OVERVIEW 1 Return to TOC 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. 2 Return to TOC 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/ 3 Return to TOC Comparison Chart Crime Comparison Chart Employment 0 100 200 300 400 500 600 Palm Desert City, CA Indian Wells City, CA Palm Springs City, CA Rancho Mirage City, CA La Quinta City, CA CRIME 2024 Total Crime Index 2024 Personal Crime Index 2024 Property Crime Index 0 5,000 10,000 15,000 20,000 25,000 30,000 Palm Desert City, CA Indian Wells City, CA Palm Springs City, CA Rancho Mirage City, CA La Quinta City, CA EMPLOYMENT 2024 Civilian Population Age 16+ in Labor Force 2024 Unemployed Population Age 16+ 4 Return to TOC Comparison Chart Population Comparison Chart Education 0 10,000 20,000 30,000 40,000 50,000 60,000 Palm Desert City, CA Indian Wells City, CA Palm Springs City, CA Rancho Mirage City, CA La Quinta City, CA P OPULATION 0 5,000 10,000 15,000 20,000 25,000 30,000 Palm Desert City, CA Indian Wells City, CA Palm Springs City, CA Rancho Mirage City, CA La Quinta City, CA EDUCATION 2024 Population Age 25+: High School Diploma 2024 Population Age 25+: Graduate/Professional Degree 2024 Population Age 25+: Bachelor's Degree 5 Return to TOC CITY MANAGER’S TRANSMITTAL LETTER Todd Hileman 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 2024-25 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 City programs, projects, and services in a fiscally responsible manner consistent with the priorities, goals, and objectives adopted by the City Council. The budget has been prepared while considering many ongoing economic impacts such as inflation, supply chain, and labor issues associated with contracts. Keeping the well-being and safety of residents, visitors, and businesses as the highest priority, the City Council has maintained funding to sustain current service levels and supported efforts to ensure that much of the deferred maintenance owing to the pandemic is now being addressed. In addition, the City Council established strategic goals and priorities prior to the creation of the annual budget process which was given highest priority during the budget development process. The City Council’s strategic goals and priorities include both capital and monetary investments to support the City’s economic stability. The City has established strong reserves over many years to ensure the delivery of services during an emergency. The importance of this proactive approach was realized during the City’s response to Tropical Storm Hilary in the Fall, 2023. The storm wreaked havoc throughout the Coachella Valley, but Palm Desert had the ability to act swiftly to ensure Health and Safety issues were immediately addressed and the community restored to full operations due to prior planning efforts. At of the close of FY 2022-23, the City had a little over $120 million in General Fund reserves, $80 million of which has been assigned/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 ($40M) is used to sustain General Fund operations and service delivery throughout the budget year during our seasonal peaks and valleys. 6 Return to TOC CITY MANAGER’S TRANSMITTAL LETTER While the City has made it an on-going priority to maintain sufficient reserves, it has become increasingly challenging as expenditures continuously outpace revenues in their growth year over year. In January 2023, the City Council approved the design for an additional fire station to mitigate declining response times related to emergency calls for service. At that time, staff began sharing analyses and projected impacts of the additional station and the related increasing operational costs. The City’s fiscal health will require prudent decision-making to maintain the current service levels and maintain necessary community facilities and programs. In terms of revenues, the growth experienced in recent years has begun to normalize. Following the pandemic, the City’s TOT and Sales Tax experienced dramatic increases that were largely fueled by the unprecedented level of one-time federal stimulus funding and business-friendly fiscal policies during and post-pandemic. FY 2023-24 revenue growth flattened compared to the prior year. Increased interest earnings provided a buffer to offset the slower growth. The City’s expenditures are projected to increase at a slightly faster rate than the revenue growth in coming years. Specifically, increasing public safety costs are pressuring the City’s budget. The lack of available resources coupled with increasing operating costs will present challenges in the City’s ability to balance future budgets. To ensure long-term fiscal sustainability, staff began developing strategies to identify on-going efficiencies, cost savings, and potential new revenue options. Ultimately, staff recommended a 1 cent sales tax measure to manage expenditures and expected service levels. If approved on November 5, 2024, the ballot measure, if approved, could generate approximately $25 million annually to be used for supporting and maintaining public safety costs and other community priorities. $0 $20,000,000 $40,000,000 $60,000,000 $80,000,000 $100,000,000 $120,000,000 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 General Fund Five Year Forecast Estimated Revenue Estimated Expenditures Est. General Fund Bal Linear (Estimated Revenue)Linear (Estimated Expenditures) 7 Return to TOC CITY MANAGER’S TRANSMITTAL LETTER Overall City Budget Summary (Budget-in-Brief) The City’s overall budget includes many governmental funds, including the General Fund. 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 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. The detailed budgets for these funds are included in the corresponding sections of this budget. The expenditure budget for all funds for FY 2024-25 is $212,906,913 not including transfers between funds. This amount represents an increase of 47% from the FY 2023-24 all-funds budget. The increase is due primarily to construction of the new North Palm Desert Fire Station and other planned capital projects. The General Fund is the City’s primary fund for operations and staff projects total revenues of $83,222,877 and estimated expenditures of $83,063,012 resulting in an estimated surplus of $159,865 in FY 2024-25. General Fund – Revenues The General Fund’s estimated revenues of $83,222,877 represent an increase of approximately $7.66M (10%) over the current fiscal year’s original revenue estimate of $75,554,467. The increase is based on current year projections reflecting an increase in interest earnings and inflation, recent local travel activity, and increased property tax related to the City dissolving the long-standing service agreement with the County of Riverside for Library services. FY 2023-2024 Budget FY 2023-2024 Projected FY 2024-2025 Proposed 1 Sales Tax 26,623,447 25,000,000 25,000,000 2 Transient Occupancy Tax and Short Term Rentals 21,005,000 21,748,160 22,905,000 3 Property Tax Secured and Unsecured**8,746,728 10,123,452 12,624,088 4 Franchises (Cable/Gas/Electric/Waste)3,200,000 3,574,273 3,400,000 5 Timeshare Mitigation Fee*1,711,324 3,311,324 1,754,107 6 Business License Tax 1,300,000 1,261,209 1,100,000 7 Transfers-In (Traffic Safety, Parkview, Housing, Cannabis, AD's)1,852,700 1,200,000 1,167,700 8 Permits/Fees 3,296,768 4,887,061 3,223,600 9 State Payments (VLF, Parking Bail, MV lieu)5,029,000 5,444,988 5,593,780 10 Interest and Rents 871,000 4,850,365 4,862,327 11 Reimbursements and Other Revenue 1,918,500 2,045,486 1,592,275 TOTAL GENERAL FUND 75,554,467 83,446,318 83,222,877 *Includes one-time $1.6M payment from Shadow Ridge **Includes a $2.4M increase in tax collected due to transition of library ops to City 8 Return to TOC CITY MANAGER’S TRANSMITTAL LETTER The revenue normalizing is strongly tied to recovery indices and year-over-year comparisons to pre-pandemic sales. Sales tax recovery has slowed following a rapid incline post pandemic and forecasts remain rather conservative taking inflation, recession, and historical trends into consideration. The increase in transient occupancy tax (TOT) is based on travel. Industry forecasts, which have been supported by recent local travel activity. In fact, local hotels have reported a significant increase in bookings, occupancy, and average daily rate (ADR). Current fiscal year TOT generated has far exceeded expectation and appears to be aligning with the sales tax forecasts evenly. 9 Return to TOC CITY MANAGER’S TRANSMITTAL LETTER General Fund - Expenditures As shown in the next graph, the proposed General Fund operating expenditure budget of $83,063,012 represents an approximate increase of $7.71 million (10%) compared to the current fiscal year’s approved original budget of $75,353,985. Category FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Proposed Budget FY 2024-25 Adopted Budget Salaries and Benefits 19,758,757 21,660,296 24,540,144 24,540,144 Capital Improvements/Equipment 294,711 416,500 564,500 564,500 Other Operational Expense 5,936,791 7,642,739 7,240,322 7,240,322 Police and Homeless Services 20,446,005 21,638,323 22,288,702 22,288,702 Professional Services 6,125,597 8,026,653 8,604,320 8,604,320 Repairs and Maintenance 5,091,009 5,773,900 6,335,200 6,335,200 Transfers Out 25,647,695 8,906,074 11,990,324 11,990,324 Utilities 1,263,600 1,289,500 1,499,500 1,499,500 Total Expenditures 84,564,165 75,353,985 83,063,012 83,063,012 10 Return to TOC CITY MANAGER’S TRANSMITTAL LETTER The projected expenditures include an increase in the cost of operations related to the new Library Services Division (a result of the City dissolving its agreement with the County for services), an increase in public safety costs, an increase in the transfer needed to cover the operating shortfall of the Palm Desert Aquatic Center, and an increase in the cost of contracts as a result of the increase in the statewide minimum wage. FY 2024-25 estimated expenditures related to salaries increased by 12% and benefits increased by 11% compared to FY 2023-24. These changes reflect our ongoing commitment to meeting community needs and ensuring efficient service delivery. Departmental/Division staffing may be adjusted annually to support those needs. Growth in salary costs this year includes the addition of 18 FTEs related to the assumption of operations of Library Services from the County of Riverside. Additionally, Palm Desert employees are eligible for a 3.25% cost of living (COLA) increase as we enter Year 2 of a 3-year MOU with the employee’s organization. That COLA impacts the other benefits driven from salary costs like retirement payments to PERS. Finally, costs for healthcare increased 5.5% over FY 2023-24. 11 Return to TOC 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 16, 2024, the Palm Desert City Council approved the City's goals for the 2024 calendar year. The adoption of these goals followed months of discussions that included City staff and Council members talking about ways to enhance the services provided to Palm Desert residents, businesses, and visitors and about steps that should be taken to advance the 20-year vision for the City outlined in the Envision Palm Desert Strategic Plan. Given the status of the 2023 Goals (most were multiyear), City Council voted to only add on additional goal for 2024, the Sales Tax Measure. Cal State University Palm Desert Campus •Description: Advocate for the creation of a Cal State University Palm Desert Campus or other education-related uses of the 170 acres the City provided for this purpose. •Lead Teams: Development Services and the City Manager’s Office •Subcommittee Involved: N/A •Action Plan/Next Steps: Explore legislative solutions and evaluate with the City Council. Desert Willow Strategy •Description: Develop a strategy for the disposition and development of the remaining Desert Willow properties. •Lead Teams: Economic Development •Subcommittee Involved: Economic Development Subcommittee •Action Plan/Next Steps: Evaluate development opportunities and present to City Council. 12 Return to TOC CITY MANAGER’S TRANSMITTAL LETTER Business Retention •Description: Develop a plan to identify and recruit retail, entertainment, and other businesses that will contribute to Palm Desert's existing unique shopping and entertainment offerings. •Lead Teams: Economic Development •Subcommittee Involved: Economic Development Subcommittee •Action Plan/Next Steps: Contract with a consulting firm for recruitment services. North Sphere Planning •Description: Analyze the recommendations of the CBRE study for potential changes in land use patterns in the north sphere. •Lead Teams: Development Services and Economic Development •Subcommittee Involved: Economic Development Subcommittee •Action Plan/Next Steps: Revisit the CBRE study to determine if it will need to be revised to incorporate any potential changes in plans for a Cal State Palm Desert Campus. After the park design is completed, staff will gather and review community feedback. Westfield Mall Redevelopment •Description: Conduct market and land-use planning studies to evaluate options for adaptive re-use of the Westfield Mall resulting in a Mall Master Plan. •Lead Teams: Economic Development and the City Manager’s Office •Action Plan/Next Steps: Monitor the special services process and work on redevelopment options with the successful developer. Broadband Master Plan •Description: Explore the feasibility of a municipal broadband service model in Palm Desert and the Coachella Valley. Develop a Broadband Master Plan that assesses whether and how the city can enhance connectivity for businesses and residents, while working with, and factoring in the work accomplished by federal, state and regional resources. •Lead Teams: Development Services and Public Works •Subcommittee Involved: Economic Development Subcommittee •Action Plan/Next Steps: Commence request for information regarding feasibility, development, and operation of broadband. 13 Return to TOC CITY MANAGER’S TRANSMITTAL LETTER Environmental Initiatives •Description: Develop a 5-year plan of Environmental Initiatives including the consideration of the following or similar items: environmentally friendly landscaping, green building materials, solar, alternative fuel vehicles for the City fleet, water, and energy conservation, and recycling. Work with the Resource Preservation and Enhancement Committee to evaluate and implement initiatives. •Lead Teams: Development Services and Public Works •Subcommittee Involved: Resource Preservation and Enhancement Committee (RPEC) •Action Plan/Next Steps: Work with RPEC to evaluate initiatives and develop a 5- year plan for implementation of initiatives and incorporate into the budget. North Sphere Park •Description: Gather community input, design, and build a community and regional park in North Palm Desert •Lead Team: Public Works •Subcommittee Involved: Parks and Recreation Committee •Action Plan/Next Steps: Incorporate community input and develop master plan, budget, and construction timeline for both the community park and regional park and amend the University Neighborhood Specific Plan to finalize location of the park. Public Safety Improvements •Description: Explore new technology, review budgets, and gain efficiencies for improved public safety services. Conduct a review of current law enforcement contract and fire services. •Lead Team: City Manager’s Office and Development Services •Subcommittee Involved: Public Safety Committee •Action Plan/Next Steps: Complete implementation of automatic license plate reader technology and present new three-year sheriff’s services contract to City Council. Active Transportation Projects •Description: Analyze relevant studies to develop a 5-year Active Transportation Project (ATP) Plan that includes opportunities to enhance CV Link, PD Link/bike lanes, and incorporate these projects into the 5-year Capital Improvement Program budget. •Lead Team: Capital Project •Subcommittee Involved: ATP Subcommittee •Action Plan/Next Steps: Commence construction of Intersection Modification projects; finalize design on traffic calming, bike land and pedestrian crosswalk projects; construct safety enhancements and Phase 1 of Walk and Roll; and finalize Phase 2 design of PD Link. 14 Return to TOC CITY MANAGER’S TRANSMITTAL LETTER Sales Tax Measure •Description: Analyze potential revenue resources and determine the best option and rate of tax needed to support on-going operational costs and other planned projects/programs to maintain services levels to the entire community. •Lead Team: Finance •Subcommittee Involved: N/A •Action Plan/Next Steps: Commence community outreach, polling, and education efforts to determine community priorities and understanding of the issues concerning staff in the near future. Upon completion of outreach efforts, present outcome to Council for their consideration of adding a measure on the November ballot. Economic Development This year the Invest Palm Desert campaigns will incorporate a variety of components designed to retain and expand current Palm Desert businesses, and to attract new high wage businesses to Palm Desert. The Invest Palm Desert program is designed to assist local businesses with capital expansion needs, as well to provide a competitive edge to Palm Desert by offering incentives to businesses considering relocating 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 $46.92 million. The portion charged to the General Fund represents approximately 33% of overall General Fund expenditures. This is an increase of 3% from the FY 2023-24 public safety budget of $43.11 million. 15 Return to TOC CITY MANAGER’S TRANSMITTAL LETTER Police Services – The City contracts for police services with Riverside County and operates with a total of 80 sworn law enforcement staff and non-sworn Community Service Officers. The proposed budget for the Police Services is approximately $22.3 million, which includes a $1M increase over the fiscal year 2023-24 budget of $21.3 million. The increase is due primarily to the changes in rates between Riverside County Sheriff’s office and their various represented bargaining units. Fire Services – The City’s contract for fire protection and emergency medical services (EMS) includes the operation of three fire stations with 61 paid professional firefighters. The fiscal year 2024-25 budget for fire protection services and EMS is approximately $24 million, a 14% increase over the fiscal year 2023-24 budget of $21.1 million. The increase is attributable to the changes in rates and benefits agreed to between Cal Fire and their bargaining units. Capital expenditures for the fire station is included in the Capital Improvement Program budget. The new station will further increase operational costs supported by the General Fund upon completion. 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 the balance of the fire services cost of approximately $5M. In addition to the operational budget, the Department will put into service a new ladder truck at Station 102. Costs for the purchase of the truck will be shared by the City and the County of Riverside. The completion of the new North Palm Desert Fire Station along with increases in tiered public safety rates and benefits are projected to significantly impact future year public safety costs. In order to maintain current levels of service to the community, operational shortfalls in the General Fund are anticipated to begin in the 2025-26 fiscal year as the transfers to support fire service costs increase and outpace the revenue generated to support them. Transfers from the General Fund to support public safety quickly escalate and are estimated as follows: Est. Fire Ops Budget 2024-25 2025-26* 2026-27 2027-28 2028-29 Fire Fund Revenues Fire Fund Expenditures Necessary transfer from GF (5,612,483) (18,307,440) (17,121,472) (11,382,818) (11,650,838) *2025-26 introduces the additional operations of the new fire station in N. Palm Desert for half of the year The increased transfers to fund the growing public safety costs result in a $5.6M to $11.6M deficit in General Fund operations over the same time period. Approval of Measure G in November will address these concerns and allow the City to maintain fiscal stability while delivering the same level of service. 16 Return to TOC CITY MANAGER’S TRANSMITTAL LETTER 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, including changes in interest rates, can affect borrowing costs for local governments, influencing their ability to fund projects and manage debt. The overall health of the national economy can impact consumer spending. This, in turn, affects local businesses' revenue and tax collection. The US economy is expected to continue to lose momentum near-term as high prices and elevated interest rates sap domestic demand. Real GDP growth slowed dramatically to 1.4 percent quarterly annualized in Q1 2024 (from 3.4 percent in Q4 2023), and probably expanded at a clip not much faster than this in Q2. While a recession is not being forecasted in 2024, expectations include a cool-down of consumer spending and real GDP growth to decelerate to around 1 percent quarterly annualized in Q3 2024. GDP growth should pick up later in 2024 as inflation subsides and the Fed first signals and then actually cuts interest rates. In 2025, 2-percent inflation and somewhat lower interest rates should levitate real GDP growth to its potential near 2 percent. Nonetheless, the timing and pace of interest rate cuts remains highly uncertain and policy rates may ultimately land at levels exceeding the pre-pandemic average. Palm Desert City Entry by Michael Watling 17 Return to TOC CITY MANAGER’S TRANSMITTAL LETTER State Economy State-level economic policies, such as minimum wage laws and business regulations, can impact local businesses' costs, operations, and hiring practices. State funding for infrastructure projects can influence local development and transportation networks, impacting the local economy and quality of life. Last year the state anticipated a substantial $4 billion deficit in the 2023-24 State Budget. The deficit anticipated in 2024-25 has grown to $27.6 billion (with $30 billion already anticipated in 2025-26). The rapid shift from a budget surplus, as was the case in recent prior fiscal years, to the budget shortfall the State faces today, is a lingering effect of the unprecedented COVID-19 pandemic and its impact on the economy. The projected budget shortfall to revenue reflects the steep stock market decline in 2022 that negatively impacted income tax collections from high-income Californians and corporations, as well as the effects of the Federal Reserve’s interest rate hikes. The governor’s proposed solutions to cover the shortfall would partially draw down on various state reserves and provide for major changes to Public Safety, Community Services, Affordable Housing (including restoring $260 million to REAP), Environmental Programs, Active Transportation, Broadband, and Energy Funding in FY 2024-25 and 2025-26. Local Economy Local government depends highly 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) with both 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 with staying home. Both revenue streams have since returned to more normal patterns. Staff continues to monitor and analyze the data closely as things change. 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. Looking ahead, the City has been actively engaging its residents to determine the best course of action to sustain the established and expected service levels within the City. To that end on June 13, 2024 the City Council approved Measure G to be included on the November 5th ballot. Measure G asks the community to consider increasing the local sales tax rate by 1% or 1 cent. 18 Return to TOC CITY MANAGER’S TRANSMITTAL LETTER The 1 cent tax will provide an additional revenue stream to facilitate the needs of our growing community. With maintaining service levels for all public safety services throughout Palm Desert at the forefront of this decision, it is essential to preserve financial stability and allows us to deliberately manage priorities, while safeguarding the expected quality of life for our residents and visitors alike. To ensure funds are allocated to the priorities identified by the community during outreach efforts, a five-year spending plan has been developed and will be guiding future budget requests for use of the funds, if approved by voters. 19 Return to TOC 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 toward providing excellent services to the community and for making a commitment to accomplishing the goals set out in the budget. I would like to thank the Finance Department’s work on developing the budget. They have assembled a budget document that is comprehensive, accurate, and easy to read. Finally, I would also like to 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 continued commitment to carry on the great work of the Palm Desert City Council with the 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, Todd Hileman Todd Hileman City Manager 20 Return to TOC SECTION 2: BUDGET SUMMARIES 21 Return to TOC THE BUDGET PROCESS BUDGET PREPARATION CALENDAR February 2, 2024 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 7, 2024 Council Priorities and Goals Setting Workshop February 9, 2024 CIP Worksheet shared for updating February 15, 2024 FY 2023-24 Mid-Year Review and Adoption February 2 to March 15, 2024 Budgets are entered for submission to Finance through OpenGov March 15 to April 15, 2024 Begin Compilation of FY 2024-25 Budget and CIP April 18, 2024 Budget Meetings with City Manager and Departments April 22, 2024 Final Budget Presentation Updated and Staff Report updated and delivered to Clerk for posting May 6 & May 7, 2024 City Council Study Sessions Held for Public Input June 27, 2024 Public Hearing - City Council and Housing Authority Board Adopt FY 2024-25 Budget July 1, 2024 to June 30, 2025 Budget Implementation and Monitoring 22 Return to TOC 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 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 departments 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 23 Return to TOC 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 in 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. 24 Return to TOC City of Palm Desert Citywide Fund Balances FY 2024-25 Fund #Fund Name Beginning Fund Balanc Revenues Transfers In Transfers Out Expenditures Ending Fund Balanc Governmental Funds Projected Projected 110 General Fund 102,101,178 82,055,177 1,167,700 11,990,324 70,971,688 102,362,043 Total General Fund 102,101,178 82,055,177 1,167,700 11,990,324 70,971,688 102,362,043 Special Revenue Funds 210 Traffic Safety 5,710 3,000 - 2,700 - 6,010 211 Gas Tax 5,349,064 2,894,234 - - 3,660,000 4,583,298 213 Measure A 17,514,461 4,203,600 - - 14,510,000 7,208,061 214 Housing Mitigation Fee 2,823,445 281,418 - - 409,135 2,695,728 220 CDBG Block Grant 64,021 1,351,359 - - 1,021,815 393,565 225 Permanent Local Housing Alloc.5,135 960,899 - 265,000 195,000 506,034 226 Opioid Settlement Funds 158,541 51,098 - - 101,000 108,639 228 Child Care Program 863,068 236,279 - - - 1,099,347 229 Public Safety 131,316 177,000 - - 35,000 273,316 230 Prop A. Fire Tax 11,224,712 18,726,540 5,000,000 - 24,049,138 10,902,114 231 New Construction Tax 5,225,953 714,002 - - - 5,939,955 232 Drainage Facility 706,709 103,500 - - 263,138 547,071 233 Park and Recreation 1,808,269 245,800 - - - 2,054,069 234 Signalization 310,960 39,300 - - - 350,260 235 Fire Facility Fund 1,058,200 175,800 - - - 1,234,000 236 Waste Recyling Fees 3,137,143 811,900 - - 753,000 3,196,043 237 Energy Independence 1,901,823 176,500 - - 192,145 1,886,178 238 Air Quality Management 26,911 66,180 - - 89,830 3,261 242 Aquatic Center 1,650,941 687,500 2,937,500 - 3,601,500 1,674,441 243 Cannabis Compliance 464,169 957,853 - 500,000 - 922,022 252 Library Operations 619,205 - 2,400,000 - 2,601,077 418,128 271 El Paseo Assessment District 87,610 250,000 - - 275,000 62,610 Landscape & Lighting Districts: 276 LLD Zone #2 27,573 28,335 136,307 - 155,584 36,631 278 LLD Zone #3 34,080 10,988 - - 13,931 31,137 272 LLD Zone #4 3,042 5,491 439 - 5,780 3,192 273 LLD Zone #5 69,527 22,197 2,750 - 39,900 54,574 275 LLD Zone #6 178,991 91,653 - - 146,912 123,732 279 LLD Zone #7 35,846 5,776 - - 7,810 33,812 280 LLD Zone #8 46,543 11,655 - - 6,987 51,211 281 LLD Zone #9 67,683 21,000 - - 29,846 58,837 283 LLD Zone #11 29,041 4,324 - - 7,613 25,752 285 LLD Zone #14 98,944 16,137 5,445 - 28,423 92,103 286 LLD Zone #15 45,488 7,973 - - 12,031 41,430 287 LLD Zone #16 333,454 35,923 3,408 - 93,365 279,420 299 LLD Zone #13 76,713 72,325 - - 88,406 60,632 Business Improvement Districts: 277 President's Plaza I 408,255 398,935 - - 404,830 402,360 282 President's Plaza III 111,604 48,062 - - 51,014 108,652 Business Assessment Districts: 289 BAD No. 1 474,312 385,910 - - 118,599 741,623 Housing: 870 Housing Set-Aside 1,354,239 - 493,772 - 497,102 1,350,909 871 Housing Authority 19,257,430 9,733,631 - 493,772 13,458,975 15,038,314 873 Housing Asset Fund 50,014,882 280,600 - - 3,843,650 46,451,832 Total Special Revenue Funds 127,805,010 44,294,677 10,979,621 1,261,472 70,767,536 111,050,300 25 Return to TOC City of Palm Desert Citywide Fund Balances FY 2024-25 Fund #Fund Name Beginning Fund Balanc Revenues Transfers In Transfers Out Expenditures Ending Fund Balanc Governmental Funds (continued)Projected Projected Capital Project Funds 400 Capital Project Reserve Fund 3,752,776 335,000 4,440,836 - 8,528,612 (0) 420 Capital Project Drainage Facilities 1,784,171 73,700 - - 275,000 1,582,871 425 Economic Development Capital Projects 1,069,182 141,243 - - 744,592 465,833 430 Parks & Recreation Facilities Capital Projects 10,147 400 - - - 10,547 436 Art in Public Places 936,944 546,065 - - 1,074,120 408,889 440 Signalization Capital Projects 3,879,613 4,300 - - - 3,883,913 441 Golf Course Capital Projects 14,106,854 3,009,265 - - 3,075,000 14,041,119 450 Building Maintenance Reserve 66,254 102,150 2,906,596 - 3,075,000 (0) 451 SARDA Capital Projects & Properties 51,060,890 250,000 - - 12,650,000 38,660,890 464 AD94-3 Merano 188,794 - - - - 188,794 466 Silver Spur Ranch 618 - - - - 618 467 Highlands Assessment District 21 - - - - 21 468 University Park CFD (0) - - - - (0) 469 Section 29 Assessment 2004-2 670 - - - - 670 470 University Park CFD - 2024 - - - - - - Total Capital Project Funds 76,856,933 4,462,123 7,347,432 - 29,422,324 59,244,164 Debt Service Funds 314 AD Highlands 61,049 122,991 - - 120,665 62,077 Total Debt Service Funds 59,751 122,991 - - 120,665 62,077 Total Governmental Funds 306,822,872 130,934,968 19,494,753 13,251,796 171,282,213 272,718,584 Proprietary Funds Internal Service Funds 530 Equipment Replacement Fund 7,427,041 242,000 - - 3,656,783 4,012,258 577 Compensation Benefits Fund (262,399) 98,300 515,000 - 250,000 100,901 Total Internal Service Funds 7,164,642 340,300 515,000 - 3,906,783 4,113,159 Enterprise Funds - 510 Parkview Office Complex 10,521,278 1,298,000 - 400,000 7,375,800 4,043,478 520 Desert Willow Golf Course 67,209,917 12,595,470 - - 12,678,707 67,126,680 521 Palm Desert Recreational Facilities (PDRFC)(1,188,885) 4,780,039 - - 5,034,020 (1,442,866) Total Enterprise Funds 76,542,311 18,673,509 400,000 25,088,527 69,727,293 Total Proprietary Funds 83,706,952 19,013,809 515,000 400,000 28,995,310 73,840,451 Total Citywide 390,529,824 149,948,777 20,009,753 13,651,796 200,277,523 346,559,035 Fiduciary Funds Custodial Funds 303 AD 84-1 - - - - - - 304 AD 87-1 235,608 - - - 188,669 46,939 306 AD 92-1 121,231 - - - 121,231 - 307 AD 91-4 Bighorn 324,833 - - - - 324,833 308 AD 94-2 Sunterrace/Varner 103,785 - - - 101,978 1,807 309 AD 94-3 Merano 29,968 2,200 - - - 32,168 311 AD 98-1 Canyons of Bighorn 85,524 3,300 - - - 88,824 312 AD 01-1 Silver Spur 308,924 176,263 - 162,559 13,800 308,828 315 AD Section 29 2,574,628 1,464,700 - - 1,435,900 2,603,428 351 AD 91-1 Indian Ridge 1,200,252 22,100 - - 1,173,458 48,894 353 AD CFD University Park 941,568 507,400 - - 965,850 483,118 354 AD CFD University Park 2021 1,533,643 925,675 - - 1,785,850 673,468 355 AD CFD University Park 2024 1,267,284 - - - - 1,267,284 391 Palm Desert Finance Authority 167,432 - 162,559 - 162,559 167,432 470 AD CFD University Park 2021 - A/B - - - - - - 576 Retiree Health Benefits 2,946,511 93,500 479,824 - 1,468,064 2,051,771 Total Custodial Funds 11,841,191 3,195,138 642,383 162,559 7,417,359 8,098,794 Total Fiduciary Funds 11,841,191 3,195,138 642,383 162,559 7,417,359 8,098,794 Total All Funds 402,371,015 153,143,915 20,652,136 13,814,355 207,694,882 354,657,829 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. 26 Return to TOC City of Palm Desert Citywide Budgeted Revenues by Category FY 2024-25 Fund #Taxes Permits & Fees Intergovernmental Charges for Services Use of Money & Property Transfers In Other Revenues Total Revenues Governmental Funds General Fund 66,783,195 3,077,600 5,593,780 - 4,862,329 1,167,700 1,738,275 83,222,879 Special Revenue Funds 23,652,310 3,259,000 3,067,258 190,000 12,358,011 10,979,621 1,768,098 55,274,298 Capital Project Funds - - - - 3,954,058 7,347,432 508,065 11,809,555 Debt Service Funds 120,391 - - - 2,600 - - 122,991 Total Governmental Funds 90,555,89 6,336,600 8,661,038 190,000 21,176,998 19,494,753 4,014,438 150,429,72 Proprietary Funds Internal Service Funds - - - - 340,300 515,000 - 855,300 Enterprise Funds - - - 11,884,448 1,529,060 - 5,260,001 18,673,509 Total Proprietary Funds - - - 11,884,448 1,869,360 515,000 5,260,001 19,528,809 Total Citywide Revenues 90,555,89 6,336,600 8,661,038 12,074,448 23,046,358 20,009,753 9,274,439 169,958,532 Fiduciary Funds Custodial Funds 3,027,888 - - - 167,250 642,383 - 3,837,521 Total Fiduciary Funds 3,027,888 - - - 167,250 642,383 - 3,837,521 Total All Funds 93,583,78 6,336,600 8,661,038 12,074,448 23,213,608 20,652,13 9,274,439 173,796,05 Fund #Personnel Operating Capital Transfers Out Total Governmental Funds General Fund 24,468,851 43,769,312 2,834,525 11,990,324 83,063,012 Special Revenue Funds 2,381,532 50,758,307 17,627,697 1,261,472 72,029,008 Capital Project Funds - 6,318,712 26,303,612 - 32,622,324 Debt Service Funds - 120,665 -- 120,665 Proprietary Funds Internal Service Funds - 1,220,000 2,686,783 - 3,906,783 Enterprise Funds - 17,308,546 7,779,981 400,000 25,488,527 Total Citywide Appropriations 26,850,383 119,495,542 57,232,598 13,651,796 217,230,319 Fiduciary Funds Custodial Funds - 7,417,359 - 162,559 7,579,918 Total All Funds 26,850,383 126,912,901 57,232,598 13,814,355 224,810,237 City of Palm Desert Citywide Budgeted Expenditures by Category FY 2024-25 27 Return to TOC City of Palm Desert Citywide Revenues by Fund and Category FY 2024-25 Fund #Description Taxes Permits & Fees Intergovernmental Charges for Services Use of Money & Property Transfers In Other Revenues Total Revenues Governmental Funds 110 General Fund 66,783,195 3,077,600 5,593,780 -4,862,329 1,167,700 1,738,275 83,222,879 Total General Fund 66,783,195 3,077,600 5,593,780 -4,862,329 1,167,700 1,738,275 83,222,879 Special Revenue Funds 210 Traffic Safety - -- ---3,000 3,000 211 Gas Tax 2,700,834 -- -193,400 --2,894,234 213 Measure A 3,328,000 -- -875,600 --4,203,600 214 Housing Mitigation Fee 149,118 -- -132,300 --281,418 220 CDBG Block Grant - -1,351,359 ----1,351,359 225 Permanent Local Housing Alloc.- -960,899 ----960,899 226 Opioid Settlement Funds - -- ---51,098 51,098 228 Child Care Program 207,779 -- -28,500 --236,279 229 Public Safety - -- -12,000 -165,000 177,000 230 Prop. A Fire Tax 13,876,540 2,900,000 - -500,000 5,000,000 1,450,000 23,726,540 231 New Construction Tax 650,302 -- -63,700 --714,002 232 Drainage Facility 70,000 -- -33,500 --103,500 233 Park and Recreation 175,000 -- -70,800 --245,800 234 Signalization 20,000 -- -19,300 --39,300 235 Fire Facility Fund 116,100 -- -59,700 --175,800 236 Waste Recyling Fees - -690,000 -121,900 --811,900 237 Energy Independence 115,000 -- -61,500 --176,500 238 Air Quality Management - -65,000 -1,180 --66,180 242 Aquatic Center - 359,000 - 190,000 39,500 2,937,500 99,000 3,625,000 243 Cannabis Compliance 957,853 -- ----957,853 252 Library Operations - -- --2,400,000 -2,400,000 271 El Paseo Assessment District 250,000 -- ----250,000 Landscape & Lighting Districts: 276 LLD Zone #2 28,335 -- --136,307 -164,642 278 LLD Zone #3 10,988 -- ----10,988 272 LLD Zone #4 5,491 -- --439 -5,930 273 LLD Zone #5 22,197 -- --2,750 -24,947 275 LLD Zone #6 91,653 -- ----91,653 279 LLD Zone #7 5,776 -- ----5,776 280 LLD Zone #8 11,655 -- ----11,655 281 LLD Zone #9 21,000 -- ----21,000 283 LLD Zone #11 4,324 -- ----4,324 285 LLD Zone #14 16,137 -- --5,445 -21,582 286 LLD Zone #15 7,973 -- ----7,973 287 LLD Zone #16 35,923 -- --3,408 -39,331 299 LLD Zone #13 66,925 -- -5,400 --72,325 Business Improvement Districts: 277 President's Plaza I 398,935 -- ----398,935 282 President's Plaza III 48,062 -- ----48,062 Business Assessment Districts: 289 BAD No. 1 260,410 -- -125,500 --385,910 Housing: 870 Housing Set-Aside - -- --493,772 -493,772 871 Housing Authority - -- -9,733,631 --9,733,631 873 Housing Asset Fund - -- -280,600 --280,600 Total Special Revenue Funds 23,652,310 3,259,000 3,067,258 190,000 12,358,011 10,979,621 1,768,098 55,274,298 28 Return to TOC City of Palm Desert Citywide Revenues by Fund and Category FY 2024-25 Fund #Description Taxes Permits & Fees Intergovernmental Charges for Services Use of Money & Property Transfers In Other Revenues Total Revenues Capital Project Funds 400 Capital Project Reserve Fund - -- -335,000 4,440,836 -4,775,836 420 Capital Proj. Drainage Facilities - -- -73,700 --73,700 425 Economic Development CP - -- -126,243 -15,000 141,243 430 Parks & Rec Facilities CP - -- -400 --400 436 Art in Public Places - -- -53,000 -493,065 546,065 440 Signalization Capital Projects - -- -4,300 --4,300 441 Golf Course Capital Projects - -- -3,009,265 --3,009,265 450 Building Maintenance Reserve - -- -102,150 2,906,596 -3,008,746 451 SARDA Capital Proj. & Prop.- -- -250,000 --250,000 461 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 - -- ----- 470 AD CFD University Park 2021-A/B - -- ----- Total Capital Project Funds - -- -3,954,058 7,347,432 508,065 11,809,555 Debt Service Funds 314 AD Highlands 120,391 -- -2,600 --122,991 Total Debt Service Funds 120,391 -- -2,600 --122,991 Total Governmental Funds 90,555,896 6,336,600 8,661,038 190,000 21,176,998 19,494,753 4,014,438 150,429,723 Proprietary Funds Internal Service Funds 530 Equipment Replacement Fund - -- -242,000 --242,000 577 Compensation Benefits Fund - -- -98,300 515,000 -613,300 Total Internal Service Funds - -- -340,300 515,000 -855,300 Enterprise Funds 510 Parkview Office Complex - -- -1,298,000 --1,298,000 520 Desert Willow Golf Course - -- 11,884,448 231,060 -479,962 12,595,470 521 Palm Desert Recreational Facilities (- -- ---4,780,039 4,780,039 Total Enterprise Funds - -- 11,884,448 1,529,060 -5,260,001 18,673,509 Total Proprietary Funds - -- 11,884,448 1,869,360 515,000 5,260,001 19,528,809 Total Citywide Revenues 90,555,896 6,336,600 8,661,038 12,074,448 23,046,358 20,009,753 9,274,439 169,958,532 Fiduciary Funds Custodial Funds 303 AD 84-1 - -- ----- 304 AD 87-1 - -- ----- 306 AD 92-1 - -- ----- 307 AD 91-4 Bighorn - -- ----- 308 AD 94-2 Sunterrace/Varner - -- ----- 309 AD 94-3 Merano - -- -2,200 --2,200 311 AD 98-1 Canyons of Bighorn - -- -3,300 --3,300 312 AD 01-1 Silver Spur 167,563 -- -8,700 --176,263 315 AD Section 29 1,447,900 -- -16,800 --1,464,700 351 AD 91-1 Indian Ridge - -- -22,100 --22,100 353 AD CFD University Park 494,850 -- -12,550 --507,400 354 AD CFD University Park 2021 917,575 -- -8,100 --925,675 355 AD CFD University Park 2021-B - -- ----- 391 Palm Desert Finance Authority - -- --162,559 -162,559 576 Retiree Health Benefits - -- -93,500 479,824 -573,324 Total Custodial Funds 3,027,888 -- -167,250 642,383 -3,837,521 Total Fiduciary Funds 3,027,888 -- -167,250 642,383 -3,837,521 Total All Funds 93,583,784 6,336,600 8,661,038 12,074,448 23,213,608 20,652,136 9,274,439 173,796,053 29 Return to TOC City of Palm Desert Citywide Budgeted Expenditures by Fund and Category FY 2024-25 Fund #Fund Name Personnel Operating Capital Transfers Out Total Governmental Funds 110 General Fund 24,468,851 43,769,312 2,834,525 11,990,324 83,063,012 Total General Fund 24,468,851 43,769,312 2,834,525 11,990,324 83,063,012 Special Revenue Funds 210 Traffic Safety - - - 2,700 2,700 211 Gas Tax - 3,660,000 - - 3,660,000 213 Measure A - 3,300,000 11,210,000 - 14,510,000 214 Housing Mitigation Fee - 409,135 - - 409,135 220 CDBG Block Grant - 728,686 293,129 - 1,021,815 225 Permanent Local Housing Alloc.- 195,000 - 265,000 460,000 226 Opioid Settlement Funds - 101,000 - - 101,000 228 Child Care Program - - - - - 229 Public Safety - 35,000 - - 35,000 230 Prop A. Fire Tax - 22,239,138 1,810,000 - 24,049,138 231 New Construction Tax - - - - - 232 Drainage Facility - - 263,138 - 263,138 233 Park and Recreation - - - - - 234 Signalization - - - - - 235 Fire Facility Fund - - - - - 236 Waste Recyling Fees - 753,000 - - 753,000 237 Energy Independence - 192,145 - - 192,145 238 Air Quality Management - 74,000 15,830 - 89,830 242 Aquatic Center - 3,251,500 350,000 - 3,601,500 243 Cannabis Compliance - - - 500,000 500,000 252 Library Operations 1,739,597 851,480 10,000 - 2,601,077 271 El Paseo Assessment District - 275,000 - - 275,000 Landscape & Lighting Districts: 276 LLD Zone #2 - 155,584 - - 155,584 278 LLD Zone #3 - 13,931 - - 13,931 272 LLD Zone #4 - 5,780 - - 5,780 273 LLD Zone #5 - 39,900 - - 39,900 275 LLD Zone #6 - 146,912 - - 146,912 279 LLD Zone #7 - 7,810 - - 7,810 280 LLD Zone #8 - 6,987 - - 6,987 281 LLD Zone #9 - 29,846 - - 29,846 283 LLD Zone #11 - 7,613 - - 7,613 285 LLD Zone #14 - 28,423 - - 28,423 286 LLD Zone #15 - 12,031 - - 12,031 287 LLD Zone #16 - 93,365 - - 93,365 299 LLD Zone #13 - 88,406 - - 88,406 Business Improvement Districts: 277 President's Plaza I - 404,830 - - 404,830 282 President's Plaza III - 51,014 - - 51,014 Business Assessment Districts: 289 BAD No. 1 - 118,599 - - 118,599 Housing: 870 Housing Set-Aside 490,202 6,300 600 - 497,102 871 Housing Authority 151,733 13,307,242 - 493,772 13,952,747 873 Housing Asset Fund - 168,650 3,675,000 - 3,843,650 Total Special Revenue Funds 2,381,532 50,758,307 17,627,697 1,261,472 72,029,008 30 Return to TOC City of Palm Desert Citywide Budgeted Expenditures by Fund and Category FY 2024-25 Fund #Fund Name Personnel Operating Capital Transfers Out Total Capital Project Funds 400 Capital Project Reserve Fund - 1,000,000 7,528,612 - 8,528,612 420 Capital Project Drainage Facilities - 275,000 - - 275,000 425 Economic Development Capital Projects - 744,592 - - 744,592 430 Parks & Recreation Facilities Capital Projects - - - - - 436 Art in Public Places - 474,120 600,000 - 1,074,120 440 Signalization Capital Projects - - - - - 441 Golf Course Capital Projects - 3,075,000 - - 3,075,000 450 Building Maintenance Reserve - 250,000 2,825,000 - 3,075,000 451 SARDA Capital Projects & Properties - 500,000 12,150,000 - 12,650,000 452 Library Capital Projects - - 3,200,000 - 3,200,000 461 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 - - - - - 470 University Park CFD - 2024 - - - - - Total Capital Project Funds - 6,318,712 26,303,612 - 32,622,324 Debt Service Funds 314 AD Highlands - 120,665 - - 120,665 Total Debt Service Funds - 120,665 - - 120,665 Total Governmental Funds 26,850,383 100,966,996 46,765,834 13,251,796 187,835,009 Proprietary Funds Internal Service Funds 530 Equipment Replacement Fund - 970,000 2,686,783 - 3,656,783 577 Compensation Benefits Fund - 250,000 - - 250,000 Total Internal Service Funds - 1,220,000 2,686,783 - 3,906,783 Enterprise Funds - 510 Parkview Office Complex - 1,545,800 5,830,000 400,000 7,775,800 520 Desert Willow Golf Course - 10,728,726 1,949,981 - 12,678,707 521 Palm Desert Recreational Facilities (PDRFC)- 5,034,020 - - 5,034,020 Total Enterprise Funds - 17,308,546 7,779,981 400,000 25,488,527 Total Proprietary Funds - 18,528,546 10,466,764 400,000 29,395,310 Total Citywide Appropriations 26,850,383 119,495,542 57,232,598 13,651,796 217,230,319 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 - - - - - 308 AD 94-2 Sunterrace/Varner - 101,978 - - 101,978 309 AD 94-3 Merano - - - - - 311 AD 98-1 Canyons of Bighorn - - - - - 312 AD 01-1 Silver Spur - 13,800 - 162,559 176,359 315 AD Section 29 - 1,435,900 - - 1,435,900 351 AD 91-1 Indian Ridge - 1,173,458 - - 1,173,458 353 AD CFD University Park - 965,850 - - 965,850 354 AD CFD University Park 2021 - 1,785,850 - - 1,785,850 355 AD CFD University Park 2024 - - - - - 470 AD CFD University Park 2021-A/B - - - - - 391 Palm Desert Finance Authority - 162,559 - - 162,559 576 Retiree Health Benefits - 1,468,064 - - 1,468,064 Total Custodial Funds - 7,417,359 - 162,559 7,579,918 Total Fiduciary Funds - 7,417,359 - 162,559 7,579,918 Total All Funds 26,850,383 126,912,901 57,232,598 13,814,355 224,810,237 31 Return to TOC City of Palm Desert Historical Citywide Revenues FY 2024-25 Fund #Fund Name FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 Governmental Funds Actuals Actuals Budgeted Budgeted 110 General Fund 81,008,709 85,400,986 75,554,467 83,222,879 Total General Fund 81,008,709 85,400,986 75,554,467 83,222,879 Special Revenue Funds 210 Traffic Safety 2,099 5,247 7,472 3,000 211 Gas Tax 3,087,058 2,353,181 2,507,737 2,894,234 213 Measure A 6,477,124 3,811,578 4,398,556 4,203,600 214 Housing Mitigation Fee 93,322 20,305 211,597 281,418 220 CDBG Block Grant 749,280 42,599 352,646 1,351,359 225 Permanent Local Housing Alloc.- 171,306 271,398 960,899 226 Opioid Settlement Funds - - 103,529 51,098 228 Child Care Program 69,956 24,625 95,204 236,279 229 Public Safety 136,265 54,475 383,608 177,000 230 Prop A. Fire Tax 17,564,287 19,168,304 20,687,723 23,726,540 231 New Construction Tax 5,268,131 1,974,162 570,927 714,002 232 Drainage Facility 63,139 32,862 159,211 103,500 233 Park and Recreation 13,867 109,566 130,392 245,800 234 Signalization 19,439 2,259 86,785 39,300 235 Fire Facility Fund 48,601 106,697 346,837 175,800 236 Waste Recyling Fees 448,603 412,375 516,037 811,900 237 Energy Independence 188,026 130,008 100,263 176,500 238 Air Quality Management 69,242 50,629 86,204 66,180 242 Aquatic Center 1,351,486 2,075,804 2,632,570 3,625,000 243 Cannabis Compliance 3,680,073 3,386,460 2,017,146 957,853 252 Library Operations - - - 2,400,000 271 El Paseo Assessment District 216,752 248,823 272,891 250,000 Landscape & Lighting Districts: 276 LLD Zone #2 140,739 124,735 141,185 164,642 278 LLD Zone #3 10,841 11,145 11,444 10,988 272 LLD Zone #4 5,591 5,667 5,794 5,930 273 LLD Zone #5 32,892 24,699 26,411 24,947 275 LLD Zone #6 92,830 97,346 102,721 91,653 279 LLD Zone #7 5,983 6,052 6,285 5,776 280 LLD Zone #8 11,796 12,067 12,129 11,655 281 LLD Zone #9 21,059 21,353 22,228 21,000 283 LLD Zone #11 4,502 4,531 4,752 4,324 285 LLD Zone #14 20,533 20,639 23,301 21,582 286 LLD Zone #15 8,321 8,224 8,726 7,973 287 LLD Zone #16 43,499 42,575 51,364 39,331 299 LLD Zone #13 65,008 62,959 63,100 72,325 Business Improvement Districts: 277 President's Plaza I 273,231 265,520 459,679 398,935 282 President's Plaza III 50,620 47,148 49,471 48,062 Business Assessment Districts: 289 BAD No. 1 272,940 266,949 316,070 385,910 Housing: 870 Housing Set-Aside 243,032 1,595,356 415,990 493,772 871 Housing Authority 7,544,869 7,900,372 9,422,891 9,733,631 873 Housing Asset Fund 257,694 160,354 1,887,546 280,600 Total Special Revenue Funds 48,652,730 44,858,956 48,969,820 55,274,298 32 Return to TOC City of Palm Desert Historical Citywide Revenues FY 2024-25 Fund #Fund Name FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 Governmental Funds Actuals Actuals Budgeted Budgeted Capital Project Funds 400 Capital Project Reserve Fund 702,406 958,153 14,540,891 4,775,836 420 Capital Project Drainage Facilities 4,393 (28,330) 66,253 73,700 425 Economic Development Capital Projects 1,177,097 3,403,948 171,621 141,243 430 Parks & Recreation Facilities Capital Projects 268 (438) 351 400 436 Art in Public Places 241,522 405,744 620,385 546,065 440 Signalization Capital Projects 238 (1,508) 3,721 4,300 441 Golf Course Capital Projects 2,423,532 2,383,808 3,004,838 3,009,265 450 Building Maintenance Reserve 5,888 62,914 1,257,377 3,008,746 451 SARDA Capital Projects & Properties 20,501 2,762,738 4,003,739 250,000 452 Library Capital Projects - (7,824) 22,964 - 461 Univ. Park Capital Projects 2021-1 - 1,974,728 - - 464 AD94-3 Merano 49 - - - 466 Silver Spur Ranch - - - - 467 Highlands Assessment District - - - - 468 University Park CFD 9,226 (7,572) - - 469 Section 29 Assessment 2004-2 - - - - 470 University Park CFD - 2024 - - - - Total Capital Project Funds 4,585,120 11,906,362 23,692,140 11,809,555 Debt Service Funds 314 AD Highlands 134,446 140,722 131,485 122,991 Total Debt Service Funds 134,446 140,722 131,485 122,991 Total Governmental Funds 134,381,005 142,307,025 148,347,912 150,429,723 Proprietary Funds Internal Service Funds 530 Equipment Replacement Fund 1,604,869 (85,315) 1,155,472 242,000 577 Compensation Benefits Fund 329,618 277,164 178,024 613,300 Total Internal Service Funds 1,934,487 191,849 1,333,496 855,300 Enterprise Funds 510 Parkview Office Complex 1,309,846 1,235,826 1,804,824 1,298,000 520 Desert Willow Golf Course 9,507,547 11,399,208 12,635,153 12,595,470 521 Palm Desert Recreational Facilities (PDRFC)2,181,902 3,975,953 4,875,792 4,780,039 Total Enterprise Funds 12,999,295 16,610,987 19,315,769 18,673,509 Total Proprietary Funds 14,933,782 16,802,836 20,649,265 19,528,809 Total Citywide 149,314,787 159,109,861 168,997,177 169,958,532 Fiduciary Funds Custodial Funds 303 AD 84-1 - (12,792) 8,698 - 304 AD 87-1 - (4,900) 3,086 - 306 AD 92-1 - (2,916) 1,983 - 307 AD 91-4 Bighorn - (7,814) 5,313 - 308 AD 94-2 Sunterrace/Varner 731 (1,915) 3,467 - 309 AD 94-3 Merano 5,917 465 2,705 2,200 311 AD 98-1 Canyons of Bighorn 599 (1,568) 2,840 3,300 312 AD 01-1 Silver Spur 179,599 174,225 184,161 176,263 315 AD Section 29 1,841,456 19,800,694 1,473,779 1,464,700 351 AD 91-1 Indian Ridge 8,402 (21,960) 39,889 22,100 353 AD CFD University Park 2,596,910 6,308,154 511,870 507,400 354 AD CFD University Park 2021 - 14,868,050 939,177 925,675 391 Palm Desert Finance Authority 161,472 161,056 144,900 162,559 470 AD CFD University Park 2024 - - - - 576 Retiree Health Benefits 930,070 975,133 907,364 573,324 Total Custodial Funds 5,725,156 42,233,912 4,229,232 3,837,521 Total Fiduciary Funds 5,725,156 42,233,912 4,229,232 3,837,521 Total All Funds 155,039,943 201,343,773 173,226,409 173,796,053 33 Return to TOC City of Palm Desert Historical Citywide Expenditures FY 2024-25 Fund #Fund Name FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 Governmental Funds Actuals Actuals Budgeted Budgeted 110 General Fund 61,476,332 84,564,165 76,235,284 83,063,012 Total General Fund 61,476,332 84,564,165 76,235,284 82,962,012 Special Revenue Funds 210 Traffic Safety 2,500 4,700 2,700 2,700 211 Gas Tax 2,053,708 2,853,402 2,205,000 3,660,000 213 Measure A 4,147,913 4,618,621 14,159,925 14,510,000 214 Housing Mitigation Fee 49,048 602,802 404,500 409,135 220 CDBG Block Grant 225,573 186,869 393,904 1,021,815 225 Permanent Local Housing Alloc.171,306 266,263 250,000 460,000 226 Opioid Settlement Funds - - 78,734 101,000 228 Child Care Program 900,000 - - - 229 Public Safety 53,024 382,311 145,125 35,000 230 Prop A. Fire Tax 15,032,830 17,631,403 24,803,162 24,049,138 231 New Construction Tax 1,600,466 444,430 500,000 - 232 Drainage Facility - 2,400 263,138 263,138 233 Park and Recreation - 208,754 - - 234 Signalization - - 235,075 - 235 Fire Facility Fund - 134,222 645,600 - 236 Waste Recyling Fees 344,161 289,792 516,180 753,000 237 Energy Independence 435,569 166,645 228,480 192,145 238 Air Quality Management 62,891 68,751 78,830 89,830 242 Aquatic Center 2,321,144 2,727,888 3,890,250 3,601,500 243 Cannabis Compliance 3,712,687 2,136,981 1,200,000 500,000 252 Library Operations - - 702,322 2,601,077 271 El Paseo Assessment District 239,518 282,161 250,000 275,000 Landscape & Lighting Districts: 276 LLD Zone #2 119,901 142,303 140,240 155,584 278 LLD Zone #3 10,702 10,244 11,838 13,931 272 LLD Zone #4 5,040 3,104 3,990 5,780 273 LLD Zone #5 28,696 19,894 33,032 39,900 275 LLD Zone #6 117,142 89,196 120,124 146,912 279 LLD Zone #7 5,817 4,858 6,191 7,810 280 LLD Zone #8 3,864 3,452 5,083 6,987 281 LLD Zone #9 24,453 19,845 28,509 29,846 283 LLD Zone #11 5,417 4,967 5,878 7,613 285 LLD Zone #14 23,685 31,555 25,849 28,423 286 LLD Zone #15 9,051 8,463 9,692 12,031 287 LLD Zone #16 42,390 51,036 86,640 93,365 299 LLD Zone #13 63,896 39,808 80,530 88,406 Business Improvement Districts: 277 President's Plaza I 207,090 292,442 400,533 404,830 282 President's Plaza III 29,596 29,593 39,009 51,014 Business Assessment Districts: 289 BAD No. 1 18,300 165,424 822,606 118,599 Housing: 870 Housing Set-Aside 245,705 415,990 504,922 497,102 871 Housing Authority 8,120,444 9,290,515 11,710,199 13,952,747 873 Housing Asset Fund 175,951 475,944 743,650 3,843,650 Total Special Revenue Funds 40,609,475 44,107,029 65,731,440 72,029,008 34 Return to TOC City of Palm Desert Historical Citywide Expenditures FY 2024-25 Fund #Fund Name FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 Governmental Funds Actuals Actuals Budgeted Budgeted Capital Project Funds 400 Capital Project Reserve Fund 2,259,227 11,043,518 9,280,578 8,528,612 420 Capital Project Drainage Facilities 18,910 306,143 3,200,000 275,000 425 Economic Development Capital Projects 3,047,498 487,069 492,952 744,592 430 Parks & Recreation Facilities Capital Projects 14,268 - - - 436 Art in Public Places 301,286 727,477 694,370 1,074,120 440 Signalization Capital Projects - - - - 441 Golf Course Capital Projects 464,565 889,835 1,850,000 3,075,000 450 Building Maintenance Reserve 345,989 1,896,389 1,850,000 3,075,000 452 Library Capital Projects - - 1,567,530 3,200,000 451 SARDA Capital Projects & Properties 9,619,536 985,240 400,000 12,650,000 461 Univ. Park Capital Projects 2021-1 1,974,726 - - - 464 AD94-3 Merano - - - - 466 Silver Spur Ranch - - - - 467 Highlands Assessment District - - - - 468 University Park CFD 1,918,744 - - - 469 Section 29 Assessment 2004-2 - - - - 470 University Park CFD 2021-B - - - - Total Capital Project Funds 19,964,750 16,335,672 19,335,430 32,622,324 Debt Service Funds 314 AD Highlands 120,276 106,124 119,393 120,665 Total Debt Service Funds 120,276 106,124 119,393 120,665 Total Governmental Funds 122,170,834 145,112,990 161,421,546 187,734,009 Proprietary Funds Internal Service Funds 530 Equipment Replacement Fund 1,221,745 1,153,328 2,173,562 3,656,783 577 Compensation Benefits Fund 327,131 425,084 250,000 250,000 Total Internal Service Funds 1,548,876 1,578,413 2,423,562 3,906,783 Enterprise Funds 510 Parkview Office Complex 951,353 1,409,322 4,113,300 7,775,800 520 Desert Willow Golf Course 9,910,814 11,073,129 11,056,646 12,678,707 521 Palm Desert Recreational Facilities (PDRFC)3,875,354 4,939,880 4,706,266 5,034,020 Total Enterprise Funds 14,737,521 17,422,331 19,876,212 25,488,527 Total Proprietary Funds 16,286,397 19,000,744 22,299,774 29,395,310 Total Citywide 138,457,230 164,113,734 183,721,320 217,129,319 Fiduciary Funds Custodial Funds 303 AD 84-1 - 534,000 - - 304 AD 87-1 - - 188,669 188,669 306 AD 92-1 - - - 121,231 307 AD 91-4 Bighorn - - - - 308 AD 94-2 Sunterrace/Varner - - - 101,978 309 AD 94-3 Merano 1,375 - - - 311 AD 98-1 Canyons of Bighorn - - - - 312 AD 01-1 Silver Spur 175,413 153,904 167,563 176,359 315 AD Section 29 21,238,242 1,349,508 1,481,900 1,435,900 351 AD 91-1 Indian Ridge - - - 1,173,458 353 AD CFD University Park 11,317,280 456,647 507,050 965,850 354 AD CFD University Park 2021 13,448,240 825,344 917,575 1,785,850 355 AD CFD University Park 2024 - - - - 391 Palm Desert Finance Authority 160,719 154,669 153,763 162,559 576 Retiree Health Benefits 1,001,688 834,654 752,574 1,468,064 Total Custodial Funds 47,342,957 4,308,725 4,169,094 7,579,918 Total Fiduciary Funds 47,342,957 4,308,725 4,169,094 7,579,918 Total All Funds 185,800,187 168,422,459 187,890,414 224,709,237 35 Return to TOC Fund Type Fund # Description City Manager Community Development Economic Development Finance/ IT/Housing PW/ Capital Projects Public Safety General Fund 110 General Fund x x x x x x Special Revenue Funds 210 Traffic Safet 211 Gas Ta 213 Measure A 214 Housin Miti ation 220 Communit Development Block Grant 225 Permanent Local Housin Allocation 226 Opioid Settlement 228 Child Care Miti atoin 229 SLESF Grant 230 Fire Services Fund 231 New Construction Tax 232 Draina e Facilit 233 Park and Rec Facilities 234 Traffic Si nals 235 Fire Facilities 236 Rec clin Fund 237 Ener Independence Loan 238 ir Qualit Mana ement 242 quatic Facilit 243 Cannabis Compliance 252 Librar Services 271 El Paseo Assessment District Landscape & Li htin Districts 272 Parkview Estates Assessment District 273 Cook & Countr Club Assessment District 275 Li htin and Landscapin Districts 276 Ha stack Assessment District 278 Vine ard Assessment District 279 Warin Court Assessment District 280 Palm Gate Assessment District 281 Grove Assessment District 283 Portola Place Assessment District 285 K & B Assessment District 286 Crest Assessment District 287 Shepherd Lane Assessment District 299 PDCC Assessment District Business Improvement Districts 277 President's Plaza I District 282 President's Plaza III District Business Assessment Districts 289 Section 29 Benefit Assessment District Housin : 870 Housing Administration Fund x 871 Palm Desert Housing Authority x 873 Housing Asset Fund x Capital Pro ect Funds 400 CP - Reserve 420 CP - Draina e Facilities 425 CP - Business Enhancement 430 CP - Parks and Rec Facilities 436 CP - Arts in Public Places 440 CP - Si nalization 441 CP - Golf Course 450 CP - Buildin Maintenance 451 CP - RDA Residual Bond Funds 452 CP - Librar Buildin 461 CP - Universit Park Public Improvements 464 CP - Merano Public Improvements 466 CP - Silver Spur Public Improvements 467 CP - Hi hlands Public Improvements 468 CP - Universit AD Improvements 469 CP - Section 29 Public Improvements 470 CP- Universit AD Improvements Debt Service Funds 314 Hi hlands Debt Service Enterprise Funds 510 Parkview Office Complex x x 520 Desert Willow Golf Course 521 Palm Desert Recreational Facilities Corp Internal Service Funds 530 Equipment Replacement Reserve 575 Self Insurance 577 Compensation Pa able Fund 610 Trust Deposit Fund Custodial Funds 303 84-1 Debt Service x 304 87-1 Debt Service 306 Sierra Nova Debt Servic 307 Bi horn Debt Service 308 Sunterrace Debt Service 309 94-3 Merano Debt Service 311 98-1 Bi horn Debt Service 312 Silver Spur Debt Service 315 04-1 Section 29 Debt Service 351 91-1 Indian Rid e CFD Debt Service 353 05-1 Universit Park CFD Debt Service 354 21-1 Universit Park CFD Debt Service 355 21-1 Series 2004 Universit Park CFD Debt Service 391 Palm Desert Financin Authorit 576 Retiree Health Sinkin Fund City of Palm Deser Fund-Department Matri PR O P R I E T A R Y FU N D S GO V E R N M E N T A L F U N D S FI D U C I A R Y F U N D S 36 Return to TOC 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 required in future years. APPROPRIATION LIMIT CALCULATION FY 2024-25 37 Return to TOC THIS PAGE INTENTIONALLY LEFT BLANK 38 Return to TOC SECTION 3: GENERAL FUND OPERATING BUDGET  39 Return to TOC GENERAL FUND REVENUE SUMMARY Revenue Assumptions for the General Fund (Fiscal Year 2024-25) The revenue assumptions used for the Fiscal Year 2024-25 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, Transient Occupancy Tax, and Property Taxes. Sales Tax The estimated revenue from sales tax this year is $25,000,000. This is a slight decline from prior year and attributable to a normalizing trend of purchases following the pandemic. Sales tax is imposed on all California retailers. Sales tax applies to all retail sales of merchandise (tangible personal property) in the state. Riverside County’s sales tax rate is 7.75%. Palm Desert does not currently have any special district taxes, so the sales tax rate for Palm Desert is also 7.75%. The City receives 1% of this rate, Riverside County receives 0.75% and the State receives 6.00%. The City Council however will consider adding a 1% district tax on the November 2024 ballot to offset increasing costs and maintain expected community service levels. 13,000,000 18,000,000 23,000,000 28,000,000 5 Year Sales Tax Comparison 40 Return to TOC GENERAL FUND REVENUE SUMMARY Transient Occupancy Tax (TOT) The estimated revenue from TOT this year is $22,905,000. 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 $12,624,088. 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 19781. The fluctuation from year to year is due to 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. 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 earmarked for municipal operations of the library. 1 In November 1978, voters approved Proposition 13, which allocated property tax revenues based on each agency’s historical share (property tax rates were rolled back to 1973 rates). - 10,000,000 20,000,000 30,000,000 5 Year Transient Occupancy Tax Comparison - 5,000,000 10,000,000 15,000,000 5 Year Property Tax Comparison 41 Return to TOC GENERAL FUND REVENUE SUMMARY Other Revenue The balance of the City’s overall revenue includes franchise fees estimated at $3,400,000; motor vehicle license fees estimated at $5,593,780; permits and license fees estimated at $4,323,600; interest and rents at $4,862,327, and transfers in, timeshare mitigation and reimbursements/other revenues estimated at $4,514,082. 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. 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, 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. 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. 42 Return to TOC CITY OF PALM DESERT FY 2024-25 Estimated Revenue General Fund Revenue Source FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2023-24 Projected FY 2024-25 Budget Sales Tax 26,354,774 26,623,447 25,000,000 25,000,000 Transient Occupancy Tax (includes Short-Term-Rentals)23,825,410 21,005,000 21,748,160 22,905,000 Property Tax 8,853,225 8,746,728 10,123,452 12,624,088 Franchises (Cable/Gas/Electric/Waste)3,574,273 3,200,000 3,574,273 3,400,000 Timeshare Mitigation Fee 1,711,324 1,711,324 3,311,324 1,754,107 Business License Tax 1,139,100 1,300,000 1,261,209 1,100,000 Transfers In (Traffic Safety, Parkview, Housing, Cannabis) 2,478,731 1,852,700 1,200,000 1,167,700 Permits/Fees 5,034,172 3,471,768 4,887,061 3,223,600 State Payments (VLF, Parking Bail, MV lieu)5,184,737 5,029,000 5,444,988 5,593,780 Interest & Rental 4,985,021 871,000 4,850,365 4,862,329 Reimbursements/Other Revenues 2,260,219 1,743,500 2,045,486 1,592,275 Totals General Fund 85,400,986 75,554,467 83,446,318 83,222,879 Prop. A Fire Tax 230 Description FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2023-24 Projected FY 2024-25 Budget Revenues Structural Fire Tax 11,307,829 11,569,242 11,275,636 13,876,540 Prop A Fire Tax 3,100,323 2,900,000 3,165,026 2,900,000 Reimbursements - - - - Interest Income - - - - Fees 22,045 20,000 300,000 500,000 Transfers In 4,600,000 4,600,000 4,600,000 5,000,000 Other Revenues 1,457,526 1,200,000 1,500,000 1,450,000 Totals Fire Tax Fund 20,487,723 20,289,242 20,840,662 23,726,540 TOTAL REVENUE FIRE AND GENERAL FUND 106,088,709 95,743,709 104,286,980 106,949,419 *Includes gross TOT received from operators. TOT rebates are reported as expenditures. 43 Return to TOC FY 2024-25 Proposed Budget 4110 City Council 350,401 4111 City Clerk 1,192,865 4112 Legislative Advocacy 40,845 4114 Elections 165,000 671,110 4130 City Manager 2,077,045 4134 Capital Projects 1,593,632 2,536,288 4154 Human Resources 1,117,478 4159 General Services 5,017,875 4190 Information Technology 3,498,426 4191 Unemployment Insurance 10,000 4192 Insurance 1,254,623 4199 Interfund Transfers 11,990,324 4210 Police Services 22,284,902 4211 Community Safety 131,100 4212 Homelessness Service 103,000 4230 Animal Regulation 410,000 4250 Traffic 1,484,949 4300 Public Works 1,827,840 4310 Streets 2,642,730 4312 ADA Improvements 50,000 4313 Parking Lot Improvements 200,000 4330 Corp Yard 256,200 4331 Fleet 412,500 4340 Building Maint 1,292,958 4344 Portola Community Ctr 219,750 4396 NPDES 350,000 4416 Community Promotions 557,720 4417 Marketing 2,206,326 4419 Visitor Services 12,930 4420 Building and Safety 1,321,441 4421 Permit Center 951,321 4422 Code Enforcement 946,494 4423 Engineering & Land Develop.822,934 4430 Economic Development 1,776,934 4470 Community Development 2,313,252 4610 Parks and Recreation 2,214,500 4611 Park Maintenance 1,497,000 4614 Landscape Services 3,231,294 4674 Civic Center Park Imps 50,000 4800 Contributions 1,979,025 Grand Total 83,063,012 Department 4120-21 Legal 4150-51 Finance and Audit GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENT 44 Return to TOC GENERAL FUND FINANCIAL FORECAST During the City’s Budget Study Sessions, 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 2024-25 Budget Study Sessions, staff presented five potential Five-Year Cash Flow scenarios to City Council to provide decision points and possible options given all the intended projects and anticipated operational financial concerns as a result of negotiated labor agreements with our contracted public safety partners while maintaining expected community service levels. 45 Return to TOC GENERAL FUND FINANCIAL FORECAST SCENARIO NO. 1 – Provided with no changes to operations, did not include planned capital projects. SCENARIO NO. 2 – Provided with no changes to operations plus New Library and Channel Improvement costs. STATUS QUO - OPS ONLY AS IS FY 2023-24** FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Estimated Revenue 83,446,318$ 80,822,877$ 83,974,969$ 88,173,718$ 92,582,404$ Increase to Property Tax (W/D from Cty Library)-$ 2,400,000$ 2,493,600$ 2,618,280$ 2,749,194$ Estimated Expenditures 81,924,312$ 79,982,492$ 85,581,266$ 91,571,955$ 97,981,992$ Increase to Tfer Out for Fire MOU (72-66-56 Hrs)-$ 400,000$ 1,234,363$ 1,320,768$ 1,413,222$ Increase to Ops Expenditures for Library 1,321,527$ 2,579,520$ 2,760,086$ 2,953,292$ 3,160,023$ Revenue over (under) expenditures 200,479$ 260,865$ (3,107,147)$ (5,054,018)$ (7,223,640)$ Est. Beg General Fund Balance1 120,916,512$ 102,251,178$ 102,512,043$ 99,404,896$ 94,350,878$ LMS Implementation (2,006,375) First Year Ops for Library Transition (1,321,527) New Library ($30M) $20M RDA BOND PROCEEDS (800,000) North Sphere Community Park ($15M) BONDS North Sphere Regional Park ($30M) BONDS August 2023 Weather Event - Channel Projects (8,208,000) Deferred Facility Maint (from Reserve)(6,529,911) Additional Appropriations per CF Est. Ending General Fund Balance 102,251,178$ 102,512,043$ 99,404,896$ 94,350,878$ 87,127,239$ STATUS QUO -LIB CHANNEL IMPS FY 2023-24** FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Estimated Revenue 83,446,318$ 80,822,877$ 83,974,969$ 88,173,718$ 92,582,404$ Increase to Property Tax (W/D from Cty Library)-$ 2,400,000$ 2,493,600$ 2,618,280$ 2,749,194$ Estimated Expenditures 81,924,312$ 79,982,492$ 85,581,266$ 91,571,955$ 97,981,992$ Increase Tfer Out for Fire MOU (72-66-56 Hrs)-$ 400,000$ 1,234,363$ 1,320,768$ 1,413,222$ Increase to Ops Expenditures for Library 1,321,527$ 2,579,520$ 2,760,086$ 2,953,292$ 3,160,023$ Revenue over (under) expenditures 200,479$ 260,865$ (3,107,147)$ (5,054,018)$ (7,223,640)$ Est. General Fund Balance1 120,916,512$ 102,251,178$ 97,512,043$ 89,404,896$ 78,350,878$ LMS Implementation (2,006,375) First Year Ops for Library Transition (1,321,527) New Library ($30M) $20M RDA BOND PROCEEDS (800,000) (3,200,000) (16,000,000) (10,000,000) North Sphere Community Park ($15M) BONDS North Sphere Regional Park ($30M) BONDS August 2023 Weather Event - Channel Projects (8,208,000) (5,000,000) (5,000,000) Deferred Facility Maint (from Reserve)(6,529,911) Additional Appropriations per CF Est. General Fund Balance 102,251,178$ 97,512,043$ 89,404,896$ 78,350,878$ 71,127,239$ 46 Return to TOC GENERAL FUND FINANCIAL FORECAST SCENARIO NO. 3 – Provided with all changes in No. 2, plus park improvements. SCENARIO NO. 4 – Provided with all changes in No. 3, plus remaining planned capital projects. STATUS QUO - LIB, CHANNEL, PARK IMPS FY 2023-24** FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Estimated Revenue 83,446,318$ 80,822,877$ 83,974,969$ 88,173,718$ 92,582,404$ Increase to Property Tax (W/D from Cty Library)-$ 2,400,000$ 2,493,600$ 2,618,280$ 2,749,194$ Estimated Expenditures 81,924,312$ 79,982,492$ 85,581,266$ 91,571,955$ 97,981,992$ Increase Tfer Out for Fire MOU (72-66-56 Hrs)-$ 400,000$ 1,234,363$ 1,320,768$ 1,413,222$ Increase to Ops Expenditures for Library 1,321,527$ 2,579,520$ 2,760,086$ 2,953,292$ 3,160,023$ Revenue over (under) expenditures 200,479$ 260,865$ (3,107,147)$ (2,412,481)$ (4,397,195)$ Est. General Fund Balance1 120,916,512$ 102,251,178$ 92,362,043$ 74,254,896$ 50,842,415$ LMS Implementation (2,006,375) First Year Ops for Library Transition (1,321,527) New Library ($30M) $20M RDA BOND PROCEEDS (800,000) (3,200,000) (16,000,000) (10,000,000) North Sphere Community Park ($15M) BONDS (5,150,000) (10,000,000) North Sphere Regional Park ($30M) BONDS (15,000,000) (15,000,000) August 2023 Weather Event - Channel Projects (8,208,000) (5,000,000) (5,000,000) Deferred Facility Maint (from Reserve)(6,529,911) Additional Appropriations per CF Est. General Fund Balance 102,251,178$ 92,362,043$ 74,254,896$ 50,842,415$ 31,445,220$ STATUS QUO - ALL IN FY 2023-24** FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Estimated Revenue 83,446,318$ 80,822,877$ 83,974,969$ 88,173,718$ 92,582,404$ Increase to Property Tax (W/D from Cty Library)-$ 2,400,000$ 2,493,600$ 2,618,280$ 2,749,194$ Estimated Expenditures 81,924,312$ 79,982,492$ 85,581,266$ 91,571,955$ 97,981,992$ Increase Tfer Out for Fire MOU (72-66-56 Hrs)-$ 400,000$ 1,234,363$ 1,320,768$ 1,413,222$ Increase to Ops Expenditures for Library 1,321,527$ 2,579,520$ 2,760,086$ 2,953,292$ 3,160,023$ Increase Tfer Out for Station 102 Staffing -$ -$6,637,036$ 7,101,629$ 7,598,743$ Increase to Ops Exp for Addtl Patrol/NS PW/ERP 830,000$ 1,990,200$ 2,129,514$ 2,278,580$ Revenue over (under) expenditures 200,479$ (569,135)$ (11,734,383)$ (14,285,161)$ (17,100,962)$ Est. General Fund Balance1 120,916,512$ 102,251,178$ 76,047,863$ 49,313,480$ 14,028,320$ LMS Implementation (2,006,375) First Year Ops for Library Transition (1,321,527) New Library ($30M) (800,000) (3,200,000) (16,000,000) (10,000,000) North Sphere Regional Park ($30M) (15,000,000) (15,000,000) August 2023 Weather Event - Channel Projects (8,208,000) (5,000,000) (5,000,000) Deferred Facility Maint (from Reserve)(6,529,911) Additional One-Time Appropriations for 2024-25*(15,484,180) Est. General Fund Balance 102,251,178$ 76,047,863$ 49,313,480$ 14,028,320$ (18,072,642)$ 47 Return to TOC GENERAL FUND FINANCIAL FORECAST SCENARIO NO. 5 – Provided with all changes in No. 4 plus addition of 1 cent tax. On June 13, 2024 the City Council approved Measure G to be included on the November 5th ballot. Measure G asks the community to consider increasing the local sales tax rate by 1% or 1 cent. The 1 cent tax will provide an additional revenue stream to facilitate the needs of our growing community. With maintaining service levels for all public safety services throughout Palm Desert at the forefront of this decision, it is essential to preserve financial stability and allows us to deliberately manage priorities, while safeguarding the expected quality of life for our residents and visitors alike. To ensure funds are allocated to the priorities identified by the community during outreach efforts, a five-year spending plan has been developed and will be guiding future budget requests for use of the funds, if approved by voters. FULL CENT - ALL IN FY 2023-24** FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Estimated Revenue 83,446,318$ 80,822,877$ 83,974,969$ 88,173,718$ 92,582,404$ Increase to Property Tax (W/D from Cty Library)-$ 2,400,000$ 2,493,600$ 2,618,280$ 2,749,194$ Increase to Sales Tax (1% Tax Approval)25,164,510$ 25,869,116$ 26,515,844$ Estimated Expenditures 81,924,312$ 79,982,492$ 85,581,266$ 91,571,955$ 97,981,992$ Increase Tfer Out for Fire MOU (72-66-56 Hrs)-$ 400,000$ 1,234,363$ 1,320,768$ 1,413,222$ Increase to Ops Expenditures for Library 1,321,527$ 2,579,520$ 2,760,086$ 2,953,292$ 3,160,023$ Increase Tfer Out for Station 102 Staffing -$ -$6,637,036$ 7,101,629$ 7,598,743$ Increase to Ops Exp for Addtl Patrol/NS PW/ERP -$ 830,000$ 1,990,200$ 2,129,514$ 2,278,580$ Revenue over (under) expenditures 200,479$ (569,135)$ 13,430,127$ 11,583,955$ 9,414,882$ Est. General Fund Balance1 120,916,512$ 102,251,178$ 76,047,863$ 74,477,990$ 65,061,946$ Unfunded Requests (from Reserve)(18,865,813) (25,634,180) (15,000,000) (21,000,000) (15,000,000) LMS Implementation (2,006,375) First Year Ops for Library Transition (1,321,527) Deferred Facility Maint (from Reserve)(6,529,911) Additional One-Time Appropriations for 2024-25*(15,484,180) Est. General Fund Balance 102,251,178$ 76,047,863$ 74,477,990$ 65,061,946$ 59,476,828$ 48 Return to TOC GENERAL FUND FINANCIAL FORECAST 49 Return to TOC DEPARTMENT BUDGET SUMMARIES 50 Return to TOC FUNDING SOURCE General Fund City Council TOTAL BUDGET 350,401 SUMMARY FY 2024-25 PERSONNEL COUNT 5 M A Y O R Karina Quintanilla M A Y O R P R O T E M Jan Harnik C O U N C I L M E M B E R Kathleen Kelly Evan Trubee Gina Nestande C O U N C I L M E M B E R C O U N C I L M E M B E R 51 Return to TOC CITY COUNCIL DIVISION 1104110 City Councilmember City Organization Chart Palm Desert Residents City Staff 52 Return to TOC 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. Capital 1,000 <1% Operating 212,043 61% Personnel 137,358 39% Budgeted Expenditures by Category Capital Operating Personnel 53 Return to TOC CITY COUNCIL DIVISON 1104110 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4110 City Council 4101000 Meeting Compensation 139,063 138,768 148,293 4111500 Retirement Contribution 17,078 18,438 19,383 4111600 Medicare Contrb-Employer 2,706 2,012 2,150 4111700 Retiree Health 947 1,110 1,186 4112000 Ins Prem - Long Term Disab.126 687 733 4112100 Ins Prem - Health 61,348 76,598 106,267 4112200 Ins Prem-Dental/Vision 2,136 7,690 5,972 4112400 Ins Prem - Life 271 235 252 4112500 Workers' Compensation - 3,568 1,415 4211000 Office Supplies 701 1,500 1,500 4219000 Supplies-Other 1,358 4,500 4,500 4309000 Prof - Other 568 11,000 11,000 4311500 Mileage Reimbursement 1,280 3,000 4,500 4312000 Conf- Seminars- Workshops 9,590 23,500 24,500 4312500 Local Meetings 4,490 9,000 9,500 4333000 R/M-Office Equipment - - - 4362000 Subscriptions/Publication - 750 750 4363000 Dues 739 1,000 1,000 4365000 Telephones 3,559 4,000 4,000 4366000 Postage & Freight 196 500 500 4388000 Cntrb-Various Agencies - 2,000 2,000 4404000 Cap-Office Equipment - 1,000 1,000 4110 Total 246,157 310,856 350,401 54 Return to TOC FUNDING SOURCE General Fund City Clerk TOTAL BUDGET 1,192,865 SUMMARY FY 2024-25 PERSONNEL COUNT 7 C I T Y C L E R K Anthony Mejia A S S I S T A N T C I T Y C L E R K Niamh Ortega 55 Return to TOC CITY CLERK DIVISION 1104111 Organization Chart City Manager Executive Coordinator HR Manager Records Coordinator Senior Deputy Clerk Assistant City Clerk Deputy Clerk I/II City Clerk Receptionist Human Resources Analyst I/II (2) HR Specialist Assistant City Manager Admin Assistant I/II (City Council) Homeless & Support Services Manager Management Analyst I/II City Engineer Senior Engineer Assistant Engineer (2) Management Aide I/II 56 Return to TOC 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. Operating 121,480 10% Personnel 1,071,385 90% Budgeted Expenditures by Category Operating Personnel 57 Return to TOC CITY CLERK DIVISION 1104111 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4111 City Clerk 4100100 Salaries-Full Time 611,728 684,341 756,298 4100200 Salaries-Overtime 1,173 5,000 5,000 4111500 Retirement Contribution 75,619 90,501 98,327 4111600 Medicare Contrb-Employer 8,824 9,923 10,957 4111700 Retiree Health 9,809 10,898 12,129 4111800 Employer 457 Contribution - - 1,200 4112000 Ins Prem - Long Term Disab.2,181 3,383 3,736 4112100 Ins Prem - Health 134,825 160,117 163,437 4112200 Ins Prem-Dental/Vision 10,344 11,805 11,805 4112400 Ins Prem - Life 1,100 1,156 1,277 4112500 Workers' Compensation - 13,210 7,219 4211000 Office Supplies 4,150 4,000 4,000 4306000 Volntr Rec/Special Events - 2,000 2,000 4306300 Committee/Commission 9,160 12,000 12,000 4309000 Prof - Other 6,249 10,000 20,000 4311500 Mileage Reimbursement 83 500 1,000 4312000 Conf- Seminars- Workshops 7,554 11,000 12,000 4312500 Local Meetings - 600 600 4321000 Req Legal Advertising 48,425 50,000 50,000 4333000 R/M-Office Equipment - 1,000 1,000 4361000 Printing / Duplicating 4,116 2,500 4,000 4362000 Subscriptions/Publication 1,767 2,000 2,000 4363000 Dues 2,240 1,800 5,800 4364000 Filing Fees - 100 100 4365000 Telephones 1,362 2,500 2,980 4366000 Postage & Freight 1,087 4,000 4,000 4404000 Cap-Office Equipment 4,500 - 4111 Total 941,795 1,098,834 1,192,865 58 Return to TOC FUNDING SOURCE General Fund Legislative Advocacy TOTAL BUDGET 40,845 SUMMARY FY 2024-25 59 Return to TOC 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 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4112 Legislative Advocacy 4309000 Prof - Other 36,000 40,845 40,845 4112 Total 36,000 40,845 40,845 Operating 40,845 100% Budgeted Expenditures by Category Operating 60 Return to TOC FUNDING SOURCE General Fund Elections TOTAL BUDGET 165,000 SUMMARY FY 2024-25 61 Return to TOC ELECTIONS DIVISON 1104114 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 5, 2024, to fill three seats on the City Council. Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4114 Elections 4211000 Office Supplies 470 500 500 4309000 Prof - Other 404,706 310,000 157,500 4309000 Prof - Other 4309000 Prof - Other 4312500 Local Meetings - 2,000 2,000 4321000 Req Legal Advertising 398 5,000 5,000 4114 Total 405,574 317,500 165,000 Operating 165,000 100% Budgeted Expenditures by Category Operating 62 Return to TOC FUNDING SOURCE General Fund Legal TOTAL BUDGET 671,110 SUMMARY FY 2024-25 C I T Y A T T O R N E Y Isra Shah 63 Return to TOC LEGAL SPECIAL SERVICES DIVISI ON 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 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4120-4121 Legal Services 4301500 Prof - Legal 296,988 313,467 317,520 4301500 Prof - Legal 443,560 286,841 322,090 4301600 Prof-Employee Law Service 8,757 31,500 31,500 4120-4121 Total 749,306 631,808 671,110 Operating 671,110 100% Budgeted Expenditures by Category Operating 64 Return to TOC FUNDING SOURCE General Fund City Manager TOTAL BUDGET 2,077,045 SUMMARY FY 2024-25 PERSONNEL COUNT 6 C I T Y M A N A G E R Todd Hileman A S S I S T A N T C I T Y M A N A G E R Chris Escobedo 65 Return to TOC Commenced the transition from a County-run to a City-run library; hired a new Library Services Director and Assistant Library Services Director. Established a proactive “Disaster Services Worker” program. Centralized Recording Secretary duties for the City’s Appointed Bodies to ensure compliance with Brown Act requirements. Facilitated two map drawing workshops, three community workshops, and five public hearings related to the redistricting process. Completed Palm Desert Employees Organization (PDEO) Memorandum of Understanding (MOU) negotiations and Compensation Agreement with the unrepresented group effective July 1, 2023, through June 30, 2026. Graduated over 60 employees (two cohorts) from Palm Desert University, an internal training program for City employees. Secured an $8M grant to assist with the City’s enhancements to flood infrastructure in the north sphere. Hired a School Resource Officer for Palm Desert Charter Middle School. Selected the City’s new Chief of Police. 1.Support Citywide operations and Council goals. 2.Support and manage the review and analysis of programs, projects, and service delivery methods to promote innovation. 3.Continue to develop organizational culture, team building, and define core values. 4.Expand and enhance resources for unhoused individuals. 5.City Council Goal tracking and reporting. Department Accomplishments Department Goals & Objectives 66 Return to TOC CITY MANAGER DEPARTMENT Performance Measures *Performance measures are for Divisions under the City Manager Department Performance Measures Dept Goal Division FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Target FY 2025-26 Target 67 Return to TOC City Manager Executive Coordinator HR Manager Records Coordinator Senior Deputy Clerk Assistant City Clerk Deputy Clerk I/II City Clerk Receptionist Human Resources Analyst I/II (2) HR Specialist Assistant City Manager Admin Assistant I/II (City Council) Homeless & Support Services Manager Management Analyst I/II City Engineer CITY MANAGER DEPARTMENT 1104130 Organization Chart * Other Division Senior Engineer Assistant Engineer (2) Management Aide I/II 68 Return to TOC Operating 775,800 37% Personnel 1,301,245 63% Budgeted Expenditures by Category Operating Personnel 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. 69 Return to TOC CITY MANAGER DEPARTMENT 1104130 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4130 City Manager 4100100 Salaries-Full Time 793,775 954,561 990,258 4100200 Salaries-Overtime 158 - - 4111500 Retirement Contribution 84,850 126,146 127,759 4111600 Medicare Contrb-Employer 12,009 13,841 14,245 4111700 Retiree Health 39,693 21,580 25,001 4111800 Employer 457 Contribution - - 4,800 4112000 Ins Prem - Long Term Disab.2,022 4,720 4,857 4112100 Ins Prem - Health 99,734 162,185 110,442 4112200 Ins Prem-Dental/Vision 8,460 8,640 10,440 4112400 Ins Prem - Life 1,368 1,610 1,656 4112500 Workers' Compensation - 15,000 11,787 4211000 Office Supplies 501 400 400 4301150 Prof-Engineering Svcs - - 700,000 4309000 Prof - Other 2,633 20,000 30,000 4311500 Mileage Reimbursement 384 500 500 4312000 Conf- Seminars- Workshops 9,035 18,000 18,000 4312500 Local Meetings 1,123 4,000 4,000 4363000 Dues 17,517 19,000 19,000 4365000 Telephones 3,661 - 3,000 4366000 Postage & Freight 351 200 200 4369500 Misc Expenses 244 700 700 4404000 Cap-Office Equipment - - - 4130 Total 1,077,517 1,371,083 2,077,045 70 Return to TOC FUNDING SOURCE General Fund Capital Projects TOTAL BUDGET 1,593,632 SUMMARY FY 2024-25 PERSONNEL COUNT 8 D I R E C T O R Jess Culpeper 71 Return to TOC Completed the Cook Street Rehabilitation Project. Completed the Development Services Lobby Project. Completed the Fred Waring Street Rehabilitation Project. Completed the White Stone Lane Drainage Improvement Project. Completed the installation of the North Sphere Wind Fence Project. Executed five Power Purchase Agreements for Photovoltaic Improvements. Completed Building Assessment for Fire Stations 33 and 71. Completed Bridge Preventive Maintenance Project (BPMP) 2023 Project. Completed Storm Drain Cleaning Project. Completed San Pablo Art Installation. Awarded the Section 29 Retention Basin Expansion Construction Bid. Submitted Fire Station 102 Entitlement Package. Completed multi-phase Office Space Planning effort. Selected New Library site. 1. Implement certified project management training for select staff and continue to ensure the most effective delivery of capital projects. 2. Continue to strategically utilize contract services in fields such as design and engineering to gain efficiencies in the management and delivery of capital projects. 3.Continue public engagement efforts to gather valuable feedback and input from the community in the planning and execution of capital projects. Department Goals & Objectives Department Accomplishments 72 Return to TOC CAPITAL PROJECTS DEPARTMENT Performance Measures % Capital Projects encumbrances and expenditures reconciled with fiscal year budget 1 CIP N/A 100.00% 95.00% 95.00% % Capital Project inspections completed as scheduled 2 CIP N/A 100.00% 95.00% 95.00% % Capital Projects milestones completed as scheduled 1 CIP N/A 100.00% 95.00% 95.00% Active Transportation Program- Miles of new Bikeways Built 1 CIP 7 9.5 20 TBD Apply for Grant Opportunities Related to Capital Projects 1 CIP N/A 5 5 5 73 Return to TOC Director of Capital Projects Public Works Inspector I/ II (2) Capital Projects Manager Senior PW Inspector Senior Project Manager (2) Project Manager CAPITAL PROJECTS DEPARTMENT 1104134 Organization Chart 74 Return to TOC Capital 10,000 <1% Operating 80,600 5% Personnel 1,503,032 94% Budgeted Expenditures by Category Capital Operating Personnel 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. 75 Return to TOC CAPITAL PROJECTS DEPARTMENT 1104134 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4134 Captial Projects 4100100 Salaries-Full Time 274,834 1,199,893 1,061,539 4100200 Salaries-Overtime 298 5,000 5,000 4111500 Retirement Contribution 26,149 158,626 137,917 4111600 Medicare Contrb-Employer 3,568 17,399 15,373 4111700 Retiree Health 3,900 15,260 23,754 4111800 Employer 457 Contribution - - 7,200 4112000 Ins Prem - Long Term Disab.496 5,932 5,242 4112100 Ins Prem - Health 19,276 268,127 218,747 4112200 Ins Prem-Dental/Vision 2,453 16,107 16,341 4112400 Ins Prem - Life 293 2,025 1,788 4112500 Workers' Compensation - - 10,131 4211000 Office Supplies 813 2,500 5,500 4309000 Prof - Other - 50,000 50,000 4312000 Conf- Seminars- Workshops 145 10,000 15,100 4312500 Local Meetings - 2,500 2,500 4361000 Printing / Duplicating - 5,000 1,500 4362000 Subscriptions/Publication - 1,000 1,000 4363000 Dues - 1,000 2,000 4365000 Telephones 160 1,440 3,000 4404000 Cap-Office Equipment - - 10,000 4134 Total 332,383 1,761,809 1,593,632 76 Return to TOC FUNDING SOURCE General Fund Finance TOTAL BUDGET 2,436,288 SUMMARY FY 2024-25 PERSONNEL COUNT 16 D I R E C T O R Veronica Chavez D E P U T Y D I R E C T O R Liberty Urban D E P U T Y D I R E C T O R John Ramont 77 Return to TOC Department Goals & Objectives Department Accomplishments Received the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award for the FY 2022/23 Annual Comprehensive Financial Report. Awarded a new comprehensive banking services contract to Wells Fargo and transitioned existing City accounts from Union Bank to U.S. Bank. Renegotiated, facilitated, and completed transition of property management services for Palm Desert Housing Authority. Finalized the City’s financial audit and single audit for FY 2022-23, along with the Annual Comprehensive Financial Report (ACFR), resulting in no audit findings. Conducted two budget study sessions, ending with the unanimous adoption of the Fiscal Year 2023/24 Annual Financial Plan and Five-Year Capital Improvement Program. Conducted Desert Willow feedback sessions with residents, identifying key issues and opportunities for resolution. The City Council approved the revised structure on April 13, 2023, with annual reviews planned. Completed the resident survey with the sales tax consultant and updated the City Council. 1.Implement Enterprise Resources Planning (ERP) System. 2.Continue Policy Refinement for Effectiveness, Efficiency and Best Practices. 3.Update Reserve Study. 4.Continue Exploration of Alternative Revenue Sources. 5.Conduct Developer Impact Fee Review/Study. 6.Develop a Purchasing Manual to include updates to all internal policies and procedures to meet best practices. 7.Continue City-Wide Finance Related Staff Development. 8.Continue to demonstrate strong financial integrity and stewardship of City resources. 78 Return to TOC FINANCE DEPARTMENT Performance Measures *Performance measures are for Divisions under the Finance Department Performance Measures Dept Goal Division FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Target FY 2025-26 Target 79 Return to TOC Director of Finance Deputy Director of Finance Deputy Director of Finance Senior Contracts Technician I/II Admin Assistant I/II Engineer(3) Information Systems Admin Analyst I/II (2) Accounting (3) Organization Chart FINANCE Management Aide I/II 80 Return to TOC Capital 1,000 <1% Operating 148,480 6% Personnel 2,286,808 94% Budgeted Expenditures by Category Capital Operating Personnel 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. 81 Return to TOC FINANCE DEPARTMENT 1104150 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4150 Finance 4100100 Salaries-Full Time 1,525,211 1,705,807 1,669,677 4100200 Salaries-Overtime 1,331 1,000 1,000 4111500 Retirement Contribution 177,392 225,575 216,829 4111600 Medicare Contrb-Employer 22,171 24,735 24,163 4111700 Retiree Health 22,597 30,611 35,745 4111800 Employer 457 Contribution - - 10,800 4112000 Ins Prem - Long Term Disab.4,980 8,435 8,239 4112100 Ins Prem - Health 233,675 365,522 281,327 4112200 Ins Prem-Dental/Vision 20,562 23,643 19,280 4112400 Ins Prem - Life 2,722 2,883 2,812 4112500 Workers' Compensation - 20,000 15,936 4211000 Office Supplies 2,206 2,250 2,750 4300300 Prof-Temporary Part-Time - 1,000 1,000 4309000 Prof - Other - 250 100,400 4311500 Mileage Reimbursement 806 1,000 1,500 4312000 Conf- Seminars- Workshops 14,087 12,500 20,000 4312500 Local Meetings 977 1,500 2,500 4361000 Printing / Duplicating 3,590 6,000 7,500 4362000 Subscriptions/Publication 366 1,500 1,300 4363000 Dues 3,642 3,050 6,850 4365000 Telephones 2,528 3,000 3,480 4366000 Postage & Freight 2,247 2,000 2,200 4404000 Cap-Office Equipment - 1,000 1,000 4150 Total 2,041,089 2,443,261 2,436,288 82 Return to TOC FUNDING SOURCE General Fund Audit TOTAL BUDGET 100,000 SUMMARY FY 2024-25 83 Return to TOC INDEPENDENT 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. Operating 100,000 100% Budgeted Expenditures by Category Operating Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4151 Audit 4302000 Prof-Accounting/Auditing 145,036 90,000 100,000 4151 Total 145,036 90,000 100,000 84 Return to TOC FUNDING SOURCE General Fund Human Resources TOTAL BUDGET 1,117,478 SUMMARY FY 2024-25 PERSONNEL COUNT 4 H U M A N R E S O U R C E M A N A G E R Andrea Staehle 85 Return to TOC HUMAN RESOURCES DIVISION 1104154 Organization Chart * Other Division City Manager Executive Coordinator HR Manager Records Coordinator Senior Deputy Clerk Assistant City Clerk Deputy Clerk I/II City Clerk Receptionist Human Resources Analyst I/II (2) HR Specialist Assistant City Manager Admin Assistant I/II (City Council) Homeless & Support Services Manager Management Analyst I/II City Engineer Senior Engineer Assistant Engineer (2) Management Aide I/II 86 Return to TOC Operating 352,110 32% Personnel 765,368 68% Budgeted Expenditures by Category Operating Personnel 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. 87 Return to TOC HUMAN RESOURCES DIVISION 1104154 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4154 Human Resources 4100100 Salaries-Full Time 397,413 433,895 495,093 4100200 Salaries-Overtime - 1,000 1,000 4111500 Retirement Contribution 50,243 57,370 64,324 4111600 Medicare Contrb-Employer 5,759 6,291 7,169 4111700 Retiree Health 6,902 7,742 10,952 4111800 Employer 457 Contribution - - 3,600 4112000 Ins Prem - Long Term Disab.1,453 2,145 2,445 4112100 Ins Prem - Health 87,357 96,379 102,409 4112200 Ins Prem-Dental/Vision 6,470 6,510 6,816 4112400 Ins Prem - Life 653 700 835 4112500 Workers' Compensation - 9,900 4,725 4119100 Tuition Reimbursement - - 15,000 4211000 Office Supplies 1,606 5,000 5,000 4219000 Supplies-Other 8,909 8,000 12,300 4219100 Disaster/Emerg 37,936 4300300 Prof-Temporary Part-Time - - - 4303600 Prof-Temp Help City-Wide 12,307 45,000 45,000 4305600 Medical Annual/New Employ 7,762 6,000 6,000 4309000 Prof - Other 99,581 75,000 112,000 4309501 Prof-Emp Recog Program 11,099 26,000 37,000 4311500 Mileage Reimbursement 140 3,500 3,500 4312000 Conf- Seminars- Workshops 552 6,000 6,000 4312100 Committee Conferences - - - 4312101 City Wide Training 68,494 102,650 156,000 4312500 Local Meetings 26,999 5,000 - 4321500 Other Advertising 400 4,000 1,000 4362000 Subscriptions/Publication - 500 500 4363000 Dues - 2,000 7,500 4365000 Telephones 1,488 960 960 4366000 Postage & Freight 26 350 350 4391500 Employee Safety 1,596 2,500 10,000 4404000 Cap-Office Equipment - - - 4154 Total 835,146 914,392 1,117,478 88 Return to TOC FUNDING SOURCE General Fund General Services TOTAL BUDGET 5,017,875 SUMMARY FY 2024-25 89 Return to TOC Capital 50,000 <1% Operating 1,342,500 27% Personnel 3,625,375 72% Budgeted Expenditures by Category Capital Operating Personnel 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.). 90 Return to TOC GENERAL SERVICES DIVISION 1104159 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4159 General Services 4100100 Salaries-Full Time 4,023 - - 4100200 Salaries-Overtime - - - 4101500 Retirement Contribution 2,982,995 2,930,167 3,625,375 4111500 Retirement Contribution 87,664 - - 4111600 Medicare Contrb-Employer 1,005 - - 4111700 Retiree Health 1,769 - - 4112000 Ins Prem - Long Term Disab.309 - - 4112100 Ins Prem - Health 9,950 - - 4112200 Ins Prem-Dental/Vision 855 - - 4112400 Ins Prem - Life 149 - - 4112500 Workers' Compensation - 5,400 - 4211000 Office Supplies 10,334 15,000 12,000 4219000 Supplies-Other - - - 4219100 Disaster/Emerg 6,133 - - 4309000 Prof - Other 905,290 2,019,000 597,500 4309300 Prof-Other Admn Expenses - 500,000 500,000 4311500 Mileage Reimbursement 79 - - 4312000 Conf- Seminars- Workshops 905 - - 4312500 Local Meetings - - - 4342000 Rental-Office Equipment 7,524 15,000 10,000 4361000 Printing / Duplicating - 4,000 4,000 4362000 Subscriptions/Publications 80 4363000 Dues 191,437 182,000 158,000 4364800 Sb2557/County Admin Fees 49,251 70,000 60,000 4365000 Telephones 1,061 1,000 1,000 4366000 Postage & Freight - (250) - 4369701 Advance Write-off - - - 4391500 Employee Safety - - - 4391902 COVID-19 21,051 - - 4404000 Cap-Office Equipment 1,732 50,000 50,000 4159 Total 4,283,595 5,791,317 5,017,875 91 Return to TOC FUNDING SOURCE General Fund Information Technology TOTAL BUDGET 3,498,426 SUMMARY FY 2024-25 PERSONNEL COUNT 7 I N F O R M A T I O N T E C H N O L O G Y M A N A G E R Clayton von Helf 92 Return to TOC Director of Finance Deputy Director of Finance Deputy Director of Finance Finance Supervisor Senior Contracts and Grants Analyst Senior Admin Assistant Senior Network EngineerAccountant (3) Information Systems Manager Senior GIS Admin Senior Information Systems Admin Biz Systems Enterprise (2) Management Analyst I/II (2) Accoutning Technician I/II Accounting Technician I/II (3) Organization Chart INFORMATION TECHNOLOGY DIVISION 1104190 * Other Division Management Aide I/II Admin Assistant I/II 93 Return to TOC 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. Capital 50,000 2% Operating 2,219,004 63% Personnel 1,229,422 35% Budgeted Expenditures by Category Capital Operating Personnel 94 Return to TOC INFORMATION TECHNOLOGY DIVISION 1104190 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4190 Information Technology 4100100 Salaries-Full Time 632,251 648,678 888,183 4100200 Salaries-Overtime 11,519 10,000 10,000 4111500 Retirement Contribution 78,725 85,746 115,543 4111600 Medicare Contrb-Employer 9,437 9,406 12,879 4111700 Retiree Health 946 982 4,638 4111800 Employer 457 Contribution - - 4,800 4112000 Ins Prem - Long Term Disab.2,294 3,207 4,391 4112100 Ins Prem - Health 110,099 112,000 166,070 4112200 Ins Prem-Dental/Vision 9,223 9,409 12,944 4112400 Ins Prem - Life 1,211 1,096 1,497 4112500 Workers' Compensation - 8,200 8,477 4211000 Office Supplies 86 1,000 1,000 4212000 Supplies-Computer 13,296 25,000 25,000 4309000 Prof - Other 57,000 98,500 173,500 4311500 Mileage Reimbursement 294 400 400 4312000 Conf- Seminars- Workshops 4,410 13,050 16,050 4336000 R&M-Computer 394,529 15,000 40,000 4342000 Rental-Office Equipment 60,328 65,000 69,000 4362000 Subscriptions/Publication 520 41,400 41,400 4362001 Software License 547,946 1,040,905 1,693,154 4363000 Dues - 500 1,000 4365000 Telephones 108,198 150,000 158,000 4366000 Postage & Freight 261 500 500 4404000 Cap-Office Equipment 425,659 30,000 50,000 4190 Total 2,468,231 2,369,979 3,498,426 95 Return to TOC FUNDING SOURCE General Fund Insurance TOTAL BUDGET 1,264,623 SUMMARY FY 2024-25 96 Return to TOC 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 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4191-4192 Insurance 4112600 Unemployment Insurance-State 138 10,000 10,000 4309000 Prof - Other - 5,000 5,000 4371000 Liab & Property Damage 785,937 1,144,000 1,249,623 4371100 Workers Comp Adt'L Cost 243,249 - - 4374000 Damage Settle/Deductible - - - 4192 Total 1,029,600 1,179,000 1,264,623 97 Return to TOC FUNDING SOURCE General Fund Interfund Transfers TOTAL BUDGET 11,990,324 SUMMARY FY 2024-25 98 Return to TOC INTERFUND TRANSFERS OUT 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 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4199 Interfund Transfers 4501000 Inter-Fund Transfers Out 25,647,695 8,906,074 11,990,324 4199 Total 25,647,695 8,906,074 11,990,324 99 Return to TOC FUNDING SOURCE General Fund Police Services TOTAL BUDGET 22,284,902 SUMMARY FY 2024-25 PERSONNEL COUNT 60 100 Return to TOC 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. Operating 22,284,902 100% Budgeted Expenditures by Category Operating 101 Return to TOC POLICE SERVICES DIVISION 1104210 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4210 Police Services 4217000 Supply-Automotive-Gas 26,120 19,200 19,200 4304000 Prof-Poli ce Service Cntr 20,192,411 21,358,323 11,786,055 4304200 Police Service Contingency 64,826 40,000 140,000 4306001 Citizens of Patrol 2,416 - - 4309203 ContSvcs Dedicated Team - - 8,712,473 4309204 ContSvcs Police OT - - 768,750 4309205 ContSvcs Police Prof Other - - 371,424 4309206 ContSvcs Police ALPR - - 335,000 4334000 R/M-Motor Vehicles-Fleet 59,273 32,000 77,000 4390400 Police Reoccurring Operational 58,948 70,000 75,000 4210 Total 20,403,994 21,519,523 22,284,902 102 Return to TOC FUNDING SOURCE General Fund Community Safety TOTAL BUDGET 131,100 SUMMARY FY 2024-25 103 Return to TOC 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. Operating 131,100 100% Budgeted Expenditures by Category Operating 104 Return to TOC COMMUNITY SAFETY DIVISION 1104211 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4211 Community Safety 4100100 Salaries-Full Time - - - 4101600 Medicare Contrb-Employer - - - 4111500 Retirement Contribution - - - 4111700 Retiree Health - - - 4112000 Ins Prem - Long Term Disab.- - - 4112100 Ins Prem - Health - - - 4112200 Ins Prem-Dental/Vision - - - 4112400 Ins Prem - Life - - - 4112500 Workers' Compensation - - - 4219000 Supplies-Other - 25,000 10,000 4219100 Disaster/Emerg - 25,000 - 4306001 Citizens on Patrol 17,087 25,000 35,000 4309000 Prof - Other - - 5,000 4309201 School Crossing Guards 63,115 60,000 60,000 4311500 Mileage Reimbursement - - 3,000 4312000 Conf- Seminars- Workshops - - 15,000 4312500 Local Meetings - - 3,000 4363000 Dues - - 100 4211 Total 80,202 135,000 131,100 105 Return to TOC FUNDING SOURCE General Fund Homelessness Services TOTAL BUDGET 103,000 SUMMARY FY 2024-25 106 Return to TOC HOMELESSNESS SERVICES DIVISION 1104212 Narrative The Homelessness 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. Operating 103,000 100% Budgeted Expenditures by Category Operating Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4212 Homelessness Services 4309200 Prof - Contracting - 100,000 - 4363000 Dues - 3,000 3,000 4388000 Cntrb-Various Agencies 3,000 4392100 Homeless Outreach Team 129,819 250,000 100,000 4212 Total 132,819 353,000 103,000 107 Return to TOC FUNDING SOURCE General Fund Animal Regulation TOTAL BUDGET 410,000 SUMMARY FY 2024-25 108 Return to TOC ANIMAL REGULATION DIVISION 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 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4230 Animal Regulation 4309000 Prof - Other 408,725 360,000 400,000 4388400 Animal Resourse Adopt 506 2,000 10,000 4230 Total 409,231 362,000 410,000 Operating 410,000 100% Budgeted Expenditures by Category Operating 109 Return to TOC FUNDING SOURCE General Fund Traffic Safety TOTAL BUDGET 1,484,949 SUMMARY FY 2024-25 PERSONNEL COUNT 5 S E N I O R P R O J E C T M A N A G E R Bassam AL-Beitawi 110 Return to TOC TRAFFIC SAFETY DIVISION 1104310 Organization Chart * Other Division Public Works Manager Business Manager Senior Project Senior Analyst Project Manager Specialist Maintenance Maintenance I/II Services Landscape Management Landscape Maintenance Technician Management Asisstant IIManager Tech I/II (3) Senior Traffic 111 Return to TOC TRAFFIC SAFETY 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. 112 Return to TOC TRAFFIC SAFETY DIVISION 1104250 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4250 Traffic Safety 4100100 Salaries-Full Time 408,153 451,088 567,710 4100200 Salaries-Overtime 3,124 1,000 9,000 4111500 Retirement Contribution 47,317 59,640 73,781 4111600 Medicare Contrb-Employer 6,031 6,541 8,222 4111700 Retiree Health 1,147 1,257 4,055 4111800 Employer 457 Contribution - - 3,600 4112000 Ins Prem - Long Term Disab.1,436 2,230 2,804 4112100 Ins Prem - Health 65,046 89,147 109,938 4112200 Ins Prem-Dental/Vision 7,010 8,691 10,213 4112400 Ins Prem - Life 692 761 958 4112500 Workers' Compensation - - 5,418 4219000 Supplies-Other 2,754 5,000 5,000 4309000 Prof - Other - 125,000 100,000 4311500 Mileage Reimbursement - 750 750 4312000 Conf- Seminars- Workshops 348 10,000 18,000 4332500 R/M-Signals 182,502 310,500 315,000 4351400 Utilities-Electric 188,863 160,000 230,000 4365000 Telephones 821 5,500 5,500 4404500 Machinery & Equipment - 10,000 15,000 4250 Total 915,245 1,247,105 1,484,949 113 Return to TOC FUNDING SOURCE General Fund Public Works Admin TOTAL BUDGET 1,827,840 SUMMARY FY 2024-25 PERSONNEL COUNT 8 D I R E C T O R Martin Alvarez D E P U T Y D I R E C T O R Randy Chavez 114 Return to TOC 1.Refine asset management tool and work order integration (Cartegraph and Rock Solid). 2.Complete Fleet Study to determine City fleet needs. 3.Expand NPDES – Storm Water Inspection Program. 4.Improve budget control and cost management. 5.Continue collaboration between divisions and departments. 6.Standardize and streamline processes and procedures Removed over 600 tons of sand to clear roadways in the north part of the City and installed 500 tons of recycled palm mulch to control fugitive dust. Completed Mid-Valley Channel Phase I cleanup from tropical storm Hilary. Completed renovations to PDAC locker rooms, installed chillers and UV disinfection system, and repainted building interior and exterior. Completed Phase II of Desert Willow parkway renovation. Completed roof repairs at Artists Council, Henderson Building, and City Hall. Completed CV Sync Phase I – video detection and synchronization of signals on Hwy 111 and Washington Street. Completed landscaping projects at Portola median and Magnesia Falls median. Completed installation of a new generator, separator, appliances, new paint, and flooring projects at Fire Stations 33 and 71. Replacement of playground equipment at Washington Charter School. Installed security cameras at Palma Village Park. Designed and completed new landscaping on San Pablo roundabout. Completed Civic Center Park improvements for 50th Anniversary Celebration. Department Accomplishments Department Goals & Objectives 115 Return to TOC PUBLIC WORKS DEPARTMENT Performance Measures *Performance measures are for Divisions under the Public Works Department Performance Measures Dept Goal Division FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Target FY 2025-26 Target 116 Return to TOC Director of Public Works Deputy Director of Public Works Facilities Manager Business Operations Manager Senior Project Manager Senior Management Analyst Project Manager Senior Facilities Specialist PUBLIC WORKS ADMINISTRATION DEPARTMENT 1104300 Organization Chart * Other Division Senior Maintenance Worker (2) Maintenance Worker I/II/III (9) Admin Assistant I/II Community Services Manager Supervising Landscape Supervisor Management Analyst I/II Landscape Inspector (3) Facilities Specialist Street Maintenance Supervisor Project Technician Management Analyst I/II Senior Admin Asisstant Office Assistant I/ IISenior Project Manager Traffic Signal Tech I/II (3) Senior Traffic Signal Specialist 117 Return to TOC PUBLIC WORKS ADMINISTRATION 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. Capital 7,500 1%Operating 371,750 20% Personnel 1,448,590 79% Budgeted Expenditures by Category Capital Operating Personnel 118 Return to TOC PUBLIC WORKS ADMINISTRATION DEPARTMENT 1104300 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4300 Public Works - Admin 4100100 Salaries-Full Time 1,529,744 804,888 1,037,569 4100200 Salaries-Overtime 163 2,500 2,500 4111500 Retirement Contribution 187,101 106,413 134,888 4111600 Medicare Contrb-Employer 22,220 11,671 15,035 4111700 Retiree Health 18,744 5,879 10,611 4111800 Employer 457 Contribution - - 9,600 4112000 Ins Prem - Long Term Disab.5,529 3,980 5,127 4112100 Ins Prem - Health 287,501 169,835 180,299 4112200 Ins Prem-Dental/Vision 26,166 13,986 15,202 4112400 Ins Prem - Life 2,950 1,360 1,751 4112500 Workers' Compensation - 64,500 11,008 4211000 Office Supplies 8,191 7,500 7,500 4219000 Supplies-Other 2 - 2,500 4300300 Prof-Temporary Part-Time 22,529 20,000 25,000 4301000 Prof-Architectural/Eng 800,150 420,000 175,000 4309000 Prof - Other 54,604 20,000 85,000 4311500 Mileage Reimbursement 513 2,500 2,500 4312000 Conf- Seminars- Workshops 12,433 31,650 41,000 4312500 Local Meetings 3,302 6,750 11,250 4361000 Printing / Duplicating 672 1,000 1,000 4362000 Subscriptions/Publication 3,257 6,500 5,000 4363000 Dues 8,657 11,200 10,000 4365000 Telephones 32,787 20,000 20,000 4366000 Postage & Freight 606 1,000 1,000 4391500 Employee Safety 5,865 7,500 10,000 4404000 Cap-Office Equipment 15,576 7,500 7,500 4300 Total 3,049,263 1,748,112 1,827,840 119 Return to TOC FUNDING SOURCE General Fund Street Maintenance TOTAL BUDGET 2,642,730 SUMMARY FY 2024-25 PERSONNEL COUNT 13 D I R E C T O R Martin Alvarez D E P U T Y D I R E C T O R Randy Chavez 120 Return to TOC STREET MAINTENANCE DIVISION 1104250 Organization Chart * Other Funds Director of Public Works Deputy Director of Public Works Facilities Manager Business Operations Manager Senior Project Manager Senior Management Analyst Project Manager Senior Facilities Specialist Senior Maintenance Worker (2) Maintenance Worker I/II/III (9) Admin Assistant I/II Community Services Manager Supervising Landscape Supervisor Management Analyst I/II Landscape Inspector (3) Facilities Specialist Street Maintenance Supervisor Project Technician Management Analyst I/II Senior Admin Asisstant Office Assistant I/ IISenior Project Manager Traffic Signal Tech I/II (3) Senior Traffic Signal Specialist 121 Return to TOC STREET MAINTENANCE 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. 122 Return to TOC STREET MAINTENANCE DIVISION 1104310 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4310 Streets Maintenance 4100100 Salaries-Full Time 1,029,720 1,084,422 1,199,194 4100200 Salaries-Overtime 23,846 20,000 20,000 4111500 Retirement Contribution 123,909 143,456 155,496 4111600 Medicare Contrb-Employer 15,552 15,724 17,322 4111700 Retiree Health 1,459 4,150 3,239 4111800 Employer 457 Contribution - - 7,200 4112000 Ins Prem - Long Term Disab.4,038 5,362 5,906 4112100 Ins Prem - Health 279,949 302,260 327,846 4112200 Ins Prem-Dental/Vision 24,097 26,294 24,061 4112400 Ins Prem - Life 1,891 1,837 2,021 4112500 Workers' Compensation - 55,000 11,445 4214000 Uniforms 16,407 30,000 25,000 4219000 Supplies-Other 141,299 140,000 140,000 4311500 Mileage Reimbursement - 1,000 1,000 4312000 Conf- Seminars- Workshops 400 32,500 30,000 4332000 Repair & Maintenance Streets 459,355 432,500 592,500 4343000 Construction Equipment 14,292 25,000 35,000 4351000 Utilities-Water 6,361 8,000 15,000 4365000 Telephones 3,951 10,500 10,500 4391502 Graffiti Program 10,057 13,000 15,000 4404500 Machinery & Equipment 15,604 12,500 5,000 4310 Total 2,172,187 2,363,505 2,642,730 123 Return to TOC FUNDING SOURCE General Fund Corporation Yard TOTAL BUDGET 256,200 SUMMARY FY 2024-25 Artist: Trinity Rivard 124 Return to TOC CORPORATION 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 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4330 Corporation Yard 4219000 Supplies-Other 9,801 14,500 17,000 4309000 Prof - Other 12,049 11,450 12,450 4331000 R/M-Buildings 126,991 118,000 122,500 4351000 Utilities-Water 6,365 6,500 10,000 4351200 Utilities-Gas 483 1,000 1,000 4351400 Utilities-Electric 27,528 40,000 45,000 4364000 Filing Fees 6,332 6,250 6,750 4404000 Cap-Office Equipment 16,938 27,500 41,500 4330 Total 206,488 225,200 256,200 Capital 41,500 16% Operating 214,700 84% Budgeted Expenditures by Category Capital Operating 125 Return to TOC FUNDING SOURCE General Fund Public Works Fleet TOTAL BUDGET 412,500 SUMMARY FY 2024-25 126 Return to TOC PUBLIC WORKS 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. Capital 25,000 6% Operating 387,500 94% Budgeted Expenditures by Category Capital Operating Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4331 Public Works Fleet 4217000 Supply-Automotive-Gas 133,134 152,500 150,000 4305400 Prof-Hazardous Materials 9,338 15,000 12,500 4334000 R/M-Motor Vehicles-Fleet 185,645 170,000 225,000 4404000 Cap-Office Equipment -- 25,000 4331 Total 328,117 337,500 412,500 127 Return to TOC FUNDING SOURCE General Fund Building Operations and Maint. TOTAL BUDGET 1,292,958 SUMMARY FY 2024-25 PERSONNEL COUNT 4 128 Return to TOC BUILDING OPERATIONS & MAINTENANCE DIVISION 1104340 Organization Chart * Other Division Director of Public Works Deputy Director of Facilities Operations Senior Project Management Senior Facilities Senior Worker (2) I/II Manager Supervising Supervisor Inspector (3) Specialist Supervisor Technician Asisstant Office Assistant I/ Tech I/II (3) Senior Traffic 129 Return to TOC BUILDING OPERATIONS & 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. Capital 5,000 <1% Operating 687,750 53% Personnel 600,208 47% Budgeted Expenditures by Category Capital Operating Personnel 130 Return to TOC BUILDING OPERATIONS & MAINTENANCE DIVISION 1104340 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4340 Building Operations & Maintenance 4100100 Salaries-Full Time 322,459 518,635 426,320 4100200 Salaries-Overtime 12,969 10,000 10,000 4111500 Retirement Contribution 34,674 68,580 55,475 4111600 Medicare Contrb-Employer 4,854 7,520 6,182 4111700 Retiree Health - 1,053 820 4111800 Employer 457 Contribution - - 3,600 4112000 Ins Prem - Long Term Disab.1,104 2,565 2,108 4112100 Ins Prem - Health 69,474 109,455 83,527 4112200 Ins Prem-Dental/Vision 5,558 8,913 8,171 4112400 Ins Prem - Life 534 880 719 4112500 Workers' Compensation - 6,200 3,286 4219000 Supplies-Other 44,259 44,500 52,000 4309000 Prof - Other 24,452 26,000 28,000 4311500 Mileage Reimbursement - 500 500 4312000 Conf- Seminars- Workshops 1,265 10,250 13,750 4331000 R/M-Buildings 154,544 187,500 262,500 4332600 Janitorial Services 97,350 110,000 115,000 4351000 Utilities-Water 7,742 5,500 10,000 4351200 Utilities-Gas 6,524 2,500 2,500 4351400 Utilities-Electric 210,764 200,000 200,000 4365000 Telephones 51 3,500 3,500 4404000 Cap-Office Equipment 913 10,000 5,000 4340 Total 999,490 1,334,051 1,292,958 131 Return to TOC FUNDING SOURCE General Fund Portola Community Center TOTAL BUDGET 219,750 SUMMARY FY 2024-25 132 Return to TOC 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 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4344 Portola Community Center 4219000 Supplies-Other 74 2,500 2,500 4309000 Prof - Other 111,982 115,500 130,500 4331000 R/M-Buildings 27,144 48,500 48,500 4351000 Utilities-Water 5,081 5,000 7,500 4351200 Utilities-Gas 1,169 1,000 1,000 4351400 Utilities-Electric 16,865 20,000 27,500 4365000 Telephones 2,348 2,000 2,250 4344 Total 164,663 194,500 219,750 Operating 219,750 100% Budgeted Expenditures by Category Operating 133 Return to TOC FUNDING SOURCE General Fund NPDES - Storm Water Permit TOTAL BUDGET 350,000 SUMMARY FY 2024-25 134 Return to TOC 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 Capital 350,000 100% Budgeted Expenditures by Category Capital 135 Return to TOC FUNDING SOURCE General Fund Community Promotions TOTAL BUDGET 557,720 SUMMARY FY 2024-25 136 Return to TOC 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. Operating 557,720 100% Budgeted Expenditures by Category Operating Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4416 Community Promotions 4100200 Salaries-Overtime -- - 4306100 Special Events -- - 4306101 City Produced Events 183,232 278,500 324,000 4322000 PSDR CVB Funding -- - 4368100 Courtesy Carts 170,265 226,200 233,720 4416 Total 353,497 504,700 557,720 137 Return to TOC FUNDING SOURCE General Fund Marketing TOTAL BUDGET 2,206,326 SUMMARY FY 2024-25 PERSONNEL COUNT 6 P U B L I C A F F A I R S M A N A G E R Thomas Soule 138 Return to TOC MARKETING DIVISION 1104417 Organization Chart * Other Division Public Affairs Director of Economic Community Management Analyst I/II Special Events Communications I/II Deputy Director of Development or Visitor Assistant Management Analyst Management Analyst I/II (Art) Special Programs I/II (Art) 139 Return to TOC Operating 1,334,715 60% Personnel 871,611 40% Budgeted Expenditures by Category Operating Personnel 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. 140 Return to TOC MARKETING DIVISION 1104417 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4417 Marketing 4100100 Salaries-Full Time 443,546 476,446 627,038 4100200 Salaries-Overtime - 500 500 4111500 Retirement Contribution 56,090 63,011 81,512 4111600 Medicare Contrb-Employer 6,471 6,909 9,083 4111700 Retiree Health 9,560 8,783 17,445 4111800 Employer 457 Contribution - - 6,000 4112000 Ins Prem - Long Term Disab.1,658 2,356 3,097 4112100 Ins Prem - Health 69,440 75,564 112,410 4112200 Ins Prem-Dental/Vision 5,485 5,740 7,484 4112400 Ins Prem - Life 857 807 1,058 4112500 Workers' Compensation - 3,300 5,984 4211000 Office Supplies 374 200 200 4302600 Bright Side Newsletter 97,487 95,000 105,000 4309000 Prof - Other 234,937 505,800 375,000 4309101 Community Calendar 13,803 20,000 20,000 4311500 Mileage Reimbursement 603 200 200 4312000 Conf- Seminars- Workshops 8,902 8,800 15,800 4312500 Local Meetings 1,149 500 10,500 4321700 Photography & Videography 500 5,000 5,000 4321900 Advertising Production 8,400 10,000 10,000 4322000 PSDR CVB Funding 5,000 4322100 Advertising Media Buys 417,345 452,765 573,765 4322200 Advertising Special Event 33,919 40,000 40,000 4322201 Advertising Special CO-OP 86,205 155,000 150,000 4322300 Advertising Promotional 71 1,000 1,000 4322301 Collateral Design 9,690 10,000 10,000 4361000 Printing / Duplicating 12,331 13,500 13,500 4362000 Subscriptions/Publication 390 150 750 4363000 Dues 2,868 700 3,000 4365000 Telephones 960 1,440 1,000 4404000 Cap-Office Equipment - - - 4417 Total 1,528,042 1,963,471 2,206,326 141 Return to TOC FUNDING SOURCE General Fund Visitor Services TOTAL BUDGET 12,930 SUMMARY FY 2024-25 142 Return to TOC Operating 12,930 100% Budgeted Expenditures by Category Operating 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. 143 Return to TOC VISITOR SERVICES DIVISION 1104419 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4419 Visitor Services 4100100 Salaries-Full Time 20,086 - - 4100200 Salaries-Overtime - - - 4111500 Retirement Contribution 2,540 - - 4111600 Medicare Contrb-Employer 296 - - 4111700 Retiree Health - - - 4112000 Ins Prem - Long Term Disab.105 - - 4112100 Ins Prem - Health 2,785 - - 4112200 Ins Prem-Dental/Vision 194 - - 4112400 Ins Prem - Life 51 - - 4112500 Workers' Compensation - - - 4211000 Office Supplies - 1,000 1,000 4219000 Supplies-Other - 4,000 4,000 4311500 Mileage Reimbursement - 500 500 4312000 Conf- Seminars- Workshops - - - 4312500 Local Meetings - 250 250 4361000 Printing / Duplicating - 1,000 1,000 4362000 Subscriptions/Publication 767 700 700 4365000 Telephones 120 480 480 4366000 Postage & Freight 222 5,000 5,000 4419 Total 27,166 12,930 12,930 144 Return to TOC FUNDING SOURCE General Fund Building and Safety TOTAL BUDGET 1,321,441 SUMMARY FY 2024-25 PERSONNEL COUNT 6 C H I E F B U I L D I N G O F F I C I A L Jason Finley 145 Return to TOC 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 (4) Management Aide I/II Principal Planner (2) Chief Building Official Code Compliance Supervisor Senior Building Inspector Administrative Assistant I/II Building Inspector I/II (2) Administrative Assistant I/II Associate Planner I/II Planning Technician (2) Assistant Building Official Land Development Tech Permit Tech I/II (2) Senior Permit Specialist Tech Office Assistant II Management Analyst I/II GIS Analyst 146 Return to TOC 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. Capital 2,500 0% Operating 358,200 27% Personnel 960,741 73% Budgeted Expenditures by Category Capital Operating Personnel 147 Return to TOC BUILDING AND SAFETY DIVISION 1104420 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4420 Building and Safety 4100100 Salaries-Full Time 755,132 774,876 702,528 4100200 Salaries-Overtime 11,733 1,000 5,000 4111500 Retirement Contribution 88,735 102,476 91,318 4111600 Medicare Contrb-Employer 10,779 11,236 10,177 4111700 Retiree Health 7,027 8,587 6,957 4111800 Employer 457 Contribution - - 4,800 4112000 Ins Prem - Long Term Disab.2,898 3,831 3,470 4112100 Ins Prem - Health 152,182 163,021 118,841 4112200 Ins Prem-Dental/Vision 14,265 14,208 9,762 4112400 Ins Prem - Life 1,444 1,308 1,183 4112500 Workers' Compensation - 36,000 6,705 4211000 Office Supplies 2,008 2,500 2,500 4214000 Uniforms - 1,700 1,200 4218000 Small Tools/Equipment 2,253 1,000 1,000 4301000 Prof-Architectural/Eng 283,503 300,000 300,000 4309000 Prof - Other - - - 4311500 Mileage Reimbursement 657 1,500 2,000 4312000 Conf- Seminars- Workshops 6,855 31,900 22,000 4312500 Local Meetings - 1,000 1,000 4361000 Printing / Duplicating 9,516 10,000 8,000 4362000 Subscriptions/Publication 6,760 7,500 5,000 4363000 Dues 1,040 1,500 1,500 4365000 Telephones 8,471 15,000 10,000 4366000 Postage & Freight 59 1,000 1,000 4391500 Employee Safety 750 2,500 3,000 4404500 Machinery & Equipment - 11,500 2,500 4420 Total 1,366,066 1,505,143 1,321,441 148 Return to TOC FUNDING SOURCE General Fund Permit Center TOTAL BUDGET 951,321 SUMMARY FY 2024-25 PERSONNEL COUNT 7 149 Return to TOC 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 (4) Management Aide I/II Principal Planner (2) Chief Building Official Code Compliance Supervisor Senior Building Inspector Administrative Assistant I/II Building Inspector I/II (2) Administrative Assistant I/II Associate Planner I/II Planning Technician (2) Assistant Building Official Land Development Tech Permit Tech I/II (2) Senior Permit Tech Office Assistant II Management Analyst I/II GIS Analyst 150 Return to TOC 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. Operating 150,100 16% Personnel 801,221 84% Budgeted Expenditures by Category Operating Personnel 151 Return to TOC PERMIT CENTER DIVISION 1104421 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4421 Permit Center 4100100 Salaries-Full Time 337,777 385,302 581,071 4100200 Salaries-Overtime 326 500 500 4111500 Retirement Contribution 42,336 50,980 75,372 4111600 Medicare Contrb-Employer 4,957 5,587 8,397 4111700 Retiree Health 6,692 7,943 1,833 4111800 Employer 457 Contribution - - 6,000 4112000 Ins Prem - Long Term Disab.1,315 1,905 2,863 4112100 Ins Prem - Health 78,368 89,605 112,957 4112200 Ins Prem-Dental/Vision 7,651 8,913 9,300 4112400 Ins Prem - Life 637 654 978 4112500 Workers' Compensation - - 1,950 4211000 Office Supplies 928 3,000 3,000 4214000 Uniforms - 500 500 4309000 Prof - Other - 22,000 135,000 4311500 Mileage Reimbursement - 800 800 4312000 Conf- Seminars- Workshops 4,953 9,400 8,500 4312500 Local Meetings 208 - - 4363000 Dues - 850 600 4365000 Telephones 1,942 1,500 1,500 4366000 Postage & Freight - - 200 4431 Total 488,089 589,439 951,321 152 Return to TOC FUNDING SOURCE General Fund Code Enforcement TOTAL BUDGET 946,494 SUMMARY FY 2024-25 PERSONNEL COUNT 6 C O D E C O M P L I A N C E S U P E R V I S O R Pedro Rodriguez 153 Return to TOC 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 (4) Management Aide I/II Principal Planner (2) Chief Building Official Code Compliance Supervisor Senior Building Inspector Administrative Assistant I/II Building Inspector I/II (2) Administrative Assistant I/II Associate Planner I/II Planning Technician (2) Assistant Building Official Land Development Tech Permit Tech I/II (2) Senior Permit Specialist Tech Office Assistant II Management Analyst I/II GIS Analyst 154 Return to TOC CODE ENFORCEMENT DIVISION 1104422 Narrative The Code Compliance Division ensures that all the City's neighborhoods are consistent with these 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. Operating 162,400 17% Personnel 784,094 83% Budgeted Expenditures by Category Operating Personnel 155 Return to TOC CODE ENFORCEMENT DIVISION 1104422 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4422 Code Enforcement 4100100 Salaries-Full Ti me 465,281 489,275 543,578 4100200 Salaries-Overtime 3,293 - 5,000 4111500 Retirement Contribution 57,410 64,728 70,501 4111600 Medicare Contrb-Employer 6,837 7,095 7,854 4111700 Retiree Health 3,928 4,298 8,724 4111800 Employer 457 Contribution - - 3,600 4112000 Ins Prem - Long Term Disab.1,471 2,419 2,678 4112100 Ins Prem - Health 100,427 115,643 128,837 4112200 Ins Prem-Dental/Vision 9,338 10,590 9,978 4112400 Ins Prem - Life 717 829 914 4112500 Workers' Compensation - - 2,430 4211000 Office Supplies 583 2,500 2,500 4214000 Uniforms 1,202 2,000 2,000 4218000 Small Tools/Equipment 161 1,000 2,000 4305500 Prof -Lot Cleaning Svc 5,915 15,000 15,000 4309000 Prof - Other 8,491 87,500 98,900 4311500 Mileage Reimbursement 738 1,500 1,500 4312000 Conf- Seminars- Workshops 14,913 15,000 15,000 4312500 Local Meetings - 1,000 1,500 4361000 Printing / Duplicating 3,150 8,000 7,000 4363000 Dues 1,524 2,000 2,000 4364000 Filing Fees - 1,500 1,500 4365000 Telephones 8,074 9,000 6,000 4366000 Postage & Freight 4,023 7,000 5,000 4391500 Employee Safety - - 2,500 4422 Total 697,477 847,877 946,494 156 Return to TOC FUNDING SOURCE General Fund Engineering and Land Develop. TOTAL BUDGET 822,934 SUMMARY FY 2024-25 PERSONNEL COUNT 4 C I T Y E N G I N E E R Mike Rowe 157 Return to TOC Organization Chart ENGINEERING AND LAND DEVELOPMENT Executive Coordinator HR Manager Coordinator Clerk Assistant City City Clerk Human Resources HR Specialist Manager Admin Assistant Support Manager Management Engineer (2) Aide I/II 158 Return to TOC ENGINEERING AND 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. Capital 5,000 1% Operating 16,900 2% Personnel 801,034 97% Budgeted Expenditures by Category Capital Operating Personnel 159 Return to TOC ENGINEERING AND LAND DEVELOPMENT 1104423 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4423 Engineering & Land Development 4100100 Salaries-Full Time - - 602,802 4100200 Salaries-Overtime - - - 4101500 Retirement Contribution - - 86,484 4101600 Medicare Contrb-Employer - - 8,706 4111700 Retiree Health - - 9,802 4111800 Employer 457 Contribution - - 1,200 4112000 Ins Prem - Long Term Disab.- - 2,968 4112100 Ins Prem - Health - - 75,506 4112200 Ins Prem-Dental/Vision - - 5,892 4112400 Ins Prem - Life - - 1,011 4112500 Workers' Compensation - - 6,663 4211000 Office Supplies - - 1,500 4311500 Mileage Reimbursement - - 500 4312000 Conf- Seminars- Workshops - - 9,000 4312500 Local Meetings - - 900 4363000 Dues - - 3,000 4365000 Telephones - - 2,000 4404000 Cap-Office Equipment - - 5,000 4423 Total - - 822,934 160 Return to TOC FUNDING SOURCE General Fund Economic Development TOTAL BUDGET 1,776,934 SUMMARY FY 2024-25 PERSONNEL COUNT 8 D I R E C T O R Eric Ceja D E P U T Y D I R E C T O R Amy Lawrence 161 Return to TOC Execution of the City’s 50th Anniversary Celebration. Changed operator for the Palm Desert iHUB to California State University San Bernardino School of Entrepreneurship. Hosted the City’s first Civic Academy. Appointed the City’s first Poet Laureate, Lori Davis. Installed of Sunburst sculpture at San Pablo and San Gorgonio. Installed Suncrawlers artwork by artist John Cuevas at Hwy 111 and El Paseo. Implemented virtual Public Art Tour for El Paseo Sculpture Exhibition and updated the online Public Artist Registry. Reopened the Palm Desert Community Gallery after a three-year hiatus. Completed the 2023 National Mayors Challenge for Water Conservation and launched a turf buy-back program, which resulted in the conversion of over 750,000 square feet of turf to drought-resistant landscape through a partnership with CVWD. Awarded contract to Kimley Horn for a rail station feasibility study. Expanded the Invest Palm Desert Economic Development incentive program. Department Accomplishments Department Goals & Objectives 1.Redevleopment of Mall Site. 2. CSUSB-PF/Priority One. 3. Annexation Study for North of I-10. 4. Broadband Masterplan Follow-up. 5. North Sphere Planning Initiatives. 6. Business Engagement, Recruitment, and Development (Brokers Report, iHUB, and Retail Coach.) 7. Property Dispositions/Surplus Land (Wallaroo, Desert Willow, Alessandro). 8. Restoration of aging artworks. 9. Continue implementing SB 1383, including edible food recovery, compost and paper procurement, recordkeeping, outreach, and enforcement. 10. Oversee the implementation of the Environmental Initiatives Plan and Climate Action Plan. 11. Active Community Engagement 12. Continued Community Event Sponsorships 162 Return to TOC ECONOMIC DEVELOPMENT DEPARTMENT Performance Measures *Performance measures are for Divisions under the Economic Department Performance Measures Dept Goal Division FY 2022-23 Actuals FY 2023-24 Actuals FY 2024-25 Target FY 2025-26 Target Visits to City Website 11 Marketing 213,342 247,369 275,000 300,000 Instagram Followers (Discover Palm Desert)11 Marketing 43,473 44,274 45,000 45,000 Instagram Followers (City of Palm Desert)11 Marketing 0 464 1,500 2,500 Twitter Followers (Discover Palm Desert 11 Marketing 10,729 10,600 11,000 11,000 Twitter Followers (City of Palm Desert)11 Marketing 1,284 1,674 1,750 1,900 Facebook Followers (Discover Palm Desert) 11 Marketing 43,430 43,334 44,500 45,000 Facebook Followers (City of Palm Desert)11 Marketing 4,240 5,761 6,000 6,500 Email Subscribers to Discover Palm Desert 11 Marketing 7,570 11,190 13,500 15,000 Email Subscribers to Engage Palm Desert 11 Marketing 578 1,178 1,300 1,400 Mail Recipients of Brightside (Print Version)11 Marketing 37,260 37,093 37,000 37,000 Number of Visitors 11 Visitors Center 6,572 7,098 8,000 8,000 Number of Visitor Information Packets Mailed Out 11 Visitors Center 23 24 30 30 Percent of Broadband Strategic Plan Complete 4 Economic Development 1 1 1 100 % of Tier 2 Edible Food Generators participating in an Edible Food Recovery Program 9 Economic Development N/A N/A N/A Baseline % of commercial property vacancy rate 6 Economic Development N/A N/A N/A Baseline Amount of sales tax revenues 10 Economic Development N/A N/A N/A Baseline % of communications survey with a rating of 80% or above 10 Economic Development N/A N/A N/A Baseline Number of Community Event Sponsorships 12 Contributions 23 30 25 25 163 Return to TOC Public Affairs Manager Director of Economic Development Community Relations Supervisor Management Analyst I/II Special Events Coordinator Communications Analyst I/II Admin Assistant I/II Deputy Director of Economic Development ECONOMIC DEVELOPMENT DEPARTMENT 1104430 Organization Chart * Other Division Marketing Assistant Office Assistant I/II or Visitor Assistant Management Analyst I/II (Environmental) Management Analyst I/II (Art) Admin Asisstant I/II Special Programs Management Analyst I/II 164 Return to TOC 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. Operating 492,500 28% Personnel 1,284,434 72% Budgeted Expenditures by Category Operating Personnel 165 Return to TOC ECONOMIC DEVELOPMENT DEPARTMENT 1104430 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4430 Economic Development 4100100 Salaries-Full Time 793,069 972,374 922,983 4100200 Salaries-Overtime 160 500 500 4111500 Retirement Contribution 97,801 128,570 119,919 4111600 Medicare Contrb-Employer 11,510 14,100 13,364 4111700 Retiree Health 8,979 12,080 11,267 4111800 Employer 457 Contribution - - 7,200 4112000 Ins Prem - Long Term Disab.2,698 4,808 4,557 4112100 Ins Prem - Health 137,349 176,282 180,892 4112200 Ins Prem-Dental/Vision 11,854 14,927 13,386 4112400 Ins Prem - Life 1,418 1,640 1,557 4112500 Workers' Compensation - 30,600 8,809 4211000 Office Supplies 1,486 3,000 5,000 4300300 Prof-Temporary Part-Time 9,528 - - 4309000 Prof - Other 278,625 330,000 300,000 4309102 Prof-Economic Development 65,298 50,000 75,000 4311500 Mileage Reimbursement 857 3,600 3,000 4312000 Conf- Seminars- Workshops 13,219 20,000 26,000 4312100 Committee Conferences - 5,000 5,000 4312500 Local Meetings 1,496 3,000 3,500 4321000 Req Legal Advertising - - - 4322100 Advertising Media Buys 4,950 7,000 7,000 4361000 Printing / Duplicating 1,950 2,500 2,500 4362000 Subscriptions/Publication 56 500 500 4363000 Dues 55,046 65,000 60,000 4365000 Telephones 4,946 1,500 3,000 4366000 Postage & Freight 1,031 2,000 2,000 4388600 Cntrb-- - - 4430 Total 1,503,329 1,848,981 1,776,934 166 Return to TOC FUNDING SOURCE General Fund Development Services TOTAL BUDGET 2,313,252 SUMMARY FY 2024-25 PERSONNEL COUNT 10 D I R E C T O R Richard Cannone D E P U T Y D I R E C T O R Rosie Lua 167 Return to TOC 1.Assist with the future land use planning/specific plan for the Shops at Palm Desert Site (Mall Site). 2.Adoption of the Downtown Residential and Mixed-Use Objective Design Standards. 3.Adoption of the University Neighborhood Specific Plan Update. 4.Update Zoning Code - Create a Unified Development Code. 5.Update General Plan Mobility/ Circulation Element. 6.General Plan clean-up. 7.Cultural Resource and Preservation Committee workplan. 8.Update web page and expand GIS capabilities to provide customers access to information to potentially reduce the customer wait times, phone calls, etc. 9. Implement Housing Element initiatives, including AB 2234 Housing & Mixed-Use Post Entitlement “Streamlined” Review. Implemented software for Short-Term Rentals (STR), enabling online filing and payment of Transient Occupancy Tax (TOT), which improved enforcement and led to $210,600 in fines and $109,000 in collected taxes. Continued to streamline processes, including the business license review process, which reduced the number of days in review from 45 days to 5 days. Implemented online scheduling for building inspections using E-TRAKiT software. This new system reduces staff hours spent on manual scheduling and allows permit holders to schedule inspections at any time. Updated the policy for expediting the removal and storage of personal property from private property, resulting in a more effective process for abating unlawful campsites. Updated policies and procedures to further streamline plan review and building permit issuance, enabling projects to be shovel-ready sooner. Revamped permitting workflows, cutting the process from 14 steps to 9 for building, land development, and planning permits. Implemented a new Cannabis Regulatory Program, enhancing communication with the CA Department of Cannabis Control. Utilized GIS technology to inventory existing landscaping in commercial shopping centers. Department Goals & Objectives Department Accomplishments 168 Return to TOC COMMUNITY DEVELOPMENT DEPARTMENT Performance Measures Avg. Days First Review - New Construction 8 Building and Safety 10 8 10 10 Avg. Days First Review - Remodels and TI's 8 Building and Safety 15 13 15 15 Inspections Performed 9 Building and Safety 21,860 13,751 12,000 12,000 Permits Issued 8 Permit Center 3,820 3,664 3,700 3,700 New Code Enforcement Cases 8 Code Enforcement 2,677 4,376 5,000 5,000 Number of Administrative Applications 8 Community Development 115 74 95 95 Number of Applications that went to Planning Commission 8 Community Development 46 53 50 50 Average number of days to issue a minor permit from submission of a completed application 8 Community Development N/A N/A N/A Baseline Average number of days to issue citation or close investigation on reported unlicensed STRs 8 Community Development N/A N/A N/A Baseline % of building inspections scheduled within 24 hours of request 8 Community Development N/A N/A N/A Baseline Number of Applications that went to Architectural Review Commission 8 Community Development 20 38 29 29 *Performance measures are for Divisions under the Community Development 169 Return to TOC Director of Development Services Deputy Director of Development Services Executive Assistant Management Analyst I/II Code Compliance Officer I/II (4) Management Aide I/II Principal Planner (2) Chief Building Official Code Compliance Supervisor Senior Building Inspector Administrative Assistant I/II Building Inspector I/II (2) Administrative Assistant I/II Associate Planner I/II Planning Technician (2) Assistant Building Official Land Development Tech COMMUNITY DEVELOPMENT Organization Chart * Other Division Permit Tech I/II Senior Permit Tech Office Management 170 Return to TOC 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. Capital 15,000 <1% Operating 732,650 32% Personnel 1,565,602 68% Budgeted Expenditures by Category Capital Operating Personnel 171 Return to TOC COMMUNITY DEVELOPMENT DEPARTMENT 1104470 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4470 Community Development 4100100 Salaries-Full Time 1,232,451 1,130,335 1,157,481 4100200 Salaries-Overtime 9,781 5,000 5,000 4111500 Retirement Contribution 158,613 149,445 150,597 4111600 Medicare Contrb-Employer 18,924 16,390 16,783 4111700 Retiree Health 15,045 16,632 28,798 4111800 Employer 457 Contribution - - 8,400 4112000 Ins Prem - Long Term Disab.4,819 5,589 5,723 4112100 Ins Prem - Health 206,048 183,300 156,677 4112200 Ins Prem-Dental/Vision 18,424 17,330 12,915 4112400 Ins Prem - Life 2,839 1,907 1,952 4112500 Workers' Compensation - 40,000 11,276 4211000 Office Supplies 1,320 3,000 3,000 4218000 Small Tools/Equipment - - - 4300300 Prof-Temporary Part-Time 19,922 10,000 10,000 4300500 Prof-Planners - 395,000 650,000 4301000 Prof-Architectural/Eng - 600,000 - 4306200 Community Recognition - 1,000 1,000 4306300 Committee/Commission - - 13,500 4309000 Prof - Other 326,789 - - 4311500 Mileage Reimbursement 702 2,500 2,500 4312000 Conf- Seminars- Workshops 13,067 32,150 27,150 4312500 Local Meetings 2,753 7,500 2,500 4333000 R/M-Office Equipment - - - 4361000 Printing / Duplicating 18,186 8,000 5,000 4362000 Subscriptions/Publication 157 1,000 1,000 4363000 Dues 2,307 6,000 6,000 4364000 Filing Fees 34 1,000 1,000 4365000 Telephones 2,933 25,000 15,000 4366000 Postage & Freight 2,229 10,000 5,000 4404000 Cap-Office Equipment - 25,000 15,000 4404500 Machinery & Equipment - - - 4470 Total 2,057,344 2,693,078 2,313,252 172 Return to TOC FUNDING SOURCE General Fund Parks and Recreation TOTAL BUDGET 2,214,500 SUMMARY FY 2024-25 173 Return to TOC Capital 15,000 1% Operating 2,199,500 99% Budgeted Expenditures by Category Capital Operating PARKS 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. 174 Return to TOC PARKS AND RECREATION DIVISION 1104610 Overview Operating Budget 175 Return to TOC FUNDING SOURCE General Fund Park Maintenance TOTAL BUDGET 1,497,000 SUMMARY FY 2024-25 176 Return to TOC 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. Capital 10,000 1% Operating 1,487,000 99% Budgeted Expenditures by Category Capital Operating Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4611 Citywide Park Maintenance 4219000 Supplies-Other 14,899 33,000 36,500 4331000 R/M-Buildings 50,003 94,500 94,500 4332001 RM-Landscaping Services 635,256 679,000 831,000 4332501 R/M-Others 111,928 112,000 139,000 4351000 Utilities-Water 218,401 275,000 275,000 4351400 Utilities-Electric 65,217 70,000 70,000 4391000 Community Garden 10,383 26,000 41,000 4404500 Machinery & Equipment -- 10,000 4611 Total 1,106,087 1,289,500 1,497,000 177 Return to TOC FUNDING SOURCE General Fund Landscape Services TOTAL BUDGET 3,231,294 SUMMARY FY 2024-25 PERSONNEL COUNT 6 C O M M U N I T Y S E R V I C E S M A N A G E R Shawn Muir 178 Return to TOC LANDSCAPE SERVICES DIVISION 1104614 Organization Chart * Other Division Public Works Manager Operations Manager Senior Facilities Senior Worker I/II/III (9) Admin Assistant Community Manager Supervising Analyst I/II Facilities Street Supervisor Project Analyst I/II Senior Admin IISenior Project Traffic Signal Signal Specialist 179 Return to TOC 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. Operating 2,369,400 73% Personnel 861,894 27% Budgeted Expenditures by Category Operating Personnel 180 Return to TOC LANSCAPE SERVICES DEPARTMENT 1104614 Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4614 Landscape Services 4100100 Salaries-Full Time 517,688 526,544 603,758 4100200 Salaries-Overtime 3,181 3,000 10,000 4111500 Retirement Contribution 60,485 69,624 78,488 4111600 Medicare Contrb-Employer 7,590 7,635 8,745 4111700 Retiree Health 1,307 4,051 6,819 4111800 Employer 457 Contribution - - 5,760 4112000 Ins Prem - Long Term Disab.1,872 2,604 2,982 4112100 Ins Prem - Health 93,804 122,177 128,297 4112200 Ins Prem-Dental/Vision 7,764 8,417 9,978 4112400 Ins Prem - Life 936 889 1,016 4112500 Workers' Compensation - 14,600 6,051 4219000 Supplies-Other 1,792 14,500 14,500 4311500 Mileage Reimbursement 621 1,000 1,000 4312000 Conf- Seminars- Workshops 7,400 31,750 30,500 4332501 R/M-Others 24,506 35,000 35,000 4337001 R/M-Medians 1,449,602 1,651,500 1,651,500 4351000 Utilities-Water 192,930 210,000 210,000 4351400 Utilities-Electric 59,505 35,000 75,000 4365000 Telephones 778 5,000 10,000 4390500 Arbor Day 3,824 1,500 3,000 4391001 Holiday Decorations 84,640 96,400 96,400 4392101 Entrada del Paseo 172,928 207,500 242,500 4614 Total 2,693,152 3,048,691 3,231,294 181 Return to TOC FUNDING SOURCE General Fund Civic Center Park Improvements TOTAL BUDGET 50,000 SUMMARY FY 2024-25 182 Return to TOC CIVIC CENTER PARK IMPROVEMENTS DIVISION 1104674 Narrative The Community Services Division provides for Capital Improvement Projects in Civic Center Park each year to enhance park services and amenities. These improvements include new equipment, park renovations, repairing and/or replacing outdated park amenities and playgrounds such as lights, drinking fountains, fences, shade covers, playground components, site furnishings, and other items needed for the safety and functionality of the park. Capital 50,000 100% Budgeted Expenditures by Category Capital Overview Operating Budget Account Number Description 2022-23 Actuals 2023-24 Adopted Budget 2024-25 Adopted Budget 4674 Civic Center Park Improvements 4400100 Capital Project 27,762 30,000 50,000 183 Return to TOC FUNDING SOURCE General Fund Contributions TOTAL BUDGET 1,979,025 SUMMARY FY 2024-25 184 Return to TOC CONTRIBUTIONS 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. 185 Return to TOC CONTRIBUTIONS DIVISION 1104800 Overview Operating Budget 186 Return to TOC SECTION 4: SPECIAL REVENUE, CAPITAL, ENTERPRISE, AND INTERNAL FUNDS 187 Return to TOC 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 Return to TOC 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 Return to TOC 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 Return to TOC 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 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. 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 - Fund is used to account for the resources and payment of the debt issued by the Palm Desert Financing Authority. 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 Return to TOC 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 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 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 ambluance service's costs from residents' medical insurance or medicare insurance. Labber Truck Reimburesment Fire Ladder truck cost sharing reimbursement from City of Rancho Mirage 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., Reimbusement 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 TRAFFIC SIGNALIZATION FEES Developer Fees and interest income Revenue from developer fees and interest income. This fee is charged based on the type of building constructed, which is: Residential $ 50 per unit; Commercial $500 per 1,000 sq. ft.; Industrial $500 per acre, and interest income. 235 FIRE FACILITIES Developer Fees and interest income Revenue from developer fees and interest income. A Nexus study was prepared and approved by City Council in June 2006. The fee is calculated as follows: Commercial development rate is $0.22 per square foot, industrial/office rate is $0.20 per square foot, and residential development would be based on a $2,262 per acre depending on density of units built or $709 per single residence. PROP A FIRE TAX230 192 Return to TOC FUND DESCRIPTION TYPE OF REVENUE DETAIL 236 RECYCLING FUND Recycling fee and interest income charges a reclycling fee on top of the waste disposal fees for residential, tax 237 ENERGY INDEPENDENCE PROGRAM Special Assessment Levied amd interest income In 2007 Palm Desert spearheaded the effort to craft and ultimately assist in and renewable energy improvements and re-pay the cost of the of this AB 811 in July, 2008, Palm Desert’s Energy Independence Program was payments are levied through property tax. 238 AIR QUALITY MGMT. AB2766 Air Quality Mgnt-AB2766 and interest income Assembly Bill 2766 was adopted in 1990 to provide a revenue stream for 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 Revene from Aquatic Center Fees, programss, food and retail, and interst income. 243 CANNABIS PROGRAM Canaibis 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 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 ZONE 4 - PARKVIEW 273 ZONE 5 - COOK & COUNTRY 275 ZONE 6 - HOVLEY LANE 276 ZONE 2 - CANYON 277 ZONE 1 - PRE. 278 279 ZONE 7 - WARING COURT 280 281 282 283 285 286 ZONE 15 - CREST 287 289 299 PDCC/COMMUNITY SRV 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 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 maintennace 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. Bond Proceeds 193 Return to TOC FUND DESCRIPTION TYPE OF REVENUE DETAIL 308 AD 94-2 Levy Stopped 2014-15- Last Levied 2013-14 309 AD 94-3 MERANO Levy Stopped 2019-20- Last Levied 2018-2019 310 DS AD BIGHORN SERIES B Never Levied 311 Levy Stopped 2018-19-- Last Levied 2017-18 Matured 9/2/20218 312 DS SILVER SPUR RANCH 2001-01 Assessment levy through property tax. Each year staff calculates the amount of the assessment based on the amount of the annual debt service, administrative costs, staff cost, and consulting services. This amount will be divided by the number of active parcles to derive the levey amount. 314 HIGHLANDS UNDERGROUNDING Assessment levy through property tax. Each year staff calculates the amount of the assessment based on the amount of the annual debt service, administrative costs, staff cost, and consulting services. This amount will be divided by the number of active parcles to derive the levey amount. 315 AD SECTION 29-2004-2 and 2021-1 Assessment levy through property tax. Each year staff calculates the amount of the assessment based on the amount of the annual debt service, administrative costs, staff cost, and consulting services. This amount will be divided by the number of active parcles to derive the levey amount. 351 DSF CFD 91-1 INDIAN RIDGE 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 amount of the assessment based on the amount of the annual debt service, administrative costs, staff cost, and consulting services. This amount will be be collected regardless of delinquencies. 391 DS PD FINANCING AUTHORITY-CITY Transfer in Transfer in from Fund 309, 312 to manage the Desert Services payments. 400 CAPITAL PROJECTS RESERVE Interest income from Advance, interest income, and transfer in Revenue from interest income on Advance to Successor Agency, interest on 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 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 interes 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. 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. Bond proceeds 194 Return to TOC FUND DESCRIPTION TYPE OF REVENUE DETAIL 450 CIP-BUILDINGS Transfer fro 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 HIGHLANDS No income due to the remaining bond proceed is very minimum. 468 UNIVERSITY Interest income from bond proceeds. 510 PD OFFICE COMPLEX ENT Rent/Leases-Real Property Revenue from Park View offices' rentlal 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 and transfer in. Revenue from interest income, insurance payments for restitution damages, transfer in from General Fund and Fire Fund.This fund is used to account for financial transactions related to replacement of City-owned vehicles and equipment. 575 LIABILITY SELF INSURANCE Interest Income Revenue from interest income. This fund is used to account for sick and vacation times liability. 576 RETIREE HEALTH SINK FUND Interest Income and transfer in.Revenue from interest income and transfer in from General Fund. This fund is used to account for assets held to pay for the retiree service stipend. 577 ISF COMP PAYABLE / CASH Interest Income and transfer in.Revenue is from interest income and transfer in from General Fund. This fund is used to account for funding of compensated absences 610 TRUST-DEPOSITS Deposit from Developers for projects Developer project deposits. This fund is used to account for deposits placed with the City by developers, individuals and groups to obtain future services. Deposits are reduced by disbursements and/or refunds to the depositors when the cost of services is determined. 620 TRUST-AD 81-1 TREASURERS 1911 BOND AC T 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 intrest 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 Return to TOC Special Revenue Funds Detail Schedules Traffic Safety 210 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 191 2,938 5,710 5,710 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (87)87 - - Transfers In - - - - Other Revenues 5,334 7,385 2,700 3,000 Total Revenues 5,247 7,472 2,700 3,000 Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out 2,500 4,700 2,700 2,700 Total Expenditures 2,500 4,700 2,700 2,700 Ending Fund Balance 2,938 5,710 5,710 6,010 Gas Tax 211 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 4,869,695 5,169,168 4,823,503 5,349,064 Revenues Taxes 2,324,252 2,421,661 2,716,001 2,700,834 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 28,929 86,076 14,560 193,400 Transfers In - - - - Other Revenues - - - - Total Revenues 2,353,181 2,507,737 2,730,561 2,894,234 Expenditures Personnel - - - - Operating 2,053,708 2,853,402 2,205,000 3,660,000 Capital - - - - Transfers Out - - - - Total Expenditures 2,053,708 2,853,402 2,205,000 3,660,000 Ending Fund Balance 5,169,168 4,823,503 5,349,064 4,583,298 196 Return to TOC Special Revenue Funds Detail Schedules Measure A 213 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 22,154,785 21,818,450 21,598,386 17,514,461 Revenues Taxes 3,483,227 3,562,513 3,263,000 3,328,000 Permits & Fees - - - - Intergovernmental 268,057 97,960 50,000 - Charges for Services - - - - Use of Money & Property (292,441) 738,083 100,000 875,600 Transfers In - - - - Other Revenues 352,735 -1,663,000 - Total Revenues 3,811,578 4,398,556 5,076,000 4,203,600 Expenditures Personnel - - - - Operating 480,908 3,171,819 2,950,000 3,300,000 Capital 3,667,004 1,446,802 11,209,925 11,210,000 Transfers Out - - - - Total Expenditures 4,147,913 4,618,621 14,159,925 14,510,000 Ending Fund Balance 21,818,450 21,598,386 17,514,461 7,208,061 Housing Mitigation Fee 214 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 3,575,892 3,547,149 3,155,945 2,823,445 Revenues Taxes 27,247 55,521 64,000 149,118 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (36,942) 126,076 8,000 132,300 Transfers In - - - - Other Revenues 30,000 30,000 - - Total Revenues 20,305 211,597 72,000 281,418 Expenditures Personnel - - - - Operating 49,048 602,802 404,500 409,135 Capital - - - - Transfers Out - - - - Total Expenditures 49,048 602,802 404,500 409,135 Ending Fund Balance 3,547,149 3,155,945 2,823,445 2,695,728 197 Return to TOC Special Revenue Funds Detail Schedules Community Development Block Grant (CDBG)220 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 56,360 (126,615) 39,162 64,021 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental 42,492 352,646 418,663 1,351,359 Charges for Services - - - - Use of Money & Property 107 -100 - Transfers In - - - - Other Revenues - - - - Total Revenues 42,599 352,646 418,763 1,351,359 Expenditures Personnel - - - - Operating 225,573 186,869 393,904 728,686 Capital - - - 293,129 Transfers Out - - - - Total Expenditures 225,573 186,869 393,904 1,021,815 Ending Fund Balance (126,615) 39,162 64,021 393,565 Permanent Local Housing Allocation Grant (PLHA)225 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance - - 5,135 5,135 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental 171,306 266,263 250,000 960,899 Charges for Services - - - - Use of Money & Property -5,135 - - Transfers In - - - - Other Revenues - - - - Total Revenues 171,306 271,398 250,000 960,899 Expenditures Personnel - - - - Operating - - - 195,000 Capital - - - - Transfers Out 171,306 266,263 250,000 265,000 Total Expenditures 171,306 266,263 250,000 460,000 Ending Fund Balance - 5,135 5,135 506,034 198 Return to TOC Special Revenue Funds Detail Schedules Opioid Settlement Funds 226 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance - - 103,529 158,541 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property -2,488 - - Transfers In - - - - Other Revenues - 101,041 133,746 51,098 Total Revenues -103,529 133,746 51,098 Expenditures Personnel - - - - Operating - - 78,734 101,000 Capital - - - - Transfers Out - - - - Total Expenditures - - 78,734 101,000 Ending Fund Balance - 103,529 158,541 108,639 Child Care Program 228 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 1,549,239 673,864 769,068 863,068 Revenues Taxes 32,945 71,412 90,000 207,779 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (8,320) 23,792 4,000 28,500 Transfers In - - - - Other Revenues - - - - Total Revenues 24,625 95,204 94,000 236,279 Expenditures Personnel - - - - Operating - - - - Capital 900,000 - - - Transfers Out - - - - Total Expenditures 900,000 - - - Ending Fund Balance 673,864 769,068 863,068 1,099,347 199 Return to TOC Special Revenue Funds Detail Schedules Public Safety Police Grants 229 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 13,299 14,750 16,047 131,316 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - 382,311 200,000 - Charges for Services - - - - Use of Money & Property 1,297 1,297 500 12,000 Transfers In - - - - Other Revenues 53,178 -59,894 165,000 Total Revenues 54,475 383,608 260,394 177,000 Expenditures Personnel - - - - Operating 53,024 382,311 145,125 35,000 Capital - - - - Transfers Out - - - - Total Expenditures 53,024 382,311 145,125 35,000 Ending Fund Balance 14,750 16,047 131,316 273,316 200 Return to TOC Special Revenue Funds Detail Schedules Prop. A Fire Tax 230 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 8,546,838 12,682,313 15,738,632 11,224,712 Revenues Taxes 11,045,578 11,307,829 11,569,242 13,876,540 Permits & Fees 2,869,447 3,100,323 2,900,000 2,900,000 Intergovernmental - - - Charges for Services - - Use of Money & Property 42,142 222,045 20,000 500,000 Transfers In 4,000,000 4,600,000 4,600,000 5,000,000 Other Revenues 1,211,137 1,457,526 1,200,000 1,450,000 Total Revenues 19,168,304 20,687,723 20,289,242 23,726,540 Expenditures Personnel - - - - Operating 15,017,226 16,970,961 20,343,162 22,239,138 Capital 15,603 660,442 4,460,000 1,810,000 Transfers Out - - - - Total Expenditures 15,032,830 17,631,403 24,803,162 24,049,138 Ending Fund Balance 12,682,313 15,738,632 11,224,712 10,902,114 201 Return to TOC Special Revenue Funds Detail Schedules New Construction Tax 231 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 1,078,652 1,452,349 1,578,846 5,225,953 Revenues Taxes 326,092 518,442 414,200 650,302 Permits & Fees - - - Intergovernmental 1,681,840 -3,724,907 - Charges for Services - - - - Use of Money & Property (33,770) 52,485 8,000 63,700 Transfers In - - - - Other Revenues - - - - Total Revenues 1,974,162 570,927 4,147,107 714,002 Expenditures Personnel - - - - Operating - - - - Capital 1,600,466 444,430 500,000 - Transfers Out - - - - Total Expenditures 1,600,466 444,430 500,000 - Ending Fund Balance 1,452,349 1,578,846 5,225,953 5,939,955 Drainage Facility 232 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 707,674 740,536 897,347 706,709 Revenues Taxes 43,295 132,022 70,000 70,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (10,433) 27,189 2,500 33,500 Transfers In - - - - Other Revenues - - - - Total Revenues 32,862 159,211 72,500 103,500 Expenditures Personnel - - - - Operating - - - - Capital - 2,400 263,138 263,138 Transfers Out - - - - Total Expenditures - 2,400 263,138 263,138 Ending Fund Balance 740,536 897,347 706,709 547,071 202 Return to TOC Special Revenue Funds Detail Schedules Park & Recreation Facilities 233 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 1,599,065 1,708,631 1,630,269 1,808,269 Revenues Taxes 133,411 70,597 175,000 175,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (23,845) 59,795 3,000 70,800 Transfers In - - - - Other Revenues - - - - Total Revenues 109,566 130,392 178,000 245,800 Expenditures Personnel - - - - Operating - - - - Capital - 208,754 - - Transfers Out - - - - Total Expenditures - 208,754 - - Ending Fund Balance 1,708,631 1,630,269 1,808,269 2,054,069 Traffic Signals 234 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 436,491 438,750 525,535 310,960 Revenues Taxes 8,400 70,931 20,000 20,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (6,141) 15,854 500 19,300 Transfers In - - - - Other Revenues - - - - Total Revenues 2,259 86,785 20,500 39,300 Expenditures Personnel - - - - Operating - - - - Capital - - 235,075 - Transfers Out - - - - Total Expenditures - - 235,075 - Ending Fund Balance 438,750 525,535 310,960 350,260 203 Return to TOC Special Revenue Funds Detail Schedules Fire Facilities 235 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 1,261,388 1,368,085 1,580,700 1,058,200 Revenues Taxes 125,925 297,648 116,100 116,100 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (19,228) 49,189 7,000 59,700 Transfers In - - - - Other Revenues - - - - Total Revenues 106,697 346,837 123,100 175,800 Expenditures Personnel - - - - Operating - - - - Capital - 134,222 645,600 - Transfers Out - - - - Total Expenditures - 134,222 645,600 - Ending Fund Balance 1,368,085 1,580,700 1,058,200 1,234,000 Recycling Fund 236 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 2,859,734 2,927,948 3,154,193 3,137,143 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental 454,886 412,066 484,130 690,000 Charges for Services - - - - Use of Money & Property (42,511) 103,944 15,000 121,900 Transfers In - - - - Other Revenues - 27 - - Total Revenues 412,375 516,037 499,130 811,900 Expenditures Personnel - - - - Operating 344,161 289,792 516,180 753,000 Capital - - - - Transfers Out - - - - Total Expenditures 344,161 289,792 516,180 753,000 Ending Fund Balance 2,927,948 3,154,193 3,137,143 3,196,043 204 Return to TOC Special Revenue Funds Detail Schedules Energy Independence Loan Program 237 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 2,197,246 1,891,685 1,825,303 1,901,823 Revenues Taxes 116,866 71,522 300,000 115,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 13,142 28,741 5,000 61,500 Transfers In - - - - Other Revenues - - - - Total Revenues 130,008 100,263 305,000 176,500 Expenditures Personnel - - - - Operating 435,569 166,645 228,480 192,145 Capital - - - - Transfers Out - - - - Total Expenditures 435,569 166,645 228,480 192,145 Ending Fund Balance 1,891,685 1,825,303 1,901,823 1,886,178 Air Quality Management AB2766 238 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 27,100 14,837 32,291 26,911 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental 51,351 84,901 73,400 65,000 Charges for Services - - - - Use of Money & Property (722)1,303 50 1,180 Transfers In - - - - Other Revenues - - - - Total Revenues 50,629 86,204 73,450 66,180 Expenditures Personnel - - - - Operating 61,670 64,689 63,000 74,000 Capital 1,222 4,061 15,830 15,830 Transfers Out - - - - Total Expenditures 62,891 68,751 78,830 89,830 Ending Fund Balance 14,837 32,291 26,911 3,261 205 Return to TOC Special Revenue Funds Detail Schedules Aquatic Center 242 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 2,241,598 1,996,259 1,900,941 1,650,941 Revenues Taxes - - - Permits & Fees 389,573 410,344 359,000 359,000 Intergovernmental - - Charges for Services 227,097 240,030 190,000 190,000 Use of Money & Property 8,074 17,601 16,000 39,500 Transfers In 1,400,500 1,890,294 2,976,250 2,937,500 Other Revenues 50,560 74,301 99,000 99,000 Total Revenues 2,075,804 2,632,570 3,640,250 3,625,000 Expenditures Personnel - - - - Operating 2,053,385 2,221,231 2,640,250 3,251,500 Capital 267,759 506,656 1,250,000 350,000 Transfers Out - - - - Total Expenditures 2,321,144 2,727,888 3,890,250 3,601,500 Ending Fund Balance 1,996,259 1,900,941 1,650,941 1,674,441 Cannabis Compliance 243 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 900,231 574,004 454,169 464,169 Revenues Taxes 3,386,460 2,017,146 1,210,000 957,853 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 3,386,460 2,017,146 1,210,000 957,853 Expenditures Personnel - - - - Operating 212,687 19 - - Capital - - - - Transfers Out 3,500,000 2,136,962 1,200,000 500,000 Total Expenditures 3,712,687 2,136,981 1,200,000 500,000 Ending Fund Balance 574,004 454,169 464,169 922,022 206 Return to TOC Special Revenue Funds Detail Schedules Library Services 252 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance - - - 619,205 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - 1,321,527 2,400,000 Other Revenues - - - - Total Revenues - - 1,321,527 2,400,000 Expenditures Personnel - - - 1,739,597 Operating - - 607,782 851,480 Capital - - - 10,000 Transfers Out - - 94,540 - Total Expenditures - - 702,322 2,601,077 Ending Fund Balance - - 619,205 418,128 207 Return to TOC Special Revenue Funds Detail Schedules El Paseo Assessment District 271 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 87,574 96,880 87,610 87,610 Revenues Taxes 248,485 271,431 250,000 250,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 338 1,460 - - Transfers In - - - - Other Revenues - - - - Total Revenues 248,823 272,891 250,000 250,000 Expenditures Personnel - - - - Operating 239,518 282,161 250,000 275,000 Capital - - - - Transfers Out - - - - Total Expenditures 239,518 282,161 250,000 275,000 Ending Fund Balance 96,880 87,610 87,610 62,610 208 Return to TOC Capital Project Fund Detail Schedules Capital Project Reserve Fund 400 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 11,047,441 9,746,368 12,823,354 3,752,776 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (131,847) 306,874 10,000 335,000 Transfers In 1,090,000 14,184,017 200,000 4,440,836 Other Revenues - 50,000 - - Total Revenues 958,153 14,540,891 210,000 4,775,836 Expenditures Personnel - - - - Operating 475,820 400,000 200,000 1,000,000 Capital 1,683,407 10,643,518 5,880,578 7,528,612 Transfers Out 100,000 -3,200,000 - Total Expenditures 2,259,227 11,043,518 9,280,578 8,528,612 Ending Fund Balance 9,746,368 13,243,741 3,752,776 (0) Capital Project Drainage Facilities 420 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 2,051,301 2,004,061 1,764,171 1,784,171 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (28,330) 66,253 20,000 73,700 Transfers In - - 3,200,000 - Other Revenues - - - - Total Revenues (28,330) 66,253 3,220,000 73,700 Expenditures Personnel - - - - Operating - 155,350 -275,000 Capital 18,910 150,793 3,200,000 - Transfers Out - - - - Total Expenditures 18,910 306,143 3,200,000 275,000 Ending Fund Balance 2,004,061 1,764,171 1,784,171 1,582,871 209 Return to TOC Capital Project Fund Detail Schedules Economic Development Capital Projects 425 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 1,431,590 1,788,039 1,472,591 1,069,182 Revenues Taxes 38,738 361 - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 25,872 139,046 74,543 126,243 Transfers In 830,000 - - - Other Revenues 2,509,337 32,214 15,000 15,000 Total Revenues 3,403,948 171,621 89,543 141,243 Expenditures Personnel - - - - Operating 3,047,498 487,069 492,952 744,592 Capital - - - - Transfers Out - - - - Total Expenditures 3,047,498 487,069 492,952 744,592 Ending Fund Balance 1,788,039 1,472,591 1,069,182 465,833 Parks & Recreation Facilities Capital Projects 430 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 24,402 9,696 10,047 10,147 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (438)351 100 400 Transfers In - - - - Other Revenues - - - - Total Revenues (438) 351 100 400 Expenditures Personnel - - - - Operating - - - - Capital 14,268 - - - Transfers Out - - - - Total Expenditures 14,268 - - - Ending Fund Balance 9,696 10,047 10,147 10,547 210 Return to TOC Capital Project Fund Detail Schedules Art in Public Places 436 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 1,140,484 1,244,941 1,137,849 936,944 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (20,925) 48,669 400 53,000 Transfers In - - - - Other Revenues 426,669 571,716 493,065 493,065 Total Revenues 405,744 620,385 493,465 546,065 Expenditures Personnel - - - - Operating 95,719 243,898 204,370 474,120 Capital 104,500 412,773 390,000 600,000 Transfers Out 101,067 70,806 100,000 - Total Expenditures 301,286 727,477 694,370 1,074,120 Ending Fund Balance 1,244,941 1,137,849 936,944 408,889 Golf Course Capital Projects 441 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 9,304,743 11,223,986 13,338,989 14,106,854 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 2,383,808 3,004,838 2,617,865 3,009,265 Transfers In - - - - Other Revenues - - - - Total Revenues 2,383,808 3,004,838 2,617,865 3,009,265 Expenditures Personnel - - - - Operating 464,565 889,835 1,850,000 3,075,000 Capital - - - - Transfers Out - - - - Total Expenditures 464,565 889,835 1,850,000 3,075,000 Ending Fund Balance 11,223,986 13,338,989 14,106,854 14,041,119 211 Return to TOC Capital Project Fund Detail Schedules Building Maintenance Reserve 450 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 2,833,341 2,550,266 1,911,254 66,254 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (37,086) 89,036 5,000 102,150 Transfers In 100,000 1,168,341 -2,906,596 Other Revenues - - - - Total Revenues 62,914 1,257,377 5,000 3,008,746 Expenditures Personnel - - - - Operating - 296,969 550,000 250,000 Capital 345,989 1,599,420 1,300,000 2,825,000 Transfers Out - - - - Total Expenditures 345,989 1,896,389 1,850,000 3,075,000 Ending Fund Balance 2,550,266 1,911,254 66,254 (0) SARDA Capital Projects & Properties 451 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 55,049,190 48,192,391 51,210,890 51,060,890 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 2,762,738 2,203,739 250,000 250,000 Transfers In -1,800,000 - - Other Revenues - - - - Total Revenues 2,762,738 4,003,739 250,000 250,000 Expenditures Personnel - - - - Operating 2,855 7,934 -500,000 Capital 9,616,681 977,306 400,000 12,150,000 Transfers Out - - - - Total Expenditures 9,619,536 985,240 400,000 12,650,000 Ending Fund Balance 48,192,391 51,210,890 51,060,890 38,660,890 212 Return to TOC Capital Project Fund Detail Schedules Signalization Capital Projects 440 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 109,192 107,684 111,405 111,705 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (1,508) 3,721 300 4,300 Transfers In - - - - Other Revenues - - - - Total Revenues (1,508) 3,721 300 4,300 Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 107,684 111,405 111,705 116,005 Library Capital Projects 452 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 672,379 664,555 687,519 3,879,613 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - 4,000,000 - Charges for Services (9,307) - - Use of Money & Property - - - - Transfers In - - - - Other Revenues 1,483 22,964 759,624 - Total Revenues (7,824) 22,964 4,759,624 - Expenditures Personnel - - - - Operating - - - - Capital - - 1,567,530 3,200,000 Transfers Out - - - - Total Expenditures - - 1,567,530 3,200,000 Ending Fund Balance 664,555 687,519 3,879,613 679,613 213 Return to TOC Capital Project Fund Detail Schedules University Park Capital Projects 2021-1 461 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance - 2 2 2 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental 1,974,653 - - - Charges for Services - - - - Use of Money & Property 75 - - - Transfers In - - - - Other Revenues - - - - Total Revenues 1,974,728 - - - Expenditures Personnel - - - - Operating - - - - Capital 1,974,726 - - - Transfers Out - - - - Total Expenditures 1,974,726 - - - Ending Fund Balance 2 2 2 2 AD94-3 Merano 464 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 188,794 188,794 188,794 188,794 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 188,794 188,794 188,794 188,794 214 Return to TOC Capital Project Fund Detail Schedules Silver Spur Ranch 466 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 618 618 618 618 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 618 618 618 618 Highlands Assessment District 467 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 21 21 21 21 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 21 21 21 21 215 Return to TOC Capital Project Fund Detail Schedules University Park CFD 468 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 1,926,316 (0) (0) (0) Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (7,572) - - - Transfers In - - - - Other Revenues - - - - Total Revenues (7,572) - - - Expenditures Personnel - - - - Operating 1,916,052 - - - Capital - - - - Transfers Out 2,692 - - - Total Expenditures 1,918,744 - - - Ending Fund Balance (0) (0) (0) (0) Section 29 Assessment 2004-2 469 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 670 670 670 670 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 670 670 670 670 216 Return to TOC Capital Project Fund Detail Schedules Assessment Dist CFD University Park 2024 470 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance - - - - Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - 10,000,000 - Transfers In - - - - Other Revenues - - - - Total Revenues - - 10,000,000 - Expenditures Personnel - - - - Operating - - - - Capital - - 10,000,000 - Transfers Out - - - - Total Expenditures - - 10,000,000 - Ending Fund Balance - - - - 217 Return to TOC Enterprise Funds Detail Schedules Parkview Office Complex 510 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 12,641,603 12,926,076 13,321,578 10,521,278 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 1,235,826 1,804,824 1,298,000 1,298,000 Transfers In - - - - Other Revenues - - 15,000 - Total Revenues 1,235,826 1,804,824 1,313,000 1,298,000 Expenditures Personnel - - - - Operating 951,353 1,086,019 1,433,300 1,545,800 Capital - 323,303 2,380,000 5,830,000 Transfers Out - - 300,000 400,000 Total Expenditures 951,353 1,409,322 4,113,300 7,775,800 Ending Fund Balance 12,926,076 13,321,578 10,521,278 4,043,478 Desert Willow Golf Course 520 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 63,408,905 64,897,299 66,459,323 67,209,917 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services 11,073,704 12,278,252 11,641,100 11,884,448 Use of Money & Property 100,800 213,517 154,140 231,060 Transfers In - - - - Other Revenues 224,704 143,384 12,000 479,962 Total Revenues 11,399,208 12,635,153 11,807,240 12,595,470 Expenditures Personnel - - - - Operating 8,717,122 9,730,897 9,840,779 10,728,726 Capital 1,193,692 1,342,232 1,215,867 1,949,981 Transfers Out - - - - Total Expenditures 9,910,814 11,073,129 11,056,646 12,678,707 Ending Fund Balance 64,897,299 66,459,323 67,209,917 67,126,680 *Includes value of assets. The cash balance at year-end of 2023-24 is 6,830,416 218 Return to TOC Enterprise Funds Detail Schedules Palm Desert Recreational Facilities Corp (PDRFC)521 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance (1,061,349) (960,750) (1,024,839) (1,188,885) Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues 3,975,953 4,875,792 4,542,220 4,780,039 Total Revenues 3,975,953 4,875,792 4,542,220 4,780,039 Expenditures Personnel - - - - Operating 3,875,354 4,939,880 4,706,266 5,034,020 Capital - - - - Transfers Out - - - - Total Expenditures 3,875,354 4,939,880 4,706,266 5,034,020 Ending Fund Balance (960,750) (1,024,839) (1,188,885) (1,442,866) *Positive cash balance from Desert Willow Golf Resort absorbs PDRFC negative balance. 219 Return to TOC Internal Service Funds Detail Schedules Equipment Replacement Fund 530 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 10,748,686 9,441,626 9,435,567 7,427,041 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (85,315) 295,472 165,036 242,000 Transfers In -860,000 - - Other Revenues - - - - Total Revenues (85,315) 1,155,472 165,036 242,000 Expenditures Personnel - - - - Operating 1,111,213 984,038 966,000 970,000 Capital 110,531 169,290 1,207,562 2,686,783 Transfers Out - - - - Total Expenditures 1,221,745 1,153,328 2,173,562 3,656,783 Ending Fund Balance 9,441,626 9,443,770 7,427,041 4,012,258 Compensation Benefits 577 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 24,628 (25,339) (272,399) (262,399) Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (31,946) 76,735 10,000 98,300 Transfers In 309,110 101,289 250,000 515,000 Other Revenues - - - - Total Revenues 277,164 178,024 260,000 613,300 Expenditures Personnel - - - - Operating 327,131 425,084 250,000 250,000 Capital - - - - Transfers Out - - - - Total Expenditures 327,131 425,084 250,000 250,000 Ending Fund Balance (25,339) (272,399) (262,399) 100,901 220 Return to TOC SECTION 5: SPECIAL ASSESSMENT FUNDS 221 Return to TOC 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, and 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. 222 Return to TOC 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. 223 Return to TOC Landscape Lighting Districts Detail Schedules Canyon Cove - Zone 2 (4374)2764374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance (545) 4,289 3,171 27,573 Revenues Taxes 27,220 27,878 28,335 28,335 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In 97,515 113,307 136,307 136,307 Other Revenues - - - - Total Revenues 124,735 141,185 164,642 164,642 Expenditures Personnel - - - - Operating 119,901 142,303 140,240 155,584 Capital - - - - Transfers Out - - - - Total Expenditures 119,901 142,303 140,240 155,584 Ending Fund Balance 4,289 3,171 27,573 36,631 Vineyards - Zone 3 (4374)2784374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 33,287 33,729 34,930 34,080 Revenues Taxes 10,972 10,894 10,988 10,988 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 173 550 - - Transfers In - - - - Other Revenues - - - - Total Revenues 11,145 11,444 10,988 10,988 Expenditures Personnel - - - - Operating 10,702 10,244 11,838 13,931 Capital - - - - Transfers Out - - - - Total Expenditures 10,702 10,244 11,838 13,931 Ending Fund Balance 33,729 34,930 34,080 31,137 224 Return to TOC Landscape Lighting Districts Detail Schedules Parkview Estates - Zone 4 (4374)2724374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance (2,216) (1,589) 1,102 3,042 Revenues Taxes 5,163 5,355 5,491 5,491 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In 504 439 439 439 Other Revenues - - - - Total Revenues 5,667 5,794 5,930 5,930 Expenditures Personnel - - - - Operating 5,040 3,104 3,990 5,780 Capital - - - - Transfers Out - - - - Total Expenditures 5,040 3,104 3,990 5,780 Ending Fund Balance (1,589) 1,102 3,042 3,192 Desert Mirage - Zone 5 DM (4680)2734680 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 21,949 20,870 25,242 28,090 Revenues Taxes 12,304 12,322 12,209 12,209 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 325 1,581 - - Transfers In 2,418 2,750 12,000 - Other Revenues - - - - Total Revenues 15,047 16,653 24,209 12,209 Expenditures Personnel - - - - Operating 16,126 12,281 21,361 25,432 Capital - - - - Transfers Out - - - - Total Expenditures 16,126 12,281 21,361 25,432 Ending Fund Balance 20,870 25,242 28,090 14,867 225 Return to TOC Landscape Lighting Districts Detail Schedules Sandcastles - Zone 5 SC (4681)2734681 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 21,947 21,641 22,103 22,588 Revenues Taxes 2,126 2,126 2,255 2,255 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - 2,750 Other Revenues - - - - Total Revenues 2,126 2,126 2,255 5,005 Expenditures Personnel - - - - Operating 2,432 1,664 1,770 3,316 Capital - - - - Transfers Out - - - - Total Expenditures 2,432 1,664 1,770 3,316 Ending Fund Balance 21,641 22,103 22,588 24,277 Primrose II - Zone 5 PR (4682)2734682 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 21,947 19,335 21,017 18,849 Revenues Taxes 7,526 7,632 7,733 7,733 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 7,526 7,632 7,733 7,733 Expenditures Personnel - - - - Operating 10,138 5,950 9,901 11,152 Capital - - - - Transfers Out - - - - Total Expenditures 10,138 5,950 9,901 11,152 Ending Fund Balance 19,335 21,017 18,849 15,430 226 Return to TOC Landscape Lighting Districts Detail Schedules Monterey Meadows - Zone 6 MM (4680)2754680 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 13,708 16,722 21,940 20,626 Revenues Taxes 4,971 5,003 5,105 5,105 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 1,023 3,016 - - Transfers In 6,484 9,651 - Other Revenues - - - - Total Revenues 12,478 17,670 5,105 5,105 Expenditures Personnel - - - - Operating 9,464 12,452 6,419 8,656 Capital - - - - Transfers Out - - - - Total Expenditures 9,464 12,452 6,419 8,656 Ending Fund Balance 16,722 21,940 20,626 17,075 Hovley Glen - Zone 6 HG (4681)2754681 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 13,708 5,477 3,074 14,832 Revenues Taxes 6,211 6,455 6,549 - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - 18,000 Other Revenues - - - - Total Revenues 6,211 6,455 24,549 - Expenditures Personnel - - - - Operating 14,442 8,858 12,791 14,401 Capital - - - - Transfers Out - - - - Total Expenditures 14,442 8,858 12,791 14,401 Ending Fund Balance 5,477 3,074 14,832 431 227 Return to TOC Landscape Lighting Districts Detail Schedules Hovley Estates - Zone 6 HE (4682)2754682 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 13,708 15,013 16,834 17,495 Revenues Taxes 6,995 6,995 7,088 13,637 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 6,995 6,995 7,088 13,637 Expenditures Personnel - - - - Operating 5,690 5,174 6,427 8,614 Capital - - - - Transfers Out - - - - Total Expenditures 5,690 5,174 6,427 8,614 Ending Fund Balance 15,013 16,834 17,495 22,518 Sonata I - Zone 6 S1 (4683)2754683 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 13,708 6,264 5,691 5,290 Revenues Taxes 7,293 7,514 7,607 7,607 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - 3,000 Other Revenues - - - - Total Revenues 7,293 7,514 10,607 7,607 Expenditures Personnel - - - - Operating 14,737 8,087 11,008 12,870 Capital - - - - Transfers Out - - - - Total Expenditures 14,737 8,087 11,008 12,870 Ending Fund Balance 6,264 5,691 5,290 27 228 Return to TOC Landscape Lighting Districts Detail Schedules Sonata II - Zone 6 S2 (4684)2754684 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 13,708 12,564 16,429 14,525 Revenues Taxes 13,674 14,387 14,484 14,664 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 13,674 14,387 14,484 14,664 Expenditures Personnel - - - - Operating 14,818 10,522 16,388 21,323 Capital - - - - Transfers Out - - - - Total Expenditures 14,818 10,522 16,388 21,323 Ending Fund Balance 12,564 16,429 14,525 7,866 Hovley Collection - Zone 6 HC (4685)2754685 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 13,708 10,746 10,750 6,998 Revenues Taxes 6,754 6,867 7,061 7,061 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 6,754 6,867 7,061 7,061 Expenditures Personnel - - - - Operating 9,716 6,864 10,813 12,241 Capital - - - - Transfers Out - - - - Total Expenditures 9,716 6,864 10,813 12,241 Ending Fund Balance 10,746 10,750 6,998 1,818 229 Return to TOC Landscape Lighting Districts Detail Schedules La Paloma I - Zone 6 L1 (4686)2754686 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 13,708 12,826 11,738 10,382 Revenues Taxes 5,027 5,027 5,120 5,120 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 5,027 5,027 5,120 5,120 Expenditures Personnel - - - - Operating 5,909 6,115 6,476 7,864 Capital - - - - Transfers Out - - - - Total Expenditures 5,909 6,115 6,476 7,864 Ending Fund Balance 12,826 11,738 10,382 7,638 La Paloma II - Zone 6 L2 (4687)2754687 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 13,708 13,697 14,303 13,113 Revenues Taxes 4,643 4,643 4,736 4,736 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 4,643 4,643 4,736 4,736 Expenditures Personnel - - - - Operating 4,654 4,038 5,926 7,464 Capital - - - - Transfers Out - - - - Total Expenditures 4,654 4,038 5,926 7,464 Ending Fund Balance 13,697 14,303 13,113 10,385 230 Return to TOC Landscape Lighting Districts Detail Schedules La Paloma III - Zone 6 L3 (4693)2754693 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 13,708 12,659 12,197 10,506 Revenues Taxes 4,765 4,482 4,575 4,575 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 4,765 4,482 4,575 4,575 Expenditures Personnel - - - - Operating 5,814 4,944 6,266 7,953 Capital - - - - Transfers Out - - - - Total Expenditures 5,814 4,944 6,266 7,953 Ending Fund Balance 12,659 12,197 10,506 7,128 Sandpiper Court - Zone 6 SP (4694)2754694 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 13,708 14,524 16,077 14,978 Revenues Taxes 7,531 7,091 7,184 7,184 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 7,531 7,091 7,184 7,184 Expenditures Personnel - - - - Operating 6,715 5,538 8,283 9,742 Capital - - - - Transfers Out - - - - Total Expenditures 6,715 5,538 8,283 9,742 Ending Fund Balance 14,524 16,077 14,978 12,420 231 Return to TOC Landscape Lighting Districts Detail Schedules Sandpiper West - Zone 6 SW (4695)2754695 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 13,708 12,278 13,282 11,018 Revenues Taxes 7,123 6,899 6,992 6,992 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 7,123 6,899 6,992 6,992 Expenditures Personnel - - - - Operating 8,553 5,896 9,256 10,507 Capital - - - - Transfers Out - - - - Total Expenditures 8,553 5,896 9,256 10,507 Ending Fund Balance 12,278 13,282 11,018 7,503 Hovley Court West - Zone 6 HW (4696)2754696 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 13,708 10,116 11,077 7,218 Revenues Taxes 5,299 5,299 5,392 5,392 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - 1,000 Other Revenues - - - - Total Revenues 5,299 5,299 6,392 5,392 Expenditures Personnel - - - - Operating 8,891 4,338 10,251 12,407 Capital - - - - Transfers Out - - - - Total Expenditures 8,891 4,338 10,251 12,407 Ending Fund Balance 10,116 11,077 7,218 203 232 Return to TOC Landscape Lighting Districts Detail Schedules Diamondback - Zone 6 DB (4643)2754643 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 13,708 14,207 16,275 15,812 Revenues Taxes 4,887 4,886 4,980 4,980 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - Other Revenues - - - - Total Revenues 4,887 4,886 4,980 4,980 Expenditures Personnel - - - - Operating 4,388 2,818 5,443 7,020 Capital - - - - Transfers Out - - - - Total Expenditures 4,388 2,818 5,443 7,020 Ending Fund Balance 14,207 16,275 15,812 13,772 Palm Court - Zone 6 PC (4697)2754697 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 13,708 15,024 15,976 16,199 Revenues Taxes 4,666 4,506 4,600 4,600 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 4,666 4,506 4,600 4,600 Expenditures Personnel - - - - Operating 3,351 3,553 4,377 5,850 Capital - - - - Transfers Out - - - - Total Expenditures 3,351 3,553 4,377 5,850 Ending Fund Balance 15,024 15,976 16,199 14,949 233 Return to TOC Landscape Lighting Districts Detail Schedules Waring Court - Zone 7 (4374)2794374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 34,599 34,834 36,261 35,846 Revenues Taxes 5,875 5,683 5,776 5,776 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 177 602 - - Transfers In - - - - Other Revenues - - - - Total Revenues 6,052 6,285 5,776 5,776 Expenditures Personnel - - - - Operating 5,817 4,858 6,191 7,810 Capital - - - - Transfers Out - - - - Total Expenditures 5,817 4,858 6,191 7,810 Ending Fund Balance 34,834 36,261 35,846 33,812 Palm Gate - Zone 8 (4374)2804374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 23,091 31,295 39,971 46,543 Revenues Taxes 11,940 11,554 11,655 11,655 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 127 575 - - Transfers In - - - - Other Revenues - - - - Total Revenues 12,067 12,129 11,655 11,655 Expenditures Personnel - - - - Operating 3,864 3,452 5,083 6,987 Capital - - - - Transfers Out - - - - Total Expenditures 3,864 3,452 5,083 6,987 Ending Fund Balance 31,295 39,971 46,543 51,211 234 Return to TOC Landscape Lighting Districts Detail Schedules The Grove - Zone 9 (4374)2814374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 75,909 72,809 75,192 67,683 Revenues Taxes 20,971 20,964 21,000 21,000 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 382 1,264 - - Transfers In - - - - Other Revenues - - - - Total Revenues 21,353 22,228 21,000 21,000 Expenditures Personnel - - - - Operating 24,453 19,845 28,509 29,846 Capital - - - - Transfers Out - - - - Total Expenditures 24,453 19,845 28,509 29,846 Ending Fund Balance 72,809 75,192 67,683 58,837 Portola Place - Zone 11 (4374)2834374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 31,696 30,811 30,595 29,041 Revenues Taxes 4,372 4,228 4,324 4,324 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 159 524 - - Transfers In - - - - Other Revenues - - - - Total Revenues 4,531 4,752 4,324 4,324 Expenditures Personnel - - - - Operating 5,417 4,967 5,878 7,613 Capital - - - - Transfers Out - - - - Total Expenditures 5,417 4,967 5,878 7,613 Ending Fund Balance 30,811 30,595 29,041 25,752 235 Return to TOC Landscape Lighting Districts Detail Schedules Palm Desert Country Club - Zone 13 (4374)2994374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 134,888 133,951 157,243 76,713 Revenues Taxes 62,290 60,718 66,925 Permits & Fees - - - Intergovernmental - - - Charges for Services - - - Use of Money & Property 669 2,382 5,400 Transfers In - - - Other Revenues - - - Total Revenues 62,959 63,100 - 72,325 Expenditures Personnel - - - - Operating 63,896 39,808 80,530 88,406 Capital - - - - Transfers Out - - - - Total Expenditures 63,896 39,808 80,530 88,406 Ending Fund Balance 133,951 157,243 76,713 60,632 K&B at Palm Desert - Zone 14 (4374)2854374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 114,511 111,465 103,211 98,944 Revenues Taxes 16,517 15,994 16,137 16,137 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 569 1,862 - - Transfers In 3,553 5,445 5,445 5,445 Other Revenues - - - - Total Revenues 20,639 23,301 21,582 21,582 Expenditures Personnel - - - - Operating 23,685 31,555 25,849 28,423 Capital - - - - Transfers Out - - - - Total Expenditures 23,685 31,555 25,849 28,423 Ending Fund Balance 111,465 103,211 98,944 92,103 236 Return to TOC Landscape Lighting Districts Detail Schedules Canyon Crest - Zone 15 (4374)2864374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 47,771 46,945 47,207 45,488 Revenues Taxes 7,980 7,932 7,973 7,973 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 244 794 - - Transfers In - - - - Other Revenues - - - - Total Revenues 8,224 8,726 7,973 7,973 Expenditures Personnel - - - - Operating 9,051 8,463 9,692 12,031 Capital - - - - Transfers Out - - - - Total Expenditures 9,051 8,463 9,692 12,031 Ending Fund Balance 46,945 47,207 45,488 41,430 College View Estates II - Zone 16 CV2 (4374)2874374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 61,542 63,630 65,454 60,139 Revenues Taxes 6,968 6,642 6,847 6,847 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 1,871 6,310 - - Transfers In 4,199 3,408 3,408 3,408 Other Revenues - - - - Total Revenues 13,038 16,360 10,255 10,255 Expenditures Personnel - - - - Operating 10,950 14,536 15,570 17,003 Capital - - - - Transfers Out - - - - Total Expenditures 10,950 14,536 15,570 17,003 Ending Fund Balance 63,630 65,454 60,139 53,391 237 Return to TOC Landscape Lighting Districts Detail Schedules Sundance West - Zone 16 SD (4681)2874681 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 61,542 62,509 63,714 60,221 Revenues Taxes 7,099 6,877 6,976 6,976 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - 3,000 - Other Revenues - - - - Total Revenues 7,099 6,877 9,976 6,976 Expenditures Personnel - - - - Operating 6,131 5,672 13,469 15,610 Capital - - - - Transfers Out - - - - Total Expenditures 6,131 5,672 13,469 15,610 Ending Fund Balance 62,509 63,714 60,221 51,587 College View Estates I - Zone 16 CV1 (4684)2874684 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 61,542 62,478 61,234 60,721 Revenues Taxes 7,590 7,357 7,455 7,455 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - 8,000 Other Revenues - - - - Total Revenues 7,590 7,357 15,455 7,455 Expenditures Personnel - - - - Operating 6,654 8,601 15,968 16,801 Capital - - - - Transfers Out - - - - Total Expenditures 6,654 8,601 15,968 16,801 Ending Fund Balance 62,478 61,234 60,721 51,375 238 Return to TOC Landscape Lighting Districts Detail Schedules Petunia I - Zone 16 P1 (4682)2874682 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 61,542 61,543 67,871 60,477 Revenues Taxes 6,281 6,077 6,175 6,175 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In -6,408 - - Other Revenues - - - - Total Revenues 6,281 12,485 6,175 6,175 Expenditures Personnel - - - - Operating 6,280 6,157 13,569 13,675 Capital - - - - Transfers Out - - - - Total Expenditures 6,280 6,157 13,569 13,675 Ending Fund Balance 61,543 67,871 60,477 52,977 Sundance East - Zone 16 SE (4683)2874683 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 61,542 61,927 57,535 49,252 Revenues Taxes 4,488 4,346 4,438 4,438 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - Other Revenues - - - - Total Revenues 4,488 4,346 4,438 4,438 Expenditures Personnel - - - - Operating 4,103 8,738 12,721 13,942 Capital - - - - Transfers Out - - - - Total Expenditures 4,103 8,738 12,721 13,942 Ending Fund Balance 61,927 57,535 49,252 39,748 239 Return to TOC Landscape Lighting Districts Detail Schedules The Boulders - Zone 15 BD (4680)2874680 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 61,542 57,348 53,955 42,644 Revenues Taxes 4,079 3,939 4,032 4,032 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property - - - - Transfers In - - - - Other Revenues - - - - Total Revenues 4,079 3,939 4,032 4,032 Expenditures Personnel - - - - Operating 8,272 7,332 15,343 16,334 Capital - - - - Transfers Out - - - - Total Expenditures 8,272 7,332 15,343 16,334 Ending Fund Balance 57,348 53,955 42,644 30,342 President's Plaza I 2774373 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 154,139 212,569 379,806 408,255 Revenues Taxes 264,780 381,905 428,982 398,935 Permits & Fees - - - Intergovernmental - - - Charges for Services - - - Use of Money & Property 740 3,674 - Transfers In - 74,100 - Other Revenues - - - Total Revenues 265,520 459,679 428,982 398,935 Expenditures Personnel - - - - Operating 207,090 292,442 400,533 404,830 Capital - - - - Transfers Out - - - - Total Expenditures 207,090 292,442 400,533 404,830 Ending Fund Balance 212,569 379,806 408,255 402,360 240 Return to TOC Landscape Lighting Districts Detail Schedules President's Plaza III 2824373 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 66,309 83,860 103,739 111,604 Revenues Taxes 46,781 47,963 46,874 48,062 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 367 1,508 - - Transfers In - - - - Other Revenues - - - - Total Revenues 47,148 49,471 46,874 48,062 Expenditures Personnel - - - - Operating 29,596 29,593 39,009 51,014 Capital - - - - Transfers Out - - - - Total Expenditures 29,596 29,593 39,009 51,014 Ending Fund Balance 83,860 103,739 111,604 108,652 BAD No. 1 2894374 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 637,798 886,447 1,037,093 474,312 Revenues Taxes 251,986 260,232 252,825 260,410 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 14,963 55,838 7,000 125,500 Transfers In - - - - Other Revenues - - - - Total Revenues 266,949 316,070 259,825 385,910 Expenditures Personnel - - - - Operating 18,300 3,506 265,008 118,599 Capital - 161,917 557,598 - Transfers Out - - - - Total Expenditures 18,300 165,424 822,606 118,599 Ending Fund Balance 886,447 1,037,093 474,312 741,623 241 Return to TOC THIS PAGE INTENTIONALLY LEFT BLANK 242 Return to TOC SECTION 6: DEBT SERVICE ASSESSMENT DISTRICT FUNDS 243 Return to TOC 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. 244 Return to TOC 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. 245 Return to TOC Fiduciary Funds Detail Schedules Assessment Dist 84-1 303 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 516,516 503,724 - - Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (12,792) 8,698 - - Transfers In - - - - Other Revenues - - - - Total Revenues (12,792) 8,698 - - Expenditures Personnel - - - - Operating - 534,000 - - Capital - - - - Transfers Out - - - - Total Expenditures - 534,000 - - Ending Fund Balance 503,724 (21,578) - - Assessment Dist 87-1 304 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 237,422 232,522 235,608 235,608 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (4,900) 3,086 - - Transfers In - - - - Other Revenues - - - - Total Revenues (4,900) 3,086 - - Expenditures Personnel - - - - Operating - - 188,669 188,669 Capital - - - - Transfers Out - - - - Total Expenditures - - 188,669 188,669 Ending Fund Balance 232,522 235,608 235,608 46,939 246 Return to TOC Fiduciary Funds Detail Schedules Assessment Dist 92-1 306 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 122,163 119,247 121,231 121,231 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (2,916) 1,983 - - Transfers In - - - - Other Revenues - - - - Total Revenues (2,916) 1,983 - - Expenditures Personnel - - - - Operating - - - 121,231 Capital - - - - Transfers Out - - - - Total Expenditures - - - 121,231 Ending Fund Balance 119,247 121,230 121,231 - Assessment Dist 91-4 Bighorn 307 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 327,334 319,520 324,833 324,833 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (7,814) 5,313 - - Transfers In - - - - Other Revenues - - - - Total Revenues (7,814) 5,313 - - Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 319,520 324,833 324,833 324,833 247 Return to TOC Fiduciary Funds Detail Schedules Assessment Dist 94-2 Sunterrace/Varner 308 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 102,233 100,318 103,785 103,785 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (1,915) 3,467 - - Transfers In - - - - Other Revenues - - - - Total Revenues (1,915) 3,467 - - Expenditures Personnel - - - - Operating - - - 101,978 Capital - - - - Transfers Out - - - - Total Expenditures - - - 101,978 Ending Fund Balance 100,318 103,785 103,785 1,807 Assessment Dist 94-3 Merano 309 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 27,673 26,763 29,468 29,968 Revenues Taxes 1,606 837 - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (1,141) 1,868 500 2,200 Transfers In - - - - Other Revenues - - - - Total Revenues 465 2,705 500 2,200 Expenditures Personnel - - - - Operating 1,375 - - - Capital - - - - Transfers Out - - - - Total Expenditures 1,375 - - - Ending Fund Balance 26,763 29,468 29,968 32,168 248 Return to TOC Fiduciary Funds Detail Schedules Assessment Dist 98-1 Canyons of Bighorn 311 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 83,752 82,184 85,024 85,524 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (1,568) 2,840 500 3,300 Transfers In - - - - Other Revenues - - - - Total Revenues (1,568) 2,840 500 3,300 Expenditures Personnel - - - - Operating - - - - Capital - - - - Transfers Out - - - - Total Expenditures - - - - Ending Fund Balance 82,184 85,024 85,524 88,824 Assessment Dist 01-1 Silver Spur 312 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 278,855 277,667 307,924 308,924 Revenues Taxes 179,641 175,979 167,563 167,563 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (5,416) 8,182 1,000 8,700 Transfers In - - - - Other Revenues - - - - Total Revenues 174,225 184,161 168,563 176,263 Expenditures Personnel - - - - Operating 14,698 15,255 13,800 13,800 Capital - - - - Transfers Out 160,715 138,649 153,763 162,559 Total Expenditures 175,413 153,904 167,563 176,359 Ending Fund Balance 277,667 307,924 308,924 308,828 249 Return to TOC Fiduciary Funds Detail Schedules Assessment Dist Highlands 314 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 13,944 34,390 59,751 61,049 Revenues Taxes 142,682 128,760 120,391 120,391 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (1,961) 2,725 300 2,600 Transfers In - - - - Other Revenues - - - - Total Revenues 140,722 131,485 120,691 122,991 Expenditures Personnel - - - - Operating 120,276 106,124 119,393 120,665 Capital - - - - Transfers Out - - - - Total Expenditures 120,276 106,124 119,393 120,665 Ending Fund Balance 34,390 59,751 61,049 63,375 Assessment Dist Section 29 315 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 3,919,204 2,481,657 2,605,928 2,574,628 Revenues Taxes 1,468,553 1,449,225 1,447,900 1,447,900 Permits & Fees -- -- Intergovernmental -- -- Charges for Services -- -- Use of Money & Property (29,648) 24,554 2,700 16,800 Transfers In 18,361,789 -- - Other Revenues -- -- Total Revenues 19,800,694 1,473,779 1,450,600 1,464,700 Expenditures Personnel -- -- Operating 21,238,242 1,349,508 1,481,900 1,435,900 Capital -- -- Transfers Out -- -- Total Expenditures 21,238,242 1,349,508 1,481,900 1,435,900 Ending Fund Balance 2,481,657 2,605,928 2,574,628 2,603,428 250 Return to TOC Fiduciary Funds Detail Schedules Assessment Dist 91-1 Indian Ridge 351 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 1,176,323 1,154,363 1,194,252 1,200,252 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property (21,960) 39,889 6,000 22,100 Transfers In - - - - Other Revenues - - - - Total Revenues (21,960) 39,889 6,000 22,100 Expenditures Personnel - - - - Operating - - - 1,173,458 Capital - - - - Transfers Out - - - - Total Expenditures - - - 1,173,458 Ending Fund Balance 1,154,363 1,194,252 1,200,252 48,894 Assessment Dist CFD University Park 353 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 5,905,172 896,045 951,268 941,568 Revenues Taxes 512,506 501,300 494,850 494,850 Permits & Fees -- -- Intergovernmental -- -- Charges for Services -- -- Use of Money & Property 5,792,956 10,570 2,500 12,550 Transfers In 2,692 -- - Other Revenues -- -- Total Revenues 6,308,154 511,870 497,350 507,400 Expenditures Personnel -- -- Operating 11,317,280 456,647 507,050 965,850 Capital -- -- Transfers Out -- -- Total Expenditures 11,317,280 456,647 507,050 965,850 Ending Fund Balance 896,045 951,268 941,568 483,118 251 Return to TOC Fiduciary Funds Detail Schedules Assessment Dist CFD University Park 2021 354 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance - 1,419,810 1,533,643 1,533,643 Revenues Taxes 922,072 926,901 917,575 917,575 Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 13,945,978 12,276 - 8,100 Transfers In - - - - Other Revenues - - - - Total Revenues 14,868,050 939,177 917,575 925,675 Expenditures Personnel - - - - Operating 13,448,240 825,344 917,575 1,785,850 Capital - - - - Transfers Out - - - - Total Expenditures 13,448,240 825,344 917,575 1,785,850 Ending Fund Balance 1,419,810 1,533,643 1,533,643 673,468 Assessment Dist CFD University Park 2021 -1 Series 2024 355 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance -- - 1,267,284 Revenues Taxes -- -- Permits & Fees -- -- Intergovernmental -- -- Charges for Services -- -- Use of Money & Property -- 11,267,284 - Transfers In -- -- Other Revenues -- -- Total Revenues -- 11,267,284 - Expenditures Personnel -- -- Operating -- -- Capital -- 10,000,000 - Transfers Out -- -- Total Expenditures -- 10,000,000 - Ending Fund Balance -- 1,267,284 1,267,284 252 Return to TOC Fiduciary Funds Detail Schedules Palm Desert Finance Authority 391 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 176,863 177,200 167,432 167,432 Revenues Taxes - - - - Permits & Fees - - - - Intergovernmental - - - - Charges for Services - - - - Use of Money & Property 341 6,251 - - Transfers In 160,715 138,649 153,763 162,559 Other Revenues - - - - Total Revenues 161,056 144,900 153,763 162,559 Expenditures Personnel - - - - Operating 160,719 154,669 153,763 162,559 Capital - - - - Transfers Out - - - - Total Expenditures 160,719 154,669 153,763 162,559 Ending Fund Balance 177,200 167,432 167,432 167,432 Retiree Health Benefits 576 Description FY 2021-22 Actuals FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Beginning Fund Balance 2,898,106 2,871,551 2,944,261 2,946,511 Revenues Taxes -- -- Permits & Fees -- -- Intergovernmental -- -- Charges for Services -- -- Use of Money & Property (26,555) 72,710 10,000 93,500 Transfers In 1,001,688 834,654 744,824 479,824 Other Revenues -- -- Total Revenues 975,133 907,364 754,824 573,324 Expenditures Personnel -- -- Operating 1,001,688 834,654 752,574 1,468,064 Capital -- -- Transfers Out -- -- Total Expenditures 1,001,688 834,654 752,574 1,468,064 Ending Fund Balance 2,871,551 2,944,261 2,946,511 2,051,771 253 Return to TOC DEBT SERVICES SCHEDULES 254 Return to TOC 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 $4,365,000.00 Matured Principal 800,000.00 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 Semi-Annual Payment Total Annual 255 Return to TOC 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 $540,000.00 Matured Principal 1,625,000.00 Called Principal 175,000.00 Total Bond Issue $2,340,000.00 Total AnnualBond Call City of Palm Desert Assessment District 2001-01 Silver Spur REVISED DEBT SERVICE SCHEDULE Principal DueCalled AmountPayment Due Interest Rate Interest Due Semi-Annual PaymentCall Premium 256 Return to TOC Dated Date:8/8/2006 First Coupon:3/2/2007 First Maturity:9/2/2007 3/2/2007 $382,000.00 $0.00 $0.00 $89,219.12 $471,219.12 9/2/2007 3.85000% 5,000.00 35,000.00 69,215.50 104,215.50 575,434.62 3/2/2008 68,541.75 68,541.75 9/2/2008 3.90000% 6,000.00 46,000.00 68,541.75 114,541.75 183,083.50 3/2/2009 67,644.75 67,644.75 9/2/2009 4.10000% 935,000.00 0.00 6,000.00 48,000.00 67,644.75 1,050,644.75 1,118,289.50 3/2/2010 43,181.50 43,181.50 9/2/2010 4.25000%25,000.00 32,000.00 43,181.50 75,181.50 118,363.00 3/2/2011 29,000.00 0.00 42,501.50 71,501.50 9/2/2011 4.35000%25,000.00 34,000.00 41,766.00 75,766.00 147,267.50 3/2/2012 41,026.50 41,026.50 9/2/2012 4.45000%27,000.00 35,000.00 41,026.50 76,026.50 117,053.00 3/2/2013 40,247.75 40,247.75 9/2/2013 4.55000%28,000.00 36,000.00 40,247.75 76,247.75 116,495.50 3/2/2014 27,000.00 0.00 39,428.75 66,428.75 9/2/2014 4.65000%30,000.00 37,000.00 38,742.00 75,742.00 142,170.75 3/2/2015 37,881.75 37,881.75 9/2/2015 4.70000%32,000.00 38,000.00 37,881.75 75,881.75 113,763.50 3/2/2016 36,988.75 36,988.75 9/2/2016 4.80000%33,000.00 41,000.00 36,988.75 77,988.75 114,977.50 3/2/2017 36,004.75 36,004.75 9/2/2017 4.85000%35,000.00 42,000.00 36,004.75 78,004.75 114,009.50 3/2/2018 34,986.25 34,986.25 9/2/2018 4.90000%37,000.00 44,000.00 34,986.25 78,986.25 113,972.50 3/2/2019 14,000.00 0.00 33,908.25 47,908.25 9/2/2019 4.95000%38,000.00 47,000.00 33,550.25 80,550.25 128,458.50 3/2/2020 85,000.00 0.00 32,387.00 117,387.00 9/2/2020 5.00000%41,000.00 48,000.00 30,204.50 78,204.50 195,591.50 3/2/2021 29,004.50 29,004.50 9/2/2021 5.05000%46,000.00 48,000.00 29,004.50 77,004.50 106,009.00 3/2/2022 27,792.50 27,792.50 9/2/2022 5.10000% 11,000.00 0.00 48,000.00 50,000.00 27,792.50 88,792.50 116,585.00 3/2/2023 26,235.25 26,235.25 9/2/2023 5.10000%52,000.00 51,000.00 26,235.25 77,235.25 103,470.50 3/2/2024 24,934.75 24,934.75 9/2/2024 5.10000%55,000.00 54,000.00 24,934.75 78,934.75 103,869.50 3/2/2025 23,557.75 23,557.75 9/2/2025 5.10000%57,000.00 57,000.00 23,557.75 80,557.75 104,115.50 3/2/2026 22,104.25 22,104.25 9/2/2026 5.10000%60,000.00 60,000.00 22,104.25 82,104.25 104,208.50 3/2/2027 20,574.25 20,574.25 9/2/2027 5.15000%63,000.00 63,000.00 20,574.25 83,574.25 104,148.50 3/2/2028 18,952.00 18,952.00 9/2/2028 5.15000%66,000.00 67,000.00 18,952.00 85,952.00 104,904.00 3/2/2029 17,226.75 17,226.75 9/2/2029 5.15000%69,000.00 70,000.00 17,226.75 87,226.75 104,453.50 3/2/2030 15,424.25 15,424.25 9/2/2030 5.15000%74,000.00 73,000.00 15,424.25 88,424.25 103,848.50 3/2/2031 13,544.50 13,544.50 9/2/2031 5.15000%77,000.00 77,000.00 13,544.50 90,544.50 104,089.00 3/2/2032 11,561.75 11,561.75 9/2/2032 5.15000%81,000.00 81,000.00 11,561.75 92,561.75 104,123.50 3/2/2033 9,476.00 9,476.00 9/2/2033 5.15000%85,000.00 85,000.00 9,476.00 94,476.00 103,952.00 3/2/2034 7,287.25 7,287.25 9/2/2034 5.15000%89,000.00 90,000.00 7,287.25 97,287.25 104,574.50 3/2/2035 4,969.75 4,969.75 9/2/2035 5.15000%94,000.00 94,000.00 4,969.75 98,969.75 103,939.50 3/2/2036 2,549.25 2,549.25 9/2/2036 5.15000%99,000.00 99,000.00 2,549.25 101,549.25 104,098.50 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 $916,000.00 Matured Principal 766,000.00 Called Principal 1,483,000.00 Total Bond Issue $3,165,000.00 Total AnnualBond Call City of Palm Desert Assessment District No. 2004-01 (Highland) REVISED DEBT SERVICE SCHEDULE Principal DueCalled AmountPayment Due Interest Rate Interest Due Semi-Annual PaymentCall Premium 257 Return to TOC Dated Date:7/14/2021 First Coupon:3/2/2022 First Maturity:9/2/2022 3/2/2022 $0.00 $406,790.00 $406,790.00 9/2/2022 2.00000%685,000.00 321,150.00 1,006,150.00 1,412,940.00 3/2/2023 15,000.00 450.00 314,300.00 329,750.00 9/2/2023 4.00000%785,000.00 314,000.00 1,099,000.00 1,428,750.00 3/2/2024 298,300.00 298,300.00 9/2/2024 4.00000% 1,290,000.00 38,700.00 815,000.00 298,300.00 2,442,000.00 2,740,300.00 3/2/2025 256,200.00 256,200.00 9/2/2025 4.00000%80,000.00 770,000.00 256,200.00 1,026,200.00 1,282,400.00 3/2/2026 240,800.00 240,800.00 9/2/2026 4.00000%80,000.00 800,000.00 240,800.00 1,040,800.00 1,281,600.00 3/2/2027 224,800.00 224,800.00 9/2/2027 4.00000%85,000.00 835,000.00 224,800.00 1,059,800.00 1,284,600.00 3/2/2028 208,100.00 208,100.00 9/2/2028 4.00000%90,000.00 865,000.00 208,100.00 1,073,100.00 1,281,200.00 3/2/2029 190,800.00 190,800.00 9/2/2029 4.00000%90,000.00 900,000.00 190,800.00 1,090,800.00 1,281,600.00 3/2/2030 172,800.00 172,800.00 9/2/2030 4.00000%95,000.00 940,000.00 172,800.00 1,112,800.00 1,285,600.00 3/2/2031 154,000.00 154,000.00 9/2/2031 4.00000%100,000.00 975,000.00 154,000.00 1,129,000.00 1,283,000.00 3/2/2032 134,500.00 134,500.00 9/2/2032 4.00000%105,000.00 1,015,000.00 134,500.00 1,149,500.00 1,284,000.00 3/2/2033 114,200.00 114,200.00 9/2/2033 4.00000%110,000.00 1,050,000.00 114,200.00 1,164,200.00 1,278,400.00 3/2/2034 93,200.00 93,200.00 9/2/2034 4.00000%110,000.00 1,095,000.00 93,200.00 1,188,200.00 1,281,400.00 3/2/2035 71,300.00 71,300.00 9/2/2035 4.00000%115,000.00 1,140,000.00 71,300.00 1,211,300.00 1,282,600.00 3/2/2036 48,500.00 48,500.00 9/2/2036 4.00000%120,000.00 1,190,000.00 48,500.00 1,238,500.00 1,287,000.00 3/2/2037 24,700.00 24,700.00 9/2/2037 4.00000%125,000.00 1,235,000.00 24,700.00 1,259,700.00 1,284,400.00 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 Outstanding Principal $12,810,000.00 Matured Principal 2,285,000.00 Called Principal 1,305,000.00 Total Bond Issue $16,400,000.00 Total AnnualBond Call City of Palm Desert Section 29 Reassessment District No. 2004-02R REVISED DEBT SERVICE SCHEDULE Principal DueCalled AmountPayment Due Interest Rate Interest Due Semi-Annual PaymentCall Premium 258 Return to TOC 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 $14,335,000.00 Matured Principal 865,000.00 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 Semi-Annual Payment Total Annual 259 Return to TOC 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 $11,600,000.00 Matured Principal 0.00 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 Semi-Annual Payment Total Annual 260 Return to TOC SECTION 7: CAPITAL IMPROVEMENT PROGRAM 261 Return to TOC 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 2023-24 & are not expected to be expended by June 30, 2024. 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, 2024, for appropriations approved by the City Council through the last meeting in June, 2024. *NOTE: Appropriations & encumbrances for carryover from FY 2023-24 to 2024-25 are estimated. Amounts are subject to change due to projects approved by Council prior to June 30, 2024. 2023-24 Carryover Requested 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 Total 37,913,516 72,431,781 92,384,586 39,302,740 21,392,958 14,365,000 277,790,581 Program Type Total 2023-24 Carryover Requested 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 Total 37,913,516 72,431,781 92,384,586 39,302,740 21,392,958 14,365,000 277,790,581 Totals Summary of Funding Sources 262 Return to TOC CAPITAL IMPROVEMENT FUNDS PROGRAM Annual AD Annual R/M Debt Service Funds 3034311-4332000 - - 24,511 - - - 24,511 Annual AD Annual R/M Debt Service Funds 3044311-4332000 188,669 -- - - - 188,669 Annual AD Annual R/M Debt Service Funds 3064311-4332000 121,231 -- - - - 121,231 Annual AD Annual R/M Debt Service Funds 3074311-4332000 - - 324,833 - - - 324,833 Annual AD Annual R/M Debt Service Funds 3084311-4332000 101,978 - - - - - 101,978 Annual AD Annual R/M Debt Service Funds 3514311-4332000 1,173,458 - - - - - 1,173,458 Annual Bridge Inspection & Repair Program Special Revenue Funds 2134359-4400100 442,141 700,000 2,000,000 300,000 300,000 300,000 4,042,141 Cont.City Hall ADA & Parking Lot Improvements Capital Project Funds 4004161-5000914 - - - - - - - Annual Citywide Pavement Condition Evaluation Special Revenue Funds 2114311-4391505 100,000 250,000 110,000 110,000 110,000 110,000 790,000 New CV Link Enhancements & Slurry Seal Special Revenue Funds 2134311-4332000 446,048 - - - - - 446,048 Cont.CV Link Hovley Connector Special Revenue Funds 2314670-5000202 - - - 3,500,000 - - 3,500,000 Cont.Desert Willow Parking Lot Landscape Project Enterprise Funds 4414195-4809200 75,952 - - - - - 75,952 Cont.Fire Station 102 Special Revenue Funds 2304220-4400100 3,332,600 - - - - - 3,332,600 Cont.Fire Station 102 Special Revenue Funds 2354270-4400100 663,629 - - - - - 663,629 Cont.Fire Station 102 PA2 Capital Project Funds 4514270-4400100 - - - - - - - Cont.Fire Station 102 PA4 Capital Project Funds 4514270-4400100 - 12,000,000 8,000,000 - - - 20,000,000 New Fire Station 33 Remodel Special Revenue Funds 2304220-4400100 - 500,000 6,000,000 - - - 6,500,000 New Fire Station 71 Rebuild Special Revenue Funds 2304220-4400100 - 450,000 6,500,000 - - - 6,950,000 Cont.Haystack Channel Rehab Capital Project Funds 4204370-5000454 3,294,486 - - - - - 3,294,486 Cont.Haystack Road Traffic Calming Improve Special Revenue Funds 2134565-5000909 1,389,754 - - - - - 1,389,754 Cont.Haystack/Highway 74 & Monterey/Fred Waring Mod. Special Revenue Funds 2134250-5000904 14,863 - - - - - 14,863 Cont.HSIP Crosswalks Special Revenue Funds 2134317-5000908 216,259 - - - - - 216,259 Cont.HSIP Signal Backplates Special Revenue Funds 2134317-5000908 1,601,996 - - - - - 1,601,996 New Mountain View Retention Basin General Fund 1104159-4219100 1,640,359 - - - - - 1,640,359 New New Library Facility Capital Project Funds 4524136-4400100 69,015 3,200,000 - - -- 3,269,015 New New Library Facility Capital Project Funds 4514136-4400100 - - 16,000,000 - - - 16,000,000 Cont.PD Link Special Revenue Funds 2134670-5000202 1,300,000 250,000 250,000 250,000 2,050,000 Cont.PDHA Replacement Expenditures Special Revenue Funds 8714195-4331100 1,914,841 4,500,000 - - - - 6,414,841 Cont.Sec 29 & Gerald Ford Improv on Det Basins & Storm Drain Special Revenue Funds 2894374-5000455 - - - - - - - Cont.Sec 29 & Gerald Ford Improv on Det Basins & Storm Drain Capital Project Funds 4514374-5000455 - - - - - - - Cont.Sec 29 & Gerald Ford Improv on Det Basins & Storm Drain Special Revenue Funds 2324370-5000455 2,559 - - - - - 2,559 New Stormwater and Drainage Infrastructure Assessment Special Revenue Funds 2134370-4400100 - 3,360,000 2,680,000 2,680,000 2,745,000 2,745,000 14,210,000 Annual Street Resurfacing Program Special Revenue Funds 2114311-4332000 4,252,793 2,000,000 1,500,000 1,500,000 1,500,000 1,500,000 12,252,793 Annual Street Resurfacing Program Special Revenue Funds 2114311-4391505 - 1,300,000 - - -- 1,300,000 Annual Street Resurfacing Program Special Revenue Funds 2134311-4332000 598,856 2,000,000 6,500,000 3,500,000 2,500,000 2,500,000 17,598,856 New Vitalia Way &Gerald Ford Drive Traffic Signal improv Special Revenue Funds 2134385-5000911 625,167 - - - - - 625,167 Annual Walk n Roll PD Special Revenue Funds 2134633-5000103 1,921,720 2,500,000 - - - - 4,421,720 TOTALS 24,188,374 34,060,000 49,889,344 11,840,000 7,405,000 7,155,000 134,537,718 CIP Funding Sources 2023-24 Carryover Requested 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 General Fund 1,640,359 - - - - - Special Revenue Funds 17,523,226 18,860,000 25,540,000 11,840,000 7,405,000 7,155,000 Capital Project Funds 3,363,501 15,200,000 24,000,000 - - - Debt Service Funds 1,585,336 -349,344 - - - Internal Service Funds - - - - - - Enterprise Funds 75,952 - - - - - Unfunded - - - - - - TOTALS 24,188,374 34,060,000 49,889,344 11,840,000 7,405,000 7,155,000 CIP PROJECTS 263 Return to TOC CAPITAL IMPROVEMENT FUNDS PROGRAM Annual ADA Curb Ramp Modifications General Fund 1104312-4332000 - 50,000 50,000 50,000 50,000 50,000 250,000 Annual ADA Curb Ramp Modifications Special Revenue Funds 2134312-4400100 - 100,000 100,000 100,000 100,000 100,000 500,000 Deferred Artists Center at Galen Improv Capital Project Funds 4504164-4388500 - 150,000 75,000 75,000 - - 300,000 Annual Bike Lane Striping Special Revenue Funds 2134633-5000204 - 150,000 150,000 150,000 150,000 - 600,000 Deferred Cahuilla Hills Park Improvements Special Revenue Funds 2204649-4400100 329,544 - - - - - 329,544 Deferred Cahuilla Hills Park Improvements Capital Project Funds 4004618-4400100 - 1,800,000 - - - - 1,800,000 Annual Catch Basin & Inlet Modifications Special Revenue Funds 2114311-4332000 - 110,000 110,000 110,000 100,000 100,000 530,000 Cont.Catch Basin & Inlet Modifications Capital Project Funds 4204314-4332000 18,535 275,000 275,000 275,000 275,000 275,000 1,393,535 Cont.City Hall Roof Improvements Capital Project Funds 4504161-4400100 150,000 150,000 150,000 - - - 450,000 Annual Citywide Street Striping &Lane Improv Special Revenue Funds 2134315-4332000 - 300,000 300,000 300,000 300,000 - 1,200,000 Cont.Citywide Wayfinding Signage Special Revenue Funds 2134300-5000910 - 250,000 250,000 - - - 500,000 Deferred Civic Center Complex Improvements Capital Project Funds 4504161-4400100 - 675,000 250,000 250,000 250,000 - 1,425,000 Deferred Civic Center Park Improvements Capital Project Funds 4004674-4400100 600,000 1,050,000 450,000 250,000 250,000 250,000 2,850,000 Deferred Community Gardens Box Renovation Capital Project Funds 4004618-4400100 - 250,000 250,000 250,000 100,000 100,000 950,000 Deferred Corporation Yard Building Improv Capital Project Funds 4004330-4400100 - 650,000 100,000 75,000 75,000 75,000 975,000 Cont.Desert Recreation District Building Improv Capital Project Funds 4514164-4400100 3,770,946 - - - - - 3,770,946 Cont.El Paseo Mid-Block Crossing Special Revenue Funds 2134311-4332000 750,000 1,000,000 - - - - 1,750,000 Cont.El Paseo Mid-Block Crossing Capital Project Funds 4514679-5000102 250,000 - - - - - 250,000 Deferred El Paseo Parkway Improvements Capital Project Funds 2134310-4400100 - 500,000 150,000 150,000 150,000 150,000 1,100,000 Cont.Facilities Maint Master Plan Capital Project Funds 4504164-4309000 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Cont.Fire Cliff - Golf Course Improve Capital Project Funds 4414195-4809200 - - - 50,000 50,000 50,000 150,000 Deferred Fire Station 33 Building Improv Special Revenue Funds 2304220-4400100 - 150,000 150,000 150,000 150,000 150,000 750,000 Deferred Fire Station 67 Building Improv Special Revenue Funds 2304220-4400100 450,000 275,000 75,000 75,000 75,000 75,000 1,025,000 Deferred Fire Station 71 Building Improv Special Revenue Funds 2304220-4400100 - 100,000 150,000 150,000 150,000 150,000 700,000 Deferred Fire Station 71 Tenant Improve Special Revenue Funds 2304220-4400100 - 300,000 300,000 300,000 300,000 300,000 1,500,000 Deferred Henderson Building improv Capital Project Funds 4504164-4400100 - 150,000 150,000 150,000 150,000 150,000 750,000 Deferred Historical Society Building Improv Capital Project Funds 4504164-4400100 - 150,000 100,000 100,000 100,000 100,000 550,000 Cont.Homme Adams Park New Prefabricated Restroom Capital Project Funds 4004618-4400100 150,000 750,000 - - - - 900,000 Annual Housing Mitigation Special Revenue Funds 2144490-4390101 - 250,000 250,000 250,000 250,000 - 1,000,000 Deferred Hovley Soccer Park Improvements Capital Project Funds 4004618-4400100 250,000 150,000 800,000 - - - 1,200,000 Deferred Magnesia Falls Park Improvements Capital Project Funds 4004618-4400100 - 200,000 - - -- 200,000 Cont.Market Place Dr & Cook Traffic Signal improv.Special Revenue Funds 2134385-5000911 1,029,482 - - - - - 1,029,482 Cont.Market Place Dr & Cook Traffic Signal improv.Special Revenue Funds 2344250-4400100 460,075 - - - - - 460,075 Deferred Median Landscape Rehabilitation General Fund 1104614-4337001 - 750,000 750,000 750,000 750,000 750,000 3,750,000 New Mid-Valley Channel Improvements Capital Project Funds 4004370-5000456 - 150,000 150,000 150,000 -- 450,000 Annual Motorcycle Replacement Special Revenue Funds 2294210-4391400 - 35,000 36,000 - - - 71,000 Cont.Mountain View - Golf Course Improve Capital Project Funds 4414195-4809200 - - - 250,000 3,500,000 - 3,750,000 Annual Neighborhood Traffic Calming Program Special Revenue Funds 2134565-5000903 - 200,000 200,000 200,000 200,000 - 800,000 Cont.North Sphere Community Park - Future Improv Capital Project Funds 4514618-5000913 - 150,000 - - - - 150,000 Cont.North Sphere Community Park - Future Improv Unfunded N/A - 5,000,000 10,000,000 - - - 15,000,000 New North Sphere Regional Park - Future Improv Unfunded N/A - - 15,000,000 15,000,000 - - 30,000,000 Cont.Office Space Improv- Phase 1 Capital Project Funds 4504164-4400100 132,487 - - - - - 132,487 New Office Space Improv- Phase 2 Capital Project Funds 4504164-4400100 - 350,000 - - - - 350,000 New Office Space Improv- Phase 3 Capital Project Funds 4504164-4400100 - 750,000 - - - - 750,000 Deferred Palm Desert Aquatic Center Special Revenue Funds 2424549-4400100 150,000 350,000 - 250,000 250,000 - 1,000,000 Cont.Palma Village Park Improve Special Revenue Funds 2204649-4400100 10,650 - - - - - 10,650 Deferred Palma Village Park Improve Capital Project Funds 4004618-4400100 220,000 250,000 150,000 - - - 620,000 PUBLIC WORKS PROJECTS 264 Return to TOC CAPITAL IMPROVEMENT FUNDS PROGRAM Deferred Park Playground Improvements Capital Project Funds 4004618-4400100 - 125,000 1,500,000 1,500,000 75,000 75,000 3,275,000 Deferred Parking Lot Rehab & Maint General Fund 1104313-4332000 168,000 200,000 500,000 500,000 500,000 500,000 2,368,000 Annual Parks & Medians Cal Sense/Smart Controller Irrigation Capital Project Funds 4004388-4400100 - 75,000 75,000 - - - 150,000 Cont.Parkview Office Complex - Facility Improve Enterprise Funds 5104361-4400100 2,000,000 850,000 250,000 250,000 1,500,000 1,500,000 6,350,000 Annual Pickleball, Tennis, & Basketball Court Resurfacing Capital Project Funds 4004618-4400100 - 100,000 100,000 100,000 100,000 100,000 500,000 Annual Pickleball, Tennis, & Basketball Court Resurfacing General Fund 1104674-4400100 - 50,000 50,000 50,000 50,000 50,000 250,000 Deferred Portola Community Center Renovations Capital Project Funds 4004439-4391503 - 50,000 - - - - 50,000 Deferred Portola Community Center Renovations Capital Project Funds 4504439-4400100 100,000 500,000 - - - - 600,000 Cont.President's Plaza East & West Parking Lot Rehab Capital Project Funds 4004692-4400100 150,423 78,612 80,971 83,400 - - 393,406 Annual Public Buildings Furnishings Capital Project Funds 4504161-4400100 - 100,000 100,000 100,000 100,000 - 400,000 Cont.Safe Routes to Schools Plan Special Revenue Funds 2134300-5000910 675,000 - - - - - 675,000 Deferred Sidewalk Replacement Program General Fund 1104310-4332000 - 150,000 150,000 150,000 150,000 150,000 750,000 Deferred Sidewalk Replacement Program Special Revenue Funds 2134310-5000205 - 100,000 100,000 100,000 100,000 100,000 500,000 Deferred State Building Improvements Enterprise Funds 5104361-4400100 - 4,850,000 - - -- 4,850,000 Cont.Technology Drive Extension to Gerald Ford Drive General Fund 1104311-4332000 300,000 - - - - - 300,000 Deferred Traffic Management System Replacement Capital Project Funds 4004250-4400100 - 1,500,000 - - -- 1,500,000 Annual Traffic Operations & Capacity Improv Special Revenue Funds 2134250-5000907 - 750,000 750,000 750,000 750,000 750,000 3,750,000 Deferred Traffic Signal Hardware Upgrades Special Revenue Funds 2134250-5000906 - 800,000 300,000 300,000 300,000 300,000 2,000,000 Deferred Traffic Signal Hardware Upgrades (IISNS Signs)Special Revenue Funds 2134250-5000906 - 500,000 500,000 500,000 500,000 500,000 2,500,000 Deferred University Park Improvements Capital Project Funds 4004618-4400100 - 250,000 150,000 150,000 - - 550,000 Deferred Washington Park Improvements Capital Project Funds 4004618-4400100 - 100,000 800,000 - - - 900,000 Annual Vehicle Leases Maintenance General Fund 1104331-4334000 - 45,000 - - -45,000 Cont.Ambulance Purchase/Remounts Internal Service Funds 5304220-4403000 200,000 350,000 350,000 - - - 900,000 New Backhoe Internal Service Funds 5304310-4403000 - 150,000 - - -- 150,000 New Bucket Truck Internal Service Funds 5304310-4403000 - 350,000 - - -- 350,000 New City Hall Charging Stations Internal Service Funds 5304310-4404500 - 450,000 250,000 - - - 700,000 Annual Desktop-Laptops Internal Service Funds 5304190-4404000 - 286,783 325,655 460,072 340,183 - 1,412,693 New EV Carpools Internal Service Funds 5304310-4403000 - 250,000 250,000 - - - 500,000 New Forklift Internal Service Funds 5304310-4403000 - 50,000 - - - - 50,000 Cont.Graffiti Truck Internal Service Funds 5304310-4403000 110,000 - - - - - 110,000 New Message Boards Internal Service Funds 5304310-4403000 - 75,000 - - -- 75,000 New New Golf Cart Landscape Internal Service Funds 5304310-4403000 - 25,000 - - -- 25,000 New Portable Generator Internal Service Funds 5304310-4403000 - 200,000 - - -- 200,000 New Pressure Washers Internal Service Funds 5304310-4403000 - 75,000 - - -- 75,000 New Skip Loader Internal Service Funds 5304310-4403000 - 125,000 - - -- 125,000 Cont.Stryker Gurneys Internal Service Funds 5304220-4403000 - 125,000 - - - - 125,000 New Track Loader Internal Service Funds 5304310-4403000 - 125,000 - - -- 125,000 New Trash Pump Internal Service Funds 5304310-4403000 - 50,000 - - -- 50,000 New Vector Truck Internal Service Funds 5304310-4403000 - - 750,000 - - - 750,000 Annual Vehicle Leases Internal Service Funds 5304331-4344000 - 100,000 - - -- 100,000 TOTALS 12,525,142 31,980,395 38,352,626 24,953,472 12,290,183 6,950,000 127,051,818 General Fund 468,000 1,245,000 1,500,000 1,500,000 1,500,000 1,500,000 Special Revenue Funds 3,854,751 5,720,000 3,721,000 3,685,000 3,675,000 2,525,000 Capital Project Funds 5,892,391 11,528,612 5,955,971 4,058,400 5,275,000 1,425,000 Debt Service Funds - - - - - - Internal Service Funds 310,000 2,786,783 1,925,655 460,072 340,183 - Enterprise Funds 2,000,000 5,700,000 250,000 250,000 1,500,000 1,500,000 Unfunded -5,000,000 25,000,000 15,000,000 - - PUBLIC WORKS PROJECTS CONTINUED 265 Return to TOC CAPITAL IMPROVEMENT FUNDS PROGRAM New Artwork for Phase 2 of the PD Link Project Capital Project Funds 4364650-4400100 50,000 50,000 50,000 - - - 150,000 New Artwork for Phase 2 of the San Pablo Corridor Project Capital Project Funds 4364650-4400100 - 300,000 - - - - 300,000 New Coachella Festival Artwork/Lease Installation Capital Project Funds 4364650-4400100 - 250,000 - - - - 250,000 Annual Homebuyer Subsidies - BEGIN Program Special Revenue Funds 2144494-4390102 - 159,135 159,135 159,135 159,135 - 636,540 Cont.Economic Development Business Enhancements Capital Project Funds 4254430-4387500 650,000 - - - - - 650,000 Annual Eisenhower Health Child Care Center Contribution Capital Project Funds 4004800-4388300 - 1,000,000 1,000,000 - - - 2,000,000 Annual iHUB Rent & Operating Cost General Fund 1104199-4501000 - 31,000 387,000 324,000 324,000 - 1,066,000 Annual iHUB Rent Cost Capital Project Funds 4254430-4345000 - 213,709 220,121 226,725 233,527 - 894,082 Annual iHUB Operating Cost Capital Project Funds 4254430-4395000 - 268,283 276,332 284,622 293,161 - 1,122,398 TOTALS 700,000 2,272,127 2,092,588 994,482 1,009,823 - 7,069,020 General Fund -31,000 387,000 324,000 324,000 - Special Revenue Funds -159,135 159,135 159,135 159,135 - Capital Project Funds 700,000 2,081,992 1,546,453 511,347 526,688 - Debt Service Funds - - - - - - Internal Service Funds - - - - - - Enterprise Funds - - - - - - Unfunded - - - - - - TOTALS 700,000 2,272,127 2,092,588 994,482 1,009,823 - Annual Clubhouse Equipment Various Capital Project Funds 4414195-4809200 - - 135,000 - - - 135,000 Cont.Clubhouse Equipment Various Enterprise Funds 5204195-4809200 - 155,250 117,937 94,104 111,191 - 478,482 Annual Clubhouse Improve-Roofing &Others Capital Project Funds 4414195-4809200 - 105,000 55,000 120,000 150,000 - 430,000 Cont.Course & Ground Leases - Principal Only Enterprise Funds 5200000-2341001 - 406,722 417,008 427,553 144,907 - 1,396,190 Cont.Golf Cart Leases - Principal Only Enterprise Funds 5200000-2341001 - 482,287 494,483 251,911 -- 1,228,681 Annual Golf Cart Paths Capital Project Funds 4414195-4809200 - 10,000 20,600 71,218 21,854 - 123,672 Annual Golf Course Pump & Motor Upgrades Capital Project Funds 4414195-4809200 - - 300,000 40,000 -- 340,000 Cont.DW Perimeter Landscape & Lighting Rehabilitation Capital Project Funds 4414195-4809200 500,000 800,000 250,000 250,000 - - 1,800,000 New Desert Willow Re-Roofing Capital Project Funds 4414195-4809200 - 1,900,000 - - - - 1,900,000 Annual Perimeter Landscaping Capital Project Funds 4414195-4332000 - 260,000 260,000 260,000 260,000 260,000 1,300,000 TOTALS 500,000 4,119,259 2,050,028 1,514,786 687,952 260,000 9,132,025 General Fund - - - - - - Special Revenue Funds - - - - - - Capital Project Funds 500,000 3,075,000 1,020,600 741,218 431,854 260,000 Debt Service Funds - - - - - - Internal Service Funds - - - - - - Enterprise Funds -1,044,259 1,029,428 773,568 256,098 - Unfunded - - - - - - TOTALS 500,000 4,119,259 2,050,028 1,514,786 687,952 260,000 ART, DEVELOPMENT SERVICES & ECONOMIC DEVELOPMENT PROJECTS DESERT WILLOW GOLF COURSE 266 Return to TOC SECTION 8: PALM DESERT HOUSING AUTHORITY  267 Return to TOC FUNDING SOURCE Housing Set-Aside Housing TOTAL BUDGET 497,102 SUMMARY FY 2024-25 PERSONNEL COUNT 2 H O U S I N G M A N A G E R Jessica Gonzales 268 Return to TOC Housing Manager Managment Analyst I/II Organization Chart HOUSING DIVISION 870 -1104195 *Finance staff serves in supporting roles. 269 Return to TOC 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+. 270 Return to TOC 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 229,334 308,112 348,942 4111500 Retirement Contribution 37,027 57,371 45,315 4111600 Medicare Contrb-Employer 4,358 6,292 5,050 4111700 Retiree Health 3,787 7,742 6,012 4111800 Employer 457 Contribution - - 2,400 4112000 Ins Prem - Long Term Disab.1,101 2,145 1,722 4112100 Ins Prem - Health 61,284 96,379 71,856 4112200 Ins Prem - Dental/Vision 5,135 6,510 4,989 4112400 Ins Prem - Life 568 521 586 4112500 Workers' Compensation -14,300 3,330 4311500 Mileage Reimbursement - 350 600 4312000 Conf - Seminars- Workshops -3,500 5,000 4312500 Local Meetings 760 300 300 4365000 Telephones - 400 400 4404000 Cap-Office Equipment 2,636 1,000 600 4501000 Inter - Fund Transfers Out - - - 870 TOTAL 345,990 504,922 497,102 271 Return to TOC 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 5,000 4301500 Prof - Legal 12,249 60,000 60,000 4309200 Prof - Contracting -15,000 15,000 4321000 Req Legal Advertising -3,000 3,000 4331100 Replacement Expenditures 61,499 2,953,759 4,500,000 4366000 Postage & Freight - 150 150 4404000 Cap - Office Equipment - - - 4501000 Inter - Fund Transfers Out 415,990 504,922 493,772 871 TOTAL 848,352 3,901,831 5,554,922 272 Return to TOC HOUSING AUTHORITY – LAGUNA PALMS 8718610 Overview Budget Account No.Description FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Revenue Laguna Palms 3632000 Rent/Leases - Real Property 377,732 427,355 440,301 Expenditures 4309000 Prof - Apartment 133,788 143,562 147,766 4309200 Prof - Contracting 41,419 55,523 61,626 4309300 Prof - Other Admin Expenses 26,309 27,098 28,224 4322300 Advertising Promotional 224 480 1,380 4331000 R/M - Buildings 101,443 70,053 116,705 4331100 Replacement Expenditures - - - 4351400 Utilities - Electric 69,213 62,355 76,474 4369500 Misc Expenses 11,817 13,454 18,837 4405000 Cap - Improvements 43,478 - - 8610 Total Expenditures 427,692 372,525 451,012 273 Return to TOC HOUSING AUTHORITY – CATALINA GARDENS 8718620 Overview Budget Account No.Description FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Revenue Catalina Gardens 3632000 Rent/Leases - Real Property 351,093 379,042 390,494 Expenditures 4308900 Prof - Apartments 163,201 197,774 200,502 4309200 Prof - Contracting 42,454 63,178 53,954 4309300 Prof - Other Admin Expenses 39,463 40,647 42,336 4322300 Advertising Promotional 271 1,800 2,004 4331000 R/M - Buildings 90,696 84,262 125,480 4331100 Replacement Expenditures - - - 4351400 Utilities - Electric 72,331 70,249 79,805 4369500 Misc Expenses 16,839 15,671 24,104 4405000 Cap - Improvements 36,287 - - 8620 Total Expenditures 461,541 473,581 528,185 274 Return to TOC HOUSING AUTHORITY – DESERT POINTE 8718630 Overview Budget Account No.Description FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Revenue Desert Point 3632000 Rent/Leases - Real Property 463,612 472,428 503,034 Expenditures 4309200 Prof - Contracting 33,729 54,624 63,945 4309300 Prof - Other Admin Expenses 35,078 36,131 37,632 4309700 Prof - Apartments 139,597 149,669 151,733 4322300 Advertising Promotional 258 360 1,799 4331000 R/M - Buildings 67,293 69,892 90,527 4331100 Replacement Expenditures - - - 4351400 Utilities - Electric 65,045 64,880 71,955 4369500 Misc Expenses 12,544 13,643 16,589 4405000 Cap - Improvements - - - 8630 Total Expenditures 353,545 389,199 434,180 275 Return to TOC HOUSING AUTHORITY – LAS SERENAS 8718640 Overview Budget Account No.Description FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Revenue Las Serenas 3632000 Rent/Leases - Real Property 1,014,958 1,063,025 1,122,334 Expenditures 4309200 Prof - Contracting 80,945 85,426 82,551 4309300 Prof - Other Admin Expenses 82,215 84,681 88,200 4309800 Prof - Apartments 217,653 239,470 254,334 4322300 Advertising Promotional 503 1,200 4,114 4331000 R/M - Buildings 160,409 154,576 223,454 4331100 Replacement Expenditures - - - 4351400 Utilities - Electric 137,286 125,920 151,465 4369500 Misc Expenses 19,156 19,969 26,624 4405000 Cap - Improvements - - - 8640 Total Expenditures 698,166 711,242 830,742 276 Return to TOC HOUSING AUTHORITY – NEIGHBORS GARDENS 8718650 Overview Budget Account No.Description FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Revenue Neighbors Gardens 3632000 Rent/Leases - Real Property 184,529 189,166 196,688 Expenditures 4308800 Prof - Apartments 49,442 52,629 54,553 4309200 Prof - Contracting 22,289 41,890 43,453 4309300 Prof - Other Admin Expenses 13,154 13,549 14,112 4322300 Advertising Promotional 210 300 790 4331000 R/M - Buildings 34,067 46,582 60,463 4331100 Replacement Expenditures - - - 4351400 Utilities - Electric 22,110 23,915 24,549 4369500 Misc Expenses 3,589 6,292 4,855 4405000 Cap - Improvements 8,263 - - 8650 Total Expenditures 153,123 185,157 202,775 277 Return to TOC HOUSING AUTHORITY – ONE QUAIL PLACE 8718660 Overview Budget Account No.Description FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Revenue One Quail Place 3632000 Rent/Leases - Real Property 3,506,854 3,515,216 3,820,513 Expenditures 4309200 Prof - Contracting 156,446 189,108 265,968 4309300 Prof - Other Admin Expenses 210,470 216,783 225,792 4309502 Prof - Apartments 965,679 1,218,162 1,234,950 4322300 Advertising Promotional 1,466 4,080 13,153 4331000 R/M - Buildings 513,012 519,912 677,977 4331100 Replacement Expenditures - - - 4351400 Utilities - Electric 374,543 372,280 415,352 4369500 Misc Expenses 83,009 75,404 118,191 4405000 Cap - Improvements 305,289 - 8660 Total Expenditures 2,609,913 2,595,729 2,951,383 278 Return to TOC HOUSING AUTHORITY – PUEBLOS 8718670 Overview Budget Account No.Description FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Revenue The Pueblos 3632000 Rent/Leases - Real Property 90,385 90,836 99,175 Expenditures 4308700 Prof - Apartments 41,320 57,530 58,324 4309200 Prof - Contracting 14,476 34,462 34,818 4309300 Prof - Other Admin Expenses 8,222 8,468 8,820 4322300 Advertising Promotional 190 240 554 4331000 R/M - Buildings 28,333 36,733 45,814 4331100 Replacement Expenditures - - - 4351400 Utilities - Electric 13,781 13,389 15,384 4369500 Misc Expenses 4,234 5,747 5,169 4405000 Cap - Improvements 29,285 - - 8670 Total Expenditures 139,840 156,569 168,883 279 Return to TOC HOUSING AUTHORITY – CALIFORNIA VILLAS 8718680 Overview Budget Account No.Description FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Revenue California Villas 3632000 Rent/Leases - Real Property 1,173,409 1,212,943 1,284,611 Expenditures 4308200 Prof - Apartments 276,297 300,997 305,148 4309200 Prof - Contracting 79,155 85,774 108,927 4309300 Prof - Other Admin Expenses 77,282 79,600 82,908 4322300 Advertising Promotional 237 900 3,626 4331000 R/M- Buildings 159,846 160,209 181,738 4331100 Replacement Expenditures - - - 4351400 Utilities - Electric 173,370 169,152 191,093 4369500 Misc Expenses 25,810 24,663 31,001 4405000 Cap - Improvements - - 8680 Total Expenditures 791,998 821,295 904,441 280 Return to TOC HOUSING AUTHORITY – TAOS PALMS 8718690 Overview Budget Account No.Description FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Revenue Taos Palms 3632000 Rent/Leases - Real Property 152,628 179,869 183,399 Expenditures 4308500 Prof - Apartments 38,515 41,847 39,046 4309200 Prof - Contracting 24,570 37,378 36,027 4309300 Prof - Other Admin Expenses 8,770 9,033 9,408 4322300 Advertising Promotional 190 300 584 4331000 R/M - Buildings 34,555 32,752 50,475 4331100 Replacement Expenditures - - - 4351400 Utilities - Electric 17,390 20,160 18,730 4369500 Misc Expenses 4,947 4,754 9,423 4405000 Cap - Improvements 1,024,639 - - 8690 Total Expenditures 1,153,576 146,224 163,693 281 Return to TOC HOUSING AUTHORITY – CARLOS ORTEGA VILLAS 8718691 Overview Budget Account No.Description FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Revenue Carlos Ortega Villas 3632000 Rent/Leases - Real Property 537,452 552,457 593,101 Expenditures 4308900 Prof - Apartments 184,326 218,660 224,734 4309200 Prof - Contracting 45,399 55,506 73,603 4309300 Prof - Other Admin Expenses 40,011 41,211 42,924 4322300 Advertising Promotional 812 1,200 2,581 4331000 R/M - Buildings 75,646 64,083 85,333 4331100 Replacement Expenditures - - - 4351400 Utilities - Electric 78,099 72,664 80,778 4369500 Misc Expenses 16,631 15,865 27,725 4405000 Cap - Improvements - - - 8691 Total Expenditures 440,924 469,189 537,678 282 Return to TOC HOUSING AUTHORITY – PALM VILLAGE 8718692 Overview Budget Account No.Description FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Revenue Palm Village 3632000 Rent/Leases - Real Property 300,156 318,408 344,923 Expenditures 4308900 Prof - Apartments 73,768 79,773 80,874 4309200 Prof - Contracting 20,202 39,508 42,067 4309300 Prof - Other Admin Expenses 19,732 20,323 21,168 4322300 Advertising Promotional 190 300 1,064 4331000 R/M - Buildings 43,955 38,253 64,548 4331100 Replacement Expenditures - - - 4351400 Utilities - Electric 49,765 31,640 54,997 4369500 Misc Expenses 16,172 8,305 10,991 4405000 Cap - Improvements 14,339 - - 8692 Total Expenditures 238,123 218,102 275,709 283 Return to TOC HOUSING AUTHORITY – CANDLEWOOD 8718693 Overview Budget Account No.Description FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Revenue Candlewood 3632000 Rent/Leases - Real Property 171,836 186,957 193,163 Expenditures 4308900 Prof - Apartments 69,669 88,218 89,435 4309200 Prof - Contracting 21,582 44,192 40,503 4309300 Prof - Other Admin Expenses 16,443 16,936 17,640 4322300 Advertising Promotional 190 300 914 4331000 R/M - Buildings 51,162 43,479 70,368 4331100 Replacement Expenditures - - - 4351400 Utilities- Electric 39,062 35,508 43,654 4369500 Misc Expenses 7,931 7,774 14,111 4405000 Cap - Improvements - 8693 Total Expenditures 206,039 236,407 276,625 284 Return to TOC HOUSING AUTHORITY – LA ROCCA VILLAS 8718694 Overview Budget Account No.Description FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Revenue La Rocca Villas 3632000 Rent/Leases - Real Property 172,872 185,123 186,050 Expenditures 4308900 Prof - Apartments 68,365 85,353 86,530 4309200 Prof - Contracting 26,461 46,642 51,427 4309300 Prof - Other Admin Expenses 14,799 15,243 15,876 4322300 Advertising Promotional 200 300 848 4331000 R/M - Buildings 28,752 35,613 47,520 4331100 Replacement Expenditures - - - 4351400 Utilities - Electric 62,591 63,388 69,195 4369500 Misc Expenses 3,177 5,557 6,018 4405000 Cap - Improvements 2,606 - - 8694 Total Expenditures 206,951 252,096 277,414 285 Return to TOC HOUSING AUTHORITY – SAGECREST 8718695 Overview Budget Account No.Description FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Revenue Sagecrest 3632000 Rent/Leases - Real Property 95,872 103,307 109,185 Expenditures 4308900 Prof - Apartments 30,179 32,874 33,328 4309200 Prof - Contracting 25,839 38,441 49,644 4309300 Prof - Other Admin Expenses 7,673 7,904 8,232 4322300 Advertising Promotional 190 300 435 4331000 R/M - Buildings 17,798 28,733 36,506 4331100 Replacement Expenditures - - - 4351400 Utilities - Electric 12,859 12,932 14,433 4369500 Misc Expenses 2,953 4,284 4,163 4405000 Cap - Improvements - - - 8695 Total Expenditures 97,491 125,468 146,741 286 Return to TOC HOUSING AUTHORITY – SANTA ROSA 8718696 Overview Budget Account No.Description FY 2022-23 Actuals FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget Revenue Santa Rosa 3632000 Rent/Leases - Real Property 143,945 192,134 196,060 Expenditures 4308900 Prof - Apartments 34,756 98,472 99,831 4309200 Prof - Contracting 25,557 40,488 42,515 4309300 Prof - Other Admin Expenses 10,962 11,291 11,760 4322300 Advertising Promotional 190 300 680 4331000 R/M - Buildings 50,563 43,253 68,032 4331100 Replacement Expenditures - - - 4351400 Utilities - Electric 18,598 20,117 20,803 4369500 Misc Expenses 4,573 5,542 4,723 4405000 Cap - Improvements 46,158 - - 8696 Total Expenditures 191,357 219,463 248,344 287 Return to TOC 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 Account No. Description FY 2022-23 Actual FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget 873 Housing Asset Fund 4211000 Office Supplies 286 500 500 4301500 Prof - Legal 74,265 25,000 100,000 4302000 Prof - Accounting/Auditing -5,000 5,000 4309000 Prof - Other 43,946 25,000 50,000 4321000 Req Legal Advertising -1,500 1,500 4337000 R/M - Other Equipment 7,933 -10,000 4361000 Printing / Duplicating -10,000 650 4363000 Dues 260 650 - 4366000 Postage & Freight 265 1,000 1,000 4400100 Capital Project 292,914 375,000 375,000 4400100 Capital Project 6,034 50,000 50,000 4400100 Capital Project - - 250,000 4400100 Capital Project 50,040 250,000 - 873 TOTAL 475,944 743,650 843,650 288 Return to TOC SECTION 9: CLASSIFICATIONS AND SALARY SCHEDULE 289 Return to TOC RESOLUTION NO. 2024-047 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM DESERT, RESCINDING AND REPLACING RESOLUTION NO. 2024-006, ADOPTING AUTHORIZED CLASSIFICATIONS, ALLOCATED POSITIONS, SALARY SCHEDULE, AND SALARY RANGES INCLUDED HEREIN AND ATTACHED AS “EXHIBIT A” EFFECTIVE JULY 1, 2024. 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 agreement and entered into a memorandum of understanding extension with the employees represented by the PDEO, for the period of July 1, 2024 through June 30, 2025 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, 2024. The City Manager is hereby authorized to modify the Allocated Classifications, Positions and Salary Schedule during the FY 2024-25 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 2024-25 Financial Plan. Title Exempt Group Executive Contract At Will City Manager X Yes Yes Assistant City Manager X Yes Yes City Clerk X Yes Yes Director of Capital Projects X Yes Yes Director of Development Services X Yes Yes DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 290 Return to TOC Director of Finance/City Treasurer X Yes Yes SECTION 2. Personnel groups/ designations. DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 291 Return to TOC 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 27, 2024. KARINA QUINTANILLA MAYOR ATTEST: ANTHONY J. MEJIA CITY CLERK DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 292 Return to TOC I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that Resolution No. 2024-047 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 27, 2024, by the following vote: AYES: HARNIK, KELLY, NESTANDE, AND TRUBEE NOES: NONE ABSENT: NONE ABSTAIN: QUINTANILLA 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: CB592957-4690-4B57-883B-65C8F3546C48 6/28/2024 293 Return to TOC FY 2024-25 Allocated Positions Exhibit "A" Classification Allocated Exempt Notes: City Manager 1 CM Exempt X Assistant City Manager 1 73 Exempt X Management Analyst I/II 1 40/42 Exempt B Homeless and Support Services Manager 1 48 Exempt B Management Aide I/II 1 34/36 Non-Exempt Executive Coordinator 1 39 Non-Exempt C (confidential) 1104130 6 Human Resources HR Manager 1 62 Exempt B HR 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 Administrative Assistant I/II- City Council 1 28/32 Non-Exempt Receptionist 1 20 Non-Exempt Records Coordinator 1 38 Non-Exempt Senior Deputy Clerk 1 38 Non-Exempt Deputy Clerk I/II 1 34/36 Non-Exempt 1104111 7 Engineering Services City Engineer 1 70 Exempt X Senior Engineer 1 56 Exempt B Assistant Engineer 2 44 Exempt B 1104423 4 Total City Manager 21 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 12 20 Non-Exempt 2524662 20 Total Library Services 20 Page 1 of 4 Effective July 1, 2024 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 294 Return to TOC FY 2024-25 City of Palm Desert Allocated Positions Exhibit "A" Classification Allocated Exempt Director of Finance/City Treasurer 1 71 Exempt X Deputy Director of Finance 2 63 Exempt B Finance Supervisor 1 46 Exempt B Senior Contracts and Grants Analyst 1 46 Exempt B Management Analyst I/II 2 40/42 Exempt B Accountant 3 43 Non-Exempt Senior Administrative Assistant 1 34 Non-Exempt Administrative Assistant I/II 1 28/32 Non-Exempt Accounting Technician I/II 4 28/32 Non-Exempt 1104150 16 Housing Manager 1 51 Exempt B Management Analyst I/II 1 40/42 Exempt B 8704195 2 Information Technology Information Systems Manager 1 62 Exempt B Management Aide I/II 1 34/36 Non-Exempt Senior Information Systems Administrator 1 48 Non-Exempt Senior Network Engineer 1 48 Non-Exempt Senior GIS Admin 1 47 Non-Exempt Biz Systems Enterprise 2 42 Non-Exempt 1104190 7 Total Finance 25 Director, Econ Development 1 70 Exempt X Management Analyst I/II 1 40/42 Exempt B Administrative Assistant I/II - Econ. Dvlpt.1 28/32 Non-Exempt 4430 4 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 4430 4 Public Affairs Public Affairs Manager 1 56 Exempt B Community Relations Supervisor 1 46 Exempt B Communications Analyst I/II 1 40/42 Exempt B Management Analyst I/II 1 40/42 Exempt B Marketing Assistant 1 28 Non-Exempt Office Assistant I/II OR Visitor Assistant 1 20/24/28 Non-Exempt 4417 6 Page 2 of 4 Effective July 1, 2024 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 295 Return to TOC FY 2024-25 City of Palm Desert Allocated Positions Exhibit "A" Classification Allocated Exempt 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 2 53 Exempt B Associate Planner I/II 1 42/44 Exempt B 4470 10 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 I/II 2 34/38 Non-Exempt Adminstrative Assistant I/II 1 28/32 Non-Exempt 4420 6 Code Compliance Code Compliance Supervisor 1 46 Exempt B Code Compliance Officer I/II 4 30/34 Non-Exempt Administrative Assistant I/II 1 28/32 Non-Exempt 4422 6 Palm Desert Permit Center Management Analyst I/II 1 40/42 Exempt Senior Permit Technician 1 35 Non-Exempt Land Development Technician 1 38 Non-Exempt Management Aide I/II 1 34/36 Non-Exempt Permit Technician I/II 2 28/32 Non-Exempt Office Assistant II 1 20/24 Non-Exempt 4421 7 Total Development Services 29 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 1 48 Exempt B Senior Public Works Inspector 1 40 Non-Exempt Public Works Inspector I/II 2 34/37 Non-Exempt Total Capital Projects 8 DEVELOPMENT SERVICES CAPITAL PROJECTS Page 3 of 4 Effective July 1, 2024 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 296 Return to TOC FY 2024-25 Allocated Positions Exhibit "A" Classification Allocated Exempt Director of Public Works 1 70 Exempt X Deputy Director of Public Works 1 63 Exempt B Business Operations Manager 1 50 Exempt B Management Analyst I/II 1 40/42 Exempt B Senior Administrative Assistant 1 34 Non-Exempt Office Assistant I/II 1 20/24 Non-Exempt 4300 8 Community Services Community Services Mger 1 51 Exempt B Supervising Landscape Supervisor 1 46 Exempt B Management Analyst I/II 1 40/42 Exempt B Landscape Inspector 3 34 Non-Exempt 4614 6 Facilities Management Project Manager 1 48 Exempt B Facilities Specialist 1 36 Non-Exempt Project Technician 1 34 Non-Exempt 4340 4 Streets Maintenance Supervisor 1 46 Exempt B Administrative Assistant I/II 1 28/32 Non-Exempt Senior Maintenance Worker 2 40 Non-Exempt Maintenance Worker III 4 36 Non-Exempt Maintenance Worker I/II 5 28/32 Non-Exempt 4310 13 Traffic Signal Maintenance Senior Project Manager 1 50 Exempt B Senior Traffic Signal Specialist 1 45 Non-Exempt Traffic Signal Technician I/II 3 34/38 Non-Exempt 4310 5 Total Public Works 36 Page 4 of 4 Effective July 1, 2024 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 297 Return to TOC City of Palm Desert Salary Schedule Grade/Step Table Effective July 1, 2024 Salary Range Wage Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 10 Annual 39,146 41,101 43,160 45,323 47,590 49,982 51,709 53,726 Monthly 3,262 3,425 3,597 3,777 3,966 4,165 4,309 4,477 Hourly 18.82 19.76 20.75 21.79 22.88 24.03 24.86 25.83 11 Annual 40,144 42,141 44,242 46,446 48,797 51,230 52,978 55,078 Monthly 3,345 3,512 3,687 3,871 4,066 4,269 4,415 4,590 Hourly 19.30 20.26 21.27 22.33 23.46 24.63 25.47 26.48 12 Annual 41,122 43,181 45,344 47,611 50,045 52,499 54,330 56,451 Monthly 3,427 3,598 3,779 3,968 4,170 4,375 4,528 4,704 Hourly 19.77 20.76 21.80 22.89 24.06 25.24 26.12 27.14 13 Annual 42,162 44,262 46,467 48,818 51,251 53,789 55,702 57,886 Monthly 3,514 3,689 3,872 4,068 4,271 4,482 4,642 4,824 Hourly 20.27 21.28 22.34 23.47 24.64 25.86 26.78 27.83 14 Annual 43,202 45,365 47,632 50,066 52,562 55,162 57,075 59,322 Monthly 3,600 3,780 3,969 4,172 4,380 4,597 4,756 4,944 Hourly 20.77 21.81 22.90 24.07 25.27 26.52 27.44 28.52 15 Annual 44,283 46,488 48,838 51,293 53,830 56,555 58,531 60,798 Monthly 3,690 3,874 4,070 4,274 4,486 4,713 4,878 5,067 Hourly 21.29 22.35 23.48 24.66 25.88 27.19 28.14 29.23 16 Annual 45,386 47,653 50,086 52,582 55,203 57,949 59,966 62,296 Monthly 3,782 3,971 4,174 4,382 4,600 4,829 4,997 5,191 Hourly 21.82 22.91 24.08 25.28 26.54 27.86 28.83 29.95 17 Annual 46,509 48,880 51,314 53,893 56,576 59,426 61,485 63,898 Monthly 3,876 4,073 4,276 4,491 4,715 4,952 5,124 5,325 Hourly 22.36 23.50 24.67 25.91 27.20 28.57 29.56 30.72 18 Annual 47,715 50,128 52,603 55,224 57,970 60,861 63,003 65,458 Monthly 3,976 4,177 4,384 4,602 4,831 5,072 5,250 5,455 Hourly 22.94 24.10 25.29 26.55 27.87 29.26 30.29 31.47 19 Annual 48,901 51,334 53,934 56,597 59,446 62,400 64,626 67,122 Monthly 4,075 4,278 4,495 4,716 4,954 5,200 5,386 5,594 Hourly 23.51 24.68 25.93 27.21 28.58 30.00 31.07 32.27 20 Annual 50,149 52,624 55,266 58,011 60,902 63,981 66,186 68,786 Monthly 4,179 4,385 4,606 4,834 5,075 5,332 5,516 5,732 Hourly 24.11 25.30 26.57 27.89 29.28 30.76 31.82 33.07 21 Annual 51,376 53,955 56,638 59,488 62,421 65,562 67,870 70,512 Monthly 4,281 4,496 4,720 4,957 5,202 5,464 5,656 5,876 Hourly 24.70 25.94 27.23 28.60 30.01 31.52 32.63 33.90 22 Annual 52,666 55,286 58,032 60,965 64,002 67,226 69,514 72,280 Monthly 4,389 4,607 4,836 5,080 5,334 5,602 5,793 6,023 Hourly 25.32 26.58 27.90 29.31 30.77 32.32 33.42 34.75 23 Annual 53,976 56,659 59,530 62,483 65,582 68,869 71,282 74,090 Monthly 4,498 4,722 4,961 5,207 5,465 5,739 5,940 6,174 Hourly 25.95 27.24 28.62 30.04 31.53 33.11 34.27 35.62 24 Annual 55,307 58,074 60,986 64,043 67,246 70,616 73,091 75,920 Monthly 4,609 4,840 5,082 5,337 5,604 5,885 6,091 6,327 Hourly 26.59 27.92 29.32 30.79 32.33 33.95 35.14 36.50 25 Annual 56,701 59,550 62,546 65,645 68,931 72,384 74,880 77,834 Monthly 4,725 4,963 5,212 5,470 5,744 6,032 6,240 6,486 Hourly 27.26 28.63 30.07 31.56 33.14 34.80 36.00 37.42 26 Annual 58,094 61,027 64,085 67,288 70,658 74,173 76,794 79,789 Monthly 4,841 5,086 5,340 5,607 5,888 6,181 6,400 6,649 Hourly 27.93 29.34 30.81 32.35 33.97 35.66 36.92 38.36 27 Annual 59,571 62,587 65,666 68,973 72,426 76,045 78,686 81,765 Monthly 4,964 5,216 5,472 5,748 6,036 6,337 6,557 6,814 Hourly 28.64 30.09 31.57 33.16 34.82 36.56 37.83 39.31 28 Annual 61,069 64,126 67,330 70,678 74,194 77,917 80,683 83,824 Monthly 5,089 5,344 5,611 5,890 6,183 6,493 6,724 6,985 Hourly 29.36 30.83 32.37 33.98 35.67 37.46 38.79 40.30 29 Annual 62,629 65,707 69,014 72,467 76,107 79,893 82,659 85,904 Monthly 5,219 5,476 5,751 6,039 6,342 6,658 6,888 7,159 Hourly 30.11 31.59 33.18 34.84 36.59 38.41 39.74 41.30 30 Annual 64,147 67,350 70,720 74,256 77,979 81,869 84,739 88,046 Monthly 5,346 5,613 5,893 6,188 6,498 6,822 7,062 7,337 Hourly 30.84 32.38 34.00 35.70 37.49 39.36 40.74 42.33 6/12/2024 Page 1 of 4 Exhibit AFY 2024-25 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 298 Return to TOC City of Palm Desert Salary Schedule Grade/Step Table Effective July 1, 2024 Salary Range Wage Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 31 Annual 65,770 69,035 72,488 76,149 79,934 83,928 86,882 90,251 Monthly 5,481 5,753 6,041 6,346 6,661 6,994 7,240 7,521 Hourly 31.62 33.19 34.85 36.61 38.43 40.35 41.77 43.39 32 Annual 67,392 70,762 74,298 78,000 81,931 86,008 89,024 92,518 Monthly 5,616 5,897 6,192 6,500 6,828 7,167 7,419 7,710 Hourly 32.40 34.02 35.72 37.50 39.39 41.35 42.80 44.48 33 Annual 69,118 72,530 76,190 79,976 83,970 88,171 91,270 94,806 Monthly 5,760 6,044 6,349 6,665 6,998 7,348 7,606 7,901 Hourly 33.23 34.87 36.63 38.45 40.37 42.39 43.88 45.58 34 Annual 70,824 74,360 78,062 81,973 86,091 90,376 93,558 97,178 Monthly 5,902 6,197 6,505 6,831 7,174 7,531 7,797 8,098 Hourly 34.05 35.75 37.53 39.41 41.39 43.45 44.98 46.72 35 Annual 72,571 76,211 80,018 84,011 88,254 92,622 95,888 99,632 Monthly 6,048 6,351 6,668 7,001 7,355 7,719 7,991 8,303 Hourly 34.89 36.64 38.47 40.39 42.43 44.53 46.10 47.90 36 Annual 74,422 78,083 82,014 86,133 90,397 94,973 98,301 102,128 Monthly 6,202 6,507 6,835 7,178 7,533 7,914 8,192 8,511 Hourly 35.78 37.54 39.43 41.41 43.46 45.66 47.26 49.10 37 Annual 76,253 80,059 84,053 88,296 92,685 97,344 100,734 104,666 Monthly 6,354 6,672 7,004 7,358 7,724 8,112 8,395 8,722 Hourly 36.66 38.49 40.41 42.45 44.56 46.80 48.43 50.32 38 Annual 78,146 82,077 86,174 90,480 95,014 99,778 103,251 107,286 Monthly 6,512 6,840 7,181 7,540 7,918 8,315 8,604 8,941 Hourly 37.57 39.46 41.43 43.50 45.68 47.97 49.64 51.58 39 Annual 80,101 84,094 88,338 92,747 97,386 102,253 105,851 109,949 Monthly 6,675 7,008 7,362 7,729 8,116 8,521 8,821 9,162 Hourly 38.51 40.43 42.47 44.59 46.82 49.16 50.89 52.86 40 Annual 82,118 86,216 90,563 95,098 99,819 104,811 108,472 112,715 Monthly 6,843 7,185 7,547 7,925 8,318 8,734 9,039 9,393 Hourly 39.48 41.45 43.54 45.72 47.99 50.39 52.15 54.19 41 Annual 84,157 88,379 92,789 97,427 102,315 107,453 111,176 115,523 Monthly 7,013 7,365 7,732 8,119 8,526 8,954 9,265 9,627 Hourly 40.46 42.49 44.61 46.84 49.19 51.66 53.45 55.54 42 Annual 86,299 90,605 95,139 99,861 104,853 110,115 113,963 118,414 Monthly 7,192 7,550 7,928 8,322 8,738 9,176 9,497 9,868 Hourly 41.49 43.56 45.74 48.01 50.41 52.94 54.79 56.93 43 Annual 88,421 92,872 97,531 102,378 107,494 112,902 116,834 121,389 Monthly 7,368 7,739 8,128 8,532 8,958 9,409 9,736 10,116 Hourly 42.51 44.65 46.89 49.22 51.68 54.28 56.17 58.36 44 Annual 90,667 95,181 99,923 104,957 110,178 115,690 119,725 124,405 Monthly 7,556 7,932 8,327 8,746 9,182 9,641 9,977 10,367 Hourly 43.59 45.76 48.04 50.46 52.97 55.62 57.56 59.81 45 Annual 92,934 97,573 102,419 107,578 112,965 118,581 122,741 127,525 Monthly 7,745 8,131 8,535 8,965 9,414 9,882 10,228 10,627 Hourly 44.68 46.91 49.24 51.72 54.31 57.01 59.01 61.31 46 Annual 95,243 99,965 105,019 110,240 115,752 121,555 125,798 130,707 Monthly 7,937 8,330 8,752 9,187 9,646 10,130 10,483 10,892 Hourly 45.79 48.06 50.49 53.00 55.65 58.44 60.48 62.84 47 Annual 97,635 102,482 107,619 113,027 118,664 124,613 128,939 133,994 Monthly 8,136 8,540 8,968 9,419 9,889 10,384 10,745 11,166 Hourly 46.94 49.27 51.74 54.34 57.05 59.91 61.99 64.42 48 Annual 100,027 105,061 110,323 115,794 121,638 127,691 132,163 137,342 Monthly 8,336 8,755 9,194 9,650 10,137 10,641 11,014 11,445 Hourly 48.09 50.51 53.04 55.67 58.48 61.39 63.54 66.03 49 Annual 102,544 107,702 113,069 118,747 124,675 130,915 135,470 140,754 Monthly 8,545 8,975 9,422 9,896 10,390 10,910 11,289 11,730 Hourly 49.30 51.78 54.36 57.09 59.94 62.94 65.13 67.67 50 Annual 105,144 110,386 115,877 121,701 127,754 134,160 138,882 144,269 Monthly 8,762 9,199 9,656 10,142 10,646 11,180 11,574 12,022 Hourly 50.55 53.07 55.71 58.51 61.42 64.50 66.77 69.36 51 Annual 107,765 113,131 118,810 124,738 130,978 137,530 142,334 147,909 Monthly 8,980 9,428 9,901 10,395 10,915 11,461 11,861 12,326 Hourly 51.81 54.39 57.12 59.97 62.97 66.12 68.43 71.11 6/12/2024 Page 2 of 4 Exhibit AFY 2024-25 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 299 Return to TOC City of Palm Desert Salary Schedule Grade/Step Table Effective July 1, 2024 Salary Range Wage Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 52 Annual 110,469 116,002 121,784 127,878 134,243 140,962 145,912 151,611 Monthly 9,206 9,667 10,149 10,657 11,187 11,747 12,159 12,634 Hourly 53.11 55.77 58.55 61.48 64.54 67.77 70.15 72.89 53 Annual 113,194 118,872 124,842 131,061 137,592 144,498 149,531 155,397 Monthly 9,433 9,906 10,404 10,922 11,466 12,042 12,461 12,950 Hourly 54.42 57.15 60.02 63.01 66.15 69.47 71.89 74.71 54 Annual 116,064 121,846 127,941 134,326 141,024 148,075 153,275 159,286 Monthly 9,672 10,154 10,662 11,194 11,752 12,340 12,773 13,274 Hourly 55.80 58.58 61.51 64.58 67.80 71.19 73.69 76.58 55 Annual 118,914 124,904 131,123 137,675 144,581 151,819 157,123 163,259 Monthly 9,910 10,409 10,927 11,473 12,048 12,652 13,094 13,605 Hourly 57.17 60.05 63.04 66.19 69.51 72.99 75.54 78.49 56 Annual 121,930 128,024 134,410 141,149 148,179 155,584 161,075 167,315 Monthly 10,161 10,669 11,201 11,762 12,348 12,965 13,423 13,943 Hourly 58.62 61.55 64.62 67.86 71.24 74.80 77.44 80.44 57 Annual 124,966 131,227 137,758 144,685 151,882 159,474 165,069 171,538 Monthly 10,414 10,936 11,480 12,057 12,657 13,290 13,756 14,295 Hourly 60.08 63.09 66.23 69.56 73.02 76.67 79.36 82.47 58 Annual 128,107 134,493 141,232 148,262 155,688 163,467 169,187 175,802 Monthly 10,676 11,208 11,769 12,355 12,974 13,622 14,099 14,650 Hourly 61.59 64.66 67.90 71.28 74.85 78.59 81.34 84.52 59 Annual 131,310 137,842 144,747 151,986 159,557 167,586 173,410 180,190 Monthly 10,943 11,487 12,062 12,666 13,296 13,966 14,451 15,016 Hourly 63.13 66.27 69.59 73.07 76.71 80.57 83.37 86.63 60 Annual 134,555 141,294 148,366 155,792 163,592 171,766 177,757 184,704 Monthly 11,213 11,775 12,364 12,983 13,633 14,314 14,813 15,392 Hourly 64.69 67.93 71.33 74.90 78.65 82.58 85.46 88.80 61 Annual 137,966 144,830 152,048 159,661 167,669 176,051 182,229 189,342 Monthly 11,497 12,069 12,671 13,305 13,972 14,671 15,186 15,779 Hourly 66.33 69.63 73.10 76.76 80.61 84.64 87.61 91.03 62 Annual 141,378 148,470 155,854 163,675 171,850 180,440 186,784 194,064 Monthly 11,782 12,373 12,988 13,640 14,321 15,037 15,565 16,172 Hourly 67.97 71.38 74.93 78.69 82.62 86.75 89.80 93.30 63 Annual 144,893 152,173 159,765 167,752 176,155 184,933 191,443 198,910 Monthly 12,074 12,681 13,314 13,979 14,680 15,411 15,954 16,576 Hourly 69.66 73.16 76.81 80.65 84.69 88.91 92.04 95.63 64 Annual 148,554 155,979 163,779 171,954 180,544 189,592 196,206 203,882 Monthly 12,380 12,998 13,648 14,330 15,045 15,799 16,351 16,990 Hourly 71.42 74.99 78.74 82.67 86.80 91.15 94.33 98.02 65 Annual 152,256 159,848 167,856 176,259 185,037 194,314 201,136 208,957 Monthly 12,688 13,321 13,988 14,688 15,420 16,193 16,761 17,413 Hourly 73.20 76.85 80.70 84.74 88.96 93.42 96.70 100.46 66 Annual 156,083 163,862 172,037 180,648 189,696 199,181 206,170 214,178 Monthly 13,007 13,655 14,336 15,054 15,808 16,598 17,181 17,848 Hourly 75.04 78.78 82.71 86.85 91.20 95.76 99.12 102.97 67 Annual 159,994 167,960 176,363 185,203 194,418 204,194 211,307 219,544 Monthly 13,333 13,997 14,697 15,434 16,202 17,016 17,609 18,295 Hourly 76.92 80.75 84.79 89.04 93.47 98.17 101.59 105.55 68 Annual 163,966 172,182 180,773 189,800 199,306 209,290 216,590 225,035 Monthly 13,664 14,349 15,064 15,817 16,609 17,441 18,049 18,753 Hourly 78.83 82.78 86.91 91.25 95.82 100.62 104.13 108.19 69 Annual 168,064 176,426 185,307 194,542 204,298 214,490 221,998 230,630 Monthly 14,005 14,702 15,442 16,212 17,025 17,874 18,500 19,219 Hourly 80.80 84.82 89.09 93.53 98.22 103.12 106.73 110.88 70 Annual 172,266 180,877 189,925 199,410 209,394 219,877 227,552 236,434 Monthly 14,356 15,073 15,827 16,618 17,450 18,323 18,963 19,703 Hourly 82.82 86.96 91.31 95.87 100.67 105.71 109.40 113.67 71 Annual 176,550 185,411 194,709 204,402 214,635 225,368 233,230 242,362 Monthly 14,713 15,451 16,226 17,034 17,886 18,781 19,436 20,197 Hourly 84.88 89.14 93.61 98.27 103.19 108.35 112.13 116.52 72 Annual 180,981 190,029 199,514 209,518 219,981 231,005 239,054 248,414 Monthly 15,082 15,836 16,626 17,460 18,332 19,250 19,921 20,701 Hourly 87.01 91.36 95.92 100.73 105.76 111.06 114.93 119.43 6/12/2024 Page 3 of 4 Exhibit AFY 2024-25 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 300 Return to TOC City of Palm Desert Salary Schedule Grade/Step Table Effective July 1, 2024 Salary Range Wage Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 73 Annual 185,515 194,792 204,506 214,739 225,472 236,746 245,066 254,613 Monthly 15,460 16,233 17,042 17,895 18,789 19,729 20,422 21,218 Hourly 89.19 93.65 98.32 103.24 108.40 113.82 117.82 122.41 74 Annual 190,133 199,638 209,643 220,126 231,130 242,674 251,181 260,978 Monthly 15,844 16,637 17,470 18,344 19,261 20,223 20,932 21,748 Hourly 91.41 95.98 100.79 105.83 111.12 116.67 120.76 125.47 75 Annual 194,896 204,630 214,864 225,618 236,870 248,726 257,442 267,467 Monthly 16,241 17,053 17,905 18,802 19,739 20,727 21,454 22,289 Hourly 93.70 98.38 103.30 108.47 113.88 119.58 123.77 128.59 Y-Rate 104 - 24 Annual 76,149 Monthly 6,346 Hourly 36.61 Y-Rate 118 - 32 Annual 107,578 Monthly 8,965 Hourly 51.72 Y-Rate 113 - 32 Annual 95,098 Monthly 7,925 Hourly 45.72 Y-Rate 118 - 34 Annual 107,578 Monthly 8,965 Hourly 51.72 Y-Rate 113 - 34 Annual 95,098 Monthly 7,925 Hourly 45.72 Y-Rate 113 - 36 Annual 95,098 Monthly 7,925 Hourly 45.72 Y-Rate 120 - 37 Annual 113,027 Monthly 9,419 Hourly 54.34 Y-Rate 125 - 38 Annual 127,878 Monthly 10,657 Hourly 61.48 Y-Rate 118 - 38 Annual 107,578 Monthly 8,965 Hourly 51.72 Y-Rate 123 - 42 Annual 121,722 Monthly 10,144 Hourly 58.52 Y-Rate 127 - 42 Annual 134,368 Monthly 11,197 Hourly 64.60 Y-Rate 123 - 43 Annual 121,722 Monthly 10,144 Hourly 58.52 CM Annual 325,934 City Manager - per contract dated 03-01-2021, amended 03-01-2023 Hourly 156.70 CC Annual 28,246 City Council Per Meeting 50.00 Housing Authority Meetings 6/12/2024 Page 4 of 4 Exhibit AFY 2024-25 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 301 Return to TOC City of Palm Desert Personnel Summary Position FY 2022-23 FY 2023-24 FY 2024-25 Department City Manager 1 1 1 City Manager Assistant City Manager 1 1 1 City Manager Assistant to the City Manager 2 0 0 City Manager City Engineer 0 1 0 City Manager Sr. Management Analyst 0 0 0 City Manager Management Analyst I/II 0 1 1 City Manager Social Services Coordinator 0 1 0 City Manager Homeless and Support Services Manager 0 0 1 City Manager Executive Assistant 1 1 0 City Manager Executive Coordinator 0 0 1 City Manager Management Aide I/II 0 0 1 City Manager Human Resources Manager 1 1 1 Human Resources Senior Administrative Assistant 0 1 0 Human Resources* Management Analyst 2 0 0 Human Resources* Management Specialist 1 0 0 Human Resources* Human Resources Analyst I/II 0 2 2 Human Resources* Human Resources Specialist 0 0 1 Human Resources City Clerk 1 1 1 City Clerk Deputy City Clerk 1 0 0 City Clerk* Assistant City Clerk 0 1 1 City Clerk* Administrative Assistant - City Council 0 1 1 City Clerk* Management Specialist I/II - City Council 1 0 0 City Clerk* Receptionist 0 1 1 City Clerk* Office Specialist I/II 2 0 0 City Clerk* Records Coordinator 1 1 1 City Clerk Senior Deputy Clerk 0 1 1 City Clerk* Deputy Clerk I/II 0 1 1 City Clerk* City Engineer 0 0 1 Engineering and Services Senior Engineer 0 0 1 Engineering and Services Assistant Engineer 0 0 2 Engineering and Services Director of Finance/City Treasurer 1 1 1 Finance Deputy Director of Finance 2 2 2 Finance Deputy City Treasurer 0 0 0 Finance Finance Manager/Senior Financial Analyst 1 0 0 Finance* Finance Supervisor 0 1 1 Finance* Senior Management 1 0 0 Finance Senior Contracts and Grants Analyst 0 1 1 Finance Management Analyst 1 1 2 Finance Buyer 1 0 0 Finance Purchasing Coordinator 0 1 0 Finance Accounting Manager 1 0 0 Finance Accountant 2 2 3 Finance Management Specialist 2 0 0 Finance* Senior Administrative Assistant 0 0 1 Finance Administrative Assistant I/II 0 2 1 Finance* Accounting Specialist 1 0 0 Finance* Accounting Technician I/II 4 6 4 Finance* Director of Administrative Services 0 0 0 Finance Risk Manager 0 0 0 Finance Information Systems Manager 1 1 1 Information Technology Senior Information Systems Administrator 2 1 1 Information Technology* Senior Network Engineer 0 1 1 Information Technology* Senior GIS Admin 1 1 1 Information Technology* Information Systems Administrator 0 0 0 Information Technology* Biz Systems Enterprise 1 1 2 Information Technology* Management Aide I/II 0 0 1 Information Technology Director of Economic Development 1 1 1 Economic Development Deputy Director of Economic Development 0 1 1 Economic Development 302 Return to TOC City of Palm Desert Personnel Summary Continued Position FY 2022-23 FY 2023-24 FY 2024-25 Department Management Analyst I/II 2 2 1 Economic Development Management Specialist II - Econ Developm 0 0 0 Economic Development* Administrative Assistant I/II - Econ. Dvlpt.1 1 1 Economic Development* Special Events Coordinator 0 1 1 Economic Development* Special Programs Manager 1 0 0 Economic Development Management Analyst I/II - Environmental 1 1 1 Economic Development Management Analyst I/II - Art 1 1 1 Economic Development Management Specialist II - Public Art 0 0 0 Economic Development Administrative Assistant I/II - Special Progr 1 1 1 Economic Development Senior Management Analyst 1 0 0 Housing Housing Manager 0 1 1 Housing Management Analyst I/II 1 1 1 Housing Management Specialist I/II 1 0 0 Housing Housing Program Tech 0 1 0 Housing Public Affairs Manager 1 1 1 Public Affairs Community Relations Supervisor 0 0 1 Public Affairs Communications Analyst I/II 0 2 1 Public Affairs* Management Analyst - Events 1 0 0 Public Affairs* Management Analyst - Communications Co 1 0 0 Public Affairs* Management Analyst - Digital Strategies Co 1 0 0 Public Affairs* Marketing Specialist 1 1 0 Public Affairs* Office Specialist I/II 1 0 0 Public Affairs* Office Assistant I/II 0 1 0 Public Affairs* Management Analyst I/II 0 0 1 Public Affairs Marketing Assistant 0 0 1 Public Affairs Office Assistant I/II OR Visitor Assistant 0 0 1 Public Affairs Director of Development Services 1 1 1 Development Services Deputy Director of Development Services 1 1 1 Development Services Management Analyst ( Contract - Parks)0 0 0 Development Services Management Specialist I/II - Community De 1 0 0 Development Services Executive Assistant 0 1 1 Development Services Planning Manager 1 0 0 Development Services Principal Planner 0 1 2 Development Services Senior Planner 1 1 0 Development Services Planning Technician 0 0 1 Development Services Associate Planner I/II 1 1 1 Development Services Assistant Planner I/II 1 1 0 Development Services Chief Inspector 0 1 0 Development Services Management Specialist I/II - Community De 1 0 0 Development Services Management Analyst I/II 0 1 1 Development Services Land Development Technician 1 1 0 Development Services Senior Administrative Assistant 0 1 0 Development Services GIS Analyst 0 0 1 Development Services Building Official 1 0 0 Building and Safety* Supervising Plans Examiner 0 0 0 Building and Safety Chief Building Official 0 1 1 Building and Safety* Assistant Building Official 0 0 1 Building and Safety Senior Building Inspector 2 1 1 Building and Safety Plans Examiner 0 0 0 Building and Safety Building Inspector I/II 3 3 2 Building and Safety Management Specialist I/II - B&S 1 0 0 Building and Safety Office Specialist I/II 1 0 0 Building and Safety* Office Assistant I/II 0 1 0 Building and Safety* Administrative Assistant I/II 0 0 1 Building and Safety Code Compliance Supervisor 1 1 1 Code Code Compliance Officer I/II 4 5 4 Code Management Specialist I/II - Code Complia 1 0 0 Code Office Specialist I/II - Business License 0 0 0 Code Office Specialist I/II 1 0 0 Code* Office Assistant I/II 0 1 0 Code* 303 Return to TOC City of Palm Desert Personnel Summary Continued Position FY 2022-23 FY 2023-24 FY 2024-25 Department Administrative Assistant I/II 0 0 1 Code Permit Center Supervisor 1 0 0 Permit Center Management Analyst I/II 0 0 1 Permit Center Senior Permit Technician 0 0 1 Permit Center Land Development Technician 0 0 1 Permit Center Management Aide I/II 0 0 1 Permit Center Permit Technician I/II 4 4 2 Permit Center Office Assistant I/II 0 0 1 Permit Center Director of Capital Projects 0 1 1 Capital Projects Capital Projects Manager 0 2 1 Capital Projects Senior Project Manager 0 1 2 Capital Projects Project Manager 0 2 1 Capital Projects Senior Public Works Inspector 0 0 1 Capital Projects Public Works Inspector I/II 0 3 2 Capital Projects Administrative Assistant I/II 0 1 0 Capital Projects Director of Public Works 1 1 1 Public Works Deputy Director of Public Works 2 1 1 Public Works Business Operations Manager 0 1 1 Public Works Senior Management Analyst 0 1 1 Public Works Senior Project Manager 0 0 1 Public Works Senior Administrative Assistant 0 0 2 Public Works Office Assistant I/II 0 1 1 Public Works* Environmental Programs - Support Serv Mg 0 0 0 Public Works Maintenance Services Manager 0 0 0 Public Works Transportation Planner 1 0 0 Public Works Management Analyst 1 0 1 Public Works Project Manager 4 1 0 Public Works Public Works Inspector I/II 2 0 0 Public Works Management Specialist I/II 2 0 0 Public Works* Accounting Specialist 0 0 0 Public Works Administrative Assistant I/II 0 2 0 Public Works* Office Specialist I/II 1 0 0 Public Works* Community Services Manager 1 1 1 Community Services Management Analyst I/II 1 0 1 Community Services Landscape Supervisor 0 0 0 Community Services Landscape Specialist 3 0 0 Community Services Supervising Landscape Supervisor 0 1 1 Community Services Landscape Inspector 0 3 3 Community Services Facilities Manager 1 0 0 Facilities Management Project Manager 0 0 1 Facilities Management Senior Facilities Specialist 0 1 1 Facilities Management Maintenance Worker III - Facilities/Building 2 1 0 Facilities Management Management Specialist I/II 1 0 0 Facilities Management * Facilities Specialist 0 1 1 Facilities Management Project Technician 0 1 1 Facilities Management Street Maintenance Supervisor 1 1 1 Streets Maintenance Administrative Assistant I/II*0 1 1 Streets Maintenance Senior Maintenance Worker 1 1 2 Streets Maintenance Maintenance Worker III 3 3 4 Streets Maintenance Maintenance Worker I/II 6 7 5 Streets Maintenance Senior Project Manager 0 0 1 Traffic Signal Maintenance Transportation Manager 0 1 0 Traffic Signal Maintenance Senior Traffic Signal Specialist 0 0 1 Traffic Signal Maintenance Traffic Signal Specialist 1 1 0 Traffic Signal Maintenance Traffic Signal Technician I/II 2 2 3 Traffic Signal Maintenance 304 Return to TOC City of Palm Desert Staff Changes Department Position FTE Notes City Manager's Office Sr. Management Analyst 1 Removed Position in FY2022-23 City Manager's Office Assistant to the City Manager 2 Added Position FY 2022-23 City Manager's Office Management Analyst I/II 1 Added Position FY 2023-24 City Manager's Office Assistant to the City Manager 2 Removed Position in FY 2023/24 City Manager's Office City Engineer 1 Added Position FY 2023-24 City Manager's Office Social Services Coordinator 1 Added Position FY 2023-24 City Manager's Office City Engineer 1 Position moved to Engineering Services FY 2024-25 City Manager's Office Social Services Coordinator 1 Position was removed and replaced with Homeless and Support Services Manager City Manager's Office Homeless and Support Services Manager 1 Position was added FY 2024-25 City Manager's Office Executive Assistant 1 Position was removed and replaced with Executive Coordinator FY 2024-25 City Manager's Office Executive Coordinator 1 Position was added FY 2024-25 City Manager's Office Management Aide I/II 1 Position was added FY 2024-25 Human Resources Human Resource Analyst I/II 1 Added second position for FY 2022/23 Human Resources Management Specialist 1 Removed Position FY 2023-24 Human Resources Senior Administrative Assistant 1 Added Position FY 2023-24 Human Resources Senior Administrative Assistant 1 Position was removed FY 2024-25 Human Resources Human Resouces Specialist 1 Position was added FY 2024-25 City Clerk Office Specialist I/II 1 Position was removed and replaced with Deputy City Clerk Position on FY 2022-23 City Clerk Senior Deputy Clerk I/II 1 Position was added FY 2022-23 Engineering Services City Engineer 1 Position moved from City Manager to Engineering Services was created FY 2024-25 Engineering Services Senior Engineer 1 New Department created FY 2024-25 Engineering Services Assistant Engineer 2 New Department created FY 2024-25 Library Services Director of Library Services 1 New Department created FY 2024-25 Library Services Assistant Director of Library Services 1 New Department created FY 2024-25 Library Services Library Manager 2 New Department created FY 2024-25 Library Services Librarian I/II 4 New Department created FY 2024-25 Library Services Library Assistant 12 New Department created FY 2024-25 Finance Director of Administrative Services 1 Position was removed FY 2021-22 Finance Deputy Director of Finance 1 Second Position was added FY 2022-23 Finance Deputy City Treasurer 1 Position was removed FY 2022-23 Finance Finance Manager/Senior Financial Analyst 1 Position was removed FY 2022-23 Finance Finance Supervisor 1 Position was added FY 2022-23 Finance Senior Management 1 Position was removed FY 2022-23 Finance Senior Contracts and Grants Analyst 1 Position was added FY 2023-24 Finance Buyer 1 Position was added FY 2022-23 Finance Purchasing Coordinator 1 Position title changed from Buyer due to class and comp FY 2022-23 Finance Accounting Manager 1 Position was removed FY 2022-23 Finance Accountant 1 Second Position was added FY 2022-23 Finance Risk Manager 1 Position was removed FY 2021-22 Finance Management Analyst I/II 1 Additional position was added FY 2024-25 Finance Accountant 1 Additional position was added FY 2024-25 Finance Senior Administrative Assistant 1 Position was added FY 2024-25 Finance Accounting Technician 2 Two positions were removed Information Technology Division 5 Division was moved under Finance mid FY 2022-23 Information Technology Biz Systems Enterprise 1 Additional position was added FY 2024-25 Information Technology Management Aide I/II 1 Position was added FY 2024-25 Housing Division 2 Division was moved under Finance mid FY 2023-24 Economic Development Management Analyst I/II - Environmental 1 Position was moved under Economic Development from Public Works FY 2022-23 Economic Development Management Analyst I/II - Art 1 Position was moved under Economic Development from Public Works FY 2022-23 Economic Development Special Programs Manager 1 Position was removed to create a Deputy Director of Economic Development end of FY 2022-23 Economic Development Deputy Director of Economic Development 1 Position was added end of FY 2022-23 Economic Development Management Analyst I/II 1 Position was moved to Public Affairs mid FY 2023-24 Economic Development Communications Analyst I/II 1 Position was removed FY 2023-24 Economic Development Community Relations Supervisior 1 Position was created mid FY 2023-24 Capital Projects Various 10 Department was created end of FY 2022-23 Development Services/Planning Senior Planner 1 Position was removed mid FY 2023-24 Development Services/Planning Chief Inspector 1 Position was removed mid FY 2023-24 Development Services/Planning Land Development Technician 1 Position was moved to Permit Center FY 2023-24 Development Services/Planning Planning Technician 1 Position was added FY 2023-24 Development Services/Planning Senior Administrative Assistant 1 Position was removed mid FY 2023-24 Development Services/Planning GIS Analyst 1 Position was added mid FY 2023-24 Building and Safety Assistant Building Official 1 Position was added mid FY 2023-24 Building and Safety Administrative Assistant I/II 1 Position was added mid FY 2023-24 Code Compliance Code Compliance Officer I/II 1 Position was removed FY 2023-24 Code Compliance Administrative Assistant I/II 1 Position was added mid FY 2023-24 Code Compliance Office Assistant I/II 1 Position was removed mid FY 2023-24 Permit Center Management Analyst I/II 1 Position was added FY 2024-25 Permit Center Senior Permit Technician 1 Position was added mid FY 2023-24 Permit Center Land Development Technician 1 Position was moved from Development Services/Planning mid FY 2024-25 Permit Center Management Aide I/II 1 Position was added mid FY 2023-24 Permit Center Office Assistant I/II 1 Position was added mid FY 2023-24 Capital Projects Senior Public Works Inspector 1 Position was added mid FY 2023-24 Capital Projects Public Works Inspector 1 Position was removed and replaced with Senior Public Works Inspector Capital Projects Administrative Assistant I/II 1 Position was removed FY 2024-25 Public Works Senior Project Manager 1 Position was added and replaced Project Manager Public Works Administrative Assistant I/II 1 Position was removed and replaced with Senior Administrative Assistant Community Services Management Analyst 1 Position was added FY 2024-25 Traffic Signal Maintenance Transportation Manager 1 Position was removed and replaced with Senior Project Manager Traffic Signal Maintenance Traffic Signal Specialist 1 Position was removed and replaced with Senior Traffic Signal Specialist * Class and Comp Title Chan es end of FY 2022-23 305 Return to TOC THIS PAGE INTENTIONALLY LEFT BLANK 306 Return to TOC SECTION 10: STATISTICS 307 Return to TOC City of Palm Desert Fund Balances of Governmental Funds Last Ten Fiscal Years (Modified Accrual Basis of Accounting) General Fund:2023 2022 2021 2020 2019 Nonspendable 3,501,822 4,050,414 4,178,180 7,196,092 10,559,396 Committed 83,424,843 82,741,109 73,856,851 66,012,415 63,197,223 Assigned 19,282,496 18,238,107 16,696,825 16,196,564 15,964,130 Unassigned 14,707,351 32,645,330 5,681,608 3,473,480 3,322,321 Total General Fund 120,916,512 137,674,960 100,413,464 92,878,551 93,043,070 All other Governmental Funds: Nonspendable 51,657 19,591 18,427 15,705 193,189 Restricted 172,531,603 164,636,470 168,368,520 168,806,454 175,780,733 Committed 15,568,245 15,761,482 16,312,379 16,275,373 16,247,652 Assigned 32,522,600 28,078,039 27,459,735 27,133,815 21,238,271 Unassigned - (126,614) - - - Total all other Governmental Funds 220,674,105 208,368,968 212,159,061 212,231,347 213,459,845 General Fund:2018 2017 2016 2015 2014 Nonspendable 10,509,094 9,067,979 9,528,630 10,312,261 7,745,320 Committed 59,666,638 - - - - Assigned 15,492,508 658,817 991,853 1,771,278 4,425,423 Unassigned 4,702,308 74,259,748 71,842,172 67,727,130 66,203,203 Total General Fund 90,370,548 83,986,544 82,362,655 79,810,669 78,373,946 All other Governmental Funds: Nonspendable 1,726 1,276 3,052 348 6,713 Restricted 169,549,126 171,044,474 165,411,544 (3) 106,261,212 114,194,435 Committed 16,751,821 16,771,055 16,873,834 16,952,887 21,644,068 Assigned 23,258,063 23,250,337 24,172,531 24,429,824 Unassigned - - - - - Total all other Governmental Funds 209,560,736 211,067,142 182,288,430 147,386,978 160,275,040 (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) 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. 308 Return to TOC City of Palm Desert Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years (Modified Accrual Basis of Accounting) Revenues:2023 2022 2021 2020 2019 Taxes 86,687,919 84,037,191 65,209,322 59,635,918 67,102,185 Special assessments collected 3,618,972 3,407,107 3,381,657 3,481,924 3,948,157 Licenses & permits 3,111,176 2,622,695 1,504,694 1,268,965 1,416,829 Intergovernmental revenues 6,711,363 12,300,071 20,136,679 6,401,926 6,194,152 Rental income 8,958,960 8,129,025 7,320,419 7,071,648 6,899,916 Charges for services 8,743,794 6,175,500 4,889,634 5,272,577 5,223,285 Investment Earnings 12,129,730 (2,402,801) 1,298,728 10,311,159 7,166,097 Fines & forfeitures 127,087 105,198 147,671 127,801 273,434 Miscellaneous 852,153 7,340,808 3,776,838 4,741,905 2,892,940 Contributions from other government - 1,974,653 - - - Total Revenues 130,941,154 123,689,447 107,665,642 98,313,823 101,116,995 Expenditures: General government 24,896,946 24,079,563 23,478,543 21,468,512 24,269,546 Housing & redevelopment 10,310,551 8,232,440 8,839,559 7,090,941 7,504,119 Public safety 40,660,248 37,322,951 34,035,102 37,021,952 36,901,283 Parks, recreation & culture 17,708,634 7,439,687 6,073,015 5,902,166 6,497,391 Public works 15,287,888 17,667,805 18,533,419 21,994,806 8,728,354 Capital outlay 7,835,762 12,110,677 7,840,438 5,117,968 3,396,511 Debt service: Principal retirement 263,809 2,294,052 174,000 225,000 587,000 Interest and fiscal charges 135,903 157,462 184,529 210,292 244,050 Total Expenditures 117,099,741 109,304,637 99,158,605 99,031,637 88,128,254 Excess(deficiency of Revenues over(under) expenditures 13,841,413 14,384,810 8,507,037 (717,814) 12,988,741 Other financing sources (uses) Transfers in 26,746,473 11,555,402 10,186,341 10,702,762 5,319,448 Transfers out (27,707,762) (11,864,512) (11,230,751) (11,377,965) (5,736,558) Special Item (3)- - - - (6,000,000) Extraordinary Gain / (Loss) (2)- 2,603,284 - - - Sale of property (88,163) (1,001,688) - - - Proceeds from subscriptions 529,156 - - - - Total Other financing sources (uses)(520,296) 1,292,486 (1,044,410) (675,203) (6,417,110) Net Change In Fund Balance 13,321,117 15,677,296 7,462,627 (1,393,017) 6,571,631 Revenues:2018 2017 2016 2015 2014 Taxes 61,906,859 59,466,545 56,735,503 52,571,369 50,464,511 Special assessments collected 3,445,246 3,318,114 3,296,705 3,058,766 3,486,220 Licenses & permits 1,326,049 1,678,709 2,057,843 1,757,250 2,262,907 Intergovernmental revenues 5,682,704 7,249,515 15,429,238 18,981,304 7,380,744 Rental income 6,675,632 6,439,458 5,896,480 5,660,762 5,626,850 Charges for services 2,894,821 2,356,363 2,082,843 1,819,464 2,165,020 Investment Earnings 3,626,892 2,086,224 1,837,319 1,242,662 864,853 Fines & forfeitures 162,370 135,276 295,269 224,612 231,768 Miscellaneous 2,886,542 2,594,433 2,317,499 2,377,923 3,539,552 Contributions from other government - 3,550,991 - 9,168 10,749,218 Contributions from property owners - - 7,868 - 420,590 Total Revenues 88,607,115 88,875,628 89,956,567 87,703,280 87,192,233 Expenditures: General government 19,281,102 16,887,293 15,783,955 15,467,746 17,070,816 Housing & redevelopment 8,522,801 9,239,680 6,438,849 9,349,021 6,650,178 Pass-through-agreement - - - - - Public safety 36,247,656 34,674,418 33,750,347 31,819,214 29,139,735 Parks, recreation & culture 6,467,713 7,157,821 6,831,534 6,236,717 5,802,941 Public works 12,183,852 8,794,894 11,031,584 13,082,388 12,741,764 Contributions to property owners - - 19,584,487 49 2,350,187 Capital outlay 915,422 2,169,035 7,071,738 19,339,987 6,273,822 Debt service: Principal retirement 150,000 237,000 257,000 4,944,000 674,000 Interest and fiscal charges 260,971 277,814 296,336 240,219 242,495 Total Expenditures 84,029,517 79,437,955 101,045,830 100,479,341 80,945,938 Excess(deficiency of Revenues over(under) expenditures 4,577,598 9,437,673 (11,089,263) (12,776,061) 6,246,295 Other financing sources (uses) Transfers in 6,613,352 9,406,888 6,030,706 6,132,859 4,861,551 Transfers out (6,313,352) (12,218,428) (6,075,206) (6,971,359) (5,424,051) Special Item (3)- - - - - Extraordinary Gain / (Loss) (2)- - 72,138,669 - - Sale of property - - 225,000 2,163,222 911,001 Proceeds from subscriptions - - - - - Total Other financing sources (uses)300,000 (2,811,540) 72,319,169 1,324,722 348,501 Net Change In Fund Balance 4,877,598 6,626,133 61,229,906 (11,451,339) 6,594,796 0.7%0.6%1.2% (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. For more information on the dissolution of the RDA please see Note 16 and 17. (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. (3) City established an allowance for advances owed by the Successor Agency. Debt service as a percentage of noncapital expenditures Debt service as a percentage of noncapital expenditures 6.4%0.5% 1.0%0.5%0.4%2.5%0.4% 309 Return to TOC 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 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 FY 2 0 1 4 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 $300,000,000 FY 2 0 2 3 FY 2 0 2 2 FY 2 0 2 1 FY 2 0 2 0 FY 2 0 1 9 FY 2 0 1 8 FY 2 0 1 7 FY 2 0 1 6 FY 2 0 1 5 FY 2 0 1 4 Total Expenditures Parks, recreation & culture Pass-through-agreement Debt Expenditures (3) Capital outlay Public works (4) Public safety Housing & Redevelopment General Government -310 Return to TOC City of Palm Desert Supplemental - Historical General Fund Revenues (including Transfers In) Last Ten Fiscal Years FY 2023 2022 2021 2020 2019 Revenue Type: Sales Tax 26,354,774$ 26,193,390$ 21,156,220$ 18,445,806$ 21,434,387$ Transient Occupancy Tax 23,825,410 22,098,939 10,760,455 11,681,583 17,250,843 Property Tax (3)12,952,007 11,703,419 11,193,276 11,101,584 11,074,207 Investment Earnings 5,025,534 (1,867,595) 284,744 4,181,814 2,672,643 Transfer In 2,478,731 3,774,873 3,515,966 2,472,976 937,202 Franchises 3,574,273 3,334,555 3,066,989 3,025,984 3,078,855 State Subventions (1) (3)146,957 127,546 38,945 60,593 82,722 Building & Grading Permits 2,290,974 2,079,314 1,195,893 953,176 1,064,071 Reimbursements (4)1,464,230 530,474 1,229,484 1,375,770 1,468,351 Business License Tax 1,139,514 1,326,920 962,940 1,038,137 1,216,712 Timeshare Mitigation Fee 1,711,324 1,555,137 1,501,625 1,467,905 1,678,375 Plan Check Fees 644,448 616,576 480,881 468,180 619,763 Property Transfer Tax 934,735 1,197,951 1,027,833 566,468 727,978 Other Revenues (2)3,581,082 8,337,209 8,072,509 3,130,862 2,352,803 Total General Revenue 86,123,993$ 81,008,708$ 64,487,760$ 59,970,838$ 65,658,912$ FY 2018 2017 2016 2015 2014 Revenue Type: Sales Tax 18,627,704$ 18,505,449$ 18,994,779$ 17,565,134$ 17,258,958$ Transient Occupancy Tax 17,019,034 15,054,259 11,252,997 10,799,680 9,855,509 Property Tax (3)10,777,998 10,157,813 10,461,595 9,710,990 9,041,428 Investment Earnings 1,237,562 644,341 725,015 416,656 405,456 Transfer In 1,610,830 1,472,852 1,390,258 2,179,472 1,373,786 Franchises 3,097,521 3,146,702 3,095,873 3,102,431 3,007,215 State Subventions (1) (3)38,876 23,101 59,317 155,049 22,089 Building & Grading Permits 1,048,973 1,247,390 1,216,115 1,279,706 1,695,303 Reimbursements (4)1,388,654 1,407,811 1,589,511 1,604,707 1,809,323 Business License Tax 1,154,275 1,118,183 1,269,082 1,160,207 1,169,316 Timeshare Mitigation Fee 1,543,762 1,467,028 1,500,683 1,483,158 1,333,586 Plan Check Fees 691,096 431,115 592,818 505,370 662,893 Property Transfer Tax 664,822 690,975 491,060 558,965 530,556 Other Revenues (2)1,951,122 2,185,703 2,189,063 1,713,758 1,932,009 Total General Revenue 60,852,229$ 57,552,722$ 54,828,166$ 52,235,283$ 50,097,427$ (1) State Subventions is any combination of motor vehicle, off-highway in-lieu, and subventions from state. (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. (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. 311 Return to TOC City of Palm Desert Supplemental Graph - Historical General Fund Revenues (Including Transfers In) Last Ten Fiscal Years (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. *State Subventions is any combination of motor vehicle, off-highway in-lieu, and subventions from state. $0 $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 $70,000,000 $80,000,000 F Y 2 0 2 3 F Y 2 0 2 2 F Y 2 0 2 1 F Y 2 0 2 0 F Y 2 0 1 9 F Y 2 0 1 8 F Y 2 0 1 7 F Y 2 0 1 6 F Y 2 0 1 5 F Y 2 0 1 4 Combined Other (1) Interest Property Tax Transient Occupancy Tax 312 Return to TOC City of Palm Desert Supplemental - Historical General Fund Expenditures (Including Transfers Out) Last Ten Fiscal Years FY 2023 2022 2021 2020 2019 Expenditure: Public Safety (1)23,304,557$ 20,288,195$ 19,326,751$ 21,415,334$ 20,975,032$ City Administration (2)14,202,930 12,620,102 12,990,562 11,429,468 12,521,081 Public Works Administration 3,026,733 2,265,476 1,886,402 2,457,045 2,149,715 Community Promotions 1,347,204 1,216,272 420,424 947,370 1,249,674 Street Maintenance 2,156,583 2,421,966 2,317,468 2,212,933 2,185,648 Building Safety 1,366,067 1,751,817 1,461,477 1,661,372 1,828,083 Street Resurfacing - - - - - Public Works (4)3,852,469 1,338,520 1,165,671 1,151,447 1,250,969 Other Expenditures (3)35,851,470 18,572,299 17,384,092 18,860,388 20,826,188 Total Expenditures 85,108,013$ 60,474,647$ 56,952,847$ 60,135,357$ 62,986,390$ FY 2018 2017 2016 2015 2014 Expenditure: Public Safety (1)21,088,867$ 20,424,249$ 20,151,237$ 18,784,117$ 17,306,342$ City Administration (2)11,460,325 8,238,228 7,971,706 7,561,255 7,413,578 Public Works Administration 2,333,897 2,637,630 2,664,871 2,645,443 2,556,967 Community Promotions 1,179,305 1,062,611 791,565 749,631 618,138 Street Maintenance 2,020,797 2,418,451 2,709,328 2,631,590 2,806,168 Building Safety 1,579,734 1,849,442 1,888,290 1,847,798 1,783,918 Street Resurfacing 2,760 25,326 1,083,919 998,463 4,466 Public Works (4)1,133,007 970,877 1,004,989 1,067,837 1,018,435 Other Expenditures (3)13,669,533 18,302,019 14,010,275 14,512,426 14,430,399 Total Expenditures 54,468,225$ 55,928,833$ 52,276,180$ 50,798,560$ 47,938,411$ (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. 313 Return to TOC City of Palm Desert Supplemental Graph- Historical General Fund Expenditures (Including Transfers Out) Last Ten Fiscal Years (1) Public Safety is any combination of animal regulation, police services, community safety and traffic safety expenditures, this does not include the cost or 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 o curb & utter, arkin lot, auto leet, cor orate ard, public building maintenance, Portola Community center, storm water permit. $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 $90,000,000 F Y 2 0 2 3 F Y 2 0 2 2 F Y 2 0 2 1 F Y 2 0 2 0 F Y 2 0 1 9 F Y 2 0 1 8 F Y 2 0 1 7 F Y 2 0 1 6 F Y 2 0 1 5 F Y 2 0 1 4 Other Expenditures Comb (3) Public Works (4) City Administration (2) Public Safety (1) 314 Return to TOC City of Palm Desert Supplemental Historical General Revenue and Expenditures Per Capita Last Ten Fiscal Years FY 2023 2022 2021 2020 2019 Total General Revenue (2)86,123,993$ 77,168,851$ 60,971,794$ 57,497,862$ 64,721,710$ Population (1)50,615 50,889 53,892 52,986 53,625 General Revenue Per Capita 1,702 1,516 1,131 1,085 1,207 FY 2018 2017 2016 2015 2014 Total General Revenue (2)59,241,399$ 56,079,870$ 53,437,908$ 50,055,811$ 48,723,641$ Population (1)52,769 50,740 49,335 51,053 50,417 General Revenue Per Capita 1,123 1,105 1,083 980$ 966$ FY 2023 2022 2021 2020 2019 Total General Expenditures (2)85,108,013$ 52,730,364$ 49,481,094$ 51,498,878$ 57,900,932$ Population (1)50,615 50,889 53,892 52,986 53,625 General Expenditures Per Capita 1,681 1,036 918 972 1,080 FY 2018 2017 2016 2015 2014 Total General Expenditures (2)49,992,388$ 48,427,111$ 48,134,252$ 46,302,187$ 44,183,659$ Population (1)52,769 50,740 49,335 51,053 50,417 General Expenditures Per Capita 947 954 976 907$ 876$ (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 315 Return to TOC City of Palm Desert Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years Fiscal Year Ended June 30 Residential Property Commercial Industrial Property Institutional Property Vacant Land Less: Tax Exempt Total Taxable Assessed Value Total Direct Tax Rate Estimated Actual Taxable Value (1) 2023 13,770,177,817 3,039,934,131 72,379,384 271,422,690 *- 18,094,846,015 1.00000 17,895,334,799 2022 12,816,062,846 2,919,685,840 67,899,671 254,623,765 *- 16,974,917,677 1.00000 16,768,080,495 2021 12,277,100,484 2,872,316,290 65,652,944 279,025,011 *- 16,413,235,941 1.00000 16,217,619,993 2020 11,781,804,552 2,771,257,791 63,343,035 300,879,417 *(45,437) 15,835,758,806 1.00000 15,636,583,844 2019 11,231,546,199 2,675,659,205 62,224,633 373,347,796 (326,679,322) 15,556,158,170 1.00000 15,045,226,485 2018 10,757,283,204 2,554,854,761 59,762,684 388,457,449 (313,754,093) 14,940,671,116 1.00000 14,445,331,683 2017 10,555,732,091 2,434,816,656 58,318,962 379,073,252 (306,174,550) 14,579,740,457 1.00000 14,095,158,994 2016 10,174,360,142 2,358,860,033 56,840,001 412,090,006 (312,620,004) 14,210,000,198 1.00000 13,743,682,041 2015 9,636,181,445 2,290,456,630 54,211,991 420,142,932 (298,165,952) 13,552,997,813 1.00000 13,086,962,905 2014 9,043,372,632 2,247,924,054 64,595,519 426,330,424 (297,139,386) 12,919,103,760 1.00000 12,453,921,285 (1) Estimated Actual Taxable Value = Net Taxable 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. 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. Source: Riverside County Assessor thru HDL Coren & Cone 316 Return to TOC City of Palm Desert Historical Net Assessed Taxable Values Citywide Graph - Assessed Valuation Growth Last Ten Fiscal Years i honestly imagine it being a little Historical Major Additions Annexations FY Retail Centers 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 3.22%5.08%5.02% 2.56%2.48% 4.15%3.93%3.72%3.39% 6.72% -5.00% 0.00% 5.00% 10.00% 15.00% 20.00% 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Percent Increase in Assessed Valuation FY 2014 to FY 2023 $- $5,000 $10,000 $15,000 $20,000 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Value in Millions Net Assessed Valuation - Historical Comparison FY 2014 to FY 2023 317 Return to TOC 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%28.177327% County Free Library 2.728242%2.728242% County Structure Fire Protection 5.873086%5.873086% City of Palm Desert (1)0.000000%0.000000% Desert Sands Unified School District 36.221587%36.221587% Desert Community College 7.526714%7.526714% Riverside County Reg. Park & Open Space 0.426231%0.426231% Riverside County Office of Education 4.094919%4.094919% Desert Hospital 1.996808%1.996808% Coachella Valley Public Cemetery 0.339927%0.339927% Desert Recreation District 2.071624%2.071624% Coachella Valley Mosquito & Vector Control 1.369698%1.369698% Coachella Valley County Water 2.736607%2.736607% Coachella Valley County Water Imp. District 80 2.972906%2.972906% Coachella Valley County Water Storm Water Unit 3.464324%3.464324% General Purpose Basic 1%100.000000%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. 318 Return to TOC City of Palm Desert Property Tax Rates Direct and Overlapping Property Tax Rates Last Ten Fiscal Years Fiscal Year Basic County-wide Levy Total Direct Tax Rate Desert Sands Unified School District Desert Community College Dist. Coachella Valley Water District Coachella Valley Water District I.D. 58 Palm Springs Unified B&I 1192-A Ds 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 2014 1.00000 1.00000 0.10954 0.01995 0.10000 0.00000 0.12961 Notes: Proposition 13 limits the ability of the city to raise the property tax rate. Source: CalMuni Statistics Inc City Direct Overlapping Rates 319 Return to TOC City of Palm Desert Principal Property Taxpayers Current and Ten Years Ago 2023 2014 Taxpayer Taxable Assessed Value Percentage of Total City Tax Assessed Value Taxpayer Taxable Assessed Value Percentage of Total City Tax Assessed Value NEWAGE DesertSprings 183,277,948$ 1.02%WEA Palm Desert 144,890,985$ 1.16% WEA Palm Desert 167,598,620 0.93%Marriott Desert Springs 136,022,554 1.09% Gardens on El Paseo LLC 146,001,786 0.81%Gardens on El Paseo LLC 100,463,843 0.80% WVC Rancho Mirage Inc 134,387,296 0.75%WVC Rancho Mirage 84,971,489 0.68% PRU Desert Crossing LLC 107,432,299 0.60%Pru Desert Crossing II LLC 81,024,967 0.65% CC Cimarron LP 71,394,568 0.40%Sinatra and Cook Project 54,874,399 0.44% First American Trust 63,108,340 0.35%Walmart Real Estate Business Trust 48,324,981 0.39% Walmart /Sams 58,460,349 0.33%Segovia Operations 47,715,576 0.38% Segovia Operations 55,777,259 0.31%Monarch Sevilla Venture 47,671,183 0.38% Sunrise Spectrum 54,306,893 0.00%Sunrise Spectrum 46,907,800 0.38% Total 1,041,745,358$ 5.80%Total 792,867,777$ 6.35% 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. Source: HdL Coren & Cone thru Riverside County Assessor 22/23 and HdL Coren & Cone thru Riverside County Assessor 13/14 320 Return to TOC City of Palm Desert Property Tax Levies and Collections Last Ten Fiscal Years Fiscal ear Taxes Levied Collections Ended for the Percentage in Subsequent Percentage June 30, Fiscal Year Amount of Levy Years (3)Amount (3)(4)of Levy 2014 5,623,740 5,048,787 89.78% 574,953 5,623,740$ 100.00% 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% (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. (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 Collected within the Fiscal Year of the Levy (1) (2) Total Collections to Date 321 Return to TOC City of Palm Desert Supplemental Top 25 Sales Tax Generators Graph - Historical Sales Tax Trends June 30, 2023 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 ASHLEY FURNITURE HOMESTORE 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 TOMMY BAHAMA FAMILY APPAREL TOTAL WINE & MORE CONVENIENCE STORES/LIQUOR WAL-MART SUPERCENTER DISCOUNT DEPT STORES (1) Listed in Alphabetical Order 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. *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 $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 4 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 Millions Sales and Use Tax Trends FY 2014 - 2023 -2.57%0.66% 15.1% -13.9% 23.8% 1.8% 0.6% Amounts in Millions % = % Chan e from Prior Year 8.1% $17.258 $17.564 $18.994 $18.505 $18.627 $21.434 $18.445 $21.156 $26.193 $26.354 14.7%-In Lieu * 2.9% 322 Return to TOC City of Palm Desert Ratios of Outstanding Debt by Type Last Ten Fiscal Years Special Assessment/Total Percentage Total Debt Fiscal Local Obligation Capital Primary of Total Personal Per Year Bonds b,c,d Leases Government Income a,f Capita a,f 2014 8,246,000 1,222,915 9,468,915 0.39%198 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%83 2017 2,808,000 499,881 3,307,881 0.14%69 2018 2,658,000 1,493,330 4,151,330 0.17%87 2019 2,071,000 1,595,394 3,666,394 0.24%128 2020 1,846,000 1,145,011 2,991,011 0.23%105 2021 1,672,000 675,976 2,347,976 0.20%92 2022 1,294,000 - 1,294,000 0.04%25 2023 1,162,000 - 1,162,000 0.04%23 Notes: Details regarding the city's outstanding debt can be found in the notes to the financial statements. 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 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 - Personal income and Per Capita statistic includes government and business type activities combined. Governmental Activities Business Type Activities 323 Return to TOC City of Palm Desert Ratios of General Bonded Debt Outstanding Last Ten Fiscal Years General Bonded Debt Outstanding Special Assessment Per Bonds Percentage of Actual Taxable Value of Property Capita Note: There are no General Obligation Bonds from FY 2014 to FY 2023 324 Return to TOC SECTION 11: ADOPTED FINANCIAL PLAN 325 Return to TOC 326 Return to TOC 327 Return to TOC 328 Return to TOC 329 Return to TOC 330 Return to TOC 331 Return to TOC 332 Return to TOC 333 Return to TOC RESOLUTION NO. 2024-045 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA, ADOPTING THE FINANCIAL PLAN FOR THE FISCAL YEAR JULY 1, 2024 THROUGH JUNE 30, 2025 AND CAPITAL IMPROVEMENT PROGRAM FOR FISCAL YEARS 2024-25 THROUGH 2028-29 WHEREAS, the City Council has received and considered the proposed Financial Plan and Capital Improvement Program submitted by the City Manager on June 27, 2024; 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 2024-25 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 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 C, "Capital Improvement Funds Program Summary and Carryovers”, are hereby accepted as continuing appropriations t o FY 2024- 25.The amounts included in this exhibit include all unexpended amounts including purchase orders and contracts encumbered on or before June 30, 2024. SECTION 4. The City Manager or 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. ADOPTED ON JUNE 27, 2024. ATTEST: KARINA QUINTANILLA MAYOR ANTHONY J. MEJIA CITY CLERK DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 334 Return to TOC I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that Resolution No. 2024-045 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 27, 2024, by the following vote: AYES: HARNIK, KELLY, NESTANDE, AND TRUBEE NOES: NONE ABSENT: NONE ABSTAIN: QUINTANILLA 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: CB592957-4690-4B57-883B-65C8F3546C48 6/28/2024 335 Return to TOC EXHIBIT A Actual Adjusted Budget Projected Proposed Budget CATEGORY / FUND FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 General Fund (110): 1. Sales tax 26,354,774 26,623,447 25,000,000 25,000,000 2. Transient occupancy tax includes Short Term Rentals *23,825,410 21,005,000 21,748,160 22,905,000 3. Property tax Secured & Unsecured & SARDA Tax Increment 8,853,225 8,746,728 10,123,452 12,624,088 4. Franchises (Cable/Gas/Electric/Waste)3,574,273 3,200,000 3,574,273 3,400,000 5. Timeshare mitigation fee 1,711,324 1,711,324 3,311,324 1,754,107 6. Business license tax 1,139,100 1,300,000 1,261,209 1,100,000 7. Transfers in (AIPP, Traffic Safety, Parkview, Housing, Cannabis)2,478,731 1,852,700 1,200,000 1,167,700 8. Permits/Fess 5,034,172 3,471,768 4,887,061 3,223,600 9. State payments (VLF, Parking Bail, MV Iieu)5,184,737 5,029,000 5,444,988 5,593,780 10. Interest & Rental 4,985,021 871,000 4,850,365 4,862,329 11. Reimbursements/Other revenues 2,260,219 1,743,500 2,045,486 1,592,275 Totals General Fund 85,400,986 75,554,467 83,446,318 83,222,879 Fire Tax Fund (230): 1. Structural Fire Tax 9,169,242 9,169,242 10,000,000 11,402,490 2. Prop. A. Fire Tax (Special Assessment)2,138,587 2,400,000 2,106,394 2,474,050 3. Reimbursements (Indian Wells & Rancho Mirage share of Ladder Truck, EMS Charges & Others)4,557,849 4,100,000 4,665,026 4,350,000 4. Interest Income 222,046 20,000 678,881 500,000 5. Transfers In fm General Fund 4,600,000 4,600,000 4,600,000 5,000,000 6. Fire Reserves - - - - Totals Fire Tax Fund 20,687,723 20,289,242 22,050,301 23,726,540 TOTAL REVENUE- FIRE AND GENERAL FUND 106,088,709 95,843,709 105,496,619 106,949,419 * Includes gross TOT received from operators. TOT rebates are reported as expenditures. CITY OF PALM DESERT Fiscal Year 2024-25 Estimated Revenues Estimated Revenues Page 1 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 336 Return to TOC EXHIBIT A Actual Adjusted Budget Projected Proposed Budget CATEGORY / FUND FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 CITY OF PALM DESERT Fiscal Year 2024-25 Estimated Revenues Traffic Safety Fund (210): 1. Vehicle Fines 7,472 2,700 2,700 3,000 2. Interest - - - - Total Traffic Safety Fund 7,472 2,700 2,700 3,000 Gas Tax Fund (211): 1. Gas Tax & Reimbursments 2,421,661 2,716,001 2,700,000 2,700,834 2. Interest 86,076 14,560 263,169 193,400 Total Gas Tax Fund 2,507,737 2,730,561 2,963,169 2,894,234 Measure A Fund (213): 1. Sales Tax 3,562,513 3,263,000 2,888,916 3,328,000 2. Reimbursements/Intergovernmental 97,960 1,713,000 125,000 0 3. Interest 738,083 100,000 1,191,169 875,600 Total Measure A Fund 4,398,556 5,076,000 4,205,085 4,203,600 Housing Mitigation Fund (214): 1. Development Fee 55,521 64,000 32,000 149,118 2. Other Revenue (Loan /Note Receivable)30,000 - 1,000 - 2. Interest 126,076 8,000 179,973 132,300 Total Housing Mitigation Fund:211,597 72,000 212,973 281,418 CDBG Block Grant Fund (220): 1. CDBG Block Grant 352,646 418,663 531,589 1,351,359 2. Reimbursements(Program Income)- - - 3. Interest - 100 100 - Total CDBG Fund 352,646 418,763 531,689 1,351,359 PLHA Grant Fund (225) 1. Grants 266,263 250,000 - 960,889 2. Interest 5,135 15,699 Total Child Care Fund 271,398 250,000 15,699 960,889 Opioid Settlement Fund (226) 1. Settlement Funds 22,695 51,098 2. Interest/Other Reimbursements 2,488 4,976 Total Public Safety Grant Fund 2,488 - 27,672 51,098 Child Care Program (228) 1. Child Care Fee 71,412 90,000 54,200 207,779 2. Interest 23,792 4,000 38,831 28,500 Total Child Care Fund 95,204 94,000 93,031 236,279 Public Safety Grant Fund (229): 1. Federal Grants - - - 2. State Grants 382,311 200,000 186,159 165,000 3. Interest/Other Reimbursements 5,026 500 15,367 12,000 Total Public Safety Grant Fund 387,337 200,500 201,526 177,000 New Construction Tax Fund (231): 1. Development Fee 518,442 414,200 263,983 650,302 2. Interest/Other Reimbursement 52,485 3,732,907 86,738 63,700 Total New Construction Fund 570,927 4,147,107 350,721 714,002 Drainage Facility Fund (232): 1. Development Fee 132,022 70,000 13,910 70,000 2. Reimbursements - - - 3. Interest 27,189 2,500 45,673 33,500 Total Drainage Facility Fund 159,211 72,500 59,583 103,500 Estimated Revenues Page 2 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 337 Return to TOC EXHIBIT A Actual Adjusted Budget Projected Proposed Budget CATEGORY / FUND FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 CITY OF PALM DESERT Fiscal Year 2024-25 Estimated Revenues Park & Recreation Fund (233): 1. Reimbursements/Fee 70,597 175,000 62,575 175,000 2. Interest / Other Reimbursement 59,795 3,000 96,390 70,800 Total Park & Recreation Fund 130,392 178,000 158,965 245,800 Signalization Fund (234): 1. Development Fee 70,931 20,000 40,790 20,000 2. Reimbursements - Federal Grant - - - 3. Interest 15,854 500 26,280 19,300 Total Signalization Fund 86,785 20,500 67,070 39,300 Fire Facilities Fund (235): 1. Development Fee 297,648 116,100 172,610 116,100 2. Interest 49,189 7,000 81,181 59,700 Total Fire Facilities Fund 346,837 123,100 253,791 175,800 Waste Recycling Fund (236): 1. Reimbursements 412,066 484,130 491,732 690,000 2.. Interest/Transer In 103,971 15,000 165,830 121,900 Total Waste Recycling Fund 516,037 499,130 657,562 811,900 Energy Independence Program (237): 1. Special Assessments 71,522 300,000 235,721 115,000 2. Reimbursements - - - 3. Interest 28,741 5,000 83,717 61,500 Total Energy Independence Program Fund 100,263 305,000 319,438 176,500 Air Quality Management Fund (238): 1. Air Quality Fee 84,901 73,400 51,055 65,000 2. Interest / Other Reimbursement 1,303 50 1,605 1,180 Total Air Quality Fund 86,204 73,450 52,660 66,180 Aquatic Center Fund (242): 1. Aquatic Fees 724,675 648,000 807,175 648,000 2. Transfer In (General Fund)1,890,294 2,976,250 2,976,250 2,937,500 3. Interest 17,601 16,000 53,814 39,500 Total Aquatic Center 2,632,570 3,640,250 3,837,239 3,625,000 Cannabis Compliance Fund (243): 1. Cannabis Compliance Permit Fee - - - 2. Cannabis Taxes 2,017,146 1,210,000 935,000 957,853 3. Interest - - - - Total Cannabis Compliance Fund 2,017,146 1,210,000 957,853 Library Services (252) 1. Transfers In - 1,321,527 2,400,000 2. Interest Total Library Services Fund - - 1,321,527 2,400,000 Art in Public Places Fund (436): 1. Development Fee 571,716 493,065 394,251 328,275 2. Interest / Other Reimbursement 48,669 400 246,085 217,790 Total AIPP Fund 620,385 493,465 640,336 546,065 Golf Course Maint/Improv Fund (441): 1. Time Share Mitigation & Amenity Fees 2,587,864 2,587,865 3,580,275 2,587,865 2. Interest / Other Reimbursement 416,974 30,000 648,159 421,400 Total Golf Course Maint. Fund 3,004,838 2,617,865 4,228,433 3,009,265 Estimated Revenues Page 3 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 338 Return to TOC EXHIBIT A Actual Adjusted Budget Projected Proposed Budget CATEGORY / FUND FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 CITY OF PALM DESERT Fiscal Year 2024-25 Estimated Revenues Compensation Benefits Fund (577): 1. Contribution - - - 2. Interest 76,735 10,000 120,127 98,300 3. Interfund Transfer In 101,289 250,000 250,000 515,000 Total Compensation Benefits Fund 178,024 260,000 370,127 613,300 Retiree Health Fund (576): 1. Contribution - - - 2. Interest 72,710 10,000 127,260 93,500 3. Interfund Transfer In 834,654 744,824 744,824 479,824 Total Retiree Health Fund 907,364 754,824 872,084 573,324 El Paseo Merchant Fund (271): 1. El Paseo Merchant Fee(Business License) & Interest 272,891 411,770 276,703 250,000 Total El Paseo Fund 272,891 411,770 276,703 250,000 Capital Improvement Fund (400): 1. State, Federal, CVAG Reimb.,Other Rev.50,000 - 262,321 - 2. Interest 306,874 10,000 455,741 335,000 3. Interfund Transfer In 14,184,017 200,000 200,000 - Total Capital Improvement Fund 14,540,891 210,000 918,062 335,000 CP Parks Fund (430): 1. Reimbursements - - - 2. Interest 351 100 537 400 Total Parks Fund 351 100 537 400 CP Drainage Fund (420): 1. Interest/ Reimbursements 66,253 20,000 100,252 73,700 2. Transfers In 3,200,000 3,200,000 Total Drainage Fund 66,253 3,220,000 3,300,252 73,700 CP Signal Fund (440): 1. Reimbursements - - - 2. Interest 3,721 300 5,931 4,300 Total Signal Fund 3,721 300 5,931 4,300 CP Library Fund (452): 1. General Fund Transfers In (County using former RDA pass through monies)- 4,036,600 - Total Library Fund - - 4,036,600 - Building Maintenance Fund (450): 1. General Fund Transfer In 1,168,341 - - 2. Interest 89,036 5,000 138,970 102,150 Total Building Maintenance Fund 1,257,377 5,000 138,970 102,150 Economic Development Fund (425): 1. Interest, Rent, Transfers & Reimbursments 171,621 89,543 305,269 141,243 Total Economic Development Fund 171,621 89,543 305,269 141,243 Capital Bond Fund (451): 1. Interest, Rent, Reimbursements, & Transfers In 4,003,739 250,000 2,560,138 250,000 Total Capital Bond Fund 4,003,739 250,000 2,560,138 250,000 University Park 2024 Project Fund (470) 1.Contribution from Private Source 10,000,000 2. Interest Total University Park Fund - - 10,000,000 - Estimated Revenues Page 4 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 339 Return to TOC EXHIBIT A Actual Adjusted Budget Projected Proposed Budget CATEGORY / FUND FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 CITY OF PALM DESERT Fiscal Year 2024-25 Estimated Revenues Debt Service Funds (Various 300's) 1. Transfer In/Taxes/Interest 3,257,811 3,315,542 3,315,542 3,387,188 Total Debt Service Funds 3,257,811 3,315,542 3,315,542 3,387,188 Parkview Office Complex Fund (510): 1. Rent/Leases of Buildings 1,473,376 1,250,000 1,210,451 1,250,000 2. Other Revenues - 15,000 - 3. Interest 231,833 48,000 578,280 48,000 Total Parkview Office Fund 1,705,209 1,313,000 1,788,731 1,298,000 Equipment Replacement Funds (530): 1. General & Fire Fund Transfer In 860,000 - 119,788 - 2. Interest 209,558 165,036 329,313 242,000 3. Reimbursements/Other Revenues 85,914 - - Total Equip. Replacement Fund 1,155,472 165,036 449,101 242,000 Landscape & Lighting Districts (272-299): 1. Transfer In 141,408 110,000 110,000 145,599 2. Taxes 311,215 253,817 328,197 320,922 3. Interest 18,913 - 244,392 5,400 Total Landscape & Lighting 471,536 363,817 682,589 471,921 Business Improvement Districts (272-299): 1. Taxes 690,099 299,699 567,278 707,407 2. Interest/Transfers 135,120 7,000 170,719 125,500 Total Business Improvement 825,219 306,699 737,997 832,907 Desert Willow Golf Fund (520-521): 1. Golf Course 12,421,636 11,653,100 11,799,505 12,364,410 2 Resturant Revenue 4,875,792 4,542,220 4,587,978 4,780,039 3. Interest 213,517 154,140 125,000 231,060 Total Desert Willow Fund 17,510,945 16,349,460 16,512,483 17,375,509 Housing Fund (870): 1. Transfers In & Interest 415,990 504,922 551,299 497,102 Total Housing Fund 415,990 504,922 551,299 497,102 TOTAL ALL CITY FUNDS (Excl. Housing Authority & Housing Asset Funds)171,339,153 145,588,613 172,519,898 156,427,505 Estimated Revenues Page 5 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 340 Return to TOC FY 2024-25 Proposed Budget 4110 City Council 350,401 4111 City Clerk 1,192,865 4112 Legislative Advocacy 40,845 4114 Elections 165,000 4120-21 Legal 671,110 4130 City Manager 2,077,045 4132 Special Programs - 4134 Capital Projects 1,593,632 4150-51 Finance and Audit 2,536,288 4154 Human Resources 1,117,478 4159 General Services 5,017,875 4190 Information Technology 3,498,426 4191 Unemployment Insurance 10,000 4192 Insurance 1,254,623 4199 Interfund Transfers 11,990,324 4210 Police Services 22,284,902 4211 Community Safety 131,100 4212 Homelessness Service 103,000 4230 Animal Regulation 410,000 4250 Traffic 1,484,949 4300 Public Works 1,827,840 4310 Streets 2,642,730 4312 ADA Improvements 50,000 4313 Parking Lot Improvements 200,000 4330 Corp Yard 256,200 4331 Fleet 412,500 4340 Building Maint 1,292,958 4344 Portola Community Ctr 219,750 4396 NPDES 350,000 4416 Community Promotions 557,720 4417 Marketing 2,206,326 4419 Visitor Services 12,930 4420 Building and Safety 1,321,441 4421 Permit Center 951,321 4422 Code Enforcement 946,494 4423 Engineering & Land Develop.822,934 4430 Economic Development 1,776,934 4470 Community Development 2,313,252 4610 Parks and Recreation 2,214,500 4611 Park Maintenance 1,497,000 4614 Landscape Services 3,231,294 4618 Citywide Park Imps - 4674 Civic Center Park Imps 50,000 4800 Contributions 1,979,025 Grand Total 83,063,012 Department City of Palm Desert General Fund Appropriations Fiscal Year 2024-25 EXHIBIT B DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 341 Return to TOC EXHIBIT 2EXHIBIT B FUND NUMBER FUND NAME FY 2024-2025 Appropriations 210 Traffic Safety 2,700 211 Gas Tax 3,660,000 213 Measure A 14,510,000 214 Housing Mitigation Fee 409,135 220 Community Development Block Grant 1,021,815 225 Permanent Local Housing Allocation Grant (PLHA)460,000 226 Opioid Settlement Funds 101,000 228 Child Care Program - 229 Public Safety Police Grant 35,000 230 Prop. A Fire Tax 24,049,138 231 New Construction Tax - 232 Drainage Facility 263,138 233 Park and Recreation - 234 Traffic Signal - 235 Fire Facilities - 236 Recycling Fund 753,000 237 Energy Independence Program 192,145 238 Air Quality Management 89,830 242 Aquatic Center 3,601,500 243 Cannabis Compliance Fund 500,000 252 Library Services 2,601,077 400 Capital Improvement Fund 8,528,612 420 CIP - Drainage 275,000 425 Economic Development 744,592 430 CIP - Park and Recreation - 436 Art in Public Places 1,074,120 441 Golf Course Capital Management 3,075,000 450 Building Maintenance 3,075,000 451 SARDA CIP & Properties 12,650,000 452 Library CIP 3,287,000 870 Housing Set Aside Fund 497,102 85,455,904 CITY OF PALM DESERT Appropriations Fiscal Year 2024-2025 Special and Capital Projects Funds DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 342 Return to TOC Appropriations EXHIBIT 2 EXHIBIT B FUND NUMBER FUND NAME FY 2024-2025 Appropriations Fiscal Year 2024-2025 CITY OF PALM DESERT 301 Assessment Dist 83-1 - 303 Assessment Dist 84-1 - 304 Assessment Dist 87-1 188,669 306 Assessment Dist 92-1 121,231 307 Assessment Dist 91-4 Bighorn - 308 Assessment Dist 94-2 Sunterrace/Varner 101,978 309 Assessment Dist 94-3 Merano - 311 Assessment Dist 98-1 Canyons of Bighorn - 312 Assessment Dist 01-1 Silver Spur 176,359 314 Assessment Dist Highlands 120,665 315 Assessment Dist Section 29 1,435,900 351 Assessment Dist 91-1 Indian Ridge 1,173,458 353 Assessment Dist CFD University Park 965,850 354 Assessment Dist CFD University Park 2021 1,785,850 391 Palm Desert Finance Authority 162,559 6,232,519 271 El Paseo Merchants 275,000 272-299 Landscape & Lighting Zones 636,588 277, 282, 289 Business Improvement District 574,443 1,486,031 510 Parkview Office Complex 7,775,800 520 Desert Willow Golf Course 12,678,707 521 PD Recreational Facilities Corporation 5,034,020 530 Equipment Replacement 3,656,783 576 Retiree Health 1,468,064 577 Compensation Benefits 250,000 30,863,374 Total Funds Excluding General & Housing 124,037,828 General Fund Total 83,063,012 Housing Funds Total 17,796,397 Total General & Housing Funds 100,859,409 Total Expenditures 224,897,237 Special Assessment Funds Enterprise and Internal Service Funds Debt Services Funds DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 343 Return to TOC Type Project Name Funding Source Fund No. Fund Type Account No. 2023-24 Est. Budget Carryover 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 Total Annual AD Annual R/M 84-1 Fund 303 Debt Service Funds 3034311-4332000 - - - 24,511 - - - 24,511 Annual AD Annual R/M 87-1 Fund 304 Debt Service Funds 3044311-4332000 188,669 188,669 - - - - - 188,669 Annual AD Annual R/M 92-1 Fund 306 Debt Service Funds 3064311-4332000 121,231 121,231 - - - - - 121,231 Annual AD Annual R/M 94-1 Fund 307 Debt Service Funds 3074311-4332000 - - - 324,833 - - - 324,833 Annual AD Annual R/M 94-2 Fund 308 Debt Service Funds 3084311-4332000 101,978 101,978 - - - - - 101,978 Annual AD Annual R/M 91-1 Fund 351 Debt Service Funds 3514311-4332000 1,173,458 1,173,458 - - - - - 1,173,458 Annual Bridge Inspection & Repair Program Measure A 213 Special Revenue Funds 2134359-4400100 442,140 442,141 700,000 2,000,000 300,000 300,000 300,000 4,042,141 Cont. City Hall ADA & Parking Lot Improvements Capital Improvement Fund 400 Capital Project Funds 4004161-5000914 - - - - - - - - Annual Citywide Pavement Condition Evaluation Gas Tax 211 Special Revenue Funds 2114311-4391505 100,000 100,000 250,000 110,000 110,000 110,000 110,000 790,000 New CV Link Enhancements & Slurry Seal New Construction Tax 231 Special Revenue Funds 2134311-4332000 530,000 446,048 - - - - - 446,048 Cont. CV Link Hovley Connector New Construction Tax 231 Special Revenue Funds 2314670-5000202 - - - - 3,500,000 - - 3,500,000 Cont. Desert Willow Parking Lot Landscape Project Golf Capital 441 Enterprise Funds 4414195-4809200 75,952 - - - - - 75,952 Cont. Fire Station 102 Fire Fund 230 Special Revenue Funds 2304220-4400100 3,400,000 3,332,600 - - - - - 3,332,600 Cont. Fire Station 102 Fire Facilities 235 Special Revenue Funds 2354270-4400100 650,000 663,629 - - - - - 663,629 Cont. Fire Station 102 PA2 Capital Bond Fund 451 Capital Project Funds 4514270-4400100 3,000,000 - - - - - - - Cont. Fire Station 102 PA4 Capital Bond Fund 451 Capital Project Funds 4514270-4400100 15,000,000 - 12,000,000 8,000,000 - - - 20,000,000 New Fire Station 33 Remodel Fire Fund 230 Special Revenue Funds 2304220-4400100 - 500,000 6,000,000 - - - 6,500,000 New Fire Station 71 Rebuild Fire Fund 230 Special Revenue Funds 2304220-4400100 - 450,000 6,500,000 - - - 6,950,000 Cont. Haystack Channel Rehab Drainage Facility 420 Capital Project Funds 4204370-5000454 3,195,111 3,294,486 - - - - - 3,294,486 Cont. Haystack Road Traffic Calming Improve Measure A 213 Special Revenue Funds 2134565-5000909 1,404,000 1,389,754 - - - - - 1,389,754 Cont. Haystack/Highway 74 & Monterey/Fred Waring Mod.Measure A 213 Special Revenue Funds 2134250-5000904 14,863 - - - - - 14,863 Cont. HSIP Crosswalks Measure A 213 Special Revenue Funds 2134317-5000908 224,455 216,259 - - - - - 216,259 Cont. HSIP Signal Backplates Measure A 213 Special Revenue Funds 2134317-5000908 1,632,035 1,601,996 - - - - - 1,601,996 Cont. Lupine Plaza Capital Improvement Fund 451 Capital Project Funds 4004430-5000912 600,000 600,000 New Mountain View Retention Basin General 110 General Fund 1104159-4219100 1,640,359 - - - - - 1,640,359 New New Library Facility Library Capital Projects 452 Capital Project Funds 4524136-4400100 69,015 3,200,000 - - - - 3,269,015 New New Library Facility Capital Bond Fund 451 Capital Project Funds 4514136-4400100 - - - 16,000,000 - - - 16,000,000 Cont. PD Link Measure A 213 Special Revenue Funds 2134670-5000202 4,087,263 1,300,000 250,000 250,000 250,000 2,050,000 Cont. PDHA Replacement Expenditures Housing Authority 871 Special Revenue Funds 8714195-4331100 2,451,140 1,914,841 4,500,000 - - - - 6,414,841 Cont. Sec 29 & Gerald Ford Improv on Det Basins & Storm Drain BAD No. 1 289 Special Revenue Funds 2894374-5000455 5,200,000 - - - - - - - Cont. Sec 29 & Gerald Ford Improv on Det Basins & Storm Drain Capital Bond Fund 451 Capital Project Funds 4514374-5000455 - - - - - - - Cont. Sec 29 & Gerald Ford Improv on Det Basins & Storm Drain Drainage 232 Special Revenue Funds 2324370-5000455 448,036 2,559 - - - - - 2,559 New Stormwater and Drainage Infrastructure Assessment Measure A 213 Special Revenue Funds 2134370-4400100 - 3,360,000 2,680,000 2,680,000 2,745,000 2,745,000 14,210,000 Annual Street Resurfacing Program Gas Tax 211 Special Revenue Funds 2114311-4332000 4,268,183 4,252,793 2,000,000 1,500,000 1,500,000 1,500,000 1,500,000 12,252,793 Annual Street Resurfacing Program Gas Tax 211 Special Revenue Funds 2114311-4391505 894,814 - 1,300,000 - - - - 1,300,000 Annual Street Resurfacing Program Measure A 213 Special Revenue Funds 2134311-4332000 2,626,742 598,856 2,000,000 6,500,000 3,500,000 2,500,000 2,500,000 17,598,856 New Vitalia Way &Gerald Ford Drive Traffic Signal improv Measure A 213 Special Revenue Funds 2134385-5000911 721,651 625,167 - - - - - 625,167 Annual Walk n Roll PD Measure A 213 Special Revenue Funds 2134633-5000103 2,150,000 1,921,720 2,500,000 - - - - 4,421,720 TOTALS 51,295,320 24,788,374 34,060,000 49,889,344 11,840,000 7,405,000 7,155,000 135,137,718 CIP Funding Sources 2023-24 Carryover Requested 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 General Fund 1,640,359 - - - - - Special Revenue Funds 17,523,226 18,860,000 25,540,000 11,840,000 7,405,000 7,155,000 Capital Project Funds 3,963,501 15,200,000 24,000,000 - - - Debt Service Funds 1,585,336 - 349,344 - - - Internal Service Funds - - - - - - Enterprise Funds 75,952 - - - - - Unfunded - - - - - - Totals 24,788,374 34,060,000 49,889,344 11,840,000 7,405,000 7,155,000 City of Palm Desert Capital Improvement Funds Program FY 2024-25 Summary CIP Projects 6/18/2024 11:58 AM EXHIBIT C DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 344 Return to TOC Type Project Name Funding Source Fund No. Fund Type Account No. 2023-24 Est. Budget 2023-24 Carryover 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 Total Annual 250,000 Annual 500,000 Deferred 300,000 Annual 600,000 Deferred 329,544 Deferred 1,800,000 Annual 530,000 Cont.1,393,535 Cont.450,000 Annual 1,200,000 Cont.500,000 Deferred 1,425,000 Deferred 2,850,000 Deferred 950,000 Deferred 975,000 Cont.3,770,946 Cont.1,750,000 Cont.250,000 Deferred 1,100,000 Cont.600,000 Cont.150,000 Deferred 750,000 Deferred 1,025,000 Deferred 700,000 Deferred 1,500,000 Deferred 750,000 Deferred 550,000 Cont.900,000 Annual 1,000,000 Deferred 1,200,000 Deferred 200,000 Cont.1,029,482 Cont.460,075 Deferred 3,750,000 New 450,000 Annual 71,000 Cont.3,750,000 Annual 800,000 Cont.150,000 Cont.15,000,000 New 30,000,000 Cont.132,487 New 350,000 New 750,000 Deferred 1,000,000 Cont.10,650 Deferred 620,000 Deferred 3,275,000 Deferred 2,368,000 Annual 150,000 Cont.6,350,000 Annual 500,000 Annual 250,000 Deferred 50,000 Deferred 600,000 Cont.393,406 Annual 400,000 Cont.675,000 Deferred 750,000 Deferred 500,000 Public Works & Facilities Projects 6/18/2024 11:57 AM City of Palm Desert Capital Improvement Funds Program FY 2024-25 Summary EXHIBIT C DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 345 Return to TOC Type Project Name Funding Source Fund No. Fund Type Account No. 2023-24 Est. Budget Carryover 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 Total Deferred 4,850,000 Cont.300,000 Deferred 1,500,000 Annual Traffic Operations & Capacity Improv Measure A 213 Special Revenue Funds 2134250-5000907 750,000 - 750,000 750,000 750,000 750,000 750,000 3,750,000 Deferred Traffic Signal Hardware Upgrades Measure A 213 Special Revenue Funds 2134250-5000906 - - 800,000 300,000 300,000 300,000 300,000 2,000,000 Deferred Traffic Signal Hardware Upgrades (IISNS Signs)Measure A 213 Special Revenue Funds 2134250-5000906 - - 500,000 500,000 500,000 500,000 500,000 2,500,000 Deferred University Park Improvements Cap Improvement Fund 400 Capital Project Funds 4004618-4400100 200,000 - 250,000 150,000 150,000 - - 550,000 Deferred Washington Park Improvements Cap Improvement Fund 400 Capital Project Funds 4004618-4400100 - 100,000 800,000 - - - 900,000 Annual Vehicle Leases Maintenance General 110 General Fund 1104331-4334000 40,000 - 45,000 - - - 45,000 Cont. Ambulance Purchase/Remounts Equipment Replacement 530 Internal Service Funds 5304220-4403000 208,000 200,000 350,000 350,000 - - - 900,000 New Backhoe Equipment Replacement 530 Internal Service Funds 5304310-4403000 - 150,000 - - - - 150,000 New Bucket Truck Equipment Replacement 530 Internal Service Funds 5304310-4403000 - 350,000 - - - - 350,000 New City Hall Charging Stations Equipment Replacement 530 Internal Service Funds 5304310-4404500 75,000 - 450,000 250,000 - - - 700,000 Annual Desktop-Laptops Equipment Replacement 530 Internal Service Funds 5304190-4404000 318,562 - 286,783 325,655 460,072 340,183 - 1,412,693 New EV Carpools Equipment Replacement 530 Internal Service Funds 5304310-4403000 150,000 - 250,000 250,000 - - - 500,000 New Forklift Equipment Replacement 530 Internal Service Funds 5304310-4403000 - 50,000 - - - - 50,000 Cont. Graffiti Truck Equipment Replacement 530 Internal Service Funds 5304310-4403000 110,000 110,000 - - - - - 110,000 New Message Boards Equipment Replacement 530 Internal Service Funds 5304310-4403000 - 75,000 - - - - 75,000 New New Golf Cart Landscape Equipment Replacement 530 Internal Service Funds 5304310-4403000 - 25,000 - - - - 25,000 New Portable Generator Equipment Replacement 530 Internal Service Funds 5304310-4403000 - 200,000 - - - - 200,000 New Pressure Washers Equipment Replacement 530 Internal Service Funds 5304310-4403000 - 75,000 - - - - 75,000 New Skip Loader Equipment Replacement 530 Internal Service Funds 5304310-4403000 - 125,000 - - - - 125,000 Cont. Stryker Gurneys Equipment Replacement 530 Internal Service Funds 5304220-4403000 - - 125,000 - - - - 125,000 New Track Loader Equipment Replacement 530 Internal Service Funds 5304310-4403000 - 125,000 - - - - 125,000 New Trash Pump Equipment Replacement 530 Internal Service Funds 5304310-4403000 - 50,000 - - - - 50,000 New Vector Truck Equipment Replacement 530 Internal Service Funds 5304310-4403000 - - 750,000 - - - 750,000 Annual Vehicle Leases Equipment Replacement 530 Internal Service Funds 5304331-4344000 96,000 - 100,000 - - - - 100,000 TOTALS 358,208,795 12,525,142 31,980,395 38,352,626 24,953,472 12,290,183 6,950,000 127,051,818 Public Works & Facilities Funding Sources Carryover 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 2028-29 Year 5 General Fund 468,000 1,245,000 1,500,000 1,500,000 1,500,000 1,500,000 Special Revenue Funds 3,854,751 5,720,000 3,721,000 3,685,000 3,675,000 2,525,000 Capital Project Funds 5,892,391 11,528,612 5,955,971 4,058,400 5,275,000 1,425,000 Debt Service Funds - - - - - - Internal Service Funds 310,000 2,786,783 1,925,655 460,072 340,183 - Unfunded - 5,000,000 25,000,000 15,000,000 - - Totals 12,525,142 31,980,395 38,352,626 24,953,472 12,290,183 6,950,000 Public Works & Facilities Projects 6/18/2024 11:57 AM City of Palm Desert Capital Improvement Funds Program FY 2024-25 Summary EXHIBIT C DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 346 Return to TOC Type Project Name Funding Source Fund No. Fund Type Account No. 2023-24 Est. Budget 2023-24 Carryover 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 5 Total New Artwork for Phase 2 of the PD Link Project AIPP 436 Capital Project Funds 4364650-4400100 50,000 50,000 50,000 50,000 - - - New 300,000 New 250,000 636,540 Cont.650,000 Annual 2,000,000 1,066,000 Annual 894,082 Annual 1,122,398 TOTALS 358,208,795 700,000 2,272,127 2,092,588 994,482 1,009,823 - 7,069,020 Art, Development Services, Economic Development Funding Sources 2023-24 Carryover Requested 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 5 General Fund - 31,000 387,000 324,000 324,000 - Special Revenue Funds - 159,135 159,135 159,135 159,135 - Capital Project Funds 700,000 2,081,992 1,546,453 511,347 526,688 - Debt Service Funds - - - - - - Internal Service Funds - - - - - - Enterprise Funds - - - - - - Unfunded - - - - - - Totals 700,000 2,272,127 2,092,588 994,482 1,009,823 - Type Project Name Funding Source Fund No. Fund Type Account No. 2023-24 Est. Budget 2023-24 Carryover 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 5 Total Annual Clubhouse Equipment Various Golf Capital 441 Capital Project Funds 4414195-4809200 75,000 - - 135,000 - - - Cont.Clubhouse Equipment Various Desert Willow 520 Enterprise Funds 5204195-4809200 222,500 - 155,250 117,937 94,104 111,191 - Annual Clubhouse Improve-Roofing &Others Golf Capital 441 Capital Project Funds 4414195-4809200 192,000 - 105,000 55,000 120,000 150,000 - Cont.Course & Ground Leases - Principal Only Desert Willow 520 Enterprise Funds 5200000-2341001 396,691 - 406,722 417,008 427,553 144,907 - Cont.Golf Cart Leases - Principal Only Desert Willow 520 Enterprise Funds 5200000-2341001 470,392 - 482,287 494,483 251,911 - - Annual Golf Cart Paths Golf Capital 441 Capital Project Funds 4414195-4809200 50,000 - 10,000 20,600 71,218 21,854 - Annual Golf Course Pump & Motor Upgrades Golf Capital 441 Capital Project Funds 4414195-4809200 33,000 - - 300,000 40,000 - - Cont.DW Perimeter Landscape & Lighting Rehabilitation Golf Capital 441 Capital Project Funds 4414195-4809200 1,200,000 500,000 800,000 250,000 250,000 - - New Desert Willow Re-Roofing Golf Capital 441 Capital Project Funds 4414195-4809200 - - 1,900,000 - - - - Annual Perimeter Landscaping Golf Capital 441 Capital Project Funds 4414195-4332000 260,000 - 260,000 260,000 260,000 260,000 260,000 TOTALS 358,208,795 500,000 4,119,259 2,050,028 1,514,786 687,952 260,000 9,132,025 Golf Funding Sources Carryover 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 5 General Fund - - - - - - Special Revenue Funds - - - - - - Capital Project Funds 500,000 3,075,000 1,020,600 741,218 431,854 260,000 Debt Service Funds - - - - - - Internal Service Funds - - - - - - Enterprise Funds - 1,044,259 1,029,428 773,568 256,098 - Unfunded - - - - - - Totals 500,000 4,119,259 2,050,028 1,514,786 687,952 260,000 Golf Art, Development Services & Economic Development Projects 6/18/2024 11:53 AM City of Palm Desert Capital Improvement Funds Program FY 2024-25 Summary EXHIBIT C DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 347 Return to TOC Summary of Funding Sources Carryover 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 5 Total General Fund 2,108,359 1,276,000 1,887,000 1,824,000 1,824,000 1,500,000 10,419,359 Special Revenue Funds 21,377,977 24,739,135 29,420,135 15,684,135 11,239,135 9,680,000 112,140,517 Capital Project Funds 11,055,892 31,885,604 32,523,024 5,310,965 6,233,542 1,685,000 88,694,027 Debt Service Funds 1,585,336 - 349,344 - - - 1,934,680 Internal Service Funds 310,000 2,786,783 1,925,655 460,072 340,183 - 5,822,693 Enterprise Funds 2,075,952 6,744,259 1,279,428 1,023,568 1,756,098 1,500,000 14,379,305 Unfunded - 5,000,000 25,000,000 15,000,000 - - 45,000,000 Totals 38,513,516 72,431,781 92,384,586 39,302,740 21,392,958 14,365,000 278,390,581 Program Type Carryover 2024-25 Year 1 2025-26 Year 2 2026-27 Year 3 2027-28 Year 4 5 Total Annual Programs 8,900,846 13,498,910 15,869,187 9,515,772 8,341,860 5,820,000 61,946,575 Deferred Maint.Catch-Up 2,267,544 17,025,000 7,900,000 6,175,000 4,375,000 3,875,000 41,617,544 1-Time Cont Program/Project 24,514,537 28,722,871 20,985,399 5,781,968 5,931,098 1,925,000 87,860,873 1-Time New Program/Project 2,830,589 13,185,000 47,630,000 17,830,000 2,745,000 2,745,000 86,965,589 Total 38,513,516 72,431,781 92,384,586 39,302,740 21,392,958 14,365,000 278,390,581 Summary of Projects *NOTE: Appropriations & encumbrances for carryover from Fiscal Year 2023-24 to 2024-25 are estimated. Amounts are subject to change due to projects approved by Council prior to June 30, 2024. Carryover appropriations are amounts which have been appropriated in FY 2023-24 & are not expected to be expended by June 30, 2024. These funds are primarily for capital budgets & specific programs that overlap fiscal years. When authorized, continuing appropriation amounts are added to the new fiscal year budget amounts in order to track all approved spending. The exact amount of appropriations & encumbrances for carryover will be determined at the end of the fiscal year during the preparation of financial statements. Carryover amounts will include: 1) Purchase Orders & 2) Unencumbered balances as of June 30, 2024 for appropriations approved by the City Council through the last meeting in June, 2024. 6/18/2024 11:53 AM City of Palm Desert Capital Improvement Funds Program FY 2024-25 Summary EXHIBIT C DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 348 Return to TOC RESOLUTION NO. 2024-046 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA, ESTABLISHING THE APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2024-25 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 2024-25 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 2024-25, 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 $181,517,586 for FY 2024-25. ADOPTED ON JUNE 27, 2024. KARINA QUINTANILLA MAYOR ATTEST: ANTHONY J. MEJIA CITY CLERK DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 349 Return to TOC Resolution No. 2024-046 Page 2 I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that Resolution No. 2024-046 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 27, 2024, by the following vote: AYES: HARNIK, KELLY, NESTANDE, AND TRUBEE NOES: NONE ABSENT: NONE ABSTAIN: QUINTANILLA 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: CB592957-4690-4B57-883B-65C8F3546C48 6/28/2024 350 Return to TOC 351 Return to TOC RESOLUTION HA -123 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, 2024 THROUGH JUNE 30, 2025 WHEREAS, the Housing Authority has received and considered the proposed Financial Plan submitted by the Executive Director on June 27, 2024; 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, Section 1, "Estimated Revenues", are hereby accepted as the Estimated Revenues for FY 2024-25 for each fund and revenue source. SECTION 2. The amounts shown on Exhibit A, Section 2, "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, Section 3, "Continuing Appropriations, Existing Capital Projects," are hereby accepted as continuing appropriations to FY 2024-25. The amounts included in this exhibit include all unexpended amounts from purchase orders and contracts encumbered by June 30, 2024. ADOPTED ON JUNE 27, 2024. KARINA QUINTANILLA MAYOR ATTEST: ANTHONY J. MEJIA CITY CLERK DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 352 Return to TOC I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that Resolution HA-123 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 27, 2024, by the following vote: AYES: HARNIK, KELLY, NESTANDE, AND TRUBEE NOES: NONE ABSENT: NONE ABSTAIN: QUINTANILLA 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: CB592957-4690-4B57-883B-65C8F3546C48 6/28/2024 353 Return to TOC Exhibit A Section 1 Budget Estimated Revenues FY 2024-25 Housing Authority Fund (871): Rent Apartments 9,663,031 Reimbursement/Transfers/Interest 70,600 Total Housing Authority Fund 9,733,631 Housing Asset Fund (873): Reimbursement/Transfers/Interest 280,600 Total Housing Asset Fund 280,600 Total Revenue - Housing Authority Funds 10,014,231 Section 2 Budget Appropriations FY 2024-25 Housing Authority Operations FD 871 561,150 Housing Authority Apartments FD 871 8,392,099 Replacement Reserve Expense FD 871 4,500,000 Transfer Out to Housing Administration Fund 870 FD 871 497,102 Housing Asset Fund FD 873 168,650 Total Housing Authority Appropriations *14,119,001 Section 3 Budget Capital Improvements & Continuing Appropriations FY 2024-25 Capital Improvement Budget FD 873 3,675,000 Continuing Appropriations - Total Housing Authority Capital & Continuing Appropriations *3,675,000 PALM DESERT HOUSING AUTHORITY Fiscal Year 2024-25 * These amounts will only be expended to the extent there are monies available from the prior year encumbrances, established reserve funds, repayments of loans, sales of homes, etc. Housing Authority Revenue, Appropriations and Continuing Appropriations Page 1 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 354 Return to TOC RESOLUTION NO. 2024-047 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM DESERT, RESCINDING AND REPLACING RESOLUTION NO. 2024-006, ADOPTING AUTHORIZED CLASSIFICATIONS, ALLOCATED POSITIONS, SALARY SCHEDULE, AND SALARY RANGES INCLUDED HEREIN AND ATTACHED AS “EXHIBIT A” EFFECTIVE JULY 1, 2024. 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 agreement and entered into a memorandum of understanding extension with the employees represented by the PDEO, for the period of July 1, 2024 through June 30, 2025 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, 2024. The City Manager is hereby authorized to modify the Allocated Classifications, Positions and Salary Schedule during the FY 2024-25 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 2024-25 Financial Plan. Title Exempt Group Executive Contract At Will City Manager X Yes Yes Assistant City Manager X Yes Yes City Clerk X Yes Yes Director of Capital Projects X Yes Yes Director of Development Services X Yes Yes DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 355 Return to TOC Director of Finance/City Treasurer X Yes Yes SECTION 2. Personnel groups/ designations. DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 356 Return to TOC 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 27, 2024. KARINA QUINTANILLA MAYOR ATTEST: ANTHONY J. MEJIA CITY CLERK DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 357 Return to TOC I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that Resolution No. 2024-047 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 27, 2024, by the following vote: AYES: HARNIK, KELLY, NESTANDE, AND TRUBEE NOES: NONE ABSENT: NONE ABSTAIN: QUINTANILLA 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: CB592957-4690-4B57-883B-65C8F3546C48 6/28/2024 358 Return to TOC FY 2024-25 Allocated Positions Exhibit "A" Classification Allocated Exempt Notes: City Manager 1 CM Exempt X Assistant City Manager 1 73 Exempt X Management Analyst I/II 1 40/42 Exempt B Homeless and Support Services Manager 1 48 Exempt B Management Aide I/II 1 34/36 Non-Exempt Executive Coordinator 1 39 Non-Exempt C (confidential) 1104130 6 Human Resources HR Manager 1 62 Exempt B HR 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 Administrative Assistant I/II- City Council 1 28/32 Non-Exempt Receptionist 1 20 Non-Exempt Records Coordinator 1 38 Non-Exempt Senior Deputy Clerk 1 38 Non-Exempt Deputy Clerk I/II 1 34/36 Non-Exempt 1104111 7 Engineering Services City Engineer 1 70 Exempt X Senior Engineer 1 56 Exempt B Assistant Engineer 2 44 Exempt B 1104423 4 Total City Manager 21 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 12 20 Non-Exempt 2524662 20 Total Library Services 20 Page 1 of 4 Effective July 1, 2024 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 359 Return to TOC FY 2024-25 City of Palm Desert Allocated Positions Exhibit "A" Classification Allocated Exempt Director of Finance/City Treasurer 1 71 Exempt X Deputy Director of Finance 2 63 Exempt B Finance Supervisor 1 46 Exempt B Senior Contracts and Grants Analyst 1 46 Exempt B Management Analyst I/II 2 40/42 Exempt B Accountant 3 43 Non-Exempt Senior Administrative Assistant 1 34 Non-Exempt Administrative Assistant I/II 1 28/32 Non-Exempt Accounting Technician I/II 4 28/32 Non-Exempt 1104150 16 Housing Manager 1 51 Exempt B Management Analyst I/II 1 40/42 Exempt B 8704195 2 Information Technology Information Systems Manager 1 62 Exempt B Management Aide I/II 1 34/36 Non-Exempt Senior Information Systems Administrator 1 48 Non-Exempt Senior Network Engineer 1 48 Non-Exempt Senior GIS Admin 1 47 Non-Exempt Biz Systems Enterprise 2 42 Non-Exempt 1104190 7 Total Finance 25 Director, Econ Development 1 70 Exempt X Management Analyst I/II 1 40/42 Exempt B Administrative Assistant I/II - Econ. Dvlpt.1 28/32 Non-Exempt 4430 4 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 4430 4 Public Affairs Public Affairs Manager 1 56 Exempt B Community Relations Supervisor 1 46 Exempt B Communications Analyst I/II 1 40/42 Exempt B Management Analyst I/II 1 40/42 Exempt B Marketing Assistant 1 28 Non-Exempt Office Assistant I/II OR Visitor Assistant 1 20/24/28 Non-Exempt 4417 6 Page 2 of 4 Effective July 1, 2024 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 360 Return to TOC FY 2024-25 City of Palm Desert Allocated Positions Exhibit "A" Classification Allocated Exempt 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 2 53 Exempt B Associate Planner I/II 1 42/44 Exempt B 4470 10 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 I/II 2 34/38 Non-Exempt Adminstrative Assistant I/II 1 28/32 Non-Exempt 4420 6 Code Compliance Code Compliance Supervisor 1 46 Exempt B Code Compliance Officer I/II 4 30/34 Non-Exempt Administrative Assistant I/II 1 28/32 Non-Exempt 4422 6 Palm Desert Permit Center Management Analyst I/II 1 40/42 Exempt Senior Permit Technician 1 35 Non-Exempt Land Development Technician 1 38 Non-Exempt Management Aide I/II 1 34/36 Non-Exempt Permit Technician I/II 2 28/32 Non-Exempt Office Assistant II 1 20/24 Non-Exempt 4421 7 Total Development Services 29 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 1 48 Exempt B Senior Public Works Inspector 1 40 Non-Exempt Public Works Inspector I/II 2 34/37 Non-Exempt Total Capital Projects 8 DEVELOPMENT SERVICES CAPITAL PROJECTS Page 3 of 4 Effective July 1, 2024 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 361 Return to TOC FY 2024-25 Allocated Positions Exhibit "A" Classification Allocated Exempt Director of Public Works 1 70 Exempt X Deputy Director of Public Works 1 63 Exempt B Business Operations Manager 1 50 Exempt B Management Analyst I/II 1 40/42 Exempt B Senior Administrative Assistant 1 34 Non-Exempt Office Assistant I/II 1 20/24 Non-Exempt 4300 8 Community Services Community Services Mger 1 51 Exempt B Supervising Landscape Supervisor 1 46 Exempt B Management Analyst I/II 1 40/42 Exempt B Landscape Inspector 3 34 Non-Exempt 4614 6 Facilities Management Project Manager 1 48 Exempt B Facilities Specialist 1 36 Non-Exempt Project Technician 1 34 Non-Exempt 4340 4 Streets Maintenance Supervisor 1 46 Exempt B Administrative Assistant I/II 1 28/32 Non-Exempt Senior Maintenance Worker 2 40 Non-Exempt Maintenance Worker III 4 36 Non-Exempt Maintenance Worker I/II 5 28/32 Non-Exempt 4310 13 Traffic Signal Maintenance Senior Project Manager 1 50 Exempt B Senior Traffic Signal Specialist 1 45 Non-Exempt Traffic Signal Technician I/II 3 34/38 Non-Exempt 4310 5 Total Public Works 36 Page 4 of 4 Effective July 1, 2024 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 362 Return to TOC City of Palm Desert Salary Schedule Grade/Step Table Effective July 1, 2024 Salary Range Wage Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 10 Annual 39,146 41,101 43,160 45,323 47,590 49,982 51,709 53,726 Monthly 3,262 3,425 3,597 3,777 3,966 4,165 4,309 4,477 Hourly 18.82 19.76 20.75 21.79 22.88 24.03 24.86 25.83 11 Annual 40,144 42,141 44,242 46,446 48,797 51,230 52,978 55,078 Monthly 3,345 3,512 3,687 3,871 4,066 4,269 4,415 4,590 Hourly 19.30 20.26 21.27 22.33 23.46 24.63 25.47 26.48 12 Annual 41,122 43,181 45,344 47,611 50,045 52,499 54,330 56,451 Monthly 3,427 3,598 3,779 3,968 4,170 4,375 4,528 4,704 Hourly 19.77 20.76 21.80 22.89 24.06 25.24 26.12 27.14 13 Annual 42,162 44,262 46,467 48,818 51,251 53,789 55,702 57,886 Monthly 3,514 3,689 3,872 4,068 4,271 4,482 4,642 4,824 Hourly 20.27 21.28 22.34 23.47 24.64 25.86 26.78 27.83 14 Annual 43,202 45,365 47,632 50,066 52,562 55,162 57,075 59,322 Monthly 3,600 3,780 3,969 4,172 4,380 4,597 4,756 4,944 Hourly 20.77 21.81 22.90 24.07 25.27 26.52 27.44 28.52 15 Annual 44,283 46,488 48,838 51,293 53,830 56,555 58,531 60,798 Monthly 3,690 3,874 4,070 4,274 4,486 4,713 4,878 5,067 Hourly 21.29 22.35 23.48 24.66 25.88 27.19 28.14 29.23 16 Annual 45,386 47,653 50,086 52,582 55,203 57,949 59,966 62,296 Monthly 3,782 3,971 4,174 4,382 4,600 4,829 4,997 5,191 Hourly 21.82 22.91 24.08 25.28 26.54 27.86 28.83 29.95 17 Annual 46,509 48,880 51,314 53,893 56,576 59,426 61,485 63,898 Monthly 3,876 4,073 4,276 4,491 4,715 4,952 5,124 5,325 Hourly 22.36 23.50 24.67 25.91 27.20 28.57 29.56 30.72 18 Annual 47,715 50,128 52,603 55,224 57,970 60,861 63,003 65,458 Monthly 3,976 4,177 4,384 4,602 4,831 5,072 5,250 5,455 Hourly 22.94 24.10 25.29 26.55 27.87 29.26 30.29 31.47 19 Annual 48,901 51,334 53,934 56,597 59,446 62,400 64,626 67,122 Monthly 4,075 4,278 4,495 4,716 4,954 5,200 5,386 5,594 Hourly 23.51 24.68 25.93 27.21 28.58 30.00 31.07 32.27 20 Annual 50,149 52,624 55,266 58,011 60,902 63,981 66,186 68,786 Monthly 4,179 4,385 4,606 4,834 5,075 5,332 5,516 5,732 Hourly 24.11 25.30 26.57 27.89 29.28 30.76 31.82 33.07 21 Annual 51,376 53,955 56,638 59,488 62,421 65,562 67,870 70,512 Monthly 4,281 4,496 4,720 4,957 5,202 5,464 5,656 5,876 Hourly 24.70 25.94 27.23 28.60 30.01 31.52 32.63 33.90 22 Annual 52,666 55,286 58,032 60,965 64,002 67,226 69,514 72,280 Monthly 4,389 4,607 4,836 5,080 5,334 5,602 5,793 6,023 Hourly 25.32 26.58 27.90 29.31 30.77 32.32 33.42 34.75 23 Annual 53,976 56,659 59,530 62,483 65,582 68,869 71,282 74,090 Monthly 4,498 4,722 4,961 5,207 5,465 5,739 5,940 6,174 Hourly 25.95 27.24 28.62 30.04 31.53 33.11 34.27 35.62 24 Annual 55,307 58,074 60,986 64,043 67,246 70,616 73,091 75,920 Monthly 4,609 4,840 5,082 5,337 5,604 5,885 6,091 6,327 Hourly 26.59 27.92 29.32 30.79 32.33 33.95 35.14 36.50 25 Annual 56,701 59,550 62,546 65,645 68,931 72,384 74,880 77,834 Monthly 4,725 4,963 5,212 5,470 5,744 6,032 6,240 6,486 Hourly 27.26 28.63 30.07 31.56 33.14 34.80 36.00 37.42 26 Annual 58,094 61,027 64,085 67,288 70,658 74,173 76,794 79,789 Monthly 4,841 5,086 5,340 5,607 5,888 6,181 6,400 6,649 Hourly 27.93 29.34 30.81 32.35 33.97 35.66 36.92 38.36 27 Annual 59,571 62,587 65,666 68,973 72,426 76,045 78,686 81,765 Monthly 4,964 5,216 5,472 5,748 6,036 6,337 6,557 6,814 Hourly 28.64 30.09 31.57 33.16 34.82 36.56 37.83 39.31 28 Annual 61,069 64,126 67,330 70,678 74,194 77,917 80,683 83,824 Monthly 5,089 5,344 5,611 5,890 6,183 6,493 6,724 6,985 Hourly 29.36 30.83 32.37 33.98 35.67 37.46 38.79 40.30 29 Annual 62,629 65,707 69,014 72,467 76,107 79,893 82,659 85,904 Monthly 5,219 5,476 5,751 6,039 6,342 6,658 6,888 7,159 Hourly 30.11 31.59 33.18 34.84 36.59 38.41 39.74 41.30 30 Annual 64,147 67,350 70,720 74,256 77,979 81,869 84,739 88,046 Monthly 5,346 5,613 5,893 6,188 6,498 6,822 7,062 7,337 Hourly 30.84 32.38 34.00 35.70 37.49 39.36 40.74 42.33 6/12/2024 Page 1 of 4 Exhibit AFY 2024-25 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 363 Return to TOC City of Palm Desert Salary Schedule Grade/Step Table Effective July 1, 2024 Salary Range Wage Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 31 Annual 65,770 69,035 72,488 76,149 79,934 83,928 86,882 90,251 Monthly 5,481 5,753 6,041 6,346 6,661 6,994 7,240 7,521 Hourly 31.62 33.19 34.85 36.61 38.43 40.35 41.77 43.39 32 Annual 67,392 70,762 74,298 78,000 81,931 86,008 89,024 92,518 Monthly 5,616 5,897 6,192 6,500 6,828 7,167 7,419 7,710 Hourly 32.40 34.02 35.72 37.50 39.39 41.35 42.80 44.48 33 Annual 69,118 72,530 76,190 79,976 83,970 88,171 91,270 94,806 Monthly 5,760 6,044 6,349 6,665 6,998 7,348 7,606 7,901 Hourly 33.23 34.87 36.63 38.45 40.37 42.39 43.88 45.58 34 Annual 70,824 74,360 78,062 81,973 86,091 90,376 93,558 97,178 Monthly 5,902 6,197 6,505 6,831 7,174 7,531 7,797 8,098 Hourly 34.05 35.75 37.53 39.41 41.39 43.45 44.98 46.72 35 Annual 72,571 76,211 80,018 84,011 88,254 92,622 95,888 99,632 Monthly 6,048 6,351 6,668 7,001 7,355 7,719 7,991 8,303 Hourly 34.89 36.64 38.47 40.39 42.43 44.53 46.10 47.90 36 Annual 74,422 78,083 82,014 86,133 90,397 94,973 98,301 102,128 Monthly 6,202 6,507 6,835 7,178 7,533 7,914 8,192 8,511 Hourly 35.78 37.54 39.43 41.41 43.46 45.66 47.26 49.10 37 Annual 76,253 80,059 84,053 88,296 92,685 97,344 100,734 104,666 Monthly 6,354 6,672 7,004 7,358 7,724 8,112 8,395 8,722 Hourly 36.66 38.49 40.41 42.45 44.56 46.80 48.43 50.32 38 Annual 78,146 82,077 86,174 90,480 95,014 99,778 103,251 107,286 Monthly 6,512 6,840 7,181 7,540 7,918 8,315 8,604 8,941 Hourly 37.57 39.46 41.43 43.50 45.68 47.97 49.64 51.58 39 Annual 80,101 84,094 88,338 92,747 97,386 102,253 105,851 109,949 Monthly 6,675 7,008 7,362 7,729 8,116 8,521 8,821 9,162 Hourly 38.51 40.43 42.47 44.59 46.82 49.16 50.89 52.86 40 Annual 82,118 86,216 90,563 95,098 99,819 104,811 108,472 112,715 Monthly 6,843 7,185 7,547 7,925 8,318 8,734 9,039 9,393 Hourly 39.48 41.45 43.54 45.72 47.99 50.39 52.15 54.19 41 Annual 84,157 88,379 92,789 97,427 102,315 107,453 111,176 115,523 Monthly 7,013 7,365 7,732 8,119 8,526 8,954 9,265 9,627 Hourly 40.46 42.49 44.61 46.84 49.19 51.66 53.45 55.54 42 Annual 86,299 90,605 95,139 99,861 104,853 110,115 113,963 118,414 Monthly 7,192 7,550 7,928 8,322 8,738 9,176 9,497 9,868 Hourly 41.49 43.56 45.74 48.01 50.41 52.94 54.79 56.93 43 Annual 88,421 92,872 97,531 102,378 107,494 112,902 116,834 121,389 Monthly 7,368 7,739 8,128 8,532 8,958 9,409 9,736 10,116 Hourly 42.51 44.65 46.89 49.22 51.68 54.28 56.17 58.36 44 Annual 90,667 95,181 99,923 104,957 110,178 115,690 119,725 124,405 Monthly 7,556 7,932 8,327 8,746 9,182 9,641 9,977 10,367 Hourly 43.59 45.76 48.04 50.46 52.97 55.62 57.56 59.81 45 Annual 92,934 97,573 102,419 107,578 112,965 118,581 122,741 127,525 Monthly 7,745 8,131 8,535 8,965 9,414 9,882 10,228 10,627 Hourly 44.68 46.91 49.24 51.72 54.31 57.01 59.01 61.31 46 Annual 95,243 99,965 105,019 110,240 115,752 121,555 125,798 130,707 Monthly 7,937 8,330 8,752 9,187 9,646 10,130 10,483 10,892 Hourly 45.79 48.06 50.49 53.00 55.65 58.44 60.48 62.84 47 Annual 97,635 102,482 107,619 113,027 118,664 124,613 128,939 133,994 Monthly 8,136 8,540 8,968 9,419 9,889 10,384 10,745 11,166 Hourly 46.94 49.27 51.74 54.34 57.05 59.91 61.99 64.42 48 Annual 100,027 105,061 110,323 115,794 121,638 127,691 132,163 137,342 Monthly 8,336 8,755 9,194 9,650 10,137 10,641 11,014 11,445 Hourly 48.09 50.51 53.04 55.67 58.48 61.39 63.54 66.03 49 Annual 102,544 107,702 113,069 118,747 124,675 130,915 135,470 140,754 Monthly 8,545 8,975 9,422 9,896 10,390 10,910 11,289 11,730 Hourly 49.30 51.78 54.36 57.09 59.94 62.94 65.13 67.67 50 Annual 105,144 110,386 115,877 121,701 127,754 134,160 138,882 144,269 Monthly 8,762 9,199 9,656 10,142 10,646 11,180 11,574 12,022 Hourly 50.55 53.07 55.71 58.51 61.42 64.50 66.77 69.36 51 Annual 107,765 113,131 118,810 124,738 130,978 137,530 142,334 147,909 Monthly 8,980 9,428 9,901 10,395 10,915 11,461 11,861 12,326 Hourly 51.81 54.39 57.12 59.97 62.97 66.12 68.43 71.11 6/12/2024 Page 2 of 4 Exhibit AFY 2024-25 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 364 Return to TOC City of Palm Desert Salary Schedule Grade/Step Table Effective July 1, 2024 Salary Range Wage Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 52 Annual 110,469 116,002 121,784 127,878 134,243 140,962 145,912 151,611 Monthly 9,206 9,667 10,149 10,657 11,187 11,747 12,159 12,634 Hourly 53.11 55.77 58.55 61.48 64.54 67.77 70.15 72.89 53 Annual 113,194 118,872 124,842 131,061 137,592 144,498 149,531 155,397 Monthly 9,433 9,906 10,404 10,922 11,466 12,042 12,461 12,950 Hourly 54.42 57.15 60.02 63.01 66.15 69.47 71.89 74.71 54 Annual 116,064 121,846 127,941 134,326 141,024 148,075 153,275 159,286 Monthly 9,672 10,154 10,662 11,194 11,752 12,340 12,773 13,274 Hourly 55.80 58.58 61.51 64.58 67.80 71.19 73.69 76.58 55 Annual 118,914 124,904 131,123 137,675 144,581 151,819 157,123 163,259 Monthly 9,910 10,409 10,927 11,473 12,048 12,652 13,094 13,605 Hourly 57.17 60.05 63.04 66.19 69.51 72.99 75.54 78.49 56 Annual 121,930 128,024 134,410 141,149 148,179 155,584 161,075 167,315 Monthly 10,161 10,669 11,201 11,762 12,348 12,965 13,423 13,943 Hourly 58.62 61.55 64.62 67.86 71.24 74.80 77.44 80.44 57 Annual 124,966 131,227 137,758 144,685 151,882 159,474 165,069 171,538 Monthly 10,414 10,936 11,480 12,057 12,657 13,290 13,756 14,295 Hourly 60.08 63.09 66.23 69.56 73.02 76.67 79.36 82.47 58 Annual 128,107 134,493 141,232 148,262 155,688 163,467 169,187 175,802 Monthly 10,676 11,208 11,769 12,355 12,974 13,622 14,099 14,650 Hourly 61.59 64.66 67.90 71.28 74.85 78.59 81.34 84.52 59 Annual 131,310 137,842 144,747 151,986 159,557 167,586 173,410 180,190 Monthly 10,943 11,487 12,062 12,666 13,296 13,966 14,451 15,016 Hourly 63.13 66.27 69.59 73.07 76.71 80.57 83.37 86.63 60 Annual 134,555 141,294 148,366 155,792 163,592 171,766 177,757 184,704 Monthly 11,213 11,775 12,364 12,983 13,633 14,314 14,813 15,392 Hourly 64.69 67.93 71.33 74.90 78.65 82.58 85.46 88.80 61 Annual 137,966 144,830 152,048 159,661 167,669 176,051 182,229 189,342 Monthly 11,497 12,069 12,671 13,305 13,972 14,671 15,186 15,779 Hourly 66.33 69.63 73.10 76.76 80.61 84.64 87.61 91.03 62 Annual 141,378 148,470 155,854 163,675 171,850 180,440 186,784 194,064 Monthly 11,782 12,373 12,988 13,640 14,321 15,037 15,565 16,172 Hourly 67.97 71.38 74.93 78.69 82.62 86.75 89.80 93.30 63 Annual 144,893 152,173 159,765 167,752 176,155 184,933 191,443 198,910 Monthly 12,074 12,681 13,314 13,979 14,680 15,411 15,954 16,576 Hourly 69.66 73.16 76.81 80.65 84.69 88.91 92.04 95.63 64 Annual 148,554 155,979 163,779 171,954 180,544 189,592 196,206 203,882 Monthly 12,380 12,998 13,648 14,330 15,045 15,799 16,351 16,990 Hourly 71.42 74.99 78.74 82.67 86.80 91.15 94.33 98.02 65 Annual 152,256 159,848 167,856 176,259 185,037 194,314 201,136 208,957 Monthly 12,688 13,321 13,988 14,688 15,420 16,193 16,761 17,413 Hourly 73.20 76.85 80.70 84.74 88.96 93.42 96.70 100.46 66 Annual 156,083 163,862 172,037 180,648 189,696 199,181 206,170 214,178 Monthly 13,007 13,655 14,336 15,054 15,808 16,598 17,181 17,848 Hourly 75.04 78.78 82.71 86.85 91.20 95.76 99.12 102.97 67 Annual 159,994 167,960 176,363 185,203 194,418 204,194 211,307 219,544 Monthly 13,333 13,997 14,697 15,434 16,202 17,016 17,609 18,295 Hourly 76.92 80.75 84.79 89.04 93.47 98.17 101.59 105.55 68 Annual 163,966 172,182 180,773 189,800 199,306 209,290 216,590 225,035 Monthly 13,664 14,349 15,064 15,817 16,609 17,441 18,049 18,753 Hourly 78.83 82.78 86.91 91.25 95.82 100.62 104.13 108.19 69 Annual 168,064 176,426 185,307 194,542 204,298 214,490 221,998 230,630 Monthly 14,005 14,702 15,442 16,212 17,025 17,874 18,500 19,219 Hourly 80.80 84.82 89.09 93.53 98.22 103.12 106.73 110.88 70 Annual 172,266 180,877 189,925 199,410 209,394 219,877 227,552 236,434 Monthly 14,356 15,073 15,827 16,618 17,450 18,323 18,963 19,703 Hourly 82.82 86.96 91.31 95.87 100.67 105.71 109.40 113.67 71 Annual 176,550 185,411 194,709 204,402 214,635 225,368 233,230 242,362 Monthly 14,713 15,451 16,226 17,034 17,886 18,781 19,436 20,197 Hourly 84.88 89.14 93.61 98.27 103.19 108.35 112.13 116.52 72 Annual 180,981 190,029 199,514 209,518 219,981 231,005 239,054 248,414 Monthly 15,082 15,836 16,626 17,460 18,332 19,250 19,921 20,701 Hourly 87.01 91.36 95.92 100.73 105.76 111.06 114.93 119.43 6/12/2024 Page 3 of 4 Exhibit AFY 2024-25 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 365 Return to TOC City of Palm Desert Salary Schedule Grade/Step Table Effective July 1, 2024 Salary Range Wage Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 73 Annual 185,515 194,792 204,506 214,739 225,472 236,746 245,066 254,613 Monthly 15,460 16,233 17,042 17,895 18,789 19,729 20,422 21,218 Hourly 89.19 93.65 98.32 103.24 108.40 113.82 117.82 122.41 74 Annual 190,133 199,638 209,643 220,126 231,130 242,674 251,181 260,978 Monthly 15,844 16,637 17,470 18,344 19,261 20,223 20,932 21,748 Hourly 91.41 95.98 100.79 105.83 111.12 116.67 120.76 125.47 75 Annual 194,896 204,630 214,864 225,618 236,870 248,726 257,442 267,467 Monthly 16,241 17,053 17,905 18,802 19,739 20,727 21,454 22,289 Hourly 93.70 98.38 103.30 108.47 113.88 119.58 123.77 128.59 Y-Rate 104 - 24 Annual 76,149 Monthly 6,346 Hourly 36.61 Y-Rate 118 - 32 Annual 107,578 Monthly 8,965 Hourly 51.72 Y-Rate 113 - 32 Annual 95,098 Monthly 7,925 Hourly 45.72 Y-Rate 118 - 34 Annual 107,578 Monthly 8,965 Hourly 51.72 Y-Rate 113 - 34 Annual 95,098 Monthly 7,925 Hourly 45.72 Y-Rate 113 - 36 Annual 95,098 Monthly 7,925 Hourly 45.72 Y-Rate 120 - 37 Annual 113,027 Monthly 9,419 Hourly 54.34 Y-Rate 125 - 38 Annual 127,878 Monthly 10,657 Hourly 61.48 Y-Rate 118 - 38 Annual 107,578 Monthly 8,965 Hourly 51.72 Y-Rate 123 - 42 Annual 121,722 Monthly 10,144 Hourly 58.52 Y-Rate 127 - 42 Annual 134,368 Monthly 11,197 Hourly 64.60 Y-Rate 123 - 43 Annual 121,722 Monthly 10,144 Hourly 58.52 CM Annual 325,934 City Manager - per contract dated 03-01-2021, amended 03-01-2023 Hourly 156.70 CC Annual 28,246 City Council Per Meeting 50.00 Housing Authority Meetings 6/12/2024 Page 4 of 4 Exhibit AFY 2024-25 DocuSign Envelope ID: CB592957-4690-4B57-883B-65C8F3546C48 366 Return to TOC 367 Return to TOC 368 Return to TOC 369 Return to TOC 370 Return to TOC 371 Return to TOC 372 Return to TOC Economic Development Business Enhancements Eisenhower Health Child Care Center Contribution Annual iHUB Rent & OperatinQ Cost Annual iHUB Rent Cost Annual iHUB Operating Cost Course & Ground Leas ipal Only Cont. Golf Cart Leases -Prin Annual Golf Cart Paths Annual Golf Course Pump & Motor Upgrades Cont. OW Perimeter Landscape & Lightinq Rehabilitation New Desert Willow Re-Roofing Annual Perimeter Landscapinq Economic Development Cap Improvement Fund General Economic Development Economic Development Desert Willow Golf Capital Golf Capital Golf Capital Golf Capital Golf Capital 425 441 441 441 441 441 City of Palm Desert Capital Improvement Funds Program FY 2024-25 Summary EXHIBITC Capital Project Funds Capital Project Funds General Fund Capital Project Funds Capital Project Funds Capital Project Funds Enterprise Funds Capital Project Funds Enterprise Funds Enterprise Funds Capital Project Funds Capital Project Funds Capital Project Funds Capital Project Funds Capital Project Funds 2144494-4390102 154,500 159,135 159,135 159,135 4254430-4387500 650,000 650,000 4004800-4388300 500,000 1,000,000 1,000,000 1104199-4501000 31,000 387,000 324,000 324,000 4254430-4345000 207,484 213,709 220,121 226,725 233,527 4254430-4395000 260,468 268,283 276,332 284,622 293,161 TOTALS 358,208,795 700,000 2,272,127 2,092,588 994,482 1,009,823 • 7,069,020 Art, Development Services, 2023-24 Economic Development Funding Carryover Sources Reauested General Fund Special Revenue FUOOs Gapilal Prqect Funds 700,000 Debt Service Funds Internal Service Fmds Enterpfise Funds Unfunded ----- 31,000 387,000 324,000 324,000 159,135 159,135 159,135 159,135 2,081,992 1,546,453 511,347 526,688 Totals 700,000 2,272,127 2,092,588 994,482 1,009,823 • Golf 5200000-2341001 5200000-2341001 4414195-4809200 4414195-4809200 4414195-4809200 500,000 4414195-4809200 4414195-4332000 2023-24 Golf Funding Sources Carryover Reauested General Fund Special Revenue FuOO:s Gapilal Project Funds 500,000 Debt Service Funds Internal Service Funds Enterprise Funds Unfunded 21,854 800,000 1,900,000 260,000 260,000 260,000 260,000 ----- 3,075,000 1,020,600 741,218 431,854 260,000 1,044,259 1,029,428 773,568 256,098 Totals 500,000 4,119,259 2,050,028 1,514,786 687,952 260,000 373 Return to TOC 374 Return to TOC 375 Return to TOC 376 Return to TOC 377 Return to TOC Resolution No. 2024-Page 4 administrative purchasing policy established by the City Manager, or an annual memorandum from the City Manager to the Finance Director. ADOPTED ON , 2024. ATTEST: ANTHONY J. MEJIA CITY CLERK ------- KARINA QUINTANILLA MAYOR I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that Resolution No. 2024-_ 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 _________ _ by the following vote: AYES: NOES: ABSENT: ABSTAIN: RECUSED: 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 1130 378 Return to TOC SECTION 12: APPENDIX 379 Return to TOC 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. 380 Return to TOC 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. 381 Return to TOC 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. DEPARTMENT – A section of the total organization having a specialized function or activity and segregated cost data. DEPRECIATION – (1) Reduction in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy, or obsolescence. (2) That portion of the cost of a capital asset that is charged as an expense during a particular period. EFFECTIVE TAX RATE – the tax rate calculated using current year property values produces the same amount of income for the taxing entity as was received in the prior year. This rate calculation excludes new construction or newly annexed property added to the tax roll for the current year. ENCUMBRANCES – Obligations in the form of purchase orders and contracts which are chargeable to an appropriation and for which a part of the appropriation is reserved because the goods or services have not been received. When paid, the encumbrance is liquidated. 382 Return to TOC GLOSSARY EMERGENCY MEDICAL SERVICES (EMS)- is a service providing out-of-hospital acute care and transport to definitive care, to patients with illnesses and injuries which the patient believes constitutes a medical emergency. ENTERPRISE FUND – A fund established to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. ESTIMATED REVENUE – The amount of projected revenues to be collected during the fiscal year. EXPENDITURES – Decreases in net financial resources that include current operating expenses which require the current or future use of net current assets, debt services, and capital outlays. FISCAL POLICY – A government’s policies with respect to revenues, spending, and debt management as these relate to government services, programs, and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and programming of government budgets and their funding. FISCAL YEAR – A 12-month period to which the annual budget applies. The City of Palm Desert has specified July 1 to June 30 as its fiscal year. FIXED ASSETS – Assets of long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment. FUND – An accounting device established to control receipt and disbursement of income from sources set aside to support specific activities or attain certain objectives. Each fund is treated as a distinct fiscal entity with a self-balancing set of accounts. FUND TYPE – In governmental accounting, all funds are classified into eight fund types: General, Special Revenue, Debt Service, Capital Projects, Special Assessment, Enterprise, Service and Trust, and Agency. FUNDING – Provides budgetary resources to cover the total cost of a program or project at the time it is undertaken. GAAP – “Generally Accepted Accounting Principles” refer to a collection of commonly- followed accounting rules and standards for financial reporting. GANN LIMIT - The Gann limit, was approved by voters with the goal of keeping state and local government spending, capped at 1978–79 levels, adjusted for changes in population and inflation. The City’s Gann Limit in the 2022/23 fiscal year is GASB – An acronym for the Governmental Accounting Standards Board. This board sets accounting policies and practices for all governmental entities. 383 Return to TOC GLOSSARY 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 local governmental unit. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (G.A.A.P.) – Detailed accounting standards and practices for state and local government as prescribed by the Governmental Accounting Standards Board. GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) - The ultimate authoritative accounting and financial reporting standard-setting body for state and local governments. GOVERNMENT FINANCE OFFICERS ASSOCIATION (GFOA) - A professional association of state, provincial, and local government finance officers in the United States and Canada whose mission is to enhance and promote the professional management of governments for public benefit through education, training, and leadership. GRANT – A financial award given by one entity to an individual or other entity for a specific purpose. Grants generally have conditions that must be met in expending the funds. Conditions may include what the funds are spent on or demonstrate intent of progress for a specific goal. INCREMENTAL TAX – A new or additional tax revenue generated from increased property values and new development after a “base year” is established. INFRASTRUCTURE – Physical assets of the City including streets, water, sewer, public buildings and parks. INTERNAL SERVICE FUND – A fund used to account for the financing of goods or services provided by one City department or cost center to other departments, on a cost reimbursement basis. LIABILITIES – Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed, or refunded at some future date. This term does not include encumbrances. LONG-TERM DEBT – Immature debt of a government expected to be repaid from government funds. An average repayment schedule is 20 years. MODIFIED ACCRUAL ACCOUNTING – A basis of accounting that is a combination of cash and accrual basis. Revenues are recorded when they are both measurable and available to finance current expenditures of the respective funds. Most cities use the 60-day rule of thumb to consider revenue available. 384 Return to TOC GLOSSARY 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). 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. 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. 385 Return to TOC GLOSSARY 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. 386 Return to TOC 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 FDIC- Federal Insurance Contribution Act FPPC- Fair Political Practices Commission GAAP- Generally Accepted Accounting Principles GASB- Government Accounting Standards Board GF- General Fund 387 Return to TOC ACRONYMS 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 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 388 Return to TOC 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. 389 Return to TOC 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. 390 Return to TOC 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. 391 Return to TOC 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. 392 Return to TOC Sunburst by Donald GialanellaPhotographed by Amy Lawrence CITY OF PALM DESERT 73510 FRED WARING DRIVE PALM DESERT, CA 92260 www.palmdesert.gov